[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 {"uLV{d  
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　　拒绝承兑而退票dishonour by non-acceptance o1kY|cnGH  
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　　由于存款不足而退票dihonour by non-payment yy%'9E ldc  
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　　提交presentation TxD,A0  
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　　背书endorsement||indorsement J XIxk"m  
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　　无记名背书general endorsement||blank endorsement EBX+fzjQo  
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　　记名式背书special endorsement||full endorsement ~S,R`wo  
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　　附条件背书conditional endorsement $R2iSu{kO  
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　　限制性背书restrictive endorsement G'5 p/:
 
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　　无追索权背书endorsement without recourse ?9Eshw2  
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　　期满||到期maturity Sd!!1as  
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　　托收collection 0GtL6M@pP  
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　　新汇票||再兑换汇票re-exchange||re-draft 8T7E.guYr  
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　　外汇交易exchange dealing||exchange deals R
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　　汇兑合约exchange contract \{Hb L,s  
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　　汇兑合约预约forward exchange contract >VQP,J{  
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　　外汇行情exchange quotation LyaFWx  
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　　交易行情表course of exchange||exchange table ^u?#fLr  
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　　汇价||兑换率exchange rate||rate of exchange eD
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　　官方汇率official rate ''{REFjK7  
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　　挂牌汇率||名义汇率nominal rate  `UC  
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　　现汇汇率spot rate /k$h2,O"*  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate 0W92Z@_GY  
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　　兑现率||兑现汇率demand rate  I~'%
 
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　　长期汇率long rate 77F
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　　私人汇票折扣率rate on a private bill 81gcM
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　　远期汇票兑换率forward rate ZA u=m  
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　　套价||套汇汇率||裁定外汇行情cross rate ?ztI8I/  
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　　付款汇率pence rate V`/E$a1&  
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　　当日汇率||成交价currency rate }?KvT$s  
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　　套汇||套价||公断交易率arbitrage 9g7d:zG  
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　　汇票交割||汇票议付negotiation of draft uPVM>xf>w  
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　　交易人||议付人negotiator |WiE`&? xP  
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　　票据交割||让与支票票据议付to negotiatie a bill ?IKSSe#,  
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　　折扣交割||票据折扣to discount a bill <G};`}$a  
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　　票据背书to endorse a bill f9" M^i  

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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 a
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　　收到汇款to receive remittance fH-fEMyW  
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　　填写收据to make out a receipt <r9L-4  
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　　付款方法mode of payment (yx^zW7  
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　　现金付款payment by cash||cash payment||payment by ready cash )x!b{5'"7  
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　　以支票支付payment by cheque C+0MzfLgf  
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　　以汇票支付payment by bill HT`k-}ho,  
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　　以物品支付payment in kind TANv)&,|9  
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　　付清||支付全部货款payment in full||full payment j8cIpbp8x  
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　　支付部分货款||分批付款payment in part||part payment||partial payment Wc*jTip  
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　　记帐付款||会计帐目内付款payment on account wtl3Ex,DO  
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　　定期付款payment on term ag_*Z\  
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　　年分期付款annual payment ':>u*  
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　　月分期付款monthly payment||monthly instalment w)rd--9f  
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　　延滞付款payment in arrear vGCvJ*4!  
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　　预付货||先付payment in advance||prepayment fT2F$U  
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　　延付货款deferred payment r|_@S[hZg  
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　　立即付款prompt payment||immediate payment >\7Mf@c  
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　　暂付款suspense payment WYUel4Z  
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　　延期付款delay in payment||extension of payment y+aKk6(_W  
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　　支付票据payment bill ;!+-fn4C  
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　　名誉支付||干与付款payment for honour||payment by intervention "5!T-Z+F  
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　　结帐||清算||支付settlement Ud_7>P$a  
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　　分期付款instalment ;e"dxAUe!^  
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　　滞付||拖欠||尾数款未付arrears g8SVuG<DI\  
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　　特许拖延付款日days of grace }`$s"Iv@  
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　　保证付款del credere Vb8Q
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　　付款to pay||to make payment||to make effect payment z:ZXdB)L)  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance [v+5|twxpU  
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　　支出||付款to defray||to disburse I/*^s  
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　　结清to clear off||to pya off WM;5/;bB  
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　　请求付款to ask for payment||to request payment ]6 HR  
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　　恳求付帐to solicit payment *iN5/w{VG  
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　　拖延付款to defer payment||to delay payment %a?\y_a=b  
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　　付款被拖延to be in arrears with payment K))P 2ss  
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　　还债to discharge Yr*!
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　　迅速付款to pay promptly Ne)3@?  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly :Xs4C%H;  
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　　付款相当慢to pay slowly||to take extended credit vGnFX0?h  
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　　付款不好to pay badly||to be generally in arrear with payments sd"eu  
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　　付款颇为恶劣to pay very badly||to never pay unless forced kTcW=AXu  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill e"%uOuIYX  
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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  "D'r sEh  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. {r~=mQ  
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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. {;|pcx\L6~  
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　　||I shall be compelled to take steps to enforce payment. N4z[=b>  
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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 rvU^W+ d  
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　　little longer. &Dt=[yqeG  
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　　索取利息to charge interest Eyz.^)r  
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　　附上利息to draw interest||to bear interest||to allow interest %{7*o5`
 
