[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 ,t_&tbf3  
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　　拒绝承兑而退票dishonour by non-acceptance `;Ui6{|  
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　　由于存款不足而退票dihonour by non-payment :@p]~{m:G  
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　　提交presentation N?3p,2  
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　　背书endorsement||indorsement RrLj5Jq  
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　　无记名背书general endorsement||blank endorsement Dhm;K$T  
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　　记名式背书special endorsement||full endorsement I3Co   
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　　附条件背书conditional endorsement ZYB5s~;eB"  
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　　限制性背书restrictive endorsement _R0O9sPTO  
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　　无追索权背书endorsement without recourse yC@PMyE]  
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　　期满||到期maturity g[y&GCKY!=  
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　　托收collection Li8/GoJW-T  
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　　新汇票||再兑换汇票re-exchange||re-draft MF$Dx| Tcj  
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　　外汇交易exchange dealing||exchange deals J*ofa>  
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　　汇兑合约exchange contract vWW Q/^  
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　　汇兑合约预约forward exchange contract \k$cg~  
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　　外汇行情exchange quotation "
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　　交易行情表course of exchange||exchange table od@!WjcM[8  
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　　汇价||兑换率exchange rate||rate of exchange U_9|ED:  
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　　官方汇率official rate 7lOAu]Zx  
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　　挂牌汇率||名义汇率nominal rate
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　　现汇汇率spot rate W;X:U.  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate O|v 8.3[cT  

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　　兑现率||兑现汇率demand rate Sw{rNzh%$  
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　　长期汇率long rate RR`\q>|  
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　　私人汇票折扣率rate on a private bill gYpFF=7j<@  
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　　远期汇票兑换率forward rate *EU1`q*  
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　　套价||套汇汇率||裁定外汇行情cross rate 1<]?@[l<  
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　　付款汇率pence rate 5u M`4xkj  
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　　当日汇率||成交价currency rate Vvn~G.&)  
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　　套汇||套价||公断交易率arbitrage Mf9x=K9  
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　　汇票交割||汇票议付negotiation of draft =`qEwA  
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　　交易人||议付人negotiator Z%{`j!!p  
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　　票据交割||让与支票票据议付to negotiatie a bill fo;^Jg.  
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　　折扣交割||票据折扣to discount a bill %8KbVjn  
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　　票据背书to endorse a bill +W|VCz  
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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 ?KFj=Yo  
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　　收到汇款to receive remittance xc?=fv  
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　　填写收据to make out a receipt *kNXju  
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　　付款方法mode of payment /6'5uP   
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　　现金付款payment by cash||cash payment||payment by ready cash qD(dAU  
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　　以支票支付payment by cheque Oz5Ze/HBN  
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　　以汇票支付payment by bill P\2x9T  
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　　以物品支付payment in kind !F)BTB7{<  
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　　付清||支付全部货款payment in full||full payment `_.(qg   
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　　支付部分货款||分批付款payment in part||part payment||partial payment bx3kd+J7  
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　　记帐付款||会计帐目内付款payment on account +Y440Tz  
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　　定期付款payment on term K;~I;G  
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　　年分期付款annual payment $+w-r#,  
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　　月分期付款monthly payment||monthly instalment $&FeR*$|g  
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　　延滞付款payment in arrear iR{*XE   
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　　预付货||先付payment in advance||prepayment Kfs|KIQ>=  
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　　延付货款deferred payment ^}<h_T?<_-  
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　　立即付款prompt payment||immediate payment JrwR:_+|  
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　　暂付款suspense payment 8i?:aN[.1b  
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　　延期付款delay in payment||extension of payment /\UFJ  
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　　支付票据payment bill ~cW,B}  
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　　名誉支付||干与付款payment for honour||payment by intervention c>yqq'  
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　　结帐||清算||支付settlement N&-J,p~  
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　　分期付款instalment N Uo  
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　　滞付||拖欠||尾数款未付arrears 9 az{j1  
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　　特许拖延付款日days of grace ^mCKRWOP'  
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　　保证付款del credere I2<5#|CXpZ  
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　　付款to pay||to make payment||to make effect payment h][$1b&B  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance "P@oO,.  
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　　支出||付款to defray||to disburse fFJu]  
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　　结清to clear off||to pya off <5:`tC2  
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　　请求付款to ask for payment||to request payment XPsRa[08WK  
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　　恳求付帐to solicit payment ~Rk~Zn  
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　　拖延付款to defer payment||to delay payment z"j]m_mH  
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　　付款被拖延to be in arrears with payment B"=w9w]  
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　　还债to discharge :~%{  
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　　迅速付款to pay promptly [ T!0ka  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly (~OP)F).  
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　　付款相当慢to pay slowly||to take extended credit ^q)AO?_  
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　　付款不好to pay badly||to be generally in arrear with payments 
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　　付款颇为恶劣to pay very badly||to never pay unless forced tiQeON-Q_  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill w$4*/D
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　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you >Pf\"%*  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. jU0E=;1  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. 
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　　||I shall be compelled to take steps to enforce payment. Qs\*r@6?  
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a v$~$_K  
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　　little longer. 8T?D#,/   
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　　索取利息to charge interest p-XO4Pc6  
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　　附上利息to draw interest||to bear interest||to allow interest vo>i36  
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　　生息to yield interest E{BX $R_8  
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　　生息3% to yield 3% RmRPR<vGW  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit sf"vii,1A  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit K$I`&M(
 
