[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 Q3"{v0  
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　　往来帐目account current <fSWX>pR  
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　　现在往来帐||存款额current accout 0{Uc/  
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　　销货帐account sales Z=Z
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　　共同计算帐项joint account ;*u"hIl1/  
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　　未决帐项outstanding account `D-P
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　　贷方帐项credit account||creditor account b!p
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　　借方帐项debit account||debtor account kI?+\k\V`  
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　　应付帐||应付未付帐account payable lQl!TW"aO  
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　　应收帐||应收未收帐account receivable z( \4{Y  
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　　新交易||新帐new account %8O1sF  
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　　未决帐||老帐old account q\pI&B  
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　　现金帐cash account fV#,<JG  
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　　流水帐running account -=cxUDB  
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　　暂记帐||未定帐suspense account y'5`Uo?\",  
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　　过期帐||延滞帐overdue account||pastdue account 8TBv~Qu  
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　　杂项帐户sundry account $fCKK&Wy  
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　　详细帐单||明细表detail account l|81_BC"  
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　　呆帐bad account gc\/A\F<  
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　　会计项目title of account A`~R\j  
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　　会计薄||帐薄account-book 38 ]}+Bb  
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　　营业报告书||损益计算表account of budiness||business report b/{$#[oP`  
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　　借贷细帐||交验帐account rendered }_Ci3|G>%D  
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　　明细帐account stated g`z;:ao  
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　　与…银行开立一户头to open an account with tQ*?L  
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　　与…银行建立交易to keep account with bf=
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　　继续记帐to keep account s~QIs  
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　　与…有交易to have an account with ]=o 1to-  
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　　作成会计帐||有往来帐项to make out an account with K?nQsT;3p  
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　　清算||清理债务to make up an account 1N_T/I8_F  
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　　清洁帐目||与…停止交易to close ones account with :>}7^1I  
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　　结帐to close an account `$Um  
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　　清理未付款to ask an account||to demand an account <:!E'WT#f  
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　　结清差额to balance the account with :t9
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　　清算to settle an account||to liquidate an account||to square an account ]- 6q`'?[  
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　　审查帐目||监查帐目to audit an account P*jiz@6  
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　　检查帐目to examine an account LGw-cX #  
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　　转入A的帐户to charge the amount to As account );T&pm:C>  
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　　以计帐方式付款to pay on account ]cv/dY#  
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　　代理某人||为某人on ones account||on account of one HE{UgU:tY  
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　　为自己计算||独立帐目on ones own account *o5[P\'6  
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　　由某人收益并负风险on ones account and risk||for ones account and risk fs yVu|G  
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　　由某人负担for ones account||for account of one E7i/gY  
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　　按某人指示||列入某人帐户by order and for account of one giH#t< )W  

21. 企业会计准则第20 号－－－－－－－－企业合并 3M(*q4A$"  
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（Accounting Standard for Business Enterprises No. 20 - Business Combinations） N@Oe[X8  

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22. 企业会计准则第21 号－－－－－－－－租赁 E24SD'|)  
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（Accounting Standard for Business Enterprises No. 21 - Leases） WUjRnzVM  
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23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量 T{^P  
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（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） rW|%eT*/'A  
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24. 企业会计准则第23 号－－－－－－－－金融资产转移 %~k>$(u6  
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（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） 6]Q#4  
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25. 企业会计准则第24 号－－－－－－－－套期保值 7
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（Accounting Standard for Business Enterprises No. 24 - Hedging） TQKcPVlE  
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26. 企业会计准则第25 号－－－－－－－－原保险合同 fVgN8b|&'  
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（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） ?<BI
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27. 企业会计准则第26 号－－－－－－－－再保险合同 CbW[_\  
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（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts） 7sQHz.4  
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28. 企业会计准则第27 号－－－－－－－－石油天然气开采 V_, `?>O  
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（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） Y>/_A%vQU  
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29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正 ]T|$nwQ  
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（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies N8df1>mW  
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and estimates, and correction of errors） 6it [i@*"  
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30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项 7P(jM alq  
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（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） E
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31. 企业会计准则第30 号－－－－－－－－财务报表列报 DZ\ '7%c  
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（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） *k_<|{>j(  
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32. 企业会计准则第31 号－－－－－－－－现金流量表 ^X+qut+~  
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（Accounting Standard for Business Enterprises No. 31 - Cash flow statements） xM!9$v  
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33. 企业会计准则第32 号－－－－－－－－中期财务报告 mD.6cV  
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（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） W|Sab$h  
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34. 企业会计准则第33 号－－－－－－－－合并财务报表 WkE="E}   
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（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） 6{^\7`  
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35. 企业会计准则第34 号－－－－－－－－每股收益 h%$^s 0w  
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（Accounting Standard for Business Enterprises No. 34 - Earnings per share） zS
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36. 企业会计准则第35 号－－－－－－－－分部报告 ?Y -;781  
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（Accounting Standard for Business Enterprises No. 35 - Segment reporting） j!!s>7IZ  
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37. 企业会计准则第36 号－－－－－－－－关联方披露 YaSBIq{z  
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（Accounting Standard for Business Enterprises No. 36 - Related party disclosure） 
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38. 企业会计准则第37 号－－－－－－－－金融工具列报 13Z,;YW  
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（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） #oa>Z.?_V  
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39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则 UP)<(3YA  
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（Accounting Standard for Business Enterprises No. 38 - First time adoption of e21J9e6z  
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Accounting Standards for Business Enterprises）

