[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 =}YaV@g<f  
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　　拒绝承兑而退票dishonour by non-acceptance F;)qM|7  
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　　由于存款不足而退票dihonour by non-payment Ia*T*qJu  
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　　提交presentation {@T<eb$d  
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　　背书endorsement||indorsement OT}^dPQe  
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　　无记名背书general endorsement||blank endorsement w
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　　记名式背书special endorsement||full endorsement ;F\sMf{  
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　　附条件背书conditional endorsement 17B `  
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　　限制性背书restrictive endorsement 0*8uo Wt&  
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　　无追索权背书endorsement without recourse 3Vb/Mn!k  
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　　期满||到期maturity >Gxh=**F  
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　　托收collection !jyy`q=  
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　　新汇票||再兑换汇票re-exchange||re-draft ;v>+D {s  
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　　外汇交易exchange dealing||exchange deals a #Pr)H  
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　　汇兑合约exchange contract rJ fO/WK  
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　　汇兑合约预约forward exchange contract 4W36VtQ@E  
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　　外汇行情exchange quotation ~MLBO  
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　　交易行情表course of exchange||exchange table $5Tjo T  
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　　汇价||兑换率exchange rate||rate of exchange ~X%W2N2  
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　　官方汇率official rate (pkq{: Fs  
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　　挂牌汇率||名义汇率nominal rate $o>6Io|D  
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　　现汇汇率spot rate DjQgF=;  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate lxXIu8  
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　　兑现率||兑现汇率demand rate ]m"6a-,`  
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　　长期汇率long rate 3pI)  
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　　私人汇票折扣率rate on a private bill >'2=3L^Q  
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　　远期汇票兑换率forward rate W,s Pg\G 3  
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　　套价||套汇汇率||裁定外汇行情cross rate ]ppws3*Pa  
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　　付款汇率pence rate u^]Z{K_B  
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　　当日汇率||成交价currency rate g%T`6dvT  
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　　套汇||套价||公断交易率arbitrage C&-]Rf fA  
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　　汇票交割||汇票议付negotiation of draft -%6Y&_5VK  
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　　交易人||议付人negotiator :dj=kuUTbu  
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　　票据交割||让与支票票据议付to negotiatie a bill K:8. Dvn  
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　　折扣交割||票据折扣to discount a bill a&s&6Q|Y  
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　　票据背书to endorse a bill b {hdEb  
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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  _V_GdQ  
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　　收到汇款to receive remittance bd@1j`i  
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　　填写收据to make out a receipt z2cd1HxN  
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　　付款方法mode of payment ]O.Z4+6w  
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　　现金付款payment by cash||cash payment||payment by ready cash 71!'k>]h  
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　　以支票支付payment by cheque vK,. P:n  
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　　以汇票支付payment by bill 0rj50$~$]  
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　　以物品支付payment in kind Nr:%yvk%s  
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　　付清||支付全部货款payment in full||full payment GMQKR,6VM  
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　　支付部分货款||分批付款payment in part||part payment||partial payment a7wc>@9Q,  
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　　记帐付款||会计帐目内付款payment on account ;}E$>]*Yn  
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　　定期付款payment on term M5<cHE  
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　　年分期付款annual payment N(=\S:  
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　　月分期付款monthly payment||monthly instalment [3fmhc  
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　　延滞付款payment in arrear 1JWo~E'  
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　　预付货||先付payment in advance||prepayment ]gG&X3jaKq  
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　　延付货款deferred payment .l}oxWWoS  
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　　立即付款prompt payment||immediate payment wTkcR^  
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　　暂付款suspense payment Yi+$g  
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　　延期付款delay in payment||extension of payment A~%h*nZc%I  
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　　支付票据payment bill 35PIfqm  
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　　名誉支付||干与付款payment for honour||payment by intervention Z"Byv.yqb  
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　　结帐||清算||支付settlement KW-g $Ma  
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　　分期付款instalment  j2%?-(U  
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　　滞付||拖欠||尾数款未付arrears E (bx/f  
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　　特许拖延付款日days of grace
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　　保证付款del credere .}x:yKyi@  
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　　付款to pay||to make payment||to make effect payment GG$&=.$  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance o=ULo &9  
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　　支出||付款to defray||to disburse CWW|?  
