[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 }\`(m\2xo  
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　　拒绝承兑而退票dishonour by non-acceptance 7>PF~=  
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　　由于存款不足而退票dihonour by non-payment VY+(,\)U  
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　　提交presentation #1QX!dK+  
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　　背书endorsement||indorsement +CnyK(V  
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　　无记名背书general endorsement||blank endorsement L4YVH2`0)  
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　　记名式背书special endorsement||full endorsement ,+ns {ppn  
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　　附条件背书conditional endorsement )l+XDI  
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　　限制性背书restrictive endorsement F=oHl@  
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　　无追索权背书endorsement without recourse Lnh':7FQJx  
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　　期满||到期maturity B>~k).M&,  
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　　托收collection 8- dRdQu ]  
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　　新汇票||再兑换汇票re-exchange||re-draft O"
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　　外汇交易exchange dealing||exchange deals 8w)e/*:j  
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　　汇兑合约exchange contract 5Y(r\Dd  
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　　汇兑合约预约forward exchange contract 0zeUP{MQ  
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　　外汇行情exchange quotation 9 '2=  
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　　交易行情表course of exchange||exchange table !2GHJHxv]c  
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　　汇价||兑换率exchange rate||rate of exchange {iA^rv|  
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　　官方汇率official rate x Z|&/Ci  
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　　挂牌汇率||名义汇率nominal rate _F L<egK  
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　　现汇汇率spot rate ]}BB/KQy^  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate  %)pP[[h  
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　　兑现率||兑现汇率demand rate )yHJ[   
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　　长期汇率long rate `koOp  
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　　私人汇票折扣率rate on a private bill :FnOS<_B  
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　　远期汇票兑换率forward rate -r!42`S  
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　　套价||套汇汇率||裁定外汇行情cross rate doLkrEm&
 
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　　付款汇率pence rate <#>Oy&E
 
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　　当日汇率||成交价currency rate /E)9v$!  
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　　套汇||套价||公断交易率arbitrage . =&Jo9  
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　　汇票交割||汇票议付negotiation of draft Hfke  
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　　交易人||议付人negotiator Po> e kz_E  
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　　票据交割||让与支票票据议付to negotiatie a bill |Td_S|:d  
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　　折扣交割||票据折扣to discount a bill UIn^_}jF`  
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　　票据背书to endorse a bill 9X3yp:>V  
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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 `Z:3`7c  
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　　收到汇款to receive remittance 5 8J_ w X  
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　　填写收据to make out a receipt d]MGN^%o  
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　　付款方法mode of payment 3x![8 x  
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　　现金付款payment by cash||cash payment||payment by ready cash y5_XHi@u~o  
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　　以支票支付payment by cheque IQIbz{bMx  
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　　以汇票支付payment by bill ; |6FdU  
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　　以物品支付payment in kind  qtzFg#  
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　　付清||支付全部货款payment in full||full payment R>*g\}9Zh3  
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　　支付部分货款||分批付款payment in part||part payment||partial payment Evk
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　　记帐付款||会计帐目内付款payment on account "c ,!vc4  
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　　定期付款payment on term ~5ubh2{  
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　　年分期付款annual payment Mb/L~gd"  
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　　月分期付款monthly payment||monthly instalment 7 5|pp  
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　　延滞付款payment in arrear \ 6:>
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　　预付货||先付payment in advance||prepayment /VO^5Dnb  
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　　延付货款deferred payment oIR.|=Hk{  
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　　立即付款prompt payment||immediate payment +2Ql~w@$^l  
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　　暂付款suspense payment -;>#3O-  
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　　延期付款delay in payment||extension of payment MRs,l'  
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　　支付票据payment bill } L <,eV  
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　　名誉支付||干与付款payment for honour||payment by intervention [O_^MA,z  
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　　结帐||清算||支付settlement + T2HE\  
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　　分期付款instalment AK*N  
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　　滞付||拖欠||尾数款未付arrears q{E"pyt36R  
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　　特许拖延付款日days of grace 5V@&o`!=h  

