- Financial control is not as popular with qualified accountants as it used to be.
- There are a number of types of accountant, with chartered accountants being among the best known.
- The distinction between fixed and variable costs commonly used by accountants is quite irrelevant.
Middle English: from Law French, present participle of Old French aconter (see account). The original use was as an adjective meaning 'liable to give an account', hence denoting a person who must do so.
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