會計(jì)賬目用語

會計(jì)報(bào)表
statement of account

往來帳目
account current

現(xiàn)在往來帳||存款額
current accout

銷貨帳
account sales

共同計(jì)算帳項(xiàng)
joint account

未決帳項(xiàng)
outstanding account

貸方帳項(xiàng)
credit account||creditor account

借方帳項(xiàng)
debit account||debtor account

應(yīng)付帳||應(yīng)付未付帳
account payable

應(yīng)收帳||應(yīng)收未收帳
account receivable

新交易||新帳
new account

未決帳||老帳
old account

現(xiàn)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(xiàng)帳戶
sundry account

詳細(xì)帳單||明細(xì)表
detail account

呆帳
bad account

會計(jì)項(xiàng)目
title of account

會計(jì)薄||帳薄
account-book

營業(yè)報(bào)告書||損益計(jì)算表
account of budiness||business report

借貸細(xì)帳||交驗(yàn)帳
account rendered

明細(xì)帳
account stated

與... 銀行開立一戶頭
to open an account with

與... 銀行建立交易
to keep account with

繼續(xù)記帳
to keep account

與... 有交易
to have an account with

作成會計(jì)帳||有往來帳項(xiàng)
to make out an account with

清算||清理債務(wù)
to make up an account

清潔帳目||與... 停止交易
to close one's account with

結(jié)帳
to close an account

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

結(jié)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(jiān)查帳目
to audit an account

檢查帳目
to examine an account

轉(zhuǎn)入A的帳戶
to charge the amount to A's account

以計(jì)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(jì)算||獨(dú)立帳目
on one's own account

由某人收益并負(fù)風(fēng)險(xiǎn)
on one's account and risk||for one's account and risk

由某人負(fù)擔(dān)
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(xiàng)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(rèn)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(xiàn)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(fèi)用的10000元支票，（即11000元）
a cheque for $10,000, plus 10% charges

支票換現(xiàn)金||兌現(xiàn)
to cash a cheque

清理票款
to clear a cheque

保證兌現(xiàn)
to certify a cheque

填寫支票數(shù)額
to fill up a cheque

支票上劃線
to cross a cheque

開發(fā)支票
to make out a cheque

簽發(fā)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

文字與數(shù)字不一致
words and figures differ

支票交換時(shí)間已過
account closed

更改處應(yīng)加蓋印章
alterations require initials

交換時(shí)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(nèi)匯票
inland Bill

跟單匯票
documentary bill

空頭匯票
accommodation bill

原始匯票
original bill

改寫||換新票據(jù)
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

同組票據(jù)
set of bills

單張匯票
sola of exchange||sole of exchange

遠(yuǎn)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(fù)責(zé)書||押匯保證書
letter of hypothecation

副保||抵押品||付屬擔(dān)保物
collateral security

擔(dān)保書
trust receipt||letter of indemnity

承兌||認(rèn)付
acceptance

單張承兌
general acceptance

有條件承兌
qualified acceptance

附條件認(rèn)付
conditional acceptance

部分認(rèn)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(quán)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(yù)約
forward exchange contract

外匯行情
exchange quotation

交易行情表
course of exchange||exchange table

匯價(jià)||兌換率
exchange rate||rate of exchange

官方匯率
official rate

掛牌匯率||名義匯率
nominal rate

現(xiàn)匯匯率
spot rate

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

兌現(xiàn)率||兌現(xiàn)匯率
demand rate

長期匯率
long rate

私人匯票折扣率
rate on a private bill

遠(yuǎn)期匯票兌換率
forward rate

套價(jià)||套匯匯率||裁定外匯行情
cross rate

付款匯率
pence rate

當(dāng)日匯率||成交價(jià)
currency rate

套匯||套價(jià)||公斷交易率
arbitrage

匯票交割||匯票議付
negotiation of draft

交易人||議付人
negotiator

票據(jù)交割||讓與支票票據(jù)議付
to negotiatie a bill

折扣交割||票據(jù)折扣
to discount a bill

票據(jù)背書
to endorse a bill

應(yīng)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

填寫收據(jù)
to make out a receipt

付款用語

付款方法
mode of payment

現(xiàn)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(jì)帳目內(nèi)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(yù)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

