[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 !7)ID7d  
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　　拒绝承兑而退票dishonour by non-acceptance nEm7&Gb  
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　　由于存款不足而退票dihonour by non-payment U_- K6:tr  
pYVy(]1I(3  
　　提交presentation n6G&^Oj  
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　　背书endorsement||indorsement $-]setdY  
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　　无记名背书general endorsement||blank endorsement f hG2  
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　　记名式背书special endorsement||full endorsement LtztjAm.  
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　　附条件背书conditional endorsement -^H5z+"^  
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　　限制性背书restrictive endorsement MN
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　　无追索权背书endorsement without recourse _CJr6Evs  
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　　期满||到期maturity K=x1mM+RK  
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　　托收collection iF G5%>5F  
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　　新汇票||再兑换汇票re-exchange||re-draft [|n-x3h  
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　　外汇交易exchange dealing||exchange deals THgzT\_zq  
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　　汇兑合约exchange contract 0Eu$-)  
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　　汇兑合约预约forward exchange contract !7`=rT&  
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　　外汇行情exchange quotation 0a6@HwO  
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　　交易行情表course of exchange||exchange table z%3"d0  
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　　汇价||兑换率exchange rate||rate of exchange G=!bM(]R~  
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　　官方汇率official rate jfPJ5]Z  
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　　挂牌汇率||名义汇率nominal rate pt%~,M _  
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　　现汇汇率spot rate T0v@mXBQ  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate a
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　　兑现率||兑现汇率demand rate OO\biYh o  
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　　长期汇率long rate N"1x]1'  
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　　私人汇票折扣率rate on a private bill 6a]f
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　　远期汇票兑换率forward rate 1X"H6j[w  
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　　套价||套汇汇率||裁定外汇行情cross rate {9.~]dI|L  
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　　付款汇率pence rate Be>c)90bO_  
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　　当日汇率||成交价currency rate ZYR,8y  
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　　套汇||套价||公断交易率arbitrage M |Q  
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　　汇票交割||汇票议付negotiation of draft _l!U[{l*d  
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　　交易人||议付人negotiator TQ\wHJ  
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　　票据交割||让与支票票据议付to negotiatie a bill @)Hbgkdi  
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　　折扣交割||票据折扣to discount a bill z@l!\m
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　　票据背书to endorse a bill OwiWnS<  
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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 QV'3O|  
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　　收到汇款to receive remittance ]i,
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　　填写收据to make out a receipt ?V5Pt s  
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　　付款方法mode of payment t`8e#n 9  
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　　现金付款payment by cash||cash payment||payment by ready cash ~0[G/A$]  
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　　以支票支付payment by cheque AYPf)K;%  
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　　以汇票支付payment by bill Qk~0a?#y5  
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　　以物品支付payment in kind |Y8Mk2,s  
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　　付清||支付全部货款payment in full||full payment m['v3m:  
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　　支付部分货款||分批付款payment in part||part payment||partial payment Xs%R]KOwt  
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　　记帐付款||会计帐目内付款payment on account M89-*1  
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　　定期付款payment on term Jp.3KA>  
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　　年分期付款annual payment ,p* ntj{  
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　　月分期付款monthly payment||monthly instalment K.#,O+-Kg`  
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　　延滞付款payment in arrear S4k^&$;  
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　　预付货||先付payment in advance||prepayment CFkW@\]  
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　　延付货款deferred payment M\y~0uZ  
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　　立即付款prompt payment||immediate payment s`B e#v  
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　　暂付款suspense payment +9 16ZPk  
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　　延期付款delay in payment||extension of payment 9 N*S-Po=  
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　　支付票据payment bill j h1bn  
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　　名誉支付||干与付款payment for honour||payment by intervention Z/
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　　结帐||清算||支付settlement U+9-li  
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　　分期付款instalment 9*-pden l  
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　　滞付||拖欠||尾数款未付arrears h7de9Rt  
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　　特许拖延付款日days of grace as\<nPT{Fj  
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　　保证付款del credere vB{;N  
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　　付款to pay||to make payment||to make effect payment KlVi4.]  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance NK
 
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　　支出||付款to defray||to disburse pIZLGsu[  
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　　结清to clear off||to pya off B91S h`  
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　　请求付款to ask for payment||to request payment 0\\ueMj  
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　　恳求付帐to solicit payment #sz]PZ\  
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　　拖延付款to defer payment||to delay payment 1 AV1d%F  
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　　付款被拖延to be in arrears with payment RsqRR`|X?  
