金融英语：会计与银行业务（五）

会计考友

　　折扣例文
6 b; m% B9 P& e. }- }+ _7 S$ {　　除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
+ J+ [6 K$ i# \　　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。
1 s6 E( @# p2 K" m( D; A5 z, g2 D　　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。
+ u& E3 t' W3 L7 {7 s: T　　Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.
2 E: E- n  S6 F0 t$ f　　信用证用语
　　追加信用证 additional credit||additional L/C
' v5 l' a1 Z6 [& T　　信用证金额 amount of credit
8 E  l; K( X" h. f- N' m  t　　赊帐金额 credit balance
2 K$ z% e* g1 b　　可撤消信用证 revocable L/C
　　不可撤消信用证 irrevocable L/C
+ h( k9 O9 e6 H* a9 T　　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
8 i* Y+ z) K. B6 L) P　　有追索权信用证 with recourse L/C
　　无追索权信用证 without recourse L/C
# L% P; N1 p2 Y& N& j: a* N$ C5 N& Z　　单一信用证 simple credit
　　无条件信用证 open credit||free credit
' p5 n6 M6 J7 ?  O& j( ~　　普通信用证 general letter of credit
5 B; A! \) R: ^3 |5 K　　旅行信用证 circular letter of credit
, i" s% J# m* b* `1 w　　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
" |* A& s+ M3 t& t5 U! Z3 ^　　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
% x& N0 {# V6 ]2 r1 k, L　　请发给信用证 to take out a credit