[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 ix_&<?8  
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　　拒绝承兑而退票dishonour by non-acceptance J*+[?FXRL  
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　　由于存款不足而退票dihonour by non-payment `E8D5'tt  
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　　提交presentation +W}6o3x~  
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　　背书endorsement||indorsement ~r?VXO p"  
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　　无记名背书general endorsement||blank endorsement 7&vDx=W  
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　　记名式背书special endorsement||full endorsement ugS  

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　　附条件背书conditional endorsement zx;~sUR;  
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　　限制性背书restrictive endorsement t-)d*|2n}o  
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　　无追索权背书endorsement without recourse O*ER3  
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　　期满||到期maturity *b\&R%6dR  
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　　托收collection q:u,)6  
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　　新汇票||再兑换汇票re-exchange||re-draft 7,5Bur   
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　　外汇交易exchange dealing||exchange deals WGHf?G/s  
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　　汇兑合约exchange contract EjP9/VG@=  
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　　汇兑合约预约forward exchange contract 3U%kf<m=  
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　　外汇行情exchange quotation y'm5Z-@o6  
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　　交易行情表course of exchange||exchange table `j!XWh*$  
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　　汇价||兑换率exchange rate||rate of exchange Q+ZZwqyxD  
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　　官方汇率official rate ~9n30j%]s  
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　　挂牌汇率||名义汇率nominal rate f-Zi!AGh>  
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　　现汇汇率spot rate 4O
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate y'(a:.%I  
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　　兑现率||兑现汇率demand rate 8~y&"  \  
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　　长期汇率long rate iAZbh"I  
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　　私人汇票折扣率rate on a private bill }!V-FAL  
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　　远期汇票兑换率forward rate 4`Lr^q}M+  
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　　套价||套汇汇率||裁定外汇行情cross rate zZ;V9KM>v  
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　　付款汇率pence rate }VeE4-p B  
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　　当日汇率||成交价currency rate Sg*+!  
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　　套汇||套价||公断交易率arbitrage Q hdG(`PY~  
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　　汇票交割||汇票议付negotiation of draft 8J:=@X^}  
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　　交易人||议付人negotiator Vllxv6/_  
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　　票据交割||让与支票票据议付to negotiatie a bill d|> /eb.R  
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　　折扣交割||票据折扣to discount a bill !6,rN_a@Y  
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　　票据背书to endorse a bill wsB  
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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 bj
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　　收到汇款to receive remittance U9jdb9 |  
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　　填写收据to make out a receipt J&&)%&h'I  
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　　付款方法mode of payment RK=Pm7L:`y  
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　　现金付款payment by cash||cash payment||payment by ready cash \i+Ad@)  
9sI&d  
　　以支票支付payment by cheque 3)I]bui  
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　　以汇票支付payment by bill n|Ts:>`V  
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　　以物品支付payment in kind -fp/3-  
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　　付清||支付全部货款payment in full||full payment -[}Aka,f!  
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　　支付部分货款||分批付款payment in part||part payment||partial payment (4?^X  
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　　记帐付款||会计帐目内付款payment on account +\$c_9|C+  
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　　定期付款payment on term ;e.8EL  
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　　年分期付款annual payment wY ??#pS  
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　　月分期付款monthly payment||monthly instalment Mdq|:^px  
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　　延滞付款payment in arrear B):ZX#  
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　　预付货||先付payment in advance||prepayment aRElk&M  
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　　延付货款deferred payment 4>OS2b`.;  
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　　立即付款prompt payment||immediate payment JY@bD:  
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　　暂付款suspense payment vxOnv8(  
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　　延期付款delay in payment||extension of payment w}#3 pU<<  
zliMG=6  
　　支付票据payment bill H4sW%nZ0  
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　　名誉支付||干与付款payment for honour||payment by intervention -%| ] d ;  
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　　结帐||清算||支付settlement E0/>E  
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　　分期付款instalment `e fiX^  
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　　滞付||拖欠||尾数款未付arrears IaQm)"Z  
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　　特许拖延付款日days of grace :J_UXtx  
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　　保证付款del credere QAt]sat  
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　　付款to pay||to make payment||to make effect payment \F-n}Z  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance S(nQ?;9,  
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　　支出||付款to defray||to disburse ID`Ot{ y  
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　　结清to clear off||to pya off `"PHhCG+z  
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　　请求付款to ask for payment||to request payment /W`CqJk-*.  
