[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 8V`r*:\  
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　　拒绝承兑而退票dishonour by non-acceptance kM*f9
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　　由于存款不足而退票dihonour by non-payment 0!o&=Qh  
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　　提交presentation ~EW (2B{u  
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　　背书endorsement||indorsement @fRB0m"3  
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　　无记名背书general endorsement||blank endorsement (ScL  C  
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　　记名式背书special endorsement||full endorsement -uqJ~gD  
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　　附条件背书conditional endorsement fI`6]?W  
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　　限制性背书restrictive endorsement ;VeC(^-eh6  
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　　无追索权背书endorsement without recourse L,p5:EW8.  
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　　期满||到期maturity 3%|LMX]M5_  
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　　托收collection aN}yS=(Ff  
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　　新汇票||再兑换汇票re-exchange||re-draft " 63
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　　外汇交易exchange dealing||exchange deals VT?JTW  
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　　汇兑合约exchange contract 2Y\,[$z  
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　　汇兑合约预约forward exchange contract =<y$5"|  
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　　外汇行情exchange quotation BOrfKtG\  
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　　交易行情表course of exchange||exchange table :-xp'_\L  
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　　汇价||兑换率exchange rate||rate of exchange `LVItP(GUM  
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　　官方汇率official rate Ry,_%j3  
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　　挂牌汇率||名义汇率nominal rate MM3 X! tq  
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　　现汇汇率spot rate %g^dB M#  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate QK&
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　　兑现率||兑现汇率demand rate ]t\fw '  
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　　长期汇率long rate 3cBuqQ   
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　　私人汇票折扣率rate on a private bill 8RVNRV@g%  
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　　远期汇票兑换率forward rate BLgmFE2  
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　　套价||套汇汇率||裁定外汇行情cross rate ?9mFI(r~  
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　　付款汇率pence rate Yn+/yz5k_  
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　　当日汇率||成交价currency rate UtIwrR[  
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　　套汇||套价||公断交易率arbitrage 0\qbJ  
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　　汇票交割||汇票议付negotiation of draft 8E H#IiP  
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　　交易人||议付人negotiator /i"vEI  
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　　票据交割||让与支票票据议付to negotiatie a bill QKL5! L9`  
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　　折扣交割||票据折扣to discount a bill rtS(iD@B"  
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　　票据背书to endorse a bill l]%_D*<Y  
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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 >:4}OylhM  
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　　收到汇款to receive remittance bLUn>ch  
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　　填写收据to make out a receipt l}j5EWe  
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　　付款方法mode of payment .t.H(Q9  
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　　现金付款payment by cash||cash payment||payment by ready cash .e!dEF)D  
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　　以支票支付payment by cheque E)H: L-  
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　　以汇票支付payment by bill 51;V#@CsQ  
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　　以物品支付payment in kind iIA5ylf{E  
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　　付清||支付全部货款payment in full||full payment P#\L6EO.  
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　　支付部分货款||分批付款payment in part||part payment||partial payment 1Y$ gt  
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　　记帐付款||会计帐目内付款payment on account N&K:Jp  
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　　定期付款payment on term 51W\%aB  
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　　年分期付款annual payment 3+@
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　　月分期付款monthly payment||monthly instalment " |[w.`  
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　　延滞付款payment in arrear ;f#%0W{":  
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　　预付货||先付payment in advance||prepayment ,-myR1}  
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　　延付货款deferred payment 6QkdH7Qf=  
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　　立即付款prompt payment||immediate payment )WF]v"t  
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　　暂付款suspense payment IeLG/ fB  
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　　延期付款delay in payment||extension of payment v!27q*;8H  
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　　支付票据payment bill zPEx;lO$  
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　　名誉支付||干与付款payment for honour||payment by intervention 57k@]3 4  
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　　结帐||清算||支付settlement >&6pBtC_  
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　　分期付款instalment 
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　　滞付||拖欠||尾数款未付arrears [g `9C!P-G  
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　　特许拖延付款日days of grace rCR?]1*Z  

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　　保证付款del credere ~CIA6&  
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　　付款to pay||to make payment||to make effect payment secD `]  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance !#j y=A  
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　　支出||付款to defray||to disburse f2ygN6(>  
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　　结清to clear off||to pya off ,~u5SR  
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　　请求付款to ask for payment||to request payment c,pR+DP  
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　　恳求付帐to solicit payment @[h)M3DFd  
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　　拖延付款to defer payment||to delay payment ^ZV1Ev8T6  
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　　付款被拖延to be in arrears with payment (oTtnQ""+  
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　　还债to discharge t0h@i`  
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　　迅速付款to pay promptly qp3J/(F  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly gEcRJ1Q;C  
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　　付款相当慢to pay slowly||to take extended credit 12qX[39/  
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　　付款不好to pay badly||to be generally in arrear with payments ,rj_P  
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　　付款颇为恶劣to pay very badly||to never pay unless forced p xP,cS  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 2f
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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 H8.Aq\2S  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 29{Ep  
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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. =j#1HI=Fe  
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　　||I shall be compelled to take steps to enforce payment. 5-'jYp/  
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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 r+%:rFeX  
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　　little longer. s jl(  
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　　索取利息to charge interest xPMTmx?2  
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　　附上利息to draw interest||to bear interest||to allow interest !bs{/?  
