金融英语：会计与银行业务（五）

会计考友

　　折扣例文
1 [3 O" p" t; Q5 K　　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.
; P% c& E( m5 v　　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
4 B9 E0 ]8 f% I2 v7 ]　　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
1 }5 `& n; c4 \7 m$ C　　保兑信用证 confirmed L/C
/ C0 f3 S. O; g  s) h, _" f　　不保兑信用证 unconfirmed L/C
　　可转让信用证 assignable L/C||transferable L/C
7 l8 m& V4 @0 G+ K5 E6 O　　银行信用证 banker''s L/C
　　有追索权信用证 with recourse L/C
& @/ s. J4 t7 R8 O; _3 U0 g　　无追索权信用证 without recourse L/C
# i( Z, @! U; C! f, ^. C+ T　　单一信用证 simple credit
3 k1 @5 b6 |) F$ Y9 i" o　　无条件信用证 open credit||free credit
- P( \9 k: V. a8 @! z　　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
$ G# t2 T7 |/ E# n　　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
% t  _$ \* _% N! P　　电开信用证 to cable a credit
+ g" k+ Y) E8 R4 c) e. ^4 M　　取消信用证 to cancel a credit
1 l4 Y: E' B% W　　开出信用证 to issue a credit
, j) P$ X3 w) M# H7 [　　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
4 ]; C5 O7 R6 r. E2 V" B  c' I　　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
4 k! T0 h7 ]+ T; x　　请发给信用证 to take out a credit