[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 '. #3h$d  
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　　拒绝承兑而退票dishonour by non-acceptance EP8R[Q0_"  
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　　由于存款不足而退票dihonour by non-payment Nzb
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　　提交presentation $H1igYc  
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　　背书endorsement||indorsement 0Yfz?: 
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　　无记名背书general endorsement||blank endorsement -
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　　记名式背书special endorsement||full endorsement PfJfa/#pA  
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　　附条件背书conditional endorsement %(g!,!l)  
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　　限制性背书restrictive endorsement 9f$3{ g{m  
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　　无追索权背书endorsement without recourse 8 <Ex `  
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　　期满||到期maturity WRN}>]NgQ  
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　　托收collection _sI
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　　新汇票||再兑换汇票re-exchange||re-draft bdvVPjGc&  
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　　外汇交易exchange dealing||exchange deals Px?0)^"2  
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　　汇兑合约exchange contract ^-7-jZ@jz  
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　　汇兑合约预约forward exchange contract =+VI{~.|}  
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　　外汇行情exchange quotation 1Ewg_/R  
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　　交易行情表course of exchange||exchange table 4 zipgw  
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　　汇价||兑换率exchange rate||rate of exchange BmCBC,j<v>  
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　　官方汇率official rate lsB.>NlU  
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　　挂牌汇率||名义汇率nominal rate ;e\K8*o  
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　　现汇汇率spot rate p&3~n: Fo  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate Hv|(V3
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　　兑现率||兑现汇率demand rate b
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　　长期汇率long rate :*)b<:4  
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　　私人汇票折扣率rate on a private bill <`*v/D7\02  
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　　远期汇票兑换率forward rate a,\GOy(q{  
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　　套价||套汇汇率||裁定外汇行情cross rate zM<yd#`yt8  
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　　付款汇率pence rate cb9@ 0^-  
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　　当日汇率||成交价currency rate t}Kz
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　　套汇||套价||公断交易率arbitrage @RLlkWGc  
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　　汇票交割||汇票议付negotiation of draft Oa-~}hN  
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　　交易人||议付人negotiator O]\ eMM&  
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　　票据交割||让与支票票据议付to negotiatie a bill a1A3uP  
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　　折扣交割||票据折扣to discount a bill a8r+G]Z  
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　　票据背书to endorse a bill pt8#cU
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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 }#9 |au`  
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　　收到汇款to receive remittance }7/Ob)O  
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　　填写收据to make out a receipt v$bR&bCT  
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　　付款方法mode of payment w}Xy ;0c  
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　　现金付款payment by cash||cash payment||payment by ready cash 9Q*zf@w  
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　　以支票支付payment by cheque SLI358]$<  
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　　以汇票支付payment by bill -Khb  
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　　以物品支付payment in kind g;<_GL  
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　　付清||支付全部货款payment in full||full payment QzA/HP a  
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　　支付部分货款||分批付款payment in part||part payment||partial payment sK`pV8&xq  
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　　记帐付款||会计帐目内付款payment on account qVmG"et'J  
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　　定期付款payment on term qGc>+!y  
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　　年分期付款annual payment ]e]l08  
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　　月分期付款monthly payment||monthly instalment zj9aaZ}  
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　　延滞付款payment in arrear OL)M`eVQ'  
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　　预付货||先付payment in advance||prepayment ^)|1T#Tz  
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　　延付货款deferred payment /-jk_8@a  
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　　立即付款prompt payment||immediate payment BFyVq  
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　　暂付款suspense payment p&ml$N9fd  
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　　延期付款delay in payment||extension of payment nH]F$'rtA  
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　　支付票据payment bill bAqaf#}e  
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　　名誉支付||干与付款payment for honour||payment by intervention DV!) n 6  
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　　结帐||清算||支付settlement j (maj  
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　　分期付款instalment SH5G  
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　　滞付||拖欠||尾数款未付arrears S\O6B1<:  
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　　特许拖延付款日days of grace ^zr]#`@G  
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　　保证付款del credere (l3P<[[?  
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　　付款to pay||to make payment||to make effect payment /^z5;aG  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance L'Fy\K\  
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　　支出||付款to defray||to disburse v/yt C/WH"  
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　　结清to clear off||to pya off o-jF?9m  
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　　请求付款to ask for payment||to request payment ^J=l]  l  
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　　恳求付帐to solicit payment /n SmGAO  
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　　拖延付款to defer payment||to delay payment Mo2b"A;}|  
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　　付款被拖延to be in arrears with payment q0hg0DC[;  
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　　还债to discharge kWgZIkY  
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　　迅速付款to pay promptly VfiMR%i}  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 058+_xX  
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　　付款相当慢to pay slowly||to take extended credit @*gm\sU4  
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　　付款不好to pay badly||to be generally in arrear with payments C  +%&!Q  
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　　付款颇为恶劣to pay very badly||to never pay unless forced $(6 .K -D  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill m18If  
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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 bt,^-gt@  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. t4H@ZvAH0  

