外貿(mào)中常用會計術語及付款術語
外貿(mào)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(chǎn)Cash assets
現(xiàn)金結(jié)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(jié)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(nèi)付款2%折扣 2% one month
三個月內(nèi)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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