财经英语学习笔记
兹同函奉上支票面额50000元，请记入近藤幸造先生的帐款内，同时请寄收据二份为荷。Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge receipt to us in duplicate.
依照佐藤先生指示并受其委托，兹奉上即期汇票一纸面额200000元。请贷入该人的帐户为荷。
By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account.
兹奉上面额250000元的支票一张，敬请交付收据为荷。
I send you herewith a cheque, value $250,000, receipt of which please acknowledge.
为结清5月1日贵方发票，我们奉上三尾银行汇票面额125000元，惠请记入本公司贷方帐户，并惠请开出收据为荷。
In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt.
付款已收到
为结清委托销售，我们已收到面额100000元支票一张，现已转入贵贷方帐户，非常感谢。
We acknowledge receipt of your cheque, $100,000, in settlement of the charges on the consignment, and pass this sum to your credit, with best thanks.
我们于昨日收到贵函及面额55000元支票一张，谢谢。
We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you.
我们已收到贵方5月5日函及同函附寄的面额51250元的汇票一张，用以结清贵方帐款。
We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.
为结清到5月15日为止的贵方帐款，贵方所寄面额31250元支票我们已经收到。
We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May.
开立汇票
我们于本日向贵公司开出第123号面额500000元。汇票一张见票即付。
We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payable at sight.
遵照贵方指示，我们已于本日向田中公司开出见票后60日付款的面额200000元汇票一张，费用包括在内。
We have to acquaint you that, in accordance with your instructions, we have this day drawn upon Messrs, tanaka & Co., at 60d/s for $200,000, inclusive of charges.
我们已于本月开出由贵方所指定的人于三个月后付款的面额为100000元汇票一张，恳请惠予承兑为荷，特此通知。
We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend to your kind protection.
我们于本月向贵方开出三个月后付款的面额为500000元的汇票一张。对此，我们依惯例，记入贵贷方帐内，特此通知。
we have the pleasure to inform you that we have drawn this day on you for $500,000, at 3m/s. for which we have credited you as usual.
请求开出汇票
因葡萄酒尚未售出，近期也难有攻观，我方目前不能遵照齐滕先生的指示将余额向贵方开出汇票或汇给贵方。
As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr. Saito's orders as to drawing on you or remitting you the balance at present.
如有机会，请向本人开出煤炭价款加上保险费的汇票。对于这批出口货物，为弥补发生损害的损失，请办理保险并在货值上再加保5%金额
Should you have an opportunity, you may draw on me for the cost of coal, together with that of insurance, which you will be so good as to effect on the outward cargo to its full value, with an addition of five per cent, to cover expenses in case of loss.
为收回款项，请依照最有利的汇率，向我方开出见票后60日付款的汇票，并请同时提供发票、提单及保险单为荷。
For your reimbursement, you will draw on me at sixty days' sight, and at the most favourable exchange, furnishing me at the same time, with an invoice, bill of lading and insurance policy.
对贵方的发票金额，请向汉堡A公司开出见票后三个月付款的汇票，附寄该公司提单一份，并请该公司办理保险。
For the amount of your invoice, you will be so good as to draw on Messrs. A & Co. of Hamburg, at three months' date, and forward them a bill of lading, requesting them to effect insurance.
请求承兑汇票
兹向贵公司开陈这批货见票后60日付款、面额500,000元汇票一张，请予承兑为荷。
We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days' sight, which please protect on presentation.
我同函寄上由Axbridge的布莱克先生付款、见票后30日付款的面额为50美元汇票一张，请向付款人提出后请其承兑，并予保管，到期请将金额给我汇来。不胜感激。
I take liberty to trouble you with the enclosed draft for $50, at thirty days' sight, on Mr. Black of Axbridge, which I shall be obliged by your getting accepted, and retaining in your possession until due, at which time you can remit me the amount.
我公司伦敦分公司开出面额300,000元的汇票一张，兹同函奉上，承兑后寄还为荷。 Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and return.
同函奉上神户Brown兄弟公司向贵公司开出的汇票一张，恳请惠予承兑后并及时寄还为荷。
Herewith we hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselves, which please accept and return to us in due course.
寄汇票
同函奉上由贵城三木银行付款、面额为500,000元的即期汇票一张，收到后敬请告知为荷。
We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of which please acknewledge.
兹同函奉上以Robert父子公司为付款人、面额26.15美元的即期汇票一张，用以清偿所欠贵方债务。
Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you.
谨同函奉上以George Bury公司为付款人、面额500美元见票后60日付款的第一联汇票一张，请办理手续取款后, 记我的贷方帐户为荷。
Enclosed you will receive first of exchange for $500 at sixty days' sight, on George Bury &Co., with which you will please to do the needful, and credit my account accordingly.
