| 释义 |
▪ I. accounting, vbl. n.|əˈkaʊntɪŋ|
[f. account v. + -ing1.]
1. The action or process of reckoning, counting, or computing; numeration, computation. Now esp. the management of financial affairs, e.g. those of a business enterprise; = accountancy. Cf. book-keeping.
1387Trevisa Higden (Rolls Ser.) I. 39 Dionysius Exiguus acordeþ nouȝt with þe Gospel in acountynge of ȝeres. c1400Tundale Circumcis. 85 By just a countyng in the kalendere The fyrst day of the new yere. 1494Fabyan i. 2 Thus endyth thaccomptynge of the yeres of the worlde from the Creacion of Adam vnto the Incarnacion of Christ. a1716South 12 Serm. (1717) III. 407 Running behind-hand in his Spiritual Estate, which, without frequent Accountings, he will hardly be able to prevent. 1855in Accountant (1874) 24 Dec. 5/1 Accountants are frequently employed by courts of law..to aid those courts in their investigations of matters of accounting. 1885F. H. Carter (title) Practical book-keeping adapted to commercial and judicial accounting. 1892in J. Isaac Sci. of Accounts p. ii, The Indian method of Double Entry classification represents a New Method of Accounting. 1913,1924[see cost accounting s.v. cost n.2 6]. 1957Encycl. Brit. I. 102/2 The subject matter of accounting embraces every aspect of an enterprise which can be expressed in terms of money. 1962H. O. Beecheno Introd. Business Stud. vii. 62 The form of accounting most generally used..is called financial accounting. 1978P. Matthiessen Snow Leopard (1979) iv. 285, I pay wages to the sherpas for their months of faithful work, having Tukten explain to Dawa the when, where, and why of the accounting.
b. attrib. or Comb. † accounting-book, Obs. account-book; † accounting-house, Obs. counting-house; accounting machine, a machine for performing book-keeping operations such as addition, dating, and tabulating; † accounting-table, Obs. counter, desk.
1552–5Latimer Serm. & Rem. (1845) 206 Christ is the accounting book, ancccd register of God. 1812Crabbe Tales 16, Wks. 1834 V. 168 This trader view'd a huge accompting-book. 1788V. Knox Winter Evgs. III. viii. i. 105 Your souls are..confined in their flight to the regions of Change Alley and your accompting-houses. 1916Office Appliances July 22/1 The new Remington accounting machine..confers all the benefits of mechanized ledger posting. 1957Economist 2 Nov. 418 An extremely versatile accounting machine, especially designed for the small and medium sized business. Sales, purchase, and general ledgers, stock records, cost records, payroll—it will do them all! 1978J. Kellock Elements of Accounting xii. 214 The punched-card method reduced the cost of processing information and at the same time accelerated the speed of producing data compared with manual and accounting machine systems. 1649Jer. Taylor Gt. Exemp. ii. xi. 21 Jesus drave the beasts out of the Temple and overthrew the accounting tables.
2. Accounting for (gerundially): Answering for, giving a satisfactory explanation of. Proverbial phr. there is no accounting for tastes [cf. L. de gustibus non est disputandum].
1823J. Galt Entail xxix. 277 But you know..that there is no accounting for tastes. 1855Prescott Philip II (1857) i. viii. 144 One obvious way of accounting for this, doubtless, is by the spirit of persecution which hung like a dark cloud over her reign. 1867A. Trollope Last Chron. Barset I. xxxi. 263 He had not the slightest objection to recognizing in Major Grantly a suitor for his cousin's hand... There was..no accounting for tastes. 1903G. B. Shaw Man & Superman iii. 101, I don't admire the heavenly temperament..but it takes all sorts to make a universe. There is no accounting for tastes: there are people who like it.
▪ II. accounting, ppl. a.|əˈkaʊntɪŋ|
Also accompting.
[f. account v. + -ing2.]
†1. Counting, reckoning. Obs.
1551Recorde Pathw. Knowl. ii. 42 That is to saye D. E. K. H, which was at no tyme accompting as percell of any one of them. a1628F. Greville Life of Sidney (1652) 28 The ill-accompting hand of war.
2. That keeps accounts. arch.
1810Crabbe Borough xxi. 6 A kind merchant hired his useful pen, And made him happiest of accompting men. |