1.cash account现金账
What are the chief purposes of keeping a petty cash account?
登记零用现金账目的主要目的是什么？
The petty cash account is debited only when the fund is first established.
只有当初次设置备用金时，才借记零用现金账户。
2.running account 流水账
3.suspense account暂记账||未定账
Suspense account a temporary account for funds which have not yet been identified.
暂记帐户记录尚未认定的资金的临时帐户。
4.overdue account||pastdue account逾期账款，过期未付账款||延滞账
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