[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 F@3,>~[%I  
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　　拒绝承兑而退票dishonour by non-acceptance /2I("x]  
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　　由于存款不足而退票dihonour by non-payment G9Ezm*I;:  
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　　提交presentation a[ De  
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　　背书endorsement||indorsement S?$T=[yY)  
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　　无记名背书general endorsement||blank endorsement #kEdf0  
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　　记名式背书special endorsement||full endorsement I}x*AM 7+  
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　　附条件背书conditional endorsement D1 z3E;:  
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　　限制性背书restrictive endorsement 7ac3N  
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　　无追索权背书endorsement without recourse /@e\I0P^  
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　　期满||到期maturity =?hlgQ  
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　　托收collection zwS'AN'A  
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　　新汇票||再兑换汇票re-exchange||re-draft FSk:J~Z;  
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　　外汇交易exchange dealing||exchange deals ap! <8N  
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　　汇兑合约exchange contract 7[\B{N9&W  
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　　汇兑合约预约forward exchange contract *V}}3Degh  
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　　外汇行情exchange quotation ~ln,Cm} 4  
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　　交易行情表course of exchange||exchange table 2o;M:+KQ)  
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　　汇价||兑换率exchange rate||rate of exchange xM,3F jF  
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　　官方汇率official rate }PJ:9<G y  
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　　挂牌汇率||名义汇率nominal rate #S5vX<"9  
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　　现汇汇率spot rate o2L/8q.  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate zob-z=='  
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　　兑现率||兑现汇率demand rate -eya$C  
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　　长期汇率long rate Z3d&I]Tf  
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　　私人汇票折扣率rate on a private bill WJ@,f%=<~  
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　　远期汇票兑换率forward rate ]iPdAwc.1  
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　　套价||套汇汇率||裁定外汇行情cross rate Z.<B>MD8^  
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　　付款汇率pence rate =uH`EkY:  
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　　当日汇率||成交价currency rate 'D bHXS7N  
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　　套汇||套价||公断交易率arbitrage k"6^gup(U  
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　　汇票交割||汇票议付negotiation of draft >9DgsA`'  
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　　交易人||议付人negotiator & 3gni4@@  
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　　票据交割||让与支票票据议付to negotiatie a bill I4$a#;  
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　　折扣交割||票据折扣to discount a bill E5rNC/Ul$$  
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　　票据背书to endorse a bill w-1CA{"i7  
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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 q+z,{K  
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　　收到汇款to receive remittance Cpr}*A   
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　　填写收据to make out a receipt #f[yp=uI:  
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　　付款方法mode of payment w/R^Vwq  
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　　现金付款payment by cash||cash payment||payment by ready cash FKaY w  
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　　以支票支付payment by cheque ?#W>^Z a=  
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　　以汇票支付payment by bill OAv/P|n=  
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　　以物品支付payment in kind |YH1q1l  
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　　付清||支付全部货款payment in full||full payment &B) F_EI  
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　　支付部分货款||分批付款payment in part||part payment||partial payment 9:P)@UF  
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　　记帐付款||会计帐目内付款payment on account "k+QDQ3=  
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　　定期付款payment on term 5K8\hoW{  
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　　年分期付款annual payment Y}0-&  

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　　月分期付款monthly payment||monthly instalment <#c2Hg%jh  
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　　延滞付款payment in arrear @wpm
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　　预付货||先付payment in advance||prepayment '
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　　延付货款deferred payment X[VQ 1  
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　　立即付款prompt payment||immediate payment j@9A!5<CCk  
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　　暂付款suspense payment e Q0bx&  
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　　延期付款delay in payment||extension of payment -
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　　支付票据payment bill B6
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　　名誉支付||干与付款payment for honour||payment by intervention *rA!`e*  
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　　结帐||清算||支付settlement %F03cI,  
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　　分期付款instalment ,"DkMK4%  
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　　滞付||拖欠||尾数款未付arrears ?Hq`*I?b9  
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　　特许拖延付款日days of grace !Qn:PSk  
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　　保证付款del credere !j\y t  
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　　付款to pay||to make payment||to make effect payment bvAO(`  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance )\t#e`3  
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　　支出||付款to defray||to disburse rGx1>xd(k  
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　　结清to clear off||to pya off y9:|}Vh  
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　　请求付款to ask for payment||to request payment %2V_%KA  
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　　恳求付帐to solicit payment E-l >z%  
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　　拖延付款to defer payment||to delay payment ='>k|s:  
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　　付款被拖延to be in arrears with payment 6=FF*"-6E  
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　　还债to discharge VYvHpsI  
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　　迅速付款to pay promptly o:m:9d
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly OfIml.  
