[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 R+Y4|  
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　　往来帐目account current E8-P"`Qba  
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　　现在往来帐||存款额current accout :sCqjz  
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　　销货帐account sales bR V+>;L0@  
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　　共同计算帐项joint account h(5P(`
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　　未决帐项outstanding account 0Q^Ikiv  
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　　贷方帐项credit account||creditor account %* \es7m}  
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　　借方帐项debit account||debtor account Ps 8%J;  
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　　应付帐||应付未付帐account payable O)"gS!,  
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　　应收帐||应收未收帐account receivable hiUD]5Kp  
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　　新交易||新帐new account &o<F7U'R  
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　　未决帐||老帐old account N2w"R{)j\  
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　　现金帐cash account }X=[WCKU  
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　　流水帐running account 8KR ba4[  
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　　暂记帐||未定帐suspense account _vZ"4L+Iw+  
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　　过期帐||延滞帐overdue account||pastdue account Qm/u h  
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　　杂项帐户sundry account 46 PoM   
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　　详细帐单||明细表detail account ZfB" E  
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　　呆帐bad account kS DZZx  
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　　会计项目title of account ,%)6jYHRw  
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　　会计薄||帐薄account-book =XY\iV1J*  
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　　营业报告书||损益计算表account of budiness||business report >hr{JJe  
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　　借贷细帐||交验帐account rendered +gLPhX:`  
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　　明细帐account stated (x3.poSt  
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　　与…银行开立一户头to open an account with GxKqD;;u?=  
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　　与…银行建立交易to keep account with |Z*J/v'@p  
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　　继续记帐to keep account $bs G]  
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　　与…有交易to have an account with ph-ATJ"  
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　　作成会计帐||有往来帐项to make out an account with `3hSLR  
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　　清算||清理债务to make up an account qk;{c
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　　清洁帐目||与…停止交易to close ones account with 1Y ]TA3:  
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　　结帐to close an account jb^N|zb  
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　　清理未付款to ask an account||to demand an account ]~E0gsq  
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　　结清差额to balance the account with !H}vu]R  
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　　清算to settle an account||to liquidate an account||to square an account rhb@FE)Mc  
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　　审查帐目||监查帐目to audit an account mD/MJt5  
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　　检查帐目to examine an account q2et|QCru  
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　　转入A的帐户to charge the amount to As account P[k$vD  
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　　以计帐方式付款to pay on account j<)9dEM'  
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　　代理某人||为某人on ones account||on account of one a@0BBihz  
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　　为自己计算||独立帐目on ones own account p f_mf.  
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　　由某人收益并负风险on ones account and risk||for ones account and risk ](^(=%  
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　　由某人负担for ones account||for account of one 'GL*u#h  
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　　按某人指示||列入某人帐户by order and for account of one (1NA  

21. 企业会计准则第20 号－－－－－－－－企业合并 &|`C)6[C  
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（Accounting Standard for Business Enterprises No. 20 - Business Combinations） gL3"Gg3  
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22. 企业会计准则第21 号－－－－－－－－租赁 &c*^VL\  
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（Accounting Standard for Business Enterprises No. 21 - Leases） 59Gk3frk(  
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23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量 2~t[RY  
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（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） ~jb"5CX  
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24. 企业会计准则第23 号－－－－－－－－金融资产转移 nO)X!dp}J  
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（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） v$ub~Q6W  
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25. 企业会计准则第24 号－－－－－－－－套期保值 eBJUv]o %  
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（Accounting Standard for Business Enterprises No. 24 - Hedging） c-Pw]Ju  
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26. 企业会计准则第25 号－－－－－－－－原保险合同 o,P.&m{?  
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（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） yZWoN&  
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27. 企业会计准则第26 号－－－－－－－－再保险合同 G
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（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）  HyR!O>  
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28. 企业会计准则第27 号－－－－－－－－石油天然气开采 7YAIA%8  
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（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） ?Q72;/$  
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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 JXj8Br?Z@  
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（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies _Um d  
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and estimates, and correction of errors） X~xd/M=9^  
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30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项 sQ8s7l0D  
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（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） ys#i@  
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31. 企业会计准则第30 号－－－－－－－－财务报表列报 _A0 mxq  
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（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） -!8(bjlJ&  
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32. 企业会计准则第31 号－－－－－－－－现金流量表 8x[YZ@iM-  
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（Accounting Standard for Business Enterprises No. 31 - Cash flow statements） @+ WQ ^  
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33. 企业会计准则第32 号－－－－－－－－中期财务报告 u1c%T@w>Lz  
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（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） |0,vQv  
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34. 企业会计准则第33 号－－－－－－－－合并财务报表 PG]%Bv57  
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（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） z~\t|Z]G,|  
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35. 企业会计准则第34 号－－－－－－－－每股收益 wI5Yn h  
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（Accounting Standard for Business Enterprises No. 34 - Earnings per share） lW 81q2n  
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36. 企业会计准则第35 号－－－－－－－－分部报告 q-Qxbg[>e  
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（Accounting Standard for Business Enterprises No. 35 - Segment reporting） Bu]t*$  
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37. 企业会计准则第36 号－－－－－－－－关联方披露 Cbs5dn(Y  
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（Accounting Standard for Business Enterprises No. 36 - Related party disclosure） wIf {6z{  
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38. 企业会计准则第37 号－－－－－－－－金融工具列报 "Y=+Ls(3o(  
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（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） k'X;ruQ:tF  
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39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则 pDhse2  
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（Accounting Standard for Business Enterprises No. 38 - First time adoption of dC<LDxlv  
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Accounting Standards for Business Enterprises）

