[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 XS0xLt=  
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　　拒绝承兑而退票dishonour by non-acceptance BYW^/B Y)  
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　　由于存款不足而退票dihonour by non-payment Sx:Ur>?hd5  
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　　提交presentation vB37M@wm  
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　　背书endorsement||indorsement {Y}dv`G#Iu  
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　　无记名背书general endorsement||blank endorsement jEc|]E  
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　　记名式背书special endorsement||full endorsement N4;7gSc"  
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　　附条件背书conditional endorsement sG~<M"znV  
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　　限制性背书restrictive endorsement T&T/C@z'R  
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　　无追索权背书endorsement without recourse %xlqF<  
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　　期满||到期maturity q(5j(G ;  
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　　托收collection >vrxP8_  
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　　新汇票||再兑换汇票re-exchange||re-draft Kx"<J@  
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　　外汇交易exchange dealing||exchange deals
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　　汇兑合约exchange contract zPEg  
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　　汇兑合约预约forward exchange contract w(L>#?  
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　　外汇行情exchange quotation V&soN:HS  
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　　交易行情表course of exchange||exchange table GN#< yv$av  

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　　汇价||兑换率exchange rate||rate of exchange Ub0/r$]DK  
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　　官方汇率official rate IYWjHE+)d  
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　　挂牌汇率||名义汇率nominal rate MyJ4><oG  
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　　现汇汇率spot rate sUl6hX4  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate }}QTHR  
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　　兑现率||兑现汇率demand rate _a_xzv'  
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　　长期汇率long rate
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　　私人汇票折扣率rate on a private bill 2)?(R;$,  
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　　远期汇票兑换率forward rate zJa)*N  
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　　套价||套汇汇率||裁定外汇行情cross rate ^n#1<K[E  
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　　付款汇率pence rate HhA -[p  
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　　当日汇率||成交价currency rate A]`El8_t"  
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　　套汇||套价||公断交易率arbitrage /)N @ M  
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　　汇票交割||汇票议付negotiation of draft B}OY/J/*8  
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　　交易人||议付人negotiator F}J-gZl  
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　　票据交割||让与支票票据议付to negotiatie a bill d {lP  
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　　折扣交割||票据折扣to discount a bill 8pLBt:  
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　　票据背书to endorse a bill :&}odx!-!C  
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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 ?wMHS4  
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　　收到汇款to receive remittance < V\Y@Ei+  
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　　填写收据to make out a receipt 5OM?3M  
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　　付款方法mode of payment KHKS$D  
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　　现金付款payment by cash||cash payment||payment by ready cash P`$12<\O1  
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　　以支票支付payment by cheque fLN!EDq  
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　　以汇票支付payment by bill GYRYbiwqdi  
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　　以物品支付payment in kind lw8"'0  
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　　付清||支付全部货款payment in full||full payment FHy76 ^h>e  
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　　支付部分货款||分批付款payment in part||part payment||partial payment `znB7VQ0  
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　　记帐付款||会计帐目内付款payment on account lYf+V8{  
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　　定期付款payment on term PL0`d`TI  

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　　年分期付款annual payment :@ uIxa$[  

