[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 ;98&5X\u<  
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　　拒绝承兑而退票dishonour by non-acceptance 031"D*W'i  
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　　由于存款不足而退票dihonour by non-payment >)ekb7  
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　　提交presentation QXZXj#`  
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　　背书endorsement||indorsement :'DyZy2Fd  
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　　无记名背书general endorsement||blank endorsement Rs<q ^w]  
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　　记名式背书special endorsement||full endorsement h:8P9WhWF  
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　　附条件背书conditional endorsement t<Acq07  
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　　限制性背书restrictive endorsement r1r$y2v~  
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　　无追索权背书endorsement without recourse 2&4nf /sE  
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　　期满||到期maturity wb.yGfJ  
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　　托收collection {^dq7!  
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　　新汇票||再兑换汇票re-exchange||re-draft S.!,qv z  
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　　外汇交易exchange dealing||exchange deals g5nJ0=9  
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　　汇兑合约exchange contract VP#KoX85  
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　　汇兑合约预约forward exchange contract nc;eNB  
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　　外汇行情exchange quotation KHAc!4lA  
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　　交易行情表course of exchange||exchange table \}jA1oy  
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　　汇价||兑换率exchange rate||rate of exchange TTVmm{6  
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　　官方汇率official rate K KB+o)*W  
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　　挂牌汇率||名义汇率nominal rate 9)oi_U.  
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　　现汇汇率spot rate _2jL]mB  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate [on_=N{W[  
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　　兑现率||兑现汇率demand rate b{<?E };%  
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　　长期汇率long rate i3w
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　　私人汇票折扣率rate on a private bill T<B}Z11R  
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　　远期汇票兑换率forward rate <Z%=lwtX  
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　　套价||套汇汇率||裁定外汇行情cross rate J#$U<`j*G  
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　　付款汇率pence rate p]mN)  
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　　当日汇率||成交价currency rate M(a%Qk?]/  
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　　套汇||套价||公断交易率arbitrage 6B?jc/V.R  
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　　汇票交割||汇票议付negotiation of draft x4* bhiu  
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　　交易人||议付人negotiator Jc#D4e1#  
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　　票据交割||让与支票票据议付to negotiatie a bill -P}A26qB  
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　　折扣交割||票据折扣to discount a bill NBPP?\1  
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　　票据背书to endorse a bill zFjz%:0  
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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 U823q-x  
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　　收到汇款to receive remittance <Mbh BIejr  
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　　填写收据to make out a receipt 4 . 7X*1  
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　　付款方法mode of payment Rf!v{\  
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　　现金付款payment by cash||cash payment||payment by ready cash jfMkN  
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　　以支票支付payment by cheque )
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　　以汇票支付payment by bill [OCjYC`  
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　　以物品支付payment in kind dx@dnWRT,  
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　　付清||支付全部货款payment in full||full payment q}t]lD %C  
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　　支付部分货款||分批付款payment in part||part payment||partial payment |*c1S -#  
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　　记帐付款||会计帐目内付款payment on account 5?^#v  
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　　定期付款payment on term 4J5zSTw  
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　　年分期付款annual payment HS<Jp44  
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　　月分期付款monthly payment||monthly instalment 5[4wN( )  
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　　延滞付款payment in arrear @/:4beh  
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　　预付货||先付payment in advance||prepayment 44u)F@)  
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　　延付货款deferred payment '6M
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　　立即付款prompt payment||immediate payment KyNu8s
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　　暂付款suspense payment ,Wd=!if  
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　　延期付款delay in payment||extension of payment Wo "s;Z  
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　　支付票据payment bill FygNWI'  
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　　名誉支付||干与付款payment for honour||payment by intervention 3Rb#!tx9  
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　　结帐||清算||支付settlement v;\cM/&5  
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　　分期付款instalment Ef`'r))  
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　　滞付||拖欠||尾数款未付arrears HTYyX(ya  
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　　特许拖延付款日days of grace nook/7]  
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　　保证付款del credere ~2k.x*$  
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　　付款to pay||to make payment||to make effect payment q'8*bu_  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance K@7%i|H  
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　　支出||付款to defray||to disburse *F%1 ~  
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　　结清to clear off||to pya off =H)]HxEEM  
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　　请求付款to ask for payment||to request payment #HgNwM  
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　　恳求付帐to solicit payment 4m<]qw
 
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　　拖延付款to defer payment||to delay payment ')v,<{  
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　　付款被拖延to be in arrears with payment 5! );4+  
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　　还债to discharge p(pfJ^/:(  
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　　迅速付款to pay promptly uMDd Zj&  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly  `vH|P  
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　　付款相当慢to pay slowly||to take extended credit ?TpjU*Cxy  
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　　付款不好to pay badly||to be generally in arrear with payments {?:]'c  
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　　付款颇为恶劣to pay very badly||to never pay unless forced :j`f%Vg~x  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill kqKT>xo4EZ  
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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 FXo.f<U  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. z6U'"T"a  
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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. -]
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　　||I shall be compelled to take steps to enforce payment. RVAku  
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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 @K
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　　little longer. {{G3^ysa  
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　　索取利息to charge interest XB!qPh.  
