[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 69 PTo  
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　　往来帐目account current )yV|vn  
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　　现在往来帐||存款额current accout }Htnhom0n  
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　　销货帐account sales 6m.ChlO/  
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　　共同计算帐项joint account W\'njN  
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　　未决帐项outstanding account jRswGMx  
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　　贷方帐项credit account||creditor account m=^`u:=  
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　　借方帐项debit account||debtor account Qy)+YhE  
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　　应付帐||应付未付帐account payable Ywj=6 +;  
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　　应收帐||应收未收帐account receivable TZ`@pDi  
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　　新交易||新帐new account ~?V+^<P  
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　　未决帐||老帐old account )KZ1Z$<  
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　　现金帐cash account t/;@~jfr@  
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　　流水帐running account S?X2MX  
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　　暂记帐||未定帐suspense account zW`Zmt\T2  
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　　过期帐||延滞帐overdue account||pastdue account }PZz(Ms  
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　　杂项帐户sundry account FmfPi .;1  
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　　详细帐单||明细表detail account pK)*{fC$`  
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　　呆帐bad account v&6=(k{E@R  
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　　会计项目title of account rAc Yt9M#  
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　　会计薄||帐薄account-book Gj[+{  
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　　营业报告书||损益计算表account of budiness||business report .U8Se+;  
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　　借贷细帐||交验帐account rendered . g CC$  
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　　明细帐account stated 2<dl23  
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　　与…银行开立一户头to open an account with sUaUZO2V  
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　　与…银行建立交易to keep account with VZOf|o  
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　　继续记帐to keep account 0nkon3H  
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　　与…有交易to have an account with sZ,MNF8i  
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　　作成会计帐||有往来帐项to make out an account with G;:D6\  
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　　清算||清理债务to make up an account =F!D waZ  
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　　清洁帐目||与…停止交易to close ones account with 9NH"Ik*  
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　　结帐to close an account F&{RP>  
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　　清理未付款to ask an account||to demand an account `O-LM
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　　结清差额to balance the account with
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　　清算to settle an account||to liquidate an account||to square an account -Yaw>$nJ  
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　　审查帐目||监查帐目to audit an account %G%##wv:  
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　　检查帐目to examine an account b8V]/  
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　　转入A的帐户to charge the amount to As account !6eXJ#~[E  
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　　以计帐方式付款to pay on account b P>!&s_  
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　　代理某人||为某人on ones account||on account of one 1Aq*|JSk(  
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　　为自己计算||独立帐目on ones own account -.A8kJ  
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　　由某人收益并负风险on ones account and risk||for ones account and risk  7w7mE  
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　　由某人负担for ones account||for account of one ZeD""vJRY  

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　　按某人指示||列入某人帐户by order and for account of one '1)BZ!  

21. 企业会计准则第20 号－－－－－－－－企业合并 V:h-K`~/  
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（Accounting Standard for Business Enterprises No. 20 - Business Combinations） 9X
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22. 企业会计准则第21 号－－－－－－－－租赁 M.K-)r,  
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（Accounting Standard for Business Enterprises No. 21 - Leases） -Iz&/u*}f  
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23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量 W G2 E3y  
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（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） F]~rA! g1  
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24. 企业会计准则第23 号－－－－－－－－金融资产转移 !Gu,X'#Ab  
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（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） sDnHd9v<?t  
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25. 企业会计准则第24 号－－－－－－－－套期保值 PMk 3b3)Z  
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（Accounting Standard for Business Enterprises No. 24 - Hedging） ~je#gVoUR  

