[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 0nJE/JZ  
l[Q:}y  
　　拒绝承兑而退票dishonour by non-acceptance )yG"^Ulu  
,](:<A)W&  
　　由于存款不足而退票dihonour by non-payment ^/U27B  
i;z{zVR  
　　提交presentation `F t]MR  
r%@Lej5+  
　　背书endorsement||indorsement )+P]Vf\jH  
JL=U,Mr6  
　　无记名背书general endorsement||blank endorsement ^EELaG  
'3 33Ctxy  
　　记名式背书special endorsement||full endorsement 8uNULob  
7O5`v(<9n>  
　　附条件背书conditional endorsement S4UM|`  
q:\g^_!OGA  
　　限制性背书restrictive endorsement =(v^5
 
uo\ . 7[1  
　　无追索权背书endorsement without recourse e~l#4{w  
DdQ;Q5|  
　　期满||到期maturity );V2?G`/  
}`(N:p  
　　托收collection $ _
j[2EU  
\u,}vppz  
　　新汇票||再兑换汇票re-exchange||re-draft =GlVccc  
#LlUxHv #  
　　外汇交易exchange dealing||exchange deals bmgncwlz  
sm,VYYs  
　　汇兑合约exchange contract qfY5Ww $8  
d^03"t0O]  
　　汇兑合约预约forward exchange contract }jH7iyjD  
{8$=[;  
　　外汇行情exchange quotation b -ll  
{7u[1[L1  
　　交易行情表course of exchange||exchange table j9Ybx#  
)J]9 lW&y  
　　汇价||兑换率exchange rate||rate of exchange ~Q{QM:k  
N6K*d` o  
　　官方汇率official rate ]aP=Ks%  
~h}Fi  
　　挂牌汇率||名义汇率nominal rate m!<i0thJ  
5oEV-6  
　　现汇汇率spot rate [(Xy.L7x  
CTX9zrY*T  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate 6+r$t#  
:NJ_n6E  
　　兑现率||兑现汇率demand rate ]]7mlQ  
j',W 64  
　　长期汇率long rate 1b=lpw1}  
Z;9>S=w!  
　　私人汇票折扣率rate on a private bill A.<H>=Z#O  
;g{qYj_  
　　远期汇票兑换率forward rate X%z }VA  
ojYbR<jn9  
　　套价||套汇汇率||裁定外汇行情cross rate 4BnSqwa_  
!It`+0S b  
　　付款汇率pence rate =qN2Xg/  
zp\8_U@  
　　当日汇率||成交价currency rate 'iLpE7  
>U F  
　　套汇||套价||公断交易率arbitrage
_zlqtO  
J+rC
xn?;g  
　　汇票交割||汇票议付negotiation of draft F, U*
yj  
coYij  
　　交易人||议付人negotiator B8E'ddUw  
oFjIA!  
　　票据交割||让与支票票据议付to negotiatie a bill c/c $D;T  
N0hE4t  
　　折扣交割||票据折扣to discount a bill 2,ECYie^  
y#}cC+;   
　　票据背书to endorse a bill *JggU  
OL4z%mDZi  
　　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 s4&^D<  
DNGvpKY@  
　　收到汇款to receive remittance {vAE:W.s  
:W b j\  
　　填写收据to make out a receipt 9x,RvWTb  
^C2\`jLMY  
　　付款方法mode of payment *#TUGfwy  
GfM;saTz{  
　　现金付款payment by cash||cash payment||payment by ready cash 'SQG>F Uy  
hiNEJ_f  
　　以支票支付payment by cheque l5L.5$N  
Bl=t Yp|a  
　　以汇票支付payment by bill [M+f-kl  
Mq';S^  
　　以物品支付payment in kind N !TW!  
v\(2&*  
　　付清||支付全部货款payment in full||full payment zYl# 4O`=c  
>X*Mio8P#  
　　支付部分货款||分批付款payment in part||part payment||partial payment 4CGPOc  
s -dLZ.9F  
　　记帐付款||会计帐目内付款payment on account }9nDo*A"}  
re> rr4@  
　　定期付款payment on term @&[T _l  
0uBl>A7qhn  
　　年分期付款annual payment Tw +  
%YOndIS:  
　　月分期付款monthly payment||monthly instalment L(X6-M:  
j0@[Br%7  
　　延滞付款payment in arrear `^lYw:xA  