支付票據(jù)
payment bill

名譽(yù)支付||干與付款
payment for honour||payment by intervention

結(jié)帳||清算||支付
settlement

分期付款
instalment

滯付||拖欠||尾數(shù)款未付
arrears

特許拖延付款日
days of grace

保證付款
del credere

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

結(jié)帳
to settle||to make settlement||to make effect settlement||to square||to balance

支出||付款
to defray||to disburse

結(jié)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(dāng)迅速
to pay moderately well||to pay fairly well||to keep the engagements regularly

付款相當(dāng)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(xiàng)
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(yùn)用法律手段收回該項(xiàng)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

換取現(xiàn)金
to convert into money||to turn into cash||to realize

折扣用語
從價(jià)格打10%的折扣
to make a discount of 10% off the price||to make 10% discount off the price

打折扣購買
to buy at a discount

打折扣出售
to sell at a discount

打折扣-讓價(jià)
to reduce||to make a reduction

減價(jià)
to deduct||to make a deduction

回扣
to rebate

現(xiàn)金折扣
cash discount

貨到付款||現(xiàn)金提貨
cash on deliver (C.O.D.)

貨到付現(xiàn)款
cash on arrival

即時(shí)付款
prompt cash

凈價(jià)||最低價(jià)格付現(xiàn)
net cash

現(xiàn)金付款
ready cash

即期付款
spot cash||cash down||cash on the nail

憑單據(jù)付現(xiàn)款
cash against documents

憑提單付現(xiàn)款
cash against bills of lading

承兌交單
documents against acceptance (D/A)

付款交單
documents against payment (D/P)

折扣例文

除非另有說明, 30日后全額付現(xiàn), 如有錯誤, 請立即通知。
Net cash 30 days unless specified otherwise. Advise promptly if incorrect.

付款條件: 30日后全額付現(xiàn), 10日后付現(xiàn)打2%折扣, 過期后付款時(shí), 加上利率為6%的利息。
Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.

付款條件: 月底后10日后付現(xiàn)2%折扣, 現(xiàn)在付現(xiàn)3%折扣, 否則, 全額付現(xiàn)。
Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.

信用證用語

追加信用證
additional credit||additional L/C

信用證金額
amount of credit

賒帳金額
credit balance

可撤消信用證
revocable L/C

不可撤消信用證
irrevocable L/C

保兌信用證
confirmed L/C

不保兌信用證
unconfirmed L/C

可轉(zhuǎn)讓信用證
assignable L/C||transferable L/C

銀行信用證
banker's L/C

有追索權(quán)信用證
with recourse L/C

無追索權(quán)信用證
without recourse L/C

單一信用證
simple credit

無條件信用證
open credit||free credit

普通信用證
general letter of credit

旅行信用證
circular letter of credit

特別信用證
special letter of credit

信用證底帳
letter of credit ledger

信用證發(fā)行帳
letter of credit issued account

信用證金額
amount of credit

信用證余額||信用證結(jié)欠
credit balance

開立信用證
to open a credit

通過銀行開立信用證
to establish a credit through a bank

電開信用證
to cable a credit

取消信用證
to cancel a credit

開出信用證
to issue a credit

在某銀行開立信用證
to arrange a credit with a bank

修改信用證
to amend a credit

延展信用證有效期
to extend a credit

增加信用證面額
to increase a credit

寄出信用證
to send a credit

請發(fā)給信用證
to take out a credit

信用證例文

我們已開出以貴方為受益人的保兌信用證。
We nave opened a confirmed credit in your favour.