同函寄上五张汇票，金额总计为5,620,000元，详见注脚。
Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000.
承兑汇票
贵方9月1日函及所附以George Bury公司为付款人、面额500美元见票后60日付款的汇票一张均已收悉，现已获得及时承兑，到期后将记入贵方贷方帐户。
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公司为付款人的三张汇票, 已由史密斯公司承兑。
Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.
贵方10月7日开出的，票面日期30天后付款、由贵方指定付款人的汇票，将及时获得承兑。
Your draft under date of th 7th Oct., at 30 days' date to your own order, will be duly honoured.
无法承兑汇票
我们很遗憾地声明，以须藤先生为付款人的票面560,000美元的汇票已遭拒付，我们不得不要求贵方汇寄567,500美元。包括由此而产生的费用在内。
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.
由矢野先生承兑的贵方汇票第2345号、面额2,500,000美元，已遭拒付，特此声明。
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日已通知贵方的未获承兑的汇票，金额1,000,000美元，虽已到期但未获清偿。我不得不将该票寄还并附寄拒付证书一份以及我的佣金和费用的帐目一份。这笔金额共计1,013,500美元，我已向贵方开出凭大木先生或指定付款人的即期汇票一张，请查收。
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.
请求延期付款
我公司小泽先生因急事出差大阪，5月1日以前不能返回，故该件请宽延至5月1日，我们将于5月2日汇款。
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.
数日之内我们将有三笔大额近款，所以我们最迟于下星期一以前定给贵方汇款。
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.
对6月1日应付款项，如果能延些时间，我将非常感谢。
I shall be very much obliged if you will give me a little more time to settle your account due 1st June
无力付款
非常遗憾，本公司目前实在无力结清该帐。
We tegret that we are not able at the moment to make you a settlement.
贵公司要求该帐在7月16日以前结清, 但我公司恐怕无能为力，我们将乐意接受贵方二个月期的汇票以结清这笔款项。
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.
由于目前生意普遍地不景气，由我公司承兑、10月18日到期、面额1,500美元的汇票将无法兑现。
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.
往来账目
兹同函奉上贵方的往来帐，余额为15.7美元，于本日列入新帐借方内，敬请核查见复为荷。
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.
谨同函奉上贵方的往来帐，我方顺差500美元，如核查无误，请列入新帐为荷。
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.
兹同函寄上贵方的往来帐，其上显示我方顺差500美元。
I hand you, enclosed, your account current, showing a balance in my fivour of $500.
分期付款
我们送货后，顾客直接向我们办分期付款。我们收款时，要将收据交付顾客。
The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts.
您租用我公司的缝纫机一台，同时送上一张契约书，记明您应为此每月付款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.
我们约定分期付款而将该机械组给贵公司使用。我们希望贵公司对此协议能严格履行。
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
敬请留意，我公司对市区的付款日，订于每周星期三上午11时起至下午3时。但是，我们希望各位债权人至少提前三天派代表与我行接洽清偿金额。
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.
提交清算书后15日内付款可打10%的折扣，超过15日，依全额付清。
The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictly net. 很好的范式, 适当修改便可新用. 财经英语可以分为三大类:商务英语\货币英语\经济理论英语.
商务英语的核心是形式发票,
货币英语包括财税\财会\金融等,看似复杂,它也有一个核心,是资产负债表.
经济理论英语涉及的内容很广,但也有一个核心,就是国民经济和社会发展统计公报.
很有趣的是,它们都是表格,更有趣的是,你只要能用英语来编制这三个表的其中一个,那么,你在相关方面的财经英语和财经知识同时就算入了门.现代财经,其实就是一个数字与表格的时代.
财经英语有很多有趣的单词,它往往用最常见的最简单的单词表现较复杂的内容.
试举下:
"BOOK",银行界把它叫存折,对帐单,支票,会计界把它叫会计(音译簿记),帐本,记录,装订,帐面,外贸界可用它作台帐,订舱,约定,人事部门也可用它来作考勤表,甚至可用它来作"文员"，客家话的BOOK,有埋伏的意思,是否从其中来?
GROWTH,GROW原指成长,所以在财经方面用得较多,它可用在增长,种植,农业物,谷物,庄稼,发展,发育.变化等意义.
CASH,多数词典译为现金，现款，这好象不太确切.因为西方的CASH还应当包含银行里的存款,他们的存款也可叫CASH,而在国内是万不可.所以应该译为货币资金,中国的银行存款与现金在周转速度上有区别,但在西方两者的变现能力是一样的.现金流量一词，是从西方引进的，它的正确译名应是货币资金流量．而现金的正确译法是CASH IN HAND．
finance ， 财政，财务，金融是同一词，可见三者之间的关系是多密切．
charge，收费，负责，主管，利息，费用，借记.
