注册会计考试常见英语单词辅导（一）

　　拒付||退票dishonour

　　拒绝承兑而退票dishonour by non-acceptance

　　由于存款不足而退票dihonour by non-payment

　　提交presentation

　　背书endorsement||indorsement

　　无记名背书general endorsement||blank endorsement

　　记名式背书special endorsement||full endorsement

　　附条件背书conditional endorsement

　　限制性背书restrictive endorsement

　　无追索权背书endorsement without recourse

　　期满||到期maturity

　　托收collection

　　新汇票||再兑换汇票re-exchange||re-draft

　　外汇交易exchange dealing||exchange deals

　　汇兑合约exchange contract

　　汇兑合约预约forward exchange contract

　　外汇行情exchange quotation

　　交易行情表course of exchange||exchange table

　　汇价||兑换率exchange rate||rate of exchange

　　官方汇率official rate

　　挂牌汇率||名义汇率nominal rate

　　现汇汇率spot rate

　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate

　　兑现率||兑现汇率demand rate

　　长期汇率long rate

　　私人汇票折扣率rate on a private bill

　　远期汇票兑换率forward rate

　　套价||套汇汇率||裁定外汇行情cross rate

　　付款汇率pence rate

　　当日汇率||成交价currency rate

　　套汇||套价||公断交易率arbitrage

　　汇票交割||汇票议付negotiation of draft

　　交易人||议付人negotiator

　　票据交割||让与支票票据议付to negotiatie a bill

　　折扣交割||票据折扣to discount a bill

　　票据背书to endorse a bill

　　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

　　收到汇款to receive remittance

　　填写收据to make out a receipt

　　付款方法mode of payment

　　现金付款payment by cash||cash payment||payment by ready cash

　　以支票支付payment by cheque

　　以汇票支付payment by bill

　　以物品支付payment in kind

　　付清||支付全部货款payment in full||full payment

　　支付部分货款||分批付款payment in part||part payment||partial payment

　　记帐付款||会计帐目内付款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

　　延滞付款payment in arrear

　　预付货||先付payment in advance||prepayment

　　延付货款deferred payment

　　立即付款prompt payment||immediate payment

　　暂付款suspense payment

　　延期付款delay in payment||extension of payment

　　支付票据payment bill

　　名誉支付||干与付款payment for honour||payment by intervention

　　结帐||清算||支付settlement

　　分期付款instalment

　　滞付||拖欠||尾数款未付arrears

　　特许拖延付款日days of grace

　　保证付款del credere

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

　　结帐to settle||to make settlement||to make effect settlement||to square||to balance

　　支出||付款to defray||to disburse

　　结清to clear off||to pya off

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

　　恳求付帐to solicit payment

　　拖延付款to defer payment||to delay payment

　　付款被拖延to be in arrears with payment

　　还债to discharge

　　迅速付款to pay promptly

　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly

　　付款相当慢to pay slowly||to take extended credit

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

　　付款颇为恶劣to pay very badly||to never pay unless forced

　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill

　　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

　　惠请付款kindly pay the amount||please forward payment||please forward a cheque.

　　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.

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

　　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

　　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

　　在银行存款to have money in a bank||to have a bank account||to have money on deposit

　　向银行提款to withdraw ones deposit from a bank

　　换取现金to convert into money||to turn into cash||to realize

　　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

　　打折扣购买to buy at a discount

　　打折扣出售to sell at a discount

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

　　减价to deduct||to make a deduction

　　回扣to rebate

　　现金折扣cash discount

　　货到付款||现金提货cash on deliver （C.O.D.）

　　货到付现款cash on arrival

　　即时付款prompt cash

　　净价||最低价格付现net cash

　　现金付款ready cash

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

　　凭单据付现款cash against documents

　　凭提单付现款cash against bills of lading

　　承兑交单documents against acceptance （D/A）

　　付款交单documents against payment （D/P）

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

　　信用证金额amount of credit

　　赊帐金额credit balance

　　可撤消信用证revocable L/C

　　不可撤消信用证irrevocable L/C

　　保兑信用证confirmed L/C

　　不保兑信用证unconfirmed L/C

　　可转让信用证assignable L/C||transferable L/C

　　银行信用证bankers L/C

　　有追索权信用证with recourse L/C

　　无追索权信用证without recourse L/C

　　单一信用证simple credit

　　无条件信用证open credit||free credit

　　普通信用证general letter of credit

　　旅行信用证circular letter of credit

　　特别信用证special letter of credit

　　信用证底帐letter of credit ledger

　　信用证发行帐letter of credit issued account

　　信用证金额amount of credit

　　信用证余额||信用证结欠credit balance

　　开立信用证to open a credit

　　通过银行开立信用证to establish a credit through a bank

　　电开信用证to cable a credit

　　取消信用证to cancel a credit

　　开出信用证to issue a credit

　　在某银行开立信用证to arrange a credit with a bank

　　修改信用证to amend a credit

　　延展信用证有效期to extend a credit

　　增加信用证面额to increase a credit

　　寄出信用证to send a credit

　　请发给信用证to take out a credit