会计与银行业务英语用语汇总

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1、会计与银行业务英语用语1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 joint account 未决帐项 outstanding account 贷方帐项 credit account|creditor account 借方帐项 debit account|debtor account 应付帐|应付未付帐 account payable 应收帐|应收未收帐 account receivable 新交易|新帐 new account

2、未决帐|老帐 old account 现金帐 cash account 流水帐 running account 暂记帐|未定帐 suspense account 过期帐|延滞帐 overdue account|pastdue account 杂项帐户 sundry 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

3、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 ones account with 结帐 to close an account 清理未付款 to ask an account|to demand an

4、 account 结清差额 to balance the account with 清算 to settle an account|to liquidate an account|to square an account 审查帐目|监查帐目 to audit an account 检查帐目 to examine an account 转入A的帐户 to charge the amount to As account 以计帐方式付款 to pay on account 代理某人|为某人 on ones account|on account of one 为自己计算|独立帐目 on ones ow

5、n account 由某人收益并负风险 on ones account and risk|for ones account and risk 由某人负担 for ones 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

6、支票用语 支票薄 cheque book 支票陈票人 cheque drawer 持票人 cheque holder 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 antedated cheque 未到期支票 postdated cheque 保付支票 certified 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

7、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 certify 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

8、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 overdraw a cheque 背书支票 to endorse a cheque 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 见票即付持票人 payable to bearer 支付指定人

9、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 alterations 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

10、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 remitter 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.

11、 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 tran

12、sfer (T.T) 邮汇 postal 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 hypothecation 副保|抵押品|付属担保物 collateral security 担保书 trust receipt|letter of indemnity 承兑|认付 acceptance 单张承兑 general acceptance 有条件承兑 qualified acceptance 附条件认付 conditional accepta

13、nce 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 endorsement|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 endorsem

14、ent 无追索权背书 endorsement without recourse 期满|到期 maturity 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 quotation 交易行情表 course of exchange|exchange table 汇价|兑换率 exchange rate|rate of exchange官方汇率 o

15、fficial rate 挂牌汇率|名义汇率 nominal 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 arbitrage 汇票交割|汇票议付 negotiation of draft 交易人|议付人 negotiator 票据交割|让与支票票据议付 to

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