[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 <&HHo>rl  
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　　往来帐目account current EmyE%$*T  
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　　现在往来帐||存款额current accout l0E]#ra"  
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　　销货帐account sales VRg y  
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　　共同计算帐项joint account 0|,Ij$  
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　　未决帐项outstanding account PR%n>a#  
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　　贷方帐项credit account||creditor account NKiWt Z"  
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　　借方帐项debit account||debtor account gCbS$Pw  
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　　应付帐||应付未付帐account payable {uxTgX  
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　　应收帐||应收未收帐account receivable VdGpreRPC  
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　　新交易||新帐new account !1l~'/r  
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　　未决帐||老帐old account !PgwFJ  
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　　现金帐cash account wWM[Hus  
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　　流水帐running account u R]8ZT")  
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　　暂记帐||未定帐suspense account [J55%N;#1  
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　　过期帐||延滞帐overdue account||pastdue account NMzq10M=6  
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　　杂项帐户sundry account bnH:|-?q  
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　　详细帐单||明细表detail account H`jnChD:M'  
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　　呆帐bad account ~VV$wU !A  
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　　会计项目title of account A.(e=;0bu  
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　　会计薄||帐薄account-book GtKSA#oYZB  
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　　营业报告书||损益计算表account of budiness||business report @Thriz h  
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　　借贷细帐||交验帐account rendered
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　　明细帐account stated CtZOIx.;|  
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　　与…银行开立一户头to open an account with 3CPSyF  
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　　与…银行建立交易to keep account with w8zr0z  
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　　继续记帐to keep account h+Y>\Cxg  
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　　与…有交易to have an account with ((M>To_l  
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　　作成会计帐||有往来帐项to make out an account with Uy?X-"UR  
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　　清算||清理债务to make up an account 9U3.=J  
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　　清洁帐目||与…停止交易to close ones account with -?-yeJP2
 
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　　结帐to close an account 
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　　清理未付款to ask an account||to demand an account =h.` ey  
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　　结清差额to balance the account with -J0I2D  
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　　清算to settle an account||to liquidate an account||to square an account l< HnPR/  
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　　审查帐目||监查帐目to audit an account `
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　　检查帐目to examine an account !v
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　　转入A的帐户to charge the amount to As account I:1Pz|$`  
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　　以计帐方式付款to pay on account "G Jhx/zt  
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　　代理某人||为某人on ones account||on account of one l~[ K.p&  
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　　为自己计算||独立帐目on ones own account ZA}!Rzo  
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　　由某人收益并负风险on ones account and risk||for ones account and risk g[;&_gL  
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　　由某人负担for ones account||for account of one B_C."{
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　　按某人指示||列入某人帐户by order and for account of one |)mUO:*  

21. 企业会计准则第20 号－－－－－－－－企业合并 Z/;hbbG  
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（Accounting Standard for Business Enterprises No. 20 - Business Combinations） < B!f;  
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22. 企业会计准则第21 号－－－－－－－－租赁 mS.!lkV  
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（Accounting Standard for Business Enterprises No. 21 - Leases） -L2?T ap  
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23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量 MfA %Xep  
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（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） z_) . -  
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24. 企业会计准则第23 号－－－－－－－－金融资产转移 |
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（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） @[1,i~H  
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25. 企业会计准则第24 号－－－－－－－－套期保值 &m{~4]qWpM  
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（Accounting Standard for Business Enterprises No. 24 - Hedging） L
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26. 企业会计准则第25 号－－－－－－－－原保险合同 BJqb'Hjd  
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（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） X*e:MRw[  
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27. 企业会计准则第26 号－－－－－－－－再保险合同 2(GLc*B>  
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（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts） Rb <{o8  
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28. 企业会计准则第27 号－－－－－－－－石油天然气开采 E.yc"|n7l2  
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（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） rNgAzH  
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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 }~#qD
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（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies .o
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and estimates, and correction of errors） W#^p%?8pR  
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30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项 wh^I|D?"  
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（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） x/ P\qI  
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31. 企业会计准则第30 号－－－－－－－－财务报表列报 :5:_Dr<  
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（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） x6|
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32. 企业会计准则第31 号－－－－－－－－现金流量表 Z3iX^  
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（Accounting Standard for Business Enterprises No. 31 - Cash flow statements） 1EHNg<J(  
uJ,I6P~9  
33. 企业会计准则第32 号－－－－－－－－中期财务报告 >*} m.'u  
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（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） ?\a';@h  
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34. 企业会计准则第33 号－－－－－－－－合并财务报表 ML X: S?  
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（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） utw@5  
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35. 企业会计准则第34 号－－－－－－－－每股收益 E8We2T[^M  
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（Accounting Standard for Business Enterprises No. 34 - Earnings per share） E+eC #!&w  
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36. 企业会计准则第35 号－－－－－－－－分部报告 zrur-i$N+  
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（Accounting Standard for Business Enterprises No. 35 - Segment reporting） iHyA;'!Os  
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37. 企业会计准则第36 号－－－－－－－－关联方披露 w"j[c#vM  
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（Accounting Standard for Business Enterprises No. 36 - Related party disclosure） f&Mei
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38. 企业会计准则第37 号－－－－－－－－金融工具列报 }5ONDg(I~  
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（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） k12mxR/  
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39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则 1 BVpv7@  
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（Accounting Standard for Business Enterprises No. 38 - First time adoption of v>mr  
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Accounting Standards for Business Enterprises）

