[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 wpb6F '  
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　　拒绝承兑而退票dishonour by non-acceptance `g6Z
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　　由于存款不足而退票dihonour by non-payment '4L i  
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　　提交presentation 9 /t}S6b{  
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　　背书endorsement||indorsement hkRv0q.'  
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　　无记名背书general endorsement||blank endorsement @>ONp|}@qI  
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　　记名式背书special endorsement||full endorsement X`.4byqdK  
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　　附条件背书conditional endorsement z }R-J/xr2  
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　　限制性背书restrictive endorsement Wa2V  Z  
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　　无追索权背书endorsement without recourse qdAz3iye  
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　　期满||到期maturity UDt.w82  
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　　托收collection WN?!(r<qA_  
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　　新汇票||再兑换汇票re-exchange||re-draft G"O%u|7  
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　　外汇交易exchange dealing||exchange deals 6
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　　汇兑合约exchange contract XFG]%y=/6  
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　　汇兑合约预约forward exchange contract B5=L</Aj  
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　　外汇行情exchange quotation DS=kSkW^&5  
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　　交易行情表course of exchange||exchange table ky#<\
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　　汇价||兑换率exchange rate||rate of exchange FK }x *d  
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　　官方汇率official rate !D7\$ g6g  
  
　　挂牌汇率||名义汇率nominal rate I]~xs0$4#  
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　　现汇汇率spot rate SKD!V6S  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate PcM:0(,G  
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　　兑现率||兑现汇率demand rate dm8veKW'l  
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　　长期汇率long rate v;JY;Uh|  
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　　私人汇票折扣率rate on a private bill 9} eIidwK  
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　　远期汇票兑换率forward rate 31w?bx !Pp  
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　　套价||套汇汇率||裁定外汇行情cross rate w{I60|C]*  
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　　付款汇率pence rate &7E0H{  
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　　当日汇率||成交价currency rate rouD"cy  
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　　套汇||套价||公断交易率arbitrage jM2gu~  
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　　汇票交割||汇票议付negotiation of draft <2}"Y(zwKl  
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　　交易人||议付人negotiator VF<{Qx*  
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　　票据交割||让与支票票据议付to negotiatie a bill _L%/NXu,  
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　　折扣交割||票据折扣to discount a bill je_77G(F  
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　　票据背书to endorse a bill |+suGqo  
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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 bnB}VRal  
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　　收到汇款to receive remittance Qy0bp;V/  
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　　填写收据to make out a receipt ZZ[5Z=te?  
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　　付款方法mode of payment gl2~6"dc  
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　　现金付款payment by cash||cash payment||payment by ready cash J@!Sf7k42  
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　　以支票支付payment by cheque FZjtQ{M  
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　　以汇票支付payment by bill mEyZ<U9  
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　　以物品支付payment in kind P/M*XUG.  
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　　付清||支付全部货款payment in full||full payment *!C^L"i  
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　　支付部分货款||分批付款payment in part||part payment||partial payment j><.tA~i  
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　　记帐付款||会计帐目内付款payment on account dgX0\lKpf  
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　　定期付款payment on term NFmB ^@k  
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　　年分期付款annual payment XImb" 7|  
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　　月分期付款monthly payment||monthly instalment L_ 8C=MS  
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　　延滞付款payment in arrear !Aj_r^[X`  
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　　预付货||先付payment in advance||prepayment 5x=tOR/h  
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　　延付货款deferred payment ZuBVq  
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　　立即付款prompt payment||immediate payment M#F;eK2pf  
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　　暂付款suspense payment :t\PYDp1  
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　　延期付款delay in payment||extension of payment Q'$aFl'NR  
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　　支付票据payment bill Bz/NFNi[p  
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　　名誉支付||干与付款payment for honour||payment by intervention l}:9)nXA
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　　结帐||清算||支付settlement Tvf]OJ9N  
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　　分期付款instalment $Iqt c)DA  
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　　滞付||拖欠||尾数款未付arrears BR"*-$u0;  

