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[相关讨论]注册会计考试常见英语单词辅导 [复制链接]

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离线connie
 

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只看楼主 正序阅读 使用道具 0楼 发表于: 2009-02-19
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
  会计报表statement of account jJCd2O]  
z+B"RV  
  往来帐目account current \lpR+zaF  
H@,(  
  现在往来帐||存款额current accout wrW768WR  
9y"*H2$#  
  销货帐account sales Doy7prKI8  
JB= L\E}  
  共同计算帐项joint account 6muZE1sn  
Gv w:h9v  
  未决帐项outstanding account ,;yiV<AD  
GoNX\^A  
  贷方帐项credit account||creditor account M 7;P)da  
MRdZ'  
  借方帐项debit account||debtor account 0X3k Vm <  
Am? dHP  
  应付帐||应付未付帐account payable *:3`$`\54  
BHw/~Hd4  
  应收帐||应收未收帐account receivable ;  u0 MY  
~vIQ-|8r:  
  新交易||新帐new account 7Z/KXc[b  
bytAdS$3  
  未决帐||老帐old account BK8)'9/  
C. Hr  
  现金帐cash account Ojf.D6nY  
gUB%6vG\I  
  流水帐running account iIoeG_^*Y  
BVX6  
  暂记帐||未定帐suspense account 'Bp7LtG92  
wBUn*L  
  过期帐||延滞帐overdue account||pastdue account "-+5`!Y  
pAo5c4y!4  
  杂项帐户sundry account #B3P3\  
Ph'P<h:V  
  详细帐单||明细表detail account c1?_L(  
{re<S<j&  
  呆帐bad account Oozt&* F  
Wi Mi0?$.  
  会计项目title of account XP"lqyAi  
W0&NX`m  
  会计薄||帐薄account-book MV<2x7S  
c-L1 Bkw  
  营业报告书||损益计算表account of budiness||business report %># VhK  
B`x rdtW  
  借贷细帐||交验帐account rendered %OeA"#  
|Fk>NX  
  明细帐account stated i"~J -{d}  
0?KY9  
  与…银行开立一户头to open an account with |#);^z_  
@Q;%hb  
  与…银行建立交易to keep account with qcSlY&6+  
ykv,>nSXLL  
  继续记帐to keep account O9#8%p% )  
P".CZyI-i  
  与…有交易to have an account with *E0dCY$  
6px(]QU  
  作成会计帐||有往来帐项to make out an account with K ErQCBeJ  
I'Dc9&2  
  清算||清理债务to make up an account :nZVP_d+  
uz6S7I  
  清洁帐目||与…停止交易to close ones account with 7cTDbc!E-  
iYi3x_A`  
  结帐to close an account 0drt,k  
C:+-T+m[  
  清理未付款to ask an account||to demand an account ' XJ>;",[  
>YwvM=b"V  
  结清差额to balance the account with 038|>l-9[  
Ib(q9!L  
  清算to settle an account||to liquidate an account||to square an account {Jf["Z  
.v?x>iV  
  审查帐目||监查帐目to audit an account a:*8SovI  
,%>]  
  检查帐目to examine an account o gec6u}  
OIpkXM  
  转入A的帐户to charge the amount to As account >/@wht4- j  
' U]\]Wp  
  以计帐方式付款to pay on account [Yr }:B <  
=hZ#Z]f  
  代理某人||为某人on ones account||on account of one 'MLp*3djF,  
F xek#  
  为自己计算||独立帐目on ones own account Hd*e9;z  
dwd5P7  
  由某人收益并负风险on ones account and risk||for ones account and risk 5f;6BP  
kj_MzgC'?  
  由某人负担for ones account||for account of one !&'GWQY{(  
 GtR!a  
  按某人指示||列入某人帐户by order and for account of one B bU%p  
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离线connie

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只看该作者 7楼 发表于: 2009-02-19
21. 企业会计准则第20 号--------企业合并 ltQo_k  
JRti2Mu  
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) m*bTELb  
7+!FZo{?  
