[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 >l/pwb@  
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　　拒绝承兑而退票dishonour by non-acceptance `D$^SHfyz  
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　　由于存款不足而退票dihonour by non-payment &^uaoB0  
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　　提交presentation VB T66kV  
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　　背书endorsement||indorsement g)D@4RM  
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　　无记名背书general endorsement||blank endorsement _x#y   
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　　记名式背书special endorsement||full endorsement bn5O2  
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　　附条件背书conditional endorsement n<<arO"cv  
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　　限制性背书restrictive endorsement 8Q{9AoQ3'  
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　　无追索权背书endorsement without recourse 8>D*U0sNl  
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　　期满||到期maturity O, :|  
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　　托收collection 1/qD5 *`Y  
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　　新汇票||再兑换汇票re-exchange||re-draft mqUDve(  
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　　外汇交易exchange dealing||exchange deals ,# .12Q!  
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　　汇兑合约exchange contract Gl45HyY_  
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　　汇兑合约预约forward exchange contract f~TkU\Rh  
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　　外汇行情exchange quotation :?m"kh ~  
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　　交易行情表course of exchange||exchange table \u[5O@v#  
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　　汇价||兑换率exchange rate||rate of exchange fb^R3wd$ff  
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　　官方汇率official rate H1KXAy`&  
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　　挂牌汇率||名义汇率nominal rate sCQV-%9  
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　　现汇汇率spot rate zcH"Kh&  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate v$(Z}Hg  
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　　兑现率||兑现汇率demand rate 5nceOG8  
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　　长期汇率long rate C#1'kQO  
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　　私人汇票折扣率rate on a private bill *-q
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　　远期汇票兑换率forward rate Gi$\th,  
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　　套价||套汇汇率||裁定外汇行情cross rate Sz')1<  
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　　付款汇率pence rate V$Oj@vI  
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　　当日汇率||成交价currency rate xCT2
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　　套汇||套价||公断交易率arbitrage h4Arg~Or  
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　　汇票交割||汇票议付negotiation of draft _,UYbD\[J}  
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　　交易人||议付人negotiator k*F9&-rtN  
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　　票据交割||让与支票票据议付to negotiatie a bill p?P.BU\CR  
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　　折扣交割||票据折扣to discount a bill +2Aggv>*  
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　　票据背书to endorse a bill xt`a":lru  
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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 * 0JF|'  
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　　收到汇款to receive remittance ymqn1ja1  
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　　填写收据to make out a receipt C$LRX7Z`o  
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　　付款方法mode of payment s+G(N$0U  
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　　现金付款payment by cash||cash payment||payment by ready cash J\'f5)k  
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　　以支票支付payment by cheque UX|3LpFX&I  
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　　以汇票支付payment by bill 1L\r:mx3  
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　　以物品支付payment in kind WU
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　　付清||支付全部货款payment in full||full payment t 0p  
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　　支付部分货款||分批付款payment in part||part payment||partial payment wXBd"]G)C  
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　　记帐付款||会计帐目内付款payment on account B/3xV:Gy  
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　　定期付款payment on term ;4v`FC>  
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　　年分期付款annual payment UalwK  
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　　月分期付款monthly payment||monthly instalment 5C*-v,hF  
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　　延滞付款payment in arrear >:FmAey  
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　　预付货||先付payment in advance||prepayment Eb29tq  
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　　延付货款deferred payment 8hyXHe  
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　　立即付款prompt payment||immediate payment iP$>/[I  
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　　暂付款suspense payment >I&s%4  
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　　延期付款delay in payment||extension of payment Y[>`#RhP  
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　　支付票据payment bill mOL
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　　名誉支付||干与付款payment for honour||payment by intervention a/%qn-i|p  
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　　结帐||清算||支付settlement *F(<:
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　　分期付款instalment bV#j@MJ~0  
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　　滞付||拖欠||尾数款未付arrears c+whpQ=01  
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　　特许拖延付款日days of grace O\%0D.HEz  
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　　保证付款del credere I:MrX  
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　　付款to pay||to make payment||to make effect payment 7c@5tCcC-  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance r.=.,R  
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　　支出||付款to defray||to disburse -`t9@1P> =  
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　　结清to clear off||to pya off ;2sP3!*  
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　　请求付款to ask for payment||to request payment p}X *HJq$  
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　　恳求付帐to solicit payment z> N73 u  
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　　拖延付款to defer payment||to delay payment #TeAw<2U  
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　　付款被拖延to be in arrears with payment r& :v(  
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　　还债to discharge Z 2$S'}F  
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　　迅速付款to pay promptly QG@Z%P~,E  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly A43[i@o  
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　　付款相当慢to pay slowly||to take extended credit !D/W6Ic@  
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　　付款不好to pay badly||to be generally in arrear with payments -Gm}i8;  
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　　付款颇为恶劣to pay very badly||to never pay unless forced FIQHs"#T  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill D8$4PT0u  
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　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you ;YBk.} %  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. "|PX5  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. m*KI'~#$%
 
