[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 W[EKD 7  
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　　拒绝承兑而退票dishonour by non-acceptance pG1WXbqW  
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　　由于存款不足而退票dihonour by non-payment !q"W{P  
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　　提交presentation q9w~A-Oh`1  
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　　背书endorsement||indorsement 1f",}qe;  
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　　无记名背书general endorsement||blank endorsement ;%tF58&  
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　　记名式背书special endorsement||full endorsement 6T 8!xyi-+  
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　　附条件背书conditional endorsement A_Frk'{qhB  
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　　限制性背书restrictive endorsement 2'=T[<nNB  
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　　无追索权背书endorsement without recourse ()&
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　　期满||到期maturity c'/l,k  

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　　托收collection rZ8`sIWQt  
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　　新汇票||再兑换汇票re-exchange||re-draft 4pw6bK,s2\  
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　　外汇交易exchange dealing||exchange deals cGjPxG;  
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　　汇兑合约exchange contract q, O$ %-70  
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　　汇兑合约预约forward exchange contract jKt7M>P  
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　　外汇行情exchange quotation >EY3/Go>  
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　　交易行情表course of exchange||exchange table ! K|5bK  
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　　汇价||兑换率exchange rate||rate of exchange >/|q:b^2r  
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　　官方汇率official rate ~69&6C1Ch  
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　　挂牌汇率||名义汇率nominal rate &b:1I7Cp*  
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　　现汇汇率spot rate 13taFVdU  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate |i++0BU  
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　　兑现率||兑现汇率demand rate -GxaV #{  
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　　长期汇率long rate JtER_(.  
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　　私人汇票折扣率rate on a private bill %c4Hse#Y  
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　　远期汇票兑换率forward rate S]+:{9d  
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　　套价||套汇汇率||裁定外汇行情cross rate p,#o<W  
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　　付款汇率pence rate -B +4+&{T  
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　　当日汇率||成交价currency rate %7|9sQ:  
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　　套汇||套价||公断交易率arbitrage @;"|@!l|  
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　　汇票交割||汇票议付negotiation of draft 4r4 5i:  
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　　交易人||议付人negotiator kGl~GOB a  
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　　票据交割||让与支票票据议付to negotiatie a bill Rb'|EiNPw  
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　　折扣交割||票据折扣to discount a bill n@)K #  
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　　票据背书to endorse a bill OGl}-kw  
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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 ?32&]iM oW  
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　　收到汇款to receive remittance :=Nz}mUV  
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　　填写收据to make out a receipt > ;*b|Ik  
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　　付款方法mode of payment *}*FX+px)  
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　　现金付款payment by cash||cash payment||payment by ready cash d$1@4r  
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　　以支票支付payment by cheque a^I\ /&aw'  
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　　以汇票支付payment by bill K|[*t~59  
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　　以物品支付payment in kind GB=X5<;  
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　　付清||支付全部货款payment in full||full payment 9w7n1k.  
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　　支付部分货款||分批付款payment in part||part payment||partial payment )AvN\sC  
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　　记帐付款||会计帐目内付款payment on account fumm<:<CLO  
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　　定期付款payment on term ?82xdpg  
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　　年分期付款annual payment ``hf= `We  
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　　月分期付款monthly payment||monthly instalment ;@oN s-  
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　　延滞付款payment in arrear W:pIPDx1=!  
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　　预付货||先付payment in advance||prepayment uxr #QA  
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　　延付货款deferred payment H&-zZc4\  
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　　立即付款prompt payment||immediate payment [M=7M}f;  
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　　暂付款suspense payment VY7[)  
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　　延期付款delay in payment||extension of payment Pd_U7&w,5  
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　　支付票据payment bill <Zmg#  
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　　名誉支付||干与付款payment for honour||payment by intervention gCB |DY  
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　　结帐||清算||支付settlement t.i 8 2Q  
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　　分期付款instalment 286jI7T  
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　　滞付||拖欠||尾数款未付arrears r@H /kD  
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　　特许拖延付款日days of grace  iu=7O  
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　　保证付款del credere 8V`WO6*  
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　　付款to pay||to make payment||to make effect payment 65J
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance NJWA3zz   
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　　支出||付款to defray||to disburse 7x|9n  
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　　结清to clear off||to pya off 6]WAUK%h  
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　　请求付款to ask for payment||to request payment B"1c  
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　　恳求付帐to solicit payment [}E='m}u9+  
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　　拖延付款to defer payment||to delay payment ) j#`r/  
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　　付款被拖延to be in arrears with payment PR#exm&  
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　　还债to discharge X9W@&zQ  
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　　迅速付款to pay promptly *K8$eDNZ  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly l*(8i ^  
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　　付款相当慢to pay slowly||to take extended credit K7_UP&`=J  
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　　付款不好to pay badly||to be generally in arrear with payments  dVtG/0  
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　　付款颇为恶劣to pay very badly||to never pay unless forced g[' ^L+hd  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill u5`u>.!  
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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 xX&+WR  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. l`lk-nb  
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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. y@S$^jk.  
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　　||I shall be compelled to take steps to enforce payment. i &nSh ]KK  
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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 >C>.\  
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　　little longer. HmGWht6R  
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　　索取利息to charge interest {BN#h[#B{  
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　　附上利息to draw interest||to bear interest||to allow interest #jvtUS\  
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　　生息to yield interest 2~)`N>@  
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　　生息3% to yield 3% Ua : sye  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit w,.TTTad  
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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 Mk 6(UXY  
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　　向银行提款to withdraw ones deposit from a bank ,]F,Uu_H7  
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　　换取现金to convert into money||to turn into cash||to realize y
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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 B6DYZ+7A  
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　　打折扣购买to buy at a discount 9s q  
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　　打折扣出售to sell at a discount kS);xA8s]  
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　　打折扣-让价to reduce||to make a reduction 0Th&iA4  
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　　减价to deduct||to make a deduction cOJo3p;&  
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　　回扣to rebate ~TD0zAA&  
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　　现金折扣cash discount b2Fe<~S{  
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　　货到付款||现金提货cash on deliver （C.O.D.） mO7
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　　货到付现款cash on arrival )Nw8O{\  
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　　即时付款prompt cash .*Y
  