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26. 企业会计准则第25 号－－－－－－－－原保险合同 -UaUFJa8K&  
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（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） i<|5~tm  
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27. 企业会计准则第26 号－－－－－－－－再保险合同 ^Yei9bXl  
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（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts） ODK$G [-  
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28. 企业会计准则第27 号－－－－－－－－石油天然气开采 >W"g r]R<  
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（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） JicAz1P1W  
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29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正 ^yUel.N5"  
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（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies <va3Ly)c&  
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and estimates, and correction of errors） ; >3q@9\D  
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30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项 \1'3--n  
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（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） I|lz;i}$  
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31. 企业会计准则第30 号－－－－－－－－财务报表列报 /5Wy)-  
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（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） }}XY V eI  
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32. 企业会计准则第31 号－－－－－－－－现金流量表 Pw/Z;N;:V  
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（Accounting Standard for Business Enterprises No. 31 - Cash flow statements） t3K7W2bz  
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33. 企业会计准则第32 号－－－－－－－－中期财务报告 !b0'd'xe  
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（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） 2?ac\c6"  
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34. 企业会计准则第33 号－－－－－－－－合并财务报表 yiGq?WA7  
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（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） %pgie"k  
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35. 企业会计准则第34 号－－－－－－－－每股收益 p+U}oC  
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（Accounting Standard for Business Enterprises No. 34 - Earnings per share） pfgFHNH:  
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36. 企业会计准则第35 号－－－－－－－－分部报告 y0>as
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（Accounting Standard for Business Enterprises No. 35 - Segment reporting） LziEF-_  
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37. 企业会计准则第36 号－－－－－－－－关联方披露 VO3&!uOd  
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（Accounting Standard for Business Enterprises No. 36 - Related party disclosure） C4],7"Sw  
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38. 企业会计准则第37 号－－－－－－－－金融工具列报 zQ9 "i  
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（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） HXhz|s0  
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39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则 q%TWtQS  
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（Accounting Standard for Business Enterprises No. 38 - First time adoption of "l!WO`.zp=  

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Accounting Standards for Business Enterprises）

企业会计准则目录 \O5`R-  
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Index for Accounting Standards for Business Enterprises u-PAi5&n  
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Announced February 2006 5ckL=q"+/  
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Effective 2007 for Listed Companies /ylO["<Q  

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1. 企业会计准则－－－－－－－－-基本准则 6nh!g  
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（Accounting Standard for Business Enterprises - Basic Standard） bh|M]*Pq  
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2. 企业会计准则第1 号－－－－－－－－-存货 ntbl0Sk  
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（Accounting Standard for Business Enterprises No. 1 - Inventories） AE`X4q  
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3. 企业会计准则第2 号－－－－－－－－-长期股权投资 .?R~!K{`  
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（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） e5G)83[=  
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4. 企业会计准则第3 号－－－－－－－－-投资性房地产 D ]Q,~Y&'  
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（Accounting Standard for Business Enterprises No. 3 - Investment properties） |N_tVE  
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5. 企业会计准则第4 号－－－－－－－－-固定资产 )3#gpM  
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（Accounting Standard for Business Enterprises No. 4 - Fixed assets） C(zgBk  
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6. 企业会计准则第5 号－－－－－－－－-生物资产 D \|$!i}  
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（Accounting Standard for Business Enterprises No. 5 - Biological assets） rD=8O#m g  
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7. 企业会计准则第6 号－－－－－－－－-无形资产 FsQeyh>  
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（Accounting Standard for Business Enterprises No. 6 - Intangible assets） %@tKcQ  
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8. 企业会计准则第7 号－－－－－－－－-非货币性资产 `)V1GR2 ES  
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（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） |,3s]b`  
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9. 企业会计准则第8 号－－－－－－－－-资产减值 x|4m*>Ke  
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（Accounting Standard for Business Enterprises No. 8 - Impairment of assets） e??tp]PLn  
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10. 企业会计准则第9 号－－－－－－－－-职工薪酬 6. N?=R  
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（Accounting Standard for Business Enterprises No. 9 – Employee compensation ） Xi$( U8J_  
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11. 企业会计准则第10 号－－－－－－－－企业年金基金 n@5Sp2p  
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（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） hRAI7xk  
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12. 企业会计准则第11 号－－－－－－－－股份支付 u=_"*
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（Accounting Standard for Business Enterprises No. 11 - Share-based payment） mGx!{v~i&  
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13. 企业会计准则第12 号－－－－－－－－债务重组 h OYm =r  
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（Accounting Standard for Business Enterprises No. 12 - Debt restructurings） g4b-~1[S  
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14. 企业会计准则第13 号－－－－－－－－或有事项 \H(r }D$u<  
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（Accounting Standard for Business Enterprises No. 13 - Contingencies） TdG
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15. 企业会计准则第14 号－－－－－－－－收入 wEju`0#;  
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（Accounting Standard for Business Enterprises No. 14 - Revenue） 48%-lkol)  
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16. 企业会计准则第15 号－－－－－－－－建造合同 MTBHFjXO  
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（Accounting Standard for Business Enterprises No. 15 - Construction contracts） \s_lB~"P!3  
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17. 企业会计准则第16 号－－－－－－－－政府补助 w2*.3I,~)B  
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（Accounting Standard for Business Enterprises No. 16 - Government grants） U'(Exr [  
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18. 企业会计准则第17 号－－－－－－－－借款费用 1.S7MSpTV  
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（Accounting Standard for Business Enterprises No. 17 - Borrowing costs） %=p:\+`VI  
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19. 企业会计准则第18 号－－－－－－－－所得税 /<[S> ;!kr  
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（Accounting Standard for Business Enterprises No. 18 - Income taxes） SCwAAE9s]  
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20. 企业会计准则第19 号－－－－－－－－外币折算 M:t!g%  
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（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）