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　　||I shall be compelled to take steps to enforce payment. OY!WEP$F-C  
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a zIU6bMMT3u  
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　　little longer. /d$kz&aIV  
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　　索取利息to charge interest (Q.I DDlr  
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　　附上利息to draw interest||to bear interest||to allow interest W!* P  
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　　生息to yield interest `t g=__D  
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　　生息3% to yield 3% 81)i>]  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit t^~itlE{  
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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 R~RE21kAc  
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　　向银行提款to withdraw ones deposit from a bank }=u#,nDl>$  
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　　换取现金to convert into money||to turn into cash||to realize xb&,9Lxd|  
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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 Zk31|dL  
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　　打折扣购买to buy at a discount NpS =_QeNw  
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　　打折扣出售to sell at a discount Rq|]KAN  
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　　打折扣-让价to reduce||to make a reduction 7(<r4{1?  
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　　减价to deduct||to make a deduction <s'0<e!./t  

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　　回扣to rebate ?&VKZSo  
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　　现金折扣cash discount nrbP3sf*  
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　　货到付款||现金提货cash on deliver （C.O.D.） -<(RYMk*)  
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　　货到付现款cash on arrival s&\krW&  
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　　即时付款prompt cash q&LCMnv"P  
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　　净价||最低价格付现net cash caV DV
  
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　　现金付款ready cash gE8>o:6)6:  
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　　即期付款spot cash||cash down||cash on the nail 3L{)Y`P  
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　　凭单据付现款cash against documents 1r3} V7  
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　　凭提单付现款cash against bills of lading WDt6{5T  
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　　承兑交单documents against acceptance （D/A） Fj"/jdM  
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　　付款交单documents against payment （D/P） y 43ha  
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　　追加信用证additional credit||additional L/C kX+98?h-C  
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　　信用证金额amount of credit d
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　　赊帐金额credit balance #RHt;SFx  
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　　可撤消信用证revocable L/C .-Dc%ap
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　　不可撤消信用证irrevocable L/C NB-%
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　　保兑信用证confirmed L/C K@a#^lmd  
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　　不保兑信用证unconfirmed L/C 4b6)+*[O  
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　　可转让信用证assignable L/C||transferable L/C n98sY+$-z  
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　　银行信用证bankers L/C g2A#BMe'.$  
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　　有追索权信用证with recourse L/C (/X]9  
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　　无追索权信用证without recourse L/C $KlaZ>Dh  
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　　单一信用证simple credit @ 'U`a4  
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　　无条件信用证open credit||free credit '6L@l  
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　　普通信用证general letter of credit Oz )/KZ  

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　　旅行信用证circular letter of credit vJS}_j]_@  
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　　特别信用证special letter of credit d]N_<@tx9  
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　　信用证底帐letter of credit ledger d1'= \PYr  
ab]Q1kD  
　　信用证发行帐letter of credit issued account oA@c.%&  
8~&=vc  
　　信用证金额amount of credit *vq75k$7  
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　　信用证余额||信用证结欠credit balance Ge^,hAM'  
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　　开立信用证to open a credit (!YJ:,!so  
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　　通过银行开立信用证to establish a credit through a bank $RUK<JN$6  
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　　电开信用证to cable a credit hTmJ ~m'J  
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　　取消信用证to cancel a credit [JV?Mdzu  
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　　开出信用证to issue a credit (@;^uVJP  
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　　在某银行开立信用证to arrange a credit with a bank 2A9crL$  
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　　修改信用证to amend a credit >y(loMl  
Hi*|f!,H?  
　　延展信用证有效期to extend a credit g:GywXW  
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　　增加信用证面额to increase a credit E&5S[n9{3  
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　　寄出信用证to send a credit V`HnFAW  

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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】