[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 '4Fwh]Ee  
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　　拒绝承兑而退票dishonour by non-acceptance _A])q  
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　　由于存款不足而退票dihonour by non-payment ;BYuNQr  
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　　提交presentation -V;BkE
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　　背书endorsement||indorsement @BF1X.4-+  
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　　无记名背书general endorsement||blank endorsement c?u*,d) G  
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　　记名式背书special endorsement||full endorsement [[zNAq)"  
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　　附条件背书conditional endorsement 6bLn8 UT  
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　　限制性背书restrictive endorsement R&a$w8  
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　　无追索权背书endorsement without recourse qb/}&J7+  
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　　期满||到期maturity t(9q6x3|e  
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　　托收collection 7CvBE;i  
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　　新汇票||再兑换汇票re-exchange||re-draft e}S+1G6r)  
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　　外汇交易exchange dealing||exchange deals /of K7/  
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　　汇兑合约exchange contract JXYZ5&[  
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　　汇兑合约预约forward exchange contract ;R[3nb9%  
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　　外汇行情exchange quotation _lFw1pa#\  
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　　交易行情表course of exchange||exchange table lg~7[=%k#  
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　　汇价||兑换率exchange rate||rate of exchange P(TBFu  
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　　官方汇率official rate UL{J%Ze=~  
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　　挂牌汇率||名义汇率nominal rate F_jHi0A  
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　　现汇汇率spot rate  1/2cb-V  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate Np/\}J&IF  
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　　兑现率||兑现汇率demand rate W>)0=8#\  
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　　长期汇率long rate Wi'}d6c  
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　　私人汇票折扣率rate on a private bill RbXR/Rd  
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　　远期汇票兑换率forward rate pX?3inQP%(  
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　　套价||套汇汇率||裁定外汇行情cross rate G~YZ(+V%~  
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　　付款汇率pence rate 4^F%bXJ)  
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　　当日汇率||成交价currency rate I/MY4?(T  
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　　套汇||套价||公断交易率arbitrage ,T< JNd'  
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　　汇票交割||汇票议付negotiation of draft 7MLLx#U  
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　　交易人||议付人negotiator 89g a+#7  
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　　票据交割||让与支票票据议付to negotiatie a bill 4JAz{aw'b  
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　　折扣交割||票据折扣to discount a bill <f>w"r  
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　　票据背书to endorse a bill 2Lf,~EV  
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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?4H9~iH  
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　　收到汇款to receive remittance f\]?,
 
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　　填写收据to make out a receipt ^{4BcM7eH  
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　　付款方法mode of payment G`Nw]_ Z _  
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　　现金付款payment by cash||cash payment||payment by ready cash G?1GkR  
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　　以支票支付payment by cheque s)a-ky(  
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　　以汇票支付payment by bill @MES.g  
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　　以物品支付payment in kind *c$[U{Px  
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　　付清||支付全部货款payment in full||full payment lFjz*g2'  
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　　支付部分货款||分批付款payment in part||part payment||partial payment Q[biy{(b8  
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　　记帐付款||会计帐目内付款payment on account  GfE>?mG  
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　　定期付款payment on term &zdS9e-fF  
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　　年分期付款annual payment d m8t~38  
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　　月分期付款monthly payment||monthly instalment u2 s  
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　　延滞付款payment in arrear ez,.-@O  
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　　预付货||先付payment in advance||prepayment qzUiBwUi@  
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　　延付货款deferred payment @7twe;07r  
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　　立即付款prompt payment||immediate payment (p-q>@m  
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　　暂付款suspense payment V*j l  
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　　延期付款delay in payment||extension of payment K%v:giN$l`  
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　　支付票据payment bill _z@/~M(  
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　　名誉支付||干与付款payment for honour||payment by intervention 4z0gyCAC A  
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　　结帐||清算||支付settlement 3ZXAAV  
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　　分期付款instalment gNB+e5[; 2  
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　　滞付||拖欠||尾数款未付arrears cRLw)"|  
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　　特许拖延付款日days of grace 2{79,Js0  
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　　保证付款del credere d&+]@ Ii
 