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　　生息to yield interest PJ4/E  
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　　生息3% to yield 3% M~7Cb>%<  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit  iDx(qdla  
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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 X-X`Z`o  
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　　向银行提款to withdraw ones deposit from a bank Td|u-9OM  
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　　换取现金to convert into money||to turn into cash||to realize LEOri=?RF  
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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 OSfT\8YA  
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　　打折扣购买to buy at a discount {8qcM8  
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　　打折扣出售to sell at a discount .zl[nx[9"D  
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　　打折扣-让价to reduce||to make a reduction nW^h +  
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　　减价to deduct||to make a deduction 0g6sGz=  
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　　回扣to rebate zc=G4F01  
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　　现金折扣cash discount w;{Q)_A  
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　　货到付款||现金提货cash on deliver （C.O.D.） sp:4b$zX  
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　　货到付现款cash on arrival 5jso)`I L  
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　　即时付款prompt cash c-5AI{%bl6  
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　　净价||最低价格付现net cash > e& L"  
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　　现金付款ready cash k7Qs#L  
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　　即期付款spot cash||cash down||cash on the nail cD6^7QF  
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　　凭单据付现款cash against documents m<)`@6a/
 
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　　凭提单付现款cash against bills of lading {d*OJ/4  
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　　承兑交单documents against acceptance （D/A） .D ^~!A  
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　　付款交单documents against payment （D/P） LEeA ,Y  
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　　追加信用证additional credit||additional L/C FG[rH]  
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　　信用证金额amount of credit O1c:X7lHc  
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　　赊帐金额credit balance J,)ytw]  
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　　可撤消信用证revocable L/C MTCfs~}m  
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　　不可撤消信用证irrevocable L/C gN/>y1{a  
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　　保兑信用证confirmed L/C .l_
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　　不保兑信用证unconfirmed L/C #+l`tj4b/  
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　　可转让信用证assignable L/C||transferable L/C -JF^`hBD-  
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　　银行信用证bankers L/C "r_wgl%  
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　　有追索权信用证with recourse L/C {eI'0==  
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　　无追索权信用证without recourse L/C Z3hZy&_I  
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　　单一信用证simple credit Uzzm2OS`  
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　　无条件信用证open credit||free credit {CI4AT!?W  
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　　普通信用证general letter of credit Y2QX <  
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　　旅行信用证circular letter of credit $ch`.$wx  
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　　特别信用证special letter of credit #l4T/`u'9!  
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　　信用证底帐letter of credit ledger Zf@B< m  
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　　信用证发行帐letter of credit issued account ) yMrET m  
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　　信用证金额amount of credit F!EiF&[\J  
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　　信用证余额||信用证结欠credit balance Ql)hIf$Oo  
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　　开立信用证to open a credit B+`4UfB]Z}  
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　　通过银行开立信用证to establish a credit through a bank r)'vn[A  
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　　电开信用证to cable a credit j0mN4Ny  
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　　取消信用证to cancel a credit <Pt?N2]A|  
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　　开出信用证to issue a credit &R<aRE:+R  
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　　在某银行开立信用证to arrange a credit with a bank Vz/w.%_g  
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　　修改信用证to amend a credit tn'Jkwp  
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　　延展信用证有效期to extend a credit W[O
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　　增加信用证面额to increase a credit ,sAAV%">
 
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　　寄出信用证to send a credit mfQ#n!{ZH  
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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】