借据和收据

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)

, 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 . dollars（. $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（. $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 Yunnan Road from Feb. 28, 2005.

Li Nan