国际商务师业务外语辅导之付款与银行业务

来源:来源于网络发布时间:2009-11-24

  会计账目用语
  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来源:www.examda.com
  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
  支票用语
  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
  汇款用语
  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

  汇票汇单用语
  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
  付款用语
  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)
  折扣例文
  除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
  Net cash 30 days unless specified otherwise. Advise promptly if incorrect.
  付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。
  Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.
  付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。
  Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.
  信用证用语
  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
  信用证例文
  我们已开出以贵方为受益人的保兑信用证。
  We nave opened a confirmed credit in your favour.
  以贵方为受益人, 我们开出不可撤消的的保兑信用证。
  We have opened a confirmed and irrevocable credit in your favour.
  我们被请求已开出以贵方为受益人的信用证, 特此通知。
  We are pleased to inform you that we have been requested to open a credit in your favour.
  我们已开出商业信用证, 特此通知。
  We intimate to you that we have issued a commercial letter of credit.
  银行用语
  请入收款人的户号
  account payee
  请支付票款
  advice to pay cheques
  惠请通知该支票的经过
  advise fate
  金额有错误
  accounts differ
  文字与数字所记载金额不同
  words and figures differ
  签名有误|印鉴不符
  signatures differ
  请明天再次提出为荷
  present again tomorrow
  保证付款
  good for payment
  请照会发票人
  refer to drawee (R.D.)
  无交易
  no account
  款额不足||存款不足
  not sufficient (N.S.)||no sufficient funds (N.S.F.)
  已无存款
  no funds
  如支票不获兑现时, 不必出具拒绝证书。
  notto be protested in case of dishonour||protest waived||no protest
  需要出具拒绝证书
  to be protested
  没有通知
  no advice
  未受指示
  no orders
  禁止转让||不可转让
  non-transferable||not transferable
  已付款
  received payment||payment received
  上开价金已收到
  value received||for value received
  上开价金系经核算
  value in account
  上开金额与发票相同
  value as per invoice
  上开金额与通知书相符
  value as per advice
  无追索权
  without recourse
  有追索权||偿还请求权
  right of recourse
  请求偿还清单||清偿帐户
  recourse account
  偿还准备金
  recourse fund
  拒绝偿还||拒绝追索
  recourse repudiation

