会计与银行业务用语（1）_专业词汇

会计与银行业务用语（1）

文章来源：文章作者：发布时间：2007-04-02 07:08 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

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 joint¹ account
未决帐项 outstanding account
贷方帐项 credit account||creditor account
借方帐项 debit² account||debtor account
应付帐||应付未付帐 account payable³
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 suspense⁴ account
过期帐||延滞帐 overdue⁵ account||pastdue account
杂项帐户 sundry⁶ 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 liquidate⁷ an account||to square an account
审查帐目||监查帐目 to audit⁸ 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 holder⁹
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 antedated¹⁰ cheque
未到期支票 postdated cheque
保付支票 certified¹¹ 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 certify¹² 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 overdraw¹³ a cheque
背书支票 to endorse¹⁴ a cheque
请付票款||清付票款 to pay a cheque||to honour a cheque
支票退票 to dishonour¹⁵ 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 alterations¹⁶ 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 remitter¹⁷
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 postal¹⁸ 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 hypothecation¹⁹
副保||抵押品||付属担保物 collateral²⁰ security
担保书 trust receipt||letter of indemnity²¹
承兑||认付 acceptance
单张承兑 general acceptance
有条件承兑 qualified²² acceptance
附条件认付 conditional²³ 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 endorsement²⁴||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 maturity²⁵
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 quotation²⁶
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 nominal²⁷ 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 arbitrage²⁸
汇票交割||汇票议付 negotiation²⁹ 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 remittance³⁰
填写收据 to make out a receipt

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 arrear³¹
预付货||先付 payment in advance||prepayment
延付货款 deferred³³ 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 intervention³⁴
结帐||清算||支付 settlement
分期付款 instalment
滞付||拖欠||尾数款未付 arrears³⁵
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 disburse³⁶
结清 to clear off||to pya off
请求付款 to ask for payment||to request payment
恳求付帐 to solicit³⁷ payment
拖延付款 to defer³² 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 promptly³⁸
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 kindly³⁹ 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 postpone⁴⁰ 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 deduction⁴¹
回扣 to rebate⁴²
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 specified⁴³ 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 strictly⁴⁴ 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 ledger⁴⁵
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 amend⁴⁶ 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 nave⁴⁷ 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

点击

收听单词发音

1 joint
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
参考例句：
I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。 We wrote a letter in joint names.我们联名写了封信。

2 debit
n.借方，借项，记人借方的款项
参考例句：
To whom shall I debit this sum?此款应记入谁的账户的借方？ We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。

3 payable
adj.可付的，应付的，有利益的
参考例句：
This check is payable on demand.这是一张见票即付的支票。 No tax is payable on these earnings.这些收入不须交税。

4 suspense
n.（对可能发生的事）紧张感，担心，挂虑
参考例句：
The suspense was unbearable.这样提心吊胆的状况实在叫人受不了。 The director used ingenious devices to keep the audience in suspense.导演用巧妙手法引起观众的悬念。

5 overdue
adj.过期的，到期未付的；早该有的，迟到的
参考例句：
The plane is overdue and has been delayed by the bad weather.飞机晚点了，被坏天气耽搁了。 The landlady is angry because the rent is overdue.女房东生气了，因为房租过期未付。

6 sundry
adj.各式各样的，种种的
参考例句：
This cream can be used to treat sundry minor injuries.这种药膏可用来治各种轻伤。 We can see the rich man on sundry occasions.我们能在各种场合见到那个富豪。

7 liquidate
v.偿付，清算，扫除；整理，破产
参考例句：
A unanimous vote was taken to liquidate the company.全体投票一致通过停业清理公司。 They have not hesitated in the past to liquidate their rivals.过去他们曾毫不犹豫地铲除对手。

8 audit
v.审计；查帐；核对；旁听
参考例句：
Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。 As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。

9 holder
n.持有者，占有者；(台，架等)支持物
参考例句：
The holder of the office of chairman is reponsible for arranging meetings.担任主席职位的人负责安排会议。 That runner is the holder of the world record for the hundred-yard dash.那位运动员是一百码赛跑世界纪录的保持者。

10 antedated
v.（在历史上）比…为早( antedate的过去式和过去分词 )；先于；早于；（在信、支票等上）填写比实际日期早的日期
参考例句：
That event antedated World War Ⅱ. 那事件发生在第二次世界大战之前。来自《简明英汉词典》 The hot weather antedated my departure for Beidaihe. 炎热的天气使我提前动身前往北戴河。来自互联网

