[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 8E1swH5z
 
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　　拒绝承兑而退票dishonour by non-acceptance
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　　由于存款不足而退票dihonour by non-payment qazM@  
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　　提交presentation !q!.OQ  
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　　背书endorsement||indorsement mjG-A8y  
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　　无记名背书general endorsement||blank endorsement \gy39xoW(  
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　　记名式背书special endorsement||full endorsement ($&i\e31N  
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　　附条件背书conditional endorsement VqLqj$P  
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　　限制性背书restrictive endorsement r8rU+4\8<  
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　　无追索权背书endorsement without recourse %g}ri8  
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　　期满||到期maturity WjtmV2b<7  
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　　托收collection Im i)YC  
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　　新汇票||再兑换汇票re-exchange||re-draft !},_,J~(|  


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　　外汇交易exchange dealing||exchange deals EQXvEJ^  
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　　汇兑合约exchange contract x\!Q[  
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　　汇兑合约预约forward exchange contract LC) -aw>-  
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　　外汇行情exchange quotation h^eaV,x>=  
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　　交易行情表course of exchange||exchange table 6hQ?MYX  
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　　汇价||兑换率exchange rate||rate of exchange `Xvrf  
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　　官方汇率official rate I|] ~f[xI  
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　　挂牌汇率||名义汇率nominal rate 3 4CqLPg8  
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　　现汇汇率spot rate -v#0.3zm  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate 5]
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　　兑现率||兑现汇率demand rate $TS4YaJ%  
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　　长期汇率long rate @DG$  
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　　私人汇票折扣率rate on a private bill $-'p6^5  
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　　远期汇票兑换率forward rate .XQ_,  
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　　套价||套汇汇率||裁定外汇行情cross rate 0w}OE8uq  
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　　付款汇率pence rate ["VUSa  
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　　当日汇率||成交价currency rate [`^5Zb  
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　　套汇||套价||公断交易率arbitrage 'N#,,d/G  
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　　汇票交割||汇票议付negotiation of draft ousvsP%'  
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　　交易人||议付人negotiator H7!j5^  
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　　票据交割||让与支票票据议付to negotiatie a bill ^\:"o  
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　　折扣交割||票据折扣to discount a bill ^F/gJ3_;  
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　　票据背书to endorse a bill X;/~d>@  
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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 >DqV^%2l  
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　　收到汇款to receive remittance J+tpBPmb  
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　　填写收据to make out a receipt &' E(
 
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　　付款方法mode of payment #)hc^gIO&<  
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　　现金付款payment by cash||cash payment||payment by ready cash ;^VLx)q  
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　　以支票支付payment by cheque Bbk=0+ ^8I  
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　　以汇票支付payment by bill J eCKnt=  
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　　以物品支付payment in kind $<&N#  
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　　付清||支付全部货款payment in full||full payment "i3wc&9!?W  
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　　支付部分货款||分批付款payment in part||part payment||partial payment znm3b8ns  
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　　记帐付款||会计帐目内付款payment on account #qqIOjS^w  
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　　定期付款payment on term (/6~*<ZGT  
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　　年分期付款annual payment |Et8FR3[m  
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　　月分期付款monthly payment||monthly instalment N,N9K  
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　　延滞付款payment in arrear ro:B[XE  
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　　预付货||先付payment in advance||prepayment a'3|EWS ?  
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　　延付货款deferred payment a B(_ZX'L  
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　　立即付款prompt payment||immediate payment :Y/>] tS4  
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　　暂付款suspense payment IpX.ube  
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　　延期付款delay in payment||extension of payment ,T:Uk*Bj  
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　　支付票据payment bill Ll4/P[7:?  
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　　名誉支付||干与付款payment for honour||payment by intervention prJ]uH,  
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　　结帐||清算||支付settlement -nM=^i4)  
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　　分期付款instalment >iE/t$%1  
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　　滞付||拖欠||尾数款未付arrears L-J 7z+{  

