[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 /Mu@,)''  
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　　拒绝承兑而退票dishonour by non-acceptance v oj^pzZ  
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　　由于存款不足而退票dihonour by non-payment w=J3=T@TD  
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　　提交presentation r? E)obE  
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　　背书endorsement||indorsement 4u5-7[TZ  
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　　无记名背书general endorsement||blank endorsement OA"q[s  
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　　记名式背书special endorsement||full endorsement oEKvl3Hz_  
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　　附条件背书conditional endorsement S2VA{9:m  
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　　限制性背书restrictive endorsement +Kbjzh3<wG  
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　　无追索权背书endorsement without recourse sZ/v^xk  
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　　期满||到期maturity M{T-iW"  
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　　托收collection 2?ez,*-[  
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　　新汇票||再兑换汇票re-exchange||re-draft ~^fZx5  
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　　外汇交易exchange dealing||exchange deals co|aC!7  
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　　汇兑合约exchange contract lbl ?k5  
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　　汇兑合约预约forward exchange contract :C
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　　外汇行情exchange quotation vJc-6EO
 
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　　交易行情表course of exchange||exchange table ZWU)\}}_R  
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　　汇价||兑换率exchange rate||rate of exchange ^{;oM^Q'  
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　　官方汇率official rate &LZn FR  
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　　挂牌汇率||名义汇率nominal rate J76kkW`5  
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　　现汇汇率spot rate YPK(be_|I  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate )E@.!Ut4o  
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　　兑现率||兑现汇率demand rate \lf;P?M^  
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　　长期汇率long rate 
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　　私人汇票折扣率rate on a private bill i6tf2oqO7  
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　　远期汇票兑换率forward rate iWB=sL&p  
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　　套价||套汇汇率||裁定外汇行情cross rate )=Z>#iH1  
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　　付款汇率pence rate >:S?Mnv6  
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　　当日汇率||成交价currency rate B^Nf #XN(  
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　　套汇||套价||公断交易率arbitrage 8# >op6^  
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　　汇票交割||汇票议付negotiation of draft ^aMg/.
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　　交易人||议付人negotiator "Hb"F?Yb  
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　　票据交割||让与支票票据议付to negotiatie a bill nntuLuW  
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　　折扣交割||票据折扣to discount a bill >yh2Lri  
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　　票据背书to endorse a bill <b<j =_
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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 5 rUdv}.  
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　　收到汇款to receive remittance C"]^Q)aJN  
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　　填写收据to make out a receipt & "B=/-(  
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　　付款方法mode of payment gKCX|cULY  
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　　现金付款payment by cash||cash payment||payment by ready cash pcI uN  
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　　以支票支付payment by cheque 5i{j' {_(8  
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　　以汇票支付payment by bill ?@ $r   
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　　以物品支付payment in kind P}`H ~N~  
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　　付清||支付全部货款payment in full||full payment b*Q&CL  
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　　支付部分货款||分批付款payment in part||part payment||partial payment F^fdIZx  
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　　记帐付款||会计帐目内付款payment on account SOvF[,+  
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　　定期付款payment on term U\!X,a*ts{  
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　　年分期付款annual payment @2v_pJy^  
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　　月分期付款monthly payment||monthly instalment 0Pi:N{x8  
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　　延滞付款payment in arrear Z># i**  
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　　预付货||先付payment in advance||prepayment cDkf qcC  
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　　延付货款deferred payment G9<X_  
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　　立即付款prompt payment||immediate payment KL Xq\{X  
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　　暂付款suspense payment :tv,]05t  
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　　延期付款delay in payment||extension of payment Qv /=&_6  
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　　支付票据payment bill L4y4RG/SJ:  
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　　名誉支付||干与付款payment for honour||payment by intervention %FIE\9  
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　　结帐||清算||支付settlement aPbE;" f  
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　　分期付款instalment 3n}?bY8@5_  
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　　滞付||拖欠||尾数款未付arrears SQt4v"  
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　　特许拖延付款日days of grace ;cN{a&  
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　　保证付款del credere 3HY9\'t6  
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　　付款to pay||to make payment||to make effect payment w%BL  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance dT1H  
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　　支出||付款to defray||to disburse ?zHPJLv|Y  
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　　结清to clear off||to pya off |R\>@Mg#B  
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　　请求付款to ask for payment||to request payment 9ahWIO%  
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　　恳求付帐to solicit payment oJ|j#+Ft  
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　　拖延付款to defer payment||to delay payment 2Gaa(rJ5o  
