[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 g v9z`[erS  
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　　往来帐目account current G!w?\-  

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　　现在往来帐||存款额current accout PA>su)N$  
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　　销货帐account sales ~9dAoILrl  
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　　共同计算帐项joint account aTPmW]w6  
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　　未决帐项outstanding account |1Pi`^  
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　　贷方帐项credit account||creditor account };]f 3  
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　　借方帐项debit account||debtor account IsP!ZcV;  
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　　应付帐||应付未付帐account payable gR8vF  
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　　应收帐||应收未收帐account receivable l*n4d[0J  
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　　新交易||新帐new account K"9V8x3Wg  
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　　未决帐||老帐old account N1u2=puJY  
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　　现金帐cash account !7aJfs2  
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　　流水帐running account f7j9'k  
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　　暂记帐||未定帐suspense account C\; $RH  
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　　过期帐||延滞帐overdue account||pastdue account kS$m$ D  
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　　杂项帐户sundry account 2~2j?\AEd.  
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　　详细帐单||明细表detail account nN!R!tJPa  
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　　呆帐bad account g'1ASMuR  
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　　会计项目title of account ~3s\Q%   
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　　会计薄||帐薄account-book Shb"Jc_i
 
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　　营业报告书||损益计算表account of budiness||business report .3,6Oo  
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　　借贷细帐||交验帐account rendered +~1~f'4J  
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　　明细帐account stated UqZ#mKi  
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　　与…银行开立一户头to open an account with '7TT4~F  
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　　与…银行建立交易to keep account with X3,+aL`  
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　　继续记帐to keep account WHvU|rJ  
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　　与…有交易to have an account with Bwg\_:vq
 
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　　作成会计帐||有往来帐项to make out an account with uV+.(sjH  
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　　清算||清理债务to make up an account )NC kq~M  
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　　清洁帐目||与…停止交易to close ones account with %H'*7u2  
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　　结帐to close an account _4#&!b6  
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　　清理未付款to ask an account||to demand an account bjYaJtn  
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　　结清差额to balance the account with Ig M_l=  
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　　清算to settle an account||to liquidate an account||to square an account UAq%Y8KA  
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　　审查帐目||监查帐目to audit an account e3b|z.^8  
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　　检查帐目to examine an account 7JHS8C<]  
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　　转入A的帐户to charge the amount to As account 1xE*quhrh  
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　　以计帐方式付款to pay on account "ZLujpZcG  
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　　代理某人||为某人on ones account||on account of one bD;c>5t  
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　　为自己计算||独立帐目on ones own account U?d4 ^  
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　　由某人收益并负风险on ones account and risk||for ones account and risk #J<IHN
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　　由某人负担for ones account||for account of one @"E{gM@B  
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　　按某人指示||列入某人帐户by order and for account of one bxA1fA;  

21. 企业会计准则第20 号－－－－－－－－企业合并 bn$}U.m$-  
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（Accounting Standard for Business Enterprises No. 20 - Business Combinations） 'o*:~n  
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22. 企业会计准则第21 号－－－－－－－－租赁 w>W`8P_b@  
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（Accounting Standard for Business Enterprises No. 21 - Leases） ef;Ta|#  
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23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量 >.-$?2  
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（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） VI(;8  
k v}<u  
24. 企业会计准则第23 号－－－－－－－－金融资产转移 &PAgab2$  
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（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） 96.z\[0VZ  
X0.-q%5  
25. 企业会计准则第24 号－－－－－－－－套期保值 n*oa J<o%  
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（Accounting Standard for Business Enterprises No. 24 - Hedging） qWzzUM1=  
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26. 企业会计准则第25 号－－－－－－－－原保险合同 Sp]i~#q_'  
gAY%VFBP0  
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） 426)H_wx  
g#ZuRL  
27. 企业会计准则第26 号－－－－－－－－再保险合同 XT|!XC!|  

