account 音标拼音: [ək'ɑʊnt]
n . 帐目,报告,估计,原因,利润,算账,记录
vi . 解释,认为,占,解决,得分
帐目,报告,估计,原因,利润,算账,记录解释,认为,占,解决,得分
account 帐户; 科目; 会计; 帐款; 计算
A /
C account 帐户 科目 会计 帐款 计算
account n 1 :
a record or narrative description of past events ; "
a history of France "; "
he gave an inaccurate account of the plot to kill the president "; "
the story of exposure to lead " [
synonym : {
history }, {
account }, {
chronicle }, {
story }]
2 :
a short account of the news ; "
the report of his speech "; "
the story was on the 11 o '
clock news "; "
the account of his speech that was given on the evening news made the governor furious "
[
synonym : {
report }, {
news report }, {
story }, {
account }, {
write up }]
3 :
a formal contractual relationship established to provide for regular banking or brokerage or business services ; "
he asked to see the executive who handled his account " [
synonym :
{
account }, {
business relationship }]
4 :
a statement that makes something comprehensible by describing the relevant structure or operation or circumstances etc .;
"
the explanation was very simple "; "
I expected a brief account " [
synonym : {
explanation }, {
account }]
5 :
grounds ; "
don '
t do it on my account "; "
the paper was rejected on account of its length "; "
he tried to blame the victim but his success on that score was doubtful " [
synonym : {
score },
{
account }]
6 :
importance or value ; "
a person of considerable account "; "
he predicted that although it is of small account now it will rapidly increase in importance "
7 :
a statement of recent transactions and the resulting balance ;
"
they send me an accounting every month " [
synonym : {
account },
{
accounting }, {
account statement }]
8 :
the act of informing by verbal report ; "
he heard reports that they were causing trouble "; "
by all accounts they were a happy couple " [
synonym : {
report }, {
account }]
9 :
an itemized statement of money owed for goods shipped or services rendered ; "
he paid his bill and left "; "
send me an account of what I owe " [
synonym : {
bill }, {
account }, {
invoice }]
10 :
the quality of taking advantage ; "
she turned her writing skills to good account "
v 1 :
be the sole or primary factor in the existence ,
acquisition ,
supply ,
or disposal of something ; "
Passing grades account for half of the grades given in this exam "
2 :
keep an account of [
synonym : {
account }, {
calculate }]
3 :
to give an account or representation of in words ; "
Discreet Italian police described it in a manner typically continental " [
synonym : {
report }, {
describe }, {
account }]
4 :
furnish a justifying analysis or explanation ; "
I can '
t account for the missing money " [
synonym : {
account }, {
answer for }]
Account \
Ac *
count "\,
n . [
OE .
acount ,
account ,
accompt ,
OF .
acont ,
fr .
aconter .
See {
Account },
v .
t ., {
Count },
n .,
1 .]
1 .
A reckoning ;
computation ;
calculation ;
enumeration ;
a record of some reckoning ;
as ,
the Julian account of time .
[
1913 Webster ]
A beggarly account of empty boxes . --
Shak .
[
1913 Webster ]
2 .
A registry of pecuniary transactions ;
a written or printed statement of business dealings or debts and credits ,
and also of other things subjected to a reckoning or review ;
as ,
to keep one '
s account at the bank .
[
1913 Webster ]
3 .
A statement in general of reasons ,
causes ,
grounds ,
etc .,
explanatory of some event ;
as ,
no satisfactory account has been given of these phenomena .
Hence ,
the word is often used simply for reason ,
ground ,
consideration ,
motive ,
etc .;
as ,
on no account ,
on every account ,
on all accounts .
[
1913 Webster ]
4 .
A statement of facts or occurrences ;
recital of transactions ;
a relation or narrative ;
a report ;
a description ;
as ,
an account of a battle . "
A laudable account of the city of London ." --
Howell .
[
1913 Webster ]
5 .
A statement and explanation or vindication of one '
s conduct with reference to judgment thereon .
[
1913 Webster ]
Give an account of thy stewardship . --
Luke xvi .
2 .
[
1913 Webster ]
6 .
An estimate or estimation ;
valuation ;
judgment . "
To stand high in your account ." --
Shak .
[
1913 Webster ]
7 .
Importance ;
worth ;
value ;
advantage ;
profit . "
Men of account ." --
Pope . "
To turn to account ." --
Shak .
[
1913 Webster ]
{
Account current },
a running or continued account between two or more parties ,
or a statement of the particulars of such an account .
{
In account with },
in a relation requiring an account to be kept .
{
On account of },
for the sake of ;
by reason of ;
because of .
