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[专业英语]注册会计考试常见英语单词辅导(二) [复制链接]

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离线lisa
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-14
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
拒付||退票dishonour 9J$-E4G.M  
]i\;#pj}  
  拒绝承兑而退票dishonour by non-acceptance ZQ{-6VCjl  
v?0F  
  由于存款不足而退票dihonour by non-payment nt8& Mf  
Vrs?VA`v$  
  提交presentation Oi<yT"7  
F}?4h Dt  
  背书endorsement||indorsement U1O8u-X  
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  无记名背书general endorsement||blank endorsement !cW!zP-B*p  
|enb5b78  
  记名式背书special endorsement||full endorsement sO{TGk]*  
\P7<q,OGS  
  附条件背书conditional endorsement P1ak>T *#2  
<QD[hO^/  
  限制性背书restrictive endorsement qP]1}-  
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  无追索权背书endorsement without recourse 2'u%  
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  期满||到期maturity ~*x 2IPi H  
glLoYRTi  
  托收collection Xw3j(`w$,  
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  新汇票||再兑换汇票re-exchange||re-draft o59b#9  
yK-DzAv  
  外汇交易exchange dealing||exchange deals kpXxg: c  
GSW%~9WBa  
  汇兑合约exchange contract R3%%;`c=  
8OiCldw:HN  
  汇兑合约预约forward exchange contract W/g_XQ   
RL3*fRlb  
  外汇行情exchange quotation cQ |Q-S  
5Dzf[V^]`  
  交易行情表course of exchange||exchange table SP/'4m  
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  汇价||兑换率exchange rate||rate of exchange #nw+U+qL  
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  官方汇率official rate hfw+n <  
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  挂牌汇率||名义汇率nominal rate !o1IpTN  
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  现汇汇率spot rate +P8CC fPu  
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  电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate sC0u4w>Y  
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  兑现率||兑现汇率demand rate d ::9,~  
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  长期汇率long rate %-a;HGbZn  
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  私人汇票折扣率rate on a private bill Tdm|=xI  
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  远期汇票兑换率forward rate lv9 Tq5C  
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  套价||套汇汇率||裁定外汇行情cross rate ,J,Rup">h  
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  付款汇率pence rate bv VkN  
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  当日汇率||成交价currency rate %}e['d h  
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  套汇||套价||公断交易率arbitrage Yxbg _RQm  
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  汇票交割||汇票议付negotiation of draft 8|^&~Rl4  
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  交易人||议付人negotiator (~o"*1fk>  
ptrwZ8'  
  票据交割||让与支票票据议付to negotiatie a bill j1A%LS;c_  
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  折扣交割||票据折扣to discount a bill 1y\bJ  
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  票据背书to endorse a bill AwjXY,2  
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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 0|.jIix;  
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  收到汇款to receive remittance #/o~h|g  
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  填写收据to make out a receipt @&Z^WN,x  
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  付款方法mode of payment -fXQ62:S  
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  现金付款payment by cash||cash payment||payment by ready cash :"MHmm=uU8  
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  以支票支付payment by cheque >}\s-/  
jU~ x^Y  
  以汇票支付payment by bill 2]I l:>n,  
dW%t ph  
  以物品支付payment in kind EQ ee5}  
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  付清||支付全部货款payment in full||full payment _dRB=bl"O  
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  支付部分货款||分批付款payment in part||part payment||partial payment =Y81h-  
|Y05 *!\P*  
  记帐付款||会计帐目内付款payment on account &3Yj2 Fw  
l cHf\~  
  定期付款payment on term c8YbBdk'  
-fk;Qq3O  
  年分期付款annual payment |T@SlNi]  
]"b:IWPeI  
  月分期付款monthly payment||monthly instalment C1e@{>  
f)j*P<V  
  延滞付款payment in arrear Rx&O}>"E>l  
'/NpmNY:L  
  预付货||先付payment in advance||prepayment NLY=o@<  
Yj1|]i5b  
  延付货款deferred payment \fUX_0k9,  
^!\AT!OT  
  立即付款prompt payment||immediate payment E& i (T2c  
r'jUB^E  
  暂付款suspense payment #Zw:&' QB  
[U/h'A.j  
  延期付款delay in payment||extension of payment KD ,3U/ 3  
Q5T3  
  支付票据payment bill 9D+k71"+  
7)V"E-6h  
  名誉支付||干与付款payment for honour||payment by intervention n|)((W  
T>'O[=UWh  
  结帐||清算||支付settlement !IdVg$7  
e )n ,Y  
  分期付款instalment D\&S {  
wR@>U.XT@  
  滞付||拖欠||尾数款未付arrears oG1z PspL  
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  特许拖延付款日days of grace l;0([_>*j  
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  保证付款del credere 05R"/r*  
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  付款to pay||to make payment||to make effect payment O^`EuaL  
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  结帐to settle||to make settlement||to make effect settlement||to square||to balance pQBn8H| Y  
