A financial statement that shows all the assets, liabilities, and operating accounts of a parent company and its subsidiaries.

显示母公司及其下属公司的所有资产、负债、以及帐户情况的财务报表。

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It's not uncommon for operating systems and applications to have default user accounts set up when the operating system is installed.

在安装操作系统时，操作系统和应用程序常常设置了默认的用户帐户。

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The AIX 5l operating system does not support creating accounts to other base DNs.

AIX 5l操作系统不支持为其他基本DN创建帐户。

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But operating such accounts is unprofitable, so banks do little to promote them.

ECONOMIST: Squeezing the banks

In May, Nationwide unveiled plans to move into the small business market, saying it already had enough branches to have a serious impact across the UK, combined with long experience of operating current accounts.

BBC: Nationwide link to RBS branch sale

Each operating company maintained bank accounts with commercial third-party banks, including a main depository account and a disbursement account.

FORBES: Sysco Journal Entries Not Respected by Massachusetts Tax Board