[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 V$';B=M  
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　　拒绝承兑而退票dishonour by non-acceptance "Gh5 ^$w?j  
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　　由于存款不足而退票dihonour by non-payment Oj? |g_  
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　　提交presentation DcL;7IT  
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　　背书endorsement||indorsement 0v/}W(  
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　　无记名背书general endorsement||blank endorsement ./#F,^F2  
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　　记名式背书special endorsement||full endorsement 7g&"clRGO  
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　　附条件背书conditional endorsement [@LA<Z_
 
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　　限制性背书restrictive endorsement dnW#"  
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　　无追索权背书endorsement without recourse k 9Xv@v  
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　　期满||到期maturity # '&&&_Hu3  
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　　托收collection !:<(p  
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　　新汇票||再兑换汇票re-exchange||re-draft 6< T@\E  
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　　外汇交易exchange dealing||exchange deals ?7]UbtW[  
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　　汇兑合约exchange contract Z\9DtvV
 
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　　汇兑合约预约forward exchange contract Ga M:/.  
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　　外汇行情exchange quotation xh)
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　　交易行情表course of exchange||exchange table 8,DY0PGP  
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　　汇价||兑换率exchange rate||rate of exchange }Jr!aM'  
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　　官方汇率official rate (+w>hCI  
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　　挂牌汇率||名义汇率nominal rate e*?
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　　现汇汇率spot rate zD z"Dn 9  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate io1hUZ  
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　　兑现率||兑现汇率demand rate Y$\c_#/]  
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　　长期汇率long rate ![l`@NH[U  
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　　私人汇票折扣率rate on a private bill ObyF~j}j  
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　　远期汇票兑换率forward rate r;C BA'Z  
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　　套价||套汇汇率||裁定外汇行情cross rate OKO+(>AQ  
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　　付款汇率pence rate -D&d1`N4  
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　　当日汇率||成交价currency rate A]_5O8<buW  
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　　套汇||套价||公断交易率arbitrage ^|j @' @L  
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　　汇票交割||汇票议付negotiation of draft +{dJGPoY]p  
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　　交易人||议付人negotiator *< ?~  
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　　票据交割||让与支票票据议付to negotiatie a bill z1vSt[s  
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　　折扣交割||票据折扣to discount a bill Yj' / p  
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　　票据背书to endorse a bill *:tfz*FG$G  
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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 3U
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　　收到汇款to receive remittance <]wQ;14;H  
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　　填写收据to make out a receipt RJa1pYK  
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　　付款方法mode of payment dR@XwEpP  
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　　现金付款payment by cash||cash payment||payment by ready cash 8=Aoj%l#  
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　　以支票支付payment by cheque h'| J$  
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　　以汇票支付payment by bill t=BXuFiu  
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　　以物品支付payment in kind ywkyxt  
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　　付清||支付全部货款payment in full||full payment m$!Ex}2  
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　　支付部分货款||分批付款payment in part||part payment||partial payment PGNH<E)  
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　　记帐付款||会计帐目内付款payment on account -![>aqWmj1  
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　　定期付款payment on term B82SAV/O  
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　　年分期付款annual payment .\}nDT  
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　　月分期付款monthly payment||monthly instalment ]!'9Y}9a  
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　　延滞付款payment in arrear gq~6jf>  
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　　预付货||先付payment in advance||prepayment JS#AoPWA  
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　　延付货款deferred payment ?v@pB>NZ  
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　　立即付款prompt payment||immediate payment .F^372hH3  
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　　暂付款suspense payment 3\E G  
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　　延期付款delay in payment||extension of payment MYMg/>f[  
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　　支付票据payment bill <BX'Owbs!O  
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　　名誉支付||干与付款payment for honour||payment by intervention PCs`aVZ  
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　　结帐||清算||支付settlement \Jm^XXgS  
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　　分期付款instalment 45U!\mG  
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　　滞付||拖欠||尾数款未付arrears mT&?DZ9<  
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　　特许拖延付款日days of grace kmur={IR  
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　　保证付款del credere )Nnrsa  
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　　付款to pay||to make payment||to make effect payment :O/QgGZN$  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance }[b3$WZ  
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　　支出||付款to defray||to disburse DM=`hyf(v  
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　　结清to clear off||to pya off "pTU&He  
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　　请求付款to ask for payment||to request payment Ux+UcBKm-  
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　　恳求付帐to solicit payment 91\]Dg  

