| 单词 | Account stated |
| 释义 | 賬目陳述 1.An account containing several items of claim on both sides set against one another so that a balance can be calculated and paid. 2. An account stated contains items both of credit and debit and the figures on both sides are adjusted between the parties and a balance struck: Laycock v Pickles (1863) 4 B & S 497. An account stated which is unilateral, although a distinct cause of action, is not conclusive and establishes only a prima facie liability: Camillo Tank SS Co Ltd v Alexandria Engineering Works (1921) 38 TLR 134 (HL). An account stated containing cross items, in which a balance is struck after items on either side have been set off, the consideration for payment of the balance being the discharge of the items on each side, can be invalidated only in respect of such items as, if they had been actually paid, would have been recoverable as on a failure of consideration, or on the ground of fraud or common error or something similar: Siqueira v Noronha [1934] AC 332 (PC); Camillo Tank SS Co Ltd v Alexandria Engineering Works, supra; Halsbury’s Laws of Hong Kong, Vol 11, Equity [165.045]. 3. A mere acknowledgement of a debt, where there in fact may be no debt, consideration, or binding promise: Siqueira v Noronha, supra. A promise to pay may be inferred by law from an account statement. Such an admission is of evidential value only and the existence and validity of the debt itself may be examined despite the admission: Perry v Attwood (1856) 6 E & B 691. 4. An account consisting of a claim by one party which the other party has for valuable consideration agreed to accept: Irving v Veitch (1837) 3 M & W 90, 150 ER 1069. See also Account; Debt; Settled account. 1.一份賬目，兩邊均載有申索項目，藉其互相抵銷而計算出結餘及應付款額。 2.一份賬目陳述，載有貸方及借方的項目，藉調整各方兩邊的數目得出結餘：Laycock v Pickles (1863) 4 B & S 497。一份單方面的賬目陳述，雖然是一項獨立的訴因，但並不具決定性，僅代表表面上有責任：Camillo Tank SS Co Ltd v Alexandra Engineering Works (1921) 38 TLR 134 （上議院）。一份載有交相項目，藉抵銷兩邊項目而計算出結餘，而付清結餘的代價是解除每邊項目的賬目，只可就該等項目無效，如該等項目確實付清，並因無代價、欺詐、共同錯誤或類同理由而可予追討：Sequeira v Noronha [1934] AC 332；Camillo Tank SS Co Ltd v Alexandra Engineering Works, 見上文; Halsbury’s Laws of Hong Kong, 第11冊，衝平法，第[165.045]段。 3.在實際上未必有債務、代價或具約束力的承諾的情形下，對債務作出的僅有承認：Sequeira v Noronha, 見上文。在法律上，從會計賬目可推斷出對債務的承認，但這類承認僅具證據價值，並不影響對債務的存在及有效性的質疑：Perry v Attwood (1856) LJQB 408。 4.一份帳目，載有一方同意以有償代價接受另一方的申索：Irving v Veitch (1837) 3 M 7 W 9, 150 ER 1069。另見 Account; Debt; Settled account。 |
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