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单词 nominal account
释义

> as lemmas

nominal account
nominal account n. Accounting a record of financial transactions (payments and receipts) in a particular category rather than with a person or organization.
ΚΠ
1849 J. H. Freese Commerc. Class-bk. 104 A principal Nominal Account..is that of Profit & Loss, which account contains on the Cr[edit] side, all the surplus amounts..on the Cr[edit] side of other nominal accounts,..such as Commission account, Interest account, Charges account, &c.
1994 Accountancy Sept. 55/1 (advt.) On-screen nominal account enquiries with full drill-down to individual double entry gives exceptional auditability.
extracted from nominaladj.n.
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