| 单词 | to wind up an estate |
| 释义 | > as lemmasto wind up an estate b. Accounts. The collective assets and liabilities of a person (esp. of a deceased person, a bankrupt, a cestui que trust) viewed as an entity capable of owing or being entitled to money, of being solvent or insolvent. Phrase, to wind up an estate. (By accountants often used in somewhat wider sense: The ‘affairs’ of a client so far as the accountant is concerned with them.)Possibly this sense may be historically connected with 1f, a ‘ledger account’ being spoken of in book-keeping as a creditor or debtor; but evidence is wanting. ΘΚΠ society > trade and finance > management of money > income, revenue, or profit > [noun] > personal income or acquired wealth > collective assets and liabilities estate1830 input1926 1830 J. R. McCulloch Princ. Polit. Econ. (ed. 2) 268 The bankrupt is entitled to a reasonable allowance out of his effects..if his estate pay 10s. in the pound, he is to be allowed 5 per cent. 1891 N.E.D. at Estate Mod. Newspaper It takes 10‰ of the assets of a fifty-pound estate to pay for the Board of Trade stamps. < as lemmas |
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