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会计账目用语

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会计账目用语（合集12篇）由网友“法鲨微笑h”投稿提供，以下是小编整理过的会计账目用语，希望能够帮助到大家。

会计账目用语

篇1：会计账目用语

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

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

篇2：银行术语：会计账目用语

银行术语：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

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

篇3：会计制度和上市公司账目

“不 ”是当年在上海国家会计学院题写的校训，真是字字千金，作为经济学者，买了上市公司的股票成为小股民，我们自然会通过各种方式查阅账目，去发觉问题，理解问题之所在。坦率地讲，我国上市公司的会计记录不是不可信，而是如何相信的问题。普华永道一位资深会计师曾经指出中国会计制度的缺陷，可见这是个讳莫如深的问题。孤立地看待问题往往会把问题焦灼化、复杂化，如果我们把相关专业问题联系起来或许就茅塞顿开了。

我们透过对法律、经济现象和会计专业的研究，却发现一个令人诧异的本质问题：原来会计是否，原因是会计制度造成的。为什么如此说，我们可以问问上市公司的会计师们，首席财务官、财务总监、财务经理、总会计师等职务定义有什么区别?那么得到的答案多数是首席财务官和财务总监是引进的洋名词，相当于我国的总会计师;至于财务经理，其实跟财务总监也差不了多少，公司比较小就叫财务经理吧。这其实是个谬误，这个谬误在我国会计界广泛地流传着，因为我国还没有把公司治理结构这堂课上好，还没有理解企业经营权和所有权分离的根本意义，所以我们的上市公司在财务资金储备与监管体系上面，暂时还没有什么令人信服的作为，

首席财务官、财务总监，这两个职务名词原则上是一回事。财务总监是对董事会负责的，财务经理是对总经理负责的，所以前者注重公司财务政策、资本性管理事务，以及构建财务资金储备与监管体系等重任，后者则以企业产、供、销经营活动的核算和会计事项执行;这是国际会计准则所推行的平行监管路线思维;再仔细看看我国会计管理思维，完全是行政权力垂直管理的“一支笔”定局。所以，从管理学角度来说，是看脸色行事的会计。会计目标是真实、全面、完整地记录反映企业经济活动过程。我们作为多家上市公司的小股东，看到的竟然是没有一家上市公司治理结构是令人信服的，没有一家上市公司财务资金监管体系是令人信服的。换言之，作为经济学者看到自己担当上市公司的股东真是心惊肉跳，别有一番滋味在心头。

怎么办?我们分别向这些上市公司董事会签发《股东专函》，把这个关键的问题罗列出来，已经一个多月了，得到的答复多数是说自己是符合法律规定的，有的上市公司干脆说看不懂我们写的是什么?股东是什么，是上市公司的“东家”，即使是小股东，也是企业所有权人，所以我们呼吁我国上市公司的高管们，听听小股东在说什么?有可能我们的声音中充斥着真知灼见，是不错的解决方案。

篇4：会计与银行业务用语

会计与银行业务用语 (汇总)

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

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

篇5：会计与银行业务英语用语

会计与银行业务英语用语(3)

汇票汇款例文

兹同函奉上支票面额50000元，请记入近藤幸造先生的帐款内，同时请寄收据二份为荷。

Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge receipt to us in duplicate.

依照佐藤先生指示并受其委托，兹奉上即期汇票一纸面额00元。请贷入该人的帐户为荷。

By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account.

兹奉上面额250000元的支票一张，敬请交付收据为荷。

I send you herewith a cheque, value $250,000, receipt of which please acknowledge.

为结清5月1日贵方发票，我们奉上三尾银行汇票面额125000元，惠请记入本公司贷方帐户，并惠请开出收据为荷。

In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt.

付款已收到

为结清委托销售，我们已收到面额100000元支票一张，现已转入贵贷方帐户，非常感谢。

We acknowledge receipt of your cheque, $100,000, in settlement of the charges on the consignment, and pass this sum to your credit, with best thanks.

我们于昨日收到贵函及面额55000元支票一张，谢谢。

We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you.

我们已收到贵方5月5日函及同函附寄的.面额51250元的汇票一张，用以结清贵方帐款。

We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.

为结清到5月15日为止的贵方帐款，贵方所寄面额31250元支票我们已经收到。

We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May.

开立汇票

我们于本日向贵公司开出第123号面额500000元。汇票一张见票即付。

We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payable at sight.

遵照贵方指示，我们已于本日向田中公司开出见票后60日付款的面额200000元汇票一张，费用包括在内。

We have to acquaint you that, in accordance with your instructions, we have this day drawn upon Messrs, tanaka & Co., at 60d/s for $200,000, inclusive of charges.

