[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 45tQ$jr`1  
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　　拒绝承兑而退票dishonour by non-acceptance UB|}+WA 3  
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　　由于存款不足而退票dihonour by non-payment L+2<J,   
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　　提交presentation E4N{;'  
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　　背书endorsement||indorsement
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　　无记名背书general endorsement||blank endorsement ,ftKRq  
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　　记名式背书special endorsement||full endorsement =^`?O* /;  
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　　附条件背书conditional endorsement pt=H?{06  
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　　限制性背书restrictive endorsement *'hJ5{U  
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　　无追索权背书endorsement without recourse ='<789wT  
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　　期满||到期maturity cCbZ*  
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　　托收collection .h[yw$z6  
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　　新汇票||再兑换汇票re-exchange||re-draft ?I332,,q  
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　　外汇交易exchange dealing||exchange deals .*Ylj2nM  
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　　汇兑合约exchange contract @PAT|6  
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　　汇兑合约预约forward exchange contract nb_$g@03  
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　　外汇行情exchange quotation }*s`R;B|,  
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　　交易行情表course of exchange||exchange table fm1yZX?`  
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　　汇价||兑换率exchange rate||rate of exchange %+HZ4M+hV  
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　　官方汇率official rate 6w)a.^yx7  
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　　挂牌汇率||名义汇率nominal rate :.aMhyh#*  
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　　现汇汇率spot rate +Fa!<txn  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate l~Rd\.O  
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　　兑现率||兑现汇率demand rate !N'HL-oT  
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　　长期汇率long rate _T\cJcWf  
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　　私人汇票折扣率rate on a private bill dpSNh1  
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　　远期汇票兑换率forward rate 2xK v;  
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　　套价||套汇汇率||裁定外汇行情cross rate +o-jMvK9  
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　　付款汇率pence rate ,9Si3vn  
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　　当日汇率||成交价currency rate @L?K
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　　套汇||套价||公断交易率arbitrage 7!U^?0?/  
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　　汇票交割||汇票议付negotiation of draft |ya.c\}q  
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　　交易人||议付人negotiator J"~!jrzBh(  
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　　票据交割||让与支票票据议付to negotiatie a bill 5XoM)  
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　　折扣交割||票据折扣to discount a bill +h08uo5c  
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　　票据背书to endorse a bill sOVU>t b\'  
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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 "fu:hHq  
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　　收到汇款to receive remittance @2g <d  
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　　填写收据to make out a receipt 1]69S(  
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　　付款方法mode of payment KX J7
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　　现金付款payment by cash||cash payment||payment by ready cash vb6kr?-i*  
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　　以支票支付payment by cheque ^!fY~(=U4  
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　　以汇票支付payment by bill Z C<+BKS  
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　　以物品支付payment in kind y*%uGG5  
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　　付清||支付全部货款payment in full||full payment 6n^@Ps  
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　　支付部分货款||分批付款payment in part||part payment||partial payment Ej8g/{  
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　　记帐付款||会计帐目内付款payment on account H*e+ 2  
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　　定期付款payment on term ;y_]w6|n  
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　　年分期付款annual payment *3)kr=x   
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　　月分期付款monthly payment||monthly instalment B"8jEYT5  
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　　延滞付款payment in arrear Gk]ZP31u  
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　　预付货||先付payment in advance||prepayment NSM7n= *nh  
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　　延付货款deferred payment 2RQ-L  
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　　立即付款prompt payment||immediate payment *YSRZvD<\  
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　　暂付款suspense payment :bm%f%gg  
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　　延期付款delay in payment||extension of payment M*f]d`B  
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　　支付票据payment bill p6Z|)1O]  
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　　名誉支付||干与付款payment for honour||payment by intervention 3~VV2O  
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　　结帐||清算||支付settlement `BVmuUMm  
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　　分期付款instalment QFMAy>Gdn  
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　　滞付||拖欠||尾数款未付arrears z:4_f:70  
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　　特许拖延付款日days of grace g(Q1d-L4e  
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　　保证付款del credere "F%JZO51  
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　　付款to pay||to make payment||to make effect payment Qz3Z_V4k9  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance G:p85k`  
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　　支出||付款to defray||to disburse MXa^g"  
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　　结清to clear off||to pya off Px&_6}Y
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　　请求付款to ask for payment||to request payment FF~r&h8H  
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　　恳求付帐to solicit payment 9 @xl{S-  
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　　拖延付款to defer payment||to delay payment xhOoZ-  
