[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 U7O
W)tUf  
>q`G?9
d2  
　　拒绝承兑而退票dishonour by non-acceptance ZEB1()GB  
7%X$6N-X  
　　由于存款不足而退票dihonour by non-payment jYU#] |k~  
Cu}Rq!9i  
　　提交presentation M$w^g8F27H  
+s`n]1HC  
　　背书endorsement||indorsement Es?~Dd  
GDk/85cv0$  
　　无记名背书general endorsement||blank endorsement "B.lj)  
WHU&9N  
　　记名式背书special endorsement||full endorsement _:{XL c  
R\iU)QP  
　　附条件背书conditional endorsement _9<Ko.GVq  
)yjHABGJ  
　　限制性背书restrictive endorsement IuPwFf)  
6,k}v:  
　　无追索权背书endorsement without recourse vsc&$r3!5{  
/0zk&g  
　　期满||到期maturity K%S k
{'  
R!:1{1  
　　托收collection gbF.Q7?$u  
x; ujR<  
　　新汇票||再兑换汇票re-exchange||re-draft S wQb"  
MLUq"f~N  
　　外汇交易exchange dealing||exchange deals vQA: \!  
X_XqT  
　　汇兑合约exchange contract 55Jk "V#8  
@L`t/OD  
　　汇兑合约预约forward exchange contract __)9
JF  
Hf#/o{=~}  
　　外汇行情exchange quotation pmfyvkLS  
_,5(HETE2  
　　交易行情表course of exchange||exchange table S53[K/dZo  
sURHj&:t|  
　　汇价||兑换率exchange rate||rate of exchange Dk:Zeo]+my  
D>05F,a  
　　官方汇率official rate vQztD_bX%  
MSw/_{  
　　挂牌汇率||名义汇率nominal rate /+%1Kq.hP  
2OEOb,`  
　　现汇汇率spot rate "Y4tt0I  
! XA07O[@  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate i4AmNRs  
8eL[,uw  
　　兑现率||兑现汇率demand rate y!!p:3  
U1B5
gjN  
　　长期汇率long rate A2]N :=  
\3x,)~m  
　　私人汇票折扣率rate on a private bill `XQM)A  
}56"4/ Z  
　　远期汇票兑换率forward rate Rom|Bqo;  
pkhZW8O  
　　套价||套汇汇率||裁定外汇行情cross rate !<@Zf4 m  
g {wDI7"<q  
　　付款汇率pence rate a(!:a+9WOP  
X#IVjc:&L  
　　当日汇率||成交价currency rate ~,.Agx  
T5o9pmD  
　　套汇||套价||公断交易率arbitrage ]e 81O#t3  
yjc:+Y{5'  
　　汇票交割||汇票议付negotiation of draft
taw #r  
zS]Yd9;X1  
　　交易人||议付人negotiator OE WIP  
I 91`~0L*  
　　票据交割||让与支票票据议付to negotiatie a bill 9_oIAn :<  
BHqJ~2&FDW  
　　折扣交割||票据折扣to discount a bill Ust
>%~<  
[[ HXOPaV  
　　票据背书to endorse a bill "C%;9_ig$  
}fUV*U:
3  
　　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 DM"`If%3j  
sLPFeibof5  
　　收到汇款to receive remittance W%@6D|^  
5Tkh6s  
　　填写收据to make out a receipt 2 ES .)pQ  
=DUs QN!  
　　付款方法mode of payment DO(FG-R  
5,k&^CK}  
　　现金付款payment by cash||cash payment||payment by ready cash |&o%c/  
mq do@  
　　以支票支付payment by cheque ZoF\1C ^  
% =br-c  
　　以汇票支付payment by bill i` n,{{x&4  
;VNwx(1l`  
　　以物品支付payment in kind FX4](oM  
gs7H
9%j{U  
　　付清||支付全部货款payment in full||full payment {eMu"<  
xLPyV&j-  
　　支付部分货款||分批付款payment in part||part payment||partial payment :TxfkicN\  
iO(9#rV  
　　记帐付款||会计帐目内付款payment on account
V.>'\b/#  
s+$l.aIO!  