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　　付款相当慢to pay slowly||to take extended credit AuSL?kZ4|Y  
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　　付款不好to pay badly||to be generally in arrear with payments =U2`]50  
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　　付款颇为恶劣to pay very badly||to never pay unless forced RfFeAg,]/  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill ~u
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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 km.xy_v  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. Q_]O[Kx  
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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. L7C!rS  
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　　||I shall be compelled to take steps to enforce payment. BIS5u4  
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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 d8e6}
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　　little longer. NmVc2V]I  
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　　索取利息to charge interest 3/P
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　　附上利息to draw interest||to bear interest||to allow interest e &#qj^  
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　　生息to yield interest 7l%O:M(\  
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　　生息3% to yield 3% T^%$  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit gtqgf<mS  
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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 mi6<;N2w|  
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　　向银行提款to withdraw ones deposit from a bank >@`D@_v  
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　　换取现金to convert into money||to turn into cash||to realize r^q@rL>   
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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 K9:I8E<  
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　　打折扣购买to buy at a discount P]bI".A8  
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　　打折扣出售to sell at a discount ]|@RWzA  
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　　打折扣-让价to reduce||to make a reduction t9;yyZh  
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　　减价to deduct||to make a deduction IhhB^E|  
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　　回扣to rebate 9Qst5n\Z  
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　　现金折扣cash discount ]KBzuz%
 
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　　货到付款||现金提货cash on deliver （C.O.D.） W4Tuc:X5  
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　　货到付现款cash on arrival g!,>.  
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　　即时付款prompt cash VK5|w:  
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　　净价||最低价格付现net cash z GhJ  
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　　现金付款ready cash %ZDo;l+<F6  
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　　即期付款spot cash||cash down||cash on the nail }uz*6Z(S  
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　　凭单据付现款cash against documents ]k-<[Z;I,  
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　　凭提单付现款cash against bills of lading =$`EB  
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　　承兑交单documents against acceptance （D/A） N<}{oIsZ+  
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　　付款交单documents against payment （D/P） 7^>UUdk(  
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　　追加信用证additional credit||additional L/C f
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　　信用证金额amount of credit vN=e 1\  
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　　赊帐金额credit balance y
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　　可撤消信用证revocable L/C 7O84 R^!|2  
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　　不可撤消信用证irrevocable L/C xXp$Nm]:  
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　　保兑信用证confirmed L/C !$ItBn/_  
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　　不保兑信用证unconfirmed L/C X458%)G!(K  
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　　可转让信用证assignable L/C||transferable L/C >1 {V  
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　　银行信用证bankers L/C V4@HIM  
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　　有追索权信用证with recourse L/C n#8N{ya5x1  
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　　无追索权信用证without recourse L/C <!gq9  
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　　单一信用证simple credit +0lvQVdp}  
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　　无条件信用证open credit||free credit f4eLnY  
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　　普通信用证general letter of credit ~Y]*TP  
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　　旅行信用证circular letter of credit Ry2rQM`  
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　　特别信用证special letter of credit A&u"NgJ  
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　　信用证底帐letter of credit ledger I[E/)R{\  
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　　信用证发行帐letter of credit issued account z'FD{xdf  
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　　信用证金额amount of credit _o'_ z
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　　信用证余额||信用证结欠credit balance 1xAZ0X#  
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　　开立信用证to open a credit 0tV" X  
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　　通过银行开立信用证to establish a credit through a bank AWSe!\b  
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　　电开信用证to cable a credit LU "e9  
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　　取消信用证to cancel a credit lB_&Lq8G  
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　　开出信用证to issue a credit E5@U~|V[  
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　　在某银行开立信用证to arrange a credit with a bank U)mg]o-VE  
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　　修改信用证to amend a credit 5T]GyftFV  
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　　延展信用证有效期to extend a credit A'(v]w  
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　　增加信用证面额to increase a credit 'uAH, .B  
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　　寄出信用证to send a credit ;533;(d*o  
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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】