| 单词 | consignment account |
| 释义 | consignment account noun[C] ukusCOMMERCE anaccountforgoodsthat issentto apersonorcompanythat is not theownerbut isresponsibleforsellingthem orreturningthem to theownerif they are notsold: Thevalueof thegoodsthat aresentonconsignmentarechargedto theconsignmentaccount. Examplesofconsignment accountconsignment account Net proceeds, expense, and commission on each consignment are posted as separate items to the debit of that particularconsignmentaccount. FromProject Gutenberg As the lot numbers run consecutively in the receiving book, this furnishes an index to the consignment accounts. FromProject Gutenberg The consignment sales are listed by lot number and posted to the credit of the consignment accounts. FromProject Gutenberg If, when the books are closed, there are on hand any consignments, or parts of consignments, unsold, the consignment accounts are left open and represent either assets or liabilities. 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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