Four short words sum up what has lifted most successful individuals above the crowd: a little bit more.成功的秘诀就是四个简单的字：多一点点。注会考试需要考生付出更多的努力，所以注会学子们要坚持，科教园注册会计师培训班愿与考生共同创造辉煌的注会未来。
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
Few things are impossible in themselves; and it is often for want of will, rather than of means, that man fails to succeed.事情很少有根本做不成的;其所以做不成，与其说是条件不够，不如说是由于决心不够。更多英语辅导资料请关注科教园2012注会辅导班网站内容。