{
On one '
s own account },
for one '
s own interest or behalf .
{
To make account },
to have an opinion or expectation ;
to reckon . [
Obs .]
[
1913 Webster ]
This other part . . .
makes account to find no slender arguments for this assertion out of those very scriptures which are commonly urged against it .
--
Milton .
[
1913 Webster ]
{
To make account of },
to hold in estimation ;
to esteem ;
as ,
he makes small account of beauty .
{
To take account of },
or {
to take into account },
to take into consideration ;
to notice . "
Of their doings ,
God takes no account ." --
Milton .
{
A writ of account } (
Law ),
a writ which the plaintiff brings demanding that the defendant shall render his just account ,
or show good cause to the contrary ; --
called also an {
action of account }. --
Cowell .
[
1913 Webster ]
Syn :
Narrative ;
narration ;
relation ;
recital ;
description ;
explanation ;
rehearsal .
Usage : {
Account }, {
Narrative }, {
Narration }, {
Recital }.
These words are applied to different modes of rehearsing a series of events . {
Account }
turns attention not so much to the speaker as to the fact related ,
and more properly applies to the report of some single event ,
or a group of incidents taken as whole ;
as ,
an {
account }
of a battle ,
of a shipwreck ,
etc .
A {
narrative }
is a continuous story of connected incidents ,
such as one friend might tell to another ;
as ,
a {
narrative }
of the events of a siege ,
a {
narrative }
of one '
s life ,
etc . {
Narration }
is usually the same as {
narrative },
but is sometimes used to describe the {
mode }
of relating events ;
as ,
his powers of {
narration }
are uncommonly great . {
Recital }
denotes a series of events drawn out into minute particulars ,
usually expressing something which peculiarly interests the feelings of the speaker ;
as ,
the {
recital }
of one '
s wrongs ,
disappointments ,
sufferings ,
etc .
[
1913 Webster ]
Account \
Ac *
count "\,
v .
i .
1 .
To render or receive an account or relation of particulars ;
as ,
an officer must account with or to the treasurer for money received .
[
1913 Webster ]
2 .
To render an account ;
to answer in judgment ; --
with for ;
as ,
we must account for the use of our opportunities .
[
1913 Webster ]
3 .
To give a satisfactory reason ;
to tell the cause of ;
to explain ; --
with for ;
as ,
idleness accounts for poverty .
[
1913 Webster ]
{
To account of },
to esteem ;
to prize ;
to value .
Now used only in the passive . "
I account of her beauty ." --
Shak .
[
1913 Webster ]
Newer was preaching more accounted of than in the sixteenth century . --
Canon Robinson .
[
1913 Webster ]
Account \
Ac *
count "\,
v .
t . [
imp . &
p .
p . {
Accounted };
p .
pr . &
vb .
n . {
Accounting }.] [
OE .
acounten ,
accompten ,
OF .
aconter ,
[`
a ] (
L .
ad )
conter to count .
F .
conter to tell ,
compter to count ,
L .
computare .
See {
Count },
v .
t .]
[
1913 Webster ]
1 .
To reckon ;
to compute ;
to count . [
Obs .]
[
1913 Webster ]
The motion of . . .
the sun whereby years are accounted . --
Sir T .
Browne .
[
1913 Webster ]
2 .
To place to one '
s account ;
to put to the credit of ;
to assign ; --
with to . [
R .] --
Clarendon .
[
1913 Webster ]
3 .
To value ,
estimate ,
or hold in opinion ;
to judge or consider ;
to deem .
[
1913 Webster ]
Accounting that God was able to raise him up . --
Heb .
xi .
19 .
[
1913 Webster ]
4 .
To recount ;
to relate . [
Obs .] --
Chaucer .
