[相关讨论]注册会计考试常见英语单词辅导 [复制链接]

  会计报表statement of account Z5+0?X0i  
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　　往来帐目account current t~Uqsa>n@'  
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　　现在往来帐||存款额current accout A`@we  
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　　销货帐account sales @g{=f55  
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　　共同计算帐项joint account wj/r)rv E  
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　　未决帐项outstanding account 39OZZaWL  
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　　贷方帐项credit account||creditor account 4'{j'kuv  
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　　借方帐项debit account||debtor account UZ<!(g.  
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　　应付帐||应付未付帐account payable X1+Wb9P  
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　　应收帐||应收未收帐account receivable  bSmRo  
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　　新交易||新帐new account *bZV4}  
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　　未决帐||老帐old account sI~{it#  
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　　现金帐cash account b2Ct^`|M5  
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　　流水帐running account PPohpdd)  
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　　暂记帐||未定帐suspense account Jk`A}  
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　　过期帐||延滞帐overdue account||pastdue account 7)[4|I  
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　　杂项帐户sundry account {dA#r>z\1  
MJK L4 G  
　　详细帐单||明细表detail account ]e+S~me  
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　　呆帐bad account cP(/+ /9  
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　　会计项目title of account #w#B'  
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　　会计薄||帐薄account-book +lE 9*Gs_$  
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　　营业报告书||损益计算表account of budiness||business report e`Yx]3;u(  
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　　借贷细帐||交验帐account rendered wWwY.}j  
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　　明细帐account stated a?@j`@]ZR~  
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　　与…银行开立一户头to open an account with V k[m$  
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　　与…银行建立交易to keep account with #SQFI;zj  
V " I+E  
　　继续记帐to keep account M@ mCBcbN  
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　　与…有交易to have an account with BjJ+~R  
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　　作成会计帐||有往来帐项to make out an account with KbSIKj  

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　　清算||清理债务to make up an account Io| 72W}rg  
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　　清洁帐目||与…停止交易to close ones account with 7IjFSN >  
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　　结帐to close an account I lvjS^j  
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　　清理未付款to ask an account||to demand an account l9#vr  
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　　结清差额to balance the account with entO"~*EX  
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　　清算to settle an account||to liquidate an account||to square an account |odl~juU  
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　　审查帐目||监查帐目to audit an account ^O4.$4t|  
jFnq{Lt  
　　检查帐目to examine an account =3Y?U*d  
l[.RnM[v  
　　转入A的帐户to charge the amount to As account I%;xMtY1o  
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　　以计帐方式付款to pay on account K@`F*^A}V  
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　　代理某人||为某人on ones account||on account of one zR">'bM:  
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　　为自己计算||独立帐目on ones own account DTPYCG&%  
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　　由某人收益并负风险on ones account and risk||for ones account and risk $D\S ueZ  
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　　由某人负担for ones account||for account of one o|(-0mWBQA  
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　　按某人指示||列入某人帐户by order and for account of one 4Rp2  

