[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 q;'f3Y  
uatUo  
　　拒绝承兑而退票dishonour by non-acceptance qG6s.TcG  
zi-_l  
　　由于存款不足而退票dihonour by non-payment '{d@Gc6.  
{]^Ixm-,f  
　　提交presentation 6CBk=)qH  
"Q.*  
　　背书endorsement||indorsement O_:l;D#i  
{.:$F3T  
　　无记名背书general endorsement||blank endorsement $"kPzo~B_  
\~5|~|9<  
　　记名式背书special endorsement||full endorsement A"V mxP  
D!&(#Vl _  
　　附条件背书conditional endorsement hN-@_XSw<I  
hk~/W}sI  
　　限制性背书restrictive endorsement =5+*TL`  
[r/zB F-.  
　　无追索权背书endorsement without recourse lgOAc,  
iQ/~?'PB  
　　期满||到期maturity \]9)%3I  
Z4] n<~o  
　　托收collection -* ,CMw  
H-kX-7C  
　　新汇票||再兑换汇票re-exchange||re-draft !$Nj !  
kTvM,<
 
　　外汇交易exchange dealing||exchange deals bx3Q$|M?  
bKo %Ak,  
　　汇兑合约exchange contract VPUVPq~ &  
s\-,RQ1  
　　汇兑合约预约forward exchange contract eTuqK23  

m^_=^z+  
　　外汇行情exchange quotation PXb$]HV  
W$c@C02<  
　　交易行情表course of exchange||exchange table 1-_r\sb  
BN_h3|)  
　　汇价||兑换率exchange rate||rate of exchange C ^Y\ ?2h1  
>d/H4;8  
　　官方汇率official rate ywa*?3?c  
 0xB2  
　　挂牌汇率||名义汇率nominal rate 5>x_G#W  
YFO{i-*q  
　　现汇汇率spot rate XIW0Z C   
]\78(_o.zz  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate bNea5u##  
7j]v_2S`  
　　兑现率||兑现汇率demand rate WK>F0xMs1  
& LE5'.s  
　　长期汇率long rate z5>I9R^q;  
9njl,Q:  
　　私人汇票折扣率rate on a private bill k ka5=u  
*T5;dh (  
　　远期汇票兑换率forward rate *M.xVUPr  
( ayAP  
　　套价||套汇汇率||裁定外汇行情cross rate $T'!??|IF  
r\Nfq
(w  
　　付款汇率pence rate q-F K=r 5  
/DYyl/  
　　当日汇率||成交价currency rate }47h0 i  
3A7774n=P  
　　套汇||套价||公断交易率arbitrage g52a vG  
/ A=w`[<  
　　汇票交割||汇票议付negotiation of draft 4-(kk0]`z  
4DA34m(  
　　交易人||议付人negotiator f9De!"*&  
)kD
/ 8  
　　票据交割||让与支票票据议付to negotiatie a bill y~SVD@  
^J'_CA  
　　折扣交割||票据折扣to discount a bill t'qYM5  
*3GV9'-P  
　　票据背书to endorse a bill xA] L0h]  
"/W[gP[y%  
　　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 oo5=5s6 3}  
tq 3Wga!5  
　　收到汇款to receive remittance EYAaK^ &  
%Sr+D{B  
　　填写收据to make out a receipt G=zWhqieh  
u^80NR  
　　付款方法mode of payment rd%%NnT"  
zsFzg.$3&  
　　现金付款payment by cash||cash payment||payment by ready cash LFp "Waiv  
ks'>?Dw  
　　以支票支付payment by cheque c`;\sW-_W  
.Ea
o|;  
　　以汇票支付payment by bill 25^?|9o7  
}r:
o8+4  
　　以物品支付payment in kind cnv>&6a)  
{28|LwmL  
　　付清||支付全部货款payment in full||full payment g)D_!iz  
tK#R`AQ  
　　支付部分货款||分批付款payment in part||part payment||partial payment
+X}i%F'  
L4#pMc  
　　记帐付款||会计帐目内付款payment on account 8%?y)K^ D  
K2   
　　定期付款payment on term o2 14V\  
mgs(n5V
5  
　　年分期付款annual payment @-N` W9  
qQ&uU7,#  
　　月分期付款monthly payment||monthly instalment t}EMX9SQ  
'rQ"Dc 1D  
　　延滞付款payment in arrear wj|Zn+{"nF  
z6>@9+V-&  
　　预付货||先付payment in advance||prepayment [K!9x
M6  
KyvZ?R  
　　延付货款deferred payment sp9gz~Kq
 


