1.v.(多支付款额的)退还，返还款，(用销售债券收入)偿还债务，发新债券取代旧债券 2.n.退(返)还，退款(指退回多交税款，或卖方退还多收的货款)
Q.～annuity返还式年金(指领取年金者死后向其遗产退还一定交纳款额的一种年金制度)

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～bond调换债券，偿债债券(指收回已发旧债券，并以新发行的债券偿付)

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～issue发行新债券偿还旧债券

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～mortgage bond归还有担保的债券

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～order退款单
P.～for any overpayment or a supplemental payment for any deficiency多退少补

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～of duty退税

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～of expenses支出费用的退款

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～of fare退还价款，退还所付费用

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～of tax退税

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～of the amount overpaid退还溢付金额 V. to～the excess amounts paid索回多付的款额

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～the excess on a tax退还多收税款

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～the price照原价偿还