企业会计准则目录 'q=Ly?9  
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Index for Accounting Standards for Business Enterprises \~
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Announced February 2006 $+a2CZs!  
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Effective 2007 for Listed Companies m/W)IG>  
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1. 企业会计准则－－－－－－－－-基本准则 Z"G@I= Q(  
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（Accounting Standard for Business Enterprises - Basic Standard） 20H$9M=}  
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2. 企业会计准则第1 号－－－－－－－－-存货 4]]1JL(Ka  
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（Accounting Standard for Business Enterprises No. 1 - Inventories） d.uJ}=|  
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3. 企业会计准则第2 号－－－－－－－－-长期股权投资 ~ugK&0i[2  
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（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） pjX ')i<  
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4. 企业会计准则第3 号－－－－－－－－-投资性房地产 h $}&N  
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（Accounting Standard for Business Enterprises No. 3 - Investment properties） cB9`U4<  
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5. 企业会计准则第4 号－－－－－－－－-固定资产 v-@xO&<  
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（Accounting Standard for Business Enterprises No. 4 - Fixed assets） Jm8#M z  
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6. 企业会计准则第5 号－－－－－－－－-生物资产 L7tC?F]}SK  
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（Accounting Standard for Business Enterprises No. 5 - Biological assets） YS5Pt)?  
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7. 企业会计准则第6 号－－－－－－－－-无形资产 ?gMxGH:B.&  
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（Accounting Standard for Business Enterprises No. 6 - Intangible assets） e&(Di,%:  
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8. 企业会计准则第7 号－－－－－－－－-非货币性资产 ~Xg@,?Zr  
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（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） ApYri|^r  
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9. 企业会计准则第8 号－－－－－－－－-资产减值 7uQ-:n  
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（Accounting Standard for Business Enterprises No. 8 - Impairment of assets） jnuovM!x~  
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10. 企业会计准则第9 号－－－－－－－－-职工薪酬 N
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（Accounting Standard for Business Enterprises No. 9 – Employee compensation ） cM;&$IjCt  
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11. 企业会计准则第10 号－－－－－－－－企业年金基金 F? kW{,*  
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（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） xhIC["z5  
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12. 企业会计准则第11 号－－－－－－－－股份支付 do9@6[{Sv  
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（Accounting Standard for Business Enterprises No. 11 - Share-based payment） %<q l  
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13. 企业会计准则第12 号－－－－－－－－债务重组 f`?Y+nu}  
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（Accounting Standard for Business Enterprises No. 12 - Debt restructurings） 47xJ(yO  
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14. 企业会计准则第13 号－－－－－－－－或有事项 sSC yjS'T  
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（Accounting Standard for Business Enterprises No. 13 - Contingencies） <[2]p\rj  
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15. 企业会计准则第14 号－－－－－－－－收入 yD+)!q"  
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（Accounting Standard for Business Enterprises No. 14 - Revenue） D^Bd>Ey4  

