In Latin it is where we can find the etymological origin of the term
seat. And it is the result of the union of the prefix "a-", which means
"towards", and the verb "sedentare", which can be translated as "sit".
seat is a concept that has different uses according to the context. In
its most frequent use, it can be a piece of furniture that is
used for sitting. In this sense, the term serves as a synonym for chair, armchair or sofa. For
example: "Too bad we were late to the concert: there are no seats left", "Please,
have a seat", "The neighbors ask the Municipality to install more
seats in the plaza".
Currently it must be said that when we make the online purchase of a train,
bus or plane ticket for a trip, we are given the possibility of choosing the
seat we want to occupy.
In the same way, it must be established that in many places seats are
previously established for each person based on their position or
position. Thus, for example, in the Spanish Congress of Deputies, the different
members of the government have chairs assigned based on the position they hold.
In the premiere of a play or a movie as well as, for example, in a court also
the different personalities have determined the seat that they must take.
The notion of ejection seat is used to name the kind of seat
that appears on some aircraft and allows you to be fired from the plane in an
emergency. By activating the mechanism, the pilot sitting in the ejection seat
is expelled from the cockpit and leaves the plane; after a few seconds, the
parachute is activated so that the descent is carried out without risk.
In addition to all the above, we cannot forget that, on other occasions, the
term in question is used as a synonym for coffee grounds. Thus, for example, it
is common to refer to the seat that coffee has left in a cup.
Within the more colloquial language, the use of the verbal phrase "take a
seat" is also used. With it, an attempt is made to express, for example, that
someone has established herself in a specific population or has taken possession
of the position that has been granted to her within a company or institution.
An accounting entry, on the other hand, is a record that is
part of an accounting book and that specifies some economic
movement within an organization. What the entry does is
establish an activity that has modified the entity's assets, either positively
When the movement increases equity, the accounting entry records an increase
in assets. On the other hand, if the movement causes the company
to see its equity reduced, what remains registered in the accounting
entry is an increase in the liability.
Among the data that are usually included in an accounting entry are the date
of the movement, its amount and a description that allows
knowing what is being discussed.