[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 W_N!f=HW  
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　　拒绝承兑而退票dishonour by non-acceptance |G]M"3^  
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　　由于存款不足而退票dihonour by non-payment rn8t<=ptH3  
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　　提交presentation O:,Fif?;  
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　　背书endorsement||indorsement z
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　　无记名背书general endorsement||blank endorsement 0 <T/P+|  
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　　记名式背书special endorsement||full endorsement v'zf*]9  
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　　附条件背书conditional endorsement O.8{c;  
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　　限制性背书restrictive endorsement #I.Wmfz  
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　　无追索权背书endorsement without recourse G}b LWA  
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　　期满||到期maturity D 4\T`j:  
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　　托收collection _%HyXd  
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　　新汇票||再兑换汇票re-exchange||re-draft -IB~lw
 

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　　外汇交易exchange dealing||exchange deals @9pk-BB^D  
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　　汇兑合约exchange contract >aZ$x/U+Iw  
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　　汇兑合约预约forward exchange contract H[{ ch t h  
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　　外汇行情exchange quotation :hp=>^$Y  
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　　交易行情表course of exchange||exchange table ,&sBa{0  
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　　汇价||兑换率exchange rate||rate of exchange ;TK:D=p4  
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　　官方汇率official rate l#,WM
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　　挂牌汇率||名义汇率nominal rate he/UvMu  
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　　现汇汇率spot rate $ #C$V>  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate XY5I5H_U  
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　　兑现率||兑现汇率demand rate cvbv\G'aT  
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　　长期汇率long rate ^z$
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　　私人汇票折扣率rate on a private bill "~4ULl<i'  
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　　远期汇票兑换率forward rate Y>+\:O  
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　　套价||套汇汇率||裁定外汇行情cross rate S)GWr"m-  
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　　付款汇率pence rate DY6wp@A  
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　　当日汇率||成交价currency rate 5isejR{r  
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　　套汇||套价||公断交易率arbitrage ,k/*f+t  
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　　汇票交割||汇票议付negotiation of draft :?{ **&=  
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　　交易人||议付人negotiator rZZueYuXO  
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　　票据交割||让与支票票据议付to negotiatie a bill 3a_S-&?X  
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　　折扣交割||票据折扣to discount a bill iy8UrgG;l  
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　　票据背书to endorse a bill cp2e,%o  
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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 Tm@m k  
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　　收到汇款to receive remittance uA:|#mO  
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　　填写收据to make out a receipt DVRE;+Jt  
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　　付款方法mode of payment `Rfhxz I  
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　　现金付款payment by cash||cash payment||payment by ready cash $ W(m   
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　　以支票支付payment by cheque y_38;8ex  
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　　以汇票支付payment by bill ?I`']|I  
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　　以物品支付payment in kind R|ViLty  
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　　付清||支付全部货款payment in full||full payment <n>Kc}
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　　支付部分货款||分批付款payment in part||part payment||partial payment =g2;sM/  
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　　记帐付款||会计帐目内付款payment on account .#6Dad=S*  
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　　定期付款payment on term sbrU;X_S  
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　　年分期付款annual payment I7nt<l!  
