外貿(mào)函電第二版Unit09信用證課件

外貿(mào)函電第二版Unit-09-信用證2022/10/11外貿(mào)函電第二版Unit09信用證外貿(mào)函電第二版Unit-09-信用證2022/10/10外貿(mào)9.1Introduction（簡介）目的：掌握如何申請開立信用證、或?qū)π庞米C進(jìn)行修改、延期及相關(guān)的回復(fù)。

信用證（LetterofCredit）是國際貿(mào)易中最常用的支付方式，不僅適用于個別交易，也適用于系列交易。信用證的開證程序始于進(jìn)口方。進(jìn)口方通知開證行（IssuingBank）開立以出口方為受益人（Beneficiary）的信用證。信用證包含進(jìn)出口雙方達(dá)成交易的詳細(xì)內(nèi)容。信用證開出后，由開證行將信用證寄給出口方所在地的通知行（NotifyingBank）。接到信用證后，銀行和出口方會對信用證進(jìn)行審核。根據(jù)審核無誤的信用證，出口方就可備貨裝運。裝運后，出口方就可以繕制符合信用證要求的單據(jù)，再據(jù)此向議付行（NegotiationBank）交單議付，取得貨款。外貿(mào)函電第二版Unit09信用證29.1Introduction（簡介）目的：掌握如開證申請人（進(jìn)口人）受益人（出口人）通知行/議付行付款行/開證行貿(mào)易合同承運人信用證結(jié)算方式⑴⑴⑾付款贖單⑵簽署開證申請書⑽通知備款贖單⑿交單取貨⑸交貨取單⑷檢驗真?zhèn)魏笸ㄖ庞米C⑹向議付行交單議付⑺審單墊款⑶開證行向通知行寄交信用證⑻議付行向開證行寄單索償⑼審單償付信用證的基本業(yè)務(wù)程序外貿(mào)函電第二版Unit09信用證3開證申請人受益人通知行/議付行付款行/開證行貿(mào)易合同承運人信

有時，進(jìn)口方由于某種原因而未能按合同規(guī)定的時間開立信用證，這時，出口方應(yīng)催促進(jìn)口方迅速辦理開證手續(xù)（UrgingEstablishmentofL/C），特別是大宗商品或進(jìn)口方要求特制的商品，更應(yīng)結(jié)合備貨情況及時進(jìn)行催證。催證信函的寫作得講究技巧，其目的是勸說對方給予緊密合作并履行其義務(wù)。如果催證信函措辭不當(dāng)，就有可能激怒進(jìn)口方，造成不愉快的后果。因此，除特殊情況外，不應(yīng)在催證信函的一開始就強(qiáng)烈地指責(zé)對方?jīng)]有履行合同，而應(yīng)用禮貌的語氣告訴對方貨已備妥，但是相關(guān)的信用證還未開到。如果第一封信沒有回音，緊接著，就要寫第二封信，此時可向?qū)Ψ奖硎臼腕@訝。外貿(mào)函電第二版Unit09信用證4外貿(mào)函電第二版Unit09信用證4如果出口方在審證時發(fā)現(xiàn)信用證條款存在與合同內(nèi)容不相符的地方，這時就需要改證。改證要求一般是由出口方提出的。有時，出口方發(fā)現(xiàn)信用證條款需要修改也會提出改證要求。改證的一般程序是先由出口方征得進(jìn)口方的同意，再由進(jìn)口方向開證行申請修改信用證。出口方有時會由于某些原因，而不能在信用證規(guī)定的裝運期內(nèi)裝運，這時出口方必須要求延長信用證的裝運期和有效期。無論是信用證修改，還是信用證展期，對應(yīng)信函的寫作都要注意采用禮貌的語氣。因為信用證的修改或展期耗時耗費，對進(jìn)出口雙方來說都是煩惱的事情。外貿(mào)函電第二版Unit09信用證5外貿(mào)函電第二版Unit09信用證59.2WritingSkills（寫作技巧）催證信函的寫作步驟及常見表達(dá)方式：外貿(mào)函電第二版Unit09信用證69.2WritingSkills（寫作技巧）催證信函的寫Inregardto關(guān)于…Inregardtoyourrequestforinformation,IregrettoinformyouthatIamunabletohelpyou.關(guān)于你需要情報的事，我遺憾地告訴你我沒法幫助你。Withregardtohardness,thediamondisinaclassbyitself.講硬度，金剛鉆是獨一無二的。外貿(mào)函電第二版Unit09信用證7Inregardto關(guān)于…外貿(mào)函電第二版Unit09信uptonowadv.到目前為止；至今；迄今Uptonowhe'sstillquiet.他直到現(xiàn)在仍保持沉默。外貿(mào)函電第二版Unit09信用證8uptonowadv.到目前為止；至今；迄今外貿(mào)外貿(mào)函電第二版Unit09信用證9外貿(mào)函電第二版Unit09信用證9改證或信用證展期信函的寫作步驟及常見表達(dá)方式：外貿(mào)函電第二版Unit09信用證10改證或信用證展期信函的寫作步驟及常見表達(dá)方式：外貿(mào)函電第二版外貿(mào)函電第二版Unit09信用證11外貿(mào)函電第二版Unit09信用證11validityn.