22. 企业会计准则第21 号--------租赁 @:,B /B;  
hn`yc7<}(u  
(Accounting Standard for Business Enterprises No. 21 - Leases) o >wty3l:  
`!,"">5  
23. 企业会计准则第22 号--------金融工具确认和计量 >m:;. vVY  
%C[#:>'+  
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) + d?p? v  
0P_=Oy"l-  
24. 企业会计准则第23 号--------金融资产转移 o#Gf7.E8  
Dj9 v9  
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) ~,^pya  
V;pR w`  
25. 企业会计准则第24 号--------套期保值 PJfADB7Y  
ZVX1@p  
(Accounting Standard for Business Enterprises No. 24 - Hedging) b=L4A,w~a  
 !n`9V^`  
26. 企业会计准则第25 号--------原保险合同 ahh&h1q7|  
"]SA4Ud^  
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) vRhI:E)So#  
at|.Q* &a#  
27. 企业会计准则第26 号--------再保险合同 m|uVmg!*  
5'<J@3B  
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) ] /"!J6(e  
Wq2 Bo*[*  
28. 企业会计准则第27 号--------石油天然气开采 po! [Nd&"  
&gLXS1O  
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) "F[e~S#V*  
G1 K@Ir<  
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 WJlJD*3  
m$.7) 24  
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies 2tw3 =)  
X :#}E7]j  
and estimates, and correction of errors) !U7}?i&H  
Leu6kPk  
30. 企业会计准则第29 号--------资产负债表日后事项 l5 T0x=y9!  
>qy$W4  
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) !#Pr'm/,mu  
~hxW3e  
31. 企业会计准则第30 号--------财务报表列报 ?vBMx _0  
*b4 W+E  
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) Vl^p3f[  
H73 r3BH  
32. 企业会计准则第31 号--------现金流量表 3,"G!0 y.  
K_Pbzj4(P  
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) Q<Q?#v7NX  
V8O-|7H$ v  
33. 企业会计准则第32 号--------中期财务报告 v8"Zru  
 \4j(el  
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) \nUJ)w  
{,=U]^A  
34. 企业会计准则第33 号--------合并财务报表 /pC60y}O0  
:sS4T&@1=  
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) b:PzqMh{G  
R('\i/fy  
35. 企业会计准则第34 号--------每股收益 Bdcs}Ga  
6/.kL;AI  
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) W %1/: _  
y&A&d-  
36. 企业会计准则第35 号--------分部报告 P\y ZcL  
`i vE: 3k  
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) Nh01NY;  
8]i7 wq#=  
37. 企业会计准则第36 号--------关联方披露 +3k.xP?QS  
Hf +oG  
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure) )+Yu7=S  
{wl7&25  
38. 企业会计准则第37 号--------金融工具列报 'Yaq; mDY  
y5j ;Daq  
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments) Gs>4 /  
}ww`Y&#  
39. 企业会计准则第38 号--------首次执行企业会计准则 Y 8-;eqH  
_n0NE0  
(Accounting Standard for Business Enterprises No. 38 - First time adoption of j|>^wB  
b%h.>ij?  
Accounting Standards for Business Enterprises)
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只看该作者 6楼 发表于: 2009-02-19
企业会计准则目录 y:Agmr ,S  
.dn#TtQv  
Index for Accounting Standards for Business Enterprises Zul@aS !  
^SbxClUfw!  
Announced February 2006 / <+F/R'=O  
(_Th4 '(@Y  
Effective 2007 for Listed Companies 4WPco"xH!  
jw)c|%r>  
1. 企业会计准则---------基本准则 SB:z[kfz|  
[sK'jQo-[1  
(Accounting Standard for Business Enterprises - Basic Standard) )Wk&c8|y  
4j(*%da  
2. 企业会计准则第1 号---------存货 EgRuB@lw76  
"$3~):o  
(Accounting Standard for Business Enterprises No. 1 - Inventories) $,o@&QT?AT  
F5+!Gb En  
3. 企业会计准则第2 号---------长期股权投资 TpYdIt9#>  
F5H]$AjW  
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) ;)vs=DK:)  
O4!!*0(+91  
4. 企业会计准则第3 号---------投资性房地产 EL6<%~,V"I  
3x=NSe|f  
(Accounting Standard for Business Enterprises No. 3 - Investment properties) YpvFv-  
u~!Pzz3"  
5. 企业会计准则第4 号---------固定资产 id)J;!^;J  
}vZTiuzC  
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) WHr: M/qD  
;+n2 5_9  
6. 企业会计准则第5 号---------生物资产 <!-#]6  
>+%p }l:<\  
(Accounting Standard for Business Enterprises No. 5 - Biological assets) FX+^S?x.  
