单词 | to close the books |
释义 | > as lemmasto close (also shut) the books (a) to close (also shut) the books: (of a business, etc.) to make no further entries to an account, typically as a temporary measure at the end of a fiscal period; (also) to suspend business operations. ΘΚΠ society > trade and finance > [verb (transitive)] > impede, restrict, or suspend trade > esp. business operations to close (also shut) the books1695 1695 Abstr. Proposals for Bank on Tickets of Million-adventure (single sheet) A Committee of 24 Managers is to be chosen by the General Meeting within five Days after closing the Books, and then the present Trustees to deliver the Tickets and Money to the said Committee, and to be discharged of their Trust. 1773 Town & Country Mag. Aug. 443/2 All the officers of œconomy in that duchy are to close their books, and Danish officers are to be placed in their stations. 1787 W. Combe Anderson's Hist. Origin Commerce (rev. ed.) II. 236 As they shut their books twice in a year, for a few days, to strike a general balance, their true capital is then certainly known. 1804 J. Barrow Acc. Trav. Interior S. Afr. 1797–98 II. 380 The number of these loan farms registered in the office of the receiver of the land revenue, on closing the books in 1798, were..1832. 1858 Mercantile Marine Mag. Feb. 46 The oldest merchants are ‘shutting their books’, as they express it. 1903 System June 79/1 They have found it desirable that each month's business be kept separate, so they take a trial balance and close the books every month. 1952 Financial Times 2 Apr. 6/7 Within those six months prices dropped 20s a pound, with the natural result that buyers of yarn and cloth completely shut their books and ceased to operate. 2013 Austral. Financial Rev. (Nexis) 26 June 36 My experience is bond rates can move back quite quickly... Who knows what they will be in three days' time when we close the books. < as lemmas |
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