        回扣to rebate $ghAC  
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　　现金折扣cash discount 7JC^+rk  
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　　货到付款||现金提货cash on deliver （C.O.D.） Xk2M.:3`  
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　　货到付现款cash on arrival 4)]w"z0Pc  
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　　即时付款prompt cash \R!.VL3Tx$  
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　　净价||最低价格付现net cash *[ ' n8Z  
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　　现金付款ready cash tKr.{#)  
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　　即期付款spot cash||cash down||cash on the nail fj 14'T  
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　　凭单据付现款cash against documents b*;zdGX.A9  
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　　凭提单付现款cash against bills of lading w@K4u{|  
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　　承兑交单documents against acceptance （D/A） 4[\$3t.L
 
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　　付款交单documents against payment （D/P） )^Ha?;TS  
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　　追加信用证additional credit||additional L/C #F>7@N:5  
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　　信用证金额amount of credit ^A&i$RRO  
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　　赊帐金额credit balance oK-T@ &-  
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　　可撤消信用证revocable L/C "ITC P<+  
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　　不可撤消信用证irrevocable L/C UU7E+4O&  
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　　保兑信用证confirmed L/C !b !C+ \v  
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　　不保兑信用证unconfirmed L/C dwH8Zg$B  
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　　可转让信用证assignable L/C||transferable L/C |*G$ilu  
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　　银行信用证bankers L/C PZT]H?  
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　　有追索权信用证with recourse L/C [RAzKzC\M  
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　　无追索权信用证without recourse L/C 2s^9q9NS"  
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　　单一信用证simple credit tQ,,krw~  
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　　无条件信用证open credit||free credit 3 s@6pI  
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　　普通信用证general letter of credit 9s#Q[\B!  
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　　旅行信用证circular letter of credit .Mn_T*F  
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　　特别信用证special letter of credit 8fG$><@
 