以貴方為受益人, 我們開出不可撤消的的保兌信用證。
We have opened a confirmed and irrevocable credit in your favour.

我們被請求已開出以貴方為受益人的信用證, 特此通知。
We are pleased to inform you that we have been requested to open a credit in your favour.

我們已開出商業(yè)信用證, 特此通知。
We intimate to you that we have issued a commercial letter of credit.

銀行用語

請入收款人的戶號
account payee

請支付票款
advice to pay cheques

惠請通知該支票的經(jīng)過
advise fate

金額有錯誤
accounts differ

文字與數(shù)字所記載金額不同
words and figures differ

簽名有誤|印鑒不符
signatures differ

請明天再次提出為荷
present again tomorrow

保證付款
good for payment

請照會發(fā)票人
refer to drawee (R.D.)

無交易
no account

款額不足||存款不足
not sufficient (N.S.)||no sufficient funds (N.S.F.)

已無存款
no funds

如支票不獲兌現(xiàn)時(shí), 不必出具拒絕證書。
notto be protested in case of dishonour||protest waived||no protest

需要出具拒絕證書
to be protested

沒有通知
no advice

未受指示
no orders

禁止轉(zhuǎn)讓||不可轉(zhuǎn)讓
non-transferable||not transferable

已付款
received payment||payment received

上開價(jià)金已收到
value received||for value received

上開價(jià)金系經(jīng)核算
value in account

上開金額與發(fā)票相同
value as per invoice

上開金額與通知書相符
value as per advice

無追索權(quán)
without recourse

有追索權(quán)||償還請求權(quán)
right of recourse

請求償還清單||清償帳戶
recourse account

償還準(zhǔn)備金
recourse fund

拒絕償還||拒絕追索
recourse repudiation

銀行業(yè)務(wù)例文

定期存款的條件為年利6%, 存期6個(gè)月以上, 只要金額1,000元, 我們均樂意接受。
We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a.

謹(jǐn)同函寄上新開定期存款第500號存折一份, 面額100,000元, 請查收為荷。該面額等于您寄來換新的舊存=折本金加上利息之和。
Enclosed please find a new deposit certificate No. 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewal.

如存款為100元以上, 我們將樂意接受。
We shall be glad to receive deposits of 100 yen and upward.

結(jié)算

到目前為止, 我公司應(yīng)收帳尚有二萬美元。茲奉上結(jié)算報(bào)告書一份, 敬請查收為荷。
Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust will be found in order.

上開帳目, 現(xiàn)正核對, 如無錯誤, 將遵照貴公司的指示, 將轉(zhuǎn)入新開的帳戶內(nèi)。
This account is under examination, and if found correct, it shall be carried to a new account, in conformity with your instructions.

您昨日函敬悉。茲遵照貴方請求, 同函附上結(jié)算報(bào)告書, 敬請惠予查收為荷。
Your favour of yesterday was duly received, and we hand you herewith a statement of your account as requested, which we hope you will find correct.

茲奉上棒鐵總價(jià)為512,000元清單一份, 懇請列入我公司貸方帳項(xiàng)為荷。
We hand you our account on the bar iron, amounting to $512,000, which kindly pass to our credit.

請求付款

懇請速予匯款為荷。
an early remittance will be appreciated.

遲付的60美元, 請速予寄下為荷。
Please let us have your check for the $60 now past overdue.

有鑒于此, 相信貴方將隨復(fù)函寄來支票, 特此致謝。
With these facts before you , we feel sure that you will send us your check by return mail. Thank you.

我們懇求, 對此部分能速予結(jié)帳為荷。
We urge that you make this settlement without delay.

何不立即對此案作一結(jié)算? 請?jiān)诮袢諏⒅�票隨函發(fā)出即可。
Why not settle this matter now? Just attach your check to this letter, and send it by today's mail.

