[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 gle<{ `  
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　　拒绝承兑而退票dishonour by non-acceptance P&h]uNu  
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　　由于存款不足而退票dihonour by non-payment i~LY  
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　　提交presentation tZY6{,K%4  
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　　背书endorsement||indorsement Ki>XLX,er=  
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　　无记名背书general endorsement||blank endorsement E5IS<.  
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　　记名式背书special endorsement||full endorsement *LEI@  
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　　附条件背书conditional endorsement +*IRI/KUD  
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　　限制性背书restrictive endorsement \[d~O>k2  
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　　无追索权背书endorsement without recourse q8}he~a  
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　　期满||到期maturity 8 q>  
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　　托收collection SPp|/ [i7  
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　　新汇票||再兑换汇票re-exchange||re-draft hlfdmh?/  
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　　外汇交易exchange dealing||exchange deals lMgPwvs'  
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　　汇兑合约exchange contract z<_a4 ffR  
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　　汇兑合约预约forward exchange contract :m<#\!?  
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　　外汇行情exchange quotation ;?v&=Z't.  
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　　交易行情表course of exchange||exchange table VONC<wC  
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　　汇价||兑换率exchange rate||rate of exchange ^mouWw)a_  
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　　官方汇率official rate (o^?i2)g  
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　　挂牌汇率||名义汇率nominal rate ^I{/j'b&  
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　　现汇汇率spot rate +i[vJRLxl~  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate nG-DtG^z  
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　　兑现率||兑现汇率demand rate O=jzz&E+  
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　　长期汇率long rate gfKv$~  
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　　私人汇票折扣率rate on a private bill !;Ke#E_d  
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　　远期汇票兑换率forward rate r^{Bw1+  
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　　套价||套汇汇率||裁定外汇行情cross rate :sttGXQX  
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　　付款汇率pence rate EMDYeXpV  
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　　当日汇率||成交价currency rate &}t8O?!  
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　　套汇||套价||公断交易率arbitrage xW7[VTXc^  
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　　汇票交割||汇票议付negotiation of draft hVl@7B~  
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　　交易人||议付人negotiator cgO<%_l3`  
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　　票据交割||让与支票票据议付to negotiatie a bill nX\mCO4 T  
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　　折扣交割||票据折扣to discount a bill bn7g!2  
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　　票据背书to endorse a bill ~[f `oC  
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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 (/E@.z[1  
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　　收到汇款to receive remittance -!V{wD3,B  
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　　填写收据to make out a receipt D/= k9[b!  
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　　付款方法mode of payment /<%EKu5  
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　　现金付款payment by cash||cash payment||payment by ready cash x&r f]R  
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　　以支票支付payment by cheque [7NO !^  
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　　以汇票支付payment by bill $/$Hi U`.  
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　　以物品支付payment in kind LB[?kpy  
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　　付清||支付全部货款payment in full||full payment 7fXJP5j  
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　　支付部分货款||分批付款payment in part||part payment||partial payment X4+H8],)  
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　　记帐付款||会计帐目内付款payment on account @}Q!K*  
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　　定期付款payment on term rHuzGSX54  
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　　年分期付款annual payment #N%j9  
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　　月分期付款monthly payment||monthly instalment i|xz   
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　　延滞付款payment in arrear 0{XT#H  
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　　预付货||先付payment in advance||prepayment dpX Fx"4A  
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　　延付货款deferred payment +1@'2w{  
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　　立即付款prompt payment||immediate payment nyxoa/  
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　　暂付款suspense payment [)kuu  
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　　延期付款delay in payment||extension of payment TQPrOs?  
