[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 yPbOiA*lHz  
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　　拒绝承兑而退票dishonour by non-acceptance 7({.kD6  
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　　由于存款不足而退票dihonour by non-payment AF{ o=@  
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　　提交presentation [\HAJA,  
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　　背书endorsement||indorsement b(ryk./ogx  
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　　无记名背书general endorsement||blank endorsement 0g#?'sD  
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　　记名式背书special endorsement||full endorsement HV3wUEI3  
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　　附条件背书conditional endorsement u*;53 43  
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　　限制性背书restrictive endorsement BcGQpv&x  
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　　无追索权背书endorsement without recourse A&'HlI%J  
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　　期满||到期maturity MD:kfPQ  
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　　托收collection _Q;M$.[zyR  
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　　新汇票||再兑换汇票re-exchange||re-draft !as<UH"\  
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　　外汇交易exchange dealing||exchange deals 5Q72.4HH  
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　　汇兑合约exchange contract dR/UXzrc  
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　　汇兑合约预约forward exchange contract PZA;10z  
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　　外汇行情exchange quotation b_Ky@kp  
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　　交易行情表course of exchange||exchange table <Q-ufF85)  
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　　汇价||兑换率exchange rate||rate of exchange $t</{]iX  
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　　官方汇率official rate /[#{#:lo2  
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　　挂牌汇率||名义汇率nominal rate ~Kf
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　　现汇汇率spot rate ZCJ8I  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate *&2
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　　兑现率||兑现汇率demand rate ?y45#Tk]  
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　　长期汇率long rate yxQAO_C  
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　　私人汇票折扣率rate on a private bill TuCOoz@d  
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　　远期汇票兑换率forward rate c!\y\r  
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　　套价||套汇汇率||裁定外汇行情cross rate /~tfP  
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　　付款汇率pence rate u!`C:C'  
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　　当日汇率||成交价currency rate 2RXGY  
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　　套汇||套价||公断交易率arbitrage ?HcA&  
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　　汇票交割||汇票议付negotiation of draft =<_5gR  
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　　交易人||议付人negotiator qiF~I0_
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　　票据交割||让与支票票据议付to negotiatie a bill Gf]s?J^a  
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　　折扣交割||票据折扣to discount a bill IFTW,9hh  
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　　票据背书to endorse a bill n*6s]iG V  
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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 f8^58]wx0  
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　　收到汇款to receive remittance
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　　填写收据to make out a receipt Y-c~"#  
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　　付款方法mode of payment B:r-')!0$#  
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　　现金付款payment by cash||cash payment||payment by ready cash yl 8v&e{  
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　　以支票支付payment by cheque 0amz#VIB<u  
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　　以汇票支付payment by bill 9c7}-Go  
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　　以物品支付payment in kind ?W|IC8~d')  
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　　付清||支付全部货款payment in full||full payment zB$6e!fc  
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　　支付部分货款||分批付款payment in part||part payment||partial payment -d3y!|\>a  
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　　记帐付款||会计帐目内付款payment on account |YFD|  
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　　定期付款payment on term S+y2eP G  
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　　年分期付款annual payment |)-:w?  
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　　月分期付款monthly payment||monthly instalment 19u?^w  
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　　延滞付款payment in arrear 8)!;[G|  
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　　预付货||先付payment in advance||prepayment E\S&} K,s  
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　　延付货款deferred payment v+sbRuo8  
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　　立即付款prompt payment||immediate payment [E~TYk;  
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　　暂付款suspense payment k-e@G'  
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　　延期付款delay in payment||extension of payment iIw ea`
 
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　　支付票据payment bill X8x>oV;8  
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　　名誉支付||干与付款payment for honour||payment by intervention P.B'Gh#^  
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　　结帐||清算||支付settlement j2Y(Q/i  
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　　分期付款instalment wcf_5T  
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　　滞付||拖欠||尾数款未付arrears fO>~V1  
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　　特许拖延付款日days of grace sK? -@  
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　　保证付款del credere $SVGpEw  
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　　付款to pay||to make payment||to make effect payment hob$eWgr  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance |=T<WU1$  
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　　支出||付款to defray||to disburse +:%FJCOT  
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　　结清to clear off||to pya off U.'@S8  
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　　请求付款to ask for payment||to request payment zpqNmxmF  
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　　恳求付帐to solicit payment ONiI:Z>%  
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　　拖延付款to defer payment||to delay payment )"uG*}\?b  
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　　付款被拖延to be in arrears with payment Jk`)`94I  
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　　还债to discharge a3O_#l-Z  
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　　迅速付款to pay promptly qjzW9yV+  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly >?eTbtP  
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　　付款相当慢to pay slowly||to take extended credit g
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　　付款不好to pay badly||to be generally in arrear with payments otD?J= B  
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　　付款颇为恶劣to pay very badly||to never pay unless forced p3FnYz-V  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill @[lc0_b  

