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B2 noun 12 min read

账目

zhang mu

Practice it Examples Notes & Tips 账目 in 30 Seconds

Explanation 账目 in your Level:

At the A1 level, you don't really need to use the word '账目' (zhàngmù) yet. It is a bit too formal. Instead, you usually learn words like '钱' (qián - money) and '买' (mǎi - to buy). If you want to talk about a list of things you bought, you might just say '单子' (dānzi - list). Imagine you have a small notebook where you write down 'Apple: 5 yuan' and 'Milk: 10 yuan.' That list is what '账目' means. It's just a record of money coming in and money going out. You can think of it as a 'money list.' Even though you won't use this word in daily greetings, knowing it helps you understand that Chinese has special words for business. If you see it on a sign at a bank, just remember: it means 'records of money.' Keep it simple: it's a list that shows where your money went. You won't need to write it in your first few months of Chinese, but you might see it in a story about a shopkeeper.

By A2, you are starting to learn about shopping and daily life. '账目' (zhàngmù) is like a 'shopping record.' When you buy many things over a week, you might want to see how much you spent total. That record is the '账目.' You might hear a teacher say, '请记账' (qǐng jìzhàng), which means 'please record your expenses.' The '账目' is the result of that recording. It’s more formal than '账单' (zhàngdān), which is just the bill you get at a restaurant. If '账单' is one piece of paper for one meal, '账目' is like the whole month's worth of bills organized in a list. You should know that '账' means money/debt and '目' means items. So it's 'money items.' At this level, just remember it's a formal way to say 'financial records.' You might see it in a simple reading passage about someone saving money or a small family business. It’s a good word to recognize if you want to sound more grown-up when talking about money.

At B1, you are moving into more complex topics like work and social issues. '账目' (zhàngmù) becomes more important here. You should understand that it refers to 'accounts' in a business sense. If you work in an office, you might hear people talking about '核对账目' (héduì zhàngmù), which means 'checking the accounts' to make sure the numbers are right. It’s not just a personal list anymore; it’s a professional record. You need to distinguish it from '账户' (zhànghù), which is your bank account. Remember: you have a '账户' (account), and inside that account, there are many '账目' (records). You should be able to use it in sentences like '我需要整理一下这个月的账目' (I need to organize this month's accounts). It’s also the level where you start to understand that 'clear accounts' (账目清楚) is a sign of a good person or business. You might encounter this word in news stories about companies or in dialogues about office work. It’s a key vocabulary item for transitioning from 'daily Chinese' to 'professional Chinese.'

At B2, you are expected to use '账目' (zhàngmù) accurately in professional and formal contexts. This is the 'Upper Intermediate' level where precision matters. You should know that 账目 refers to a detailed record of debits and credits. You should be comfortable using it with verbs like '审计' (shěnjì - to audit), '造假' (zàojiǎ - to falsify), and '清算' (qīngsuàn - to liquidate/settle). You understand the nuance that 账目 implies a systematic collection of data. In a business discussion, you might say, '为了确保透明度，我们必须公开所有账目' (To ensure transparency, we must make all accounts public). You also recognize common collocations like '账目不符' (accounts do not match) and '财务账目' (financial accounts). At this level, you can explain the difference between 账目, 账单, and 账户 to a lower-level student. You are also aware of the cultural importance of 'clear accounts' in Chinese business ethics. You should be able to read a financial news article and understand how 账目 is being used to describe a company's financial health or a legal investigation.

At the C1 level, your understanding of '账目' (zhàngmù) should be nuanced and flexible. You recognize its use in complex legal and financial documents. You understand that 账目 can sometimes be used metaphorically, such as '历史的账目' (the accounts of history) or '人生的账目' (the accounts of life), referring to a collection of past actions or consequences. You are familiar with more advanced terms like '离任审计账目' (accounts for an audit upon leaving office) or '合并账目' (consolidated accounts). You can discuss the implications of '账目不清' (unclear accounts) on corporate governance and international investment. Your vocabulary includes synonyms and related concepts like '会计分录' (accounting entries) or '总账' (general ledger), and you know how 账目 fits into the broader accounting cycle. You can write detailed reports or participate in high-level debates where the integrity of 账目 is a central theme. You also understand the historical evolution of the term from physical ledgers to cloud-based accounting and how this affects the legal definition of 'financial records' in modern China.

At the C2 level, you have a masterly command of '账目' (zhàngmù). You can use it with native-level precision in any context, from highly technical financial auditing to poetic or philosophical discourse. You understand the subtle differences in how the term might be used in Mainland China versus Taiwan or Hong Kong (where '账目' is still standard but may have different regional legal connotations). You can analyze classical Chinese texts or early 20th-century literature where the term might appear in a different social context. You are capable of identifying '账目造假' (accounting fraud) through complex linguistic clues in financial reports. You can use the word in sophisticated puns or metaphors, and you understand its deep-seated cultural connection to the concept of 'integrity' (信誉) in the long history of Chinese commerce. To you, 账目 is not just a word for 'accounts'; it is a symbol of the systematic recording of truth, whether in finance, history, or personal ethics. You can effortlessly switch between its literal business meaning and its broader socio-political implications in a doctoral-level thesis or a high-level diplomatic negotiation.

