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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 g v9z`[erS  
Yx<wYzD  
  往来帐目account current G!w?\-  
IoWK 8x  
  现在往来帐||存款额current accout PA>su)N$  
CL"q "  
  销货帐account sales ~9dAoILrl  
JAI;7  
  共同计算帐项joint account aT PmW]w6  
s%t =*+L\  
  未决帐项outstanding account |1Pi`^  
(c9!:  
  贷方帐项credit account||creditor account };]f 3  
GsC4ty  
  借方帐项debit account||debtor account IsP!ZcV;  
 ~b LhI  
  应付帐||应付未付帐account payable gR8vF  
pc/]t^]p  
  应收帐||应收未收帐account receivable l*n4d[0J  
M7SVD[7~HM  
  新交易||新帐new account K"9V8x3Wg  
!!UQ,yU  
  未决帐||老帐old account N1u2=puJY  
- x]gp5  
  现金帐cash account !7aJfs2  
1<3!   
  流水帐running account f 7j9'k  
bGa "r  
  暂记帐||未定帐suspense account C\; $RH  
$nW^Gqwj]1  
  过期帐||延滞帐overdue account||pastdue account kS$m$ D  
XLsOn(U\&  
  杂项帐户sundry account 2~2j?\AEd.  
L=5Fvm  
  详细帐单||明细表detail account nN!R!tJPa  
dE|luN~  
  呆帐bad account g'1ASMuR  
HU+zzTgI  
  会计项目title of account ~3s\Q%   
wv_<be[?*  
  会计薄||帐薄account-book Shb"Jc_i  
?u_O(eg  
  营业报告书||损益计算表account of budiness||business report .3,6Oo  
n W `EBs  
  借贷细帐||交验帐account rendered +~1~f'4J  
#[ch?K  
  明细帐account stated UqZ#mKi  
;B@-RfP  
  与…银行开立一户头to open an account with '7TT4~F  
}?XNA.Wz  
  与…银行建立交易to keep account with X3, +aL`  
]<?7Cp P  
  继续记帐to keep account WHvU|rJ  
5RhP^:i@C  
  与…有交易to have an account with Bwg\_:vq  
Jl(G4h V'\  
  作成会计帐||有往来帐项to make out an account with uV+.(sjH  
/f) #CR0$  
  清算||清理债务to make up an account )NC kq~M  
&u7oa  
  清洁帐目||与…停止交易to close ones account with %H'*7u2  
;m cu (J  
  结帐to close an account _4#&!b6  
Qv>rww]  
  清理未付款to ask an account||to demand an account bjYaJtn  
![a~y`<K,  
  结清差额to balance the account with Ig M_l=  
p$*;>YKO  
  清算to settle an account||to liquidate an account||to square an account UAq%Y8KA  
yCG<qQz  
  审查帐目||监查帐目to audit an account e3b|z.^8  
 _F9O4Q4  
  检查帐目to examine an account 7JHS8C<]  
Yl$Cj>FG  
  转入A的帐户to charge the amount to As account 1xE*quhrh  
KL\]1YX  
  以计帐方式付款to pay on account "ZLujpZcG  
dT*8I0\+  
  代理某人||为某人on ones account||on account of one bD;c>5t  
%1jApCJ  
  为自己计算||独立帐目on ones own account U?d4 ^  
<UMT:`h1MZ  
  由某人收益并负风险on ones account and risk||for ones account and risk #J<IHNRt  
<m3or  
  由某人负担for ones account||for account of one @"E{gM@B  
j1{\nP/  
  按某人指示||列入某人帐户by order and for account of one bxA1fA;  
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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 bn$}U.m$-  
bb^$]lT'  
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 'o*:~n  
{k}EWV  
22. 企业会计准则第21 号--------租赁 w>W`8P_b@  
4fCg{  
(Accounting Standard for Business Enterprises No. 21 - Leases) ef;Ta|#  
0fd\R_"d.  
