[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 8!3q:8y8  
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　　拒绝承兑而退票dishonour by non-acceptance TbT/ 5W3  
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　　由于存款不足而退票dihonour by non-payment F?]J`F\I  
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　　提交presentation ]v),[]Xs  
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　　背书endorsement||indorsement W94u7a  
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　　无记名背书general endorsement||blank endorsement );TB(PQsBT  
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　　记名式背书special endorsement||full endorsement 3+d^Bpp 4  
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　　附条件背书conditional endorsement a73VDQr I  
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　　限制性背书restrictive endorsement QRKP
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　　无追索权背书endorsement without recourse C;/ONF   
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　　期满||到期maturity Pi |Z\j)  
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　　托收collection Gf
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　　新汇票||再兑换汇票re-exchange||re-draft 2Q]W  
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　　外汇交易exchange dealing||exchange deals ^W%F?#ELN2  
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　　汇兑合约exchange contract $kHXt]fU  
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　　汇兑合约预约forward exchange contract 9W\"A$;+&  

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　　外汇行情exchange quotation &=M4Z/Ao  
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　　交易行情表course of exchange||exchange table xr@;w8X`^  
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　　汇价||兑换率exchange rate||rate of exchange a3w6& e`  
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　　官方汇率official rate dZf1iFCP  
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　　挂牌汇率||名义汇率nominal rate }Rh%bf7,  
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　　现汇汇率spot rate _=`DzudE  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate i%<NKE;v7m  
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　　兑现率||兑现汇率demand rate LWhy5H;Es  
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　　长期汇率long rate 5[B)U">]  
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　　私人汇票折扣率rate on a private bill Nl,iz_2]  
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　　远期汇票兑换率forward rate dyf>T}Iy  
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　　套价||套汇汇率||裁定外汇行情cross rate ik)u/r DW  
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　　付款汇率pence rate 3dbaCusT$  
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　　当日汇率||成交价currency rate ZnAQO3%y  
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　　套汇||套价||公断交易率arbitrage "x$L2>9  
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　　汇票交割||汇票议付negotiation of draft 5%
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　　交易人||议付人negotiator sUmpf4/  
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　　票据交割||让与支票票据议付to negotiatie a bill VB4V[jraCF  
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　　折扣交割||票据折扣to discount a bill "+qZv
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　　票据背书to endorse a bill D$H&^,?N  
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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 iR{@~JN=)  
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　　收到汇款to receive remittance /g9^g(  
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　　填写收据to make out a receipt _99 +Vjy  
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　　付款方法mode of payment m1]/8{EC7  
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　　现金付款payment by cash||cash payment||payment by ready cash ~l] w=[ z  
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　　以支票支付payment by cheque Kx,X{$Pe  
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　　以汇票支付payment by bill $RF.L
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　　以物品支付payment in kind &YD+s%OL  
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　　付清||支付全部货款payment in full||full payment QhRj*,  
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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 Gx4uf  
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　　定期付款payment on term PGxv4(%  
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　　年分期付款annual payment 7.2!g}E  
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　　月分期付款monthly payment||monthly instalment 0;=]MEk?  
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　　延滞付款payment in arrear ?*kB>U9e  
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　　预付货||先付payment in advance||prepayment Xm(#O1Vm(l  
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　　延付货款deferred payment S{]3e-?  
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　　立即付款prompt payment||immediate payment vmfFR  
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　　暂付款suspense payment $/JXI?K  
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　　延期付款delay in payment||extension of payment 67}8EV!/k  
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　　支付票据payment bill 3^q9ll7Op  
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　　名誉支付||干与付款payment for honour||payment by intervention ~mah.8G  
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　　结帐||清算||支付settlement {(F}SF{  
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　　分期付款instalment 5RO6YxQ  
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　　滞付||拖欠||尾数款未付arrears tx+P@9M_Aq  
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　　特许拖延付款日days of grace XPt>klf  
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　　保证付款del credere 8<Yv:8%B6  
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　　付款to pay||to make payment||to make effect payment 7hMh%d0d(_  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance k@n L(2  
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　　支出||付款to defray||to disburse zI(uexxPqd  
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　　结清to clear off||to pya off v!<FeLW  
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　　请求付款to ask for payment||to request payment hmb=_W  
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　　恳求付帐to solicit payment 69uDc  
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　　拖延付款to defer payment||to delay payment AtAu$"ue  
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　　付款被拖延to be in arrears with payment @&Yl'&pn-R  
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　　还债to discharge -,mV~y  
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　　迅速付款to pay promptly Y1qbu~!  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly *8%uXkMm  
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　　付款相当慢to pay slowly||to take extended credit | ObA=[j  
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　　付款不好to pay badly||to be generally in arrear with payments %t:13eM  
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　　付款颇为恶劣to pay very badly||to never pay unless forced K3rsew n  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill }ri7@HCY4  
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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 '=K~M  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. d1*0?GTT  
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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. w>RwEU+w=@  
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　　||I shall be compelled to take steps to enforce payment. uBM%E OE  
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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 ~"R;p}5"  
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　　little longer. $V_w4!:Q  
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　　索取利息to charge interest .^rsVNG  
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　　附上利息to draw interest||to bear interest||to allow interest s cd}{Y  
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　　生息to yield interest 5'(#Sf
 
