[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 0iK;Egwm  
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　　往来帐目account current vab@-=%k  
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　　现在往来帐||存款额current accout *U$!I?  
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　　销货帐account sales ~L_hZso4  
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　　共同计算帐项joint account f0< %&2ym  
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　　未决帐项outstanding account !x>%+&c>k  
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　　贷方帐项credit account||creditor account ^Q ps>A(  
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　　借方帐项debit account||debtor account Qb; d:@9  
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　　应付帐||应付未付帐account payable |'+eMl  
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　　应收帐||应收未收帐account receivable rs*Fy@  
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　　新交易||新帐new account G4;3cT3'  
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　　未决帐||老帐old account |*Yf.-  
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　　现金帐cash account  "t$k  
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　　流水帐running account { "xln/   
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　　暂记帐||未定帐suspense account KdUn D4d  
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　　过期帐||延滞帐overdue account||pastdue account iy\nio`  
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　　杂项帐户sundry account ~h=X8-D  
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　　详细帐单||明细表detail account eo!zW  
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　　呆帐bad account 7
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　　会计项目title of account -l-E_6|/W  
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　　会计薄||帐薄account-book gx:;&4AD  
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　　营业报告书||损益计算表account of budiness||business report BH@)QVs-  
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　　借贷细帐||交验帐account rendered nGf);U#K  
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　　明细帐account stated )|<_cwz  
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　　与…银行开立一户头to open an account with GOB(#vu  
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　　与…银行建立交易to keep account with m&0"<V!H/B  
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　　继续记帐to keep account tPyyZ#,  
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　　与…有交易to have an account with -g/hAxb5  
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　　作成会计帐||有往来帐项to make out an account with eL.7#SIr}  
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　　清算||清理债务to make up an account ixh47M  
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　　清洁帐目||与…停止交易to close ones account with i=32KI(%  
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　　结帐to close an account 1fL<&G  
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　　清理未付款to ask an account||to demand an account hc$@J}`  
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　　结清差额to balance the account with [rOaM$3|  
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　　清算to settle an account||to liquidate an account||to square an account hsG#6?l3  
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　　审查帐目||监查帐目to audit an account 4oXbPr>  
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　　检查帐目to examine an account W {.78Zi9K  
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　　转入A的帐户to charge the amount to As account dYojm1MQ  
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　　以计帐方式付款to pay on account >1irSUj"~  
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　　代理某人||为某人on ones account||on account of one f|aDTWF  
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　　为自己计算||独立帐目on ones own account }yEoEI`  
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　　由某人收益并负风险on ones account and risk||for ones account and risk M`,XyIn  
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　　由某人负担for ones account||for account of one v
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　　按某人指示||列入某人帐户by order and for account of one xwzT#DXGJ  

21. 企业会计准则第20 号－－－－－－－－企业合并 nY) .|\|i  
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（Accounting Standard for Business Enterprises No. 20 - Business Combinations） ~%q7Vmk9
 
