单词 | accounting |
释义 | accountingn. 1. a. The action or process of reckoning, counting, or computing; numeration, computation, calculation; (also) an instance of this. Occasionally in extended uses. Now chiefly in sense 1b. ΘΚΠ the world > relative properties > number > enumeration, reckoning, or calculation > [noun] > action of calculating or counting accountc1300 numberingc1325 telling1340 calculingc1374 countingc1380 accountinga1387 summinga1387 calculation1393 count?a1400 computationc1425 reckoningc1425 numeration?a1475 supputation?a1475 compute1531 calcule1601 summing up1607 computing1629 subduction1656 enumerating1864 headcount1913 the world > relative properties > number > mathematics > [noun] > mathematical enquiry > process of calculating accountinga1387 workingc1400 work1557 approximation1695 calculating1710 composition1827 figuring1859 extension1861 complementation1946 a1387 J. Trevisa tr. R. Higden Polychron. (St. John's Cambr.) (1865) I. 39 (MED) Dionysius Exiguus acordeþ nouȝt with þe Gospel in acountynge of ȝeres. ?a1425 Mandeville's Trav. (Egerton) (1889) 39 (MED) Þerfore, after accountyng of ten monethes to þe ȝere, he dyed in þe fourty ȝere. 1486 in H. Littlehales Medieval Rec. London City Church (1905) 14 (MED) The xxvij day of the moneth of Decembre, The yer of our lord god after the course & accomptyng of the Chirch of England ml cccc xxxj. a1500 (?a1400) Stanzaic Life of Christ (Harl. 3909) (1926) l. 3903 (MED) Sexagesme..in pasch weke endes ay on Wednesday, by acountyng. a1513 R. Fabyan New Cronycles Eng. & Fraunce (1516) I. sig. a.iv Thus endeth thaccomptynge of the yeres of ye worlde from the Creacion of Adam vnto the Incarnacion of Christe. a1654 J. Richardson Choice Observ. & Explan. Old Test. (1655) i. sig. Bv/1 The Jewes may be said to eat the Passeover on the same day..; so it be understood according to their own several mindes and meanings, reckonings and accountings. 1694 R. South 12 Serm. II. 407 Which Method..must needs have an admirable and mighty Effect upon the Conscience, and keep a Man from breaking, or running behind-hand in his Spiritual Estate, which, without frequent Accountings, he will hardly be able to prevent. 1722 H. Curzon Universal Libr. (ed. 2) II. 487 An easie, certain and compendious Way of accounting by Sticks, called Rabdology. 1882 Cent. Mag. June 294/1 Soon two camps were formed, the seceders feeling strong enough to call for an accounting and to set up for themselves, even at the cost of excommunication. 1998 New Yorker 10 Aug. 36/1 ‘Two under’ or ‘Ten under’ is an accounting of collars, but in Transit a ‘man under’ is not under arrest but under a train. b. spec. The action, process, or art of keeping and verifying financial accounts; = accountancy n. Frequently with modifying word. Cf. bookkeeping n.cost, creative, management accounting, etc.: see the first element. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] tailing1362 reasona1382 accountantship1640 accountinga1676 accountancy1699 account1715 a1676 M. Hale Short Treat. Sheriffs Accompts (1683) x. 103 The Clerks of the Pipe used different methods of accompting from the Auditors of the Revenue. 1703 I. Newton Let. 15 Jan. in Corr. (1967) IV. 397 Whatsoever Sums were payd to him or his ordr out of that Mint upon such private Rects were paid in Course for Silver Imported & intended upon ye next accounting to be brought to acct & set off upon ye printed Mint Ticquetts. 1788 Ann. Reg. 1786 300/1 Some judgment may be formed how far this plan is practicable, by comparing the alteration it will make in the great outlines of the business of this office, the receipt, the issue, the keeping the accounts, and the accounting, with the forms now in use. 1810 Literary Panorama Jan. 793 They [sc. the Tyrolese] have commonly partners..with whom they divide their profits with a probity, from which they have never swerved. The following is their method of accounting [etc.]. 1855 in Accountant (1874) 24 Dec. 5/1 Accountants are frequently employed by courts of law..to aid those courts in their investigations of matters of accounting. 1885 F. H. Carter (title) Practical book-keeping adapted to commercial and judicial accounting. 1892 in J. Isaac Sci. of Accts. p. ii The Indian method of Double Entry classification represents a New Method of Accounting. 1913 E. P. Moxey Princ. Factory Cost Keeping 8 All factory cost accounting is based directly on the principles of double-entry book-keeping. 1924 H. R. J. Holmes Farm Costing 107 The whole object of cost accounting is the elimination of waste. 