外贸中常用的会计术语及付款方式术语
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
现金交易
Cash dealing
现款押金||现金存款
Cash deposit
现金折扣||现金贴现
Cash discount
付现款||现金支付
Cash payment
现金结算
Cash settlement
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)
定期汇票
date draft
承兑交单
documents against acceptance (D/A)||documentary Bill for Acceptance (D/A)
付款交单
documents against payment (D/P)
折扣
discount (DC)
付现款时2%折扣
less 2% due net cash
现款5%折扣
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