[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 VMZUJ2Yj/&  
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　　拒绝承兑而退票dishonour by non-acceptance Dwx^hNh  
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　　由于存款不足而退票dihonour by non-payment Fk4T>8q2;  
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　　提交presentation $yoIz.?V  
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　　背书endorsement||indorsement 1*V
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　　无记名背书general endorsement||blank endorsement
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　　记名式背书special endorsement||full endorsement pRez${f.(s  
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　　附条件背书conditional endorsement
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　　限制性背书restrictive endorsement eE0
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　　无追索权背书endorsement without recourse # 9@K  
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　　期满||到期maturity L8{4>,  
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　　托收collection 7.W$6U5  
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　　新汇票||再兑换汇票re-exchange||re-draft {yCE>F\  
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　　外汇交易exchange dealing||exchange deals *ujJpJZ2  
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　　汇兑合约exchange contract h(4&!x  
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　　汇兑合约预约forward exchange contract ;4s7\9o  
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　　外汇行情exchange quotation 2E$K='H:,  
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　　交易行情表course of exchange||exchange table bQ`|G(g-d  
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　　汇价||兑换率exchange rate||rate of exchange a)qlrtCl  
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　　官方汇率official rate 2,^U8/  
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　　挂牌汇率||名义汇率nominal rate M/5+AsT  
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　　现汇汇率spot rate !M(3[(Ni  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate `#c3 6  
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　　兑现率||兑现汇率demand rate iQ8T3cC+  
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　　长期汇率long rate `Re{j{~s  
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　　私人汇票折扣率rate on a private bill -E+LA  
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　　远期汇票兑换率forward rate DWXHx  
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　　套价||套汇汇率||裁定外汇行情cross rate |Ca %dg9$@  
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　　付款汇率pence rate l\"wdS}  
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　　当日汇率||成交价currency rate 4V7=VZ,@3  
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　　套汇||套价||公断交易率arbitrage .qfU^AHA  
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　　汇票交割||汇票议付negotiation of draft {osadXdC  
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　　交易人||议付人negotiator 0o]T6
  
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　　票据交割||让与支票票据议付to negotiatie a bill "Gc\"'^r  
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　　折扣交割||票据折扣to discount a bill R^Y>v5jAe  
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　　票据背书to endorse a bill m2>$)\-;  
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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 )tp;2rJ/  
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　　收到汇款to receive remittance $l/w.z  
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　　填写收据to make out a receipt v&3 Oc  
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　　付款方法mode of payment Y5R|)x  
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　　现金付款payment by cash||cash payment||payment by ready cash #%{x*y:Ms  
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　　以支票支付payment by cheque = 6.i.(L_S  
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　　以汇票支付payment by bill 8<_dNt'91  
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　　以物品支付payment in kind +Cs.v.GA5  
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　　付清||支付全部货款payment in full||full payment @ev8"JZ1  
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　　支付部分货款||分批付款payment in part||part payment||partial payment FKU)# Eo  
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　　记帐付款||会计帐目内付款payment on account VmP5`):?b  
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　　定期付款payment on term a'|/=$  
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　　年分期付款annual payment ,nGZ(EBD  
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　　月分期付款monthly payment||monthly instalment iXD=_^^o .  
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　　延滞付款payment in arrear >fx/TSql:J  
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　　预付货||先付payment in advance||prepayment k!ac_}&NNv  
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　　延付货款deferred payment K/|qn)  
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　　立即付款prompt payment||immediate payment JK^pb0ih  
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　　暂付款suspense payment %Zi}sm1t  
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　　延期付款delay in payment||extension of payment y2:Bv2}  
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　　支付票据payment bill G&@vTcF  
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　　名誉支付||干与付款payment for honour||payment by intervention CooOBk  
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　　结帐||清算||支付settlement ucX!6)Op  
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　　分期付款instalment l^;=0UR_  
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　　滞付||拖欠||尾数款未付arrears =aCd,4B}  
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　　特许拖延付款日days of grace 1pZ[rM'}  
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　　保证付款del credere ^9`~-w  
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　　付款to pay||to make payment||to make effect payment nAk;a|Q  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance *ez7Q  
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　　支出||付款to defray||to disburse ]Ag{#GJ5D  
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　　结清to clear off||to pya off ,N@N4<C]  
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　　请求付款to ask for payment||to request payment 'aJm4W&j  
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　　恳求付帐to solicit payment .7r$jmuFs  
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　　拖延付款to defer payment||to delay payment D~r{(u~Ya  
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　　付款被拖延to be in arrears with payment EBx!q8z z  
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　　还债to discharge 1SY3  
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　　迅速付款to pay promptly *vP:+]  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly L^{wxOf&6E  
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　　付款相当慢to pay slowly||to take extended credit 7!('+x(>  
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　　付款不好to pay badly||to be generally in arrear with payments W=zp:6Z~  
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　　付款颇为恶劣to pay very badly||to never pay unless forced _NB8>v
  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 02mu%|"  
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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 _{48s8V  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 5gbD|^ij  
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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,,#f&jP  
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　　||I shall be compelled to take steps to enforce payment. 66MWOrr  
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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 Aj "SSX!L  
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　　little longer. VQHQvFRZ)  
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　　索取利息to charge interest &ZAc3@l[c  
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　　附上利息to draw interest||to bear interest||to allow interest A:YWXcg  
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　　生息to yield interest H <ugc  
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　　生息3% to yield 3% `]m/z a%7  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit XaR(~2  
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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 tqT-9sEXX.  
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　　向银行提款to withdraw ones deposit from a bank OvtiFN^s'  
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　　换取现金to convert into money||to turn into cash||to realize qwDoYyyu  
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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 \X0wr%I  
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　　打折扣购买to buy at a discount }*R.>jQ+Y  
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　　打折扣出售to sell at a discount wVY;)1?  
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　　打折扣-让价to reduce||to make a reduction "RMvWuNt  
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　　减价to deduct||to make a deduction W5a>6u=g,  
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　　回扣to rebate v}-jls  
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　　现金折扣cash discount /dt'iai~l  
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　　货到付款||现金提货cash on deliver （C.O.D.） =OU]<%  
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　　货到付现款cash on arrival TLiA>`r=  
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　　即时付款prompt cash &yQM8J~  
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　　净价||最低价格付现net cash \J?5Kl[*c  
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　　现金付款ready cash w-(^w9_e  
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　　即期付款spot cash||cash down||cash on the nail |? l6S
 