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　　生息3% to yield 3% JVPLE*T  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit DPl&e-`  
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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 86Xf6Ea  
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　　向银行提款to withdraw ones deposit from a bank 09Z\F^*$F  
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　　换取现金to convert into money||to turn into cash||to realize IU]@%jA_:A  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price FJ sg3D*@J  
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　　打折扣购买to buy at a discount !OR%AdxB  
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　　打折扣出售to sell at a discount r$!  
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　　打折扣-让价to reduce||to make a reduction
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　　减价to deduct||to make a deduction _w9:([_  
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　　回扣to rebate nqib`U@"  
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　　现金折扣cash discount ~NwX,-ri  
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　　货到付款||现金提货cash on deliver （C.O.D.） {
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　　货到付现款cash on arrival L'x[wM0w;  
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　　即时付款prompt cash gG,gL9o  
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　　净价||最低价格付现net cash XZpF<7l  
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　　现金付款ready cash )^Md  ^\?  
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　　即期付款spot cash||cash down||cash on the nail e5m-7{h@  
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　　凭单据付现款cash against documents { Em fw9L  
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　　凭提单付现款cash against bills of lading 0BHSeO,  
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　　承兑交单documents against acceptance （D/A） !K_ ke h  
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　　付款交单documents against payment （D/P） 0tah$;c e  
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　　追加信用证additional credit||additional L/C c_.4~>qw  
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　　信用证金额amount of credit 7D)i]68E  
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　　赊帐金额credit balance Zd[6-/-:  
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　　可撤消信用证revocable L/C %0^taA  
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　　不可撤消信用证irrevocable L/C `1U?^9Nf  
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　　保兑信用证confirmed L/C oi/bp#(fa  
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　　不保兑信用证unconfirmed L/C )\Ay4d  
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　　可转让信用证assignable L/C||transferable L/C kX:d?*{KB  
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　　银行信用证bankers L/C Q.])En >i  
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　　有追索权信用证with recourse L/C Qo \;)  
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　　无追索权信用证without recourse L/C #~>ykuq  
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　　单一信用证simple credit *
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　　无条件信用证open credit||free credit ,aQ{  
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　　普通信用证general letter of credit |c5r&oM&m  
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　　旅行信用证circular letter of credit k_%"#  
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　　特别信用证special letter of credit x$ oId{;  
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　　信用证底帐letter of credit ledger ^SH8*7l7  
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　　信用证发行帐letter of credit issued account s.uV,E*wu  
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　　信用证金额amount of credit ,Z6\%:/  
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　　信用证余额||信用证结欠credit balance auV<=1<zJ  
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　　开立信用证to open a credit d~-Cr-s4  
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　　通过银行开立信用证to establish a credit through a bank =]
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　　电开信用证to cable a credit 2wki21oY  
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　　取消信用证to cancel a credit Y$ To)qo  

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　　开出信用证to issue a credit DU>#eR0G  
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　　在某银行开立信用证to arrange a credit with a bank *D$[@-7  
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　　修改信用证to amend a credit AqHH^adzA:  
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　　延展信用证有效期to extend a credit !E
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　　增加信用证面额to increase a credit  !xz0zT.  
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　　寄出信用证to send a credit  UX& ?^]  
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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】