[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 `&>CK`%Xu  
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　　拒绝承兑而退票dishonour by non-acceptance Df=zrs["  
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　　由于存款不足而退票dihonour by non-payment $iOkn|~<@W  
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　　提交presentation eLyaTOZadu  
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　　背书endorsement||indorsement yNN_}9  
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　　无记名背书general endorsement||blank endorsement r+;AEN48  
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　　记名式背书special endorsement||full endorsement $/;<~Pzi  
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　　附条件背书conditional endorsement 'tun;Y  
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　　限制性背书restrictive endorsement If%**o  
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　　无追索权背书endorsement without recourse J7s\  
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　　期满||到期maturity >}>cJh6  
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　　托收collection =YeI,KbA)  
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　　新汇票||再兑换汇票re-exchange||re-draft %XK<[BF  
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　　外汇交易exchange dealing||exchange deals ]6TX)1  
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　　汇兑合约exchange contract !UW{xHu  
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　　汇兑合约预约forward exchange contract i`HXBq!|w  
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　　外汇行情exchange quotation GXx/pBdy[4  
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　　交易行情表course of exchange||exchange table yZ57uz  
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　　汇价||兑换率exchange rate||rate of exchange %eLf6|1x  
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　　官方汇率official rate "ba>.h,#'  
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　　挂牌汇率||名义汇率nominal rate a0[Mx 4  
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　　现汇汇率spot rate </7_T<He.  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate )6,Pmq~)  
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　　兑现率||兑现汇率demand rate {\zB'SNq  
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　　长期汇率long rate fN{JLp  
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　　私人汇票折扣率rate on a private bill #ysSfM6  
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　　远期汇票兑换率forward rate H`X>  
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　　套价||套汇汇率||裁定外汇行情cross rate QR]61v:`  
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　　付款汇率pence rate !xo; $4  
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　　当日汇率||成交价currency rate &Eqa y'  
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　　套汇||套价||公断交易率arbitrage @8qo(7<~Q  
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　　汇票交割||汇票议付negotiation of draft b^I(>l-  
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　　交易人||议付人negotiator (& t8.7O  
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　　票据交割||让与支票票据议付to negotiatie a bill A~7q=
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　　折扣交割||票据折扣to discount a bill #K_E/~  
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　　票据背书to endorse a bill vynchZ+g]  
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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))'8  
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　　收到汇款to receive remittance {u,yX@F4l  
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　　填写收据to make out a receipt S&`iEwG  

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　　付款方法mode of payment K{#1O=Gi  
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　　现金付款payment by cash||cash payment||payment by ready cash bEc @"^)  
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　　以支票支付payment by cheque 6}9`z8  
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　　以汇票支付payment by bill  
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　　以物品支付payment in kind (<:mCPk(~  
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　　付清||支付全部货款payment in full||full payment mfpL?N  
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　　支付部分货款||分批付款payment in part||part payment||partial payment +rA:/!b)Y  
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　　记帐付款||会计帐目内付款payment on account ]&l%L4Z  
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　　定期付款payment on term Ivue"_i;!  
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　　年分期付款annual payment :P1/kYg  
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　　月分期付款monthly payment||monthly instalment ;x=r.3OQy  
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　　延滞付款payment in arrear PC3-X['[  
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　　预付货||先付payment in advance||prepayment e}Xmb$  
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　　延付货款deferred payment +S3r]D3v/  
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　　立即付款prompt payment||immediate payment )Ap0" ?q  
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　　暂付款suspense payment 'K0=FPB/@  
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　　延期付款delay in payment||extension of payment x\m?*5p  
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　　支付票据payment bill Mkc|uiT   
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　　名誉支付||干与付款payment for honour||payment by intervention !gfz4f&  
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　　结帐||清算||支付settlement $sX X6K),  
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　　分期付款instalment &InMI#0mV  
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　　滞付||拖欠||尾数款未付arrears NgXV|)L  
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　　特许拖延付款日days of grace :',Q6 j(s  
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　　保证付款del credere 4Nx]*\\  
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　　付款to pay||to make payment||to make effect payment qAF.i^  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance \?X'U:  
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　　支出||付款to defray||to disburse !] -ET7  
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　　结清to clear off||to pya off pzPm(M1^X  
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　　请求付款to ask for payment||to request payment eT|"6WJ:{  
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　　恳求付帐to solicit payment Wr%E}mX-  
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　　拖延付款to defer payment||to delay payment bz=B&YR  
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　　付款被拖延to be in arrears with payment mP?~#RZ  
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　　还债to discharge 3~%wA(|A  
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　　迅速付款to pay promptly 5l&9BS&  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly r^$4]@Wn  
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　　付款相当慢to pay slowly||to take extended credit MJ
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　　付款不好to pay badly||to be generally in arrear with payments ]} + NT  
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　　付款颇为恶劣to pay very badly||to never pay unless forced {'QA0K  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill {I2qnTN_a  
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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 gUcG #  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. ezC2E/#  
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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. mR3km1T  
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　　||I shall be compelled to take steps to enforce payment. YMSA[hm  
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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 k365.nc  
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　　little longer. ]y3'6!
 
