词汇 | nominal-account |
释义 | nominal account noun[ C ] ukus ACCOUNTING a written record of the money a company has made and spent since the beginning of the present accounting period, at the end of which the amount is moved to a permanent account Compare real accounts Examples of nominal accountnominal account In the case referred to, the amount of the check is debited to the proper nominalaccount, and credited to a general ledger account. From Project Gutenberg Expense is a nominalaccount kept for the purpose of showing the total expenses of the business. From Project Gutenberg In the ledger, the usual nominal accounts are kept but no purchase or voucher register is used. From Project 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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