[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 |;Jt* _  
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　　拒绝承兑而退票dishonour by non-acceptance QwFA0  
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　　由于存款不足而退票dihonour by non-payment 4NaT@68p  
^2rj);{V  
　　提交presentation Lhg  
(Lz|o!>  
　　背书endorsement||indorsement =m (u=|N3  
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　　无记名背书general endorsement||blank endorsement 'M?ptu?f  
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　　记名式背书special endorsement||full endorsement q$v0sTk0Y  
ckP AH E@  
　　附条件背书conditional endorsement It/'R-H  
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　　限制性背书restrictive endorsement jc:=Pe!
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　　无追索权背书endorsement without recourse "Zn nb*pOM  
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　　期满||到期maturity B!)9 >  
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　　托收collection wt@TR~a  
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　　新汇票||再兑换汇票re-exchange||re-draft p_n$}z  
V{>;Z vj1R  
　　外汇交易exchange dealing||exchange deals vzSjfv  
/u]#dX5  
　　汇兑合约exchange contract c(8>oeKyD  
X[w]aJnAr  
　　汇兑合约预约forward exchange contract k{X+Y6'ku  
5HbJE'  
　　外汇行情exchange quotation oLlfqV,|L\  
;cL+=!  
　　交易行情表course of exchange||exchange table l&W:t9o  
^a3 (QKS  
　　汇价||兑换率exchange rate||rate of exchange {uZ|Oog(p  
gV:0&g\v  
　　官方汇率official rate c-.F{~  
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　　挂牌汇率||名义汇率nominal rate Mt{cX,DS  
(<OmYnm  
　　现汇汇率spot rate Ya<KMBi3  
!](Mt?e  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate J- l[dC  
>U4bK ^/Bp  
　　兑现率||兑现汇率demand rate %M^Q{` :5  
^pfM/LQ@  
　　长期汇率long rate p ~+sk1[.  
e2nZwPH  
　　私人汇票折扣率rate on a private bill 4RQ38%> >j  
67Tu8I/r  
　　远期汇票兑换率forward rate 0&&P+adk  
=q"0GUei3  
　　套价||套汇汇率||裁定外汇行情cross rate v=uQ8_0~N  
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　　付款汇率pence rate : G^4/A_  
U&$I!80.  
　　当日汇率||成交价currency rate oOXJ7|n  
%.uN|o&n  
　　套汇||套价||公断交易率arbitrage 0U.Ld:  
l<"B[  
　　汇票交割||汇票议付negotiation of draft x<d ew  
%md9ou`  
　　交易人||议付人negotiator `C6,**`R$k  
&s\,+d0  
　　票据交割||让与支票票据议付to negotiatie a bill OWYY2&.h  
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　　折扣交割||票据折扣to discount a bill ZiH4s|  
7 X~JLvN  
　　票据背书to endorse a bill lKRp9is
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>Ij#+=  
　　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 %uP/v\l  
QYBLU7  
　　收到汇款to receive remittance ~ :B/`1[m  
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　　填写收据to make out a receipt ,~K4+ t_  

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　　付款方法mode of payment *Hh*!ePp  
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　　现金付款payment by cash||cash payment||payment by ready cash @$!"}xDR'  
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　　以支票支付payment by cheque PCKx o;bD  
FQMA0"(G$  
　　以汇票支付payment by bill itO1ROmu  
"MOmJYH  
　　以物品支付payment in kind D@iS#+22  
}L5;=A']S  
　　付清||支付全部货款payment in full||full payment :{xu_"nYr  
MB.LHIo  
　　支付部分货款||分批付款payment in part||part payment||partial payment lg jY\?  
"1ZVuI  
　　记帐付款||会计帐目内付款payment on account f5nAD  
2 t]=-@  
　　定期付款payment on term *b1NVN$  
DEzL]1;P  
　　年分期付款annual payment 57U;\L;ZmZ  
-dUXd<=ue  
　　月分期付款monthly payment||monthly instalment u,@x7a,z  
@y# u!}  
　　延滞付款payment in arrear dSzq}w4xY  
YdAC<,e&A  
　　预付货||先付payment in advance||prepayment [rhK2fr:i  
??P>HVx  
　　延付货款deferred payment UW BR5  
DJNM=v  
　　立即付款prompt payment||immediate payment xSjs+Y;Mu  
79M`?xm  
　　暂付款suspense payment c5HW.3"  
-EU~ %/=m+  
　　延期付款delay in payment||extension of payment e(-Vp7vXG  
}e,*'mCC*  
　　支付票据payment bill ?)+I'lW!  
