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单词 accountant
释义

accountantadj.n.

Brit. /əˈkaʊnt(ə)nt/, U.S. /əˈkaʊn(t)ənt/
Forms:

α. late Middle English–1500s accomptaunt, late Middle English–1800s accomptant, 1500s accomptance (plural), 1500s accomptante, 1500s accoumptante, 1600s accoumptaunte.

β. late Middle English– accountant, 1500s accountaunt, 1600s accontant, 1600s acounent.

Origin: A borrowing from French. Etymon: French accontant.
Etymology: < Anglo-Norman and Middle French accontant, acomptant, accomptant, present participle of acconter , acompter , accompter account v., in use as adjective after Anglo-Norman accountaunt (adjective) accountable, answerable (15th cent.), in use as noun after Anglo-Norman (noun) acomptant, accomptant official responsible for accounts, bookkeeper (late 13th cent.), person who gives an account (1376 or earlier). Compare earlier accounter n.In early use, the adjective is occasionally used postpositively and (when modifying a plural noun) with plural inflection, after French (compare quots. 1429-30, 1453, and a1513 at sense A.). In such cases the adjective and noun are not always clearly distinguishable from one another. In the plural form accomptance by association with formations in -ance suffix.
A. adj.
Giving or liable to give an account (esp. of conduct or the performance of duties); accountable, responsible. Esp. in earlier use, to stand accountant. Chiefly to (a person), for (a thing). Obsolete.In early use with plural inflection: see etymological note.
ΘΚΠ
society > morality > duty or obligation > responsibility > [adjective] > responsible, answerable, or liable
accountablec1400
accountant1429
answerable1446
responsalc1460
countable1495
liable1542
chargeable1546
responsable1565
correspondent1612
countant1638
responsible1640
responsive1642
amenablea1781
1429–30 Rolls of Parl.: Henry VI (Electronic ed.) Parl. Sept. 1429 §47. m. 6 Diverse customers, accomptantz in thescheqer of oure seid soverein lord, for swich said wolle..hav passed hire accomptes, answeryng for poundage of hem..and so of here said accomptes discharged and quited [etc.].
1453 in J. Raine Testamenta Eboracensia (1855) II. 192 (MED) I will yat Newsom, my receyvour, and all my officeres accomptaunts, be..discharged of ony dett yat yei..owe me, except foreyne accomptaunts and servaunts accomptaunts.
a1513 R. Fabyan New Cronycles Eng. & Fraunce (1516) II. f. xliiv He admytted to that offyce Willm de Hadestok & Anketyll de Aluerun, and sware theym to be accomptauntes as theyr predecessours were.
1559 in R. W. Greaves 1st Ledger Bk. of High Wycombe (1956) 82/3 To gather upp the seide money and to be accomptant for the same..and to be accomptant to the seide mayor and Burgesses.
1579 E. Hake Newes out of Powles Churchyarde newly Renued viii. sig. Hii Eche pennie shall accountaunt be which thou hast let in loane.
1611 J. Speed Hist. Great Brit. ix. ix. 517/1 [It] was no reason why he should not stand accountant to the Sonne.
a1616 W. Shakespeare Othello (1622) ii. i. 292 Peraduenture. I stand accountant for as great a sin. View more context for this quotation
a1631 J. Donne Serm. (1959) IV. 256 He is..Accomptant for their soules, and how have they raised themselves out of his Audit?
1670 T. Gouge Young Man's Guide xxiv. 177 Thou must be accountant to thy Lord and Master at the great day, how and where thou hast bestowed it for him.
1723 R. Blackmore Alfred ii. 41 Hence to Heav'n they must Accountants stand For their high Trust and subaltern Command.
1735 L. Theobald Fatal Secret iv. i. 39 I stand accountant for your Charge and Safeties.
1845 W. M. Best Treat. Presumptions Law & Fact i. iii. 38 The old fiction, that the plaintiff in all suits on the law side of the Exchequer was accountant to the crown.
1860 R. F. Williams Domest. Mem. Royal Family II. v. 132 The kitchen..was superintended by three clerks; the first..had the direction of the entire victualling department, and was accountant for the pantry, cellar, buttery, kitchen, and larder.
1893 in K. J. Hayes Maggie (1899) ii. iv. 322 It [sc. original art] stands before life, and is accountant to life and self only.
B. n.
1. A person who renders or is liable to render account (esp. for conduct or the performance of duty, or for transactions or money held in trust); one who is accountable or responsible; (Law) the defendant in an action of account (see account n. 8). Now rare or historical.imprest-accountant: see the first element.
