1、第六章,有关银行会计的信函,Open Questions,1. What is bank accounting? 2. How much do you know about bank accounting correspondence? 3. Can you briefly describe the process of opening a bank account based on your understanding?,Words & Expressions,in duplicate 一式两份 pass throughaccount 入到账上 A credit/debit advice s
2、hall be made out in duplicate each item passing through our account.,draw on 开出由付款的支票或汇票 in reimbursement of 对的补偿 In this regard, we feel that rather than asking you to draw in USD on our New York correspondent in reimbursement of each negotiation, it may be simple for us,open an account with 在开立一账户
3、 We agree to open a U.S dollar account with your Boston Branch.,debit to an account 将借记入一账户 Negotiations under our Renminbi letters of credit can then be debited to the account in your books.,Sample Sentences,1. Our Branch would like to open with you in the name of a Account.2. Outlined hereunder fo
4、r your study are our proposed arrangements for operating the account.,3. We wish bring your attention to the fact that till now your statement of account has not yet received by us.4. Department shall be responsible for the management of the account balance and the replenishment of funds to the Spec
5、ial Account.,5. We shall appreciate your effort in this matter.6. We apologize for the inconvenience you might have been caused in the matter.,E-C Translation,1. At the request of our client, China National Textile Import & Export Corporation, Shanghai Branch and in accordance with the terms of the
6、barter contract No. 324 signed between your and our clients on October 23, 2005, a special barter account should be established between our two banks to record and offset their transactions.,译文,1. 应我方客户中国纺织品进出口公司上海分公司的请求，并依据你我两行客户之间于2005年10月23日订立的编号为324的易货贸易合同条款的规定，应在我们两行之间建立一个特殊的易货账户以记录并冲消他们的业务。,2.
7、 We are very pleased to refer to your letter dated September 10, 2005 with regard to the transfer of our US dollar account from your Boston Branch to your head office in Montreal.,译文,2. 关于贵行2005年9月10日来函，涉及将我行美元账户从你方波士顿分行转移至你方蒙特利尔总行事宜。,3. Upon checking your statement of our account ending June 30, 20
8、05, we find that the amount of US $34670, dated June 15 appears on the debit side without particulars, which we are unable to trace in our records.,译文,3. 经核查截止于2005年6月30日的你方关于我行账户清单，我行发现6月15日登记在借方的金额为34670美元，没有详细说明，并且我方无法在记录中查明。,4. Please close the account and forward the principal balance plus any
9、accrued interest to China Bank of Construction.,译文,4. 请将以上账户结清并将本金余额及应付利息转至中国建设银行。,C-E Translation,5. 为了便利结算，请贵行再委托你方纽约代理行作为清算行，我方可直接从该行索取我们的偿款。,译文,5. To facilitate the settlement, we should ask you to reappoint your New York agency as the reimbursing bank, from whom we can claim our reimbursement d
10、irectly.,6. 我们想要求得到商业折扣，并打算在30天内付款。,译文,6. We should like to claim the trade discount and intend to pay within 30 days.,7. 我们已按发票金额向你方开出即期汇票一张，由中国银行托收。,译文,7. We have drawn on you at sight a draft for the invoice value to be collected through the Bank of China.,8. 我方依据信用证条款从发票金额中减去了作为3%佣金的300美元金额。,译文,
11、8. We deducted US $300 being 3% commission from the invoice value as per letter of credit terms.,Sample Version,Dear Sirs, Your Debit dated March 12, 2005, for US $2,000 The subject debit represents the interest for 30 days from to, 2005 under the item of US $,Upon inquiry of our Accounting Departme
12、nt, we find that they requested your bank to debit our account with US $2,000 on March, 2005. But the said debit was wrongly value dated instead of . As a remedy, we further authorized you on via SWIFT to correct it.,Accordingly, you should refund an interest amount of US $25 by crediting our account. On the contrary, however, you wrongly passed the said amount to the debit of our account.,Enclosed is the related booking information for your reference.,If our calculation is found in order, please refund US $25 under advice to us.Yours faithfully,
