[] () a financial account used by non-profit organizations such as charities, universities, etc. to record income and expenses; a report of the income and expenses for a particular period （非营利机构采用的）收支账目◆Donations are credited to the income and expenditure account. 所有捐款均贷记收支账目。◆The society's income and expenditure account for the year end 31 December shows a surplus of £3.7 million. 截至今年 12 月 31 日，协会的收支账目有 370 万英镑的盈余。➡profit and loss account