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　　还债to discharge T@K7DkP@  
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　　迅速付款to pay promptly ?r -\%_J_(  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly ~ V@
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　　付款相当慢to pay slowly||to take extended credit 38V $<w  
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　　付款不好to pay badly||to be generally in arrear with payments f
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　　付款颇为恶劣to pay very badly||to never pay unless forced %+AS0 Jh
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill S +.21,  
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　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you n~1tm  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. io1S9a(y  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. 4)3g!o?  
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　　||I shall be compelled to take steps to enforce payment. Zw;$(="  
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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 6V'wQqJ  
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　　little longer. <u6
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　　索取利息to charge interest G"G{AS  
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　　附上利息to draw interest||to bear interest||to allow interest r5f^WZ$-  
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　　生息to yield interest *0=fT}&!  
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　　生息3% to yield 3% ry$tK "v/  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit MC4284A5  
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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  l\K%  
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　　向银行提款to withdraw ones deposit from a bank Of1IdE6~  
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　　换取现金to convert into money||to turn into cash||to realize lr9=OlH  
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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 yr FZ~r@-  
U8 Z~Y}29  
　　打折扣购买to buy at a discount Kg4QT/0VA  
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　　打折扣出售to sell at a discount Z6 tE{/  
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　　打折扣-让价to reduce||to make a reduction 3CA|5A.Pa  
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　　减价to deduct||to make a deduction ]b}B~jD  
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　　回扣to rebate 7sj<|g<h(_  
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　　现金折扣cash discount A;odVaH7  
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　　货到付款||现金提货cash on deliver （C.O.D.） &J\B\`  
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　　货到付现款cash on arrival J2r vJ2l=t  
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　　即时付款prompt cash ?lF mXZy`  
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　　净价||最低价格付现net cash q_-ma_F#s  
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　　现金付款ready cash 3}08RU7[!  
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　　即期付款spot cash||cash down||cash on the nail _o\>V:IZ  
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　　凭单据付现款cash against documents +H41]W6  
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　　凭提单付现款cash against bills of lading I4rV5;f H4  
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　　承兑交单documents against acceptance （D/A） b2G2cL-(  
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　　付款交单documents against payment （D/P） k}X[u8A  
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　　追加信用证additional credit||additional L/C YdK_.t0Mu  
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　　信用证金额amount of credit *nLIXnm  
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　　赊帐金额credit balance \xF;{}v  
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　　可撤消信用证revocable L/C 9t#P~>:jY}  
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　　不可撤消信用证irrevocable L/C pG(Fz0b{  
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　　保兑信用证confirmed L/C ]+mjOks~  
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　　不保兑信用证unconfirmed L/C vT%qILTrQf  
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　　可转让信用证assignable L/C||transferable L/C "t=UX -3  
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　　银行信用证bankers L/C CF\R<rF<VS  
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　　有追索权信用证with recourse L/C &&&9  
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　　无追索权信用证without recourse L/C n"iNKR>nW  
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　　单一信用证simple credit >'N!dM.+9  
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　　无条件信用证open credit||free credit .?B{GnB>  
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　　普通信用证general letter of credit 4\\.n  
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　　旅行信用证circular letter of credit cs t&0  
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　　特别信用证special letter of credit kymn)Ea  
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　　信用证底帐letter of credit ledger 3^XVQS***  
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　　信用证发行帐letter of credit issued account {8 N=WZ  
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　　信用证金额amount of credit Q{[@`bZB  
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　　信用证余额||信用证结欠credit balance U_l7CCK +  
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　　开立信用证to open a credit BB63xEx  
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　　通过银行开立信用证to establish a credit through a bank 3?@?-q2g  
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　　电开信用证to cable a credit )yrAov\z*  
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　　取消信用证to cancel a credit S.W^7Ap  
9#B x]wy  
　　开出信用证to issue a credit e=7W7^"_  
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　　在某银行开立信用证to arrange a credit with a bank XMw.wQ'?  
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　　修改信用证to amend a credit rGQ5l1
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Yy hny[fa9  
　　延展信用证有效期to extend a credit 1q]&7R  
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　　增加信用证面额to increase a credit 1Cv#nhmp  
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　　寄出信用证to send a credit p,;mYms  
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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】