Gloss given by oil company account (7)

I believe the answer is:

shellac

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'gloss' is the definition.
(thesaurus)

'oil company account' is the wordplay.
'oil company' becomes 'shell' (I am not sure about this - if you are sure you should believe this answer much more).
'account' becomes 'ac' (abbreviation for account).
'shell'+'ac'='SHELLAC'

'given by' is the link.

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(Other definitions for shellac that I've seen before include "Resin in flakes, used to making varnish" , "Resin used in varnishes" , "Thin varnish used to finish wood" , "Take a shine to" , "Defeat" .)

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