Practice it Examples Notes & Tips

账目 in 30 Seconds

账目 (zhàngmù) means 'accounts' or 'financial records.' It is a formal noun used to describe the systematic tracking of money in business or personal contexts.
It is often paired with verbs like 'audit' (审计), 'verify' (核对), and 'organize' (整理). It implies a professional level of detail and accuracy.
Do not confuse it with 'bank account' (账户) or 'bill' (账单). 账目 refers to the actual data and entries, not the account ID or the request for payment.
In Chinese culture, having 'clear accounts' (账目清楚) is essential for maintaining trust and integrity in both business and personal relationships.

The Chinese term 账目 (zhàngmù) is a specialized noun that refers to the systematic record of financial transactions, encompassing both income and expenditure. In a business or formal context, it translates most accurately as 'accounts' or 'financial records.' Unlike a simple 'bill' (账单) or a 'bank account' (账户), 账目 represents the collective data and the categorized entries that tell the story of a person's or organization's financial health. It is the 'what' and 'how' of money movement, often implying a level of detail that requires auditing or careful management. Understanding this word is crucial for anyone navigating Chinese professional environments, as it appears in discussions ranging from tax compliance to corporate transparency.

Etymological Nuance: The character '账' (zhàng) contains the 'shell' radical (贝), which historically served as currency in ancient China, immediately signaling its connection to wealth and debt. The second character '目' (mù) literally means 'eye' but here refers to 'items' or 'list entries.' Together, they signify 'items of money' that must be watched or recorded.
Professional Scope: In modern usage, 账目 is the object of verbs like 审查 (shěnchá - to audit), 核对 (héduì - to verify), and 清理 (qīnglǐ - to clear/reconcile). It is rarely used in casual slang; instead, it maintains a dignified, serious tone suitable for legal, accounting, and administrative settings.

公司每年的账目都必须经过第三方审计机构的严格审查。(The company's annual accounts must undergo a strict review by a third-party auditing firm.)

Historically, 账目 were kept on bamboo slips or in paper ledgers (账本). In contemporary China, while the physical ledger has largely been replaced by digital ERP systems and blockchain technology, the term remains unchanged. It evokes the image of a meticulous clerk recording every copper coin, a tradition of precision that carries into today's high-stakes financial world. When a manager says '把账目给我看' (Show me the accounts), they are not asking for a single receipt, but for the comprehensive history of the project's spending and earnings.

如果账目不清，很容易导致管理层之间的信任危机。(If the financial records are unclear, it can easily lead to a trust crisis among management.)

The concept of 'clearing accounts' (清算账目) is also culturally significant. In Chinese business culture, especially before the Lunar New Year, there is a strong emphasis on settling all outstanding 账目. This is not just a financial necessity but a matter of 'face' (面子) and integrity (诚信). Starting a new year with 'clear accounts' (账目清爽) signifies a fresh start and a reliable reputation. Conversely, having 'messy accounts' (账目混乱) is a red flag for incompetence or even corruption.

Typical Contexts: 1. Corporate Finance: Monthly and yearly financial reporting.
2. Legal Proceedings: Evidence in fraud or embezzlement cases.
3. Non-profit Management: Transparency reports for donors.
4. Family Inheritance: Managing the estate's records.

这些账目记录了过去十年来所有的资金往来。(These accounts record all fund transactions over the past decade.)

In a metaphorical sense, 账目 can sometimes refer to 'metaphorical debts' or 'grudges' in literature, although this is less common than the literal financial meaning. For example, '心里有一本账' (having an account book in one's heart) means someone is keeping track of favors or slights. However, in 99% of B2-level communication, stick to the financial definition. The word is intrinsically linked to the concepts of accountability and transparency. When you analyze 账目, you are looking for balance (平衡), discrepancies (差错), and truth (真相).

由于账目造假，该公司的CEO被判处有期徒刑。(Due to falsifying accounts, the company's CEO was sentenced to prison.)

Using 账目 correctly requires pairing it with specific verbs and adjectives that describe the state of financial records. It functions as a standard noun, usually serving as the object of a sentence. Because it refers to a collection of items, it is almost always used in a collective sense. You don't usually talk about 'one 账目' but rather 'the 账目' of a specific entity or time period.

会计正在忙着核对本月的账目。(The accountant is busy verifying this month's accounts.)

One of the most common sentence patterns involves the adjective 清楚 (qīngchu - clear) or 混乱 (hùnluàn - messy). These describe the quality of the bookkeeping. If you want to say the accounts are transparent and accurate, you say '账目清楚'. If they are suspicious or poorly kept, you say '账目混乱' or '账目不清'. This is a standard way to evaluate a business's integrity during a merger or an audit.

