acid-test ratio
acid-test ratio 酸性测试比率 财务分析的一种方法。该比率为流动资产与流动负债之比,即现金、上市有价证券、应收账款之和与流动负债之比。 (=quick-asset ratio)
acid-test ratio 酸性测试比率 财务分析的一种方法。该比率为流动资产与流动负债之比,即现金、上市有价证券、应收账款之和与流动负债之比。 (=quick-asset ratio)
lucid interval. 1. A brief period during which an insane person regains sanity sufficient to have the legal capacity to contract and act on his or her own behalf. [Cases: Mental Health 3.1, 371; Wills 37. C.J.S. Insane Persons § 211; Wills § 9.] 2. A period during which a person has enough mental capacity
incident of ownership 所有权的附属权利 人寿保险单中规定由被保险人享有或控制的一项权利。此权利的保有将导致保险金在被保险人死亡时计入遗产总额,并被征收遗产税。
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A type of business or personal policy that insures against loss resulting directly from accidental bodily injuries sustained during the policy term. [Cases: Insurance 1012, 1716. C.J.S. Insurance §§ 4, 254.]
unavoidable-accident doctrine. Torts. The rule holding no party liable for an accident that was not foreseeable and that could not have been prevented by the exercise of reasonable care. • The modern trend is for courts to ignore this doctrine, relying instead on the basic concepts of duty, negligence, and proximate cause. — Also termed
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suicide n. (1)自杀 自绝行为,故意地结束自己生命的行为。英格兰早期普通法中,自杀被认为是不名誉犯罪〔infamous crime〕,可被视为重罪而没收其财产归于国有,并用一个桩子穿透自杀者的尸体,不体面地埋在路下。1882年废除该埋葬方式,1961年不再视自杀为犯罪。在苏格兰,自杀不被认为是犯罪,但以前,自杀会导致个别无继承人的自杀者的全部财产收归国有。自杀契约是指两个人约定自杀的协议,如果一个人活下来,而另一个死去,则生者定为谋杀罪,但在1957年,则认定为非预谋杀人罪。在美国的一些司法管辖区,自杀未遂被认为是犯罪,其他的司法管辖区则不认为是犯罪;有的司法管辖区认为如果未遂自杀者杀死了一个无辜的旁观者或者一个拯救其生命的人,那么被认为是谋杀罪,但有的认为是非预谋杀人罪或无罪;一些司法管辖区认为劝说或者帮助他人自杀的是谋杀,一些法律则认为是非预谋杀人罪或仅是一种独立的犯罪〔separate crime〕。 (2)自杀者
Federal Insecticide, Fungicide and Rodenticide Act 〈美〉《联邦杀虫剂、杀真菌剂和灭鼠剂法》
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risk incident to employment 〈美〉职业风险 根据劳工赔偿法,工人在履行其劳务契约时所产生的风险,或是与职业直接相关的普通风险,或是与职业不直接相关的特别风险。(→ordinary risks of employment)
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leaving scene of accident (司机)逃离事故现场 其目的在于在被辨认出来之前逃避民事或刑事责任。
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hospiticide (hah-spit-[schwa]-sId), n. 1. The murder of a host by a guest. 2. A host who murders a guest.