会计与银行业务用语汇总

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statementofaccount往来帐目accountcurrent现在往来帐||存款额currentaccout销货帐accountsales共同计算帐项jointaccount未决帐项outstandingaccount贷方帐项creditaccount||creditoraccount借方帐项debitaccount||debtoraccount应付帐||应付未付帐accountpayable应收帐||应收未收帐accountreceivable新交易||新帐newaccount未决帐||老帐oldaccount现金帐cashaccount流水帐runningaccount暂记帐||未定帐suspenseaccount过期帐||延滞帐overdueaccount||pastdueaccount杂项帐户sundryaccount详细帐单||明细表detailaccount呆帐badaccount会计项目titleofaccount会计薄||帐薄account-book营业报告书||损益计算表accountofbudiness||businessreport借贷细帐||交验帐accountrendered明细帐accountstated与...银行开立一户头toopenanaccountwith与...银行建立交易tokeepaccountwith继续记帐tokeepaccount与...有交易tohaveanaccountwith作成会计帐||有往来帐项tomakeoutanaccountwith清算||清理债务tomakeupanaccount清洁帐目||与...停止交易tocloseone'saccountwith结帐tocloseanaccount清理未付款toaskanaccount||todemandanaccount结清差额tobalancetheaccountwith清算tosettleanaccount||toliquidateanaccount||tosquareanaccount审查帐目||监查帐目toauditanaccount检查帐目toexamineanaccount转入A的帐户tochargetheamounttoA'saccount以计帐方式付款topayonaccount代理某人||为某人onone'saccount||onaccountofone为自己计算||独立帐目onone'sownaccount由某人收益并负风险onone'saccountandrisk||forone'saccountandrisk由某人负担forone'saccount||foraccountofone按某人指示||列入某人帐户byorderandforaccountofone列入5月份帐目forMayaccount编入某中帐项下topasstotheaccountof||toplacetotheaccountof寄出清算书tosendinanaccount||tosendinrenderanaccount支票用语支票薄chequebook支票陈票人chequedrawer持票人chequeholder不记名支票chequetobearer||bearercheque记名支票||认人支票chequetoorder到期支票antedatedcheque未到期支票postdatedcheque保付支票certifiedcheque未获兑现支票，退票returnedcheque横线支票crossedcheque普通横线generalcrossing特别横线specialcrossing空白支票blankcheque失效支票，过期支票stalecheque普通支票opencheque打10%折扣的10000元支票，（即9000元）achequefor$10,000,less10%discount加10%费用的10000元支票，（即11000元）achequefor$10,000,plus10%charges支票换现金||兑现tocashacheque清理票款toclearacheque保证兑现tocertifyacheque填写支票数额tofillupacheque支票上划线tocrossacheque开发支票tomakeoutacheque签发支票，开立支票todrawacheque||toissueacheque透支支票tooverdrawacheque背书支票toendorseacheque请付票款||清付票款topayacheque||tohonouracheque支票退票todishonouracheque拒付支票torefuseacheque拒付支票tostoppaymentofacheque提示要求付款topresentforpayment见票即付持票人payabletobearer支付指定人payabletoorder已过期||无效outofdate||stale请给出票人R/D||refertodrawer存款不足N/S||N.S.F.||notsufficientfunds||I/F||insufficientfunds文字与数字不一致wordsandfiguresdiffer支票交换时间已过accountclosed更改处应加盖印章alterationsrequireinitials交换时间已过effectsnotcleared停止付款paymentstopped支票毁损chequemutilated汇款用语汇款||寄钱toremit||tosendmoney寄票供取款||支票支付tosendachequeforpayment寄款人aremitter收款人aremittee汇票汇单用语国外汇票foreignBill国内汇票inlandBill跟单汇票documentarybill空头汇票accommodationbill原始汇票originalbill改写||换新票据renewedbill即期汇票sightbill||billondemand...daysafterdate||...days'afterdate...日后付款...monthsafterdate||...months'afterdate...月后付款见票后...日付款...days'aftersight||...days'sight见票后...月付款...months'aftersight||...months'sight同组票据setofbills单张汇票solaofexchange||soleofexchange远期汇票usancebill||billatusance长期汇票longbill短期汇票shortbill逾期汇票overduebill宽限日期daysofgrace电汇telegraphictransfer(T.T)邮汇postalorder||postalnote(Am.)||postofficeorder||moneyorder本票promissorynote(P/N)押汇负责书||押汇保证书letterofhypothecation副保||抵押品||付属担保物collateralsecurity担保书trustreceipt||letterofindemnity承兑||认付acceptance单张承兑generalacceptance有条件承兑qualifiedacceptance附条件认付conditionalacceptance部分认付partialacceptance拒付||退票dishonour拒绝承兑而退票dishonourbynon-acceptance由于存款不足而退票dihonourbynon-payment提交presentation背书endorsement||indorsement无记名背书generalendorsement||blankendorsement记名式背书specialendorsement||fullendorsement附条件背书conditionalendorsement限制性背书restrictiveendorsement无追索权背书endorsementwithoutrecourse期满||到期maturity托收collection新汇票||再兑换汇票re-exchange||re-draft外汇交易exchangedealing||exchangedeals汇兑合约exchangecontract汇兑合约预约forwardexchangecontract外汇行情exchangequotation交易行情表courseofexchange||exchangetable汇价||兑换率exchangerate||rateofexchange官方汇率officialrate挂牌汇率||名义汇率nominalrate现汇汇率spotrate电汇汇率||电汇率||T.T.rate||telegraphictransferrate兑现率||兑现汇率demandrate长期汇率longrate私人汇票折扣率rateonaprivatebill远期汇票兑换率forwardrate套价||套汇汇率||裁定外汇行情crossrate付款汇率pencerate当日汇率||成交价currencyrate套汇||套价||公断交易率arbitrage汇票交割||汇票议付negotiationofdraft交易人||议付人negotiator票据交割||让与支票票据议付tonegotiatieabill折扣交割||票据折扣todiscountabill票据背书toendorseabill应付我差额51,000美元abalanceduetousof$51,000||abalanceinourfavourof$51,000收到汇款toreceiveremittance填写收据tomakeoutareceipt付款用语付款方法modeofpayment现金付款paymentbycash||cashpayment||paymentbyreadycash以支票支付paymentbycheque以汇票支付paymentbybill以物品支付paymentinkind付清||支付全部货款paymentinfull||fullpayment支付部分货款||分批付款paymentinpart||partpayment||partialpayment记帐付款||会计帐目内付款paymentonaccount定期付款paymentonterm年分期付款annualpayment月分期付款monthlypayment||monthlyinstalment延滞付款paymentinarrear预付货||先付paymentinadvance||prepayment延付货款deferredpayment立即付款promptpayment||immediatepayment暂付款suspensepayment延期付款delayinpayment||extensionofpayment支付票据paymentbill名誉支付||干与付款paymentforhonour||paymentbyintervention结帐||清算||支付settlement分期付款instalment滞付||拖欠||尾数款未付arrears特许拖延付款日daysofgrace保证付款delcredere付款topay||tomakepayment||tomakeeffectpayment结帐tosettle||tomakesettlement||tomakeeffectsettlement||tosquare||tobalance支出||付款todefray||todisburse结清toclearoff||topyaoff请求付款toaskforpayment|