催告付款

為加清本帳目, 我方多次催促, 但未有任何效果。所以為收回本帳款項(xiàng), 準(zhǔn)備向法院起訴, 特此通知。
Having made repeated applications for apyment of this amount without avail, we now give you notice that we shall take out a summons for recovery of the same

下星期一以前未能清結(jié)本件款項(xiàng), 不得已, 將委任我公司顧問律師處理。
We wish to state that if the account be not paid by Monday next, we shall be forced to place the matter in the hands o four solicitors.

貴方雖多次答應(yīng)付款結(jié)帳, 但迄今尚未結(jié)清。如在本月底以前, 尚未拔款結(jié)清,只好委托我公司顧問律師處理。
In spite of your repeated promises to let us have a cheque, we are still without a settlement of your outstanding account, and therefore, unless same is settled by the end of this month, we shall be compelled to hand over the matter to our solicitor.

對于此事, 貴方似乎在趁機(jī)利用我公司的寬容態(tài)度。本函系最后通告所, 復(fù)函時(shí)請匯足夠金額, 以結(jié)此帳, 否則只好采取其它途徑, 特此函告。
As you seem to take advantage of you leniency in this matter, we now give you the final notice that, unless we shall receive a substantial amount on account by return of post, we shall adopt other measures for its recovery.

匯票匯款例文

茲同函奉上支票面額50000元，請記入近藤幸造先生的帳款內(nèi)，同時(shí)請寄收
據(jù)二份為荷。
Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge receipt to us in duplicate.

依照佐藤先生指示并受其委托，茲奉上即期匯票一紙面額200000元。請貸入
該人的帳戶為荷。
By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account.

茲奉上面額250000元的支票一張，敬請交付收據(jù)為荷。
I send you herewith a cheque, value $250,000, receipt of which please acknowledge.

為結(jié)清5月1日貴方發(fā)票，我們奉上三尾銀行匯票面額125000元，惠請記入本
公司貸方帳戶，并惠請開出收據(jù)為荷。
In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt.

付款已收到

為結(jié)清委托銷售，我們已收到面額100000元支票一張，現(xiàn)已轉(zhuǎn)入貴貸方帳戶，非常感謝。
We acknowledge receipt of your cheque, $100,000, in settlement of the charges on the consignment, and pass this sum to your credit, with best thanks.

我們于昨日收到貴函及面額55000元支票一張，謝謝。
We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you.

我們已收到貴方5月5日函及同函附寄的面額51250元的匯票一張，用以結(jié)清貴方帳款。
We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.

為結(jié)清到5月15日為止的貴方帳款，貴方所寄面額31250元支票我們已經(jīng)收到。
We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May.

開立匯票

我們于本日向貴公司開出第123號面額500000元。匯票一張見票即付。
We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payable at sight.

遵照貴方指示，我們已于本日向田中公司開出見票后60日付款的面額200000元匯票一張，費(fèi)用包括在內(nèi)。
We have to acquaint you that, in accordance with your instructions, we have this day drawn upon Messrs, tanaka & Co., at 60d/s for $200,000, inclusive of charges.

我們已于本月開出由貴方所指定的人于三個(gè)月后付款的面額為100000元匯票一張，懇請惠予承兌為荷，特此通知。
We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend to your kind protection.

我們于本月向貴方開出三個(gè)月后付款的面額為500000元的匯票一張。對此，我們依慣例，記入貴貸方帳內(nèi)，特此通知。
we have the pleasure to inform you that we have drawn this day on you for $500,000, at 3m/s. for which we have credited you as usual.
請求開出匯票

因葡萄酒尚未售出, 近期也難有攻觀, 我方目前不能遵照齊滕先生的指示將余額向貴方開出匯票或匯給貴方。
As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr. Saito's orders as to drawing on you or remitting you the balance at present.

