往來帳目 account current

現在往來帳||存款額 current account

銷貨帳 account sales

共同計算帳項 joint account

未決帳項 outstanding account

貸方帳項 credit account||creditor account

借方帳項 debit account||debtor account

應付帳||應付未付帳 account payable

應收帳||應收未收帳 account receivable

新交易||新帳 new account

未決帳||老帳 old account

現金帳 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

雜項帳戶 sundry account

詳細帳單||明細表 detail account

呆帳 bad account

會計項目 title of account

會計薄||帳薄 account-book

營業報告書||損益計算表 account of budiness||business report

借貸細帳||交驗帳 account rendered

明細帳 account stated

与﹛ 銀行開立一戶頭 to open an account with

与﹛ 銀行建立交易 to keep account with

繼續記帳 to keep account

与﹛ 有交易 to have an account with

作成會計帳||有往來帳項 to make out an account with

清算||清理債務 to make up an account

清洁帳目||与﹛ 停止交易 to close one's account with

結帳 to close an account

清理未付款 to ask an account||to demand an account

結清差額 to balance the account with

清算 to settle an account||to liquidate an account||to square an account

審查帳目||監查帳目 to audit an account

檢查帳目 to examine an account

轉入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||獨立帳目 on one's own account

由某人收益并負風險 on one's account and risk||for one's account and risk

由某人負擔 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

支票用語

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%費用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges

支票換現金||兌現 to cash a cheque

清理票款 to clear a cheque

保証兌現 to certify a cheque

填寫支票數額 to fill up a cheque

支票上划線 to cross a cheque

開發支票 to make out a cheque

簽發支票，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

文字与數字不一致 words and figures differ

支票交換時間已過 account closed

更改處應加蓋印章 alterations require initials

交換時間已過 effects not cleared

停止付款 payment stopped

支票毀損 cheque mutilated

匯款用語

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

匯票匯單用語

國外匯票 foreign Bill

國內匯票 inland Bill

跟單匯票 documentary bill

空頭匯票 accommodation bill

原始匯票 original bill

改寫||換新票据 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

同組票据 set of bills

單張匯票 sola of exchange||sole of exchange

遠期匯票 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)

押匯負責書||押匯保証書 letter of hypothecation

副保||抵押品||付屬擔保物 collateral security

擔保書 trust receipt||letter of indemnity

承兌||認付 acceptance

單張承兌 general acceptance

有條件承兌 qualified acceptance

附條件認付 conditional acceptance

部分認付 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

匯兌合約預約 forward exchange contract

外匯行情 exchange quotation

交易行情表 course of exchange||exchange table

匯价||兌換率 exchange rate||rate of exchange

官方匯率 official rate

挂牌匯率||名義匯率 nominal rate

現匯匯率 spot rate

電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate

兌現率||兌現匯率 demand rate

長期匯率 long rate

私人匯票折扣率 rate on a private bill

遠期匯票兌換率 forward rate

套价||套匯匯率||裁定外匯行情 cross rate

付款匯率 pence rate

當日匯率||成交价 currency rate

套匯||套价||公斷交易率 arbitrage

匯票交割||匯票議付 negotiation of draft

交易人||議付人 negotiator

票据交割||讓与支票票据議付 to negotiatie a bill

折扣交割||票据折扣 to discount a bill

票据背書 to endorse a bill

應付我差額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

填寫收据 to make out a receipt

付款用語

付款方法 mode of payment

現金付款 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

支付票据 payment bill

名譽支付||干与付款 payment for honour||payment by intervention

結帳||清算||支付 settlement

分期付款 instalment

滯付||拖欠||尾數款未付 arrears

特許拖延付款日 days of grace

保証付款 del credere

付款 to pay||to make payment||to make effect payment

結帳 to settle||to make settlement||to make effect settlement||to square||to balance

支出||付款 to defray||to disburse

結清 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

付款相當迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly

付款相當慢 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

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用法律手段收回該項貨款

I 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