[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 e2pFX ?  
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　　拒绝承兑而退票dishonour by non-acceptance G+\&8fi0  
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　　由于存款不足而退票dihonour by non-payment +WguWLO"  
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　　提交presentation >4Qj+ou  
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　　背书endorsement||indorsement \FnR'ne  
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　　无记名背书general endorsement||blank endorsement y(Em+YTD  
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　　记名式背书special endorsement||full endorsement $J0o%9K   
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　　附条件背书conditional endorsement Lzx/9PPYn  
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　　限制性背书restrictive endorsement "#h/sAIs  
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　　无追索权背书endorsement without recourse ']Z%6_WF  
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　　期满||到期maturity WtXf~ :R  
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　　托收collection 14(ct  
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　　新汇票||再兑换汇票re-exchange||re-draft `X B$t?xi  
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　　外汇交易exchange dealing||exchange deals cqcH1aSv  
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　　汇兑合约exchange contract M} +s_h
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　　汇兑合约预约forward exchange contract )1!0'j99.  
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　　外汇行情exchange quotation [u^~ND'  
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　　交易行情表course of exchange||exchange table 0*KL*G n  
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　　汇价||兑换率exchange rate||rate of exchange <!r0[bKz@  
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　　官方汇率official rate f*}H4H EO  
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　　挂牌汇率||名义汇率nominal rate =(x W7Pt~  
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　　现汇汇率spot rate jK{)gO  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate JNYFu0  
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　　兑现率||兑现汇率demand rate &b#O=LF  
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　　长期汇率long rate 2 }^fhMS  
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　　私人汇票折扣率rate on a private bill `V1D&}H+G  
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　　远期汇票兑换率forward rate C {GSf`D!T  
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　　套价||套汇汇率||裁定外汇行情cross rate
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　　付款汇率pence rate eaI!}#>R+  
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　　当日汇率||成交价currency rate DgQw9`WA  
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　　套汇||套价||公断交易率arbitrage /5y*ZIq]e  
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　　汇票交割||汇票议付negotiation of draft +4,v.B@  
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　　交易人||议付人negotiator h* to%N  
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　　票据交割||让与支票票据议付to negotiatie a bill A\jX#gg  
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　　折扣交割||票据折扣to discount a bill n' \poB?  
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　　票据背书to endorse a bill HktvUJ(Ii  
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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 _;Q1PgT  
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　　收到汇款to receive remittance Q599@5aS  
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　　填写收据to make out a receipt |G5Me  
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　　付款方法mode of payment [a&|c%h  
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　　现金付款payment by cash||cash payment||payment by ready cash O+Zt*
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　　以支票支付payment by cheque :CQ-?mT^LA  
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　　以汇票支付payment by bill bk**% ]  
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　　以物品支付payment in kind Q)7iu  
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　　付清||支付全部货款payment in full||full payment n 6PXPc  
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　　支付部分货款||分批付款payment in part||part payment||partial payment RN0@Q~oTI  
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　　记帐付款||会计帐目内付款payment on account Pw^lp'dO  
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　　定期付款payment on term wgK:^DP  
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　　年分期付款annual payment z8 SrZ#mg  
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　　月分期付款monthly payment||monthly instalment <Ct b
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　　延滞付款payment in arrear ]vJ] i<|b  
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　　预付货||先付payment in advance||prepayment p*T`fOL  
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　　延付货款deferred payment iUv
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　　立即付款prompt payment||immediate payment #|\NG  
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　　暂付款suspense payment +Mb;;hb  
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　　延期付款delay in payment||extension of payment B?qLXRv  
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　　支付票据payment bill 'n7)()"2  
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　　名誉支付||干与付款payment for honour||payment by intervention 6dG:3n}  
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　　结帐||清算||支付settlement 9V]\,mD=  
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　　分期付款instalment wic& $p/%  
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　　滞付||拖欠||尾数款未付arrears 28KS*5S  
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　　特许拖延付款日days of grace "v @h  
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　　保证付款del credere STDT]3.  
