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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/ Caccount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, yearbookACCOUNT, remedies. This is the name of a writ or action more properly calledaccount render. 2. It is applicable to the, case of an unliquidated demand, against aperson who is chargeable as bailiff or receiver. The use of it, is where theplaintiff wants an account and cannot give evidence of his right without it. 5 Taunt. 431 It is necessary where the receipt was directed to amerchandising which makes all uncertainty of the net remain, till theaccount is finished; or where a man is charged as bailiff, whereupon thecertainty of his receipt appears not till account. Hob. 209.; See also 8Cowen, 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 onepartner 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) thatthe defendant render an account upon which judgment auditors are assigned tohim to hear and report his account. ( See I Lutwych, 47; 3 Leon. 149, forprecedents) As the principal object of the action is to compel a settlementof the account in the first instance, special bail cannot be demanded, ( 2Roll. Rep. 53; 2 Keble, 404,) nor are damages awarded upon the firstjudgment, nor given except ratione interplacitationis, ( Cro. Eliz. 83; 5Binn. 664; 24 Ed. 3. 16; 18 Ed. 3. 55; Reg. Brev. 136 b,) although it isusual 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, thatit 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 theplaintiff 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 theaccount reported by the auditors are conducted upon the principles of thecommon law. But the account is to be adjusted upon the most liberalprinciples of equity and, good faith. ( Per Herle, Ch. J. 3 Ed. 3. 10.) Thecourt 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 adcomputandum where defendant refuses to appear before the auditors, uponwhich he may be held to bail, or in default of bail be made to account inprison. The final judgment quod recuperet is enforced by fi. fa. or suchother process as the law allows for the recovery of debts. 6. If the defendant charged as bailiff is found in surplusage, nojudgment can be entered thereon to recover the amount so found in his favoragainst the plaintiff, but as the auditors are judges of record, he maybring an action of debt, or by some authorities a sci. fac. against theplaintiff, 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 accountrender. 7. In those states where they have courts of chancery, this action isnearly 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 thedefendant under his oath, instead of relying merely on the evidence he maybe 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; 2Leigh' s R. 6. 8. Courts of equity have concurrent jurisdiction in matters of accountwith courts of law, and sometimes exclusive jurisdiction at least in somerespects: For example; if a plaintiff be entitled to an account, a court ofequity will restrain the defendant from proceeding in a claim, thecorrectness of which cannot be ascertained until the account be taken; butnot where the subject is a matter of set- off. 1 Sch. & Lef. 309; Eden onInjunct. 23, 24. 9. When an account has voluntarily been stated between parties, anaction 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; 4Dall. 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 theend of his administration to render an account of his management of thesame. Trustees of every description can, in general, be compelled by courtsof chancery to settle accounts, or otherwise fully execute their trusts. Where there are no courts of chancery, the courts of common law are usuallyinvested with power for the same purposes by acts of legislation. When aparty has had the property of another as his agent, he may be compelled atcommon law to account by an action of account render. 3. An account is also the statement of two merchants or others who havedealt together, showing the debits and credits between them. |
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