會計與銀行業務用語五

折釦例文
除非另有說明, 30日後全額付現, 如有錯誤, 請立即通知。
Net cash 30 days unless specified otherwise. Advise promptly if incorrect.
付款條件: 30日後全額付現, 10日後付現打2%折釦, 過期後付款時, 加上利率爲6%的利息。
Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.
付款條件: 月底後10日後付現2%折釦, 現在付現3%折釦, 否則, 全額付現。
Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.

信用証用語
追加信用証 additional credit||additional L/C
信用証金額 amount of credit
賒帳金額 credit balance
可撤消信用証 revocable L/C
不可撤消信用証 irrevocable L/C
保兌信用証 confirmed L/C
不保兌信用証 unconfirmed L/C
可轉讓信用証 assignable L/C||transferable L/C
銀行信用証 banker's L/C
有追索權信用証 with recourse L/C
無追索權信用証 without recourse L/C
單一信用証 simple credit
無條件信用証 open credit||free credit

普通信用証 general letter of credit
旅行信用証 circular letter of credit
特別信用証 special letter of credit
信用証底帳 letter of credit ledger
信用証發行帳 letter of credit issued account
信用証金額 amount of credit
信用証餘額||信用証結欠 credit balance
開立信用証 to open a credit
通過銀行開立信用証 to establish a credit through a bank
電開信用証 to cable a credit
取消信用証 to cancel a credit
開出信用証 to issue a credit
在某銀行開立信用証 to arrange a credit with a bank
脩改信用証 to amend a credit
延展信用証有傚期 to extend a credit
增加信用証麪額 to increase a credit
寄出信用証 to send a credit
請發給信用証 to take out a credit

信用証例文
我們已開出以貴方爲受益人的保兌信用証。
We nave opened a confirmed credit in your favour.
以貴方爲受益人, 我們開出不可撤消的的保兌信用証。
We have opened a confirmed and irrevocable credit in your favour.
我們被請求已開出以貴方爲受益人的信用証, 特此通知。
We are pleased to inform you that we have been requested to open a credit in your favour.
我們已開出商業信用証, 特此通知。
We intimate to you that we have issued a commercial letter of credit.