| 单词 | roly-poly CD |
| 释义 | roly-poly CD roly-poly CDSeeroll-over CD. Romalpa clause(title retention clause) A clause included in a contract of sale in which the seller retains the title of the goods sold until they have been paid for. This is of importance to accountants as it may affect the ownership of stocks; it is essential to determine whether the commercial substance of a transaction rests ownership of an asset in the purchaser, irrespective of any legal agreement. This clause derives its name from the case of Aluminium Industrie Vasseen BV v Romalpa Aluminium Ltd (1976), which was concerned with the practice of selling goods subject to reservation of title. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。