account of payable 中文意思是什麼

account of payable 解釋
應付賬款
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  • of : OF ＝Old French 古法語。
  • payable : adj. 1. 可付的；（到期）應支付的。2. （礦山等）有利的，有開采價值的。adv. -ably 可獲利地。
  1. In this bill of lading the word " ship " shall include any substituted vessel, and any craft, lighter or other means of conveyance owned, chartered or operated by the carrier used in the performance of this contract ; the word " carrier " shall include the ship, her owner, master, operator, demise charterer, and if bound hereby the time charterer, and any substituted carrier, whether the owner, operator, charterer, or master shall be acting as carrier or bailee ; the word " shipper " shall include the person named as such in this bill of lading and the person for whose account the goods are shipped ; the word " consignee " shall include the holder of the bill of lading, properly endorsed, and the receiver and the owner of the goods ; the word " charges " shall include freight and all expenses and money obligations incurred and payable by the goods, shipper, consignee, or any of them

    二、本提單中的「船舶」一詞指任何替代船舶、任何小船、駁船或其他為承運人所擁有，並用於履行本合同的運輸工具； 「承運人」一詞是指船舶、船東、船長、操作人員、光船租船人、本提單限定的定期租船人、以及任何實際承運人，不論是船東、操作人員，租船人或船長代理而被視為承運人或受託人； 「發貨人」一詞是指本提單上所列的發貨人，貨物為其而裝運； 「收貨人」一詞是指正式背書提單的持有人，貨物的接收者和所有人； 「費用」一詞是指運費和因貨物、發貨人、收貨人、或因他們任何一個而發生且應由其支付或了結的一切費用和金錢義務。
  2. Lot is accounting principle ; love is intangible asset ; lover is accounts payable ; missing him is book of account ; quarrel is provision for bad debts ; unrequited love is bad debt ; falling in love with a wrong person is a big accounting misplay ; break - up is closing entry ; loneliness is accumulated depreciation

    緣分是會計原則；愛情是無形資產；愛人是應付帳款；想他是日記帳；吵架是壞帳準備；暗戀是呆帳；錯愛是重大會計失誤；分手是結帳分錄；孤單是累計折舊。
  3. Without prejudice to other authorities granted to you hereof, you are authorized to apply at any time, without prior notice to me / us, any credit balances ( including amount payable to me / us arising from the sale transaction ) in any currencies to which i / we am / are at any time beneficially entitled on this account and any accounts opened with you to set - off against any liabilities owed to you ( including amount receivable from me / us arising from the purchase transaction ) ; and dispose of securities held for me / us for the purpose of settling any of the amounts payable by me / us to you

    在不影響本協議給予閣下其他授權的情況下，本人/吾等特此授權閣下可於任何時間而無須通知本人/吾等，運用本人/吾等於閣下開設此戶口及任何其他戶口的任何幣值結餘（包括因賣出交易而需支付本人/吾等的款項）抵銷任何本人/吾等對閣下之負債（包括因買入交易而需向本人/吾等收取的款項） ;及處置本人/吾等持有的證券作為清償本人/吾等應支付閣下的款項。
  4. Other liabilities comprise expenses accrued at the year end, which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account, and the revaluation differences of the balances due to the interest - bearing fiscal reserves account

    其他負債包括年終應計開支，其中包括應付予外匯基金債券的利息、對財政儲備帳項的結欠的利息，以及有息財政儲備帳項的?值與票面值的差額。
  5. The notes constitute direct, unsecured, unconditional and general obligations of the hong kong government for the account of the exchange fund and will rank pari passu with all other unsecured indebtedness of the hong kong government for the account of, and payable from, the exchange fund from time to time outstanding

    債券構成香港政府記入外匯基金帳目內的直接無抵押及無條件的一般負債，並會與香港政府記入外匯基金帳目並由外匯基金支償的所有其他未償還的無抵押負債享有同等地位。
  6. Any person who intermeddles i. e. takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavit account shall be liable to a penalty of 10, 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased

    任何人士如擅自處理死者的遺產即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表，而佔有或以任何方式管理死者遺產的任何部分，或該遺產所得收益的任何部分，可被判罰款10 ， 000 ，另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。
  7. Notwithstanding condition 5. 4, unless and until the bank receives any instructions to the contrary, the bank shall be authorised to present to the extent that the bank has actual notice thereof for payment all securities which are called, redeemed or retired or otherwise become payable and all coupons and other income items held by it for the account of the customer which call for payment upon presentation and shall hold such cash as is received by it upon such payment for the account of the customer ; hold for the account of the customer hereunder all stock dividends, rights and similar securities issued with respect to any securities held by it hereunder ; exchange interim receipts or temporary securities for definitive securities and hold such definitive securities for the account of the customer ; and deduct or withhold any sum on account of any tax required, or which in its view is required to be deducted or withheld or for which it is in its view, liable or accountable, by law or practice of any relevant revenue authority of any jurisdiction

