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  • 您現(xiàn)在的位置:233網(wǎng)校>注冊會(huì)計(jì)師>學(xué)習(xí)筆記>綜合階段

    注冊會(huì)計(jì)師考試必備——常見英語單詞輔導(dǎo)

    來源:233網(wǎng)校 2008年2月28日
    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(zhuǎn)入A的帳戶to charge the amount to As account

      以計(jì)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(jì)算||獨(dú)立帳目on ones own account

      由某人收益并負(fù)風(fēng)險(xiǎn)on ones account and risk||for ones account and risk

      由某人負(fù)擔(dān)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(xiàng)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(rèn)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(fèi)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

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