[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 :=2l1Y[-G  
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　　拒绝承兑而退票dishonour by non-acceptance }Oe9Zq  
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　　由于存款不足而退票dihonour by non-payment 0RkiD8U5  
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　　提交presentation k%h%mz  
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　　背书endorsement||indorsement ~,O}wT6q  
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　　无记名背书general endorsement||blank endorsement J/ZC<dkYQ  
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　　记名式背书special endorsement||full endorsement mqKr+  
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　　附条件背书conditional endorsement 2R`/Oox   
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　　限制性背书restrictive endorsement f}?q  
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　　无追索权背书endorsement without recourse Y]9C8c)  
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　　期满||到期maturity sI#r3:?i  
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　　托收collection \ 0aa0=  
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　　新汇票||再兑换汇票re-exchange||re-draft (g#,AX  
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　　外汇交易exchange dealing||exchange deals X8| 0RU@f  
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　　汇兑合约exchange contract Ilv
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　　汇兑合约预约forward exchange contract 'qnnZ E  
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　　外汇行情exchange quotation OVf%m~%&s  
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　　交易行情表course of exchange||exchange table AZ& ]@Ao  
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　　汇价||兑换率exchange rate||rate of exchange 5$Aiez~tBq  
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　　官方汇率official rate RlnJl
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　　挂牌汇率||名义汇率nominal rate G,JK$j>*l  
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　　现汇汇率spot rate e+7x &-+  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate Th\t6K~  
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　　兑现率||兑现汇率demand rate Sn~|<Vf  
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　　长期汇率long rate T!pjv8y@R  
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　　私人汇票折扣率rate on a private bill P1Chmg  
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　　远期汇票兑换率forward rate >5+]~[S  
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　　套价||套汇汇率||裁定外汇行情cross rate [t}$W*hY  
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　　付款汇率pence rate ]eD5It\  
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　　当日汇率||成交价currency rate 990sE t?  
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　　套汇||套价||公断交易率arbitrage rP7 ~R  
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　　汇票交割||汇票议付negotiation of draft D?<R5zp  
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　　交易人||议付人negotiator yqKERdm  
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　　票据交割||让与支票票据议付to negotiatie a bill k6PHyt`3'  
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　　折扣交割||票据折扣to discount a bill ^lYa9k
 
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　　票据背书to endorse a bill WG?;Z  
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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 ("$ ,FRTQ:  
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　　收到汇款to receive remittance :w5p#+/,P  
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　　填写收据to make out a receipt ,}hJ)  
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　　付款方法mode of payment jQLiqi`  
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　　现金付款payment by cash||cash payment||payment by ready cash 84uHK)h<%  
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　　以支票支付payment by cheque l{b*YUsz>  
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　　以汇票支付payment by bill M7 Z9(3Va  
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　　以物品支付payment in kind c5e wG  
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　　付清||支付全部货款payment in full||full payment ;`P}\ Q{  
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　　支付部分货款||分批付款payment in part||part payment||partial payment X_nxC6[m%  
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　　记帐付款||会计帐目内付款payment on account \L@DDK|"`6  
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　　定期付款payment on term 4 `Z8EV  
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　　年分期付款annual payment _~_E(rTn  
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　　月分期付款monthly payment||monthly instalment g.re`m|Aj  
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　　延滞付款payment in arrear h72#AN  
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　　预付货||先付payment in advance||prepayment ILQB%0!  
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　　延付货款deferred payment 3?rYt:Uf!  