Verb Pairings: 1. 审查 (Audit): '政府将对该慈善机构的账目进行全面审查。' (The government will conduct a full audit of the charity's accounts.)
2. 记录 (Record): '每一笔开支都必须详细记录在账目中。' (Every expense must be recorded in detail in the accounts.)
3. 平衡 (Balance): '到了年底，我们需要确保所有账目都能平衡。' (By the end of the year, we need to ensure all accounts balance.)

In legal contexts, 账目 is often used with the verb 造假 (zàojiǎ - to falsify). This refers to 'cooking the books.' If a company is caught in a scandal, the news will report '账目造假' (falsification of accounts). This is a serious accusation and carries significant weight. Another common phrase is 公开账目 (gōngkāi zhàngmù - to make accounts public), often demanded by shareholders or the public to ensure accountability.

为了增加透明度，村委会决定定期向村民公开账目。(To increase transparency, the village committee decided to regularly make the accounts public to the villagers.)

When discussing personal finances, 账目 can be used to describe the detailed tracking of one's own spending. For instance, if someone is very frugal and careful, you might say they keep their '账目' very strictly. However, for a simple shopping list or a single receipt, words like '小票' (xiǎopiào) or '清单' (qīngdān) are more appropriate. 账目 implies a ledger-like structure with debits and credits.

Common Adjectives: 1. 真实 (Authentic): '真实的账目是企业诚信的基石。' (Authentic accounts are the cornerstone of corporate integrity.)
2. 虚假 (False): '虚假账目会导致严重的法律后果。' (False accounts lead to serious legal consequences.)
3. 繁琐 (Complicated/Tedious): '整理这些繁琐的账目让他头疼不已。' (Sorting out these tedious accounts gave him a huge headache.)

即使是微小的差错，也可能导致整个账目无法对齐。(Even a tiny error can cause the entire accounts to fail to align.)

In academic or formal writing, you might encounter the term in the context of '账目管理' (account management) or '账目审计' (auditing of accounts). These are formal terms used in business schools and accounting firms. When writing an essay about corporate social responsibility, using the term 账目 to discuss financial transparency will make your writing sound professional and authoritative.

新任经理上任后的第一件事就是清理积压已久的账目。(The first thing the new manager did upon taking office was to clear the long-overdue accounts.)

While 账目 might sound like it belongs only in an accounting textbook, you will actually hear it in several real-world scenarios in China. From news broadcasts to office meetings and even family disputes, this word is the standard way to discuss the 'books.'

In the Corporate Office: In a typical Chinese company, especially during the end-of-quarter or end-of-year rush, you'll hear '结账' (closing the books) and '对账' (reconciling the accounts). A manager might say, '我们要核对一下项目账目' (We need to check the project accounts). Here, 账目 refers to the specific budget and expenditure tracking for that project. It's a high-frequency word in any department that handles money, including HR (for payroll accounts) and Sales (for revenue accounts).

“小李，把上个季度的销售账目整理好发给我。” (“Xiao Li, please organize last quarter's sales accounts and send them to me.”)

In the news, 账目 is frequently used when reporting on financial scandals, government audits, or the financial reports of tech giants like Alibaba or Tencent. You'll hear phrases like '账目透明' (transparent accounts) or '账目存在漏洞' (there are loopholes in the accounts). During the 'Two Sessions' (Lianghui), the government often discusses the 'national accounts' (国家账目) and how public funds are being allocated. This gives the word a sense of civic importance and legal weight.

新闻报道称，该慈善基金会的账目完全公开，接受社会监督。(News reports say the charity foundation's accounts are completely public and subject to social supervision.)

In legal and police procedurals (often called 'crime dramas'), 账目 is a key piece of evidence. Detectives might '查账' (check the books) to find evidence of money laundering or bribery. The phrase '做假账' (making fake accounts) is a common trope in these shows. If you are watching a show about a detective chasing a corrupt official, you will hear 账目 mentioned in almost every episode as they look for the 'paper trail.'

In Family/Personal Life: While less formal, families might use the word when discussing inheritance or a shared family business. For example, siblings might argue over the '账目' of their deceased parents' estate. In this context, it carries a lot of emotional weight, as 'clear accounts' represent fairness and 'messy accounts' represent perceived injustice or theft.

“亲兄弟，明算账。” (Even brothers should keep clear accounts.) — A common Chinese proverb emphasizing the importance of financial clarity even among family.

Finally, you might hear it in the context of 'historical accounts' in a non-financial way, though this is much rarer. In some literary contexts, 账目 can refer to the 'list of deeds' one has done in life, often in a religious or philosophical sense (like a 'karmic account'). However, for practical Chinese learning, focus on the financial meaning. Whether you are at a bank, a tax office, or in a boardroom, 账目 is the word that demands attention and accuracy.

审计员发现，该公司的账目中有一笔巨额资金去向不明。(The auditor found that a huge sum of money in the company's accounts was unaccounted for.)

