【正文】 em 國際貨幣制度 the purchasing power of money 貨幣購買力 money in circulation 貨幣流通量 note issue 紙幣發(fā)行量 national budget 國家預(yù)算 national gross product 國民生產(chǎn)總值 public bond 公債 stock, share 股票 debenture 債券 treasury bill 國庫券 debt chain 債務(wù)鏈 direct exchange 直接（對角）套匯 indirect exchange 間接（三角）套匯 cross rate, arbitrage rate 套匯匯率 foreign currency (exchange) reserve 外匯儲備 foreign exchange fluctuation 外匯波動 foreign exchange crisis 外匯危機(jī) discount 貼現(xiàn) discount rate, bank rate 貼現(xiàn)率 gold reserve 黃金儲備 money (financial) market 金融市場 stock exchange 股票交易所 broker 經(jīng)紀(jì)人 mission 傭金 bookkeeping 簿記 bookkeeper 簿記員 an application form 申請單 bank statement 對帳單 letter of credit 信用證 strong room, vault 保險(xiǎn)庫 equitable tax system 等價(jià)稅則 specimen signature 簽字式樣 banking hours, business hours 營業(yè)時(shí)間兌換貨幣：Please tell me how much you want to change. 請告訴我你要換多少。 How much of the remittance do you want to convert into Japanese yen? 你要把多少匯款換成日圓？ What kind of currency do you want? 要哪種貨幣？ What39。s it you wish to change? 你有什么要換的？ What kind of currency do you want to change? 要換哪種貨幣？ In what denominations? 要什么面值的？ Please tell me what note you want. 請告訴我要什么鈔票。 Will seven tens be all right? 7張10元的可以嗎？ Is it in traveler39。s cheques? 換旅行支票嗎？ I39。d like to know how I shall give it to you. 我想知道如何付錢給你。 How would you like it? 你要什么面額的？ Would you kindly sign the exchange form, giving your name and address? 請?jiān)趦稉Q單上簽字，寫出你的姓名和地址，好嗎？ Can you change me some money, please? 能否請你給我兌換一些錢？ Here it is, some French francs, Swiss francs, American dollars and a few Dutch guilders. 這些就是：一些法國法郎，瑞士法郎，美圓和一些荷蘭盾。 Would you please give me seven fivepound notes, four pound notes and four tenshilling notes, and the rest in small change. 請你給我7張5鎊紙幣，4張1鎊紙幣，4張10先令紙幣，剩下的要零票。 Would you mind giving me the six pence in coppers? 勞駕給我6便士的銅幣。 I39。d like to know if you could change this money back into . dollars for me. 我想知道能否把這筆兌回成美圓。 Could you change these French francs for me? 能給我兌換這些法國法郎嗎？ Can you give me 100 dollars in Swiss francs? 能否給我100美圓的瑞士法郎？ I39。d like to convert the full amount of the remittance into . dollars. 我想把全部匯款換成美圓。 I39。d like some coins for this note. 我想把這張紙幣換成硬幣。 I39。d like to break this 50 dollar note. 我想把這張50美圓紙幣換開。 Five twenties and ten singles, please. 請給我5張20元和10張一元的。 I need 300 dollars in 100dollar cheques. 我要300美圓票面為100美圓的支票。 I hope you39。ll give me ten traveler39。s cheques of 100 dollars each. 我希望給我10張面額為100美圓的旅行支票。 In fives, please. 請給我5元票面的。 Could you give me some small notes? 給我一些小票好嗎？ Useful Words and Phrases currency, money 貨幣 money changing 兌換貨幣 an exchange form 兌換單 bank note 鈔票 note of large denomination 大票 note of small denomination 小票 small change 零錢 subsidiary money 輔幣 nickel piece 鎳幣 plastic currency notes 塑料鈔票 convertible money 可兌換（黃金）紙幣信用證：L/C(信用證) C= Customer顧客 T=Teller職員 T: Can I help you, sir? 能幫你什么忙嗎，先生？ C: Yes, I want to open an L/C, but I don39。t know how to work? 對， 我想開個(gè)信用正， 但我不明白如何運(yùn)作？ T: Ok, Let tell you. A letter of credit is a written payment instrument issued by a bank at the request of a customer (always the importer). It will be sent to the exporter to make shipment and prepare the documents specified in the L/C. As soon as the L/C and documents are presented to the issuing bank, the bank must pay to the exporter (beneficiary). The bank acts as the first payer and this is the most important feature of L/C. 好， 讓我來告訴你。 信用正是應(yīng)客戶（通常是進(jìn)口商）的要求而開立的一種付款承諾文件，信用證將被寄給出口商，使出口商可以把貨物裝船， 并根據(jù)信用正的要求準(zhǔn)備單據(jù)。一旦信用證和單據(jù)提交給開證行，開證行必須立即付款給出口商（受益人）。銀行就作為第一支付人進(jìn)行支付，這就是信用證最重要 的特征。 C: I see, would you tell me what39。s the main content of an L/C? 我明白了， 你能告訴我信用證的主要內(nèi)容嗎？ T: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.商品的品名，數(shù)量，單價(jià)和種類， 裝貨港和目的地，價(jià)格和付款條件，裝船單據(jù)，最后裝運(yùn)期和到目的地的有效期。 C: Then how can I send an L/C to my customer? 那么， 我怎么才可以向我的客戶開出信用證呢？ T: In practice, the issuing bank will send the L/C to one of its correspondents at the place of export by mail of cable. After verifying the authenticity of the L/C, the correspondent (advising bank) will send the L/C to the exporter. 習(xí)慣上，開證行總是向出口商所在地的代理行發(fā)出郵件或電報(bào)，在檢驗(yàn)信用證的真實(shí)性后，代理行（通知行）將向出口方發(fā)出信用證。 C: How can my customer receive the proceeds? 我的客戶怎樣才能收到錢？ T: The exporter will make shipment and present the L/C with all the documents to a negotiation bank if it is available by negotiation. If the documents are in pliance with the terms of the L/C through carefully checking, the bank will negotiate the documents and send them to the issuing bank for reimbursement. The issuing bank will debit importer39。s account when releasing the shipping documents to the importer. The whole transaction now es to the end. 信用證是可以議付的，出口商向議付行提交信用證所要的所有單據(jù)， 只要所提交的單據(jù)和信用證要求的條件是一致的話，銀行將議付。當(dāng)開證行將裝船單據(jù)交給進(jìn)口商時(shí)，開證行就借記進(jìn)口方的帳戶，整個(gè)交易就完成了。 C: I see, Thank you very much 我明白了，謝謝你！ T: you39。re wele! 別客氣 L/C(信用證) C= Customer顧客 T=Teller職員 T: Can I help you, sir? 能幫你什么忙嗎，先生？ C: Yes, I want to open an L/C, but I don39。t know how to work? 對， 我想開個(gè)信用正， 但我不明白如何運(yùn)作？ T: Ok, Let tell you. A letter of credit is a written payment instrument issued by a bank at the request of a customer (always the importer). It will be sent to the exporter to make shipment and prepare the documents specified in the L/C. As soon as the L/C and documents are presented to the issuing bank, the bank must pay to the exporter (beneficiary). The bank acts as the first payer and this is the most important feature of L/C. 好， 讓我來告訴你。 信用正是應(yīng)客戶（通常是進(jìn)口商）的要求而開立的一種付款承諾文件，信用證將被寄給出口商，使出口商可以把貨物裝船， 并根據(jù)信用正的要求準(zhǔn)備單據(jù)。一旦信用證和單據(jù)提交給開證行，開證行必須立即付款