[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 i+
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　　拒绝承兑而退票dishonour by non-acceptance )O&z5n7t4s  
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　　由于存款不足而退票dihonour by non-payment \qB6TiB/  
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　　提交presentation &*A:[b\  
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　　背书endorsement||indorsement ~XKZXGw  
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　　无记名背书general endorsement||blank endorsement _-RyHgX   
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　　记名式背书special endorsement||full endorsement >9MS"t  
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　　附条件背书conditional endorsement FllX za)  
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　　限制性背书restrictive endorsement D?mDG|Z  
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　　无追索权背书endorsement without recourse %0zS  
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　　期满||到期maturity ` jyKCm.$#  
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　　托收collection 5e8xKL  
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　　新汇票||再兑换汇票re-exchange||re-draft op.d;lO@  
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　　外汇交易exchange dealing||exchange deals /=@e &e  
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　　汇兑合约exchange contract zIm-X,~I$  
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　　汇兑合约预约forward exchange contract 8jNOEM(0Y+  
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　　外汇行情exchange quotation ntZ~m  
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　　交易行情表course of exchange||exchange table d#8e~  
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　　汇价||兑换率exchange rate||rate of exchange AOAO8%|I  
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　　官方汇率official rate YD9!=a$  
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　　挂牌汇率||名义汇率nominal rate &Sa~/!
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　　现汇汇率spot rate 7f r>ZY^  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate mrqaM2,(I  
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　　兑现率||兑现汇率demand rate ^cn@?k((A  
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　　长期汇率long rate 4DM*^=9E  
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　　私人汇票折扣率rate on a private bill Yv=g^tw
  
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　　远期汇票兑换率forward rate SBL+e]P  
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　　套价||套汇汇率||裁定外汇行情cross rate A_F0\ EN*  
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　　付款汇率pence rate #j.FJFGX  
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　　当日汇率||成交价currency rate XWXr0>!,?  
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　　套汇||套价||公断交易率arbitrage GW8C aTf~  
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　　汇票交割||汇票议付negotiation of draft uY]T:UVk
 
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　　交易人||议付人negotiator IM]h*YV'  
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　　票据交割||让与支票票据议付to negotiatie a bill LD_M 3 P  
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　　折扣交割||票据折扣to discount a bill HzEGq,.  
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　　票据背书to endorse a bill ONfyYM?  
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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 ~j]d
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　　收到汇款to receive remittance O4!9 {  
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　　填写收据to make out a receipt m w
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　　付款方法mode of payment f~R[&q+  
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　　现金付款payment by cash||cash payment||payment by ready cash 5zVQ;; 9  
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　　以支票支付payment by cheque qy&\Xgn;GA  
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　　以汇票支付payment by bill Y$+QNi  
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　　以物品支付payment in kind b}}y=zO|$  
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　　付清||支付全部货款payment in full||full payment 9t0Cj/w}  
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　　支付部分货款||分批付款payment in part||part payment||partial payment |(&oI(l5K  
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　　记帐付款||会计帐目内付款payment on account _aY.  
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　　定期付款payment on term 1OP"5f  
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　　年分期付款annual payment qCQu^S' iD  
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　　月分期付款monthly payment||monthly instalment kF?S 2(vH  
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　　延滞付款payment in arrear iJ4<f->t  
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　　预付货||先付payment in advance||prepayment qw2 )v*Fn  
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　　延付货款deferred payment phmVkV2a;#  
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　　立即付款prompt payment||immediate payment /`}6rXnw9  
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　　暂付款suspense payment ee^4KKs h\  
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　　延期付款delay in payment||extension of payment *w|iu^G  
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　　支付票据payment bill 7PA=)a\  
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　　名誉支付||干与付款payment for honour||payment by intervention ?uig04@3  
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　　结帐||清算||支付settlement *#6|!%?g  
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　　分期付款instalment GZS{
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　　滞付||拖欠||尾数款未付arrears ;AltNGcM  
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　　特许拖延付款日days of grace %]!?{U\*k  
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　　保证付款del credere H6{Rd+\Z  
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　　付款to pay||to make payment||to make effect payment Kn.iyR  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance jOtzx"/)rE  
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　　支出||付款to defray||to disburse =/m}rcDN  
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　　结清to clear off||to pya off h~:H?p j3g  
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　　请求付款to ask for payment||to request payment -: C[P  
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　　恳求付帐to solicit payment *%nX#mwz  
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　　拖延付款to defer payment||to delay payment yG4MUf6  
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　　付款被拖延to be in arrears with payment v3Eo@,-  
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　　还债to discharge
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　　迅速付款to pay promptly n
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly _4O[[~  
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　　付款相当慢to pay slowly||to take extended credit C>M6&=  
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　　付款不好to pay badly||to be generally in arrear with payments pc^E'h:  
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　　付款颇为恶劣to pay very badly||to never pay unless forced L-SdQTx_  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 3EAX]   
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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 S`fu+^cv  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. i;gw=Be  
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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. EccFx7h  
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　　||I shall be compelled to take steps to enforce payment. /\Jc:v#Q  

