| 单词 | stock account |
| 释义 | > as lemmasstock account stock account n. Book-keeping (see A. 50b). ΘΚΠ society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > other types of accounts calends of exchangec1374 scorea1400 pipe1455 mensalc1475 profit and loss1553 stock1588 bank account1671 lump-account1699 revenue account1703 profit and loss account1721 sundry1736 drawing account1737 stock account?1768 private account1772 trading account1780 Flemish account1785 capital account1813 embankment1813 cost account1817 cash-credit1832 current account1846 savings account1850 deposit account1851 suspense account1869 control account1908 checking account1923 ghost account1933 numbered account1963 budget account1969 ISA1975 MSA1993 ?1768–9 Encycl. Brit. (1771) I. 589/2 Stock-accompt..contains, upon the Dr side, the debts due by the merchant when the books were begun. The Cr side contains his ready money, effects and debts due to him at the same time. stock account b. In Bookkeeping by Double Entry, the heading (more fully stock account: see Compounds 1f) of the ledger account which summarizes the assets and liabilities of the trader, firm, or company to whom the books belong. ΘΚΠ society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > other types of accounts calends of exchangec1374 scorea1400 pipe1455 mensalc1475 profit and loss1553 stock1588 bank account1671 lump-account1699 revenue account1703 profit and loss account1721 sundry1736 drawing account1737 stock account?1768 private account1772 trading account1780 Flemish account1785 capital account1813 embankment1813 cost account1817 cash-credit1832 current account1846 savings account1850 deposit account1851 suspense account1869 control account1908 checking account1923 ghost account1933 numbered account1963 budget account1969 ISA1975 MSA1993 1588 H. Oldcastle & J. Mellis Briefe Instr. Accompts sig. Dvij Then for your Creditor goe to the letter S. and there enter stocke as followeth: Stocke is in folio 2. 1673 J. Collins Introd. Merchants Accts. sig. B3v John Speed Debitor... January 2 To stock owing by him..100 l. 00 s. 00 d. 1673 J. Collins Introd. Merchants Accts. sig. B4 Per contra John Speed Creditor. January 7 By Stock for Three Months rebate [etc.]. 1732 J. Clark in B. F. Foster's Double Entry eluc. (1852) Pref. p. iii Let it be supposed that the account of Stock is a real person employed to take care of my estate, and to render an account of the improvement he has made of it. ?1768–9 Encycl. Brit. (1771) I. 589/2 Therefore this accompt is closed, by being debited or credited to or by Stock, for the difference of its sides. ?1768–9 Encycl. Brit. (1771) I. 593/2 Accordingly in your new Journal, the several particulars on the Dr side must all of them be made Drs to Stock. c1789 Encycl. Brit. III. 368/2 Thirdly, Accounts of Stock, Profit, and Loss. 1828 N. Webster Amer. Dict. Eng. Lang. Stock,..20. In book-keeping, the owner or owners of the books. 1852 B. F. Foster Double Entry eluc. (ed. 5) 4 When the assets exceed the debts, Stock or the proprietor is a creditor for the surplus, or, in the event of insolvency debtor for the deficiency. < as lemmas |
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