For English speakers, the primary difficulty with 账目 lies in distinguishing it from other 'account-related' words. English uses the word 'account' for many different things—bank accounts, social media profiles, financial records, and even explanations—but Chinese has specific words for each of these. Using 账目 in the wrong place is a common B2-level error.

Mistake 1: Confusing 账目 with 账户 (zhànghù): This is the most frequent error. 账户 is the 'account' you open at a bank or on a website (e.g., a WeChat account). 账目 refers to the records within that account. You cannot 'log into a 账目,' and you cannot 'audit a 账户' in the same sense.

Incorrect: 我忘了我的银行账目密码。 (I forgot my bank account password.)
Correct: 我忘了我的银行账户密码。

不要把“账目”（记录）和“账户”（账号）混为一谈。(Don't confuse 'accounts' (records) with 'account' (ID/profile).)

Another common mistake is using 账目 when you actually mean a 'bill' (账单 - zhàngdān). A 账单 is a single document requesting payment for a specific transaction (like a restaurant bill or a monthly utility bill). 账目 is the comprehensive record of many such transactions. If you are at a restaurant, you ask for the 账单, not the 账目. If you ask for the 账目, the waiter will think you want to see the restaurant's internal financial books!

Mistake 2: Confusing 账目 with 账单 (zhàngdān): Incorrect: 服务员，请给我看看账目。 (Waiter, please show me the accounts.)
Correct: 服务员，请给我账单。 (Waiter, the bill please.)

A third mistake is using 账目 for the physical book itself. The physical book is a 账本 (zhàngběn). While modern accounts are digital, if you are referring to the physical object (the ledger), use 账本. 账目 is the abstract data contained within the ledger. For example, '这本账本里的账目很乱' (The accounts in this ledger are very messy).

Mistake 3: Confusing 账目 with 账本 (zhàngběn): Incorrect: 他把账目掉在水里了。 (He dropped the accounts in the water - implies the data itself was dropped.)
Correct: 他把账本掉在水里了。 (He dropped the ledger/account book in the water.)

虽然账目是电子化的，但我们仍然习惯称之为“账”。(Although accounts are digital, we still habitually call them 'the books'.)

Finally, avoid using 账目 to mean 'an explanation' or 'a story.' In English, we say 'He gave an account of the event.' In Chinese, this is 叙述 (xùshù) or 描述 (miáoshù). 账目 is strictly financial. If you try to use it to mean a story, native speakers will be very confused. Remember: 账目 is about money, money, and more money.

记住：账目只涉及钱，不涉及故事。(Remember: Accounts only involve money, not stories.)

To truly master 账目, you need to know its 'neighbors'—words that share the same semantic field but carry different nuances. Choosing the right one will elevate your Chinese from 'understandable' to 'sophisticated.'

账目 (zhàngmù) vs. 财务报表 (cáiwù bàobiǎo): 账目 is the raw record of transactions. 财务报表 (Financial Statements) are the formal, structured reports (like Balance Sheets or Income Statements) derived from those accounts. You audit the 账目 to ensure the 财务报表 are accurate. Use 账目 for the 'books' and 财务报表 for the 'official reports.'
账目 (zhàngmù) vs. 款项 (kuǎnxiàng): 款项 refers to a specific sum of money or a specific fund. 账目 is the record of where those funds went. For example: '这笔款项没有记录在账目中' (This sum of money was not recorded in the accounts).

在正式报告中，我们通常使用“财务数据”，但在内部讨论时，“账目”更为常用。(In formal reports, we usually use 'financial data,' but in internal discussions, 'accounts' is more common.)

Another related word is 流水 (liúshuǐ). In a modern context, especially with mobile payments like Alipay and WeChat Pay, 流水 refers to the 'transaction flow' or 'transaction history.' It's a more informal, everyday term for the series of transactions. If you are showing someone your recent spending on your phone, you might call it your '账单流水.' 账目 remains more formal and collective.

账目 (zhàngmù) vs. 收支 (shōuzhī): 收支 (Income and Expenses) is a more abstract concept. 账目 is the concrete record of that收支. You might say '我们的收支平衡' (Our income and expenses are balanced), but you would say '账目记录了我们的收支' (The accounts record our income and expenses).

For very formal legal documents, you might see 簿据 (bùjù), which refers to 'books and vouchers/records.' This is highly technical and rarely used in speech. On the other hand, in very casual settings, people might just say 账 (zhàng). For example, '算一下账' (calculate the bill/account). 账目 is the middle-ground, professional-yet-common term.

对比不同的词汇：
1. 账单 (Bill) - 请求付款
2. 账户 (Account) - 存钱的地方
3. 账目 (Accounts) - 钱的记录
4. 账本 (Ledger) - 记录的本子

In summary, while there are many words for 'account' in Chinese, 账目 is your go-to for the records themselves. It implies detail, history, and the need for accuracy. By understanding its relationship with words like 账户, 账单, and 财务报表, you can communicate with precision in any financial or professional situation.