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　　索取利息to charge interest W+'|zhn  
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　　附上利息to draw interest||to bear interest||to allow interest P7||d@VW,  
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　　生息to yield interest (oYM}#Q  
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　　生息3% to yield 3% } h.]sF  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit ~[por  
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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 ~vVsxC$.  
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　　向银行提款to withdraw ones deposit from a bank "0lC:Wu]  
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　　换取现金to convert into money||to turn into cash||to realize \eD{bD  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price =]OG5b_-Y  
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　　打折扣购买to buy at a discount 7,sslf2%K  
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　　打折扣出售to sell at a discount 6%K,3R-d  
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　　打折扣-让价to reduce||to make a reduction \`|*i$  
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　　减价to deduct||to make a deduction uKI 2KWU?2  

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　　回扣to rebate {jOCz1J  
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　　现金折扣cash discount FQbF)K~e  
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　　货到付款||现金提货cash on deliver （C.O.D.） *g}(qjl<  
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　　货到付现款cash on arrival l3sL!D1u  
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　　即时付款prompt cash (W<n<sl:-  
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　　净价||最低价格付现net cash m)A~1+M$)L  
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　　现金付款ready cash 1k5o?'3&  
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　　即期付款spot cash||cash down||cash on the nail DQ{Yr>
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　　凭单据付现款cash against documents Zd/ACZ[  
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　　凭提单付现款cash against bills of lading #6[7q6{4  
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　　承兑交单documents against acceptance （D/A） 'V reO52  
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　　付款交单documents against payment （D/P） r@_`ob RW;  
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　　追加信用证additional credit||additional L/C Nw`}iR0i  
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　　信用证金额amount of credit !5rja-h  
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　　赊帐金额credit balance PYldqY   
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　　可撤消信用证revocable L/C niZ/yW{w  
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　　不可撤消信用证irrevocable L/C "y_A xOH  
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　　保兑信用证confirmed L/C "#
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　　不保兑信用证unconfirmed L/C 5B[kZ?>  
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　　可转让信用证assignable L/C||transferable L/C 6m_whGosi  
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　　银行信用证bankers L/C 6vVx>hFJ47  
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　　有追索权信用证with recourse L/C 2k,!P6fgl  
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　　无追索权信用证without recourse L/C nRpZ;X)'.  
7/.-dfEK  
　　单一信用证simple credit V +/Vk1  
"(uEcS2<  
　　无条件信用证open credit||free credit *R17 KMS  
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　　普通信用证general letter of credit WlHw\\ur  
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　　旅行信用证circular letter of credit @\ ,WJmW  
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　　特别信用证special letter of credit {'W\~GnZ  
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　　信用证底帐letter of credit ledger :IFTiq5a;  
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　　信用证发行帐letter of credit issued account #un#~s 7Q  

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　　信用证金额amount of credit B;A^5~b  
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　　信用证余额||信用证结欠credit balance `nA_WS  
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　　开立信用证to open a credit =4z:Df  
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　　通过银行开立信用证to establish a credit through a bank =F2e*?a3  
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　　电开信用证to cable a credit h>,yqiY4p  
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　　取消信用证to cancel a credit j_PICv*6  
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　　开出信用证to issue a credit SRq0y,d  
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　　在某银行开立信用证to arrange a credit with a bank "R-1G/  
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　　修改信用证to amend a credit 0r=:l/Pz  
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　　延展信用证有效期to extend a credit OHeVm-VC  
>&h#t7<  
　　增加信用证面额to increase a credit MF/359r)Et  
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　　寄出信用证to send a credit (,eH*/~/  
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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】