[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 ~,,r\Y+  
L IKuK#  
　　拒绝承兑而退票dishonour by non-acceptance ybpOk  
<pp
dy,j:  
　　由于存款不足而退票dihonour by non-payment [l=@b4Og  
p$"~vA .  
　　提交presentation %C%3c4+Oh  
C LND[gc  
　　背书endorsement||indorsement V;^-EWNj  
8B ,S_0!  
　　无记名背书general endorsement||blank endorsement gpq ,rOIK  
qFVZhBC  
　　记名式背书special endorsement||full endorsement 'qVlq5.  
#ChTel  
　　附条件背书conditional endorsement Ztk%uc8_lM  
r'ilJ("  
　　限制性背书restrictive endorsement "tT4 Cb3  
f (C:J[;Z  
　　无追索权背书endorsement without recourse I484cR2.  
e@c8Ce|0  
　　期满||到期maturity rvx2{ 1}I  
lP=,|xFra  
　　托收collection a<*+rG
I  
,3rsjoKhd  
　　新汇票||再兑换汇票re-exchange||re-draft 6Tak x%U  
e!=7VEB  
　　外汇交易exchange dealing||exchange deals SN|!FW.*:  
[`|t(E'  
　　汇兑合约exchange contract |Ja 5O  
RrLj5Jq  
　　汇兑合约预约forward exchange contract vEjf|-Mb9  
M*'8$|Z  
　　外汇行情exchange quotation Cw^iA U  
4~Q
<LEly  
　　交易行情表course of exchange||exchange table q'fOlq  
=ZSYg K  
　　汇价||兑换率exchange rate||rate of exchange <IU    
ipG 0
ie+  
　　官方汇率official rate 'RwfW|~6  
=Crl{Ax  
　　挂牌汇率||名义汇率nominal rate bv41et+Kb  
wo62R&ac  
　　现汇汇率spot rate LQqba4$  
37n2
#E  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate F
.(W`H*1+  
`C7pM  
　　兑现率||兑现汇率demand rate G;u 6p  
Z9H2 ! Cp  
　　长期汇率long rate D=LsoASVI  
n[BYBg1yG  
　　私人汇票折扣率rate on a private bill lhQMR(
w^  
r:rPzq1  
　　远期汇票兑换率forward rate "4KyJ;RA*  
)a!f")@uz  
　　套价||套汇汇率||裁定外汇行情cross rate b4$g$()  
#_Uo^Mw  
　　付款汇率pence rate p%Q{Rq
c)  
X'.lh#&  
　　当日汇率||成交价currency rate EAh|$~X  
s o: o b}  
　　套汇||套价||公断交易率arbitrage 0(C[][a*u  
(^T}6t3+4  
　　汇票交割||汇票议付negotiation of draft y)fz\wk  
F" G+/c/L  
　　交易人||议付人negotiator 6wOj,}2Mn  
)4ok@^.  
　　票据交割||让与支票票据议付to negotiatie a bill o7gZc/?n  
"
1dpv\  
　　折扣交割||票据折扣to discount a bill 3Zz_wr6  
lib^JJF  
　　票据背书to endorse a bill R0w~ Z   
<}mA>c'k  
　　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 Yjy%
MR  
?mi}S${g  
　　收到汇款to receive remittance E-X02A  
.|:(VG$MfI  
　　填写收据to make out a receipt  ,LOx!  
}WR@%)7ay  
　　付款方法mode of payment #cikpHLXG  
*Q
ngx  
　　现金付款payment by cash||cash payment||payment by ready cash Y3V2}  
!!6@r| .  
　　以支票支付payment by cheque 2#R0Bd  
G =Xas"|  
　　以汇票支付payment by bill ](+u'8  

3nq
4Y'  
　　以物品支付payment in kind #VZ-gy4$\B  
< A`srmS?  