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22. 企业会计准则第21 号－－－－－－－－租赁 fEu9Jk  
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（Accounting Standard for Business Enterprises No. 21 - Leases） TIRHT`"i  
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23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量 r2G*!qK*1  
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（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） U \Dca&=  
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24. 企业会计准则第23 号－－－－－－－－金融资产转移 @&/\r 7 '  
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（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） L^KdMMz;  
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25. 企业会计准则第24 号－－－－－－－－套期保值 o?R,0 -  
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（Accounting Standard for Business Enterprises No. 24 - Hedging） mvf _@2^  
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26. 企业会计准则第25 号－－－－－－－－原保险合同 -iQsi4  
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（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） *7vue"I*Z  
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27. 企业会计准则第26 号－－－－－－－－再保险合同 ECdfLn*c  
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（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts） aT/KT,!  
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28. 企业会计准则第27 号－－－－－－－－石油天然气开采 pFH?/D /q  
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（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） 2TCRS#z  
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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 K-Y*T}?  
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（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies B(EtXB9  
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and estimates, and correction of errors） $:HLRl{2E  
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30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项 9e76pP(  
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（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） k%a?SU< f  
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31. 企业会计准则第30 号－－－－－－－－财务报表列报 ~)!VV)  
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（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） $u-lo|  
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32. 企业会计准则第31 号－－－－－－－－现金流量表 oYGUjI  
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（Accounting Standard for Business Enterprises No. 31 - Cash flow statements） -q|*M:R  
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33. 企业会计准则第32 号－－－－－－－－中期财务报告 _/8y1)I  
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（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） dR%q1Y&`  
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34. 企业会计准则第33 号－－－－－－－－合并财务报表 Ny[s+2?  
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（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） jFS'I*1+  
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35. 企业会计准则第34 号－－－－－－－－每股收益 !4!S{#<q  
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（Accounting Standard for Business Enterprises No. 34 - Earnings per share） ~|J*E38  
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36. 企业会计准则第35 号－－－－－－－－分部报告 ]r]+yM|  
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（Accounting Standard for Business Enterprises No. 35 - Segment reporting） kkG_ +Y  
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37. 企业会计准则第36 号－－－－－－－－关联方披露 re2Fv:4{  
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（Accounting Standard for Business Enterprises No. 36 - Related party disclosure） CiHn;-b;  
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38. 企业会计准则第37 号－－－－－－－－金融工具列报 h7)VJY  
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（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） 9 #.<E5:  
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39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则 ye56-T  
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（Accounting Standard for Business Enterprises No. 38 - First time adoption of 7v.#o4nPK  
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Accounting Standards for Business Enterprises）

企业会计准则目录 'Y~8 _+J?  
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Index for Accounting Standards for Business Enterprises wliGds  
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Announced February 2006 v^FV t  
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Effective 2007 for Listed Companies tU-#pB>H  
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1. 企业会计准则－－－－－－－－-基本准则 e3oYy#QNk  
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（Accounting Standard for Business Enterprises - Basic Standard） 1(
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2. 企业会计准则第1 号－－－－－－－－-存货 ZQgxrZx3  
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（Accounting Standard for Business Enterprises No. 1 - Inventories） vfk7J5y  
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3. 企业会计准则第2 号－－－－－－－－-长期股权投资 uM}dZp 1  
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（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） =DQdPA\K  
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4. 企业会计准则第3 号－－－－－－－－-投资性房地产 mfp`Iy"}+  
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（Accounting Standard for Business Enterprises No. 3 - Investment properties） 6_ 33*/>=c  
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5. 企业会计准则第4 号－－－－－－－－-固定资产 %nG~u,_2f  
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（Accounting Standard for Business Enterprises No. 4 - Fixed assets） Q
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6. 企业会计准则第5 号－－－－－－－－-生物资产 ;N> {1  
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（Accounting Standard for Business Enterprises No. 5 - Biological assets） y~#R:&d"  
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7. 企业会计准则第6 号－－－－－－－－-无形资产 nEZ-h7lzl(  
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（Accounting Standard for Business Enterprises No. 6 - Intangible assets） b>>=d)R  
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8. 企业会计准则第7 号－－－－－－－－-非货币性资产 lN= m$J  
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（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） y<Z#my$`|n  
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9. 企业会计准则第8 号－－－－－－－－-资产减值 E-7a`S  
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（Accounting Standard for Business Enterprises No. 8 - Impairment of assets） ? A^3.`  
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10. 企业会计准则第9 号－－－－－－－－-职工薪酬 D^T7pO  
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（Accounting Standard for Business Enterprises No. 9 – Employee compensation ） X=!n,=xI  
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11. 企业会计准则第10 号－－－－－－－－企业年金基金 c?3F9w#  
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（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） EL)/5-=S  
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12. 企业会计准则第11 号－－－－－－－－股份支付 | xErA  
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（Accounting Standard for Business Enterprises No. 11 - Share-based payment） Ws}kb@5  
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13. 企业会计准则第12 号－－－－－－－－债务重组 `'WY'\|C  
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（Accounting Standard for Business Enterprises No. 12 - Debt restructurings） 4-
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14. 企业会计准则第13 号－－－－－－－－或有事项 O]4 x;`)  
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（Accounting Standard for Business Enterprises No. 13 - Contingencies） F O3eg"{N  
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15. 企业会计准则第14 号－－－－－－－－收入 #t9=qR~"  
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（Accounting Standard for Business Enterprises No. 14 - Revenue） 1{fwr1b  
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16. 企业会计准则第15 号－－－－－－－－建造合同 HDae_.  
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（Accounting Standard for Business Enterprises No. 15 - Construction contracts） 7.1E mJ  
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17. 企业会计准则第16 号－－－－－－－－政府补助 >|o9ggL`J5  
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（Accounting Standard for Business Enterprises No. 16 - Government grants） 3S2 p:\]  
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18. 企业会计准则第17 号－－－－－－－－借款费用 D 5wR?O  
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（Accounting Standard for Business Enterprises No. 17 - Borrowing costs） C9;X6  
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19. 企业会计准则第18 号－－－－－－－－所得税 :$Di.|l@7  
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（Accounting Standard for Business Enterprises No. 18 - Income taxes） CR8r|+(8  
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20. 企业会计准则第19 号－－－－－－－－外币折算 5]n<%bP\  
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（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）

