2008年12月16日 星期二

外貿結算常用英語術語

現金帳戶 Cash account

預付現金 Cash advance

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

憑單據付現款||憑裝貨單付現款 Cash against Documents

現金資產 Cash assets

現金結存||現金差額 Cash balance

現收現付制||現金收付制 Cash basis

付現款後交貨||交貨前付現款 Cash before delivery

裝運前付現款 Cash before shipment

現金交易 Cash dealing

現款押金||現金存款 Cash deposit

現金折扣||現金貼現 Cash discount

付現款||現金支付 Cash payment

現金結算 Cash settlement

貨到付現款 Cash on delivery (C.O.D.)(Eng.)

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

承兌後若干天付款 days after acceptance (D/A)

開票日後若干日 days after date (D/D)

見票後若干日 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)

付現款時2%折扣 less 2% due net cash

現款5%折扣 5% for cash

一個月內付款2%折扣 2% one month

三個月內付款需現金 3 months net

立即付現款 prompt cash

付現款 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

託收匯票 draft for collection||bill for collection

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

見票後..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 banker’s draft

商業匯票 merchant’s draft

電匯 cable draft

折扣匯票 discount draft

被拒付匯票 dishonoured draft

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