[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 sXD.*D  
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　　拒绝承兑而退票dishonour by non-acceptance :MOr?"  
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　　由于存款不足而退票dihonour by non-payment 4K_fN  
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　　提交presentation F"3LG"  
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　　背书endorsement||indorsement `}b#O}z)^  
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　　无记名背书general endorsement||blank endorsement ,a:!"Z^f  
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　　记名式背书special endorsement||full endorsement Orb('Z,-3  
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　　附条件背书conditional endorsement #].n0[  
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　　限制性背书restrictive endorsement -Y*"!8  
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　　无追索权背书endorsement without recourse C*;g!~{  
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　　期满||到期maturity 6ty>0  
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　　托收collection ?2Q 9z-$  
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　　新汇票||再兑换汇票re-exchange||re-draft QB<9Be@e  
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　　外汇交易exchange dealing||exchange deals YbMeSU/sX  
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　　汇兑合约exchange contract <<43'N+  
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　　汇兑合约预约forward exchange contract J ! ;g.q  
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　　外汇行情exchange quotation QJBzv|  
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　　交易行情表course of exchange||exchange table y*
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　　汇价||兑换率exchange rate||rate of exchange h$#QRH  
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　　官方汇率official rate &WSxg&YG)\  
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　　挂牌汇率||名义汇率nominal rate R)>/P{A-P  
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　　现汇汇率spot rate zp"Lp>i  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate q Ee1OB  
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　　兑现率||兑现汇率demand rate 'cs!(z-{x  
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　　长期汇率long rate C2WWS(zn  
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　　私人汇票折扣率rate on a private bill Dg^n`[WO  
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　　远期汇票兑换率forward rate &RRHmJI:  
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　　套价||套汇汇率||裁定外汇行情cross rate 8p4J7 -  
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　　付款汇率pence rate o:H^ L,<Tl  
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　　当日汇率||成交价currency rate T#;W5<"  
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　　套汇||套价||公断交易率arbitrage X?,ly3,  
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　　汇票交割||汇票议付negotiation of draft (w31W[V'#  
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　　交易人||议付人negotiator =oZHN,  
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　　票据交割||让与支票票据议付to negotiatie a bill .\r=1HZ3  
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　　折扣交割||票据折扣to discount a bill h
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　　票据背书to endorse a bill ?hpT"N,hF9  
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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 "/ N ?$  
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　　收到汇款to receive remittance >FO4]  
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　　填写收据to make out a receipt tUS)1*{_  
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　　付款方法mode of payment _a; E>   
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　　现金付款payment by cash||cash payment||payment by ready cash Du
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　　以支票支付payment by cheque gN2$;hb?  
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　　以汇票支付payment by bill iD*%' #u  
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　　以物品支付payment in kind F.zx]][JV  
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　　付清||支付全部货款payment in full||full payment !Tc jJ2T  
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　　支付部分货款||分批付款payment in part||part payment||partial payment kEQ1&9  
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　　记帐付款||会计帐目内付款payment on account #[|~m;K(w  
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　　定期付款payment on term _n6ge*,E  
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　　年分期付款annual payment ^!Y]l  
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　　月分期付款monthly payment||monthly instalment {1 VHz])I  
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　　延滞付款payment in arrear *QKxrg  
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　　预付货||先付payment in advance||prepayment UQ0Sfu  
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　　延付货款deferred payment W''%{A/'  
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　　立即付款prompt payment||immediate payment Ck:RlF[6C  
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　　暂付款suspense payment `ChS$p"A  
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　　延期付款delay in payment||extension of payment iA~LH6  
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　　支付票据payment bill -cgLEl1J  
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　　名誉支付||干与付款payment for honour||payment by intervention xq6 eu 9  
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　　结帐||清算||支付settlement {Ad4H[]|]  
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　　分期付款instalment zd%n)jlwR  
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　　滞付||拖欠||尾数款未付arrears Hw0S/ytY  
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　　特许拖延付款日days of grace  lu_kir~  
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　　保证付款del credere *5|;eN  
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　　付款to pay||to make payment||to make effect payment .Us)YVbk  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance =3h?! $#?  