        回扣to rebate lN
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　　现金折扣cash discount b2-|e_x  
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　　货到付款||现金提货cash on deliver （C.O.D.） }eRG$)'  
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　　货到付现款cash on arrival zZ0V6T}
  
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　　即时付款prompt cash bRe*(  
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　　净价||最低价格付现net cash nVA'O  
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　　现金付款ready cash 8GRrf2  
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　　即期付款spot cash||cash down||cash on the nail |}.B!vg(4  
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　　凭单据付现款cash against documents T@.m ^|~  
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　　凭提单付现款cash against bills of lading wmCV%g\.d:  
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　　承兑交单documents against acceptance （D/A） hg/&[/eodm  
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　　付款交单documents against payment （D/P） ]=VI"v<X  
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　　追加信用证additional credit||additional L/C =QO[zke:  
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　　信用证金额amount of credit BQ)43Rr>  

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　　赊帐金额credit balance 5kZ yiC*  
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　　可撤消信用证revocable L/C =C2C~Xd  
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　　不可撤消信用证irrevocable L/C )L("t  
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　　保兑信用证confirmed L/C w:@M|O4`  
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　　不保兑信用证unconfirmed L/C Ybg`Z  
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　　可转让信用证assignable L/C||transferable L/C ^K[tO54  
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　　银行信用证bankers L/C 1OeDWEcB  
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　　有追索权信用证with recourse L/C .]l2)O
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　　无追索权信用证without recourse L/C :m)?+  
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　　单一信用证simple credit y_r6T XnGL  
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　　无条件信用证open credit||free credit _( Cp   
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　　普通信用证general letter of credit +JVfnTd  
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　　旅行信用证circular letter of credit dK$dQR#  
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　　特别信用证special letter of credit ^/,yZ:  
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　　信用证底帐letter of credit ledger \H12~=p`B  
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　　信用证发行帐letter of credit issued account %c{)'X  
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　　信用证金额amount of credit F9hWB17u  
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　　信用证余额||信用证结欠credit balance Jz b".A  
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　　开立信用证to open a credit [RuY'  
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　　通过银行开立信用证to establish a credit through a bank g/gL G:C  
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　　电开信用证to cable a credit rP_
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　　取消信用证to cancel a credit xn[di-LF  
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　　开出信用证to issue a credit \)WjkhG<w#  
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　　在某银行开立信用证to arrange a credit with a bank qo|iw+0Y  
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　　修改信用证to amend a credit `6su_8Hno  
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　　延展信用证有效期to extend a credit ]Hq%Q~cE  
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　　增加信用证面额to increase a credit &|eQLY #l  
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　　寄出信用证to send a credit /.bwwj_;  
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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 aoN[mV'  
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　　支付票据payment bill /DCUwg=0  
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　　名誉支付||干与付款payment for honour||payment by intervention ="4)!
 
