articulation
Pronunciation
  • (British) IPA: /ɑːˌtɪk.jəˈleɪ.ʃən/
  • (America) IPA: /ɑɹˌtɪk.jəˈleɪ.ʃən/

Noun

articulation

  1. (countable or uncountable) A joint or the collection of joints at which something is articulated, or hinged, for bending.
    The articulation allowed the robot to move around corners.
  2. (countable) A manner or method by which elements of a system are connected.
  3. (uncountable) The quality, clarity or sharpness of speech.
    His volume is reasonable, but his articulation could use work.
  4. (linguistics) The manner in which a phoneme is pronounced.
  5. (music, uncountable) The manner in which something is articulated (tongued, slurred or bowed).
    The articulation in this piece is tricky because it alternates between legato and staccato.
  6. (accounting) The interrelation and congruence of the flow of data between financial statements of an entity, especially between the income statement and balance sheet.
    • 1991, Stephen P. Taylor, “From Moneyflows Accounts to Flow-of-Funds Accounts”, printed in John C. Dawson (editor), Flow-of-Funds Analysis: A Handbook for Practitioners, M.E. Sharpe (1996), ISBN 978-1-56324-645-6, page 103 ↗:
      At the time the outstanding distinction that could be seen between Copeland-Fed on the one hand and Goldsmith-Friend on the other was that the flow-of-funds system explicitly included nonfinancial transactions in the statistical structure in direct articulation with financial flows and stocks.
    • 2005, David T. Collins, “Accounting and Financial Reporting Issues”, Chapter 6 of Robert L. Brown and Alan S. Gutterman (editors), Emerging Companies Guide: A Resource for Professionals and Entrepreneurs, American Bar Association, ISBN 978-1-59031-466-1, page 169 ↗:
      Particular income statement accounts (revenues and expenses) are linked to particular balance sheet accounts (assets and liabilities); that is, there is articulation between the income statement and the balance sheet.
    • 2005, Roger L. Burritt, “Challenges for Environmental Management Accounting”, Chapter 2 of Pall M. Rikhardsson et al. (editors), Implementing Environmental Management Accounting: Status and Challenges, Springer, ISBN 978-1-4020-3371-1, page 28 ↗:
      The emphasis on articulated information about environmental liabilities in the management accounts is not stressed. Articulation between stock and flow information in physical environment terms receives less attention.
Related terms Translations Translations Translations Translations
  • Russian: артикуля́ция



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