[
1913 Webster ]
251 Moby Thesaurus words for "
account ":
a reckoning of ,
account current ,
account for ,
account of ,
account rendered ,
account stated ,
accounting ,
accounts ,
acquaintance ,
acta ,
adjudge ,
adjudicate ,
advantage ,
aggregate ,
allow ,
allow for ,
allowance ,
amount ,
anecdotage ,
anecdote ,
annals ,
announcement ,
annual ,
answer for ,
approbation ,
approval ,
assessment ,
balance ,
bank account ,
bank balance ,
be judicious ,
benefit ,
bill ,
bill of account ,
bill of fare ,
bill of lading ,
blackmail ,
blood money ,
blue book ,
body count ,
books ,
box score ,
brief ,
briefing ,
bulletin ,
calculation ,
capitulation ,
carte ,
cash account ,
cast ,
catalog ,
census ,
census report ,
charge account ,
check ,
check of ,
checking account ,
chronicle ,
communication ,
communique ,
computation ,
consequence ,
consider ,
consideration ,
control account ,
conversion factor ,
correspondence ,
count ,
count of ,
credit ,
credit account ,
data ,
datum ,
deem ,
description ,
difference ,
directory ,
dispatch ,
documentation ,
dun ,
election returns ,
emolument ,
enlightenment ,
enumeration ,
epic ,
epos ,
esteem ,
estimation ,
evidence ,
exercise judgment ,
expense account ,
explain ,
explanation ,
express an opinion ,
face ,
face value ,
facts ,
factual information ,
familiarization ,
favor ,
fee ,
footing ,
form an opinion ,
gen ,
general information ,
guidebook ,
handout ,
hard information ,
head count ,
history ,
hold ,
honor ,
hush money ,
importance ,
incidental information ,
income account ,
info ,
information ,
initiation fee ,
instruction ,
intelligence ,
interest ,
inventory ,
invoice ,
itemized bill ,
judge ,
justify ,
knowledge ,
ledger ,
letters ,
light ,
list ,
manifest ,
market value ,
memorial ,
mention ,
menu ,
merit ,
message ,
mileage ,
minutes ,
narration ,
narrative ,
net worth ,
nose count ,
note ,
notice ,
notification ,
number ,
par value ,
pennyworth ,
pine ,
pipe roll ,
presentation ,
presume ,
proceedings ,
product ,
profit ,
promotional material ,
proof ,
provision account ,
publication ,
publicity ,
quantity ,
rate ,
recapitulation ,
recital ,
reckoning ,
record ,
recording ,
recount ,
recounting ,
regard ,
register ,
registry ,
rehearsal ,
relation ,
release ,
relic ,
remains ,
repertory ,
report ,
respect ,
retainer ,
retaining fee ,
returns ,
revenue account ,
roll ,
rolls ,
roster ,
rota ,
running account ,
saga ,
sake ,
sales account ,
savings account ,
score ,
scot ,
scroll ,
selling account ,
sidelight ,
significance ,
standing ,
statement ,
stipend ,
stock account ,
story ,
sum ,
summary ,
summation ,
summing ,
summing up ,
suppose ,
suspense account ,
tab ,
table ,
tabs of ,
take into consideration ,
take note of ,
tale ,
tally ,
tally of ,
the bottom line ,
the dope ,
the goods ,
the know ,
the record ,
the scoop ,
the story ,
the whole story ,
think of ,
token ,
total ,
trace ,
track of ,
transactions ,
transmission ,
tribute ,
use ,
valuation account ,
value ,
value received ,
vestige ,
white book ,
white paper ,
whole ,
word ,
worth ,
x number ,
yarn ,
yearbook ACCOUNT ,
remedies .
This is the name of a writ or action more properly called account render .
2 .
It is applicable to the ,
case of an unliquidated demand ,
against a person who is chargeable as bailiff or receiver .
The use of it ,
is where the plaintiff wants an account and cannot give evidence of his right without it .
5 Taunt .
431 It is necessary where the receipt was directed to a merchandising which makes all uncertainty of the net remain ,
till the account is finished ;
or where a man is charged as bailiff ,
whereupon the certainty of his receipt appears not till account .
Hob .
209 .;
See also 8 Cowen ,
R .
304 ;
9 Conn .
R .
556 ;
2 Day ,
R .
28 ;
Kirby ,
164 ;
3 Gill &
John .
388 ;
3 Verm .
485 ;
4 Watts ,
420 ;
8 Cowen ,
220 .
It is also the proper remedy by one partner against another .
15 S . &
R .
153 3 Binn .
317 ;
10 S . &
R .
220 ;
2 Conn .
425 ;
4 Verm .
137 ;
1 Dall .
340 ;
2 Watts 86 .
3 .
The interlocutory judgment in this action is (
quod computet )
that the defendant render an account upon which judgment auditors are assigned to him to hear and report his account . (
See I Lutwych ,
47 ;
3 Leon .
149 ,
for precedents )
As the principal object of the action is to compel a settlement of the account in the first instance ,
special bail cannot be demanded , (
2 Roll .
Rep .
53 ;
2 Keble ,
404 ,)
nor are damages awarded upon the first judgment ,
nor given except ratione interplacitationis , (
Cro .
Eliz .
83 ;
5 Binn .
664 ;
24 Ed .
3 .
16 ;
18 Ed .
3 .
55 ;
Reg .
Brev .
136 b ,)
although it is usual to conclude the count with a demand of damages . (
Lib .
Int .
fo .
16 .
fo .
20 ;
1 Lutw .
51 .
