会计账目用语 (中英对照)

会计账目用语

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 br>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 to draw interest||to bear&

附上利息