CLOSE CLOSING CLOSED 关系密切,倒闭,歇业,结转,结清.
欢迎交流,指正.
[ 本帖最后由 12345 于 2008-3-27 21:31 编辑 ] 税收英语对话：营业税
能介绍一下营业税的知识吗
Would you please give the general introduction of the business tax？
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
Taxpayer： my company will begin business soon， but I have little knowledge about the business tax. Can you introduce it？
税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official： I will try my best. Generally speaking ，the business tax is levied on the taxable service ，the transfer of intangible asset and sale of the immovable property within china .
纳税人：什么是应税业务？
Taxpayer： what do you mean by the taxable services？
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
Tax official： they are the definite items stipulated by the law， such as the transportation， construction， finance ， insurance and the like .they do not include the processing， repairs， and replacement services， for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么？
Taxpayer： it is easy to understand the immovable property， but what do you mean by the intangible asset？
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official： it means the royalties， include patent right， proprietary technology， copy right， trademark right， and so on.
纳税人：计税收入如何确定？
Taxpayer： what about the tax base？
税务局：大多数情况下指全部价款包括价外费用。
Tax official： in most case， it is the total consideration received， including additional fees and charges.
纳税人：预收的价款也计算在内吗？
Taxpayer： does that include the turnover received in advance？
税务局：对于无形资产和不动产是这样。
Tax official： yes， it does in the case of transfer of the intangible assets or immovable property .
纳税人：无偿赠送呐？
Taxpayer： and what about the donation？
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official： the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
纳税人：收款是外币怎么办？
Taxpayer： what can we do if we receive turnover in the form of foreign currency？
税务局：按收入当日或当月一日的汇率换算。
Tax official： you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month， that the Taxable item happened .
纳税人：营业税税率是多少？
Taxpayer： how about the tax rate？
税务局：一般是3%到达5%，娱乐业是5%到20%.
Tax official： in general， the rate is from 3% to 5%， but the entertainment is from 5% to 20%.
纳税人：您说的对我太有帮助了，谢谢！
Taxpayer： what you have said is very helpful， thank you .
这段简短对话涉及较多常用的专业词汇: 营业税 business tax
应税业务、无形资产 不动产 taxable service ，f intangible asset ， immovable property .
交通运输、建筑安装、金融 保险 加工、修理、修配业务，增值税。
transportation， construction， finance ， insurance processing， repairs，replacement services，value added tax.
专有权，专利权、专有技术版权、商标
patent right， proprietary technology， copy right， trademark right
价外费用 additional fees and charges. 预收价款 received in advance
无偿赠送 donation视同 in the case of 税务当局 tax authority. 外币
foreign currency 汇率 exchange rate . 税率 tax rate？ 娱乐业
entertainment ACCOUNT\ACCOUNTING|ACCOUNTANT,ACCOUNT这个词也很活,原来是新闻英语较常用的"报道","叙述",但现在较少见了.现代会计学建立以后,它变成了财经界一个具有"数数"标识的单词.马克思因此将会计定义为"观念的总结"和"过程的控制",这不仅与原义中"报道\解释\说明\总结\控制\监督"的意义相吻合,而且道出会计的本质,.而REPORT已被新闻英语惯用了,但它在财经方面又添加了"报表"的含义.
说到报表,不能不提及"BALABCE",它原指天平称,它在财经方面指"余额",而资产负债表用"BALANCE"来表示,最确切不过了.一,这个表是取"BALANCE"来编制的,二,这个表是平衡的. ballpark,原指大型的球类公园．在财经方面则引用为＂大约＂，
如:Ｐlgive me a ballpark figure.请报给我一个大约的数．
BOTTOM LINE,原指最底线,在财经里,则当成"最后的期限","最重要的"(这是从财务报表最后一行的数字是令人最关心的意义中演变而来)
OUT OF THE RED.对于这个RED,如要望文生义的话,请望远点.这个词组是"摆脱亏损的局面",为何?
OVERTIME加班加班费 out of the red 是不是 远离赤字 来的？ 正是.语言学家就是语言学家,我班门弄斧来了.
所以,当我们讨论一家企业处于"IN THE BLACK"时,不是说倒霉,而是指有利润了. 今天听到big boss 一词,出自一位曾留学英国的希腊客商之口.操一口标准的英文.
随着中国影响力的提高,中式英文有被接纳的趋势.
