[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 'YSHi\z ](  
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　　拒绝承兑而退票dishonour by non-acceptance l}K37f  
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　　由于存款不足而退票dihonour by non-payment kc`Tdn  
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　　提交presentation C,|,-CY  
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　　背书endorsement||indorsement g}(L;fy>7  
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　　无记名背书general endorsement||blank endorsement yEE*B:  
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　　记名式背书special endorsement||full endorsement WCixKYq  
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　　附条件背书conditional endorsement PALc;"]O  
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　　限制性背书restrictive endorsement 4 "'~NvO  
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　　无追索权背书endorsement without recourse Z4 =GMXj  
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　　期满||到期maturity .U]-j\  
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　　托收collection dDLeSz$b  
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　　新汇票||再兑换汇票re-exchange||re-draft C!bUI8x z  
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　　外汇交易exchange dealing||exchange deals *b\t#meS&  
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　　汇兑合约exchange contract ePo}y])2  
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　　汇兑合约预约forward exchange contract U&p${IcEm  
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　　外汇行情exchange quotation -6B4sZpzD  
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　　交易行情表course of exchange||exchange table m!HJj>GEo  
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　　汇价||兑换率exchange rate||rate of exchange $yNS pNmT0  
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　　官方汇率official rate ;u)I\3`*!  
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　　挂牌汇率||名义汇率nominal rate s!$7(Q86R  
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　　现汇汇率spot rate B^^#D0<  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate xU`p|(SS-  
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　　兑现率||兑现汇率demand rate )\$|X}uny&  
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　　长期汇率long rate /IMFO:c  
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　　私人汇票折扣率rate on a private bill t1x1,SL  

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　　远期汇票兑换率forward rate O:T j"@h  
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　　套价||套汇汇率||裁定外汇行情cross rate d7bS wL  
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　　付款汇率pence rate {I't]Qj_e  
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　　当日汇率||成交价currency rate b d!Y\OD
  
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　　套汇||套价||公断交易率arbitrage _X x/(.O  
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　　汇票交割||汇票议付negotiation of draft 2<}%kQ`  
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　　交易人||议付人negotiator 1bwOmhkS  
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　　票据交割||让与支票票据议付to negotiatie a bill "3Y0`&:D  
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　　折扣交割||票据折扣to discount a bill uoh7Sz5!^  
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　　票据背书to endorse a bill s!$a\k  
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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 -aCKRN8
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　　收到汇款to receive remittance Wmv#:U  
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　　填写收据to make out a receipt :gFx{*xN/9  
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　　付款方法mode of payment F*ylnB3z  
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　　现金付款payment by cash||cash payment||payment by ready cash 7WzxA=*#  
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　　以支票支付payment by cheque j^RmrOg,  
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　　以汇票支付payment by bill U8$27jq  
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　　以物品支付payment in kind $VOFOc  
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　　付清||支付全部货款payment in full||full payment NL+N%2XG7  
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　　支付部分货款||分批付款payment in part||part payment||partial payment +X 88;-  
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　　记帐付款||会计帐目内付款payment on account h^P#{ W!e\  
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　　定期付款payment on term ^E>3|du]O  
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　　年分期付款annual payment cQ}{[YO  
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　　月分期付款monthly payment||monthly instalment )J(6xy  
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　　延滞付款payment in arrear t\O16O7S  
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　　预付货||先付payment in advance||prepayment <<O$ G7c  
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　　延付货款deferred payment :NTO03F7v  
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　　立即付款prompt payment||immediate payment TIg3`Fon  
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　　暂付款suspense payment * kh tJ]=  
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　　延期付款delay in payment||extension of payment X1_5KH  
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　　支付票据payment bill H3oFORh  
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　　名誉支付||干与付款payment for honour||payment by intervention SSzIih@u  
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　　结帐||清算||支付settlement Zx>=t
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　　分期付款instalment 7F~X,Dk_  
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　　滞付||拖欠||尾数款未付arrears P[fq8lDA  
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　　特许拖延付款日days of grace eS){1  
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　　保证付款del credere WUTowr  
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　　付款to pay||to make payment||to make effect payment u:  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance |;{6&S  
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　　支出||付款to defray||to disburse f* wx<  
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　　结清to clear off||to pya off dqcL]e  
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　　请求付款to ask for payment||to request payment Y}KNKO;  
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　　恳求付帐to solicit payment 9;If&uM  
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　　拖延付款to defer payment||to delay payment ZYNsHcTY  
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　　付款被拖延to be in arrears with payment F((4U"   
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　　还债to discharge 3PF_H$`oJ  
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　　迅速付款to pay promptly 1=v*O.XW`  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly tO&^>&;5  
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　　付款相当慢to pay slowly||to take extended credit Zj Z^_X3  
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　　付款不好to pay badly||to be generally in arrear with payments "ocyK}l.?  
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　　付款颇为恶劣to pay very badly||to never pay unless forced eszG0Wu  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill MWh6]gGs  
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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 A":T 1 s  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. NX&_p!_V  
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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. \}G^\p6?M  
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　　||I shall be compelled to take steps to enforce payment. GKeU%x
 