企业会计准则目录 M=]5WZO~A  
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Index for Accounting Standards for Business Enterprises u? fTL2~  
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Announced February 2006 j'p1q  
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Effective 2007 for Listed Companies (.3'=n|kE  
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1. 企业会计准则－－－－－－－－-基本准则 |3? 8)z\n  
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（Accounting Standard for Business Enterprises - Basic Standard） 8p1ziz`4>$  
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2. 企业会计准则第1 号－－－－－－－－-存货 W9zE{)Sc~  
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（Accounting Standard for Business Enterprises No. 1 - Inventories） 9F;S+)H4  
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3. 企业会计准则第2 号－－－－－－－－-长期股权投资 "gW7<ilw   
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（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） <ale$[  
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4. 企业会计准则第3 号－－－－－－－－-投资性房地产 H g5++.Bp  
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（Accounting Standard for Business Enterprises No. 3 - Investment properties） O''y>N9  
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5. 企业会计准则第4 号－－－－－－－－-固定资产 efz&@|KR  
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（Accounting Standard for Business Enterprises No. 4 - Fixed assets） YW; Hk1  
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6. 企业会计准则第5 号－－－－－－－－-生物资产 AKu_~bTk  
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（Accounting Standard for Business Enterprises No. 5 - Biological assets） E&~nps8e  
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7. 企业会计准则第6 号－－－－－－－－-无形资产 `xKFqx:e  
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（Accounting Standard for Business Enterprises No. 6 - Intangible assets） I]}>|  
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8. 企业会计准则第7 号－－－－－－－－-非货币性资产 (S^ck%]]a!  
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（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） s* jfMY  
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9. 企业会计准则第8 号－－－－－－－－-资产减值 ?HR%bngK  
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（Accounting Standard for Business Enterprises No. 8 - Impairment of assets） gmSQcN)  
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10. 企业会计准则第9 号－－－－－－－－-职工薪酬 7uI# L}y  
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（Accounting Standard for Business Enterprises No. 9 – Employee compensation ） :wgfW .w  
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11. 企业会计准则第10 号－－－－－－－－企业年金基金 '=cKU0 G#  
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（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） (xyS7q]m  
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12. 企业会计准则第11 号－－－－－－－－股份支付 6/mF2&&g  
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（Accounting Standard for Business Enterprises No. 11 - Share-based payment） h
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13. 企业会计准则第12 号－－－－－－－－债务重组 )fh0&Y; R  
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（Accounting Standard for Business Enterprises No. 12 - Debt restructurings） mrZ`Lm#>pS  
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14. 企业会计准则第13 号－－－－－－－－或有事项 (a{ZJI8_  
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（Accounting Standard for Business Enterprises No. 13 - Contingencies） [N|xzMe  
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15. 企业会计准则第14 号－－－－－－－－收入 ehOs9b  
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（Accounting Standard for Business Enterprises No. 14 - Revenue） yBn_Kd  
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16. 企业会计准则第15 号－－－－－－－－建造合同 :):zNn_>`  
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（Accounting Standard for Business Enterprises No. 15 - Construction contracts） [BXyi  
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17. 企业会计准则第16 号－－－－－－－－政府补助 Jyu`-=It  
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（Accounting Standard for Business Enterprises No. 16 - Government grants） Z g $Tf  
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18. 企业会计准则第17 号－－－－－－－－借款费用 LV.&>@*  
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（Accounting Standard for Business Enterprises No. 17 - Borrowing costs） &(O06QL  
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19. 企业会计准则第18 号－－－－－－－－所得税  Tb#
  
