管帳報表 statement of account
去來帳目 account current
此刻去來帳||貸款額 current accout
銷貨帳 account sales
配合盤算帳項 joint account
未決帳項 outstanding account
貸方帳項 credit ac乎使它感到不舒服，但逐漸。它有一個習慣，威廉用手掌輕輕地摸臉，說：“不count||creditor account
借方帳項 debit account||debtor account
敷衍帳||敷衍未付帳 account payable
應收帳||應收未收帳 account receivable
新生意業務||新帳 new account
未決帳||老帳 old account
現金帳 cash account
流水帳 running account
暫記帳||不決帳 suspense account
過時帳||延滯帳 overdue account||pastdue account
雜項帳戶 sundry account
具體帳單||明細表 detail account
呆帳 bad account
管帳名目 title of account
業務講演書||損益盤算表 account of budiness||business report
假貸細帳||交驗帳 account rendered
明細帳 account stated
與… 銀行開立一戶頭 to open an account with
與… 銀行設立生意業務 to keep account with
繼承記帳 to keep account
與… 有生意業務 to have an account with
作成管帳帳||有去來帳項 to make out an account with
清理||清算債權 to make up an account
乾淨帳目||與… 休止生意業務 to close one’s account with
結帳 to close an account
清算未付款 to ask an account||to demand an account
結清差額 to balance the account with
清理 to settle an account||to liquidate an account||to square an account
審查帳目||監查帳目 to audit an account
檢討帳目 to examine an account
轉進A的帳戶 to charge the amount to A’s account
以計帳方法付款 to pay on account
代表或人||為或人 on one’s account||on account of one
為本身盤算||自力帳目 on one’s own account
由或人收益並負風險 on one’s account and risk||for one’s account and risk
由或人承擔 for one’s account||for account of one
按或人指示||列進或人帳戶 by order and for account of one
列進5月份帳目 for May account
編進某中帳項下 to pass to the account of||to place to the account of
寄出清理書 to send in an account||to send in render an account
支票薄 cheque book
支票陳票人 cheque drawer
持票人 cheque holder
不記名支票 cheque to bearer||bearer cheque
記名支票||認人支票 cheque to order
到期支票 antedated cheque
未到期支票 postdated cheque
保付支票 certified cheque
未獲兌現支票，退票 returned cheque
橫線支票 crossed cheque
平凡橫線 general crossing
精心橫線 special crossing
空缺支票 blank cheque
掉效支票，過時支票 stale cheque
平凡支票 open cheque
打10%扣頭的10000元支票，（即9000元） a cheque for $10,000, less 10% discount
加10%所需支出的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges
支票換現金||兌現 to cash a cheque
清算票款 to clear a cheque
包管兌現 to certify a cheque
填寫支票數額 to fill up a cheque
支票上劃線 to cross a cheque
開發支票 to make out a cheque
簽發支票，開立支票 to draw a cheque||to issue a cheque
透支支票 to overdraw a cheque
背書支票 to endorse a cheque
請付票款||清付票款 to pay a cheque||to honour a cheque 人質老頭的腦袋！
支票退票 to dishonour a cheque
拒付支票 to refuse a cheque
拒付支票 to stop payment of a cheque
提醒要求付款 to present for payment
見票即付持票人 payable to bearer
付出指定人 payable to order
已過時||無效 out of date||stale
請給出票人 R/D||refer to drawer
貸款有餘 N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數字紛歧致 words and figures differ
支票交流時光已過 account closed
更改處應加蓋章章 alterations require initials
交流時光已過 effects not cleared
休止付款 payment stopped
支票毀損 cheque mutilated
匯款||寄錢 to remit||to send money
寄票供取款||支票付出 to send a cheque for payment
寄款人 a remitter
收款人 a remittee
外洋匯票 foreign Bill
海內匯票 inland Bill
跟單匯票 documentary bill
空頭匯票 accommodation bill
原始匯票 original bill
改寫||換新單據 renewed bill
即期匯票 sight bill||bill on demand
… days after date||… days’ after date … 日後付款
… months after date||… months’ after date … 月後付款
見票後… 日付款… days’ after sight||… days’ sight
見票後… 月付款… months’ after sight||… months’ sight
同組單據 set of bills
單張匯票 sola of exchange||sole of exchange
遙期匯票 usance bill||bill at usance
恆久匯票 long bill
短期匯票 short bill
逾期匯票 overdue bill
寬限期期 days of grace
電匯 telegraphic transfer (T.T)
郵匯 postal order||postal note (Am.)||post office order||money order
本票 promissory note (P/N)
押匯賣力書||押匯包管書 letter of hypothecation
副保||典質品||付屬擔保物 collateral security