通过整理账目，你可以清晰地看到公司的财务走向。(By organizing the accounts, you can clearly see the company's financial direction.)

How Formal Is It?

Fun Fact

The 'shell' radical (贝) in 账 is because cowrie shells were the earliest form of money in China, dating back to the Shang Dynasty.

Pronunciation Guide

UK /dʒæŋ muː/

US /dʒæŋ muː/

Second syllable 'mù' is often shorter and more forceful in natural speech.

Rhymes With

项目 (xiàngmù) 题目 (tímù) 节目 (jiémù) 条目 (tiáomù) 数目 (shùmù) 盲目 (mángmù) 瞩目 (zhǔmù) 侧目 (cèmù)

Common Errors

Pronouncing 'zh' as 'z' (zàngmù instead of zhàngmù).
Mixing up the tones (zhàngmù is 4th and 4th tone).
Confusing 'mù' (目) with 'mù' (木 - wood) in writing.
Pronouncing 'ang' as 'an'.
Failing to aspirate or retroflex the 'zh' sound.

Difficulty Rating

Reading 4/5

Requires recognizing the 'shell' radical and understanding business context.

Writing 5/5

The character '账' is often confused with '帐' (tent).

Speaking 3/5

Standard 4th-4th tone pattern is easy to say but requires correct retroflex 'zh'.

Listening 4/5

Can be confused with '项目' (project) or '题目' (title) in fast speech.

What to Learn Next

Prerequisites

钱 (qián) 买 (mǎi) 记录 (jìlù) 单子 (dānzi) 银行 (yínháng)

Learn Next

审计 (shěnjì) 财务 (cáiwù) 资产 (zīchǎn) 负债 (fùzhài) 税务 (shuìwù)

Advanced

复式记账 (Double-entry bookkeeping) 权责发生制 (Accrual basis) 现金流量表 (Cash flow statement)

Grammar to Know

The '把' construction with 账目

请把账目核对一下。

Using '对...进行' for formal actions

审计署对该项目的账目进行了全面检查。

Resultative Complements (e.g., 清楚, 乱)

他把账目理清楚了。

Noun compounding in business Chinese

账目管理系统 (Account management system).

Passive '被' in legal contexts

账目被非法篡改了。

Examples by Level

我有一本小账目。

I have a small account book (record).

A1 students use '一本' as a classifier for the book containing the records.

这里的账目很简单。

The accounts here are very simple.

Using '很' (hěn) + adjective to describe the noun.

他不看账目。

He doesn't look at the accounts.

Basic negation with '不' (bù).

账目上有钱吗？

Is there money in the accounts?

Question structure with '吗' (ma).

请看这个账目。

Please look at this account (record).

Polite command with '请' (qǐng).

这是我的账目。

This is my account (record).

Possessive '的' (de).

账目不对。

The accounts are not correct.

Noun + adjective (不对).

他在写账目。

He is writing the accounts.

Present continuous with '在' (zài).

我们要核对一下账目。

We need to check the accounts.

Using '一下' (yīxià) to indicate a brief action.

这个月的账目很清楚。

This month's accounts are very clear.

Time phrase '这个月' acting as an attributive.

他把账目弄丢了。

He lost the accounts (records).

The '把' (bǎ) construction for disposal.

账目里有很多错误。

There are many errors in the accounts.

Locative '里' (lǐ) meaning 'inside'.

你应该每天记账目。

You should record your accounts every day.

Modal verb '应该' (yīnggāi) for advice.

这些账目很重要。

These accounts are very important.

Demonstrative '这些' (zhèxiē) for plural.

谁负责整理账目？

Who is responsible for organizing the accounts?

Question word '谁' (shéi).

我不明白这些账目。

I don't understand these accounts.

Verb '明白' (míngbai) meaning to understand.

会计正在处理公司的账目。

The accountant is processing the company's accounts.

Subject + 正在 + Verb + Object.

由于账目不清，公司被罚款了。

Because the accounts were unclear, the company was fined.

Cause and effect with '由于...被...'.

他花了一个星期才理清账目。

It took him a whole week to straighten out the accounts.

Using '才' (cái) to indicate something took a long time.

所有的账目都必须公开透明。

All accounts must be open and transparent.

Adverbial '公开透明' describing the state.

这些账目反映了我们的支出。

These accounts reflect our expenditures.

Verb '反映' (fǎnyìng) meaning to reflect.

你能不能帮我查一下账目？

Can you help me check the accounts?

Potential question '能不能' (néng bù néng).

账目显示我们去年亏损了。

The accounts show that we lost money last year.

Verb '显示' (xiǎnshì) meaning to show/indicate.

我们要把账目做得漂亮一点。

We need to make the accounts look good (metaphorically or literally).

Complement of result '做得漂亮'.

审计员发现账目中有几笔资金去向不明。

The auditor found several sums of money in the accounts whose whereabouts are unknown.

Complex object with '去向不明'.

为了避税，他们故意混淆了账目。

In order to avoid taxes, they intentionally confused the accounts.