企业会计准则目录 XI[n!)3  
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Index for Accounting Standards for Business Enterprises MK/8<i<.  
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Announced February 2006 Zqe$S +u  
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Effective 2007 for Listed Companies y0T#Qq  
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1. 企业会计准则－－－－－－－－-基本准则 ulW>8bW&  
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（Accounting Standard for Business Enterprises - Basic Standard） r0[<[jEh  
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2. 企业会计准则第1 号－－－－－－－－-存货 286r
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（Accounting Standard for Business Enterprises No. 1 - Inventories） bfncO[Q,?  
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3. 企业会计准则第2 号－－－－－－－－-长期股权投资 '&,p>aM  
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（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） #&r} J  
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4. 企业会计准则第3 号－－－－－－－－-投资性房地产 T+B-R\@t  
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（Accounting Standard for Business Enterprises No. 3 - Investment properties） @73 kry v  
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5. 企业会计准则第4 号－－－－－－－－-固定资产 J%r:"Jm[y1  
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（Accounting Standard for Business Enterprises No. 4 - Fixed assets） Uvc$&j^k  
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6. 企业会计准则第5 号－－－－－－－－-生物资产 sxRKWM@4  
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（Accounting Standard for Business Enterprises No. 5 - Biological assets） hG#
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7. 企业会计准则第6 号－－－－－－－－-无形资产 .s4v*bng  
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（Accounting Standard for Business Enterprises No. 6 - Intangible assets） Z+6WG  
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8. 企业会计准则第7 号－－－－－－－－-非货币性资产 >2),HZp^I  
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（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） 73'AQ")UJ  
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9. 企业会计准则第8 号－－－－－－－－-资产减值 m(9I+
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（Accounting Standard for Business Enterprises No. 8 - Impairment of assets） 3`{ vx  
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10. 企业会计准则第9 号－－－－－－－－-职工薪酬 SYsO>`/ )  
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（Accounting Standard for Business Enterprises No. 9 – Employee compensation ） ,66(*\xT  
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11. 企业会计准则第10 号－－－－－－－－企业年金基金 zx]r.V  
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（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） "m
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12. 企业会计准则第11 号－－－－－－－－股份支付 >iK L C  
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（Accounting Standard for Business Enterprises No. 11 - Share-based payment） IOC$jab@  
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13. 企业会计准则第12 号－－－－－－－－债务重组 >cmz JS  
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（Accounting Standard for Business Enterprises No. 12 - Debt restructurings） *6AqRE  
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14. 企业会计准则第13 号－－－－－－－－或有事项 9yTDuhJ6  
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（Accounting Standard for Business Enterprises No. 13 - Contingencies） :a2[d1  
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15. 企业会计准则第14 号－－－－－－－－收入 HfH_jnR*  
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（Accounting Standard for Business Enterprises No. 14 - Revenue） II _CT=  
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16. 企业会计准则第15 号－－－－－－－－建造合同 BKI-Dh  
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（Accounting Standard for Business Enterprises No. 15 - Construction contracts） [X]hb7-&  
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17. 企业会计准则第16 号－－－－－－－－政府补助 $gYGnh_,Q  
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（Accounting Standard for Business Enterprises No. 16 - Government grants）
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18. 企业会计准则第17 号－－－－－－－－借款费用 nwfu@h0G  
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（Accounting Standard for Business Enterprises No. 17 - Borrowing costs） @C[p?ak  
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19. 企业会计准则第18 号－－－－－－－－所得税 ?G!p4u?C  
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（Accounting Standard for Business Enterprises No. 18 - Income taxes） VFnxj52<  
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20. 企业会计准则第19 号－－－－－－－－外币折算 2{l|<'  
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（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）