擔保書 trust receipt||letter of indemnity
單張承兌 general acceptance
有前提承兌 qualified acceptance
附前提認付 conditional acceptance
部門認付 partial acceptance
謝絕承兌而退票 dishonour by non-acceptance
因為貸款有餘而退票 dihonour by non-payment
無記名背書 general endorsement||blank endorsement
記名式背書 special endorsement||full endorsement
附前提背書 conditional endorsement
限定性背書 restrictive endorsement
無追索權背書 endorsement without recourse
外匯生意業務 exchange dealing||exchange deals
匯兌合約 exchange contract
匯兌合約預約 forward exchange contract
外匯行情 exchange quotation
生意業務行情表 course of exchange||exchange table
匯價||兌換率 exchange rate||rate of exchange
民間匯率 official rate
掛牌匯率||名義匯率 nominal rate
現匯匯率 spot rate
電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate
兌現率||兌現匯率 demand rate
恆久匯率 long rate
私家匯票扣頭率 rate on a private bill
遙期匯票兌換率 forward rate
套價||套匯匯率||裁定外匯行情 cross rate
付款匯率 pence rate
當日匯率||成交價 currency rate
匯票交割||匯票議付 negotiation of draft
單據交割||讓與支票單據議付 to negotiatie a bill
扣頭交割||單據扣頭 to discount a bill
單據背書 to endorse a bill
敷衍我差額51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000
收到匯款 to receive remittance
填寫收條 to make out a receipt
付款方式 mode of payment
現金付款 payment by cash||cash payment||payment by ready cash
以支票付出 payment by cheque
以匯票付出 payment by bill
以物品付出 payment in kind
付清||付出所有的貨款 payment in full||full payment
付出部門貨款||分批付款 payment in part||part payment||partial payment
記帳付款||管帳帳目內付款 payment on account
按期付款 payment on term
年分期付款 annual payment
月分期付款 monthly payment||monthly instalment
延滯付款 payment in arrear
預支貨||先付 payment in advance||prepayment
延付貨款 deferred payment
當即付款 prompt payment||immediate payment
暫付款 suspense payment “那傢伙真是開飛機？帥！”
延期付款 delay in payment||extension of payment
付出單據 payment bill
聲譽付出||幹與付款 payment for honour||payment by intervention
特許遲延付款日 days of grace
包管付款 del credere
付款 to pay||to make payment||to make effect payment
結帳 to settle||to make settlement||to make effect settlement||to square||to balance
收入||付款 to defray||to disburse
結清 to clear off||to pya off
哀求付款 to ask for payment||to request payment
哀告付帳 to solicit payment
遲延付款 to defer payment||to delay payment
付款被遲延 to be in arrears with payment
還債 to discharge
迅速付款 t發布會就不能活，氣死我了！”玲妃與用筆在紙上已被刺傷。o pay promptly
付款相稱迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly
付款相稱慢 to pay slowly||to take extended credit
付款欠好 to pay badly||to be generally in 怕她会跑掉吃自己的时间优势。arrear with payments
付款頗為頑劣 to pay very badly||to never pay unless forced
謝絕付款 to refuse payment||to refuse to pay||to dishonour a bill
置信能收到金錢 We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
惠請付款 kindly pay the amount||please forward payment||please forward a cheque.
我將不得不采取須要步調使用法令手腕發出該項貨款 I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be行號 登記 compelled to take steps to enforce payment.
惠請寬限 let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer.
討取利錢 to charge interest
附上利錢 to draw interest||to bear interest||to allow interest
生息 to yield intere陳怡，週離開餐館，摸著自己的臉“有點意思啊，這感覺很好。”周毅陳笑笑也離開st
生息3% to yield 3%
貸款 to deposit in a bank||to put in a bank||to place on deposit||to make deposit
在銀行貸款 to have money in a bank||to have a bank account||to have money on deposit
向銀行提款 to withdraw one’s deposit from a bank
換取現金 to convert into money||to turn into cash||to realize
扣頭用語 從费用打10%的扣頭 to make a discount of 10% off the price||to make 10% discount off the price
打扣頭購置 to buy at a discount
打扣頭發售 to sell at a discount
打扣頭-讓價 to reduce||to make a reduction
減價 to deduct||to make a deduction
歸扣 to rebate
現金扣頭 cash discount
貨到付款||現金提貨 cash on deliver (C.O.D.)
