1、1 account n. Id like to open an account with your bank. You will have to render an account of your expenditure 你的开支必须报账。The current /checking account offers savers instant access to funds. 活期账户让存款人能随时存取款项。I want to withdraw 200 dollars from my deposit /savings account. 我要从我的定期存款中支取 200 美元。 Charge th
2、e goods down to my account. 把这些货记在我的账上。 My father bought a new suit on his charge account. 我父亲以记账方式买了一套新西装。The increase rate of the account due has nothing to do with the financial crisis. 应收款增长率与财务危机无关。We recognize your financial problems, but your account is overdue.我们知道你的财政问题, 但你的帐户是过期的。We would
3、also like to point out that we mainly settle accounts on a documents-against-acceptance basis. 我们还想指出我们主要以承兑交单方式结帐. David will go there to clear an account.戴维将到那里去结清一笔帐. account payable 应付款 on open-account terms 以记账方式2. allowance 折扣That store makes an allowance of 10% for cash payment. 那家商店给付现金的顾客 “
4、打”百分之十折扣。The carriers made an allowance of 5% for late delivery. 运输公司因迟延交货而需要付出 5%的折扣May we suggest that you could perhaps make some allowance on your quoted prices? 我们能建议贵方对所报价格打些折扣吗3. balance 余额；剩余部分 ; 结欠 ; 差额 My bank balance isnt very large. 10 percent down and the balance at the time of shipment
5、? 百分之十付现款，余额在装运时付清吗？The balance on your account is US$5. 你的账户上余额为五美金。The balance of the day was devoted to the discussion of the report. I am afraid the buyer will eventually cancel balance order. 恐怕买方将最后将取消订单的剩余部分。When will you take the balance of your annual leave? 你打算什麽时候使用剩余的年假？ The balance due
6、结欠金额A favourable/an unfavourable balance of trade 贸易顺差/ 逆差4. Credit 信用，赊欠，信用贷款If you cant afford to pay cash, buy the furniture on credit. 若是你付不起现金，可以赊购这套家具。Unless paying by credit card, please pay in cash.如果不用信用卡付账，就请付现金。The bank has written to say Ive gone over my credit limit.银行写信来说我已经超过信用限额了 The
7、 bank refused further credit to the pottery. 银行拒绝再向这家陶器厂贷款。 The bank will grant you credit. 银行会给你提供信用贷款。give credit (银行）提供信用贷款; （商店）允许赊账。Our shop doesnt give credit. 本店不接受赊账。 2. 贷；贷Is this item a debit or a credit? 这笔帐属于借方还是属于贷方 ?Please enter the sum to my credit. 我想把这笔款记在我的贷方。Vt. 把计入贷方； 把计入to credi
8、t $30 to a customer 把三十元计入客户贷方。Please credit my account with $ 1000. 请将 1000 美元打入我的帐户。to buy/sell sth. on credit credit line 放款的最高额度credit account 赊购账 credit note5. debit v. 将 计入借方 , 从 中支付To whom shall I debit the amount? 这笔帐要记入谁的借方帐中？ Please debit my credit card with the above amount请在本人的信用账户中支付上述款
9、项。n. 借方， 借记I would like to open a checking account with a debit card. 我想要开一个支票帐户并申请一张现借记卡。Is this item a debit or a credit? 这笔帐属于借方还是属于贷方？ 6. DealingThe hope of high profits lured him into questionable dealings. 意欲获取巨额利润诱惑他做了那些不诚实的交易。He is straight in his dealings. 他待人接物正直老实。Dont have any dealings w
10、ith that fellow. 不要和那个人打交道。Ive never had any dealings with him. 我跟他从来没有任何来往。All of his dealings are in the open. 他的一切交易往来都是公开的。7 due 预期，预计You are due to arrive there at 5:40. 预期 5 点 40 分你可以到那儿了. We have obtained new money in a deal due to be signed on January 31. 我们在一项交易中已获得新的资金,该交易预期在 1 月 31 日签署.8.
