The paper deduces the form and the operation method of pro memorial (L), journal ledger and branch account, which were prevalent in Venice 500 years ago.

演绎500年前流行于威尼斯的备忘簿、日记帐簿和分类帐簿的格式和操作方法，有助于重新认识《簿记论》的学术价值；

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He tried to open an account at the branch of his bank nearest to his workplace.

他试图在离他工作地点最近的银行分行开立账户。

《柯林斯英汉双解大词典》

Looking back at our bank example above, we could access all the accounts directly and find which ones belong to a specific customer regardless of which branch or region the account belongs to.

再回过头来看上文中的银行示例，我们可以直接访问所有帐户，并且找到属于指定客户的记录，而不必管其帐户属于哪个部门或区域。

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The state-owned Bank of China just opened the first U.S.-branch savings account denominated in Chinese yuan.

FORBES: Gold Shorts Beware China's Million-Strong Gold Savers

This rule goes back to the old days when accounts were kept by hand, and moneys for each depositor were actually held (at least on paper) in the branch where their account was kept.

FORBES: Royal Bank of Canada: Separate Entity Rule Survives As To Restraining Order Served On Manhattan Branch For Debtor's Toronto Accounts

To be reportable, the foreign financial account must be physically located outside of the U.S. For example, a financial account maintained in a foreign branch of a U.S. bank is treated as a foreign financial account subject to reporting.

FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form