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　　信用证底帐letter of credit ledger "7> o"FQ  
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　　信用证发行帐letter of credit issued account G}2DZ=&>'  
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　　信用证金额amount of credit 5B| &+7dCw  
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　　信用证余额||信用证结欠credit balance '7Ad:em  
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　　开立信用证to open a credit A:-MRhE9X  
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　　通过银行开立信用证to establish a credit through a bank Hm>7|!  
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　　电开信用证to cable a credit gv
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　　取消信用证to cancel a credit B4&K2;fg_  
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　　开出信用证to issue a credit fGwRv%$^  
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　　在某银行开立信用证to arrange a credit with a bank ?k|}\l[X1  
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　　修改信用证to amend a credit =6sA49~M  
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　　延展信用证有效期to extend a credit kVqRl%/3Tb  
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　　增加信用证面额to increase a credit wt@Qjbqd8  
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　　寄出信用证to send a credit @W_=Z0]  
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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 u
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　　支付票据payment bill Ala~4_" WL  
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　　名誉支付||干与付款payment for honour||payment by intervention 7\T~KYb?  
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　　结帐||清算||支付settlement }C'H@:/  
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　　分期付款instalment fr19C%{  
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　　滞付||拖欠||尾数款未付arrears h1A/:/_M6  
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　　特许拖延付款日days of grace | e%o  
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　　保证付款del credere hoDE*
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　　付款to pay||to make payment||to make effect payment )-u0n],  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance NI%&Xhn!*>  
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　　支出||付款to defray||to disburse @[=K`n:n_  
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　　结清to clear off||to pya off b@>MA  
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　　请求付款to ask for payment||to request payment ]zt77'J  
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　　恳求付帐to solicit payment [bK5q;#U4  
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　　拖延付款to defer payment||to delay payment r](%9Y  
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　　付款被拖延to be in arrears with payment e -yL  
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　　还债to discharge 6F)^8s02h  
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　　迅速付款to pay promptly q!y6K*  
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly oRALhaI  
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　　付款相当慢to pay slowly||to take extended credit "J
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　　付款不好to pay badly||to be generally in arrear with payments oZ!1^o3V  
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　　付款颇为恶劣to pay very badly||to never pay unless forced `Vf k
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill [d3i_^\  
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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 e{} oQK  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. "gQ-{ W  
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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. kgZiyPcw  
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　　||I shall be compelled to take steps to enforce payment. [J-uvxD  
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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 -yJ%G1R  
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　　little longer. \8}!aTC  
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　　索取利息to charge interest !Y95e'f.x  
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　　附上利息to draw interest||to bear interest||to allow interest 3&tJD  
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　　生息to yield interest R2`-*PZ_  
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　　生息3% to yield 3% Al0ls  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit G
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5nA *'($j  
　　在银行存款to have money in a bank||to have a bank account||to have money on deposit ~#SLb=K   
Gp.XTz#=  
　　向银行提款to withdraw ones deposit from a bank 0g{`Qd  
m5'nqy F  
　　换取现金to convert into money||to turn into cash||to realize }9FAM@x1K&  
*]#(?W.$w  
　　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 d>wpG^"w  
 qH9bo-6  
　　打折扣购买to buy at a discount 5?=haGn  
L8WYxJ k  
　　打折扣出售to sell at a discount |~d8j'rt  
F39H@%R  
　　打折扣-让价to reduce||to make a reduction lB< kf1[  
02RZ>m+  
　　减价to deduct||to make a deduction

        托收collection D~T;z pS  
&WV&_z  
　　新汇票||再兑换汇票re-exchange||re-draft ui .riD[,O  
?"Ec#,~  
　　外汇交易exchange dealing||exchange deals E-v
#G~  
]; Z[V  
　　汇兑合约exchange contract AbA_s I<;  
1{Kv  
　　汇兑合约预约forward exchange contract tE(_Cg  
3vC"Q!J&  
　　外汇行情exchange quotation y{k65dk-  
6cVJu%<V  
　　交易行情表course of exchange||exchange table F[5sFkM7  
Pu0 <Clh  
　　汇价||兑换率exchange rate||rate of exchange 9%& =n  
{"vTa
Y@  
　　官方汇率official rate 'i;/?'!W6  
W&Xm_T[Q  
　　挂牌汇率||名义汇率nominal rate $GJuS^@%  
duq(K9S  
　　现汇汇率spot rate EFdo-.Ax  
<_ruVy0]  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate NjH` AMGBT  
n1
  
　　兑现率||兑现汇率demand rate T)lkT?  
N?j #=b+D  
　　长期汇率long rate Y2d(HD@  
08MY=PC~R  
　　私人汇票折扣率rate on a private bill $i9</Es P  
|6o!]~&e$1  
　　远期汇票兑换率forward rate q445$ndCT  
e$l*s/"0t  
　　套价||套汇汇率||裁定外汇行情cross rate _)XZ;Q  
8k_cC$*Ng  
　　付款汇率pence rate M;j)F  
|E?,hTRe5  
　　当日汇率||成交价currency rate ]y\Wc0q  
y{g"w  
　　套汇||套价||公断交易率arbitrage ,p)Qu%'  
+[B@83  
　　汇票交割||汇票议付negotiation of draft +cwuj  
8s9ZY4_  
　　交易人||议付人negotiator t->I# t7  
4o3TW#  
　　票据交割||让与支票票据议付to negotiatie a bill >!3r7L
gK  
Y{I,ipU.  
　　折扣交割||票据折扣to discount a bill rr^?9M*{V  
b<27XZ@  
　　票据背书to endorse a bill SQ la]%  
*nx$r[Mqj  
　　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 r?2J 
 
lnQY_~s  
　　收到汇款to receive remittance HAmAmEc,  
@bF4'M  
　　填写收据to make out a receipt MG:eI?G/'  
;:1o|>mX
 