        回扣to rebate Wq1OYZ,  
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　　现金折扣cash discount wM;=^br  
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　　货到付款||现金提货cash on deliver （C.O.D.） ;F% EW`7  
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　　货到付现款cash on arrival 5__B M5|  
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　　即时付款prompt cash `)w=@9B)"  
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　　净价||最低价格付现net cash ;Tq4!w'rH  
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　　现金付款ready cash *YQXxIIq  
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　　即期付款spot cash||cash down||cash on the nail EUgKJ=jw  
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　　凭单据付现款cash against documents `8\"3S  
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　　凭提单付现款cash against bills of lading T(cpU ,Q  
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　　承兑交单documents against acceptance （D/A） %|R]nB  
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　　付款交单documents against payment （D/P） }+u<w{-7/  
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　　追加信用证additional credit||additional L/C 0R]'HA>  
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　　信用证金额amount of credit -Fop<q\b  
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　　赊帐金额credit balance A~0yMww:$  
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　　可撤消信用证revocable L/C 1[a#blL6W  
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　　不可撤消信用证irrevocable L/C Z%I ' sWOd  
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　　保兑信用证confirmed L/C zY4y]k8D*  
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　　不保兑信用证unconfirmed L/C D7B g!*  
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　　可转让信用证assignable L/C||transferable L/C n{m[ j+UG  
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　　银行信用证bankers L/C gKWUHlQY  
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　　有追索权信用证with recourse L/C LiGECqWBa'  
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　　无追索权信用证without recourse L/C zE}ry!{   
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　　单一信用证simple credit !\Xrl) $j{  
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　　无条件信用证open credit||free credit +J42pSxzoo  
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　　普通信用证general letter of credit )g U#[}6H  
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　　旅行信用证circular letter of credit WE /
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　　特别信用证special letter of credit n2'XWbMaL  
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　　信用证底帐letter of credit ledger w,!N{hv(  
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　　信用证发行帐letter of credit issued account ob[G3rfd@Z  
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　　信用证金额amount of credit T{'oR .g,  
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　　信用证余额||信用证结欠credit balance qUQP.4Z95  
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　　开立信用证to open a credit s|:
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　　通过银行开立信用证to establish a credit through a bank H]{`q  
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　　电开信用证to cable a credit 6D*x5L-1o  
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　　取消信用证to cancel a credit ?,eq86-M
 
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　　开出信用证to issue a credit NV2$ >D  
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　　在某银行开立信用证to arrange a credit with a bank BGO pUy  
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　　修改信用证to amend a credit %e/L .#0  
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　　延展信用证有效期to extend a credit '@5"p.  
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　　增加信用证面额to increase a credit "3Ckc"G@  
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　　寄出信用证to send a credit j>hBNz  
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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 W;P8'_2Y  
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　　支付票据payment bill >ZnnGX6$(  
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　　名誉支付||干与付款payment for honour||payment by intervention }Q;^C  
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　　结帐||清算||支付settlement OT3
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　　分期付款instalment R9~c: A4G  
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　　滞付||拖欠||尾数款未付arrears p{O@ts:  
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　　特许拖延付款日days of grace !=vd:,  
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　　保证付款del credere 34aSRFsk*  
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　　付款to pay||to make payment||to make effect payment ] N7(<EV/  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance tAS[T9B  
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　　支出||付款to defray||to disburse A XPdgo6  
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　　结清to clear off||to pya off |h2=9\:]  
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　　请求付款to ask for payment||to request payment :gx]zxK  
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　　恳求付帐to solicit payment ?H21Ru>:*  
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　　拖延付款to defer payment||to delay payment #UqE%g`J  
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　　付款被拖延to be in arrears with payment `_<O_  
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　　还债to discharge cwI3 ANV  
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　　迅速付款to pay promptly &bCk`]j:  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly D#d \1g  
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　　付款相当慢to pay slowly||to take extended credit Y]+KsiOL  
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　　付款不好to pay badly||to be generally in arrear with payments LOe l6Ui  
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　　付款颇为恶劣to pay very badly||to never pay unless forced qXB5wDJg  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill Q^
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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 2%~+c|TH.)  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. Ca#T?HL  
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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. @BI;H V%k  
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　　||I shall be compelled to take steps to enforce payment. E[>A# l53  
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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 L [X"N  
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　　little longer. T)Pr%kF  
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　　索取利息to charge interest } v3w-  
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　　附上利息to draw interest||to bear interest||to allow interest $x(p:+TI\4  
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　　生息to yield interest (kSb74*g  
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　　生息3% to yield 3% SBamg c  
w,;ox2  
　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit snyA  

