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    金融會(huì)計(jì)相關(guān)詞匯

    放大字體  縮小字體 發(fā)布日期:2008-03-27
    核心提示:會(huì)計(jì)報(bào)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(jì)算帳項(xiàng)joint account 未決帳項(xiàng)outstanding account 貸方帳項(xiàng)credit account||creditor account 借方帳項(xiàng)debit account||debtor account 應(yīng)付帳||應(yīng)


      會(huì)計(jì)報(bào)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(jì)算帳項(xiàng)joint account
      未決帳項(xiàng)outstanding account
      貸方帳項(xiàng)credit account||creditor account
      借方帳項(xiàng)debit account||debtor account
      應(yīng)付帳||應(yīng)付未付帳account payable
      應(yīng)收帳||應(yīng)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(xiàng)帳戶sundry account
      詳細(xì)帳單||明細(xì)表detail account
      呆帳bad account
      會(huì)計(jì)項(xiàng)目title of account
      會(huì)計(jì)薄||帳薄account-book
      營業(yè)報(bào)告書||損益計(jì)算表account of budiness||business report
      借貸細(xì)帳||交驗(yàn)帳account rendered
      明細(xì)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(huì)計(jì)帳||有往來帳項(xiàng)to make out an account with
      清算||清理債務(wù)to make up an account
      清潔帳目||與…停止交易to close one's account with
      結(jié)帳to close an account
      清理未付款to ask an account||to demand an account
      結(jié)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(zhuǎn)入A的帳戶to charge the amount to A's account
      以計(jì)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(jì)算||獨(dú)立帳目on one's own account
      由某人收益并負(fù)風(fēng)險(xiǎn)on one's account and risk||for one's account and risk
      由某人負(fù)擔(dān)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(xiàng)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(rèn)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(fèi)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(shù)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
      請(qǐng)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
      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(qǐng)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(shù)字不一致words and figures differ
      支票交換時(shí)間已過account closed
      更改處應(yīng)加蓋印章alterations require initials
      交換時(shí)間已過effects not cleared
      停止付款payment stopped
      支票毀損cheque mutilated
      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
      國外匯票foreign Bill
      國內(nèi)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(jù)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(jù)set of bills
      單張匯票sola of exchange||sole of exchange
      遠(yuǎn)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(fù)責(zé)書||押匯保證書letter of hypothecation
      副保||抵押品||付屬擔(dān)保物collateral security
      擔(dān)保書trust receipt||letter of indemnity
      承兌||認(rèn)付acceptance
      單張承兌general acceptance
      有條件承兌qualified acceptance
      附條件認(rèn)付conditional acceptance
      部分認(rèn)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(quán)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(yù)約forward exchange contract
      外匯行情exchange quotation
      交易行情表course of exchange||exchange table
      匯價(jià)||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(yuǎn)期匯票兌換率forward rate
      套價(jià)||套匯匯率||裁定外匯行情cross rate
      付款匯率pence rate
      當(dāng)日匯率||成交價(jià)currency rate
      套匯||套價(jià)||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(jù)交割||讓與支票票據(jù)議付to negotiatie a bill
      折扣交割||票據(jù)折扣to discount a bill
      票據(jù)背書to endorse a bill
      應(yīng)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(jù)to make out a receipt
      付款方法mode of payment
      現(xiàn)金付款payment by cash||cash payment||payment by ready cash
      以支票支付payment by cheque
      以匯票支付payment by bill
      以物品支付payment in kind
      付清||支付全部貨款payment in full||full payment
      支付部分貨款||分批付款payment in part||part payment||partial payment
