財(cái)務(wù)賬目中英文對(duì)照

1、會(huì)計(jì)賬目用語(yǔ)會(huì)計(jì)報(bào)表statement of account往來(lái)帳目account current現(xiàn)在往來(lái)帳 |存款額current accout銷貨帳account sales共同計(jì)算帳項(xiàng)jointaccount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 accoun

2、t流水帳running account暫記帳 |未定帳suspense account過(guò)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(yíng)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

3、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(lái)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 settl

4、e 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

5、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支票用語(yǔ)匯款用語(yǔ)匯款 |寄錢to remit|to send money寄票

6、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(yǔ)國(guó)外匯票foreign Bill國(guó)內(nèi)匯票inland Bill跟單匯票documentary bill空頭匯票accommodation bill原始匯票originalbill改寫 |換新票據(jù)renewed bill即期匯票sight bill|billon demand. days after date|. days' after date . 日后付款. months after date|. months' after date .

7、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|billat usance長(zhǎng)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|posta

8、l note (Am.)|post officeorder|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

9、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(wú)記名背書記名式背書附條件背書限制性背書general endorsement|blank endorsementspecial endorsement|full endorsementconditional endorsementrestrictive endorsement無(wú)追索權(quán)背書endorsement without recourse期滿 |到期maturity托收collection新

10、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officialrate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 tr

11、ansfer rate兌現(xiàn)率 |兌現(xiàn)匯率demand rate長(zhǎng)期匯率long rate私人匯票折扣率rate on a privatebill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

12、a bill應(yīng)付我差額51,000 美元a balance due to us of $51,000|a balance inour favourof $ 51,000收到匯款to receive remittance填寫收據(jù)to make out a receipt付款用語(yǔ)折扣例文信用證用語(yǔ)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confirmedL/C不保兌信用證unconfirmedL/

13、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(wú)追索權(quán)信用證without recourse L/C單一信用證simple credit無(wú)條件信用證open credit|free credit普通信用證general letter of credit旅行信用證circularletter 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 issue

14、d 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(guò)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 witha 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 cre

15、dit寄出信用證to send a credit請(qǐng)發(fā)給信用證to take out a credit信用證例文我們已開出以貴方為受益人的保兌信用證。We nave opened a confirmedcredit in your favour.以貴方為受益人, 我們開出不可撤消的的保兌信用證。We have opened a confirmedand irrevocable credit in your favour.我們被請(qǐng)求已開出以貴方為受益人的信用證, 特此通知。We are pleased to informyou that we have been requested to open

16、 a credit in your favour.我們已開出商業(yè)信用證, 特此通知。We intimate to you that we have issued a commercial letter of credit.銀行用語(yǔ)銀行業(yè)務(wù)例文定期存款的條件為年利6%, 存期 6 個(gè)月以上 , 只要金額1,000 元, 我們均樂(lè)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.謹(jǐn)

17、同函寄上新開定期存款第500 號(hào)存折一份 , 面額 100,000 元, 請(qǐng)查收為荷。該面額等于您寄來(lái)?yè)Q新的舊存= 折本金加上利息之和。Enclosed please finda new deposit certificateNo. 500 for $100,000, which represents the principaland interest of theold certificate you sent us for renewal.如存款為100 元以上 , 我們將樂(lè)意接受。We shall be glad to receive deposits of 100 yen and up

18、ward.結(jié)算到目前為止 , 我公司應(yīng)收帳尚有二萬(wàn)美元。茲奉上結(jié)算報(bào)告書一份, 敬請(qǐng)查收為荷。Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust w ill be found in order.上開帳目 , 現(xiàn)正核對(duì) , 如無(wú)錯(cuò)誤 , 將遵照貴公司的指示, 將轉(zhuǎn)入新開的帳戶內(nèi)。This account is under examination, and if found correct, it shall be carrie

19、d to a new account, in conformity with your instructions.您昨日函敬悉。茲遵照貴方請(qǐng)求, 同函附上結(jié)算報(bào)告書, 敬請(qǐng)惠予查收為荷。Your favour of yesterday was duly received, and we hand you herewith a statement of your account as requested, which we hope you willfindcorrect.茲奉上棒鐵總價(jià)為512,000 元清單一份 , 懇請(qǐng)列入我公司貸方帳項(xiàng)為荷。We hand you our account