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16. 企业会计准则第15 号－－－－－－－－建造合同 N6Fj}m&E  
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（Accounting Standard for Business Enterprises No. 15 - Construction contracts） hmOhXE[a&  
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17. 企业会计准则第16 号－－－－－－－－政府补助 \ qc8;"@  
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（Accounting Standard for Business Enterprises No. 16 - Government grants） fo$iV;x`  
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18. 企业会计准则第17 号－－－－－－－－借款费用 ` 7P4O   
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（Accounting Standard for Business Enterprises No. 17 - Borrowing costs） %QUV351H  
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19. 企业会计准则第18 号－－－－－－－－所得税 (
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（Accounting Standard for Business Enterprises No. 18 - Income taxes） 0sq1SHI{  
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20. 企业会计准则第19 号－－－－－－－－外币折算  '._8  
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（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）

        回扣to rebate ~a8J"W
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　　现金折扣cash discount e@s+]a8D-k  
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　　货到付款||现金提货cash on deliver （C.O.D.） VY$hg  
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　　货到付现款cash on arrival '|<+QAc  
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　　即时付款prompt cash !mrB+<:  
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　　净价||最低价格付现net cash 3=1aMQ  
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　　现金付款ready cash  GWgjbp  
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　　即期付款spot cash||cash down||cash on the nail _d&zHlc_  
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　　凭单据付现款cash against documents WEUr;
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　　凭提单付现款cash against bills of lading A?q[C4-BO,  
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　　承兑交单documents against acceptance （D/A） ;g: TsYwM  
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　　付款交单documents against payment （D/P） JQ'NF l9<  
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　　追加信用证additional credit||additional L/C f3s0.G#l  
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　　信用证金额amount of credit ;Aiuy{<  
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　　赊帐金额credit balance mQBq-;  
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　　可撤消信用证revocable L/C /s(/6~D|  
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　　不可撤消信用证irrevocable L/C ~;,]/'O  
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　　保兑信用证confirmed L/C #Oz<<G<  
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　　不保兑信用证unconfirmed L/C 9zEO$<e o  
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　　可转让信用证assignable L/C||transferable L/C Gk *Mx6|N  
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　　银行信用证bankers L/C CN\SxK`,  
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　　有追索权信用证with recourse L/C HQK%Y2S  
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　　无追索权信用证without recourse L/C (tP>z+  
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　　单一信用证simple credit ~!&WK,k6  
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　　无条件信用证open credit||free credit  $.(%7[  
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　　普通信用证general letter of credit u}D.yI8  
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　　旅行信用证circular letter of credit &4sUi K"  
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　　特别信用证special letter of credit /}-]n81m  
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　　信用证底帐letter of credit ledger n`? j. s  
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　　信用证发行帐letter of credit issued account Il%LI  
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　　信用证金额amount of credit 5Jd&3pO  
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　　信用证余额||信用证结欠credit balance dY68wW>d|  
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　　开立信用证to open a credit U_m<W$"HF  
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　　通过银行开立信用证to establish a credit through a bank 9} iEEI  
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　　电开信用证to cable a credit q-eC=!#}  
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　　取消信用证to cancel a credit 1Z6<W~,1OM  
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　　开出信用证to issue a credit YTpSR~!Rj  
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　　在某银行开立信用证to arrange a credit with a bank mMjY I1F  
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　　修改信用证to amend a credit  hf^,  
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　　延展信用证有效期to extend a credit uDay||7^g  
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　　增加信用证面额to increase a credit f%` =>l
 
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　　寄出信用证to send a credit  @D^y<7(  
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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 9cp-Rw<tI  
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　　支付票据payment bill %%)"W n#`  
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　　名誉支付||干与付款payment for honour||payment by intervention Fm_^7|  
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　　结帐||清算||支付settlement D+P(  
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　　分期付款instalment d&4ve Lu  
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　　滞付||拖欠||尾数款未付arrears bGOOC?[UX  
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　　特许拖延付款日days of grace f_Ma~'3  
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　　保证付款del credere >!848J  
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　　付款to pay||to make payment||to make effect payment X0Zqx1  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance GPz0qK  
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　　支出||付款to defray||to disburse px8988X  
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　　结清to clear off||to pya off ~~a,Fyko2  
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　　请求付款to ask for payment||to request payment H )hO/1m  
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　　恳求付帐to solicit payment h/5|3  
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　　拖延付款to defer payment||to delay payment ]6L;  
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　　付款被拖延to be in arrears with payment  <*EMcZ  
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　　还债to discharge |a4cER.'2^  
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　　迅速付款to pay promptly JJ_b{ao<  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly -{`8Av5)E%  
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　　付款相当慢to pay slowly||to take extended credit /Cy4]1dw  
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　　付款不好to pay badly||to be generally in arrear with payments NIgqdEu1
 

