[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 ;$Wa=wHb  
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　　拒绝承兑而退票dishonour by non-acceptance H94$Xi"Bd
 
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　　由于存款不足而退票dihonour by non-payment W2REwUps  
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　　提交presentation U5Rzfm4  
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　　背书endorsement||indorsement S6cSeRmw  
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　　无记名背书general endorsement||blank endorsement r,F'Jd5  
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　　记名式背书special endorsement||full endorsement YTY0N5["  
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　　附条件背书conditional endorsement -5.>9+W8I  
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　　限制性背书restrictive endorsement ')_jK',1  
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　　无追索权背书endorsement without recourse kQ|}"Tw7  
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　　期满||到期maturity SJw0y[IL6(  
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　　托收collection vG<Mz?
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　　新汇票||再兑换汇票re-exchange||re-draft _w)0r}{  
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　　外汇交易exchange dealing||exchange deals ZWYwVAo  
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　　汇兑合约exchange contract S7-?&[oeJ  
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　　汇兑合约预约forward exchange contract 0(teplo&P  
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　　外汇行情exchange quotation m`n51
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　　交易行情表course of exchange||exchange table i;yz%Ug  
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　　汇价||兑换率exchange rate||rate of exchange 6?2/b`k  
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　　官方汇率official rate ;0@"1`  
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　　挂牌汇率||名义汇率nominal rate aRfkJPPa[  
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　　现汇汇率spot rate ""TRLs!:M  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate g~N)~]0{  
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　　兑现率||兑现汇率demand rate D4_D{\xhO  
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　　长期汇率long rate 2Ask]  
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　　私人汇票折扣率rate on a private bill M1VRc[ RRo  
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　　远期汇票兑换率forward rate i9w xP i  
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　　套价||套汇汇率||裁定外汇行情cross rate }i?P( Au  
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　　付款汇率pence rate O`H[,+vm[  
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　　当日汇率||成交价currency rate B7va#'ne4{  
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　　套汇||套价||公断交易率arbitrage &9IMZAo  
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　　汇票交割||汇票议付negotiation of draft 2
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　　交易人||议付人negotiator (Z s dj  
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　　票据交割||让与支票票据议付to negotiatie a bill vBq2JJAl  
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　　折扣交割||票据折扣to discount a bill 65qH  
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　　票据背书to endorse a bill j @sd x)1+  
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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 `ffWV;P  
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　　收到汇款to receive remittance u]CW5snz  
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　　填写收据to make out a receipt i7:j(W^I8  
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　　付款方法mode of payment *(s)CWf  
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　　现金付款payment by cash||cash payment||payment by ready cash dAohj QH:  
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　　以支票支付payment by cheque |\Jpjm)?  
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　　以汇票支付payment by bill zLC\Rc4  
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　　以物品支付payment in kind ad }^Dj/  
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　　付清||支付全部货款payment in full||full payment bZ:w_z[3=  
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　　支付部分货款||分批付款payment in part||part payment||partial payment T<?JL.8g_  
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　　记帐付款||会计帐目内付款payment on account FtT+Q$q=  
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　　定期付款payment on term $v$
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　　年分期付款annual payment :8jHN_u  
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　　月分期付款monthly payment||monthly instalment Mryi
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　　延滞付款payment in arrear w~X1Il7 A  
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　　预付货||先付payment in advance||prepayment IgQW 5E#  
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　　延付货款deferred payment ES<"YF  
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　　立即付款prompt payment||immediate payment mf^(Tq[  
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　　暂付款suspense payment -@<k)hWr  
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　　延期付款delay in payment||extension of payment D poRR`  
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　　支付票据payment bill \<]nv}1O  
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　　名誉支付||干与付款payment for honour||payment by intervention }`\+_@w  
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　　结帐||清算||支付settlement C$-IDBXK  
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　　分期付款instalment [D^KM|I%+  
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　　滞付||拖欠||尾数款未付arrears DU|0#z=*t5  
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　　特许拖延付款日days of grace V2V^*9(wu@  
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　　保证付款del credere 0".pw; .}  
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　　付款to pay||to make payment||to make effect payment wBA[L}   
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance =;i@,{ ~  
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　　支出||付款to defray||to disburse BJ@tUn  
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　　结清to clear off||to pya off ~NMa
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　　请求付款to ask for payment||to request payment a)`b;]+9  
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　　恳求付帐to solicit payment +Y0Wiwr'  
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　　拖延付款to defer payment||to delay payment ;SEH|_/  
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　　付款被拖延to be in arrears with payment CZS{^6Ye  
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　　还债to discharge Z1wN+Y.CA  
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　　迅速付款to pay promptly x%jJvwb^|  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 6OkN(tL&.  