Purpose clause with '为了'.

该项目的账目需要独立审计。

The accounts for this project require an independent audit.

Noun phrase '该项目' acting as a modifier.

账目造假是严重的违法行为。

Falsifying accounts is a serious illegal act.

Subject-predicate structure where the subject is a phrase.

通过审查账目，我们发现了管理漏洞。

By auditing the accounts, we discovered management loopholes.

Prepositional phrase '通过...' showing means.

他被指控侵吞公款并销毁账目。

He was accused of embezzling public funds and destroying accounts.

Passive voice with '被' and coordinated verbs.

每笔交易都必须在账目中如实记录。

Every transaction must be truthfully recorded in the accounts.

Adverb '如实' (truthfully).

我们要对过去三年的账目进行清理。

We need to clear/reconcile the accounts from the past three years.

Using '对...进行' to perform an action on an object.

由于账目管理混乱，该企业的资产评估受到了严重影响。

Due to chaotic account management, the enterprise's asset valuation was severely affected.

Compound noun '资产评估' (asset valuation).

审计报告指出，该公司的账目未能真实反映其财务状况。

The audit report pointed out that the company's accounts failed to truthfully reflect its financial situation.

Formal verb '指出' (point out).

在并购过程中，对目标公司的账目进行尽职调查是必不可少的。

During the merger and acquisition process, conducting due diligence on the target company's accounts is indispensable.

Advanced term '尽职调查' (due diligence).

他精通各种复杂的账目处理技巧。

He is proficient in various complex account processing techniques.

Verb '精通' (be proficient in).

我们要防范利用虚假账目进行洗钱的风险。

We must guard against the risk of money laundering using false accounts.

Complex verb phrase with '防范...风险'.

这些账目不仅是财务记录，更是公司历史的见证。

These accounts are not only financial records but also witnesses to the company's history.

Structure '不仅...更是...' (not only... but also...).

账目公开化是提高政府公信力的重要手段。

Making accounts public is an important means of improving government credibility.

Abstract noun '公信力' (credibility).

通过对账目的深度分析，我们可以预测未来的市场走向。

Through in-depth analysis of the accounts, we can predict future market trends.

Noun phrase '深度分析' (in-depth analysis).

在资本市场的博弈中，账目往往成为博弈各方掩盖真相的工具。

In the game of capital markets, accounts often become tools for various parties to conceal the truth.

Metaphorical use of '博弈' (game/struggle).

倘若账目存在哪怕是毫厘之差，也足以在审计风暴中引发连锁反应。

If there is even a tiny discrepancy in the accounts, it is enough to trigger a chain reaction in an audit storm.

Literary conjunction '倘若' (if).

历史的账目终究会被清算，任何虚假的繁荣都无法长久。

The accounts of history will eventually be settled; any false prosperity cannot last.

Metaphorical use of '清算' and '账目'.

该跨国集团通过复杂的离岸账目转移利润，引发了多国税务部门的联合调查。

The multinational group transferred profits through complex offshore accounts, sparking a joint investigation by tax authorities in multiple countries.

Technical term '离岸账目' (offshore accounts).

账目的精确性不仅关乎法律合规，更关乎企业的伦理底线。

The accuracy of accounts is not only about legal compliance but also about the ethical baseline of the enterprise.

Using '关乎' (concern/relate to) for formal tone.

他试图通过篡改账目来掩盖其挪用公款的行径，但终究难逃法网。

He tried to cover up his embezzlement by tampering with the accounts, but he could not escape the net of the law in the end.

Idiomatic expression '难逃法网'.

在数字化转型的浪潮下，传统账目的审计方式正面临前所未有的挑战。

Under the wave of digital transformation, traditional account auditing methods are facing unprecedented challenges.

Structure '在...浪潮下' (under the wave of...).

只有当账目完全透明时，投资者的信心才能得到真正的建立。

Only when accounts are completely transparent can investor confidence be truly established.

Conditional '只有...才...'.

Common Collocations

审计账目

账目清楚

账目混乱

公开账目

核对账目

清理账目

账目造假

整理账目

查账目

虚假账目

Common Phrases

一本账目

— A set of accounts or a physical ledger book.

他手里拿着一本厚厚的账目。

内账

— Internal accounts (sometimes implying a second set of secret books).

公司通常有内外两套账目。

外账

— External accounts (for tax/public reporting).

外账必须做得合规。

总账

— General ledger; the main set of accounts.

所有的明细账最后都要汇总到总账里。

明细账

— Detailed accounts; subsidiary ledgers.

我们需要查看销售明细账。

烂账

— Bad debt or messy, unrecoverable accounts.

这些旧账目已经成了烂账。

流水账

— A chronological record of transactions; sometimes used metaphorically for boring writing.

他的日记写得像流水账一样。

呆账

— Doubtful accounts; money unlikely to be collected.

银行正在清理这些呆账。

死账

— Bad debt; uncollectible accounts.

