会计学原理第九单元C2中英文对照.docVIP

第九单元C2部分 第五组 李广星 Notes Receivable 应收票据 A promissory note is a written promise to pay a specified amount of money, usually with interest, either on demand or at a definite future date. 期票是一种书面承诺，它承诺在票据持有人要求支付时或在未来具体的某个日期支付一笔金额确定的款项，并且通常还需要支付利息。 Promissory notes are used in many transactions, including paying for products and services, and lending and borrowing money. 我们在很多交易中都会使用到期票，例如购买产品或劳务、贷款或借款等。 Sellers sometimes ask for a note to replace an account receivable when a customer requests additional time to pay a past-due account. 有时，如果客户要求延期支付到期未付的账款，买方通常会要求客户签发票据来代替应收账款。 For legal reasons, sellers generally prefer to receive notes when the credit period is long and when the receivable is for a large amount. 处于法律的考虑，如果信用期较长或应收款项数额较大，买方通常会选择让客户签发票据。 If a lawsuit is needed to collect from a customer, a note is the buyer’s written acknowledgement of the debt, its amount, and its terms. 因为一旦应收款问题发生诉讼时，票据可以充当买方承认自己欠债金额和期限的书面证据。 Exhibit 9.14 shows a simple promissory note dated July 10, 2009. 图9.14 是一张于2009年7月10日所签发的简单期票。 For this note, Julia Browne promises to pay TechCom or to its order according to TechCom’s instructions a specified amount of money $1000 , called the principal of a note, at a definite future date October 8, 2009 . 在这张期票上，Julia Browne 承诺在未来某个确定的日期（2009年10月8日）支付具体的金额（我们将这个金额称之为票据的本金（principal of a note）） $1000 给TechCom 公司或其指定人。 As the one who signed the note and promised to pay it at maturity, Browne is the maker of the note, As the person to whom the note is payable, TechCom is the payee of the note. Browne 是出票人（maker of the note），即签发票据并承诺于到期日付款的人。Tech 公司是票据的收款人（payee of the note），即票据的支付对象。 To Browne, the note is a liability called a note payable. 对Browne 而言，这张票据是他的负债，故Browne 把它称为应付票据（note payable） To TechCom, the same note is an asset called a note receivable. 但对于TechCom 公司而言，这张票据是公司的一项资产，故TechCom公司把它称之为应收票据（note receivable）。 This note bears interest at 12%, as written on the note. Interest is the charge for using the money until its due date