有效，合法性；效力；正確性

Somepeople,ofcourse,deniedthevalidityofanysuchclaim.當(dāng)然，一些人否定了此類說法的合理性。

外貿(mào)函電第二版Unit09信用證12validityn.有效，合法性；效力；正確性外貿(mào)函電9.3SpecimenLetters（樣函）Letter1：UrgingestablishmentofL/C

DearSirs,Pleaseopenacredit1ofGBP30,000withyourcorrespondentsinLondoninfavorof2theUniversalClothingCo,London,tobeavailabletotheCompanyuntilJuly31againstashipmentofwaterproofclothingbyS.S.CathayleavingLondonforTokyoonJuly24.WhentheconsignmentisshippedtheCompanyistodrawonyourcorrespondentsat60d/s.Thedocumentstoaccompanythedraftarethebilloflading,commercialandconsularinvoicesandinsurancepolicy.Kindlyaskyourcorrespondentstoseethattheinsurancepolicygivesfullcoverbeforetheyacceptthedraft.Yoursfaithfully,外貿(mào)函電第二版Unit09信用證139.3SpecimenLetters（樣函）LetterL/C常用搭配covering/regarding+goodsfortheamountof+amountinone’sfavor+beneficiaryforone’saccount+payerwith/through+issuingbank外貿(mào)函電第二版Unit09信用證14L/C常用搭配外貿(mào)函電第二版Unit09信用證14correspondentn.通訊員，記者；通信者theBBC'spoliticalcorrespondent英國廣播公司的政治新聞記者外貿(mào)函電第二版Unit09信用證15correspondentn.通訊員，記者；通信者外貿(mào)函inone‘sfavor以…為受益人。指有權(quán)享有信用證的利益的人，一般指出口商。

inone'sfavor與infavorof短語意思相同。e.g.Assoonasthelicenceisapproved,anL/Cwillbeopenedinyourfavour.只要許可證一批準(zhǔn)，就開立以貴方為受益人的信用證。外貿(mào)函電第二版Unit09信用證16inone‘sfavor以…為受益人。外貿(mào)函電第二版Universaladj.普遍的；通用的；全世界的；n.一般性Thedesiretolookattractiveisuniversal.愛美之心，人皆有之。Therearenoeconomicuniversals.沒有普遍適用的經(jīng)濟(jì)學(xué)原理。外貿(mào)函電第二版Unit09信用證17Universaladj.普遍的；通用的；全世界的；外Cathayn.

（古文詩歌）中國HaveyouevertakenCathayPacific?你有沒有搭過國泰航空公司的班機(jī)？

外貿(mào)函電第二版Unit09信用證18Cathayn.（古文詩歌）中國外貿(mào)函電第二版Unit09consignmentn.

裝運的貨物；托運；委托，托管aconsignmentofmedicines運送的一批藥物外貿(mào)函電第二版Unit09信用證19consignmentn.裝運的貨物；托運；委托，托管accompany陪伴；陪同KenagreedtoaccompanymeonatriptoAfrica...伴隨；和…一起發(fā)生（或同時存在）為（歌手或樂手）伴奏HesangandAliceaccompaniedhimonthepiano...他一邊唱，艾麗斯一邊為他鋼琴伴奏。外貿(mào)函電第二版Unit09信用證20accompany陪伴；陪同外貿(mào)函電第二版Unit09信用Letter2：ImporternotifyingL/CarrangementDearSirs,Re:OrderNo.7766Weencloseanorderfor2,000(twothousand)waterproofraincoatsandhavemadearrangementswiththeBankofJapan,Tokyo,toopenacreditinyourfavor.ThecreditisvaliduntilJuly31andwillbeconfirmed3toyoubytheBank’sLondonoffice,GreshamStreet,EC2P2EB.Pleasedrawonthemat60d/s.ItisunderstoodthatthegoodswillbeshippedbyS.S.Cathay,sailingfromLondononJuly24.外貿(mào)函電第二版Unit09信用證21Letter2：ImporternotifyingL/