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（Accounting Standard for Business Enterprises No. 18 - Income taxes） jp m#hH{R  
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20. 企业会计准则第19 号－－－－－－－－外币折算 fI11dE9&?[  
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（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）

        回扣to rebate #Wx=v$"  
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　　现金折扣cash discount ]<X2AO1  
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　　货到付款||现金提货cash on deliver （C.O.D.） {8ECNQ[]  

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　　货到付现款cash on arrival AM?Ec1S #a  
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　　即时付款prompt cash `Qq/F]  
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　　净价||最低价格付现net cash 1"$R 3@s;  
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　　现金付款ready cash 6J;i,/ky  
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　　即期付款spot cash||cash down||cash on the nail N ^f}ui i  
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　　凭单据付现款cash against documents &(0N. =R  
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　　凭提单付现款cash against bills of lading `5<1EGJsD  
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　　承兑交单documents against acceptance （D/A） xSOoIsL[  
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　　付款交单documents against payment （D/P） /h-6CR Ka  
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　　追加信用证additional credit||additional L/C *2#FRA#q  
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　　信用证金额amount of credit k-]xSKG  
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　　赊帐金额credit balance *JS"(. '(  

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　　可撤消信用证revocable L/C kDg{>mf  
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　　不可撤消信用证irrevocable L/C uOb2npPj  
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　　保兑信用证confirmed L/C z0;9SZ9  
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　　不保兑信用证unconfirmed L/C Fu mn9  
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　　可转让信用证assignable L/C||transferable L/C wmiafBA e  
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　　银行信用证bankers L/C aulaX/'-_  
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　　有追索权信用证with recourse L/C ?d#Lr*m  
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　　无追索权信用证without recourse L/C G ;jF9i  
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　　单一信用证simple credit R;.d/U|av  
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　　无条件信用证open credit||free credit ,?fN#gc :  
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　　普通信用证general letter of credit Ef-a4P i  
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　　旅行信用证circular letter of credit =;g=GcVK  
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　　特别信用证special letter of credit 0|GpZuGO9  
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　　信用证底帐letter of credit ledger $u&|[vcP0  
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　　信用证发行帐letter of credit issued account o\:$V  
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　　信用证金额amount of credit nxD'r  
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　　信用证余额||信用证结欠credit balance Mo~ki"9.  
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　　开立信用证to open a credit /5jKX 5r  
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　　通过银行开立信用证to establish a credit through a bank #fO*ROe  
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　　电开信用证to cable a credit S\}?zlV  
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　　取消信用证to cancel a credit ~NA1SZ{Y+  
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　　开出信用证to issue a credit +_P8'e%Iy  
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　　在某银行开立信用证to arrange a credit with a bank NYGmLbq  
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　　修改信用证to amend a credit CGCQa0  
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　　延展信用证有效期to extend a credit bx;yHIRb  
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　　增加信用证面额to increase a credit 9/FG,9  
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　　寄出信用证to send a credit ZK%Kgk[\:~  
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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 bELIRM9  
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　　支付票据payment bill @TdQZZ}G\x  
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　　名誉支付||干与付款payment for honour||payment by intervention R5m`;hF  
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　　结帐||清算||支付settlement t |go5DXz4  
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　　分期付款instalment 9Q,Msl4n  
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　　滞付||拖欠||尾数款未付arrears cWgbd^J  
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　　特许拖延付款日days of grace |De!ti  
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　　保证付款del credere IXbdS9,>F  
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　　付款to pay||to make payment||to make effect payment aQl?d<|+lk  
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　　结帐to settle||to make settlement||to make effect settlement||to square||to balance %'RI3gy  
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　　支出||付款to defray||to disburse *p""YEN  
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　　结清to clear off||to pya off #citwMW  
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　　请求付款to ask for payment||to request payment w{_e"N  
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　　恳求付帐to solicit payment S4#A#a2J  
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　　拖延付款to defer payment||to delay payment ~C}
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　　付款被拖延to be in arrears with payment zAKq7'_=  
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　　还债to discharge fo/ D3  
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　　迅速付款to pay promptly -&qRo0^3
 
