banking day. 1. Banking hours on a day when a bank is open to the public for carrying on substantially all its banking functions. • Typically, if the bookkeeping and loan departments are closed by a certain hour, the remainder of that day is not part of that bank’s banking day. 2. A day on […]
king’s widow 〈英〉国王直属封臣之遗孀 依《君主特权法》〔De Praerogativa Regis〕,国王直属封臣〔tenant in capite〕之遗孀必须获得国王的特许才准再婚，否则将被罚款。一般罚款数额相当于寡妇地产一年的收入额。当1540年，王室监护法院〔Court of Wards and Liveries〕设立时，监护法官〔Master〕被授权处理未获批准的再婚者。
He who is silent when conscience requires him to speak shall be debarred from speaking when conscience requires him to be silent. 良知要求其发言时保持沉默之人，于良知要求其保持沉默时亦被禁止发言。
patent marking 专利标记 在专利产品上标注的专利字样(如「patent」或「pat.」)以及相应的专利号。未在产品上标明专利标记的，在侵犯专利权的诉讼中一般不能获得损害赔偿，除非侵权人明知该专利；未取得专利权而于产品上作专利标记的，应受法律处罚。
sinking fund depreciation method 偿债基金折旧法 这种折旧方法是按期提存一定的金额，并将它作为一项年金，在折旧期末时，年金的价值等于资本的购置成本。从理论来看，这种折旧方法比较合理，因为它所提存的折旧费不仅包括每期的折旧费，而且还包括期初累计折旧应计的利息，因此可以充分地保证固定资产的更新。但它在会计实务中却很少使用。
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A fund consisting of regular deposits that are accumulated with interest to pay off a long-term corporate or public debt. — Abbr. SF. [Cases: Corporations 486; Municipal Corporations 951. C.J.S. Corporations § 671; Municipal Corporations §§ 1704–1705.]
A depreciation method that accounts for the time value of money by setting up a depreciation-reserve account that earns interest, resulting in a gradual yearly increase in the depreciation deduction.
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