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　　结帐||清算||支付settlement cqDnZ`|6  
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　　分期付款instalment ` fXcW)  
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　　滞付||拖欠||尾数款未付arrears TQE_zOa:  
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　　特许拖延付款日days of grace *&s_u)b  
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　　保证付款del credere gueCP+a_  
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　　付款to pay||to make payment||to make effect payment ,b{4GU$3  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance cVN|5Y  
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　　支出||付款to defray||to disburse %y'#@%kO:S  
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　　结清to clear off||to pya off NR" Xn7G  
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　　请求付款to ask for payment||to request payment p)`JVq,H/B  
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　　恳求付帐to solicit payment 'a}pWkLB  
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　　拖延付款to defer payment||to delay payment tG'c79D\  
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　　付款被拖延to be in arrears with payment o}BaZ|iZ2  
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　　还债to discharge YIfbc R5  
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　　迅速付款to pay promptly ebf0;1!  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly wml`3$"cf  
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　　付款相当慢to pay slowly||to take extended credit 7+fFKZFKF  
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　　付款不好to pay badly||to be generally in arrear with payments qSON3Iid  
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　　付款颇为恶劣to pay very badly||to never pay unless forced SKGYmleR  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill Tw$lakw  
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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  C+_ NG  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. JVRK\A|R  
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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.
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　　||I shall be compelled to take steps to enforce payment. dLLF
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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 QM OOJ A  
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　　little longer. H13|bM<  
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　　索取利息to charge interest fn)c&|aCt  
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　　附上利息to draw interest||to bear interest||to allow interest H'GyWG|Wx  
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　　生息to yield interest $Ad 5hkz  
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　　生息3% to yield 3% v*kTTaU&  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit UW!!!  
VUk2pEGO.  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit (h%!Kun  
sa{X.}i%E  
　　向银行提款to withdraw ones deposit from a bank 42mdak}\  
|nIm$
p'  
　　换取现金to convert into money||to turn into cash||to realize Drz#D1-2  
sJ,:[  
　　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 \f.ceh;!  
ZdfIe~Oni  
　　打折扣购买to buy at a discount np
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　　打折扣出售to sell at a discount *22}b.)  
iXeywO2nP  
　　打折扣-让价to reduce||to make a reduction 4 QD.'+L  
__OD^?qa  
　　减价to deduct||to make a deduction

        托收collection &N.D!7X  
fo@2@  
　　新汇票||再兑换汇票re-exchange||re-draft { <f]6  
gq\ulLyOeZ  
　　外汇交易exchange dealing||exchange deals v@(Y:\>  
Ey4%N`H-^  
　　汇兑合约exchange contract v47Y7s:uQ  
=J:6p-\*  
　　汇兑合约预约forward exchange contract e@|/, W  
T*e>_\Tx  
　　外汇行情exchange quotation &;I=*B~kE$  
q$7SJ.pF  
　　交易行情表course of exchange||exchange table l.NV]up+  
b=(?\  
　　汇价||兑换率exchange rate||rate of exchange {a;my"ly  
_Z'[-rcXWh  
　　官方汇率official rate D',[M)  
.93B@u  
　　挂牌汇率||名义汇率nominal rate J=Q?_$xb}  
Q4i@y6z  
　　现汇汇率spot rate V/"P};n  
qRC-+k:  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate ^UOVXRn  
aAJ'0xnj  
　　兑现率||兑现汇率demand rate ='"DUQH|*  
`tZm  
　　长期汇率long rate 3z5w}qN]M  
M`{~AIqd(  
　　私人汇票折扣率rate on a private bill |:Q`9;  

ZxW4 i  
　　远期汇票兑换率forward rate !0p_s;uu,W  
2vbm=~)$F  
　　套价||套汇汇率||裁定外汇行情cross rate N{rC#A3  
jr,j1K@_t  
　　付款汇率pence rate *>"k/XUn$  
:jo !Yi  
　　当日汇率||成交价currency rate ti%uyXfja  
O{@m
,uY  
　　套汇||套价||公断交易率arbitrage 9b
88):[qO  
wd86 y  
　　汇票交割||汇票议付negotiation of draft g<d#zzP"T  
,-({m'  
　　交易人||议付人negotiator ! 3&_#VO  
1j4(/
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　　票据交割||让与支票票据议付to negotiatie a bill n_ORD@$]  
vMT:j  
　　折扣交割||票据折扣to discount a bill ii,/omn:  
bvpP/LeY  
　　票据背书to endorse a bill !LDuCz -  
>d1g
VBhk  
　　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 k(As^'>  
Rd#V,[d  
　　收到汇款to receive remittance 9'tOF  
6h8fzqRzc  
　　填写收据to make out a receipt e;_ cC7  
g3*" ^C2=  
　　付款方法mode of payment H#zsk*=QD  
z^xrB$8 u  
　　现金付款payment by cash||cash payment||payment by ready cash 4^|;a0Qy]  
YS7R8|  
　　以支票支付payment by cheque gt~hUwL  
~k}>CNTr  
　　以汇票支付payment by bill WrzyBG_  
"otks\I<  
　　以物品支付payment in kind 7J:zIC$u>  
qhNY<  
　　付清||支付全部货款payment in full||full payment f[}N  
8 oK;Tzh  
　　支付部分货款||分批付款payment in part||part payment||partial payment 9t`   
aDXdr\C6  
　　记帐付款||会计帐目内付款payment on account w"p,6Ew
 
