quotation. 1. A statement or passage that is exactly reproduced, attributed, and cited. 2. The amount stated as a stock’s or commodity’s current price. market quotation. The most current price at which a security or commodity trades. [Cases: Exchanges 13.] 3. A contractor’s estimate for a given job. — Sometimes shortened to quote. [Cases: Contracts […]
capital surplus (1)资本盈余 １公司在其股票溢价发行时的溢价款，通常被称作额外实收资本〔additional paid-in capital〕或发行无面值股所得的股款中专门划作资本盈余的部分；２各种盈余的总称，包括额外实收资本、接管有资本盈余的公司所得之接管盈余〔acquired surplus〕、接受捐赠股票所得之捐赠盈余〔donated surplus〕、重新评估资产所得之重估盈余等多种形式。 (2)资本盈余表；资本净值账户 记载并反映由发行股票所得构成的资本中除设定资本〔stated capital〕外的剩余部分。 (→stated capital)
bill rendered 发送的账单；结欠清单 指由债权人向债务人所送交的账单。等同于「account rendered」，而与「(债务人)认可账单」〔account stated〕相对。