/O[Z  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit `/o|1vv@_  
Ft?Yc 5  
　　向银行提款to withdraw ones deposit from a bank /=:Fw}vt  
!>6`+$=U  
　　换取现金to convert into money||to turn into cash||to realize !s[
gv1  
X@%4N<  
　　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 OZ2faf  
^6PKSEba  
　　打折扣购买to buy at a discount GCp90  
fs8C ^Ik>~  
　　打折扣出售to sell at a discount Fuo .8  
+D M,+{}  
　　打折扣-让价to reduce||to make a reduction #[y2nK3zF  
(O'O#AD  
　　减价to deduct||to make a deduction

        托收collection 'o1lJ?~kH  
{1'M76T  
　　新汇票||再兑换汇票re-exchange||re-draft 1c:/c|shQ_  
2\G[U#~bi  
　　外汇交易exchange dealing||exchange deals ^*WO*f>y  
fP{IW`t}]  
　　汇兑合约exchange contract cxnEcX\  
EP6@5PNZ  
　　汇兑合约预约forward exchange contract k(_^Lq f-  
7h\U}!   
　　外汇行情exchange quotation ab*O7v  
|S3w
CG  
　　交易行情表course of exchange||exchange table 6x@4gPy[  
*ub"!}$st  
　　汇价||兑换率exchange rate||rate of exchange  T_<:  
LEY k  
　　官方汇率official rate (^^}Ke{J  
D^A#C<Gs  
　　挂牌汇率||名义汇率nominal rate > ;~ia3  
#6nuiSF  
　　现汇汇率spot rate TGI`}#  
sb</-']a  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate /^
,/o  
;i&t|5y~  
　　兑现率||兑现汇率demand rate q=+wQ[a<  
*NQsD C.J^  
　　长期汇率long rate =${ImMwj  
Z xR  
　　私人汇票折扣率rate on a private bill LO)p2[5#R  
.a}!!\@  
　　远期汇票兑换率forward rate 6o]>lQ}  
Fj1'z5$  
　　套价||套汇汇率||裁定外汇行情cross rate fs*OR2YG7  
1yjP`N  
　　付款汇率pence rate 1K[y)q  
S5wkBdr{  
　　当日汇率||成交价currency rate jYsg'Rl  
l1]'3]P(  
　　套汇||套价||公断交易率arbitrage %DhLU~VX  
PfJfa/#pA  
　　汇票交割||汇票议付negotiation of draft p i\SRDP  
%(g!,!l)  
　　交易人||议付人negotiator \w2X.2b.F  
 B
XLw  
　　票据交割||让与支票票据议付to negotiatie a bill >;k~B  
=p#:v  
　　折扣交割||票据折扣to discount a bill ybpU?n  
HkyN$1s  
　　票据背书to endorse a bill z=DK(b;$z  
{0Ej*%  
　　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 $ZnVs@:S  
opqf)C  
　　收到汇款to receive remittance qQCds}<w  
XI;F=r}'  
　　填写收据to make out a receipt fl<j]{*v  
}Z% j=c"d  
　　付款方法mode of payment E# *`u  
}~! D]/B  
　　现金付款payment by cash||cash payment||payment by ready cash <"!'>ZUt  
420cbD3a  
　　以支票支付payment by cheque g (V_&Y  
zWf(zxGAz  
　　以汇票支付payment by bill *5R91@xt  
61`tQFx,  
　　以物品支付payment in kind lsB.>NlU  
wbh^ZMQ  
　　付清||支付全部货款payment in full||full payment 
WFMQ;  
dx"9jFn  
　　支付部分货款||分批付款payment in part||part payment||partial payment =B ts  
' g Fewo  
　　记帐付款||会计帐目内付款payment on account GlaZZ,   
KPdlg.  
　　定期付款payment on term h
Pr
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H]>7IhJ  
　　年分期付款annual payment +!<{80w  
gOm%?sg  
　　月分期付款monthly payment||monthly instalment U<U?&hB\@  
_O"C`]]  
　　延滞付款payment in arrear fh@/fd  
zM<yd#`yt8  
　　预付货||先付payment in advance||prepayment rvBKJ!b0  
Q?-uJ1J  
　　延付货款deferred payment P%Wl`NA P  
hV"2L4/E  
　　立即付款prompt payment||immediate payment zjwo"6c>  
L'}^Av_+  
　　暂付款suspense payment

