第4解

account stated

【英文】Under United States law，account stated is a statement between a creditor（the person to whom money is owed）and a debtor（the person who owes）based upon a series of prior transactions that a particular amount is owed to the creditor as of a certain date.Often the account stated is a bill，invoice or a summary of invoices，signed by the customer or sent to the customer who pays part or all of it without protest.

【译文】依据美国联邦法律，账额认可就是债权人（应得欠款者）和债务人（欠钱者）之间的基于先前一系列交易的结算单，其表明自某一特定日期起所欠债权人的详尽数额。账额认可经常以账单、发票或发票汇总的方式出现，这些票据是由顾客签字认可的或寄给顾客的，后者无异议地支取了部分或全部款项。

【解释】本例中的account stated可译为“确认账额”或“账额认可”。句中的as of意为“到……时为止”或“从……时开始”。

再如：

Persons who carry on business with each other often have a series of transactions constituting an open running account with various items of debit and credit.For long periods neither one may know which one is actually indebted to the other.Under such circumstances，they may get together and compare their books and their memories，cast up their mutual accounts，and strike a balance. In Latin phrase，they were formerly said to have accounted together—insimul computassent.Assumpsit lay for the recovery of the balance so found due，before the development of many of the principles of present-day contract law.Common illustrations of such accounts，with recurring debits and credits，are those between banker and depositor，between customer and grocer or department store，between principal and agent，and between partners in business.In all such cases，if the items are liquidated in money，one of the parties is a debtor to the other in an amount that can be determined at any time by an accounting process.The amount of the debt is the balance of debits over credits.The debt becomes due and payable only as the parties may have agreed；this may be in installments or as a whole，at regular intervals or as demanded by the presentation of drafts or statements of account.〔译文：经营生意的人相互之间常产生一系列交易，其构成了由借方与贷方之间的各种名目形成的未结算的往来账目。时间一久，可能双方都不知道究竟谁欠谁的钱了。遇此情形，他们可以坐下来核对簿记以及可以记住的事情，把相互之间的账目加起来，结算余额。用拉丁语表示的话，这可以称为一起正式算账，即相互算清账目（insimul computassent）。定下这样的口头合同就可以收回发现到期的账目余额，因当时还没有形成当今合同法里的许多原则。此类账目反复发生在借方和贷方之间，常见的例子是银行家和储户之间、顾客和食品杂货商之间或顾客与百货商店之间、委托人和代理人之间以及生意合伙人之间的账目结算。所有这些情况下，如果这些名目都用金钱结算的，其中一方就成为另一方的债务人，其债务额度可以通过会计程序从任何时间开始确定。债务额度就是借方针对贷方的余额。仅当各方都意见一致后，到期的债务才得以支付，支付的方式可以是分期付款或全额支付，可以每隔一定间隔支付，也可以根据提示的汇票或对账单（statements of account）之要求进行支付。〕