释义 |
imprest
im·prest I0066500 (ĭm-prĕst′)n. An advance or a loan of funds, especially for services rendered to a government. [From obsolete Italian impresto, loan, from past participle of imprestare, to lend : in-, toward (from Latin; see in-2) + prestare, to lend (from Latin praestāre, to give, from praestō, at hand; see ghes- in Indo-European roots).]imprest (ɪmˈprɛst) n1. (Commerce) a fund of cash from which a department or other unit pays incidental expenses, topped up periodically from central funds2. (Government, Politics & Diplomacy) chiefly Brit an advance from government funds for the performance of some public business or service3. (Military) Brit (formerly) an advance payment of wages to a sailor or soldier[C16: probably from Italian imprestare to lend, from Latin in- towards + praestāre to pay, from praestō at hand; see presto]im•prest (ˈɪm prɛst) n. an advance of money; loan. [1560–70; probably n. use of obsolete v. imprest to advance money to < Italian imprestare] imprest
ImprestAccounting slang; a small amount of money appropriated for a particular purpose. The imprest is periodically replenished. See also: Petty cash.imprest a system used to control the expenditure of petty cash. An opening balance of petty cash (called the imprest) is made available to cover the petty cash expenses for the next accounting period. At the end of the period, whatever cash has been spent is replenished to restore the petty cash balance. This system tends to limit any losses, for example, via fraud, because the maximum that can be misappropriated in any one period is the imprest or opening balance. |