[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 &tULSp@J  
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　　拒绝承兑而退票dishonour by non-acceptance >tq,F"2amC  
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　　由于存款不足而退票dihonour by non-payment A-GRuC  
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　　提交presentation R7L:U+*V"  
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　　背书endorsement||indorsement ,u^S(vxyz  
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　　无记名背书general endorsement||blank endorsement Qe!Q $  
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　　记名式背书special endorsement||full endorsement $Yr'`(Cbc  
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　　附条件背书conditional endorsement y=H^U.  
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　　限制性背书restrictive endorsement a:oZ5PX=  
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　　无追索权背书endorsement without recourse .oJs"=h:m  
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　　期满||到期maturity N F[v/S  
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　　托收collection ?/_8zpW  
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　　新汇票||再兑换汇票re-exchange||re-draft {QTrH-C  
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　　外汇交易exchange dealing||exchange deals &=sVq^d@qe  
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　　汇兑合约exchange contract 6 1=?(Iw  
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　　汇兑合约预约forward exchange contract sOJH$G3O  
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　　外汇行情exchange quotation $XqfwlUu/4  
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　　交易行情表course of exchange||exchange table *-timVlaE  
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　　汇价||兑换率exchange rate||rate of exchange :<OInKE>Cx  
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　　官方汇率official rate JM#jg-z,~  
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　　挂牌汇率||名义汇率nominal rate :\@WY  
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　　现汇汇率spot rate -R,[/7zj  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate !8"516!d|p  
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　　兑现率||兑现汇率demand rate &z-f,`yG  
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　　长期汇率long rate *'+OA
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　　私人汇票折扣率rate on a private bill \A\a=A[  
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　　远期汇票兑换率forward rate MOJ-q3H^W  
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　　套价||套汇汇率||裁定外汇行情cross rate =|n NC  
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　　付款汇率pence rate D-.XSIEMu  
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　　当日汇率||成交价currency rate W:uIG-y~  
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　　套汇||套价||公断交易率arbitrage W'\{8&:!  
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　　汇票交割||汇票议付negotiation of draft LSQ2pB2V  
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　　交易人||议付人negotiator <CL0@?*i9  
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　　票据交割||让与支票票据议付to negotiatie a bill Ys10r-kDS  
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　　折扣交割||票据折扣to discount a bill n 5NkjhP~Z  
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　　票据背书to endorse a bill AigL:4[  
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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 ;JpU4W2/  
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　　收到汇款to receive remittance M'D;2qo  
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　　填写收据to make out a receipt TL+a_]3@  
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　　付款方法mode of payment SX|b 0S,  
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　　现金付款payment by cash||cash payment||payment by ready cash VAc-RaA  
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　　以支票支付payment by cheque -p`hevRr  
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　　以汇票支付payment by bill 4E:HO\  
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　　以物品支付payment in kind &C3
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　　付清||支付全部货款payment in full||full payment p^+k:E>U  
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　　支付部分货款||分批付款payment in part||part payment||partial payment %;9f$:U  
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　　记帐付款||会计帐目内付款payment on account )cB00*/  
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　　定期付款payment on term gh
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　　年分期付款annual payment J'y*;@4l^:  
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　　月分期付款monthly payment||monthly instalment "8VCX
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　　延滞付款payment in arrear ["GC   
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　　预付货||先付payment in advance||prepayment k( 1rp|qf  
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　　延付货款deferred payment !l@IG  C  
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　　立即付款prompt payment||immediate payment 5)o-$1s A  
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　　暂付款suspense payment 2t\a/QE)E  
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　　延期付款delay in payment||extension of payment 2|(J<H  
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　　支付票据payment bill \?h +  
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　　名誉支付||干与付款payment for honour||payment by intervention z?_c:]D  
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　　结帐||清算||支付settlement  Yul-.X  
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　　分期付款instalment k}l5v)m  
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　　滞付||拖欠||尾数款未付arrears X1!m]s(I  
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　　特许拖延付款日days of grace z}yntY]n  
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　　保证付款del credere eI8^T?  
