[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 :j_OO5b!  
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　　拒绝承兑而退票dishonour by non-acceptance 8>^(-ca_  
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　　由于存款不足而退票dihonour by non-payment OiBDI3,|+  
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　　提交presentation 0kC}qru'  
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　　背书endorsement||indorsement XRoMD6qf;  
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　　无记名背书general endorsement||blank endorsement HQP
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　　记名式背书special endorsement||full endorsement %B9iby8)1  
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　　附条件背书conditional endorsement &q~**^;'  
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　　限制性背书restrictive endorsement Gt;@.jY&  
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　　无追索权背书endorsement without recourse 0zH^yx:ma  
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　　期满||到期maturity A8Z2o\+  
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　　托收collection &G63ReW7 @  
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　　新汇票||再兑换汇票re-exchange||re-draft CbPCj.MH  
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　　外汇交易exchange dealing||exchange deals 0u0<)gdX  
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　　汇兑合约exchange contract Qdepzo>E  
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　　汇兑合约预约forward exchange contract Mou@G3  
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　　外汇行情exchange quotation nT7{`aaQl  
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　　交易行情表course of exchange||exchange table %Xm3m0nsv{  
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　　汇价||兑换率exchange rate||rate of exchange 9iMQq40  
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　　官方汇率official rate WY=RJe2  
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　　挂牌汇率||名义汇率nominal rate VyRU_<xP  
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　　现汇汇率spot rate agQ5%t#  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate t<`h(RczHI  
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　　兑现率||兑现汇率demand rate !sF! (u7  
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　　长期汇率long rate ]J=S\  
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　　私人汇票折扣率rate on a private bill ` b(y 5Z  
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　　远期汇票兑换率forward rate ?(8z O"  
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　　套价||套汇汇率||裁定外汇行情cross rate ZqI.n4:9  
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　　付款汇率pence rate WZ.d"EE"  
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　　当日汇率||成交价currency rate #xWC(*Ggp  
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　　套汇||套价||公断交易率arbitrage Sr7+DCr  
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　　汇票交割||汇票议付negotiation of draft Q:iW k6  
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　　交易人||议付人negotiator o
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　　票据交割||让与支票票据议付to negotiatie a bill ~;ink   
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　　折扣交割||票据折扣to discount a bill #=WDJT:  
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　　票据背书to endorse a bill q.(p.uD  
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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 !'14mN#A  
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　　收到汇款to receive remittance //--r5Q  
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　　填写收据to make out a receipt M mg#Vy~  
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　　付款方法mode of payment 1SBc:!2  
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　　现金付款payment by cash||cash payment||payment by ready cash {GF>HHQb  
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　　以支票支付payment by cheque "?j|;p@!>  
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　　以汇票支付payment by bill 9X&Xs/B  
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　　以物品支付payment in kind PVO9KWv**  
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　　付清||支付全部货款payment in full||full payment UT[9ER
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　　支付部分货款||分批付款payment in part||part payment||partial payment hp(n;(OR  
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　　记帐付款||会计帐目内付款payment on account d9/E^)TT  
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　　定期付款payment on term :, F^{  
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　　年分期付款annual payment AK<ZP?0  
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　　月分期付款monthly payment||monthly instalment K*J8(/WkD  
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　　延滞付款payment in arrear y? [*qnPj  
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　　预付货||先付payment in advance||prepayment gB3&AQ  
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　　延付货款deferred payment ^a`zvrE v  
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　　立即付款prompt payment||immediate payment k;3P;@3,W  
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　　暂付款suspense payment :Puv8[1i  
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　　延期付款delay in payment||extension of payment whNRUOK:  
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　　支付票据payment bill Tu_dkif'  
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　　名誉支付||干与付款payment for honour||payment by intervention )ymF:]QC  
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　　结帐||清算||支付settlement F dv&kK!  
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　　分期付款instalment gx[#@(  
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　　滞付||拖欠||尾数款未付arrears $!I$*R&  
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　　特许拖延付款日days of grace r"fu{4aX  
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　　保证付款del credere |iM*}Ix-  
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　　付款to pay||to make payment||to make effect payment %8o(x 0  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance D.Cm&  
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　　支出||付款to defray||to disburse q\#3G  
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　　结清to clear off||to pya off 81W})q8  
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　　请求付款to ask for payment||to request payment (kp}mSw  
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　　恳求付帐to solicit payment `?JrC3  
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　　拖延付款to defer payment||to delay payment 2L<TqC{,-  
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　　付款被拖延to be in arrears with payment <Mc:Cg8>  
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　　还债to discharge }T c)M_  
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　　迅速付款to pay promptly /HzhgMV3  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly ,A6*EJ\w   
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　　付款相当慢to pay slowly||to take extended credit 9:~,TH  
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　　付款不好to pay badly||to be generally in arrear with payments uaDU+ywL  
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　　付款颇为恶劣to pay very badly||to never pay unless forced BC
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill ; wHuL\  
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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 r LfS9H  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. *znCe(dd  
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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. tb=L+WAIw  
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　　||I shall be compelled to take steps to enforce payment. 8%xtb6#7M  
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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 T@Q<oNU  
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　　little longer. ^d=Z/d [  
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　　索取利息to charge interest kT$4X0}  
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　　附上利息to draw interest||to bear interest||to allow interest +$ -#V
  