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　　付款被拖延to be in arrears with payment 1 \6D '/G  
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　　还债to discharge FNY8tv*/x  
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　　迅速付款to pay promptly b-Q>({=i  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly \WB<86+z  
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　　付款相当慢to pay slowly||to take extended credit {v
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　　付款不好to pay badly||to be generally in arrear with payments Bj-:#P@  
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　　付款颇为恶劣to pay very badly||to never pay unless forced V"G*N<q  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill nWYN Np?h  
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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 ll.N^y;a  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. Jx](G>F4f1  

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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. '2nhv,|.U  
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　　||I shall be compelled to take steps to enforce payment. [b>Fn%y  
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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 g<f <Ip=  
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　　little longer. 6hbEO-(  
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　　索取利息to charge interest Fi{mr*}  
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　　附上利息to draw interest||to bear interest||to allow interest :Ba-u  
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　　生息to yield interest KS>Fl->  
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　　生息3% to yield 3% )9pBu B  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit v=bv@c  
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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 n1`T#%e  
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　　向银行提款to withdraw ones deposit from a bank ^k9rDn/AW  
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　　换取现金to convert into money||to turn into cash||to realize ^*zW"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 r?XDvU  
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　　打折扣购买to buy at a discount K \m4*dOv  
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　　打折扣出售to sell at a discount 6A@Lj*:2m  
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　　打折扣-让价to reduce||to make a reduction R=DPeUy;  
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　　减价to deduct||to make a deduction }W)Mwu'W  
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　　回扣to rebate aliQ6_  
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　　现金折扣cash discount aSxG|OkKy  
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　　货到付款||现金提货cash on deliver （C.O.D.） (O<abB(  
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　　货到付现款cash on arrival xQ_:]\EZ  
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　　即时付款prompt cash }$&);7(w  
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　　净价||最低价格付现net cash QYODmeu  
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　　现金付款ready cash RPofa+  
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　　即期付款spot cash||cash down||cash on the nail Q>06dO~z8  
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　　凭单据付现款cash against documents +8?R+0P  
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　　凭提单付现款cash against bills of lading 0&SrKn  
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　　承兑交单documents against acceptance （D/A） CR|&VxA  
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　　付款交单documents against payment （D/P） ~9>[U%D  
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　　追加信用证additional credit||additional L/C uB%^2{uU  
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　　信用证金额amount of credit (fC [ Y  
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　　赊帐金额credit balance /IODRso/!  
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　　可撤消信用证revocable L/C F[LBQI`zq  
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　　不可撤消信用证irrevocable L/C tcfUhSz,I  
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　　保兑信用证confirmed L/C EI'(  
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　　不保兑信用证unconfirmed L/C ;L|%H/SH  
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　　可转让信用证assignable L/C||transferable L/C ;sDFTKf  
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　　银行信用证bankers L/C QHOem=B  
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　　有追索权信用证with recourse L/C K*>lq|iu  
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　　无追索权信用证without recourse L/C S~hNSw(-  
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　　单一信用证simple credit
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　　无条件信用证open credit||free credit ]*?qaIdqu  
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　　普通信用证general letter of credit VUk2pEGO.  
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　　旅行信用证circular letter of credit sa{X.}i%E  
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　　特别信用证special letter of credit lj(}{O  
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　　信用证底帐letter of credit ledger iphe0QE[#}  
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　　信用证发行帐letter of credit issued account >J+hu;I5  
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　　信用证金额amount of credit Z8Qmj5'[  
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　　信用证余额||信用证结欠credit balance 0@vSl%I+  
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　　开立信用证to open a credit 1t6VS3  
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　　通过银行开立信用证to establish a credit through a bank d?S7E q9`  
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　　电开信用证to cable a credit s%GhjWZS  
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　　取消信用证to cancel a credit 3+rud9T  
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　　开出信用证to issue a credit ^h1EE=E"  
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　　在某银行开立信用证to arrange a credit with a bank '(4$h3-gv7  
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　　修改信用证to amend a credit 9v=5x[fE  
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　　延展信用证有效期to extend a credit QE1DTU  
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　　增加信用证面额to increase a credit 0 fX  
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　　寄出信用证to send a credit <KlG#7M>  
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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】