最大诚意
最大诚意 英语：utmost good faith (uberrimae fidei) 法语：totale bonne foi 德语：äusserste Gutgläubigkeit, äusserste Redlichkeit 意大利语：massima buona fede 西班牙语：de total buena fe
Search Results for: TOTAL
minority shareholder
A shareholder who owns less than half the total shares outstanding and thus cannot control the corporation’s management or singlehandedly elect directors. [Cases: Corporations 182.3. C.J.S. Corporations § 344.]
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universitas juris
universitas juris (yoo-ni-v[schwa]r-s[schwa]-tas joor-is). [Latin] Roman & civil law. The whole of a person’s rights and liabilities; the totality of a person’s legal relations. “A universitas juris is a collection of rights and duties united by the single circumstance of their having belonged at one time to some one person.” Henry S. Maine, Ancient Law
fifty per cent rule
fifty per cent rule 百分之五十规则 海上保险中确定推定全损〔constructive total loss〕的一项规则。按此规则，当被保险船舶或海运途中的货物等保险标的发生保险事故后，其实际全损〔actual total loss〕已经不可避免，或者为避免船舶发生实际全损所需支付的费用超过保险价值的，或者为避免货物发生实际全损所需支付的费用与继续将货物运抵目的地的费用之和超过保险价值的，构成推定全损。换言之，当保险标的的损失或修理费用等于或超过保险标的之保险价值的50%时，任何修理或避免措施都失去经济意义，因此构成推定全损。故称「百分之五十规则」。保险标的发生推定全损，被保险人要求保险按照保险人价值全额赔偿的，应当向保险人委付〔abandon〕保险标的；如被保险人不采取委付措施，则只能要求赔偿部分损失。被保险人是否选择委付措施，由其自主衡量决定。
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net national product
net national product. The total value of goods and services produced in a country during a specific period, after deducting capital replacement costs.
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sum of the years’ digits depreciation method
A method of calculating the annual depreciation allowance by multiplying the depreciable cost basis (cost minus salvage value) by a constantly decreasing fraction, which is represented by the remaining years of useful life at the beginning of each year divided by the total number of years of useful life at the time of acquisition. —
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debt ratio
debt ratio. A corporation’s total long-term and short-term liabilities divided by the firm’s total assets. • A low debt ratio indicates conservative financing and thus usu. an enhanced ability to borrow in the future. — Also termed debt-to-total-assets ratio.
purchase accounting method
A method of accounting for mergers whereby the total value paid or exchanged for the acquired firm’s assets is recorded on the acquiring firm’s books, and any difference between the fair market value of the assets acquired and the purchase price is recorded as goodwill.
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levandae navis causa
levandae navis causa (l[schwa]-van-dee nay-vis kaw-z[schwa]), n. [Latin “for the sake of lightening the ship”] Maritime law. The practice of throwing goods overboard to avoid total loss, entitling the owner to compensation from other participants in the maritime venture. See JETTISON; general average under AVERAGE.
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rents issues and profits
rents, issues, and profits. The total income or profit arising from the ownership or possession of property.
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