CartoncontainingthegoodsshouldbemarkedS.M.Theamountofourcredithasbeenfixedtoprovideadequatecoverforyourinvoice,whichshouldprovideforallcharges,includinginsurancetoTokyo.

Pleasenotifyuswhenthegoodsareshipped.Yoursfaithfully,外貿(mào)函電第二版Unit09信用證22外貿(mào)函電第二版Unit09信用證22covervi.&vt.包括，涉及，償付，彌補(bǔ)，投保

Thecompensationwillcoverthewholeloss.n.封袋，保險Wehavedecidedtoarrangethenecessaryinsurancecover.coveragen.保險范圍，投保總額，保證金Regardinginsurance,thecoverageisfor110%oftheinvoicevalueuptotheportofdestination.外貿(mào)函電第二版Unit09信用證23cover外貿(mào)函電第二版Unit09信用證23Letter3：AreplytoLetter2DearSirs,YourorderNo.7766ofJuly1hasnowbeencompletedandtakenonboardtheS.S.Cathaywhich,weareinformed,willbesailingtomorrow.Shippingdocuments,includingoriginalinvoice,havebeenpassedtotheLondonBranchoftheBankofJapan,uponwhomwehavedrawnat60d/sforthenetamountdue,namelyGBP2651.44.Fromthecopyinvoiceenclosedyouwillnoticethatwehaveallowedaspecialquantitydiscountof2.5%and,providedyougiveusaliberalshareofyourbusiness,weshallbehappytoallowasimilardiscountonfuturelargeorders.Wetrusttheconsignmentwillreachyousafelyandprovesatisfactory.Yoursfaithfully,外貿(mào)函電第二版Unit09信用證24Letter3：AreplytoLetter2外貿(mào)passto傳給，轉(zhuǎn)到，通到Uponhisdeceasethehousewillpasstohiswife.他死后房屋歸他太太所有。外貿(mào)函電第二版Unit09信用證25passto傳給，轉(zhuǎn)到，通到外貿(mào)函電第二版Unit09信用due1、由于;因為Thecountry'seconomicproblemsarelargelyduetotheweaknessoftherecovery...該國的經(jīng)濟(jì)問題很大程度上是因為復(fù)蘇乏力。2、到期的;預(yù)期的Theresultsaredueattheendofthemonth...預(yù)計月底會有結(jié)果。Paymentdue應(yīng)付款項3、應(yīng)有的;應(yīng)得的;Iwassentachequefor￡1,525andadvisedthatnofurtherpensionwasdue...我收到了一張1,525英鎊的支票，并被告知我應(yīng)得的養(yǎng)老金到此為止。外貿(mào)函電第二版Unit09信用證26due1、由于;因為外貿(mào)函電第二版Unit09信用證26liberal開明的；開通的；（個人）自由主義的anationoffree-thinkingliberals思想開放的自由主義者的國度Theyfavourliberalfree-marketpolicies.他們支持開放的自由市場政策。大量的；豐富的Asalwaysheisliberalwithhisjokes...像平時一樣，他出口就是笑話。外貿(mào)函電第二版Unit09信用證27liberal開明的；開通的；（個人）自由主義的外貿(mào)函電第Letter4:UrgingestablishmentofL/C

