_res nummaria_ or _pecuniaria_—finance; money-matters.
_ratio pecuniarum_—finance; money-matters.
_argentariam facere_ (Verr. 5. 59. 155)—to be a banker.
_argentariam dissolvere_ (Caecin. 4. 11)—to close one's bank, give up
banking.
_codex_ or _tabulae ratio accepti et expensi_—account-book; ledger.
_nomina facere_ or _in tabulas referre_—to book a debt.
_pecunia in nominibus_[1] _est_—money is outstanding, unpaid.
_pecuniam in nominibus habeo_—I have money owing me.
_alicui expensum ferre aliquid_—to put a thing down to a man's account.
_alicui acceptum referre aliquid_[2] (Verr. 2. 70. 170)—to put down to
a man's credit.
_rationem alicuius rei inire, subducere_—to go through accounts, make
a valuation of a thing.
_ad calculos vocare aliquid_ (Amic. 16. 58)—to go through accounts,
make a valuation of a thing.
_inita subductaque ratione aliquid facere_—to do something after
careful calculation.
_rationes putare_[3] _cum aliquo_—to balance accounts with some one.
_ratio alicuius rei constat (convenit, par est)_—the accounts balance.
_ratio acceptorum et datorum (accepti et expensi)_ (Amic. 16. 58)—the
account of receipts and expenditure.
_rationem diligenter conficere_—to keep the accounts (day-book)
carefully.
_summam facere alicuius rei_—to compute the total of anything.
_de capite deducere_ (_vid._ sect. XII. 1, note _Notice too..._)
_aliquid_—to subtract something from the capital.
_rationem alicuius rei reddere_—to render count of a matter; to pass
it for audit.
_rationem alicuius rei reposcere aliquem_ or _ab aliquo_—to demand an
account, an audit of a matter.
_rationem ab aliquo reptere de aliqua re_ (Cluent. 37. 104)—to demand
an account, an audit of a matter.
[1] _nomina_ are properly the sums entered in the ledger as due from a
person. Hence _nomen solvere, dissolvere_, to pay a debt.; _nomen
expedire, exsolvere_, to get rid of a debt; _bonum nomen_, a safe
investment (Cic. Fam. 5. 6. 2).
[2] Also used metaphorically to "owe a thing to another's
instrumentality," e.g. _quod vivo tibi acceptum refero_.
[3] The original meaning of _putare_ is to prune (cf. _purus,
amputare_), cleanse by cutting off, then make clear, calculate,
reckon. By a transference it became used of calculation, i.e.
thinking, believing. Compare the history of the French _raisonner_ and
the Italian _ragioneria_.