Articulation
Pronunciation
- UK IPA: /É‘ËËŒtɪk.jəˈleɪ.ʃən/
- US IPA: /ɑɹˌtɪk.jəˈleɪ.ʃən/
- Rhymes: -eɪʃən
Origin
From Old French articulacion, from Medieval Latin articulatio
Full definition of articulation
Noun
articulation
(plural articulations)- (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.
- (countable) A manner or method by which elements of a system are connected.
- 2004, R. Meersman, On the move to meaningful internet systems 2004, In this paper, we make a step forward, by considering term to query articulations, that is articulations relating queries of one source to terms in another
- (uncountable) The quality, clarity or sharpness of speech.''His volume is reasonable, but his articulation could use work.
- (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.
- (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 Accountsâ€, 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 Issuesâ€, 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 Accountingâ€, 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.