[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 Au,}5=+`P  
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　　拒绝承兑而退票dishonour by non-acceptance C/+8lA6NV  
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　　由于存款不足而退票dihonour by non-payment w7"Z@$fs  
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　　提交presentation % ;2x.  
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　　背书endorsement||indorsement %97IXrE  
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　　无记名背书general endorsement||blank endorsement d*T;RBk  
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　　记名式背书special endorsement||full endorsement w8(qiU  
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　　附条件背书conditional endorsement cv0}_<Tyx  
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　　限制性背书restrictive endorsement ~OEP)c\k  
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　　无追索权背书endorsement without recourse )=X8kuB~  
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　　期满||到期maturity L;'+O u  

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　　托收collection b'^-$  
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　　新汇票||再兑换汇票re-exchange||re-draft 0%+TU4Xx  
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　　外汇交易exchange dealing||exchange deals R{+Rvk  
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　　汇兑合约exchange contract
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　　汇兑合约预约forward exchange contract ]`y4n=L
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　　外汇行情exchange quotation |]]Xee]  
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　　交易行情表course of exchange||exchange table r 06}@7  
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　　汇价||兑换率exchange rate||rate of exchange \p.Byso,  
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　　官方汇率official rate $d!Sl a  
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　　挂牌汇率||名义汇率nominal rate W<B8PS$  
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　　现汇汇率spot rate ^`\c;!)F<  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate M&y!w 
 
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　　兑现率||兑现汇率demand rate +vLuzM-  
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　　长期汇率long rate Sy'/%[+goJ  
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　　私人汇票折扣率rate on a private bill @k,u xe-  
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　　远期汇票兑换率forward rate EUe2<G  
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　　套价||套汇汇率||裁定外汇行情cross rate C_PXh>H]'  
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　　付款汇率pence rate U{LDtn%@h6  
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　　当日汇率||成交价currency rate )~O{jd  
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　　套汇||套价||公断交易率arbitrage :4<+)r26  
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　　汇票交割||汇票议付negotiation of draft =q^o6{d0"  
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　　交易人||议付人negotiator Cr4shdN34  
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　　票据交割||让与支票票据议付to negotiatie a bill ?qw&H /R  
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　　折扣交割||票据折扣to discount a bill p2!x8`IB*  
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　　票据背书to endorse a bill LZM[Wg#  
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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 u$&7fmZ  
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　　收到汇款to receive remittance ?9v!UT&#  
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　　填写收据to make out a receipt A!<R?  
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　　付款方法mode of payment Fmt5"3B  
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　　现金付款payment by cash||cash payment||payment by ready cash "
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　　以支票支付payment by cheque `\q4z-<-  
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　　以汇票支付payment by bill W}WGg|ug  
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　　以物品支付payment in kind (~}yt.7K  
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　　付清||支付全部货款payment in full||full payment 2*Z~JM  
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　　支付部分货款||分批付款payment in part||part payment||partial payment /%Rz`}  
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　　记帐付款||会计帐目内付款payment on account uc=-+*D'I  
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　　定期付款payment on term *ta|,  
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　　年分期付款annual payment u~1[nH:  
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　　月分期付款monthly payment||monthly instalment rA8neO)  
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　　延滞付款payment in arrear )f(#Fn  
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　　预付货||先付payment in advance||prepayment (IIOKx_  
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　　延付货款deferred payment /Kw
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　　立即付款prompt payment||immediate payment twNZ^=SGr  
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　　暂付款suspense payment F{
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　　延期付款delay in payment||extension of payment ut& RKr3  
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　　支付票据payment bill t \DS}3pv  
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　　名誉支付||干与付款payment for honour||payment by intervention JT[|l-\zo  

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　　结帐||清算||支付settlement 7AV!v`  
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　　分期付款instalment f@[q# }6  
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　　滞付||拖欠||尾数款未付arrears iZgv VH  
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　　特许拖延付款日days of grace 3)atqM)i  
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　　保证付款del credere a&.8*|w3  
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　　付款to pay||to make payment||to make effect payment HS="t3  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance SEIGs_^'\  
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　　支出||付款to defray||to disburse `L]cJ0tAs  
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　　结清to clear off||to pya off -+Kx^V#'R  
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　　请求付款to ask for payment||to request payment ,kpkXK  
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　　恳求付帐to solicit payment a7%5Qg9B;  
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　　拖延付款to defer payment||to delay payment < :<E~anH  
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　　付款被拖延to be in arrears with payment  z y  
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　　还债to discharge 2?z3s|+[  
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　　迅速付款to pay promptly P`@d8%*;  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly wta\C{{  
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　　付款相当慢to pay slowly||to take extended credit rNO'0Ck=
 
