[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 JY;u<xl  
y7rT[f/J  
　　拒绝承兑而退票dishonour by non-acceptance P&@,Z#\  
O,v C:av  
　　由于存款不足而退票dihonour by non-payment iC>%P&|-)|  
UlNV%34"  
　　提交presentation )~ &gBX  
-xN/H,xok  
　　背书endorsement||indorsement q Ho Hh  
$e,r>tgD  
　　无记名背书general endorsement||blank endorsement YTTij|(  
sX*L[3!vN  
　　记名式背书special endorsement||full endorsement I_N:j,Mx  
4sBvW  
　　附条件背书conditional endorsement Q"c/]Sk)  
x'OP0],#  
　　限制性背书restrictive endorsement kCoE;)y$  
;4GGXT++L  
　　无追索权背书endorsement without recourse T/ eX7p1  
`R7dn/  
　　期满||到期maturity F+ RE  
kUT^o  
　　托收collection VN\VTSZh?\  
v"mZy,u  
　　新汇票||再兑换汇票re-exchange||re-draft +uTl Lu;MT  
I3'UrKKO  
　　外汇交易exchange dealing||exchange deals iWFtb)3B  
\ Y8 sIs  
　　汇兑合约exchange contract ' u;Zw%O(J  
ct OCj$$u  
　　汇兑合约预约forward exchange contract FUJ<gqL  
.jC5 y&  
　　外汇行情exchange quotation q@;1{  
~Lg ;7i1L  
　　交易行情表course of exchange||exchange table Tr|PR t  
XZ3fWcw[  
　　汇价||兑换率exchange rate||rate of exchange '|),?  
Qb55q`'z  
　　官方汇率official rate %;= ?r*]  
r ?<kWR?w  
　　挂牌汇率||名义汇率nominal rate B9KBq$e  
G
-K{  
　　现汇汇率spot rate D]rYg'  
u2` j\ Vu  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate }aI>dHL  
YktZXc?iI<  
　　兑现率||兑现汇率demand rate $/5\Hg1  
kzNRRs\e  
　　长期汇率long rate |!7leL  
11Qi _T\  
　　私人汇票折扣率rate on a private bill F? 6Q(mRl  
?9!9lSH6%  
　　远期汇票兑换率forward rate V[]Pya|s+  
>j$a
Y  
　　套价||套汇汇率||裁定外汇行情cross rate ST~YO  
#Ufb  
　　付款汇率pence rate 7N@[Rtv  
B afNFPc  
　　当日汇率||成交价currency rate iQT0%WaHl  
J7%rP
J  
　　套汇||套价||公断交易率arbitrage [" Tro;K#  
?TIi0;h  
　　汇票交割||汇票议付negotiation of draft v&7<f
$5  
}$ qrNbLJ  
　　交易人||议付人negotiator JKO*bbj  
/vi Ic %=  
　　票据交割||让与支票票据议付to negotiatie a bill 4K dYiuz0`  
1ah,Zth2  
　　折扣交割||票据折扣to discount a bill /FpPf[  
UJ%.KU%Q}  
　　票据背书to endorse a bill + @|u 8+  
"U
hE'\()  
　　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 VAUd^6Xdwx  
&2[Xu4*  
　　收到汇款to receive remittance f7!48
,(fB  
R^sgafGl=  
　　填写收据to make out a receipt H"k\(SPVS  
U:eX^LE7  
　　付款方法mode of payment gd#?rc*f<3  
I|K!hQ"m  
　　现金付款payment by cash||cash payment||payment by ready cash 2@pEiq3  
P$N5j~*  
　　以支票支付payment by cheque |O'*CCrCL  
YGs'[On8  
　　以汇票支付payment by bill MtF0/aT  
Tz.okCo]z  
　　以物品支付payment in kind #f_'&m  
J(maJuY  
　　付清||支付全部货款payment in full||full payment ZGI<L  
Hg8 4\fA  
　　支付部分货款||分批付款payment in part||part payment||partial payment BhbfPQ  
7bRfkKD  
　　记帐付款||会计帐目内付款payment on account :[f[-F  
MZcvr9y  
　　定期付款payment on term dn?'06TD  
`,/5skeJ  
　　年分期付款annual payment Y}s6
__  
p1i}fGS  
　　月分期付款monthly payment||monthly instalment 9n_RkW5 g  
5 $$Cav  
　　延滞付款payment in arrear c+T`X?.j  
NG:4Q.G1g  
　　预付货||先付payment in advance||prepayment UWS 91GN@  
uV@'898%5  
　　延付货款deferred payment PO 0Od z  
> hq{:m  
　　立即付款prompt payment||immediate payment q@XJ,e1A  
@p^EXc*|  
　　暂付款suspense payment ?[>Y @w
e  
"$K]+0ryG<  
　　延期付款delay in payment||extension of payment B"#pv JN  
,)J>8eV  
　　支付票据payment bill C!+PBk[9  
qp#Euq6  
　　名誉支付||干与付款payment for honour||payment by intervention ]GCw3r(!  