DearSirs,WithreferencetothegoodsunderourSalesConfirmationNo.5354,wewishtodrawyourattentiontothefactthatthedateofdeliveryisapproaching,butwehavenotyetreceivedthecoveringL/Ctodate.PleasedoyourutmosttoexpeditetheL/C,sothatwemayexecutetheordersmoothly.Inordertoavoidsubsequentamendment,pleaseseetoitthattheL/CstipulationsareinexactaccordancewiththetermsintheConfirmation.Hopetohearfavorablyfromyousoon.Yourstruly,外貿(mào)函電第二版Unit09信用證28Letter4:Urgingestablishmentdeliverv.裝運deliveryn.相關(guān)用法有：Make/effectthedeliveryItisagreedinourcontractthatyouwilleffectthedeliveryduringSeptember.合約中規(guī)定你方9月份裝船。Deliverthegoods/orderWeshalldeliverthegoodsuponreceiptofyourrelevantL/C.收到你方相關(guān)信用證后我們將安排裝運。外貿(mào)函電第二版Unit09信用證29deliverv.裝運deliveryn.外seetoitthat務(wù)必要，保證Seetoitthatyou'rereadyontime!請務(wù)必按時準(zhǔn)備好！Wemustseetoitthatallpeopleareequalbeforethelaw.堅持法律面前人人平等。外貿(mào)函電第二版Unit09信用證30seetoitthat務(wù)必要，保證外貿(mào)函電第二版UnLetter5：SelleraskingbuyertoextendL/CDearSirs,Re:LetterofCreditNo.AG8432WehavereceivedyourLetterofCreditNo.AG8432fortheamountofUSD2960tocoveryourOrderNo.806for20metrictonsofmineralfertilizer.Thesaidcreditcallsforshipmentonorbeforethe31stofDecember.AstheearlieststeamersailingforyourportistheS.S.PeacescheduledtoleaveShanghaionoraboutthe3rdofJanuary,itis,therefore,impossibleforustoeffectshipmentatthetimeyounamed.外貿(mào)函電第二版Unit09信用證31Letter5：Selleraskingbuyert

Thisbeingthecase,wehavetoaskyoutobesokindastoextendthedateofshipmenttothe15thofJanuary,undercableadvicetous.Weunderstandthatcableamendmentiscostly,butthisisamatteroverwhichwecanexercisenocontrol.Yoursfaithfully,外貿(mào)函電第二版Unit09信用證32外貿(mào)函電第二版Unit09信用證32mineraln.礦物；礦石；礦物質(zhì)；汽水a(chǎn)dj.礦物的，似礦物的Aglassofmineralwater,please.Fertilizerenrichesthesoil.肥料使土壤肥沃。外貿(mào)函電第二版Unit09信用證33mineral外貿(mào)函電第二版Unit09信用證33Letter6：Buyer’srefusalofextendingL/C（AreplytoLetter5）DearSirs,Wereceivedyourletterof15thOctoberrequestingustoextendourL/Cowingtothefactthatyouareunabletomakeshipmentwithinthestipulatedtime,weshallnotbeabletofulfillourcontractwithourclients.Besides,suchdelaywillcertainlycauseusalotofunnecessaryinconveniencesandexpenses.Wewould,therefore,askyoutotryyourutmosttoeffectshipmentaccordingtotheoriginalschedule.Intheeventofyourfailingtodoso,wewillhavetoaskyoutocompensateusforanylossarisingtherefrom.Weareawaitingyourimmediatereply.Yoursfaithfully,外貿(mào)函電第二版Unit09信用證34Letter6：Buyer’srefusalofexrefusal1.拒絕；回絕；不接受...herrefusaltoacceptchange...她對變革的拒絕2.優(yōu)先取舍權(quán)；先買權(quán)Ifyouhaveagoodrapportwithadealer,theywillalwaysletyouhavefirstrefusalonanythinginteresting...如果你和經(jīng)銷商關(guān)系好，好東西他們會任你先挑。外貿(mào)函電第二版Unit09信用證35refusal1.拒絕；回絕；不接受外貿(mào)函電第二版UniIntheeventof萬一，倘若Intheeventoffire,ringthealarmbell.如果著火，就按警鈴。外貿(mào)函電第二版Unit09信用證36Intheeventof萬一，倘若外貿(mào)函電第二版UcompensateNothingcancompensateforthelossofalovedone.失去心愛的人是無法補(bǔ)償?shù)?。Sheusedhergoodlookstocompensateherlackofintelligence.她利用她漂亮的外表來彌補(bǔ)智力的不足。外貿(mào)函電第二版Unit09信用證37compensateNothingcancompensatherefromadv.從那里，從此；從中；由此Heopenedhisbagandtooktherefromanapple.他打開提袋從里面拿出一個蘋果。外貿(mào)函電第二版Unit09信用證38therefrom外貿(mào)函電第二版Unit09信用證38Letter7：RequestingamendmenttoL/CDearSirs,WeareinreceiptofyourletteronJuly20requestingustoshipallthe20setsofsafetypinmachines4inSeptember.Unfortunatelyweareunabletocomplywith5yourwishes.Whenweofferedthemachines,itwasexpresslystatedthatshipmentwouldbeeffectedinOctober.Ifyoudesireearlydelivery,wecanonlymakeapartialshipment6oftenmachinesinSeptemberandtheremainingteninOctober.Wehopethisarrangementwillbeagreeabletoyou.Shouldthisbeso,pleaseamendthecoveringcredittoallowpartialshipmentunderadvicetous.Pleasecableusyourconfirmationsothatwecanrequestthemanufacturerstoexpeditedelivery7.Sincerelyyours,外貿(mào)函電第二版Unit09信用證39Letter7：Requestingamendmentpin釘；（用釘?shù)龋┽斪?；大頭針的Theypinnedanoticetothedoor...他們把通知釘在門上。pindown1.清楚地固定或建立wasfinallyabletopindownthecauseofthedisease.最后終于確定病因2.強(qiáng)迫某人提供確定意見或正確信息Thereporterpinnedthegovernordownontheissueofcapitalpunishment.記者強(qiáng)求州長在死刑問題上發(fā)表確切看法pinon將錯事或罪行歸于…Themurderwaspinnedonthewrongdefendant.被告被錯誤地定了謀殺之罪外貿(mào)函電第二版Unit09信用證40pin釘；（用釘?shù)龋┽斪?；大頭針的TheypiLetter8：OnamountinL/CandtimeofshipmentDearSirs,Re:L/CNo.12345IssuedbyBarclay’sBankWeherebyacknowledgewiththanksreceiptof8thecaptionedL/Cfortheamountof9USD2,500coveringyourOrderNo.215forrapeseeds.ItappearsthattheamountofyourL/Cisinsufficient,asthecorrecttotalCIFvalueofyourordercomesto10USD2,650insteadofUSD2,500withadifferenceofUSD150.外貿(mào)函電第二版Unit09信用證41Letter8：OnamountinL/Cand