我们已于本月开出由贵方所指定的人于三个月后付款的面额为100000元汇票一张，恳请惠予承兑为荷，特此通知。

We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend

篇6：会计与银行业务英语用语

会计与银行业务英语用语(1)

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

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 cheq

篇7：付款与银行业务会计用语

付款与银行业务会计用语

会计报表 statement of account

往来帐目 account current

现在往来帐 / 存款额 current account

销货帐 account sales

共同计算帐项 joint1 account

未决帐项 outstanding account

贷方帐项 credit account / creditor2 account

借方帐项 debit3 account / debtor4 account

应付帐 / 应付未付帐 account payable5

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 suspense6 account

过期帐 / 延滞帐 overdue7 account / pastdue account

杂项帐户 sundry8 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 wit

篇8：会计与银行业务英语用语

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

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

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

篇9：会计与银行业务英语用语

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)

付款交单 documents against payment (d/p)

折扣例文

除非另有说明，30日后全额付现，如有错误，请立即通知。

net cash 30 days unless specified otherwise. advise promptly if incorrect.

付款条件：30日后全额付现，10日后付现打2%折扣，过期后付款时，加上利率为6%的利息。

terms, net cash 30 days, or, less 2% 10 days. interest charged at the rate of 6% after maturity. 付款条件：月底后10日后付现2%折扣，现在付现3%折扣，否则，全额付现。

terms: 2%, 10 days e.o.m., or 3% cash, otherwise strictly net.

信用证用语

追加信用证 additional credit||additional l/c

信用证金额 amount of credit

赊帐金额 credit balance

可撤消信用证 revocable l/c

不可撤消信用证 irrevocable l/c

保兑信用证 confirmed l/c

不保兑信用证 unconfirmed l/c

可转让信用证 assignable l/c||transferable l/c

银行信用证 banker's l/c

有追索权信用证 with recourse l/c

无追索权信用证 without recourse l/c

单一信用证 simple credit

无条件信用证 open credit||free credit

普通信用证 general letter of credit

旅行信用证 circular letter of credit

特别信用证 special letter of credit

信用证底帐 letter of credit ledger

信用证发行帐 letter of credit issued account

信用证金额 amount of credit

信用证余额||信用证结欠 credit balance

开立信用证 to open a credit

通过银行开立信用证 to establish a credit through a bank

电开信用证 to cable a credit

取消信用证 to cancel a credit

开出信用证 to issue a credit

在某银行开立信用证 to arrange a credit with a bank

修改信用证 to amend a credit

延展信用证有效期 to extend a credit

增加信用证面额 to increase a credit

寄出信用证 to send a credit

请发给信用证 to take out a credit

信用证例文

我们已开出以贵方为受益人的保兑信用证。

we nave opened a confirmed credit in your favour.

以贵方为受益人，我们开出不可撤消的的保兑信用证。

we have opened a confirmed and irrevocable credit in your favour.

我们被请求已开出以贵方为受益人的信用证，特此通知。

we are pleased to inform you that we have been requested to open a credit in your favour.

我们已开出商业信用证，特此通知。

we intimate to you that we have issued a commercial letter of credit.

银行用语

请入收款人的户号 account payee

请支付票款 advice to pay cheques

惠请通知该支票的经过 advise fate

金额有错误 accounts differ

文字与数字所记载金额不同 words and figures differ

签名有误|印鉴不符 signatures differ

请明天再次提出为荷 present again tomorrow

保证付款 good for payment

请照会发票人 refer to drawee (r.d.)

无交易 no account

款额不足||存款不足 not sufficient (n.s.)||no sufficient funds (n.s.f.)

已无存款 no funds

如支票不获兑现时, 不必出具拒绝证书。 notto be protested in case of dishonour||protest waived||no protest

需要出具拒绝证书 to be protested

没有通知 no advice

未受指示 no orders

禁止转让||不可转让 non-transferable||not transferable

已付款 received payment||payment received

上开价金已收到 value received||for value received

上开价金系经核算 value in account

上开金额与发票相同 value as per invoice

上开金额与通知书相符 value as per advice

无追索权 without recourse

有追索权||偿还请求权 right of recourse

请求偿还清单||清偿帐户 recourse account

偿还准备金 recourse fund

拒绝偿还||拒绝追索 recourse repudiation

银行业务例文

定期存款的条件为年利6%，存期6个月以上，只要金额1,000元，我们均乐意接受。

we shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a.

谨同函寄上新开定期存款第500号存折一份，面额100,000元，请查收为荷。该面额等于您寄来换新的旧存折本金加上利息之和。

enclosed please find a new deposit certificate no. 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewal.

