[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 >`%'4<I  
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　　拒绝承兑而退票dishonour by non-acceptance &Y^WP?HS  
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　　由于存款不足而退票dihonour by non-payment ( )3
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　　提交presentation /)>s##p*  
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　　背书endorsement||indorsement XQ~Ke-QW)  
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　　无记名背书general endorsement||blank endorsement .k0~Vh2u  
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　　记名式背书special endorsement||full endorsement R]i7 $}n  
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　　附条件背书conditional endorsement #2EI\E&$  
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　　限制性背书restrictive endorsement ,Uy|5zv  
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　　无追索权背书endorsement without recourse ?:
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　　期满||到期maturity @`,1:
 
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　　托收collection Px
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　　新汇票||再兑换汇票re-exchange||re-draft P';?YV0  
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　　外汇交易exchange dealing||exchange deals HuVJ\%.  
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　　汇兑合约exchange contract dS5a  
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　　汇兑合约预约forward exchange contract u3o#{~E/#  
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　　外汇行情exchange quotation Kk{< @v)  
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　　交易行情表course of exchange||exchange table (S v~2  
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　　汇价||兑换率exchange rate||rate of exchange ?K3(D;5 &i  
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　　官方汇率official rate +(+Itmx2&  
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　　挂牌汇率||名义汇率nominal rate *tAg*$  
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　　现汇汇率spot rate zdp/|"D!  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate UAyC.$!  
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　　兑现率||兑现汇率demand rate vC5n
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　　长期汇率long rate A<B=f<N3gV  
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　　私人汇票折扣率rate on a private bill m-jHze`D3  
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　　远期汇票兑换率forward rate q`G,L(  
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　　套价||套汇汇率||裁定外汇行情cross rate
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　　付款汇率pence rate Zx d~c]n  
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　　当日汇率||成交价currency rate &EpAg@9!  
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　　套汇||套价||公断交易率arbitrage U.@*`Fg  
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　　汇票交割||汇票议付negotiation of draft A=
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　　交易人||议付人negotiator +z$pg  
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　　票据交割||让与支票票据议付to negotiatie a bill .m`y><.5  
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　　折扣交割||票据折扣to discount a bill _Um d  
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　　票据背书to endorse a bill X~xd/M=9^  
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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 sQ8s7l0D  
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　　收到汇款to receive remittance Kb^>-[Yx  
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　　填写收据to make out a receipt mP(kcMT"  
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　　付款方法mode of payment NxLXm,  
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　　现金付款payment by cash||cash payment||payment by ready cash /NFz4h=>  
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　　以支票支付payment by cheque -&e92g&n   
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　　以汇票支付payment by bill w2xG_q  
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　　以物品支付payment in kind % riK+  
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　　付清||支付全部货款payment in full||full payment Gx 72  
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　　支付部分货款||分批付款payment in part||part payment||partial payment )H}#A#ovj7  
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　　记帐付款||会计帐目内付款payment on account nL?oTze*p  
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　　定期付款payment on term h},oF!,  
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　　年分期付款annual payment [q
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　　月分期付款monthly payment||monthly instalment Bu]t*$  
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　　延滞付款payment in arrear Cbs5dn(Y  
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　　预付货||先付payment in advance||prepayment
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　　延付货款deferred payment zT ZVehEe  
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　　立即付款prompt payment||immediate payment ++Ww88820  
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　　暂付款suspense payment **>/}.%?K  
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　　延期付款delay in payment||extension of payment }!i`0p  
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　　支付票据payment bill iL7VFo:Q  
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　　名誉支付||干与付款payment for honour||payment by intervention !JBae2Z  
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　　结帐||清算||支付settlement *x>3x Qq&  
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　　分期付款instalment T%R:NQf  
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　　滞付||拖欠||尾数款未付arrears Hk
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　　特许拖延付款日days of grace 6/ `.(fL1  
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　　保证付款del credere 0W^dhYO  
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　　付款to pay||to make payment||to make effect payment ; "3+YTtp  

