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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(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(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
  會計項(xiàng)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(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
  作成會計帳||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(dú)立帳目on one's own account
  由某人收益并負(fù)風(fēng)險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(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||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||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(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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