20、on the bar iron, amounting to $512,000, which kindlypass to our credit.請(qǐng)求付款懇請(qǐng)速予匯款為荷。an early remittance willbe appreciated.遲付的 60 美元 , 請(qǐng)速予寄下為荷。Please let us have your check for the $60 now past overdue.有鑒于此 , 相信貴方將隨復(fù)函寄來(lái)支票, 特此致謝。Withthese facts before you , we feel sure that you willsend us your chec

21、k by return mail. Thank you.我們懇求 , 對(duì)此部分能速予結(jié)帳為荷。We urge that you make this settlement without delay.何不立即對(duì)此案作一結(jié)算? 請(qǐng)?jiān)诮袢諏⒅彪S函發(fā)出即可。Why not settle this matter now? Just attach your check to this letter, and send it by today's mail.催告付款為加清本帳目 , 我方多次催促 , 但未有任何效果。所以為收回本帳款項(xiàng),準(zhǔn)備向法院起訴 , 特此通知。Having made repe

22、ated applications for apyment of this amount withoutavail, we now give you notice that we shalltake out a summons forrecovery of the same下星期一以前未能清結(jié)本件款項(xiàng), 不得已 , 將委任我公司顧問(wèn)律師處理。We wish to state thatif theaccount be notpaid by Mondaynext, weshall be forced to place the matter in the hands o four solicitor

23、s.貴方雖多次答應(yīng)付款結(jié)帳, 但迄今尚未結(jié)清。如在本月底以前, 尚未拔款結(jié)清 ,只好委托我公司顧問(wèn)律師處理。In spite of your repeated promises to let ushave a cheque, weare stillwithout a settlement of your outstanding account, and therefore, unless same is settled bythe end of thismonth, weshall be compelled to hand over the mattertoour solicitor.對(duì)于此事

24、 , 貴方似乎在趁機(jī)利用我公司的寬容態(tài)度。本函系最后通告所,復(fù)函時(shí)請(qǐng)匯足夠金額 , 以結(jié)此帳 , 否則只好采取其它途徑 , 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.匯票匯款例文茲同函奉

25、上支票面額50000 元，請(qǐng)記入近藤幸造先生的帳款內(nèi)，同時(shí)請(qǐng)寄收據(jù)二份為荷。Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge rec eipt to us in duplicate.依照佐藤先生指示并受其委托，茲奉上即期匯票一紙面額200000 元。請(qǐng)貸入該人的帳戶為荷。By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000

26、at sight, which please pass to the cr edit of his account.茲奉上面額250000 元的支票一張，敬請(qǐng)交付收據(jù)為荷。I send you herewith a cheque, value $250,000, receipt of which please acknowledge.為結(jié)清 5 月 1 日貴方發(fā)票，我們奉上三尾銀行匯票面額125000 元，惠請(qǐng)記入本公司貸方帳戶，并惠請(qǐng)開出收據(jù)為荷。In settlement of your invoice of 1st May, $125,000, we enclose a draft, o

27、n the Mitsuo Bank, for which amount pleasecredit our account and acknowledge receipt.付款已收到為結(jié)清委托銷售，我們已收到面額100000 元支票一張，現(xiàn)已轉(zhuǎn)入貴貸方帳戶，非常感謝。We acknowledgereceipt of your cheque, $100,000, in settlement ofthe charges onthe consignment, and pass this sum to your credit,with best thanks.我們于昨日收到貴函及面額55000 元支票一

28、張，謝謝。We are in due receipt ofyour favour of yesterday, covering a cheque for $55,000,for which we thank you.我們已收到貴方 5 月 5 日函及同函附寄的面額51250 元的匯票一張，用以結(jié)清貴方帳款。We are duly in receipt of your favour of the 5thMay, enclosing adraft, value $51,250, to balance youraccount.為結(jié)清到 5 月 15 日為止的貴方帳款，貴方所寄面額31250 元支票我

29、們已經(jīng)收到。We acknowledgewith thanks the receipt ofthe cheque for $31,250,in settlement of your account to 15thMay.開立匯票我們于本日向貴公司開出第123 號(hào)面額 500000 元。匯票一張見票即付。We have this day drawn the followingbillof exchange on your esteemed firm-No.123, $500,000, payable at sight.遵照貴方指示，我們已于本日向田中公司開出見票后60 日付款的面額200000