1957 Encycl. Brit. I. 102/2 The subject matter of accounting embraces every aspect of an enterprise which can be expressed in terms of money. 1962 H. O. Beecheno Introd. Business Stud. vii. 62 The form of accounting most generally used..is called financial accounting. 1978 P. Matthiessen Snow Leopard iv. 314 I pay wages to the sherpas for their months of faithful work, having Tukten explain to Dawa the when, where, and why of the accounting. 2008 Sunday Times (Nexis) 31 Aug. 4 Creative accounting to take advantage of low tax rates means that productivity estimates for these firms are greatly exaggerated. 2. a. With for. The giving of a satisfactory explanation of; answering for. Frequently in negative contexts.Proverbial phrase there is no accounting for taste(s) [compare post-classical Latin de gustibus non est disputandum (1710 or earlier)] . ΚΠ 1720 J. Ozell et al. tr. R. A. de Vertot Hist. Revol. Rom. Republic I. vi. 347 There is no accounting for so extraordinary an Event [Fr. On ne peut rendre raison d'un évenement si extraordinaire]. 1744 Philos. Trans. 1740–41 (Royal Soc.) 41 460 In the 15th [section], he refutes..Huygen's Manner of accounting for Haloes, which is by a vast Number of very small Vapours, each with a snowy Nucleus, coated round with a transparent covering. 1765 Crit. Rev. 20 136 As he most sagaciously observes, There is no accounting for taste. 1794 A. Radcliffe Myst. of Udolpho I. xi. 297 I have often thought the people he disapproved were much more agreeable than those he admired;—but there is no accounting for tastes. 1800 Edinb. Mag. June 453 He fancied her kindness to him had diminished, in proportion as Matilda's increased. There was no accounting for it. 1855 W. H. Prescott Hist. Reign Philip II of Spain I. i. viii. 276 One obvious way of accounting for this, doubtless, is by the spirit of persecution which hung like a dark cloud over her reign. 1867 A. Trollope Last Chron. Barset I. xxxi. 263 He had not the slightest objection to recognizing in Major Grantly a suitor for his cousin's hand... There was..no accounting for tastes. 1903 G. B. Shaw Man & Superman iii. 101 I don't admire the heavenly temperament..but it takes all sorts to make a universe. There is no accounting for tastes: there are people who like it. 1980 Films in Rev. Dec. 632/2 There is no accounting for the inelegant, lacklustre, telefilm texture. 2002 N.Y. Rev. Bks. 21 Nov. 22 (advt.) Rarely does a single volume..provide so thorough an accounting for the basis for ‘Afro-Pessimism’. b. An explanation; esp. one given as a justification for conduct, etc. Cf. account n. 6a. ΘΚΠ the mind > attention and judgement > answer > [noun] > solution, explanation > that which provides keyeOE explanation?a1475 master key1577 explanatory1650 cluea1665 clew1725 lead1851 solvent1865 accounting1885 1885 Insurance Times 18 24/2 The company could not, without suspending its ordinary business, give an accounting to each policyholder of their dealings with his policy. 1903 Smart Set 9 4/2 He must show reasons—give an accounting. 1961 W. Sheed Middle Class Educ. (1963) xviii. 309 She really would have to give some sort of accounting of that part of it. 2001 C. B. Janeway tr. S. Márai Embers xiii. 132 I owed nobody an accounting—I had resigned my commission in the proper fashion, I left behind no messy debts, I had made no promise to anyone which I failed to fulfill. Phrases day of accounting n. the Day of Judgement; also in extended use; = day of reckoning n. at reckoning n. 1c; cf. accounting day n. (a) at Compounds 2. ΘΚΠ the world > existence and causation > existence > non-existence > [noun] > ending of existence > the last judgement > day of judgement last dayc1275 day of doom1340 Great Dayc1350 the last time?1505 day of reckoning1547 accounting day1549 doomsday1578 reckoning day1581 day of accounting1666 1666 W. Jemmat Now & Ever 4 He that is a wise Master of them, may do much good in his place and Generation, and greatly further his accounts in the day of accounting with God. 1724 S. Clarke XVII Serm. xvi. 360 In a matter wherein you knew you must be called to account, and knew not every day but the very next might be the day of accounting. 1828 W. Scott Fair Maid of Perth ix, in Chron. Canongate 2nd Ser. I. 242 His sin was punished upon earth, and not entered against him at the long and dire day of accounting. 1886 H. H. Boyeson Story of Norway xxiv. 373 For the peasants a day of accounting was now at hand, and the king made them feel the heavy hand of his wrath. 