　　付款方法mode of payment `Rx\wfr}  
0)]?@"j  
　　现金付款payment by cash||cash payment||payment by ready cash ~s2la~gu  
JXQh$hs  
　　以支票支付payment by cheque +lw8YH  
!rTkH4!_  
　　以汇票支付payment by bill p+ #]Jr  
p8(Z{TSv  
　　以物品支付payment in kind XsGc!o  
!,9;AMO -  
　　付清||支付全部货款payment in full||full payment S+bpWA  
G]zyx"0Sqb  
　　支付部分货款||分批付款payment in part||part payment||partial payment LV@tt&|N  
{F ',e~}s  
　　记帐付款||会计帐目内付款payment on account !W/"Z!k  
KnC:hus  
　　定期付款payment on term PVaqKCj:6W  
.&2~gA  
　　年分期付款annual payment |_mN:(3  
}v6@yU  
　　月分期付款monthly payment||monthly instalment PW+B&7{  
qFXx/FZ  
　　延滞付款payment in arrear o[%\W  
]([^(&2  
　　预付货||先付payment in advance||prepayment 7;9 Jn  
G=PX'dS  
　　延付货款deferred payment 9`tSg!YOh  
'x<o{Hi"\B  
　　立即付款prompt payment||immediate payment s)G?5Gz  
a= (vS  
　　暂付款suspense payment

汇款||寄钱to remit||to send money 6&o? #l;|  
]GBlads  
　　寄票供取款||支票支付to send a cheque for payment (0["|h32,  
.'b|pd  
　　寄款人a remitter F *1w8+  
+ />f?+  
　　收款人a remittee 7Q9| P?&:z  
sGx3O i   
　　国外汇票foreign Bill wz>[CXpi_  
U|Uc|6  
　　国内汇票inland Bill w+$~ds  
&WZ&Tt/)/  
　　跟单汇票documentary bill CU:HTz=  
<R?S  
　　空头汇票accommodation bill #gVWLm<  
}#S1!TU  
　　原始汇票original bill :eIQF7-  
gv){&=9/  
　　改写||换新票据renewed bill $LVzhQlD  
Y h53Z"a  
　　即期汇票sight bill||bill on demand n`V?n  
K>TEt5  
　　…days after date||…days after date…日后付款 f)mOeD*u|  
<H$!OPV  
　　…months after date||…months after date…月后付款 n=?wX#rEC#  
pj$kSS|m6-  
　　见票后…日付款…days after sight||…days sight aYM~Ub:x{  
FKUo^F?z  
　　见票后…月付款…months after sight||…months sight }WhRJr`a  
[Sj"gLj  
　　同组票据set of bills ozKS<<  
j Vh:Bw  
　　单张汇票sola of exchange||sole of exchange z[@i=avPG  
@^/aS;B$>  
　　远期汇票usance bill||bill at usance xQl}~G]!  
Z5 7.+z<  
　　长期汇票long bill +X`&VO6~  
%cBOi_}}~  
　　短期汇票short bill  : 76zRF  
(\o4 c0UzK  
　　逾期汇票overdue bill -/2B fIq  
w[$oH ^7  
　　宽限日期days of grace w|Ry)[  
L4Kg%icz l  
　　电汇telegraphic transfer （T.T） _Tm]tlV  
;NE4G;px4<  
　　邮汇postal order||postal note （Am.）||post office order||money order UD.Zn E{"  
qHT73_R  
　　本票promissory note （P/N） CM%;/[WBxy  
I;n< ) >  
　　押汇负责书||押汇保证书letter of hypothecation K-@\";whF  
/nv+*+Q?d  
　　副保||抵押品||付属担保物collateral security ([^#.x)hz  
3V7WIj<  
　　担保书trust receipt||letter of indemnity bI`JG:^b  
\&~YFjB  
　　承兑||认付acceptance uUV"86B_  
G"tlJ7$myQ  
　　单张承兑general acceptance S^
D7}  
3SI0etVr  
　　有条件承兑qualified acceptance Y]5spqG  
i=1crJ:  
　　附条件认付conditional acceptance *K|ah:(r1\  

