[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 p\'X%R  
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　　拒绝承兑而退票dishonour by non-acceptance 13 JG[,w  
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　　由于存款不足而退票dihonour by non-payment y<`:I|y  
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　　提交presentation c??m9=OX1  
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　　背书endorsement||indorsement g0/R\  
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　　无记名背书general endorsement||blank endorsement O@HD'  
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　　记名式背书special endorsement||full endorsement {ByKTx&  
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　　附条件背书conditional endorsement y\iECdPU  
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　　限制性背书restrictive endorsement 1T~`$
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　　无追索权背书endorsement without recourse }L{GwiDMDl  
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　　期满||到期maturity TK>~)hc}  
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　　托收collection :u@ w;  
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　　新汇票||再兑换汇票re-exchange||re-draft yswf2F  
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　　外汇交易exchange dealing||exchange deals ,FRa6;  
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　　汇兑合约exchange contract HPO:aGU  
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　　汇兑合约预约forward exchange contract W Kd:O
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　　外汇行情exchange quotation Iz#jR2:yn  
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　　交易行情表course of exchange||exchange table cUi6 On1C  
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　　汇价||兑换率exchange rate||rate of exchange m5
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　　官方汇率official rate +y-3tcI)  
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　　挂牌汇率||名义汇率nominal rate sC :.}6  
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　　现汇汇率spot rate JkLpoe81  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate e<u~v0r
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　　兑现率||兑现汇率demand rate a(`"qS  
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　　长期汇率long rate -gb@BIV#  
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　　私人汇票折扣率rate on a private bill +-hfl/$  
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　　远期汇票兑换率forward rate #K>Ue>hx  
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　　套价||套汇汇率||裁定外汇行情cross rate g</Mk^CE  
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　　付款汇率pence rate V
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　　当日汇率||成交价currency rate Z+FhI^  
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　　套汇||套价||公断交易率arbitrage P$/Y9o  
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　　汇票交割||汇票议付negotiation of draft d8^S~7  
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　　交易人||议付人negotiator HIlTt  
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　　票据交割||让与支票票据议付to negotiatie a bill jyRz53  
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　　折扣交割||票据折扣to discount a bill c#fSt}J>C  
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　　票据背书to endorse a bill A( JgAV1{  
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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 dhr-tw  
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　　收到汇款to receive remittance !@)tkhP  
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　　填写收据to make out a receipt )},/=#C0  
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　　付款方法mode of payment xI5zP? _v  
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　　现金付款payment by cash||cash payment||payment by ready cash }~ga86:n0  
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　　以支票支付payment by cheque )aX#RM? N  
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　　以汇票支付payment by bill /8>we`4  
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　　以物品支付payment in kind @.v{hkM`  
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　　付清||支付全部货款payment in full||full payment }Szs9-Wns  
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　　支付部分货款||分批付款payment in part||part payment||partial payment 4m_CPe  
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　　记帐付款||会计帐目内付款payment on account iuoZk5O  
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　　定期付款payment on term `n%8y I%  
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　　年分期付款annual payment IOH6h=  
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　　月分期付款monthly payment||monthly instalment 'u%SI]*;>  
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　　延滞付款payment in arrear N6/;p]|  
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　　预付货||先付payment in advance||prepayment ,k6V?{ZA  
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　　延付货款deferred payment 9Qc=D
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　　立即付款prompt payment||immediate payment o:RO(oA0?  
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　　暂付款suspense payment -Rr Qv(  
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　　延期付款delay in payment||extension of payment (L7% V !  
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　　支付票据payment bill  k< g  
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　　名誉支付||干与付款payment for honour||payment by intervention e\H1