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　　付款被拖延to be in arrears with payment A4cOnG,  
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　　还债to discharge fjVy;qJ32S  
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　　迅速付款to pay promptly # )y/aA  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly F,{mF2U*$  
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　　付款相当慢to pay slowly||to take extended credit m
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　　付款不好to pay badly||to be generally in arrear with payments [d8Q AO1;)  
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　　付款颇为恶劣to pay very badly||to never pay unless forced !7 dct#4  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill Z sTtSM\Ac  
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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 :#pdyJQ_  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. GD{L$#i!  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. Cq"KKuf  
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　　||I shall be compelled to take steps to enforce payment. iBd6&?E?<  
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a r~lZ8$KC  
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　　little longer. $KO2+^%y  
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　　索取利息to charge interest wOl?(w=|  
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　　附上利息to draw interest||to bear interest||to allow interest :q]9F4im  
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　　生息to yield interest "|L"C+
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　　生息3% to yield 3% o)/Pr7Qn  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit  ir6' \  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit Aw |;C  
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　　向银行提款to withdraw ones deposit from a bank :x)H !z P  
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　　换取现金to convert into money||to turn into cash||to realize Xq*^6*E-}  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price CwA_jOp  
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　　打折扣购买to buy at a discount K>@yk9)vi  
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　　打折扣出售to sell at a discount (Q^sK \  
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　　打折扣-让价to reduce||to make a reduction <EpL<K%  
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　　减价to deduct||to make a deduction `}
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　　回扣to rebate l@4_D;b3o"  
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　　现金折扣cash discount L>1hiD &  
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　　货到付款||现金提货cash on deliver （C.O.D.） &X$T "Dp  
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　　货到付现款cash on arrival QPJ\Iu@D$  
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　　即时付款prompt cash H\67Pd(Z6  
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　　净价||最低价格付现net cash T{k P9 4  
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　　现金付款ready cash AK2Gm-hHK  
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　　即期付款spot cash||cash down||cash on the nail QJGGce  
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　　凭单据付现款cash against documents q@|+`>h  
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　　凭提单付现款cash against bills of lading jT{T#_   
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　　承兑交单documents against acceptance （D/A） py*22Ua^  
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　　付款交单documents against payment （D/P） LVj1NP  
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　　追加信用证additional credit||additional L/C zX>W 8P  
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　　信用证金额amount of credit K p3}A$uV  
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　　赊帐金额credit balance `8:)? 0Ez  
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　　可撤消信用证revocable L/C L"bOc'GfQ  
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　　不可撤消信用证irrevocable L/C >XD?zF)6  
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　　保兑信用证confirmed L/C ^\\3bW9
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　　不保兑信用证unconfirmed L/C d7OygDb<  
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　　可转让信用证assignable L/C||transferable L/C )g0lI  
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　　银行信用证bankers L/C I{Zb/}k-  
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　　有追索权信用证with recourse L/C _gvF s%J  
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　　无追索权信用证without recourse L/C {VgE07r  
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　　单一信用证simple credit :QE5 7.  
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　　无条件信用证open credit||free credit RJrz ~,}  
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　　普通信用证general letter of credit 9BCW2@Kp  
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　　旅行信用证circular letter of credit Ot=jwvw  
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　　特别信用证special letter of credit z5+Pi:1w  
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　　信用证底帐letter of credit ledger '%N?r,x C  
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　　信用证发行帐letter of credit issued account K`4rUEf}V"  
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　　信用证金额amount of credit `c`VIq?  
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　　信用证余额||信用证结欠credit balance ?YhDjQs  
=$>=EBH,cm  
　　开立信用证to open a credit KII{GDR]  
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　　通过银行开立信用证to establish a credit through a bank z+"tAVB[i  
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　　电开信用证to cable a credit DeO-@4+qKd  
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　　取消信用证to cancel a credit }V?m =y [  
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　　开出信用证to issue a credit \Z-th,t  
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　　在某银行开立信用证to arrange a credit with a bank Ss3p6%V/  
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　　修改信用证to amend a credit "F F$Q#)  
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　　延展信用证有效期to extend a credit u?osX;'w  
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　　增加信用证面额to increase a credit 2M %j-yG"  
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　　寄出信用证to send a credit t^s&1#iC  
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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】