A typical business transaction (3) 商务英语写作 6 A typical business transaction (3)

Reviewing 8. Consignment note 托运单 9. Delivery note 交货单 10. Invoice 发票 11. Debit and credit notes（借记单和贷记单）

Today’s Tasks 12. Statement of account （结算单） 13. Payment （付款） 14. Receipt （收据）

Statement of account （结算单） 结算单用于提出付款要求。它是买方与供货商之间在一段时间内的交易总结，通常以一个月为周期。账单上列的第一笔数字是交易开始时所欠的余额，接下来依次列的是发票和借记单上的数额，然后减去贷记单上的数额及买方的支付款，最后的余额就是结算单开具之日所欠的数额。

Albion Works, Thomas Street JOHN G GARTSIDE & CO LTD Albion Works, Thomas Street Manchester M60 2QA Telephone 0161-980-2132 STATEMENT Johnson Tools & Co Ltd 112 Kingsway Date;18 August 200- LIVERPOOL L20 6 HJ Date Details Debit Credit Balance 1.8.- 18.8.- 20.8.- 22.8.- 25.8.- Account rendered Invoice B 832 Cheque received Debit Note D 75 Credit Note C 52 $ 1342.78 35.70 500 23.25 115.53 1458.31 958.31 994.01 970.76 E&OE Registered in England No 523807

Statement of account （结算单） Covering letter with statement Dear sirs We enclose our statement of account for all transactions during August. If payment is made within 14 days you may deduct the customary cash discount of 2%. Yours faithfully

Statement of account （结算单） Supplier reports underpaid statement 供货商报告未按结算单付款 Supplier’s letter Dear Sirs We are enclosing our September statement totaling $820.57. The opening balance brought forward is the amount uncovered by the cheque received from you against our August statement which totaled $560.27. The cheque received from you, however, was drawn for $500.27 only, leaving the unpaid balance of $60 brought forward. We should appreciate early settlement of the total amount now due. Yours Faithfully

Statement of account （结算单） Buyer’s reply Dear Sirs We have received your letter of 15 October enclosing September’s statement. We apologize for the underpayment of $60 on your August statement. This was due to a misreading of the amount due. The final figure was not very clearly printed and we mistakenly read it as $500.27 instead of $560.27. Our cheque for $820.57, the total amount on the September statement, is enclosed. Yours Faithfully

Statement of account （结算单） Buyer reports errors in statement Buyer’s notification Dear Sirs On checking your statement for July we notice the following errors: 1 The sum of $14.10 for the return of empty packing cases, covered by your credit note number 621 dated 5 July, has not been entered. 2 Invoice Number W825 for $127.32 has been debited twice - once on 11 July and again on 21 July. Therefore we are deducting the sum of $141.42 from the balance shown on your statement, and enclose our cheque for 4354.50 in full settlement. Yours Faithfully

Statement of account （结算单） Supplier’s acknowledgement: Dear Sirs Thank you for your letter of 10 August enclosing your cheque for $354.50 in full settlement of the amount due against our July statement. We confirm your deduction of $141.42 and apologise for the errors in the statement. Please accept our apologies for the inconvenience caused. Yours faithfully

Statement of account （结算单） Varying the terms of payments (改变付款条件) 如果供货商要求客户在发货之前或发货时付款，就称为“凭发票付款”。那些信誉高的客户有可能被允许按记账方式交易，发票上的款项记在他们的账上，结帐时以供货商寄的结算单为依据。 当客户认为有必要要求放宽付款时间时，理由必须充足。

Statement of account （结算单） Customer requests time to pay (granted) Dear Sirs We have received your letter of 6 August reminding us that payment of the amount owing on your June statement is overdue. We were under the impression that payment was not due until the end of August when we would have had no difficulty in setting your account. However it seems that we misunderstood your terms of payment. In the circumstances we should be grateful if you could allow us to defer payment for a further 3 weeks. Our present difficulty is purely temporary. Before the end of the month payments are due to us from a number of our regular customers who are notably prompt payers. We very much regret having to make this request and hope you will be able to grant it. Yours Faithfully

