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English definition of “appropriation account”

appropriation account

noun [C]    
GOVERNMENT, ACCOUNTING in the UK, an account that explains how a government department has used the money it has been given: Every appropriation account of government shall be examined by the Comptroller and Auditor General on behalf of the House of Commons.
ACCOUNTING an account that explains how a company has used its money, for example, whether it paid any to shareholders or saved any for a special purpose: The appropriation account outlines how the profits are distributed.
(Definition of appropriation account noun from the Cambridge Business English Dictionary © Cambridge University Press)
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