YPq:z"`-y4  
　　结帐||清算||支付settlement $3&XM  
3&{6+A  
　　分期付款instalment ~]?EV?T  
_LfbEv<,T  
　　滞付||拖欠||尾数款未付arrears '73}{" '  
y!R9)=/M  
　　特许拖延付款日days of grace a MFUj+^  
jTV4iX  
　　保证付款del credere QfPw5 0N;  
"*l{ m2"  
　　付款to pay||to make payment||to make effect payment )1@%!fr  
n&|N=zh  
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance 4!xRA''  
&0|Z FXPd  
　　支出||付款to defray||to disburse *14:^neoI  
Fn4yx~0  
　　结清to clear off||to pya off T3"'` Sd9;  
}2m>S6""A  
　　请求付款to ask for payment||to request payment i!3*)-a\~`  
>t'A1`W  
　　恳求付帐to solicit payment ./0wt+  
\Zx&J.D  
　　拖延付款to defer payment||to delay payment < ]+Mdy  
C0Fd<|[  
　　付款被拖延to be in arrears with payment opN4@a7l  
Y+vIU*O  
　　还债to discharge 4tUt"N  
~!7x45(1#  
　　迅速付款to pay promptly y\-iGKz{0  
F9%+7Op^  
　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly Lr6C@pI  
Xppb|$qp4H  
　　付款相当慢to pay slowly||to take extended credit
ev+H{5W8  
J9j @V4  
　　付款不好to pay badly||to be generally in arrear with payments Q2woCxB  
0CXXCa7!  
　　付款颇为恶劣to pay very badly||to never pay unless forced `Eu,SvkFw  
3K/tB1  
　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 2Kr> 93O  
/ z`tI  
　　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 /Lm~GmPt  
2P@6Qe ?  
　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 5_L,7\5#  
{TJBB/B1  
　　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. 83'+q((<  
KiKw,@  
　　||I shall be compelled to take steps to enforce payment. VSV]6$~H  
/4;A.r`;  
　　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 .;ofRx<  
uW#s;1H.)  
