对方[对销]账户，抵销科目，轧账方式

抵销帐户；轧帐方式

contra accounts───抵销帐户；轧帐方式

control account───统驭帐户

control accounts───统制账户

nostro account───（国外汇兑）往（来）帐；我方帐户

vostro account───来帐

cost-account───[会计]成本帐户

joint account───联合帐户；[会计]共同帐户

on account───记帐，[会计]赊帐；分期付款

on no account───决不

Until closing, this account is classified as a contra account to Retained Earnings .───借记账户——应付债券折价是一个抵消负债账户。

Until closing, this account is classified as a contra account to Retained Earnings.───在结帐之前, 这一帐户一直作为“保留盈利”的备抵帐户.

The accumulated depreciation shall be presented as the contra account of the fixed asset.───备抵折旧应列于固定资产下的抵销科目.

Until closing, this account is classified as a contra account to retained earnings.───之前，这一帐户一直作为“保留盈利”的备抵帐户。

Until closing, this account is classified as a contra account to Retained Earnings.

The accumulated depreciation shall be presented as the contra account of the fixed asset.