借据和收据
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借据和收据(IOUs and receipts)
日常生活中常常发生物品和金钱的借进, 借出或转手, 这些时候往往需要写借据(IOU, .=I owe you,译成汉语为“今欠”、“今借到”) 或收据(receipt), 这既是手续, 也是必要的证据.收据种类很多,有收条、订阅单、订货单等,是在跟对方发生钱和物的关系时写给对方作为凭据的条子,起书面证据作用。
一.写作要点
借据和收据一般篇幅短小, 内容主要包括双方当事人的全名, 具体物款的名目, 数额以及收到, 借出和归还的准确日期. 借据和收据的格式类似于便条, 基本句型比较固定: 借据的表述一般是" IOU+具体款数(sum of money)+only", 收据是"Received from sb. +具体款数(sum of money)". 借据和收据的内容均有正式和非正式之分.正式借据要写明归还日期.在写借据、收条时,写字据的日期写于右上角,立据人写于右下角。正式的收据常用"for/being something for...."说明原由或物品, 款项的用途.
注意事项: 在正式的英文借据和收据中, 归还日期一般不用阿拉伯数字, 而用英文单词表示. 物款的数额一般要同时用阿拉伯数字和英文单词表示.
二.实例学习
I. 借据(IOUs)
例1. 人民币借据(非正式)
May 15, 2008
To Mr. Cheng Hua,
I. O. U. RMB four hundred yuan(RMB¥400)only, to be paid back within two weeks from this date.
Harry Whitney
例2. 美元借据(非正式)
Oct.21, 2006
To Ms. Nancy Wells,
I. O. U. two hundred US dollars(US$200) only.
Mary Brown
例3. 美元借据(正式)
May. 18,2007
To Mr. Charles Green,
I. O. U. three thousand U.S. dollars(U.S. $3000)only,within one year from this date with annual interest at four percent(4%)。
David Smith
兹借查尔斯·格林先生叁仟美元(U.S. $3000),年息四厘,自即日算起,一年内归还。
借款人:戴维·史密斯
例4 共同借款借据(正式)
Nanjing, July 12, 2005 US$300
Eight months after date for value received, we jointly promise to pay Miss Helen White the sum of three thousand US dollars with interest at 2% per annum.
T. Brown
J. Robinson
D. White
例5 物品借据(正式)
Aug. 13, 2007 One IBM Laptop
Three weeks after date I promise to return the computer to Mr. Zhang Xiaojun from the Dept. Of Computer Science.
Liang Qun
The History Department
借据常用语
1.借款数额
IOU RMB..... Yuan/ dollars/.....GB pounds only.
2.归还期限
(1) to be paid back within three months/ years from this date
(2) Four years after date we promise to pay Mr. William Brown the sum of ....for value received.
(3) Six months after date for value received, I promise to pay sb..../return ....to sb.
3.说明利息
with interest at 3% per annum
II. 收据
收到钱款或物品时常需出具收据, 这既是一种必要的手续, 又是一种法律凭证.
例1 钱款收据(非正式)
May 30, 2007
Received from Ms. He Yun the full amount of RMB four hundred yuan(RMB¥400) on time.
Zhang Hua
例2 酬劳收据(正式)
Jan. 2, 2007
Received from Mr. Wang Danian the sum of RMB one thousand yuan(RMB¥1000) being my contribution fee for the article "My Hometown" published in 2006.
David Wilson
例3 物品收据(非正式)
April 5, 2006
Received from Class 2, Grade 3 the undermentioned goods.
One red flag
Eight blue T-shirts
Eight pairs of sports shoes
Four caps
You Ping
例4 房租收据(正式)
Feb. 28, 2005
Received from Mrs. J. Walter the sum of RMB one thousand and eight hundred yuan(RMB¥1,800) for the rent due on the premises No.531 Yunnan Road from Feb. 28, 2005.
Li Nan