[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 lxeolDl  
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　　拒绝承兑而退票dishonour by non-acceptance `c icjA@~  
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　　由于存款不足而退票dihonour by non-payment <K43f#%  
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　　提交presentation T|u)5ww%  
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　　背书endorsement||indorsement ~Oq(JM $M  
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　　无记名背书general endorsement||blank endorsement Dbgw)n*2  
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　　记名式背书special endorsement||full endorsement bV"0}|A~K  
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　　附条件背书conditional endorsement xN5}y3  
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　　限制性背书restrictive endorsement qU"+0t4  
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　　无追索权背书endorsement without recourse OlP#|x*  
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　　期满||到期maturity {AZW."?  
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　　托收collection 'b-}KDP  
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　　新汇票||再兑换汇票re-exchange||re-draft ?vXy7y&4  
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　　外汇交易exchange dealing||exchange deals D~-
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　　汇兑合约exchange contract H]SnM'Y  
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　　汇兑合约预约forward exchange contract $zJ.4NA  
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　　外汇行情exchange quotation C&Rv)
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　　交易行情表course of exchange||exchange table _ZJP]5  
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　　汇价||兑换率exchange rate||rate of exchange /vBpRm  
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　　官方汇率official rate ,uj oGSx}  
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　　挂牌汇率||名义汇率nominal rate oM< 9]jK}  
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　　现汇汇率spot rate (`T:b1  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate =x=#Etj|  
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　　兑现率||兑现汇率demand rate f7mI\$CN  

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　　长期汇率long rate KX{S8_  
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　　私人汇票折扣率rate on a private bill &QvWT+]c'0  
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　　远期汇票兑换率forward rate Pj^6.f+  
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　　套价||套汇汇率||裁定外汇行情cross rate #\fApRL  
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　　付款汇率pence rate n:HF&j4C,  
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　　当日汇率||成交价currency rate pm^[ve  
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　　套汇||套价||公断交易率arbitrage h T4fKc7P  
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　　汇票交割||汇票议付negotiation of draft >*EcX
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　　交易人||议付人negotiator zDC-PHFHQ  
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　　票据交割||让与支票票据议付to negotiatie a bill Wa , #  
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　　折扣交割||票据折扣to discount a bill i,,UD  
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　　票据背书to endorse a bill iGM-#{5  
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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 [@Y?'={qE  
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　　收到汇款to receive remittance aabnlOVw  
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　　填写收据to make out a receipt wtaeF+u-R-  
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　　付款方法mode of payment D}Z].c@E  
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　　现金付款payment by cash||cash payment||payment by ready cash `O-$qT,_  
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　　以支票支付payment by cheque hK?uGt d?  
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　　以汇票支付payment by bill Gw$U0HA[,  
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　　以物品支付payment in kind .(`#q@
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　　付清||支付全部货款payment in full||full payment MX]<tR`  
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　　支付部分货款||分批付款payment in part||part payment||partial payment u9_ Fjm}&  
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　　记帐付款||会计帐目内付款payment on account Y}Y2Vx  
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　　定期付款payment on term  5'Y @c  
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　　年分期付款annual payment uveTx  
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　　月分期付款monthly payment||monthly instalment hVd% jU:  
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　　延滞付款payment in arrear b~z1%?  