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　　立即付款prompt payment||immediate payment `
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　　暂付款suspense payment ?UPZ49y  
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　　延期付款delay in payment||extension of payment }&{z-/;H  
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　　支付票据payment bill 609_ZW;)  
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　　名誉支付||干与付款payment for honour||payment by intervention *+wGXm  
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　　结帐||清算||支付settlement @\|W#,~  
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　　分期付款instalment h/t{= @ .5  
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　　滞付||拖欠||尾数款未付arrears zAxscDf'  
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　　特许拖延付款日days of grace _FRwaFVJ3  
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　　保证付款del credere |Qe#[Q7  
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　　付款to pay||to make payment||to make effect payment #cRw0bn:  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance 3i c6!T#t"  
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　　支出||付款to defray||to disburse !7KSNwGu  
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　　结清to clear off||to pya off y ;$8C  
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　　请求付款to ask for payment||to request payment \ tK{!v+  
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　　恳求付帐to solicit payment UY!N"[&  
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　　拖延付款to defer payment||to delay payment ;hsem,C h7  
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　　付款被拖延to be in arrears with payment [9:'v@Ph  
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　　还债to discharge *XCid_{(  
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　　迅速付款to pay promptly SREe, e\  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly yz CQ  
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　　付款相当慢to pay slowly||to take extended credit ygvX}q  
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　　付款不好to pay badly||to be generally in arrear with payments 4K(AXk  
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　　付款颇为恶劣to pay very badly||to never pay unless forced 1%;o- F@  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill ?ep'R&NV  
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　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you XYOPX>$T  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. g@va@*|~d  
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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. 4r&S&^  
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　　||I shall be compelled to take steps to enforce payment. Zw)*+> +FV  
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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 x tJ_azt  
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　　little longer. lO)0p2  
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　　索取利息to charge interest *6-fvqCv  
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　　附上利息to draw interest||to bear interest||to allow interest YSvZ7G(m>  
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　　生息to yield interest =*AAXNs@3  
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　　生息3% to yield 3% 6%p$C oR  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit @wy&Z  
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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 a^vXw Y  
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　　向银行提款to withdraw ones deposit from a bank Ag>E%N
  
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　　换取现金to convert into money||to turn into cash||to realize _e ]jz2j  
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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 D['z/r6F  
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　　打折扣购买to buy at a discount t Z_ni}  
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　　打折扣出售to sell at a discount !Od?69W, $  
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　　打折扣-让价to reduce||to make a reduction X"hoDg  
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　　减价to deduct||to make a deduction +@'{  
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　　回扣to rebate Y:~A-_  
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　　现金折扣cash discount %TY;}V59b  
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　　货到付款||现金提货cash on deliver （C.O.D.） -:hiLZJ7-  
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　　货到付现款cash on arrival W>ziA  
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　　即时付款prompt cash I^M%+\  
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　　净价||最低价格付现net cash hmA$gR_  
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　　现金付款ready cash y^rcUPLT  
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　　即期付款spot cash||cash down||cash on the nail @R5jUPUVV  
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　　凭单据付现款cash against documents
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　　凭提单付现款cash against bills of lading F S3MR9  
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　　承兑交单documents against acceptance （D/A） u|!O
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　　付款交单documents against payment （D/P） WjyuaAWY  
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　　追加信用证additional credit||additional L/C vyME  
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　　信用证金额amount of credit 6.o8vC/PZ  
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　　赊帐金额credit balance >m}U|#;W  
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　　可撤消信用证revocable L/C ZZkxEq+D  
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　　不可撤消信用证irrevocable L/C E8TJ*ZU  
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　　保兑信用证confirmed L/C 2Xu?/yd  
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　　不保兑信用证unconfirmed L/C q P<n<  
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　　可转让信用证assignable L/C||transferable L/C U({20  
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　　银行信用证bankers L/C ]!u12^A{  
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　　有追索权信用证with recourse L/C +N161vo7  
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　　无追索权信用证without recourse L/C Q^^.@FU"x  
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　　单一信用证simple credit |4UU`J9M  
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　　无条件信用证open credit||free credit Fq{Z-yVp  
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　　普通信用证general letter of credit #q;hX;Va  
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　　旅行信用证circular letter of credit R&z)  
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　　特别信用证special letter of credit fI{ZElPp  
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　　信用证底帐letter of credit ledger @W\y#5"B  
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　　信用证发行帐letter of credit issued account RwH<JaL:  
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　　信用证金额amount of credit tEz6B }  
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　　信用证余额||信用证结欠credit balance Km~\^(a '  
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　　开立信用证to open a credit *wNX<R.  
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　　通过银行开立信用证to establish a credit through a bank LPjsR=xi  
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　　电开信用证to cable a credit e=11EmN9  
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　　取消信用证to cancel a credit oB 9t&yM  
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　　开出信用证to issue a credit x\=2D<@az  
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　　在某银行开立信用证to arrange a credit with a bank +/A`\9QT  
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　　修改信用证to amend a credit %-~W|Y  
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　　延展信用证有效期to extend a credit p_!;N^y.  
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　　增加信用证面额to increase a credit >*xa\ve  
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　　寄出信用证to send a credit FHNK%Ko  
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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】