Račun; u knjigovodstvu: pretstavljanje stanja računa između dva poslovna prijatelja na taj način što svaki od njih na suprotnim stranama ("duguje" i "potražuje") konto-knjige beleži obaveze ("duguje") i primanja ("potražuje") onoga drugog; nekome otvoriti konto, stupiti s nekim u poslovne veze, odobriti mu kredit; saldirati konto, izmiriti račučn, zaključiti račun; per konto, po računu.
ETYM Old Eng. acount, account, accompt, Old Fren. acont, from aconter. Related to Account, Count.
1. A formal contractual relationship established to provide for regular banking or brokerage or business services; SYN. business relationship.
2. A statement of recent transactions and the resulting balance;SYN. accounting, account statement.
3. Importance or value.
4. The quality of taking advantage.
5. A record or narrative description of past events
6. A short account of the news
7. Importance or value
8. The act of informing by verbal report
9. The quality of taking advantage