[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 ldk (zAB.  
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　　拒绝承兑而退票dishonour by non-acceptance Bu7Ztt*  
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　　由于存款不足而退票dihonour by non-payment Qf|x]x*5  
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　　提交presentation qw?#~"Ca.  
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　　背书endorsement||indorsement iXLODuI  
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　　无记名背书general endorsement||blank endorsement m03D+@F  
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　　记名式背书special endorsement||full endorsement oE/g)m%  
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　　附条件背书conditional endorsement A.-j5C4  
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　　限制性背书restrictive endorsement st4z+$L  
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　　无追索权背书endorsement without recourse 76 nrDE  
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　　期满||到期maturity w8veh[%3n  
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　　托收collection ]]Bqte  
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　　新汇票||再兑换汇票re-exchange||re-draft n$Nb,/o  
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　　外汇交易exchange dealing||exchange deals ?OjZb'+=K  
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　　汇兑合约exchange contract )T0 %<(J  
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　　汇兑合约预约forward exchange contract )WWqi,T}  
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　　外汇行情exchange quotation Z01BzIsR  

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　　交易行情表course of exchange||exchange table I'h|7y\  
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　　汇价||兑换率exchange rate||rate of exchange >;qAj!'  
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　　官方汇率official rate FT'2J  
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　　挂牌汇率||名义汇率nominal rate ;D8175px;  
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　　现汇汇率spot rate xxy (#j$  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate J^w!?nk  
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　　兑现率||兑现汇率demand rate xVnk]:c  
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　　长期汇率long rate t GS>f>i  
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　　私人汇票折扣率rate on a private bill ^WF/gup\hS  

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　　远期汇票兑换率forward rate 1 lZRi-P  
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　　套价||套汇汇率||裁定外汇行情cross rate tRtoA5  
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　　付款汇率pence rate l@W1bS  
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　　当日汇率||成交价currency rate #jqcUno  
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　　套汇||套价||公断交易率arbitrage QJ4=*tX)  
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　　汇票交割||汇票议付negotiation of draft [z[<onFIq  
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　　交易人||议付人negotiator c3__=$)'kP  
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　　票据交割||让与支票票据议付to negotiatie a bill < C1Jim  
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　　折扣交割||票据折扣to discount a bill Ht,+KbB  
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　　票据背书to endorse a bill b[/uSwvi  
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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 <$>Jsv  
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　　收到汇款to receive remittance `b:yW.#w3l  
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　　填写收据to make out a receipt vT=?U
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　　付款方法mode of payment }K.2  
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　　现金付款payment by cash||cash payment||payment by ready cash q dNt2SO  
'$0 ~PH&  
　　以支票支付payment by cheque Jfs_9g5  
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　　以汇票支付payment by bill bu:%"l  
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　　以物品支付payment in kind yx\I&\i  
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　　付清||支付全部货款payment in full||full payment O<>cuW(l  
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　　支付部分货款||分批付款payment in part||part payment||partial payment &YOks.k  
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　　记帐付款||会计帐目内付款payment on account eqQ=HT7J  
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　　定期付款payment on term 5fvY#6;  
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　　年分期付款annual payment t3 rQ5m
 
