[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 RTl C]`IGT  
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　　拒绝承兑而退票dishonour by non-acceptance yn!;Z._  
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　　由于存款不足而退票dihonour by non-payment WwsNAJ  
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　　提交presentation yFk|8d-|  
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　　背书endorsement||indorsement v CsE|e MP  
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　　无记名背书general endorsement||blank endorsement YZfi-35@g  
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　　记名式背书special endorsement||full endorsement hkl0
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　　附条件背书conditional endorsement 1y:fH4V  
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　　限制性背书restrictive endorsement 5rLx b  
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　　无追索权背书endorsement without recourse Pteti  
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　　期满||到期maturity $s=` {vv  
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　　托收collection 873 bg|^hs  
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　　新汇票||再兑换汇票re-exchange||re-draft B~}BDnu6  
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　　外汇交易exchange dealing||exchange deals Lbo3f wW  
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　　汇兑合约exchange contract ">=Ep+ix  
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　　汇兑合约预约forward exchange contract 'V%w{ZiiV  

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　　外汇行情exchange quotation .*6Nq
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　　交易行情表course of exchange||exchange table q1xSylE  
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　　汇价||兑换率exchange rate||rate of exchange L44|/~  
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　　官方汇率official rate V?yQm4  
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　　挂牌汇率||名义汇率nominal rate 0.+Eo.AX4M  
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　　现汇汇率spot rate ]0<K^OIY  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate D8! Y0  
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　　兑现率||兑现汇率demand rate *>?N>f"  
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　　长期汇率long rate fc
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　　私人汇票折扣率rate on a private bill vG6*[c8  
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　　远期汇票兑换率forward rate LsI@_,XW<  
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　　套价||套汇汇率||裁定外汇行情cross rate 2?LP r  
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　　付款汇率pence rate OH`zeI,[*  
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　　当日汇率||成交价currency rate &Oz  
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　　套汇||套价||公断交易率arbitrage >q?{'#i /  
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　　汇票交割||汇票议付negotiation of draft : Nf(:D8  
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　　交易人||议付人negotiator 88:YU4:l`N  
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　　票据交割||让与支票票据议付to negotiatie a bill *GYLj
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　　折扣交割||票据折扣to discount a bill ,Gbc4x  
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　　票据背书to endorse a bill )$1j"mV  
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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 cV1E<CM  
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　　收到汇款to receive remittance f'"PQr^9  
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　　填写收据to make out a receipt Ki:t!vAO  
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　　付款方法mode of payment 4VvE(f  
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　　现金付款payment by cash||cash payment||payment by ready cash 1,zc8>M  
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　　以支票支付payment by cheque <#"_Qgdix  
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　　以汇票支付payment by bill 7Q'u> o  
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　　以物品支付payment in kind hN0h
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　　付清||支付全部货款payment in full||full payment =n=!s{A:t  
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　　支付部分货款||分批付款payment in part||part payment||partial payment dtV*CX.D.7  

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　　记帐付款||会计帐目内付款payment on account %*<Wf4P"  
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　　定期付款payment on term FeZWS >N  
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　　年分期付款annual payment t{s>B]i^_w  
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　　月分期付款monthly payment||monthly instalment hxJKYU^%m  
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　　延滞付款payment in arrear -sf[o"T,j  
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　　预付货||先付payment in advance||prepayment =],c$)  
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　　延付货款deferred payment ]fh(b)8_,  
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　　立即付款prompt payment||immediate payment }h/7M  
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　　暂付款suspense payment >e.vUUQ{  
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　　延期付款delay in payment||extension of payment ub1~+T'O
 