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  支出||付款to defray||to disburse '*mZ/O-  
q+\<%$:u  
  结清to clear off||to pya off XJ\R'?j  
cVW7I  
  请求付款to ask for payment||to request payment ?&#LmeZ}K  
FHQ`T\fC$@  
  恳求付帐to solicit payment ,M.}Qak^  
iW(LD1~7  
  拖延付款to defer payment||to delay payment "H[K3  
yiQ?p:DM  
  付款被拖延to be in arrears with payment up'`)s'  
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  还债to discharge 1*u]v{JJ(  
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  迅速付款to pay promptly rZ `1G  
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  付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly @!fUp b  
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  付款相当慢to pay slowly||to take extended credit O|,9EOrP  
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  付款不好to pay badly||to be generally in arrear with payments W+!UVUpW  
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  付款颇为恶劣to pay very badly||to never pay unless forced g~y0,0'j1\  
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  拒绝付款to refuse payment||to refuse to pay||to dishonour a bill YUEyGhkMV{  
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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 8l5>t  
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  惠请付款kindly pay the amount||please forward payment||please forward a cheque. NS 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. cDY)QUmi  
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  ||I shall be compelled to take steps to enforce payment. V'j+)!w5  
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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 d=xjLbsZ  
d#0:U Y%~  
  little longer. 7yfh4-1M  
~gd #cL%  
  索取利息to charge interest (0NffM1  
-_ I)5*N  
  附上利息to draw interest||to bear interest||to allow interest nU>P%|loXx  
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  生息to yield interest 6/8K2_UeoW  
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  生息3% to yield 3% `xBoNQai  
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  存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit hi[nUG(OI  
%LMpErZO  
  在银行存款to have money in a bank||to have a bank account||to have money on deposit =%7drBoD  
2nkA%^tR  
  向银行提款to withdraw ones deposit from a bank +=8wZ]  
Qjfgxy]  
  换取现金to convert into money||to turn into cash||to realize }:IIk-JoC  
RJW O h  
  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 M4C8K{}  
?.VKVTX^  
  打折扣购买to buy at a discount (&e!u{I  
SCcvU4`o  
  打折扣出售to sell at a discount 4$KDf;m@  
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  打折扣-让价to reduce||to make a reduction Dds-;9  
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  减价to deduct||to make a deduction P?h1nxm`'  
0A) 0Zw  
  回扣to rebate vdq=F|&  
0P5VbDv$r7  
  现金折扣cash discount WVa%<  
,- AF8BP  
  货到付款||现金提货cash on deliver (C.O.D.) j hm3:;Z  
TRm#H $  
  货到付现款cash on arrival 4{uQ}ea  
s?EQ  
  即时付款prompt cash ynIC (t  
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  净价||最低价格付现net cash _X4Y1zh  
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  现金付款ready cash #BLHHK/[  
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  即期付款spot cash||cash down||cash on the nail Km(i}:6"  
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  凭单据付现款cash against documents uy hh"[  
7\ _MA!:<  
  凭提单付现款cash against bills of lading kg^0%-F  
zo ?RFn  
  承兑交单documents against acceptance (D/A) uBRlvNJ  
@ 8H$   
  付款交单documents against payment (D/P) -MTk9<qnT  
:01d9|#  
  追加信用证additional credit||additional L/C dC({B3#e{  
@Y/&qpo$#W  
  信用证金额amount of credit nc;e NB  
,m#  
  赊帐金额credit balance KHAc!4lA  
1cK'B<5">]  
  可撤消信用证revocable L/C \}jA1oy  
D0\>E}Y E  
  不可撤消信用证irrevocable L/C TTVmm{6  
UOZ+ &DL,L  
  保兑信用证confirmed L/C "&2 F  
vS8& ,wJ!  
  不保兑信用证unconfirmed L/C 8 MO-QO  
KmNnW1T  
  可转让信用证assignable L/C||transferable L/C M3jUnp&  
"UTW(~D'  
  银行信用证bankers L/C A r!0GwE+  
'SFA J  
  有追索权信用证with recourse L/C qYA~Os1e  
qLCNANWnd  
  无追索权信用证without recourse L/C # sw4)*v  
9 -pt}U  
  单一信用证simple credit I<#X#_YP  
B%8@yS  
  无条件信用证open credit||free credit |}4\Gm  
f'=u`*(b7  
  普通信用证general letter of credit I}_}VSG(  
A08kwYxiW  
  旅行信用证circular letter of credit ~, }|~  
`q36`Wn  
  特别信用证special letter of credit EHC7b^|3}  
~$u9  
  信用证底帐letter of credit ledger MZV$YD^S  
Og1-LP|X  
  信用证发行帐letter of credit issued account ]6e(-v!U  
5_;-Qw  
  信用证金额amount of credit {U;yW)   
%M iv8  
  信用证余额||信用证结欠credit balance a?-&O$UHf\  
]CzK{-W  
  开立信用证to open a credit K83 '`W^  
yJI~{VmU7  
  通过银行开立信用证to establish a credit through a bank '{ _ X1  
w^0hVrws=,  
  电开信用证to cable a credit Wq4< 9D  
*6?mZ*GYY  
  取消信用证to cancel a credit jfMkN  
Z[nHo'  
  开出信用证to issue a credit EIRDH'[L  
3Z?ornS  
  在某银行开立信用证to arrange a credit with a bank TLsF c^X  
q}t]lD %C  
  修改信用证to amend a credit h[>pC"s?K  
xE 8?%N U  
  延展信用证有效期to extend a credit _Q1p_sdg  
E<jajYj  
  增加信用证面额to increase a credit xq((]5P y  
h^ Cm\V  
  寄出信用证to send a credit A`uHZCwJ5  
_bCAZa&&  
  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】
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