中国古代官府为征发赋役与掌握财政收支而制作的一种核算簿帐。汉代郡国要向朝廷上计书（也叫计簿﹐见上计）﹐申报当地户口﹑垦田数字等﹐这种制度为后代所沿袭﹐北朝至唐称为计帐。
以计帐方式付款 to pay on account
会计帐目 account ; accounting books and records
复式计帐 duplex apartment ; compound apartment
审计帐目 audited account
常规计帐模块 general accounting module
统计帐户 statistical account
会计帐薄 Accounts ; accounts book ; accounting books
应计帐户 [会计] Accrued account ; accrual account
会计帐簿 accounting book
怎样运用复式计帐法和会计系统。
合营公司采用人民币为记帐本位币，收支中的外币均应折算为人民币计帐。
The JV Company shall adopt Renminbi ("RMB") as the standard currency for accounting. Foreign exchange in the revenue and expenditure shall be converted to RMB.
单独计算登录数通过强制攻击者保持可计帐的、被认证及被授权，从而解决了许多密码破解问题。
Accounting logs alone solve many password cracking problems by forcing an attacker to be held accountable, authenticated and authorized.
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