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注冊會計(jì)考試常見英語單詞輔導(dǎo)(一)

來源:233網(wǎng)校 2007年12月11日


  拒付||退票dishonour

  拒絕承兌而退票dishonour by non-acceptance

  由于存款不足而退票dihonour by non-payment

  提交presentation

  背書endorsement||indorsement

  無記名背書general endorsement||blank endorsement

  記名式背書special endorsement||full endorsement

  附條件背書conditional endorsement

  限制性背書restrictive endorsement

  無追索權(quán)背書endorsement without recourse

  期滿||到期maturity

  托收collection

  新匯票||再兌換匯票re-exchange||re-draft

  外匯交易exchange dealing||exchange deals

  匯兌合約exchange contract

  匯兌合約預(yù)約forward exchange contract

  外匯行情exchange quotation

  交易行情表course of exchange||exchange table

  匯價||兌換率exchange rate||rate of exchange

  官方匯率official rate

  掛牌匯率||名義匯率nominal rate

  現(xiàn)匯匯率spot rate

  電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate

  兌現(xiàn)率||兌現(xiàn)匯率demand rate

  長期匯率long rate

  私人匯票折扣率rate on a private bill

  遠(yuǎn)期匯票兌換率forward rate

  套價||套匯匯率||裁定外匯行情cross rate

  付款匯率pence rate

  當(dāng)日匯率||成交價currency rate

  套匯||套價||公斷交易率arbitrage

  匯票交割||匯票議付negotiation of draft

  交易人||議付人negotiator

  票據(jù)交割||讓與支票票據(jù)議付to negotiatie a bill

  折扣交割||票據(jù)折扣to discount a bill

  票據(jù)背書to endorse a bill

  應(yīng)付我差額51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000

  收到匯款to receive remittance

  填寫收據(jù)to make out a receipt

  付款方法mode of payment

  現(xiàn)金付款payment by cash||cash payment||payment by ready cash

  以支票支付payment by cheque

  以匯票支付payment by bill

  以物品支付payment in kind

  付清||支付全部貨款payment in full||full payment

  支付部分貨款||分批付款payment in part||part payment||partial payment

  記帳付款||會計(jì)帳目內(nèi)付款payment on account

  定期付款payment on term

  年分期付款annual payment

  月分期付款monthly payment||monthly instalment

  延滯付款payment in arrear

  預(yù)付貨||先付payment in advance||prepayment

  延付貨款deferred payment

  立即付款prompt payment||immediate payment

  暫付款suspense payment

  延期付款delay in payment||extension of payment

  支付票據(jù)payment bill

  名譽(yù)支付||干與付款payment for honour||payment by intervention

  結(jié)帳||清算||支付settlement

  分期付款instalment

  滯付||拖欠||尾數(shù)款未付arrears

  特許拖延付款日days of grace

  保證付款del credere

  付款to pay||to make payment||to make effect payment

  結(jié)帳to settle||to make settlement||to make effect settlement||to square||to balance

  支出||付款to defray||to disburse

  結(jié)清to clear off||to pya off

  請求付款to ask for payment||to request payment

  懇求付帳to solicit payment

  拖延付款to defer payment||to delay payment

  付款被拖延to be in arrears with payment

  還債to discharge

  迅速付款to pay promptly

  付款相當(dāng)迅速to pay moderately well||to pay fairly well||to keep the engagements regularly

  付款相當(dāng)慢to pay slowly||to take extended credit

  付款不好to pay badly||to be generally in arrear with payments

  付款頗為惡劣to pay very badly||to never pay unless forced

  拒絕付款to refuse payment||to refuse to pay||to dishonour a bill

  相信能收到款項(xiàng)We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you

  惠請付款kindly pay the amount||please forward payment||please forward a cheque.

  我將不得不采取必要步驟運(yùn)用法律手段收回該項(xiàng)貨款I(lǐng) shall be obliged to take the necessary steps to legally recover the amount.

  ||I shall be compelled to take steps to enforce payment.

  惠請寬限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a

  little longer.

  索取利息to charge interest

  附上利息to draw interest||to bear interest||to allow interest

  生息to yield interest

  生息3% to yield 3%

  存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit

  在銀行存款to have money in a bank||to have a bank account||to have money on deposit

  向銀行提款to withdraw ones deposit from a bank

  換取現(xiàn)金to convert into money||to turn into cash||to realize

  折扣用語從價格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price

  打折扣購買to buy at a discount

  打折扣出售to sell at a discount

  打折扣-讓價to reduce||to make a reduction

  減價to deduct||to make a deduction

  回扣to rebate

  現(xiàn)金折扣cash discount

  貨到付款||現(xiàn)金提貨cash on deliver (C.O.D.)

  貨到付現(xiàn)款cash on arrival

  即時付款prompt cash

  凈價||最低價格付現(xiàn)net cash

  現(xiàn)金付款ready cash

  即期付款spot cash||cash down||cash on the nail

  憑單據(jù)付現(xiàn)款cash against documents

  憑提單付現(xiàn)款cash against bills of lading

  承兌交單documents against acceptance (D/A)

  付款交單documents against payment (D/P)

  追加信用證additional credit||additional L/C

  信用證金額amount of credit

  賒帳金額credit balance

  可撤消信用證revocable L/C

  不可撤消信用證irrevocable L/C

  保兌信用證confirmed L/C

  不保兌信用證unconfirmed L/C

  可轉(zhuǎn)讓信用證assignable L/C||transferable L/C

  銀行信用證bankers L/C

  有追索權(quán)信用證with recourse L/C

  無追索權(quán)信用證without recourse L/C

  單一信用證simple credit

  無條件信用證open credit||free credit

  普通信用證general letter of credit

  旅行信用證circular letter of credit

  特別信用證special letter of credit

  信用證底帳letter of credit ledger

  信用證發(fā)行帳letter of credit issued account

  信用證金額amount of credit

  信用證余額||信用證結(jié)欠credit balance

  開立信用證to open a credit

  通過銀行開立信用證to establish a credit through a bank

  電開信用證to cable a credit

  取消信用證to cancel a credit

  開出信用證to issue a credit

  在某銀行開立信用證to arrange a credit with a bank

  修改信用證to amend a credit

  延展信用證有效期to extend a credit

  增加信用證面額to increase a credit

  寄出信用證to send a credit

  請發(fā)給信用證to take out a credit
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