| 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 account
nominal 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
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