  银行业务例文
  定期存款的条件为年利6%, 存期6个月以上, 只要金额1,000元, 我们均乐意接受。
  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.
  谨同函寄上新开定期存款第500号存折一份, 面额100,000元, 请查收为荷。该面额等于您寄来换新的旧存=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.
  如存款为100元以上, 我们将乐意接受。
  We shall be glad to receive deposits of 100 yen and upward.
  结算
  到目前为止, 我公司应收帐尚有二万美元。兹奉上结算报告书一份, 敬请查收为荷。
  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.
  上开帐目, 现正核对, 如无错误, 将遵照贵公司的指示, 将转入新开的帐户内。
  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。兹遵照贵方请求, 同函附上结算报告书, 敬请惠予查收为荷。
  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.
  兹奉上棒铁总价为512,000元清单一份, 恳请列入我公司贷方帐项为荷。
  We hand you our account on the bar iron, amounting to $512,000, which kindly pass to our credit.
  请求付款
  恳请速予汇款为荷。
  an early remittance will be appreciated.
  迟付的60美元, 请速予寄下为荷。
  Please let us have your check for the $60 now past overdue.
  有鉴于此, 相信贵方将随复函寄来支票, 特此致谢。
  With these facts before you , we feel sure that you will send us your check by return mail. Thank you.
  我们恳求, 对此部分能速予结帐为荷。
  We urge that you make this settlement without delay.
  何不立即对此案作一结算? 请在今日将支票随函发出即可。
  Why not settle this matter now? Just attach your check to this letter, and send it by today's mail.
  催告付款
  为加清本帐目, 我方多次催促, 但未有任何效果。所以为收回本帐款项, 准备向法院起诉, 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结本件款项, 不得已, 将委任我公司顾问律师处理。
  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.
  贵方虽多次答应付款结帐, 但迄今尚未结清。如在本月底以前, 尚未拔款结清,只好委托我公司顾问律师处理。
  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.
  对于此事, 贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所, 复函时请汇足够金额, 以结此帐, 否则只好采取其它途径, 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.
  汇票汇款例文
  兹同函奉上支票面额50000元,请记入近藤幸造先生的帐款内,同时请寄收据二份为荷。
  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,兹奉上即期汇票一纸面额200000元。请贷入该人的帐户为荷。
  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.
  兹奉上面额250000元的支票一张,敬请交付收据为荷。
  I send you herewith a cheque, value $250,000, receipt of which please acknowledge.来源:www.examda.com
  为结清5月1日贵方发票,我们奉上三尾银行汇票面额125000元,惠请记入本
  公司贷方帐户,并惠请开出收据为荷。
  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
  为结清委托销售,我们已收到面额100000元支票一张,现已转入贵贷方帐户,非常感谢。
  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.
  我们于昨日收到贵函及面额55000元支票一张,谢谢。
  We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you.
  我们已收到贵方5月5日函及同函附寄的面额51250元的汇票一张,用以结清贵方帐款。
  We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.
  为结清到5月15日为止的贵方帐款,贵方所寄面额31250元支票我们已经收到。
  We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May.
  开立汇票
  我们于本日向贵公司开出第123号面额500000元。汇票一张见票即付。
  We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payable at sight.
  遵照贵方指示,我们已于本日向田中公司开出见票后60日付款的面额200000元汇票一张,费用包括在内。
  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.
  我们已于本月开出由贵方所指定的人于三个月后付款的面额为100000元汇票一张,恳请惠予承兑为荷,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.
  我们于本月向贵方开出三个月后付款的面额为500000元的汇票一张。对此,我们依惯例,记入贵贷方帐内,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.
  请求开出汇票
  因葡萄酒尚未售出, 近期也难有攻观, 我方目前不能遵照齐滕先生的指示将余额向贵方开出汇票或汇给贵方。
  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.
  如有机会, 请向本人开出煤炭价款加上保险费的汇票。对于这批出口货物, 为弥补发生损害的损失, 请办理保险并在货值上再加保5%金额
  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.
  为收回款项, 请依照最有利的汇率, 向我方开出见票后60日付款的汇票, 并请同时提供发票、提单及保险单为荷。
  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.
  对贵方的发票金额, 请向汉堡 A公司开出见票后三个月付款的汇票, 附寄该公司提单一份, 并请该公司办理保险。
  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.
  请求承兑汇票
  兹向贵公司开陈这批货见票后60日付款、面额500,000元汇票一张, 请予承兑为荷。
  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的布莱克先生付款、见票后30日付款的面额为50美元汇票一张,请向付款人提出后请其承兑, 并予保管, 到期请将金额给我汇来。不胜感激。
  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.
  我公司伦敦分公司开出面额300,000元的汇票一张, 兹同函奉上, 请承兑后寄还为荷。
  Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and return.
  同函奉上神户Brown兄弟公司向贵公司开出的汇票一张, 恳请惠予承兑后并及时寄还为荷。
  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.
  寄汇票
  同函奉上由贵城三木银行付款、面额为500,000元的即期汇票一张, 收到后敬请告知为荷。
  We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of which please acknewledge.
  兹同函奉上以Robert父子公司为付款人、面额26.15美元的即期汇票一张, 用以清偿所欠贵方债务。
  Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you.
  谨同函奉上以George Bury公司为付款人、面额500美元见票后60日付款的第一联汇票一张, 请办理手续取款后, 记我的贷方帐户为荷。
  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.
  同函寄上五张汇票, 金额总计为5,620,000元, 详见注脚。
  Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000.
  承兑汇票
  贵方9月1日函及所附以George Bury公司为付款人、面额500美元见票后60日付款的汇票一张均已收悉, 现已获得及时承兑, 到期后将记入贵方贷方帐户。
  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公司为付款人的三张汇票, 已由史密斯公司承兑。
  Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.
  贵方10月7日开出的, 票面日期30天后付款、由贵方指定付款人的汇票, 将及时获得承兑。
  Your draft under date of th 7th Oct., at 30 days' date to your own order, will be duly honoured.
  无法承兑汇票
  我们很遗憾地声明, 以须藤先生为付款人的票面560,000美元的汇票已遭拒付, 我们不得不要求贵方汇寄567,500美元。包括由此而产生的费用在内。
  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.
  由矢野先生承兑的贵方汇票第2345号、面额2,500,000美元, 已遭拒付, 特此声明。
  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日已通知贵方的未获承兑的汇票, 金额1,000,000美元, 虽已到期但未获清偿。我不得不将该票寄还并附寄拒付证书一份以及我的佣金和费用的帐目一份。这笔金额共计1,013,500美元, 我已向贵方开出凭大木先生或指定付款人的即期汇票一张,请查收。
  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.
  请求延期付款
  我公司小泽先生因急事出差大阪, 5月1日以前不能返回, 故该件请宽延至5月1日, 我们将于5月2日汇款。
  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.
  数日之内我们将有三笔大额近款, 所以我们最迟于下星期一以前定给贵方汇款。
  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.
  对6月1日应付款项, 如果能延些时间, 我将非常感谢。
  I shall be very much obliged if you will give me a little more time to settle your account due 1st June
  无力付款
  非常遗憾, 本公司目前实在无力结清该帐。
  We tegret that we are not able at the moment to make you a settlement.
  贵公司要求该帐在7月16日以前结清, 但我公司恐怕无能为力, 我们将乐意接受贵方二个月期的汇票以结清这笔款项。
  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气, 由我公司承兑、10月18日到期、面额1,500美元的汇票将无法兑现。
  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.
  往来账目
  兹同函奉上贵方的往来帐, 余额为15.7美元, 于本日列入新帐借方内, 敬请核查见复为荷。
  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.
  谨同函奉上贵方的往来帐, 我方顺差500美元, 如核查无误, 请列入新帐为荷。
  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.
  兹同函寄上贵方的往来帐, 其上显示我方顺差500美元。
  I hand you, enclosed, your account current, showing a balance in my fivour of $500.
  分期付款
  我们送货后, 顾客直接向我们办分期付款。我们收款时, 要将收据交付顾客。
  The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts.
  您租用我公司的缝纫机一台, 同时送上一张契约书, 记明您应为此每月付款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.
  我们约定分期付款而将该机械组给贵公司使用。我们希望贵公司对此协议能严格履行。
  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
  敬请留意, 我公司对市区的付款日, 订于每周星期三上午11时起至下午3时。但是,我们希望各位债权人至少提前三天派代表与我行接洽清偿金额。
  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.
  提交清算书后15日内付款可打10%的折扣, 超过15日, 依全额付清。
  The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictly net.