Furthermore,whenwebookedyourorder,wemadeitclearthatdeliveryshouldbemadewithinonemonthafterreceiptofyourL/C.Nowyouareallowingusonlyhalfamonth.Asyoumaybewellaware,itisimpossibleforustogettheshipmentreadyinsuchashortperiodoftime.Inviewoftheabove,youarerequestedtoincreasetheamountofyourL/CbyUSD150,makingatotalofUSD2,650,andalsotoextendthetimeofshipmentto31stOctober.Yourpromptattentiontothismatterwillbeappreciated.Yoursfaithfully,外貿(mào)函電第二版Unit09信用證42外貿(mào)函電第二版Unit09信用證42Furthermoreadv.此外；而且；與此同時；再者Idon'twanttogothere,furthermore,Ihavenotimetodoso.我不想去那里，而且我也沒時間去。外貿(mào)函電第二版Unit09信用證43Furthermoreadv.此外；而且；與此同時；awareadj.意識到的；知道的；覺察到的Sheisawareofherownfailings.她了解自己的弱點。外貿(mào)函電第二版Unit09信用證44awareadj.意識到的；知道的；覺察到的外貿(mào)函電Letter9：RequestingamendmenttoL/C

DearSirs,Re:LetterofCreditNo.789WethankyouforyourL/CNo.789coveringyourOrderNo.0089for10metrictonsofZincOxide.YoufailedtomentionintheL/CthatthequalityofthematerialistobebasedonthecertificateofqualityissuedbyChinaCommodityInspectionBureau11,asyouagreedwhenplacingtheorder.外貿(mào)函電第二版Unit09信用證45Letter9：RequestingamendmentOnthecontrary,youinsertedintheL/Ctwoclausestotheeffectthatinspectionofthematerialwillbemadeattheportofdestinationandthatyouhavetherighttolodgeclaimsagainstuswithin10daysafterarrivaloftheshipment.Wearesorrytosaythatwecannotagreetosuchterms,andbelievethattheirbeingcontrarytoouragreementhasperhapsescapedyourattention12.YourpromptamendmenttotheL/Canddeletionofthetwoclausesisurgentlyrequested.Yoursfaithfully,