11 certified
a.经证明合格的；具有证明文件的
参考例句：
Doctors certified him as insane. 医生证明他精神失常。 The planes were certified airworthy. 飞机被证明适于航行。

12 certify
vt.证明，证实；发证书(或执照)给
参考例句：
I can certify to his good character.我可以证明他品德好。 This swimming certificate is to certify that I can swim one hundred meters.这张游泳证是用以证明我可以游100米远。

13 overdraw
n.透支，超支
参考例句：
Borrow write down card to be not had overdraw function.借记卡不具备透支功能。 Overdraw will indicate how much of the screen is consuming overdraw time.透支模式将显示屏幕消耗的透支时间。

14 endorse
vt.(支票、汇票等)背书，背署；批注；同意
参考例句：
No one is foolish enough to endorse it.没有哪个人会傻得赞成它。 I fully endorse your opinions on this subject.我完全拥护你对此课题的主张。

15 dishonour
n./vt.拒付（支票、汇票、票据等）；vt.凌辱，使丢脸；n.不名誉，耻辱，不光彩
参考例句：
There's no dishonour in losing.失败并不是耻辱。 He would rather die than live in dishonour.他宁死不愿忍辱偷生。

16 alterations
n.改动( alteration的名词复数 )；更改；变化；改变
参考例句：
Any alterations should be written in neatly to the left side. 改动部分应书写清晰，插在正文的左侧。来自《简明英汉词典》 Gene mutations are alterations in the DNA code. 基因突变是指DNA 密码的改变。来自《简明英汉词典》

17 remitter
n.汇款人；赦免者
参考例句：
Can l have the address of the remitter?能告诉我汇款人的地址么？ Please send the remitter address to us since we can not read the fax clearly.请发汇款人地址给我们，因为传真上看不清楚。

18 postal
adj.邮政的，邮局的
参考例句：
A postal network now covers the whole country.邮路遍及全国。 Remember to use postal code.勿忘使用邮政编码。

19 hypothecation
n.抵押，担保契约
参考例句：
The implementation of house property hypothecation is beneficial to the realization of promoting these goals.房产抵押权的实现对促进这一目标的实现大有裨益。 The money of mortgage,as the thing subrogated,has combined the mechanism of insurance and hypothecation.抵押物保险金为代位物，实现了抵

20 collateral
adj.平行的；旁系的；n.担保品
参考例句：
Many people use personal assets as collateral for small business loans.很多人把个人财产用作小额商业贷款的抵押品。 Most people here cannot borrow from banks because they lack collateral.由于拿不出东西作为抵押，这里大部分人无法从银行贷款。

21 indemnity
n.赔偿，赔款，补偿金
参考例句：
They paid an indemnity to the victim after the accident.他们在事故后向受害者付了赔偿金。 Under this treaty,they were to pay an indemnity for five million dollars.根据这项条约，他们应赔款500万美元。

22 qualified
adj.合格的，有资格的，胜任的，有限制的
参考例句：
He is qualified as a complete man of letters.他有资格当真正的文学家。 We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。

23 conditional
adj.条件的，带有条件的
参考例句：
My agreement is conditional on your help.你肯帮助我才同意。 There are two forms of most-favored-nation treatment:conditional and unconditional.最惠国待遇有两种形式:有条件的和无条件的。

24 endorsement
n.背书；赞成，认可，担保；签(注)，批注
参考例句：
We are happy to give the product our full endorsement.我们很高兴给予该产品完全的认可。 His presidential campaign won endorsement from several celebrities.他参加总统竞选得到一些社会名流的支持。

25 maturity
n.成熟；完成；(支票、债券等)到期
参考例句：
These plants ought to reach maturity after five years.这些植物五年后就该长成了。 This is the period at which the body attains maturity.这是身体发育成熟的时期。

26 quotation
n.引文，引语，语录；报价，牌价，行情
参考例句：
He finished his speech with a quotation from Shakespeare.他讲话结束时引用了莎士比亚的语录。 The quotation is omitted here.此处引文从略。

27 nominal
adj.名义上的；(金额、租金)微不足道的
参考例句：
The king was only the nominal head of the state. 国王只是这个国家名义上的元首。 The charge of the box lunch was nominal.午餐盒饭收费很少。

28 arbitrage
n.套利，套汇
参考例句：
This is an example of arbitrage.这就是套利的一个例子。 That is interest arbitrage in practice.这就是所谓的套利。

