[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 .X'pq5  
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　　拒绝承兑而退票dishonour by non-acceptance sILSey5`  
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　　由于存款不足而退票dihonour by non-payment `XKVr  
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　　提交presentation x`%JI=q  
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　　背书endorsement||indorsement R
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　　无记名背书general endorsement||blank endorsement Mxl]"?z  
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　　记名式背书special endorsement||full endorsement G8J*Wnwu[K  
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　　附条件背书conditional endorsement !)pdamdA  
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　　限制性背书restrictive endorsement f0>!qt  
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　　无追索权背书endorsement without recourse JSr$-C fH  
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　　期满||到期maturity t:)ERT")  
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　　托收collection u0Nm.--;_3  
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　　新汇票||再兑换汇票re-exchange||re-draft [p;E~-S  
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　　外汇交易exchange dealing||exchange deals Ul+Mo&y-  
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　　汇兑合约exchange contract j)C:$  

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　　汇兑合约预约forward exchange contract oCS2E =O&  
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　　外汇行情exchange quotation Wwujh2g"0|  
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　　交易行情表course of exchange||exchange table &#yR;{  
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　　汇价||兑换率exchange rate||rate of exchange alq%H}FF  
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　　官方汇率official rate XB59Vm0E=  
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　　挂牌汇率||名义汇率nominal rate eKvV*[Na  
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　　现汇汇率spot rate C3NdE_E  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate A:l@_*C..  
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　　兑现率||兑现汇率demand rate ~m^ #FJ
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　　长期汇率long rate -Go 7"j  
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　　私人汇票折扣率rate on a private bill ={>Lrig:l  
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　　远期汇票兑换率forward rate '6y}ZE[  
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　　套价||套汇汇率||裁定外汇行情cross rate PjA6Ji;Hu  
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　　付款汇率pence rate YjOs}TD lx  
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　　当日汇率||成交价currency rate )B,|@ynu  
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　　套汇||套价||公断交易率arbitrage I`KQ|h0%  
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　　汇票交割||汇票议付negotiation of draft Ig]iT  
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　　交易人||议付人negotiator *}k;L74|  
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　　票据交割||让与支票票据议付to negotiatie a bill 4lhw3,5  
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　　折扣交割||票据折扣to discount a bill a<}#HfC;'  
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　　票据背书to endorse a bill r}[7x]sP  
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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 ib{-A&  
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　　收到汇款to receive remittance {:@tQdM:i8  
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　　填写收据to make out a receipt \%^%wXfp  
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　　付款方法mode of payment M@0;B30L  
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　　现金付款payment by cash||cash payment||payment by ready cash r{l(O,|e  
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　　以支票支付payment by cheque 5waKI?4F  
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　　以汇票支付payment by bill Hx,0zS%>  
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　　以物品支付payment in kind .{y uo{u  
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　　付清||支付全部货款payment in full||full payment S[WG$  

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　　支付部分货款||分批付款payment in part||part payment||partial payment RV@*c4KvO+  
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　　记帐付款||会计帐目内付款payment on account g=I8@m  
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　　定期付款payment on term 4:gRr   
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　　年分期付款annual payment M Y|w  
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　　月分期付款monthly payment||monthly instalment +\v?d&.f0  
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　　延滞付款payment in arrear /7gOSwY  
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　　预付货||先付payment in advance||prepayment W.kM7z>G  
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　　延付货款deferred payment yn#X;ja-  
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　　立即付款prompt payment||immediate payment 6?w0  
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　　暂付款suspense payment "I(xgx*  
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　　延期付款delay in payment||extension of payment qgfi\/$6  
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　　支付票据payment bill K'GBMnjD  
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　　名誉支付||干与付款payment for honour||payment by intervention eH{[C*  
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　　结帐||清算||支付settlement 6'FdGS  
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　　分期付款instalment z*-2.}&U<  
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　　滞付||拖欠||尾数款未付arrears -,U3fts  
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　　特许拖延付款日days of grace AJ=qna  
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　　保证付款del credere A,a.8!*}vd  
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　　付款to pay||to make payment||to make effect payment P?k0zwOlBl  