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（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts） D-8>?`n\  
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28. 企业会计准则第27 号－－－－－－－－石油天然气开采 L#`9# Q  
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（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） |;-,(509  
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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 P~+?:buqc  
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（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies | 3`qT#p{  
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and estimates, and correction of errors） Iy}r'#N  
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30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项 $J |oVVct  
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（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） @x@ w<
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31. 企业会计准则第30 号－－－－－－－－财务报表列报 :);]E-ch  
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（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） m\lSBy6  
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32. 企业会计准则第31 号－－－－－－－－现金流量表 F$K-Q;r]<  
bw7!MAXd  
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements） s'^zudx  
T$]2U>=<J  
33. 企业会计准则第32 号－－－－－－－－中期财务报告 OU(z};Is6Z  
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（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） @Y>3-,o,S  
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34. 企业会计准则第33 号－－－－－－－－合并财务报表 1q!JpC^  
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（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） G
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7[-jr;v  
35. 企业会计准则第34 号－－－－－－－－每股收益 wS2iyrIB  
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（Accounting Standard for Business Enterprises No. 34 - Earnings per share） x~GV#c  
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36. 企业会计准则第35 号－－－－－－－－分部报告 =3=KoH/'  
13
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（Accounting Standard for Business Enterprises No. 35 - Segment reporting） J1<fE(X  
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37. 企业会计准则第36 号－－－－－－－－关联方披露 D^PsV  
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（Accounting Standard for Business Enterprises No. 36 - Related party disclosure） h6x+.}}  
 2H<?  
38. 企业会计准则第37 号－－－－－－－－金融工具列报 04;y%~,}U/  
L\og`L)5\  
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） uz4mHyS6  
{I 7pk6Qd  
39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则 dITnPb)i  
+29;T0>a  
（Accounting Standard for Business Enterprises No. 38 - First time adoption of 6\,^MI  
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Accounting Standards for Business Enterprises）

企业会计准则目录 +lha^){  
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Index for Accounting Standards for Business Enterprises W? UCo6<m  
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Announced February 2006 xN"KSQpu  
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Effective 2007 for Listed Companies _R(5?rG,  
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1. 企业会计准则－－－－－－－－-基本准则 ($ (1KE  
L)nVNY@Mc  
（Accounting Standard for Business Enterprises - Basic Standard） J#V`W&\,6  
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2. 企业会计准则第1 号－－－－－－－－-存货 jPU#{Wo#  
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（Accounting Standard for Business Enterprises No. 1 - Inventories） b$R>GQ?#  
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3. 企业会计准则第2 号－－－－－－－－-长期股权投资 3`9*Hoy0c  
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（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） z~ u@N9M  
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4. 企业会计准则第3 号－－－－－－－－-投资性房地产 <$yer)_J!k  
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（Accounting Standard for Business Enterprises No. 3 - Investment properties） pO+1?c43
 
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5. 企业会计准则第4 号－－－－－－－－-固定资产 8&C (0H]1  
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（Accounting Standard for Business Enterprises No. 4 - Fixed assets） J$I1*~I4v  
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6. 企业会计准则第5 号－－－－－－－－-生物资产 X3m?zQbhv  
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（Accounting Standard for Business Enterprises No. 5 - Biological assets）  iz^wBQ  
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7. 企业会计准则第6 号－－－－－－－－-无形资产 3N*Shzusbt  
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（Accounting Standard for Business Enterprises No. 6 - Intangible assets） mW-@-5Wda  
kxn;;  
8. 企业会计准则第7 号－－－－－－－－-非货币性资产 8&UuwZ6i-  
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（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） zBs7]z!eP  
n#&RY%#`  
9. 企业会计准则第8 号－－－－－－－－-资产减值 F>b6fUtR  
#wjBMR%  
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets） M<p)@p  
wKeqR$  
10. 企业会计准则第9 号－－－－－－－－-职工薪酬 -mkync3  
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（Accounting Standard for Business Enterprises No. 9 – Employee compensation ） V[xy9L[#  
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11. 企业会计准则第10 号－－－－－－－－企业年金基金 ibuI/VDF  
OXacI~C  
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） y*(YZzF  
V]O :;(W_  
12. 企业会计准则第11 号－－－－－－－－股份支付
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（Accounting Standard for Business Enterprises No. 11 - Share-based payment） y^A$bTQq  
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13. 企业会计准则第12 号－－－－－－－－债务重组 i
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/< :;^B  
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings） F:@Ixk?E  
Na6z,TW  
14. 企业会计准则第13 号－－－－－－－－或有事项 !qpu /  
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（Accounting Standard for Business Enterprises No. 13 - Contingencies） lX4p'R-h  
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15. 企业会计准则第14 号－－－－－－－－收入 %pp+V1FH  
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（Accounting Standard for Business Enterprises No. 14 - Revenue）
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16. 企业会计准则第15 号－－－－－－－－建造合同 .;:xx~G_Q  
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（Accounting Standard for Business Enterprises No. 15 - Construction contracts） m%V[&"5%e  
qc6IH9i`  
17. 企业会计准则第16 号－－－－－－－－政府补助 O%&@WrFq  
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（Accounting Standard for Business Enterprises No. 16 - Government grants） *02( J  
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18. 企业会计准则第17 号－－－－－－－－借款费用 
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（Accounting Standard for Business Enterprises No. 17 - Borrowing costs） Pp/{
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19. 企业会计准则第18 号－－－－－－－－所得税 [KH?5C  
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（Accounting Standard for Business Enterprises No. 18 - Income taxes） K|G$s  
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20. 企业会计准则第19 号－－－－－－－－外币折算 1955(:I  
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（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）

