会计与银行业务用语 (汇总)

aicpa

)会计报表
statement of account

往来帐目
account current

现在往来帐||存款额
current accout

销货帐
account sales

共同计算帐项
joint account

未决帐项
outstanding account

贷方帐项
credit account||creditor account

借方帐项
debit account||debtor account

应付帐||应付未付帐
account payable

应收帐||应收未收帐
account receivable

新交易||新帐
new account

未决帐||老帐
old account

现金帐
cash account

流水帐
running account

暂记帐||未定帐
suspense account

过期帐||延滞帐
overdue account||pastdue account

杂项帐户
sundry account

详细帐单||明细表
detail account

呆帐
bad account

会计项目
title of account

会计薄||帐薄
account-book

营业报告书||损益计算表
account of budiness||business report

借贷细帐||交验帐
account rendered

明细帐
account stated

与... 银行开立一户头
to open an account with

与... 银行建立交易
to keep account with

继续记帐
to keep account

与... 有交易
to have an account with

作成会计帐||有往来帐项
to make out an account with

清算||清理债务
to make up an account

清洁帐目||与... 停止交易
to close one's account with

结帐
to close an account

清理未付款
to ask an account||to demand an account

结清差额
to balance the account with

清算
to settle an account||to liquidate an account||to square an account

审查帐目||监查帐目
to audit an account

检查帐目
to examine an account

转入A的帐户
to charge the amount to A's account

以计帐方式付款
to pay on account

代理某人||为某人
on one's account||on account of one

为自己计算||独立帐目
on one's own account

由某人收益并负风险
on one's account and risk||for one's account and risk

由某人负担
for one's account||for account of one

按某人指示||列入某人帐户
by order and for account of one

列入5月份帐目
for May account

编入某中帐项下
to pass to the account of||to place to the account of

寄出清算书
to send in an account||to send in render an account

支票用语

支票薄
cheque book

支票陈票人
cheque drawer

持票人
cheque holder

不记名支票
cheque to bearer||bearer cheque

记名支票||认人支票
cheque to order

到期支票
antedated cheque

未到期支票
postdated cheque

保付支票
certified cheque

未获兑现支票，退票
returned cheque

横线支票
crossed cheque

普通横线
general crossing

特别横线
special crossing

空白支票
blank cheque

失效支票，过期支票
stale cheque

普通支票
open cheque

打10%折扣的10000元支票，（即9000元）
a cheque for $10,000, less 10% discount

加10%费用的10000元支票，（即11000元）
a cheque for $10,000, plus 10% charges

支票换现金||兑现
to cash a cheque

清理票款
to clear a cheque

保证兑现
to certify a cheque

填写支票数额
to fill up a cheque

支票上划线
to cross a cheque

开发支票
to make out a cheque

签发支票，开立支票
to draw a cheque||to issue a cheque

透支支票
to overdraw a cheque

背书支票
to endorse a cheque

请付票款||清付票款
to pay a cheque||to honour a cheque

支票退票
to dishonour a cheque

拒付支票
to refuse a cheque

拒付支票
to stop payment of a cheque

提示要求付款
to present for payment

见票即付持票人
payable to bearer

支付指定人
payable to order

已过期||无效
out of date||stale

请给出票人
R/D||refer to drawer

存款不足
N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

文字与数字不一致
words and figures differ

支票交换时间已过
account closed

更改处应加盖印章
alterations require initials

交换时间已过
effects not cleared

停止付款
payment stopped

支票毁损
cheque mutilated

汇款用语

汇款||寄钱
to remit||to send money

寄票供取款||支票支付
to send a cheque for payment

寄款人
a remitter

收款人
a remittee

汇票汇单用语

国外汇票
foreign Bill

国内汇票
inland Bill

跟单汇票
documentary bill

空头汇票
accommodation bill

原始汇票
original bill

改写||换新票据
renewed bill

即期汇票
sight bill||bill on demand

... days after date||... days' after date ... 日后付款

... months after date||... months' after date ... 月后付款

见票后... 日付款
... days' after sight||... days' sight

见票后... 月付款
... months' after sight||... months' sight

同组票据
set of bills

单张汇票
sola of exchange||sole of exchange

远期汇票
usance bill||bill at usance

长期汇票
long bill

短期汇票
short bill

逾期汇票
overdue bill

宽限日期
days of grace

电汇
telegraphic transfer (T.T)

邮汇
postal order||postal note (Am.)||post office order||money order

本票
promissory note (P/N)

