[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 LU \i0|i|  
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　　拒绝承兑而退票dishonour by non-acceptance -] LY,M  
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　　由于存款不足而退票dihonour by non-payment tI]Q %S,  
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　　提交presentation oxC[F*mD  
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　　背书endorsement||indorsement 7z/|\D_{  
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　　无记名背书general endorsement||blank endorsement %]Fd[pzF  
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　　记名式背书special endorsement||full endorsement ? 8)'oMD  
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　　附条件背书conditional endorsement aL*&r~`&e'  
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　　限制性背书restrictive endorsement bG7O  
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　　无追索权背书endorsement without recourse hM@ HA  
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　　期满||到期maturity c*(bO3
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　　托收collection IW>T}@ |  
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　　新汇票||再兑换汇票re-exchange||re-draft u&1q [0y  
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　　外汇交易exchange dealing||exchange deals vY4\5 9]P  
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　　汇兑合约exchange contract 3Iua*#<m,  
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　　汇兑合约预约forward exchange contract b+,';bW  
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　　外汇行情exchange quotation dUsYZdQs  
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　　交易行情表course of exchange||exchange table M
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　　汇价||兑换率exchange rate||rate of exchange %Da8{%{`Pc  
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　　官方汇率official rate  rw: c  
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　　挂牌汇率||名义汇率nominal rate Cf TfL3(J  
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　　现汇汇率spot rate 5pj22 s  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate ?/BqD;{?I  
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　　兑现率||兑现汇率demand rate .>CPRVuVI  
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　　长期汇率long rate M1 :uJkO.  
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　　私人汇票折扣率rate on a private bill I2TaT(e\  
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　　远期汇票兑换率forward rate |*:'TKzNS  
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　　套价||套汇汇率||裁定外汇行情cross rate Gnf~u[T6  
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　　付款汇率pence rate *#E FsUw  
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　　当日汇率||成交价currency rate ZZk=E4aae  
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　　套汇||套价||公断交易率arbitrage *vflscgt  
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　　汇票交割||汇票议付negotiation of draft Inn@2$m~  
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　　交易人||议付人negotiator 7
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　　票据交割||让与支票票据议付to negotiatie a bill ^=T$&gD  
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　　折扣交割||票据折扣to discount a bill
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　　票据背书to endorse a bill eb.O#Y  
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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 t0o`-d(  
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　　收到汇款to receive remittance .P;*Dws  
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　　填写收据to make out a receipt _jJPbKz  
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　　付款方法mode of payment iTFdN}
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　　现金付款payment by cash||cash payment||payment by ready cash 9S-Z&2L  
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　　以支票支付payment by cheque (&}i`}v_  
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　　以汇票支付payment by bill ]DOX?qI i  
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　　以物品支付payment in kind }R1
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　　付清||支付全部货款payment in full||full payment fBalTk;G{U  
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　　支付部分货款||分批付款payment in part||part payment||partial payment d{XO/YQw  
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　　记帐付款||会计帐目内付款payment on account &{> cZh}\  
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　　定期付款payment on term dls ss\c^M  
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　　年分期付款annual payment g6Q!8  
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　　月分期付款monthly payment||monthly instalment PE~G=1x3  
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　　延滞付款payment in arrear e?opkq\f  

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　　预付货||先付payment in advance||prepayment ~V&aUDO>/  
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　　延付货款deferred payment Q,p}:e  
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　　立即付款prompt payment||immediate payment |p><'Q%*  
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　　暂付款suspense payment >}!mQpAO  
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　　延期付款delay in payment||extension of payment ^SxY IFL  
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　　支付票据payment bill 0|$v-`P$  
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　　名誉支付||干与付款payment for honour||payment by intervention <z]cy
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　　结帐||清算||支付settlement Fe]B&n  
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　　分期付款instalment sA'6ty  
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　　滞付||拖欠||尾数款未付arrears 1jy9lP=  
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　　特许拖延付款日days of grace ;cPy1  
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　　保证付款del credere AT9q3  
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　　付款to pay||to make payment||to make effect payment O>^C4c!  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance 3~}uqaGt  
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　　支出||付款to defray||to disburse 7qj9&bEy  
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　　结清to clear off||to pya off EGZb7:Y?  
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　　请求付款to ask for payment||to request payment XVKfl3'%  
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　　恳求付帐to solicit payment 6`v7c!7  
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　　拖延付款to defer payment||to delay payment bzX\IrJpOZ  
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　　付款被拖延to be in arrears with payment Y}uCP1v  
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　　还债to discharge zgs(Dt;  
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　　迅速付款to pay promptly 5m9*85Ib  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 'Y56+P\u  
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　　付款相当慢to pay slowly||to take extended credit HYD"#m'TkB  
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　　付款不好to pay badly||to be generally in arrear with payments M@?xa/E64  
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　　付款颇为恶劣to pay very badly||to never pay unless forced }; f#^gz'  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill [1F*bI  