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　　支出||付款to defray||to disburse gGaA;YW1  
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　　结清to clear off||to pya off (DLk+N4UHA  
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　　请求付款to ask for payment||to request payment l|kGp~  
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　　恳求付帐to solicit payment CXQ+h  
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　　拖延付款to defer payment||to delay payment A#o ~nC<  
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　　付款被拖延to be in arrears with payment D`Cy]j  
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　　还债to discharge x?"+Or.h  
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　　迅速付款to pay promptly HXeX!  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly AjYvYMA&  
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　　付款相当慢to pay slowly||to take extended credit )%+7"7.  
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　　付款不好to pay badly||to be generally in arrear with payments MdC}!&W  
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　　付款颇为恶劣to pay very badly||to never pay unless forced qWdob>u  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill J 16t&Ha`  
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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 yI{4h $c  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. _:1s7EC  
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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. c]/X >8;  
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　　||I shall be compelled to take steps to enforce payment. ;RW0Dn)Q  
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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 -=InGm\Y  
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　　little longer. #?h-<KQQ  
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　　索取利息to charge interest F"^/R  
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　　附上利息to draw interest||to bear interest||to allow interest V[;^{,;  
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　　生息to yield interest FyhLMW3  
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　　生息3% to yield 3% 6no&2a|D  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit X()yhe_  
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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 ["H2H rI2  
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　　向银行提款to withdraw ones deposit from a bank D~zk2  
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　　换取现金to convert into money||to turn into cash||to realize h]vuBH
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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 }=LC#le  
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　　打折扣购买to buy at a discount M,vCAZ  
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　　打折扣出售to sell at a discount l+#uQo6cqQ  
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　　打折扣-让价to reduce||to make a reduction #|QA_5  
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　　减价to deduct||to make a deduction "=Cjm`9~j  
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　　回扣to rebate _Wtwh0[r*  
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　　现金折扣cash discount ~,Kx"VK  
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　　货到付款||现金提货cash on deliver （C.O.D.） >aAsUL5W  
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　　货到付现款cash on arrival ':7gYP*v  
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　　即时付款prompt cash i<M F8$  
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　　净价||最低价格付现net cash SQ057V>'=  
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　　现金付款ready cash ^4C djMF-E  
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　　即期付款spot cash||cash down||cash on the nail x3l~kZ(  
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　　凭单据付现款cash against documents W.c>("gC  
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　　凭提单付现款cash against bills of lading VQI[J  
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　　承兑交单documents against acceptance （D/A） ;TL>{"z`x  
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　　付款交单documents against payment （D/P） 07G'"=  
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　　追加信用证additional credit||additional L/C 6lm<>
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　　信用证金额amount of credit =J`M}BBx  
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　　赊帐金额credit balance q4SEvP}fLx  
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　　可撤消信用证revocable L/C GK[9Cm "v  
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　　不可撤消信用证irrevocable L/C YJ}9VY<}1K  
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　　保兑信用证confirmed L/C D%=j@  
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　　不保兑信用证unconfirmed L/C bb}Fu/S  
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　　可转让信用证assignable L/C||transferable L/C ujr"_ofI  
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　　银行信用证bankers L/C \.]C`ocD  
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　　有追索权信用证with recourse L/C z,RjQTd  
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　　无追索权信用证without recourse L/C yeLd, M/I  
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　　单一信用证simple credit <l<y R?  
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　　无条件信用证open credit||free credit ZyV^d3F@$  
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　　普通信用证general letter of credit y;fnC5Q  
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　　旅行信用证circular letter of credit 1]"S?  
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　　特别信用证special letter of credit usw(]CnH  
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　　信用证底帐letter of credit ledger .ZupsS9l  
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　　信用证发行帐letter of credit issued account @[#)zO  
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　　信用证金额amount of credit tlg
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　　信用证余额||信用证结欠credit balance nnTiu,2R  
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　　开立信用证to open a credit %>1C($^  
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　　通过银行开立信用证to establish a credit through a bank (8(P12l  
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　　电开信用证to cable a credit \)cbg#v  
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　　取消信用证to cancel a credit S_;m+Ytg  
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　　开出信用证to issue a credit PJAM_K;  
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　　在某银行开立信用证to arrange a credit with a bank 2^)_XVX1  
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　　修改信用证to amend a credit L$?YbQo7  
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　　延展信用证有效期to extend a credit Y]Zp[!  
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　　增加信用证面额to increase a credit 8Rnq &8A  
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　　寄出信用证to send a credit ~JB4s%&  
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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】