[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 QWP_8$Q  
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　　拒绝承兑而退票dishonour by non-acceptance )i>KYg w  
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　　由于存款不足而退票dihonour by non-payment "
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　　提交presentation ~p 1y+  
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　　背书endorsement||indorsement [lJ[kr*7  
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　　无记名背书general endorsement||blank endorsement Fq3;7Cq=hD  
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　　记名式背书special endorsement||full endorsement Ar$LA"vu4  
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　　附条件背书conditional endorsement >pYgF=J  
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　　限制性背书restrictive endorsement K4tX4U[Z  
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　　无追索权背书endorsement without recourse SW=p5@Hy{  
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　　期满||到期maturity Cm&itG  
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　　托收collection Ylf4q/-  
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　　新汇票||再兑换汇票re-exchange||re-draft Mu%'cwp$  
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　　外汇交易exchange dealing||exchange deals (*1A0+S90  
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　　汇兑合约exchange contract g$tW9 Q  
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　　汇兑合约预约forward exchange contract v$cD!`+k  
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　　外汇行情exchange quotation )>/c/B  
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　　交易行情表course of exchange||exchange table l1??b  
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　　汇价||兑换率exchange rate||rate of exchange : ?V;  
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　　官方汇率official rate pA2U+Q@  
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　　挂牌汇率||名义汇率nominal rate C/bttd  
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　　现汇汇率spot rate :U9R 1^}A  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate MXy{]o_H~  
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　　兑现率||兑现汇率demand rate u62sq: GjH  
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　　长期汇率long rate Rc 4EF HL  
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　　私人汇票折扣率rate on a private bill 1
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　　远期汇票兑换率forward rate
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　　套价||套汇汇率||裁定外汇行情cross rate No7Q,p  
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　　付款汇率pence rate ^6+x0[13  
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　　当日汇率||成交价currency rate &Yg/08*  
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　　套汇||套价||公断交易率arbitrage e0L;V@R  
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　　汇票交割||汇票议付negotiation of draft ]c)SVn$6  
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　　交易人||议付人negotiator U]|q4!WE  
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　　票据交割||让与支票票据议付to negotiatie a bill aM~f Rra7  
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　　折扣交割||票据折扣to discount a bill Bu1z$#AC  
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　　票据背书to endorse a bill +HX'AC  
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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 ^aXBt  
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　　收到汇款to receive remittance aJ8pJ{,P  
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　　填写收据to make out a receipt qedGBl&  
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　　付款方法mode of payment "|%9
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　　现金付款payment by cash||cash payment||payment by ready cash lQBM0|n  
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　　以支票支付payment by cheque ~-5@- V  
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　　以汇票支付payment by bill `VtwKt*  
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　　以物品支付payment in kind [.X%:H+  
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　　付清||支付全部货款payment in full||full payment :eW~nI.Vc  
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　　支付部分货款||分批付款payment in part||part payment||partial payment bZ.N7X PH  
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　　记帐付款||会计帐目内付款payment on account "!tw ,Gp  
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　　定期付款payment on term
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　　年分期付款annual payment VA'X!(Cv  
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　　月分期付款monthly payment||monthly instalment pm]DxJ@  
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　　延滞付款payment in arrear aMQjoamz  
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　　预付货||先付payment in advance||prepayment Jwd&[ O  
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　　延付货款deferred payment <zuE=0P~%  
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　　立即付款prompt payment||immediate payment c^O#O  
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　　暂付款suspense payment ^2^|AXNES  
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　　延期付款delay in payment||extension of payment i*CQor6|z  
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　　支付票据payment bill O R<"LTCL  
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　　名誉支付||干与付款payment for honour||payment by intervention 3z)"U  
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　　结帐||清算||支付settlement cZr G:\A  
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　　分期付款instalment P:(EU s}0  
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　　滞付||拖欠||尾数款未付arrears Ji6`-~ k  
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　　特许拖延付款日days of grace LR3 `=Z9  
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　　保证付款del credere _t|G@D{   
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　　付款to pay||to make payment||to make effect payment qA/#IUi)1  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance =0h|yjnL/  
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　　支出||付款to defray||to disburse K)/!&{7n}a  
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　　结清to clear off||to pya off O:;OR'N9  
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　　请求付款to ask for payment||to request payment {b'}:aMc  
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　　恳求付帐to solicit payment G;C8Kde  
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　　拖延付款to defer payment||to delay payment r Toa
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　　付款被拖延to be in arrears with payment d$fvg8^  
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　　还债to discharge N^h|h  
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　　迅速付款to pay promptly
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly F1gt3 a e  
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　　付款相当慢to pay slowly||to take extended credit *$i;o3  
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　　付款不好to pay badly||to be generally in arrear with payments 7~wFU*P1  
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　　付款颇为恶劣to pay very badly||to never pay unless forced qr)v'aC 3  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill AqV09 $  
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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 0A#*4ap  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. fav5e'[$  
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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. j)jCu ;`  
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　　||I shall be compelled to take steps to enforce payment. tJ=3'?T_k  
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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#O
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　　little longer. z)4UMR#b&  
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　　索取利息to charge interest ,~
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　　附上利息to draw interest||to bear interest||to allow interest +J|+es  
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　　生息to yield interest Q |
 
