[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 __'Z0?.4#  
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　　拒绝承兑而退票dishonour by non-acceptance A&)P_B1|  
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　　由于存款不足而退票dihonour by non-payment Q(E$;@   
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　　提交presentation QWxCNt:^?  
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　　背书endorsement||indorsement \d]&}`'4{f  
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　　无记名背书general endorsement||blank endorsement "n:L<F,g  
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　　记名式背书special endorsement||full endorsement D?
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　　附条件背书conditional endorsement &%C4rAd2  
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　　限制性背书restrictive endorsement ;(TBg-LEK  
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　　无追索权背书endorsement without recourse XZJ}nXy  
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　　期满||到期maturity N y7VIh|  
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　　托收collection VOp8
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　　新汇票||再兑换汇票re-exchange||re-draft ~u/Enl7\-  
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　　外汇交易exchange dealing||exchange deals 4VD'<`R[  
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　　汇兑合约exchange contract E':y3T@."  
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　　汇兑合约预约forward exchange contract ukzXQe;l1  
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　　外汇行情exchange quotation fb&K.6"  
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　　交易行情表course of exchange||exchange table `"Tx%>E(U  
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　　汇价||兑换率exchange rate||rate of exchange 8!S="_  
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　　官方汇率official rate %fK"g2:  
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　　挂牌汇率||名义汇率nominal rate /vwGSuk._  
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　　现汇汇率spot rate =
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate qf(!3  
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　　兑现率||兑现汇率demand rate \ bd? `."  
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　　长期汇率long rate :X,1KR  
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　　私人汇票折扣率rate on a private bill d+ql@e]  
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　　远期汇票兑换率forward rate htkn#s~=  
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　　套价||套汇汇率||裁定外汇行情cross rate 8{epy  
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　　付款汇率pence rate wNcf7/ky  
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　　当日汇率||成交价currency rate 0_,V }  
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　　套汇||套价||公断交易率arbitrage E.}T.
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　　汇票交割||汇票议付negotiation of draft !H~G_?Mf\O  
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　　交易人||议付人negotiator +wS?Z5%mU  
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　　票据交割||让与支票票据议付to negotiatie a bill k%VV(P]sT  
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　　折扣交割||票据折扣to discount a bill xud =(HLl  
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　　票据背书to endorse a bill Nq9@^ E-{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 %h2U(=/:  
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　　收到汇款to receive remittance )LKutN?tBy  
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　　填写收据to make out a receipt pR; AqDQ  
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　　付款方法mode of payment AW%^Xt  
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　　现金付款payment by cash||cash payment||payment by ready cash bCy.S.`jHQ  
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　　以支票支付payment by cheque 8! p fy"  
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　　以汇票支付payment by bill !n@Yg2w  
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　　以物品支付payment in kind e#<%`\qH  
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　　付清||支付全部货款payment in full||full payment A)/_:  
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　　支付部分货款||分批付款payment in part||part payment||partial payment
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　　记帐付款||会计帐目内付款payment on account CRw.UC\  
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　　定期付款payment on term QZYD;&iY&  
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　　年分期付款annual payment [(F.x6z)  
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　　月分期付款monthly payment||monthly instalment tF O27z@  
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　　延滞付款payment in arrear Dc}-wnga  
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　　预付货||先付payment in advance||prepayment dE%rQE7'  
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　　延付货款deferred payment OtBVfA:[  
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　　立即付款prompt payment||immediate payment LeF Z%y)F  
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　　暂付款suspense payment 0 h_9  
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　　延期付款delay in payment||extension of payment }} J? , >g  
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　　支付票据payment bill `gDpb.=Y  
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　　名誉支付||干与付款payment for honour||payment by intervention AU OL?st  
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　　结帐||清算||支付settlement 9i;%(b{  
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　　分期付款instalment cG
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　　滞付||拖欠||尾数款未付arrears W.'#pd  
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　　特许拖延付款日days of grace X3-pj<JLY  
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　　保证付款del credere wDVK
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　　付款to pay||to make payment||to make effect payment nQy.?*X  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance =\"88e;b2  
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　　支出||付款to defray||to disburse P<ElH3J`  
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　　结清to clear off||to pya off 7l/.fSW  
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　　请求付款to ask for payment||to request payment A<fKO <d  
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　　恳求付帐to solicit payment {p[{5k 0  
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　　拖延付款to defer payment||to delay payment Z-z^0QO  
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　　付款被拖延to be in arrears with payment w$[&ejFb  
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　　还债to discharge j)xRzImu  
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　　迅速付款to pay promptly ZP~Mg z{f  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly X6)%2TwO  
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　　付款相当慢to pay slowly||to take extended credit cvxY
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　　付款不好to pay badly||to be generally in arrear with payments VwvL  
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　　付款颇为恶劣to pay very badly||to never pay unless forced d9 e_slx  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill =z^2KH  
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　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you ,.DTJ7H+  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. "AYm
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　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. -Pt.  
