會計與銀行業務用語

付款條件: 30日后全額付現, 10日后付現打2%折扣, 過期后付款時, 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2%折扣, 現在付現3%折扣, 否則, 全額付現。
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
可轉讓信用證 assignable L/C||transferable L/C
銀行信用證 banker's L/C
有追索權信用證 with recourse L/C
無追索權信用證 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
信用證發行帳 letter of credit issued account
信用證金額 amount of credit
信用證余額||信用證結欠 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過 advise fate
金額有錯誤 accounts differ
文字與數字所記載金額不同 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
如支票不獲兌現時, 不必出具拒絕證書。 notto be protested in case of dishonour||pr