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　　附上利息to draw interest||to bear interest||to allow interest )yyH_Ax2  
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　　生息to yield interest ]D;*2Lw4&  
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　　生息3% to yield 3% =!L}/Dl  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit 2n3&uvf'TL  
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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 N & b3cV  
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　　向银行提款to withdraw ones deposit from a bank R=.?el  
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　　换取现金to convert into money||to turn into cash||to realize iA{q$>{8  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price \bT0\ (Js\  
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　　打折扣购买to buy at a discount )w4U]inJ$"  
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　　打折扣出售to sell at a discount LT$t%V0?.e  
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　　打折扣-让价to reduce||to make a reduction }< '6FxR  
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　　减价to deduct||to make a deduction lF64g  
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　　回扣to rebate Ra53M!>]  
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　　现金折扣cash discount Eb~vNdPo  
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　　货到付款||现金提货cash on deliver （C.O.D.） Psf'^42(v  
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　　货到付现款cash on arrival aPlEM_escS  
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　　即时付款prompt cash .f0qgmIyL  
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　　净价||最低价格付现net cash  ;@k=9o]A  
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　　现金付款ready cash MOh&1]2j5  
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　　即期付款spot cash||cash down||cash on the nail )SP"V~^Wn  
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　　凭单据付现款cash against documents P !f{U;B  
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　　凭提单付现款cash against bills of lading nGWy4rY2S  
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　　承兑交单documents against acceptance （D/A） G^ k8Or2  
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　　付款交单documents against payment （D/P） HqsqUS3[  
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　　追加信用证additional credit||additional L/C ]8wm1_qV  
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　　信用证金额amount of credit GU`q^q@Ea  
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　　赊帐金额credit balance l'4<^q  
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　　可撤消信用证revocable L/C l?"^2in.  
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　　不可撤消信用证irrevocable L/C 7]Qxt%7/>  

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　　保兑信用证confirmed L/C ~Y f8,m  
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　　不保兑信用证unconfirmed L/C ,7cw%mQA  
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　　可转让信用证assignable L/C||transferable L/C $X ;O
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　　银行信用证bankers L/C q&[G^9  
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　　有追索权信用证with recourse L/C 7
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　　无追索权信用证without recourse L/C L"vk ^>E6  
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　　单一信用证simple credit Zs}h>$E5_B  
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　　无条件信用证open credit||free credit ~sn3_6{  
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　　普通信用证general letter of credit <(TAA15Xol  
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　　旅行信用证circular letter of credit F$4=7Njv  
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　　特别信用证special letter of credit ]U~{?K'g@j  
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　　信用证底帐letter of credit ledger /g*_d
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　　信用证发行帐letter of credit issued account q("l?'  
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　　信用证金额amount of credit 20$Tky_  
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　　信用证余额||信用证结欠credit balance um]N]cCD`  
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　　开立信用证to open a credit a'-xCV|^  
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　　通过银行开立信用证to establish a credit through a bank ":T"Y;  
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　　电开信用证to cable a credit q2|z \  
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　　取消信用证to cancel a credit ;W+1 H !  
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　　开出信用证to issue a credit >op/<?<  
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　　在某银行开立信用证to arrange a credit with a bank M7Z&t'=  
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　　修改信用证to amend a credit ? 5Z-w  
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　　延展信用证有效期to extend a credit 9\Rk(dd  
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　　增加信用证面额to increase a credit h$~$a;2cR  
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　　寄出信用证to send a credit b;;y|H  
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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】