　　定期付款payment on term WEZ(4ah  
1B}6  zJ  
　　年分期付款annual payment J+kxb"#d  
n
(0O'nS^  
　　月分期付款monthly payment||monthly instalment 8J7xs6@  
Gmf.lHr$%  
　　延滞付款payment in arrear `[2nxP>w`  
Jr==Afx
yT  
　　预付货||先付payment in advance||prepayment HFB2ep7N  
l!EfvqWX  
　　延付货款deferred payment !Z`~=n3bk  
oOnk,U  
　　立即付款prompt payment||immediate payment ,g;~:  
~ucOQVmz@  
　　暂付款suspense payment {|O8)bW'  
y}R{A6X)  
　　延期付款delay in payment||extension of payment #db8ur3?  
VX2KE@  
　　支付票据payment bill %F` cNw]  
7AX<>^  
　　名誉支付||干与付款payment for honour||payment by intervention ~6Vs>E4G  
<}L`d(E@f  
　　结帐||清算||支付settlement s0~a5Ti3  
a]Bm0gdrO  
　　分期付款instalment 1>[3(o3t  
&gw. &/t  
　　滞付||拖欠||尾数款未付arrears !-m(1  
I QS|  
　　特许拖延付款日days of grace c5+oP j  
W7c(] tg.  
　　保证付款del credere dw5.vXL`  
?54=TA|5`F  
　　付款to pay||to make payment||to make effect payment \f}S Hh  
. Zrt/;  
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance U@@#f;&  
zQMs S  
　　支出||付款to defray||to disburse /QZnN?k  
nw+L _b  
　　结清to clear off||to pya off &.y:QVR,!  
5wmH3g#0  
　　请求付款to ask for payment||to request payment :_~UO^*h  
vR pMZ)e  
　　恳求付帐to solicit payment MRwls@z=  
O5CIK}A  
　　拖延付款to defer payment||to delay payment x$Ko
|:-  
#'^!@+)  
　　付款被拖延to be in arrears with payment W/<]mm~95  
j7K9T  
　　还债to discharge I,(m\NalK  
9OuK}Ssf  
　　迅速付款to pay promptly 2asA]sY  
ClCb.Ozj4  
　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly @Y 1iEL%\y  
#UG|\}Lp  
　　付款相当慢to pay slowly||to take extended credit o3P`y:&  
8p,q9Ey  
　　付款不好to pay badly||to be generally in arrear with payments 22"M#:r$  
>eQ;\j  
　　付款颇为恶劣to pay very badly||to never pay unless forced iNUisl  
OmQSNU.our  
　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill S7N3L."  
5"u-oE&
 
　　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;60}y  
p+SFeUp  
　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. iA3d[%tBb  
qL091P\F  
　　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. @vh3S+=M  
BG_m}3j  
　　||I shall be compelled to take steps to enforce payment. ,UopGlA ,  
tSV}BM,  
　　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  VT96ph  
b#(SDNo6  
　　little longer. "IA[;+_"  
$~`a,[e<  
　　索取利息to charge interest O&.^67\|  
m(,vymt  
　　附上利息to draw interest||to bear interest||to allow interest X AR~d6iZ  
*[*LtyCQt4  
　　生息to yield interest 5V!L~#  
S}gUz9ks  
　　生息3% to yield 3% H=?v$! i  
^N#kW-i  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit #Z;ziM:  
v%n'_2J =^  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit j*t>CB4  
\Si@t
{`O  
　　向银行提款to withdraw ones deposit from a bank t_6sD r'.  
= B4U~|k  
　　换取现金to convert into money||to turn into cash||to realize ;W] NT4p  
hSS
F
]  
　　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 Ap9CQ h=!  