58 ;
2 H .
7 .
13 .)
The reason assigned for this rule ,
is ,
that it may be the defendant will not be found in arrears after he has accounted ,
and the court cannot know until the settlement of the account whether the plaintiff has been endamaged or not .
7 H .
6 .
38 .
4 .
This action combines the properties of a legal and equitable action .
The proceedings up to the judgment quod computet ,
and subsequent to the account reported by the auditors are conducted upon the principles of the common law .
But the account is to be adjusted upon the most liberal principles of equity and ,
good faith . (
Per Herle ,
Ch .
J .
3 Ed .
3 .
10 .)
The court it is said are judges of the action -
the auditors of the account ,
Bro .
Ab .
Ace .
48 ,
and both are judges of record ,
4 H .
6 .
17 ;
Stat .
West .
2 .
c .
11 .
This action has received extension in Pennsylvania .
1 Dall .
339 ,
340 .
5 .
The fist judgment (
quod computet )
is enforced by a capias ad computandum where defendant refuses to appear before the auditors ,
upon which he may be held to bail ,
or in default of bail be made to account in prison .
The final judgment quod recuperet is enforced by fi .
fa .
or such other process as the law allows for the recovery of debts .
6 .
If the defendant charged as bailiff is found in surplusage ,
no judgment can be entered thereon to recover the amount so found in his favor against the plaintiff ,
but as the auditors are judges of record ,
he may bring an action of debt ,
or by some authorities a sci .
fac .
against the plaintiff ,
whereon he may have judgment and execution against the plaintiff .
See Palm .
512 ;
2 Bulst .
277 -
8 ;
1 Leon .
219 ;
3 Keble Rep .
362 ;
1 Roll .
Ab .
599 ,
pl .
11 ;
Bro .
Ab .
Acc .
62 ;
1 Roll .
Rep .
87 .
See Bailiff ,
in account render .
7 .
In those states where they have courts of chancery ,
this action is nearly superseded by the better remedy which is given by a bill in equity ,
by which the complainant can elicit a discovery of the acts from the defendant under his oath ,
instead of relying merely on the evidence he may be able to produce .
9 John .
R .
470 ;
1 Paige ,
R .
41 ;
2 Caines '
Cas .
Err .
38 ,
62 ;
1 J .
J .
Marsh .
R .
82 ;
Cooke ,
R .
420 ;
1 Yerg .
R .
360 ;
2 John .
Ch .
R .
424 ;
10 John .
R .
587 ;
2 Rand .
R .
449 ;
1 Hen . &
M9 ;
2 M '
Cord '
s Ch .
R .
469 ;
2 Leigh '
s R .
6 .
8 .
Courts of equity have concurrent jurisdiction in matters of account with courts of law ,
and sometimes exclusive jurisdiction at least in some respects :
For example ;
if a plaintiff be entitled to an account ,
a court of equity will restrain the defendant from proceeding in a claim ,
the correctness of which cannot be ascertained until the account be taken ;
but not where the subject is a matter of set -
off .
1 Sch . &
Lef .
309 ;
Eden on Injunct .
23 ,
24 .
9 .
When an account has voluntarily been stated between parties ,
an action of assumpsit may be maintained thereon .
3 Bl .
Com .
162 ;
8 Com .
Dig .
7 ;
1 Com .
Dig .
180 ;
2 Ib .
468 ;
1 Vin .
Ab .
135 ;
Bac .
Ab .
h .
t .;
Doct .
Pl .
26 ;
Yelv .
202 ;
1 Supp .
to Ves .
Jr ,
117 ;
2 Ib .
48 ,
136 .
Vide 1 Binn .
R .
191 ;
4 Dall .
R .
434 ;
Whart .
Dig .
h .
t . ;
3 Wils .
73 ,
94 ;
8 D .&
R .
596 ;
Bull .
N .
P .
128 ;
5 Taunt .
431 ;
U .
S .
Dig .
h .
t .;
2 Greenl .
Ev .
Sec .
34 -
39 .
ACCOUNT ,
practice .
A statement of the receipts and payments of an executor ,
administrator ,
or other trustee ,
of the estate confided to him .
2 .
Every one who administers the affairs of another is required at the end of his administration to render an account of his management of the same .
Trustees of every description can ,
in general ,
be compelled by courts of chancery to settle accounts ,
or otherwise fully execute their trusts .
Where there are no courts of chancery ,
the courts of common law are usually invested with power for the same purposes by acts of legislation .
When a party has had the property of another as his agent ,
he may be compelled at common law to account by an action of account render .
3 .
An account is also the statement of two merchants or others who have dealt together ,
showing the debits and credits between them .
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