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　　付款相当慢to pay slowly||to take extended credit k ?X  
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　　付款不好to pay badly||to be generally in arrear with payments :lcZ)6&S  
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　　付款颇为恶劣to pay very badly||to never pay unless forced +FP*RNM  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill :[ F`tDL  
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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 ?H#]+SpOcv  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. I!%T!B540  
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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. KDhr.P.~
  
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　　||I shall be compelled to take steps to enforce payment. hw:zak#j,  
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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 <(TTYf8lS  
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　　little longer. 3)^-A4~E  
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　　索取利息to charge interest .3l'&".'  
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　　附上利息to draw interest||to bear interest||to allow interest <.s=)}'`P  
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　　生息to yield interest a)$"  
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　　生息3% to yield 3% ?"]fGp6y  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit AB 'q!7NR  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit (1T2?mO  
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　　向银行提款to withdraw ones deposit from a bank S0eD 2  
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　　换取现金to convert into money||to turn into cash||to realize ;aExEgTq  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price  O
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　　打折扣购买to buy at a discount aT$q1!U`j2  
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　　打折扣出售to sell at a discount #"&h'V  
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　　打折扣-让价to reduce||to make a reduction *|h-iA+9  
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　　减价to deduct||to make a deduction <"Z]S^>$  
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　　回扣to rebate 8'Sw?FbVA/  
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　　现金折扣cash discount q$`{ $RX  
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　　货到付款||现金提货cash on deliver （C.O.D.） -K hXb  
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　　货到付现款cash on arrival Kf2Ob1  
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　　即时付款prompt cash PXof-W  
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　　净价||最低价格付现net cash 9=7),`$  
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　　现金付款ready cash )
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　　即期付款spot cash||cash down||cash on the nail H RJz  
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　　凭单据付现款cash against documents 0{#c  
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　　凭提单付现款cash against bills of lading c-.t8X,5(~  
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　　承兑交单documents against acceptance （D/A） NXb_hF  
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　　付款交单documents against payment （D/P） (NK
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　　追加信用证additional credit||additional L/C Z? u\  
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　　信用证金额amount of credit m,NUNd#)\  
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　　赊帐金额credit balance YzJ\< tkp  
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　　可撤消信用证revocable L/C Se7NF@>9_  
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　　不可撤消信用证irrevocable L/C @ de_|*c  
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　　保兑信用证confirmed L/C 3on]#/"1b  
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　　不保兑信用证unconfirmed L/C rt)70=  
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　　可转让信用证assignable L/C||transferable L/C |!:ImX@  
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　　银行信用证bankers L/C T;K,.a8bU  
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　　有追索权信用证with recourse L/C u&T s'j  
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　　无追索权信用证without recourse L/C o5?f]Uq5 ,  
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　　单一信用证simple credit ]Tk3@jw+b  
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　　无条件信用证open credit||free credit xp-.,^q\w  
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　　普通信用证general letter of credit TD:NL4dm  
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　　旅行信用证circular letter of credit Q-o}Xnj*!L  
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　　特别信用证special letter of credit ZD\`~I|gp  
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　　信用证底帐letter of credit ledger |6/k2d{,(  
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　　信用证发行帐letter of credit issued account )HbsUm#  
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　　信用证金额amount of credit )cOw9&#s  
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　　信用证余额||信用证结欠credit balance FG]xn(E  
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　　开立信用证to open a credit <?UbzT7X  
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　　通过银行开立信用证to establish a credit through a bank }pOL[$L  
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　　电开信用证to cable a credit *ub]M3O  
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　　取消信用证to cancel a credit .y'iF>QQ\  
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　　开出信用证to issue a credit KP{|xQ>  
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　　在某银行开立信用证to arrange a credit with a bank L-z37kG^  
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　　修改信用证to amend a credit vf6_oX<Os  
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　　延展信用证有效期to extend a credit d,kh6'g2@  
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　　增加信用证面额to increase a credit LV|ZZ.d h  
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　　寄出信用证to send a credit QHOA__?  
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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】