6/6會計與銀行業(yè)務(wù)用語(匯總)會計與銀行業(yè)務(wù)用語(匯總)

會計賬目用語

會計報表statementofaccount

往來帳目accountcurrent

現(xiàn)在往來帳||存款額currentaccout

銷貨帳accountsales

共同計算帳項jointaccount

未決帳項outstandingaccount

貸方帳項creditaccount||creditoraccount

借方帳項debitaccount||debtoraccount

應(yīng)付帳||應(yīng)付未付帳accountpayable

應(yīng)收帳||應(yīng)收未收帳accountreceivable

新交易||新帳newaccount

未決帳||老帳oldaccount

現(xiàn)金帳cashaccount

流水帳runningaccount

暫記帳||未定帳suspenseaccount

過期帳||延滯帳overdueaccount||pastdueaccount

雜項帳戶sundryaccount

詳細帳單||明細表detailaccount

呆帳badaccount

會計項目titleofaccount

會計薄||帳薄account-book

營業(yè)報告書||損益計算表accountofbudiness||businessreport

借貸細帳||交驗帳accountrendered

明細帳accountstated

與...銀行開立一戶頭toopenanaccountwith

與...銀行建立交易tokeepaccountwith

繼續(xù)記帳tokeepaccount

與...有交易tohaveanaccountwith

作成會計帳||有往來帳項tomakeoutanaccountwith

清算||清理債務(wù)tomakeupanaccount

清潔帳目||與...停止交易tocloseone'saccountwith

結(jié)帳tocloseanaccount

清理未付款toaskanaccount||todemandanaccount

結(jié)清差額tobalancetheaccountwith

清算tosettleanaccount||toliquidateanaccount||tosquareanaccount

審查帳目||監(jiān)查帳目toauditanaccount

檢查帳目toexamineanaccount

轉(zhuǎn)入A的帳戶tochargetheamounttoA'saccount

以計帳方式付款topayonaccount

代理某人||為某人onone'saccount||onaccountofone

為自己計算||獨立帳目onone'sownaccount

由某人收益并負風(fēng)險onone'saccountandrisk||forone'saccountandrisk

由某人負擔(dān)forone'saccount||foraccountofone

按某人指示||列入某人帳戶byorderandforaccountofone

列入5月份帳目forMayaccount

編入某中帳項下topasstotheaccountof||toplacetotheaccountof

寄出清算書tosendinanaccount||tosendinrenderanaccount

支票用語

支票薄chequebook

支票陳票人chequedrawer

持票人chequeholder

不記名支票chequetobearer||bearercheque

記名支票||認人支票chequetoorder

到期支票antedatedcheque

未到期支票postdatedcheque

保付支票certifiedcheque

未獲兌現(xiàn)支票，退票returnedcheque

橫線支票crossedcheque

普通橫線generalcrossing

特別橫線specialcrossing

空白支票blankcheque

失效支票，過期支票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%費用的10000元支票，（即11000元）achequefor$10,000,plus10%charges

支票換現(xiàn)金||兌現(xiàn)tocashacheque

清理票款toclearacheque

保證兌現(xiàn)tocertifyacheque

填寫支票數(shù)額tofillupacheque

支票上劃線tocrossacheque

開發(fā)支票tomakeoutacheque

簽發(fā)支票，開立支票todrawacheque||toissueacheque

透支支票tooverdrawacheque

背書支票toendorseacheque

請付票款||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

見票即付持票人payabletobearer

支付指定人payabletoorder

已過期||無效outofdate||stale

請給出票人R/D||refertodrawer

存款不足N/S||N.S.F.||notsufficientfunds||I/F||insufficientfunds

文字與數(shù)字不一致wordsandfiguresdiffer

支票交換時間已過accountclosed

更改處應(yīng)加蓋印章alterationsrequireinitials

交換時間已過effectsnotcleared

停止付款paymentstopped

支票毀損chequemutilated

匯款用語

匯款||寄錢toremit||tosendmoney

寄票供取款||支票支付tosendachequeforpayment

寄款人aremitter

收款人aremittee

匯票匯單用語

國外匯票foreignBill

國內(nèi)匯票inlandBill

跟單匯票documentarybill

空頭匯票accommodationbill

原始匯票originalbill

改寫||換新票據(jù)renewedbill

即期匯票sightbill||billondemand

...daysafterdate||...days'afterdate...日后付款

...monthsafterdate||...months'afterdate...月后付款

見票后...日付款...days'aftersight||...days'sight

見票后...月付款...months'aftersight||...months'sight

同組票據(jù)setofbills

單張匯票solaofexchange||soleofexchange

遠期匯票usancebill||billatusance

長期匯票longbill

短期匯票shortbill

逾期匯票overduebill

寬限日期daysofgrace

電匯telegraphictransfer(T.T)

郵匯postalorder||postalnote(Am.)||postofficeorder||moneyorder

本票promissorynote(P/N)

押匯負責(zé)書||押匯（保證書）letterofhypothecation

副保||抵押品||付屬擔(dān)保物collateralsecurity

擔(dān)保書trustreceipt||letterofindemnity

承兌||認付acceptance

單張承兌generalacceptance

有條件承兌qualifiedacceptance

附條件認付conditionalacceptance

部分認付partialacceptance

拒付||退票dishonour

拒絕承兌而退票dishonourbynon-acceptance

由于存款不足而退票dihonourbynon-payment

提交presentation

背書endorsement||indorsement

無記名背書generalendorsement||blankendorsement

記名式背書specialendorsement||fullendorsement

附條件背書conditionalendorsement

限制性背書restrictiveendorsement

無追索權(quán)背書endorsementwithoutrecourse

期滿||到期m