'Duì zhàng' literally means 'to match accounts' — 'duì' (to match, align, or verify) and 'zhàng' (account, record, or ledger). Together, the term refers to the financial process of comparing two sets of records — such as a company’s internal ledger and its bank statement — to ensure they agree and identify any discrepancies. It is a core procedure in accounting, bookkeeping, and finance departments.

This verb is commonly used in business, banking, and administrative contexts, especially during month-end closing, audit preparation, or after transactions like payroll disbursement or vendor payments. While it can be used transitively ('duì zhàng yí gè yuè de jìlù'), it often appears without an explicit object when the context is clear. The action implies careful verification, not just casual checking — accuracy and documentation are essential.