        回扣to rebate {_Qxe1^g  
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　　现金折扣cash discount y^=oY L  
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　　货到付款||现金提货cash on deliver （C.O.D.） 5uo(z,WLR  
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　　货到付现款cash on arrival M@g gLW  
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　　即时付款prompt cash f hG2  
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　　净价||最低价格付现net cash txo?k/w  
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　　现金付款ready cash -^H5z+"^  
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　　即期付款spot cash||cash down||cash on the nail O{#Cd dt:r  
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　　凭单据付现款cash against documents _CJr6Evs  
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　　凭提单付现款cash against bills of lading KN:dm!A  
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　　承兑交单documents against acceptance （D/A） T(UYlLe  
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　　付款交单documents against payment （D/P） 3c^=<i %  
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　　追加信用证additional credit||additional L/C ^3|$wB=  
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　　信用证金额amount of credit 6Y)^)dOi  
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　　赊帐金额credit balance kQd[E-b7  
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　　可撤消信用证revocable L/C 1IQOl  
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　　不可撤消信用证irrevocable L/C u7zB9iQ&  
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　　保兑信用证confirmed L/C oHXW])[  
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　　不保兑信用证unconfirmed L/C  qj"syO  
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　　可转让信用证assignable L/C||transferable L/C ?VZXJO{^  
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　　银行信用证bankers L/C BMWeD  
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　　有追索权信用证with recourse L/C PnIvk]"Ab  
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　　无追索权信用证without recourse L/C ^xw [d}0S  
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　　单一信用证simple credit w+9C/U;|s  
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　　无条件信用证open credit||free credit !BQ ELB$0  
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　　普通信用证general letter of credit #X@<U <R  
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　　旅行信用证circular letter of credit B%rr}Ro1e  
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　　特别信用证special letter of credit O<Sc.@~  
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　　信用证底帐letter of credit ledger h}`&]2|]  
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　　信用证发行帐letter of credit issued account ooU
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　　信用证金额amount of credit aU.0dsq  
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　　信用证余额||信用证结欠credit balance /zG-\eU  
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　　开立信用证to open a credit N 1f~K.e\  
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　　通过银行开立信用证to establish a credit through a bank [+MH[1Vr={  
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　　电开信用证to cable a credit 9Ajgfy>  
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　　取消信用证to cancel a credit O { %A&Ui  
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　　开出信用证to issue a credit Z!RRe ]"y  
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　　在某银行开立信用证to arrange a credit with a bank |
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　　修改信用证to amend a credit AY/-j$5+?  
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　　延展信用证有效期to extend a credit 4&]To@>  
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　　增加信用证面额to increase a credit JM+sHHs  
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　　寄出信用证to send a credit z@%/r~?|  
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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 C:s^s  
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　　支付票据payment bill >G4HZE  
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　　名誉支付||干与付款payment for honour||payment by intervention #.MIW*==  
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　　结帐||清算||支付settlement *fQ?A|l!x  
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　　分期付款instalment 6_9:Eb=^v!  
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　　滞付||拖欠||尾数款未付arrears iJdrY6qd  
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　　特许拖延付款日days of grace mI?* Z%>g  
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　　保证付款del credere Z/
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　　付款to pay||to make payment||to make effect payment RFZU}.*K$  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance \'s$ZN$k  
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　　支出||付款to defray||to disburse F= _uNq  
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　　结清to clear off||to pya off PuCwdTan_  
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　　请求付款to ask for payment||to request payment I8<Il^  
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　　恳求付帐to solicit payment a%MzNH  
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　　拖延付款to defer payment||to delay payment #514a(6  
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　　付款被拖延to be in arrears with payment e?^\r)1  
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　　还债to discharge gtaV6sD  
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　　迅速付款to pay promptly #sz]PZ\  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly ~8H&m,{j  
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　　付款相当慢to pay slowly||to take extended credit + AcKB82  
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　　付款不好to pay badly||to be generally in arrear with payments L~*|,h  
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　　付款颇为恶劣to pay very badly||to never pay unless forced tsTR2+GZS  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill ]+}ZfHp  
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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 71k!k&Im  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. qy7hkq.uX  
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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. ; =5@h!@R  
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　　||I shall be compelled to take steps to enforce payment. %+AS0 Jh
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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 763E 6,7  
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　　little longer. =&di
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　　索取利息to charge interest :0 W6uFNOU  
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　　附上利息to draw interest||to bear interest||to allow interest azao`z  
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　　生息to yield interest b\SXZN)Be  
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　　生息3% to yield 3% ~/^y.SsWM  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit Y5
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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 jo 7Hyw!g  
,|e}Y [  
　　向银行提款to withdraw ones deposit from a bank +IwdMJ8&8  
P_,v5Qx"-  
　　换取现金to convert into money||to turn into cash||to realize Nc G,0K  
AC9{*K[  
　　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 fC=fJZU7$  
MC4284A5  
　　打折扣购买to buy at a discount ShC_hi  
7MKD_`g  
　　打折扣出售to sell at a discount 6?53q e  
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　　打折扣-让价to reduce||to make a reduction `)rg|~#k  
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　　减价to deduct||to make a deduction

