The elements of book keeping, by single & double entry, to which is annexed an introduction on merchants accounts


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第257页 - DEMURRAGE is an allowance made to the Master of a Ship by the Merchants, for being detained in port longer than the time agreed upon. DEPOSIT, a sum advanced in part payment...
第260页 - Insolvent. A person in trade who has not a capital adequate to the payment of his debts. Instalments. Certain proportions in which, by agreement between debtor and creditor, a sum due is to be paid at stipulated times. Insurance or Assurance.
第250页 - L — - (or of the holder or bearer as the case may be), did exhibit the original Bill of Exchange, whereof a true copy is on the other side written...
第250页 - ... and all other parties thereto, or therein concerned, for all exchange, re-exchange, and all costs, damages, and interest, present and to come, for want of <
第264页 - PRICE-CURRENT, a list of the various articles of merchandise in the market, with the present prices annexed to each. In most of the great commercial cities and towns, lists of this description are generally published once or twice a week.
第265页 - SALVAGE. Salvage is an allowance made for saving a ship or goods, or both, from the dangers of the sea, fire, pirates, or enemies...
第15页 - The mode of keeping Books may be varied according to the peculiar nature of the Business; but there are, properly speaking, only two methods, which differ materially from each other ; namely, Book-keeping by Single Entry and by Double Entry.
第232页 - The duty of an agent is to procure the best intelligence of the state of trade at the place where he resides — of the quantity and quality of the goods in the market — their present prices, and the probability of their rising or falling — to pay exact obedience to the orders of...
第265页 - Receipt. An acknowledgment in writing of having received a sum of money, or other value ; and is either a voucher for an obligation discharged, or one incurred.
第231页 - Bill is a written order from a party in one country, addressed to another party in a different country, requiring him to pay a certain sum to his order, or to a third, or fourth party, at a specified time.* 2.