| 释义 |
accounting
noun
(-s)
Etymology: Middle English, from gerund of accounten to account
1.
a. : the system of classifying, recording, and summarizing business and financial transactions in books of account and analyzing, verifying, and reporting the results
b. : the body of principles, conventions, and procedures underlying accounting — distinguished from bookkeeping
2.
a. : practical application of accounting — see cost accounting, public accounting
b. : an instance of applying the principles, conventions, and procedures of accounting to the financial condition of an individual or individual organization
3. : the presenting or stating of accounts
< the treasurer rendered his annual accounting >
4. : the process of devising and installing systems of accounts |