虚账户
xū zhàng hù
- 名nominal account
虚账户-
与临时性账户或虚账户相对应的账户是永久性账户或实账户。
The accounts relative to the temporary or the nominal accounts are the permanent accounts or the real accounts .
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因此，收入和费用类账户被称为临时性账户或虚账户，此类账户也称为损益表账户。
Therefore , the revenue and expense accounts are called the temporary accounts or the nominal accounts , which are also called the income statement accounts .