【文章內(nèi)容簡(jiǎn)介】
sight 見(jiàn)票即付的支票 ? amount payable 應(yīng)付金額 Step 2:DetailedAnalysis ? account payable 應(yīng)付賬款 ? payment n. (不可數(shù))支付;(可數(shù))支付的款 ? monthly payments of RMB30,000 每月付款人民幣三萬(wàn)元 ? ①付某種費(fèi)用的款,如發(fā)票、費(fèi)用、傭金等,常用“ in payment of “ ? We are enclosing our Cheque No . B233 issued by the Barclays’ Bank, London for Stg2345 in payment of your Invoice No. 34. ? 茲寄去倫敦巴克萊銀行所開(kāi)的第 233 號(hào)支票一紙, 金額計(jì) 2345 英鎊,系付你方第 34號(hào)發(fā)票之款。 ? ②付某種具體實(shí)物的款,如商品、廣告、樣品等,常用“ in payment” ? We airmailed you yesterday a series of “Hua Sheng” Brand Electric Fans as samples and are looking forward to your cheque for US$3445 in payment for the above. ? of credit ? ① 信用證是可數(shù)的普通名詞,單數(shù)為 a letter of credit ,復(fù)數(shù)為 letters of credit ,但在商業(yè)書(shū)信 中常作大寫(xiě), 單數(shù)為 a Letter of Credit ,復(fù)數(shù)為L(zhǎng)etters of Credit,且常用大寫(xiě)縮寫(xiě), 單數(shù)為 a L/C, 復(fù)數(shù)為 Ls/C。此外,商業(yè)書(shū)信有時(shí)也用 credit 一個(gè)詞表示信用證,復(fù)數(shù)為 credits。 Step 2:DetailedAnalysis ? ② 即期信用證的幾種說(shuō)法: ? letter of credit available by draft at sight。 ? letter of credit payable against sight draft. ? 在商業(yè)書(shū)信中常用簡(jiǎn)稱“ sight L/C” ? (近期)信用證的說(shuō)法: ? usance L/C。 time L/C 。 term L/C ? 以見(jiàn)票三十天議付的信用證為例,介紹下面幾種常見(jiàn)的說(shuō)法: ? L/C available by draft at 30 days after sight。 ? 30 days (usance/time/term) L/C Step 2:DetailedAnalysis ? : ? confirmed L/C 保兌信用證 ? irrevocable L/C 不可撤銷的信用證 ? documentary L/C 跟單信用證 ? transferable and divisible L/C 可轉(zhuǎn)讓與可分割的信用證 ? revolving L/C 循環(huán)信用證 ? (documents against payment) 付款交單 , D/A (documents against accept)承兌交單。 ? D/P:是指進(jìn)口商付款后,出口商的被委托人(銀行)方將裝貨單據(jù)交給進(jìn)口商。付款交單分為即期付款交單( D/P at sight)和遠(yuǎn)期匯款交單 (D/P after sight)。 “即期付款交單”的英語(yǔ)表達(dá)方法很多,如: D/P 30 days after sight。 D/P at 30 days’sight。 30days D/P。 D/P 30 days 甚至 D/P 30 d/s ? D/A:是指進(jìn)口商承兌遠(yuǎn)期匯票后,出口商的被委托人即將裝貨單據(jù)交給進(jìn)口商,進(jìn)口商只有待遠(yuǎn)期匯票到期時(shí)方履行付款義務(wù)。 ? 對(duì)貨物的付款, D/P、 D/A這兩種托收支付方式較之采用信用證方式而言,若出口商采用 D/P、 D/A,其收匯風(fēng)險(xiǎn)要大得多,因前者屬買(mǎi)賣(mài)雙方的商業(yè)信用,后者屬銀行信用。 Step 2:DetailedAnalysis ? adj. ? ,正當(dāng)?shù)模瑧?yīng)有的,應(yīng)得的 ? eg: We trust the shipment will reach you in due course. 我們相信這批貨將按期到達(dá)你處。 ? b.(票據(jù)等)到付款日期的,到期的 ? The draft will fall due on May 20. 匯票于 5 月 20 日到期。 ? ,所欠的 ? The remittance is in payment of all missions due to you up to date . ? 這筆匯款是付迄今為止欠你方的各項(xiàng)傭金。 ? d.(預(yù)定)應(yīng)到的,預(yù)期的 Step 2:DetailedAnalysis ? The steamer is due at 20:00. ? 輪船應(yīng)在 20點(diǎn)到。 ? Fresh supplie