overfootとは 意味・読み方・使い方

動詞

overfoot (三人称単数 現在形 overfoots, 現在分詞 overfooting, 過去形および過去分詞形 overfooted)

1. (accounting) To assign a column summary that is greater than the sum of all the entries in that column.

   Antonym: underfoot

   • 1932, Frank Hatch Streightoff, Advanced Accounting, page 140:

     Another device is to underfoot the accounts receivable column and the net cash column in the record of cash receipts and to underfoot the debit or overfoot the credit side of one or more accounts in the customer's ledger by equal amounts.

   • 1980, The CPA Journal - Volume 50:

     Stay away from the client or taxpayer who conceals, pads, overstates or understates, alters, duplicates, overfoots or underfoots, diverts, manipulates, omits, falsifies and flagrantly disregards the IRS regulations.

   • 1983, Accounting and information systems: instructor's manual, →ISBN, page 258:

     In manually balancing the cash receipts journal prior to posting to the ledgers, it is quite possible to underfoot or overfoot columns deliberately in order to manipulate the account records to cover cash shortages.