[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 aD3F!Sn  
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　　拒绝承兑而退票dishonour by non-acceptance XTXo xZ#w  
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　　由于存款不足而退票dihonour by non-payment 9h0,L/;\  
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　　提交presentation ydFhw}1>  
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　　背书endorsement||indorsement ua>~$`@gX  
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　　无记名背书general endorsement||blank endorsement G?1V~6  
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　　记名式背书special endorsement||full endorsement ^9f`3~!#bc  
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　　附条件背书conditional endorsement U.sPFt  
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　　限制性背书restrictive endorsement bFx J|  
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　　无追索权背书endorsement without recourse + d)~;I$  
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　　期满||到期maturity nZ+5@ ( *  
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　　托收collection  v2=!*  
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　　新汇票||再兑换汇票re-exchange||re-draft ph (k2cb  
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　　外汇交易exchange dealing||exchange deals g<tTZD\g  
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　　汇兑合约exchange contract bc}OmPE  
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　　汇兑合约预约forward exchange contract wmCV%g\.d:  
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　　外汇行情exchange quotation e>9{36~jh  
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　　交易行情表course of exchange||exchange table ;4#8#
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　　汇价||兑换率exchange rate||rate of exchange 4$w-A-\t  
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　　官方汇率official rate YH
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　　挂牌汇率||名义汇率nominal rate <a}|G1 h  
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　　现汇汇率spot rate qinQ5t
  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate uy\+#:44d  
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　　兑现率||兑现汇率demand rate /kVc7LC  
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　　长期汇率long rate 7B :aJfxM  
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　　私人汇票折扣率rate on a private bill DQQjx>CK  
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　　远期汇票兑换率forward rate ts$UC $  
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　　套价||套汇汇率||裁定外汇行情cross rate j"=jK ^  
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　　付款汇率pence rate }TLC b/+  
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　　当日汇率||成交价currency rate = F<` -6  
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　　套汇||套价||公断交易率arbitrage _/\H3  
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　　汇票交割||汇票议付negotiation of draft Im#$iPIvT  
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　　交易人||议付人negotiator KgSxF#  
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　　票据交割||让与支票票据议付to negotiatie a bill __npX_4%S  
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　　折扣交割||票据折扣to discount a bill C"WZsF^3  
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　　票据背书to endorse a bill Ey%NqOs0#  
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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 (7 iMIY  
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　　收到汇款to receive remittance [X]o`  
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　　填写收据to make out a receipt v_h{_b8  
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　　付款方法mode of payment 2Mp;/b!  
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　　现金付款payment by cash||cash payment||payment by ready cash %4J?xhd  
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　　以支票支付payment by cheque  5<poN)"  
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　　以汇票支付payment by bill k9]n/  
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　　以物品支付payment in kind n9DFa3  
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　　付清||支付全部货款payment in full||full payment {wySH[V  
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　　支付部分货款||分批付款payment in part||part payment||partial payment 2t<CAKBB  
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　　记帐付款||会计帐目内付款payment on account .+sIjd  
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　　定期付款payment on term YR2/`9s\QJ  
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　　年分期付款annual payment we3t,?`rk7  
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　　月分期付款monthly payment||monthly instalment {;r5]wimb  
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　　延滞付款payment in arrear zF7T5Ge  
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　　预付货||先付payment in advance||prepayment ?fGY,
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　　延付货款deferred payment `KN{0<Ne  
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　　立即付款prompt payment||immediate payment #%~wuCn< K  
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　　暂付款suspense payment S3
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　　延期付款delay in payment||extension of payment I5{SC-7  
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　　支付票据payment bill o
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　　名誉支付||干与付款payment for honour||payment by intervention cVN|5Y  
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　　结帐||清算||支付settlement 38F8(QU{  
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　　分期付款instalment zKo,B/Ke4  
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　　滞付||拖欠||尾数款未付arrears 8l6R.l  
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　　特许拖延付款日days of grace 6;Bqu5_Cj  
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　　保证付款del credere 74_ji  !  
