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单词 accountancy
释义

accountancyn.

Brit. /əˈkaʊnt(ə)nsi/, U.S. /əˈkaʊn(t)nsi/
Forms:

α. 1600s 1800s– accountancy.

β. 1800s accomptancy.

Origin: Formed within English, by derivation. Etymons: accountant n., -ancy suffix.
Etymology: < accountant n.: see -ancy suffix. Compare earlier accountantship n.
1. The art of formally recording, classifying, and interpreting financial transactions and associated events, and of calculating taxes due, esp. within the context of a business; the profession, practice, or duties of an accountant (see accountant n. 2). Cf. accounting n. 1.creative accountancy: see at the first element.
ΘΚΠ
society > trade and finance > management of money > keeping accounts > [noun]
tailing1362
reasona1382
accountantship1640
accountinga1676
accountancy1699
account1715
1699 Wardlaw's Observ. 27 Dec. in Mariner's Mirror (1952) 38 109 It [was]..the method of my Lord Orford's accountancy not to give himself credit on the Ledger for any imprest moneys advanced by his lordship to officers or dealers in the Navy.
1838 J. Bowring Public Revenues & Accts. 7 The mercantile system..has formed the basis of a succession of improvements, until the public accountancy of France is become..incomparably superior to the accountancy of any other nation.
1850 Banker's Mag. Mar. 175 For a Director or Auditor, his large commercial, banking, and railway experience peculiarly fit him, if railway shareholders and the public really desire honest accomptancy.
1872 M. E. Braddon Robert Ainsleigh I. xvi. 287 His task of cleansing this Augean stable of foul accountancy.
1925 Cent. Mag. Jan. 299/2 They deal in capital and credit, which are phantom categories useful only in commercial accountancy.
1954 N. A. H. Stacey Eng. Accountancy 1800–1954 i. ii. 13 It was in the first Railway Acts that accountancy made its début in the modern sense.
2003 K. Sampson Freshers 26 She could never have done the night school in basic accountancy. She could never have gone on to complete her degree.
2. Originally: a job or position as an accountant (now rare). In later use usually: a firm of accountants.
ΘΚΠ
society > occupation and work > business affairs > a business or company > [noun] > companies involved in specific business
misbeliefa1450
safeguarda1450
squatc1450
smearc1476
bleach1486
poulterer1534
water company1710
land-company1805
publishing house1819
railway company1824
oil company1827
bus line1843
rails1848
accountancy1860
art house1882
poulter1884
automaker1899
energy company1910
record label1926
label1930
utility1930
re-roller1931
prefabricator1933
seven sisters1962
energy firm1970
chipmaker1971
fragmentizer1972
fixit1984
infomediary1989
multi-utility1994
1860 Allen's Indian Mail 6 Oct. 730/3 The accountancies and auditorships, being appointments of much responsibility, were of course highly paid.
1920 Harper's Mag. Feb. 418 The husband held an accountancy with a well-established firm, where doubtless he could have stayed for the rest of his life.
1948 V. D. Hench Hist. State College, 1896–1946 79 Current types of enterprises are more varied,..including accountancies, gift shops, bowling alleys, dry cleaning establishments, garages, [etc.].
1986 Theory & Society 15 260 Immigrant-owned travel agencies, law firms, realtors, or accountancies are common to most immigrant communities.
2011 China Econ. Rev. (Nexis) Feb. The third phase is firms coming to support existing Chinese operations, and includes banks, lawyers, accountancies and other service providers.

Compounds

General attributive, as accountancy firm, accountancy profession, accountancy work, etc.
ΚΠ
1840 Times 7 Dec. 1/5 (advt.) Individuals desirous of making honourable arrangements with their creditors..may..obtain the best possible services of a respectable business person..by application at his accountancy offices.
1869 Law Times 30 Oct. 46/2 Treat liberally with gentlemen of the legal profession, upon the introduction of accountancy business.
1874 Manch. Guardian 17 Mar. 2/6 (advt.) A Gentleman who has had considerable experience in the office of an eminent accountancy firm..is open for a position.
1894 Westm. Gaz. 25 Apr. 2/3 Until a monopoly of this is obtained the accountancy profession will always be liable to the present abuses.
1909 Daily Chron. 3 May 6/2 I took situations with firms that would give me a thorough insight into accountancy work.
1920 Pop. Sci. Oct. 101/1 The Accountancy expert is capable of improving his employer's system of bookkeeping and cost accounting.
1993 A. Baverstock Are Bks. Different? iv. 79 The accountancy profession has three different professional representative bodies.
2008 Daily Tel. 22 Dec. (Business section) b1/7 Top accountancy firms are already believed to be working on more than a dozen controversial pre-pack deals.
This entry has been updated (OED Third Edition, December 2011; most recently modified version published online December 2021).
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