[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 SNY~9:;]f  
aL\nT XakX  
　　拒绝承兑而退票dishonour by non-acceptance =J1rlnaaEL  
;NNe!}C  
　　由于存款不足而退票dihonour by non-payment #A]-ax?Qc}  
>[X{LI(_<<  
　　提交presentation .7n\d55a  
np~~mdmRK  
　　背书endorsement||indorsement ^iQn'++
Q  
aF7nvu*N  
　　无记名背书general endorsement||blank endorsement eI@ q|"U  
TRsE %  
　　记名式背书special endorsement||full endorsement L\;6y*K  
;'-olW~  
　　附条件背书conditional endorsement a ^%"7Ri  
hR.@b*q?R  
　　限制性背书restrictive endorsement cV`E>w=D0  
6 PxW8pn  
　　无追索权背书endorsement without recourse x\QY@9  
|{,KRO0P  
　　期满||到期maturity T~b>B`_  
_v* nlc  
　　托收collection $-On~u0g  
1Z,[|wJ  
　　新汇票||再兑换汇票re-exchange||re-draft Oh4AsOj@  
\Y{k7^G}A  
　　外汇交易exchange dealing||exchange deals $y b4xU  
+*_5tWAc  
　　汇兑合约exchange contract 3QpYmX<E  
IJ/sX_k  
　　汇兑合约预约forward exchange contract Q);n<Z:X~  
Y[ N^p#t{  
　　外汇行情exchange quotation \lSU  
J/3_C6U
Z  
　　交易行情表course of exchange||exchange table HOBP`lf  
d[;.r  
　　汇价||兑换率exchange rate||rate of exchange "]-Xmdk09  
/y>>JxAEb  
　　官方汇率official rate H)(:8~c,p  
77Bg l4P  
　　挂牌汇率||名义汇率nominal rate fK(}Ce  
8|$3OVS  
　　现汇汇率spot rate 1 `KN]Nt  
cm[c
ze+*  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate asC_$tsMe  
Y F*OU"2U  
　　兑现率||兑现汇率demand rate <r3J0)r
}  
Q~Z=(rP20  
　　长期汇率long rate :\=CRaA  
oP4GEr  
　　私人汇票折扣率rate on a private bill @9&P~mo/  
]
G2uk`  
　　远期汇票兑换率forward rate E#F/88(  
M5x U9 ]B  
　　套价||套汇汇率||裁定外汇行情cross rate pBw0" ff  
(L`j0kPN  
　　付款汇率pence rate ,()0'h}n  
YX*Qd$chZ  
　　当日汇率||成交价currency rate EKp@9\XBC  
RW P<B0)  
　　套汇||套价||公断交易率arbitrage ~gu3g^<0v  
 kQ  
　　汇票交割||汇票议付negotiation of draft ,<2DLp%%D  
'' |#cEc)  
　　交易人||议付人negotiator $t/x;<.H  
FW.$5*f='  
　　票据交割||让与支票票据议付to negotiatie a bill `N5|Ho*C  
BAO|)~1Pd  
　　折扣交割||票据折扣to discount a bill CNww`PX,zZ  
Xj*vh m%i  
　　票据背书to endorse a bill &
=/  
|$7vI&m  
　　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 3T&6opaF  
Xo*
DvD  
　　收到汇款to receive remittance <?D\+khlq  
rL5z]RY  
　　填写收据to make out a receipt f$'2}'.!$  
V:G
>G'Eh0  
　　付款方法mode of payment 6b!F1
  
Xer bUkZ  
　　现金付款payment by cash||cash payment||payment by ready cash CZbYAxNl  
Rml2"9"`  
　　以支票支付payment by cheque !'Q -yoHKD  
NuU9~gSQ  
　　以汇票支付payment by bill 8 B**8yg.  