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　　支付票据payment bill ? YIe<  
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　　名誉支付||干与付款payment for honour||payment by intervention H,EZ% Gl  
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　　结帐||清算||支付settlement {@x-T  
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　　分期付款instalment .2rpQa/h  
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　　滞付||拖欠||尾数款未付arrears zcOm"-E-  
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　　特许拖延付款日days of grace o9Mr7  
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　　保证付款del credere d7&d FvG  
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　　付款to pay||to make payment||to make effect payment 'tQp&pj  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance kDR5kD iS  
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　　支出||付款to defray||to disburse ~EQ# %db  
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　　结清to clear off||to pya off 0&k
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　　请求付款to ask for payment||to request payment (bNoe(<qU  
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　　恳求付帐to solicit payment 3T 0'zJ2f  
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　　拖延付款to defer payment||to delay payment *[jq&  
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　　付款被拖延to be in arrears with payment VggSDb  
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　　还债to discharge #+h#b%8  
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　　迅速付款to pay promptly sQrM"i0Y>  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly weGsjy(b]N  
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　　付款相当慢to pay slowly||to take extended credit FKf2Q&2I  
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　　付款不好to pay badly||to be generally in arrear with payments x FvKjO)  
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　　付款颇为恶劣to pay very badly||to never pay unless forced mZ?QtyljT  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill \x\(36\u  
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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 Nd;pkssd  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque.  Cz&t*i/  
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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. < jX5}@`z  
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　　||I shall be compelled to take steps to enforce payment. ~e]l  
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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 i\4YT r,  

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　　little longer. (\ |Go-2G  
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　　索取利息to charge interest kcNPdc  
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　　附上利息to draw interest||to bear interest||to allow interest %bG\  
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　　生息to yield interest |@'K]
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　　生息3% to yield 3% O 2lM;="  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit Cf v1nUW  
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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 mZnsr@KF  
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　　向银行提款to withdraw ones deposit from a bank ?;_Mxal'  
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　　换取现金to convert into money||to turn into cash||to realize p7.~k1h  
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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 gla'urb[i|  
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　　打折扣购买to buy at a discount DoN]v  
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　　打折扣出售to sell at a discount GJF ,w{J  
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　　打折扣-让价to reduce||to make a reduction p~-)6)We?
 
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　　减价to deduct||to make a deduction ZxCXru1  
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　　回扣to rebate }h sR}  
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　　现金折扣cash discount >@Na6BH5v  
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　　货到付款||现金提货cash on deliver （C.O.D.） @JJ{\?>  
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　　货到付现款cash on arrival +5:9?&lH  
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　　即时付款prompt cash Yqt
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　　净价||最低价格付现net cash _Qb].~  
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　　现金付款ready cash ,L\KS^>  
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　　即期付款spot cash||cash down||cash on the nail #zb67mg~  
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　　凭单据付现款cash against documents gU@R   
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　　凭提单付现款cash against bills of lading GIS,EwA  
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　　承兑交单documents against acceptance （D/A） &5%~Qw..  
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　　付款交单documents against payment （D/P） j}G9+GX~,  
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　　追加信用证additional credit||additional L/C T9>,Mx%D[  
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　　信用证金额amount of credit 0/~{,  
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　　赊帐金额credit balance wZj`V_3  
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　　可撤消信用证revocable L/C Rf{YASPIw&  
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　　不可撤消信用证irrevocable L/C  Q6r  
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　　保兑信用证confirmed L/C UQ Bc$`v  
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　　不保兑信用证unconfirmed L/C Ai`0Ud,M@  
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　　可转让信用证assignable L/C||transferable L/C w6AG:u  
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　　银行信用证bankers L/C gjB(Pwx  
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　　有追索权信用证with recourse L/C q9nQ/]rkHF  
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　　无追索权信用证without recourse L/C )jw!,"_4  
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　　单一信用证simple credit l~x 6R~q  
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　　无条件信用证open credit||free credit [-nPHm ZV[  
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　　普通信用证general letter of credit tG0 &0`  

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　　旅行信用证circular letter of credit [tJp^?6*  
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　　特别信用证special letter of credit r<$"T  
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　　信用证底帐letter of credit ledger p'=XW#2 >  
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　　信用证发行帐letter of credit issued account z+j3j2  
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　　信用证金额amount of credit 2))pB/  
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　　信用证余额||信用证结欠credit balance /,+&O#SX  
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　　开立信用证to open a credit 3Zm;:v4y  
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　　通过银行开立信用证to establish a credit through a bank r@G34QC+  
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　　电开信用证to cable a credit j"vL$h  
gzp]hh@4  
　　取消信用证to cancel a credit -D wO*f  
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　　开出信用证to issue a credit G=m18Bv{  
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　　在某银行开立信用证to arrange a credit with a bank F2',3  
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　　修改信用证to amend a credit ,veI'WHMB  
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　　延展信用证有效期to extend a credit f|{&Y2h(R  
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　　增加信用证面额to increase a credit f}Uf*Bp  
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　　寄出信用证to send a credit IGI$,C  
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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】