Statement of account （结算单） Supplier’s reply Dear Mr Jensen Having carefully considered your letter of 8 August, we have decided to allow you to defer payment of your account to the end of August. This request is granted as an exceptional measure only because of the promptness with which you have settled your accounts in the past. We hope that in the future dealings you will be able to keep to our terms of payment. We take this opportunity to remind you that they are as follows: 2% discount for payment within 10 days Net cash for payment within one month We look forward to continuing to work with you. Yours Sincerely

Statement of account （结算单） Customer requests time to pay (not granted) 未获准 customer’s request Dear Mr Wilson Thank you for your letter of 23 July asking for immediate payment of the $678 due on your invoice number AV54. When we wrote promising to pay you in full by 16 July, we fully expected to be able to do so. However we were unfortunately called upon to meet an unforeseen and unusually heavy demand earlier this month. We are therefore enclosing a cheque for $ 200 on account, and ask you to be good enough to allow us a further few weeks in which to settle the balance. We fully expect to be able to settle your account in full by the end of August. If you would grant this deferment, we should be most grateful. I hope to hear from you soon. Yours sincerely

Statement of account （结算单） (b) supplier’s reply Dear Mr Billingham Thank you for your letter of 25 July sending us a cheque of $200 on account and asking for an extension of time in which to pay the balance. As your account is now more than 2 months overdue we find your present cheque quite insufficient. It is hardly reasonable to expect us to wait a further month for the balance, particularly as we invoiced the goods at a specially low price which was mentioned to you at the time. We sympathise with your difficulties but need hardly remind you that it is in our customer’s long-term interests to pay their accounts so as to qualify for discounts and at the same time build a reputation for financial reliablility. In the circumstances we hope that in your own interests you will make arrangements to clear your account without further delay. We look forward to receiving your cheque for the balance on your account within the next few days. Yours sincerely

Statement of account （结算单） Supplier questions partial payment 供货商询问付部分款的理由 负债方按结算单付款时，一定要说明是“付部分款”（on account） “付全款”（in full settlement）。否则就会接到下列信函。 Dear We thank you for your letter of 10 October enclosing your cheque for $ 58.67. Our official receipt is enclosed as requested. As you do not say that the chaque is on account, we are wondering whether the amount of $58.67 was intended to be $88.67 – the balance on your account as shown in our September statement. In any case we look forward to receiving the uncleared balance of $30 within the next few days. Yours sincerely

Statement of account （结算单） Supplier rejects discount deduction 供货商拒绝给予折扣 Dear Thank you for your letter of 15 October enclosing your cheque for $292.50 in full settlement of our May statement. We regret that we cannot accept this payment as a full discharge of the $300 due on our statement. The terms of payment allow the 2% cash discount only on accounts paid within 10 days of statement whereas your present payment is more than a month overdue. The balance still owing is $7.50 and to save you the trouble of making a separate payment we will include this amount in your next payment and will prepare our July statement accordingly. Yours sincerely

Statement of account （结算单） Supplier ask customer to select terms of payment （供货商请客户选择付款条件） Dear Thank you for your letter of 3 April, but you do not say whether you wish this transaction to be for cash or on credit. When we wrote to you on 20 March we explained our willingness to offer easy credit terms to customers who do not wish to pay cash, and also that we allow generous discounts to cash customers. We may not have made it clear that when placing orders customers should state whether cash or credit terms are required. Please let me know which you prefer so that we can arrange your account accordingly. Yours sincerely

Statement of account （结算单） Form letter enclosing payment ( and acknowledgement) 附支付款（与付款确认)的标准化信函 sender’s form letter （付款人的标准化信函） Dear Sir or Madam We have pleasure in enclosing our cheque (bill/draft/etc) for $... In full settlement (part settlement) of your statement (invoice) dated… Please send us your official receipt. Yours sincerely

