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surcharge and falsify

surcharge and falsify 〈英〉指出账目中的遗漏和错误 衡平法院中核查账目的一种方式。指法院将某账目作为已确定的账目〔stated account〕,但允许当事人对其中的任一具体项目提出异议。如果当事人指出某一应记入贷方的项目遗漏,即为surcharge;而记入账中的某项如能证明是错误的,即为falsification。

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surcharge

surcharge, n. 1. An additional tax, charge, or cost, usu. one that is excessive. 2. An additional load or burden. 3. A second or further mortgage. 4. The omission of a proper credit on an account. 5. The amount that a court may charge a fiduciary that has breached its duty. 6. An overprint on

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