&=kb>*  
　　部分认付partial acceptance \ \Tz'>[\  
       <EcxNj1  
         拒付||退票dishonour 7WUvO  
z'Z[mrLq  
　　拒绝承兑而退票dishonour by non-acceptance y ?P`vHf  
O&&_)  
　　由于存款不足而退票dihonour by non-payment E m^Dg9  
-Sn'${2  
　　提交presentation TI\xCIH  
2i;ox*SfpU  
　　背书endorsement||indorsement cA|vH^:  
0TSB<,9a[  
　　无记名背书general endorsement||blank endorsement La3
rX  
5pC}ZgEa<  
　　记名式背书special endorsement||full endorsement }}ic{931  
0w0{@\9  
　　附条件背书conditional endorsement (9kR'kr  
-(>Ch>O  
　　限制性背书restrictive endorsement co1aG,>"q  
0FY-e~xr  
　　无追索权背书endorsement without recourse w W/q#kc  
}S3 oX$  
　　期满||到期maturity

列入5月份帐目for May account Bf]Bi~w<  
R dwt4A+  
　　编入某中帐项下to pass to the account of||to place to the account of y Vm>Pj6  
h3&|yS|  
　　寄出清算书to send in an account||to send in render an account mo] l_'  
>C!^%e;m  
　　支票薄cheque book ,W|-?b?   
4#7*B yvf  
　　支票陈票人cheque drawer <Z<meB[g  
5E"^>z  
　　持票人cheque holder k4hk* 0Jq  
&e;Qabwxva  
　　不记名支票cheque to bearer||bearer cheque 3+s$K(%I  
V$w lOMp  
　　记名支票||认人支票cheque to order 'L-DMNxBr  
!U>WAD9  
　　到期支票antedated cheque f7][#EL  
.RJMtmp  
　　未到期支票postdated cheque 6]d]0TW_  
SY[3O   
　　保付支票certified cheque fByf~iv,  
X?wZ7*'1  
　　未获兑现支票，退票returned cheque $7c,<=  
!|i #g$  
　　横线支票crossed cheque q~[sKAh  
d[J_iD{ &  
　　普通横线general crossing n=C"
pH#  
{?IbbT  
　　特别横线special crossing RR ^7/-  
?6&8-zt1?  
　　空白支票blank cheque L YF|  
UO@K:n  
　　失效支票，过期支票stale cheque O>1Cx4s5  
{vCtp   
　　普通支票open cheque p^k0Rad  
X(MS!RV  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S6JXi>n  
y^}uL|=  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]VLseF  
 e
]1Zey  
　　支票换现金||兑现to cash a cheque 7[1|(6$  
o!KDeY  
　　清理票款to clear a cheque L*[3rqER  
=urGs`\  
　　保证兑现to certify a cheque wN4#j}C  
M?%x=q\<  
　　填写支票数额to fill up a cheque URrx7F98  
J:glJ'4E  
　　支票上划线to cross a cheque Pap6JR{7  
SnQT1U%  
　　开发支票to make out a cheque 3cL iZ%6^  
` w\P- q  
　　签发支票，开立支票to draw a cheque||to issue a cheque HdI)Z<Krp  
`>)Ge](oN  
　　透支支票to overdraw a cheque 62qjU<Z
 
-LszaMR}  
　　背书支票to endorse a cheque 2*V[kmD/3  
3S7"P$q  
　　请付票款||清付票款to pay a cheque||to honour a cheque >a<1J(c  
dM^Z,;u  
　　支票退票to dishonour a cheque DJ:'<"zH7  
DI
{*E  
　　拒付支票to refuse a cheque mA+:)?e5~  
2icQ (H;  
　　拒付支票to stop payment of a cheque U\tx{CsSz  
0zB[seyE  
　　提示要求付款to present for payment </`\3t  
\>- M&C  
　　见票即付持票人payable to bearer ([dd)QU  
@ gWd  
　　支付指定人payable to order #6<1 =I'j  
lnyf
Aq}w  
　　已过期||无效out of date||stale F9u?+y-xb  
Fds 11 /c7  
　　请给出票人R/D||refer to drawer R/ZScOW[  
=#S.t:HQ*  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds daI_@kY"  
~! -JN}H m  
　　文字与数字不一致words and figures differ \toU zTT  
UgC65O2  
　　更改处应加盖印章alterations require initials =x\`yxsG  
Oti*"dV\::  
　　停止付款payment stopped Zob/H+]  
@I`^\oJ  
　　支票毁损cheque mutilated