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单词 statement of affairs
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statement of affairs
statement of affairs n. Accounting a list of assets and liabilities not expressed as a formal balance sheet; (now chiefly) spec. a legal document required to be prepared by a person who is bankrupt or by a company in liquidation.
ΘΚΠ
society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > not expressed as balance sheet
statement of affairs1793
qualification1884
1793 Bill Punishment of Insolvent Debtors 23 A full statement of his or her affairs, containing schedules of all his or her estate and effects,..and debts due to him or her, both as at the time of the commencement of such debtor's imprisonment in execution, and at the time of making up such statement of affairs.
1832 New Monthly Mag. 36 163/2 At the annual meeting of the proprietors, &c. of this Institution, the statement of affairs was somewhat more satisfactory than on late occasions.
1895 Rep. Tax Cases (1907) III. 456 Every man and every company having foreign or colonial investments..takes note of it [sc. interest arising] and enters it in any statement of affairs which may require to be made up.
1928 R. G. Williams Elem. Bk.-keeping xiv. 240 The preparation of the statement of affairs may possibly depend upon information which is not supplied by the books of account.
1981 Daily Tel. 19 Dec. 17/6 In the statement of affairs presented at the creditors' meeting £31,000 of client account balances appeared as part of the net assets of the company.
2003 M. Tyagi & A. Kumar Company Law xvi. 367 The directors, manager and secretary of the company shall submit a statement of affairs to the official liquidator in the prescribed form and verified by an affidavit.
extracted from statementn.
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