0xV[C4E[6  
7. 企业会计准则第6 号---------无形资产 PI)uBA;  
C9j5Pd5q1L  
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) +$R%Vbd  
' <h@h*R  
8. 企业会计准则第7 号---------非货币性资产 }7i}dyQv}  
/+m7J"Km  
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) ,UfB{BW  
2\#~%D>[  
9. 企业会计准则第8 号---------资产减值 XeozRfk%J|  
scZ'/(b-E  
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) h[] 3 #  
XRn+6fn|  
10. 企业会计准则第9 号---------职工薪酬 <7oZV^nd *  
}S9uh-j6l  
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) ~{D:vj4>  
Ifj%"RI  
11. 企业会计准则第10 号--------企业年金基金 h}%yG{'/M=  
'~76Y9mv  
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) TZ:dY x  
>H?~2O  
12. 企业会计准则第11 号--------股份支付 4OdK@+-8U  
Rp.FG   
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) e{,[\7nF  
e0<L^|S  
13. 企业会计准则第12 号--------债务重组 DO? bJ01  
#~[mn_C  
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) 3M{b:|3/q  
:yAvo4 )  
14. 企业会计准则第13 号--------或有事项 W97 &[([  
l5_%Q+E_  
(Accounting Standard for Business Enterprises No. 13 - Contingencies) ^Cn_ ODjo  
_ 3>|1RB  
15. 企业会计准则第14 号--------收入 1;9  %L@  
Alb5#tm:m  
(Accounting Standard for Business Enterprises No. 14 - Revenue)  \4&FW|mx  
 h9 3  
16. 企业会计准则第15 号--------建造合同 Uf-`g>  
JOx""R8T5  
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) B9h>  
<txzKpM  
17. 企业会计准则第16 号--------政府补助 |p+ xM  
7 m!e\x8  
(Accounting Standard for Business Enterprises No. 16 - Government grants) ;AgXl%Q  
L QP4#7  
18. 企业会计准则第17 号--------借款费用 o8S)8_3  
"G!V?~;  
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) agW#"9]WM  
N @sVA%L.  
19. 企业会计准则第18 号--------所得税 XWFuAE  
4S#q06=Xe  
(Accounting Standard for Business Enterprises No. 18 - Income taxes) %Tv^BYQAZ  
dNcP_l/A  
20. 企业会计准则第19 号--------外币折算 }[I|oV5*+&  
;/-#oW@gQ  
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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只看该作者 5楼 发表于: 2009-02-19
        回扣to rebate s*DDO67\W  
:V#W y  
  现金折扣cash discount A">A @`}  
8TnByKZz  
  货到付款||现金提货cash on deliver (C.O.D.) tJ9i{TS  
_*Z2</5   
  货到付现款cash on arrival 3#H x^H  
<C_FI` wk  
  即时付款prompt cash i3} ^j?jA2  
! G+/8Q^  
  净价||最低价格付现net cash U ]6 Hml;l  
UN}jpu<h  
  现金付款ready cash T9+ ?A l  
~IKPi==@,  
  即期付款spot cash||cash down||cash on the nail >_$DKY>$`  
RT)*H>|  
  凭单据付现款cash against documents Y@Kp'+t(!  
