[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 4(u+YW GX  
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　　拒绝承兑而退票dishonour by non-acceptance YIgzFt[L  
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　　由于存款不足而退票dihonour by non-payment 5>}L3r>a;  
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　　提交presentation ,a^_ ~(C  
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　　背书endorsement||indorsement 4y 582u6^  
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　　无记名背书general endorsement||blank endorsement <&l3bL  
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　　记名式背书special endorsement||full endorsement C&<f YCwG  
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　　附条件背书conditional endorsement H -.3r  
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　　限制性背书restrictive endorsement lP9a*>=a  
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　　无追索权背书endorsement without recourse &giJO-^ f  
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　　期满||到期maturity m>zUwGYEu  
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　　托收collection v{?9PRf\s  
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　　新汇票||再兑换汇票re-exchange||re-draft fcJ#\-+E  
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　　外汇交易exchange dealing||exchange deals x-y=Jor  
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　　汇兑合约exchange contract lmr{Ib2a  
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　　汇兑合约预约forward exchange contract A"_;.e`  
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　　外汇行情exchange quotation :l
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　　交易行情表course of exchange||exchange table ]7 dm`XV  
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　　汇价||兑换率exchange rate||rate of exchange LsV!Sd  
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　　官方汇率official rate ut-UTW  
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　　挂牌汇率||名义汇率nominal rate ix7N q7!N  
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　　现汇汇率spot rate !i)?j@D  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate O$$s]R6
 
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　　兑现率||兑现汇率demand rate I!# 42~\  
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　　长期汇率long rate oB_{xu$6|  
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　　私人汇票折扣率rate on a private bill U6.$F#n  
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　　远期汇票兑换率forward rate k*z)AR  
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　　套价||套汇汇率||裁定外汇行情cross rate Vs{|:L+  
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　　付款汇率pence rate p_P'2mf  
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　　当日汇率||成交价currency rate n~K_|  
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　　套汇||套价||公断交易率arbitrage }4eSB  
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　　汇票交割||汇票议付negotiation of draft EkOBI[`  
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　　交易人||议付人negotiator lv$tp,+  
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　　票据交割||让与支票票据议付to negotiatie a bill !\?? [1_e  
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　　折扣交割||票据折扣to discount a bill ,Y9lp)w  
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　　票据背书to endorse a bill EVRg/{X  
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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 T-|z18|!  
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　　收到汇款to receive remittance 6\b B#a  
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　　填写收据to make out a receipt Y}nE/bmx&9  
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　　付款方法mode of payment X<Vko^vlj  
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　　现金付款payment by cash||cash payment||payment by ready cash e-{k;V7b  
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　　以支票支付payment by cheque L6 h
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　　以汇票支付payment by bill sl/#1B  
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　　以物品支付payment in kind
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　　付清||支付全部货款payment in full||full payment 9{xP~ 0g  
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　　支付部分货款||分批付款payment in part||part payment||partial payment )ZNH/9e/  
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　　记帐付款||会计帐目内付款payment on account ic?6p  
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　　定期付款payment on term `4w0*;k;  
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　　年分期付款annual payment >KM<P[BRd  
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　　月分期付款monthly payment||monthly instalment p~+)!Z#  
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　　延滞付款payment in arrear XP6R$0yN  
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　　预付货||先付payment in advance||prepayment [T~O%ly7x&  
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　　延付货款deferred payment hD # Yz<  
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　　立即付款prompt payment||immediate payment 0gfa7+Y  
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　　暂付款suspense payment ~~:i+-[  
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　　延期付款delay in payment||extension of payment %2 bZeZ  
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　　支付票据payment bill nmS3  
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　　名誉支付||干与付款payment for honour||payment by intervention V0ulIKck  
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　　结帐||清算||支付settlement c%Kv"Z%f  
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　　分期付款instalment RK"
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　　滞付||拖欠||尾数款未付arrears }c%QF  
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　　特许拖延付款日days of grace \W}?4kz  
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　　保证付款del credere ,MuLu,$/  
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　　付款to pay||to make payment||to make effect payment i n F&Pv  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance { S4?L8  
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　　支出||付款to defray||to disburse `m@06Q  
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　　结清to clear off||to pya off {u3^#k F  
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　　请求付款to ask for payment||to request payment "A,]y E  
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　　恳求付帐to solicit payment ) dwPD  
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　　拖延付款to defer payment||to delay payment  4\dc  
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　　付款被拖延to be in arrears with payment lNls8@  
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　　还债to discharge 2E ycFjO  
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　　迅速付款to pay promptly @H1pPr  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly o^d(mJZ.F~  
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　　付款相当慢to pay slowly||to take extended credit )Xl/|YD  
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　　付款不好to pay badly||to be generally in arrear with payments kO~xE-(=  
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　　付款颇为恶劣to pay very badly||to never pay unless forced YJ.'Yc  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 6wIv7@Y  
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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 N[){yaj  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. Y>wpla[kUq  
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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. %7/XZQ  
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　　||I shall be compelled to take steps to enforce payment. $9M>B<]  
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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 ^['%wA%  
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　　little longer. Q?I)1][ !"  
