different between accountant vs surplusage

English

Alternative forms

(one who handles financial records): acc.

Pronunciation

• (US) IPA^(key): /?.?kæ?n.(t)?n?(t)/

Etymology 1

From Middle English, from Middle French acuntant. Equivalent to account +? -ant. First attested in the mid 15th century.

Noun

accountant (plural accountants)

1. One who renders account; one accountable.
2. A reckoner, or someone who maintains financial matters for a person(s).
3. (accounting) One who is skilled in, keeps, or adjusts, accounts; an officer in a public office, who has charge of the accounts.
4. (accounting) One whose profession includes organizing, maintaining and auditing the records of another. The records are usually, but not always, financial records.

Quotations

Derived terms

• accountant general
• chartered accountant
• Certified National Accountant
• management accountant

Related terms

• account

Translations

Descendants

• ? Dutch: accountant
  • ? Indonesian: akuntan

Etymology 2

• First attested in the early 15th century.

Adjective

accountant (comparative more accountant, superlative most accountant)

1. (obsolete) Accountable.

Usage notes

• (adjective): Followed by the word to.

Dutch

Etymology

Borrowed from English accountant.

Pronunciation

• IPA^(key): /??k?u?n.t?nt/
• Hyphenation: ac?coun?tant

Noun

accountant m (plural accountants)

1. An accountant; an account-keeper or auditor.

Related terms

• account

Descendants

• ? Indonesian: akuntan

English

Etymology

From Medieval Latin surplusagium, from surplus.

Noun

surplusage (countable and uncountable, plural surplusages)

1. (now rare) A surplus; a superabundance.
   • 1590, Edmund Spenser, The Faerie Queene, II.vii:

     If then thee list my offred grace to vse, / Take what thou please of all this surplusage; / If thee list not, leaue haue thou to refuse […]

   • 1841, Ralph Waldo Emerson, Compensation

     A surplusage given to one part is paid out of a reduction from another part of the same creature.

2. (law) Matter in pleading which is not necessary or relevant to the case, and may be rejected.
3. (finance) A greater disbursement than the charge of the accountant amounts to.
   • 1802–1819, Abraham Rees, The Cyclopædia; or, Universal Dictionary of Arts, Sciences, and Literature

     one third-part of the surplusage of the estate of any person dying inte?tate, ?hall be distributed to his widow,and the re?idue among?t his children by equal portions