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　　生息3% to yield 3% m_a^RB(  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit B!eK!B  
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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 A9 U5,mOz  
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　　向银行提款to withdraw ones deposit from a bank 'KH lrmnr  
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　　换取现金to convert into money||to turn into cash||to realize }N?g|  
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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 /K7Bae5h  
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　　打折扣购买to buy at a discount (Aorx #z  
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　　打折扣出售to sell at a discount ^f9>l;Lb  
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　　打折扣-让价to reduce||to make a reduction  Nj+a2[  
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　　减价to deduct||to make a deduction `1 9qq]  
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　　回扣to rebate alFNSRY  
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　　现金折扣cash discount j1/+\8Y
  
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　　货到付款||现金提货cash on deliver （C.O.D.） 'xIyG
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　　货到付现款cash on arrival GWhE8EDT  
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　　即时付款prompt cash }MP>]8Aq  
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　　净价||最低价格付现net cash !NTH.U:g  
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　　现金付款ready cash K4:  $=  
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　　即期付款spot cash||cash down||cash on the nail \^jjK,OK  
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　　凭单据付现款cash against documents msiu8E  
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　　凭提单付现款cash against bills of lading + ~"5!  
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　　承兑交单documents against acceptance （D/A） V^WU8x  
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　　付款交单documents against payment （D/P） ZWS2q4/S  
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　　追加信用证additional credit||additional L/C kO1}?dWpa  
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　　信用证金额amount of credit HJIC<U  
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　　赊帐金额credit balance &kzj?xK=(j  
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　　可撤消信用证revocable L/C ?^}_j vT  
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　　不可撤消信用证irrevocable L/C _|A +) K  
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　　保兑信用证confirmed L/C 7CGyC[[T~  
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　　不保兑信用证unconfirmed L/C 5pfYEofK[  
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　　可转让信用证assignable L/C||transferable L/C zU&L.+   
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　　银行信用证bankers L/C  .t=  
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　　有追索权信用证with recourse L/C ^AL2H'  
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　　无追索权信用证without recourse L/C $,ikv?"L  
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　　单一信用证simple credit [ *>AN7W  
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　　无条件信用证open credit||free credit 6KRO{QK  
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　　普通信用证general letter of credit 2'] KTHm  
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　　旅行信用证circular letter of credit _MuZ4tc  
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　　特别信用证special letter of credit ~TqT}:,H  
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　　信用证底帐letter of credit ledger BUsV|e \  
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　　信用证发行帐letter of credit issued account ,R2U`EO;  
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　　信用证金额amount of credit ?!'ZfQ:zK  
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　　信用证余额||信用证结欠credit balance }t%W1UJ  
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　　开立信用证to open a credit "@/6

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　　通过银行开立信用证to establish a credit through a bank ]uQqn]+I!  
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　　电开信用证to cable a credit e<cM[6H'D  
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　　取消信用证to cancel a credit k{I01  
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　　开出信用证to issue a credit (Pbg[ AY  

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　　在某银行开立信用证to arrange a credit with a bank T'H::^9:E  
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　　修改信用证to amend a credit SF*n1V3hx  
8}s.Fg@tE  
　　延展信用证有效期to extend a credit $I9qgDJ)  
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　　增加信用证面额to increase a credit n$n7-7  
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　　寄出信用证to send a credit $F'>yop2b  
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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】