Statement of account （结算单） (b) Form letter acknowledging payment (确认收到付款的标准化信函) Dear Thank you for your letter of … enclosing cheque (bill/draft/ect) for $... In full settlement (part payment) of our statement of account (invoice) dated… We enclose our official receipt. Your sincerely

Statement of account （结算单） Letter informing supplier of payment by credit transfer (通知供货商使用信用转账方式付款) Dear A credit transfer has been made to your account at the Barminster Bank, Church Street, Dover, in payment of the amount due for the goods supplied on 2 May and charged on your invoice number 1524. Yours faithfully

Statement of account （结算单） Letter informing supplier of payment by banker’s draft (使用银行汇票付款) Dear Our banker’s draft is enclosed, drawn on the Midminster Bank, Benghazi, for $672.72 and crossed “ Account Payee only ”. The draft is sent in full settlement of your account dated 31 May. Please acknowledge its safe receipt. Yours sincerely

Statement of account （结算单） Supplier send goods COD (cash on delivery) 按货到付款方式发送货物 Dear Sir or Madam Thank you for your order for one of our model X50 cameras. This model is an improved version of our famous Model X40, which has already established itself firmly in public favor. We feel sure you will be delighted with it. At the price of $89.25 we believe it represents the best value on the market for cameras of this type. Your camera will be sent to you today by compensation-fee parcel post, for delivery against payment of our trade charge of $90. This charge includes packing and postal registration and COD charges. Under our guarantee you are entitled to a refund of your payment in full if you are not completely satisfied, but you must return the camera by compensation-fee parcel post within 7 days. Yours faithfully (◆)

结算英语词汇（1） 现金帐户 Cash account 预付现金 Cash advance 凭提货单支付现金 Cash against Bill of Lading (B/L) 凭单据付现款||凭装货单付现款 Cash against Documents 现金资产 Cash assets 现金结存||现金差额 Cash balance 现收现付制||现金收付制 Cash basis 付现款后交货||交货前付现款 Cash before delivery 装运前付现款 Cash before shipment

结算英语词汇 （2） 货到付现款 Cash on delivery (C.O.D.) (Eng.) 货到收现款 Collect on delivery (C.O.D.) (Am.) 承兑后若干天付款 days after acceptance (D/A) 开票日后若干日 days after date (D/D) 见票后若干日 days after sight (D/S) 承兑交单 documents against acceptance (D/A) || documentary Bill for Acceptance (D/A) 付款交单 documents against payment (D/P) 定期汇票 date draft

结算英语词汇 （3） 一个月内付款2%折扣 2% one month 三个月内付款需现金 3 months net 立即付现款 prompt cash 付现款 net cash ；ready cash； cash 汇票(美) draft 汇票(英) bill of exchange 见票即付（即期汇票） draft at sight；sight draft 托收汇票 draft for collection ；bill for collection 来取即付汇票 draft on demand；bill on demand 见票后 .. 天付款 draft at .. days' date 跟单汇票 draft with documents attached；documentary draft

结算英语词汇 （4） 无追索权汇票 draft without recourse 银行汇票 bank draft 银行汇票；银行票据 banker's draft 商业汇票 merchant's draft 电汇 cable draft 折扣汇票 discount draft 被拒付汇票 dishonored draft 折扣 discount (DC) 付现款时2%折扣 less 2% due net cash 现款5%折扣 5% for cash

结算英语词汇 （5） Documents against Payment，D/P Principal 委托人 付款交单 Documents against Payment at sight，D/P sight 即期付款交单 Documents against Payment after sight，D/P after sight 远期付款交单 Documents against Acceptance，D/A 承兑交单 (◆) Principal 委托人 Remitting Bank 托收银行 Collecting Bank 代收银行 Presenting Bank 提示行

payment 发货清单与结算单一般都会标出付款条件。如： Prompt cash （即付）：这是一种较灵活的条件，一般可以理解为：发货清单或结算单开具之日起15日之内付款。 2% 30 days （30日内付款可少付2%）：在发票或结算单开具的30日之内付款，可少付2%，过期将付全款。 Net 30 days （30天内付款）：必须在30日内付全款。