[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 ni#!Gxw  
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　　拒绝承兑而退票dishonour by non-acceptance j HT2|VGb*  
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　　由于存款不足而退票dihonour by non-payment v)(tB7&`=  
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　　提交presentation x\vb@!BZ  
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　　背书endorsement||indorsement C LhD[/Fo  
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　　无记名背书general endorsement||blank endorsement 'l$<DcBj  
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　　记名式背书special endorsement||full endorsement Z:|2PQ4  
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　　附条件背书conditional endorsement =N-,.{`  
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　　限制性背书restrictive endorsement pIh%5ZU  
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　　无追索权背书endorsement without recourse yQ> *F  
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　　期满||到期maturity P7n+@L$  
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　　托收collection #`6A}/@.+  
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　　新汇票||再兑换汇票re-exchange||re-draft <$s G]l!\  
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　　外汇交易exchange dealing||exchange deals \*#9Ry^f  
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　　汇兑合约exchange contract S8+Xk= x  
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　　汇兑合约预约forward exchange contract 4 a;8XAl  
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　　外汇行情exchange quotation iYj+NL  
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　　交易行情表course of exchange||exchange table FAAqdK0  
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　　汇价||兑换率exchange rate||rate of exchange @>'.F<:P<  
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　　官方汇率official rate c?L_n=B  
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　　挂牌汇率||名义汇率nominal rate Qci<cVgP  
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　　现汇汇率spot rate <,,U>0 ?3  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate jp2AU,Cl  
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　　兑现率||兑现汇率demand rate 7\aLK#
 
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　　长期汇率long rate *B(na+  
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　　私人汇票折扣率rate on a private bill fSdv%$;Hc  
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　　远期汇票兑换率forward rate >\b=bT@iM  
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　　套价||套汇汇率||裁定外汇行情cross rate Qz;2RELz  
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　　付款汇率pence rate -\@&
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　　当日汇率||成交价currency rate %&9tn0B  
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　　套汇||套价||公断交易率arbitrage @Nb&f<+gi  
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　　汇票交割||汇票议付negotiation of draft $~4ZuV%  
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　　交易人||议付人negotiator v`B7[B4K3  
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　　票据交割||让与支票票据议付to negotiatie a bill NS"hdyA  
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　　折扣交割||票据折扣to discount a bill Zk2-U"0\o  
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　　票据背书to endorse a bill XiI@Px?FL  
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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 ,%
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　　收到汇款to receive remittance 6l IFxc  
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　　填写收据to make out a receipt 7,ODh-?ez  
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　　付款方法mode of payment Gs2.}lz  
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　　现金付款payment by cash||cash payment||payment by ready cash X""<5s'0  
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　　以支票支付payment by cheque d;|Pp;dc  
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　　以汇票支付payment by bill kc `Q- N}  
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　　以物品支付payment in kind |/zE(ePc{  
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　　付清||支付全部货款payment in full||full payment ihKnZcI$i  
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　　支付部分货款||分批付款payment in part||part payment||partial payment 5SFe
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　　记帐付款||会计帐目内付款payment on account YVZm^@ZVV  
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　　定期付款payment on term 9>d$a2nc  
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　　年分期付款annual payment $zq `hI!1  
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　　月分期付款monthly payment||monthly instalment $+zev$f  
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　　延滞付款payment in arrear |"DQ^)3Pi  
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　　预付货||先付payment in advance||prepayment w<N[K>  
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　　延付货款deferred payment ?AX./LI  
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　　立即付款prompt payment||immediate payment 2J9_(w  
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　　暂付款suspense payment ]H)
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　　延期付款delay in payment||extension of payment 828E^Q"<  
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　　支付票据payment bill Xm*gH, '  
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　　名誉支付||干与付款payment for honour||payment by intervention #0"Fw$P
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　　结帐||清算||支付settlement =9FY;9  
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　　分期付款instalment !6\{q M  
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　　滞付||拖欠||尾数款未付arrears T?:Vw laE  
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　　特许拖延付款日days of grace 5`*S'W}\>  
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　　保证付款del credere 6<.Ma7)lA  
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　　付款to pay||to make payment||to make effect payment |Spy |,/  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance w
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　　支出||付款to defray||to disburse ?SRG;G
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　　结清to clear off||to pya off <H`&Zqqk  
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　　请求付款to ask for payment||to request payment |"?0H#  
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　　恳求付帐to solicit payment )t{?7wy  
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　　拖延付款to defer payment||to delay payment W'eF | hu  
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　　付款被拖延to be in arrears with payment IQf:aX  
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　　还债to discharge qd(C%Wk  
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　　迅速付款to pay promptly 6MvjNbQ  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly g"c\ouSY  
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　　付款相当慢to pay slowly||to take extended credit _@;t^j+l  
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　　付款不好to pay badly||to be generally in arrear with payments 0#0[E,  
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　　付款颇为恶劣to pay very badly||to never pay unless forced ,<0R'R  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill |jH- bm  
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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 r) ;U zd  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 2'Cwx-_ G`  
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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. FY+0r67]  
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　　||I shall be compelled to take steps to enforce payment. \]dx;,T  
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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 <]xG d!x$  

