inventory goods
inventory goods 存货；库存(→inventory)
Search Results for: INVENTORY
bulk sale
bulk sale. A sale of a large quantity of inventory outside the ordinary course of the seller’s business. • Bulk sales are regulated by Article 6 of the UCC, which is designed to prevent sellers from defrauding unsecured creditors by making these sales and then dissipating the sale proceeds. — Also termed bulk transfer. [Cases:
book value
book value. The value at which an asset is carried on a balance sheet. Cf. BOOK EQUITY . adjusted book value. Inventory value adjusted to reflect the inventory’s current actual value.
omissa et male appretiata
omissa et male appretiata ([schwa]-mis-[schwa] et mal-ee [schwa]-pree-shee-ay-t[schwa]). [Law Latin] Hist. Things omitted and erroneously valued. “When an executor confirms and omits in the inventory part of the defunct’s effects, he may have the mistake corrected. But if he do not take steps for this purpose, any one interested in the succession may apply, either
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twelve month liquidation
A liquidation occurring within 12 months from adoption of the liquidation plan to complete liquidation, subject to a tax law prohibiting the company from recognizing any gains or losses on property sold within that time frame. • Generally, inventory will not be included unless a bulk sale occurs. IRC § 337. [Cases: Internal Revenue 3698,
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bénéfice d’inventaire
bénéfice d’inventaire.[French] BENEFIT OF INVENTORY.
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description
description n. (1)描述；描写；说明 (2)产品说明 指对财产的组成部分、质量状况、所有权或相关文件等的书面列举，它与产品目录〔inventory〕相似，但更为具体，且不涉及估价问题。 (3)说明书 指为申请专利而提交的对某一发明产品、装置或方法的书面描述。 (4)(对人的)身份介绍 通过其与他人之间的关系或其身份特征，如为官员、受托人或遗嘱执行人等，来说明某一特定的人。 (5)(立法)说明书 指对立法草案的主要特征以平易的语言进行公正介绍，以利于有表决权者的理解。 (6)对犯罪嫌疑人的描述(→lineup；identification)
ultra vires inventarii
ultra vires inventarii ([schwa]l-tr[schwa] vI-reez [alsoveer-eez] in-ven-tair-ee-I). [Law Latin] Hist. Beyond the value of the inventory. • An executor was not liable for the decedent’s debts ultra vires inventarii.
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valuation list
valuation list. Hist. An inventory of all the ratable hereditaments in a parish, each item in the inventory recording the name of the occupier, the owner, the property, the extent of the property, the gross estimated rental, and the ratable value. • The list was traditionally prepared by the overseers of each parish.
working capital
Current assets (such as cash, inventory, and accounts receivable) less current liabilities. • Working capital measures liquidity and the ability to discharge short-term obligations. [Cases: Corporations 152. C.J.S. Corporations §§ 295–299.]