如有機(jī)會, 請向本人開出煤炭價(jià)款加上保險(xiǎn)費(fèi)的匯票。對于這批出口貨物, 為彌補(bǔ)發(fā)生損害的損失, 請辦理保險(xiǎn)并在貨值上再加保5%金額
Should you have an opportunity, you may draw on me for the cost of coal, together with that of insurance, which you will be so good as to effect on the outward cargo to its full value, with an addition of five per cent, to cover expenses in case of loss.

為收回款項(xiàng), 請依照最有利的匯率, 向我方開出見票后60日付款的匯票, 并請同時(shí)提供發(fā)票、提單及保險(xiǎn)單為荷。
For your reimbursement, you will draw on me at sixty days' sight, and at the most favourable exchange, furnishing me at the same time, with an invoice, bill of lading and insurance policy.

對貴方的發(fā)票金額, 請向漢堡 A公司開出見票后三個(gè)月付款的匯票, 附寄該公司提單一份, 并請?jiān)摴�司辦理保險(xiǎn)。
For the amount of your invoice, you will be so good as to draw on Messrs. A & Co. of Hamburg, at three months' date, and forward them a bill of lading, requesting them to effect insurance.

請求承兌匯票

茲向貴公司開陳這批貨見票后60日付款、面額500,000元匯票一張, 請予承兌為荷。
We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days' sight, which please protect on presentation.

我同函寄上由Axbridge的布萊克先生付款、見票后30日付款的面額為50美元匯票一張,請向付款人提出后請其承兌, 并予保管, 到期請將金額給我匯來。不勝感激。
I take liberty to trouble you with the enclosed draft for $50, at thirty days' sight, on Mr. Black of Axbridge, which I shall be obliged by your getting accepted, and retaining in your possession until due, at which time you can remit me the amount.

我公司倫敦分公司開出面額300,000元的匯票一張, 茲同函奉上, 請承兌后寄還為荷。
Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and return.

同函奉上神戶Brown兄弟公司向貴公司開出的匯票一張, 懇請惠予承兌后并及時(shí)寄還為荷。
Herewith we hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselves, which please accept and return to us in due course.

寄匯票

同函奉上由貴城三木銀行付款、面額為500,000元的即期匯票一張, 收到后敬請告知為荷。
We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of which please acknewledge.

茲同函奉上以Robert父子公司為付款人、面額26.15美元的即期匯票一張, 用以清償所欠貴方債務(wù)。
Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you.

謹(jǐn)同函奉上以George Bury公司為付款人、面額500美元見票后60日付款的第一聯(lián)匯票一張, 請辦理手續(xù)取款后, 記我的貸方帳戶為荷。
Enclosed you will receive first of exchange for $500 at sixty days' sight, on George Bury &Co., with which you will please to do the needful, and credit my account accordingly.

同函寄上五張匯票, 金額總計(jì)為5,620,000元, 詳見注腳。
Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000.

承兌匯票

貴方9月1日函及所附以George Bury公司為付款人、面額500美元見票后60日付款的匯票一張均已收悉, 現(xiàn)已獲得及時(shí)承兌, 到期后將記入貴方貸方帳戶。
I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days' sight, on George Bury & Co., which, having been duly honoured, will appear to your credit at maturity.

你方由本人指定以Martin公司為付款人的三張匯票, 已由史密斯公司承兌。
Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.

貴方10月7日開出的, 票面日期30天后付款、由貴方指定付款人的匯票, 將及時(shí)獲得承兌。
Your draft under date of th 7th Oct., at 30 days' date to your own order, will be duly honoured.

無法承兌匯票

我們很遺憾地聲明, 以須藤先生為付款人的票面560,000美元的匯票已遭拒付, 我們不得不要求貴方匯寄567,500美元。包括由此而產(chǎn)生的費(fèi)用在內(nèi)。
We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by non-payment, and we shall be obliged by your remitting us $567,500, amount of same and charges incurred.