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　　付款颇为恶劣to pay very badly||to never pay unless forced `ppyCUX  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill |y9(qcKn$  
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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 X3e&c  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. oC ?UGY~xL  
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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. LNp{lC  
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　　||I shall be compelled to take steps to enforce payment. p0*qv "lA  
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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 }
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　　little longer. S
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　　索取利息to charge interest '41'Gn  
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　　附上利息to draw interest||to bear interest||to allow interest $7h]A$$Fv  
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　　生息to yield interest #($~ e|  
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　　生息3% to yield 3% YRg"{[+#]k  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit {p\ll  
}NjZfBQW`  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit ]K?;XA3dZ  
%xt;&HE  
　　向银行提款to withdraw ones deposit from a bank '0-YFx'U0V  
wZ4w`|'  
　　换取现金to convert into money||to turn into cash||to realize T:T`M:C.  
^H"o=K8=  
　　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 u9nJ;:  
FKZ'6KM&A  
　　打折扣购买to buy at a discount O22Q g  
vf&_ N  
　　打折扣出售to sell at a discount "QD>m7  
E5aRTDLq  
　　打折扣-让价to reduce||to make a reduction ziDvDu=  
IOA2/WQu  
　　减价to deduct||to make a deduction

        托收collection nb<e<>L  
H
Yg! <y  
　　新汇票||再兑换汇票re-exchange||re-draft \q
($8<  
Q ,K$)bM  
　　外汇交易exchange dealing||exchange deals %pIP#y[4  
9tX +n{i  
　　汇兑合约exchange contract @Jx1n Q^  
bwM?DY
 
　　汇兑合约预约forward exchange contract MaPOmS8?  
q<j9l'dHG  
　　外汇行情exchange quotation \TZSn1isZX  
@9eN\b%I^H  
　　交易行情表course of exchange||exchange table AsD$M*It  
:YQI1 q[6  
　　汇价||兑换率exchange rate||rate of exchange lA%FS]vh  
UX+vU@Co[  
　　官方汇率official rate ,<N{Y[n]e  

uNkJe  
　　挂牌汇率||名义汇率nominal rate MuJP.]5>`  
ua"2nVxK_K  
　　现汇汇率spot rate 1fvN[  
(\D E1q  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate +OqEe[Wk#  
^,0Lr$+  
　　兑现率||兑现汇率demand rate Uks%Mo9on  
nK32or3  
　　长期汇率long rate )X;051Q  
wVqp')e  
　　私人汇票折扣率rate on a private bill s7afj t  
iO&*WIbg  
　　远期汇票兑换率forward rate 
|h}4J  
*Y?oAVkz  
　　套价||套汇汇率||裁定外汇行情cross rate &r.M~k >  
,{m
v6?_  
　　付款汇率pence rate x3g4r_  
D2g/P8.<A  
　　当日汇率||成交价currency rate wZZ~!"
O&  
F^$;hMh%  
　　套汇||套价||公断交易率arbitrage .uVd'  
?"*JV1 9  
　　汇票交割||汇票议付negotiation of draft L2+cVR  
=\_gT=tZ  
　　交易人||议付人negotiator RyP MzxV  
JO*/UC>"  
　　票据交割||让与支票票据议付to negotiatie a bill z3]W #  
Y/
6>OD  
　　折扣交割||票据折扣to discount a bill lP*n%Pn)  
Q5ff&CE  
　　票据背书to endorse a bill 0PqI^|!  
y wl=@  
　　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 6_<~]W&  
YGC%j  
　　收到汇款to receive remittance -uWV( ,|  
/!2`pv  
　　填写收据to make out a receipt SkMFJ?J/  
i^e8.zgywF  
　　付款方法mode of payment =w}JAEE|(i  
Cdib{y<ji  
　　现金付款payment by cash||cash payment||payment by ready cash l 9 wO x  
l_/(J)
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　　以支票支付payment by cheque t"Ci 1"U  
Q&N#q53  
　　以汇票支付payment by bill nX 9]dz
 
