[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 zS,%msT^A  
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　　拒绝承兑而退票dishonour by non-acceptance p]X!g   
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　　由于存款不足而退票dihonour by non-payment &8IWDx.7}  
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　　提交presentation fbi H   
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　　背书endorsement||indorsement ]JGKL5~p  
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　　无记名背书general endorsement||blank endorsement oC^z_AtZ  
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　　记名式背书special endorsement||full endorsement Oc
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　　附条件背书conditional endorsement 0Ax>gj-`  
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　　限制性背书restrictive endorsement kG_&-b  
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　　无追索权背书endorsement without recourse hqwz~Ky}  
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　　期满||到期maturity ;7B2~zL  
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　　托收collection 6i*p +S?U"  
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　　新汇票||再兑换汇票re-exchange||re-draft W]C_oh  
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　　外汇交易exchange dealing||exchange deals 0KNH=;d}  
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　　汇兑合约exchange contract
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　　汇兑合约预约forward exchange contract !>"INmz  
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　　外汇行情exchange quotation 2J>A;x_?  
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　　交易行情表course of exchange||exchange table Ply2DQ r  
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　　汇价||兑换率exchange rate||rate of exchange ;$k?&nhY  
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　　官方汇率official rate iq[2H$  
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　　挂牌汇率||名义汇率nominal rate ?45K%;.9Q  
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　　现汇汇率spot rate uBd =x<c\  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate PgGrk5;  
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　　兑现率||兑现汇率demand rate Z7k1fv:S^  
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　　长期汇率long rate iNaC ZC  
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　　私人汇票折扣率rate on a private bill sOrY^cY;  
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　　远期汇票兑换率forward rate hP6fTZ=Ln  
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　　套价||套汇汇率||裁定外汇行情cross rate ttJ:[ R'  
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　　付款汇率pence rate F".IB^}$  
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　　当日汇率||成交价currency rate R4K eUn"  
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　　套汇||套价||公断交易率arbitrage ^b/q|(Nu&  
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　　汇票交割||汇票议付negotiation of draft u9y-zhj_$  
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　　交易人||议付人negotiator ZLFdnC@  
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　　票据交割||让与支票票据议付to negotiatie a bill /F  
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　　折扣交割||票据折扣to discount a bill lhvZ*
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　　票据背书to endorse a bill P.2.Ge|  
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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 |^&2zyUj/  
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　　收到汇款to receive remittance ,"lBS?  
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　　填写收据to make out a receipt My43\p  
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　　付款方法mode of payment ]nr BmKB  
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　　现金付款payment by cash||cash payment||payment by ready cash myo~Qqt?  
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　　以支票支付payment by cheque :_[cT,3  
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　　以汇票支付payment by bill (? #U &  
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　　以物品支付payment in kind d)J] Y=j
 
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　　付清||支付全部货款payment in full||full payment '_yk_[/  
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　　支付部分货款||分批付款payment in part||part payment||partial payment 9#$V1(}?  
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　　记帐付款||会计帐目内付款payment on account ~.y4 ,-  
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　　定期付款payment on term J$=b&$I(  
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　　年分期付款annual payment whp\*]8  
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　　月分期付款monthly payment||monthly instalment BtBt>r(*  
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　　延滞付款payment in arrear { 'mY>s7  
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　　预付货||先付payment in advance||prepayment \#*;H|U.x  
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　　延付货款deferred payment ,IX4Zo"a  
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　　立即付款prompt payment||immediate payment 5~rY=0t  
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　　暂付款suspense payment ,%DAh  
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　　延期付款delay in payment||extension of payment VH1c)FI  
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　　支付票据payment bill KVe '2Q<  
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　　名誉支付||干与付款payment for honour||payment by intervention {*P7)  

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　　结帐||清算||支付settlement IHX#BY>  
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　　分期付款instalment /P:WQ*  
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　　滞付||拖欠||尾数款未付arrears `Q_ R/9~  
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　　特许拖延付款日days of grace s*U&[7P  
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　　保证付款del credere 8Nq Iz  
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　　付款to pay||to make payment||to make effect payment `pS)qx.a  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance Dve5m=  
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　　支出||付款to defray||to disburse +P;D}1B#I?  