      記帳付款||會(huì)計(jì)帳目內(nèi)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
      延滯付款payment in arrear
      預(yù)付貨||先付payment in advance||prepayment
      延付貨款deferred payment
      立即付款prompt payment||immediate payment
      暫付款suspense payment
      延期付款delay in payment||extension of payment
      支付票據(jù)payment bill
      名譽(yù)支付||干與付款payment for honour||payment by intervention
      結(jié)帳||清算||支付settlement
      分期付款instalment
      滯付||拖欠||尾數(shù)款未付arrears
      特許拖延付款日days of grace
      保證付款del credere
      付款to pay||to make payment||to make effect payment
      結(jié)帳to settle||to make settlement||to make effect settlement||to square||to balance
      支出||付款to defray||to disburse
      結(jié)清to clear off||to pya off
      請(qǐng)求付款to ask for payment||to request payment
      懇求付帳to solicit payment
      拖延付款to defer payment||to delay payment
      付款被拖延to be in arrears with payment
      還債to discharge
      迅速付款to pay promptly
      付款相當(dāng)迅速to pay moderately well||to pay fairly well||to keep the engagements regularly
      付款相當(dāng)慢to pay slowly||to take extended credit
      付款不好to pay badly||to be generally in arrear with payments
      付款頗為惡劣to pay very badly||to never pay unless forced
      拒絕付款to refuse payment||to refuse to pay||to dishonour a bill
      相信能收到款項(xiàng)We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
      惠請(qǐng)付款kindly pay the amount||please forward payment||please forward a cheque.
      我將不得不采取必要步驟運(yùn)用法律手段收回該項(xiàng)貨款I(lǐng) shall be obliged to take the necessary steps to legally recover the amount.
      ||I shall be compelled to take steps to enforce payment.
      惠請(qǐng)寬限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
      在銀行存款to have money in a bank||to have a bank account||to have money on deposit
      向銀行提款to withdraw one's deposit from a bank
      換取現(xiàn)金to convert into money||to turn into cash||to realize
      折扣用語從價(jià)格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price
      打折扣購買to buy at a discount
      打折扣出售to sell at a discount
      打折扣-讓價(jià)to reduce||to make a reduction
      減價(jià)to deduct||to make a deduction
      回扣to rebate
      現(xiàn)金折扣cash discount
      貨到付款||現(xiàn)金提貨cash on deliver (C.O.D.)
      貨到付現(xiàn)款cash on arrival
      即時(shí)付款prompt cash
      凈價(jià)||最低價(jià)格付現(xiàn)net cash
      現(xiàn)金付款ready cash
      即期付款spot cash||cash down||cash on the nail
      憑單據(jù)付現(xiàn)款cash against documents
      憑提單付現(xiàn)款cash against bills of lading
      承兌交單documents against acceptance (D/A)
      付款交單documents against payment (D/P)
      追加信用證additional credit||additional L/C
      信用證金額amount of credit
      賒帳金額credit balance
      可撤消信用證revocable L/C
      不可撤消信用證irrevocable L/C
      保兌信用證confirmed L/C
      不保兌信用證unconfirmed L/C
      可轉(zhuǎn)讓信用證assignable L/C||transferable L/C
      銀行信用證banker's L/C
      有追索權(quán)信用證with recourse L/C
      無追索權(quán)信用證without recourse L/C
      單一信用證simple credit
      無條件信用證open credit||free credit
      普通信用證general letter of credit
      旅行信用證circular letter of credit
      特別信用證special letter of credit
      信用證底帳letter of credit ledger
      信用證發(fā)行帳letter of credit issued account
      信用證金額amount of credit
      信用證余額||信用證結(jié)欠credit balance
      開立信用證to open a credit
      通過銀行開立信用證to establish a credit through a bank
      電開信用證to cable a credit
      取消信用證to cancel a credit
      開出信用證to issue a credit
      在某銀行開立信用證to arrange a credit with a bank
      修改信用證to amend a credit
      延展信用證有效期to extend a credit
      增加信用證面額to increase a credit
      寄出信用證to send a credit
      請(qǐng)發(fā)給信用證to take out a credit

     

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    關(guān)鍵詞: 金融 會(huì)計(jì)
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