英语中也有些来自中文的单词,如TAIBAN 商行经理.又回流到中国,成了大班,而BIG BOSS
可能将是中英结合的产物. 这是一跨国公司在中国其中一个办事处一位财经干部的岗位责任.看来这家公司较害怕触犯中国的法律,
业务是在周密谨慎的原则下开展.
1.To direct and to control all financial and legal mattersin the Region
so that actions taken allowto operate in the most efficient,
cost effective and profitable manner and so that all statutory, legal and
corporate requirements are met.
1。指导和控制辖区内所有财经和法律事项,以确保业务高效、低成本和高收益，并确保符合国家法律、
政府法规和公司总部的要求。
2.To participate in the management of and contribute to the overall
profitability and long-term development of the Region.
2。参与区内长远发展和利润目标的管理。
3. To participate in the strategic and business planning of the Region.
参与区内业务计划和战略目标的制订。
Principal accountabilities:
The key responsibilities of the Finance Manager are:
1.Set-up, direct and control the finance function of the Region such that:
建立区内的财务体系，并加以管理和控制。具体如下
-The accounts of companies in the Region give a true and fair view of its
financial position
确保区内公司的会计信息反映的财务状况是真实和公正
-The financial information of companies in the Region complies with all
statutory and fiscal requirements and all specified requirements of Corporate,
HQ and Governmental agencies.
确保区内公司的财务资料符合法律和财政法规的要求,符合政府部门和公司总部的要求
-Appropriate and accurate management information is available to the company
Board and to HQ on a timely basis.
在及时的基础上,为公司董事会和总部提供合适的准确的管理资讯
-Appropriate controls, within the framework laid down by HQ, are in place to
safeguard the assets of companies in the Region.
在总部规定的框架内,对区内的财产,进行恰当的到位的控制,以确保其安全.
2. Develop appropriate analyses of past, present and forecast financial results,
independent of country or regional management, to provide thorough explanation
of performance and prompt, effective reaction to performance issues.
独立制作财务分析报告， 包括过去、现在和未来的财务分析， 提供完整的业绩说明， 高效及时地反馈业绩情况。
3. Provide guidance and advice to regional and in-country financial management
regarding policy, processes, systems and financial staffing and organisation.
为地区内或当地的财务管理层提供有关政策、程序、系统、财务人员配置及组织结构方面的指导性建议。
4. Assist in the development of the Region's business plan, including setting
requirements for 'bottoms-up' budgeting, reviewing and analysing all submissions,
generating recommendations re final budgets, consolidation and overall plan presentation.
4，'bottoms-up' 这里成了最终的。
5. Co-ordinate with China/Asia South finance functions on matters pertaining to tax,
treasury, accounting/reporting and the overall integration of finance affairs by country
and Region. Respond on a timely and informed basis to questions and requests for analyses
from the parent finance function via Asia Corporate office.
6. Develop close, co-operative working relationships with Finance Managers
based in other parts of China and in Singapore so as to be able to provide & meet
timely consolidated management reporting requirements.
7. Provide objective financial analyses, recommendations and support for
corporate development projects including acquisitions, divestments, joint
ventures and major new business initiatives when required. These activities
will span business evaluation, due diligence process and business integration planning.
8. Assist in the Strategic Planning process, reviewing and analysing all submissions and
participating in the development of overall business strategy for the Region.这
[ 本帖最后由 12345 于 2008-4-16 01:54 编辑 ] 今天筹备广交会的布展工作，路过芳村一个楼盘，楼顶上的广告牌闪动几个光彩夺目的大字，上面写着“ANOTHER WORLD”，我试问身旁几位跟单员，这应作何解？ 一位刚从学校出来的英专本科生，便直答：“另一个世界”。 而一位过了八级的老员工译作“世外桃源”。
但是，我还是想起了李白那首《山中问答》：问余何事栖碧山,笑而不答心自闲,桃花流水杳然去,别有天地非人间 。
“别有天地非人间”，哈！这个广告不知算好还是不算好？ “ANOTHER WORLD”
别有天地非人间
让人联想翩翩，不知道好与不好
世外桃源定是好的了
另一个世界 也是模棱两可的 广交会每晚将散场时，就播放：边疆的泉水清又纯 古筝
http://www.ctqedu.cn/pxxx/Images/uploadfiles/20070426061216.mp3 博鳌论坛年会背景音乐是《万泉河水清又清》
http://video.baidu.com/p?word=%CD%F2%C8%AA%BA%D3%CB%AE%C7%E5%D3%D6%C7%E5&pos=1&s=4
http://www.fcmp3.com/accompany/download.aspx?accompany_id=4681
音乐与政治挂不了勾，，走到了开放的前沿阵地，这优美的旋律引起了多少人的感慨。
[ 本帖最后由 12345 于 2009-1-9 18:37 编辑 ]