支票薄 cheque book 支票陈票人 cheque drawer 持票人 cheque holder 不记名支票 cheque to bearer/bearer cheque 记名支票/认人支票 cheque to order 到期支票 antedated cheque 未到期支票 postdated cheque 保付支票 certified cheque 未获兑现支票，退票 returned cheque 横线支票 crossed cheque 普通横线 general crossing 特别横线 special crossing 空白支票 blank cheque 失效支票，过期支票 stale cheque 普通支票 open cheque 打10%折扣的10000元支票，(即9000元) a cheque for $10，000， less 10% discount 加10%费用的10000元支票，(即11000元) a cheque for $10，000， plus 10% charges 支票换现金/兑现 to cash a cheque 清理票款 to clear a cheque 保证兑现 to certify a cheque 填写支票数额 to fill up a cheque 支票上划线 to cross a cheque 开发支票 to make out a cheque 签发支票，开立支票 to draw a cheque/to issue a cheque 透支支票 to overdraw a cheque 背书支票 to endorse a cheque 请付票款/清付票款 to pay a cheque/to honour a cheque 支票退票 to dishonour a cheque 拒付支票 to refuse a cheque 拒付支票 to stop payment of a cheque 提示要求付款 to present for payment 见票即付持票人 payable to bearer 支付指定人 payable to order 已过期/无效 out of date/stale 请给出票人 R/D/refer to drawer 存款不足 N/S/N.S.F./not sufficient funds/I/F/insufficient funds 文字与数字不一致 words and figures differ 支票交换时间已过 account closed 更改处应加盖印章 alterations require initials 交换时间已过 effects not cleared 停止付款 payment stopped 支票毁损 cheque mutilatedAccount 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner"s equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders" equity 股东权益 Window dressing 门面粉饰标题：能介绍一下营业税的知识吗 TOPIC: Would you please give the general introduction of the business tax? 对话内容： 纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗? Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 税务局：尽我所能吧!一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 纳税人：什么是应税业务? Taxpayer: what do you mean by the taxable services? 税务局：税法有明确的规定。
比如交通运输、建筑安装、金融保险等。
不包括加工、修理、修配业务，因为它们要缴增值税。
Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like.they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 纳税人：不动产好理解，无形资产指什么? Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 纳税人：计税收入如何确定? Taxpayer: what about the tax base? 税务局：大多数情况下指全部价款包括价外费用。
Tax official: in most case, it is the total consideration received, including additional fees and charges. 纳税人：预收的价款也计算在内吗? Taxpayer: does that include the turnover received in advance? 税务局：对于无形资产和不动产是这样。
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 纳税人：无偿赠送呐? Taxpayer: and what about the donation? 税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. 纳税人：收款是外币怎么办? Taxpayer: what can we do if we receive turnover in the form of foreign currency? 税务局：按收入当日或当月一日的汇率换算。