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单词 Book debt
释义 帳面債項
A debt becoming due to a business entrepreneur in the normal course of carrying on the business as distinct from either a debt due on transactions unconnected with the business or a debt that is merely incidental to the conduct of the business. A debt which in the ordinary course of business would be entered in a well-kept trade book. A deposit of hire purchase agreements with a finance company to secure a loan is registrable as constituting a charge on book debts: Independent Automatic Sales Ltd v Knowles & Foster [1962] 3 All ER 27, 1 WLR 974. A balance at a bank is not normally a book debt: Re Brightlife Ltd [1986] 3 All ER 673, [1987] Ch 200. See also Assignment; Charge.
在正常經營業務的運作中到期應付商家的債項,該債項有別於與業務無關的交易而應付的債項或僅為有關業務經營附帶引起的債項。在正常業務運作中產生的債項會被列入妥為備存的貿易帳簿。如藉分期付款協議給予財務公司保證金以作貸款的抵押品,則此保證金可註冊為帳面債項上的押記:Independent Automatic Sales Ltd. v. Knowles and Foster [1962] 3 All ER 27, 1 WLR 974。銀行的戶口結餘通常不算是帳面債項:Re Brightlife Ltd. [1986] 3 All ER 673, [1987] Ch 200。另見 Assignment; Charge。
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更新时间:2024/10/27 5:30:08