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单词 Money of account
释义 結算通貨/記帳貨幣
A running account of assets, usually liquid assets such as currency, which is kept between the parties with items possessed on both sides until some final event makes a conclusive reckoning. The money of account is the currency which defines the substance and value of a contractual obligation. Once the money of account is determined the discharge of the obligation will be in accordance with the lex pecuniae: Re Helbert Wagg & Co [1956] 1 All ER 129. Also known as ‘money of contract’, or ‘money by reference’. See also Appropriation; Asset; Bank accounts.
指資產流水帳,而資產乃一般為貨幣的流動資產,其中的有關資產項目在直到某最終事件發生而要作出結論性的清算前,由兩方管有。結算通貨乃界定合約義務的實質及價值之貨幣。結算通貨終止時,即根據貨幣發行國之法律履行義務。Re Helbert Wagg & Co [1956] 1 All ER 129。亦稱為「合約貨幣」或「參考貨幣」。另見 Appropriation; Asset; Bank accounts。
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更新时间:2025/4/6 7:46:28