押汇负责书||押汇保证书
letter of hypothecation

副保||抵押品||付属担保物
collateral security

担保书
trust receipt||letter of indemnity

承兑||认付
acceptance

单张承兑
general acceptance

有条件承兑
qualified acceptance

附条件认付
conditional acceptance

部分认付
partial acceptance

拒付||退票
dishonour

拒绝承兑而退票
dishonour by non-acceptance

由于存款不足而退票
dihonour by non-payment

提交
presentation

背书
endorsement||indorsement

无记名背书
general endorsement||blank endorsement

记名式背书
special endorsement||full endorsement

附条件背书
conditional endorsement

限制性背书
restrictive endorsement

无追索权背书
endorsement without recourse

期满||到期
maturity

托收
collection

新汇票||再兑换汇票
re-exchange||re-draft

外汇交易
exchange dealing||exchange deals

汇兑合约
exchange contract

汇兑合约预约
forward exchange contract

外汇行情
exchange quotation

交易行情表
course of exchange||exchange table

汇价||兑换率
exchange rate||rate of exchange

官方汇率
official rate

挂牌汇率||名义汇率
nominal rate

现汇汇率
spot rate

电汇汇率||电汇率||
T.T. rate||telegraphic transfer rate

兑现率||兑现汇率
demand rate

长期汇率
long rate

私人汇票折扣率
rate on a private bill

远期汇票兑换率
forward rate

套价||套汇汇率||裁定外汇行情
cross rate

付款汇率
pence rate

当日汇率||成交价
currency rate

套汇||套价||公断交易率
arbitrage

汇票交割||汇票议付
negotiation of draft

交易人||议付人
negotiator

票据交割||让与支票票据议付
to negotiatie a bill

折扣交割||票据折扣
to discount a bill

票据背书
to endorse a bill

应付我差额51,000美元
a balance due to us of $51,000||a balance in our favour of $ 51,000

收到汇款
to receive remittance

填写收据
to make out a receipt

付款用语

付款方法
mode of payment

现金付款
payment by cash||cash payment||payment by ready cash

以支票支付
payment by cheque

以汇票支付
payment by bill

以物品支付
payment in kind

付清||支付全部货款
payment in full||full payment

支付部分货款||分批付款
payment in part||part payment||partial payment

记帐付款||会计帐目内付款
payment on account

定期付款
payment on term

年分期付款
annual payment

月分期付款
monthly payment||monthly instalment

延滞付款
payment in arrear

预付货||先付
payment in advance||prepayment

延付货款
deferred payment

立即付款
prompt payment||immediate payment

暂付款
suspense payment

延期付款
delay in payment||extension of payment

支付票据
payment bill

名誉支付||干与付款
payment for honour||payment by intervention

结帐||清算||支付
settlement

分期付款
instalment

滞付||拖欠||尾数款未付
arrears

特许拖延付款日
days of grace

保证付款
del credere

付款
to pay||to make payment||to make effect payment

结帐
to settle||to make settlement||to make effect settlement||to square||to balance

支出||付款
to defray||to disburse

结清
to clear off||to pya off

请求付款
to ask for payment||to request payment

恳求付帐
to solicit payment

拖延付款
to defer payment||to delay payment

付款被拖延
to be in arrears with payment

还债
to discharge

迅速付款
to pay promptly

付款相当迅速
to pay moderately well||to pay fairly well||to keep the engagements regularly

付款相当慢
to pay slowly||to take extended credit

付款不好
to pay badly||to be generally in arrear with payments

付款颇为恶劣
to pay very badly||to never pay unless forced

拒绝付款
to refuse payment||to refuse to pay||to dishonour a bill

相信能收到款项
We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you

惠请付款
kindly pay the amount||please forward payment||please forward a cheque.

我将不得不采取必要步骤运用法律手段收回该项货款
I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment.

惠请宽限
let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer.

索取利息
to charge interest

附上利息
to draw interest||to bear interest||to allow interest

生息
to yield interest

生息3%
to yield 3%

存款
to deposit in a bank||to put in a bank||to place on deposit||to make deposit

在银行存款
to have money in a bank||to have a bank account||to have money on deposit

向银行提款
to withdraw one's deposit from a bank

换取现金
to convert into money||to turn into cash||to realize

折扣用语
从价格打10%的折扣
to make a discount of 10% off the price||to make 10% discount off the price

打折扣购买
to buy at a discount

打折扣出售
to sell at a discount

打折扣-让价
to reduce||to make a reduction

减价
to deduct||to make a deduction

回扣
to rebate

现金折扣
cash discount

货到付款||现金提货
cash on deliver (C.O.D.)

货到付现款
cash on arrival

即时付款
prompt cash

净价||最低价格付现
net cash

现金付款
ready cash

即期付款
spot cash||cash down||cash on the nail

凭单据付现款
cash against documents

凭提单付现款
cash against bills of lading

承兑交单
documents against acceptance (D/A)

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