change of venue. The transfer of a case from one locale to another court in the same judicial system to cure a defect in venue, either to minimize the prejudicial impact of local sentiment or to secure a more sensible location for trial. — Also termed transfer of venue. See VENUE. [Cases: Venue 34–84. C.J.S. […]
exchange control 〈英〉外汇管制；外汇管理 1947年的外汇管制法延续了战争期间关于外汇管制制度的规定，希望以控制对非英镑区国家〔sterling area countries〕居民的支付的办法，来制止除国家利益需要外的国外资本输出以及遏制短期资本的投机性流动。1972年的两个外汇管制令对1947年的外汇管制法做了修改。该法第1-4条禁止被授权的经营商——主要是银行——之外的其他人经营黄金和几乎所有的外币，并要求将黄金和外币出售给被授权的经营商，而被授权的经营商有义务通过外汇平准账户〔Exchange Equalisation Account〕买卖黄金和主要外币。第5-7条禁止对非英镑区居民的支付，但经财政部许可的除外。第8-20条规定控制证券的发行和转让。第20-23条限制纸币、证券的进出口。
change in accounting method 〈美〉会计方法变更 纳税人会计方法的变更是会计方案的根本性变更，例如从现金计账法变为自然积累法或评估财产方法的改变等。这种变更通常需要国内税务署〔Internal Revenue Service〕事先批准。一般在纳税年度开始后的180天内必须提出这种变更的请求。在有些情况下，除非纳税人同意接受国内税务署提出的某些条件或调整，这种变更的请求是不会得到批准的。
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change-of-ownership clause. Oil & gas. A provision in an oil-and-gas lease specifying what notice must be given to a lessee about a change in the leased land’s ownership before the lessee is obliged to recognize the new owner. — Also termed assignment clause.
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change order. 1. A modification of a previously ordered item or service. 2. A directive issued by the federal government to a contractor to alter the specifications of an item the contractor is producing for the government. [Cases: United States 70(25.1).]
change of residence 居所变更；住所变更(→change of domicile)
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money changer 货币兑换人 以兑换不同种类和单位的货币为职业的货币兑换人。在早期，主要指从事国际汇兑业务的人，其业务包括银行家的业务和买卖远期资金以及将一种货币兑换为另一种货币。今天，此类业务由银行的国际部经营。
stock exchange certificate 股票交易所会员资格证书
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exchange broker. One who negotiates money or merchandise transactions for others. [Cases: Brokers 2. C.J.S. Brokers §§ 2–5.]
foreign-exchange rate. The rate at which the currency of one country is exchanged for the currency of another country.
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