注冊會計師考試必備——常見英語單詞輔導3

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清算to settle an account||to liquidate an account||to square an account
    審查帳目||監(jiān)查帳目to audit an account  檢查帳目to examine an account
    轉入A的帳戶to charge the amount to As account
    以計帳方式付款to pay on account
    代理某人||為某人on ones account||on account of one
    為自己計算||獨立帳目on ones own account
    由某人收益并負風險on ones account and risk||for ones account and risk
    由某人負擔for ones account||for account of one
    按某人指示||列入某人帳戶by order and for account of one
    列入5月份帳目for May account
    編入某中帳項下to pass to the account of||to place to the account of
    寄出清算書to send in an account||to send in render an account
    支票薄cheque book  支票陳票人cheque drawer
    持票人cheque holder  不記名支票cheque to bearer||bearer cheque
    記名支票||認人支票cheque to order  到期支票antedated cheque
    未到期支票postdated cheque  保付支票certified cheque
    未獲兌現(xiàn)支票,退票returned cheque
    橫線支票crossed cheque  普通橫線general crossing
    特別橫線special crossing  空白支票blank cheque
    失效支票,過期支票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%費用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
    支票換現(xiàn)金||兌現(xiàn)to cash a cheque  清理票款to clear a cheque
    保證兌現(xiàn)to certify a cheque  填寫支票數(shù)額to fill up a cheque
    支票上劃線to cross a cheque  開發(fā)支票to make out a cheque
    簽發(fā)支票,開立支票to draw a cheque||to issue a cheque
    透支支票to overdraw a cheque  背書支票to endorse a cheque
    請付票款||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
    見票即付持票人payable to bearer  支付指定人payable to order
    已過期||無效out of date||stale  請給出票人R/D||refer to drawer