21. 企业会计准则第20 号－－－－－－－－企业合并 wZ5+ H%x  
 =6Ihk  
（Accounting Standard for Business Enterprises No. 20 - Business Combinations） -P^ 6b(  
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22. 企业会计准则第21 号－－－－－－－－租赁 A90oX1l  
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（Accounting Standard for Business Enterprises No. 21 - Leases） MyXgp>?~T  
E
CWn/4Aws  
23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量 ^?VYE26  
{Ug?k<h7|  
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） FcB]wz  
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24. 企业会计准则第23 号－－－－－－－－金融资产转移 5^~%10=  
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（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） 4#{i  
_p" nR  
25. 企业会计准则第24 号－－－－－－－－套期保值 1D sgU6"  
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（Accounting Standard for Business Enterprises No. 24 - Hedging） GNlP]9wX  
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26. 企业会计准则第25 号－－－－－－－－原保险合同 <b~KR8  
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（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） sk.<|-(o  
SxdH%agM  
27. 企业会计准则第26 号－－－－－－－－再保险合同 NjIe2)}'  
llXyM */  
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）  >jD,%
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QWp,(Mv:r  
28. 企业会计准则第27 号－－－－－－－－石油天然气开采 u[$ \ az7  
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（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） Pwn"!pk  
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29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正 \BOZhXfl'  
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（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies &`[y]E'  
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and estimates, and correction of errors） EbZRU65J}O  
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30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项 8M9 &CsT6  
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（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） i/N4uq}'A<  
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31. 企业会计准则第30 号－－－－－－－－财务报表列报 @-|{qP=Dy  
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（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） +P2f<~  
Z[[ou?c  
32. 企业会计准则第31 号－－－－－－－－现金流量表 |!NKKvf  
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（Accounting Standard for Business Enterprises No. 31 - Cash flow statements） UE^_SZ  
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33. 企业会计准则第32 号－－－－－－－－中期财务报告 v<c~ '?YzO  
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（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） ]V\qX+K  
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34. 企业会计准则第33 号－－－－－－－－合并财务报表 l3dGe'  
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（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） u;rK.3o  
]y= ff6Q  
35. 企业会计准则第34 号－－－－－－－－每股收益 )xYv$6=  
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（Accounting Standard for Business Enterprises No. 34 - Earnings per share） -h+=^,  
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36. 企业会计准则第35 号－－－－－－－－分部报告 H7bdL 8/  
!4cO]wh5  
（Accounting Standard for Business Enterprises No. 35 - Segment reporting） '~Uo+<v$w  
a=}JW]  
37. 企业会计准则第36 号－－－－－－－－关联方披露 teh$W<C  
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（Accounting Standard for Business Enterprises No. 36 - Related party disclosure） V~ph1Boz2  
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38. 企业会计准则第37 号－－－－－－－－金融工具列报 eV$pza  
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（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） :a3 +f5  
,b!!h]t  
39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则 R r7
r5  
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（Accounting Standard for Business Enterprises No. 38 - First time adoption of Blv!%es  
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Accounting Standards for Business Enterprises）

企业会计准则目录 r_/=iYYJ  
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Index for Accounting Standards for Business Enterprises Khd"  
#LRN@?P  
Announced February 2006 #Ezq}F8Y  
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Effective 2007 for Listed Companies nk.m Gny  
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1. 企业会计准则－－－－－－－－-基本准则 <-KHy`u  
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（Accounting Standard for Business Enterprises - Basic Standard） YNV!(>\GE  
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2. 企业会计准则第1 号－－－－－－－－-存货 z~tCag8I(k  
u;1/.`NPB  
（Accounting Standard for Business Enterprises No. 1 - Inventories） ).aQ}Gwx^  
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3. 企业会计准则第2 号－－－－－－－－-长期股权投资 0].x8{~o  
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（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） 05eth  
BxR%\  
4. 企业会计准则第3 号－－－－－－－－-投资性房地产  z.fh4p  
n#@/A  
（Accounting Standard for Business Enterprises No. 3 - Investment properties） Kj
bt1n  
O:02LHE  
5. 企业会计准则第4 号－－－－－－－－-固定资产 x:'M\c7  
N[e QT
 
（Accounting Standard for Business Enterprises No. 4 - Fixed assets） O^fg~g X  
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6. 企业会计准则第5 号－－－－－－－－-生物资产 ::13$g=T9s  
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（Accounting Standard for Business Enterprises No. 5 - Biological assets） ,#=ykg*~/  
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8  
7. 企业会计准则第6 号－－－－－－－－-无形资产 ^`b&fbv  
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（Accounting Standard for Business Enterprises No. 6 - Intangible assets） 7P3PQ%:  
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8. 企业会计准则第7 号－－－－－－－－-非货币性资产 dre@V(\;hQ  
z{h#l!Edh  
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） zJ;K4)"j  
|$[WnYP  
9. 企业会计准则第8 号－－－－－－－－-资产减值 TBq;#+1W  
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（Accounting Standard for Business Enterprises No. 8 - Impairment of assets） Lg[v-b=?I  
3$Ecq|4J:  
10. 企业会计准则第9 号－－－－－－－－-职工薪酬 G
9?6qb:  
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（Accounting Standard for Business Enterprises No. 9 – Employee compensation ） 3{e7j6u\  
Uh.XL=wY  
11. 企业会计准则第10 号－－－－－－－－企业年金基金 C;m7~R  
mHTZ:84  
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） -rE_pV;  
-[-LR }u  
12. 企业会计准则第11 号－－－－－－－－股份支付 eIVCg-l}  
) V}q7\G~  
（Accounting Standard for Business Enterprises No. 11 - Share-based payment） NOOP_:(7H  
/Mq]WXq[V  
13. 企业会计准则第12 号－－－－－－－－债务重组 *We.?"X'].  
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（Accounting Standard for Business Enterprises No. 12 - Debt restructurings） -$pS {q;  
&cj/8A5-  
14. 企业会计准则第13 号－－－－－－－－或有事项 F 8*e  
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（Accounting Standard for Business Enterprises No. 13 - Contingencies） +R7";.  
KM$5Zb
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15. 企业会计准则第14 号－－－－－－－－收入 5+
U2@XV  
H^jFvAI,8  
（Accounting Standard for Business Enterprises No. 14 - Revenue） RusC5\BUX  
V\axOz!  
16. 企业会计准则第15 号－－－－－－－－建造合同 8J|pj4ce  
1FfdW>ay*  
（Accounting Standard for Business Enterprises No. 15 - Construction contracts） jYwv+EXg  
n^QOGT.s6`  
17. 企业会计准则第16 号－－－－－－－－政府补助 W#cr9"'Ta  
7mulNq  
（Accounting Standard for Business Enterprises No. 16 - Government grants） f'/@h Na3  
DJl 06-s V  
18. 企业会计准则第17 号－－－－－－－－借款费用 ]h (TZu  
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（Accounting Standard for Business Enterprises No. 17 - Borrowing costs） /'|'3J]HP  
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19. 企业会计准则第18 号－－－－－－－－所得税 ]+\@ _1<ZI  
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（Accounting Standard for Business Enterprises No. 18 - Income taxes） }g WSV  
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20. 企业会计准则第19 号－－－－－－－－外币折算 %N )o* H&  
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（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）

