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 It is a concept that has different uses according to context . In its most frequent use, it can be a piece of furniture It is used to sit. In this sense, the term serves as a synonym for chair , seat or sofa . For example: "Too bad we are late for the concert: there are no seats left", "Please take a seat", “The neighbors ask the Municipality to install more seats in the square”.
Currently it must be said that when we make the online purchase of a train, bus or plane ticket to make a trip, we are given the possibility to choose the seat we want to occupy.
In the same way, it must be established that in many places the seats are previously established for each person based on their position or position they occupy. Thus, for example, in the Congress of Deputies of Spain 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 courtroom also the different personalities have determined the seat they should take.
The notion of ejection seat It is used to name the kind of seat that appears on some aircraft and that allows to be fired from the plane in an emergency. When activating the mechanism, the pilot sitting in the ejection seat is ejected from the cabin 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 of the above, we cannot forget that, on other occasions, the term in question is used as a synonym for grounds. Thus, for example, it is customary 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, we try to express, for example, that someone has established themselves in a specific population or has taken possession of the position granted to them within a company or institution.
A Accounting seat On the other hand, it is a record that is part of a accounting book and that specifies some economic movement within a organization . What the seat does is leave an activity that has modified the assets of the entity, either positively or negatively.
When the movement increases equity, the accounting entry records an increase in active . Instead, if the movement causes the company see your equity reduced, what is recorded in the accounting entry is an increase in passive .
Among the data that are usually included in an accounting entry are the date of movement , its amount and a description that lets you know what you are talking about.