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　　拖延付款to defer payment||to delay payment 0}q
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　　付款被拖延to be in arrears with payment ':#DROe!  
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　　还债to discharge ?cKe~Q?3  
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　　迅速付款to pay promptly !~fy".|x  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly J?_-Dg(=  
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　　付款相当慢to pay slowly||to take extended credit V|j{#;  
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　　付款不好to pay badly||to be generally in arrear with payments /j"aOLL|  
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　　付款颇为恶劣to pay very badly||to never pay unless forced ,&iZ*6=X?0  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill Y[.f`Ei2  
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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 \fSo9$  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. Hd89./v`:  
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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. :@#6]W  
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　　||I shall be compelled to take steps to enforce payment. 8T}Dn\f  
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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 +O!4~k^  
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　　little longer. 1a_
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　　索取利息to charge interest 9O|k|FD  
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　　附上利息to draw interest||to bear interest||to allow interest ~*hCTqHvN  
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　　生息to yield interest sfzDE&>'  
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　　生息3% to yield 3% y,Z2`Zmu  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit j|%>NB ):  
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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 q_z;kCHM  
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　　向银行提款to withdraw ones deposit from a bank \:9<d@?  
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　　换取现金to convert into money||to turn into cash||to realize !dOpLUh l  
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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 =F/EzS  
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　　打折扣购买to buy at a discount NfND@m{/  
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　　打折扣出售to sell at a discount B_S))3   
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　　打折扣-让价to reduce||to make a reduction Q& S 7_  
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　　减价to deduct||to make a deduction 9gac7(2`)  
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　　回扣to rebate (g0U v.*  

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　　现金折扣cash discount =}'7}0M_=  
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　　货到付款||现金提货cash on deliver （C.O.D.） +zZ]Txb(  
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　　货到付现款cash on arrival *0x!C8*`Xe  
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　　即时付款prompt cash IAMtM
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　　净价||最低价格付现net cash 4"#F=f0  
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　　现金付款ready cash 8\rAx P}=  
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　　即期付款spot cash||cash down||cash on the nail V\=%u<f  
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　　凭单据付现款cash against documents ~(]'ah,  
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　　凭提单付现款cash against bills of lading @./@"mR<  
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　　承兑交单documents against acceptance （D/A） x\8gb
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　　付款交单documents against payment （D/P） _7<G6q2(  
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　　追加信用证additional credit||additional L/C 0Ok[`r`  
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　　信用证金额amount of credit 'j;i4ie>*x  
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　　赊帐金额credit balance (5kL6d2  
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　　可撤消信用证revocable L/C #g~]2x  
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　　不可撤消信用证irrevocable L/C `KUL4) g~  
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　　保兑信用证confirmed L/C 4iY <7l8  
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　　不保兑信用证unconfirmed L/C Tsocc5gWZ*  
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　　可转让信用证assignable L/C||transferable L/C c=<^pCa9t1  
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　　银行信用证bankers L/C 0%qM`KZC  
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　　有追索权信用证with recourse L/C f!G%$?]  
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　　无追索权信用证without recourse L/C vj"['6Xa  
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　　单一信用证simple credit 0aGAF ]  
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　　无条件信用证open credit||free credit 3 <Zo{;  
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　　普通信用证general letter of credit o3HS|  
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　　旅行信用证circular letter of credit :Yn{:%p  
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　　特别信用证special letter of credit $E^*^({  
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　　信用证底帐letter of credit ledger a>S
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　　信用证发行帐letter of credit issued account LG'1^
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　　信用证金额amount of credit 1~vv<`-  
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　　信用证余额||信用证结欠credit balance ^9
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　　开立信用证to open a credit h([qq<Lzs  
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　　通过银行开立信用证to establish a credit through a bank A/.z. K  
9mEhZ"  
　　电开信用证to cable a credit 'Me(qpsq  
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　　取消信用证to cancel a credit x5,|kJ9S  
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　　开出信用证to issue a credit =<U'Jtu6'  
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　　在某银行开立信用证to arrange a credit with a bank X:W}S/  
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　　修改信用证to amend a credit .&/A!3pW  
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　　延展信用证有效期to extend a credit F>at^6^  
bjFND]p?w  
　　增加信用证面额to increase a credit #Q%0y^s  
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　　寄出信用证to send a credit 9
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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】