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[专业英语]注册会计考试常见英语单词辅导(二) [复制链接]

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离线lisa
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-14
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
拒付||退票dishonour U?mf^'RE  
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  拒绝承兑而退票dishonour by non-acceptance Fra>|;do  
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  由于存款不足而退票dihonour by non-payment B$TChc3B  
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  提交presentation =lC;^&D-0/  
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  背书endorsement||indorsement _gm?FxV:  
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  无记名背书general endorsement||blank endorsement )R8%'X;U  
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  记名式背书special endorsement||full endorsement pq[X)]z|  
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  附条件背书conditional endorsement AR~$MCR]"k  
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  限制性背书restrictive endorsement H8$<HhuZM  
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  无追索权背书endorsement without recourse o4 %Vt} K  
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  期满||到期maturity &^7uv0M<y  
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  托收collection ^{*f3m/  
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  新汇票||再兑换汇票re-exchange||re-draft xd|~+4  
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  外汇交易exchange dealing||exchange deals UiR,^/8ED  
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  汇兑合约exchange contract Seq]NkgY  
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  汇兑合约预约forward exchange contract #~4{`]W6  
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  外汇行情exchange quotation k%]DT.cE  
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  交易行情表course of exchange||exchange table UW hn1N  
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  汇价||兑换率exchange rate||rate of exchange cZe'!CQS  
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  官方汇率official rate V~ T`&  
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  挂牌汇率||名义汇率nominal rate qE0FgqRB  
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  现汇汇率spot rate *H5PT  
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  电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate "7kgez#Y  
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  兑现率||兑现汇率demand rate ik2- OM  
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  长期汇率long rate YX ;n6~y  
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  私人汇票折扣率rate on a private bill $5lW)q A  
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  远期汇票兑换率forward rate ls"b#eFC#  
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  套价||套汇汇率||裁定外汇行情cross rate ,!6M* |  
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  付款汇率pence rate k,,!P""  
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  当日汇率||成交价currency rate b JfD\  
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  套汇||套价||公断交易率arbitrage +{xMIl_  
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  汇票交割||汇票议付negotiation of draft x .b; +p}=  
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  交易人||议付人negotiator A&<?   
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  票据交割||让与支票票据议付to negotiatie a bill xLx"*jyL  
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  折扣交割||票据折扣to discount a bill Fn:.Y8%-  
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  票据背书to endorse a bill >H i h  
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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 g1ZV&X=2  
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  收到汇款to receive remittance Ia=_78MgZ  
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  填写收据to make out a receipt 99^AT*ByY  
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  付款方法mode of payment 8f?rEI\0GD  
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  现金付款payment by cash||cash payment||payment by ready cash )xB$LJM8  
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  以支票支付payment by cheque u_N\iCYp  
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  以汇票支付payment by bill Z^s+vi  
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  以物品支付payment in kind ~|&="K4,:  
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  付清||支付全部货款payment in full||full payment 2;:lK":  
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  支付部分货款||分批付款payment in part||part payment||partial payment * [tc  
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  记帐付款||会计帐目内付款payment on account .i$,}wtw  
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  定期付款payment on term R6`*4z S  
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  年分期付款annual payment ?VB#GJ0M9  
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  月分期付款monthly payment||monthly instalment >;)2NrJV  
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  延滞付款payment in arrear t)9]<pN%  
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  预付货||先付payment in advance||prepayment =HVfJ"vK  
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  延付货款deferred payment `gt:gx>a  
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  立即付款prompt payment||immediate payment ~n WsP}`n  
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  暂付款suspense payment ;hwzYXWF  
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  延期付款delay in payment||extension of payment 7R,qDp S  
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  支付票据payment bill }taLk@T  
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  名誉支付||干与付款payment for honour||payment by intervention Q&xjF@I  
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  结帐||清算||支付settlement Yt+h2ft!  