由矢野先生承兌的貴方匯票第2345號、面額2,500,000美元, 已遭拒付, 特此聲明。
We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr. Yano, has been dishonoured by non-payment.

3月1日已通知貴方的未獲承兌的匯票, 金額1,000,000美元, 雖已到期但未獲清償。我不得不將該票寄還并附寄拒付證書一份以及我的傭金和費(fèi)用的帳目一份。這筆金額共計(jì)1,013,500美元, 我已向貴方開出憑大木先生或指定付款人的即期匯票一張,請查收。
the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since become due and not being discharged, I have now to return it to you with a protest for non-payment, together with an account of my commission and charges, amounting to $1,013,500, for which I have drawn on you at sight, to the order of Mr. Ohki.

請求延期付款

我公司小澤先生因急事出差大阪, 5月1日以前不能返回, 故該件請寬延至5月1日, 我們將于5月2日匯款。
Our Mr. Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so if you will kindly let the matter stand over till then, we will send you a cheque by the first post on the 2nd of the same month.

數(shù)日之內(nèi)我們將有三筆大額近款, 所以我們最遲于下星期一以前定給貴方匯款。
As we expect to receive three large sums within the next few days, days, we will send you some money by Monday at the latest.

對6月1日應(yīng)付款項(xiàng), 如果能延些時(shí)間, 我將非常感謝。
I shall be very much obliged if you will give me a little more time to settle your account due 1st June

無力付款

非常遺憾, 本公司目前實(shí)在無力結(jié)清該帳。
We tegret that we are not able at the moment to make you a settlement.

貴公司要求該帳在7月16日以前結(jié)清, 但我公司恐怕無能為力, 我們將樂意接受貴方二個(gè)月期的匯票以結(jié)清這筆款項(xiàng)。
We are afraid it will be impossible for us to settle your account by the 16th July next--the date you mention--but we shall be willing to accept a bill for the settlement at 2 m/date.

由于目前生意普遍地不景氣, 由我公司承兌、10月18日到期、面額1,500美元的匯票將無法兌現(xiàn)。
Owing to the serious depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct.

往來賬目

茲同函奉上貴方的往來帳, 余額為15.7美元, 于本日列入新帳借方內(nèi), 敬請核查見復(fù)為荷。
Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $15.7, which Itrust you find correct.

謹(jǐn)同函奉上貴方的往來帳, 我方順差500美元, 如核查無誤, 請列入新帳為荷。
Enclosed I now wait on you with your account current, leaving a balance of $500 in my favour, which if found correct, you will be so good as to pass to a new account.

茲同函寄上貴方的往來帳, 其上顯示我方順差500美元。
I hand you, enclosed, your account current, showing a balance in my fivour of $500.

分期付款

我們送貨后, 顧客直接向我們辦分期付款。我們收款時(shí), 要將收據(jù)交付顧客。
The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts.

您租用我公司的縫紉機(jī)一臺, 同時(shí)送上一張契約書, 記明您應(yīng)為此每月付款15美元。
You have on hire from us a sewing machine, for which we hold your written agreement to make regular payments at the rate o f$15 per month.

我們約定分期付款而將該機(jī)械組給貴公司使用。我們希望貴公司對此協(xié)議能嚴(yán)格履行。
As the machine was hired to you on the understanding that regular payments would be made, we must ask that in future the terms of the afreement should be strictly adhered to.

付款日通知

敬請留意, 我公司對市區(qū)的付款日, 訂于每周星期三上午11時(shí)起至下午3時(shí)。但是,我們希望各位債權(quán)人至少提前三天派代表與我行接洽清償金額。
Please note that our pay day for Town Accounts is Wednesday of any Week, between the hours of 11 a.m. and 3 p.m., but we expect creditors to send representatives to agree to amounts for settlement at least three days prior to calling for their cheques.

提交清算書后15日內(nèi)付款可打10%的折扣, 超過15日, 依全額付清。
The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictly net.