单词 | Running account |
释义 | 經常帳戶 A series of transactions where repayments are made in respect of past debts in order to ensure that the creditor continues to deal with the debtor. A creditor does not receive a preference if the debtor makes a repayment under a running account to ensure a continuing relationship. Transactions for commercial purposes that are part of a continuing business relationship (for example, a running account) are required to be regarded as if they constituted a single transaction for the purposes of determining whether an unfair preference has been given. It is the ultimate effect of the course of dealing after looking at the whole relationship that is to be considered, not the individual transactions in isolation. See also Account; Creditor; Debtor; Preference; Unfair preference; Voidable transaction. 一系列的財務交易:就過去的債務作出償還,以確保債權人持續處理債務人的事宜。如債務人在經常帳戶作出償還以確保持續的關係,則債權人並無優先權。為決定是否有給予不公平的優先權,屬於持續業務關係一部分的商業目的的交易(例如經常帳戶)須被視為猶如構成單一交易一樣。在考慮整體關係而非個別孤立的交易之後,交易過程最終生效。另見 Account; Creditor; Debtor; Preference; Unfair preference; Voidable transaction。 |
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