[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 }:;UnE}  
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　　拒绝承兑而退票dishonour by non-acceptance U0{)goN.  
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　　由于存款不足而退票dihonour by non-payment L%QRWhB  
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　　提交presentation *rHz/& ,  
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　　背书endorsement||indorsement C8
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　　无记名背书general endorsement||blank endorsement 6-J}ZfGj  
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　　记名式背书special endorsement||full endorsement i1m>|
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　　附条件背书conditional endorsement M5t.l(  
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　　限制性背书restrictive endorsement 9& `";
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　　无追索权背书endorsement without recourse s8P3H|0.-  
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　　期满||到期maturity Di4GaKa/  
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　　托收collection 0( A  ?&  
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　　新汇票||再兑换汇票re-exchange||re-draft ;BT7pyu%[  
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　　外汇交易exchange dealing||exchange deals lcjOBu  
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　　汇兑合约exchange contract ,r]H+vWS  
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　　汇兑合约预约forward exchange contract }HmkTk  
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　　外汇行情exchange quotation ZX1/6|_  
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　　交易行情表course of exchange||exchange table V@b7$z  
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　　汇价||兑换率exchange rate||rate of exchange w\eC{,00:  
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　　官方汇率official rate g}gGm[1SUo  
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　　挂牌汇率||名义汇率nominal rate 5$HG#2"Kb#  
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　　现汇汇率spot rate ?~t5>PEonv  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate &0%Zb~ts  
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　　兑现率||兑现汇率demand rate vcp{Gf|^  
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　　长期汇率long rate {#,5C H')  
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　　私人汇票折扣率rate on a private bill /HhA2 (g%  
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　　远期汇票兑换率forward rate L[Z^4l_!  
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　　套价||套汇汇率||裁定外汇行情cross rate xR&:]M[Vg  
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　　付款汇率pence rate W)/f5[L  
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　　当日汇率||成交价currency rate %aK[Yvo6  
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　　套汇||套价||公断交易率arbitrage 'h'pM#D  
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　　汇票交割||汇票议付negotiation of draft eaDZ^Z Er  
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　　交易人||议付人negotiator R=E4Sh  
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　　票据交割||让与支票票据议付to negotiatie a bill zNrn|(Y%Y  
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　　折扣交割||票据折扣to discount a bill __QnzEF  
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　　票据背书to endorse a bill vnQFq  
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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 SH=S>  
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　　收到汇款to receive remittance iBbaHU*V  
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　　填写收据to make out a receipt hp2E! Cma  
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　　付款方法mode of payment ; I-6H5
  
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　　现金付款payment by cash||cash payment||payment by ready cash }(Fmr7%m  
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　　以支票支付payment by cheque ?zutU w/m  
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　　以汇票支付payment by bill __$;Z  
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　　以物品支付payment in kind .U|'KCM9m  
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　　付清||支付全部货款payment in full||full payment ^K1mh9O  
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　　支付部分货款||分批付款payment in part||part payment||partial payment Kn5C  
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　　记帐付款||会计帐目内付款payment on account Oi:
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　　定期付款payment on term OQ_<Vxz  
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　　年分期付款annual payment lg$aRqI29  
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　　月分期付款monthly payment||monthly instalment O*?^a7Z)4  
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　　延滞付款payment in arrear oz{X"jfu  
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　　预付货||先付payment in advance||prepayment ]3*w3Y!XK  
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　　延付货款deferred payment }[PwA[k'  
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　　立即付款prompt payment||immediate payment t6KKfb  
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　　暂付款suspense payment diM*jN#  
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　　延期付款delay in payment||extension of payment }#e=*8F7  
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　　支付票据payment bill I$+=Fb'N0  
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　　名誉支付||干与付款payment for honour||payment by intervention cW0\f5[/  
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　　结帐||清算||支付settlement iExKi1knx  
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　　分期付款instalment EmUn&p%hI  
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　　滞付||拖欠||尾数款未付arrears UYZC% $5x  
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　　特许拖延付款日days of grace =*ErN  
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　　保证付款del credere JLWm9c+UTG  
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　　付款to pay||to make payment||to make effect payment 3)=ix. wW  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance p{GO-gE@  
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　　支出||付款to defray||to disburse ]-#/wC[$l=  
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　　结清to clear off||to pya off LHZsmUM(dg  
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　　请求付款to ask for payment||to request payment Z7y%  
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　　恳求付帐to solicit payment \oxf_4X  
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　　拖延付款to defer payment||to delay payment +[n#{;]<  
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　　付款被拖延to be in arrears with payment &_;=]ts  
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　　还债to discharge 4`oKvL9  
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　　迅速付款to pay promptly [=cbzmX[  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly - 9+$z|K  
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　　付款相当慢to pay slowly||to take extended credit pQ7elv]  
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　　付款不好to pay badly||to be generally in arrear with payments zD8$DG8  
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　　付款颇为恶劣to pay very badly||to never pay unless forced
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill UjJ&P)  
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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 MoiRAO  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. =$^}"}$  
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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. DTi^* Wj  
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　　||I shall be compelled to take steps to enforce payment. DrBkR`a?  
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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 D2o|.e<r  
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　　little longer. W>{&" 5  
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　　索取利息to charge interest "k"+qR`fH  
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　　附上利息to draw interest||to bear interest||to allow interest Xooh00  
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　　生息to yield interest &DtI+)[|  
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　　生息3% to yield 3% "<&o ;x<  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit BjjuZN&  
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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 ]5ibg"{S  
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　　向银行提款to withdraw ones deposit from a bank nddCp~NX  
wc}x [cS  
　　换取现金to convert into money||to turn into cash||to realize v=uQ8_0~N  
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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 ,gkWksl9  
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　　打折扣购买to buy at a discount y^{4}^u-^  
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　　打折扣出售to sell at a discount %>O}bdSf  
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　　打折扣-让价to reduce||to make a reduction bgInIe
 
