[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 zKY 9'y  
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　　拒绝承兑而退票dishonour by non-acceptance v>p UVM  
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　　由于存款不足而退票dihonour by non-payment B8f BX!u/  
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　　提交presentation ut<0-  
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　　背书endorsement||indorsement GG9
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　　无记名背书general endorsement||blank endorsement dGNg[  
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　　记名式背书special endorsement||full endorsement $N}nO:`t  
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　　附条件背书conditional endorsement _#jR6g TY  
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　　限制性背书restrictive endorsement c,v?2*<  
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　　无追索权背书endorsement without recourse &F8N$H  
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　　期满||到期maturity Bb~Q]V=x;  
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　　托收collection JKXb$  
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　　新汇票||再兑换汇票re-exchange||re-draft Ai~j q  
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　　外汇交易exchange dealing||exchange deals +(pFU\&U3H  
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　　汇兑合约exchange contract 'X$J+s}6&  
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　　汇兑合约预约forward exchange contract R)>F*GsR  
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　　外汇行情exchange quotation |([| F|"  
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　　交易行情表course of exchange||exchange table HRG2sv T4t  
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　　汇价||兑换率exchange rate||rate of exchange 8iIz!l%O  
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　　官方汇率official rate pO10L`|  
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　　挂牌汇率||名义汇率nominal rate D2@J4;UW*W  
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　　现汇汇率spot rate 9iwSE(},  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate fl4z'8P"(  
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　　兑现率||兑现汇率demand rate Vt[Kr  
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　　长期汇率long rate mZgYR~  
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　　私人汇票折扣率rate on a private bill Z2t r?]  
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　　远期汇票兑换率forward rate !L({i')  
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　　套价||套汇汇率||裁定外汇行情cross rate , iy;L_N  
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　　付款汇率pence rate ,Qw\w,  
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　　当日汇率||成交价currency rate 1k: s~m?!  
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　　套汇||套价||公断交易率arbitrage L*'3f~@Q  
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　　汇票交割||汇票议付negotiation of draft G^6\OOSy  
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　　交易人||议付人negotiator AgU 7U/yk  
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　　票据交割||让与支票票据议付to negotiatie a bill _XP3| E;I/  
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　　折扣交割||票据折扣to discount a bill ~=#jr0IZ  
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　　票据背书to endorse a bill .15^c+j  
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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 D_(K{?KU  
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　　收到汇款to receive remittance GO|EeM!i B  
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　　填写收据to make out a receipt (+=TKI<=  
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　　付款方法mode of payment <zdo%~ba  
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　　现金付款payment by cash||cash payment||payment by ready cash \@eC^D2  
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　　以支票支付payment by cheque 320g !r  
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　　以汇票支付payment by bill (qky&}H  
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　　以物品支付payment in kind S}T*g
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　　付清||支付全部货款payment in full||full payment U}]uPvu  
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　　支付部分货款||分批付款payment in part||part payment||partial payment ~5xs$ub  
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　　记帐付款||会计帐目内付款payment on account N!hS`<}  
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　　定期付款payment on term }s7ibm'  
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　　年分期付款annual payment CaV>\E)  
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　　月分期付款monthly payment||monthly instalment O@gHx!L  
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　　延滞付款payment in arrear jRv j:H9  
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　　预付货||先付payment in advance||prepayment +l,6}tV9  
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　　延付货款deferred payment =rrbS8To=  
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　　立即付款prompt payment||immediate payment @A-^~LoP.  
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　　暂付款suspense payment Q6r!=yOEY  
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　　延期付款delay in payment||extension of payment `PY >p!E  
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　　支付票据payment bill xzRs ;AXOp  
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　　名誉支付||干与付款payment for honour||payment by intervention .$k2.-k
 
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　　结帐||清算||支付settlement PI~W6a7p  
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　　分期付款instalment P9 RIX;A=  
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　　滞付||拖欠||尾数款未付arrears ;8G( l   
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　　特许拖延付款日days of grace l^F%fIRp)  
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　　保证付款del credere ^rKA=siz  
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　　付款to pay||to make payment||to make effect payment nA\9UD<G.  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance O@ GEl  
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　　支出||付款to defray||to disburse r*'X]q|L+  
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　　结清to clear off||to pya off >tq,F"2amC  