        托收collection U5|B9%:&  
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　　新汇票||再兑换汇票re-exchange||re-draft o^6jyb!j  
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　　外汇交易exchange dealing||exchange deals K|`+C1!  
V]r hr  
　　汇兑合约exchange contract `2>XH:+7F  
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　　汇兑合约预约forward exchange contract q_-ma_F#s  
J cP~-cp  
　　外汇行情exchange quotation 3}08RU7[!  
/rqqC(1  
　　交易行情表course of exchange||exchange table :_>\DJ'>  
g+e:@@ug  
　　汇价||兑换率exchange rate||rate of exchange aPprMQ5  
$2Kau 1  
　　官方汇率official rate :M@MmpPh  
DLU[<!C  
　　挂牌汇率||名义汇率nominal rate Sbp  
P=c?QYF  
　　现汇汇率spot rate IDj_l+?c  
xM% pvx.'L  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate ldK>HxM%Z  
s\6N }[s  
　　兑现率||兑现汇率demand rate FH4u$g+  
v5B" A"N  
　　长期汇率long rate BlL|s=dlQV  
:=y0'f V(@  
　　私人汇票折扣率rate on a private bill oBb?"2~9  
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　　远期汇票兑换率forward rate ,E%1Uq"  
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　　套价||套汇汇率||裁定外汇行情cross rate ~ W@
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3u*82s\8T  
　　付款汇率pence rate aQga3;S!  
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　　当日汇率||成交价currency rate \WcB9  
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　　套汇||套价||公断交易率arbitrage Sobtz}A*  
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　　汇票交割||汇票议付negotiation of draft 6eM6[  
yji>*XG  
　　交易人||议付人negotiator  '6O|H  
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　　票据交割||让与支票票据议付to negotiatie a bill u %'y_C3  
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　　折扣交割||票据折扣to discount a bill R0vww_fz  
B=r0?%DX"1  
　　票据背书to endorse a bill \9'!"-i  
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　　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 eI0F!Yon  
]dq5hkjpU  
　　收到汇款to receive remittance ^xt9pa$f  
7RD$=?oO'  
　　填写收据to make out a receipt xHHV=M2l(s  
6ga5^6W  
　　付款方法mode of payment 3|zgDA  
oKRFd_r+  
　　现金付款payment by cash||cash payment||payment by ready cash o*-9J 2V=J  
2)=la%Nx  
　　以支票支付payment by cheque 9^au$KoU  
pr$~8e=c  
　　以汇票支付payment by bill R
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　　以物品支付payment in kind l0Y?v 4  
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　　付清||支付全部货款payment in full||full payment Ew]<jF|.#  
1Fs-0)s8  
　　支付部分货款||分批付款payment in part||part payment||partial payment @UO}W_0ZD  
mL$ f[  
　　记帐付款||会计帐目内付款payment on account (')(d HHW  
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　　定期付款payment on term N 'i,>  
'#W_boN  
　　年分期付款annual payment Hx
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　　月分期付款monthly payment||monthly instalment L<=)@7  
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　　延滞付款payment in arrear 1[s0Lz  
g_vm&~U/'  
　　预付货||先付payment in advance||prepayment Tm_8<$ 7  
/&(1JqzlB  
　　延付货款deferred payment &{ZSE^  
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　　立即付款prompt payment||immediate payment (ii(yz|  
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　　暂付款suspense payment