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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 "EJ~QCW*Yh  
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　　little longer. IvNT6]6 P  
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　　索取利息to charge interest fTX;.M/%   
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　　附上利息to draw interest||to bear interest||to allow interest $NO&YLS@  
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　　生息to yield interest 'E.w=7z&  
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　　生息3% to yield 3% M'l ;:  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit 8JUwf  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit wS3'?PRX  
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　　向银行提款to withdraw ones deposit from a bank <\S:'g"(  
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　　换取现金to convert into money||to turn into cash||to realize XB5DPx  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price *gz{.)W  
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　　打折扣购买to buy at a discount 6d~'$< 5on  
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　　打折扣出售to sell at a discount [1H^3g '  
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　　打折扣-让价to reduce||to make a reduction {(?4!rh  
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　　减价to deduct||to make a deduction
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　　回扣to rebate f|oh.z_R  
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　　现金折扣cash discount yEQs:v6L~  
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　　货到付款||现金提货cash on deliver （C.O.D.） g#E-pdY  
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　　货到付现款cash on arrival ,MIV=*  
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　　即时付款prompt cash dUdT7ixo  
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　　净价||最低价格付现net cash 6D_D';o  
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　　现金付款ready cash oe~b}:  
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　　即期付款spot cash||cash down||cash on the nail (&x['IR  
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　　凭单据付现款cash against documents iDrZc  
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　　凭提单付现款cash against bills of lading jb!i$/%w  
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　　承兑交单documents against acceptance （D/A） lU8Hd|@-  
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　　付款交单documents against payment （D/P） -d:Jta!}{  
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　　追加信用证additional credit||additional L/C VJll  
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　　信用证金额amount of credit SMK_6?MZ  
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　　赊帐金额credit balance ^_
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　　可撤消信用证revocable L/C ;gr9/Vl  
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　　不可撤消信用证irrevocable L/C Jxm.cC5z.  
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　　保兑信用证confirmed L/C H} g{Cr"Ex  
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　　不保兑信用证unconfirmed L/C g eCM<]  
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　　可转让信用证assignable L/C||transferable L/C jrh43 \$*  
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　　银行信用证bankers L/C u> 7=AlWF-  
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　　有追索权信用证with recourse L/C *-p}z@8  
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　　无追索权信用证without recourse L/C 4+ Z]3oIRE  
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　　单一信用证simple credit /&94 eC  
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　　无条件信用证open credit||free credit :9 ^* ^T  
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　　普通信用证general letter of credit f& '  
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　　旅行信用证circular letter of credit B^9j@3Ux  
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　　特别信用证special letter of credit D}/vLw:v  
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　　信用证底帐letter of credit ledger d6 5L!4  
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　　信用证发行帐letter of credit issued account Ph>%7M%  
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　　信用证金额amount of credit u.Dz~$T  
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　　信用证余额||信用证结欠credit balance 6N
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　　开立信用证to open a credit ?5 7Sk+  
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　　通过银行开立信用证to establish a credit through a bank K(Bf2Mfq  
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　　电开信用证to cable a credit @sC`!Rmy'-  
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　　取消信用证to cancel a credit E~oOKQ5W  
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　　开出信用证to issue a credit FJP-y5  
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　　在某银行开立信用证to arrange a credit with a bank mL: sJf  
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　　修改信用证to amend a credit .0]<k,JZZ  
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　　延展信用证有效期to extend a credit c\ lkD-\  
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　　增加信用证面额to increase a credit ,nDaqQ-C!!  
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　　寄出信用证to send a credit TbW38\>.R  
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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】