        回扣to rebate ?WWnt^  

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　　现金折扣cash discount *AXu_^^  
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　　货到付款||现金提货cash on deliver （C.O.D.） /'1UfjW>  
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　　货到付现款cash on arrival :oF\?e  
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　　即时付款prompt cash jIMaPT  
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　　净价||最低价格付现net cash 5EIhCbA  
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　　现金付款ready cash -
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　　即期付款spot cash||cash down||cash on the nail >HnD'y*  
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　　凭单据付现款cash against documents IS7g{:}=p  
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　　凭提单付现款cash against bills of lading "}DuAs  
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　　承兑交单documents against acceptance （D/A） j'-akXo<  
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　　付款交单documents against payment （D/P） #{(?a.:  
a PB %6c=  
　　追加信用证additional credit||additional L/C Ze~ a+%Sb  
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　　信用证金额amount of credit ro37H2^Ty  
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　　赊帐金额credit balance 1W-t})!a  
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　　可撤消信用证revocable L/C 7 "=  
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　　不可撤消信用证irrevocable L/C Js qze'BGY  
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　　保兑信用证confirmed L/C V~5vVY_HG&  
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　　不保兑信用证unconfirmed L/C 8E/$nRfOd  
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　　可转让信用证assignable L/C||transferable L/C Z!6\KV]  
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　　银行信用证bankers L/C OM]p"Jd  
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　　有追索权信用证with recourse L/C '2zo  
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　　无追索权信用证without recourse L/C .D^
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　　单一信用证simple credit m&,
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　　无条件信用证open credit||free credit U_!"&O5lr  
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　　普通信用证general letter of credit 6\O4R  
?C.C?h6F5B  
　　旅行信用证circular letter of credit Rjo6Pd{d<  
WKBPqfC  
　　特别信用证special letter of credit :<ujk  
jb)z[!FbM  
　　信用证底帐letter of credit ledger D8h?s  
NNutpA}s  
　　信用证发行帐letter of credit issued account ;eG %#=>  
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　　信用证金额amount of credit F#4?@W  
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　　信用证余额||信用证结欠credit balance N3vk<sr@  
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　　开立信用证to open a credit \EYhAx`2  
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　　通过银行开立信用证to establish a credit through a bank #zrD i  
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　　电开信用证to cable a credit ~u%9@}Oo>  
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　　取消信用证to cancel a credit JS&l h  
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　　开出信用证to issue a credit #k)G1Y[c  
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　　在某银行开立信用证to arrange a credit with a bank k6[t$|lMy  
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　　修改信用证to amend a credit `Up<;  
g IX"W;  
　　延展信用证有效期to extend a credit s26s:A3rh  
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　　增加信用证面额to increase a credit 1P8$z:|~  
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　　寄出信用证to send a credit &xH>U*c  
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　　请发给信用证to take out a credit

