[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 c:<a"$  
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　　拒绝承兑而退票dishonour by non-acceptance 8q; aCtei  
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　　由于存款不足而退票dihonour by non-payment n^*,JL9@  
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　　提交presentation mc{W\ H  
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　　背书endorsement||indorsement m!=5Q S3Z  
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　　无记名背书general endorsement||blank endorsement X-J85b_e  
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　　记名式背书special endorsement||full endorsement `,4@;j<^@  
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　　附条件背书conditional endorsement L!,@_   
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　　限制性背书restrictive endorsement ^Y5I OX:  
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　　无追索权背书endorsement without recourse .L]5,#2([  
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　　期满||到期maturity 2b-g`60<  
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　　托收collection JAT%s %UC  
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　　新汇票||再兑换汇票re-exchange||re-draft R~fk/T?  
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　　外汇交易exchange dealing||exchange deals kE| x'(x  
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　　汇兑合约exchange contract )d2:r 07a  
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　　汇兑合约预约forward exchange contract G;EJ\J6@Yw  
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　　外汇行情exchange quotation <K,X5ctM}  
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　　交易行情表course of exchange||exchange table z4$9,p `  
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　　汇价||兑换率exchange rate||rate of exchange '2|P-/jU  
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　　官方汇率official rate c]bG5  
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　　挂牌汇率||名义汇率nominal rate radP%W-U  
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　　现汇汇率spot rate jzBW'8  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate ]cVDXLj$  
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　　兑现率||兑现汇率demand rate lnm@DWhf  
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　　长期汇率long rate o= K9\l  
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　　私人汇票折扣率rate on a private bill  :8==Bu  
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　　远期汇票兑换率forward rate lyyf&?2  
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　　套价||套汇汇率||裁定外汇行情cross rate $R+gA{49%  
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　　付款汇率pence rate {2q0Ko<  
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　　当日汇率||成交价currency rate 1i_%1Oip  
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　　套汇||套价||公断交易率arbitrage d|9]E&;,  
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　　汇票交割||汇票议付negotiation of draft AO|1m$xf  
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　　交易人||议付人negotiator o?j8"^!7  
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　　票据交割||让与支票票据议付to negotiatie a bill ,^Q~w b!{  
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　　折扣交割||票据折扣to discount a bill DS>&|zF5l  
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　　票据背书to endorse a bill <r`;$K  
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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 9=}[~V n  
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　　收到汇款to receive remittance v?}
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　　填写收据to make out a receipt 8oXp8CC  
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　　付款方法mode of payment q9{) nU  
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　　现金付款payment by cash||cash payment||payment by ready cash $!y^t$u$@  
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　　以支票支付payment by cheque 4 2DMmwB   
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　　以汇票支付payment by bill BHYguS^qz  
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　　以物品支付payment in kind $ `ptSR  
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　　付清||支付全部货款payment in full||full payment )*{B_[  
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　　支付部分货款||分批付款payment in part||part payment||partial payment zUZET'Bm9  
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　　记帐付款||会计帐目内付款payment on account c00rq ~<K  
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　　定期付款payment on term OVU)t]  
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　　年分期付款annual payment 6w{_+=T  
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　　月分期付款monthly payment||monthly instalment JX[]u<h?  
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　　延滞付款payment in arrear I"x|U[*B  
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　　预付货||先付payment in advance||prepayment rKI<!  
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　　延付货款deferred payment D15-pz|Q  
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　　立即付款prompt payment||immediate payment ~>lqEa  
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　　暂付款suspense payment 5B2p_$W#  
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　　延期付款delay in payment||extension of payment Ba|}$jo  
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　　支付票据payment bill bHE.EBZ  
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　　名誉支付||干与付款payment for honour||payment by intervention JS%LJ_J  
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　　结帐||清算||支付settlement `XK\', }F  
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　　分期付款instalment ~yw]<{?  
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　　滞付||拖欠||尾数款未付arrears Ddg!1SF  
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　　特许拖延付款日days of grace J`GL_@$q  
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　　保证付款del credere GN! R<9  
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　　付款to pay||to make payment||to make effect payment 5V =mj+X?  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance /_{ZWLi(  
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　　支出||付款to defray||to disburse Ry]9n.y  
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　　结清to clear off||to pya off R#;xBBt8  
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　　请求付款to ask for payment||to request payment GWPBP-)0  
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　　恳求付帐to solicit payment 42"nbJ  
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　　拖延付款to defer payment||to delay payment gH'hA'  
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　　付款被拖延to be in arrears with payment 4* >j:1  
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　　还债to discharge )lS04|s  

