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A more specific definition in common use is an account with a balance that is the opposite of the normal balance (Dr/Cr) for that section of the general ledger. [34] An example is an office coffee fund: Expense "Coffee" (Dr) may be immediately followed by "Coffee – employee contributions" (Cr). [35]
The printer shortened and altered Cotrugli's treatment of double-entry bookkeeping, obscuring the history of the subject. [ 5 ] [ 6 ] Luca Pacioli , a Franciscan friar and collaborator of Leonardo da Vinci , first codified the system in his mathematics textbook Summa de arithmetica, geometria, proportioni et proportionalità published in Venice ...
Latin (or Neo-Latin) origin [1] a.c. before meals: ante cibum a.d., ad, AD right ear auris dextra a.m., am, AM morning: ante meridiem: nocte every night Omne Nocte
DR Handmade Strings, a manufacturer of guitar strings; DR (broadcaster), a Danish government-owned radio and television public broadcasting company; D/R or Design Research, a retail lifestyle store chain (1953–1978) DR Motor Company, an Italian automobile company; Deutsche Reichsbahn (East Germany), former German railway company
In the English language, an honorific is a form of address conveying esteem, courtesy or respect. These can be titles prefixing a person's name, e.g.: Mr, Mrs, Miss, Ms, Mx, Sir, Dame, Dr, Cllr, Lady, or Lord, or other titles or positions that can appear as a form of address without the person's name, as in Mr President, General, Captain, Father, Doctor, or Earl.
History has dictated the use of the courtesy title Dr by physicians and general practitioners. [69] However, surgeons do not use the title of Dr and, due to the origins of surgery with the barber surgeons, instead use Mr, Mrs, Ms, Miss, etc. This custom applies to surgeons of any grade who have passed the appropriate exams and is not the ...
In the United States, a continuing resolution (often abbreviated to CR) is a type of appropriations legislation, which is a bill that appropriates (gives to, sets aside for) money to specific federal government departments, agencies, and programs.
Morrison's popular Waco drink begat the need for an official name. During the later part of the nineteenth century it was common practice to name a product with the prefix Dr. to make it sound healthful; E.g., Dr. Davis's Liver Pills, Dr. Chandler's Hemlock Plaster, and Dr. Able's Compound Honey of Tar and Lemon. Carbonated drinks were ...