汇款||寄钱to remit||to send money +c) TDH  

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　　寄票供取款||支票支付to send a cheque for payment CTp!di|  
p411 `]Zf  
　　寄款人a remitter Ri @`a  
e:E# b~{  
　　收款人a remittee k':s =IXW  
6D/tK|  
　　国外汇票foreign Bill b\giJ1NJB  
8+&JQ"UaB  
　　国内汇票inland Bill "!KpXBc,>  
Q["t eo]DQ  
　　跟单汇票documentary bill Qxt@V  
v{y{sA  
　　空头汇票accommodation bill 4pPI'd&/7  
%K1")s  
　　原始汇票original bill !` 2
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　　改写||换新票据renewed bill 5I' d PNf  
6(KmA-!b(O  
　　即期汇票sight bill||bill on demand i_
QcC  
J@]k%h  
　　…days after date||…days after date…日后付款 *aRX \TnN  
Uu'dv#4Iw  
　　…months after date||…months after date…月后付款 NY!jwb@%  
x8"#!Pw:`"  
　　见票后…日付款…days after sight||…days sight @;Y~fr T  
KOSQQf o  
　　见票后…月付款…months after sight||…months sight 3n48%
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　　同组票据set of bills PJ q yvbD  
&&7r+.Y  
　　单张汇票sola of exchange||sole of exchange CDdkoajBa  
AIZBo@xg  
　　远期汇票usance bill||bill at usance d8OL!Rk  
ZnfNQl[  
　　长期汇票long bill qSD9Pue  
XvKFPr0~  
　　短期汇票short bill xs!p|  
yI)~]K r  
　　逾期汇票overdue bill ,Z~;U  
vAi$[p*im  
　　宽限日期days of grace `ifiL   
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　　电汇telegraphic transfer （T.T） x0Z5zV9  
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　　邮汇postal order||postal note （Am.）||post office order||money order H{(]9{  
nE| @IGH  
　　本票promissory note （P/N） J|~26lG  
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　　押汇负责书||押汇保证书letter of hypothecation mT.e>/pa  
76H!)={  
　　副保||抵押品||付属担保物collateral security `G$1n#&  
i8PuC^]  
　　担保书trust receipt||letter of indemnity uk7'K 0j  
-<f;l_(  
　　承兑||认付acceptance jbmTmh1q  
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　　单张承兑general acceptance XL5Es:"+?S  
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　　有条件承兑qualified acceptance ~<9{#uM  
N_DT7  
　　附条件认付conditional acceptance )S@jDaU<  
G/?~\ }:s  
　　部分认付partial acceptance Hs(D/&6%  
       K_/B?h  
         拒付||退票dishonour E4[}lX}  
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　　拒绝承兑而退票dishonour by non-acceptance LE=k  
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　　由于存款不足而退票dihonour by non-payment ;<wS+4,  
XbXA+ey6  
　　提交presentation lU2c_4  
7Z,/g|s}z  
　　背书endorsement||indorsement (pR.Abq  
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　　无记名背书general endorsement||blank endorsement xU
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$2#7D* Rx  
　　记名式背书special endorsement||full endorsement C+V* Fh3  
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　　附条件背书conditional endorsement Rf"Mr:^  
JXU2CyMY  
　　限制性背书restrictive endorsement (ywo a  
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　　无追索权背书endorsement without recourse
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　　期满||到期maturity