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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 !:&2+%  
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　　little longer. P"U>tsHK:  
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　　索取利息to charge interest E\W;:p,{A  
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　　附上利息to draw interest||to bear interest||to allow interest 3J23q  
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　　生息to yield interest &IxxDvP3k  
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　　生息3% to yield 3% %9fa98>  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit W5M ]  
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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 DX7Ou%P,mg  
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　　向银行提款to withdraw ones deposit from a bank 8.6no  
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　　换取现金to convert into money||to turn into cash||to realize o<9yaQ;  
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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 qQ3]E][/  
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　　打折扣购买to buy at a discount bf&.rJ0  
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　　打折扣出售to sell at a discount =P@M&Yy'  
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　　打折扣-让价to reduce||to make a reduction vY8WqG]  
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　　减价to deduct||to make a deduction gwZ+GA  

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　　回扣to rebate /S-/SF:>g  
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　　现金折扣cash discount h+ `J=a|\  
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　　货到付款||现金提货cash on deliver （C.O.D.） 7=9A_4G!  
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　　货到付现款cash on arrival 8,Q.t7v  
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　　即时付款prompt cash 3}.mp}K5  
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　　净价||最低价格付现net cash \{Ox@   
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　　现金付款ready cash LrmtPnL  
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　　即期付款spot cash||cash down||cash on the nail v)v{QNQp^  
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　　凭单据付现款cash against documents ,Jw\3T1 V  
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　　凭提单付现款cash against bills of lading ,_e/a
  
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　　承兑交单documents against acceptance （D/A） ;'Z,[a  
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　　付款交单documents against payment （D/P） wd2P/y42;;  
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　　追加信用证additional credit||additional L/C vh:UXE lm  
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　　信用证金额amount of credit tOlzOBzR  
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　　赊帐金额credit balance *;ZW=%M  
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　　可撤消信用证revocable L/C KqG$zC^N  
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　　不可撤消信用证irrevocable L/C .aAw7LW  
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　　保兑信用证confirmed L/C nFf\tf%8  
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　　不保兑信用证unconfirmed L/C  0N} wD-  
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　　可转让信用证assignable L/C||transferable L/C 0YsN82IDD  
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　　银行信用证bankers L/C xYzcV%-Pm  
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　　有追索权信用证with recourse L/C I_Mqh4];  
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　　无追索权信用证without recourse L/C l,FG:"`Z@  
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　　单一信用证simple credit h>`'\qy  
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　　无条件信用证open credit||free credit 6m;wO r  
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　　普通信用证general letter of credit 2=UTH%1D  
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　　旅行信用证circular letter of credit )MX1776kU  
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　　特别信用证special letter of credit EssUyF-jwU  
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　　信用证底帐letter of credit ledger ?6l,   
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　　信用证发行帐letter of credit issued account w1!\L_::Y  
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　　信用证金额amount of credit EF7|%N  
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　　信用证余额||信用证结欠credit balance ~)
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　　开立信用证to open a credit nH3b<k;S  
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　　通过银行开立信用证to establish a credit through a bank IB]VPj5  
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　　电开信用证to cable a credit h}VYA\+<B  
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　　取消信用证to cancel a credit b\uB  
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　　开出信用证to issue a credit  "lnk  
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　　在某银行开立信用证to arrange a credit with a bank ;hJ/t/7  
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　　修改信用证to amend a credit ^{]sD}Q"  
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　　延展信用证有效期to extend a credit Qre&N_  
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　　增加信用证面额to increase a credit -r2qI t  
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　　寄出信用证to send a credit V/[,1W[B  
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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】