accountn.账户；帐目；赊账；老主顾；报告；描述；解释；说明；估计；理由；利益；好处；根据v.解释；导致；报账；把 ... 视为；归咎(于)accounts due应收到期帐款

1. The convention does not require an inter-firm consistency in accounting procedures.
   一贯性惯例对公司间的会计处理并未做出要求。
2. Notice that, to make this accounting treatment, China Ping An's net assets per share and cash flow would remain unaffected.
   公告指出，做出此项会计处理后，中国平安的每股净资产和现金流均不受影响。