英和和英

名詞

sundries pl (plural only)

1. (accounting) A category in accounting records for irregular or miscellaneous items not otherwise classified.
   • 1905, William Mott Steuart (United States Bureau of the Census), Special Reports: Mines and quarries 1902, page 476,

     Miscellaheous expenses,—This item includes rent and royalties of all descriptions, “taxes, insurance, interest, advertising, office supplies, law expenses, injuries and damages, telegraph and telephone service, gas, and all other sundries not reported elsewhere.”

   • 1910, William Mott Steuart, Thomas Commerford Martin (United States Bureau of the Census), Street and Electric Railways 1907, page 181,

     In 1902 franchise values were largely carried as sundries, but it is a very common practice to charge these values to cost of construction and equipment.

   • 2009, Neville Box, VCE Accounting Units 3 & 4, 4th edition, unnumbered page:

     Any payment listed in the Sundries column must be posted individually to the appropriate ledger account.

   • 2011, Robert Rodgers, Peter Lucas, Bookkeeping and Accounting Essentials, page 105:

     The petty cash book classifies payments as petrol and oils, postage, office, sundries and GST paid.