While `账单` itself is a simple transactional term, the act of handling it is rich with cultural significance in China. In the West, especially in the US, “going Dutch” (splitting the bill) is the default for meals among friends. In China, particularly in more formal or traditional settings, it's common for one person to treat the entire group. Paying the `账单` for everyone is a way to show generosity, respect, and “face” (`面子 (miànzi)`). Fighting over who gets to pay the bill is a common and often dramatic social ritual, demonstrating eagerness to be a good host or a generous friend. However, modern China is changing. With the rise of mobile payment apps like WeChat Pay and Alipay, splitting the bill, known as `AA制 (AA zhì)`, has become very common among younger people and in casual situations. These apps have a “split bill” function that makes it easy and less awkward. Despite this, for business dinners, family gatherings, or when showing respect to an elder or superior, the tradition of one person paying the entire `账单` remains strong.
`账单` is used in any context where a bill is issued.
The term is neutral and used in both formal and informal contexts without any change in connotation.
The most common point of confusion for learners is distinguishing `账单` from related verbs and other documents.