[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 x1{gw 5:  
({#M*=&"  
　　拒绝承兑而退票dishonour by non-acceptance ZdY)&LJ  
-VlXZj@u+  
　　由于存款不足而退票dihonour by non-payment "=9kX`(1y  
3erGTa[|q  
　　提交presentation q+Cq&|4 ?2  
p@+r&Mg%W"  
　　背书endorsement||indorsement dSm; e_s  
c;pv< lX'  
　　无记名背书general endorsement||blank endorsement Gw)>i45:  

^z\*; f  
　　记名式背书special endorsement||full endorsement x)Ls(Xh+g  
l gzA) (  
　　附条件背书conditional endorsement G@Y!*ZH*f  
`@07n]KB  
　　限制性背书restrictive endorsement V,qc[*_3  
5T4!'4n  
　　无追索权背书endorsement without recourse 9k[>(LC  
/vLdm-4  
　　期满||到期maturity q:/<^|  
[:(
^n0%  
　　托收collection 8Mf{6&F=  
Juqe%he`  
　　新汇票||再兑换汇票re-exchange||re-draft bI"_hvcFp  
~t-!{F  
　　外汇交易exchange dealing||exchange deals J"Z=`I)KON  
b qNM  
　　汇兑合约exchange contract >=Pn\"j  
 N\9Wxz$  
　　汇兑合约预约forward exchange contract -*T<^G;rK  
n^2p jTkl  
　　外汇行情exchange quotation w`$M}oX(  
CFU'- #b  
　　交易行情表course of exchange||exchange table e7^B3FOx  
W dNOE;R  
　　汇价||兑换率exchange rate||rate of exchange 3EN(Pz L  
U2D2?#  
　　官方汇率official rate .sOEqwO}>  
E'O[E=  
　　挂牌汇率||名义汇率nominal rate *P.Dbb8vn  
O.% $oV  
　　现汇汇率spot rate 3</gK$f2  
%!X|X
,b^O  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate ?\.aq p1B  
<
)dHe:  
　　兑现率||兑现汇率demand rate ~d072qUos  
2/W5E-tn  
　　长期汇率long rate )Z0bM
O<  
exHg<18WSe  
　　私人汇票折扣率rate on a private bill @jxAU7!  
2aR<xcSg  
　　远期汇票兑换率forward rate <+mYC'p  
9_  
　　套价||套汇汇率||裁定外汇行情cross rate }pMd/|A,  
Gjh8>(  
　　付款汇率pence rate :K)7_]y  
k:qS'  
　　当日汇率||成交价currency rate +-*Ww5Zti  
zY=eeG+4s  
　　套汇||套价||公断交易率arbitrage bk}'wcX<+]  
G)G 257K"~  
　　汇票交割||汇票议付negotiation of draft ;qN;oSK  
+338z<'Z!  
　　交易人||议付人negotiator %A^ V@0K3  
 e#t7
  
　　票据交割||让与支票票据议付to negotiatie a bill y k{8O.g  
CVy\']  
　　折扣交割||票据折扣to discount a bill qLYz-P'ik  
<Cbi5DtR  
　　票据背书to endorse a bill u9zEhfg8  
P\lEfsuR  
　　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 L]kd.JJvy  
_*m<Z;Et  
　　收到汇款to receive remittance lPaTkZw  
o#~Lb9`@U  
　　填写收据to make out a receipt ]~K&b96(  
z*FCd6X  
　　付款方法mode of payment A 6IrA/b  
d^(7\lw |  
　　现金付款payment by cash||cash payment||payment by ready cash <9bfX
91  
[^S(SPL  
　　以支票支付payment by cheque Rl/5eE8  
L GdM40  
　　以汇票支付payment by bill `]7==c #Y  
pv[Gg^  
　　以物品支付payment in kind wr-/R"fX  
6|G&d>G$_  
　　付清||支付全部货款payment in full||full payment iLC.?v2=  
NxW Dw  
　　支付部分货款||分批付款payment in part||part payment||partial payment |8q:sr_  
90[6PSXk  
　　记帐付款||会计帐目内付款payment on account R0g^0K.  
