lien account
A statement of claims that fairly informs the owner and public of the amount and nature of a lien. [Cases: Liens 9; Mechanics’ Liens 116. C.J.S. Liens § 10; Mechanics’ Liens § 121.]
A statement of claims that fairly informs the owner and public of the amount and nature of a lien. [Cases: Liens 9; Mechanics’ Liens 116. C.J.S. Liens § 10; Mechanics’ Liens § 121.]
accountant-client privilege 会计师拒绝泄露内情权 (→privilege)
accountant-client privilege Read More »
client trust account. A bank account, usu. interest-bearing, in which a lawyer deposits money belonging to a client (e.g., money received from a client’s debtor, from the settlement of a client’s case, or from the client for later use in a business transaction). — Also termed trust account.
client trust account Read More »
The protection afforded to a client from an accountant’s unauthorized disclosure of materials submitted to or prepared by the accountant. • The privilege is not widely recognized. [Cases: Witnesses 196.2. C.J.S. Witnesses § 356.]
accountant–client privilege Read More »
The right of an accountant to retain a client’s papers until the accountant’s fees have been paid.
A lien, usu. statutory, on property held on consignment by a factor. • It allows the factor to keep possession of the property until the account has been settled. See FACTOR(2). [Cases: Factors 47.]
Interest on Lawyers’ Trust Accounts. A program that allows a lawyer or law firm to deposit a client’s retained funds into an interest-bearing account that designates the interest payments to charitable, law-related purposes, such as providing legal aid to the poor. • Almost all states have either a voluntary or mandatory IOLTA program. — Abbr.
interest on lawyers’ trust accounts Read More »
charge n. (1)(商品的)价钱;价格 (2)(服务的)费用;佣金 (3)经济负担;金钱支出 (4)费用 在商业上,指发生于企业经营活动中的租金、利息、税金等费用,特别是损益表〔profit and loss account〕中不能在其他项目〔heading〕下出现的各种费用。 (5)(账目的)借项;借记;暂借的 (6)担保;负担 为保证债务的清偿或义务的履行而在土地或其他财产上设定的抵押权〔mortgage〕、留置权〔lien〕或其他无特别名称的担保权利,如果土地所有人或其所担保的人未偿还债务或履行义务——例如纳税、支付遗产或年金等,担保权利人可以诉请变卖土地以抵偿债务。根据英国1925年《财产法》〔Law of Property Act〕,负担分为普通法所承认的土地负担——包括地租负担〔rentcharge〕、普通法上的抵押〔legal mortgage〕、土地税负等——和衡平法上的土地负担〔equitable charge〕。后者存在于债权人未取得对土地的普通法地产权的情况,例如通过寄存产权文书设定衡平法上的抵押〔equitable mortgage〕,或者借款人本身只对土地享有衡平法上的权利。土地上的负担必须在土地登记局或类似政府主管机构登记,否则不能对抗已支付对价的买主。 (7)任务;职责;义务;责任;使命 (8)管理;照管;照顾 (9)被照顾者;被抚养人;被赡养人 (10)宗教牧师的管区或管区内的人民 (11)指控;指控的犯罪 指控是通过向法院或其他司法机关提出正式的控告书〔complaint〕或起诉书〔information or indictment〕而对犯罪进行的控告。不同于对犯罪行为或不行为的详细陈述〔specifications or particulars〕,后者只是指控〔charge〕内容的一部分,是所指控罪行的法律构成要件。 (12)行政程序中的申请书 相当于诉讼程序中的起诉状。 (13)指示 在大陪审团〔grand jury〕开始询问案情之前法官向其所作的有关其职责的说明,或指在小陪审团〔petit jury〕听审完毕、作出裁定之前法官向其所作的说明,其内容为概括总结案情、需要陪审团考虑的问题、对于争议问题陪审团应适用的法律规则及证明责任与要求等。对于法官的指示陪审团必须遵从。 (14)(主教或其他高级教士向其任命的下级教职人员所作的)训诫;训导 (15)〈苏格兰〉支付令;确认令 支付令是指法院经债权人申请而发出的命令债务人在规定时间内清偿债务,否则将承担法定后果的命令。它是根据判决追债〔diligence〕的第一步;确认令则用于确认继承人身份或土地保有人身份。 (16)〈苏格兰〉(财产干预人〔intromitter〕为受益人利益所接收与占有的)财产 v. (10)要价;收费;征税 (11)把…记为费用、债务或负债;把…记入账目的借项;借记 (12)使…承受经济负担;使…负有付款责任 (13)使作为地产担保负担 (14)使…承担任务(或义务、职责等);任命;委托 (15)指控;控告 (16)指责;归咎 (17)(向陪审团)作出指示;(向教职人员)训诫;训导