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　　生息to yield interest mHCp^g4Q  
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　　生息3% to yield 3% yF2|w=!  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit S:!gj2q9|  
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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 Itq248+Ci  
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　　向银行提款to withdraw ones deposit from a bank 7|$cM7_r  
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　　换取现金to convert into money||to turn into cash||to realize K+2k}Hx6J  
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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 V9
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　　打折扣购买to buy at a discount EJC{!06L'/  
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　　打折扣出售to sell at a discount }/)vOUcEd  
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　　打折扣-让价to reduce||to make a reduction EFpV  
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　　减价to deduct||to make a deduction v9?hcJ=  
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　　回扣to rebate RNa59b  
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　　现金折扣cash discount >fZ N?>`  
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　　货到付款||现金提货cash on deliver （C.O.D.） bogw/)1  
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　　货到付现款cash on arrival ,q9nHZG^  
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　　即时付款prompt cash $H\[yg>4  
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　　净价||最低价格付现net cash s?-@8.@  
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　　现金付款ready cash GjVq"S  
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　　即期付款spot cash||cash down||cash on the nail ~!V5Ug_2  
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　　凭单据付现款cash against documents d7,ZpHt  
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　　凭提单付现款cash against bills of lading qD SZ:36  
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　　承兑交单documents against acceptance （D/A） _LVwjZ
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　　付款交单documents against payment （D/P）
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　　追加信用证additional credit||additional L/C rE->z
  
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　　信用证金额amount of credit mGZJ$|  
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　　赊帐金额credit balance /#<R  
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　　可撤消信用证revocable L/C qS8p)pw  
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　　不可撤消信用证irrevocable L/C /z=xEnU#  
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　　保兑信用证confirmed L/C 4*`AYx(  
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　　不保兑信用证unconfirmed L/C L3N?^^]  
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　　可转让信用证assignable L/C||transferable L/C X  jPPgI  
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　　银行信用证bankers L/C 7lLh4__;`6  
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　　有追索权信用证with recourse L/C dnwTD\),  
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　　无追索权信用证without recourse L/C f6of8BOg  
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　　单一信用证simple credit l+ ,p=  
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　　无条件信用证open credit||free credit KF.O>c87&  
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　　普通信用证general letter of credit .8GX8[t  
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　　旅行信用证circular letter of credit thU9s%,  
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　　特别信用证special letter of credit dCb7sqJ%  
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　　信用证底帐letter of credit ledger 3BZa}Q_  
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　　信用证发行帐letter of credit issued account ]\JLlQ}#H  
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　　信用证金额amount of credit Y:?cW O  
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　　信用证余额||信用证结欠credit balance }OsAO  
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　　开立信用证to open a credit `MLOf  
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　　通过银行开立信用证to establish a credit through a bank Nc da~h Q  
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　　电开信用证to cable a credit 1u~CNHm  
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　　取消信用证to cancel a credit >iV2>o_  
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　　开出信用证to issue a credit De-hHY{>  
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　　在某银行开立信用证to arrange a credit with a bank m ?e::W  
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　　修改信用证to amend a credit 3a\De(;  
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　　延展信用证有效期to extend a credit w paI}H#  
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　　增加信用证面额to increase a credit +^cjdH*  
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　　寄出信用证to send a credit ^$AJV%3wI  
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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】