[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 !N7s dY  
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　　拒绝承兑而退票dishonour by non-acceptance o"Euwh!!  
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　　由于存款不足而退票dihonour by non-payment 7>|J8*/Nd  
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　　提交presentation dTC7Fm  
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　　背书endorsement||indorsement a 3b/e8c  
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　　无记名背书general endorsement||blank endorsement w%VU/6
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　　记名式背书special endorsement||full endorsement 1N^[.=  
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　　附条件背书conditional endorsement `*["UER  
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　　限制性背书restrictive endorsement 2d(e:rh]  
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　　无追索权背书endorsement without recourse MS>Ge0P("~  
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　　期满||到期maturity  &)T dc  
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　　托收collection dvx#q5f_S  
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　　新汇票||再兑换汇票re-exchange||re-draft %@ODs6 R0  
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　　外汇交易exchange dealing||exchange deals C'@i/+  
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　　汇兑合约exchange contract >~sI8czR*  
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　　汇兑合约预约forward exchange contract .fFCC`&T  

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　　外汇行情exchange quotation VimE@Hz  
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　　交易行情表course of exchange||exchange table o&zJ=k[4  
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　　汇价||兑换率exchange rate||rate of exchange uR4z&y  
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　　官方汇率official rate V/LLaZTE  
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　　挂牌汇率||名义汇率nominal rate )?naN  
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　　现汇汇率spot rate :&rt)/I  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate J+DDh=%  
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　　兑现率||兑现汇率demand rate j'<<4.(  
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　　长期汇率long rate ~'H]jN  
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　　私人汇票折扣率rate on a private bill Apag{Z]^B  
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　　远期汇票兑换率forward rate #s(BuVU  
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　　套价||套汇汇率||裁定外汇行情cross rate !r8
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　　付款汇率pence rate Uh4%}-;  
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　　当日汇率||成交价currency rate JT7nG.9  
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　　套汇||套价||公断交易率arbitrage rgv?gaQ>  
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　　汇票交割||汇票议付negotiation of draft (k)v!O-  
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　　交易人||议付人negotiator "1*:JVG  
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　　票据交割||让与支票票据议付to negotiatie a bill G]tn i  
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　　折扣交割||票据折扣to discount a bill `pS9_NYZ}  
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　　票据背书to endorse a bill 7~p@0)''  
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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 glxsa8
  
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　　收到汇款to receive remittance ^j7Vt2-  
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　　填写收据to make out a receipt e4_rC'=  
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　　付款方法mode of payment 7`Ak)F:V  
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　　现金付款payment by cash||cash payment||payment by ready cash q5+4S5R*^  
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　　以支票支付payment by cheque fu ,}1Mq#  
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　　以汇票支付payment by bill 70nqD>M4  
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　　以物品支付payment in kind k FD;i  
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　　付清||支付全部货款payment in full||full payment 9
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　　支付部分货款||分批付款payment in part||part payment||partial payment g%I"U>!2  
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　　记帐付款||会计帐目内付款payment on account ,Vm < rK  
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　　定期付款payment on term 9>/4W.  
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　　年分期付款annual payment ! E5HN :#  
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　　月分期付款monthly payment||monthly instalment  A,<E\  
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　　延滞付款payment in arrear 2- h{N  
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　　预付货||先付payment in advance||prepayment 8MtGlW%Eh  
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　　延付货款deferred payment aFm_;\  
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　　立即付款prompt payment||immediate payment 9:|{6_Y  
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　　暂付款suspense payment 8q!]y6  
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　　延期付款delay in payment||extension of payment !i }w~U<  
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　　支付票据payment bill MKk\ u9  
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　　名誉支付||干与付款payment for honour||payment by intervention Iyn(?w  
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　　结帐||清算||支付settlement /C:gKy4  
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　　分期付款instalment
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　　滞付||拖欠||尾数款未付arrears my1@41 H  
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　　特许拖延付款日days of grace )2o?#8J  
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　　保证付款del credere ^uc=f2=>,  
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　　付款to pay||to make payment||to make effect payment \*?~Yj #  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance _4~+{l+  
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　　支出||付款to defray||to disburse ,[KD,)3y  
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　　结清to clear off||to pya off 0Mm)`!TLSW  
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　　请求付款to ask for payment||to request payment *?vCC+c  
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　　恳求付帐to solicit payment ="H`V V_  
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　　拖延付款to defer payment||to delay payment ;[DU%f  
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　　付款被拖延to be in arrears with payment \gaw6S>n}  
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　　还债to discharge >tr}|>  
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　　迅速付款to pay promptly KV *#T20T  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly Rhs/3O8k  
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　　付款相当慢to pay slowly||to take extended credit YD6'#(  
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　　付款不好to pay badly||to be generally in arrear with payments _V6ukd"B~  
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　　付款颇为恶劣to pay very badly||to never pay unless forced *i%d,w0+  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill cm+Es6
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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 ;6$jf:2m  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. wP@(?z  