bu#}`/\_  
  凭提单付现款cash against bills of lading Gm.n@U p  
8?r ,ylUj  
  承兑交单documents against acceptance (D/A) 'L2M  W  
3J{`]v5`  
  付款交单documents against payment (D/P) XK>/i}y  
mSzBNvc i  
  追加信用证additional credit||additional L/C &` u<KKF6  
U/oncC5  
  信用证金额amount of credit V4OhdcW{  
Osdw\NNH~M  
  赊帐金额credit balance ODH@ /  
y3K9rf  
  可撤消信用证revocable L/C /0mbG!Ac  
6 /Apdn1[  
  不可撤消信用证irrevocable L/C h+x"?^   
?1('s0s\,  
  保兑信用证confirmed L/C ~Cj55S+  
Nd~?kZZu  
  不保兑信用证unconfirmed L/C #<bt}Tht  
zZ|Si  
  可转让信用证assignable L/C||transferable L/C 5B? >.4R  
:hG?} [-2  
  银行信用证bankers L/C "S43:VH  
2Ek6YNx  
  有追索权信用证with recourse L/C Eq9TJt'3y  
z1ltc{~Z  
  无追索权信用证without recourse L/C pCNihZ~  
_n(NPFV  
  单一信用证simple credit ~:f9,  
N(@'L43$V  
  无条件信用证open credit||free credit lu(<(t,Lbs  
0EYK3<k9!  
  普通信用证general letter of credit [BHf>  
OCF\*Sx  
  旅行信用证circular letter of credit  )>Oip  
H'$g!Pg  
  特别信用证special letter of credit FG-w7a2mn  
E {d Mdz  
  信用证底帐letter of credit ledger l'(Cxhf.W  
*lg1iP{]  
  信用证发行帐letter of credit issued account qbkvwL9  
!=#E/il,  
  信用证金额amount of credit U%ce0z  
N G1]!Vz5  
  信用证余额||信用证结欠credit balance )kl| 5i  
SM5i3EcFYP  
  开立信用证to open a credit jpqq>Hbg_  
hNXPm~OK\  
  通过银行开立信用证to establish a credit through a bank uRKCvsisX  
vfJ}t#%UH  
  电开信用证to cable a credit 2"NRnCx *  
jN V2o  
  取消信用证to cancel a credit s@f4f__(]  
_$By c(.c  
  开出信用证to issue a credit )]!Ps` ,u  
PEoO s  
  在某银行开立信用证to arrange a credit with a bank *~fZ9EkD  
%FQMB   
  修改信用证to amend a credit @dcT8 YC  
R)t"`'6|  
  延展信用证有效期to extend a credit rSB"0 W7  
t(Cd oE,6  
  增加信用证面额to increase a credit ' !Vn  
$g _h9L  
  寄出信用证to send a credit =A<kDxqH  
>\8Bu#&s4  
  请发给信用证to take out a credit
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只看该作者 4楼 发表于: 2009-02-19
        延期付款delay in payment||extension of payment $.cNY+  k  
NyJU?^f&v  
  支付票据payment bill x'; 6  
*(s+u~, I  
  名誉支付||干与付款payment for honour||payment by intervention (}"r 5  
WO)rJr!C  
  结帐||清算||支付settlement T^aEx.`O}`  
iquB]z'  
  分期付款instalment 3ZU`}  
s9~W( Wi  
  滞付||拖欠||尾数款未付arrears _C&2-tnp  
"}Ch2K  
  特许拖延付款日days of grace @W=#gRqQPy  
FsY}mql  
  保证付款del credere uezqC=v$h  
?@(_GrE-  
  付款to pay||to make payment||to make effect payment #wNksh/J^  
Y1H8+a5@  
  结帐to settle||to make settlement||to make effect settlement||to square||to balance i15uHl  
- P1OD)B  
  支出||付款to defray||to disburse "Q A#  
 ^P~%^?(  
  结清to clear off||to pya off $=4T# W=m  
={W;8BUV%^  
  请求付款to ask for payment||to request payment ly}6zOC\  
@xm O\  
  恳求付帐to solicit payment ZBcZG  
K!5QFO4  
  拖延付款to defer payment||to delay payment #c'yAa  
e4yd n  
  付款被拖延to be in arrears with payment 5 1@V""m  
 ^vYH"2  
  还债to discharge >1,.4)k%K  
kUmrJBh$  
  迅速付款to pay promptly OlK3xdg7  
he wX)  
  付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly nY'0*:'u  
,_r"=>?@  
  付款相当慢to pay slowly||to take extended credit Z2(z,pK  
"8&pT^  
  付款不好to pay badly||to be generally in arrear with payments 7;#9\a:R?  