外貿(mào)函電第二版Unit09信用證46外貿(mào)函電第二版Unit09信用證46Zinc鋅;鍍鋅于…；在…上鍍鋅Hisbodyisinshortofzinc.他身體缺鋅。外貿(mào)函電第二版Unit09信用證47Zinc外貿(mào)函電第二版Unit09信用證47Inspection1.檢查;審視Hehadcompletedhisinspectionofthedoors...他已經(jīng)檢查完所有的門。2.視察;檢閱ThePublicUtilitiesCommissioninspectsusonceayear...公共事業(yè)委員會每年到我們這里視察一次。外貿(mào)函電第二版Unit09信用證48Inspection1.檢查;審視外貿(mào)函電第二版Unitcontraryto與…相反；違反contrarytohisexpectations,hefoundtheatmosphereexciting.出乎他的意料，他發(fā)現(xiàn)氣氛令人激動。外貿(mào)函電第二版Unit09信用證49contraryto與…相反；違反外貿(mào)函電第二版UnLetter10：OnamountinL/CDearSirs,WewishtoacknowledgereceiptofL/Cfortheamountof$2,500coveringyourOrderNo.315for8metrictonwalnut-meat.ItappearsthattheamountinyourL/Cisinsufficient,asthecorrecttotalCIFvalueofyourordercomesto$2,960insteadof$2,500,thedifferencebeing$460.Inviewoftheabove,pleaseincreasetheamountofyourL/Cby$460.Onreceiptofyouramendmentweshallarrangeshipmentwithoutfail13.Sincerelyyours,外貿(mào)函電第二版Unit09信用證50Letter10：OnamountinL/C外貿(mào)函withoutfail必定,一定Iwillgiveyouapresentonyourbirthdaywithoutfail.你生日時我一定送你一份禮物。外貿(mào)函電第二版Unit09信用證51withoutfail必定,一定外貿(mào)函電第二版Unit1．Translatethefollowingappreciateyourconcessionuponreceiptoftheorderconsignmentagreementtoyourentiresatisfactionallowusacommissioneffectdeliveryontimemeetyourrequestreputationpurchaseorderquotationsheet收到訂單后寄售合同

令你方完全滿意給我方傭金按時裝運滿足你方要求

感謝你方的讓步

聲譽(yù)

購貨訂單

報價單外貿(mào)函電第二版Unit09信用證52收到訂單后寄售合同令你方完全滿意給我方傭金按時裝運滿足不可撤銷跟單信用證 退回供存檔申請開立信用證 做出讓步訂購家具的訂單 合同條款軟飲料 應(yīng)付款項irrevocabledocumentaryL/C

returnforfileapplyforissuinganL/C

makeaconcessionorderforfurniture

contracttermssoftdrink

paymentdue外貿(mào)函電第二版Unit09信用證53不可撤銷跟單信用證 退回供存檔irr2．MatchtheEnglishphrasesandexpressionswiththeChineseones.(1) documentarycreditA.商業(yè)發(fā)票(2) issuingbankB.跟單信用證(3) commercialinvoiceC.提單(4) insurancepolicyD.開證行(5) partialshipmentE.保險單(6) incompliancewithF.根據(jù)(7) inone'sfavorG.以……為收益人(8) certificateoforiginH.產(chǎn)地證明書(9) subjecttoI.以……為條件(10) billofladingJ.分批裝運外貿(mào)函電第二版Unit09信用證542．MatchtheEnglishphrasNotestothespecimenletters1.openacredit開立信用證2.infavorof以…為受益人3.confirm由…保兌4.safetypinmachines安全別針機(jī)5.complywith滿足6.partialshipment部分裝運外貿(mào)函電第二版Unit09信用證55Notestothespecimenletters外Notestothespecimenletters7.expeditedelivery加速裝運8.acknowledgereceiptof收到9.fortheamountof金額為10.cometo等于11.ChinaCommodityInspectionBureau中國商品檢驗局12.escapeyourattention你方的疏忽13.withoutfail立即外貿(mào)函電第二版Unit09信用證56Notestothespecimenletters外9.4FocalWords（焦點詞匯）accountn.賬目，賬戶，理由Weshallcreditthedifference,totalingGBP5000toyouraccount.OurbankdoesnotkeepanRMBaccountwiththeBankofChina,HeadOffice,Beijing.Wewishtogiveyouabriefaccountofsomeflexiblemeasuresweadopted.vi.&vt.報賬，認(rèn)為Theseexpensesofdifferentkindsshouldbeseparatelyaccountedfor.Allofthemaccounttheselinesareprofitablefieldsofinvestment.外貿(mào)函電第二版Unit09信用證579.4Focal