| 单词 | control account |
| 释义 | > as lemmascontrol account control account n. Accounting and Bookkeeping an account used to record the balances on a number of subsidiary accounts and to provide a cross-check on them. ΘΚΠ society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > other types of accounts calends of exchangec1374 scorea1400 pipe1455 mensalc1475 profit and loss1553 stock1588 bank account1671 lump-account1699 revenue account1703 profit and loss account1721 sundry1736 drawing account1737 stock account?1768 private account1772 trading account1780 Flemish account1785 capital account1813 embankment1813 cost account1817 cash-credit1832 current account1846 savings account1850 deposit account1851 suspense account1869 control account1908 checking account1923 ghost account1933 numbered account1963 budget account1969 ISA1975 MSA1993 1908 C. M. Day Accounting Pract. ix. 66 The sales accounts should always be entered in a special ledger and a control account for them kept in the general or private ledger. 1944 Public Documents Mass. 14 79 It is suggested that the Comptroller's Bureau be requested to set up a control account in the general ledger for the stock ledger. 1952 J. J. W. Neuner in J. K. Lasser Executive Course in Business Managem. xvii. 625 The use of an accounts-receivable ledger control account..acts as a means of safeguarding cash received from customers. 2005 R. L. Weil & M. W. Maher Handbk. Cost Managem. (ed. 2) 33/1 Do not change the balance in a control account unless you make a corresponding change in one of the subsidiary accounts. < as lemmas |
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