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　　恳求付帐to solicit payment |&xaV-b9W  
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　　拖延付款to defer payment||to delay payment U<;{_!]  
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　　付款被拖延to be in arrears with payment I'^XEl?  
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　　还债to discharge j`q>YPp  
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　　迅速付款to pay promptly ]kx<aQ^  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly #pgD-0_  
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　　付款相当慢to pay slowly||to take extended credit -:pVDxO  
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　　付款不好to pay badly||to be generally in arrear with payments (gPB@hAv  
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　　付款颇为恶劣to pay very badly||to never pay unless forced 8(l0\R,%+z  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill ezbk@no  
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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 0TA8#c  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. SP<Sv8Okj  
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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. f*rub. y  
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　　||I shall be compelled to take steps to enforce payment. qdwo2u  
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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 p>\[[Md  
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　　little longer. T^vo9~N
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-zMvpe-am&  
　　索取利息to charge interest H_3WxfO  
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　　附上利息to draw interest||to bear interest||to allow interest TCzlu# w  
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　　生息to yield interest <dE~z] P  
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　　生息3% to yield 3% FN/l/OSb  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit +mD;\iW]  
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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 #K@!jh)y^  
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　　向银行提款to withdraw ones deposit from a bank zVtTv-DU  
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　　换取现金to convert into money||to turn into cash||to realize t4d/%b~{:U  
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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 i( +Uvtgs  
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　　打折扣购买to buy at a discount 7Dl^5q.|  
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　　打折扣出售to sell at a discount ~H?v L c;>  
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　　打折扣-让价to reduce||to make a reduction <3tf(?*,k]  
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　　减价to deduct||to make a deduction z;@<
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　　回扣to rebate k5tyOk  
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　　现金折扣cash discount RT'5i$q
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　　货到付款||现金提货cash on deliver （C.O.D.） WdC7CK  
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　　货到付现款cash on arrival 2uY:p=DxG9  
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　　即时付款prompt cash -:L7iOzgD  
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　　净价||最低价格付现net cash QjJlVlp  
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　　现金付款ready cash SI%J+Y7  
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　　即期付款spot cash||cash down||cash on the nail ^tm2Du
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　　凭单据付现款cash against documents >d
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　　凭提单付现款cash against bills of lading I 6<LKI/  
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　　承兑交单documents against acceptance （D/A） L:lnm9<  
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　　付款交单documents against payment （D/P） GO][`zZJ]  
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　　追加信用证additional credit||additional L/C G+C{_o#3  
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　　信用证金额amount of credit uF|[MWcy0#  
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　　赊帐金额credit balance B@\0b|  
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　　可撤消信用证revocable L/C SFsT^f<  
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　　不可撤消信用证irrevocable L/C 5y0LkuRR:  
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　　保兑信用证confirmed L/C 5HvYy *B/  
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　　不保兑信用证unconfirmed L/C #^i+'Z=L  
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　　可转让信用证assignable L/C||transferable L/C l~kxK.Ru  
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　　银行信用证bankers L/C zn*i  
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　　有追索权信用证with recourse L/C hE2{m{^A  
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　　无追索权信用证without recourse L/C G jrN1+9=  
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　　单一信用证simple credit mUb2U&6(  
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　　无条件信用证open credit||free credit 6ESS>I"su  
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　　普通信用证general letter of credit /h&>tYVio  
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　　旅行信用证circular letter of credit 8Waic&lX~  
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　　特别信用证special letter of credit FW<YN;  
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　　信用证底帐letter of credit ledger @(tuE  
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　　信用证发行帐letter of credit issued account `5~ <)  
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　　信用证金额amount of credit ,}Ic($To  
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　　信用证余额||信用证结欠credit balance KiNluGNt  
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　　开立信用证to open a credit xoE,3Sn  
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　　通过银行开立信用证to establish a credit through a bank C9T-4o1  
9>5]y}.{  
　　电开信用证to cable a credit GlXzH1wZ  
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　　取消信用证to cancel a credit ."v&?o Ck]  
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　　开出信用证to issue a credit &\r_g!Mh  
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　　在某银行开立信用证to arrange a credit with a bank l)1ySX&BU  
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　　修改信用证to amend a credit MWc{7,  
&4L+[M{J@4  
　　延展信用证有效期to extend a credit s8kkf5bu  
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　　增加信用证面额to increase a credit rMUQh~a/  
RK=YFE 0  
　　寄出信用证to send a credit &T-udgR9  
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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】