,y%3mR_~  
　　以物品支付payment in kind [2|kl l  
1[]&(Pa  
　　付清||支付全部货款payment in full||full payment e]Zngt?b  
0 &GRPu27  
　　支付部分货款||分批付款payment in part||part payment||partial payment "U\JV)N  
X<R?uI?L   
　　记帐付款||会计帐目内付款payment on account jg&E94}+  
1xc~`~  
　　定期付款payment on term ^`<w &I@  
2[gFkyqe  
　　年分期付款annual payment jP~Z`yf  
xW[ -n  
　　月分期付款monthly payment||monthly instalment ]
!IVz)<E&  
iX\W;V  
　　延滞付款payment in arrear Z;h<6[(  
e${>#>  
　　预付货||先付payment in advance||prepayment !p1qJ
[  
V_Wwrhua  
　　延付货款deferred payment Tz9`uW~Mf  
vF?5].T  
　　立即付款prompt payment||immediate payment 3<F </  
H}LS??P  
　　暂付款suspense payment =~I-]4  
a {ab*tM  
　　延期付款delay in payment||extension of payment 9 fMau  
/cZ-tSC)o  
　　支付票据payment bill 7u[j/l,  
6; Y0a4Ax  
　　名誉支付||干与付款payment for honour||payment by intervention "k Te2iS  
(Y^X0yA/  
　　结帐||清算||支付settlement 2r%lA\,h$  
.%zy` n  
　　分期付款instalment !`mZ0c+  
}$\M{#C~  
　　滞付||拖欠||尾数款未付arrears Z`& 4SH=j  
``A 0WN  
　　特许拖延付款日days of grace Z#.f&K )xX  
^;c16  
　　保证付款del credere + S4fGT  
x3rlJs`$;  
　　付款to pay||to make payment||to make effect payment .`CZUKG  
6'W[{gzl  
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance .ZMW>U>  
ip~$X 2  
　　支出||付款to defray||to disburse 0R0{t=VJZ  
2m>-dqg  
　　结清to clear off||to pya off 8J)xzp`*)  
Bb{!Yh].:A  
　　请求付款to ask for payment||to request payment VB<Jf'NU  
"G:<7oTa  
　　恳求付帐to solicit payment B4XZko(  
OMk5{-8B  
　　拖延付款to defer payment||to delay payment wC-Rr^q  
;# MB7A  
　　付款被拖延to be in arrears with payment H[b}k
ZW:a  
=_]2&(?  
　　还债to discharge !Oi~:Pp  
z>R#H/h+  
　　迅速付款to pay promptly :SV>+EDY   
_p?s9&  
　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly `c+/q2M  
PIXL6  
　　付款相当慢to pay slowly||to take extended credit saD-D2oj  
d1joVUYE  
　　付款不好to pay badly||to be generally in arrear with payments 8q )=  
E|:!Q8"%w  
　　付款颇为恶劣to pay very badly||to never pay unless forced U1_&gy @y  
&:=$wc  
　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill $mGvJ*9  
q8ImrC.'^  
　　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 -=698h*  
\M]-bw`  
　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. o/o:2p.  
_#o' +_Z  
　　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. O3V.^_k;  
fE,9zUo  
　　||I shall be compelled to take steps to enforce payment. F^!mI7Z|(2  
%i)B* 9k  
　　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 _~aG|mAj
 
mDFlz1J,e  
　　little longer. c-j_INGm  
nU`Lhh8y  
　　索取利息to charge interest TOLl@p]lU  
( #&|Dp^'  
　　附上利息to draw interest||to bear interest||to allow interest [&Hkn5yq  
NN 0Q`r,8}  
　　生息to yield interest H;WY!X$x  
=neL}Fav56  
　　生息3% to yield 3% zGc(Ef5`M6  
p2x [
p  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit 6gOe!mm  
O_K_f+7  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit *Zd84wRSj  
/&ygiH{^  
　　向银行提款to withdraw ones deposit from a bank }1+%_|Y-E  
e<gx~N9l'  
　　换取现金to convert into money||to turn into cash||to realize 9>,Q gp,w  
@{Py%  
　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price yZ}d+7T}  
qX>Q
+_^  
　　打折扣购买to buy at a discount (*l2 ('e#@  
ST8!i`Q$  
　　打折扣出售to sell at a discount k3@HI|  
#-u [$TA  
　　打折扣-让价to reduce||to make a reduction :,*eX' fH  
hhRaJ  
　　减价to deduct||to make a deduction 9(VRq^Z1  
r>qA $zD^  
　　回扣to rebate Jme%  
@Hr+/52B  
　　现金折扣cash discount c8'Cq7  
P0\eBS  
　　货到付款||现金提货cash on deliver （C.O.D.） L{ ^4DznI  
=v"xmx&4  
　　货到付现款cash on arrival 6GOcI#C9C  
Ht=$] Px  
　　即时付款prompt cash 1 ycc5=.  
