【導讀】此資料來自企業(yè)()，大量的管理資料下載。會計報表statementofaccount往來帳目accountcurrent. 現(xiàn)在往來帳||存款額currentaccout銷貨帳accountsales. 共同計算帳項jointaccount未決帳項outstandingaccount. 貸方帳項creditaccount||creditoraccount借方帳項debitaccount||debtoraccount. 應(yīng)付帳||應(yīng)付未付帳accountpayable應(yīng)收帳||應(yīng)收未收帳accountreceivable. 新交易||新帳newaccount未決帳||老帳oldaccount. 現(xiàn)金帳cashaccount流水帳runningaccount. 暫記帳||未定帳suspenseaccount過期帳||延滯帳overdueaccount||pastdueaccount. 雜項帳戶sundryaccount詳細帳單||明細表detailaccount. 呆帳badaccount會計項目titleofaccount. 會計薄||帳薄account-book營業(yè)報告書||損益計算表accountofbudiness||businessreport. 借貸細帳||交驗帳accountrendered明細帳accountstated. 作成會計帳||有往來帳項。審查帳目||監(jiān)查帳目。為自己計算||獨立帳目。由某人收益并負風險。按某人指示||列入某人帳戶。記名支票||認人支票。未獲兌現(xiàn)支票，退票。失效支票，過期支票。加10%費用的10000元支票，簽發(fā)支票，開立支票。請付票款||清付票款。文字與數(shù)字不一致。支票交換時間已過。更改處應(yīng)加蓋印章。寄票供取款||支票支付

　　

【正文】 nd you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of which please acknewledge. 茲同函奉上以 Robert 父子公司為付款人、面額 美元的即期匯票一張 , 用以清償所欠貴方債務(wù)。 Enclosed is a sight draft for $ on Messrs. Robert amp。 Sons, which clears off our indebtedness to you. 謹同函奉上以 Gee Bury 公司為付款人、面額 500 美元見票后 60 日付款的第一聯(lián)匯票一張 , 請辦理手續(xù) 此資料來自 企業(yè) ()，大量的管理資料下載 取款后 , 記我的貸方帳戶為荷。 Enclosed you will receive first of exchange for $500 at sixty days39。 sight, on Gee Bury amp。Co., with which you will please to do the needful, and credit my account accordingly. 同函寄上五張匯票 , 金額總計為 5,620,000 元 , 詳見注腳。 Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000. 承兌匯票 貴方 9 月 1 日函及所附以 Gee Bury 公司為付款人、面額 500 美元 見票后 60 日付款的匯票一張均已收悉 , 現(xiàn)已獲得及時承兌 , 到期后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 days39。 sight, on Gee Bury amp。 Co., which, having been duly honoured, will appear to your credit at maturity. 你方由本人指 定以 Martin 公司為付款人的三張匯票 , 已由史密斯公司承兌。 Your three drafts on Martin amp。 Co., to my order, have been accepted by Smith amp。 Co. 貴方 10 月 7 日開出的 , 票面日期 30 天后付款、由貴方指定付款人的匯票 , 將及時獲得承兌。 Your draft under date of th 7th Oct., at 30 days39。 date to your own order, will be duly honoured. 無法承兌匯票 我們很遺憾地聲明 , 以須藤先生為付款人的票面 560,000 美元的匯票已遭拒付 , 我們不得不要求貴方匯寄567,500 美元。包括由此而產(chǎn)生的費用在內(nèi)。 We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by nonpayment, 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匯票第 2345 號、面額 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 nonpayment. 3 月 1 日已通知貴方的未獲承兌的匯票 , 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并附寄拒付證書一份以及我 的傭金和費用的帳目一份。這筆金額共計 1,013,500 美元 , 我已向貴方開出憑大木先生或指定付款人的即期匯票一張 ,請查收。 the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since bee due and not being discharged, I have now to return it to you with a protest for nonpayment, together with an account of my mission 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 日以前不能返回 , 故該件請寬延至 5 月 1 日 , 我們將于 5 月 2 日匯款。 Our Mr. Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so if you 此資料來自 企業(yè) ()，大量的管理資料下載 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(shù)日之內(nèi)我們將有三筆大額近款 , 所以我們最遲于下星期一以前定給貴方匯款。 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(yīng)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(jié)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(jié)清 , 但我公司恐怕無能為力 , 我們將樂意接受貴方二個月期的匯票以結(jié)清這筆款項。 We are afraid it will be impossible for us to settle your account by the 16th July nextthe date you mentionbut we shall be willing to accept a bill for the settlement at 2 m/date. 由于目前生意普遍地不景氣 , 由我公司承兌、 10 月 18 日到期、面額 1,500 美元的匯票將無法兌現(xiàn)。 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 茲同函奉上貴方的往來帳 , 余額為 美元 , 于本日列入新帳借方內(nèi) , 敬請核查見復為荷。 Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $, 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 , 請列入新帳為荷。 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. 茲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 我們送貨后 , 顧客直接向我們辦分期付款。我們收款時 , 要將收據(jù)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臺 , 同時送上一張契約書 , 記明您應(yīng)為此每月付款 15 美元。 You have on hire from us a sewing machine, for which we hold your written agreement to make regular 此資料來自 企業(yè) ()，大量的管理資料下載 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(xié)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 敬請留意 , 我公司對市區(qū)的付款日 , 訂于每周星期三上午 11 時起至下午 3 時。但是 ,我們希望各位債權(quán)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 . and 3 ., but we expect creditors to send representatives to agree to amounts for settlement at least three days prior to calling for their cheques. 提交清算書后 15 日內(nèi)付款可打 10%的折扣 , 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 .