| 释义 |
accountant, a. and n.|əˈkaʊntənt|
Also accomptant.
[a. (15th c.) Fr. accomptant (OFr. acuntant), pr. pple. of accompter, acunter: see account v.]
†A. adj. Giving or liable to give an account; accountable, responsible. (In early usage with plural -s.) Obs.
1494Fabyan vii. 366 He admytted to that offyce William de Hadestok & Anketyll de Aluerun, and sware theym to be accomptauntes, as theyr predecessours were. 1603Shakes. Meas. for M. ii. iv. 86 His offence is so, as it appeares Accountant to the Law, vpon that paine. 1604― Oth. ii. i. 231 Peraduenture I stand accomptant for as great a sin. 1611Speed Hist. Gt. Brit. (1632) ix. ix. 605 [It] was no reason why he should not stand accountant to the Son. 1622Donne Serm. cxxiv. V. 225 He..that is accomptant for their souls. 1649Selden Laws Eng. i. lxvii. 176 (1739) The Guardian in Socage remaineth accomptant to the Heir, for all profits both of Land and Marriage.
B. n.
1. One who renders or is liable to render account; one accountable or responsible. In Law, the defendant in action of Account. (In earliest instances not separable from prec. adj.; afterwards a true n. The pl. was sometimes corruptly accomptance, Fr. accomptans; cf. accidents, -nce, acquaintants, -nce.)
1453Ld. le Scrope in Test. Eborac. (1855) II. 192 Acquyt and discharged of ony dett yat yei, or ony of yaime, owe me, except foreyne accomptaunts and seruaunts accomptaunts. 1523Fitzherbert Surveying 30 a, All the mynistre and partyculer accomptes of euery baylye or reue and other accomptance. Ibid. 30 b, If the accomptance bring him perfyte rentals and court roles. 1613Life Wm. Conq. in Sel. fr. Harl. Misc. (1793) 23 Committed to prison; not as bishop of Bayonne, but as earl of Kent, and as an accomptant to the king. 1630R. Brathwait Eng. Gent. (1641) 223 They must be accomptants in that great assize where neither greatnesse shall bee a subterfuge to guiltinesse, nor their descent plead priviledge for those many houres they have mis-spent. 1649Selden Laws Eng. ii. xx. 98 (1739) He took away the course of farming of Sheriff-wicks, and make the Sheriffs bare accountants for the Annual profits. 1708Chamberlayne Grt. Brit. (1743) i. ii. ii. 46 All accomptants to him for any of his Revenues. 1745Fleetwood Chron. Precios. App. 17 The said accomptant chargeth himself with arrearages. 1809Tomlins Law Dict. s.v. Account, It is no plea by an accomptant that he was robbed. 1844Williams Real Prop. Law (1877) 91 Any crown debtor, or accountant to the crown. 1865Times 17 Aug., An ‘imprest’ means an advance of public money to enable the person to whom it may be made to carry on some public service; and the person to whom the advance is made is called the ‘imprest accountant.’
2. One who counts or can count or reckon; a reckoner, calculator.
1646H. Lawrence Comm. & Warre w. Angels 31 In matters of numbring and account, an accountant will tell you that in a quarter of an hower. 1697W. Dampier Voyages (1729) I. 360 The Mindanaians are no good Accomptants; therefore the Chinese that live here, do cast up their Accompts for them. 1710Steele Tatler No. 228. ⁋10 He is an excellent Penman and Accomptant. 1742Young Night Thoughts ix. 1307 O ye Dividers of my Time! Ye bright Accomptants of my days, and months, and years. c1817J. Hogg Ta. & Sk. V. 21 The best grammarian, the best reader, writer and accountant in the various classes that he attended. 1828Miss Mitford Our Village Ser. iii. 7 (1863) A false accomptant, a stupid arithmetician, would put her out of humour.
3. One who professionally makes up or takes charge of accounts; an officer in a public office who has charge of the accounts. accountant-general, the chief or superintending accountant in various public offices.
1539Househ. Ord. in Thynne's Animadv. (1865) 33 And the said Books shall be examined with the Accomptants and particular Clerkes for the perfecting of the same. 1605Camden Rem. 18 To admonish accontants to be circumspect in entring. 1655Fuller Ch. Hist. vi. 353 Herein the Dean and Chapter of Paul's, were both their own Accomptants and Auditors. 1679–88Secr. Serv. Mon. Chas. II & Jas. II, 121 (1851) To Katherine, the widow and relict of Dr Robert Wood, dec'ed, late accomptant generall of the Revenue in Ireland. 1719D'Urfey Pills (1872) VI. 329 A British accountant that's frolic and free, Who does wondrous Feats by the Rule of Three. 1753Smollett Ct. Fathom 142/1 (1784) A third was the issue of an accomptant, and a fourth the offspring of a woollen-draper. 1829I. Taylor Enthus. (1867) ii. 32 Note particularly and with the scrupulosity of an accomptant. 1878Jevons Prim. Polit. Econ. 82 Skilful accountants should examine the books at the end of the year, and certify the amount of profits due to the men.
†4. A narrator. Obs. rare.
1655Fuller Ch. Hist. Cent xii. i. §70 The same accomptant, when coming to set down, what then, and there was offered to Christ's, or the High-Altar, dispatcheth all with a blanke, Summo Altari nil. |