| 词条 | Waste book |
| 释义 |
A waste book was one of the books traditionally used in bookkeeping. It comprised a daily diary of all transactions in chronological order.[1] It differs from a daybook in that only a single waste book is kept, rather than a separate daybook for each of several categories. The waste book was intended for temporary use only; the information needed to be transcribed into a journal in order to begin to balance one's accounts.[2] The name of the book derives from the fact that, once its information was transferred to the journal, the waste book was unneeded.[3] The use of the waste book has declined with the advent of double-entry accounting. See also
References1. ^{{cite book|url=https://books.google.com/books?id=GL5PAAAAMAAJ&pg=PT213&lpg=PT213&dq=The+Waste-book+is+a+register,+containing+an+inventory+of+a+merchant%27s+effects+and+debts,&source=bl&ots=y3z2A2psHQ&sig=9Zy5HFQMO_23EDaMdt2aEwwjvps&hl=en&ei=LD6ZS6KfIIHglAenmvS7DQ&sa=X&oi=book_result&ct=result&resnum=2&ved=0CAkQ6AEwAQ#v=onepage&q=The%20Waste-book%20is%20a%20register%2C%20containing%20an%20inventory%20of%20a%20merchant%27s%20effects%20and%20debts%2C&f=false|chapter=Books|title=American edition of the British encyclopedia|volume=2|year=1819}} 2. ^{{cite web|url=http://www2.archivists.org/glossary/terms/w/waste-book|title=Waste book|work=A Glossary of Archival and Records Terminology|last=Pearce-Moses|first=Richard}} 3. ^{{cite book|url=https://books.google.com/books?id=cRsqAAAAYAAJ&dq=%22waste+book%22%2Bbookkeeping&source=gbs_navlinks_s|title=Ancient double-entry bookkeeping: Lucas Pacioli's treatise|last=Geijsbeek|first=John Bart|year=1914|page=137}} 1 : Accounting systems |
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