ΘΚΠ
society > morality > duty or obligation > responsibility > [noun] > fact of being responsible, answerable, or liable > one who is answerable or liable
accountant1449
accounter1534
answererc1613
1449 T. Howes et al. in Paston Lett. & Papers (2005) III. 62 Item, as to ix article of youre seid lettre, there as ye write to vs in general, to se a weye and a condyte þat ye myght haue youre dutez, as well of youre baylyfz as of alle other accomptauntes.
1473–4 in H. J. F. Swayne Churchwardens' Accts. Sarum (1896) 14 The said Accountants axen to be allowed for xxj galons of goud ale ther y expend ijs iijd... It' in the dyner of the accountants on Ester day last passed vd.
1523 J. Fitzherbert Bk. Surueyeng xvii. f. 30 All the mynistre and partyculer accomptes of euery baylye or reue and other accomptance.
1613 J. Hayward Liues III. Normans 111 Committed to prison; not as Bishop of Baion, but as Earle of Kent, and as an accomptant to the King.
1630 R. Brathwait Eng. Gentleman 398 They must be accomptants in that great Assize, where neither greatnesse shall be a subterfuge to guiltinesse, nor their descent plead privilege for those many houres they have mis-spent.
1669 E. Chamberlayne Angliæ Notitia 116 All Receivers of Moneys for the King, or Accomptants to him for any of his Revenues.
1745 in W. Fleetwood Chronicon Preciosum (new ed.) App. iii. 17 The said Accomptant chargeth himself with Arrearages.
1809 T. E. Tomlins Jacob's Law-dict. at Account It is no plea by an accomptant that he was robbed.
1844 J. Williams Princ. Law Real Prop. i. iii. 86 Any crown debtor, or accountant to the crown.
1909 Univ. Pennsylvania Law Rev. & Amer. Law Reg. 57 615 If the defendant became liable in the action of account.., he would be a bailee or receiver to account, and therefore an accountant.
1955 Eng. Hist. Rev. 70 256 (note) Townsend remained Accountant to the Crown in respect of the Pay Office until..December 1766.
1994 C. Noke in R. H. Parker & B. S. Yamey Accounting Hist. (2001) v. 155 As was noted above in relation to the Bogo de Clare case, the outcome of an action of account was sometimes the finding of an excessus balance in favour of the accountant.
2.
a. A person who professionally prepares, maintains, analyses, or inspects financial accounts, esp. within the context of a business, a bookkeeper; (also) a public officer who has charge of the accounts.The Institute of Chartered Accountants in England and Wales was established by royal charter on 11 May 1880.certified public, chartered, cost, turf accountant, etc.: see the first element.
ΘΚΠ
society > trade and finance > management of money > keeping accounts > [noun] > keeper of accounts
accountera1400
teller1434
countrel?1475
reasoner1509
accountant1539
chequer-man?1577
computist1583
rational1610
actuary1769
account keeper1797
tallyman1857
number cruncher1971
bean-counter1975
1539–40 Ordinances Officers of Househ. in F. Thynne Animaduersions (1875) p. xxxiii And the said Booke shall be examined with the Accomptants and particular Clerkes for the perfecting of the same.
1578 in Court Minutes Surrey & Kent Sewer Comm. (London County Council) (1909) 305 Paied by the saied accomptant for wages to dyuers workemen.
1605 W. Camden Remaines ii. 18 To admonish accontants to be circumspect in entring.
1655 T. Fuller Church-hist. Brit. vi. 353 Herein the Dean and Chapter of Paul's, were both their own Accomptants and Auditors.
1720 in T. D'Urfey Wit & Mirth VI. 329 A British Accountant that's Frolick and free, Who does wondrous Feats by the Rule of Three.
1753 T. Smollett Ferdinand Count Fathom II. xlviii. 110 A third was the issue of an accomptant, and a fourth the offspring of a woollen-draper.
1829 I. Taylor Nat. Hist. Enthusiasm ii. 37 Note particularly, and with the scrupulosity of an accomptant.
1878 W. S. Jevons Polit. Econ. 82 Skilful accountants should examine the books at the end of the year, and certify the amount of profits due to the men.
1901 Atlantic Monthly Dec. 842/2 If the English are a nation of shopkeepers, Americans are a nation of expert accountants.
1957 J. Braine Room at Top vii. 61 The accountants and the engineers run the show no matter who's in charge.
2009 Guardian 7 Oct. (Data Management Suppl.) 20/2 During a recession, accountants need to keep an even sharper eye than usual on cash flow and liquidity issues.