M,"4r^%k  
　　打折扣购买to buy at a discount q {@j$fMt0  
pXL_`=3Q  
　　打折扣出售to sell at a discount V|zz
j[c  
"5C) gxI^  
　　打折扣-让价to reduce||to make a reduction }@=m[Zx#  
wUHuykF  
　　减价to deduct||to make a deduction ,LKY?=T$z  
.\M@oF   
　　回扣to rebate uNZJNrV%  
QFU;\H/  
　　现金折扣cash discount y?GRxoCD"e  
#qWa[k
B  
　　货到付款||现金提货cash on deliver （C.O.D.） u6IEBYG ((  
!^cQPX2<  
　　货到付现款cash on arrival
8~AO~  
RKFj6u  
　　即时付款prompt cash >e :&kp  
^$f}s,09  
　　净价||最低价格付现net cash 2c@4<kyfP  
"]>JtK  
　　现金付款ready cash :]iV*zo_
 
#X'!wr|-  
　　即期付款spot cash||cash down||cash on the nail 
kKAK;JQ  
:$."x '  
　　凭单据付现款cash against documents <\eHK[_*  
P9; =O$s  
　　凭提单付现款cash against bills of lading ~F~g$E2 }  
(.4mX t  
　　承兑交单documents against acceptance （D/A）
u'M\m7  
,2q LiE>  
　　付款交单documents against payment （D/P） Uq `B#JI  
XSC._)ztEE  
　　追加信用证additional credit||additional L/C 5BR 9f3}  
unKTa*U^q  
　　信用证金额amount of credit a<7Ui;^@  
f?kA,!  
　　赊帐金额credit balance \&ra&3o  
"f/lm 2<  
　　可撤消信用证revocable L/C [}q6bXM*  
fvK):eCo  
　　不可撤消信用证irrevocable L/C
Tm~a&p  
.P+om< ~B  
　　保兑信用证confirmed L/C |S[Gg  
=UYZ){rt9E  
　　不保兑信用证unconfirmed L/C <gRv7 ?V[z  
E7@0,9AU  
　　可转让信用证assignable L/C||transferable L/C /=&HunaxI  
W- 5Z"m1I  
　　银行信用证bankers L/C TbbtD"b?  
Bpt%\LK\~O  
　　有追索权信用证with recourse L/C AeR3wua  
1^^<6e  
　　无追索权信用证without recourse L/C 
"4"gHs  
Mu$9
#[/  
　　单一信用证simple credit 2Sbo7e  
bzD <6Z  
　　无条件信用证open credit||free credit aF1i!Z  
H!mNHY_fA  
　　普通信用证general letter of credit {^zieP!  
k44sV.G4L  
　　旅行信用证circular letter of credit C1_':-4  
}bIbMEMn  
　　特别信用证special letter of credit T {Q]  
3*C9;Q}  
　　信用证底帐letter of credit ledger sc dU  
},G6IuH%  
　　信用证发行帐letter of credit issued account F33&A<(,  
%K [_;8  
　　信用证金额amount of credit ~x;1&\'k  
\nT, NV11  
　　信用证余额||信用证结欠credit balance uLXMEx<^  
DU(QQ53  
　　开立信用证to open a credit !\w@b`Iv8  
uz-O%R-  
　　通过银行开立信用证to establish a credit through a bank mTXeIng?  
at"-X?`d  
　　电开信用证to cable a credit L5$r<t<  
TpXbJ]o9  
　　取消信用证to cancel a credit ZP75zeH  
x&>zD0\ :\  
　　开出信用证to issue a credit w/+e  
gI<e=|J6w  
　　在某银行开立信用证to arrange a credit with a bank W&>ONo6ki  
 JwEQR  
　　修改信用证to amend a credit '| (#^jAj  
?/"Fwjau  
　　延展信用证有效期to extend a credit &`"Q*N2{  
A'Q=DoE  
　　增加信用证面额to increase a credit k\( LBZ"vR  
FVw;`{  
　　寄出信用证to send a credit b#\i]2b:  
Hw[(v[v  
　　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】