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　　定期付款payment on term : 5=E>!  
vO2I"Y*\  
　　年分期付款annual payment *&iSW~s  
HkH !B.H]  
　　月分期付款monthly payment||monthly instalment WGG Va  
aqa%B
 
　　延滞付款payment in arrear G|WO  
auzrM4<tz  
　　预付货||先付payment in advance||prepayment xUp[)B6?:  
F.nJXZnJ  
　　延付货款deferred payment ve#*qz Y  
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　　立即付款prompt payment||immediate payment Y;JPr  
fWr6f`de  
　　暂付款suspense payment

汇款||寄钱to remit||to send money (WW*yv.J  
f?-=&||f78  
　　寄票供取款||支票支付to send a cheque for payment H(eGqVAq,  
5kX#qT=  
　　寄款人a remitter KJ7[DN'(  
!OM P]  
　　收款人a remittee M5mCG  
vcsrI8 +  
　　国外汇票foreign Bill 
qbrf;`  
r6B\yH2  
　　国内汇票inland Bill w"-'  
c&A;0**K,  
　　跟单汇票documentary bill 6$]p;}#  
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　　空头汇票accommodation bill  (
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 -jBk  
　　原始汇票original bill SUSam/xeg"  
=1rq?M eX  
　　改写||换新票据renewed bill c"vF i~Db  
>a5M:s)  
　　即期汇票sight bill||bill on demand =Mg/m'QI  
&4aY5y`8+f  
　　…days after date||…days after date…日后付款 h q5=>p  
/+FZDRf!r  
　　…months after date||…months after date…月后付款 W*'gqwM&  
&9Vm3 X  
　　见票后…日付款…days after sight||…days sight a59l"b  
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　　见票后…月付款…months after sight||…months sight Tum9Xa  
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　　同组票据set of bills 9Y9pKTU  
V;b^b5yZ>  
　　单张汇票sola of exchange||sole of exchange ]Q}z-U  
9!XW):  
　　远期汇票usance bill||bill at usance ^':Az6Z  
nN|zEw]  
　　长期汇票long bill (#w8/@JxF  
NNWbbU3wjh  
　　短期汇票short bill 8}Pd- .se  
|+?ABPk"  
　　逾期汇票overdue bill yPKDn.1  
$Cr? }'a  
　　宽限日期days of grace {J:ZM"GS  
V^qZ~US  
　　电汇telegraphic transfer （T.T） G$ l>By  

/M
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　　邮汇postal order||postal note （Am.）||post office order||money order Sb&sW?M  
!}sYPz]7!  
　　本票promissory note （P/N） jni }om  
4|+6a6  
　　押汇负责书||押汇保证书letter of hypothecation l}>gG[q!  
nwd 02tu  
　　副保||抵押品||付属担保物collateral security J~Gq#C^e  
F,^<  
　　担保书trust receipt||letter of indemnity :#!m(s`  
AT^?PD_  
　　承兑||认付acceptance DzLm~ aF  
4m%RD&ZN
 