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　　付款to pay||to make payment||to make effect payment CvU$Fsb  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance MB)<@.A0  
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　　支出||付款to defray||to disburse /wJ#-DZ  
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　　结清to clear off||to pya off /vSG mW-*  
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　　请求付款to ask for payment||to request payment _ $F=A  
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　　恳求付帐to solicit payment t2dsYU/  
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　　拖延付款to defer payment||to delay payment *tqD:hiF  
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　　付款被拖延to be in arrears with payment <2pp6je\0s  
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　　还债to discharge cY5&1Shb~  
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　　迅速付款to pay promptly $s7U |F,I  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly vb>F)X?b_  
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　　付款相当慢to pay slowly||to take extended credit UR'[?  
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　　付款不好to pay badly||to be generally in arrear with payments b}qfOgd5  

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　　付款颇为恶劣to pay very badly||to never pay unless forced x=DxD&I!J  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill : !aLa}`@  
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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 'zUV(K?2]  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. {)qr3-EM#  
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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. :E")Zw&sW3  
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　　||I shall be compelled to take steps to enforce payment. 0F)v9EK(W4  
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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 7!J-/#!  
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　　little longer. dj0%?g>  
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　　索取利息to charge interest V(`
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　　附上利息to draw interest||to bear interest||to allow interest irlFB #..  
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　　生息to yield interest HT.,BF  
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　　生息3% to yield 3% }TTghE !  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit Qz@_"wm[  
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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 &{j!!LL  
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　　向银行提款to withdraw ones deposit from a bank a"@f< wU~  
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　　换取现金to convert into money||to turn into cash||to realize t'2A)S  
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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 !.UE}^TV  
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　　打折扣购买to buy at a discount utmJ>GW SI  
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　　打折扣出售to sell at a discount }ktIG|GC  
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　　打折扣-让价to reduce||to make a reduction 3k'Bje?9~  
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　　减价to deduct||to make a deduction C_J@:HlJ  
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　　回扣to rebate 1{N+B#*<[X  
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　　现金折扣cash discount T7nI/y  
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　　货到付款||现金提货cash on deliver （C.O.D.） aL:|Dr3SX  
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　　货到付现款cash on arrival LcGKYl(\K  
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　　即时付款prompt cash M-t9M~  
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　　净价||最低价格付现net cash -*7i:mg  
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　　现金付款ready cash ZiZ@3O6  
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　　即期付款spot cash||cash down||cash on the nail @aQ: 3/  
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　　凭单据付现款cash against documents gnH{ _  
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　　凭提单付现款cash against bills of lading Ue \A ,  
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　　承兑交单documents against acceptance （D/A） {m*lt3 $k  
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　　付款交单documents against payment （D/P） dU9;sx  
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　　追加信用证additional credit||additional L/C ;i[JCNiS\  
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　　信用证金额amount of credit ;~0q23{+;U  
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　　赊帐金额credit balance lG-B)
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　　可撤消信用证revocable L/C LM eI[Ji  
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　　不可撤消信用证irrevocable L/C r[(;J0=  
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　　保兑信用证confirmed L/C e
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　　不保兑信用证unconfirmed L/C VEy]vr}  
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　　可转让信用证assignable L/C||transferable L/C \lG)J0  
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　　银行信用证bankers L/C U@q 5`4-!8  
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　　有追索权信用证with recourse L/C IM1&g7Qs2  
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　　无追索权信用证without recourse L/C f+9WGNpw  
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　　单一信用证simple credit se.HA  
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　　无条件信用证open credit||free credit  el2Wk@*  
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　　普通信用证general letter of credit H<|}pZ  
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　　旅行信用证circular letter of credit y7/4u-_c  
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　　特别信用证special letter of credit G2N0'R"  
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　　信用证底帐letter of credit ledger 0UJ6>Rj  
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　　信用证发行帐letter of credit issued account S!PG7hK2  
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　　信用证金额amount of credit x:0 swZ5Z  
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　　信用证余额||信用证结欠credit balance 9ye!kYF,  
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　　开立信用证to open a credit G>"n6v'^d  
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　　通过银行开立信用证to establish a credit through a bank hdWVvN  
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　　电开信用证to cable a credit iDcTO}  
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　　取消信用证to cancel a credit s<LnUF1b  
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　　开出信用证to issue a credit J-/w{T8:  
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　　在某银行开立信用证to arrange a credit with a bank d`TiY`!  
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　　修改信用证to amend a credit 4L:O0Ggz}  
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　　延展信用证有效期to extend a credit ZxSnqbyA*  
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　　增加信用证面额to increase a credit -BP10-V  
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　　寄出信用证to send a credit sCw>J#@2>  
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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】