汇款||寄钱to remit||to send money v$bR&bCT  
+/2:  
　　寄票供取款||支票支付to send a cheque for payment O<6!?1|KP  
9Q*zf@w  
　　寄款人a remitter ~n!7 ?4%U  
K2t|d[r  
　　收款人a remittee /R)(u@jk  
'C\knQ  
　　国外汇票foreign Bill %'<m[wf^ o  
h_ J|uu  
　　国内汇票inland Bill m4kUA"n5  
4p_@f^v~QH  
　　跟单汇票documentary bill Q OP8{~O  
"Kt[jV;6  
　　空头汇票accommodation bill p&,2@(Q  
`PvGfmYOl  
　　原始汇票original bill +G>
;NiP
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{ w:9w  
　　改写||换新票据renewed bill zj9aaZ}  
z3p#`  
　　即期汇票sight bill||bill on demand U0%m*i  
OPwO`pN  
　　…days after date||…days after date…日后付款 .6#Y-iJqc  

pM'AhzS  
　　…months after date||…months after date…月后付款 /-jk_8@a  
zhFk84  
　　见票后…日付款…days after sight||…days sight Cn(0ID+3f  
[!E~pW%|n  
　　见票后…月付款…months after sight||…months sight wXxk+DV@  
j=,]b6(  
　　同组票据set of bills LXQ-J  
Qr l>A*  
　　单张汇票sola of exchange||sole of exchange eA(c{  
l<#*[TJ  
　　远期汇票usance bill||bill at usance d ;W(Vm6  
{,rVA(I@  
　　长期汇票long bill +R?d6IjH  
$I-i=:}g  
　　短期汇票short bill a7UfRG  
v J.sa&\H  
　　逾期汇票overdue bill l+1GA0'JP  
p%6j2;D  
　　宽限日期days of grace Q.G6y,KR  
7T3ub3\  
　　电汇telegraphic transfer （T.T） /^z5;aG  
H:HJHd"W  
　　邮汇postal order||postal note （Am.）||post office order||money order H |iY<7@  
.\>I -  
　　本票promissory note （P/N） c0%%X!!$  
*@,>R6)jI  
　　押汇负责书||押汇保证书letter of hypothecation =a.avOZ  
' Z}/3 dp  
　　副保||抵押品||付属担保物collateral security ^l\^\>8  
9}2E+  
　　担保书trust receipt||letter of indemnity 4X &\/X  
'M#'BQQ5  
　　承兑||认付acceptance 3yfq*\_uXw  
8Dq;QH}  
　　单张承兑general acceptance 2nRL;[L*.  
z@0*QZ.y1  
　　有条件承兑qualified acceptance Ysk,9MR(F  
R)w|bpW  
　　附条件认付conditional acceptance WurpHOJt+  
@*gm\sU4  
　　部分认付partial acceptance MMfcY 3#%  
       3:h9cO/9  
         拒付||退票dishonour hd2 X/"  
]'F{uDm[  
　　拒绝承兑而退票dishonour by non-acceptance 6%B5hv24v  
=U5lPsiv,3  
　　由于存款不足而退票dihonour by non-payment t-$R)vZ}M  
< g<Lf[n$  
　　提交presentation
YpT x1c-  
~\%MJ3  
　　背书endorsement||indorsement heliL/  
~iZMV ?w  
　　无记名背书general endorsement||blank endorsement P/'~&*m-  
0omg%1vt<A  
　　记名式背书special endorsement||full endorsement b&;1b<BwD  
F-)lRGw  
　　附条件背书conditional endorsement [*j C  
pH%cbBm  
　　限制性背书restrictive endorsement >a;^=5E  
-T4{PM  
　　无追索权背书endorsement without recourse AT:T%a:G?  
DGx9 \8^  
　　期满||到期maturity

