第4解

account stated

【英文】Under United States law，account stated is a statement between a creditor（the person to whom money is owed）and a debtor（the person who owes）based upon a series of prior transactions that a particular amount is owed to the creditor as of a certain date.Often the account stated is a bill，invoice or a summary of invoices，signed by the customer or sent to the customer who pays part or all of it without protest.

【譯文】依據(jù)美國(guó)聯(lián)邦法律，賬額認(rèn)可就是債權(quán)人（應(yīng)得欠款者）和債務(wù)人（欠錢者）之間的基于先前一系列交易的結(jié)算單，其表明自某一特定日期起所欠債權(quán)人的詳盡數(shù)額。賬額認(rèn)可經(jīng)常以賬單、發(fā)票或發(fā)票匯總的方式出現(xiàn)，這些票據(jù)是由顧客簽字認(rèn)可的或寄給顧客的，后者無異議地支取了部分或全部款項(xiàng)。

【解釋】本例中的account stated可譯為“確認(rèn)賬額”或“賬額認(rèn)可”。句中的as of意為“到……時(shí)為止”或“從……時(shí)開始”。

再如：

Persons who carry on business with each other often have a series of transactions constituting an open running account with various items of debit and credit.For long periods neither one may know which one is actually indebted to the other.Under such circumstances，they may get together and compare their books and their memories，cast up their mutual accounts，and strike a balance. In Latin phrase，they were formerly said to have accounted together—insimul computassent.Assumpsit lay for the recovery of the balance so found due，before the development of many of the principles of present-day contract law.Common illustrations of such accounts，with recurring debits and credits，are those between banker and depositor，between customer and grocer or department store，between principal and agent，and between partners in business.In all such cases，if the items are liquidated in money，one of the parties is a debtor to the other in an amount that can be determined at any time by an accounting process.The amount of the debt is the balance of debits over credits.The debt becomes due and payable only as the parties may have agreed；this may be in installments or as a whole，at regular intervals or as demanded by the presentation of drafts or statements of account.〔譯文：經(jīng)營(yíng)生意的人相互之間常產(chǎn)生一系列交易，其構(gòu)成了由借方與貸方之間的各種名目形成的未結(jié)算的往來賬目。時(shí)間一久，可能雙方都不知道究竟誰欠誰的錢了。遇此情形，他們可以坐下來核對(duì)簿記以及可以記住的事情，把相互之間的賬目加起來，結(jié)算余額。用拉丁語表示的話，這可以稱為一起正式算賬，即相互算清賬目（insimul computassent）。定下這樣的口頭合同就可以收回發(fā)現(xiàn)到期的賬目余額，因當(dāng)時(shí)還沒有形成當(dāng)今合同法里的許多原則。此類賬目反復(fù)發(fā)生在借方和貸方之間，常見的例子是銀行家和儲(chǔ)戶之間、顧客和食品雜貨商之間或顧客與百貨商店之間、委托人和代理人之間以及生意合伙人之間的賬目結(jié)算。所有這些情況下，如果這些名目都用金錢結(jié)算的，其中一方就成為另一方的債務(wù)人，其債務(wù)額度可以通過會(huì)計(jì)程序從任何時(shí)間開始確定。債務(wù)額度就是借方針對(duì)貸方的余額。僅當(dāng)各方都意見一致后，到期的債務(wù)才得以支付，支付的方式可以是分期付款或全額支付，可以每隔一定間隔支付，也可以根據(jù)提示的匯票或?qū)~單（statements of account）之要求進(jìn)行支付。〕