會計與銀行業務
會計賬目用語
會計報表 statement of account
往來帳目 account current
現在往來帳||存款額 current accout
銷貨帳 account sales
共同計算帳項 joint account
未決帳項 outstanding account
貸方帳項 credit account||creditor account
借方帳項 debit account||debtor account
應付帳||應付未付帳 account payable
應收帳||應收未收帳 account receivable
新交易||新帳 new account
未決帳||老帳 old account
現金帳 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
雜項帳戶 sundry account
詳細帳單||明細表 detail account
呆帳 bad account
會計項目 title of account
會計薄||帳薄 account-book
營業報告書||損益計算表 account of budiness||business report
借貸細帳||交驗帳 account rendered
明細帳 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
繼續記帳 to keep account
與... 有交易 to have an account with
作成會計帳||有往來帳項 to make out an account with
清算||清理債務 to make up an account
清潔帳目||與... 停止交易 to close one's account with
結帳 to close an account
清理未付款 to ask an account||to demand an account
結清差額 to balance the account with
清算 to settle an account||to liquidate an account||to square an account
審查帳目||監查帳目 to audit an account
檢查帳目 to examine an account
轉入A的帳戶 to charge the amount to A's account
以計帳方式付款 to pay on account
代理某人||為某人 on one's account||on account of one
為自己計算||獨立帳目 on one's own account
由某人收益並負風險 on one's account and risk||for one's account and risk
由某人負擔 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%費用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges
支票換現金||兌現 to cash a cheque
清理票款 to clear a cheque
保證兌現 to certify a cheque
填寫支票數額 to fill up a cheque
支票上劃線 to cross a cheque
開發支票 to make out a cheque
簽發支票，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已過期||無效 out of date||stale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
文字與數字不一致 words and figures differ
支票交換時間已過 account closed
更改處應加蓋印章 alterations require initials
交換時間已過 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 renewed bill
即期匯票 sight bill||bill on demand
... days after date||... days' after date ... 日後付款
... months after date||... months' after date ... 月後付款
見票後... 日付款... days' after sight||... days' sight
見票後... 月付款... months' after sight||... months' sight
同組票據 set of bills
單張匯票 sola of exchange||sole of exchange
遠期匯票 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)
押匯負責書||押匯保證書 letter of hypothecation
副保||抵押品||付屬擔保物 collateral security
擔保書 trust receipt||letter of indemnity
承兌||認付 acceptance
單張承兌 general acceptance
有條件承兌 qualified acceptance
附條件認付 conditional acceptance
部分認付 partial acceptance
拒付||退票 dishonour
拒絕承兌而退票 dishonour by non-acceptance
由於存款不足而退票 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
無追索權背書 endorsement without recourse
期滿||到期 maturity
託收 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
匯兌合約預約 forward exchange contract
外匯行情 exchange quotation
交易行情表 course of exchange||exchange table
匯價||兌換率 exchange rate||rate of exchange
官方匯率 official rate
掛牌匯率||名義匯率 nominal rate
現匯匯率 spot rate
電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate
兌現率||兌現匯率 demand rate
長期匯率 long rate
私人匯票折扣率 rate on a private bill
遠期匯票兌換率 forward rate
套價||套匯匯率||裁定外匯行情 cross rate
付款匯率 pence rate
當日匯率||成交價 currency rate
套匯||套價||公斷交易率 arbitrage
匯票交割||匯票議付 negotiation of draft
交易人||議付人 negotiator
票據交割||讓與支票票據議付 to negotiatie a bill
折扣交割||票據折扣 to discount a bill
票據背書 to endorse a bill
應付我差額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 to make out a receipt
付款用語
付款方法 mode of payment
現金付款 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||會計帳目內付款 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 payment bill
名譽支付||幹與付款 payment for honour||payment by intervention
結帳||清算||支付 settlement
分期付款 instalment
滯付||拖欠||尾數款未付 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
結帳 to settle||to make settlement||to make effect settlement||to square||to balance
支出||付款 to defray||to disburse
結清 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
付款相當迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly
付款相當慢 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 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.
我將不得不採取必要步驟運用法律手段收回該項貨款 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
換取現金 to convert into money||to turn into cash||to realize
折扣用語 從價格打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 to reduce||to make a reduction
減價 to deduct||to make a deduction
回扣 to rebate
現金折扣 cash discount
貨到付款||現金提貨 cash on deliver (C.O.D.)