        延期付款delay in payment||extension of payment 2Y 6/,W  
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　　支付票据payment bill IeN!nK-  
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　　名誉支付||干与付款payment for honour||payment by intervention Qg9{<0{u  
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　　结帐||清算||支付settlement u#J5M&#  
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　　分期付款instalment lzS"NHs<g(  
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　　滞付||拖欠||尾数款未付arrears VJ_E]}H  
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　　特许拖延付款日days of grace *WX6C("M  
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　　保证付款del credere Q.\+ XR_|  
HLk}E*.mC  
　　付款to pay||to make payment||to make effect payment m} Yf6:cr  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance ;'gzRC  
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　　支出||付款to defray||to disburse x(mY$l,il  
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　　结清to clear off||to pya off Q~-gtEv+&  
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　　请求付款to ask for payment||to request payment z)|56 F7'  
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　　恳求付帐to solicit payment zKiKda%)  
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　　拖延付款to defer payment||to delay payment NRoi` IIj  
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　　付款被拖延to be in arrears with payment Y;#P"-y H  
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　　还债to discharge uE5kL {Fv  
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　　迅速付款to pay promptly Nu9mK  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly W&bh&KzCW  
~= 0zZTG  
　　付款相当慢to pay slowly||to take extended credit KbwWrf >  
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　　付款不好to pay badly||to be generally in arrear with payments cp.)K!$  

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　　付款颇为恶劣to pay very badly||to never pay unless forced y'4=  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill 1L &_3}  
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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 ND21;  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. 1RcaE!\p  
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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. ?J<4IvL/  
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　　||I shall be compelled to take steps to enforce payment. u.!Pda  
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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 `+* Mr  
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　　little longer. PeE'#&wn  
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　　索取利息to charge interest >nl*aN  

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　　附上利息to draw interest||to bear interest||to allow interest gCwg ;c-  
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　　生息to yield interest 9B*SWWAj  
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　　生息3% to yield 3% >_&+gn${  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit pV>/"K  
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　　在银行存款to have money in a bank||to have a bank account||to have money on deposit Xb;CY9&  
"t\rjFw  
　　向银行提款to withdraw ones deposit from a bank <yg kK5#q  
YQ
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　　换取现金to convert into money||to turn into cash||to realize o
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wetkmd  
　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price PU-;Q@< E  
y4envjl0  
　　打折扣购买to buy at a discount L2K4nTA  
5IMh$!/uc  
　　打折扣出售to sell at a discount ]p#Zdm1EL  
n|^-qy'w  
　　打折扣-让价to reduce||to make a reduction y< 146   
ulVHsWg  
　　减价to deduct||to make a deduction

        托收collection #UGbSOoCtn  
AY *  
　　新汇票||再兑换汇票re-exchange||re-draft "w_(p|cm=  
zHx ?-Q&3  
　　外汇交易exchange dealing||exchange deals &G'R{s&"  
u,'c:RMV  
　　汇兑合约exchange contract S9xC> |<  
o.j;dsZ  
　　汇兑合约预约forward exchange contract Vxk0oIk`  
My5X%)T>P  
　　外汇行情exchange quotation Wje7fv  
iAXx`>}m  
　　交易行情表course of exchange||exchange table Dcp,9"yt%  
i&?~QQP`  
　　汇价||兑换率exchange rate||rate of exchange oXz:zoN
Q  
o]k[l;  
　　官方汇率official rate  a_Xh(d$  
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　　挂牌汇率||名义汇率nominal rate 2U#OBvNU  
Ya,>E@oc  
　　现汇汇率spot rate P3N f<  
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　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate @o>2:D1G  
?DpM R/  
　　兑现率||兑现汇率demand rate L-=^GNh  
=8<SKY&\X  
　　长期汇率long rate Lp{l&-uQ  
9$Hgh7'hvs  
　　私人汇票折扣率rate on a private bill 'RG`DzuF  
}*+ca>K  
　　远期汇票兑换率forward rate Lqz}h-Ei  
XFM6.ye  
　　套价||套汇汇率||裁定外汇行情cross rate Ou,B3kuQ+  
vO"AJ`_  
　　付款汇率pence rate ^ *m;![$[  
f)gA.Rz  
　　当日汇率||成交价currency rate qKWkgackP  
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　　套汇||套价||公断交易率arbitrage "_5av!;A g  
$r_z""eOc  
　　汇票交割||汇票议付negotiation of draft EV~_-YC   
WxI
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　　交易人||议付人negotiator @3b0hi4  
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　　票据交割||让与支票票据议付to negotiatie a bill R=PjLH&)  
d)q{s(<;  
　　折扣交割||票据折扣to discount a bill hp[8.Z$7  
b%pLjvU  
　　票据背书to endorse a bill F1MPo;e  
HgG"9WBe%  
　　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 JqFFI:Q5
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vY.p~3q :)  
　　收到汇款to receive remittance )%UO@4  
YMm Fpy  
　　填写收据to make out a receipt 9/Q5(P  
K _y;<a]  
　　付款方法mode of payment Vwl`A3Y  
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　　现金付款payment by cash||cash payment||payment by ready cash qzV:N8+,`  
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　　以支票支付payment by cheque 5w{_WR6,  
$'kIo*cZ  
　　以汇票支付payment by bill g3"`b)M  
_L&C4 <e'  
　　以物品支付payment in kind "y5c)l(Rg  
&4p:2,|r9  
　　付清||支付全部货款payment in full||full payment j63w(Jv/  
D(L%fK`+  
　　支付部分货款||分批付款payment in part||part payment||partial payment .K:>`~<)  
 vE&  
　　记帐付款||会计帐目内付款payment on account 3O$Q>.0w/  
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　　定期付款payment on term -w^E~J0*L  
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　　年分期付款annual payment ]LNP"vi;  
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　　月分期付款monthly payment||monthly instalment MheP@ [w|@  
opdi5e)jK  
　　延滞付款payment in arrear +ZXk0sP_<  
6Pd;I,k  
　　预付货||先付payment in advance||prepayment DTgF,c  
!a4pKN`qLY  
　　延付货款deferred payment QBDi;Xzb+  
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　　立即付款prompt payment||immediate payment |P~TZ  
CA:t](xqQ  
　　暂付款suspense payment

