注册会计师考试辅导-常见英语（六）

    文字与数字不一致words and figures differ

    支票时间已过account closed 　　更改处应加盖印章alterations require initials

    时间已过effects not cleared 　　停止付款payment stopped

    支票毁损cheque mutilated　　汇款||寄钱to remit||to send money

    寄票供取款||支票支付to send a cheque for payment

    寄款人a remitter　　收款人a remittee　　国外汇票foreign Bill

    国内汇票inland Bill　　跟单汇票documentary bill

    空头汇票accommodation bill　　原始汇票original bill

    改写||换新票据renewed bill　　即期汇票sight bill||bill on demand

    …days after date||…days after date…日后付款

    …months after date||…months after date…月后付款

    见票后…日付款…days after sight||…days sight

    见票后…月付款…months after sight||…months sight

    同组票据set of bills　　单张汇票sola of exchange||sole of exchange

    远期汇票usance bill||bill at usance　　长期汇票long bill

    短期汇票short bill　　逾期汇票overdue bill

    宽限日期days of grace　　电汇telegraphic transfer （T.T）

    邮汇postal order||postal note （Am.）||post office order||money order

    本票promissory note （P/N）

    押汇负责书||押汇保证书letter of hypothecation

    副保||抵押品||付属担保物collateral security

    担保书trust receipt||letter of indemnity

    承兑||认付acceptance　　单张承兑general acceptance

    有条件承兑qualified acceptance　　附条件认付conditional acceptance

    部分认付partial acceptance