貨到付現款 cash on arrival
即時付款 prompt cash
凈價||最低價格付現 net cash
現金付款 ready cash
即期付款 spot cash||cash down||cash on the nail
憑單據付現款 cash against documents
憑提單付現款 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日後全額付現, 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日後全額付現, 10日後付現打2%折扣, 過期後付款時, 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: 月底後10日後付現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
信用證餘額||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||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
禁止轉讓||不可轉讓 non-transferable||not transferable
已付款 received payment||payment received
上開價金已收到 value received||for value received
上開價金係經核算 value in account
上開金額與發票相同 value as per invoice
上開金額與通知書相符 value as per advice
無追索權 without recourse
有追索權||償還請求權 right of recourse
請求償還清單||清償帳戶 recourse account
償還準備金 recourse fund
拒絕償還||拒絕追索 recourse repudiation
銀行業務例文
定期存款的條件為年利6%, 存期6個月以上, 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.
謹同函寄上新開定期存款第500號存摺一份, 面額100,000元, 請查收為荷。該面額等於您寄來換新的舊存=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.
結算
到目前為止, 我公司應收帳尚有二萬美元。茲奉上結算報告書一份, 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, 現正核對, 如無錯誤, 將遵照貴公司的指示, 將轉入新開的帳戶內。
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, 同函附上結算報告書, 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.
茲奉上棒鐵總價為512,000元清單一份, 懇請列入我公司貸方帳項為荷。
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.
有鋻於此, 相信貴方將隨復函寄來支票, 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, 對此部分能速予結帳為荷。
We urge that you make this settlement without delay.
何不立即對此案作一結算? 請在今日將支票隨函發出即可。
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, 準備向法院起訴, 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本件款項, 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.
貴方雖多次答應付款結帳, 但迄今尚未結清。如在本月底以前, 尚未拔款結清,只好委託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.
對於此事, 貴方似乎在趁機利用我公司的寬容態度。本函係最後通告所, 復函時請匯足夠金額, 以結此帳, 否則只好採取其他途徑, 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，同時請寄收
據二份為荷。
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.
依照佐藤先生指示並受其委託，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，敬請交付收據為荷。
I send you herewith a cheque, value $250,000, receipt of which please acknowledge.
為結清5月1日貴方發票，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，並惠請開出收據為荷。
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
為結清委託銷售，我們已收到面額100000元支票一張，現已轉入貴貸方帳戶，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後60日付款的面額200000元匯票一張，費用包括在內。
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月後付款的面額為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月後付款的面額為500000元的匯票一張。對此，我們依慣例，記入貴貸方帳內，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餘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.
如有機會, 請向本人開出煤炭價款加上保險費的匯票。對於這批出口貨物, 為彌補發生損害的損失, 請辦理保險並在貨值上再加保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, 請依照最有利的匯率, 向我方開出見票後60日付款的匯票, 並請同時提供發票、提單及保險單為荷。
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.
對貴方的發票金額, 請向漢堡 A公司開出見票後三個月付款的匯票, 附寄該公司提單一份, 並請該公司辦理保險。
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後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、見票後30日付款的面額為50美元匯票一張,請向付款人提出後請其承兌, 並予保管, 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, 請承兌後寄還為荷。
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, 懇請惠予承兌後並及時寄還為荷。
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, 收到後敬請告知為荷。
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。
Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you.
謹同函奉上以George Bury公司為付款人、面額500美元見票後60日付款的第一聯匯票一張, 請辦理手續取款後, 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美元見票後60日付款的匯票一張均已收悉, 現已獲得及時承兌, 到期後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。包括由此而產生的費用在內。
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並附寄拒付證書一份以及我的佣金和費用的帳目一份。這筆金額共計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, 我們將於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.
數日之內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日應付款項, 如果能延些時間, 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, 本公司目前實在無力結清該帳。
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日以前結清, 但我公司恐怕無能為力, 我們將樂意接受貴方二個月期的匯票以結清這筆款項。
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.
由於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。
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, 餘額為15.7美元, 于本日列入新帳借方內, 敬請核查見復為荷。
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
我們送貨後, 顧客直接向我們辦分期付款。我們收款時, 要將收據交付顧客。
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一台, 同時送上一張契約書, 記明您應為此每月付款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械組給貴公司使用。我們希望貴公司對此協議能嚴格履行。
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, 我公司對市區的付款日, 訂於每週星期三上午11時起至下午3時。但是,我們希望各位債權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.
提交清算書後15日內付款可打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.