1919 Elevator Constructor Sept. 22 May the great God and Father of all mankind in that final day of accounting reward our brother for his zeal and faithfulness. 2007 Australian (Nexis) 15 Oct. 9 I take responsibility for everything that adversely happens under my watch and am facing my day of accounting. Compounds C1. (In sense 1.) a. General attributive. ΚΠ 1734 Brit. Observator 14 Dec. 198/2 The Governor and Directors of the Bank of England were pleased to appoint Mr. Johnson to be a Clerk in the Accounting-Office. 1821 Daily National Intelligencer (Washington) 3 Mar. It [sc. the system of accompting]..contains the checks of which the accounting system is susceptible. 1852 U.S. Postal Guide June 346/1 The only necessary qualifications for a clerk are to write a fair hand, and in an accounting desk to possess a moderate knowledge of figures. 1897 Banker's Mag. Dec. 916 The authors disclaim any new discovery in accounting principles, but clearly set forth the new applications of old principles which they have made. 1926 Trade Marks Jrnl. 19 May 1177 Remington... Typewriters, accounting typewriters and portable typewriters and accessories. 1940 W. J. Eckert Punched Card Methods Sci. Computation ii. 17 Crossfoot is an accounting term which means to add numbers across a line rather than down a column. 1985 Pract. Computing May 116 The coming generation of window, icon and mouse programs are set to change the face of accounting software. 2008 Computer Weekly 11 Nov. 14/2 It was introduced to provide shareholder protection from accounting fraud. b. accounting audit n. ΚΠ 1915 E. St. Elmo Lewis Getting Most out of Business xxiii. 264 Accounting audits do not check the factory, sales, or office efficiency. 1920 E. P. Morrow in Jrnl. Kentucky Senate 6 Jan. 19 This expenditure should be checked, not only by an accounting audit, but there should be established a continuous audit of operating results. 2002 Jrnl. Public Policy & Marketing 21 169/1 Just as an accounting audit can measure the financial health of any institution, a periodic ethical audit can determine the ethical health of any social marketing organization. accounting auditor n. ΚΠ 1854 Memphis (Tennessee) Daily Appeal 17 Aug. 2 We indulge the hope that the accounting auditor will exercise his discretion..in such a manner as will hold the absolute cession of the Yard in abeyance. 1918 Motion Picture News 8 Nov. 3429/1 This space has been remodeled and altered and will accommodate the accounting auditor and purchasing departments. 2003 M. Tweeddale Managing Risk & Reliability of Process Plants 303 An accounting auditor may be engaged to express an opinion about the validity of a set of annual accounts prepared by an organization. accounting clerk n. ΚΠ 1826 Law Advertiser 9 Feb. 75/1 Thomas Cross, Birmingham, accounting clerk. 1942 Accounting Rev. 17 99/1 The positions most common in a cost-inspection office are Principal Accountant, Accountant, Junior Accountant, Senior Accounting Clerk, Accounting Clerk, [etc.]. 2011 Patriot News (Harrisburg, Pa.) (Nexis) 19 Apr. a5 She worked as an accounting clerk for several firms. accounting department n. ΚΠ 1780 ‘Integer’ Lett. to High & Mighty United States Amer. iii. 26 Giving up, therefore, for the present, all thoughts of success in the accounting department, I intend..to turn myself to some new employment. 1890 Polit. Sci. Q. 5 214 There are but two comptrollers by name in the accounting department. 1921 F. S. Todman Wall Street Accounting x. 71 It is also one of the duties of the accounting department to compile the purchases and sales notices sent to customers. 2011 Fresno (Calif.) Bee (Nexis) 12 May b5 He had moved quickly from the janitorial team to become an assistant in the accounting department. accounting manager n. ΚΠ 1920 Amer. Gas Monthly Aug. 492/2 A consideration of their use is worthy of the time of any accounting manager whose form-writing work is a factor of proportions. 2011 Portland (Maine) Press Herald (Nexis) 8 May e6 Boyd..is the accounting manager and financial reporting administrator. accounting officer n. ΚΠ 1794 Rep. Comm. Treasury Dept. House of Representatives 21 The accounting officers of the treasury are governed solely by warrants, in the admission of credits to the collectors of the revenue, or other persons indebted to the United States. 1839 Extra Globe (Washington, D.C.) 5 June 68/3 The accounting officers who have been reluctantly censured by the Black-washing Committee are ultra Whigs. 