[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 vMTf^V  
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　　拒绝承兑而退票dishonour by non-acceptance Bf utmI  
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　　由于存款不足而退票dihonour by non-payment 2J7|y\N,  
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　　提交presentation t'n@yX_  
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　　背书endorsement||indorsement 5\+*ml  
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　　无记名背书general endorsement||blank endorsement *~vB6V|1  
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　　记名式背书special endorsement||full endorsement _~<sb,W  
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　　附条件背书conditional endorsement (` *BZ_  
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　　限制性背书restrictive endorsement p*;!5;OUR  
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　　无追索权背书endorsement without recourse h `Lr5)B'  
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　　期满||到期maturity 7%*#M#
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　　托收collection EA"hie7  
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　　新汇票||再兑换汇票re-exchange||re-draft BEDkyz;:  
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　　外汇交易exchange dealing||exchange deals 6TP /0o)  
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　　汇兑合约exchange contract dGUP|O  
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　　汇兑合约预约forward exchange contract 19E(Hsz  
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　　外汇行情exchange quotation 9\Ii$Mp  
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　　交易行情表course of exchange||exchange table @8L5UT  
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　　汇价||兑换率exchange rate||rate of exchange CMj =4e  
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　　官方汇率official rate +kL7"  
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　　挂牌汇率||名义汇率nominal rate K*~{M+lU7  
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　　现汇汇率spot rate c!EA>:;(<  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate Qit&cnO
 
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　　兑现率||兑现汇率demand rate nBy-/BU&  
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　　长期汇率long rate P5Xp #pa  
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　　私人汇票折扣率rate on a private bill yXNr[7  
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　　远期汇票兑换率forward rate L!}!k N:?  

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　　套价||套汇汇率||裁定外汇行情cross rate btW#ebm  
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　　付款汇率pence rate };Q}C0E  
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　　当日汇率||成交价currency rate Mu3G/|t(  
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　　套汇||套价||公断交易率arbitrage R@c])\^]  
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　　汇票交割||汇票议付negotiation of draft Zbczbnj  
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　　交易人||议付人negotiator #
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　　票据交割||让与支票票据议付to negotiatie a bill %' DOFiU  
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　　折扣交割||票据折扣to discount a bill Y@FYo>0O  
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　　票据背书to endorse a bill t&?jJ7 (&8  
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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 ;Q{D]4  
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　　收到汇款to receive remittance wd`p>  
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　　填写收据to make out a receipt 9
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　　付款方法mode of payment ex>7f%\  
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　　现金付款payment by cash||cash payment||payment by ready cash EQyX!  
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　　以支票支付payment by cheque cH_qHXi[G  
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　　以汇票支付payment by bill *7AB0y0k  
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　　以物品支付payment in kind #9GfMxH  
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　　付清||支付全部货款payment in full||full payment rN1]UaT  
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　　支付部分货款||分批付款payment in part||part payment||partial payment }3lG'Y#Kpy  
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　　记帐付款||会计帐目内付款payment on account klKUX/g  
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　　定期付款payment on term &eMd^l}:#  
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　　年分期付款annual payment 6 IvAs-%W  
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　　月分期付款monthly payment||monthly instalment S)hDsf.I  
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　　延滞付款payment in arrear [8'?G5/n  
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　　预付货||先付payment in advance||prepayment a;[\nCK
 
