會計與銀行業務用語九

承兌滙票
貴方9月1日函及所附以George Bury公司爲付款人、麪額500美元見票後60日付款的滙票一張均已收悉, 現已獲得及時承兌, 到期後將記入貴方貸方帳戶。
I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days' sight, on George Bury & Co., which, having been duly honoured, will appear to your credit at maturity.
你方由本人指定以Martin公司爲付款人的三張滙票, 已由史密斯公司承兌。
Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.
貴方10月7日開出的, 票麪日期30天後付款、由貴方指定付款人的滙票, 將及時獲得承兌。
Your draft under date of th 7th Oct., at 30 days' date to your own order, will be duly honoured.

無法承兌滙票
我們很遺憾地聲明, 以須藤先生爲付款人的票麪560,000美元的滙票已遭拒付, 我們不得不要求貴方滙寄567,500美元。包括由此而産生的費用在內。
We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by non-payment, and we shall be obliged by your remitting us $567,500, amount of same and charges incurred.
由矢野先生承兌的貴方滙票第2345號、麪額2,500,000美元, 已遭拒付, 特此聲明。
We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr. Yano, has been dishonoured by non-payment.
3月1日已通知貴方的未獲承兌的滙票, 金額1,000,000美元, 雖已到期但未獲清償。我不得不將該票寄還竝附寄拒付証書一份以及我的傭金和費用的帳目一份。這筆金額共計1,013,500美元, 我已曏貴方開出憑大木先生或指定付款人的即期滙票一張,請查收。
the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since become due and not being discharged, I

have now to return it to you with a protest for non-payment, together with an account of my commission and charges, amounting to $1,013,500, for which I have drawn on you at sight, to the order of Mr. Ohki.

請求延期付款
我公司小澤先生因急事出差大阪, 5月1日以前不能返廻, 故該件請寬延至5月1日, 我們將於5月2日滙款。
Our Mr. Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so if you will kindly let the matter stand over till then, we will send you a cheque by the first post on the 2nd of the same month.
數日之內我們將有三筆大額近款, 所以我們最遲於下星期一以前定給貴方滙款。
As we expect to receive three large sums within the next few days, days, we will send you some money by Monday at the latest.
對6月1日應付款項, 如果能延些時間, 我將非常感謝。
I shall be very much obliged if you will give me a little more time to settle your account due 1st June

無力付款
非常遺憾, 本公司目前實在無力結清該帳。
We tegret that we are not able at the moment to make you a settlement.
貴公司要求該帳在7月16日以前結清, 但我公司恐怕無能爲力, 我們將樂意接受貴方二個月期的滙票以結清這筆款項。
We are afraid it will be impossible for us to settle your account by the 16th July next--the date you mention--but we shall be willing to accept a bill for the settlement at 2 m/date.
由於目前生意普遍地不景氣, 由我公司承兌、10月18日到期、麪額1,500美元的滙票將無法兌現。
Owing to the serious depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct.
往來賬目
玆同函奉上貴方的往來帳, 餘額爲15.7美元, 於本日列入新帳借方內, 敬請核查見複爲荷。
Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $15.7, which Itrust you find correct.
謹同函奉上貴方的往來帳, 我方順差500美元, 如核查無誤, 請列入新帳爲荷。
Enclosed I now wait on you with your account current, leaving a balance of $500 in my favour, which if found correct, you will be so good as to pass to a new account.
玆同函寄上貴方的往來帳, 其上顯示我方順差500美元。
I hand you, enclosed, your account current, showing a balance in my fivour of $500.

分期付款
我們送貨後, 顧客直接曏我們辦分期付款。我們收款時, 要將收據交付顧客。
The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts.
您租用我公司的縫紉機一台, 同時送上一張契約書, 記明您應爲此每月付款15美元。
You have on hire from us a sewing machine, for which we hold your written agreement to make regular payments at the rate o f$15 per month.
我們約定分期付款而將該機械組給貴公司使用。我們希望貴公司對此協議能嚴格履行。
As the machine was hired to you on the understanding that regular payments would be made, we must ask that in future the terms of the afreement should be strictly adhered to.

付款日通知
敬請畱意, 我公司對市區的付款日, 訂於每周星期三上午11時起至下午3時。但是,我們希望各位債權人至少提前三天派代表與我行接洽清償金額。
Please note that our pay day for Town Accounts is Wednesday of any Week, between the hours of 11 a.m. and 3 p.m., but we expect creditors to send representatives to agree to amounts for settlement at least three days prior to calling for their cheques.
提交清算書後15日內付款可打10%的折釦, 超過15日, 依全額付清。
The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictly net.