nominal account
noun[C]
ukusACCOUNTING
a writtenrecordof themoneyacompanyhas made andspentsince thebeginningof thepresentaccountingperiod, at the end of which theamountismovedto apermanentaccount
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real accounts
| 单词 | nominal account |
| 释义 | nominal account noun[C] ukusACCOUNTING a writtenrecordof themoneyacompanyhas made andspentsince thebeginningof thepresentaccountingperiod, at the end of which theamountismovedto apermanentaccount Compare real accounts Examplesofnominal accountnominal account In the case referred to, the amount of the check is debited to the propernominalaccount, and credited to a general ledger account. FromProject Gutenberg Expense is anominalaccountkept for the purpose of showing the total expenses of the business. FromProject Gutenberg In the ledger, the usual nominal accounts are kept but no purchase or voucher register is used. FromProject Gutenberg These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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