賬戶的對(duì)應(yīng)關(guān)系即賬戶間應(yīng)借應(yīng)貸的相互關(guān)系,發(fā)生對(duì)應(yīng)關(guān)系的賬戶稱作對(duì)應(yīng)賬戶。