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　　特许拖延付款日days of grace ([vyY}43h  
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　　保证付款del credere ~< ~PaP$=\  
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　　付款to pay||to make payment||to make effect payment )w3?o#@  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance =~qQ?;on  
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　　支出||付款to defray||to disburse Yz"B  
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　　结清to clear off||to pya off k :KN32%  
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　　请求付款to ask for payment||to request payment  Xaz`L  
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　　恳求付帐to solicit payment H>
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　　拖延付款to defer payment||to delay payment BC*)@=
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　　付款被拖延to be in arrears with payment R;XG2  
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　　还债to discharge \W%Aeg*c  
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　　迅速付款to pay promptly r .&<~x  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly 0O@UT1M;v  
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　　付款相当慢to pay slowly||to take extended credit ">-J+ST%  
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　　付款不好to pay badly||to be generally in arrear with payments NFYo@kX> G  
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　　付款颇为恶劣to pay very badly||to never pay unless forced `1O<UJX  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill Ln&'5D#  
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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 9YMD[H\}V  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. ]H%SGQPn  
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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. @ OSSqH  

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　　||I shall be compelled to take steps to enforce payment. utH/E7^8  
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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 AbqeZn  
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　　little longer. j@ehcK9|  
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　　索取利息to charge interest Ne!0`^`~  
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　　附上利息to draw interest||to bear interest||to allow interest cPx]:sC  
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　　生息to yield interest ygN4%-[XA  
pbXh}YJ&  
　　生息3% to yield 3% Xc>M_%+R  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit -g5o+RT@  
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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 GC#s;X  
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　　向银行提款to withdraw ones deposit from a bank 2oO&8:`tv  
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　　换取现金to convert into money||to turn into cash||to realize <SPT2NyX  
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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 CO<P$al  
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　　打折扣购买to buy at a discount l-mt{2  
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　　打折扣出售to sell at a discount mdNIC  
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　　打折扣-让价to reduce||to make a reduction u`ezQvrcy  
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　　减价to deduct||to make a deduction =sIkA)"!=  
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　　回扣to rebate NUQ?QQ  
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　　现金折扣cash discount >Q-"-X1  
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　　货到付款||现金提货cash on deliver （C.O.D.） wf,B/[,d  
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　　货到付现款cash on arrival IEP^ u `}  
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　　即时付款prompt cash DwNEqHi  
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　　净价||最低价格付现net cash ~BbF:DS  
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　　现金付款ready cash .7`c(9<  
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　　即期付款spot cash||cash down||cash on the nail }2!=1|}  
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　　凭单据付现款cash against documents nf2[hx@=U  
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　　凭提单付现款cash against bills of lading YqEB%Y~N+  
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　　承兑交单documents against acceptance （D/A） Vx#n0z  
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　　付款交单documents against payment （D/P） {;2Gl$\r  
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　　追加信用证additional credit||additional L/C 4\pUA4  
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　　信用证金额amount of credit 9e _8Z@|  
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　　赊帐金额credit balance "oLY";0(=  
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　　可撤消信用证revocable L/C ;) (F4  
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　　不可撤消信用证irrevocable L/C +#LD@)G  
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　　保兑信用证confirmed L/C ;3P~eeQR  
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　　不保兑信用证unconfirmed L/C n]<>$  
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　　可转让信用证assignable L/C||transferable L/C J};=)xLX;  
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　　银行信用证bankers L/C (kFg2kG  
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　　有追索权信用证with recourse L/C lWRRB&8  
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　　无追索权信用证without recourse L/C D"vl$BX  
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　　单一信用证simple credit JIh:IR(ta  
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　　无条件信用证open credit||free credit L >HyBB  
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　　普通信用证general letter of credit W
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　　旅行信用证circular letter of credit [ R%Pf/[Fr  
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　　特别信用证special letter of credit +hL%8CVU M  
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　　信用证底帐letter of credit ledger J5j3#2l  
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　　信用证发行帐letter of credit issued account FI=]K8  
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　　信用证金额amount of credit VPI;{0kh  
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　　信用证余额||信用证结欠credit balance Z%9_vpWc  
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　　开立信用证to open a credit W*jwf@ 0  
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　　通过银行开立信用证to establish a credit through a bank 2 r*Yd(e  
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　　电开信用证to cable a credit =H)"t:xE  
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　　取消信用证to cancel a credit 89+Q^79m  
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　　开出信用证to issue a credit En:/{~9{F  
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　　在某银行开立信用证to arrange a credit with a bank oJln"-M1nx  
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　　修改信用证to amend a credit E,$5V^ 9  
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　　延展信用证有效期to extend a credit uh 3yiDj@a  
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　　增加信用证面额to increase a credit tZ*z.3 \<  
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　　寄出信用证to send a credit T$vDw|KSVP  
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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】