[专业英语]注册会计考试常见英语单词辅导（二） [复制链接]

拒付||退票dishonour ~D<IB#C  
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　　拒绝承兑而退票dishonour by non-acceptance H<VTa? n  
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　　由于存款不足而退票dihonour by non-payment wb]%m1H`:  
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　　提交presentation FKIw!m ~  
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　　背书endorsement||indorsement q;R],7Re  
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　　无记名背书general endorsement||blank endorsement )k\H@Dy%$  
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　　记名式背书special endorsement||full endorsement WlB  
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　　附条件背书conditional endorsement ?%O(mC]u&  
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　　限制性背书restrictive endorsement B|R@5mjm  
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　　无追索权背书endorsement without recourse W }8'Pf  
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　　期满||到期maturity 5 xppKt  
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　　托收collection / q<__N  
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　　新汇票||再兑换汇票re-exchange||re-draft
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　　外汇交易exchange dealing||exchange deals 19HM])Zw\  
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　　汇兑合约exchange contract VXYK?Qc'  
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　　汇兑合约预约forward exchange contract @CTgT-0!  
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　　外汇行情exchange quotation mp=
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　　交易行情表course of exchange||exchange table S#MZV@nGF  
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　　汇价||兑换率exchange rate||rate of exchange U>cV|  
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　　官方汇率official rate o$#G0}yn  
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　　挂牌汇率||名义汇率nominal rate *]AdUEV?  
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　　现汇汇率spot rate Jz7!4mu  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate Km(n7Ah"  
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　　兑现率||兑现汇率demand rate vd[}Gd  
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　　长期汇率long rate EH256f(&  
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　　私人汇票折扣率rate on a private bill ^su<uG<R  
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　　远期汇票兑换率forward rate 0vtt"f)Y[  
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　　套价||套汇汇率||裁定外汇行情cross rate ToJ$A`_!`  
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　　付款汇率pence rate Y&S24aql  
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　　当日汇率||成交价currency rate Tw""}|] g  
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　　套汇||套价||公断交易率arbitrage g]4(g<:O  
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　　汇票交割||汇票议付negotiation of draft PmK eF }  
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　　交易人||议付人negotiator 43mP]*=A  
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　　票据交割||让与支票票据议付to negotiatie a bill mS~o?q-n  
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　　折扣交割||票据折扣to discount a bill iPd[l{85Z  
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　　票据背书to endorse a bill |y0(Q V  
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　　应付我差额51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000 F P* lQRA  
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　　收到汇款to receive remittance X~lVVBO  
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　　填写收据to make out a receipt t5y;CxL  
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　　付款方法mode of payment n?- })  
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　　现金付款payment by cash||cash payment||payment by ready cash ldiD2 Q  
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　　以支票支付payment by cheque /H8g(  
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　　以汇票支付payment by bill d@5[B0eH  
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　　以物品支付payment in kind n2)@S0{  
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　　付清||支付全部货款payment in full||full payment j!U-'zJ  
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　　支付部分货款||分批付款payment in part||part payment||partial payment y#U+c*LB  
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　　记帐付款||会计帐目内付款payment on account ] Hztb  
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　　定期付款payment on term G+X Sfr  
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　　年分期付款annual payment xx#zN0I>-y  
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　　月分期付款monthly payment||monthly instalment _$ +^q-  
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　　延滞付款payment in arrear j2QmxTa!  
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　　预付货||先付payment in advance||prepayment *7ZN]/VRT  
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　　延付货款deferred payment Y8-86 *zC  
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　　立即付款prompt payment||immediate payment mP0yk
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　　暂付款suspense payment .k%[4:Fe  
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　　延期付款delay in payment||extension of payment $ZugBh[b  
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　　支付票据payment bill +^=8ge}  
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　　名誉支付||干与付款payment for honour||payment by intervention g*03{l#P  
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　　结帐||清算||支付settlement j g 8fU  
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　　分期付款instalment } bdmomV  
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　　滞付||拖欠||尾数款未付arrears #xX5,r0  
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　　特许拖延付款日days of grace o<COm9)i  
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　　保证付款del credere 3?V_BUoON  
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　　付款to pay||to make payment||to make effect payment W4pL ,( S  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance
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　　支出||付款to defray||to disburse bN]+_ mF  
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　　结清to clear off||to pya off lDYyqG4  
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　　请求付款to ask for payment||to request payment 62k^KO6Y  
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　　恳求付帐to solicit payment ;<Ar =?  
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　　拖延付款to defer payment||to delay payment 5,_u/5Y4  
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　　付款被拖延to be in arrears with payment y9q8i(E0  
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　　还债to discharge o0ifp=V y  
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　　迅速付款to pay promptly 1*'HL#  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly OBOtuu.  
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　　付款相当慢to pay slowly||to take extended credit $ 8UUzk  
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　　付款不好to pay badly||to be generally in arrear with payments /fZeWU0W  
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　　付款颇为恶劣to pay very badly||to never pay unless forced xTj|dza  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill mZSD(  
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　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you X-6de>=  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. `Aw^H !  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. Qw-~>d  
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　　||I shall be compelled to take steps to enforce payment. cAY:AtD  
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a JmxH"7hTE  
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　　little longer. 0AZ")<^~7  