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　　付款to pay||to make payment||to make effect payment EbuOPa  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance c, \TL ]  
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　　支出||付款to defray||to disburse W}+Q!T=  
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　　结清to clear off||to pya off fXvJ 3w(  
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　　请求付款to ask for payment||to request payment O*r
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　　恳求付帐to solicit payment {_|~G|Z  
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　　拖延付款to defer payment||to delay payment yPn5l/pDDr  
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　　付款被拖延to be in arrears with payment V' " p a  
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　　还债to discharge {HNGohZt  
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　　迅速付款to pay promptly k# ZO4  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly ny'~pT'00  
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　　付款相当慢to pay slowly||to take extended credit ik_Ll|  
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　　付款不好to pay badly||to be generally in arrear with payments prb;q~  
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　　付款颇为恶劣to pay very badly||to never pay unless forced =B4mi.;@i  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 0vQ@n
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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 BM&95p  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. rr'RX  
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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. Hwklk9 U
 
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　　||I shall be compelled to take steps to enforce payment. Ti#2D3  
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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 [ahD%UxO5  
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　　little longer. Jj*XnL*  
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　　索取利息to charge interest f}Eoc>n  
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　　附上利息to draw interest||to bear interest||to allow interest Ra&HzK?  
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　　生息to yield interest z If/jk  
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　　生息3% to yield 3% Eh#W*Bg  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit ~ULuX" n  
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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 qS*qHT(u19  
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　　向银行提款to withdraw ones deposit from a bank R#`hT  
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　　换取现金to convert into money||to turn into cash||to realize R}8!~Ma`|  
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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 ea3AcT6  
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　　打折扣购买to buy at a discount DhG2!'N  
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　　打折扣出售to sell at a discount 25XD fi75  
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　　打折扣-让价to reduce||to make a reduction K8XXO"  
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　　减价to deduct||to make a deduction D@rOX(m  
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　　回扣to rebate \vT0\1:|i  
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　　现金折扣cash discount ;VSHXU'H  
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　　货到付款||现金提货cash on deliver （C.O.D.） CtTG`)"|  
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　　货到付现款cash on arrival w{?nX6a@p  
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　　即时付款prompt cash T|GRkxd,E3  
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　　净价||最低价格付现net cash B#&U5fSw+0  
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　　现金付款ready cash _:x/\8P  
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　　即期付款spot cash||cash down||cash on the nail u3R0_8 _.w  
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　　凭单据付现款cash against documents lj/?P9  
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　　凭提单付现款cash against bills of lading Wy.2*+5FX0  
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　　承兑交单documents against acceptance （D/A） hzg&OW=:  
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　　付款交单documents against payment （D/P） -PbGNF  
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　　追加信用证additional credit||additional L/C ld-c?  
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　　信用证金额amount of credit ,@tYD(Z  
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　　赊帐金额credit balance [h""
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　　可撤消信用证revocable L/C !lG5BOJM  
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　　不可撤消信用证irrevocable L/C ^*#5iT8/  
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　　保兑信用证confirmed L/C w6+X{  
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　　不保兑信用证unconfirmed L/C rBye%rQRq  
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　　可转让信用证assignable L/C||transferable L/C dms R>Q  
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　　银行信用证bankers L/C ` :eXXE  
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　　有追索权信用证with recourse L/C HUuL3lYka  
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　　无追索权信用证without recourse L/C P6&@fwJ<  
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　　单一信用证simple credit ;g?oU"YM  
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　　无条件信用证open credit||free credit y-m<&{q  
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　　普通信用证general letter of credit ;| ##~Y.9  
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　　旅行信用证circular letter of credit ZE.nB- H  
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　　特别信用证special letter of credit \< <u  
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　　信用证底帐letter of credit ledger f9W@!]LHJ  
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　　信用证发行帐letter of credit issued account y/k6gl[`  
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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 7dyGC:YuTL  
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　　开立信用证to open a credit <e-9We."  
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　　通过银行开立信用证to establish a credit through a bank yoGe^gar  
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　　电开信用证to cable a credit 
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　　取消信用证to cancel a credit "aIiW VQ  
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　　开出信用证to issue a credit <^snS,06  
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　　在某银行开立信用证to arrange a credit with a bank _U(b  
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　　修改信用证to amend a credit S1sNVW  
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　　延展信用证有效期to extend a credit #_0OYL`(mE  
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　　增加信用证面额to increase a credit {R%v4#nk  
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　　寄出信用证to send a credit fgIzT!fyz  
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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】