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　　预付货||先付payment in advance||prepayment YOqGFi~`  
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　　延付货款deferred payment %[l5){:05  
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　　立即付款prompt payment||immediate payment K]1A,Q  
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　　暂付款suspense payment Dqs{n?@n  
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　　延期付款delay in payment||extension of payment W c{<DE?J  
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　　支付票据payment bill IXDj;~GF  
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　　名誉支付||干与付款payment for honour||payment by intervention eF823cH2x_  
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　　结帐||清算||支付settlement :<r.n "  
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　　分期付款instalment [Abq("9p\  
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　　滞付||拖欠||尾数款未付arrears Gb4k5j l  
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　　特许拖延付款日days of grace -W38#_y/\  
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　　保证付款del credere ?);6]"k:3  
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　　付款to pay||to make payment||to make effect payment B4Ko,=pg  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance 2~h! ouleY  
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　　支出||付款to defray||to disburse QpxRYv  
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　　结清to clear off||to pya off ^K. d|z  
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　　请求付款to ask for payment||to request payment *-'u(o  
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　　恳求付帐to solicit payment  2.)xWCG  
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　　拖延付款to defer payment||to delay payment VbyGr~t  
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　　付款被拖延to be in arrears with payment v'na{"  
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　　还债to discharge ,j E'd'$  
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　　迅速付款to pay promptly xVw9_il2a  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly DLggR3K_\  
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　　付款相当慢to pay slowly||to take extended credit ;\-f7!s  
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　　付款不好to pay badly||to be generally in arrear with payments H2[VZ&Pg  
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　　付款颇为恶劣to pay very badly||to never pay unless forced Ck.LsL-  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill %:Mi6sR|  
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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 t~_vzG  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 9BR/zQ2  
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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. X?'ShXI  
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　　||I shall be compelled to take steps to enforce payment. >2vUFq`H  
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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 0APh=Alq  
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　　little longer. 'C[{cr.`  
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　　索取利息to charge interest b^s978qn#  
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　　附上利息to draw interest||to bear interest||to allow interest Yx#?lA2gx  
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　　生息to yield interest Bk)E]Fk|  
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　　生息3% to yield 3% 2:[ -  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit M9~eDw'Pr  
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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 "2'4b  
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　　向银行提款to withdraw ones deposit from a bank KYw~(+gHv2  
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　　换取现金to convert into money||to turn into cash||to realize oz8z%*9(  
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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 =1ltX+   

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　　打折扣购买to buy at a discount Y9<N#h#  
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　　打折扣出售to sell at a discount 2eC`^  
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　　打折扣-让价to reduce||to make a reduction J^w!?nk  
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　　减价to deduct||to make a deduction vQH6CB"  
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　　回扣to rebate e};\"^HH  
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　　现金折扣cash discount ioW&0?,Ym  
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　　货到付款||现金提货cash on deliver （C.O.D.） ]&b>P ;j:  
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　　货到付现款cash on arrival |7#S0Ca@  
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　　即时付款prompt cash @LyCP4  
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　　净价||最低价格付现net cash (J6>]MZ#)  
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　　现金付款ready cash *`]#ntz9  
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　　即期付款spot cash||cash down||cash on the nail w. c]   
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　　凭单据付现款cash against documents z k++#rB  
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　　凭提单付现款cash against bills of lading [,a2A  
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　　承兑交单documents against acceptance （D/A） b'O>qQ  
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　　付款交单documents against payment （D/P） xg.o7-^M  
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　　追加信用证additional credit||additional L/C x=I|O;"><  
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　　信用证金额amount of credit huat,zLS  
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　　赊帐金额credit balance OD
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　　可撤消信用证revocable L/C }7HR<%<7  
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　　不可撤消信用证irrevocable L/C 5H^"  
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　　保兑信用证confirmed L/C
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　　不保兑信用证unconfirmed L/C M5Q7izM  
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　　可转让信用证assignable L/C||transferable L/C &_dM2lj{  
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　　银行信用证bankers L/C gp(: o$  
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　　有追索权信用证with recourse L/C MJ_]N+  
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　　无追索权信用证without recourse L/C iXPe  
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　　单一信用证simple credit H"vkp~u]I  
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　　无条件信用证open credit||free credit oYR OGU  
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　　普通信用证general letter of credit Oe)B.{;Ph  
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　　旅行信用证circular letter of credit SCL8.%z D  
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　　特别信用证special letter of credit I3hN7  
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　　信用证底帐letter of credit ledger x_oiPu.V  
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　　信用证发行帐letter of credit issued account ]t)#,'$^[W  
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　　信用证金额amount of credit 8<:.DFq  
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　　信用证余额||信用证结欠credit balance |PxTm  
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　　开立信用证to open a credit 8nE}RD7bx  
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　　通过银行开立信用证to establish a credit through a bank "pMx(  
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　　电开信用证to cable a credit [I6&|Lz>  
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　　取消信用证to cancel a credit /Bs42uJ3  
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　　开出信用证to issue a credit <5E: ,<  
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　　在某银行开立信用证to arrange a credit with a bank YT~h
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　　修改信用证to amend a credit uW0Dm#  
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　　延展信用证有效期to extend a credit h/pm$9A  
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　　增加信用证面额to increase a credit TGH"OXV*@  
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　　寄出信用证to send a credit ?rxq//S2  
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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】