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　　付款不好to pay badly||to be generally in arrear with payments yS@c2I602  
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　　付款颇为恶劣to pay very badly||to never pay unless forced 4~P{H/]  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 8jMw7ti  
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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 -iR}kP|  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. )c^Rc9e/  
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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. 4fT,/[k?  

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　　||I shall be compelled to take steps to enforce payment. Z[)t34EY"  
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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 *Cz>r}W  
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　　little longer. ~4
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　　索取利息to charge interest Xx~OZ^t&Vn  
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　　附上利息to draw interest||to bear interest||to allow interest qg7.E+  
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　　生息to yield interest zq>pK_WG  
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　　生息3% to yield 3% Ur6UE2  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit E/v.+m  
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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 f*,jhJ_I  
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　　向银行提款to withdraw ones deposit from a bank 5Ev9u),D+v  
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　　换取现金to convert into money||to turn into cash||to realize x{6KsYEY  
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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 VUpa^R  
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　　打折扣购买to buy at a discount VCSHq&p8  
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　　打折扣出售to sell at a discount 4nK\gXz19  
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　　打折扣-让价to reduce||to make a reduction [fx1H~T<  
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　　减价to deduct||to make a deduction O-J;iX}  
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　　回扣to rebate NRN3*YGo  
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　　现金折扣cash discount YT'G#U1x~  
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　　货到付款||现金提货cash on deliver （C.O.D.） m5m}RWZ#  
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　　货到付现款cash on arrival  J@sH(S  
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　　即时付款prompt cash 7#d>a=$h  
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　　净价||最低价格付现net cash 2l]*><q|  
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　　现金付款ready cash a~q_2S]h  
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　　即期付款spot cash||cash down||cash on the nail
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　　凭单据付现款cash against documents ,I6jfXI4  
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　　凭提单付现款cash against bills of lading 8=QOp[w

 
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　　承兑交单documents against acceptance （D/A） [Jv0^"]  
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　　付款交单documents against payment （D/P） h1}U#XV  
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　　追加信用证additional credit||additional L/C |o su4=s|  
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　　信用证金额amount of credit ha[c<e]uo[  
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　　赊帐金额credit balance \WS2g"(  
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　　可撤消信用证revocable L/C Vw-,G7v&E  
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　　不可撤消信用证irrevocable L/C w-iu/|}  
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　　保兑信用证confirmed L/C O2i7w1t  
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　　不保兑信用证unconfirmed L/C e&~vO| 3w%  
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　　可转让信用证assignable L/C||transferable L/C J]&^A$  
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　　银行信用证bankers L/C 9mE6Cp.Wv  
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　　有追索权信用证with recourse L/C 1oKF-";u(  
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　　无追索权信用证without recourse L/C
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　　单一信用证simple credit Xir ERc.e  
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　　无条件信用证open credit||free credit Cws;6i*=@  
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　　普通信用证general letter of credit uu7 ?,WT  
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　　旅行信用证circular letter of credit UY>[  
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　　特别信用证special letter of credit 5Zf^cou  
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　　信用证底帐letter of credit ledger 5D]3I=kj  
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　　信用证发行帐letter of credit issued account m^k$Z0  
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　　信用证金额amount of credit 8F>u6Y[P  
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　　信用证余额||信用证结欠credit balance 6ZO6O=KD  
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　　开立信用证to open a credit J#.f%V
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　　通过银行开立信用证to establish a credit through a bank 1Kjqs)p^  

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　　电开信用证to cable a credit 1NAGGr00  
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　　取消信用证to cancel a credit z`"*60b  
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　　开出信用证to issue a credit }_/]f!]  
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　　在某银行开立信用证to arrange a credit with a bank ?^whK<"]  
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　　修改信用证to amend a credit ]OSq}ul  
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　　延展信用证有效期to extend a credit -Oi8]Xw^@y  
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　　增加信用证面额to increase a credit 9^L{)t>  
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　　寄出信用证to send a credit /!#A'#Z  
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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】