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會計與銀行業(yè)務英語用語(2)

放大字體  縮小字體 發(fā)布日期:2008-06-19
核心提示:會計賬目用語 會計報表 statement of account 往來帳目 account current 現(xiàn)在往來帳||存款額 current accout 銷貨帳 account sales 共同計算帳項 joint account 未決帳項 outstanding account 貸方帳項 credit account||creditor account 借方帳項 debit account||debt


會計賬目用語

會計報表 statement of account
往來帳目 account current
現(xiàn)在往來帳||存款額 current accout
銷貨帳 account sales
共同計算帳項 joint account
未決帳項 outstanding account
貸方帳項 credit account||creditor account
借方帳項 debit account||debtor account
應付帳||應付未付帳 account payable
應收帳||應收未收帳 account receivable
新交易||新帳 new account
未決帳||老帳 old account
現(xiàn)金帳 cash account
流水帳 running account 
暫記帳||未定帳 suspense account
過期帳||延滯帳 overdue account||pastdue account
雜項帳戶 sundry account
詳細帳單||明細表 detail account
呆帳 bad account
會計項目 title of account
會計薄||帳薄 account-book
營業(yè)報告書||損益計算表 account of budiness||business report
借貸細帳||交驗帳 account rendered
明細帳 account stated
與... 銀行開立一戶頭 to open an account with
與... 銀行建立交易 to keep account with
繼續(xù)記帳 to keep account
與... 有交易 to have an account with
作成會計帳||有往來帳項 to make out an account with
清算||清理債務 to make up an account
清潔帳目||與……停止交易 to close one's account with
結帳 to close an account
清理未付款 to ask an account||to demand an account
結清差額 to balance the account with
清算 to settle an account||to liquidate an account||to square an account
審查帳目||監(jiān)查帳目 to audit an account
檢查帳目 to examine an account
轉入A的帳戶 to charge the amount to A's account
以計帳方式付款 to pay on account
代理某人||為某人 on one's account||on account of one
為自己計算||獨立帳目 on one's own account
由某人收益并負風險 on one's account and risk||for one's account and risk
由某人負擔 for one's account||for account of one
按某人指示||列入某人帳戶 by order and for account of one
列入5月份帳目 for May account
編入某中帳項下 to pass to the account of||to place to the account of
寄出清算書 to send in an account||to send in render an account

支票用語

支票薄 cheque book
支票陳票人 cheque drawer
持票人 cheque holder
不記名支票 cheque to bearer||bearer cheque
記名支票||認人支票 cheque to order
到期支票 antedated cheque
未到期支票 postdated cheque
保付支票 certified cheque
未獲兌現(xiàn)支票,退票 returned cheque
橫線支票 crossed cheque
普通橫線 general crossing
特別橫線 special crossing
空白支票 blank cheque
失效支票,過期支票 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%費用的10000元支票,(即11000元) a cheque for $10,000, plus 10% charges
支票換現(xiàn)金||兌現(xiàn) to cash a cheque
清理票款 to clear a cheque
保證兌現(xiàn) to certify a cheque
填寫支票數額 to fill up a cheque
支票上劃線 to cross a cheque
開發(fā)支票 to make out a cheque
簽發(fā)支票,開立支票 to draw a cheque||to issue a cheque
透支支票 to overdraw a cheque
背書支票 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
見票即付持票人 payable to bearer
支付指定人 payable to order
已過期||無效 out of date||stale
請給出票人 R/D||refer to drawer
存款不足 N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數字不一致 words and figures differ
支票交換時間已過 account closed
更改處應加蓋印章 alterations require initials
交換時間已過 effects not cleared
停止付款 payment stopped
支票毀損 cheque mutilated

匯款用語

匯款||寄錢 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

匯票匯單用語

國外匯票 foreign Bill
國內匯票 inland Bill
跟單匯票 documentary bill
空頭匯票 accommodation bill
原始匯票 original bill
改寫||換新票據 renewed bill
即期匯票 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
見票后……日付款…… days' after sight||... days' sight
見票后……月付款…… months' after sight||... months' sight
同組票據 set of bills
單張匯票 sola of exchange||sole of exchange
遠期匯票 usance bill||bill at usance
長期匯票 long bill
短期匯票 short bill
逾期匯票 overdue bill
寬限日期 days of grace
電匯 telegraphic transfer (T.T)
郵匯 postal order||postal note (Am.)||post office order||money order
本票 promissory note (P/N)
押匯負責書||押匯保證書 letter of hypothecation
副保||抵押品||付屬擔保物 collateral security
擔保書 trust receipt||letter of indemnity
承兌||認付 acceptance
單張承兌 general acceptance
有條件承兌 qualified acceptance
附條件認付 conditional acceptance
部分認付 partial acceptance
拒付||退票 dishonour
拒絕承兌而退票 dishonour by non-acceptance
由于存款不足而退票 dihonour by non-payment
提交 presentation
背書 endorsement||indorsement
無記名背書 general endorsement||blank endorsement
記名式背書 special endorsement||full endorsement
附條件背書 conditional endorsement
限制性背書 restrictive endorsement
無追索權背書 endorsement without recourse
期滿||到期 maturity
托收 collection
新匯票||再兌換匯票 re-exchange||re-draft
外匯交易 exchange dealing||exchange deals
匯兌合約 exchange contract
匯兌合約預約 forward exchange contract
外匯行情 exchange quotation
交易行情表 course of exchange||exchange table
匯價||兌換率 exchange rate||rate of exchange
官方匯率 official rate
掛牌匯率||名義匯率 nominal rate
現(xiàn)匯匯率 spot rate
電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate
兌現(xiàn)率||兌現(xiàn)匯率 demand rate
長期匯率 long rate
私人匯票折扣率 rate on a private bill
遠期匯票兌換率 forward rate
套價||套匯匯率||裁定外匯行情 cross rate
付款匯率 pence rate
當日匯率||成交價 currency rate
套匯||套價||公斷交易率 arbitrage
匯票交割||匯票議付 negotiation of draft
交易人||議付人 negotiator
票據交割||讓與支票票據議付 to negotiatie a bill
折扣交割||票據折扣 to discount a bill
票據背書 to endorse a bill
應付我差額51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000
收到匯款 to receive remittance
填寫收據 to make out a receipt

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關鍵詞: 會計 銀行
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