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　　结清to clear off||to pya off iDrQ4>  
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　　请求付款to ask for payment||to request payment -5TMV#i {  
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　　恳求付帐to solicit payment 6 ~d\+aV  
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　　拖延付款to defer payment||to delay payment 0FG|s#Ig  
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　　付款被拖延to be in arrears with payment Fb&WwGY,P  
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　　还债to discharge E!zAUEVQm[  
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　　迅速付款to pay promptly  3JcI}w  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly gPzp/I  
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　　付款相当慢to pay slowly||to take extended credit m0_B[dw  
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　　付款不好to pay badly||to be generally in arrear with payments 7$jO3J  
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　　付款颇为恶劣to pay very badly||to never pay unless forced #23m_w^L  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill XbMAcgS  
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　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you ![CF >:e  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. Od@<L  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. c`x[C  
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　　||I shall be compelled to take steps to enforce payment. nps"nggk  
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a ?=a,  
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　　little longer. K}1eQS&$a  
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　　索取利息to charge interest
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　　附上利息to draw interest||to bear interest||to allow interest ZFO*D79:K  
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　　生息to yield interest k<cv80lhK  
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　　生息3% to yield 3% h&$,mbEoI  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit iz pFl@WS  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit .vJt&@NO  
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　　向银行提款to withdraw ones deposit from a bank 1ps_zn(  
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　　换取现金to convert into money||to turn into cash||to realize )}i;OLw-  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price PS${B   
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　　打折扣购买to buy at a discount `.8#q^  
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　　打折扣出售to sell at a discount $bi@,&t;  
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　　打折扣-让价to reduce||to make a reduction VG+WVk  
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　　减价to deduct||to make a deduction 06peo d  
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　　回扣to rebate C;_*vi2u  
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　　现金折扣cash discount ^S'tMT_  
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　　货到付款||现金提货cash on deliver （C.O.D.） aA/.EAc7  
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　　货到付现款cash on arrival K9+C3"*I  
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　　即时付款prompt cash ;r}>1LhN  
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　　净价||最低价格付现net cash '5n67Hl 1  
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　　现金付款ready cash ]A2l%V_7  
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　　即期付款spot cash||cash down||cash on the nail :n?K[f?LfY  
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　　凭单据付现款cash against documents YN@4.&RP  
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　　凭提单付现款cash against bills of lading H!NyM}jsr  
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　　承兑交单documents against acceptance （D/A） h&4f9HhS=  
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　　付款交单documents against payment （D/P） &]?X"K  
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　　追加信用证additional credit||additional L/C /\_wDi+#  
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　　信用证金额amount of credit *Tt*\ O  
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　　赊帐金额credit balance +s'qcC  
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　　可撤消信用证revocable L/C 3+EAMn  
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　　不可撤消信用证irrevocable L/C u{o!#_o64  
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　　保兑信用证confirmed L/C 8,,$C7"EP  
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　　不保兑信用证unconfirmed L/C -&ic%0|f  
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　　可转让信用证assignable L/C||transferable L/C fb8t9sAI  
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　　银行信用证bankers L/C M=hH:[6 &  
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　　有追索权信用证with recourse L/C vNhi5EU  
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　　无追索权信用证without recourse L/C '$3]U5KOwK  
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　　单一信用证simple credit L.uX  
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　　无条件信用证open credit||free credit SJtQK-%wK>  
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　　普通信用证general letter of credit WUM&Lq k"  
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　　旅行信用证circular letter of credit YFVNkBO%  
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　　特别信用证special letter of credit ?Sq?f?  
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　　信用证底帐letter of credit ledger TRl,L5wd-?  
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　　信用证发行帐letter of credit issued account :[1^IH(sb  
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　　信用证金额amount of credit p`
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　　信用证余额||信用证结欠credit balance ]{r*Z6bs  
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　　开立信用证to open a credit +P? !yH,n  
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　　通过银行开立信用证to establish a credit through a bank Lbka*@  
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　　电开信用证to cable a credit p9;Oe,Il  
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　　取消信用证to cancel a credit iyF~:[8  
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　　开出信用证to issue a credit K85;7R5  
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　　在某银行开立信用证to arrange a credit with a bank |0A"3w  
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　　修改信用证to amend a credit Q`"gKBN1  
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　　延展信用证有效期to extend a credit )uvs%hK  
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　　增加信用证面额to increase a credit 4!pMZ<$3  
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　　寄出信用证to send a credit o5UM)g  
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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】