29 negotiation
n.谈判，协商
参考例句：
They closed the deal in sugar after a week of negotiation.经过一星期的谈判，他们的食糖生意成交了。 The negotiation dragged on until July.谈判一直拖到7月份。

30 remittance
n.汇款，寄款，汇兑
参考例句：
Your last month's salary will be paid by remittance.最后一个月的薪水将通过汇寄的方式付给你。 A prompt remittance would be appreciated.速寄汇款不胜感激。

31 arrear
n.欠款
参考例句：
He is six weeks in arrear with his rent.他已拖欠房租6周。 The arts of medicine and surgery are somewhat in arrear in africa.医疗和外科手术在非洲稍微有些落后。

32 defer
vt.推迟，拖延；vi.(to)遵从，听从，服从
参考例句：
We wish to defer our decision until next week.我们希望推迟到下星期再作出决定。 We will defer to whatever the committee decides.我们遵从委员会作出的任何决定。

33 deferred
adj.延期的，缓召的v.拖延，延缓，推迟( defer的过去式和过去分词 )；服从某人的意愿，遵从
参考例句：
The department deferred the decision for six months. 这个部门推迟了六个月才作决定。 a tax-deferred savings plan 延税储蓄计划

34 intervention
n.介入，干涉，干预
参考例句：
The government's intervention in this dispute will not help.政府对这场争论的干预不会起作用。 Many people felt he would be hostile to the idea of foreign intervention.许多人觉得他会反对外来干预。

35 arrears
n.到期未付之债，拖欠的款项；待做的工作
参考例句：
The payments on that car loan are in arrears by three months.购车贷款的偿付被拖欠了三个月。 They are urgent for payment of arrears of wages.他们催讨拖欠的工钱。

36 disburse
v.支出，拨款
参考例句：
Cashiers receive and disburse money in establishments other than financial institutions.除了金融机构，出纳员也会在一些社会机构里收款付款。 On approval,we will disburse the fund to your designated bank account directly.一经批核，贷款将于扣除手续费后直接存入您指定的银行账户。

37 solicit
vi.勾引；乞求；vt.请求，乞求；招揽(生意)
参考例句：
Beggars are not allowed to solicit in public places.乞丐不得在公共场所乞讨。 We should often solicit opinions from the masses.我们应该经常征求群众意见。

38 promptly
adv.及时地，敏捷地
参考例句：
He paid the money back promptly.他立即还了钱。 She promptly seized the opportunity his absence gave her.她立即抓住了因他不在场给她创造的机会。

39 kindly
adj.和蔼的，温和的，爽快的；adv.温和地，亲切地
参考例句：
Her neighbours spoke of her as kindly and hospitable.她的邻居都说她和蔼可亲、热情好客。 A shadow passed over the kindly face of the old woman.一道阴影掠过老太太慈祥的面孔。

40 postpone
v.延期，推迟
参考例句：
I shall postpone making a decision till I learn full particulars.在未获悉详情之前我得从缓作出决定。 She decided to postpone the converastion for that evening.她决定当天晚上把谈话搁一搁。

41 deduction
n.减除，扣除，减除额；推论，推理，演绎
参考例句：
No deduction in pay is made for absence due to illness.因病请假不扣工资。 His deduction led him to the correct conclusion.他的推断使他得出正确的结论。

42 rebate
v./n.折扣，回扣，退款；vt.给...回扣，给...打折扣
参考例句：
You can claim a rebate on your tax.你可以要求退回部分税款。 Customers are to benefit from a rebate on their electricity bills.顾客将从他们的电费退费中得到实惠。

43 specified
adj.特定的
参考例句：
The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。 It is generated by some specified means. 这是由某些未加说明的方法产生的。

44 strictly
adv.严厉地，严格地；严密地
参考例句：
His doctor is dieting him strictly.他的医生严格规定他的饮食。 The guests were seated strictly in order of precedence.客人严格按照地位高低就座。

45 ledger
n.总帐，分类帐；帐簿
参考例句：
The young man bowed his head and bent over his ledger again.那个年轻人点头应诺，然后又埋头写起分类帐。 She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的，家庭分类账记得清楚详细。

46 amend
vt.修改，修订，改进；n.[pl.]赔罪，赔偿
参考例句：
The teacher advised him to amend his way of living.老师劝他改变生活方式。 You must amend your pronunciation.你必须改正你的发音。

47 nave
n.教堂的中部；本堂
参考例句：
People gathered in the nave of the house.人们聚拢在房子的中间。 The family on the other side of the nave had a certain look about them,too.在中殿另一边的那一家人，也有着自己特有的相貌。

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