　　little longer. -J#RGB{7  
l;R8"L:,p\  
　　索取利息to charge interest fB,eeT1v?h  
*f>\X[wN  
　　附上利息to draw interest||to bear interest||to allow interest '!?t+L%gO  
6d/v%-3  
　　生息to yield interest zOFHdd ,"g  
_j0xL{&&  
　　生息3% to yield 3% $G }9iV7  
Y{#*;p*I  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit /'_<~A  
cTRtMk%^  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit 2*#i/SE_  
U@n5
:d=  
　　向银行提款to withdraw ones deposit from a bank K`<HZK  
uWFyI"  
　　换取现金to convert into money||to turn into cash||to realize :2 :VMIa  
`VUJW]wGu  
　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price }YM\IPsPu  
xaoR\H  
　　打折扣购买to buy at a discount Ty~z%=H  
Iu`S0#+  
　　打折扣出售to sell at a discount JZ5";*,  
.oTS7rYw  
　　打折扣-让价to reduce||to make a reduction xVX:kDX  
FeO1%#2<y  
　　减价to deduct||to make a deduction N81M9#,["~  
|s(Ih_Zn  
　　回扣to rebate N3MPW  
&=n/h5e0t&  
　　现金折扣cash discount !]D`|HoW  
Sf.OBU1rs  
　　货到付款||现金提货cash on deliver （C.O.D.） XK@&$~iA3  
}B
L7P-km  
　　货到付现款cash on arrival >b=."i  
w{2CV\^>5  
　　即时付款prompt cash I_Gz~qk6  
/^\E:(RH  
　　净价||最低价格付现net cash e?B}^Dk0i  
8Lx1XbwK  
　　现金付款ready cash Y3(MKq  
M<NY`7$^  
　　即期付款spot cash||cash down||cash on the nail mf{M-(6'  
B9$f y).Gp  
　　凭单据付现款cash against documents .QZjJ9pvK  
~t
RGw^<9  
　　凭提单付现款cash against bills of lading "p
|. [d  
zn&ZXFgN  
　　承兑交单documents against acceptance （D/A） +/RR!vG,  
]$9y7Bhj.  
　　付款交单documents against payment （D/P） p8)R#QWz9  
zy"k b  
　　追加信用证additional credit||additional L/C La'6k  
$0 vT
_  
　　信用证金额amount of credit oD\t4]?E  
w$-q&  
　　赊帐金额credit balance +WMXd.iN,  
b6Z3(!] ]  
　　可撤消信用证revocable L/C I=<Qpd4  
8Yf*vp>T/x  
　　不可撤消信用证irrevocable L/C \O;/wf0Hg  
`sso Wn4  
　　保兑信用证confirmed L/C G7v<Q,s  
dW!El^w}  
　　不保兑信用证unconfirmed L/C 4Otq3s34FT  
L97 ~ma  
　　可转让信用证assignable L/C||transferable L/C WSxoGly  
s2|.LmC3|B  
　　银行信用证bankers L/C _ A#lyp  
_&9P&Zf4  
　　有追索权信用证with recourse L/C YG :^gi  
cHT\sJo`l  
　　无追索权信用证without recourse L/C vazA@|^ 8  
ISFNP
&&K  
　　单一信用证simple credit n^l*oEl  
!u
IY,  
　　无条件信用证open credit||free credit Xa#.GrH6  
An0N'yo"Z  
　　普通信用证general letter of credit 4u%AZ<-C}m  
-C~zvP;a  
　　旅行信用证circular letter of credit rEC  
js Z"T  
　　特别信用证special letter of credit ,]:<l  
\#) YS  
　　信用证底帐letter of credit ledger D]}~`SO  
\<T7EV.  
　　信用证发行帐letter of credit issued account \#J q%nd  
VV}"zc^  
　　信用证金额amount of credit Z8Y&
#cB  
zx2 `0%Q  
　　信用证余额||信用证结欠credit balance 0|j44e}  
U/s Z1u-  
　　开立信用证to open a credit r2'K'?T3  
4^:dmeMZ`  
　　通过银行开立信用证to establish a credit through a bank _/}$X"4  
JeNX5bXW  
　　电开信用证to cable a credit 26k~Z}  
UYJ>L  
　　取消信用证to cancel a credit <a - a~  
$/g`{OI]K  
　　开出信用证to issue a credit O-W[^r2e  

ocK4Nxs  
　　在某银行开立信用证to arrange a credit with a bank 
wXqwb|2  
<X4f2z{T{@  
　　修改信用证to amend a credit Kg>B$fBx)  
bCC &5b  
　　延展信用证有效期to extend a credit h?OSmzRLd  
>yn]h4
M  
　　增加信用证面额to increase a credit id : ^|  
0n`Temb/  
　　寄出信用证to send a credit e],(d7Jo  
MmvOyKNZF  
　　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】