23. 企业会计准则第22 号--------金融工具确认和计量 >.-$?2  
>`@yh-'r  
(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$  
?9 8]\pI  
(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%  
*KXg;777  
(Accounting Standard for Business Enterprises No. 24 - Hedging) qWzzUM1=  
d$G<g78D  
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!|  
$qx&\@O  
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) D-8>?`n\  
Gkr^uXNg#  
28. 企业会计准则第27 号--------石油天然气开采 L#`9# Q  
PZdYkbj  
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) |;-,(509  
4#qjRmt  
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  
H<SL=mb;  
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies | 3`qT#p{  
F)0I7+lP  
and estimates, and correction of errors) Iy}r'#N  
W].P(A>m  
30. 企业会计准则第29 号--------资产负债表日后事项 $J |oVVct  
E00zf3Jgv'  
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) @x@ w<e%  
x Qh?  
31. 企业会计准则第30 号--------财务报表列报 :);]E-ch  
ZHs hg`I`  
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) m\lSBy6  
:8_`T$8i4  
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  
<(JsB'TK  
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) @Y>3-,o,S  
;UgRm#  
34. 企业会计准则第33 号--------合并财务报表 1q!JpC^  
wYf=(w \c  
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) Gc9^Z=  
7[-jr;v  
35. 企业会计准则第34 号--------每股收益 wS2iyrIB  
#^Dc:1,  
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) x~GV#c  
f*~ 4Kv  
36. 企业会计准则第35 号--------分部报告 =3=KoH/'  
13Z6dhZu  
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) J1<fE(X  
Yf:utCvv  
37. 企业会计准则第36 号--------关联方披露 D^PsV  
co3H=#2a  
(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  
>B~jPU  
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 +lha^){  
,H[AC}z2X  
Index for Accounting Standards for Business Enterprises W? UCo6<m  
! T,7  
Announced February 2006 xN"KSQpu  
xdo{4XY^*W  
Effective 2007 for Listed Companies _R(5?rG,  
Y)u} +Yg  
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  
Sw1]]-E s  
2. 企业会计准则第1 号---------存货 jPU# {Wo#  
T  %a]3  
(Accounting Standard for Business Enterprises No. 1 - Inventories) b$R>GQ?#  
f!$J_dz  
3. 企业会计准则第2 号---------长期股权投资 3`9*Hoy0c  
g[M@  
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) z~ u@N9M  
` `;$Kr  
4. 企业会计准则第3 号---------投资性房地产 <$yer)_J!k  
Zc4h jg  
(Accounting Standard for Business Enterprises No. 3 - Investment properties) pO+1?c43  
c?R.SBr,'  
5. 企业会计准则第4 号---------固定资产 8&C (0H]1  
+~fu-%,k  
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) J$I1 *~I4v  
.sG,TLE[<  
6. 企业会计准则第5 号---------生物资产 X3m?zQbhv  
<dYk|5AdLF  
(Accounting Standard for Business Enterprises No. 5 - Biological assets) iz^wBQ  
fd,~Yj$R?  
