cash discount的音標為[?k?? d?k?tr?ks]；

基本翻譯為“現金折扣”；

速記技巧為：cash（現金）＋discount（折扣）。

Cash Discount的詞源：

英文詞源：cash discount，直接由英語動詞discount（打折）派生而來，意為現金折扣。

變化形式：在英語中，cash discount通常以復數形式cash discounts出現。

相關單詞：

1. trade discount：貿易折扣，商家為了促進銷售而給予的現金折扣。

2. price discount：價格折扣，商家為了吸引顧客而降低商品價格所給予的現金折扣。

3. discount rate：折扣率，指銀行貸款時給予借款人的一種優惠利率，借款人只需支付原定利率與該折扣率的差額即可提前還款。

4. cash in hand：在手現金，指企業或個人所持有的現金余額。

5. cash basis：現金基礎，會計基礎的一種，以現金收支作為主要的會計核算基礎。

6. cash flow：現金流量，指企業在一定會計期間內有關現金和現金等價物的流入和流出的數量。

7. cash equivalent：現金等價物，指短期內可轉換為現金的資產，如短期債券等。

8. discount brokerage：折扣經紀費，指證券公司為客戶提供買賣證券服務時收取的費用，其中一部分即為現金折扣。

9. discount window：貼現窗口，指銀行向客戶提供的一種融資服務，客戶可以通過銀行貼現其未到期的票據以獲取現金。

10. cash in hand before year-end：年底前在手現金，指企業在年底前所持有的現金余額，是企業資金管理的重要指標之一。

常用短語：

1. cash discounts received

2. cash discounts granted

3. cash discounts on invoices

4. cash discounting

5. cash discount rate

6. cash discounts accruing

7. cash discounts payable

雙語句子：

1. 給予客戶現金折扣以刺激付款。

2. 發票上的現金折扣是為了鼓勵客戶盡快付款。

3. 客戶在收到發票后立即付款，享受到了現金折扣。

4. 銀行提供現金折扣給那些在特定時間內完成交易的客戶。

5. 現金折扣通常在商業交易中用于減少應收賬款。

6. 客戶需要支付現金折扣以償還欠款。

7. 我們需要支付現金折扣以盡快獲得貨款。

英文小作文：

標題：Cash Discount: The Benefit of Prompt Payment

Cash discounts are a common practice in business that encourage customers to pay their invoices promptly. By offering a discount for payment received within a certain time frame, businesses can reduce their accounts receivable and improve cash flow.

Cash discounts are typically offered to customers who pay their invoices within a specified period of time, such as within 30 or 60 days of the invoice date. By providing this incentive, businesses can encourage customers to pay sooner rather than later, which can have a positive impact on cash flow and reduce the risk of non-payment.

In addition to reducing the risk of non-payment, cash discounts can also help businesses improve their credit reputation. By consistently offering prompt payment terms, businesses can demonstrate their commitment to good business practices and build trust with their customers. This trust can lead to stronger relationships and increased sales opportunities in the future.

Overall, cash discounts are a valuable tool that businesses can use to encourage prompt payment and improve cash flow. By offering prompt payment terms and taking advantage of the discounts available, businesses can increase their profits and strengthen their relationships with customers.