“开支帐目”常见的英文表达是 "expense account" 。
“expense”意为“费用；开支” ，“account”有“帐目；账户”之意，“expense account” 整体就是指记录开支情况的帐目 。例如：You need to keep a detailed expense account for your business trip.（你出差需要保留一份详细的开支帐目。）