7. 企业会计准则第6 号---------无形资产 3N*Shzusbt  
?^ErrlI_  
(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-  
%xZ.+Ff%  
(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  
{f&ga  
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) V[xy9L[#  
?0(B;[xEJ  
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 >Qx#2x+  
LuqaGy}>-  
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) y^A $bTQq  
k`AJ$\=  
13. 企业会计准则第12 号--------债务重组 i@J,u  
/< :; ^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 /  
^"l$p,P+  
(Accounting Standard for Business Enterprises No. 13 - Contingencies) lX4p'R-h  
`SwnKg  
15. 企业会计准则第14 号--------收入 %pp+V1FH  
G'py)C5;  
(Accounting Standard for Business Enterprises No. 14 - Revenue) Fq9[:  
E&+ ^H on  
16. 企业会计准则第15 号--------建造合同 .;:xx~G_Q  
4r. W:}4:  
(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  
\$C 4H  
(Accounting Standard for Business Enterprises No. 16 - Government grants) *02( J  
(6BCFl:/Q<  
18. 企业会计准则第17 号--------借款费用  +o  
4PWr;&  
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) Pp/{keEye  
,2TqzU;  
19. 企业会计准则第18 号--------所得税 [KH?5 C  
{Pb^Lf >  
(Accounting Standard for Business Enterprises No. 18 - Income taxes) K|G $s  
>.iw8#l  
20. 企业会计准则第19 号--------外币折算 1955(:I  
@;6}xO2  
(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 {_Qxe1^g  
=.E(p)fz  
  现金折扣cash discount y^=oY L  
kkBU<L2  
  货到付款||现金提货cash on deliver (C.O.D.) 5uo(z,WLR  
:  xZC7"  
  货到付现款cash on arrival M@g gLW  
cf'}*$[S  
  即时付款prompt cash f hG2  
Z5Ihc%J^  
  净价||最低价格付现net cash txo?k/w  
p^rX.?X  
  现金付款ready cash -^H5z+"^  
" B {0-H+  
  即期付款spot cash||cash down||cash on the nail O{#Cd dt:r  
ZPsY0IzLo  
  凭单据付现款cash against documents _CJr6Evs  
|u"R(7N*  
  凭提单付现款cash against bills of lading KN:dm!A  
+)JqEwCrq  
  承兑交单documents against acceptance (D/A) T(UYlLe  
1K9?a;.  
  付款交单documents against payment (D/P) 3c^=<i %  
s|r7DdI  
  追加信用证additional credit||additional L/C ^3|$wB=  
4sBoD=e  
  信用证金额amount of credit 6Y )^)dOi  
W4*BR_H&*  
  赊帐金额credit balance kQd[E-b7  
&NjZD4m`=  
  可撤消信用证revocable L/C 1IQOl  
7(8  
  不可撤消信用证irrevocable L/C u7zB9iQ&  
}r~l7 2 `  
  保兑信用证confirmed L/C oHXW])[  
[y[ v]'  
  不保兑信用证unconfirmed L/C  qj"syO  
WFB|lNf&  
  可转让信用证assignable L/C||transferable L/C ?VZXJO{^  
7]xz8t  
  银行信用证bankers L/C BMWeD  
X,EYa>RSy_  
  有追索权信用证with recourse L/C PnIvk]"Ab  
+'j*WVE%5  
  无追索权信用证without recourse L/C ^xw [d}0 S  
y7)[cvB  
  单一信用证simple credit w+9C/U;|s  
3b)T}g  
  无条件信用证open credit||free credit !BQ ELB$0  
W/r?0E  
  普通信用证general letter of credit #X@<U <R  
5;MK 1l  
  旅行信用证circular letter of credit B%rr}Ro1e  
@EP{VV  
  特别信用证special letter of credit O<Sc.@~  
ZYR,8y  
  信用证底帐letter of credit ledger h}`&]2|]  
M |Q  
  信用证发行帐letter of credit issued account ooU Sb  
2}`Vc{\  
  信用证金额amount of credit aU.0dsq  
&Wv`AoV  
  信用证余额||信用证结欠credit balance /zG-\eU  
4R*<WdT(  
  开立信用证to open a credit N 1f~K.e\  
W3{<e"  
  通过银行开立信用证to establish a credit through a bank [+MH[1Vr={  
TaQ "G  
  电开信用证to cable a credit 9Ajgfy>  
v>y8s&/  
  取消信用证to cancel a credit O { %A&Ui  
_ 2gT1B  
  开出信用证to issue a credit Z!RRe ]"y  
fyg~KF}  
  在某银行开立信用证to arrange a credit with a bank |6(qg5"  
w] 5U  
  修改信用证to amend a credit AY/-j$5+?  
