| 单词 | Cash |
| 释义 | 現金 In the context of corporations legislation, cash includes a particular form of benefit: Companies Ordinance (Cap 32) ss 47B, 79A, 116, 116A. Shares can be issued in return for both cash and non-cash consideration. Where shares are allotted to the public for subscription, the amount stated in the prospectus shall be reckoned exclusively of any amount payable otherwise than in cash: s 42. Cash is distinguished from non-cash consideration in that the latter refers to consideration the monetary value of which is not precisely ascertainable but would need to be valued, for example, goods or services, or goodwill. Money orders were treated as ‘cash’: Re Windsor, Public Trustee v Windsor (1913) 108 LT 947. A bill of exchange is treated in international commerce as the equivalent of cash: Montecchi v Shimco (UK) Ltd [1979] 1 WLR 1180, [1980] 1 Lloyd’s Rep 50 (CA). In view of modern commercial practice, a direct debit should be treated in the same way as payment by cheque and, as such, is the equivalent of cash: Esso Petroleum Co Ltd v Milton [1997] 2 All ER 593, 1 WLR 938. See also Allotment. 就有關法團的法例而言，現金包括一種特定形式的利益：《公司條例》（第32章）第47B、79A、116及116A條。股份可以以現金及非現金的代價作為回報而發行。當向公眾分配作出要約認購的股份時，在計算招股章程內述明的款額時，須除去任何以非現金繳付的款額：第42條。現金有別於非現金代價，因為後者指其金錢價值不能確實確定而需要估價的代價，如商品、服務或商譽。郵政匯票曾被視為「現金」：Re Windsor, Public Trustee v Windsor (1913) 108 LT 947。在國際商務中，商業匯票被視為現金的對等：Montecchi v Shimco (UK) Ltd [1979] 1 WLR 1180, [1980] 1 Lloyd’s Rep 50（英國上訴法院）。在現代商業做法中，直接支賬付款應與支票付款以相同方式處理，因此屬現金的對等：Esso Petroleum Co Ltd v Milton [1997] 2 All ER 593, 1 WLR 938。另見 Allotment。n. |
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