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　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly Paae-EmC  
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　　付款相当慢to pay slowly||to take extended credit ]&3s6{R  
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　　付款不好to pay badly||to be generally in arrear with payments XD_P\z  
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　　付款颇为恶劣to pay very badly||to never pay unless forced 9f@#SB_H  
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　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill IeRl6r%:  
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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 sh',"S#=@  
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　　惠请付款kindly pay the amount||please forward payment||please forward a cheque. sDzD 8as  
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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. DiZ!c"$  
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　　||I shall be compelled to take steps to enforce payment. qP7&LtU  
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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 M9uH&CD6U  
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　　little longer. b9
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　　索取利息to charge interest k#8S`W8^  
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　　附上利息to draw interest||to bear interest||to allow interest $Nt=gSWw5  
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　　生息to yield interest TS\A`{^T  
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　　生息3% to yield 3% Ev$-P X  
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　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit sx;V,"Y  
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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 +P> A P&  
L]/\C{}k  
　　向银行提款to withdraw ones deposit from a bank 4%',scn  
o+if%3  
　　换取现金to convert into money||to turn into cash||to realize zVc7q7E  
P-E'cb%ub  
　　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 Ovl?j&8  
}\PE {  
　　打折扣购买to buy at a discount [B2>*UPl  
4y]:Gqz~  
　　打折扣出售to sell at a discount ?c=R"Yg$  
=u
:6b} =  
　　打折扣-让价to reduce||to make a reduction 'y+bx?3Z  
1A`?y& Ll  
　　减价to deduct||to make a deduction

        托收collection @??c<]9F  
Dvq*XI5  
　　新汇票||再兑换汇票re-exchange||re-draft ERX |cc  
fo!Lp*'0  
　　外汇交易exchange dealing||exchange deals !q=Q~ea  
RV#uy]  
　　汇兑合约exchange contract :ET3&J L  
_Pfx_+  
　　汇兑合约预约forward exchange contract 5uD#=/oV  
L?D~~Jb  
　　外汇行情exchange quotation li3PR$W V  
$3]E8t  
　　交易行情表course of exchange||exchange table {'c%#\  
@KXz4PU  
　　汇价||兑换率exchange rate||rate of exchange '^-4{Y^2E  
x^='pEt{  
　　官方汇率official rate ~*cY& 9  
1EAVMJ  
　　挂牌汇率||名义汇率nominal rate Zjp5\+hHV  
ku[=QsMv  
　　现汇汇率spot rate |S>J<]H p  
lU50.7<08  
　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate }^GV(]K  
TgQ|T57  
　　兑现率||兑现汇率demand rate 3R:7bex  
Xb+if  
　　长期汇率long rate 8@LykJbP  
1n
"+~N^\  
　　私人汇票折扣率rate on a private bill iM\ZJ6  
C5s N[  
　　远期汇票兑换率forward rate MMxoKL  
[Tb3z:UUvf  
　　套价||套汇汇率||裁定外汇行情cross rate Pdo5sve  
h@>rjeY@  
　　付款汇率pence rate *p#YK|  
G|P
IH#  
　　当日汇率||成交价currency rate `i>B|g-  
{^$"/hj  
　　套汇||套价||公断交易率arbitrage |H+k?C-w  
k+Ma_H`  
　　汇票交割||汇票议付negotiation of draft [[66[;  
RP@idz  
　　交易人||议付人negotiator TNyY60E  
Ng;b!S  
　　票据交割||让与支票票据议付to negotiatie a bill O'& \-j 1  
MlC-
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　　折扣交割||票据折扣to discount a bill I|3v&E1  
sei!9+bZr  
　　票据背书to endorse a bill 4Utx 9^  
>Y8\I  
　　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 Y)*:'&~2e  
EH ~t<  
　　收到汇款to receive remittance chs] ,7R  
S:Y QVj  
　　填写收据to make out a receipt q>5K:5  
H:5-S  
　　付款方法mode of payment ~|kSQ7O^  
8%Eemk>G{  
　　现金付款payment by cash||cash payment||payment by ready cash ~M Mv+d88  
Wfp>BC  
　　以支票支付payment by cheque ;'i>^zX`  
5SQqE@g%  
　　以汇票支付payment by bill n5s2\(  
 f2.|[  
　　以物品支付payment in kind t4[<N  
#sHt3z)6I  
　　付清||支付全部货款payment in full||full payment 3D^!U}E  
6i7
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　　支付部分货款||分批付款payment in part||part payment||partial payment W"[Q=$2<<  
,(y6XUV~  
　　记帐付款||会计帐目内付款payment on account dW#T1mB  
u [Dz~  
　　定期付款payment on term !HCuae3_  
^jB17z[  
　　年分期付款annual payment 'MK"*W8QRM  
V*j1[d  
　　月分期付款monthly payment||monthly instalment }[mLtv%&  
lNbAt4]}f(  
　　延滞付款payment in arrear ~9ynlVb7)r  
&qMt07  
　　预付货||先付payment in advance||prepayment d]r?mnN W  
{NTMvJLm  
　　延付货款deferred payment :/XWk %  
F\Q X=n  
　　立即付款prompt payment||immediate payment .9VhDrCK  
_2~+ %{/m,  
　　暂付款suspense payment

