Example sentences of "be account [prep] [prep] a " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | They should be accounted for separately only if the instruments are capable of being cancelled or redeemed independently of each other ; otherwise they should be accounted for as a single instrument . |
| 2 | Therefore , the instrument will be accounted for as a liability . |
| 3 | If a capital instrument contains an obligation to transfer economic benefits the entire instrument should be accounted for as a liability . |
| 4 | The bonds must therefore be accounted for as a liability as required by paragraph 21 of the [ draft ] FRS . |
| 5 | Limited recourse debt constitutes an obligation on the part of the borrower to repay , and hence should be accounted for as a liability . |
| 6 | It follows that , despite the subordination , the company has an obligation to repay ( that is , an obligation to transfer economic benefits ) and therefore subordinated debt should be accounted for as a liability . |
| 7 | Does it indicate that the meaning of an idiom can not be inferred from ( or , more precisely , can not be accounted for as a compositional function of ) the meanings the parts carry IN THAT EXPRESSION ? |
| 8 | The definition must be understood as stating that an idiom is an expression whose meaning can not be accounted for as a compositional function of the meanings its parts have when they are not parts of idioms . |
| 9 | As it is , the company can not in any case be accounted for as a wholly contractual phenomenon . |
| 10 | The carrying amount should be recalculated to take account of circumstances prevailing at each balance sheet date , and any change in the carrying amount should be accounted for as an increase or decrease in the finance cost for the period . |
| 11 | Where the entitlement to dividends in respect of non-equity shares is calculated by reference to time , the dividends should be accounted for on an accruals basis . |
| 12 | At the same time the Solicitors ' Practice Rules 1990 on commissions have been amended ; the minimum amount of solicitor 's commission that must be accounted for to a client has been doubled to £20 . |
| 13 | Very strict rules apply to those drugs which in the Act are called ‘ controlled drugs ’ ; each dose has to be accounted for in a Controlled Drugs Register , whether the drug is given in hospital or in the home . |
| 14 | Corpus Christi College made the suggestion that he should sleep in Corpus but take his meals in his old college of Magdalene ; a proposal so bizarre that it should be accounted for by a motive , not to have at dinner a famously silent person , imagined as a wet blanket . |
| 15 | Why this should be so will be discussed in a moment but it does enable the other observations to be accounted for by a single theory . |
| 16 | A problem is that mean values for fertility and survival probability decline with age , which may not necessarily be accounted for by a logarithmic transform . |
| 17 | The large reduction in casualties for 16–18 year olds in Lothian can be accounted for by a significant reduction in motorcycle use by this age group . |
| 18 | The significant difference at 45 and 360 minutes postprandially between the results in the normal and these two morbidly obese subjects can not be accounted for by a difference in the urine output ( one way ANOVA , p>0.05 ) . |
| 19 | This could be accounted for by an initial Hercynian episode of stripping of Carboniferous overburden . |
| 20 | Between 500 and 1000 km of north-south crustal shortening could be accounted for by an equivalent amount of lateral crustal movement arising from the ‘ ploughing ’ motion of the Indian Plate as it moved northwards and displaced lithospheric blocks in the Eurasian Plate . |
| 21 | Since 1980 , the position has been reversed , with the increase in real income of pensioners being accounted for by a substantial real increase in occupational pensions . |
| 22 | equity shares issued as part of a business combination which is accounted for as a merger . |
| 23 | Equity shares issued as part of a business combination which is accounted for as a merger , and leases have been excluded from the scope of the FRED as the Board did not wish to reconsider accounting for business combinations or for leases at this time . |
| 24 | This built-in tendency towards stalemate is accounted for in a number of ways . |
| 25 | Largely the difference is accounted for by a dramatic decrease in child mortality in the modern Western world , due to vast improvements in hygiene , protection against infective disease and plentiful food . |
| 26 | This is accounted for by a 9% rise in orders ; a 5% increase in hardware shipments and 16% increase in software and services — including equipment . |
| 27 | The deficit is accounted for by a shortfall of barrister registrants , particularly in the QC and senior junior categories , and a reduction in sponsorship and exhibition income caused by the recession . |
| 28 | Under SSAP 24 and UITF 6 these long-term obligations are accounted for on a full provision basis , even though in many cases it is likely that they will continually roll over , and it has been argued that it is difficult to justify a prohibition , as SSAP 15 would otherwise require , on the related deferred tax being treated on a similar basis if it , too , continually rolls over . |
| 29 | Under SSAP 24 and UITF 6 these long-term obligations are accounted for on a full provision basis , even though in many cases it is likely that they will continually roll over ( ie as one obligation is settled another will arise ) and it has been argued that it is difficult to justify a prohibition , as SSAP 15 would otherwise require , on the related deferred tax being treated on a similar basis if it , too , continually rolls over . |
| 30 | The [ draft ] FRS requires that issue costs , as defined , are accounted for as a reduction in the proceeds of a capital instrument . |