| 单词 | real account |
| 释义 | > as lemmasreal account real account n. Accounting an account dealing with the material assets of a business, such as its property (cf. sense A. 7). ΚΠ 1853 Janesville (Wisconsin) Gaz. 20 Aug. The method of opening and closing personal and real accounts. 1911 E. E. Spicer & E. C. Pegier Pract. Auditing iv. 116 Impersonal Accounts..may be subdivided into Nominal Accounts, which relate to profit or loss, and Real Accounts, which record assets. 2000 Jrnl. Business Ethics 25 303/2 It is in the periodic closing of these nominal accounts to the ‘real accounts’..that ‘capital accounting’ is formed. < as lemmas |
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