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inventory

inventory n. (1)财产清单 遗嘱执行人、遗产管理人或破产受托人制作的标明各项财产及其估计的或实际价值的清单。 (2)存货 财务报表中反映企业的原材料、半成品和成品的价值的那部分。存货估价通常有先进先出法和后进先出法两种方法。根据美国《统一商法典》〔U.C.C.〕第9-109条,存货指为了出售、租赁或根据服务合同而持有的货物,以及原材料、半成品和业务活动中使用或消耗的材料。 (→FIFO; LIFO)

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benefit of inventory

benefit of inventory. Civil law. The principle that an heir’s liability for estate debts is limited to the value of what is inherited, if the heir so elects and files an inventory of the estate’s assets. — Also termed bénéfice d’inventaire. [Cases: Descent and Distribution 119. C.J.S. Descent and Distribution §§ 112, 114, 123.]

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abandonment of invention

abandonment of invention 放弃发明 指对发明人权利的放弃。它可以是发明人自愿公开其发明内容,也可以是发明人因过失而迟延主张自己的权利或未申请专利,从而允许公众使用其发明。美国专利法对授予专利实行「先发明」原则,故其所谓的放弃发明是指发明人因故意隐瞒发明或者在发明完成后的合理期间内未申请专利从而阻止其发明为公众知悉的行为。这种行为可以导致该发明人丧失「先发明人优先权」〔first inventor’s priority〕,并因此使后发明人〔later rival inventor〕获得专利。

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non est inventus

non est inventus (non est in-ven-t[schwa]s). [Latin “he is not found”] Hist. A statement in a sheriff’s return indicating that the person ordered arrested could not be found in the sheriff’s jurisdiction. — Sometimes shorted to non est. — Abbr. n.e.i. “If non est inventus was returned to the bill, and the plaintiff had reason

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inventus

inventus (in-ven-t[schwa]s), p.pl.[Latin] Found. • This word appears in various phrases, such as thesaurus inventus (“treasure trove”) and non est inventus (“he is not found”).

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