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　　生息to yield interest oNCDG|8z  
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　　生息3% to yield 3% g<lX Xj2  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit 8c/Ii"1  
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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 (Iq\+@xE=  
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　　向银行提款to withdraw ones deposit from a bank EEo+#  
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　　换取现金to convert into money||to turn into cash||to realize [c
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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 fzio8mKVX  
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　　打折扣购买to buy at a discount R;.WOies4  
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　　打折扣出售to sell at a discount sO6t8)$b  
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　　打折扣-让价to reduce||to make a reduction '
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　　减价to deduct||to make a deduction <A&R%5Vs  
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　　回扣to rebate uA,{C%?  
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　　现金折扣cash discount Qv=Z  
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　　货到付款||现金提货cash on deliver （C.O.D.） V9bLm,DtT  
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　　货到付现款cash on arrival Arv8P P^'  
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　　即时付款prompt cash X5yhS  
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　　净价||最低价格付现net cash gjWH }(K  
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　　现金付款ready cash v;8XRR:  
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　　即期付款spot cash||cash down||cash on the nail u'b_zlW@  
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　　凭单据付现款cash against documents xr2:bu  
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　　凭提单付现款cash against bills of lading NEH$&%OV?  
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　　承兑交单documents against acceptance （D/A） Ol@ZH_  
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　　付款交单documents against payment （D/P） M:$nL  
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　　追加信用证additional credit||additional L/C ;Vy' y  
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　　信用证金额amount of credit [)u(\nfGX  
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　　赊帐金额credit balance BkeP?X  
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　　可撤消信用证revocable L/C A~>=l=  
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　　不可撤消信用证irrevocable L/C iy"Kg]   
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　　保兑信用证confirmed L/C ]>o2P cb;  
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　　不保兑信用证unconfirmed L/C iT"Itz-^#  
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　　可转让信用证assignable L/C||transferable L/C qh 3f  
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　　银行信用证bankers L/C Z#O3s:`  
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　　有追索权信用证with recourse L/C T1&H!  
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　　无追索权信用证without recourse L/C QAwj]
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　　单一信用证simple credit ;p ('cwU%  
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　　无条件信用证open credit||free credit xTZ5q*Hqx  
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　　普通信用证general letter of credit nE;gM1I  
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　　旅行信用证circular letter of credit k]iS3+nD  
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　　特别信用证special letter of credit h)vTu%J:  
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　　信用证底帐letter of credit ledger *% *^a\2  
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　　信用证发行帐letter of credit issued account 1n"X?K5;A  
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　　信用证金额amount of credit %
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　　信用证余额||信用证结欠credit balance ZB& Uhi  
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　　开立信用证to open a credit }0RFo96)v  

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　　通过银行开立信用证to establish a credit through a bank !e `=UZe1  
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　　电开信用证to cable a credit \[EWxu  
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　　取消信用证to cancel a credit &7&*A s  
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　　开出信用证to issue a credit C>dJ:.K%H  

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　　在某银行开立信用证to arrange a credit with a bank 55b |zf  
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　　修改信用证to amend a credit VH6|(=8  
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　　延展信用证有效期to extend a credit ie5ijkxZ(  
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　　增加信用证面额to increase a credit @F^L4 N':  
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　　寄出信用证to send a credit 1I_q3{  
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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】