=qc+sMo  
　　以物品支付payment in kind ~x!up 9  
g\fj6  
　　付清||支付全部货款payment in full||full payment 4MS#`E7LrC  
H)i|?3Ip  
　　支付部分货款||分批付款payment in part||part payment||partial payment QOo'Iv+EL  
Vn4wk>b}$2  
　　记帐付款||会计帐目内付款payment on account E0R6qS:'  
^l|b>z"0ao  
　　定期付款payment on term ^e_LnJ+  
3q}j"x?  
　　年分期付款annual payment oR&z,%0wMK  
iW^J>aKy
 
　　月分期付款monthly payment||monthly instalment hK{H7Ey*  
gr*CN<   
　　延滞付款payment in arrear Inv`C,$7Q#  
itP`{[  
　　预付货||先付payment in advance||prepayment gr SF}y!3  
@]vY[O!&;  
　　延付货款deferred payment 5K ;E*s,  
/3,Lp-kp
 
　　立即付款prompt payment||immediate payment NDP" @  
tLWw<)t  
　　暂付款suspense payment

汇款||寄钱to remit||to send money +T$Olz  
o=3hWbe  
　　寄票供取款||支票支付to send a cheque for payment Gv&G2^  
uqC#h,~ 0  
　　寄款人a remitter Zk%@GOu\  
;"Kgg:K>W  
　　收款人a remittee }+9?)f{?@  
Wr%ov6:  
　　国外汇票foreign Bill 93H Vx#  
N s+g9+<A  
　　国内汇票inland Bill y|}~"^+T  
&/? C t!_  
　　跟单汇票documentary bill z6iKIw $  
2+g bMd4n  
　　空头汇票accommodation bill HE,L8 S  
qh~bX i!  
　　原始汇票original bill T+v*@#iJ_  
iPTQqx-m$7  
　　改写||换新票据renewed bill ;>v.(0FE6  
{R!yw`#^B  
　　即期汇票sight bill||bill on demand |6*Bu1  
CJ\a7=*i  
　　…days after date||…days after date…日后付款 )x|;%.8FX7  
NS[eQ_rT  
　　…months after date||…months after date…月后付款 zl@^[k
m{  
s$R /!,c  
　　见票后…日付款…days after sight||…days sight  l(?B0  
XP@dg4Z=z  
　　见票后…月付款…months after sight||…months sight  vmqa_gU\  
?{S>%P A_B  
　　同组票据set of bills KdR4<qVV}  
N `|A  
　　单张汇票sola of exchange||sole of exchange @f-X/q]P  
ST*h{:u&A  
　　远期汇票usance bill||bill at usance !4vb{AH  

kh W.  
　　长期汇票long bill qH}8TC  
<kK>C8+  
　　短期汇票short bill r(>S
  
=X4Fn^w"4O  
　　逾期汇票overdue bill ~=|}!A(  
j>\c >U  
　　宽限日期days of grace /MF 7ZvN.  
V)^Xz8H_  
　　电汇telegraphic transfer （T.T） 1INX#qTZ  
.11l( M  
　　邮汇postal order||postal note （Am.）||post office order||money order OIrm9D#  
$D^\[^S  
　　本票promissory note （P/N） 0^ODJ7  
rwF$aR>9  
　　押汇负责书||押汇保证书letter of hypothecation ,9P-<P  
SyvoN,;Q  
　　副保||抵押品||付属担保物collateral security Bu{Kjv  
{@InOo!4w]  
　　担保书trust receipt||letter of indemnity "I.
6/9  
c{MoeIG)v@  
　　承兑||认付acceptance C?zS}ob  
%Rk|B`ST  
　　单张承兑general acceptance BsQ;`2   
GE/!$3  
　　有条件承兑qualified acceptance Pd91< L  
+U oNJ   
　　附条件认付conditional acceptance 4\;zz85E  
9{u8fDm!  
　　部分认付partial acceptance 8
rsc@]W  
       Fz7t84g(
 