　　单张承兑general acceptance ~%Y*2i f  
cw3JSz9  
　　有条件承兑qualified acceptance q#v&&]N=  
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　　附条件认付conditional acceptance s[:e '#^  
j)Z3m @Ii5  
　　部分认付partial acceptance 'C6K\E  
       V Iof4?i  
         拒付||退票dishonour f"h{se8C  
xbex6i"ZE  
　　拒绝承兑而退票dishonour by non-acceptance $'}:nwq6x  
5S'89 r3m  
　　由于存款不足而退票dihonour by non-payment %YhZ#>WT  
 A_: Bz:  
　　提交presentation MVV9[f  
iMnp `:*  
　　背书endorsement||indorsement !+T9NqDv[  
ZHxdr X)  
　　无记名背书general endorsement||blank endorsement &3VR)Bxn  
wK@k}d  
　　记名式背书special endorsement||full endorsement "}PaM R]  
 MD~03  
　　附条件背书conditional endorsement BH0@WG7F  
pg69mKZ$  
　　限制性背书restrictive endorsement %WrUu|xj>_  
>Pv#)qtm  
　　无追索权背书endorsement without recourse y\Z7]LHCqw  
s OD>mc#%Y  
　　期满||到期maturity

列入5月份帐目for May account U3MfEM! x  
[ajF  
　　编入某中帐项下to pass to the account of||to place to the account of JB(~O `  
uWR\#D'  
　　寄出清算书to send in an account||to send in render an account P:&XtpP  
j,QeL  
　　支票薄cheque book 6/B"H#rN  
~}|)@,N'bm  
　　支票陈票人cheque drawer YC4S,fY`  
6=2M[T  
　　持票人cheque holder 7{j9vl6  
?!1K@/!  
　　不记名支票cheque to bearer||bearer cheque #(-V^T  
+N2?fgA  
　　记名支票||认人支票cheque to order U/&!F  
vMK
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　　到期支票antedated cheque ]+Yd#<j(u  
L%9DaK  
　　未到期支票postdated cheque #\1;d8h  
OO
S(YP@b  
　　保付支票certified cheque x2+%.$'  
ext`%$ U7  
　　未获兑现支票，退票returned cheque qsn
6i%VH  
QPgM<ns  
　　横线支票crossed cheque J3cbDE%^m  
*[@lp7  
　　普通横线general crossing ?UnOi1"v9  
TO.?h!  
　　特别横线special crossing ['j_W$8n  
<SmXMruU  
　　空白支票blank cheque x9R_KLN:;  

!VU[=~  
　　失效支票，过期支票stale cheque  UN[rW0*  
SU9qF73Y  
　　普通支票open cheque o:jLM7$=  
B ?96d'A  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4-z3+e  
:VC#\/f  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges , A?o  
%k @"*  
　　支票换现金||兑现to cash a cheque _3DRCNvh  
v+A$CGH96  
　　清理票款to clear a cheque i]!CH2\  
2[: *0 DV#  
　　保证兑现to certify a cheque ((F[]<?  
-Wc'k 2oU  
　　填写支票数额to fill up a cheque p*E_Po  
S83wAr9T  
　　支票上划线to cross a cheque E$]7w4,n  
4
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　　开发支票to make out a cheque Z5[TmVU  
JPW+(n|g  
　　签发支票，开立支票to draw a cheque||to issue a cheque Y,z15i3j?  
9{_D"h}}  
　　透支支票to overdraw a cheque 1wSJw  
R
f2$k/lZ  
　　背书支票to endorse a cheque cN_e0;*Ua  
k]W~  _  
　　请付票款||清付票款to pay a cheque||to honour a cheque 91|=D \8aE  
T<kyxbjR  
　　支票退票to dishonour a cheque R}7>*&S :  
[ah%>&u  
　　拒付支票to refuse a cheque
'p,QI>  
=o]V!MW  
　　拒付支票to stop payment of a cheque MB;<F  
Z'p7I}-qr  
　　提示要求付款to present for payment 3D70`u  
+ew2+2  
　　见票即付持票人payable to bearer _UKH1qUd4  
6n3 7R#(  
　　支付指定人payable to order Vvu+gP'z.  
!^BXai/  
　　已过期||无效out of date||stale 1^rODfY0  
TWE$@/9)g  
　　请给出票人R/D||refer to drawer v]+,kbT  
:c%vl$  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0
p\R@{  
m@  b~  
　　文字与数字不一致words and figures differ 6N[XWyS  
P[-2^1P
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　　更改处应加盖印章alterations require initials rf1Us2vp  
Wo=Q7~   
　　停止付款payment stopped yEL^Y'x?  
*+TIF"|1  
　　支票毁损cheque mutilated