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注册会计师考试必备——常见英语单词辅导

来源:233网校 2008年2月28日
清算to settle an account||to liquidate an account||to square an account

  审查帐目||监查帐目to audit an account  检查帐目to examine an account

  转入A的帐户to charge the amount to As account

  以计帐方式付款to pay on account

  代理某人||为某人on ones account||on account of one

  为自己计算||独立帐目on ones own account

  由某人收益并负风险on ones account and risk||for ones account and risk

  由某人负担for ones account||for account of one

  按某人指示||列入某人帐户by order and for account of one

  列入5月份帐目for May account

  编入某中帐项下to pass to the account of||to place to the account of

  寄出清算书to send in an account||to send in render an account

  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

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