[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  CH3bpZv  
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　　拒绝承兑而退票dishonour by non-acceptance U6Ws#e  
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　　由于存款不足而退票dihonour by non-payment E3<~C(APW  
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　　提交presentation 4x% R4tk  
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　　背书endorsement||indorsement #:6gFfk0<  
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　　无记名背书general endorsement||blank endorsement 7o5~J)qIC  
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　　记名式背书special endorsement||full endorsement 1ZK~i  
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　　附条件背书conditional endorsement E A8>{}Z*  
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　　限制性背书restrictive endorsement &!pG1Fp9  
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　　无追索权背书endorsement without recourse 1}"PLq(  
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　　期满||到期maturity )@OKL0t  
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　　托收collection z'+k]N9Q^  
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　　新汇票||再兑换汇票re-exchange||re-draft 'E#;`}&Ah  
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　　外汇交易exchange dealing||exchange deals gcNpA?mC|u  

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　　汇兑合约exchange contract '5BM*4,:O  
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　　汇兑合约预约forward exchange contract WOaj_o  
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　　外汇行情exchange quotation 37M?m$BL  
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　　交易行情表course of exchange||exchange table M~/R1\'&j  
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　　汇价||兑换率exchange rate||rate of exchange L% cr`<~  
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　　官方汇率official rate bBC!fh!L"  
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　　挂牌汇率||名义汇率nominal rate NtnKS@Ht  
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　　现汇汇率spot rate Mkc|uiT   
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate cA8"Ft{P)  
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　　兑现率||兑现汇率demand rate MJ+]\(  
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　　长期汇率long rate JG=U@I]  
9 yE   
　　私人汇票折扣率rate on a private bill 9WH  
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　　远期汇票兑换率forward rate KW~fW r8  
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　　套价||套汇汇率||裁定外汇行情cross rate AX= 4{b'  
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　　付款汇率pence rate =p lG9  
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　　当日汇率||成交价currency rate 5U3b&0  
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　　套汇||套价||公断交易率arbitrage D\H)uV`  
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　　汇票交割||汇票议付negotiation of draft
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　　交易人||议付人negotiator lVmm`q
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　　票据交割||让与支票票据议付to negotiatie a bill 34$qV{Y%y  
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　　折扣交割||票据折扣to discount a bill wv eej@zs  
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　　票据背书to endorse a bill HP /@ _qk  
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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 ~e)`D nJ  
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　　收到汇款to receive remittance 'Wn2+pd  
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　　填写收据to make out a receipt 3]iBX`Ni  
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　　付款方法mode of payment 3]X~bQAw  
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　　现金付款payment by cash||cash payment||payment by ready cash >**7ck  
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　　以支票支付payment by cheque 'z=QV{ni  
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　　以汇票支付payment by bill Z\`i~  
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　　以物品支付payment in kind \Q5Jg   
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　　付清||支付全部货款payment in full||full payment i8tH0w/(M  
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　　支付部分货款||分批付款payment in part||part payment||partial payment iA^GA8dn  
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　　记帐付款||会计帐目内付款payment on account UUlrfur~  
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　　定期付款payment on term 2J
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　　年分期付款annual payment l9%oKJ;  
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　　月分期付款monthly payment||monthly instalment z8
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　　延滞付款payment in arrear TzCNY@y  
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　　预付货||先付payment in advance||prepayment E_aDkNT  
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　　延付货款deferred payment V ?10O  
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　　立即付款prompt payment||immediate payment W* XG9  
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　　暂付款suspense payment <oE(I)r4,  
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　　延期付款delay in payment||extension of payment k lRS:\dW  
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　　支付票据payment bill ~t $zypw  
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　　名誉支付||干与付款payment for honour||payment by intervention %U.aRSf/  
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　　结帐||清算||支付settlement H^N@fG<*dh  
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　　分期付款instalment ?E@9Nvr  
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　　滞付||拖欠||尾数款未付arrears i_? S#L]h  
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　　特许拖延付款日days of grace !;YmLJk;hN  
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　　保证付款del credere &J\V !uVo  
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　　付款to pay||to make payment||to make effect payment H)s$0Xd  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance KT
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　　支出||付款to defray||to disburse vKzq7E  
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　　结清to clear off||to pya off `dH[&=S  
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　　请求付款to ask for payment||to request payment 2Mc}>UI?eO  
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　　恳求付帐to solicit payment Bu ~N)^  
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　　拖延付款to defer payment||to delay payment #1:&uC1vj  