b. Accountant General: (the title of) the principal or superintending accountant in any of various public offices; also in extended use.
ΘΚΠ
society > trade and finance > management of money > keeping accounts > [noun] > keeper of accounts > other accountants
Accountant General1621
actuary1772
chartered accountant1855
liquidator1858
costs clerk1860
cost clerk1861
cost-keeper1865
credit man1878
cost accountant1892
preparer1960
creative accountant1973
1621 Lawes E. India Co. lxvi. 13 Accomptants Generall..The Booke-keepers shall obserue such Order and Method, in the Mannaging of the Accompts for the Affaires of the Company, as is at large set downe and deliuered them in an Instruction.
c1689 in J. Y. Akerman Moneys Secret Services Charles II & James II (1851) 121 To Katherine, the widow and relict of Dor Robert Wood, dec'ed, late accomptant generall of the Revenue in Ireland.
1772 J. Wedgwood Let. 12 Oct. in Sel. Lett. (1965) 43 He is my Cashier, Paymaster General and Accountant General.
1852 V. S. Moodelly Memorial of V. S. Moodelly 97 By the time the Accountant General came into Office on that day, the resignation letter was received.
1995 J. Miller & M. Stacey Driving Instructor's Handbk. (ed. 8) vi. 197 As an alternative to insurance, application may be made to the Secretary of State at the Department of Transport for a warrant to enable a deposit of £500,000 in cash or securities to be made with the Accountant-General.
3. A person who counts or enumerates; a reckoner, calculator. Also: one who can count or reckon well (poorly, etc.). Now rare.
ΘΚΠ
the world > relative properties > number > mathematical number or quantity > [noun] > one who works with numbers
accountera1400
arithmetician1557
reckonmaster1570
computator1591
summer1598
computer1613
counter-castera1616
computant1621
accountant1622
logistic1633
numerist1646
cipherera1648
arithmetic1652
computor1669
figure-caster1831
cruncher1971
the world > relative properties > number > enumeration, reckoning, or calculation > [noun] > one who counts, reckons, or calculates
reckoner?c1225
counterc1369
calculatorc1380
calculerc1400
teller1434
logist1570
count-caster1573
account caster1580
caster1598
computatist1611
computant1621
accountant1622
computor1669
digitizer1767
enumerator1856
1622 J. Mabbe tr. M. Alemán Rogue ii. 144 He is an excellent pen-man, and such an Accomptant, either for the keeping of a Merchants booke, or summing vp of any recknings whatsoeuer, that I know not his fellow.
1646 H. Lawrence Of Communion & Warre with Angels 31 In matters of numbring and account, an accountant will tell you that in a quarter of an hower.
1697 W. Dampier New Voy. around World xiii. 360 The Mindanaians are no good Accomptants; therefore the Chinese that live here, do cast up their Accompts for them.
1710 R. Steele Tatler No. 228. ⁋10 He is an excellent Penman and Accomptant.
1745 E. Young Consolation 65 O ye Dividers of my Time! Ye bright Accomptants of my Days, and Months, and Years.
1767 B. Thornton tr. Plautus Braggard Captain i. i, in B. Thornton et al. tr. Plautus Comedies II. 130 Pyrg. What's the sum total of these men? Art.. Sev'n thousand. Pyrg. So much it should be—thou'rt a right accomptant.
1824 J. Hogg Private Mem. Justified Sinner 27 The best grammarian, the best reader, writer, and accountant in the various classes that he attended.
1828 M. R. Mitford Our Village III. 119 A false accomptant, a stupid arithmetician, would put her out of humour.
1953 J. H. S. Burleigh tr. St. Augustine Earlier Writings 154 I know many arithmeticians or accountants, or whatever they are to be called, who count..marvellously.
4. A person who presents a narrative account; a narrator. Obsolete. rare.
ΘΚΠ
the mind > language > speech > narration > [noun] > narrator
teller1340
expositora1398
accounterc1400
reporterc1405
provinoura1475
recounter1485
relator1588
relater1598
repeater1598
narrator1599
retailer1607
nomenclator1628
enarrator1632
accountant1655
relatist1656
narrater1758
narratrix1796
narratress1798
1655 T. Fuller Church-hist. Brit. iii. 36 The same accomptant, when coming to set down, what then, and there was offered to Christ's, or the High-Altar, dispatcheth all with a blanke, Summo Altari nil.
This entry has been updated (OED Third Edition, December 2011; most recently modified version published online December 2021).
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adj.n.1429
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