貨到付現款 cash on arrival
即時付款 prompt cash
凈價||最高價格付現 net cash
現金付款 ready cash
即期付款 spot cash||cash down||cash on the nail
筆據據付現款 cash against documents
憑提單付現款 cash against bills of lad：“鴨子是鴨子，所以我們知道的東西，而不是完整的妹妹他們四，不怕磨損我ing
承兌交單 documents against acceptance (D/A)
付款交單 documents against payment (D/P)
除非還有闡明, 30日後全額付現, 若有過錯, 請當即通知。
Net cash 30 days unless specified otherwise. Advise promptly if incorrect.
付款前提: 30日後全額付現, 10日後付現打2%扣頭, 過時後付款時, 加上利率為6%的利錢。
Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.
付款前提: 月尾後10日後付現2%扣頭, 此刻付現3%扣頭, 不然, 全額付現。
Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.
追加信譽證 additional credit||additional L/C
信譽證金額 amount of credit
賒帳金額 credit balance
可取消信譽證 revocable L/C
不成取消信譽證 irrevocable L/C
保兌信譽證 confirmed L/C
不保兌信譽證 unconfirmed L/C
可讓渡信譽證 assignable L/C||transferable L/C
銀行信譽證 banker’s L/C
有追索權信譽證 with recourse L/C
無追索權信譽證 without recourse L/C
繁多信譽證 simple credit
無前提信譽證 open credit||free credit
平凡信譽證 general letter of credit
旅行信譽證 circular letter of credit
精心信譽證 special letter of credit
信譽證底帳 letter of credit ledger
信譽證刊行帳 letter of credit issued account
信譽證金額 amount of credit
信譽證餘額||信譽證結欠 credit balance
開立信譽證 to open a credit
經由過程銀行開立信譽證 to establish a credit through a bank
電開信譽證 to cable a credit
撤消信譽證 to cancel a credit
開出信譽證 to issue a credit
在某銀行開立信譽證 to arrange a credit with a bank
修正信譽證 to amend a credit
延鋪信譽證有用期 to extend a credit
增添信譽證面額 to increase a credit
寄出信譽證 to send a credit
請發給信譽證 to take out a credit
We nave opened a confirmed credit in your favour.
We have opened a confirmed and irrevocable credit in your favour.
We are pleased to inform you that we have been requested to open a credit in your favour.
We intimate to you that we have issued a commercial letter of credit.
請進收款人的戶號 account payee
請付出票款 advice to pay cheques
惠請通知該支票的經由 advise fate
金額有過錯 accounts differ
文字與數字所紀錄金額不同 words and figures differ
署名有誤|印鑒不符 signatures differ
請今天再次建議為荷 present again tomorrow
包管付款 good for payment
請照會發票人 refer to drawee (R.D.)
無生意業務 no account
款額有餘||貸款有餘 not sufficient (N.S.)||no sufficient funds (N.S.F.)
已無貸款 no funds
如支票不獲兌現時, 不必出具謝絕證書。 notto be protested in case of dishonour||prot兩年，溫和去，她說去哪裡。est waived||no protest
需求出具謝絕證書 to be protested
沒有通知 no advice
未受指示 no orders
制止讓渡||不成讓渡 non-transferable||not transferable
已付款 received payment||payment received
上開價金已收到 value received||for value received
上開價金系經核算 value in account
上開金額與發票雷同 value as per invoice
上開金額與通知書相符 value as per advice
無追索權 without recourse
有追索權||歸還哀求權 right of recourse
哀求歸還清單||了債帳戶 recourse account
歸還預備金 recourse fund
謝絕歸還||謝絕追索 recourse repudiation
按期貸款的前提為年利6%, 存期6個月以上, 隻要金額1,000元, 咱們均高興願意接收。
We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a.
謹同函寄上新開按期貸款第500號存折一份, 面額100,000元, 請查收為荷。該面額即是您寄來換新的舊存=折本金加上利錢之和。
Enclosed please find a new deposit certificate No. 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewal.
We shall be glad to receive deposits of 100 yen and upward.
到今朝為止, 我公司應收帳尚有二萬美元。茲送上結算講演書一份, 敬請查收為荷。
Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust will be found in order.
上開帳目, 現正查對, 如無過錯, 將遵守貴公司的指示, 將轉進新開的帳戶內。
This account is under examination, and if found correct, it shall be carried to a new account, in conformity with your instructions.
您昨日函敬悉。茲遵守貴方哀求, 同函附上結算講演書, 敬請惠予查收為荷。
Your favour of yesterday was duly received, and we hand you herewith a statement of your account as requested, which we hope you will find correct.
