virementn.

Brit.

/ˈvʌɪəm(ə)nt/,

/ˈvɪəmɒ̃/,

/ˈvʌɪəmənt/, U.S.

/ˈvɪrmɑn/

Etymology: < French virement, < virer to turn (compare veer v.²).

A strictly regulated process of transferring items, esp. public funds, from one financial account to another.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [noun] > specific processes

allowance1528

allocation1535

writing1732

liquidating1749

set-off1766

write-back1873

whack1885

clear-up1901

virement1902

accrual accounting1915

writedown1920

accruals accounting1963

cookie jar1975

1873 Ann. Reg. 1872 i. 272 A dubious financial transaction, of the nature of what the French call a virement, had been the cause.]

1902 Rep. Sel. Comm. National Expenditure in Parl. Papers (H.C. 387) VII. 15 This temporary power of virement is vested in the Treasury by the Appropriation Act, and its exercise is conditioned by Mr Monk's Resolution of 4th and 5th March 1879.

1917 A. J. V. Durell Princ. & Pract. System of Control over Parliamentary Grants i. ii. 39 In the case of the army and navy the powers of virement enable surplus appropriations in aid under one army or navy vote to be applied in making good a deficiency under another army or navy vote.

1921 W. S. Churchill in M. Gilbert Winston S. Churchill (1977) IV. Compan. iii. 1625 A supplementary estimate will not be necessary if the powers of virement are used to the full.

1936 W. I. Jennings Cabinet Govt. vii. 133 Virement is thus of two kinds, according as it is between sub-heads or between votes.

1946 Erskine May's Law of Parl. (ed. 14) xxv. 677 There is no definite statutory authority for this long standing facility, but it is implied by the still larger power of virement.

1958 Times 30 May 15/6 Criticism of the practice of virement whereby the Treasury allow Service Departments to use surpluses on Votes to meet deficits on other Votes is made by the Committee of Public Accounts in their second report.

1960 A. H. Marshall Financial Admin. in Local Govt. xxi. 305 Most local authorities allow virement either formally or informally.

1975 Lang. for Life (Dept. Educ. & Sci.) xxi. 309 At one extreme, expenditure is rigidly controlled under specific ‘heads’, with no virement of any kind.

This entry has not yet been fully updated (first published 1986; most recently modified version published online December 2021).

单词	virement
释义	virementn. Brit. /ˈvʌɪəm(ə)nt/, /ˈvɪəmɒ̃/, /ˈvʌɪəmənt/, U.S. /ˈvɪrmɑn/ Etymology: < French virement, < virer to turn (compare veer v.²). A strictly regulated process of transferring items, esp. public funds, from one financial account to another. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > specific processes allowance1528 allocation1535 writing1732 liquidating1749 set-off1766 write-back1873 whack1885 clear-up1901 virement1902 accrual accounting1915 writedown1920 accruals accounting1963 cookie jar1975 1873 Ann. Reg. 1872 i. 272 A dubious financial transaction, of the nature of what the French call a virement, had been the cause.] 1902 Rep. Sel. Comm. National Expenditure in Parl. Papers (H.C. 387) VII. 15 This temporary power of virement is vested in the Treasury by the Appropriation Act, and its exercise is conditioned by Mr Monk's Resolution of 4th and 5th March 1879. 1917 A. J. V. Durell Princ. & Pract. System of Control over Parliamentary Grants i. ii. 39 In the case of the army and navy the powers of virement enable surplus appropriations in aid under one army or navy vote to be applied in making good a deficiency under another army or navy vote. 1921 W. S. Churchill in M. Gilbert Winston S. Churchill (1977) IV. Compan. iii. 1625 A supplementary estimate will not be necessary if the powers of virement are used to the full. 1936 W. I. Jennings Cabinet Govt. vii. 133 Virement is thus of two kinds, according as it is between sub-heads or between votes. 1946 Erskine May's Law of Parl. (ed. 14) xxv. 677 There is no definite statutory authority for this long standing facility, but it is implied by the still larger power of virement. 1958 Times 30 May 15/6 Criticism of the practice of virement whereby the Treasury allow Service Departments to use surpluses on Votes to meet deficits on other Votes is made by the Committee of Public Accounts in their second report. 1960 A. H. Marshall Financial Admin. in Local Govt. xxi. 305 Most local authorities allow virement either formally or informally. 1975 Lang. for Life (Dept. Educ. & Sci.) xxi. 309 At one extreme, expenditure is rigidly controlled under specific ‘heads’, with no virement of any kind. This entry has not yet been fully updated (first published 1986; most recently modified version published online December 2021). < n.1902
随便看	orthotes orthotic orthotics orthotist orthotists orthotomic orthotomous orthotone orthotonic orthotonos orthotopic orthotopically orthotriaene orthotropal orthotropic orthotropically orthotropism orthotropisms orthotropous orthotropy orthotungstate orthotungstic orthotypous orthovanadate orthovoltage