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　　||I shall be compelled to take steps to enforce payment. JYb sta  
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　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a : N9,/-s  
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　　little longer. 7>.d*?eao\  
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　　索取利息to charge interest 2iM]t&^<+  
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　　附上利息to draw interest||to bear interest||to allow interest S:B$c>  
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　　生息to yield interest Y*VF1M,2_  
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　　生息3% to yield 3% q)j b9e   
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit h4p<n&)F  
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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 1.24ZX  
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　　向银行提款to withdraw ones deposit from a bank i4T=4q  
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　　换取现金to convert into money||to turn into cash||to realize C)UL{n  
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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 w#6)XR|+,.  
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　　打折扣购买to buy at a discount 4y*"w*L  
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　　打折扣出售to sell at a discount :2t0//@X  
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　　打折扣-让价to reduce||to make a reduction Xwp6]lx  
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　　减价to deduct||to make a deduction t=nZ1GZyM  
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　　回扣to rebate '\B0#z3  
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　　现金折扣cash discount >\br8=R  
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　　货到付款||现金提货cash on deliver （C.O.D.） dNu?O>=  

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　　货到付现款cash on arrival ^>Vl@cW0uz  
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　　即时付款prompt cash VLPPEV-u  
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　　净价||最低价格付现net cash !zVjbYWY  
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　　现金付款ready cash 0Q7|
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　　即期付款spot cash||cash down||cash on the nail < ]
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　　凭单据付现款cash against documents GIb,y,PDB  
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　　凭提单付现款cash against bills of lading R ;k1(p  
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　　承兑交单documents against acceptance （D/A） 
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　　付款交单documents against payment （D/P） buldA5*!o  
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　　追加信用证additional credit||additional L/C 3xk-D &"  
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　　信用证金额amount of credit }}qY,@eeX  
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　　赊帐金额credit balance .[r1Qz7G  
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　　可撤消信用证revocable L/C VS\| f'E  
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　　不可撤消信用证irrevocable L/C B&QEt[=s  
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　　保兑信用证confirmed L/C -x{@D{Q%  
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　　不保兑信用证unconfirmed L/C 5O(U1 *  
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　　可转让信用证assignable L/C||transferable L/C llN/  
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　　银行信用证bankers L/C m\oxS;fxWi  


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　　有追索权信用证with recourse L/C O7
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　　无追索权信用证without recourse L/C ce3``W/H3  
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　　单一信用证simple credit i#NtiZ.t=  
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　　无条件信用证open credit||free credit TNDp{!<|L;  
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　　普通信用证general letter of credit #qu;{I#W3  
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　　旅行信用证circular letter of credit Fh/psd  
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　　特别信用证special letter of credit 8=@f l K  
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　　信用证底帐letter of credit ledger ]UkqPtG;  
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　　信用证发行帐letter of credit issued account d}a MdIF!e  
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　　信用证金额amount of credit *~~J1.ja>  
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　　信用证余额||信用证结欠credit balance Ey.%: O-Dv  
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　　开立信用证to open a credit X(O:y^sX}  
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　　通过银行开立信用证to establish a credit through a bank _%3p&1ld  
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　　电开信用证to cable a credit '0^lMQMg  
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　　取消信用证to cancel a credit 8>G5VhCm~o  
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　　开出信用证to issue a credit >7)Q
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　　在某银行开立信用证to arrange a credit with a bank qu.AJ*  
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　　修改信用证to amend a credit 1h|qxYO  
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　　延展信用证有效期to extend a credit KSJ+3_7]k  
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　　增加信用证面额to increase a credit vTo+jQs^  
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　　寄出信用证to send a credit A#{I-*D[  
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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】