注册会计师考试辅导-常见英语（五）

    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