单词 | merchants' accounts |
释义 | > as lemmasmerchants' accounts merchants' accounts n. the type of accounting specific to the business of a merchant, spec. book-keeping by double entry (obsolete); (also) the accounts kept by a merchant; cf. merchant accounts n. ΚΠ 1633 R. Handson (title) Analysis or resolution of merchants accompts. 1787 W. Combe Anderson's Hist. Origin Commerce (rev. ed.) II. 130 The author has in his possession the first work ever published in England on the art of Italian merchants-accounts, or Book-keeping by Double-entry. 1820 New Monthly Mag. Dec. 602/1 Being afterwards sent to learn merchants' accounts, Haydon neglected those tedious studies for poetry and drawing. 1879 Jrnl. Jurisprudence 23 219 The question whether..interest is chargeable on merchants' accounts, and if so, from what point of time, has not yet been formally settled by the Supreme Court. 1902 Sc. Law Rev. & Sheriff Court Rep. 18 39 I am inclined to think that this claim may not improperly be included in the category of ‘merchants' accounts’. 1977 T. H. Lloyd Eng. Wool Trade v. 169 The way in which the Exchequer acted upon the Chancery order is explained in a note preceding the enrolment of the merchants' accounts. < as lemmas |
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