汇款||寄钱to remit||to send money ]Wg&r Y0  
2ut)m\)/)  
　　寄票供取款||支票支付to send a cheque for payment vWVQ8S.  
$Y?[[>u  
　　寄款人a remitter .kc{)d*0K  
Oh;V%G  
　　收款人a remittee FM,o&0HSd  
,buo&DT{L  
　　国外汇票foreign Bill  N~vK8j@  
'b:UafV  
　　国内汇票inland Bill PX>>h}%  
BT|n+Y[  
　　跟单汇票documentary bill yW@YW_2;4  
}m93AL_y  
　　空头汇票accommodation bill EYR%u'&7'  
hh8U/dVk*  
　　原始汇票original bill D:0?u_[W  
/[+qw%>  
　　改写||换新票据renewed bill }e-D&U  
FV\$M6 _  
　　即期汇票sight bill||bill on demand Fd/Ra]@\Y  
b&P2VqYgl  
　　…days after date||…days after date…日后付款 iD)P6"  
S.|%dz  
　　…months after date||…months after date…月后付款 TXbnK"XQ  
2[I[I*"_d  
　　见票后…日付款…days after sight||…days sight p+}eP|N  
6yK"g7  
　　见票后…月付款…months after sight||…months sight .(Tf$V  
^2LqKo\T  
　　同组票据set of bills 91|~KR)  
R_gON*9  
　　单张汇票sola of exchange||sole of exchange n0b{Jg *  
kb[+II  
　　远期汇票usance bill||bill at usance e$N1m:1*  
17[vq!x6  
　　长期汇票long bill -?1ed|I8  
ofuQ`g1hb  
　　短期汇票short bill G5*_  
cv9-ZOxJ  
　　逾期汇票overdue bill yX1OJg[s,  
cB_3~=fV  
　　宽限日期days of grace DEt;$>tl 5  
1i}p?sU  
　　电汇telegraphic transfer （T.T） N >k,"=N/  
r<pt_Cd  
　　邮汇postal order||postal note （Am.）||post office order||money order $!K,5^+  
xPMX\aI|l  
　　本票promissory note （P/N） 3yu,qb'"&  
#Ti5G"C  
　　押汇负责书||押汇保证书letter of hypothecation F32U;fp3  
{jo"@&2 S  
　　副保||抵押品||付属担保物collateral security 'J:xTp  
W<M\b#  
　　担保书trust receipt||letter of indemnity &?M'(` ~  
5Eu`1f?  
　　承兑||认付acceptance 9ZG__R3B1\  
hSXZu?/  
　　单张承兑general acceptance @pV&{Vp  
Q#}c5TjVr  
　　有条件承兑qualified acceptance 9`G}GU]@}  
~(]'ah,  
　　附条件认付conditional acceptance EOXuc9> G  
t(1gJZs>kX  
　　部分认付partial acceptance J3hhh(  
       ?N]G;%3/  
         拒付||退票dishonour {v*X}`.h  
3{M0iNc1  
　　拒绝承兑而退票dishonour by non-acceptance +>Pq]{Uf1j  
dQ Lo,S8(  
　　由于存款不足而退票dihonour by non-payment 8i Ew;I_  
y\R-=Am".  
　　提交presentation `$ pJ2S  
`d4;T|f+=  
　　背书endorsement||indorsement MbeK{8~E%l  
`KUL4) g~  
　　无记名背书general endorsement||blank endorsement ,.AXQ#~&`  
[a7S?%>Bh  
　　记名式背书special endorsement||full endorsement ik5"9b-\<  
<7o@7r'0  
　　附条件背书conditional endorsement 1;HL= F
  
