| 释义 |
cost-book Mining.|ˈkɒstbʊk, -ɔː-|
[f. cost n.2 + book.]
A book containing an abstract of all costs and expenses incurred in working a mine, and of all returns from sales, etc., with a balance of profit or loss.
By the Stannaries Act, the Cost-book must be made up and laid before the Shareholders at least once in every 16 weeks, and the term ‘cost-book’ is defined to include all the subsidiary books kept in the mine. Hence cost-book company, a kind of partnership formed to work a cost-book mine on the cost-book system, according to which any partner is at liberty to withdraw after such periodical settlement of accounts, without further liability.
1849Act 12 & 13 Vict. c. 108 §1 Any Partnership..formed for the working of Mines on the Principle commonly called the Cost Book Principle. 1866Crump Banking ii. 41 A cost-book mining company. 1889E. Matheson Aid Bk. 305 Some mines are worked under..the ‘cost book’ system, by which the adventurers..meet from time to time to examine the accounts of expenditure and receipts, and then decide either to stop further outlay or to proceed. 1891Evid. Royal Comm. Rich 4152 A man can limit his liability in a cost-book mine much more than he can in a limited liability company, because we make up our accounts every four months, and a shareholder is perfectly at liberty to retire then. |