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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance a8AYcEb  
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　　支出||付款to defray||to disburse >`jU`bR@  
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　　结清to clear off||to pya off =xianQ<lK  
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　　请求付款to ask for payment||to request payment A`6ra}U<  
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　　恳求付帐to solicit payment rbqo"g`  
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　　拖延付款to defer payment||to delay payment ;PyZ?Z;  
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　　付款被拖延to be in arrears with payment +{53a_q  
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　　还债to discharge Rb}KZ+o"Z  
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　　迅速付款to pay promptly EN!?:RV  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly A 6
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　　付款相当慢to pay slowly||to take extended credit as"N=\N  
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　　付款不好to pay badly||to be generally in arrear with payments D';eTy Y  
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　　付款颇为恶劣to pay very badly||to never pay unless forced +7}iu/B!9  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill <1~^C  
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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 KbxR Lx]w  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. y:}sD_m0W  
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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. ?PPZp6A3L=  
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　　||I shall be compelled to take steps to enforce payment. gd6Dm4q(  
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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 <Mf*l)%*  
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　　little longer. ,7d|O}B  
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　　索取利息to charge interest v+1i=s2$  
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　　附上利息to draw interest||to bear interest||to allow interest UU@fkk  
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　　生息to yield interest Q*O<@   
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　　生息3% to yield 3% 3 EYiQ`  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit ]re'LC!d  
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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 h ; kfh.  
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　　向银行提款to withdraw ones deposit from a bank ms~8QL  
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　　换取现金to convert into money||to turn into cash||to realize SQ#7PKH  
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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 -fIc
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　　打折扣购买to buy at a discount h{]#ag5`  
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　　打折扣出售to sell at a discount !0fI"3P@r  
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　　打折扣-让价to reduce||to make a reduction 0rzVy/Z(  
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　　减价to deduct||to make a deduction u3ds QU  
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　　回扣to rebate QB 77:E  
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　　现金折扣cash discount uu}-"/<~7  
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　　货到付款||现金提货cash on deliver （C.O.D.） d
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　　货到付现款cash on arrival zLek&s&-  
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　　即时付款prompt cash vg^M
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　　净价||最低价格付现net cash (K!4Kp^m  
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　　现金付款ready cash _+zVpZ  
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　　即期付款spot cash||cash down||cash on the nail En5!"w|j  
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　　凭单据付现款cash against documents yDtOpM8<{  
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　　凭提单付现款cash against bills of lading 6An{3"  
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　　承兑交单documents against acceptance （D/A） %3,xaVN  
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　　付款交单documents against payment （D/P） ~n]N
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　　追加信用证additional credit||additional L/C ahp1!=Z-=  
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　　信用证金额amount of credit K^ 6+Ily  
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　　赊帐金额credit balance *g$agyOfh  
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　　可撤消信用证revocable L/C #`j][F@N  
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　　不可撤消信用证irrevocable L/C X,Zd=
 
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　　保兑信用证confirmed L/C <bX 1,}?  
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　　不保兑信用证unconfirmed L/C 0pNo`Bm  
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　　可转让信用证assignable L/C||transferable L/C #PH#2/[  
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　　银行信用证bankers L/C q u:To7  
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　　有追索权信用证with recourse L/C <_f`$z  
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　　无追索权信用证without recourse L/C cUC17z2D  
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　　单一信用证simple credit ^;64!BaK  
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　　无条件信用证open credit||free credit DvJB59:_}  
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　　普通信用证general letter of credit p5`ZyD]+  
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　　旅行信用证circular letter of credit pVz pN8!  
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　　特别信用证special letter of credit .xnQd^qoac  
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　　信用证底帐letter of credit ledger i;avwP<0  
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　　信用证发行帐letter of credit issued account %/md"
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　　信用证金额amount of credit _r7=&oL.Q  
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　　信用证余额||信用证结欠credit balance <>&89E%j'  
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　　开立信用证to open a credit ,W8au"  
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　　通过银行开立信用证to establish a credit through a bank uegb;m  
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　　电开信用证to cable a credit `~|DoSi^d  
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　　取消信用证to cancel a credit -sx-7LKi  
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　　开出信用证to issue a credit <]c#)xg  
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　　在某银行开立信用证to arrange a credit with a bank 6yp+h  
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　　修改信用证to amend a credit ]'E}   
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　　延展信用证有效期to extend a credit jvWI_Fto  
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　　增加信用证面额to increase a credit FQQ@kP$ .  
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　　寄出信用证to send a credit +RdI;QmM  
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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】