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　　向银行提款to withdraw ones deposit from a bank +E-CsNAZ*"  
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　　换取现金to convert into money||to turn into cash||to realize >Og|*g  
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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 mgMa)yc!dp  
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　　打折扣购买to buy at a discount |y pXO3  
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　　打折扣出售to sell at a discount -2'1KAk-W  
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　　打折扣-让价to reduce||to make a reduction cx]H8]ch7  
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　　减价to deduct||to make a deduction RsYMw3) G  
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　　回扣to rebate 7=/iFv[  
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　　现金折扣cash discount 0O[le*3b  
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　　货到付款||现金提货cash on deliver （C.O.D.） UA|\ D]xe
 
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　　货到付现款cash on arrival 8@Bm2?$}g  
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　　即时付款prompt cash v VP.9(  
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　　净价||最低价格付现net cash K|Eelhm  
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　　现金付款ready cash "j&'R#$&d  
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　　即期付款spot cash||cash down||cash on the nail mfG m>U  
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　　凭单据付现款cash against documents AOJ[/YpM  
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　　凭提单付现款cash against bills of lading 3-&~jm~"  
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　　承兑交单documents against acceptance （D/A） cK >^8
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　　付款交单documents against payment （D/P） qZ4))X  
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　　追加信用证additional credit||additional L/C =H3tkMoi2  
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　　信用证金额amount of credit r<4j;"lQK  
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　　赊帐金额credit balance UhrRB  
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　　可撤消信用证revocable L/C {z\K!=X/  
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　　不可撤消信用证irrevocable L/C d^J)Mhju  
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　　保兑信用证confirmed L/C H%XF~tF:  
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　　不保兑信用证unconfirmed L/C 7RWgc]@?>  
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　　可转让信用证assignable L/C||transferable L/C NPrLM5  
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　　银行信用证bankers L/C HFI0\*xn(  
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　　有追索权信用证with recourse L/C ZZ!">AN`^  
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　　无追索权信用证without recourse L/C D4,>g )B  
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　　单一信用证simple credit q[C?1Kc.z  
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　　无条件信用证open credit||free credit 9aY8` B  
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　　普通信用证general letter of credit 1kKfFpN  
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　　旅行信用证circular letter of credit ?KOw~-u  
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　　特别信用证special letter of credit Jp_#pV*}:  
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　　信用证底帐letter of credit ledger [GI~ &  
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　　信用证发行帐letter of credit issued account |DJ8 "T]E  
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　　信用证金额amount of credit >e>3:~&2  
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　　信用证余额||信用证结欠credit balance [i/!o
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　　开立信用证to open a credit Vv}R S@4U  
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　　通过银行开立信用证to establish a credit through a bank
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　　电开信用证to cable a credit _(F-(X|  
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　　取消信用证to cancel a credit )x7n-|y6  
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　　开出信用证to issue a credit w3(|A> s3  
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　　在某银行开立信用证to arrange a credit with a bank *y?HaU  
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　　修改信用证to amend a credit _|#abLh%  
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　　延展信用证有效期to extend a credit d#
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　　增加信用证面额to increase a credit Z^&G9I#  
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　　寄出信用证to send a credit #ODP+>-IjB  
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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】