汇款||寄钱to remit||to send money JtvAi\52$  

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　　寄票供取款||支票支付to send a cheque for payment I f2f7{b  
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　　寄款人a remitter `3\5&Bf  
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　　收款人a remittee ~b\bpu  
Ws.F=kS>h  
　　国外汇票foreign Bill +-K-CXt  
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　　国内汇票inland Bill O-5H7Kd-  
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　　跟单汇票documentary bill 3Sf<oYF  
3zv_q&+8b  
　　空头汇票accommodation bill 
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　　原始汇票original bill *8t_$<'dQ  
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　　改写||换新票据renewed bill 7;0^r#:87#  
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　　即期汇票sight bill||bill on demand j^mAJ5  
FE" ksi 9  
　　…days after date||…days after date…日后付款 $5s?m\!jZz  
+A e4LeVzc  
　　…months after date||…months after date…月后付款 <jY"+@rF  
,*wa#[  
　　见票后…日付款…days after sight||…days sight [N'YFb3"O  
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　　见票后…月付款…months after sight||…months sight '%l<33*   
Y Dq5%N`  
　　同组票据set of bills MXq+aS{  
>5'C<jc C  
　　单张汇票sola of exchange||sole of exchange /*B-y
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　　远期汇票usance bill||bill at usance 'UUIY$V [  
"+~La{POc  
　　长期汇票long bill 2dFC{US'  
N/4`afiV.  
　　短期汇票short bill M]v
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4'RyD<K\  
　　逾期汇票overdue bill XcAx@CY9c  
#kR8v[Z  
　　宽限日期days of grace 0P3^#j  
i<m1^a#C'  
　　电汇telegraphic transfer （T.T） a;r,*zZ="  
@6~r7/WD  
　　邮汇postal order||postal note （Am.）||post office order||money order [z'PdYQR/{  
" ;8H;U`  
　　本票promissory note （P/N） |$f.Qs~?  
>;-.rJFr
 
