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1、会计与银行业务用语汇总 会计与银行业务用语 （汇总 ） 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 receivab
2、le 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 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 repor
3、t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 ones account with结帐 to close an account清理未
4、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 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 ac
5、count of one 为自己计算 | 独立帐目 on ones own account由某人收益并负风险 on ones account and risk|for ones accountand 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 acco
6、unt|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 holder不记名支票 cheque to bearer|bearer cheque记名支票 | 认人支票 cheque to ordera cheque for $10,000,a cheque for $10,000,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 c
7、heque 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） less 10% discount 加 10% 费用的 10000 元支票，（ 即 11000 元） 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
8、 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 overdraw a cheque 背书支票 to endorse a cheque 请付票款 | 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 pres
9、ent 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 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汇款用语汇款| 寄
10、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 document ary 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 afte
11、r 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
12、.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 acceptan
13、ce 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 endorsement无
14、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 official
15、 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 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 balance in our favour of $ 51,000收到汇款 to receive remi