\mqx '  
　　立即付款prompt payment||immediate payment Qz i?%&  
y8Va>ul"U  
　　暂付款suspense payment O] _4pP  
5j%G7.S\  
　　延期付款delay in payment||extension of payment gv#\}/->4  
yU? j
mJ  
　　支付票据payment bill s27IeF3  
o5<<vvdA  
　　名誉支付||干与付款payment for honour||payment by intervention l'@-?p(Vuw  
8`Ya7c>  
　　结帐||清算||支付settlement /?\3%<vn  
9>""x
t
 
　　分期付款instalment .R9Z$Kbq  
iCt.rr~;V  
　　滞付||拖欠||尾数款未付arrears Ucj?$=  
D:)Wr, 26  
　　特许拖延付款日days of grace >tD=t8  
q}1ZuK`6  
　　保证付款del credere B@,9Cx564  
yU$MB,1  
　　付款to pay||to make payment||to make effect payment ab0Sx  
8
xpplo8  
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance ?GhyVXS y.  
D7Q+w  
　　支出||付款to defray||to disburse #el27"QP0  
azcPeAe  
　　结清to clear off||to pya off WWT1=#"  
hy;VvAH5  
　　请求付款to ask for payment||to request payment md!6@)S-p  
ON?Y Df  
　　恳求付帐to solicit payment J 3!~e+wn  
3Ob.OwA  
　　拖延付款to defer payment||to delay payment #;!&8iH  
95DEuReKi  
　　付款被拖延to be in arrears with payment 4 1_gak;  
OWd 'z1Yl  
　　还债to discharge !e$gp(4  
`i7r]  
　　迅速付款to pay promptly %+7]/_JO&  
4<s.|W`  
　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly :Pud%}'  
_IH" SVub  
　　付款相当慢to pay slowly||to take extended credit Jh[0xb  
lame/B&nc  
　　付款不好to pay badly||to be generally in arrear with payments "fFSZ@,r  
h}bfZL  
　　付款颇为恶劣to pay very badly||to never pay unless forced
R1jl<=  
]rcF/uQJ<n  
　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill i`,FXF)  
1Pf(.&/9_  
　　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 Cj5mM[:s  
J[ds.~ $  
　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. M5xJ_yjG  
c]=2>ov)hR  
　　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. H=dIZ  
*Cy54Z#  
　　||I shall be compelled to take steps to enforce payment. :yay:3qv  
K}*ets1s}  
　　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 AerU`^  
HL)!p8UHJ  
　　little longer. r8k(L{W  
Iq$| ?MH  
　　索取利息to charge interest xn8KOwX%  
A_9WSXR  
　　附上利息to draw interest||to bear interest||to allow interest 3? {AGJ1  
b*|~F   
　　生息to yield interest E&[5b4D@<  
_vQ52H,  
　　生息3% to yield 3% -@To<<`n  
Uqr>8|t?  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit R!nf^*~  
~^t@TM
k$  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit Aoa8Q E  
Xxq
GsGx4  
　　向银行提款to withdraw ones deposit from a bank QV4|f[Ki%  
?vXgHDs^T  
　　换取现金to convert into money||to turn into cash||to realize 'uPAG;)m  
XN<SKW(H3  
　　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 lH-VqkR\  
tRjv-  
　　打折扣购买to buy at a discount "CJVt
O  
sJHVnMA  
　　打折扣出售to sell at a discount J~~\0 u  
'C+cQLig@  
　　打折扣-让价to reduce||to make a reduction r924!zdbR  
g` rr3jP  
　　减价to deduct||to make a deduction T^bAO-d#  
4vhf!!1  
　　回扣to rebate Y
$'j9bUJ  
oqrx7
+0{  
　　现金折扣cash discount f}otIf  
d\z6Ob"t  
　　货到付款||现金提货cash on deliver （C.O.D.） ttP7-
y  
Pz4#>tP  
　　货到付现款cash on arrival /\J0)V  
XcR=4q|7  
　　即时付款prompt cash M!&Hn,22  
I8H3*DE  
　　净价||最低价格付现net cash {gMe<y  
Mw[3711v  
　　现金付款ready cash Y2|i>5/|<  
 N:j7J  
　　即期付款spot cash||cash down||cash on the nail p_$^keOL  
m
$0W^u  
　　凭单据付现款cash against documents 0Tj,TF  
[
"Zvwes#7  
　　凭提单付现款cash against bills of lading )&Ii!
tm3  
+{UY9_~\3  
　　承兑交单documents against acceptance （D/A） h*w9{[L  
7Sdo*z  
　　付款交单documents against payment （D/P） lu=a e<M  
mxNd
  