UQaLhK v:  
  付款颇为恶劣to pay very badly||to never pay unless forced  VljAAt  
yaMNt}y-q  
  拒绝付款to refuse payment||to refuse to pay||to dishonour a bill Q'~kWmLf  
Q` 4=  
  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 ]IoJ(4f  
.|JJyjRA+  
  惠请付款kindly pay the amount||please forward payment||please forward a cheque. \acJ9N  
*$Z}v&-0k  
  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. m beM/  
1Zx|SBF  
  ||I shall be compelled to take steps to enforce payment. XpdDIKMmE  
`L`qR,R  
  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 w0)V3  
Sav]Kxq{  
  little longer. lTv I;zy  
zIi|z}WJ  
  索取利息to charge interest R5g -b2Lm  
=SB#rCH  
  附上利息to draw interest||to bear interest||to allow interest nW3-)Q89  
Qg"hN  
  生息to yield interest );_g2=:#  
KoRJ'WW^  
  生息3% to yield 3% \{t#V ~  
cTCo~Pk4  
  存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit mp!KPw08':  
"=@b>d6U+  
  在银行存款to have money in a bank||to have a bank account||to have money on deposit l~;H~h!h/  
nT..+ J)  
  向银行提款to withdraw ones deposit from a bank :'91qA%Wr  
= I,O+^  
  换取现金to convert into money||to turn into cash||to realize j2c -01}  
K 4QJDC8  
  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 rdhK&5x*  
QG*=N {% 5  
  打折扣购买to buy at a discount -=iGl5P?  
9u n]}7^  
  打折扣出售to sell at a discount OSQZ5:g|  
'iA#lKG  
  打折扣-让价to reduce||to make a reduction L6./b;  
C8rD54A'M  
  减价to deduct||to make a deduction
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只看该作者 3楼 发表于: 2009-02-19
        托收collection ?%% 'GX  
0B fqEAl  
  新汇票||再兑换汇票re-exchange||re-draft jWJq[ l  
~T@t7Cg  
  外汇交易exchange dealing||exchange deals m^0r9y,  
F-[zuYGp  
  汇兑合约exchange contract T6m#sVq  
KY 34Sc  
  汇兑合约预约forward exchange contract sd9$4k"  
vw5f.8T;w  
  外汇行情exchange quotation K]ob>wPf  
rqW[B/a{  
  交易行情表course of exchange||exchange table HM57b >6  
A'r 3%mC  
  汇价||兑换率exchange rate||rate of exchange H e ABU(o4  
#<0Yx9Jh.  
  官方汇率official rate (;v)0&h  
)]WWx-Uf'  
  挂牌汇率||名义汇率nominal rate x2x) y08  
cKuU#&FaV  
  现汇汇率spot rate B ?A c  
1{+x >Pv:  
  电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate Go~bQ2*'(/  
#=F"PhiX`  
  兑现率||兑现汇率demand rate rE0?R( _  
M2HO!btf  
  长期汇率long rate sqTBlP  
?&;d#z*4  
  私人汇票折扣率rate on a private bill ?#; oqH<  
%x@ D i`;  
  远期汇票兑换率forward rate HDQhXw!!hc  
,: g.B\'Q  
  套价||套汇汇率||裁定外汇行情cross rate r@N 0 %JZZ  
{Hncm  
  付款汇率pence rate Y.` {]rC  
S\fEV"  
  当日汇率||成交价currency rate Gt#Jr!N~  
}s)MDq9  
  套汇||套价||公断交易率arbitrage }$M 2XF  
?#8',:  
  汇票交割||汇票议付negotiation of draft kk]f*[Zi5  
+./c=o/v  
  交易人||议付人negotiator dxqVZksg(9  
1d/-SxhZ  
  票据交割||让与支票票据议付to negotiatie a bill ] jbQou@  
p@epl|IZp  
  折扣交割||票据折扣to discount a bill <$\ vL   
n]M1'yU  
  票据背书to endorse a bill I9O9V[  
yM dEH-?/  
  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 zNSix!F  
5 o:VixZf  
  收到汇款to receive remittance yXU-@~  
eXJt9olI  
  填写收据to make out a receipt hUirvDvX  
;>^oe:@  
  付款方法mode of payment wMy$T<:   
{\-rZb==F2  
  现金付款payment by cash||cash payment||payment by ready cash #Mo`l/Cwp  
kp3(/`xP  
  以支票支付payment by cheque Rz}?@zh_8  
V:F;Nq%+j  
  以汇票支付payment by bill |1^>n,C  
?DcRD)X  
  以物品支付payment in kind w:Ui_-4*>  
:xw2\:5~0  
  付清||支付全部货款payment in full||full payment #PnuR2s7.  