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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 zf>^2t*\  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. E0^%|Mh]b  
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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. 6oh@$.ThG  
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　　||I shall be compelled to take steps to enforce payment. 3;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 {V%O4/  
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　　little longer. 33'lZubV  
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　　索取利息to charge interest 0/
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　　附上利息to draw interest||to bear interest||to allow interest )]c3bMVE-  
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　　生息to yield interest uoY`qF.`  
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　　生息3% to yield 3% s~ X*U&}5  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit v F
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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 K}E7|gdG  
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　　向银行提款to withdraw ones deposit from a bank Iei7!KLW  
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　　换取现金to convert into money||to turn into cash||to realize o;4e)tK  
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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 yC 7Vb P  
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　　打折扣购买to buy at a discount AOlt,MNpQ  
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　　打折扣出售to sell at a discount .d~]e2x  
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　　打折扣-让价to reduce||to make a reduction K+@eH#Cv,(  
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　　减价to deduct||to make a deduction 5u|=;Hz*)  
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　　回扣to rebate nz(q)"A  
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　　现金折扣cash discount { #1j"  
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　　货到付款||现金提货cash on deliver （C.O.D.） &H4uvJ_<  
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　　货到付现款cash on arrival -e{)v'C)  
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　　即时付款prompt cash J(EaE2  
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　　净价||最低价格付现net cash rI<nUy P?  
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　　现金付款ready cash k)5_1y  
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　　即期付款spot cash||cash down||cash on the nail  H\=LE  
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　　凭单据付现款cash against documents t$H':l0  
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　　凭提单付现款cash against bills of lading p`ADro*  
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　　承兑交单documents against acceptance （D/A） Cv>yAt.3  
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　　付款交单documents against payment （D/P） Cgz&@@j,]  
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　　追加信用证additional credit||additional L/C 29Z!p2{hk  
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　　信用证金额amount of credit
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　　赊帐金额credit balance ~IlF*Zz#}6  
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　　可撤消信用证revocable L/C X` fhln9N  
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　　不可撤消信用证irrevocable L/C cXk6e.Uz  
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　　保兑信用证confirmed L/C &0+x2e)7g  
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　　不保兑信用证unconfirmed L/C Mhe|eD#)  
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　　可转让信用证assignable L/C||transferable L/C Vl{~@G,@  
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　　银行信用证bankers L/C 9Qzjqq:"Li  
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　　有追索权信用证with recourse L/C _/,SZ-C#L4  
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　　无追索权信用证without recourse L/C w0Fwd  
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　　单一信用证simple credit I!f B1aq-  
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　　无条件信用证open credit||free credit jDlA<1  
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　　普通信用证general letter of credit "_K}rI6(t  
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　　旅行信用证circular letter of credit @72x`&|I?u  
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　　特别信用证special letter of credit F2IC$:e M  
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　　信用证底帐letter of credit ledger mi7sBA9L8  
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　　信用证发行帐letter of credit issued account jrm0@K+<IA  
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　　信用证金额amount of credit }FPM-M3y  
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　　信用证余额||信用证结欠credit balance sS, z
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　　开立信用证to open a credit EfK
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　　通过银行开立信用证to establish a credit through a bank r_L u~y|  
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　　电开信用证to cable a credit bt;lq!g  
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　　取消信用证to cancel a credit A)8rk_92Q  
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　　开出信用证to issue a credit I+0c8T(:  
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　　在某银行开立信用证to arrange a credit with a bank ;K3d' U
 
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　　修改信用证to amend a credit aSRjFL^   
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　　延展信用证有效期to extend a credit lZ}P{d'f.  
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　　增加信用证面额to increase a credit YMi/uy  
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　　寄出信用证to send a credit X$/E>I  
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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】