| 释义 |
accounts
ac·count A0044100 (ə-kount′)n.1. A narrative or record of events.2. a. A reason given for a particular action or event: What is the account for this loss?b. A report relating to one's conduct: gave a satisfactory account of herself.c. A basis or ground: no reason to worry on that account.3. a. A formal banking, brokerage, or business relationship established to provide for regular services, dealings, and other financial transactions.b. A precise list or enumeration of financial transactions.c. A sum of money deposited for checking, savings, or brokerage use.d. A customer having a business or credit relationship with a firm: salespeople visiting their accounts.4. A private access to a computer system or online service, usually requiring a password to enter.5. Worth, standing, or importance: a landowner of some account.6. Profit or advantage: turned her writing skills to good account.tr.v. ac·count·ed, ac·count·ing, ac·counts To consider as being; deem. See Synonyms at consider. See Usage Note at as1.Phrasal Verb: account for1. To constitute the governing or primary factor in: Bad weather accounted for the long delay.2. To provide an explanation or justification for: The suspect couldn't account for his time that night.Idioms: call to account1. To challenge or contest.2. To hold answerable for. on account On credit. on account of Because of; for the sake of: "We got married on account of the baby" (Anne Tyler). on no account Under no circumstances. on (one's) own account1. For oneself.2. On one's own; by oneself: He wants to work on his own account. on (someone's) account For someone's benefit: It's nice of you to make such an effort on his account. take into account To take into consideration; allow for.
[Middle English, from Old French acont, from aconter, to reckon : a-, to (from Latin ad-; see ad-) + cunter, to count (from Latin computāre, to sum up; see compute).]accounts (əˈkaʊnts) pl n (Accounting & Book-keeping) a. a chronological list of debits and credits relating to a specified asset, liability, expense, or income of a business and forming part of the ledgerb. (as modifier): an accounts book. n (Accounting & Book-keeping) another name for accounts departmentTranslationsAbschlusscomptabilitécontabilit...vantaggioIdiomsSeeaccountaccounts
accounts the ‘descriptions’ and justifications offered by social actors for their own conduct, e.g. ‘members’ rational accounts‘ (see ETHNOMETHODOLOGY) or DEVIANCE DISAVOWALS. While it is a point of principle in forms of sociology such as ethnomethodology or symbolic interactionism to pay close attention to actors’ accounts, in other forms of sociology this is not always the case.MedicalSeeaccounts payableaccounts
Related to accounts: accounts receivable, accounts payable, Accounting Principles, Accounting Conceptsaccounts (of limited companies) annual accounts for circulation to members. Normally the accounts must include: a profit and loss account (or income and expenditure account if the company is not trading for profit); a balance sheet signed by a director; an auditor's report signed by the auditor (if appropriate); a director's report signed by a director or the secretary of the company; notes to the accounts; and group accounts (if appropriate). For financial years beginning on or after 1 April 2005, the directors of a quoted company are also required to prepare an operating and financial review signed by a director or secretary. In this case, the auditor's report must give an opinion on the information in the report. For financial years beginning on or after 1 January 2005, the accounts may be prepared in accordance with international accounting standards. The accounts must be lodged with Companies House.accounts
AccountAn agreement between an institution and a person, or another institution, whereby the first institution agrees to hold money and/or other assets on behalf of the second. What the holder may do with those assets depends upon the nature of the account. In a checking account and a savings account, a bank holds money for the client and pays it (them or he/she) a certain percentage in interest. This payment gives the bank the right to lend the money to other clients or invest it within the confines of law and banking regulation. However, the client has the right to withdraw the total amount of money on demand. In a brokerage account, a brokerage holds money and securities for the client and makes transactions with them at the client's request. In exchange, the brokerage charges commissions for the transactions.accounts the financial statements of a business prepared from a system of recorded financial transactions. Public limited JOINT-STOCK COMPANIES are required to publish their year-end financial statements, which must comprise at least a PROFIT-AND-LOSS ACCOUNT and BALANCE SHEET, to enable SHAREHOLDERS to assess their company's financial performance during the period. AUDITORS also require a set of year-end accounts to enable them to undertake appropriate tests of the LEDGER records and submit their opinion on the accuracy of the company's reported results to shareholders. Nonincorporated bodies such as sole proprietors and partnerships are not subject to such rigorous legislation but most prepare appropriate financial statements to submit to the INLAND REVENUE as a basis for tax assessments.accounts the financial statements of an individual or organization prepared from a system of recorded financial transactions. Public limited JOINT-STOCK COMPANIES are required to publish their year-end financial statements, which must comprise at least a PROFIT-AND-LOSS ACCOUNT and BALANCE SHEET, to enable SHAREHOLDERS to assess their company's financial performance during the period under review. |