7q bGA K  
  支付部分货款||分批付款payment in part||part payment||partial payment ;t47cUm6j  
Zu(eYH=Q  
  记帐付款||会计帐目内付款payment on account 3/I Q]8g"  
M=[/v/M=  
  定期付款payment on term "=4`RM  
9tZ)#@\  
  年分期付款annual payment Z J(/cD  
:T~Aa(%(  
  月分期付款monthly payment||monthly instalment `x:znp}'  
l,uYp"F,ps  
  延滞付款payment in arrear z9:@~3k.  
gr %8 O-n  
  预付货||先付payment in advance||prepayment L'{;V\d  
y e!Bfz>  
  延付货款deferred payment T!$7:% D  
jB }O6u[%  
  立即付款prompt payment||immediate payment b ABx' E  
"cjZ6^Hum  
  暂付款suspense payment
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只看该作者 2楼 发表于: 2009-02-19
汇款||寄钱to remit||to send money 8 o8FL~&]  
eux _tyC  
  寄票供取款||支票支付to send a cheque for payment A/N*Nc  
FtN1ZZ"<*  
  寄款人a remitter BOJ h-(>I  
THH rGvb  
  收款人a remittee S-Va_ t$  
)hk=wu6  
  国外汇票foreign Bill ;a!o$y  
lp[3z& u  
  国内汇票inland Bill Wq)'0U;{$  
)ufHk  
  跟单汇票documentary bill T Uhp  
<mHptgd,  
  空头汇票accommodation bill A(_AOoA'  
3M{!yPlj  
  原始汇票original bill N&NOh|YS  
oSNB\G<  
  改写||换新票据renewed bill ->wY|7  
0w\X  
  即期汇票sight bill||bill on demand cNC\w%  
!|_ CXm T|  
  …days after date||…days after date…日后付款 wI>JOV7  
hM\QqZFyp  
  …months after date||…months after date…月后付款 !N$4.slr<p  
{#QFDA  
  见票后…日付款…days after sight||…days sight q<>2}[W  
w :FH2*  
  见票后…月付款…months after sight||…months sight *B }vYX  
S !c/"~X+  
  同组票据set of bills P},S[GaZ  
+^YV>;  
  单张汇票sola of exchange||sole of exchange ?Z4& j'z<  
OpxVy _5,  
  远期汇票usance bill||bill at usance 2?t(%uf]  
XyS#6D  
  长期汇票long bill `H$s -PX  
4NR,"l)  
  短期汇票short bill SNvK8,"g  
ZfT%EPoZ:  
  逾期汇票overdue bill } Q1$v~  
`RGZ-Q{_  
  宽限日期days of grace lNsPwyCoj  
h83ho  
  电汇telegraphic transfer (T.T)  >o.u,  
}"m@~kg=  
  邮汇postal order||postal note (Am.)||post office order||money order EoU}@MjM~  
P05_\ t  
  本票promissory note (P/N) |D]jdd@!a2  
Jr17pu(t  
  押汇负责书||押汇保证书letter of hypothecation DP^{T/G  
{ w!}:8p  
  副保||抵押品||付属担保物collateral security w41#? VC/  
uzp !Y&C  
  担保书trust receipt||letter of indemnity @2$PU{dH  
v@>hjie  
  承兑||认付acceptance );))kYr  
}i[i{lKj  
  单张承兑general acceptance YY7:WQS  
*qOo,e  
  有条件承兑qualified acceptance [Hd^49<P2  
0RoI`>j'  
  附条件认付conditional acceptance =1yUH9\,b  
K:'pK1zy  
  部分认付partial acceptance |lJXI:G G  
       8(3vNuyP  
         拒付||退票dishonour Q|5wz]!5Y(  
rcI(6P<*  
  拒绝承兑而退票dishonour by non-acceptance iZjvO`@[  
EXJ>Z  
  由于存款不足而退票dihonour by non-payment 4D58cR}  
Ch;EnN<  
  提交presentation L7D'wf  
Y!POUMA }A  
  背书endorsement||indorsement PI?-gc?[  
{xM%3  
  无记名背书general endorsement||blank endorsement _^a.kF  
:~T:&;q0  
  记名式背书special endorsement||full endorsement %J|EDf ,M  
&q":o 'q  
  附条件背书conditional endorsement W 8E<P y  
7FMHz.ZRE  
  限制性背书restrictive endorsement f2{4Y)  
R o-Mex2  
  无追索权背书endorsement without recourse PI{sO |  
-q+Fj;El  
  期满||到期maturity
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只看该作者 1楼 发表于: 2009-02-19
列入5月份帐目for May account iOJgZuP  
o1n c.2/0J  
  编入某中帐项下to pass to the account of||to place to the account of Y^6=_^  
*g=*}2  
  寄出清算书to send in an account||to send in render an account 55!9U:{  
N`zHe*=[~  
  支票薄cheque book *50Ykf  
1%-?e``.  
