外贸英语口语外贸中常用会计术语及付款术语.doc

外贸英语口语：外贸中常用会计术语及付款术语外贸中常用会计术语及付款术语现金帐户 Cash account 预付现金 Cash advance凭提货单支付现金 Cash against Bill of Lading (B/L)凭单据付现款||凭装货单付现款 Cash against Documents现金资产 Cash assets现金结存||现金差额 Cash balance 现收现付制||现金收付制 Cash basis付现款后交货||交货前付现款 Cash before delivery 装运前付现款 Cash before shipment现金交易 Cash dealing 现款押金||现金存款 Cash deposit 现金折扣||现金贴现 Cash discount付现款||现金支付 Cash paymen 现金结算 Cash settlement 货到付现款 Cash on delivery (C.O.D.)(Eng.) 货到收现款 Collect on delivery (C.O.D.)(Am.)承兑后若干天付款 days after acceptance (D/A) 开票日后若干日 days after date (D/D)见票后若干日 days after sight (D/S)定期汇票 date draft承兑交单 documents against acceptance (D/A)||documentary Bill for Acceptance (D/A)付款交单 documents against payment (D/P)折扣 discount (DC) 付现款时 2%折扣 less 2% due net cash 现款 5%折扣 5% for cash一个月内付款 2%折扣 2% one month 三个月内付款需现金 3 months net立即付现款 prompt cas 付现款 net cash||ready cash||cash汇票(美) draft 汇票(英) bill of exchange 见票即付||即期汇票 draft at sight||sight draft托收汇票 draft for collection||bill for collection 来取即付汇票 draft on demand||bill on demand见票后 .. 天付款 draft at .. days\\' date跟单汇票 draft with documents atta ched||documentary draft 无追索权汇票 draft without recourse银行汇票 bank draft银行汇票||银行票据 banker\\'s draft商业汇票 merchant\\'s draft电汇 cable draft折扣汇票 discount draft被拒付汇票 dishonoured draft英语口语培训 。