外貿中常用會計術語及付款術語

　　外貿中常用會計術語及付款術語：

　　現金帳戶 Cash account 預付現金Cash advance

　　憑提貨單支付現金Cash against Bill of Lading (B/L)

　　憑單據付現款||憑裝貨單付現款 Cash against Documents

　　現金資產Cash assets

　　現金結存||現金差額 Cash balance

　　現收現付制||現金收付制Cash basis

　　付現款后交貨||交貨前付現款Cash before delivery

　　裝運前付現款 Cash before shipment

　　現金交易 Cash dealing

　　現款押金||現金存款Cash deposit

　　現金折扣||現金貼現Cash discount

　　付現款||現金支付Cash paymen

　　現金結算Cash settlement

　　貨到付現款Cash on delivery (C.O.D.)(Eng.)

　　貨到收現款 Collect on delivery (C.O.D.)(Am.)

　　承兌后若干天付款 days after acceptance (D/A)

　　開票日后若干日 days after date (D/D)

　　見票后若干日days after sight (D/S)

　　定期匯票 date draft

　　承兌交單documents against acceptance (D/A)||documentary Bill for Acceptance (D/A)

　　付款交單documents against payment (D/P)

　　折扣 discount (DC)

　　付現款時2%折扣less 2% due net cash

　　現款5%折扣 5% for cash

　　一個月內付款2%折扣 2% one month

　　三個月內付款需現金 3 months net

　　立即付現款prompt cas

　　付現款 net cash||ready cash||cash

　　匯票(美) draft

　　匯票(英) bill of exchange

　　見票即付||即期匯票draft at sight||sight draft

　　托收匯票draft for collection||bill for collection

　　來取即付匯票 draft on demand||bill on demand

　　見票后 .. 天付款 draft at .. days\\' date

　　跟單匯票 draft with documents atta ched||documentary draft

　　無追索權匯票 draft without recourse

　　銀行匯票bank draft

　　銀行匯票||銀行票據banker\\'s draft

　　商業匯票merchant\\'s draft

　　電匯cable draft

　　折扣匯票 discount draft

　　被拒付匯票 dishonoured draft

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