psychological fact
A fact that is related to mental state, such as motive or knowledge.
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glossary
change in accounting method
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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submission of controversy
submission of controversy. A statutory action in which the parties submit their dispute to a court that has jurisdiction, agree on and sign a statement of facts, swear that the controversy is real, and swear that the suit is brought in good faith.
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Edge Act
Edge Act 〈美〉《埃奇法》 1919年12月24日通过的一项法案，作为《联邦储备法》〔Federal Reserve Act〕的第25(a)节，题为「授权从事涉外银行业务的银行企业」。该项立法的目的在于：允许在联邦管辖权下建立涉外银行企业，以在财政上帮助并促进对外贸易。
legal capacity
legal capacity 法定资格；法律上的能力 指签订合同、转让财产、设定抵押等的能力。有能力者从事的上述行为具有约束力。如因未成年〔infancy〕、精神不健全〔mental incompetency〕而无能力时，则所为之上述行为无效。