财会英语集锦

-OиLу尛幺

付款用语(1)
　　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

-OиLу尛幺

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%

-OиLу尛幺

　　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.

-OиLу尛幺

　　State Administration for Taxation 国家税务总局

　　Local Taxation bureau 地方税务局

　　Business Tax 营业税

　　Individual Income Tax 个人所得税

　　Income Tax for Enterprises企业所得税

　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税

　　tax returns filing 纳税申报

　　taxes payable 应交税金

　　the assessable period for tax payment 纳税期限

　　the timing of tax liability arising 纳税义务发生时间

　　consolidate reporting 合并申报

　　the local competent tax authority 当地主管税务机关

　　the outbound business activity 外出经营活动

　　Tax Inspection Report 纳税检查报告

　　tax avoidance 逃税

　　tax evasion 避税

　　tax base 税基

　　refund after collection 先征后退

　　withhold and remit tax 代扣代缴

　　collect and remit tax 代收代缴

　　income from authors remuneration 稿酬所得

　　income from remuneration for personal service 劳务报酬所得

　　income from lease of property 财产租赁所得

　　income from transfer of property 财产转让所得

　　contingent income 偶然所得

　　resident 居民

　　non-resident 非居民

　　tax year 纳税年度

　　temporary trips out of 临时离境

　　flat rate 比例税率

　　withholding income tax 预提税

　　withholding at source 源泉扣缴

　　State Treasury 国库

　　tax preference 税收优惠

　　the first profit-making year 第一个获利年度

　　refund of the income tax paid on the reinvested amount 再投资退税

　　export-oriented enterprise 出口型企业

　　technologically advanced enterprise 先进技术企业

　　Special Economic Zone 经济特区

-OиLу尛幺

　　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

-OиLу尛幺

　　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

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