　　付清||支付全部货款payment in full||full payment wlwgYAD  
#pD=TMefC  
　　支付部分货款||分批付款payment in part||part payment||partial payment ) [)1  
fTy{`}>  
　　记帐付款||会计帐目内付款payment on account 8M4GforP  
3
E@ &  
　　定期付款payment on term Kk% IN9  
AAi4} 8+\  
　　年分期付款annual payment |o_ N$70  
Pr/q?qZY  
　　月分期付款monthly payment||monthly instalment mphs^k< Z  
So NgDFD  
　　延滞付款payment in arrear .L)j ql%  
47&p*=  
　　预付货||先付payment in advance||prepayment .%\R L/  
M VE:JNm  
　　延付货款deferred payment -ADb5- px  
<P5 7s+JK  
　　立即付款prompt payment||immediate payment k c L +  
9:!V ":8q  
　　暂付款suspense payment
|l~#qeZ%  
e9F+R@8  
　　延期付款delay in payment||extension of payment =`qEwA  
)C#>@W
  
　　支付票据payment bill f 0/q{*  
8[)"+IFN  
　　名誉支付||干与付款payment for honour||payment by intervention :dlG:=.W  
C
61E=$  
　　结帐||清算||支付settlement 2N&S__  
?,r}@89pY  
　　分期付款instalment %pxHGO=)E  
nI`9|W  
　　滞付||拖欠||尾数款未付arrears tHJahK:"k  
4g+o/+6!4  
　　特许拖延付款日days of grace  #%/0a  
ocj^mxh=O  
　　保证付款del credere "6WE6zq  
F@xKL;'N74  
　　付款to pay||to make payment||to make effect payment ZyrVv\'  
xqj@T^y  
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance a/~1CrYr  
\uOR1z  
　　支出||付款to defray||to disburse .V{y9e+  
+qa^K%K  
　　结清to clear off||to pya off )9{!=k  
*kNXju  
　　请求付款to ask for payment||to request payment I5E4mv0<i  
IP#qT `=}  
　　恳求付帐to solicit payment d?[8VfAnh  
Y-y}gc_L  
　　拖延付款to defer payment||to delay payment %PM8;]  
 LII4sf]  
　　付款被拖延to be in arrears with payment 0w".o!2\U{  
XAUHF-"WE  
　　还债to discharge p v*f]Yzx  
'DB'lP  
　　迅速付款to pay promptly FQB6`
M  
(7|!%IO.  
　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly LHusy;<E[  
BKfoeN)%  
　　付款相当慢to pay slowly||to take extended credit #PMi6q~Z  
f!}e*oX  
　　付款不好to pay badly||to be generally in arrear with payments _3m\r*(vmQ  
j>O!|V  
　　付款颇为恶劣to pay very badly||to never pay unless forced 1v9#Fr Y  
\x~},!l  
　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill cx+%lco!  
pq*4yaTT'  
　　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 b59
NMGn  
!@f!4n.e|I  
　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. ga
|-~~  
gYa (-o  
　　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. 3W@ta1  
m$^v/pLkM  
　　||I shall be compelled to take steps to enforce payment. %H7H0%qW  
z?g\w6  
　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a cG4$)q;q  
ds'7zxy/  
　　little longer. X8  
9:CM#N~?o  
　　索取利息to charge interest IUwMIHq&sW  
e`t-:~'  
　　附上利息to draw interest||to bear interest||to allow interest x|A{|oFC  
R?J=5tO  
　　生息to yield interest :cE~\BS&  
?`=r@  
　　生息3% to yield 3% QR[i9'`<  
|BE`ASW;  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit {GQRJ8m  
t|cTl/i 4  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit JrwR:_+|  
Y2P%0
 
　　向银行提款to withdraw ones deposit from a bank ck#MpQ!An  
aF:|MTC(~  
　　换取现金to convert into money||to turn into cash||to realize u|M_O5^  
mI3 \ n  
　　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 7\W q:<JL  
2!g7F`/B  
　　打折扣购买to buy at a discount \t%rIr  
HpR(DG) ?  
