a financial account that shows how the profits of a business, especially a partnership , have been shared between its owners 盈余分配账户（尤指合夥企业中的利润如何在所有权人之间进行分配的财务账户）
in the UK, an account that shows how the money that a government department has been given has been used 拨款账户（在英国，指记录政府部门如何使用所获拨款的账户）