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　　付款被拖延to be in arrears with payment F8\nAX  
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　　还债to discharge ~*|0yPFg  
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　　迅速付款to pay promptly 1!@ KRV  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly !+?,y/*5(  
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　　付款相当慢to pay slowly||to take extended credit !N4?>[E  
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　　付款不好to pay badly||to be generally in arrear with payments H0Q.; !^  
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　　付款颇为恶劣to pay very badly||to never pay unless forced !$&3h-l[  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill &ACM:&Ob  
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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 SBnwlM"AN  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. {iG
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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. 4s?x 8oAy  
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　　||I shall be compelled to take steps to enforce payment. o2cZ  
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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 l@ +]XyLj  
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　　little longer. $z-zscco  
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　　索取利息to charge interest $7{|  
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　　附上利息to draw interest||to bear interest||to allow interest KGCm@oy  
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　　生息to yield interest 2k,!P6fgl  
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　　生息3% to yield 3% $?^#G8J  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit ?QGAiu0  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit hjB G`S#  
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　　向银行提款to withdraw ones deposit from a bank 8y!d^EQ  
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　　换取现金to convert into money||to turn into cash||to realize F&r+"O)^-R  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price gf`uC0  
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　　打折扣购买to buy at a discount <(Ub(  
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　　打折扣出售to sell at a discount "]}+QK_  
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　　打折扣-让价to reduce||to make a reduction w (kN0HD  
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　　减价to deduct||to make a deduction Xp<RGp7E  
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　　回扣to rebate r2A(GUz  
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　　现金折扣cash discount 9Ny{2m=Ye  
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　　货到付款||现金提货cash on deliver （C.O.D.） |I7-7d-;/  
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　　货到付现款cash on arrival cyq]-B  
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　　即时付款prompt cash OczVObbS  
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　　净价||最低价格付现net cash FHVZ/ e  
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　　现金付款ready cash 8UArl
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　　即期付款spot cash||cash down||cash on the nail >jjuWO3T  
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　　凭单据付现款cash against documents K9co_n_L  
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　　凭提单付现款cash against bills of lading mA:NAV$!s  
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　　承兑交单documents against acceptance （D/A） 3
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　　付款交单documents against payment （D/P） yyJ4r}TE  
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　　追加信用证additional credit||additional L/C *9}2Bmojv  
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　　信用证金额amount of credit {.tUn`j6V  
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　　赊帐金额credit balance ye1 kI~LO(  
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　　可撤消信用证revocable L/C y?W8FL  
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　　不可撤消信用证irrevocable L/C gCAWRNp  
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　　保兑信用证confirmed L/C HqXaT6#/  
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　　不保兑信用证unconfirmed L/C n0#HPI"  
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　　可转让信用证assignable L/C||transferable L/C P` wp`HI  
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　　银行信用证bankers L/C ) 'x4#5]  
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　　有追索权信用证with recourse L/C {,p<!Jq~G  
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　　无追索权信用证without recourse L/C H)1< ;{:  
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　　单一信用证simple credit HgY"nrogt$  
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　　无条件信用证open credit||free credit |Euf:yWY  
zRsG $)B  
　　普通信用证general letter of credit )}\T~#Q]y  
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　　旅行信用证circular letter of credit RS@*/.]o  
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　　特别信用证special letter of credit O [GG<Um  
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　　信用证底帐letter of credit ledger hH8:7i  
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　　信用证发行帐letter of credit issued account ='<0z?A f  
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　　信用证金额amount of credit p%5RE%u  
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　　信用证余额||信用证结欠credit balance 'VCF{0{H~  
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　　开立信用证to open a credit */ZrZ^?o  
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　　通过银行开立信用证to establish a credit through a bank 01q5BQ7u  
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　　电开信用证to cable a credit "Q;n-fqf  
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　　取消信用证to cancel a credit ^yiRrcOo  
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　　开出信用证to issue a credit -sl] funRy  
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　　在某银行开立信用证to arrange a credit with a bank k_.%(ZE  
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　　修改信用证to amend a credit bCHA !zO
 
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　　延展信用证有效期to extend a credit lw0l86^Y  
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　　增加信用证面额to increase a credit 9.
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　　寄出信用证to send a credit Hj"`z6@7  
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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】