这笔借款已经变成了死账。

对账单

— Account statement; reconciliation sheet.

银行每个月都会寄送对账单。

Often Confused With

账目 vs 账户 (zhànghù)

A bank account or user ID. You log into a 账户; you record data in a 账目.

账目 vs 账单 (zhàngdān)

A bill or invoice for a single transaction. A 账目 is the collection of all transactions.

账目 vs 账本 (zhàngběn)

The physical book or digital file. 账目 is the abstract data inside.

Idioms & Expressions

"亲兄弟，明算账"

— Even close brothers should keep clear accounts. Business is business.

虽然我们是好朋友，但亲兄弟明算账，这笔钱还是要写清楚。

Colloquial

"一笔勾销"

— To write off a debt in one stroke; to wipe the slate clean.

既然你道歉了，我们过去的恩怨就一笔勾销吧。

Common

"心中有数"

— To have an account in one's heart; to know the situation well.

对于公司的开支，老板心里有一本账，他心中有数。

Common

"秋后算账"

— To settle accounts after the autumn (harvest); to wait for an opportunity to get revenge.

他现在不说话，是想等事情结束后再跟你秋后算账。

Common

"糊涂账"

— A messy account; a confused or unclear situation.

这件事变成了一笔糊涂账，谁也说不清楚。

Colloquial

"精打细算"

— To calculate carefully; to be very frugal and meticulous with money.

她过日子总是精打细算，从不乱花钱。

Commendatory

"算总账"

— To settle the final account; to have a final showdown.

今天我们要把所有的旧账都拿出来算总账。

Common

"不知凡几"

— Not knowing how many items there are; too many to count (often used for records).

账目中的错误不知凡几。

Literary

"清清楚楚"

— Clear and distinct; often used to describe 账目.

他把每一分钱的去向都记在账目上，清清楚楚。

Common

"明明白白"

— Clear and obvious; transparent.

账目做得明明白白，大家都很放心。

Common

Easily Confused

账目 vs 项目 (xiàngmù)

Similar sound and both use '目'.

项目 means 'project' or 'item' (general), while 账目 is specifically for financial records.

这个项目 (project) 的账目 (accounts) 很乱。

账目 vs 题目 (tímù)

Uses '目'.

题目 means 'title' or 'exam question.'

这个题目的答案在账目里找不到。

账目 vs 数目 (shùmù)

Uses '目' and relates to numbers.

数目 refers to an amount or quantity of something, not a financial record.

这些钱的数目 (amount) 与账目 (accounts) 不符。

账目 vs 条目 (tiáomù)

Uses '目'.

条目 means an entry in a dictionary or a clause in a contract.

请看账目中的这一条目 (entry).

账目 vs 节目 (jiémù)

Uses '目'.

节目 means a TV program or a performance.

晚会节目单已经整理好了。

Sentence Patterns

这是 + [Entity] + 的账目。

这是商店的账目。

[Person] + 正在 + [Verb] + 账目。

会计正在核对账目。

账目 + [Adjective]。

账目很清楚。

为了 + [Purpose], 我们必须 + [Action] + 账目。

为了透明，我们必须公开账目。

由于 + 账目 + [State], [Consequence]。

由于账目不清，他被开除了。

对...的账目进行 + [Formal Action]。

对公司的账目进行外部审计。

账目 + 反映了 + [Abstract Concept]。

账目反映了经营的真实状况。

[Metaphorical Subject] + 的账目 + 终将 + [Action]。

历史的账目终将得到清算。

Word Family

Nouns

账 (zhàng) - debt/account

账本 (zhàngběn) - ledger

账单 (zhàngdān) - bill

账户 (zhànghù) - account ID

账房 (zhàngfáng) - accounting office

Verbs

记账 (jìzhàng) - to keep accounts

算账 (suànzhàng) - to settle accounts

查账 (cházhàng) - to audit

结账 (jiézhàng) - to pay the bill

对账 (duìzhàng) - to reconcile

Adjectives

账面 (zhàngmiàn) - on paper/book value

坏账 (huàizhàng) - bad debt (used as noun/adj)

财务 (finance)

会计 (accounting)

审计 (audit)

报表 (statement)

资金 (funds)

How to Use It

frequency

High in business, medium in daily life.

Common Mistakes

Using 账目 for a bank login. → 账户 (zhànghù)
账目 refers to the records, not the account itself.
Asking for the 账目 in a restaurant. → 账单 (zhàngdān)
A restaurant bill is a 账单. 账目 would mean the restaurant's entire accounting history.
Writing '帐目' in a financial report. → 账目 (zhàngmù)
While '帐' is acceptable, '账' (with shell radical) is the standard for financial contexts in modern Mainland China.
Using 账目 to describe a story. → 叙述 (xùshù)
English uses 'account' for stories (an account of the trip), but Chinese 账目 is strictly for money.
Confusing 账目 with 账本. → 账本 (zhàngběn)
账本 is the physical book. 账目 is the data/items inside.

