memorandum account

例句：

1. 1.We need to keep a memorandum account of all expenses.
   我们需要保留所有开支的备忘录账户。
2. 2. The company has established a memorandum account for overseas investments.
   该公司已为海外投资设立了一个备忘录账户。
3. 3. The memorandum account is used to record the details of the transaction.
   备忘录账户用于记录交易详情。