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　　月分期付款monthly payment||monthly instalment
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　　延滞付款payment in arrear !v\_<8  
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　　预付货||先付payment in advance||prepayment 231,v,X[  
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　　延付货款deferred payment Wi2Tg^  
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　　立即付款prompt payment||immediate payment 0nsjihw  
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　　暂付款suspense payment (N^tg8Z<  
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　　延期付款delay in payment||extension of payment $'%.w|MJp  
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　　支付票据payment bill J^gElp  
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　　名誉支付||干与付款payment for honour||payment by intervention c`O(||UZT  
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　　结帐||清算||支付settlement d1BE;9*/7  
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　　分期付款instalment UfSqiu  
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　　滞付||拖欠||尾数款未付arrears tl"?AQcBR  
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　　特许拖延付款日days of grace k1E(SXcW9  
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　　保证付款del credere %U?1Gf e  
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　　付款to pay||to make payment||to make effect payment nh]}KFO h  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance =;(y5c  
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　　支出||付款to defray||to disburse .I%`yhCW  
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　　结清to clear off||to pya off L0X/  
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　　请求付款to ask for payment||to request payment GV0-"9uwX~  
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　　恳求付帐to solicit payment "ph<V,lg  
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　　拖延付款to defer payment||to delay payment k9m9IE"9=$  
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　　付款被拖延to be in arrears with payment H;c3 x"  
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　　还债to discharge _lMSW6  
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　　迅速付款to pay promptly `e4gneQY  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly l4$Iv:  
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　　付款相当慢to pay slowly||to take extended credit :r4o:@N'  
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　　付款不好to pay badly||to be generally in arrear with payments O)$Pvll  
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　　付款颇为恶劣to pay very badly||to never pay unless forced G\(cnqHk  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill ^m['VK#?  
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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 VT [T
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 7
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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. 8(>2+#exw  
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　　||I shall be compelled to take steps to enforce payment. YkSHJ{>  
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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 %
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　　little longer. :nS$cC0x*  
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　　索取利息to charge interest x|$|~6f=n  
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　　附上利息to draw interest||to bear interest||to allow interest A
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　　生息to yield interest 6aKfcvf &  
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　　生息3% to yield 3% w:+&i|H>  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit NXX/JJ+w  
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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%ptRj$  
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　　向银行提款to withdraw ones deposit from a bank IU;a$  
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　　换取现金to convert into money||to turn into cash||to realize DY\~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 ;;|.qgxc~  
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　　打折扣购买to buy at a discount .(99f#2M:  
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　　打折扣出售to sell at a discount *yv@B!r  
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　　打折扣-让价to reduce||to make a reduction 3EHB~rL/C  
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　　减价to deduct||to make a deduction JwQ/A[b  
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　　回扣to rebate 55FRPNx-x  
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　　现金折扣cash discount Xe&p.v  
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　　货到付款||现金提货cash on deliver （C.O.D.） Tje(hnN  
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　　货到付现款cash on arrival 6qSsr]  
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　　即时付款prompt cash &["e1ki  
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　　净价||最低价格付现net cash [ ebk u_  
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　　现金付款ready cash c:[ZknnCe  
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　　即期付款spot cash||cash down||cash on the nail zdm2`D;~p  
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　　凭单据付现款cash against documents RO @=&3s  
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　　凭提单付现款cash against bills of lading a7685Y  
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　　承兑交单documents against acceptance （D/A） w+wtr[;wwL  
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　　付款交单documents against payment （D/P） c]n"1YNm  
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　　追加信用证additional credit||additional L/C `FEa(Q+s  
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　　信用证金额amount of credit ac\([F-  
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　　赊帐金额credit balance ia(`3r  
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　　可撤消信用证revocable L/C o{hX?,4i  

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　　不可撤消信用证irrevocable L/C )N*Jc @Y@  
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　　保兑信用证confirmed L/C d&\3}uH  
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　　不保兑信用证unconfirmed L/C K:^0*5Y-k  
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　　可转让信用证assignable L/C||transferable L/C lF_"{dS_6(  
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　　银行信用证bankers L/C >ZW|wpO  
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　　有追索权信用证with recourse L/C tHAe  
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　　无追索权信用证without recourse L/C YRo,
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　　单一信用证simple credit s<rV1D  
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　　无条件信用证open credit||free credit l&}}Io$?@  
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　　普通信用证general letter of credit wJNm}Wf  
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　　旅行信用证circular letter of credit b\"w
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　　特别信用证special letter of credit b+|3nc!  
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　　信用证底帐letter of credit ledger X^Z!!KTH  
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　　信用证发行帐letter of credit issued account *yaS^k\  
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　　信用证金额amount of credit Z %Ozzp/  
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　　信用证余额||信用证结欠credit balance Zk`yd8C  
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　　开立信用证to open a credit TN1pg  
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　　通过银行开立信用证to establish a credit through a bank B\v+C!/f|  
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　　电开信用证to cable a credit tAF?.\x"g  
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　　取消信用证to cancel a credit ! 5NuFLOf  
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　　开出信用证to issue a credit __2<v?\  

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　　在某银行开立信用证to arrange a credit with a bank m1U:&{:^  
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　　修改信用证to amend a credit *<\K-NSL  
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　　延展信用证有效期to extend a credit xbm%+  
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　　增加信用证面额to increase a credit 3iIy_nWC  
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　　寄出信用证to send a credit =o~GLbsER  
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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】