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　　净价||最低价格付现net cash Cl7xt}I  
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　　现金付款ready cash LL~%f &_  
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　　即期付款spot cash||cash down||cash on the nail K+3=tk]W9u  
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　　凭单据付现款cash against documents hMO=#up&  
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　　凭提单付现款cash against bills of lading Ow,w$0(D  
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　　承兑交单documents against acceptance （D/A） kn4`Fa;)O  
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　　付款交单documents against payment （D/P） 
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　　追加信用证additional credit||additional L/C 1>h]{%I  
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　　信用证金额amount of credit (uE!+2C  
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　　赊帐金额credit balance ?N9u
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　　可撤消信用证revocable L/C e*NnVys  
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　　不可撤消信用证irrevocable L/C d\8l`Krs[_  
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　　保兑信用证confirmed L/C '\iCP1>+S  
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　　不保兑信用证unconfirmed L/C hz@bW2S.  
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　　可转让信用证assignable L/C||transferable L/C Qp3_f8  
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　　银行信用证bankers L/C S.NPZ39}ZE  

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　　有追索权信用证with recourse L/C H**Xu;/5@  
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　　无追索权信用证without recourse L/C .aQ \jA  
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　　单一信用证simple credit s;Q!X ?Q  
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　　无条件信用证open credit||free credit DB}eA N/  
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　　普通信用证general letter of credit (*iHf"=\  
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　　旅行信用证circular letter of credit L4nYXW0y  
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　　特别信用证special letter of credit wnC81$1l~  
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　　信用证底帐letter of credit ledger }pkzH'$HJ  
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　　信用证发行帐letter of credit issued account /7YIn3  
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　　信用证金额amount of credit 0L52#;?Si"  
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　　信用证余额||信用证结欠credit balance Gk6iIK  
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　　开立信用证to open a credit Q\Vgl(;lX  
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　　通过银行开立信用证to establish a credit through a bank 5r^ 
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　　电开信用证to cable a credit =dN@Sa/  
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　　取消信用证to cancel a credit 0< /);g}  
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　　开出信用证to issue a credit $IpccZpA  
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　　在某银行开立信用证to arrange a credit with a bank SE*g;Cvg1  
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　　修改信用证to amend a credit
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　　延展信用证有效期to extend a credit h/Y'<:  
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　　增加信用证面额to increase a credit 2D5StCF$O  
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　　寄出信用证to send a credit do'GlU oMC  
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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】