| 单词 | t account |
| 释义 | > as lemmasT account T account n. U.S. Book-keeping a standard form of ledger account (see quot. 1976), or a simplified version of this. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > methods of double entry1721 single entrya1831 self-balancing1854 T account1936 LIFO1945 fifo1975 1936 Owens & Kennedy Accounting v. 49 Sometimes ‘skeleton’ or ‘T’ accounts are used instead of the regular accounts. 1941 L. O. Foster Introd. Accounting x. 181 T accounts are accounts without rulings and are used in classroom discussions because of the simplicity of their structure. 1976 D. W. Moffat Econ. Dict. 270/1 T account. In double-entry book-keeping, each account has the name of the account on a horizontal across the top, and then a vertical line separates the debit entries from the credit entries. The lines form a T. < as lemmas |
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