&pzf*|}  
　　定期付款payment on term -Lhq.Q*a  
2Wn*J[5  
　　年分期付款annual payment tP][o494\&  
Fc6o6GyL|o  
　　月分期付款monthly payment||monthly instalment XU y[l  
VtN1
[}  
　　延滞付款payment in arrear 2rV]n  
JyO2P  
　　预付货||先付payment in advance||prepayment i$5<>\g  
xt&4]M V  
　　延付货款deferred payment hGy[L3{  
T!7B0_  
　　立即付款prompt payment||immediate payment C<Z{G%Qm  
y '[VZ$^i  
　　暂付款suspense payment f OasX!=  
)GYnQoV4  
　　延期付款delay in payment||extension of payment g7"2}|qxo  
@9tzk [  
　　支付票据payment bill re~T,PPM  
7tbY >U8  
　　名誉支付||干与付款payment for honour||payment by intervention vh#81}@N7*  
~ \]?5 nj  
　　结帐||清算||支付settlement uCr :+"C  
_70Z1_;  
　　分期付款instalment X- ZZLl#  
u*T(n s l  
　　滞付||拖欠||尾数款未付arrears F
)Iz:  
Z%Fc -KVt  
　　特许拖延付款日days of grace ,gpZz$Ef(  
VIHuo ,  
　　保证付款del credere yAiO._U  
PU,%Y_xR  
　　付款to pay||to make payment||to make effect payment u4h0s1iI  
#CV]S4/^
 
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance O9C&1A|lA  
16
ZyLt  
　　支出||付款to defray||to disburse 5-hnk' ~  
3K=%I+G(4  
　　结清to clear off||to pya off njc-=o  
fX.1=BjXi  
　　请求付款to ask for payment||to request payment ?I[*{}@n"  
l*?_@  
　　恳求付帐to solicit payment 5a-x$Qb9  
:sQ>oNn z  
　　拖延付款to defer payment||to delay payment =C2KHNc  
h 8xcq#  
　　付款被拖延to be in arrears with payment ^Z-oO#)h#  
:h(`eC  
　　还债to discharge pM^ZC  
q;}iW:r&Q  
　　迅速付款to pay promptly ZTibF'
\5N  
ny cn  
　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly UE{$hLI?g  
[#9i@40  
　　付款相当慢to pay slowly||to take extended credit P6&%`$  
Khb Ku0Z  
　　付款不好to pay badly||to be generally in arrear with payments 6`@b@Kd  
\BuyJskE  
　　付款颇为恶劣to pay very badly||to never pay unless forced u0GHcpOm  
V)5K/U{  
　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill +fvD1xHI  
-p>~z )  
　　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
pI:,Lt1B  
p- a{6<h  
　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. m8=n`XI  
lLp,sNAj  
　　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. XZ . T%g  
lxm/*^  
　　||I shall be compelled to take steps to enforce payment. {zWR)o .=  
'zM=[#!B  
　　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 4-t^?T:qF  
j.ucv  
　　little longer. \ )=WA!  
8L,=E
ap  
　　索取利息to charge interest 2j:0!%  
43pe6 ^.  
　　附上利息to draw interest||to bear interest||to allow interest fd4C8>*7G  
M+0PEf.  
　　生息to yield interest <|3%}?  
(-g*U#  
　　生息3% to yield 3% Z6rhInIY  
j)2I+[aoB  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit J*[@M*R;&  
L;* s-j6y  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit 4 sax  
0:`|T jf_  
　　向银行提款to withdraw ones deposit from a bank %uN<^
`JZ  
J09jBQ]R  
　　换取现金to convert into money||to turn into cash||to realize X%
+lgm+  
r|=1{Nx  
　　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 _0jR({\  
K J\kR  
　　打折扣购买to buy at a discount QXZyiJX}  
p_h/hTi  
　　打折扣出售to sell at a discount 0muC4  
X+C*+k,z  
　　打折扣-让价to reduce||to make a reduction ZRG Cy5Rk  
eD?&D_l~6  
　　减价to deduct||to make a deduction "~5cz0 H3v  
\4L ur  
　　回扣to rebate HMCLJ/  
FDQ=$w}'>  
　　现金折扣cash discount Xva(R<W7d<  
a$"nNmD?  