         拒付||退票dishonour F9r.DG$}  
P@7>R7
gS  
　　拒绝承兑而退票dishonour by non-acceptance C%o|}iv"  
1q}L
O2  
　　由于存款不足而退票dihonour by non-payment OyTK,i<n  
7Jn%XxHq  
　　提交presentation PtfG~$h?  
tu -a`h_NJ  
　　背书endorsement||indorsement ,h*gd^i  
n7!T{+ge  
　　无记名背书general endorsement||blank endorsement A,~3oQV  
S#/B W Nz|  
　　记名式背书special endorsement||full endorsement 8M5)fDu*?  
i KSRr#/  
　　附条件背书conditional endorsement d0aXA+S%  
Cj0r2^`  
　　限制性背书restrictive endorsement fd)8lK[KJ"  
=6sP`:  
　　无追索权背书endorsement without recourse A({czHLhN5  
;(NTzBq!1  
　　期满||到期maturity

列入5月份帐目for May account xg p)G!  
db )2>  
　　编入某中帐项下to pass to the account of||to place to the account of 0LQRQuh1  
392V\qtS  
　　寄出清算书to send in an account||to send in render an account LK h=jB^bT  
$xu2ZBK  
　　支票薄cheque book PF4[;ES'  
c&D+=   
　　支票陈票人cheque drawer Y9abRrK  
#(]D]f[@  
　　持票人cheque holder Sm/8VSY  
X_PzK'#m  
　　不记名支票cheque to bearer||bearer cheque |r@;ulO  
=-dnniKW4  
　　记名支票||认人支票cheque to order 3U6QYD55]]  
/E6)>y66  
　　到期支票antedated cheque lO@-*m$  
I"]E}nd)  
　　未到期支票postdated cheque \%r#>8c8  
6C$+D  
　　保付支票certified cheque h%j4(v}r{C  
rVabkwYD  
　　未获兑现支票，退票returned cheque #c|l|Xvq2  
}cz
58%  
　　横线支票crossed cheque 0hS&4nW  
h),;j`PrC  
　　普通横线general crossing AG >D,6Y  
~vF*&^4Vh  
　　特别横线special crossing Gr({30"8  
.r/s.g  
　　空白支票blank cheque q
;SD+%tI
 
"|6(.S+o  
　　失效支票，过期支票stale cheque n^'d8Y(  
k2Q[v  
　　普通支票open cheque Pr>$m{ Z  
R655@|RT  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Qe~C}j%  
5T/+pC$e=  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $;g*s?F*  
PCCE+wC6  
　　支票换现金||兑现to cash a cheque HtN:v  
]FR#ZvM>x  
　　清理票款to clear a cheque 0,0WdJAe  
,5 8-h?B0v  
　　保证兑现to certify a cheque :{w3l O  
0yjYjIk"T  
　　填写支票数额to fill up a cheque %YxKWZ/?  
T#E{d  
　　支票上划线to cross a cheque mcwd
2)  
K%9!1'  
　　开发支票to make out a cheque ,>6mc=p  
ycN!N  
　　签发支票，开立支票to draw a cheque||to issue a cheque n(A;:)W{  
V xN!Ki=  
　　透支支票to overdraw a cheque .WglLUJ:Z  
Pw6l'  
　　背书支票to endorse a cheque 319 4]  
E=.J*7  
　　请付票款||清付票款to pay a cheque||to honour a cheque HmXxM:[4;  
J;fbE8x  
　　支票退票to dishonour a cheque =>*}qen  
%5ov!nm7  
　　拒付支票to refuse a cheque ILG&l<!E  
|$8N*7UD  
　　拒付支票to stop payment of a cheque C B;j[.  
lyowH{.N"3  
　　提示要求付款to present for payment Z'AjeZyyE  
J?p|Vy|9  
　　见票即付持票人payable to bearer tm;\m!^X{  
UeUOGf ,  
　　支付指定人payable to order iR4"I7J  
y]Q/(O  
　　已过期||无效out of date||stale Kd}%%L  
be6`Sv"H  
　　请给出票人R/D||refer to drawer GWx?RIKF  

LW o)x  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5=s|uuw/  
Nj;(QhYZ  
　　文字与数字不一致words and figures differ 3&X5*-U  
&Ai+t2  
　　更改处应加盖印章alterations require initials j%!xb><  
P@etT8|V  
　　停止付款payment stopped &sq q+&ao  
DUf . F  
　　支票毁损cheque mutilated