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disbursement 音标拼音: [dɪsb'ɚsmənt] n. 支付,支出 支付,支出 disbursement支出 disbursement n 1: amounts paid for goods and services that may be currently tax deductible ( as opposed to capital expenditures) [ synonym: { expense}, { disbursal}, { disbursement}] 2: the act of spending or disbursing money [ synonym: { spending}, { disbursement}, { disbursal}, { outlay}] Disbursement \ Dis* burse" ment\, n. [ Cf. F. d[' e] boursement.] 1. The act of disbursing or paying out. [ 1913 Webster] The disbursement of the public moneys. -- U. S. Statutes. [ 1913 Webster] 2. That which is disbursed or paid out; as, the annual disbursements exceed the income. [ 1913 Webster] DISBURSEMENT. Literally, to take money out of a purse. Figuratively, to pay out money; to expend money; and sometimes it signifies to advance money. 2. A master of a ship makes disbursements, whether with his own money or that of the owner, when he defrays expenses for the ship. 3. An executor, guardian, trustee, or other accountant, is said to have made disbursements when he expended money on account of the estate which he holds. These, when properly made, are always allowed in the settlement of the accounts.
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