Correct

出账

/ chū zhàng /
Strokes

Example

As a Verb

enter an item of expenditure in the accounts

1
de
zhāodàifèi
招待费
zuòwéi
作为
业务
kāizhī
开支
chū
zhàng
  

His entertaining could be entered as a business expense.

As a Noun

item of expenditure

2
Zhège
这个
yuè
chū
zhàng
tài
duō
  

We have had immense expenses this month.

3
yào
必要
de
chū
zhàng

necessary expenditures