annual account - определение. Что такое annual account
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Что (кто) такое annual account - определение

Trust account; Custodial Account

Annual plant         
SHORTER-LIVED PLANT THAT COMPLETES ITS LIFE CYCLE, FROM GERMINATION TO THE PRODUCTION OF SEED, WITHIN ONE YEAR, AND THEN DIES
Annual plants; Winter annuals; Summer annual; Annual (plant); Annual Plants; Winter annual; Annual herb; Annual (botany); Annual crop

An annual plant is a plant that completes its life cycle, from germination to the production of seeds, within one growing season, and then dies. The length of growing seasons and period in which they take place vary according to geographical location, and may not correspond to the four traditional seasonal divisions of the year. With respect to the traditional seasons, annual plants are generally categorized into summer annuals and winter annuals. Summer annuals germinate during spring or early summer and mature by autumn of the same year. Winter annuals germinate during the autumn and mature during the spring or summer of the following calendar year.

One seed-to-seed life cycle for an annual plant can occur in as little as a month in some species, though most last several months. Oilseed rapa can go from seed-to-seed in about five weeks under a bank of fluorescent lamps. This style of growing is often used in classrooms for education. Many desert annuals are therophytes, because their seed-to-seed life cycle is only weeks and they spend most of the year as seeds to survive dry conditions.

Controlling account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account
In accounting, the controlling account (also known as an adjustment or control accountcontrol account definition in Financial Times lexicon) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail.
Annual publication         
  • A hand watercolored etching etched by [[William Henry Mote]] of [[Ada Lovelace]]
  • An early annual from 1822/3
  • Rupert Bear Annuals
SERIAL ISSUED ANNUALLY
Annual (comics); Annual publications; Comic annual
Annual publications, more often simply called annuals, are periodical publications appearing regularly once per year."Annuals", in Encyclopedia of library and information science (1968), vol.

Википедия

Custodial account

A custodial account is a financial account (such as a bank account, a trust fund or a brokerage account) set up for the benefit of a beneficiary, and administered by a responsible person, known as a legal guardian or custodian, who has a fiduciary obligation to the beneficiary.

Custodial accounts come in a number of forms, one being an account set up for a minor, since the minor is under the legal age of majority. The custodian is often the minor's parent. In the U.S., this type of account is often structured as a Coverdell ESA, allowing for tax-advantaged treatment of educational expenses. Another form is a trust account owned by an individual or institution, managed by a named party for purposes of rapid distribution of funds in that account. This is commonly used for petty cash, or for transactions that have very limited and clearly defined payees and transaction types. For example, law firm accounting includes trust accounts for disbursing funds entrusted to the law firm by each client for the client's benefit.

Примеры употребления для annual account
1. The figures were revealed in the Government‘s annual account of how offenders are punished each year.