[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 FZO&r60$E  
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　　拒绝承兑而退票dishonour by non-acceptance ^N[ Cip}8  
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　　由于存款不足而退票dihonour by non-payment Pc=ei  

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　　提交presentation 4sntSlz)~k  
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　　背书endorsement||indorsement H8I)D& cw  
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　　无记名背书general endorsement||blank endorsement <tBT?#C9+  
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　　记名式背书special endorsement||full endorsement  Igmg&  
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　　附条件背书conditional endorsement VBQAkl?(}4  
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　　限制性背书restrictive endorsement 5I,NvHD4  
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　　无追索权背书endorsement without recourse %3~miP  
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　　期满||到期maturity m~*qS4  
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　　托收collection gm2|`^Xq$  
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　　新汇票||再兑换汇票re-exchange||re-draft 7Y[ q) lv  
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　　外汇交易exchange dealing||exchange deals 
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　　汇兑合约exchange contract K= HLMDs  
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　　汇兑合约预约forward exchange contract ?g{[U0)  
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　　外汇行情exchange quotation g*My1+J!  
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　　交易行情表course of exchange||exchange table |f @A-d X  
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　　汇价||兑换率exchange rate||rate of exchange ]T'8O`  
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　　官方汇率official rate 8 ^+|I,  
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　　挂牌汇率||名义汇率nominal rate XJPIAN~l  
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　　现汇汇率spot rate h6?^rS8U  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate .tLRY  
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　　兑现率||兑现汇率demand rate
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　　长期汇率long rate ^8~TsK~  
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　　私人汇票折扣率rate on a private bill ]gVA6B?&9  
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　　远期汇票兑换率forward rate 6Aqv*<1=62  
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　　套价||套汇汇率||裁定外汇行情cross rate 7F>]zrbK  
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　　付款汇率pence rate {CR`~)v&  
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　　当日汇率||成交价currency rate yW1N&$n  
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　　套汇||套价||公断交易率arbitrage @w==*.x  
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　　汇票交割||汇票议付negotiation of draft G@D;_$a  
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　　交易人||议付人negotiator nt|n[-}  
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　　票据交割||让与支票票据议付to negotiatie a bill j -o  
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　　折扣交割||票据折扣to discount a bill ,Aq, f$5V  
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　　票据背书to endorse a bill 1_LKqBgo  
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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 {`2 0'  
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　　收到汇款to receive remittance >BO!jv!a  
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　　填写收据to make out a receipt |n,O!29  
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　　付款方法mode of payment 0K^@P#{hd  
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　　现金付款payment by cash||cash payment||payment by ready cash =r]_$r%gR  
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　　以支票支付payment by cheque !lEV^SQJs  
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　　以汇票支付payment by bill ;_< Yzl  
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　　以物品支付payment in kind (0 t{  
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　　付清||支付全部货款payment in full||full payment UVi9}zr  
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　　支付部分货款||分批付款payment in part||part payment||partial payment
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　　记帐付款||会计帐目内付款payment on account DPnrzV)  
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　　定期付款payment on term <MhODC")  
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　　年分期付款annual payment tx1TtWo  
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　　月分期付款monthly payment||monthly instalment -y&>&D  
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　　延滞付款payment in arrear -t`KCf,0  
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　　预付货||先付payment in advance||prepayment H9VdoxKo  
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　　延付货款deferred payment bsc b
 