列入5月份帐目for May account qwu++9BM  
r3l}I6  
　　编入某中帐项下to pass to the account of||to place to the account of /LM*nN$%  
*hAeA+:  
　　寄出清算书to send in an account||to send in render an account SzR0Mu3uK  
:".:Wd  
　　支票薄cheque book Q/6T?
{\U7  
_F^k>Lq&d  
　　支票陈票人cheque drawer =z]&E 78Y  
0Ng6Xg(QHc  
　　持票人cheque holder `e0U-W]kF  
aC>r5b#:  
　　不记名支票cheque to bearer||bearer cheque v.)'be*u  
fMr6ZmB  
　　记名支票||认人支票cheque to order PKR0y%Ar  
:b;2
iB VB  
　　到期支票antedated cheque 
 O+1e  
5nr}5bum  
　　未到期支票postdated cheque =YBwO. !%  
!arcQ:T@G  
　　保付支票certified cheque $Trkow%F]  
EA2BN}  
　　未获兑现支票，退票returned cheque .s|n}{D_i  
6g!#"=ls;  
　　横线支票crossed cheque 6hYv  
Qp<?[C}'W  
　　普通横线general crossing  M}}9  
qt}vM*0}V  
　　特别横线special crossing EuqmA7s8A  
c6s*u%+},  
　　空白支票blank cheque  r_]wa  
bvn?wK  
　　失效支票，过期支票stale cheque r!yrPwKL  
jHBn^Nly  
　　普通支票open cheque zzuDI_,/  
JGSeu
=)  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3mZX@h@  
TQ" [2cY  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +H_Jr'/  
_< 69d  
　　支票换现金||兑现to cash a cheque DTN@b!  
*(L4
rK\2  
　　清理票款to clear a cheque b,7:=-D  
&5
29.>  
　　保证兑现to certify a cheque Gp$[u4-6M6  
~*Ve>4  
　　填写支票数额to fill up a cheque KU3lAjzN  
]1%H.pF  
　　支票上划线to cross a cheque K8{j oh  
sU4(ed\gI\  
　　开发支票to make out a cheque AZorzQ]s
 
Q5r cPU>A  
　　签发支票，开立支票to draw a cheque||to issue a cheque v*QobI  
G=!Y~qg  
　　透支支票to overdraw a cheque 29u"\f a  
DyG3|5s1R  
　　背书支票to endorse a cheque XYWGX;.=  

O?D*<rwD  
　　请付票款||清付票款to pay a cheque||to honour a cheque  }Q`Kg8L  
s[h'W~  
　　支票退票to dishonour a cheque 5)V J  
A2uSH@4  
　　拒付支票to refuse a cheque :cG_aOkid  
Hm`9M.5b  
　　拒付支票to stop payment of a cheque f&H):.
 
+f+x3OMX3  
　　提示要求付款to present for payment HV&N(;@  
(E&}SI~  
　　见票即付持票人payable to bearer it5].A&  
 #It{B  
　　支付指定人payable to order WUGPi'x  
b L!NT}y`  
　　已过期||无效out of date||stale kxhvy,t  
Dq*>+1eW2  
　　请给出票人R/D||refer to drawer /%$'N$@f  
`9s5 *;Z  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4Me*QYD  
j3P)cz-0/L  
　　文字与数字不一致words and figures differ 9,82Uta
 
g!V;*[  
　　更改处应加盖印章alterations require initials ]Tf.KUm  
engql;  
　　停止付款payment stopped z++*,2F  
Bg"b,&/^u  
　　支票毁损cheque mutilated