　　货到付款||现金提货cash on deliver （C.O.D.） }! EVf
 
RbX9PF"|+  
　　货到付现款cash on arrival 1>OlBp  
3l~+VBR_  
　　即时付款prompt cash 7ocUFY0"  
Qz,2PO  
　　净价||最低价格付现net cash =3.dgtH  
>[AmIYg  
　　现金付款ready cash S
HX`/  
y)fMVD"(  
　　即期付款spot cash||cash down||cash on the nail tL$,]I$1+  
I&{T 4.B:U  
　　凭单据付现款cash against documents 1EXT^2!D  
o{G*7V@H  
　　凭提单付现款cash against bills of lading .;]WcC<3  
pM?~AYWb  
　　承兑交单documents against acceptance （D/A） &{V|%u}v  
orFwy!  
　　付款交单documents against payment （D/P） ^e8xg=8(  
q< XFw-Pv  
　　追加信用证additional credit||additional L/C %d
zt'uz  
[UA*We 1  
　　信用证金额amount of credit fAgeF$9@  
$6a9<&LP_  
　　赊帐金额credit balance w'K7$F51  
y>EW,%leC  
　　可撤消信用证revocable L/C F qH) )2  
w.q`E@ T*  
　　不可撤消信用证irrevocable L/C xoKK{&J  
`NNP<z+\  
　　保兑信用证confirmed L/C )Ka-vX)D@  
~HB#7+b  
　　不保兑信用证unconfirmed L/C 5vyg-'  
^OKm (  
　　可转让信用证assignable L/C||transferable L/C -qc'J<*^4  
t`Kpbfk  
　　银行信用证bankers L/C ,~Mf2Y#m0p  
itYoR-XJ  
　　有追索权信用证with recourse L/C qWhW4$7x  
Wx:v~/r  
　　无追索权信用证without recourse L/C ;k!.ey$S  
,)1C"'  
　　单一信用证simple credit Dd r.6`VJ  
9^
XZ|`  
　　无条件信用证open credit||free credit ,^([aK  
UjI./"]O  
　　普通信用证general letter of credit ] 0X|_bU  
,D;8~llM  
　　旅行信用证circular letter of credit G'\[dwD,u  
.o/|]d`%  
　　特别信用证special letter of credit N;3!oo4  
q`1tUd4G  
　　信用证底帐letter of credit ledger K=N&kda  
6
TW<,SM  
　　信用证发行帐letter of credit issued account y|| n9  
_<(xjWp 8  
　　信用证金额amount of credit |8'}mjs.Q  
~^2w)-N  
　　信用证余额||信用证结欠credit balance f6Y?),`  
JTKS5r7?  
　　开立信用证to open a credit nLm'a_  
4;6"I2;zfG  
　　通过银行开立信用证to establish a credit through a bank lwQ!sH[M  
=MqEbQn{C3  
　　电开信用证to cable a credit @&m [w'tn  
j\>&]0-Iq  
　　取消信用证to cancel a credit LA6XTgcu  
4mDHAR%D  
　　开出信用证to issue a credit g$uiwqNA%  
}ppApJT  
　　在某银行开立信用证to arrange a credit with a bank oDZZ  
mfj{_fR3  
　　修改信用证to amend a credit E{Wn&?i>A  
!f/ K:CK|  
　　延展信用证有效期to extend a credit jwk+&S  
>GIQT?O6  
　　增加信用证面额to increase a credit E<yQB39  
a?y ucA  
　　寄出信用证to send a credit &` m.]RV  
u0wu\  
　　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】