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　　支付票据payment bill TKiYEh  
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　　名誉支付||干与付款payment for honour||payment by intervention SBdd_Fn  
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　　结帐||清算||支付settlement N 1.fV-  
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　　分期付款instalment {[hgSVN;  
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　　滞付||拖欠||尾数款未付arrears }%<_>b\  
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　　特许拖延付款日days of grace ==oJhB  
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　　保证付款del credere ggm'9|  
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　　付款to pay||to make payment||to make effect payment 
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance nLC5FA7<  
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　　支出||付款to defray||to disburse )]4=anJu@|  
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　　结清to clear off||to pya off =BJe}AV  
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　　请求付款to ask for payment||to request payment ^FVmP d*1  
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　　恳求付帐to solicit payment z@V9%xF-3  
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　　拖延付款to defer payment||to delay payment 4i5b.bU$  
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　　付款被拖延to be in arrears with payment _ n1:v~  
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　　还债to discharge 7+IRI|d  
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　　迅速付款to pay promptly _OS,
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly L6;'V5Mg72  
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　　付款相当慢to pay slowly||to take extended credit Fs(S!;  
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　　付款不好to pay badly||to be generally in arrear with payments ,nGQVb   
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　　付款颇为恶劣to pay very badly||to never pay unless forced /L5:/Z  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill {,Rlq  
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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 TIR Is1  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. g+c%J#F=  
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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. (d (>0YMv  
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　　||I shall be compelled to take steps to enforce payment. T eO'E<@  
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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 z|Yt|W  
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　　little longer. h@\HPYi#.  
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　　索取利息to charge interest <h}x7y?  
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　　附上利息to draw interest||to bear interest||to allow interest i\gt @  
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　　生息to yield interest DlAwB1Ak  
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　　生息3% to yield 3% Ap;^\5  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit <RY!Mc  
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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 $b2~H+u(  
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　　向银行提款to withdraw ones deposit from a bank ,8d&uR}x  
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　　换取现金to convert into money||to turn into cash||to realize [?;L  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price Sm?|,C3V  
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　　打折扣购买to buy at a discount 5p5"3m;M7  
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　　打折扣出售to sell at a discount _#+l
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　　打折扣-让价to reduce||to make a reduction W 1t_P&i  
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　　减价to deduct||to make a deduction qt/6o|V  
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　　回扣to rebate vv<\LN0  
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　　现金折扣cash discount p=Leoc1  
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　　货到付款||现金提货cash on deliver （C.O.D.） ITi#p%  
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　　货到付现款cash on arrival ?i\V^3S n$  
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　　即时付款prompt cash a2i:fz=[  
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　　净价||最低价格付现net cash PxvxZJf$@  
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　　现金付款ready cash 0Js5 ' 9}H  
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　　即期付款spot cash||cash down||cash on the nail ImH9 F\  
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　　凭单据付现款cash against documents qe(C>qjMbG  
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　　凭提单付现款cash against bills of lading QMrH%Y  
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　　承兑交单documents against acceptance （D/A） SkVah:cF-  
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　　付款交单documents against payment （D/P） a|3+AWL%  
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　　追加信用证additional credit||additional L/C M(C}2.20  
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　　信用证金额amount of credit O&~ @ior  
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　　赊帐金额credit balance 0/
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　　可撤消信用证revocable L/C {)!ua7GF0H  
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　　不可撤消信用证irrevocable L/C B>
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　　保兑信用证confirmed L/C qNrLM!Rj  
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　　不保兑信用证unconfirmed L/C _D8 zKp  
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　　可转让信用证assignable L/C||transferable L/C 5INw#1~  
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　　银行信用证bankers L/C 2e3AmR@*  
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　　有追索权信用证with recourse L/C yT7{,Z7t  
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　　无追索权信用证without recourse L/C d/$
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　　单一信用证simple credit lU&2K$`  
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　　无条件信用证open credit||free credit w-v8P`V  
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　　普通信用证general letter of credit 3!QXzT$E  
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　　旅行信用证circular letter of credit 2_?VR~mA#  
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　　特别信用证special letter of credit yOb']
 
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　　信用证底帐letter of credit ledger 1Ak0A6E  
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　　信用证发行帐letter of credit issued account i??+5o@uTF  
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　　信用证金额amount of credit QqB
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　　信用证余额||信用证结欠credit balance H/8u?OC  
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　　开立信用证to open a credit 0D `9  
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　　通过银行开立信用证to establish a credit through a bank bS55/M w  
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　　电开信用证to cable a credit By}Z HK94I  
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　　取消信用证to cancel a credit _2 5PyG  
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　　开出信用证to issue a credit K!E\v4  
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　　在某银行开立信用证to arrange a credit with a bank 4U'sBaY!K  
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　　修改信用证to amend a credit I{%(G(  
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　　延展信用证有效期to extend a credit aSHN*tP%y  
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　　增加信用证面额to increase a credit w&]$!g4  
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　　寄出信用证to send a credit 9j5Z!Vsy  
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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】