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
　　由某人收益并負風險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||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
　　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||干與付款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.
　　我將不得不采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）
　　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