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| Subject | English | Chinese |
| busin. | permanent account | 永久性账目 |
| busin. | permanent account | 永久性账户 |
| econ. | permanent account | 永久性账户 |
| fin. | permanent account | 实帐 |
| fin. | permanent account | 资产负债表帐户 |
| fin. | permanent account | 实帐户 (real account) |
| commer. | permanent account | 永久账户 (与暂记账户 (temporary account) 相对) |
| busin. | permanent account | 实账目 |
| tech. | permanent account | 实账户 (即资产账户负债账户及资本账户) |