第8解

an open account

【英文】An account-stated contract is one in which the parties agree as to the final amount one party owes to the other party.This occurs when there are several transactions between the parties，such as those in an open account. This agreement merges all the individual transactions between the parties，and discharges all rights and duties except those contained in the accountstated contract.

【译文】账目结算合同是双方当事人就一方拖欠另一方的最终账目所达成的协议。这种情况出现在双方当事人之间存在数笔交易时，比如利用未结算的账目进行的交易。该协议将当事人之间所有单笔交易予以合并结算，解除双方之间除本账目结算合同中载明的所有权利和义务。

【解释】本例中的an open account是“未结算的账目”的意思，其中open的意义相当于an open question（未解决的问题；没有固定答案的问题）中的open。值得注意的是，an open account还有“往来账目、经常项目”（相当于a current account）和“活期资金”的意思。

再如：

Open account：Buying or selling on credit，usually by just an“authorized signature”of the buyer.〔译文：往来账户：即赊购或赊销，经常是通过采购方授权签名的确认。〕

另外，本例中的account-state contract是国外银行业务中的一种合同，此种合同用于清算当事人之间的业务交易账目，故可称为“账目结算合同”。