[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 Vb(b3  
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　　拒绝承兑而退票dishonour by non-acceptance @b,Az{EH  
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　　由于存款不足而退票dihonour by non-payment -r={P_E6  
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　　提交presentation .$18%jH#  
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　　背书endorsement||indorsement
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　　无记名背书general endorsement||blank endorsement V\;Xa0  
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　　记名式背书special endorsement||full endorsement Q
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　　附条件背书conditional endorsement $a M5jH<  
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　　限制性背书restrictive endorsement =&bI-  
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　　无追索权背书endorsement without recourse {%R^8  
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　　期满||到期maturity _=GjJ~2n  
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　　托收collection Q/+`9z+c  
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　　新汇票||再兑换汇票re-exchange||re-draft AE0uBv  
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　　外汇交易exchange dealing||exchange deals bhqSqU}6~  
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　　汇兑合约exchange contract Y[{:?i~9,  
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　　汇兑合约预约forward exchange contract y[8;mCh  
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　　外汇行情exchange quotation Ew
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　　交易行情表course of exchange||exchange table QyD0WC}i  
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　　汇价||兑换率exchange rate||rate of exchange YB38K(  
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　　官方汇率official rate eZ$7VWG#  
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　　挂牌汇率||名义汇率nominal rate EeW ,-I  
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　　现汇汇率spot rate gP2zDI   
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate V}jGxt0  
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　　兑现率||兑现汇率demand rate ~g{j)"1  
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　　长期汇率long rate 4t, 2H"M  
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　　私人汇票折扣率rate on a private bill PCviQ!X  
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　　远期汇票兑换率forward rate u8Ys2KLpL  
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　　套价||套汇汇率||裁定外汇行情cross rate G:AA>t  
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　　付款汇率pence rate J(7#yg%5  
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　　当日汇率||成交价currency rate 7Ak<e tHD  
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　　套汇||套价||公断交易率arbitrage |[SHpcq>  
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　　汇票交割||汇票议付negotiation of draft 9&lemz  
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　　交易人||议付人negotiator BEDkyz;:  
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　　票据交割||让与支票票据议付to negotiatie a bill #l=yD]tPU  
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　　折扣交割||票据折扣to discount a bill `YNzcn0x  
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　　票据背书to endorse a bill )bUnk+_  
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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 YYWD\Y`8  
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　　收到汇款to receive remittance @j!,8JQEd  
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　　填写收据to make out a receipt X +`Dg::  
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　　付款方法mode of payment tFmB`*!%  
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　　现金付款payment by cash||cash payment||payment by ready cash 3=O [Q:8  
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　　以支票支付payment by cheque )|~K&qn`  
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　　以汇票支付payment by bill nWd!ovd  
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　　以物品支付payment in kind 7^gO>2~  
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　　付清||支付全部货款payment in full||full payment 67j kU!  
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　　支付部分货款||分批付款payment in part||part payment||partial payment [\8rh^LFi  
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　　记帐付款||会计帐目内付款payment on account H$`U] =s|  
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　　定期付款payment on term M':-f3aT%  
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　　年分期付款annual payment *C_A(n5"V  
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　　月分期付款monthly payment||monthly instalment 'O<b'}-A  
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　　延滞付款payment in arrear LU
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　　预付货||先付payment in advance||prepayment K9N31'  
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　　延付货款deferred payment l.}PxZ  
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　　立即付款prompt payment||immediate payment ;4 ;gaf  
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　　暂付款suspense payment cv'8_3  
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　　延期付款delay in payment||extension of payment Phn^0 iF
 
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　　支付票据payment bill i}m' #b  
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　　名誉支付||干与付款payment for honour||payment by intervention hK?GIbRZ  
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　　结帐||清算||支付settlement  2E*=EjGV  
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　　分期付款instalment d"|_NG`vr  
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　　滞付||拖欠||尾数款未付arrears b|i4me@  

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　　特许拖延付款日days of grace w%L4O;E]*{  
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　　保证付款del credere o/-RGLzAo  
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　　付款to pay||to make payment||to make effect payment ?`RlY
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance Xt$qjtVM  
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　　支出||付款to defray||to disburse 8ZtJvk`  

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　　结清to clear off||to pya off bF _]j
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　　请求付款to ask for payment||to request payment kFjv'[Y1N  
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　　恳求付帐to solicit payment |k}<Zz1UM  
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　　拖延付款to defer payment||to delay payment "`M~=RiI  