11、 Intendhad intended to do/doing sth. They had intended going into the country for the day, but were put off by reports of traffic jams. 他们本来打算那天到乡下去, 但听说交通拥挤就作罢了。He had intended to go, but on second thoughts, he gave up the idea. 他本来想去, 但进一步考虑后, 打消了这个念头。Im afraid I spent more money than I had intend
12、ed. 我想我花的钱已超过我原来计划的了9. obligations Belgium replied that she had always been faithful to her international obligations. 比利时政府答复说,比利时一贯忠实履行其国际义务. It would never do to neglect official obligations. 玩忽职守是绝对不行的 . We freed him from his financial obligations. 我们使他摆脱了经济上的责任 . The firm was not able to meet i
13、ts obligations. 公司不能履行其契约 . Do you have any other obligations to meet this month? 这个月您有其它债务要偿还 吗 ? 10. Order n. 订单The firm is swamped with orders. 大量订单使那家工厂应接不暇。A remittance must accompany all orders. 所有订单均须附汇款。 We are too heavily committed to be able to entertain fresh orders. 我们负担太重，不能再接受新订单。Could
14、 you serve my orders immediately? 你可不可以马上处理我的订单？We were inundated with orders. 我方接到雪片般飞来的订单。Im sorry. For these large orders, we insist on payment by L C. 对不起。对于这样金额大的订单，我们坚持用信用证支付。 Big orders are fulfilled directly from the factory here. 大批量订单则由这儿的工厂直接供货。Should you place orders now we would give yo
15、u a 5% discount. 假如您现在下订单，我们将给你提供 5%的折扣。The sooner you can make the delivery, the more orders you will have. 你交货越快，得到的订单就越多。As new orders keep pouring in, the workers are working three shifts to step up production. 因新的订单源源而来，工人们正三班工作加速生产。 All orders will be subject to our written acceptance. 所有订单以我方
16、书面接受为准。 You do not have to accept/take new orders. 你们就不必接受新的订单了。regular orders with you,an initial ordera large/substantial orderrepeat orders 11. pro forma 临时 Please send us the pro forma invoice including the air freight. 请将含空运费在内的临时发货单寄给本公司. As soon as we receive your pro forma invoice, we will s
17、end you the amount. 接获贵公司的临时发货单后, 本公司将立即付款. 12. quotation 报价His quotation for painting my house was too high. 他为我油漆房子索价太高。 Enclosed is our new quotation No. in lieu o the previous one.Please send us your best CIF quotation for sewing machines. 请报出贵方缝纫机的 CIF 最低价。Could you give me a quotation for my c
18、onsignment now? 你能对我们的寄售货物报价吗？Please make us your lowest quotation for Mens Shirts. 请向我方报男式衬衫的最低价。13.quote报价This is the best price I can quote you. I got a number of suppliers to quote me their best prices. 我有一些供应商给我开出最优惠价。 Insurance broker will quote rates for all types of cargo and risks. 保险经纪人会开出
19、承保各类货物和各种险别的费用。I can quote you a price lower than anybody elses. 我能向你开出低于任何人的价格。We are interested in this product. Please quote us immediately.我方对这一产品很感兴趣。请速将价格报来。 14. render v. 1. 开出（账单）You will have to render an account of your expenditure. 你的开支必须报账. 2. 报答We are not able to render him this love. 对
20、于这个大爱,我们自己没法报答. 3. 提出She needed him to hear her out and render advice. 她需要他把话听完并提出建议. This paper also puts forward workable translation Methods to render Tourist Guidance in practice. 本文提出了切实可行的翻译方法以向导演者提供指导。15. stock 库存The store keeps a large stock of goods for winter sale. 这家商店库存大批货物，供冬季销售。The sto
21、ck is nearly exhausted. All the items in the catalogue can be supplied from stock.目录中开列的所有货物，我们均可以现货供应。We are in a position to offer tea from stock.我们现在可以报茶叶现货。请问贵方能现货供应吗？Can you supply from stock? 我方能提供各种尺寸，颜色，样式的自行车现货。Bicycles in all sizes, colours and designs are available from stock a large stoc
22、k of hardware 大批五金存货out of stock 脱销stock account 存货帐goods from/in stock 现货Usually, del credere agents charge a higher commission.16. 保付代理1.一般来说, 保付代理要收取较高的佣金。 A del credere agent is the agent who takes responsibility for credit risks。2.保付代理是指承担有信用风险的代理。The profit and risk of loss remains with the pr
23、incipal, unless the agent is a del credere one.3.委托人既享利润又承担风险，除非代理人为保付代理。17. against their acceptance of the draft“against” here means “once” “as soon as” It is followed by an action noun. It can replaced by “on” or “upon”.18. assureThe only ladder to assure success is to work hard. 确保成功的惟一途径是刻苦努力。I