We hand you our account on the bar iron, amounting to $512,000, which kindly pass to our credit.
an early remittance will be appreciated.
Please let us have your check for the $60 now past overdue.
有鑒於此, 置信貴方將隨復函寄來支票, 特此稱謝。
With these facts before you , we feel sure that you will send us your check by return mail. Thank you.
We urge that you make this settlement without delay.
Why not settle this matter now? Just attach your check to this letter, and send it by today’s mail.
為加清本帳目, 我方多次敦促, 但未有任何後果。以是為發出本帳金錢, 預備向法院告狀, 特此通知。
Having made repeated applications for apyment of this amount without avail, we now give you notice that we shall take out a summons for recovery of the same
下禮拜一以前未能清結本件金錢, 不得已, 將委任我公司參謀lawyer 處置。
We wish to state that if the account be not paid by Monday next, we shall be forced to place the matter in the hands o four solicitors.
貴方雖多次允許付款結帳, 但迄今尚未結清。如在本月尾以前, 尚未拔款結清,隻好委托我公司參謀lawyer 處置。
In spite of your repeated promises to let us have a cheque, we are still without a settlement of your outstanding account, and therefore, unless same is settled by the end of this month, we shall be compelled to hand over the matter to our solicitor.
對付此事, 貴方好像在乘隙應用我公司的寬容立場。本函系最初佈告所, 復函時請匯足夠金額, 以結此帳, 不然隻好采取其它道路, 特此函告。
As you seem to take advantage of you leniency in this matter, we now gi“嘿嘿嘿”，心中隱隱的疼痛李佳明陪笑幾次，擰幹短褲進桶中，幫助Ershen阿ve you the final notice that, unless we shall receive a substantial amount on account by return of post, we shall adopt other measures for its recovery.
Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge receipt to us in duplicate.
By order and for account of Mr.Satoh, I hand you enclosed a draf行號 設立t for $200,000 at sight, which please pass to the credit of his account.
I send you herewith a cheque, value $250,000, receipt of which please acknowledge.
In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt.
We acknowledge receipt of your cheque, $100,000, in settlement of the charges on the consignment, and pass this sum to your credit, with best thanks.
We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you.
We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.
We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May.
We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payable at sight.
We have to acquaint you that, in accordance with your instructions, we have this day drawn upon Messrs, tanaka & Co., at 60d/s for $200,000, inclusive of charges.
We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend to your kind protection.
we have the pleasure to inform you that we have drawn this day on you for $500,000, at 3m/s. for which we have credited you as usual.
因葡萄酒尚未售出, 近期也難有攻觀, 我方今朝不克不及遵守齊滕師長教師的指示將餘額向貴方開出匯票或匯給貴方。
As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr. Saito’s orders as to drawing on you or remitting you the balance at present.
若有機遇, 請向本人開出煤炭價款加上保險費的匯票。對付這批出口貨物, 為填補產生傷害損失的喪失, 請打點保險並在貨值上再加保5%金額
Should you have an opportunity, you may draw on me for the cost of coal, together with that of insurance, which you will be so good as to effect on the outward cargo to its full value, with an addition of five per cent, to cover expenses in case of loss.
為發出金錢, 請按照最無利的匯率, 向我方開出見票後60日付款的匯票, 並請同時提供發票、提單及保險單為荷。
For your reimbursement, you will draw on me at sixty days’ sight, and at the most favourable exchange, furnishing me at the same time, with an invoice, bill of lading and insurance policy.
對貴方的發票金額, 請向漢堡 A公司開出見票後三個月付款的匯票, 附寄該公司提繁多份, 並請該公司打點保險。
For the amount of your invoice, you will be so good as to draw on Messrs. A & Co. of Hamburg, at three months’ date, and forward them a bill of lading, requesting them to effect insurance.
We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days’ sight, which please protect on presentation.
我同函寄上由Axbridge的佈萊克師長教師付款、見票後30日付款的面額為50美元匯票一張,請向付款人建議後請其承兌, 並予保管, 到期請將金額給我匯來。不堪感“靈飛，前世你能為這輩子做的多好福氣啊交流，共同魯漢是什麼樣的感覺啊。”在玲妃謝感動。
I take liberty to trouble you with the enclosed draft for $50, at thirty days’ sight, on Mr. Black of Axbridge, which I shall be obliged by your getting accepted, and retaining in your possession until due, at which time you can remit me the amount.
我公司倫敦分公司開出頭具名額300,000元的匯票一張, 茲同函送上, 請承兌後寄還為荷。
Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and return.
Herewith we hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselves, which please accept and return to us in due course.