  支票陈票人cheque drawer BR0bf5T/  
| Pj _L`G  
  持票人cheque holder c3 wu&*p{  
&[Sw:{&*jv  
  不记名支票cheque to bearer||bearer cheque  _X]?  
o&CvjE  
  记名支票||认人支票cheque to order 94a _ W9  
ED$gnFa3I  
  到期支票antedated cheque 2XXEg> CU  
u{3KV6MS  
  未到期支票postdated cheque xeHu-J!P  
gq0gr?  
  保付支票certified cheque GB !3Z  
NKB! _R+  
  未获兑现支票,退票returned cheque I+<`}  
K GI]W|T  
  横线支票crossed cheque &1?Q]ZRp  
WYh7Y  
  普通横线general crossing u#P7~9ZG-  
FCP5EN  
  特别横线special crossing |BW956fBU  
P,%|(qB  
  空白支票blank cheque A5/h*`Q\\  
CjST*(,b  
  失效支票,过期支票stale cheque ZU@V]+ww  
!l\pwfXP&%  
  普通支票open cheque _ Po9pZ  
P;y/`_jo  
  打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount l%U9g  
WkO .  
  加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges g_x<+3a  
^Gyl:hN  
  支票换现金||兑现to cash a cheque Zn^E   
rcbixOT  
  清理票款to clear a cheque mb/3 #)  
gTq-\k(  
  保证兑现to certify a cheque ~kHir]jc  
O:U@m@7  
  填写支票数额to fill up a cheque JBYQ7SsAS0  
S2NsqHJr  
  支票上划线to cross a cheque %*/[aq,#  
c49#aN R  
  开发支票to make out a cheque [6Wr t8"  
>2|#b  
  签发支票,开立支票to draw a cheque||to issue a cheque ]6aM %r=c  
Y.73I83-j  
  透支支票to overdraw a cheque eGE%c1H9a  
~ 52  
  背书支票to endorse a cheque td m{ V st  
c]LH.  
  请付票款||清付票款to pay a cheque||to honour a cheque yO($KL +  
e}?t[aK4#  
  支票退票to dishonour a cheque q+DH2&E'  
K1hw' AaQ  
  拒付支票to refuse a cheque hw7_8pAbh  
lAGxE-B^a"  
  拒付支票to stop payment of a cheque >}I}9y+  
2ReulL8j  
  提示要求付款to present for payment 55I>v3 w  
(r |T&'yK  
  见票即付持票人payable to bearer [X I5Bu ~  
m<yA] ';s  
  支付指定人payable to order c`>\R<Z ]  
:X!(^ a;]  
  已过期||无效out of date||stale Q ?>#sN,  
i~.[iZf|  
  请给出票人R/D||refer to drawer V?"^Ff3m!  
vW_A.iI"e  
  存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4EpzCaEZ  
Cam}:'a/`  
  文字与数字不一致words and figures differ ^4[\-L8Lpq  
izKk@{Md  
  更改处应加盖印章alterations require initials UqHOS{\Sz  
 ZBXGu f  
  停止付款payment stopped bXW )n<y  
q! ,d o2T  
  支票毁损cheque mutilated
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