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　　保证付款del credere DjwQ`MA  
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　　付款to pay||to make payment||to make effect payment -72j:nk  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance nJT4w|Yx  
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　　支出||付款to defray||to disburse ]*;F. pZ  
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　　结清to clear off||to pya off 6Y7H|>g)  
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　　请求付款to ask for payment||to request payment k|FSz#Y  
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　　恳求付帐to solicit payment `c(\i$1JY)  
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　　拖延付款to defer payment||to delay payment WeC(w+}p  
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　　付款被拖延to be in arrears with payment \A<v=VM|  
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　　还债to discharge -;pOh;WG  
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　　迅速付款to pay promptly 3taa^e.  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly \84v-VK  
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　　付款相当慢to pay slowly||to take extended credit ~HmxEk9  
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　　付款不好to pay badly||to be generally in arrear with payments jPk c3dG +  
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　　付款颇为恶劣to pay very badly||to never pay unless forced JE!("]&  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill PAZ$_eSK6  
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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 i:Y\`J  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 9y^/GwUQ  
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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. ."mlSW "Wm  
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　　||I shall be compelled to take steps to enforce payment. M35Ax],:^  
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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 J%Mnjk^_\S  
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　　little longer. {TAw)!R ~  
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　　索取利息to charge interest 6D/'`  
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　　附上利息to draw interest||to bear interest||to allow interest 8Xn!Kpa  
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　　生息to yield interest 7=k^M, a  
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　　生息3% to yield 3% H+l,)Se  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit qLjT.7 .x  
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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 `ZGcgO<c\  
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　　向银行提款to withdraw ones deposit from a bank u^4h&fL  
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　　换取现金to convert into money||to turn into cash||to realize T PYDs+U  
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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 YV([2  
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　　打折扣购买to buy at a discount V3.t;.@  
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　　打折扣出售to sell at a discount `fS^ j-_M  
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　　打折扣-让价to reduce||to make a reduction PW)aLycPK  
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　　减价to deduct||to make a deduction ,rO[mNk9@  
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　　回扣to rebate 6 bO;&  
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　　现金折扣cash discount kGHC]Fb)  
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　　货到付款||现金提货cash on deliver （C.O.D.） O#_x)13  
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　　货到付现款cash on arrival u$\a3yi  
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　　即时付款prompt cash w~+aW(2  
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　　净价||最低价格付现net cash `s/?b|,  
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　　现金付款ready cash -=5)NH t  
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　　即期付款spot cash||cash down||cash on the nail DTY<0Q.  
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　　凭单据付现款cash against documents Pil;/t)"  
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　　凭提单付现款cash against bills of lading FPv"N'/  
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　　承兑交单documents against acceptance （D/A） u"+}I,'L  
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　　付款交单documents against payment （D/P） J^zi2jtV  
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　　追加信用证additional credit||additional L/C ClQe4uo{  
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　　信用证金额amount of credit r"]'`qP,  
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　　赊帐金额credit balance S/gm.?$V  
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　　可撤消信用证revocable L/C /QxlGfNZ  
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　　不可撤消信用证irrevocable L/C ~W{-
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　　保兑信用证confirmed L/C 3W&S.$l  
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　　不保兑信用证unconfirmed L/C iRw&49  
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　　可转让信用证assignable L/C||transferable L/C 1}g:|Q  
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　　银行信用证bankers L/C ai-n z-;  
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　　有追索权信用证with recourse L/C pIO4,VL;W  
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　　无追索权信用证without recourse L/C $G!R,eQ  
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　　单一信用证simple credit lU.Kc  
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　　无条件信用证open credit||free credit C/tr$.2H=  
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　　普通信用证general letter of credit Lp&k3?W  
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　　旅行信用证circular letter of credit 4s.]M>Yb  
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　　特别信用证special letter of credit Xe1P- 60  
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　　信用证底帐letter of credit ledger Fx#jV\''s  
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　　信用证发行帐letter of credit issued account &|o$=Ad  
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　　信用证金额amount of credit ;hDa@3|]34  
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　　信用证余额||信用证结欠credit balance ^DAu5|--R  
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　　开立信用证to open a credit }DjYGMrTB  
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　　通过银行开立信用证to establish a credit through a bank ;_"U "?h_J  
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　　电开信用证to cable a credit QU5Sy oL[  
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　　取消信用证to cancel a credit B6M+mx"G  

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　　开出信用证to issue a credit lj[,|[X7`  
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　　在某银行开立信用证to arrange a credit with a bank 5<+K?uhm  
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　　修改信用证to amend a credit 9;=dxWf   
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　　延展信用证有效期to extend a credit Akk 3 Qx  
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　　增加信用证面额to increase a credit 3YL l;TP_  
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　　寄出信用证to send a credit ~)X[(T{  
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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】