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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 6x Z=^;H  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. o>7 ts&rk  
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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. IRn2|  
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　　||I shall be compelled to take steps to enforce payment. 4dhvFGlW  
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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 ik!..9aB  
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　　little longer. W2z*91$  
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　　索取利息to charge interest x-?{E
  
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　　附上利息to draw interest||to bear interest||to allow interest xia|+  
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　　生息to yield interest `&-
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　　生息3% to yield 3% [+OnV&  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit u-tQ9ioKC  
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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 +
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　　向银行提款to withdraw ones deposit from a bank 1!.(4gV  
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　　换取现金to convert into money||to turn into cash||to realize S6fL>'uQ  
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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 ! w H'b  
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　　打折扣购买to buy at a discount r" K':O6y  
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　　打折扣出售to sell at a discount KX}Rr
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　　打折扣-让价to reduce||to make a reduction -CRQ&#p1]  
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　　减价to deduct||to make a deduction M4d47<'*~  
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　　回扣to rebate $DZHQH  
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　　现金折扣cash discount uio@r^Xz  
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　　货到付款||现金提货cash on deliver （C.O.D.） o}<4*qlI  
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　　货到付现款cash on arrival z Nl ,  
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　　即时付款prompt cash }=v)Js
 
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　　净价||最低价格付现net cash o
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　　现金付款ready cash vBsP+K  
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　　即期付款spot cash||cash down||cash on the nail !=y]Sv~h  
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　　凭单据付现款cash against documents >+mD$:L  
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　　凭提单付现款cash against bills of lading u-1;'a  
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　　承兑交单documents against acceptance （D/A） JMCW}bA  
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　　付款交单documents against payment （D/P） iL= m{  
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　　追加信用证additional credit||additional L/C @m?QR(LJ  
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　　信用证金额amount of credit l?iSxqdT  
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　　赊帐金额credit balance Q.Aw2  
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　　可撤消信用证revocable L/C 'SYo_!  
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　　不可撤消信用证irrevocable L/C fGv#s X  
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　　保兑信用证confirmed L/C CdUAy|!`R  
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　　不保兑信用证unconfirmed L/C jY6MjZI  
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　　可转让信用证assignable L/C||transferable L/C ms_ VM>l  
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　　银行信用证bankers L/C dtPoo\@  
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　　有追索权信用证with recourse L/C yIb,,!y9{  
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　　无追索权信用证without recourse L/C o&hIHfZri  
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　　单一信用证simple credit ^>?CMcN4*  
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　　无条件信用证open credit||free credit =H8 xSJLh  
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　　普通信用证general letter of credit IZ3{>NV  
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　　旅行信用证circular letter of credit 0e[d=)XG  
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　　特别信用证special letter of credit Og %U  
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　　信用证底帐letter of credit ledger jxgj,h"}9`  
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　　信用证发行帐letter of credit issued account ,&HR(jTo  
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　　信用证金额amount of credit qEUT90  
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　　信用证余额||信用证结欠credit balance "Dy'Kd%,%/  
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　　开立信用证to open a credit S>q>K"j^!  
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　　通过银行开立信用证to establish a credit through a bank d
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　　电开信用证to cable a credit iv(5&'[p  
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　　取消信用证to cancel a credit .7 ayQp  
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　　开出信用证to issue a credit RE3Z%;'  
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　　在某银行开立信用证to arrange a credit with a bank vQ@2FZzu>  
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　　修改信用证to amend a credit ]>i~6!@  
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　　延展信用证有效期to extend a credit ,}D}oo*  
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　　增加信用证面额to increase a credit nL]^$J$  
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　　寄出信用证to send a credit c:M$m3Cs?  
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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】