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      當前位置: 首頁 » 專業(yè)英語 » 行業(yè)相關(guān) » 正文

      金融會計相關(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(yīng)付帳||應(yīng)


        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(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(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(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
        支票交換時間已過account closed
        更改處應(yīng)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||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(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||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(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||會計帳目內(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
        付款相當迅速to pay moderately well||to pay fairly well||to keep the engagements regularly
        付款相當慢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We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
        惠請付款kindly pay the amount||please forward payment||please forward a cheque.
        我將不得不采取必要步驟運用法律手段收回該項貨款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to reduce||to make a reduction
        減價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
        即時付款prompt cash
        凈價||最低價格付現(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
        請發(fā)給信用證to take out a credit

       

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      關(guān)鍵詞: 金融 會計
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