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　　立即付款prompt payment||immediate payment 78ZbIL  
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　　暂付款suspense payment 2+(SR.oGq  
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　　延期付款delay in payment||extension of payment )u!}`UJ  
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　　支付票据payment bill 8.`5"9Vh  
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　　名誉支付||干与付款payment for honour||payment by intervention _3KfY  
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　　结帐||清算||支付settlement LGRhCOP:  
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　　分期付款instalment S^e e<%-  
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　　滞付||拖欠||尾数款未付arrears viS7+E|O  
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　　特许拖延付款日days of grace OOus*ooo2  
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　　保证付款del credere ug`Jn&x!  
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　　付款to pay||to make payment||to make effect payment z{> )'A/  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance L|2WTyMU  
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　　支出||付款to defray||to disburse 9qJ:h-?M  
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　　结清to clear off||to pya off pEGHW;  
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　　请求付款to ask for payment||to request payment XlxB%  
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　　恳求付帐to solicit payment ?0+J"FH# W  
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　　拖延付款to defer payment||to delay payment /(ArA=#  
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　　付款被拖延to be in arrears with payment /@s(8{;  
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　　还债to discharge fJG!TQJ[Y  
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　　迅速付款to pay promptly a*@4W3;7  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly QW@`4W0F  
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　　付款相当慢to pay slowly||to take extended credit pB]+c%\  
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　　付款不好to pay badly||to be generally in arrear with payments 2`/p V0  
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　　付款颇为恶劣to pay very badly||to never pay unless forced Zo5 .Yse  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill G`R2=bb8  
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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 a s?)6  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. {W#VUB  
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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. wd~!j &`a  
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　　||I shall be compelled to take steps to enforce payment. )eSD5hOI)  
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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 6m{1im=  
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　　little longer. ob.=QQQs  
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　　索取利息to charge interest 7q _.@J  
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　　附上利息to draw interest||to bear interest||to allow interest ( u}tUv3  
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　　生息to yield interest 8klu*  

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　　生息3% to yield 3% u~ ^d5["T  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit t1tZ
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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 9i+SU|;j  
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　　向银行提款to withdraw ones deposit from a bank mC(q8%/;  
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　　换取现金to convert into money||to turn into cash||to realize n~NOqvT <  
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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 VZArdXTP  
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　　打折扣购买to buy at a discount $>fMu   
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　　打折扣出售to sell at a discount w
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　　打折扣-让价to reduce||to make a reduction AlRng&o~  
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　　减价to deduct||to make a deduction noa=wy  
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　　回扣to rebate zLiFk<G@Xi  
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　　现金折扣cash discount 0 ))W [  
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　　货到付款||现金提货cash on deliver （C.O.D.） L(2KC>GvA  
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　　货到付现款cash on arrival HsG
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　　即时付款prompt cash &u'$q   
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　　净价||最低价格付现net cash ED={OZD8  
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　　现金付款ready cash _JjR= m  
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　　即期付款spot cash||cash down||cash on the nail p=6 5L  
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　　凭单据付现款cash against documents (hn@+hc  
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　　凭提单付现款cash against bills of lading g= ql 3N  
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　　承兑交单documents against acceptance （D/A） =hO0@w  
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　　付款交单documents against payment （D/P） <y}`PmIM I  
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　　追加信用证additional credit||additional L/C (gv1f  
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　　信用证金额amount of credit 0OndSa,  
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　　赊帐金额credit balance q.l"Y#d  
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　　可撤消信用证revocable L/C w7?&eF(w(  
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　　不可撤消信用证irrevocable L/C `H5n_km  
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　　保兑信用证confirmed L/C v^a. b  
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　　不保兑信用证unconfirmed L/C S&A, Q'  
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　　可转让信用证assignable L/C||transferable L/C ]F5qXF5  
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　　银行信用证bankers L/C 8v},&rhPQq  
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　　有追索权信用证with recourse L/C Z)6gh{B08  
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　　无追索权信用证without recourse L/C 0
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　　单一信用证simple credit !}D!_z,)u  
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　　无条件信用证open credit||free credit 5JE8/CbH  
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　　普通信用证general letter of credit /hPgOaB  
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　　旅行信用证circular letter of credit li4rK<O  
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　　特别信用证special letter of credit )p&FDK#ob=  
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　　信用证底帐letter of credit ledger ?8g[0/  
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　　信用证发行帐letter of credit issued account )&"l3*x  
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　　信用证金额amount of credit NrE&w H:  
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　　信用证余额||信用证结欠credit balance ]VifDFL
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　　开立信用证to open a credit [-X=lJ:+h  
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　　通过银行开立信用证to establish a credit through a bank Iz/o|o]#  
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　　电开信用证to cable a credit G2]/g  
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　　取消信用证to cancel a credit 'k=GSb  
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　　开出信用证to issue a credit KLW#+vZ  
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　　在某银行开立信用证to arrange a credit with a bank b[<zT[.:  
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　　修改信用证to amend a credit o+sb2:x  
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　　延展信用证有效期to extend a credit ;iJ*.wVq  
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　　增加信用证面额to increase a credit *{t{/^'y  
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　　寄出信用证to send a credit :-B,Q3d  
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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】