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　　付款被拖延to be in arrears with payment []>rYZ9bv  
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　　还债to discharge a;[\nCK
 
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　　迅速付款to pay promptly QGN+f)  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly DN%}OcpZ  
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　　付款相当慢to pay slowly||to take extended credit P5my]4|x  
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　　付款不好to pay badly||to be generally in arrear with payments Q0xGd(\  
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　　付款颇为恶劣to pay very badly||to never pay unless forced _i>_Sn1"  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill |&K;*g|a  
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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 +pYgh8w@  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. du$lS':`  
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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'(n/9K  
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　　||I shall be compelled to take steps to enforce payment. Sfe[z=7S  
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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 @
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　　little longer. 4L>8RiiQE;  
Q m *z  
　　索取利息to charge interest T"99m^y  
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　　附上利息to draw interest||to bear interest||to allow interest "d<ucj  
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　　生息to yield interest
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　　生息3% to yield 3% ~Bl,_?CBr  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit }Bv1fbD4U  
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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 qGq]E`O  
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　　向银行提款to withdraw ones deposit from a bank Mq~E'g4#  
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　　换取现金to convert into money||to turn into cash||to realize i'<hT q4  
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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 vRtERFL  
BcQUD?LC`  
　　打折扣购买to buy at a discount )xf(4  
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　　打折扣出售to sell at a discount >3&  
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　　打折扣-让价to reduce||to make a reduction y# \"yykB  
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　　减价to deduct||to make a deduction 1PxRj  
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　　回扣to rebate @F8NN\  
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　　现金折扣cash discount y~*B%KnEQy  
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　　货到付款||现金提货cash on deliver （C.O.D.） KT<i%)t2  
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　　货到付现款cash on arrival _S[@?]=`b  
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　　即时付款prompt cash #IGcQY  
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　　净价||最低价格付现net cash
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　　现金付款ready cash sRLjKi2D  
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　　即期付款spot cash||cash down||cash on the nail :*g$@T   
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　　凭单据付现款cash against documents /T qbl^[  
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　　凭提单付现款cash against bills of lading K8KN <Q s]  
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　　承兑交单documents against acceptance （D/A） t{UWb~"  
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　　付款交单documents against payment （D/P） wY8Vc"  
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　　追加信用证additional credit||additional L/C T-n>+G{  
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　　信用证金额amount of credit qm#?DSLap  
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　　赊帐金额credit balance 9'Z{uHi%  
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　　可撤消信用证revocable L/C ph)=:*A6&  
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　　不可撤消信用证irrevocable L/C x-
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　　保兑信用证confirmed L/C *kf%?T.  
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　　不保兑信用证unconfirmed L/C ej7N5~!,s  
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　　可转让信用证assignable L/C||transferable L/C gzK/l:  
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　　银行信用证bankers L/C )y!gApNs"  
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　　有追索权信用证with recourse L/C 1IgTJ" \  
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　　无追索权信用证without recourse L/C ]ml'd  
kyJKai  
　　单一信用证simple credit CXu$0DQ(  
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　　无条件信用证open credit||free credit U3aM^
 
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　　普通信用证general letter of credit R/B/|x  
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　　旅行信用证circular letter of credit R))4J  
cWQ &zc  
　　特别信用证special letter of credit Ozulp(8*  
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　　信用证底帐letter of credit ledger OvC@E]/+  
4y.'O  
　　信用证发行帐letter of credit issued account t ~]' {[F  
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　　信用证金额amount of credit iN Lt4F[i  
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　　信用证余额||信用证结欠credit balance \(?d2$0m  
SRHD"r^@  
　　开立信用证to open a credit A[Ce3m  
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　　通过银行开立信用证to establish a credit through a bank HWL? d
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　　电开信用证to cable a credit otdv;xI9  
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　　取消信用证to cancel a credit Efd@\m:~>
 
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　　开出信用证to issue a credit dn%'bt
 
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　　在某银行开立信用证to arrange a credit with a bank E9.1~ )  
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　　修改信用证to amend a credit (:+Wc^0  
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　　延展信用证有效期to extend a credit mCI5^%*0jQ  
w(Mi?  
　　增加信用证面额to increase a credit `]&'yt  
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　　寄出信用证to send a credit *rm
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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】