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　　凭单据付现款cash against documents 20p/p~<  
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　　凭提单付现款cash against bills of lading 9dXtugp|  
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　　承兑交单documents against acceptance （D/A） w =S7zzL)  

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　　付款交单documents against payment （D/P） 1F_ 1bAh$  
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　　追加信用证additional credit||additional L/C 7Vxe] s  
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　　信用证金额amount of credit 95CCje{o_  
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　　赊帐金额credit balance M`kR2NCi  
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　　可撤消信用证revocable L/C ,0R2k `m!  
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　　不可撤消信用证irrevocable L/C 1*Ui=M4  
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　　保兑信用证confirmed L/C Fl^}tC  
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　　不保兑信用证unconfirmed L/C 3e.v'ccK&  
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　　可转让信用证assignable L/C||transferable L/C q$=EUB"C  
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　　银行信用证bankers L/C JV#)?/a$z  
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　　有追索权信用证with recourse L/C #815h,nP+  
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　　无追索权信用证without recourse L/C gB?~!J?  
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　　单一信用证simple credit r&|-6OQZZ  
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　　无条件信用证open credit||free credit $N#f)8v  
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　　普通信用证general letter of credit B R-(@  
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　　旅行信用证circular letter of credit o(/(`/  
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　　特别信用证special letter of credit 7gV"pa
  
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　　信用证底帐letter of credit ledger Sv myg]  
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　　信用证发行帐letter of credit issued account %#Vn?zr|~  

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　　信用证金额amount of credit <(Wa8PY2(  
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　　信用证余额||信用证结欠credit balance .FnO  
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　　开立信用证to open a credit y/m^G=Q6g#  
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　　通过银行开立信用证to establish a credit through a bank o2 5kFD  
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　　电开信用证to cable a credit }V3p <  
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　　取消信用证to cancel a credit b-
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　　开出信用证to issue a credit *a@pZI0'  
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　　在某银行开立信用证to arrange a credit with a bank N2VF_[l  
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　　修改信用证to amend a credit =>hq0F4[;  
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　　延展信用证有效期to extend a credit FG~p_[K  
m %$z&<!  
　　增加信用证面额to increase a credit PiZt?r?5w|  
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　　寄出信用证to send a credit 2k[i7Rl \c  
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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】