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　　延付货款deferred payment -nGcm"'6F  
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　　立即付款prompt payment||immediate payment &4OOW;,?<  
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　　暂付款suspense payment P5my]4|x  
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　　延期付款delay in payment||extension of payment >lIzeEW#  
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　　支付票据payment bill +2MF#{ tS  
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　　名誉支付||干与付款payment for honour||payment by intervention `R0~mx&6G  
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　　结帐||清算||支付settlement j&Hui>~  
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　　分期付款instalment
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　　滞付||拖欠||尾数款未付arrears N[eLQe]q  
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　　特许拖延付款日days of grace h] ho? K  
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　　保证付款del credere U-DQ?OtmC@  
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　　付款to pay||to make payment||to make effect payment
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance >r`O@`^U  
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　　支出||付款to defray||to disburse g73 23m1=  
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　　结清to clear off||to pya off ou0TKE9 _  
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　　请求付款to ask for payment||to request payment kb 74:  
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　　恳求付帐to solicit payment y)KIz  
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　　拖延付款to defer payment||to delay payment @(L}:]{@  
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　　付款被拖延to be in arrears with payment 2<*"@Vj  
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　　还债to discharge t,LK92?  
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　　迅速付款to pay promptly 2{RRaUoRb  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 4U\>TFO  
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　　付款相当慢to pay slowly||to take extended credit X8v)yDt
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　　付款不好to pay badly||to be generally in arrear with payments K 'I6iCrD  
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　　付款颇为恶劣to pay very badly||to never pay unless forced n',7=~  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill . AA# G  
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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 CnuM=S:  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. ,eTdQI;   
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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. lI46 f  
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　　||I shall be compelled to take steps to enforce payment. '`k  
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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 R6X2d\l#  
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　　little longer. `hY%HzV
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　　索取利息to charge interest Q0`@=5?-  
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　　附上利息to draw interest||to bear interest||to allow interest GR(m+%Vw!  
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　　生息to yield interest O<wH+k[  
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　　生息3% to yield 3% 6Jy%4]wK  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit .+Q1h61$T  
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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 iuqJPW^}  
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　　向银行提款to withdraw ones deposit from a bank JoB-&r}\V*  
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　　换取现金to convert into money||to turn into cash||to realize nzxHd7NIZ  
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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 CBdr1  
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　　打折扣购买to buy at a discount ?r]0%W^  
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　　打折扣出售to sell at a discount ;[lLFI  
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　　打折扣-让价to reduce||to make a reduction 2N-p97"g  
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　　减价to deduct||to make a deduction Gn6\n' r0  
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　　回扣to rebate 3b LOT#t  
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　　现金折扣cash discount #WUN=u   
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　　货到付款||现金提货cash on deliver （C.O.D.） IY~I=}  
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　　货到付现款cash on arrival Ac*)z#H  
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　　即时付款prompt cash &9Z@P[f  
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　　净价||最低价格付现net cash 8%; .H-  
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　　现金付款ready cash [N*S5^>1  
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　　即期付款spot cash||cash down||cash on the nail 4ke.p<dG  
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　　凭单据付现款cash against documents 6P9#6mZ  
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　　凭提单付现款cash against bills of lading $+{o*  
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　　承兑交单documents against acceptance （D/A） %"E!E1_Sv  
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　　付款交单documents against payment （D/P） ,o `tRh
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　　追加信用证additional credit||additional L/C J| 46i  
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　　信用证金额amount of credit (t"|XSF  
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　　赊帐金额credit balance J1r\Cp+h0  
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　　可撤消信用证revocable L/C +5GC?cW  
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　　不可撤消信用证irrevocable L/C {poTA+i  
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　　保兑信用证confirmed L/C L]X Lv9J0  
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　　不保兑信用证unconfirmed L/C /byF:iYI  
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　　可转让信用证assignable L/C||transferable L/C 4/x.qoj  
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　　银行信用证bankers L/C aO:A pOAO  
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　　有追索权信用证with recourse L/C *MWI`=c  
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　　无追索权信用证without recourse L/C v49i.c9  
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　　单一信用证simple credit .D=#HEshk  
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　　无条件信用证open credit||free credit {!4ZRNy(k  
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　　普通信用证general letter of credit 7pH[_]1"  
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　　旅行信用证circular letter of credit =lh&oPc1  
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　　特别信用证special letter of credit xLbF9ASim  
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　　信用证底帐letter of credit ledger T< <N U"n  
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　　信用证发行帐letter of credit issued account H[/^&1P  
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　　信用证金额amount of credit 0M}Ql5+h,  
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　　信用证余额||信用证结欠credit balance ?zXlLud8  
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　　开立信用证to open a credit $yZP"AsAR  
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　　通过银行开立信用证to establish a credit through a bank J B  !Q  
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　　电开信用证to cable a credit Nm0|U.<  
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　　取消信用证to cancel a credit "L)?dlb6T  
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　　开出信用证to issue a credit `7 J4h9K  
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　　在某银行开立信用证to arrange a credit with a bank
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　　修改信用证to amend a credit L<N=,~  
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　　延展信用证有效期to extend a credit kPp7;U2A  
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　　增加信用证面额to increase a credit ,xC@@>f  
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　　寄出信用证to send a credit i~*#z&4A+  
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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】