RmQ>.?  
　　限制性背书restrictive endorsement ~?B\+6<V  
J9P\D!  
　　无追索权背书endorsement without recourse rBZ00}  
!,{-q)'D  
　　期满||到期maturity

列入5月份帐目for May account eNrwkV^  
cq9d;~q  
　　编入某中帐项下to pass to the account of||to place to the account of Oyp)Wm;@  
4|NcWpaV7  
　　寄出清算书to send in an account||to send in render an account qG0gc\C}  
8xHjdQr  
　　支票薄cheque book i~tps   
;V^I>-fnm  
　　支票陈票人cheque drawer ^?T,>ZI  
\>+BvF  
　　持票人cheque holder `!.c_%m2  

\$ :)Ka  
　　不记名支票cheque to bearer||bearer cheque t}gK)"g  
4}Hf"L[ l  
　　记名支票||认人支票cheque to order EI@ep~  
RMa#z [{0  
　　到期支票antedated cheque hcQv!!Q"k$  
SpZ mwa #\  
　　未到期支票postdated cheque o+?Ko=vYw  
,62BZyT,T,  
　　保付支票certified cheque ?{>5IjL)en  
!&o>zU.  
　　未获兑现支票，退票returned cheque jxnb<!|?H@  

%Z(lTvqG  
　　横线支票crossed cheque 5S4`.'  
qb5I
pI{U  
　　普通横线general crossing #}xPOz7:  
>IHf5})R  
　　特别横线special crossing #DcK{
|ty  
~PCS_  
　　空白支票blank cheque EZ^M?awB4  
bfA9aT  
　　失效支票，过期支票stale cheque n7d`J_%s  
;T WYO  
　　普通支票open cheque 62#8c~dL  
m\ /V0V\  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y'o.`':\~  
;\t(

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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
q|e<b  
r-o6I:y  
　　支票换现金||兑现to cash a cheque :N>s#{+"3  
2|LkCu)~,"  
　　清理票款to clear a cheque el,n5OZ7  
)>
a^%V9
 
　　保证兑现to certify a cheque m C84fss  
YCNpJGM  
　　填写支票数额to fill up a cheque 9_pOV%Qs  
vC5y]1QDd  
　　支票上划线to cross a cheque .gd'<l  
+#ANc;2g  
　　开发支票to make out a cheque
Ib$
?[  
Zh.[f+l]  
　　签发支票，开立支票to draw a cheque||to issue a cheque 3/2G~$C  
pw1&WP&?3  
　　透支支票to overdraw a cheque T8a!"lPP7  
o<%s\n  
　　背书支票to endorse a cheque 1FmVx  
lF!Iu.MM 9  
　　请付票款||清付票款to pay a cheque||to honour a cheque >"+bL6#  
u< .N\/  
　　支票退票to dishonour a cheque %ck/ Z  
l&v&a!EU  
　　拒付支票to refuse a cheque 3UQ~U 8  
Mhze!!  
　　拒付支票to stop payment of a cheque FcZ)_m6m  
)NS&1$  
　　提示要求付款to present for payment )wz3m L  
yS(tF`H[  
　　见票即付持票人payable to bearer yn-TN_/Y,  
D$y-Kh  
　　支付指定人payable to order _M7NL^B&  
q3R?8Mb  
　　已过期||无效out of date||stale .=4k'99,  
{V~Gr  
　　请给出票人R/D||refer to drawer ]Q0+1'yuK  
w B[H&  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bO?Us

 
 (.B+U'6  
　　文字与数字不一致words and figures differ |\ 4cQ  
9dD;Z$x&Xk  
　　更改处应加盖印章alterations require initials ~b.e9FhdA  
| WMq&-$D  
　　停止付款payment stopped F^|4nBd*ub  
>R}p*=J  
　　支票毁损cheque mutilated