Hand (unit) inches for the handsbreadth; Mortimer gives the same, three inches for the Hand's-breadth, and four for the "Handful, or simply, Hand", but adds "The hand among horse-dealers, &c. is four-fingers' breadth, being the fist clenched, whereby the height of a horse is measured", thus equating "hand" with both the palm and the fist. Similarly, Wright's 1831 translation of Buffon mentions "A hand breadth (palmus), the breadth of the four fingers of the hand, or three inches", but the "Encyclopædia Perthensis" of 1816 gives under Palm (4): "A hand, or measure of lengths comprising three inches". Today the hand is used
Unit of account highest profit. The unit of account in financial accounting refers to the words that are used to describe the specific assets and liabilities that are reported in financial statements rather than the units used to measure them. That is, unit of account refers to the object of recognition or display whereas unit of measure refers to the tool for measuring it. Unit of measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary unit to be used; that is, whether it should be nominal units