　　打折扣出售to sell at a discount bjB 4  
P~ODd(  
　　打折扣-让价to reduce||to make a reduction f]]UNS$AYQ  
LVxR*O  
　　减价to deduct||to make a deduction ^ub@Jwe  
(b;*8  
　　回扣to rebate "tg?V  
Tj,1]_`=V$  
　　现金折扣cash discount o_on/{qz  
TCetd#;R  
　　货到付款||现金提货cash on deliver （C.O.D.） Eh|v>Yew  
5
YnTGf&  
　　货到付现款cash on arrival [BKX$A:Y  
&bT \4  
　　即时付款prompt cash ]Qh0+!SdG  
<~-cp61z;  
　　净价||最低价格付现net cash )XoIb[s"  
\"?5CHz*  
　　现金付款ready cash +|TFxaVz  
GilmJ2<  
　　即期付款spot cash||cash down||cash on the nail ;TTH  
^*_|26  
　　凭单据付现款cash against documents p2uZ*sY(D  
gP:H_nVh  
　　凭提单付现款cash against bills of lading 0XUWK@)P  
KBy*QA  
　　承兑交单documents against acceptance （D/A） [mA\,ny9  
fFJu]  
　　付款交单documents against payment （D/P） [X\~J &kD  
)|`|Usn#[  
　　追加信用证additional credit||additional L/C HMPb %'U ~  
/{*0 \`;  
　　信用证金额amount of credit OVa38Aucr3  
&BS*C} },  
　　赊帐金额credit balance e)A-.SRiO$  
"=3bL>\<  
　　可撤消信用证revocable L/C Ee 15Y$1  
We?cRb  
　　不可撤消信用证irrevocable L/C >Eqr/~Q  
|++\"g  
　　保兑信用证confirmed L/C x{#W84  
;{f4E)t 7  
　　不保兑信用证unconfirmed L/C ERz{, >
G?  
9KGi%UIFvn  
　　可转让信用证assignable L/C||transferable L/C +/4wioGm  
\S[I:fw#&  
　　银行信用证bankers L/C b,):&M~p  
p^THoF'~T  
　　有追索权信用证with recourse L/C +jN%w{^=  
M sQ>eSk
 
　　无追索权信用证without recourse L/C :D oE_  
mo  
　　单一信用证simple credit ~"}o^#@DwJ  
j$Wd[Ja+O  
　　无条件信用证open credit||free credit %+0V0.  
t)4AQ  
　　普通信用证general letter of credit Bbzmq  
$, @,(M`i}  
　　旅行信用证circular letter of credit 
]o3K  
y';"tDFb  
　　特别信用证special letter of credit }\3
jcnn  
AOscewQ  
　　信用证底帐letter of credit ledger G%5ZG$as  
bT bF  
　　信用证发行帐letter of credit issued account nC(<eL  
/;clxtus  
　　信用证金额amount of credit -cP7`.a  
^SC2k LI  
　　信用证余额||信用证结欠credit balance TAp8x  
V iYfK7Z  
　　开立信用证to open a credit Td,s"p>Vq  
}C!g
x6  
　　通过银行开立信用证to establish a credit through a bank 4I!g?Moh  
GiS:Nq`$(  
　　电开信用证to cable a credit N97
7F$Bo  
(L'|n*Cr  
　　取消信用证to cancel a credit r}i}4
K[1  
,4H/>yPw  
　　开出信用证to issue a credit >vKOG@I  
^\C Fke=  
　　在某银行开立信用证to arrange a credit with a bank 9>T5~C'*  
Q%!Dk0-)  
　　修改信用证to amend a credit "< })X.t  
><i: P*ht  
　　延展信用证有效期to extend a credit (d>}Fp  
$(+#$F<eo+  
　　增加信用证面额to increase a credit b!oj3|9  
yV
?qX\~*  
　　寄出信用证to send a credit 0,5)L\{ R  
yZQcxg%  
　　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】