如存款为100元以上，我们将乐意接受。

we shall be glad to receive deposits of 100 yen and upward.

结算

到目前为止，我公司应收帐尚有二万美元。兹奉上结算报告书一份，敬请查收为荷。

enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust will be found in order.

上开帐目，现正核对, 如无错误，将遵照贵公司的指示，将转入新开的帐户内。

this account is under examination, and if found correct, it shall be carried to a new account, in conformity with your instructions.

您昨日函敬悉。兹遵照贵方请求，同函附上结算报告书，敬请惠予查收为荷。

your favour of yesterday was duly received, and we hand you herewith a statement of your account as requested, which we hope you will find correct.

兹奉上棒铁总价为512,000元清单一份，恳请列入我公司贷方帐项为荷。

we hand you our account on the bar iron, amounting to $512,000, which kindly pass to our credit.

请求付款

恳请速予汇款为荷。

an early remittance will be appreciated.

迟付的60美元, 请速予寄下为荷。

please let us have your check for the $60 now past overdue.

有鉴于此，相信贵方将随复函寄来支票, 特此致谢。

with these facts before you, we feel sure that you will send us your check by return mail. thank you.

我们恳求，对此部分能速予结帐为荷。

we urge that you make this settlement without delay.

何不立即对此案作一结算？请在今日将支票随函发出即可。

why not settle this matter now? just attach your check to this letter, and send it by today's mail.

催告付款

为加清本帐目，我方多次催促，但未有任何效果。所以为收回本帐款项，准备向法院起诉，特此通知。

having made repeated applications for apyment of this amount without avail, we now give you notice that we shall take out a summons for recovery of the same

下星期一以前未能清结本件款项，不得已，将委任我公司顾问律师处理。

we wish to state that if the account be not paid by monday next, we shall be forced to place the matter in the hands o four solicitors.

贵方虽多次答应付款结帐，但迄今尚未结清。如在本月底以前，尚未拔款结清，只好委托我公司顾问律师处理。

in spite of your repeated promises to let us have a cheque, we are still without a settlement of your outstanding account, and therefore, unless same is settled by the end of this month, we shall be compelled to hand over the matter to our solicitor.

对于此事，贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所，复函时请汇足够金额，以结此帐，否则只好采取其它途径，特此函告。

as you seem to take advantage of you leniency in this matter, we now give you the final notice that, unless we shall receive a substantial amount on account by return of post, we shall adopt other measures for its recovery.

篇10：付款与银行业务会计用语

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 on

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 accoun

扩展：商务英语会话中常见的句子和短语

Excuse me, but aren't you Mr. Smith from America?

Here's my card / name card / business card.

We've been looking forward to meeting you.

I'm delighted to meet you at last.

How nice to meet you again!

Is this your first time to China?

You can call me at my office during the day or at my home after six p.m. …

Direct1 contact will do good to both sides.

Are there any sights you'd like to see while you are in Nanjing?

Is there any place you'd like to visit in particular? I could help you arrange2 that.

I'll accompany you to the hotel.

Would you like an informal3 dinner with us tonight?

Sorry to have kept you waiting.

I'm sorry I'm late.

中文参考：

对不起，您是美国来的史密斯先生吗?

这是我的名片。

我们一直在期待见到您。

很高兴终于见到您了。

又见到你真是太高兴了。

您是第一次来中国吗?

白天可以打我办公室电话。下午6点以后可以打我家里电话。

会晤对双方都有好处。

在南京期间，你想去哪里观光一番?

你有没有什么地方想要参观的?我可以为你安排。

我将陪你去旅馆。

今晚我们吃顿便饭，怎么样?

对不起，让你久等了。

对不起我来晚了。

篇11：金融英语考试会计与银行业务用语

金融英语考试会计与银行业务用语

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||

篇12：你负责过盈亏账目工作吗

你负责过盈亏账目工作吗

Have you ever been responsible for the profit-and-loss statements?

(如果有此经历:)

Yes, my position as _________________________ at _____________________ involved direct responsibility for the bottom line. I had the authority to make decisions that would affect the company Ps & Ls in the areas of ___________________, ____________________, and ____________________. During the time I held that position, the company realized ____________________ _____________________________________ (a XX percent increase in gross/net profit, or a similar statement; choose and rehearse language that sounds objective and uses percentages).

(如果没有此经历，但又不想埋没你这方面的的潜力:)

I have never been directly responsible for the bottom line in the sense that management would come to me and ask me to explain why profits were not as projected or expected. However, my work has required me to keep an eye on methods that would produce efficiency and would improve the overall financial picture of the company, and I have accomplished that with success. I would welcome both the responsibility for bottom-line results and the authority to make decisions that would improve the P & L.