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　　索取利息to charge interest l`oZ)?ur  
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　　附上利息to draw interest||to bear interest||to allow interest 9oYgl1}d  
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　　生息to yield interest j[`j9mM8  
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　　生息3% to yield 3% :r{<zd>;  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit tSr8 zAV  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit T|nDTezr  
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　　向银行提款to withdraw ones deposit from a bank ?zh9d%R  
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　　换取现金to convert into money||to turn into cash||to realize */sS`/Lx  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price 7m4ao
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　　打折扣购买to buy at a discount >0/i[k-dk  
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　　打折扣出售to sell at a discount t|g4m[kr  
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　　打折扣-让价to reduce||to make a reduction wH>a~C:   
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　　减价to deduct||to make a deduction d' !]ZWe  
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　　回扣to rebate u(@$a4z  
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　　现金折扣cash discount 8EW_V$>R  
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　　货到付款||现金提货cash on deliver （C.O.D.） Ka
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　　货到付现款cash on arrival \y97W&AN  
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　　即时付款prompt cash cS5Pl  
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　　净价||最低价格付现net cash `7c~mypx  
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　　现金付款ready cash >")Tf6zw&  
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　　即期付款spot cash||cash down||cash on the nail NP0\i1P>.?  
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　　凭单据付现款cash against documents (up~[  
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　　凭提单付现款cash against bills of lading \nXtH}9ZF  
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　　承兑交单documents against acceptance （D/A） 9+j0q%
 
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　　付款交单documents against payment （D/P） PC~Y8,A|.t  
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　　追加信用证additional credit||additional L/C "Lzi+1  
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　　信用证金额amount of credit PRx8I .  
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　　赊帐金额credit balance Z_$%.  
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　　可撤消信用证revocable L/C Xnt~]k\"  
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　　不可撤消信用证irrevocable L/C urbp#G/>  
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　　保兑信用证confirmed L/C m,VOx7%n  
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　　不保兑信用证unconfirmed L/C B-xGX$<z  
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　　可转让信用证assignable L/C||transferable L/C $|L Sx  
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　　银行信用证bankers L/C
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　　有追索权信用证with recourse L/C q3mJ782p]  

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　　无追索权信用证without recourse L/C 7r7YNn/?  
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　　单一信用证simple credit L9r8BK;  
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　　无条件信用证open credit||free credit { d=^}-^   
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　　普通信用证general letter of credit \MA+f~)9  
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　　旅行信用证circular letter of credit B\=L3eL<D  
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　　特别信用证special letter of credit )mg:_K  
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　　信用证底帐letter of credit ledger @D.}\(  
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　　信用证发行帐letter of credit issued account )SaGH3~*C  
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　　信用证金额amount of credit - \5v^l  
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　　信用证余额||信用证结欠credit balance Us)Z^s  
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　　开立信用证to open a credit Tre]" 2l  
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　　通过银行开立信用证to establish a credit through a bank Vrjc~>X  
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　　电开信用证to cable a credit +Jlay1U&  
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　　取消信用证to cancel a credit 'v VQg  
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　　开出信用证to issue a credit i
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　　在某银行开立信用证to arrange a credit with a bank 61Bwb]\f/|  
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　　修改信用证to amend a credit ~xbe~$$Q@  
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　　延展信用证有效期to extend a credit QHDXW1+|^  
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　　增加信用证面额to increase a credit v6[!o<@"a  
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　　寄出信用证to send a credit h2)yq:87  
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　　请发给信用证to take out a credit转贴于：注册会计师考试_考试大【责编:虫  纠错】