[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 m EFWo  
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　　拒绝承兑而退票dishonour by non-acceptance  K)Ge  
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　　由于存款不足而退票dihonour by non-payment OoSa95#x  
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　　提交presentation GV=V^Fl .  
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　　背书endorsement||indorsement f)WPOTEY  
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　　无记名背书general endorsement||blank endorsement |\/~ 8qP  
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　　记名式背书special endorsement||full endorsement .N&QW `  
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　　附条件背书conditional endorsement H&9wS G`  
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　　限制性背书restrictive endorsement |]I#CdO  
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　　无追索权背书endorsement without recourse bnIf}ut-G  
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　　期满||到期maturity g*^wF?t'T  
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　　托收collection  eMzt jN  
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　　新汇票||再兑换汇票re-exchange||re-draft m[{nm95QZ  
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　　外汇交易exchange dealing||exchange deals Q:rT 9&G  
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　　汇兑合约exchange contract L{zamVQG  
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　　汇兑合约预约forward exchange contract @i;LZa  
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　　外汇行情exchange quotation N{|[R   
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　　交易行情表course of exchange||exchange table /\Jc:v#Q  
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　　汇价||兑换率exchange rate||rate of exchange +ESX.Vel  
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　　官方汇率official rate bXk:~LE  
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　　挂牌汇率||名义汇率nominal rate Q^\{Zg)p  
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　　现汇汇率spot rate u)wu=z8  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate V>DXV-%&C  
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　　兑现率||兑现汇率demand rate "bLP3  
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　　长期汇率long rate \z<ws&z3`$  
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　　私人汇票折扣率rate on a private bill T "ZQPLg  
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　　远期汇票兑换率forward rate iLc)"L-i  
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　　套价||套汇汇率||裁定外汇行情cross rate jqV)V>M.  
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　　付款汇率pence rate HE8'N=0  
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　　当日汇率||成交价currency rate yOn H&Jj  
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　　套汇||套价||公断交易率arbitrage ufHuI*  
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　　汇票交割||汇票议付negotiation of draft bgkbw E  
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　　交易人||议付人negotiator 3uB=L7.  
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　　票据交割||让与支票票据议付to negotiatie a bill 5M/%
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　　折扣交割||票据折扣to discount a bill h Kp,4D>2_  
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　　票据背书to endorse a bill T +|J
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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 !xJLeQFJI]  
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　　收到汇款to receive remittance &z{dr~  
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　　填写收据to make out a receipt Xuz8"b5^Zx  
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　　付款方法mode of payment 0`aHwt/F  
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　　现金付款payment by cash||cash payment||payment by ready cash _"FbjQ"  

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　　以支票支付payment by cheque dT*
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　　以汇票支付payment by bill a!S
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　　以物品支付payment in kind =PeW$q+  
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　　付清||支付全部货款payment in full||full payment @eAGN|C5  
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　　支付部分货款||分批付款payment in part||part payment||partial payment Q9Xmb2LN  
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　　记帐付款||会计帐目内付款payment on account W? 6  
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　　定期付款payment on term ^HOwN<}`#  
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　　年分期付款annual payment 9ph D5b~j  
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　　月分期付款monthly payment||monthly instalment ~
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　　延滞付款payment in arrear ,&O:/|c E  
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　　预付货||先付payment in advance||prepayment wKeSPs{x  
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　　延付货款deferred payment HC<BGIgL  
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　　立即付款prompt payment||immediate payment Cx1Sh#9  
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　　暂付款suspense payment % 'D:bi5  
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　　延期付款delay in payment||extension of payment D3ZT''  
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　　支付票据payment bill gP_d>p:b  
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　　名誉支付||干与付款payment for honour||payment by intervention v=yI#
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　　结帐||清算||支付settlement * zJ iii  
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　　分期付款instalment  +lf@O&w  
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　　滞付||拖欠||尾数款未付arrears ,:Rq  
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　　特许拖延付款日days of grace a_#eGe>  
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　　保证付款del credere hnfrn YH  
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　　付款to pay||to make payment||to make effect payment ED
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance ~]t2?SqNm  
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　　支出||付款to defray||to disburse L-X _b3E\  
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　　结清to clear off||to pya off ?U.&7yY  
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　　请求付款to ask for payment||to request payment Q/9vDv  
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　　恳求付帐to solicit payment 4 *2>R8SX~  
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　　拖延付款to defer payment||to delay payment J|
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　　付款被拖延to be in arrears with payment "=5vgg3  
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　　还债to discharge 0T{Y_IG  
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　　迅速付款to pay promptly TYLl_nGr  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly ~6kA<(x  
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　　付款相当慢to pay slowly||to take extended credit '' A[`,3  
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　　付款不好to pay badly||to be generally in arrear with payments kpMM%"=V  
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　　付款颇为恶劣to pay very badly||to never pay unless forced 5<GRi"7A@  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill =rtA{g$)+  
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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 qFsg&<  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. v}*u[GWl]  
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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. L"^366M!  