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　　减价to deduct||to make a deduction EW)r/Av:,  
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　　回扣to rebate F[v^43-^_  
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　　现金折扣cash discount 0r&FH$  
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　　货到付款||现金提货cash on deliver （C.O.D.） aH500  
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　　货到付现款cash on arrival sJg3WN  
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　　即时付款prompt cash "(+aWvb  
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　　净价||最低价格付现net cash ]InDcE  
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　　现金付款ready cash ^M1O)   
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　　即期付款spot cash||cash down||cash on the nail itO1ROmu  
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　　凭单据付现款cash against documents H[r64~Sth  
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　　凭提单付现款cash against bills of lading iW?NxP  
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　　承兑交单documents against acceptance （D/A） t 9.iWIr  
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　　付款交单documents against payment （D/P） 6y@o[=m  
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　　追加信用证additional credit||additional L/C lWU? R  
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　　信用证金额amount of credit dSzq}w4xY  
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　　赊帐金额credit balance .ityudT<  
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　　可撤消信用证revocable L/C -n$hm+S  
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　　不可撤消信用证irrevocable L/C xkz`is77Y@  
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　　保兑信用证confirmed L/C IBv9xP]BZ  
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　　不保兑信用证unconfirmed L/C z#olKB
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　　可转让信用证assignable L/C||transferable L/C p:|p?  
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　　银行信用证bankers L/C &R}2/Mt  
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　　有追索权信用证with recourse L/C 4*+)D8  
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　　无追索权信用证without recourse L/C [UaM}-eR  
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　　单一信用证simple credit cz*Z/5XH  
=)XC"kUp  
　　无条件信用证open credit||free credit #c2JWDH1F  
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　　普通信用证general letter of credit ?$X1X`@  
H52] Zm  
　　旅行信用证circular letter of credit kR(hUc1O  
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　　特别信用证special letter of credit p%y|w  
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　　信用证底帐letter of credit ledger Ps7Bt(/  
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　　信用证发行帐letter of credit issued account l8ZzKb-  
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　　信用证金额amount of credit ?e!mv}B_  
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　　信用证余额||信用证结欠credit balance '>5W`lZ
 
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　　开立信用证to open a credit keWqL]  
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　　通过银行开立信用证to establish a credit through a bank ( RCQbI  
ey>V^Fj  
　　电开信用证to cable a credit ^<O=<tN\  
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　　取消信用证to cancel a credit  \>*B  
n$}Cj}eju  
　　开出信用证to issue a credit q}mQm'   
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　　在某银行开立信用证to arrange a credit with a bank 4r'f/s8"#  
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　　修改信用证to amend a credit *^q%b/f  
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　　延展信用证有效期to extend a credit EpCsJ08K  
"eiZZSz  
　　增加信用证面额to increase a credit hWujio/h  
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　　寄出信用证to send a credit *u4h+P  
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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】