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　　结清to clear off||to pya off #)eJz1~  
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　　请求付款to ask for payment||to request payment I }I/dh  
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　　恳求付帐to solicit payment Qvg"5_26v  
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　　拖延付款to defer payment||to delay payment !oRm.cO  
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　　付款被拖延to be in arrears with payment 9&FV=}MO  
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　　还债to discharge a;6\T*iJ!  
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　　迅速付款to pay promptly S;<?nz3  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly Hjkgy%N  
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　　付款相当慢to pay slowly||to take extended credit h>Pg:*N,(  
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　　付款不好to pay badly||to be generally in arrear with payments DLM9o3/*J  
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　　付款颇为恶劣to pay very badly||to never pay unless forced K1WoIv<Ym  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 6KTY `'I  
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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 ?
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. oh)l\  
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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. Wm&f+{LO+K  
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　　||I shall be compelled to take steps to enforce payment. 3k0%H]wt  
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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 \Y 4Z Q"0Q  
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　　little longer. 1"6k5wrIA  
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　　索取利息to charge interest .ai9PsZ?V  
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　　附上利息to draw interest||to bear interest||to allow interest rl7Y
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　　生息to yield interest Z9^$jw]  
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　　生息3% to yield 3% |O2PcYNu  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit 3%a37/| ~y  
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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 FI5C&d5d  
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　　向银行提款to withdraw ones deposit from a bank { "c,P:S]  
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　　换取现金to convert into money||to turn into cash||to realize 'E,Yht=/}  
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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 Xlw=R2`)~  
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　　打折扣购买to buy at a discount (RS:_]  
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　　打折扣出售to sell at a discount YR.'JF`C  
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　　打折扣-让价to reduce||to make a reduction zl?N1>KS  
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　　减价to deduct||to make a deduction r&DK> H  
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　　回扣to rebate Dw3! ibg  
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　　现金折扣cash discount _F EF+
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　　货到付款||现金提货cash on deliver （C.O.D.） ?Sxnq#r#  
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　　货到付现款cash on arrival ?J?!%Mw  
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　　即时付款prompt cash Us5JnP5  
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　　净价||最低价格付现net cash kv b-=  
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　　现金付款ready cash -y(
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　　即期付款spot cash||cash down||cash on the nail quYZD6IH  
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　　凭单据付现款cash against documents 1P_bG47  
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　　凭提单付现款cash against bills of lading '3VrHL@@g  
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　　承兑交单documents against acceptance （D/A） Gov{jksr  
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　　付款交单documents against payment （D/P） K~>kruO";  
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　　追加信用证additional credit||additional L/C JGe;$5|q8  
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　　信用证金额amount of credit +h/$_5  
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　　赊帐金额credit balance ]Y?$[+Y  
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　　可撤消信用证revocable L/C @\R)k(F  
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　　不可撤消信用证irrevocable L/C W>y_q  
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　　保兑信用证confirmed L/C d\f5\Y  
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　　不保兑信用证unconfirmed L/C voxlo>:  
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　　可转让信用证assignable L/C||transferable L/C dEiX!k$#  
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　　银行信用证bankers L/C AVjtK  
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　　有追索权信用证with recourse L/C )C@,mgh  
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　　无追索权信用证without recourse L/C [ % jg;m  
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　　单一信用证simple credit {~"=6iyj  
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　　无条件信用证open credit||free credit S;g~xo  
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　　普通信用证general letter of credit P dJ*'@~i  
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　　旅行信用证circular letter of credit `uj`ixcR  
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　　特别信用证special letter of credit LtQy(F%8/  
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　　信用证底帐letter of credit ledger u+'=EGl  
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　　信用证发行帐letter of credit issued account |&JL6hN  
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　　信用证金额amount of credit R&QT  'i  
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　　信用证余额||信用证结欠credit balance |F<aw?%  
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　　开立信用证to open a credit wg_Z!(Hr#  
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　　通过银行开立信用证to establish a credit through a bank =aCv Xa&,  
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　　电开信用证to cable a credit +*dJddz  
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　　取消信用证to cancel a credit &}FYz8w 2/  
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　　开出信用证to issue a credit TaC)N  
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　　在某银行开立信用证to arrange a credit with a bank #FcYJH   
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　　修改信用证to amend a credit E(oN S\4  
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　　延展信用证有效期to extend a credit ~(8A&!#,!  
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　　增加信用证面额to increase a credit 7mN?;X33  
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　　寄出信用证to send a credit "hvw2lyp3  
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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】