| 单词 | Settled account |
| 释义 | 已定的帳目 1. A written account composed of mutual debits and credits and showing a balance owing, agreed and accepted by the parties as correct. They may be relied upon by way of defence against an alleged obligation to account or to account further: Phillips- Higgins v Harper [1954] 1 QB 411, 2 All ER 51n (CA). A mere statement by one party to the other of how an account stands cannot amount to a settled account; the other party must agree that it is right: Phillips- Higgins v Harper, supra. Signing the account is not necessary to constitute a settled account, nor is the delivery up of vouchers at the time the account is settled (Yourell v Hibernian Bank Ltd [1918] AC 372 (HL)); but the account should be in writing and show what the balance is (Phillips- Higgins v Harper, supra) 2. A defence to a claim for an account to be taken where the party is under a legal liability to account to the claimant party. Such accounts may be reopened, for example, for fraud or serious errors: Allfrey v Allfrey (1849) 1 Mac & G 87; Phillips-Higgins v Harper [1954] 1 All ER 116. 3. An account which has been paid. 4. An agreement, for valuable consideration, as to what is owing by one party to another. See also Account; Account of profits; Account stated. 1.由相互借方和貸方組成的書面帳目，及顯示由當事人欠下，同意及接受的結餘為之正確。可藉針對宣稱作出解釋或作出進一步解釋的責任的抗辯的方式依憑：Phillips- Higgins v Harper [1954] 1 QB 411, 2 All ER 51n（英國上訴法院）。一方對他方作出帳目情況的僅僅陳述並不等於已定的帳目；另一方必須同意有關的帳目為之正確：Phillips- Higgins v Harper,見上文。在有關的帳目簽署，及在決定帳目的時候交出憑單，不必構成已定的帳目，（Yourell v Hibernian Bank Ltd [1918] AC 372 （上議院））；但有關的帳戶應以書面的方式作出及顯示有關的結餘 （Phillips- Higgins v Harper,見上文） 2. 如有關的當事人根據法律責任須向申索的一方作出解釋，對有關帳戶申訴的抗辯。例如因為詐騙或嚴重錯誤的理由，可重開此類帳戶：Allfrey v Allfrey (1849) 1 Mac & G 87; Phillips-Higgins v Harper [1954] 1 All ER 116。 已清償的償付 3.已償付的帳戶。 4. 就一方向他方負有的有值代價的協議。另見 Account; Account of profits; Account stated。 |
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