1938 Amer. Polit. Sci. Rev. 32 949 The Missouri legislature provided St. Louis county with an..accounting officer to be known as the county comptroller. 2011 Cape Times (Nexis) 21 Apr. 8 Williams claimed that he was removed as accounting officer towards the end of last year when he refused to condone the irregular expenditure. C2. accounting board n. †(a) a squared-off board or table used for the calculation of accounts (obsolete); (b) a board established to manage or audit particular financial accounts (now rare); (c) an official body responsible for standards in accountancy and the regulation of certified accountants. ΚΠ 1459 Inventory Fastolf's Wardrobe in Paston Lett. (1904) III. 183 j. pece of rede say for accomptyng borde. 1821 Laws State N.Y. 1820 cliii. 146 The said accounting board shall allow them such fees for their services under this act, as they shall deem proper. 1912 A. Kline Organization & Reorganization of Township High School 40 There is also a state accounting board which audits the trustee's books once every two years. 1935 Public Managem. Sept. 266/2 A state accounting board to effect standard accounting forms,..and to license and supervise public accountants and auditors. 1970 Jrnl. Finance 25 257 (note) As the Accounting Board substitutes an increasing list of specific rules and guidelines..some would argue it becomes easier to violate the rules. 2011 Reactions (Nexis) Jan. Insurance company executives and stakeholders could therefore be forgiven for overlooking the other bunch of new rules proposed by the accounting boards as the pace quickens on Solvency II. accounting book n. = account book n. at account n. Compounds 1c; also figurative. ΘΚΠ society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > account book book of account1444 accounts book1461 counting-book15.. accounting booka1555 account book1590 count-book1607 codicila1704 viewbook1718 bill-book1774 stock book1835 account ledger1879 a1555 H. Latimer Frutefull Serm. (1572) ii. f. 214 Christ is the accompting booke, and register of God. 1726 ‘Clio’ in R. Savage Misc. Poems & Transl. 101 If my little Sallies look But fairly in the Great Accounting Book! 1812 G. Crabbe Tales xvii. 314 This Trader view'd a huge accompting-book. 2003 D. L. Scott Wall St. Words (ed. 3) 33 Blotter, an accounting book of original entry used in the back office of brokerage firms for recording clearings, fails, trades, and so forth. accounting day n. (a) = day of accounting n. at Phrases; cf. account day n. (a) at account n. Compounds 1c; (b) a day on which accounts are prepared or presented; spec. = account day n. (b) at account n. Compounds 1c. ΘΚΠ the world > existence and causation > existence > non-existence > [noun] > ending of existence > the last judgement > day of judgement last dayc1275 day of doom1340 Great Dayc1350 the last time?1505 day of reckoning1547 accounting day1549 doomsday1578 reckoning day1581 day of accounting1666 society > trade and finance > stocks and shares > [noun] > stock exchange accounting period > settlement > settlement day calends1644 settling day1806 account day1815 accounting day1832 payday1858 settlement day1896 1549 H. Latimer 1st Serm. before Kynges Grace sig. Dviiv I beleue that the general accomptyng day is at hand, the dreadful day of iudgement. 1656 F. Bellers Abrahams Interment 25 Is it not a mercy then to be called to make your account, when we have been long a preparing, and making ready for it? the accounting day to a just Steward is a glad day indeed. a1711 T. Ken Hymnotheo v, in Wks. (1721) III. 162 Kind Sir, may gracious God your Love repay A hundred-fold at the accounting Day. 1832 J. B. Fraser Highland Smugglers I. vi. 202 As rare as a defaulter on accounting day at the Stock Exchange in London. 1977 Times 24 Mar. 18/4 Dangers..far graver than could be risked by facing some kind of accounting day with the trade unions. 1996 Which? Guide to starting your own Business (new ed.) iv. 81 Most large companies..pay invoices on their first accounting day occurring when 30 days have passed from receipt of the invoice. accounting house n. = counting-house n.; (also) an accountancy business. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > counting house counterc1386 counting-housec1440 cash-house1633 accounting house1705 1705 tr. W. Bosman New Descr. Coast of Guinea viii. 115 Some of my Predecessors affirmed, that coming into their Accompting-House in the Morning, they found their Ink frozen. 1820 J. G. Jackson Acct. Timbuctoo & Housa 178 In the accounting-house, I had a partition made to prevent the too near approach of any person who might call on business. 