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　　||I shall be compelled to take steps to enforce payment. I z=w2\r  
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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#w_=h)  
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　　little longer.  eJ\j{-  
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　　索取利息to charge interest 7;-i_&vws  
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　　附上利息to draw interest||to bear interest||to allow interest g[+Q~/yq  
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　　生息to yield interest JY8"TQ$x  
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　　生息3% to yield 3% /Gv$1t^a  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit ]mT} \b  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit scEQD V  
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　　向银行提款to withdraw ones deposit from a bank Ck a]F2,  
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　　换取现金to convert into money||to turn into cash||to realize 54DR.>O  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price 1e| M6*  
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　　打折扣购买to buy at a discount ffd3QQ  
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　　打折扣出售to sell at a discount 1>{-wL4rc  
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　　打折扣-让价to reduce||to make a reduction iC2n
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　　减价to deduct||to make a deduction zW`koRH@  
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　　回扣to rebate trt\PP:H%  
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　　现金折扣cash discount sB I%lrO  
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　　货到付款||现金提货cash on deliver （C.O.D.） l#.,wOO{  
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　　货到付现款cash on arrival 7f,WzvV  
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　　即时付款prompt cash 2![W N*N>O  
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　　净价||最低价格付现net cash DA@hf  
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　　现金付款ready cash .g?,:$`0D?  
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　　即期付款spot cash||cash down||cash on the nail g$LwXfg  
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　　凭单据付现款cash against documents o
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　　凭提单付现款cash against bills of lading WfO$q^'?DP  
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　　承兑交单documents against acceptance （D/A） a/#,Y<kJ  
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　　付款交单documents against payment （D/P） FWN%JCOj@  
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　　追加信用证additional credit||additional L/C Z"T(8>c;g  
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　　信用证金额amount of credit uelTsn  
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　　赊帐金额credit balance gOAluP  
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　　可撤消信用证revocable L/C Z`t?kXDNoI  
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　　不可撤消信用证irrevocable L/C XjU;oh4:.  
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　　保兑信用证confirmed L/C <Rt@z|Zv  
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　　不保兑信用证unconfirmed L/C Jj:4@p:  
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　　可转让信用证assignable L/C||transferable L/C 5C?1`-&65V  
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　　银行信用证bankers L/C Jl ?Q}SB  
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　　有追索权信用证with recourse L/C fTgN2U  
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　　无追索权信用证without recourse L/C RVnYe='  
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　　单一信用证simple credit ro@BmRMW  
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　　无条件信用证open credit||free credit %L.+r!
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　　普通信用证general letter of credit &r%3)Z8Et  
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　　旅行信用证circular letter of credit `_`,XkpzCJ  
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　　特别信用证special letter of credit lh5d6VUA  
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　　信用证底帐letter of credit ledger DUr1s]+P  
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　　信用证发行帐letter of credit issued account p6)UR~9Rs  
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　　信用证金额amount of credit bP@_4Dy  
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　　信用证余额||信用证结欠credit balance A>puk2s  
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　　开立信用证to open a credit YSi f`W!  
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　　通过银行开立信用证to establish a credit through a bank ,YTIYG](  
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　　电开信用证to cable a credit H"l'E9k.&p  
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　　取消信用证to cancel a credit < r~Tj  
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　　开出信用证to issue a credit y]_DW6W  
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　　在某银行开立信用证to arrange a credit with a bank Y')+/<Q2E  
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　　修改信用证to amend a credit E.9F~&DPJ<  
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　　延展信用证有效期to extend a credit -tQ|&fl  
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　　增加信用证面额to increase a credit G
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　　寄出信用证to send a credit u+_#qk0NfK  
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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】