30、元匯票一張，費(fèi)用包括在內(nèi)。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.我們已于本月開出由貴方所指定的人于三個(gè)月后付款的面額為100000 元匯票一張，懇請(qǐng)惠予承兌為荷，特此通知。We advise you that we have drawn on you this day for $100,000, at 3

31、m/d, to the order fo yourself, which we comm end to your kind protection.我們于本月向貴方開出三個(gè)月后付款的面額為500000 元的匯票一張。對(duì)此，我們依慣例，記入貴貸方帳內(nèi)，特此通知。we have the pleasure to inform you that we have drawn this day on you for $500,000, at 3m/s. for which we have c redited you as usual.請(qǐng)求開出匯票因葡萄酒尚未售出, 近期也難有攻觀, 我方目前不能遵照齊滕先生

32、的指示將余額向貴方開出匯票或匯給貴方。As the wines are notyet disposed of, nor likely to be for some time, we cannot obey Mr.Saito's orders as to drawing on youor remittingyou the balance at present.如有機(jī)會(huì) ,請(qǐng)向本人開出煤炭?jī)r(jià)款加上保險(xiǎn)費(fèi)的匯票。對(duì)于這批出口貨物, 為彌補(bǔ)發(fā)生損害的損失, 請(qǐng)辦理保險(xiǎn)并在貨值上再加保5%金額Should you have an opportunity,you may draw on me fo

33、r thecost of coal, together withthatof insurance, whichyou will be so good as to effect on the outward cargo to its fullvalue, with an addition offiveper cent, to cover expenses in case of loss.為收回款項(xiàng) , 請(qǐng)依照最有利的匯率, 向我方開出見票后60 日付款的匯票 ,并請(qǐng)同時(shí)提供發(fā)票、提單及保險(xiǎn)單為荷。For your reimbursement, you willdraw on me at sixt

34、ydays' sight, and at the most favourableexchange, furnishingme at the same time, with an invoice, bill of lading and insurance policy.對(duì)貴方的發(fā)票金額 , 請(qǐng)向漢堡 A公司開出見票后三個(gè)月付款的匯票, 附寄該公司提單一份 ,并請(qǐng)?jiān)摴巨k理保險(xiǎn)。For the amount of your invoice, you will be so good as to draw on Messrs. A & Co. of Hamburg, at three

35、months' date, and forward them a bill of lading, requesting them to effect insurance.請(qǐng)求承兌匯票茲向貴公司開陳這批貨見票后60 日付款、面額500,000 元匯票一張 , 請(qǐng)予承兌為荷。We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days' sight, which please protect on presentation.我同函寄上由Axb

36、ridge 的布萊克先生付款、見票后30 日付款的面額為50 美元匯票一張 ,請(qǐng)向付款人提出后請(qǐng)其承兌,并予保管 , 到期請(qǐng)將金額給我匯來(lái)。不勝感激。I take libertyto trouble you withthe enclosed draft for $50, at thirtydays' sight, on Mr.Black of Axbridge,which Ishall be obliged by your getting accepted, and retaining in your possession untildue, at which time you can

37、 remit me the amount.我公司倫敦分公司開出面額300,000 元的匯票一張 , 茲同函奉上 , 請(qǐng)承兌后寄還為荷。Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindlyaccept same and return.同函奉上神戶Brown 兄弟公司向貴公司開出的匯票一張, 懇請(qǐng)惠予承兌后并及時(shí)寄還為荷。Herewith we hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselv

38、es, which please accept and r eturn to us in due course.寄匯票同函奉上由貴城三木銀行付款、面額為500,000 元的即期匯票一張, 收到后敬請(qǐng)告知為荷。We hand you enclosed a draft, value $500,000 at sight, on the MitsukiBank of your city, receipt of which please acknewledge.茲同函奉上以Robert 父子公司為付款人、面額26.15 美元的即期匯票一張, 用以清償所欠貴方債務(wù)。Enclosed is a sight