)$FwB6^  
　　名誉支付||干与付款payment for honour||payment by intervention Uw>g^[V;  
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　　结帐||清算||支付settlement HG})VPBa  
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　　分期付款instalment *IC9))PGJ  
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　　滞付||拖欠||尾数款未付arrears x$V[xX  
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　　特许拖延付款日days of grace p\,PY  
Yg")/*!H  
　　保证付款del credere ,W;2A0A?X  
ep\a  
　　付款to pay||to make payment||to make effect payment ("@ih]zYf  
N%QVkuCbM  
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance ?|we.{  
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　　支出||付款to defray||to disburse & Pzr)W(  
Qc"UTvq  
　　结清to clear off||to pya off Ha/-v?E  
c ]&|.~2&  
　　请求付款to ask for payment||to request payment lA7\c#  
H9T'{R*FC  
　　恳求付帐to solicit payment (K->5rSU  
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　　拖延付款to defer payment||to delay payment k7Xa|&fQP<  
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　　付款被拖延to be in arrears with payment FDO$(&  
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　　还债to discharge ZZ{ :f+=?$  
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　　迅速付款to pay promptly 5J8U] :Y)  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly YXhxzH hPd  
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　　付款相当慢to pay slowly||to take extended credit g)#neEA J  
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　　付款不好to pay badly||to be generally in arrear with payments D>Dch0{H,:  
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　　付款颇为恶劣to pay very badly||to never pay unless forced Aaq!i*y  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill s@ vHU4  
o72G oUfs  
　　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 jO# 5ZhG  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. aI:G(C?jm  
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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. d'Z  
A~Ov(  
　　||I shall be compelled to take steps to enforce payment. 8n^v,s>  
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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 UFy" hJchO  
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　　little longer. *^q%b/f  
PYp<eo\  
　　索取利息to charge interest  @NS=  
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　　附上利息to draw interest||to bear interest||to allow interest CPCjY|w7   
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　　生息to yield interest WS?"OTH.^\  
]N+(SU  
　　生息3% to yield 3% {@c)!%2$  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit
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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 Oi=c 6n  
Hki  
　　向银行提款to withdraw ones deposit from a bank  fH/J8<  
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　　换取现金to convert into money||to turn into cash||to realize tz&oe  
|lOH PA  
　　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 #sK:q&/G`  
[80L|?, *  
　　打折扣购买to buy at a discount B~oc.sg  
{ ke}W  
　　打折扣出售to sell at a discount QVVR_1Q  
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　　打折扣-让价to reduce||to make a reduction {>E`Zf:  
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　　减价to deduct||to make a deduction o0Y {k8  
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　　回扣to rebate "r Bb2.  
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　　现金折扣cash discount J~3+j6?%  
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　　货到付款||现金提货cash on deliver （C.O.D.） #R<ErX)F  
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　　货到付现款cash on arrival WxB}Uh  
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　　即时付款prompt cash ]D@_cxud3  
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　　净价||最低价格付现net cash Q,# )  
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　　现金付款ready cash ~9Nn8g6  
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　　即期付款spot cash||cash down||cash on the nail MY]Z@  
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　　凭单据付现款cash against documents FOAy'76p  
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　　凭提单付现款cash against bills of lading o/grM+_  
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　　承兑交单documents against acceptance （D/A） &\Es\qVSf  
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　　付款交单documents against payment （D/P） dD Qx[  
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　　追加信用证additional credit||additional L/C "Zo<$p3]  
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　　信用证金额amount of credit /1F5khN  
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　　赊帐金额credit balance i$GL]0  
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　　可撤消信用证revocable L/C /0PBY-O  
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　　不可撤消信用证irrevocable L/C _sEkKh8x  
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　　保兑信用证confirmed L/C |~
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　　不保兑信用证unconfirmed L/C Rt &Oz!TQ  
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　　可转让信用证assignable L/C||transferable L/C \uT2)X( N  
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　　银行信用证bankers L/C > }& :y{z~  
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　　有追索权信用证with recourse L/C k E^%w?C  
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　　无追索权信用证without recourse L/C ~J:cod  
#GTR}|Aga  
　　单一信用证simple credit ws!pp\F  
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　　无条件信用证open credit||free credit l :e&w(1H  
,4O|{Iu#n  
　　普通信用证general letter of credit #le1 ^ <w7  
rD"$,-h  
　　旅行信用证circular letter of credit 2pKkg>/S  
Bu[sS
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　　特别信用证special letter of credit avJ%J"j8z  
it Byw1/  
　　信用证底帐letter of credit ledger g4Y1*`} 2f  
nY]5pOF:  
　　信用证发行帐letter of credit issued account ~F gxhK2+  
d) i:-#Q  
　　信用证金额amount of credit #qx$ p  
zEHX:-f8  
　　信用证余额||信用证结欠credit balance FTVV+9.
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s7"NK"  
　　开立信用证to open a credit aYJT
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RM\A$.5  
　　通过银行开立信用证to establish a credit through a bank w"A.*8Iu  
Yo 0wufbfV  
　　电开信用证to cable a credit 16J"QUuG  
mE|?0mRA %  
　　取消信用证to cancel a credit }Kt`du=  
V8Lp%*(3  
　　开出信用证to issue a credit M<nKk#!+h  
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　　在某银行开立信用证to arrange a credit with a bank DG%vEM,y  
`>i8$q%  
　　修改信用证to amend a credit |^S{vub  
z CS.P.$  
　　延展信用证有效期to extend a credit J~}%j.QQ7  
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　　增加信用证面额to increase a credit (uW$ch@2K  
W@bZ~Q 9  
　　寄出信用证to send a credit [w1 4hHnq  
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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】