xL39>PB  
  延展信用证有效期to extend a credit 4&]To@>  
}Cmj(k`~  
  增加信用证面额to increase a credit JM+sHHs  
x)#<.DX  
  寄出信用证to send a credit z@%/r~?|  
kJ#[UCqzM  
  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 C:s^s  
~aqT~TL_  
  支付票据payment bill > G4HZE  
CFkW@\]  
  名誉支付||干与付款payment for honour||payment by intervention #.MIW*==  
V 4\^TO`q=  
  结帐||清算||支付settlement *fQ ?A|l!x  
p-Rm,xyL%  
  分期付款instalment 6_9:Eb=^v!  
N'eQ>2>O@  
  滞付||拖欠||尾数款未付arrears iJdrY 6qd  
y,y/PyN)  
  特许拖延付款日days of grace mI?* Z%>g  
hyk|+z`B  
  保证付款del credere Z/NGv  
Jv 6nlK`  
  付款to pay||to make payment||to make effect payment RFZU}.*K$  
[$1: &!(!  
  结帐to settle||to make settlement||to make effect settlement||to square||to balance \'s$ZN$k  
+ 4V1>e+  
  支出||付款to defray||to disburse F= _uNq  
.y %pGi  
  结清to clear off||to pya off PuCwdTan_  
[Hv*\rb  
  请求付款to ask for payment||to request payment I8<Il ^  
0okO+QU,a  
  恳求付帐to solicit payment a%MzNH  
u@=+#q~/P  
  拖延付款to defer payment||to delay payment #51 4a(6  
hapB! ~M?  
  付款被拖延to be in arrears with payment e?^ \r)1  
Pp1zW3+Q  
  还债to discharge gtaV6sD  
*2qh3  
  迅速付款to pay promptly #sz]PZ\  
>0Fxyv8  
  付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly ~8H&m,{j  
r3+<r<gs  
  付款相当慢to pay slowly||to take extended credit + AcKB82  
)XmCy"xx  
  付款不好to pay badly||to be generally in arrear with payments L~*|,h  
z9k*1:  
  付款颇为恶劣to pay very badly||to never pay unless forced tsTR2+GZS  
Lf,CxZL5  
  拒绝付款to refuse payment||to refuse to pay||to dishonour a bill ]+}ZfHp  
`DgaO-Dg3  
  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  
3o+KP[A  
  惠请付款kindly pay the amount||please forward payment||please forward a cheque. qy7hkq.uX  
bc3|;O  
  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  
ONjC(7  
  ||I shall be compelled to take steps to enforce payment. %+AS0 JhB  
8BYIxHHz  
  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  
;,v!7   
  little longer. =&di4'`  
MuDFdbtR  
  索取利息to charge interest :0 W6uFNOU  
Nd]0ta  
  附上利息to draw interest||to bear interest||to allow interest a za o`z  
~pHJ0g:t  
  生息to yield interest b\SXZN)Be  
VqcBwJ!?p  
  生息3% to yield 3% ~/^y.SsWM  
fkdf~Vb  
  存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit Y5n z?a  
.@y{)/  
  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  
^c/mj9M#C  
  打折扣-让价to reduce||to make a reduction `)rg|~#k  
$ a`J(I  
  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 U5|B9%:&  
A;odVaH7  
  新汇票||再兑换汇票re-exchange||re-draft o^6jyb!j  
 pgC d  
  外汇交易exchange dealing||exchange deals K|`+C1!  
V]r hr  
  汇兑合约exchange contract `2>XH:+7F  
uZ@-e|qto  
  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  
t @;WgIp(&  
  远期汇票兑换率forward rate ,E%1Uq"  
hXNH"0VCV  
  套价||套汇汇率||裁定外汇行情cross rate ~ W@X-  
3u*82s\8T  
  付款汇率pence rate aQga3;S!  