    盡管有第5 . 4 a條之規定，除非及直至本行收到任何相反之指示，本行將被授權i只限於本行有實際通知之范圍內把所有被催交贖回或收回或其他成為應支付之證券及所有息票及由本行代客戶之賬戶而持有並在出示時成為應付的其他收入項目出示以取得付款，及在取得該付款後代客戶之賬戶持有該些現金ii在此等條件下代客戶之賬戶持有一切就本行在此等條件下所持有的任何證券而發行之股票股息優惠認股權證及類似證券iii以中期收據或臨時證券兌換正式證券及為客戶之賬戶持有該正式證券及iv扣減或預扣任何稅務規定之款項或本行認為須扣減或預扣之款項或本行認為根據任何司法管轄權區之任何有關稅務機構之法律或慣例須支付或負責之款項。
  8. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the respective amount of tax discharged

    由於今次退稅亦適用於個人入息課稅，對于那些早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  9. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the amount of tax discharged

    早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  10. If the sum of an account ' s debits is greater than the sum of its credits, that account has a debit balance, as the cash account does here and if the sum of its credits is greater, that account has a credit balance, as accounts payable does

    如帳戶借方金哦大於貸方金額，該帳戶有借方余額，如現金帳戶；而如果貸方金額大於借方金額則該帳戶有貸方余額，如應付帳款帳戶。
  11. Estate duty is payable on delivery of an estate duty affidavit or account or within 6 months from the date of the deceased s death, whichever is the earlier

    遺產稅須在遞交遺產申報誓章時繳納（或在死者去世后6個月內繳納，以較早者為準） 。
  12. As estate duty is payable on delivery of an estate duty affidavit or account or within 6 months from the date of the deceased s death, whichever is the earlier, 1, 676 million was received during the year in advance of the issue of formal assessments

    由於遺產稅須在遞交遺產申報誓章時繳納（或在死者去世后6個月內繳納，以較早者為準） ，因此，本局于本年度在未發出正式評稅前已先收到稅款合共16 . 76億元（
  13. As estate duty is payable on delivery of an estate duty affidavit or account or within 6 months from the date of the deceased s death, whichever is the earlier, 1. 147 billion was received during the year in advance of the issue of formal assessments

    由於遺產稅須在遞交遺產申報誓章時繳納（或在死者去世后6個月內繳納，以較早者為準） ，因此，本局于本年度在未發出正式評稅前已先收到稅款合共11 . 47億元（
  14. Upon the termination of this agreement for any reason whatsoever, the cancelled card must be surrendered to the bank and the whole of the outstanding balance on the card account together with the amount of any outstanding card transactions incurred prior to such termination but not yet charged to the card account will become immediately due and payable

    無論基於任何理由，此合約一旦終止后，經注銷之信用卡需交還本銀行；而賬戶內之全部欠款及未進志入持卡人賬戶，於此合約被終止前已作交易項目款額同須立即清付。
  15. The system also comprises account receivable and account payable functions that indicates your company s receivable and payable status to ensure your optimum use of funds

    此外，該系統更包括應收帳及應付帳功能，方便客戶監察未收取及未付清的帳項，從而更有效地調用資金。
  16. Any cash which are received or held by you in hong kong on my / our behalf, other than cash received by you in respect of transactions and which is on - paid for settlement purposes or payable to me / us, shall be credited to one or more segregated accounts, each of which shall be designated as a trust account or client account, established and maintained in hong kong with an authorized financial institution or with any other person approved by the sfc

    由閣下代本人/吾等在香港收取或持有的現金（此等現金不包括閣下就交易取得，而且須為交收而轉付或轉付予本人/吾等保管的現金） ，須存入閣下在認可財務機構或在任何獲證監會核準的人士處所開立一個或多於一個的獨立帳戶內，而每個該等帳戶均須指定為信?帳戶或客戶帳戶並在香港開立及維持。
  17. For cases where the stated consideration of an agreement for sale of a residential property was revised by a supplemental agreement before assignment, the stamp office will take into account all the facts available at the time of stamping when computing the amount of stamp duty payable

    住宅物業買賣協議所載的樓價，如果在完成交易前，以補充協議調整，印花稅署在計算印花稅時，會考慮所有在加蓋印花時存在的事實。
  18. If you say is the bill that freight company opens to you, that is about to see your company is what industry, if your company also is freight representative, so, the freight bill that gets other freight company to leave plan enter cost : borrow : advocate business wu cost, borrow : money of an account payable ( or cash or bank deposit )

    假如你說的是貨運公司給你們開的發票，那就要看你們公司是什麼行業，假如你們公司也是貨運代理，那麼，收到別的貨運公司開的貨運發票就計入成本：借：主營業務成本，貸：應付帳款（或現金或銀行存款） 。
  19. Account for retirement of bonds payable

    應付債券贖回賬戶。
  20. Payments to be free and clear : all sums payable by the company under this agreement shall be paid ( 1 ) free of any restriction or condition, ( 2 ) free and clear of and ( except to the extent required by law ) without any deduction or withholding for or on account of any tax and ( 3 ) without deduction or withholding ( except to the extent required by law ) on account of any other amount, whether by way of set - off, counter - claim or otherwise

    完全付款：依本合約公司的應付款須如數付清， （ 1 ）沒有任何限制或條件； （ 2 ）完整支付，無任何扣除或扣留，當作繳稅用（法律規定者除外） ； （ 3 ）因欠債互抵、反訴或其他情況所致的金額，無任何扣除或扣留（法律規定者除外） 。
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