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　　结帐||清算||支付settlement G\H|\i  
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　　分期付款instalment [kPF Jf  
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　　滞付||拖欠||尾数款未付arrears d
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　　特许拖延付款日days of grace _{0
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　　保证付款del credere =_9grF-  
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　　付款to pay||to make payment||to make effect payment G:!'hadw  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance ]*pro|  
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　　支出||付款to defray||to disburse IM&l%6[).  
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　　结清to clear off||to pya off fd zaM&  
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　　请求付款to ask for payment||to request payment iKe68kx  
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　　恳求付帐to solicit payment [[vbw)u   
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　　拖延付款to defer payment||to delay payment OmC F8:\/  
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　　付款被拖延to be in arrears with payment $|!@$Aj  
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　　还债to discharge ?M@ff0  
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　　迅速付款to pay promptly M07==R7  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly #)EVi7UP  
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　　付款相当慢to pay slowly||to take extended credit fs%l j_t  
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　　付款不好to pay badly||to be generally in arrear with payments w2o5+G=  
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　　付款颇为恶劣to pay very badly||to never pay unless forced zUd{9B$  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill *S{fyYyM  
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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 kJG0X%+w  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. '"o&BmF  
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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. V[r1bF  
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　　||I shall be compelled to take steps to enforce payment. cr<ty"3\  
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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 )MU)'1jc,  
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　　little longer.
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　　索取利息to charge interest !w=6>B^  
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　　附上利息to draw interest||to bear interest||to allow interest !_#2$J*s^D  
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　　生息to yield interest 7\sRf/  
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　　生息3% to yield 3% i2(lqhaP  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit |\_d^U&`  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit ;Alw`'  
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　　向银行提款to withdraw ones deposit from a bank z]O,Vqpl?  
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　　换取现金to convert into money||to turn into cash||to realize H_<hZUB  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price |$aTJ9 Iq:  
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　　打折扣购买to buy at a discount 1feS/l$
  
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　　打折扣出售to sell at a discount Vv3{jn6%  
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　　打折扣-让价to reduce||to make a reduction @#= ail  
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　　减价to deduct||to make a deduction s`Z'5J;S  
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　　回扣to rebate :*MqYny&  
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　　现金折扣cash discount 9XSZD93
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　　货到付款||现金提货cash on deliver （C.O.D.） KoL3CA"N  
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　　货到付现款cash on arrival ~i ImM|*0  
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　　即时付款prompt cash fF*{\  
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　　净价||最低价格付现net cash Gcz@z1a=n  
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　　现金付款ready cash 7xr@$-U  
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　　即期付款spot cash||cash down||cash on the nail .*zWm  
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　　凭单据付现款cash against documents 7(oX1hN  
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　　凭提单付现款cash against bills of lading  [ijK~  
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　　承兑交单documents against acceptance （D/A） 2Yt+[T*  
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　　付款交单documents against payment （D/P） edv&!  
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　　追加信用证additional credit||additional L/C 9X-w5$<  
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　　信用证金额amount of credit d|RqS`h ]  
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　　赊帐金额credit balance ]s))O6^f  
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　　可撤消信用证revocable L/C |)pRkn8x  
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　　不可撤消信用证irrevocable L/C
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　　保兑信用证confirmed L/C r% ^l~PN  
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　　不保兑信用证unconfirmed L/C c4'k-\JvT  
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　　可转让信用证assignable L/C||transferable L/C h/a|-V}m&  
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　　银行信用证bankers L/C :4V8Iz 71  
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　　有追索权信用证with recourse L/C |\W9$V  
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　　无追索权信用证without recourse L/C 5U gxuuP4  
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　　单一信用证simple credit z9B""ws  
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　　无条件信用证open credit||free credit ;`f14Fb  

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　　普通信用证general letter of credit jrKRXS  
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　　旅行信用证circular letter of credit >Yf)]e-  
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　　特别信用证special letter of credit +6$|No  
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　　信用证底帐letter of credit ledger jrl'?`O  
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　　信用证发行帐letter of credit issued account "^UJC-  
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　　信用证金额amount of credit &P@dx=6d  
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　　信用证余额||信用证结欠credit balance RiPxz=kr  
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　　开立信用证to open a credit nN]G
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　　通过银行开立信用证to establish a credit through a bank Q/[g
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　　电开信用证to cable a credit lzE{e6  
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　　取消信用证to cancel a credit )#H&lH  
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　　开出信用证to issue a credit Wz%b,!  
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　　在某银行开立信用证to arrange a credit with a bank C;UqLMrOI  
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　　修改信用证to amend a credit E0s|eA&  
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　　延展信用证有效期to extend a credit `Nnaw+<]  
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　　增加信用证面额to increase a credit 1LK`
  
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　　寄出信用证to send a credit Ki,SFww8r  
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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】