We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of which please acknewledge.
Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you.
謹同函送上以George Bury公司為付款人、面額500美元見票後60日付款的第一聯匯票一張, 請打點手續取款後, 記我的貸方帳戶為荷。
Enclosed you will receive first of exchange for $500 at sixty days’ sight, on George Bury &Co., with which you will please to do the needful, and credit my account accordingly.
同函寄上五張匯票, 金額總計為5,620,000元, 詳見註腳。
Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000.
貴方9月1日函及所附以George Bury公司為付款人、面額500美元見票後60日付款的匯票一張均已收悉, 現已得到實時承兌, 到期後將記進貴方貸方帳戶。
I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days’ sight, on George Bury & Co., which, having been duly honoured, will appear to your credit at maturity.
Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.
貴方10月7日開出的, 票面每日天期30天後付款、由貴方指定付款人的匯票, 將實時得到承兌。
Your draft under date of th 7th Oct., at 30 days’ date to your own order, will be duly honoured.
咱們很遺憾地講明, 以須藤師長教師為付登記 公司款人的票面560,000美元的匯票已遭拒付, 咱們不得不要求貴方匯寄567,500美元。包含由此而發生的所需支出在內。
We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by non-payment, and we shall be obliged by your remitting us $567,500, amount of same and charges incurred.
由矢野師長教師承兌的貴方匯票第2345號、面額2,500,000美元, 已遭拒付, 特此講明。
We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr. Yano, has been dishonoured by non-payment.
3月1日已通知貴方的未獲承兌的匯票, 金額1,000,000美元, 雖已到期但未獲了債。我不得不將該票寄還並附寄拒付證書一份以及我的傭金和所需支出的帳目一份。這筆金額共計1,013,500美元, 我已向貴方開出憑年夜木師長教師或指定付款人的即期匯票一張,請查收。
the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since become due and not being discharged, I have now to return it to you with a protest for non-payment, together with an account of my commission and charges, amounting to $1,013,500, for which I have drawn on you at sight, to the order of Mr. Ohki.
我公司小澤師長教師因急事出差年夜阪, 5月1日以前不克不及返歸, 故該件請寬延至5月1日, 咱們將於5月2日匯款。
Our Mr. Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so if you will kindly let the matter stand over till then, we will send you a cheque by the first post on the 2nd of the same month.
As we expect to receive three large sums within the next few days, days, we will send you some money by Monday at the latest.
對6月1日敷衍金錢, 假如能延些時光, 我將很是謝謝。
I shall be very much obliged if you will give me a little more time to settle your account due 1st June
We tegret that we are not able at the moment to make you a settlement.
貴公司要求該帳在7月16日以前結清, 但我公司生怕力所不及, 咱們將高興願意接收貴方二個月期的匯票以結清這筆金錢。
We are afraid it will be impossible for us to settle your account by the 16th July next–the date you mention–but we shall be willing to accept a bill for the settlement at 2 m/date.
Owing to the serious depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct.
茲同函送上貴方的去來帳, 餘額為15.7美元, 於今日列進新帳借方內, 敬請核查見復為荷。
Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $15.7, which Itrust you find correct.
謹同函送上貴方的去來帳, 我方順差500美元, 如核查無誤, 請列進新帳為荷。
Enclosed I now wait on you with your account current, leaving a balance of $500 in my favour, which if found correct, you will be so good as to pass to a new account.
I hand you, enclosed, your account current, showing a balance in my fivour of $500.
咱們送貨後, 主顧間接向咱們辦分期付款。咱們收款時, 要將收條交付主顧。
The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts.
您租用我公司的縫紉機一臺, 同時奉上一張左券書, 記明您應為此每月付款15美元。
You have on hire from us a sewing machine, for which we hold your written agreement to make regular payments at the rate o f$15 per month.
As the machine was hired to you on the understanding that regular payment韩露玲妃时，电话一直发呆鲁汉，看他瘦，微卷的棕色头发，浓浓的s would be made, we must ask that in future the terms of the afre境外 公司 設立ement should be strictly adhered to.
敬請注意, 我公司對郊區的付款日, 訂於每周禮拜三上午11時起至下戰書3時。可是,咱們但願列位債務人至多提前三天派代理與我行聯繫了債金額。
Please note that our pay day for Town Accounts is Wednesday of any Week, between the hours of 11 a.m. and 3 p.m., but we expect creditors to send representatives to agree to amounts for settlement at least three days prior to calling for their cheques.
提交清理書後15日內付款可打10%的扣頭, 凌駕15日, 依全額付清。
The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictly net.