会计与银行业务英语用语汇总(doc7页)(正式版)

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accountcurrent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accountpayable应收帐| 应收未收帐accountreceivable新交易| 新帐new account未决帐| 老帐old accoun

2、t现金帐cash account流水帐running account暂记帐| 未定帐suspense account过期帐| 延滞帐overdueaccount|pastdueaccount杂项帐户sundryaccount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-bookreport营业报告书 | 损益计算表account of budiness|business借贷细帐 | 交验帐 account rendered明细帐 account stated与 . 银行开立一户头to ope

3、n 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 acco

4、unt 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 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o

5、n 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chequ

6、e book支票陈票人chequedrawer持票人cheque holder不记名支票chequeto bearer|bearercheque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certifiedcheque未获兑现支票，退票returned cheque横线支票crossedcheque普通横线generalcrossing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

7、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支票上划线to cross a cheque开发支票tomake out a cheque签发支票，开立支票to draw a cheque|to issue a cheque透支支票toove

8、rdraw a cheque背书支票toendorse a cheque清付票款 to pay a cheque|to honour a cheque支票退票todishonour a cheque拒付支票torefuse a cheque拒付支票tostop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payableto order已过期 | 无效 out of date|stale请给出票人R/D|refer to drawer存款不足 N/S|N.S.F.|not sufficie

9、nt funds|I/F|insufficient funds文字与数字不一致words and figuresdiffer支票交换时间已过account closed更改处应加盖印章alterations requireinitials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 remitter收款人a remittee汇票汇单用语国外汇票foreign

10、 Bill国内汇票inland Bill跟单汇票 documentary bill空头汇票accommodationbill原始汇票original bill改写 | 换新票据renewedbill即期汇票 sightbill|billon demand. days afterdate|.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|month

11、s' 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 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 hypot

12、hecation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 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endorse

13、ment|indorsement无记名背书general endorsement|blank endorsement记名式背书special endorsement|fullendorsement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 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 con

14、tract汇兑合约预约 forward exchange contract外汇行情exchange quotation交易行情表courseof exchange|exchangetable汇价| 兑换率 exchange rate|rate of exchange官方汇率official 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 bil

15、l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 $51,000|a b

16、alance in our favourof $ 51,000收到汇款 to receive remittance填写收据 to make out a receipt </P< p>人生最大的幸福，莫过于连一分钟都无法休息零碎的时间实在可以成就大事业 珍惜时间可以使生命变的更有价值 时间象奔腾澎湃的急湍，它一去无返，毫不流连 一个人越知道时间的价值，就越感到失时的痛苦 得到时间，就是得到一切用经济学的眼光来看，时间就是一种财富 时间一点一滴凋谢，犹如蜡烛漫漫燃尽 我总是感觉到时间的巨轮在我背后奔驰，日益迫近 夜晚给老人带来平静，给年轻人带来希望 不浪费时间，每时每刻都做些有用的事，戒掉一切不必要的行为 时间乃是万物中最宝贵的东西，但如果浪费了，那就是最大的浪费我的产业多么美，多么广，多么宽，时间是我的财产，我的田地是时间 时间就是性命，无端的空耗别人的时间，知识是取之不尽，用之不竭的。只有最大限度地挖掘它，才能体会到学习的乐趣。 新想法常常瞬息即逝，必须集中精力，牢记在心，及时捕获。每天早晨睁开眼睛，深吸一口气，给自