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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance DP|D\+YyYA  
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　　支出||付款to defray||to disburse 9gmW&{6q  
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　　结清to clear off||to pya off dUhY\v oQ  
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　　请求付款to ask for payment||to request payment I"ok&^t^}  
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　　恳求付帐to solicit payment 7Ve1]) u  
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　　拖延付款to defer payment||to delay payment z*!%g[3I  
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　　付款被拖延to be in arrears with payment |AozR ~  
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　　还债to discharge s6
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　　迅速付款to pay promptly 9J2NH|]c  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly :0Rx#%u}#  
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　　付款相当慢to pay slowly||to take extended credit XMxSQ B1  
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　　付款不好to pay badly||to be generally in arrear with payments )% ~OH  
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　　付款颇为恶劣to pay very badly||to never pay unless forced qm" rY\:  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill AT2nV akL  
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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 vzim<;i  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. xe^Gs]fm  
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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. gaZu;t2u  
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　　||I shall be compelled to take steps to enforce payment. NTYg[VTr  
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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 8Djc c z  
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　　little longer.  BRgXr  
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　　索取利息to charge interest 3h$6t7=C  
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　　附上利息to draw interest||to bear interest||to allow interest W04@!_) <  
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　　生息to yield interest X\{
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　　生息3% to yield 3% [YlKR'_  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit TFlet"ge=  
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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 X-K=!pET  
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　　向银行提款to withdraw ones deposit from a bank 8%A#`)fb  
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　　换取现金to convert into money||to turn into cash||to realize RI(DXWM|h  
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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 0IBhb(X  
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　　打折扣购买to buy at a discount PQ5QA61  
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　　打折扣出售to sell at a discount jB%lB1Q|  
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　　打折扣-让价to reduce||to make a reduction Yc_8r+;(  
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　　减价to deduct||to make a deduction QbkLdM,S*  
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　　回扣to rebate 42G)~lun-d  
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　　现金折扣cash discount hI]Hp3S  
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　　货到付款||现金提货cash on deliver （C.O.D.） BJ$9vbhZN  
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　　货到付现款cash on arrival HN=V"a  
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　　即时付款prompt cash KL1/^1  
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　　净价||最低价格付现net cash n}F&1Z  
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　　现金付款ready cash >s>1[W@*  
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　　即期付款spot cash||cash down||cash on the nail p>RNPrT  
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　　凭单据付现款cash against documents xjfV?B'Y}V  
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　　凭提单付现款cash against bills of lading \?[v{WP)  
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　　承兑交单documents against acceptance （D/A） ] o*#t  
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　　付款交单documents against payment （D/P） (eI5_`'VC  
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　　追加信用证additional credit||additional L/C {> eXR?s/  
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　　信用证金额amount of credit K28+]qy[  
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　　赊帐金额credit balance QdT}wkX  
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　　可撤消信用证revocable L/C R "n5  
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　　不可撤消信用证irrevocable L/C nzd2zY
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　　保兑信用证confirmed L/C i6dHrx]:,  
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　　不保兑信用证unconfirmed L/C %<k2#6K  
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　　可转让信用证assignable L/C||transferable L/C <sWprR  
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　　银行信用证bankers L/C 6IBgt!=,  
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　　有追索权信用证with recourse L/C jN {Xfjmfv  
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　　无追索权信用证without recourse L/C \Jx04[=  
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　　单一信用证simple credit \|H!~)h$1  
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　　无条件信用证open credit||free credit U{7w#>V .  
.> =(' -  
　　普通信用证general letter of credit H5DC[bZMb%  
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　　旅行信用证circular letter of credit :o|\"3  
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　　特别信用证special letter of credit AqWUwK9T  
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　　信用证底帐letter of credit ledger ozmrw\_}[  
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　　信用证发行帐letter of credit issued account `z{%(_+[
 
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　　信用证金额amount of credit "S8uoSF`>  
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　　信用证余额||信用证结欠credit balance C"6?bg5N  
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　　开立信用证to open a credit =d".|k  
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　　通过银行开立信用证to establish a credit through a bank ~Mx!
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　　电开信用证to cable a credit oC<.=2]  

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　　取消信用证to cancel a credit 6g 5#TpCh  
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　　开出信用证to issue a credit }=%oX}[  
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　　在某银行开立信用证to arrange a credit with a bank 6VS4y-N  
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　　修改信用证to amend a credit Z'4./  
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　　延展信用证有效期to extend a credit FG%X~L<d,)  
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　　增加信用证面额to increase a credit gW^VVbB'L  
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　　寄出信用证to send a credit 0+?7EL~  
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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】