外貿中常用會計術語及付款術語

　　外貿中常用會計術語及付款術語：

　　現(xiàn)金帳戶 Cash account 預付現(xiàn)金Cash advance

　　憑提貨單支付現(xiàn)金Cash against Bill of Lading (B/L)

　　憑單據(jù)付現(xiàn)款||憑裝貨單付現(xiàn)款 Cash against Documents

　　現(xiàn)金資產Cash assets

　　現(xiàn)金結存||現(xiàn)金差額 Cash balance

　　現(xiàn)收現(xiàn)付制||現(xiàn)金收付制Cash basis

　　付現(xiàn)款后交貨||交貨前付現(xiàn)款Cash before delivery

　　裝運前付現(xiàn)款 Cash before shipment

　　現(xiàn)金交易 Cash dealing

　　現(xiàn)款押金||現(xiàn)金存款Cash deposit

　　現(xiàn)金折扣||現(xiàn)金貼現(xiàn)Cash discount

　　付現(xiàn)款||現(xiàn)金支付Cash paymen

　　現(xiàn)金結算Cash settlement

　　貨到付現(xiàn)款Cash on delivery (C.O.D.)(Eng.)

　　貨到收現(xiàn)款 Collect on delivery (C.O.D.)(Am.)

　　承兌后若干天付款 days after acceptance (D/A)

　　開票日后若干日 days after date (D/D)

　　見票后若干日days after sight (D/S)

　　定期匯票 date draft

　　承兌交單documents against acceptance (D/A)||documentary Bill for Acceptance (D/A)

　　付款交單documents against payment (D/P)

　　折扣 discount (DC)

　　付現(xiàn)款時2%折扣less 2% due net cash

　　現(xiàn)款5%折扣 5% for cash

　　一個月內付款2%折扣 2% one month

　　三個月內付款需現(xiàn)金 3 months net

　　立即付現(xiàn)款prompt cas

　　付現(xiàn)款 net cash||ready cash||cash

　　匯票(美) draft

　　匯票(英) bill of exchange

　　見票即付||即期匯票draft at sight||sight draft

　　托收匯票draft for collection||bill for collection

　　來取即付匯票 draft on demand||bill on demand

　　見票后 .. 天付款 draft at .. days\\' date

　　跟單匯票 draft with documents atta ched||documentary draft

　　無追索權匯票 draft without recourse

　　銀行匯票bank draft

　　銀行匯票||銀行票據(jù)banker\\'s draft

　　商業(yè)匯票merchant\\'s draft

　　電匯cable draft

　　折扣匯票 discount draft

　　被拒付匯票 dishonoured draft

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