列入5月份帐目for May account oQ2KW..q  
f-RK,#
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　　编入某中帐项下to pass to the account of||to place to the account of +8P,s[0<R_  
WE!v SZ3R  
　　寄出清算书to send in an account||to send in render an account d^Di*&X  
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　　支票薄cheque book Qvoqx>2p5  
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　　支票陈票人cheque drawer NucM+r1P  
zY9H%  
　　持票人cheque holder 15H6:_+=0  
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　　不记名支票cheque to bearer||bearer cheque t}p@:'  
fP-|+ TyO  
　　记名支票||认人支票cheque to order UVuDQ  
d]v+mVAyE  
　　到期支票antedated cheque "5|Lz)=  
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　　未到期支票postdated cheque U9d:@9Y  
D&:yMp(  
　　保付支票certified cheque woOy*)@  
%Z]'!X  
　　未获兑现支票，退票returned cheque &<x@1,  
b\55,La  
　　横线支票crossed cheque ,TC;{ $O5  
C;B}3g&  
　　普通横线general crossing rjWLMbd.<  
\c`oy=qY0  
　　特别横线special crossing <9A@`_';Aq  
TYgQJW?  
　　空白支票blank cheque [IBQvL  
!fkep=  
　　失效支票，过期支票stale cheque \' li  
%"$@%"8;3  
　　普通支票open cheque l5t2\Fl  
n-;y*kD  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W0`Gc {  
OyG"1F  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }ynT2a#LU'  
8nNsrat  
　　支票换现金||兑现to cash a cheque sKaE-sbJY  
3TuC+'`G  
　　清理票款to clear a cheque c9Es%@]  
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　　保证兑现to certify a cheque X=X\F@V:u  
c@m5~  
　　填写支票数额to fill up a cheque g^>#^rLU  
%'Xk)-+y  
　　支票上划线to cross a cheque <g2_6C\j  
m>&HuHf  
　　开发支票to make out a cheque xycH~ ?  
}OShT+xeX  
　　签发支票，开立支票to draw a cheque||to issue a cheque V`hu,Y;%  
Bstk{&ew  
　　透支支票to overdraw a cheque uZ6d35MJ  
:Og:v#r8=  
　　背书支票to endorse a cheque S5=Udd"  
,t$,idcT+
 
　　请付票款||清付票款to pay a cheque||to honour a cheque JN3cg  
uV6g[J  
　　支票退票to dishonour a cheque _Tm0x>EM  
p#8
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　　拒付支票to refuse a cheque F_;tT%ywfx  
jk~:\8M(A  
　　拒付支票to stop payment of a cheque &x:JD1T}  
}qPhx6nP  
　　提示要求付款to present for payment j0-McLc  
v[k5.\No  
　　见票即付持票人payable to bearer 6iezLG 5  
N> Jw  
　　支付指定人payable to order dG'SZ&<  
h5%|meZQb  
　　已过期||无效out of date||stale F
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/ONV5IkPy  
　　请给出票人R/D||refer to drawer &Y>zT9]$K  
EN
h8kD l5  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]n1dp2aH  
mPZGA\  
　　文字与数字不一致words and figures differ *e.*=$  
B~WtZ-% %E  
　　更改处应加盖印章alterations require initials i\}:hU-U  
0`#(Toe{B  
　　停止付款payment stopped Y0uvT7+[hi  
d 4{FDqto  
　　支票毁损cheque mutilated