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　　付款to pay||to make payment||to make effect payment xp ae0vw  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance HjrCX>v  
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　　支出||付款to defray||to disburse & 0'BCT  
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　　结清to clear off||to pya off IIzdCa{l  
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　　请求付款to ask for payment||to request payment wml`3$"cf  
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　　恳求付帐to solicit payment .M04n\  
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　　拖延付款to defer payment||to delay payment rLVS#M#&e>  
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　　付款被拖延to be in arrears with payment d:3G4g  
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　　还债to discharge ]O^!P,l)"  
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　　迅速付款to pay promptly
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 1Ypru<.)W  
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　　付款相当慢to pay slowly||to take extended credit ,{$:Q}`  
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　　付款不好to pay badly||to be generally in arrear with payments *+5AN306  
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　　付款颇为恶劣to pay very badly||to never pay unless forced Pt E>08  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill @X:P`?("^  
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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 WSL_Dc  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. :W
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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. fn)c&|aCt  
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　　||I shall be compelled to take steps to enforce payment. H'GyWG|Wx  
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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 RV-
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　　little longer. 5TqX;=B  
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　　索取利息to charge interest $5l8V  
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　　附上利息to draw interest||to bear interest||to allow interest z6\Y& {  
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　　生息to yield interest ~!\n
 
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　　生息3% to yield 3% Ga "t4[=I  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit d n3sh<  
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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 pno]Bld'z  
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　　向银行提款to withdraw ones deposit from a bank 4 QD.'+L  
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　　换取现金to convert into money||to turn into cash||to realize qhc3 oRe  
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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 4 @ )|N'  
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　　打折扣购买to buy at a discount I8rtta  
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　　打折扣出售to sell at a discount $ba3dqbCW  
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　　打折扣-让价to reduce||to make a reduction q3n(Z  
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　　减价to deduct||to make a deduction @|sDb?J  
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　　回扣to rebate *H8(G%a!^  
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　　现金折扣cash discount eJlTCXeZ|  
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　　货到付款||现金提货cash on deliver （C.O.D.） Yjx*hv&?  
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　　货到付现款cash on arrival )OpB\k  
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　　即时付款prompt cash T*e>_\Tx  
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　　净价||最低价格付现net cash n$&xVaF|  
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　　现金付款ready cash z)*7LI  
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　　即期付款spot cash||cash down||cash on the nail 9Kf# jZ  
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　　凭单据付现款cash against documents v0v%+F#>@  
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　　凭提单付现款cash against bills of lading ruiAEC<Ej  
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　　承兑交单documents against acceptance （D/A） V 3?x_p
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　　付款交单documents against payment （D/P） M*6}#ST  
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　　追加信用证additional credit||additional L/C apFY//(yu  
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　　信用证金额amount of credit Qv4g#jX{  
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　　赊帐金额credit balance jr,j1K@_t  
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　　可撤消信用证revocable L/C BUhLAO  
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　　不可撤消信用证irrevocable L/C kIR?r0_<G6  
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　　保兑信用证confirmed L/C ]m&cVy&  
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　　不保兑信用证unconfirmed L/C fiG/"/u  
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　　可转让信用证assignable L/C||transferable L/C V)Oj6nD]  
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　　银行信用证bankers L/C x.J% c[Q8  
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　　有追索权信用证with recourse L/C {tqLH2cO  
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　　无追索权信用证without recourse L/C 6<E4?<O%  
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　　单一信用证simple credit Y5rR  
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　　无条件信用证open credit||free credit ~ 8hAmM  
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　　普通信用证general letter of credit /1s|FI$-L  
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　　旅行信用证circular letter of credit fYv= yP~  
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　　特别信用证special letter of credit 0H<&*U_V  
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　　信用证底帐letter of credit ledger UBN^dbP*  
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　　信用证发行帐letter of credit issued account u>e4;f`F  
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　　信用证金额amount of credit 1a|Z!V zi  
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　　信用证余额||信用证结欠credit balance Ry5/O?QL  
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　　开立信用证to open a credit }1N$4@  
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　　通过银行开立信用证to establish a credit through a bank g`(' k5=  
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　　电开信用证to cable a credit 4s{_(gy  
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　　取消信用证to cancel a credit f(H h(  
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　　开出信用证to issue a credit v\LcZt`}  
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　　在某银行开立信用证to arrange a credit with a bank ,<,ige  
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　　修改信用证to amend a credit y1zNF$<q  
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　　延展信用证有效期to extend a credit b7X-mkF  

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　　增加信用证面额to increase a credit q;Y9_5S  
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　　寄出信用证to send a credit hJ)>BeH0  
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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】