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　　特许拖延付款日days of grace (MJu3t @  
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　　保证付款del credere o6B!ikz 8  
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　　付款to pay||to make payment||to make effect payment jr~76  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance ZFz>" vt@  
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　　支出||付款to defray||to disburse xJc'tT6@  
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　　结清to clear off||to pya off mIl^  
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　　请求付款to ask for payment||to request payment o7]h;Zg5r  
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　　恳求付帐to solicit payment 1Voo($q.  
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　　拖延付款to defer payment||to delay payment <<4G GO  
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　　付款被拖延to be in arrears with payment }IEYH&4!  
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　　还债to discharge h1JG^w$ 5  
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　　迅速付款to pay promptly %"+FN2nbm  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly BD,~M*%z  
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　　付款相当慢to pay slowly||to take extended credit vEn12s(lj  
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　　付款不好to pay badly||to be generally in arrear with payments kTs)u\r.  
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　　付款颇为恶劣to pay very badly||to never pay unless forced AVyo)=&  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 1`B5pcuI  
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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 nSgg'I(  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. H-7*)D  
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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. Y5PIR9-  
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　　||I shall be compelled to take steps to enforce payment. '<6Gz 7O  
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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 V,|9$A;  
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　　little longer. URJ"  
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　　索取利息to charge interest mxGvhkj  
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　　附上利息to draw interest||to bear interest||to allow interest I
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　　生息to yield interest >2>xr"  
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　　生息3% to yield 3% YM+}Mmu  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit pB?a5jpA  
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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 R0*DfJS:Z  
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　　向银行提款to withdraw ones deposit from a bank sks_>BM  
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　　换取现金to convert into money||to turn into cash||to realize XD%?'uUQ_  
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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 ][wS}~):  
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　　打折扣购买to buy at a discount K2: r
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　　打折扣出售to sell at a discount ?R"5 .3  
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　　打折扣-让价to reduce||to make a reduction VJHHC.Kz  
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　　减价to deduct||to make a deduction N]+x@M @^3  
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　　回扣to rebate vlzjALy  
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　　现金折扣cash discount },[S9I`p  
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　　货到付款||现金提货cash on deliver （C.O.D.） ?xUz{O0/  
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　　货到付现款cash on arrival W,AIE6F  
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　　即时付款prompt cash y^M
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　　净价||最低价格付现net cash Dtd bQF  
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　　现金付款ready cash zS?i@e $  
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　　即期付款spot cash||cash down||cash on the nail ;J?^M!l2=  
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　　凭单据付现款cash against documents @$+l ^"#-]  
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　　凭提单付现款cash against bills of lading b;!
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　　承兑交单documents against acceptance （D/A） :*c@6;2@  
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　　付款交单documents against payment （D/P） PO)5L  
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　　追加信用证additional credit||additional L/C ]e?*7T]  
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　　信用证金额amount of credit  ] mP-HFl  
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　　赊帐金额credit balance 6LvUi|~"<  
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　　可撤消信用证revocable L/C K<+AJ(C  
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　　不可撤消信用证irrevocable L/C GIZNHG  
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　　保兑信用证confirmed L/C 5l(;+#3y/  
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　　不保兑信用证unconfirmed L/C *bv Iqa  
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　　可转让信用证assignable L/C||transferable L/C ch :428  
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　　银行信用证bankers L/C cJE2z2uW0
 
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　　有追索权信用证with recourse L/C Y7 1b  Lg  
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　　无追索权信用证without recourse L/C WWE?U-o  
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　　单一信用证simple credit
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　　无条件信用证open credit||free credit jh8%Xu]t  
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　　普通信用证general letter of credit @uH7GW}$g  
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　　旅行信用证circular letter of credit !+fHdB  
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　　特别信用证special letter of credit &V$'{  
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　　信用证底帐letter of credit ledger |c  >  
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　　信用证发行帐letter of credit issued account ]$*N5 Y  
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　　信用证金额amount of credit
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　　信用证余额||信用证结欠credit balance x!"!oJG^k  
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　　开立信用证to open a credit [N7[%iQ%  
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　　通过银行开立信用证to establish a credit through a bank dY
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　　电开信用证to cable a credit jq
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　　取消信用证to cancel a credit yUH8  
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　　开出信用证to issue a credit rxDule3m  
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　　在某银行开立信用证to arrange a credit with a bank Nw|Lrn*h!  
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　　修改信用证to amend a credit .s2d  
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　　延展信用证有效期to extend a credit I[e7Up  
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　　增加信用证面额to increase a credit E+7S:B  
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　　寄出信用证to send a credit }.T$bj1B;V  
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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】