最全会计专业术语中英文对照 下载本文

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付款用语

付款方法mode of payment

现金付款payment by cash/cash payment/payment by ready cash 以支票支付payment by cheque 以汇票支付payment by bill 以物品支付payment in kind

付清/支付全部货款payment in full/full payment

支付部分货款/分批付款payment in part/part payment/partial payment 记帐付款/会计帐目内付款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 延滞付款payment in arrear

预付货/先付payment in advance/prepayment 延付货款deferred payment

立即付款prompt payment/immediate payment 暂付款suspense payment

延期付款delay in payment/extension of payment 支付票据payment bill

名誉支付/干与付款payment for honour/payment by intervention 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days of grace 保证付款del credere

付款to pay/to make payment/to make effect payment

结帐to settle/to make settlement/to make effect settlement/to square/to balance 支出/付款to defray/to disburse 结清to clear off/to pya off

请求付款to ask for payment/to request payment 恳求付帐to solicit payment

拖延付款to defer payment/to delay payment 付款被拖延to be in arrears with payment 还债to discharge

迅速付款to pay promptly

付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly 付款相当慢to pay slowly/to take extended credit

付款不好to pay badly/to be generally in arrear with payments 付款颇为恶劣to pay very badly/to never pay unless forced 拒绝付款to refuse payment/to refuse to pay/to dishonour a bill

相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you

惠请付款kindly pay the amount/please forward payment/please forward a cheque.

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我将不得不采取必要步骤运用法律手段收回该项货款

I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.

惠请宽限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

在银行存款to have money in a bank/to have a bank account/to have money on deposit 向银行提款to withdraw one‘s deposit from a bank

换取现金to convert into money/to turn into cash/to realize

折扣用语

从价格打10%的折扣

to make a discount of 10% off the price/to make 10% discount off the price 打折扣购买to buy at a discount 打折扣出售to sell at a discount

打折扣-让价to reduce/to make a reduction 减价to deduct/to make a deduction 回扣to rebate

现金折扣cash discount

货到付款/现金提货cash on deliver (C.O.D.) 货到付现款cash on arrival 即时付款prompt cash

净价/最低价格付现net cash 现金付款ready cash

即期付款spot cash/cash down/cash on the nail 凭单据付现款cash against documents 凭提单付现款cash against bills of lading

承兑交单documents against acceptance (D/A) 付款交单documents against payment (D/P) 折扣例文

除非另有说明, 30日后全额付现, 如有错误, 请立即通知。 Net cash 30 days unless specified otherwise. Advise promptly if incorrect.

付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。 Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity. 付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。 Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.

支票用语

支票薄cheque book

支票陈票人cheque drawer 持票人cheque holder

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不记名支票cheque to bearer/bearer cheque 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certified cheque

未获兑现支票,退票returned cheque 横线支票crossed cheque 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) 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 填写支票数额to fill up 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 present 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N/S/N.S.F./not sufficient funds/I/F/insufficient funds 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

中国会计科目的中英文对照 一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents 现金 Cash

银行存款 Cash in bank

其他货币资金 Other cash and cash equivalents

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