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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. _`T_">9r  
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　　||I shall be compelled to take steps to enforce payment. d#FQc18v}k  
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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 T8$y[W-c  
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　　little longer. _Fl9>C"u  
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　　索取利息to charge interest #X 1
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　　附上利息to draw interest||to bear interest||to allow interest PJH&  
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　　生息to yield interest )y$(AJx$  
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　　生息3% to yield 3% ;e*!S}C,  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit UCjld  
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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 8d'0N  
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　　向银行提款to withdraw ones deposit from a bank ?e 4/p  
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　　换取现金to convert into money||to turn into cash||to realize 4kx N<]  
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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 xA*<0O\V  
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　　打折扣购买to buy at a discount @j/a=4o[  
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　　打折扣出售to sell at a discount WNtW|IV  
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　　打折扣-让价to reduce||to make a reduction j8sH|{H!Nq  
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　　减价to deduct||to make a deduction mC#>33{  
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　　回扣to rebate 3JR+O<3D  
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　　现金折扣cash discount @r1_U,0e  
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　　货到付款||现金提货cash on deliver （C.O.D.） H Pz+Dm  
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　　货到付现款cash on arrival ,ig/s2ZG6X  
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　　即时付款prompt cash |[8Th4*n  
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　　净价||最低价格付现net cash )^hbsMhO  
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　　现金付款ready cash C0Z=~Q%  
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　　即期付款spot cash||cash down||cash on the nail m1AJ{cs  
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　　凭单据付现款cash against documents Y'X%Aw;`  
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　　凭提单付现款cash against bills of lading #/37V2E  
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　　承兑交单documents against acceptance （D/A） _yR^*}xJb  
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　　付款交单documents against payment （D/P） Vxt+]5X  
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　　追加信用证additional credit||additional L/C .=; ;  

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　　信用证金额amount of credit N'=gep0
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　　赊帐金额credit balance A3*!"3nU  
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　　可撤消信用证revocable L/C _)-o1`*-  
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　　不可撤消信用证irrevocable L/C Flb&B1  
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　　保兑信用证confirmed L/C 8q7
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　　不保兑信用证unconfirmed L/C L}NSR  
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　　可转让信用证assignable L/C||transferable L/C 7 X4LJf  
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　　银行信用证bankers L/C vZ Lf  
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　　有追索权信用证with recourse L/C &cTU sK  
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　　无追索权信用证without recourse L/C >(RkZ}z  
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　　单一信用证simple credit =g
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　　无条件信用证open credit||free credit #.[k=dj   
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　　普通信用证general letter of credit {(}By/_  
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　　旅行信用证circular letter of credit 3+bt~J0  
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　　特别信用证special letter of credit :Ux_qB  
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　　信用证底帐letter of credit ledger GPkpXVm  
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　　信用证发行帐letter of credit issued account NaCy@  
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　　信用证金额amount of credit ReeH@.74  
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　　信用证余额||信用证结欠credit balance ;A!BVq  
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　　开立信用证to open a credit |zE'd!7E  
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　　通过银行开立信用证to establish a credit through a bank pD]
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　　电开信用证to cable a credit VLN_w$iEq  
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　　取消信用证to cancel a credit t&DEb_"De  
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　　开出信用证to issue a credit & ZB  
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　　在某银行开立信用证to arrange a credit with a bank sn>~O4"  
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　　修改信用证to amend a credit {FTqu.  
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　　延展信用证有效期to extend a credit B?o7e<l[  
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　　增加信用证面额to increase a credit 61 ~upQaR  
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　　寄出信用证to send a credit ,,|^%Ct']  
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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】