| 单词 | Mixed account |
| 释义 | 混合帳目 1. In accounting, an account where the balance may be split between a balance sheet item and a profit and loss item. For example stock, when it is used during an accounting period, is treated as an expense. But stock on hand at the end of period is an asset recorded on the balance sheet. 2. Where a trustee appropriates trust property or fund or any benefit arising from thereof, and the moneys are no longer traceable, equity would treat the money in a mixed account as charged with the repayment of the claimant’s money: Re Diplock’s Estate, Diplock v Wintle (1948) Ch 465; Re MW Lee & Sons Enterprises Ltd [1999] 2 HKC 686. See also Accounting period; Balance sheet; Profit and loss statement; Trading stock. 1. 在會計學，當資產負債表之項目及利益及虧損之項目之餘額可被分拆出來之一個帳目。例如存貨，當其在某一會計期被使用時將會被視為開支。但在會計期結束時，現有的存貨將在資產負債表中被記錄為資產。 2. 當受託人處置受信託規限的財產或資金或自其所獲得的收益時，該款項將再不能被追索，衝平法將視該款項屬於混合帳目，為償還申索人之金錢而作出之押記：Re Diplock’s Estates, Diplock v Wintle (1948) Ch 465；Re MW Lee & Sons Enterprises Ltd [1999] 2 HKC 686。亦見 Accounting period; Balance sheet; Profit and loss statement; Trading stock. |
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