[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 o Z%9_$Z  
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　　拒绝承兑而退票dishonour by non-acceptance JsDpy{q  
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　　由于存款不足而退票dihonour by non-payment 8-BflejX  
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　　提交presentation Ezr:1 GJ  
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　　背书endorsement||indorsement =&,]Z6{>  
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　　无记名背书general endorsement||blank endorsement W7U2MqQ  
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　　记名式背书special endorsement||full endorsement ^c&L,!_)H  
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　　附条件背书conditional endorsement Zy o[(`y  
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　　限制性背书restrictive endorsement ,wIONDnLZ  
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　　无追索权背书endorsement without recourse oJ4AIQjB  
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　　期满||到期maturity G*-b}f
 
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　　托收collection 4WJ.^(  
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　　新汇票||再兑换汇票re-exchange||re-draft 8>0e*jC  
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　　外汇交易exchange dealing||exchange deals Qk,I^1w?7  
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　　汇兑合约exchange contract dYL"h.x  
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　　汇兑合约预约forward exchange contract [/Rf\T(,jn  
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　　外汇行情exchange quotation nPye,"A Ol  
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　　交易行情表course of exchange||exchange table kP-3"ACG  
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　　汇价||兑换率exchange rate||rate of exchange M+w=O!dq  
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　　官方汇率official rate %`r?c<P}  
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　　挂牌汇率||名义汇率nominal rate . koYHq  
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　　现汇汇率spot rate y *fDwd~  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate V+VkY3  
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　　兑现率||兑现汇率demand rate K%^V?NP*{Z  
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　　长期汇率long rate ;4.!H,d  
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　　私人汇票折扣率rate on a private bill 8C67{^`::  
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　　远期汇票兑换率forward rate Q$="_y2cTA  
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　　套价||套汇汇率||裁定外汇行情cross rate J/[=p<I)  
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　　付款汇率pence rate {\c(ls{  
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　　当日汇率||成交价currency rate EUN81F?  
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　　套汇||套价||公断交易率arbitrage A^)?Wt%*  
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　　汇票交割||汇票议付negotiation of draft 4cl\^yD  
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　　交易人||议付人negotiator TWQG591  
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　　票据交割||让与支票票据议付to negotiatie a bill LIZRoG8  
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　　折扣交割||票据折扣to discount a bill sB c (gr  
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　　票据背书to endorse a bill aC%m-m  
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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 W9D86]3Y  
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　　收到汇款to receive remittance )6|yb65ZUX  
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　　填写收据to make out a receipt CS==A57I  
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　　付款方法mode of payment }Ub6eXf(2  
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　　现金付款payment by cash||cash payment||payment by ready cash J|w\@inQ  
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　　以支票支付payment by cheque ,!7 H]4Qx  
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　　以汇票支付payment by bill <xgTS[k  
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　　以物品支付payment in kind A7%:05  
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　　付清||支付全部货款payment in full||full payment &:
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　　支付部分货款||分批付款payment in part||part payment||partial payment -5I2
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　　记帐付款||会计帐目内付款payment on account mxz-4.  
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　　定期付款payment on term Bc6|n :;u  
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　　年分期付款annual payment XI22+@d6  
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　　月分期付款monthly payment||monthly instalment { Fawt:  

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　　延滞付款payment in arrear 8"fD`jtQ  
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　　预付货||先付payment in advance||prepayment r9 !Tug*>m  
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　　延付货款deferred payment GQ9\'z#+  
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　　立即付款prompt payment||immediate payment >]W)'lnO  
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　　暂付款suspense payment ,ztI,1"k  
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　　延期付款delay in payment||extension of payment |m80]@>  
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　　支付票据payment bill z&{5;A}Q@  
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　　名誉支付||干与付款payment for honour||payment by intervention Up, vD)tG  
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　　结帐||清算||支付settlement OnK~
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　　分期付款instalment ;ByOth|9P  
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　　滞付||拖欠||尾数款未付arrears ,;(PwJe  
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　　特许拖延付款日days of grace ~R&;v3  
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　　保证付款del credere ^",ACWF4Sk  
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　　付款to pay||to make payment||to make effect payment Qbyv{/  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance -tyK~aasQ  
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　　支出||付款to defray||to disburse T9u<p=p  
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　　结清to clear off||to pya off )I$q5%q8  
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　　请求付款to ask for payment||to request payment 4y5UkU9|  
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　　恳求付帐to solicit payment HfvTxaK  
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　　拖延付款to defer payment||to delay payment 6+KHQFb&N  
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　　付款被拖延to be in arrears with payment TM|)Ljm  
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　　还债to discharge 9`w)  
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　　迅速付款to pay promptly CBD6bl|A  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly qq1-DG  
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　　付款相当慢to pay slowly||to take extended credit hweaGL t0  
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　　付款不好to pay badly||to be generally in arrear with payments jD`d#R  
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　　付款颇为恶劣to pay very badly||to never pay unless forced A6pj
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill NM6Teu_
  