Tips

Use with '核对'

Always pair 账目 with '核对' (héduì) when you want to say you are checking the books for errors. It sounds very natural.

Account vs. Records

Remember: 账户 is the 'box' (account), 账目 is the 'content' (records). You open a 账户, but you audit the 账目.

New Year Tradition

Mentioning '清理账目' (clearing accounts) around Chinese New Year shows great cultural awareness.

The Shell Radical

Focus on the 贝 radical in 账 to remember it relates to money/wealth.

Audit Context

In a business meeting, use '审计账目' (audit accounts) to sound more professional than just '看钱' (look at money).

Clear vs. Messy

Learn the pair '账目清楚' and '账目混乱'. They are the most common ways to describe the quality of records.

Formal Reports

In very formal reports, you can use '财务记录' (financial records) as a synonym for 账目.

Tent vs. Money

Don't worry if you see '帳目' with the cloth radical; it's an older variant, but '账目' is preferred for money today.

Tone Accuracy

Both are 4th tone. If you don't drop the tone enough, it might sound like 'zhāngmù' (camphor wood), which is very different!

The Eye of the Auditor

Think of the '目' (eye) in 账目 as the auditor's eye looking for errors.

Memorize It

Mnemonic

Imagine an Eye (目) looking at a pile of Shells (贝) to make sure they are all accounted for. The Shells represent the 'Money' (账) and the Eye represents the 'Items' (目).

Visual Association

Picture a professional accountant with glasses (the 'Eye' 目) looking at a computer screen filled with rows of dollar signs (the 'Accounts' 账).

Word Web

Money Records Audit Transparency Ledger Business Accuracy Debt

Challenge

Try to list five things you bought today and call that list your '今日账目'. Then, try to '核对' (verify) if the total matches your bank balance.

Word Origin

The character '账' (zhàng) is a modern variant of '帐' (originally meaning curtain/tent). In ancient times, records were kept on the curtains of a general's tent or in a separate 'accounting tent.' Later, the 'shell' radical (贝) was added to emphasize the financial nature of the word.

Original meaning: A record of debt or items of money kept in a ledger.

Sino-Tibetan (Chinese)

Cultural Context

Be careful when asking to see someone's 账目; in a private context, it can be seen as very intrusive or suspicious, implying you don't trust them.

English speakers often use 'accounts' loosely, but in Chinese, 账目 is strictly for the records. Westerners might say 'I have an account with them,' meaning a relationship, but in Chinese, that's '业务往来' (business dealings).

The 'Account of the Grand Historian' (史记) - though 'account' here is a different word, it shows the Chinese obsession with meticulous recording. The Enron Scandal (often used in Chinese textbooks to explain '账目造假'). Spring Festival debt-clearing traditions.

Practice in Real Life

Real-World Contexts

Corporate Finance

年度账目
审计账目
账目合并
账目调整

Legal/Investigation

虚假账目
销毁账目
账目证据
冻结账目

Non-profit/Charity

账目透明
公开账目
账目监督
社会审计

Small Business

记账目
查账目
账目对齐
流水账目

Personal Finance

家庭账目
个人账目
理清账目
账目支出

Conversation Starters

"你觉得公司的账目应该完全对员工公开吗？"

"如果你发现公司的账目有问题，你会怎么做？"

"在你们国家，审计账目的流程是怎样的？"

"你习惯每天记录自己的生活账目吗？"

"你认为数字化账目比纸质账目更安全吗？"

Journal Prompts

描述一次你整理个人账目的经历，你发现了什么有趣的事情？

论述账目透明对于一个政府或组织的重要性。

如果一个公司的账目出现混乱，可能会导致哪些后果？

谈谈你对“亲兄弟，明算账”这句话的理解。

想象你是一名审计员，在检查账目时发现了一笔可疑的资金，你会如何调查？

Frequently Asked Questions

10 questions

While primarily used in business, it can also refer to household or personal financial records if they are detailed and systematic. For a single receipt, however, use '账单' or '小票'.

No. For social media or bank accounts (the ID/login), always use '账户' (zhànghù) or '账号' (zhànghào).

In a professional setting, '核对' (héduì - to verify/reconcile) and '审计' (shěnjì - to audit) are the most common.

It is collective. It refers to 'the accounts' as a whole. You don't usually count them one by one.

账 is a more general, often more casual term. 账目 is more formal and specific to the 'items' or 'records' in the books.

You can say '做假账' (zuò jiǎzhàng) or '账目造假' (zhàngmù zàojiǎ).

It means 'the accounts do not match,' implying a discrepancy between the recorded numbers and the actual cash or other records.

Generally, no. It almost always implies money. For other lists, use '清单' (qīngdān) or '目录' (mùlù).

Yes, it is a standard term across all Chinese-speaking regions, though the character '账' might sometimes be written as '帳'.

Literally 'flowing water accounts,' it refers to a simple chronological record of transactions. Metaphorically, it describes writing that is just a boring list of events without focus.