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　　请求付款to ask for payment||to request payment M=n_;3,o  
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　　恳求付帐to solicit payment V0gk8wD  
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　　拖延付款to defer payment||to delay payment L29,Y=n@  
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　　付款被拖延to be in arrears with payment fC_dSM[{c  
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　　还债to discharge x*~a{M,h  
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　　迅速付款to pay promptly w>IYrSaa>  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly uhuwQS=X  
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　　付款相当慢to pay slowly||to take extended credit VOYuog 5o  
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　　付款不好to pay badly||to be generally in arrear with payments ?I`BbT}  
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　　付款颇为恶劣to pay very badly||to never pay unless forced \8uP
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill JM#jg-z,~  
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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 +e0]Y8J{  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. <qzHMyAi  
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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. *v'&i) J  
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　　||I shall be compelled to take steps to enforce payment. yA%(!v5UT  
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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 Y8I$JBO  
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　　little longer. X6mY#T'fQ  
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　　索取利息to charge interest W:uIG-y~  
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　　附上利息to draw interest||to bear interest||to allow interest =6t)-53  
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　　生息to yield interest br"p D -}  
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　　生息3% to yield 3% dOq*W<%
 
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit or/Y"\-!  
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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 6Flc4L8JU  
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　　向银行提款to withdraw ones deposit from a bank F;jl0)fBR=  
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　　换取现金to convert into money||to turn into cash||to realize +nRO<  
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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 y";{k+  
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　　打折扣购买to buy at a discount mFOuE 5  
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　　打折扣出售to sell at a discount qg
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　　打折扣-让价to reduce||to make a reduction Wx~0_P  
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　　减价to deduct||to make a deduction gNl@T  
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　　回扣to rebate fR!'i):u  
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　　现金折扣cash discount Yd lXMddE  
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　　货到付款||现金提货cash on deliver （C.O.D.） O'U0Y8HN  
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　　货到付现款cash on arrival o87. (  
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　　即时付款prompt cash X!,P] G  
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　　净价||最低价格付现net cash W'rft@J$  
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　　现金付款ready cash +60zJ4  
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　　即期付款spot cash||cash down||cash on the nail Lie\3W  
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　　凭单据付现款cash against documents =(K;z9OR  
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　　凭提单付现款cash against bills of lading {w}
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　　承兑交单documents against acceptance （D/A） ,g@U*06  
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　　付款交单documents against payment （D/P） EU TTeFp  
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　　追加信用证additional credit||additional L/C /!oi`8D  
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　　信用证金额amount of credit .RH}/D  
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　　赊帐金额credit balance /cexd_l|f  
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　　可撤消信用证revocable L/C ny'~pT'00  
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　　不可撤消信用证irrevocable L/C l~AmHw e  
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　　保兑信用证confirmed L/C LR]P?  
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　　不保兑信用证unconfirmed L/C \evK.i*KfA  
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　　可转让信用证assignable L/C||transferable L/C \A*#a9"  
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　　银行信用证bankers L/C 25t2tj@S  
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　　有追索权信用证with recourse L/C {tk42}8k  
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　　无追索权信用证without recourse L/C :R{Xd{?  
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　　单一信用证simple credit tk|
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　　无条件信用证open credit||free credit B<xBuW  
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　　普通信用证general letter of credit lJpD>\$}@R  
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　　旅行信用证circular letter of credit  ;i y]mPd  
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　　特别信用证special letter of credit Ry,_%j3  
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　　信用证底帐letter of credit ledger $T8Ni!#/C  
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　　信用证发行帐letter of credit issued account K8XXO"  
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　　信用证金额amount of credit <@.f#  
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　　信用证余额||信用证结欠credit balance wr~# rfH  
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　　开立信用证to open a credit _Fe
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　　通过银行开立信用证to establish a credit through a bank usZmf=p-r  
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　　电开信用证to cable a credit 'vgw>\X(  
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　　取消信用证to cancel a credit $u|p(E:*  
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　　开出信用证to issue a credit p~J`}>yo  
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　　在某银行开立信用证to arrange a credit with a bank =O?<WJoK  
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　　修改信用证to amend a credit +_|M*%  
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　　延展信用证有效期to extend a credit HDvj{
  
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　　增加信用证面额to increase a credit G#ZU^%$M,  
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　　寄出信用证to send a credit w6+X{  
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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】