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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 4)<~4 '  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. {s_+?<l  
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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. wj1{M.EF\  
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　　||I shall be compelled to take steps to enforce payment. ~~6^Sh60g  
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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 zBP>jM(8  
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　　little longer. lZrVY+D  
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　　索取利息to charge interest CCX8>09  
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　　附上利息to draw interest||to bear interest||to allow interest C >[fB|^  
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　　生息to yield interest Eb=#9f%y>&  
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　　生息3% to yield 3% u]ZqOJXxu  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit j$7Xs"
 
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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 C^z\([k0er  
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　　向银行提款to withdraw ones deposit from a bank `WOYoec   
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　　换取现金to convert into money||to turn into cash||to realize \^V`ds*.  
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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 $L2%u8}8:  
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　　打折扣购买to buy at a discount j}AFE  
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　　打折扣出售to sell at a discount c.A|Ir  
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　　打折扣-让价to reduce||to make a reduction dna6QV>A  
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　　减价to deduct||to make a deduction P@]8pIB0d^  
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　　回扣to rebate //&j<vus  
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　　现金折扣cash discount &l?+3$q  
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　　货到付款||现金提货cash on deliver （C.O.D.） !P$'#5mr  
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　　货到付现款cash on arrival 8p!*?RRme[  
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　　即时付款prompt cash ?~QIALA  
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　　净价||最低价格付现net cash /n4pXT  
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　　现金付款ready cash 2nFy`|aA%  
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　　即期付款spot cash||cash down||cash on the nail j2Pn<0U  
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　　凭单据付现款cash against documents zLD| /`  
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　　凭提单付现款cash against bills of lading NA.1QQ;e  
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　　承兑交单documents against acceptance （D/A） {R^'=(YFy  
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　　付款交单documents against payment （D/P） ?QA\G6i4  
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　　追加信用证additional credit||additional L/C e2C<PGUUB  
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　　信用证金额amount of credit 0~&"  
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　　赊帐金额credit balance %o}(sShS  
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　　可撤消信用证revocable L/C cW``M.d'F  
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　　不可撤消信用证irrevocable L/C X[W]=yJJ  
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　　保兑信用证confirmed L/C ]/T-t1D  
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　　不保兑信用证unconfirmed L/C U4 Nh  
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　　可转让信用证assignable L/C||transferable L/C YGsS4ia*4i  
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　　银行信用证bankers L/C @+_&Y]   
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　　有追索权信用证with recourse L/C zEw>SP1,  
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　　无追索权信用证without recourse L/C _B,_4 }  
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　　单一信用证simple credit \nqo%5XL  
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　　无条件信用证open credit||free credit QT#6'>&7-b  
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　　普通信用证general letter of credit h<+|x7u  
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　　旅行信用证circular letter of credit 1'G8o=~  
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　　特别信用证special letter of credit 4B?!THjk  
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　　信用证底帐letter of credit ledger (RXS~8  

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　　信用证发行帐letter of credit issued account \%,&~4 !  
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　　信用证金额amount of credit 0>!/rR7  
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　　信用证余额||信用证结欠credit balance &B!%fd.'  
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　　开立信用证to open a credit s>z2  k  
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　　通过银行开立信用证to establish a credit through a bank CsSp=(  
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　　电开信用证to cable a credit rdj@u47  
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　　取消信用证to cancel a credit 
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　　开出信用证to issue a credit ke/_k/  
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　　在某银行开立信用证to arrange a credit with a bank fo\\o4Qyh  
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　　修改信用证to amend a credit C]`eH*z~8  
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　　延展信用证有效期to extend a credit {TZE/A3D,  
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　　增加信用证面额to increase a credit 1a9w(
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　　寄出信用证to send a credit um8AdiK  
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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】