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  分期付款instalment GW3>&j_!d  
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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 HY;9?KJ'  
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  保证付款del credere 3pSj kS|?>  
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  付款to pay||to make payment||to make effect payment &vkjmiAS  
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  结帐to settle||to make settlement||to make effect settlement||to square||to balance _({@B`N}  
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  支出||付款to defray||to disburse #op:/j  
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  结清to clear off||to pya off v^SsoX>WMH  
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  请求付款to ask for payment||to request payment @vRwzc\   
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  恳求付帐to solicit payment S8" f]5s  
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  拖延付款to defer payment||to delay payment H(|AH;?ou  
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  付款被拖延to be in arrears with payment A1),el-^5  
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  还债to discharge {6*#3m Kk  
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  迅速付款to pay promptly A&zS'toU  
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  付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly PLA#!$c7q  
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  付款相当慢to pay slowly||to take extended credit 6e&$l-  
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  付款不好to pay badly||to be generally in arrear with payments A]o4Mf0>I  
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  付款颇为恶劣to pay very badly||to never pay unless forced Gb2L }  
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  拒绝付款to refuse payment||to refuse to pay||to dishonour a bill z.oU4c  
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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 C\}/"  
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  惠请付款kindly pay the amount||please forward payment||please forward a cheque. w0w1PE-V=  
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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. 5o)Y$>T0  
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  ||I shall be compelled to take steps to enforce payment. R)5n 8  
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  惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a J !HjeZ  
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  little longer. O o8qyW  
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  索取利息to charge interest UZ2TqR  
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  附上利息to draw interest||to bear interest||to allow interest a.2L*>p  
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  生息to yield interest D`yEwpV^  
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  生息3% to yield 3% n,$z>  
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  存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit By)u-)g9  
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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 o!c] (  
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  向银行提款to withdraw ones deposit from a bank !w39FfU{  
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  换取现金to convert into money||to turn into cash||to realize r'GP$0rr9!  
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  折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price T,%j\0  
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  打折扣购买to buy at a discount RY9V~8|M  
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  打折扣出售to sell at a discount . pzC5Ah  
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  打折扣-让价to reduce||to make a reduction 2`G OJ,$  
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  减价to deduct||to make a deduction IZ/ m4~  
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  回扣to rebate *Hz^K0:8(  
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  现金折扣cash discount Ho;X4lo[j  
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  货到付款||现金提货cash on deliver (C.O.D.) ` Ag{)  
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  货到付现款cash on arrival Gh.[dF?  
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  即时付款prompt cash %D g0fL  
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  净价||最低价格付现net cash `-h8vj5uG  
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  现金付款ready cash G+UMBn  
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  即期付款spot cash||cash down||cash on the nail !8NC# s  
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  凭单据付现款cash against documents hCjR&ZA  
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  凭提单付现款cash against bills of lading PYbVy<xc  
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  承兑交单documents against acceptance (D/A) t3(]YgF  
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  付款交单documents against payment (D/P) /DQa Gq/Ld  
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  追加信用证additional credit||additional L/C .qMOGbd?  
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  信用证金额amount of credit 3 @ak<9&  
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  赊帐金额credit balance ?qCK7 $ j  
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  可撤消信用证revocable L/C #]nx!*JNZ  
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  不可撤消信用证irrevocable L/C  1%4sHSN  
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  保兑信用证confirmed L/C %?e& WLS  
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  不保兑信用证unconfirmed L/C A C>`'Gx  
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  可转让信用证assignable L/C||transferable L/C d&ex5CU5  
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  银行信用证bankers L/C Y. ,Kl~  
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  有追索权信用证with recourse L/C 4"gM<z  
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  无追索权信用证without recourse L/C 6d_'4B  
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  单一信用证simple credit kS bu]AB  
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  无条件信用证open credit||free credit %Ev4]}2C1  
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  普通信用证general letter of credit 0g0i4IV  
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  旅行信用证circular letter of credit x>Zn?YR,"  
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  特别信用证special letter of credit u(fm@+$^  
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  信用证底帐letter of credit ledger &YF^j2  
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  信用证发行帐letter of credit issued account :A/d to  
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  信用证金额amount of credit 9WyAb3d'  
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  信用证余额||信用证结欠credit balance 9I&xfvD,  
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  开立信用证to open a credit ;7} VBkH  
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  通过银行开立信用证to establish a credit through a bank WA+iYLx@H  
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  电开信用证to cable a credit x[a<mk  
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  取消信用证to cancel a credit XD.)Dl8  
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  开出信用证to issue a credit Xu%'Z".>:  
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  在某银行开立信用证to arrange a credit with a bank C{U?0!^  
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  修改信用证to amend a credit Y$"O VC  
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  延展信用证有效期to extend a credit Gefne[  
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  增加信用证面额to increase a credit gEy?s8_,  
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  寄出信用证to send a credit 8 WXQ Oo8  
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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】
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