j.c8}r&  
　　净价||最低价格付现net cash
q=Xg*PM,  
Ge}$rLu]0  
　　现金付款ready cash - 0~IY  
WL~`u  
　　即期付款spot cash||cash down||cash on the nail kHU"AD} .  
,hE/II`-d'  
　　凭单据付现款cash against documents -l.pA(O  
}V^e7d  
　　凭提单付现款cash against bills of lading F RH&B5w  
VJ1* |r,  
　　承兑交单documents against acceptance （D/A） _.f@Y`4d  
G\/IM  
　　付款交单documents against payment （D/P） Lpm?#g uR  
3hJH(ToO  
　　追加信用证additional credit||additional L/C ^]rxhpS  
FX 1C e  
　　信用证金额amount of credit S:s 3EM  
a @SUi~+3  
　　赊帐金额credit balance :J%'=_I&H  
-931'W[s,  
　　可撤消信用证revocable L/C !1-&Y'+  
Q eK{ MF  
　　不可撤消信用证irrevocable L/C J8h7e}n?  
s-5wbi.C  
　　保兑信用证confirmed L/C o_:Qk;t  
,|x\MHd?t_  
　　不保兑信用证unconfirmed L/C Hd*Fc=>"Y  
#O6 EP#B  
　　可转让信用证assignable L/C||transferable L/C y$h"ty{g  
|J ?:91  
　　银行信用证bankers L/C 3jg'1^c  
U 1F-~{r  
　　有追索权信用证with recourse L/C 5\?3$<1I  
KZ4zF  
　　无追索权信用证without recourse L/C SauHFl8?  
;r@!a!NLB  
　　单一信用证simple credit x.G"D(  
[edH%S}\  
　　无条件信用证open credit||free credit AJ
4r/b}  
eRVY.E<  
　　普通信用证general letter of credit
Q(blW  
?+Hp?i$1  
　　旅行信用证circular letter of credit 9C?cm:  
Z{#"-UG   
　　特别信用证special letter of credit ,M{Q}:$+4  
?to1rFrU  
　　信用证底帐letter of credit ledger
Dx0O'uwR  
!3QRzkJX~  
　　信用证发行帐letter of credit issued account ,P!D-MN$V  
E{I)
]h  
　　信用证金额amount of credit Vbo5`+NAis  
fIH#  
　　信用证余额||信用证结欠credit balance Vl4Z_viNH  
E0
T&GR@.  
　　开立信用证to open a credit psu OJ-  
[Ek42%  
　　通过银行开立信用证to establish a credit through a bank ,y{0bq9*2  
NA=#>f+U%  
　　电开信用证to cable a credit PE|PwqX  
TZj[O1E  
　　取消信用证to cancel a credit P6:;Y5e0  
B% 2L1T=  
　　开出信用证to issue a credit P3i^S_  
p %L1uwLG  
　　在某银行开立信用证to arrange a credit with a bank rNZO.qijz  
%N>\:85?  
　　修改信用证to amend a credit qP&byEs"  
M5F(<,n;  
　　延展信用证有效期to extend a credit ,TEuM|  
TR~|c|B  
　　增加信用证面额to increase a credit F. }l(KuJ  
!O 4<I_EY{  
　　寄出信用证to send a credit (1rJFl!  
wLY#dm  
　　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】