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　　月分期付款monthly payment||monthly instalment )\/ =M*  
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　　延滞付款payment in arrear 4
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　　预付货||先付payment in advance||prepayment !&kL9A).  
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　　延付货款deferred payment V+MK'<#B  
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　　立即付款prompt payment||immediate payment `&7RMa4=  
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　　暂付款suspense payment n/e BE q  
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　　延期付款delay in payment||extension of payment `qpc*enf0  
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　　支付票据payment bill UP1?5Q=H]Q  
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　　名誉支付||干与付款payment for honour||payment by intervention HP2wtN{Zs  
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　　结帐||清算||支付settlement N?r>%4  
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　　分期付款instalment uq7T{7~<  
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　　滞付||拖欠||尾数款未付arrears X'sEE  
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　　特许拖延付款日days of grace QezSJ io  
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　　保证付款del credere kN9yO5h7  
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　　付款to pay||to make payment||to make effect payment /9ZcM]X B  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance % +Pl+`?E  
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　　支出||付款to defray||to disburse '8Wv.X0`  
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　　结清to clear off||to pya off q|#MB7e/  
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　　请求付款to ask for payment||to request payment QEJGnl676  
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　　恳求付帐to solicit payment <bmLy_":  
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　　拖延付款to defer payment||to delay payment ;_JH:}j  
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　　付款被拖延to be in arrears with payment M-9gD[m  
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　　还债to discharge m@qqVRn#)  
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　　迅速付款to pay promptly tm)*2lH6  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly q(]f]Vl|0  
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　　付款相当慢to pay slowly||to take extended credit TQ9'76INb  
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　　付款不好to pay badly||to be generally in arrear with payments B4W\ t{  
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　　付款颇为恶劣to pay very badly||to never pay unless forced >9( i)e  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill (aKZ5>>cN  
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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 "~$$  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. X , ZeD  
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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. 0 -xCp ~vE  
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　　||I shall be compelled to take steps to enforce payment. 9N Le&o  
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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 [&VxaJ("3  
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　　little longer. K5flit 4-  
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　　索取利息to charge interest FBYODw  
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　　附上利息to draw interest||to bear interest||to allow interest $L{7%]7QC  
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　　生息to yield interest -V=arm\#z  
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　　生息3% to yield 3% a!t V6H  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit \Hum}0[  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit @d)a~[pm  
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　　向银行提款to withdraw ones deposit from a bank Y><(?  
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　　换取现金to convert into money||to turn into cash||to realize h)o]TV  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price lG]GlgSs  
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　　打折扣购买to buy at a discount <nA3Sd"QfV  
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　　打折扣出售to sell at a discount faVS2TN4  
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　　打折扣-让价to reduce||to make a reduction Yq;&F0paK  
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　　减价to deduct||to make a deduction Ihef$,  
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　　回扣to rebate >4'21,q
 
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　　现金折扣cash discount [+DNM 2A  
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　　货到付款||现金提货cash on deliver （C.O.D.） h544dNo&  
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　　货到付现款cash on arrival JS2!)aqc  
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　　即时付款prompt cash m){&:Hs  
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　　净价||最低价格付现net cash SA3Y:(  
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　　现金付款ready cash 4H9xO[iM  
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　　即期付款spot cash||cash down||cash on the nail Vx(;|/:  
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　　凭单据付现款cash against documents CU !.!cZ
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　　凭提单付现款cash against bills of lading 9oD#t~+F4  
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　　承兑交单documents against acceptance （D/A） A'v[SUW'm  
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　　付款交单documents against payment （D/P） [r~~=b7*[  
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　　追加信用证additional credit||additional L/C Ug`
  
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　　信用证金额amount of credit &`5 :GLV  
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　　赊帐金额credit balance w`38DF@K  
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　　可撤消信用证revocable L/C 'Sk6U]E~  
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　　不可撤消信用证irrevocable L/C w5=EtKTi  
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　　保兑信用证confirmed L/C ],#ZPUn  
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　　不保兑信用证unconfirmed L/C 3g+\?L-c  
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　　可转让信用证assignable L/C||transferable L/C )%1&/uN)  
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　　银行信用证bankers L/C (N9`W uI  
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　　有追索权信用证with recourse L/C !-@SS>  
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　　无追索权信用证without recourse L/C &<OMGGQ[h  
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　　单一信用证simple credit 4v i B=>  
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　　无条件信用证open credit||free credit [kQ"6wh8  
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　　普通信用证general letter of credit Zj5NWzj X  
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　　旅行信用证circular letter of credit \>_eEZ5  
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　　特别信用证special letter of credit `_6@3-%  
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　　信用证底帐letter of credit ledger j=p|'`  
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　　信用证发行帐letter of credit issued account J78Qj[ v  
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　　信用证金额amount of credit -U&098}<K  
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　　信用证余额||信用证结欠credit balance J#_\+G i  
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　　开立信用证to open a credit an #jZ[  
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　　通过银行开立信用证to establish a credit through a bank jAsh   
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　　电开信用证to cable a credit s"gKonwI2  
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　　取消信用证to cancel a credit #zh6=.,7  
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　　开出信用证to issue a credit &4a
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　　在某银行开立信用证to arrange a credit with a bank 8yNRxiW:  
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　　修改信用证to amend a credit )2   
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　　延展信用证有效期to extend a credit @D(KuF  
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　　增加信用证面额to increase a credit mJU>f-l  
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　　寄出信用证to send a credit jKe$&.q@  
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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】