account book
Học thuậtThân thiện
Definition
Noun: 1. A book or ledger in which financial transactions are recorded: An "account book" is a physical book or a digital record where a business or individual systematically writes down details of money received and money spent. Its primary purpose is to maintain an accurate and organized history of financial activities.
Usage
- The noun "account book" is typically used in business, accounting, and legal contexts. It refers to the official record-keeping system for finances.
- It is often used with verbs like , , , , , and .
Examples
- The small shop owner kept a meticulous handwritten .
- Auditors spent a week reviewing the company's .
- For tax purposes, you must maintain a clear of all your business expenses.
- The court ordered the firm to submit its as evidence.
Advanced Usage
- "The books": In business and legal English, the plural form "the books" is a common metonymy referring to a company's complete set of financial records.
- Example: "The investigation revealed discrepancies in the company's books."
Variants and Related Words
- Ledger (n): A more formal or technical term for the principal book of account, recording all transactions.
- Journal (n): A book where transactions are first recorded chronologically before being posted to the ledger.
- Bookkeeping (n): The activity or occupation of keeping an account book or financial records.
Synonyms
- Ledger
- Financial record
- Book of account
Idioms and Phrases
- To cook the books: To falsify financial records dishonestly.
- Example: "The executive was arrested for cooking the books to hide the company's losses."
- To be in the black/red (based on the books): To be profitable (black) or unprofitable (red) as shown by the financial records.
- Example: "After a tough year, the business is finally back in the black."
Noun
- a record in which commercial accounts are recorded
- they got a subpoena to examine our books