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　　little longer. fT.18{'>  
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　　索取利息to charge interest {z>fe }  
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　　附上利息to draw interest||to bear interest||to allow interest 3cfW|J  
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　　生息to yield interest 35;|r  
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　　生息3% to yield 3% kN_ i0~y@-  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit L"{qF<@V7&  
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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 2%P{fJbwd  
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　　向银行提款to withdraw ones deposit from a bank  B C*62m  
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　　换取现金to convert into money||to turn into cash||to realize &0cfTb)dG  
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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 k8IhQ{@  
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　　打折扣购买to buy at a discount 2-=Ov@y2k!  
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　　打折扣出售to sell at a discount nX%b@cOXj  
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　　打折扣-让价to reduce||to make a reduction n'*4zxAA  
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　　减价to deduct||to make a deduction VZuluV  
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　　回扣to rebate GPV=(}z  
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　　现金折扣cash discount QL/I/EgqC  
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　　货到付款||现金提货cash on deliver （C.O.D.） EMy>X  
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　　货到付现款cash on arrival X<G"GaL  
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　　即时付款prompt cash =D-u"
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　　净价||最低价格付现net cash TLu
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　　现金付款ready cash pGZiADT  
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　　即期付款spot cash||cash down||cash on the nail EZs"?A  
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　　凭单据付现款cash against documents {BV0Y.O  
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　　凭提单付现款cash against bills of lading xf2|9Tqt  
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　　承兑交单documents against acceptance （D/A） X5U#^^O$E%  
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　　付款交单documents against payment （D/P） m&S *S_c  
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　　追加信用证additional credit||additional L/C [vv $"$z  
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　　信用证金额amount of credit
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　　赊帐金额credit balance tzIcR #Z  
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　　可撤消信用证revocable L/C U80h0t%  
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　　不可撤消信用证irrevocable L/C  'ug:ic  

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　　保兑信用证confirmed L/C t;HM  
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　　不保兑信用证unconfirmed L/C ^(F@#zN}  
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　　可转让信用证assignable L/C||transferable L/C W6c]a/
 
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　　银行信用证bankers L/C S:(YZ%#  
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　　有追索权信用证with recourse L/C Wn%b}{9Fb  
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　　无追索权信用证without recourse L/C <aQ <Wy=\  
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　　单一信用证simple credit TJ_Wz
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　　无条件信用证open credit||free credit 9%Eo<+myh  
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　　普通信用证general letter of credit .G
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　　旅行信用证circular letter of credit V O\g"Yc  
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　　特别信用证special letter of credit @WCA7DW!  
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　　信用证底帐letter of credit ledger b#nI#!p'  
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　　信用证发行帐letter of credit issued account OwCbv j0#  
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　　信用证金额amount of credit $GR rTC!  
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　　信用证余额||信用证结欠credit balance ~^TH5n  
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　　开立信用证to open a credit
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　　通过银行开立信用证to establish a credit through a bank r2*8.j51  
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　　电开信用证to cable a credit l6*MiX]q  
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　　取消信用证to cancel a credit W)Ct*I^  
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　　开出信用证to issue a credit c)3.AgT  
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　　在某银行开立信用证to arrange a credit with a bank KKq%'y)u^  
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　　修改信用证to amend a credit U8.V Rn  
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　　延展信用证有效期to extend a credit jF-:e;-  
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　　增加信用证面额to increase a credit 7gcR/HNeF  
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　　寄出信用证to send a credit WG&! VK  
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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】