| 释义 |
consignment account noun[ C ] ukus COMMERCE an account for goods that is sent to a person or company that is not the owner but is responsible for selling them or returning them to the owner if they are not sold: The value of the goods that are sent on consignment are charged to the consignment account.
Examples of consignment account consignment account Net proceeds, expense, and commission on each consignment are posted as separate items to the debit of that particular consignmentaccount. From Project Gutenberg As the lot numbers run consecutively in the receiving book, this furnishes an index to the consignment accounts. From Project Gutenberg The consignment sales are listed by lot number and posted to the credit of the consignment accounts. From Project Gutenberg If, when the books are closed, there are on hand any consignments, or parts of consignments, unsold, the consignment accounts are left open and represent either assets or liabilities. 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. |