| 释义 |
ˈwaste-book Book-keeping.
[waste a.]
A rough account-book (now little used in ordinary business) in which entries are made of all transactions (purchases, sales, receipts, payments, etc.) at the time of their occurrence, to be ‘posted’ afterwards into the more formal books of the set.
In the simpler forms of book-keeping the day-book and the journal were not distinguished from the waste-book.
1613J. Saris Voy. Japan (Hakl. Soc.) 115 As apeares in the wast booke. 1615R. Cocks Diary (Hakl. Soc.) I. 45 Broad cloth; measurd, as apereth per perticulers in the wast book. 1673T. Browne (title), The absolute Accomptant..consisting of a memorial (vulgarly called a ‘Waste book’) and a ‘Cash book’. 1689Lond. Gaz. No. 2480/4 With a practical Waste-book, Journal and Ledger. 1706Phillips s.v. Post an Account, To transcribe, or enter what is written in a Merchant's Waste-Book into the Journal. 1818Scott Rob Roy ii, This is a kind of waste-book, Owen, in which all the transactions of the day, emptions,..draughts, commissions, and advices, are entered miscellaneously. 1831Sutherland Farm Rep. 84 in Libr. Usef. Knowl., Husb. III, The waste-books..are carried on from week to week throughout the year. 1849Freese Comm. Class-bk. 95 The Waste-Book, called also sometimes the Day-book or Diary. |