1980 H. L. Bretton Power of Money iii. viii. 195 Legitimate business, banks, accounting houses, and law firms could combine to circumvent the letter and the intent of the Constitution. accounting machine n. now chiefly historical a machine designed to perform various bookkeeping operations such as addition, subtraction, dating, and tabulating.In quot. 1801 a form of early calculating machine. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > keeper of accounts > specific mechanical or automated accounting machine1801 automated teller machine1973 ATM1975 Pinpoint1984 1801 German Museum Apr. 9 Pascal's example stimulated him to invent an accounting machine. 1916 Office Appliances July 22/1 The new Remington accounting machine..confers all the benefits of mechanized ledger posting. 1957 Economist 2 Nov. 418 An extremely versatile accounting machine, especially designed for the small and medium sized business. Sales, purchase, and general ledgers, stock records, cost records, payroll—it will do them all! 1999 C. Bashe in I. B. Cohen & G. W. Welch Makin' Numbers i. 65 In 1937, the main line of products of the International Business Machines Corporation included tabulators (accounting machines), sorters, collators, reproducers, and multipliers. accounting period n. a period of time for which accounts are prepared or presented. ΚΠ 1815 Rep. Select Comm. Grand Jury Presentments Ireland App. 73 in Parl. Papers 1814–15 (H.C. 283) VI. 1661 By fixing the accounting periods with reference to the Sessions, which are fixed periods, while the Assizes fluctuate and vary of course in point of time, in each county, on each circuit. 1914 Electric Railway Jrnl. 16 May 1115/2 During the accounting period the passenger revenues increased 8.6 per cent. 1996 Which? Guide to starting your own Business (new ed.) vii. 116 In the past, sole traders and partnerships have normally been taxed on a ‘preceding-year basis’, meaning that tax in one tax year was based on profits made in the accounting period ending in the previous tax year. 2010 T. Baker & S. J. Griffith Ensuring Corporate Misconduct iv. 73 An uninsured corporation that must suddenly pay millions of dollars to settle shareholder litigation..is likely not to make its numbers for one or more accounting periods. accounting table n. (a) = counting-table n. (a) at counting n. Compounds 2; †(b) = counting-table n. (b) at counting n. Compounds 2 (obsolete). ΘΚΠ society > inhabiting and dwelling > inhabited place > a building > furniture and fittings > table > [noun] > counter chequer1178 counterc1369 counting-boardc1440 counting-tablec1440 Flanders counter1534 accounting table1649 table counter1667 1649 Bp. J. Taylor Great Exemplar ii. xi. 21 Jesus drave the beasts out of the Temple and overthrew the accounting tables. 1756 Philos. Trans. Abridged 1743–50 (Royal Soc.) 10 p. ix (contents) An account of a new invented arithmetical instrument called a Shwan-pan, Chinese Accompting Table. 1831 F. Palgrave Hist. Anglo-Saxons vii. 150 Sums were cast up, as amongst the Romans, upon an abacus or accounting-table. 1952 D. M. Stenton Eng. Society in Early Middle Ages (ed. 2) i. 32 The two clerks who sat at the accounting table received 2 robes a year in cloth or 46 shillings and 8 pence. 1994 Logansport (Indiana) Pharos-Tribune 6 Nov. b8/1 (advt.) Collectibles: oak roll top accounting table. This entry has been updated (OED Third Edition, December 2011; most recently modified version published online June 2022). accountingadj.ΚΠ 1551 R. Record Pathway to Knowl. ii. 42 That is to saye D. E. K. H, which was at no tyme accompting as percell of any one of them. a1628 F. Greville Life of Sidney (1651) ii. 28 The ill-accompting hand of war. 2. That keeps accounts. Frequently in accounting party. ΚΠ 1789 W. Brown Rep. High Court Chancery 2 663 The mother had been the accounting party. 1810 G. Crabbe Borough xxi. 285 A kind Merchant hir'd his useful Pen, And made him happiest of accompting Men. 1894 F. S. Rice Amer. Probate Law & Pract. xxi. 494 The accounting party must annex to every account produced and filed by him, an affidavit, in the form prescribed. 1994 P. Millett in P. Birks Frontiers of Liability I. ii. v. 59 He is an accounting party in respect of all payments made to him and intended for the account of his principal. This entry has been updated (OED Third Edition, December 2011; most recently modified version published online December 2021). < n.a1387adj.1551 |
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