39、draft for $26.15 on Messrs. Robert & Sons, which clears offour indebtedness to you.謹(jǐn)同函奉上以George Bury 公司為付款人、面額500 美元見票后60 日付款的第一聯(lián)匯票一張, 請(qǐng)辦理手續(xù)取款后, 記我的貸方帳戶為荷。Enclosed you will receive first of exchange for $500 at sixty days' sight, on George Bury &Co., with which you will please to do the

40、needful, and credit my account accordingly.同函寄上五張匯票, 金額總計(jì)為5,620,000 元, 詳見注腳。Enclosed please findfive bills of exchange, as noted at foot, amounting to $5,620,000.承兌匯票貴方 9 月 1 日函及所附以 George Bury 公司為付款人、面額 500 美元見票后 60 日付款的匯票一張均已收悉 , 現(xiàn)已獲得及時(shí)承兌 , 到期后將記入貴方貸方帳戶。I amfavoured withyour esteemed letter of the

41、 firstSept., encloseing $500 in a bill at sixty days' sight, on George Bury &Co., which,having been duly honoured, willappear to your credit at maturity.你方由本人指定以Martin 公司為付款人的三張匯票 ,已由史密斯公司承兌。Your three drafts on Martin& Co., to my order, have been accepted by Smith &Co.貴方 10 月 7 日開出的

42、 , 票面日期 30 天后付款、由貴方指定付款人的匯票, 將及時(shí)獲得承兌。Your draft under date of th 7th Oct., at 30 days' date to your own order, willbe duly honoured.無(wú)法承兌匯票我們很遺憾地聲明, 以須藤先生為付款人的票面560,000 美元的匯票已遭拒付, 我們不得不要求貴方匯寄567,500 美元。包括由此而產(chǎn)生的費(fèi)用在內(nèi)。We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured b

43、y non-payment, and we shall be ob liged by your remitting us $567,500, amount of same and charges incurred.由矢野先生承兌的貴方匯票第2345 號(hào)、面額 2,500,000 美元 , 已遭拒付 , 特此聲明。We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr.Yano, has been dishonoured by non-payment.3 月 1 日已通知貴方的未獲承兌的匯票, 金額 1,00

44、0,000 美元 , 雖已到期但未獲清償。我不得不將該票寄還并附寄拒付證書一份以及我的傭金和費(fèi)用的帳目一份。這筆金額共計(jì)1,013,500 美元 , 我已向貴方開出憑大木先生或指定付款人的即期匯票一張 ,請(qǐng)查收。thedraft for $1,000,000 which, as I advised you on the 1st Marchhad not been accepted, havingsince become due andnot being discharged, I have now toreturn it to you with a protest for non-paymen

45、t, together with an account ofmycommission and charges, amountingto $1,013,500, for which Ihave drawn on you at sight, tothe order of Mr.Ohki.請(qǐng)求延期付款我公司小澤先生因急事出差大阪,5 月 1 日以前不能返回 , 故該件請(qǐng)寬延至 5 月 1日, 我們將于 5月 2日匯款。Our Mr.Osawa is away in Osaka on an urgent business, and will not return until the 1st May,a

46、nd so if you will kindly letthe matter stand over tillthen, we will send you a cheque by the firstpost on the 2ndofthe same month.數(shù)日之內(nèi)我們將有三筆大額近款,所以我們最遲于下星期一以前定給貴方匯款。As we expect to receive three large sums within the next few days, days, we will send you some money by Monday at the latest.對(duì) 6 月 1 日應(yīng)

47、付款項(xiàng) , 如果能延些時(shí)間, 我將非常感謝。I shall be very much obliged if you willgive me a littlemore time to settle your account due 1st June無(wú)力付款非常遺憾 , 本公司目前實(shí)在無(wú)力結(jié)清該帳。We tegret that we are not able at the moment to make you a settlement.貴公司要求該帳在7 月 16 日以前結(jié)清 , 但我公司恐怕無(wú)能為力, 我們將樂(lè)意接受貴方二個(gè)月期的匯票以結(jié)清這筆款項(xiàng)。We are afraid it will be impossible for us to settle your account by the 16th July next-the date you mention-but we shall be willing to accept a bill for the settlement at 2 m/date.由于目前生意普遍地不景氣, 由我公司承兌、10 月 18 日到期、面額1,500 美元的匯票將無(wú)法兌現(xiàn)。Owing to the serious depression of trade now prevailing, we shall be unable to meet our a