　　押汇负责书||押汇保证书letter of hypothecation ifHQ2Ug9  
D C{l.a.  
　　副保||抵押品||付属担保物collateral security :*4b,P  
;G|5kvE>  
　　担保书trust receipt||letter of indemnity \7n ;c  
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　　承兑||认付acceptance IlJ!jq  
r#M0X^4A  
　　单张承兑general acceptance @eU;oRVc{  
3x@t7B  
　　有条件承兑qualified acceptance qRlS^=#  
ecfw[4B`  
　　附条件认付conditional acceptance C2OBgM+  
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　　部分认付partial acceptance
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       ;~CAHn|Fe  
         拒付||退票dishonour ~4IkQ|,  
c5Fl:=h  
　　拒绝承兑而退票dishonour by non-acceptance mwU|Hh)N]  
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　　由于存款不足而退票dihonour by non-payment {]-AuC2E/0  
*DfwTbg|  
　　提交presentation M
KMWHGN  
VbLwhA2W}F  
　　背书endorsement||indorsement -9W)|toWb"  
lKKg n{R  
　　无记名背书general endorsement||blank endorsement fhp\of/@ R  
xvn@zi  
　　记名式背书special endorsement||full endorsement W/e6O??O  
m3[R  
　　附条件背书conditional endorsement hilgl<
UF  
i286 J.  
　　限制性背书restrictive endorsement as%@dUK?  
!(2rU@.  
　　无追索权背书endorsement without recourse {HoeK>rd  
t*J*?Ma  
　　期满||到期maturity

列入5月份帐目for May account e"g=A=S  

:xwyE(w  
　　编入某中帐项下to pass to the account of||to place to the account of q%&JAX=  
*BdKQ/Dk  
　　寄出清算书to send in an account||to send in render an account K3g<NC  
:[P)t %  
　　支票薄cheque book zH)M,+P  
*m$lAWB5D  
　　支票陈票人cheque drawer dC,a~`%O  
%)o'9  
　　持票人cheque holder yzI`&? P2  
RV@'$`Q  
　　不记名支票cheque to bearer||bearer cheque D_s0)|j$cy  
zvEofK  
　　记名支票||认人支票cheque to order STln_'DF'  
OS- Xh-:z  
　　到期支票antedated cheque tRC*@>I$  
d1]1bN4`"0  
　　未到期支票postdated cheque .R";2f3  
gPT<%F  
　　保付支票certified cheque Q{K '#  
h;C/} s  
　　未获兑现支票，退票returned cheque r3
;@  
a%g|E'\Jw  
　　横线支票crossed cheque
sd m4zV]&  
azBYh*s=5{  
　　普通横线general crossing s^\ *jZ6  
HP,sNiw  
　　特别横线special crossing f$y`tT %o  
`xXpP"*o}  
　　空白支票blank cheque -|.Izgc  
> a?K![R  
　　失效支票，过期支票stale cheque MJ?fMR@  
gc6Zy|^V4`  
　　普通支票open cheque a]S0|\BkN  
kN~:Bh$  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4it^-M  
{3LAK[C  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OL%K AEnD  
P$7i>(?(  
　　支票换现金||兑现to cash a cheque ybY[2 g2QJ  
'-KYeT\ ;  
　　清理票款to clear a cheque Y?'Krw `  
{VmJVO]S  
　　保证兑现to certify a cheque Gv(?u  
7B@1[  
　　填写支票数额to fill up a cheque 3QF/{$65!  
%a\L^w)Xn  
　　支票上划线to cross a cheque Tb!Fv W  
4roqD;5|~|  
　　开发支票to make out a cheque m+!T $$W  
Y#<>N-X|kA  
　　签发支票，开立支票to draw a cheque||to issue a cheque CM`B0[B  
Hy~+|hLvh  
　　透支支票to overdraw a cheque QW
QJSz5  
1=@csO_yn  
　　背书支票to endorse a cheque ,L&d\M"f  
~W..P:wG5  
　　请付票款||清付票款to pay a cheque||to honour a cheque y>! 8mDvZ  
(ebC80M  
　　支票退票to dishonour a cheque ^:cc3wt'3[  
fMm.V=/+  
　　拒付支票to refuse a cheque MBn ZO  
8\VP)<<  
　　拒付支票to stop payment of a cheque 7.y35y  
sS{!z@\Lf  
　　提示要求付款to present for payment 259 R5X<V  
`i5\(cdl  
　　见票即付持票人payable to bearer )R^&u`k  
E (.~[-K4  
　　支付指定人payable to order /UG]hJ-wn  
YAP,#a  
　　已过期||无效out of date||stale dRL*TT0NW  
+(U;+6
b  
　　请给出票人R/D||refer to drawer w.o>G2u  
zL!}YR@&u"  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S Rb-eDk'  
wLa8&E[  
　　文字与数字不一致words and figures differ #V$h?`qhwr  
"$#<+H>O  
　　更改处应加盖印章alterations require initials ty\F~]Oo  
z]/!4+  
　　停止付款payment stopped Whl^~$+f  
_Kwp8_kTr  
　　支票毁损cheque mutilated