;8BA~,4l  
  当日汇率||成交价currency rate \WcB9  
]\7lbLv  
  套汇||套价||公断交易率arbitrage Sobtz}A*  
:"VujvFX  
  汇票交割||汇票议付negotiation of draft 6eM6[  
yji>*XG  
  交易人||议付人negotiator  '6O|H  
"@4ghot t  
  票据交割||让与支票票据议付to negotiatie a bill u %'y_C3  
7 %3<~'v[  
  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  
#XcU{5Qm5  
  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 R5~gH6K|  
|:N>8%@6c  
  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  
VRF6g|0;  
  定期付款payment on term N 'i,>  
'#W_boN  
  年分期付款annual payment HxZ.OZbR  
@;;G88=  
  月分期付款monthly payment||monthly instalment L<=)@7  
.TJ">?  
  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^  
#uKWuGz]  
  立即付款prompt payment||immediate payment (ii( yz|  
U-g9C.  
  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 +c) TDH  
-zKxf@"  
  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  
6 D/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 !` 26\@1  
=~jA oOC@  
  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%5  
{rXs:N@  
  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 q SD9Pue  
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   
|d}MxS`^  
  电汇telegraphic transfer (T.T) x0Z5zV9  
/:[2'_Xl  
  邮汇postal order||postal note (Am.)||post office order||money order H{(]9{  
nE| @IGH  
  本票promissory note (P/N) J|~26lG  
Cifd21v4  
  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  
Z|* !y]We  
  单张承兑general acceptance XL5Es:"+?S  
{9 PR() _  
  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}  
R;}22s  
  拒绝承兑而退票dishonour by non-acceptance LE=k  
%[QV,fD'E  
  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  
[=%YV# O  
  无记名背书general endorsement||blank endorsement xUWr}j4;  
$2#7D* Rx  
  记名式背书special endorsement||full endorsement C+V* Fh3  
!<\Br   
  附条件背书conditional endorsement Rf"Mr:^  
JXU2CyMY  
  限制性背书restrictive endorsement (ywo a  
s (2GFc  
  无追索权背书endorsement without recourse ^U  q  
/VTM 9)u  
  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 oQ2KW..q  
f-RK,#^?,  
  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  
4sF v?W  
  支票薄cheque book Qvoqx>2p5  
! .X.tc  
  支票陈票人cheque drawer NucM+r1P  
zY9 H%  
  持票人cheque holder 15H6:_+=0  
1cJsj  
  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 UVu DQ  
d]v+mVAyE  
  到期支票antedated cheque "5|Lz)=  
]Yyia.B  
  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 $10,000, plus 10% charges }ynT2a#LU'  
8nNsrat  
  支票换现金||兑现to cash a cheque sKaE-sbJY  
3TuC+'`G  
  清理票款to clear a cheque c9Es%@]  
UHO_Z  
  保证兑现to certify a cheque X=X\F@V:u  
c@m5 ~  
  填写支票数额to fill up a cheque g^>#^rLU  
%'Xk)-+y  
  支票上划线to cross a cheque <g2_6C\j  
m>&HuHf  
  开发支票to make out a cheque xycH~ ?  
}OShT+xeX  
  签发支票,开立支票to draw a cheque||to issue a cheque V`hu,Y;%  
Bstk{&ew  
  透支支票to overdraw a cheque uZ6d35MJ  
:Og:v#r8=  
  背书支票to endorse a cheque S5=Udd"  
,t$,idcT+  
  请付票款||清付票款to pay a cheque||to honour a cheque JN3cg  
u V6g[J  
  支票退票to dishonour a cheque _Tm0x>EM  
p#8W#t$  
  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 8yF  
/ONV5IkPy  
  请给出票人R/D||refer to drawer &Y>zT9]$K  
ENh8kD l5  
  存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]n1dp2aH  
mPZGA\  
  文字与数字不一致words and figures differ *e.*=$  
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
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