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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. *kXSl73 k  
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　　||I shall be compelled to take steps to enforce payment. >k?/'R  
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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 =;/4j'1}9  
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　　little longer. Dm j^aFB0|  
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　　索取利息to charge interest :A,V<Es}I"  
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　　附上利息to draw interest||to bear interest||to allow interest uLsGb=m%b  
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　　生息to yield interest lMX 2O2 o  
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　　生息3% to yield 3% .3%eSbt0  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit aPq9^S*  
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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 HN\Zrb  
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　　向银行提款to withdraw ones deposit from a bank 0(|BQ'4~H  
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　　换取现金to convert into money||to turn into cash||to realize \]U@=w  
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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 HM])m>KeT  
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　　打折扣购买to buy at a discount _M+'30  
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　　打折扣出售to sell at a discount ={?}[E  
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　　打折扣-让价to reduce||to make a reduction bh&,*Y6=  
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　　减价to deduct||to make a deduction AF1";duA  
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　　回扣to rebate ,@=qaU  
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　　现金折扣cash discount UAT46  
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　　货到付款||现金提货cash on deliver （C.O.D.） p;:tzH\l  
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　　货到付现款cash on arrival h'<}
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　　即时付款prompt cash .9Bimhc6K  
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　　净价||最低价格付现net cash $EbxV"b+  
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　　现金付款ready cash .Lo$uKsW$l  
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　　即期付款spot cash||cash down||cash on the nail GBvB0kC)c  
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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 ](NSpU|*  
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　　承兑交单documents against acceptance （D/A） S(5.y%"<  
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　　付款交单documents against payment （D/P） j4le../N  
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　　追加信用证additional credit||additional L/C n<Z;Xh~F  

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　　信用证金额amount of credit #$%9XD3  

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　　赊帐金额credit balance !h7`W*::  
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　　可撤消信用证revocable L/C E$/`7p8)  
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　　不可撤消信用证irrevocable L/C BnqAv xX  
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　　保兑信用证confirmed L/C <\?ySto  
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　　不保兑信用证unconfirmed L/C kmM_Af&
 
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　　可转让信用证assignable L/C||transferable L/C &qFdP'E;$  
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　　银行信用证bankers L/C x2/|i?ZO  
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　　有追索权信用证with recourse L/C .txgb  
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　　无追索权信用证without recourse L/C WDKj)f9cy  
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　　单一信用证simple credit _x z_D12  
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　　无条件信用证open credit||free credit S D]d/|y  
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　　普通信用证general letter of credit <!K2xb-d^  
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　　旅行信用证circular letter of credit )rz
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　　特别信用证special letter of credit %B3E9<9>U  
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　　信用证底帐letter of credit ledger d#I'9O0&  
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　　信用证发行帐letter of credit issued account gnNMuqt  
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　　信用证金额amount of credit =9y'6|>l  
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　　信用证余额||信用证结欠credit balance W DY,?  
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　　开立信用证to open a credit d4[M{LSl  
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　　通过银行开立信用证to establish a credit through a bank u q:>
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　　电开信用证to cable a credit Mmbb}(<  
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　　取消信用证to cancel a credit ]X Jpy-U  
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　　开出信用证to issue a credit +kH*BhSj  
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　　在某银行开立信用证to arrange a credit with a bank 0^]E-Zf  
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　　修改信用证to amend a credit <'-}6f3  
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　　延展信用证有效期to extend a credit 9HRYk13ae  
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　　增加信用证面额to increase a credit .gv J;A7  
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　　寄出信用证to send a credit jbn{5af  
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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】