| 单词 | accounting |
| 释义 | accounting (once / 935 pages) n Accounting is the act of computing something, usually by dealing with numbers. If you were very good at math in high school, you might think about going into accounting. You can see the word count within accounting, which is one way to remember that the word has to do with keeping track of numbers — usually in relation to financial transactions. Balancing your checkbook is a form of accounting. Large firms often hire accountants to keep track of their earnings and spending. Accounting can also more generally mean explaining. Someone who decides to wear shorts to the prom is likely going to have some serious accounting to do! WORD FAMILYaccounting: accountings+/account: accountable, accountant, accounted, accounting, accounts/accountability: accountabilities/accountable: accountability, accountably, unaccountable/accountant: accountancy, accountants, accountantship/unaccountable: unaccountablest, unaccountably USAGE EXAMPLESIn Lynchburg, those numbers are slightly higher, with male teachers accounting for 21 percent. Washington Times(Jan 01, 2017) Look for red flags such as major legal problems or investigations into accounting. Seattle Times(Dec 31, 2016) His father, a veterinarian who does his own accounting, even offered to help Kevin with the bookkeeping. The Guardian(Dec 31, 2016) 1n a system that provides quantitative information about finances Hypo|Hyper balance of international payments, balance of payments a system of recording all of a country's economic transactions with the rest of the world over a period of one year current accountthat part of the balance of payments recording a nation's exports and imports of goods and services and transfer payments system, system of rules a complex of methods or rules governing behavior 2n the occupation of maintaining and auditing records and preparing financial reports for a business Syn|Hypo|Hyper accountancy cost accounting keeping account of the costs of items in production bookkeeping, clerkingthe activity of recording business transactions inventory accountingaccounting that controls and evaluates inventory costingcost accounting single entry, single-entry bookkeepinga simple bookkeeping system; transactions are entered in only one account double entry, double-entry bookkeepingbookkeeper debits the transaction to one account and credits it to another FIFO, first in first outinventory accounting in which the oldest items (those first acquired) are assumed to be the first sold LIFO, last in first outinventory accounting in which the most recently acquired items are assumed to be the first sold business, job, line, line of work, occupation the principal activity in your life that you do to earn money 3n a statement of recent transactions and the resulting balance Syn|Hypo|Hyper account, account statement capital account (finance) an account of the net value of a business at a specified date capital account(economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities profit and loss, profit and loss accountan account compiled at the end of an accounting period to show gross and net profit or loss suspense accountan account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification expense account, travel and entertainment accountan account to which salespersons or executives can charge travel and entertainment expenses financial statement, statement a document showing credits and debits 4n a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts Syn|Hypo|Hyper accounting system, method of accounting control account an account that shows totals of amounts entered in a subsidiary ledger accounting entry, entry, ledger entrya written record of a commercial transaction credit sideaccount of payments received; usually the right side of a financial statement debit sideaccount of payments owed; usually the left side of a financial statement accrual basisa method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made cash basisa method of accounting in which each item is entered as payments are received or made pooling of interestan accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free audit, audited accountan inspection of the accounting procedures and records by a trained accountant or CPA limited review, review(accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data financial auditan attestation that the client's financial statement is accurate adjusting entryan accounting entry made at the end of an accounting period to allocate items between accounting periods credit, credit entryan accounting entry acknowledging income or capital items debit, debit entryan accounting entry acknowledging sums that are owing limited auditan audit of limited scope (limited in time span or confined to particular accounts etc.) analytical reviewan auditing procedure based on ratios among accounts and tries to identify significant changes register a book in which names and transactions are listed 5n a convincing explanation that reveals basic causes he was unable to give a clear accounting for his actions Hyper account, explanation a statement that makes something comprehensible by describing the relevant structure or operation or circumstances etc. |
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