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　　索取利息to charge interest TM[Z~n(wt  
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　　附上利息to draw interest||to bear interest||to allow interest Apa)qRJd  
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　　生息to yield interest FavU"QU&|  
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　　生息3% to yield 3% -TjYQ  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit %pt ul_(s'  
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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 s7D_fv4e  
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　　向银行提款to withdraw ones deposit from a bank eP (%+[g  
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　　换取现金to convert into money||to turn into cash||to realize /^P^K  
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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 ipw_AC~  
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　　打折扣购买to buy at a discount Iwize,J~X  
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　　打折扣出售to sell at a discount h34|v=8d  
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　　打折扣-让价to reduce||to make a reduction B[S.6"/H  
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　　减价to deduct||to make a deduction }Xrs"u,  
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　　回扣to rebate d[k b]lC  
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　　现金折扣cash discount "5synfO  
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　　货到付款||现金提货cash on deliver （C.O.D.） 9hmCvQgtf  
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　　货到付现款cash on arrival GWM2l?zOP  
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　　即时付款prompt cash  !|9$  
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　　净价||最低价格付现net cash b+OLmd  
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　　现金付款ready cash /21d%T:}  
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　　即期付款spot cash||cash down||cash on the nail o%Vf#W  
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　　凭单据付现款cash against documents }2:bYpYQ  
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　　凭提单付现款cash against bills of lading ga4 gH>4  
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　　承兑交单documents against acceptance （D/A） PJAE
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　　付款交单documents against payment （D/P） bhOyx  
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　　追加信用证additional credit||additional L/C = EyxM  
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　　信用证金额amount of credit p87s9 9  
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　　赊帐金额credit balance 3${?!OC  
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　　可撤消信用证revocable L/C q-o=lU"  
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　　不可撤消信用证irrevocable L/C N5 }vy$t_P  

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　　保兑信用证confirmed L/C IywovN Tr  
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　　不保兑信用证unconfirmed L/C {;n
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　　可转让信用证assignable L/C||transferable L/C \#LKsQ a  
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　　银行信用证bankers L/C JEdtj1v{O  
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　　有追索权信用证with recourse L/C vEtogkFA"  
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　　无追索权信用证without recourse L/C M0=ZAsN  
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　　单一信用证simple credit <j:3<''o  
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　　无条件信用证open credit||free credit 0 WF(Ga/o  
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　　普通信用证general letter of credit {)4Vv`n  
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　　旅行信用证circular letter of credit iL|*g3`-f  
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　　特别信用证special letter of credit /D1Bf:'(  
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　　信用证底帐letter of credit ledger h,FP,w;G  
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　　信用证发行帐letter of credit issued account ?=r!b{9  
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　　信用证金额amount of credit i$"FUC~'  
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　　信用证余额||信用证结欠credit balance D.*JG7;=Z  
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　　开立信用证to open a credit )Bb :tz+  
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　　通过银行开立信用证to establish a credit through a bank
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　　电开信用证to cable a credit  %ef+
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　　取消信用证to cancel a credit _& KaI }O  
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　　开出信用证to issue a credit L'aMXN O  
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　　在某银行开立信用证to arrange a credit with a bank KOi%zE%  
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　　修改信用证to amend a credit /3KEX{'@U  
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　　延展信用证有效期to extend a credit 7DOAG
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　　增加信用证面额to increase a credit
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　　寄出信用证to send a credit f1=8I_>=  
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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】