m&
|`x  
　　预付货||先付payment in advance||prepayment =4h+ M$2  
.*e
lggM  
　　延付货款deferred payment `a9L%z  
{rcnM7 S1L  
　　立即付款prompt payment||immediate payment ]9\!;Bz^J  
L~s3b  
　　暂付款suspense payment J,b&XD@m  
CKA ;.sh  
　　延期付款delay in payment||extension of payment 9cJH"  
/lafve~  
　　支付票据payment bill %#$EP7"J  
Wh&8pH:  
　　名誉支付||干与付款payment for honour||payment by intervention 2)j0Ai%  
$+7`Dy!  
　　结帐||清算||支付settlement $0arz{Oh  
u ElAnrm  
　　分期付款instalment k__$Q9qj(  
F{ELSKc p.  
　　滞付||拖欠||尾数款未付arrears *cyeO*  
Q,80Hor#J  
　　特许拖延付款日days of grace >MPr=W%E  
^B+!N;  
　　保证付款del credere 6 PxW8pn  
x\QY@9  
　　付款to pay||to make payment||to make effect payment Y"KE7>Jf  
Bn!$UUC  
　　结帐to settle||to make settlement||to make effect settlement||to square||to balance 5O`dO9g}$  
@BNEiOAZ#  
　　支出||付款to defray||to disburse cW+t#>'r  
s@fTj$h  
　　结清to clear off||to pya off `_&Vt=7lG  
] Eh}L  
　　请求付款to ask for payment||to request payment JsotO
ic%  
'g9"Qv?0{`  
　　恳求付帐to solicit payment J!DF^ fLe  
v(pmI
b{  
　　拖延付款to defer payment||to delay payment 5Vi>%5A>l  
&7_Qd4=08w  
　　付款被拖延to be in arrears with payment )Z %T27r,^  
=~+DUMBT  
　　还债to discharge nJ" '  
J+f!Ar  
　　迅速付款to pay promptly }6 K^`!  
N~F RM& x  
　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly gkHNRAL  
wfjnA~1h  
　　付款相当慢to pay slowly||to take extended credit N:9>dpP}O  
8#Q$zLK42N  
　　付款不好to pay badly||to be generally in arrear with payments ~(]0k.\  
]%!
u7z|\6  
　　付款颇为恶劣to pay very badly||to never pay unless forced M'!U<Y -  
l9M0cZ,  
　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill n3sUbs;
 
owPm/
F  
　　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 y
_.!!@,  
It75R}B  
　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. D_8x6`z  
xai4pF-?  
　　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. Y \:0Ev  
-J^(eog[6  
　　||I shall be compelled to take steps to enforce payment. *@TZ+{t  
f0T,ul,  
　　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 n-TQ*&h]3S  
?)\a_Tn  
　　little longer. ]f1 {n  
?h1H.s2X
 
