生活、工作、学习倘使都能自动，则教育之收效定能事半功倍。所以我们特别注意自动力之培养，使它关注于全部的生活工作学习之中。自动是自觉的行动，而不是自发的行动。自觉的行动，需要适当的培养而后可以实现。 作者:陶行知 以下英语词汇由科教园注册会计师培训班整理。
会计报表statement of account 往来帐目account current
现在往来帐||存款额current accout 销货帐account sales
共同计算帐项joint account 未决帐项outstanding account
贷方帐项credit account||creditor account
借方帐项debit account||debtor account
应付帐||应付未付帐account payable
应收帐||应收未收帐account receivable
新交易||新帐new account 未决帐||老帐old account
现金帐cash account 流水帐running account
暂记帐||未定帐suspense account
过期帐||延滞帐overdue account||pastdue account
杂项帐户sundry account 详细帐单||明细表detail account
呆帐bad account 会计项目title of account
会计薄||帐薄account-book
营业报告书||损益计算表account of budiness||business report
借贷细帐||交验帐account rendered 明细帐account stated
与…银行开立一户头to open an account with
与…银行建立交易to keep account with
继续记帐to keep account 与…有交易to have an account with
作成会计帐||有往来帐项to make out an account with
清算||清理债务to make up an account
清洁帐目||与…停止交易to close ones account with
结帐to close an account 清理未付款to ask an account||to demand an account
结清差额to balance the account with
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
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字与数字不一致words and figures differ
支票时间已过account closed 更改处应加盖印章alterations require initials
时间已过effects not cleared 停止付款payment stopped
支票毁损cheque mutilated 汇款||寄钱to remit||to send money
寄票供取款||支票支付to send a cheque for payment
寄款人a remitter 收款人a remittee 国外汇票foreign Bill
国内汇票inland Bill 跟单汇票documentary bill
空头汇票accommodation bill 原始汇票original bill
改写||换新票据renewed bill 即期汇票sight bill||bill on demand
…days after date||…days after date…日后付款
…months after date||…months after date…月后付款
见票后…日付款…days after sight||…days sight
见票后…月付款…months after sight||…months sight
同组票据set of bills 单张汇票sola of exchange||sole of exchange
远期汇票usance bill||bill at usance 长期汇票long bill
短期汇票short bill 逾期汇票overdue bill
宽限日期days of grace 电汇telegraphic transfer (T.T)
邮汇postal order||postal note (Am.)||post office order||money order
本票promissory note (P/N)
押汇负责书||押汇保证书letter of hypothecation
副保||抵押品||付属担保物collateral security
担保书trust receipt||letter of indemnity
承兑||认付acceptance 单张承兑general acceptance
有条件承兑qualified acceptance 附条件认付conditional acceptance
部分认付partial acceptance
科教园2012年注册会计师暑期强化班(新教材集训班)
注册会计师培训暑期强化班7月23日-8月29日开始在京举行：
财管7月23日—7月28日
会计7月30日—8月04日
审计8月06日—8月11日
税法8月13日—8月17日
经济法8月19日—8月23日
公管8月25日—8月29日
科教园2012注会辅导班报名热线：400-810-2468