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　　月分期付款monthly payment||monthly instalment ATv.3cy   
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　　延滞付款payment in arrear eRD?O  
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　　预付货||先付payment in advance||prepayment OnC|9  
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　　延付货款deferred payment :z56!qU  
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　　立即付款prompt payment||immediate payment Y{B|*[xM  
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　　暂付款suspense payment Rgw\qOb  
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　　延期付款delay in payment||extension of payment F"#bCnS  
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　　支付票据payment bill +#}I ^N  
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　　名誉支付||干与付款payment for honour||payment by intervention Xa.Qt.C  
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　　结帐||清算||支付settlement EkgS*q_  
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　　分期付款instalment .dt7b4.kd  
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　　滞付||拖欠||尾数款未付arrears (GJ)FWen0"  
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　　特许拖延付款日days of grace 2K'3ry)[y  
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　　保证付款del credere p [4/Nq,c  
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　　付款to pay||to make payment||to make effect payment %<CahzYc6  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance r j#K5/df  
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　　支出||付款to defray||to disburse V .vA~a  
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　　结清to clear off||to pya off OW-[#r  
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　　请求付款to ask for payment||to request payment <UOx>=h  
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　　恳求付帐to solicit payment 6e3s |  
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　　拖延付款to defer payment||to delay payment K9B_o,  
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　　付款被拖延to be in arrears with payment wWv")dk3i  
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　　还债to discharge !qsk;Vk7Z  
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　　迅速付款to pay promptly \Y&*sfQ  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 0OO$(R*  
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　　付款相当慢to pay slowly||to take extended credit bwR_ uF  
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　　付款不好to pay badly||to be generally in arrear with payments 2A7 g}V  
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　　付款颇为恶劣to pay very badly||to never pay unless forced }'mVD^<+  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill kY*3)KCp  
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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 VU3xP2c:  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. T\ZWKx*#  
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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. N=FU>qbz  
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　　||I shall be compelled to take steps to enforce payment. 0vOt.LC/S  
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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 XDs )  
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　　little longer. fq(r,h=|  
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　　索取利息to charge interest .J:04t1  
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　　附上利息to draw interest||to bear interest||to allow interest 8:^`rw4a0  
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　　生息to yield interest #v!(uuq,  
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　　生息3% to yield 3% NX7(;02  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit @i'24Q[6  
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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 <cu? g  
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　　向银行提款to withdraw ones deposit from a bank Pw:(X0@  
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　　换取现金to convert into money||to turn into cash||to realize 6&/H XqP  
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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 xbJ@z{  
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　　打折扣购买to buy at a discount Z-(#}(HD  
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　　打折扣出售to sell at a discount ,4dES|)sP  
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　　打折扣-让价to reduce||to make a reduction 'Okitq+O  
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　　减价to deduct||to make a deduction vqh@)B+)  
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　　回扣to rebate 9L3 #aE]C  
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　　现金折扣cash discount `P1jg$(eA  
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　　货到付款||现金提货cash on deliver （C.O.D.） v4]7"7GuW  
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　　货到付现款cash on arrival pT Yq#9  
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　　即时付款prompt cash =XWew*  
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　　净价||最低价格付现net cash 9( ;lcOz  
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　　现金付款ready cash q^}QwJw  
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　　即期付款spot cash||cash down||cash on the nail Zw(*q?9\  
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　　凭单据付现款cash against documents nA8]/r1k  
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　　凭提单付现款cash against bills of lading +gb2>fei&  
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　　承兑交单documents against acceptance （D/A） @+A`n21,O  
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　　付款交单documents against payment （D/P） %XGwQB$zk8  
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　　追加信用证additional credit||additional L/C }vBk,ED  
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　　信用证金额amount of credit cWIX!tc8  
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　　赊帐金额credit balance |YjuaXd7N  
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　　可撤消信用证revocable L/C rlu{C4l  
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　　不可撤消信用证irrevocable L/C j
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　　保兑信用证confirmed L/C \2i4]
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　　不保兑信用证unconfirmed L/C MO)N0{.b  
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　　可转让信用证assignable L/C||transferable L/C CD1}.h  
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　　银行信用证bankers L/C }S'+Ytea  
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　　有追索权信用证with recourse L/C pc}Q_~e  
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　　无追索权信用证without recourse L/C M5 ep\^  
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　　单一信用证simple credit dUeM+(s1  
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　　无条件信用证open credit||free credit I"*g-ji0  
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　　普通信用证general letter of credit uy{mSx?td  
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　　旅行信用证circular letter of credit oz%ZEi\bW  
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　　特别信用证special letter of credit ?,NZ/n  
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　　信用证底帐letter of credit ledger dsqqq,>Q  
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　　信用证发行帐letter of credit issued account DIodQkF  
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　　信用证金额amount of credit 2S}%r4$n}  
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　　信用证余额||信用证结欠credit balance 0wXfu"E{  
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　　开立信用证to open a credit /ow/)\/}  

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　　通过银行开立信用证to establish a credit through a bank My'M~#kO,  
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　　电开信用证to cable a credit w(n&(5FzB<  
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　　取消信用证to cancel a credit j,eeQ KH  
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　　开出信用证to issue a credit Fgxh?Wd9  
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　　在某银行开立信用证to arrange a credit with a bank wcP0PfY  
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　　修改信用证to amend a credit UZMo(rG.]{  
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　　延展信用证有效期to extend a credit `zRgP#  
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　　增加信用证面额to increase a credit 0}hN/2}&  
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　　寄出信用证to send a credit ?mS798=f  
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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】