会计报表statement of account
　　往来帐目account current
　　现在往来帐||存款额current accout
　　销货帐account sales
　　共同计算帐项joint account
　　未决帐项outstanding account
　　贷方帐项credit account||creditor account
　　借方帐项debit account||debtor account
　　应付帐||应付未付帐account payable
　　应收帐||应收未收帐account receivable
　　新交易||新帐new account
　　未决帐||老帐old account
　　现金帐cash account
　　流水帐running account
　　暂记帐||未定帐suspense account
　　过期帐||延滞帐overdue account||pastdue account
　　杂项帐户sundry account
　　详细帐单||明细表detail account
　　呆帐bad account
　　会计项目title of account
　　会计薄||帐薄account-book
　　营业报告书||损益计算表account of budiness||business report
　　借贷细帐||交验帐account rendered
　　明细帐account stated
　　与…银行开立一户头to open an account with
　　与…银行建立交易to keep account with
　　继续记帐to keep account
　　与…有交易to have an account with
　　作成会计帐||有往来帐项to make out an account with
　　清算||清理债务to make up an account
　　清洁帐目||与…停止交易to close one's account with
　　结帐to close an account
　　清理未付款to ask an account||to demand an account
　　结清差额to balance the account with
　　清算to settle an account||to liquidate an account||to square an account
　　审查帐目||监查帐目to audit an account
　　检查帐目to examine an account
　　转入A的帐户to charge the amount to A's account
　　以计帐方式付款to pay on account
　　代理某人||为某人on one's account||on account of one
　　为自己计算||独立帐目on one's own account
　　由某人收益并负风险on one's account and risk||for one's account and risk
　　由某人负担for one's account||for account of one
　　按某人指示||列入某人帐户by order and for account of one
　　列入5月份帐目for May account
　　编入某中帐项下to pass to the account of||to place to the account of
　　寄出清算书to send in an account||to send in render an account
　　支票薄cheque book
　　支票陈票人cheque drawer
　　持票人cheque holder
　　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
　　汇款||寄钱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
　　国外汇票foreign Bill
　　国内汇票inland Bill
　　跟单汇票documentary bill
　　空头汇票accommodation bill
　　原始汇票original bill
　　改写||换新票据renewed bill
　　即期汇票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
　　见票后…日付款…days' after sight||…days' sight
　　见票后…月付款…months' after sight||…months' sight
　　同组票据set of bills
　　单张汇票sola of exchange||sole of exchange
　　远期汇票usance bill||bill at usance
　　长期汇票long bill
　　短期汇票short bill
　　逾期汇票overdue bill
　　宽限日期days of grace
　　电汇telegraphic transfer （T.T）
　　邮汇postal order||postal note （Am.）||post office order||money order
　　本票promissory note （P/N）
　　押汇负责书||押汇保证书letter of hypothecation
　　副保||抵押品||付属担保物collateral security
　　担保书trust receipt||letter of indemnity
　　承兑||认付acceptance
　　单张承兑general acceptance
　　有条件承兑qualified acceptance
　　附条件认付conditional acceptance
　　部分认付partial acceptance
　　拒付||退票dishonour
　　拒绝承兑而退票dishonour by non-acceptance
　　由于存款不足而退票dihonour by non-payment
　　提交presentation
　　背书endorsement||indorsement
　　无记名背书general endorsement||blank endorsement
　　记名式背书special endorsement||full endorsement
　　附条件背书conditional endorsement
　　限制性背书restrictive endorsement
　　无追索权背书endorsement without recourse
　　期满||到期maturity
　　托收collection
　　新汇票||再兑换汇票re-exchange||re-draft
　　外汇交易exchange dealing||exchange deals
　　汇兑合约exchange contract
　　汇兑合约预约forward exchange contract
　　外汇行情exchange quotation
　　交易行情表course of exchange||exchange table
　　汇价||兑换率exchange rate||rate of exchange
　　官方汇率official rate
　　挂牌汇率||名义汇率nominal rate
　　现汇汇率spot rate
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate
　　兑现率||兑现汇率demand rate
　　长期汇率long rate
　　私人汇票折扣率rate on a private bill
　　远期汇票兑换率forward rate
　　套价||套汇汇率||裁定外汇行情cross rate
　　付款汇率pence rate
　　当日汇率||成交价currency rate
　　套汇||套价||公断交易率arbitrage
　　汇票交割||汇票议付negotiation of draft
　　交易人||议付人negotiator
　　票据交割||让与支票票据议付to negotiatie a bill
　　折扣交割||票据折扣to discount a bill
　　票据背书to endorse a bill
　　应付我差额51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000
　　收到汇款to receive remittance
　　填写收据to make out a receipt
　　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.
　　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）
　　追加信用证additional credit||additional L/C
　　信用证金额amount of credit
　　赊帐金额credit balance
　　可撤消信用证revocable L/C
　　不可撤消信用证irrevocable L/C
　　保兑信用证confirmed L/C
　　不保兑信用证unconfirmed L/C
　　可转让信用证assignable L/C||transferable L/C
　　银行信用证banker's L/C
　　有追索权信用证with recourse L/C
　　无追索权信用证without recourse L/C
　　单一信用证simple credit
　　无条件信用证open credit||free credit
　　普通信用证general letter of credit
　　旅行信用证circular letter of credit
　　特别信用证special letter of credit
　　信用证底帐letter of credit ledger
　　信用证发行帐letter of credit issued account
　　信用证金额amount of credit
　　信用证余额||信用证结欠credit balance
　　开立信用证to open a credit
　　通过银行开立信用证to establish a credit through a bank
　　电开信用证to cable a credit
　　取消信用证to cancel a credit
　　开出信用证to issue a credit
　　在某银行开立信用证to arrange a credit with a bank
　　修改信用证to amend a credit
　　延展信用证有效期to extend a credit
　　增加信用证面额to increase a credit
　　寄出信用证to send a credit
　　请发给信用证to take out a credit