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　　付款to pay||to make payment||to make effect payment }uJH!@j  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance 2|xNT9RW  

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　　支出||付款to defray||to disburse GXV<fc"1  
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　　结清to clear off||to pya off 1}A1P&2>  
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　　请求付款to ask for payment||to request payment 01n5]^.p  
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　　恳求付帐to solicit payment k_p4 f%9  
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　　拖延付款to defer payment||to delay payment O7p>"Bh  
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　　付款被拖延to be in arrears with payment F;5S2:a@Z  
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　　还债to discharge H"_ZqEg  
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　　迅速付款to pay promptly fVlTsc|e  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 9%>GOY  
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　　付款相当慢to pay slowly||to take extended credit %#!`>S)O  
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　　付款不好to pay badly||to be generally in arrear with payments lkNaSz[  
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　　付款颇为恶劣to pay very badly||to never pay unless forced "*E#4e[  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 0Q^a*7w`8a  
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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 ;A~efC^<  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. $q_e~+SXT  
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. Z5lE*z  
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　　||I shall be compelled to take steps to enforce payment. NwH`t#zd  
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a |D `r o  
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　　little longer. ^oNk}:>  
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　　索取利息to charge interest Algk4zfK2,  
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　　附上利息to draw interest||to bear interest||to allow interest ?}y{tav=  
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　　生息to yield interest 8cqH0{  
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　　生息3% to yield 3% vYT%e:8)q  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit =|lw~CW  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit q9 GSUkb  
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　　向银行提款to withdraw ones deposit from a bank ,2H@xji [  
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　　换取现金to convert into money||to turn into cash||to realize mTG v*=l  
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　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price s bf\;_!  
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　　打折扣购买to buy at a discount Ok7i^-85  
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　　打折扣出售to sell at a discount e0i&?m  
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　　打折扣-让价to reduce||to make a reduction k
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　　减价to deduct||to make a deduction a@[y)xa$Z  
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　　回扣to rebate  2=X\G~a  
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　　现金折扣cash discount
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　　货到付款||现金提货cash on deliver （C.O.D.） y#[PQT  
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　　货到付现款cash on arrival !{
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　　即时付款prompt cash < * ) u\A  
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　　净价||最低价格付现net cash 9~8UG (  
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　　现金付款ready cash [cSoo+Mlx  
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　　即期付款spot cash||cash down||cash on the nail B>dX
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　　凭单据付现款cash against documents :Oz! M&Ov  
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　　凭提单付现款cash against bills of lading 0E9LZOw4T  
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　　承兑交单documents against acceptance （D/A） JFw<Po,MEa  
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　　付款交单documents against payment （D/P） ]YF[W`2h  
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　　追加信用证additional credit||additional L/C (h
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　　信用证金额amount of credit R:7j`gHJ|9  
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　　赊帐金额credit balance
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　　可撤消信用证revocable L/C 6PETIs  
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　　不可撤消信用证irrevocable L/C ^MPl wx  
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　　保兑信用证confirmed L/C Q_<CG[,6D1  
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　　不保兑信用证unconfirmed L/C psb$rbu7[  
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　　可转让信用证assignable L/C||transferable L/C 8$ dJh]\Y  
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　　银行信用证bankers L/C !"\UT&  
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　　有追索权信用证with recourse L/C FuEgI8+b  
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　　无追索权信用证without recourse L/C *c}MI e'&  
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　　单一信用证simple credit > <WR]`G  
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　　无条件信用证open credit||free credit bqmOfGM  
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　　普通信用证general letter of credit }a= &o6=  
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　　旅行信用证circular letter of credit (dO, +~  
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　　特别信用证special letter of credit RFyeA. N  
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　　信用证底帐letter of credit ledger zItf>j7|Z  
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　　信用证发行帐letter of credit issued account OA#AiQUR  
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　　信用证金额amount of credit ,}%+5yH  
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　　信用证余额||信用证结欠credit balance \&
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　　开立信用证to open a credit {Z <4  
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　　通过银行开立信用证to establish a credit through a bank .%>UA|[~:  
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　　电开信用证to cable a credit U[9`:aV;  
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　　取消信用证to cancel a credit hamn9  
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　　开出信用证to issue a credit N_TWT&o4  
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　　在某银行开立信用证to arrange a credit with a bank XBv:$F.>$  
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　　修改信用证to amend a credit Y2i:ZP  
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　　延展信用证有效期to extend a credit m_~!Lj[u.  
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　　增加信用证面额to increase a credit mx s=<  
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　　寄出信用证to send a credit f1F#U@U  
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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】