24、 assure you that it was not intentional. 我向你保证那不是故意的。Nothing will assure permanent happiness to me. 没有什么能保证我永久的幸福。I can assure you of the reliability of the news. 我可以向你保证这消息是可靠的。20. consignment n. 1. 托付；寄售的货物（尤指一次寄售的一批货物）This last consignment of hosiery is quite up to standard. 这批新到的针织品完全符合规格。 We mu
25、st ask you to dispatch the consignment immediately. 我们必须要求你立即发送该批货物。Could you give me a quotation for my consignment now? 您能对我们的寄售货物做报一下价吗？ A new consignment of goods 新到的一批货2. 寄售The exporter can enter into consignment transaction. 出口商可做寄售交易 . Here is a contract of Coca-Cola soft drink on consignment
26、. 这是一份可口可乐软饮料寄售合同。We usually only order goods on consignment. 我们通常只能订购寄售的货物. They have shipped the goods here for consignment salev.寄售We cannot agree to consign the goods.我们不同意寄售此货.22. consignee 收货人 The consignee is decided according to the order of the shipper or the opening bank. 收货人是由托运人或开证行的指令决定
27、. Holding bill of lading, the consignee can eventually pick up the goods. 收货人最后可以拿着提货单去提货.consignor 发货人，寄售人Besides the choice of the means of transport and shipping documents, the exporters should pay more attention to the recordation of consignor and consignee in the ocean B/L. 除了选择运输方式、运输单据之外 , 进口
28、商还要更加关注在海运提单中对收、发货人的记载。 23. Credit note就相当于欠条，指卖家应该给客户的一笔钱。如果你是卖方，如果产品出了质量问题需要赔偿客户，或者上个定单客户多付了钱，或者客户帮卖家做认证垫付了一笔钱，这些属于卖家应该赔付给客户的金额，可以表示为 credit note。这种赔付通常在客户的新定单中体现，所以具体做法是在新定单的发票里面加上一个 credit note，从而把相关金额减去。Debit Note 是收款的一方 向缴款的一方开出的票据，如果你是出口方，你就可以向客户提供一份 debit note 收一些杂费或别的原因产生的费用，像 Invoice 一样，只是
29、抬头改一下，写明付款方和收款方，然后 Remarks 里面注明为什么收这一笔款。就类似我们的一个费用清单，除非合同注明此具有法律效力，否则只是一个告知的形式而已。如果你是进口方，并且需要付给客户一些合同外的费用，你就可以向客户提供一份 credit note，或者是客户给你发 debit note。总之，客户欠你钱，你就出 debit note 给客户；你欠客户的钱就出 credit note 给客户。 24.Draw v. 开（汇票）I will draw a sight draft on your company. 我要开一张即期汇票给贵公司. In reimbursement of th
30、ese expenses,please draw on us. 请开汇票向我方支款, 用于偿付这些额定费用. 25. due - properI shall answer your letter in due course.He appeared in due course. If we sow the seed now, in due course we will have the flowers.如果我们现在播下种子，到时候会开花的26. Invoice 发票The seller has to issue a tax invoice. 销售者必须开具税务发票。The shipping co
31、sts can be as high as 50% of the invoice value of the goods. 货运费用最高可以达到货物发票金额的 50%。Commercial invoice is a document. 商业发票是一种单证。Can a hotel use the VAT invoice to rent guest rooms? 酒店客房可以使用增值税发票吗？ On a cash-on-invoice basis 已现金结算的方式on a marked-to-market basis.在逐日结算的基础上 Are you paid on a commission or
32、 salary basis now? 你现在拿取的是佣金还是薪水？ We will conclude the business ( transaction) on a cash basis. 我们将以现金交易的方式成交。 27. payment 支付Payment is due today, but I gave her a weeks grace. Policyholder shall make full payment of premium to effect the policy before the departure. 投保人需在出发前投保并交付保费以保证计划生效。 We thank
33、 you for your letter of November 5th and enclose a check in partial payment of your account. 谢谢贵方 11 月 5 日的来函并附支票一张支付贵公司部分帐款。 I gave ten pounds in payment for the goods I bought. 我买那些东西付了 10 英镑。28. Put in hand start to do sth. We thank you for your order, which has been put in hand at once. 感谢你方订货，我
34、们已立即着手办理。 They have put the work in hand, and It should be completed within the next week. 他们已经开始这项工作，下星期内就得完成。Why not put the matter in Lao Yus hand? 29. reimbursmentn. 报销；补偿，偿还In reimbursement of these extra expenses, please draw on us. 请开汇票向我方支款，用于偿付这些额定费用。 What form should I fill to apply for re
35、imbursement of my travelling expenses. 我需要填什么表格来报销我的旅费？v. Well reimburse you for your travelling expenses. 我们将报销你旅费。We will reimburse the customer for any loss or damage. 我们愿赔偿顾客受到的一切损失和损害。 I think they reimburse almost 100%. 我想他们差不多要给您报销 100%。You shall reimburse the bank for the amount paid. 您应该偿还银
36、行付的那笔款子。30. Standing condition, status This firms financial standing is stable.we maintained very healthy financial standing. Well look into your credit standing and then make a decision. 31. Take upHe intends to take up the proposal with the prime minister. 他打算与首相着手处理该提议。The Senate is soon expected to take up its own plan on the tax. 参议院很快就被期望去着手处理它自己的税务上的计划。