　　索取利息to charge interest n!qV>k9Y  
ooV*I|wcI  
　　附上利息to draw interest||to bear interest||to allow interest bz| D-.  
)TmHhNo  
　　生息to yield interest ,<2DLp%%D  
5K?}}Frrt`  
　　生息3% to yield 3% VAXT{s&4>  
?@n/v F  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit h`MF#617  
J sEa23  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit kD}Y|*]5-5  
)P|[r  
　　向银行提款to withdraw ones deposit from a bank |$7vI&m  
3T&6opaF  
　　换取现金to convert into money||to turn into cash||to realize pc?>cs8  
<?D\+khlq  
　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price rL5z]RY  
f$'2}'.!$  
　　打折扣购买to buy at a discount WlYs~(=9  
v|E"[P2e  
　　打折扣出售to sell at a discount rhL"i^  
>*wtbkU  
　　打折扣-让价to reduce||to make a reduction F"N60>>  
\qUKP"dr  
　　减价to deduct||to make a deduction |A8/FU2{  
X(7qZ P~  
　　回扣to rebate {$ep7;'d  
_Ob@`  
　　现金折扣cash discount WYc7aciJ  
0D8K=h&e  
　　货到付款||现金提货cash on deliver （C.O.D.） HD N9.5S  
{6oE0;2o'  
　　货到付现款cash on arrival p^iRPI  
W14Vm(`N  
　　即时付款prompt cash 6&bIXy  
MfmACd^3$  
　　净价||最低价格付现net cash P+)DsZ0ig  
!cGDy/|  
　　现金付款ready cash :eZh'-c?  
a5G/[[cwTV  
　　即期付款spot cash||cash down||cash on the nail _f6HAGDN  
b$eXFi/  
　　凭单据付现款cash against documents )Af~B'OUd  
N 75:
5  
　　凭提单付现款cash against bills of lading {vo +gRYYv  
&[&r2>a  
　　承兑交单documents against acceptance （D/A） V i&*&"q  
4tx|=;@0  
　　付款交单documents against payment （D/P） apk4j\i?5  
3~#h|?  
　　追加信用证additional credit||additional L/C I=;+n-  
S"wg2X<  
　　信用证金额amount of credit c"n?'e  
|+$% kJR=  
　　赊帐金额credit balance S1U@UC  
iKas/8   
　　可撤消信用证revocable L/C oBUxKisW  
'Z`$n8  
　　不可撤消信用证irrevocable L/C s :`8ZBz~  
z]3 `*/B  
　　保兑信用证confirmed L/C Erk?} E  
$x6$*K(F  
　　不保兑信用证unconfirmed L/C MC,>pR{  
-8N|xQ378  
　　可转让信用证assignable L/C||transferable L/C r_YIpnJ  
MC&\bf  
　　银行信用证bankers L/C {Q<$Uo6V  
X{kpSA~  
　　有追索权信用证with recourse L/C E\
u#t$
  
_ %%Z6x(  
　　无追索权信用证without recourse L/C $v8l0JA *  
zS< jd~  
　　单一信用证simple credit ip~$X 2  
uGs;}<<8  
　　无条件信用证open credit||free credit a=T
G[* s  
N0>0z]4;q  
　　普通信用证general letter of credit }oJAB1'k  
@/&b;s73  
　　旅行信用证circular letter of credit % },Pe  
V ]S1X^
 
　　特别信用证special letter of credit 1T)Zh+?)}  
tDDy]==E  
　　信用证底帐letter of credit ledger k0Ek:MjJr  
}qjCTEs}  
　　信用证发行帐letter of credit issued account "S&%w8V  
s s 3t  
　　信用证金额amount of credit k-*Mzm]kb  
RmI1`  
　　信用证余额||信用证结欠credit balance @u._"/K  
D=TL>T.bf  
　　开立信用证to open a credit \(p{t  
%c)[ kAU!  
　　通过银行开立信用证to establish a credit through a bank  Yav2q3  
EVQ0l@K  
　　电开信用证to cable a credit bw&myzs  
g+PPW88P;  
　　取消信用证to cancel a credit Z2"?&pKV  
rd3j1U  
　　开出信用证to issue a credit 0Aa`p3.)  
 ,Yhw
pkL  
　　在某银行开立信用证to arrange a credit with a bank [\R>Xcu>  
%PJhy2  
　　修改信用证to amend a credit f f7(  
htP|3B  
　　延展信用证有效期to extend a credit D5?phyC[Z  
I?Q+9Rmm`J  
　　增加信用证面额to increase a credit H6aM&r9}  
7~M<cD  
　　寄出信用证to send a credit }1-I[q6  
3? &h^UX  
　　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】