　　追加信用证additional credit||additional L/C OVK )]- ~  
.Rr^AGA4  
　　信用证金额amount of credit +VwQ=[y]  
F^UtZG+  
　　赊帐金额credit balance 1NYR8W]2  
K3&xe(  
　　可撤消信用证revocable L/C l4C{LZ  
?kjQ_K  
　　不可撤消信用证irrevocable L/C
}YwaN'3p!  
*ug~LK5Y.  
　　保兑信用证confirmed L/C :!gNOR6Lh  
B,b8\\^k|  
　　不保兑信用证unconfirmed L/C zJQh~)  
S-t#d7'B  
　　可转让信用证assignable L/C||transferable L/C |}zWH=6  
q4RO uE|d  
　　银行信用证bankers L/C W"\~O"a  
k4+vI1Cs  
　　有追索权信用证with recourse L/C *s6x  
Nd8>p.iqO  
　　无追索权信用证without recourse L/C wt($trJ  
\gA!)q.;  
　　单一信用证simple credit C'R9Nn'  
\o<ucp\J  
　　无条件信用证open credit||free credit 2D 4,#X  
=Rd`"]Mnfb  
　　普通信用证general letter of credit Gxr\a2Z&r%  
7q0_lEh  
　　旅行信用证circular letter of credit ,dC.|P' `  
PD#,KqL:  
　　特别信用证special letter of credit 3W1Lh~Av  
_i_='dsyW/  
　　信用证底帐letter of credit ledger Xhe& "rM  
D4
%J!L<P  
　　信用证发行帐letter of credit issued account Ak[X`e T  
x0j5D  
　　信用证金额amount of credit sn"((BsO<  
+p 6Ty2rz  
　　信用证余额||信用证结欠credit balance ^O|f w?,  
9r%f
BiSk  
　　开立信用证to open a credit 9qx4F<   

TzL|{9  
　　通过银行开立信用证to establish a credit through a bank :7e*- '  
U[C>Aoze  
　　电开信用证to cable a credit ?(ORk|)kU  
"GMU~594  
　　取消信用证to cancel a credit %.Y5%TyP  
G ;j1zs  
　　开出信用证to issue a credit }M4d
ze  
$6Ma{rC|  
　　在某银行开立信用证to arrange a credit with a bank Hf4_zd  
zgD?e?yPO  
　　修改信用证to amend a credit "FHJ_$!  
l!ow\ZuQBF  
　　延展信用证有效期to extend a credit yr
\ClIU  
V?XQjH1X  
　　增加信用证面额to increase a credit cSL6V2F  
[>ghs_?dZ  
　　寄出信用证to send a credit `gSMb UgF  
- 2)k!5X=  
　　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】