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　　迅速付款to pay promptly p!^K.P1 '  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly KRT&]2  
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　　付款相当慢to pay slowly||to take extended credit Z.Z;p/4F  
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　　付款不好to pay badly||to be generally in arrear with payments M57<e`m  
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　　付款颇为恶劣to pay very badly||to never pay unless forced Ti_G  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill :dULsl$Nz  
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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 ov,s]g83  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. $o5i15Oy.  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. dEKu5GI  
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　　||I shall be compelled to take steps to enforce payment.
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a -#T%*  
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　　little longer. g*YA~J@  
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　　索取利息to charge interest Wd)\r.pJ  
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　　附上利息to draw interest||to bear interest||to allow interest 1Xm>nF~  
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　　生息to yield interest Ru* gbv,U  
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　　生息3% to yield 3% B47I?~{  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit lD[@D9  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit bs)wxU`Q*  
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　　向银行提款to withdraw ones deposit from a bank SIrNZ^I  
fTy:Re  
　　换取现金to convert into money||to turn into cash||to realize rmkBp_i{|  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price MT>(d*0s  
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　　打折扣购买to buy at a discount L k nK  
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　　打折扣出售to sell at a discount PL$XXj>|:  
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　　打折扣-让价to reduce||to make a reduction [=jZP,b&),  
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　　减价to deduct||to make a deduction @hg[v`~  
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　　回扣to rebate ]i`Q+q[  
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　　现金折扣cash discount zMP6hn  
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　　货到付款||现金提货cash on deliver （C.O.D.） P`Ku . ONQ  
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　　货到付现款cash on arrival wQy~5+LE  
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　　即时付款prompt cash dyn)KDS  
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　　净价||最低价格付现net cash ^z)De+,!4  
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　　现金付款ready cash ] `x+wWe  
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　　即期付款spot cash||cash down||cash on the nail A~vx,|I  
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　　凭单据付现款cash against documents )yig=nn  
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　　凭提单付现款cash against bills of lading %4!^AA%  
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　　承兑交单documents against acceptance （D/A）  ]aF;  
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　　付款交单documents against payment （D/P） Q}B]b-c+E  
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　　追加信用证additional credit||additional L/C V||b%Cb1g  
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　　信用证金额amount of credit xgIb6<qwY  
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　　赊帐金额credit balance ZJ2 MbV.6  
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　　可撤消信用证revocable L/C SceHdx(]  
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　　不可撤消信用证irrevocable L/C E%v0@  
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　　保兑信用证confirmed L/C bv]SR_Tiq  
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　　不保兑信用证unconfirmed L/C %zGv+H?  
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　　可转让信用证assignable L/C||transferable L/C 3h.,7,T  
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　　银行信用证bankers L/C 71[?AmxV  
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　　有追索权信用证with recourse L/C D )`(b  
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　　无追索权信用证without recourse L/C c$ib-
  
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　　单一信用证simple credit !~?/D  
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　　无条件信用证open credit||free credit S"G(_%  
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　　普通信用证general letter of credit 7$%G3Q|)L  
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　　旅行信用证circular letter of credit /YZMP'v  
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　　特别信用证special letter of credit cFq<x=S  
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　　信用证底帐letter of credit ledger ZlC+DXg#S  
)ddJ\:  
　　信用证发行帐letter of credit issued account w`8H=Hf  
9b=0 4aWHm  
　　信用证金额amount of credit \`~YW<D  
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　　信用证余额||信用证结欠credit balance )s:kQ~+  
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　　开立信用证to open a credit g9^\QYh!  
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　　通过银行开立信用证to establish a credit through a bank !$1qnsz  
Go c*ugR  
　　电开信用证to cable a credit 7NT} Zwf  
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　　取消信用证to cancel a credit  G-1qxK  
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　　开出信用证to issue a credit o>(<:^x9
 
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　　在某银行开立信用证to arrange a credit with a bank Xux[  

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　　修改信用证to amend a credit @a]cI  
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　　延展信用证有效期to extend a credit "Ua-7Q&A  
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　　增加信用证面额to increase a credit c3l(,5DtH  
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　　寄出信用证to send a credit
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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】