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 。