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Contract law

( Xem từ này trên từ điển Anh Việt)

CONTRACT LAW is that body of law which regulates the enforcement of contracts. Contract law has its origins thousands of years ago as the early civilizations began to trade with each other, a legal system was created to support and to facilitate that trade. The English and French developed similar contract law systems, both referring extensively to old Roman contract law principles such as consensus ad idem or caveat emptor. There are some minor differences on points of detail such as the English law requirement that every contract contain consideration. More and more states are changing their laws to eliminate consideration as a prerequisite to a valid contract thus contributing to the uniformity of law. Contract law is the basis of all commercial dealings from buying a bus ticket to trading on the stock market.


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  • Contract rate of interest

    , contract rate of interest is the interest rate specified in a contract.

  • Contract revenues

    , contract revenues are the revenues recognized under % of completion method.

  • Contractee

    , contractee is the person or entity who will receive the goods or services under the provisions of the contract.

  • Contractual allowance

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    , contributed assets are those assets, including real property assets, that are owned, leased or licensed by the contributing entity. such contributions...

  • Contributed capital

    , contributed capital see paid-in-capital .

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  • Contribution margin

    , contribution margin (cm) is the difference between sales and the variable costs of the product or service, also called marginal income. it is the amount...

  • Contribution margin analysis

    , contribution margin analysis is a technique used in brand marketing and product management to help a company decide what product(s) to add to its product...

  • Contribution margin ratio

    , contribution margin ratio is the computation showing contribution margin as a percentage of sales.

  • Contribution/sales ratio

    , contribution/sales ratio (c/s ratio) is a tool used in profit management. it is important to establish the c/s ratio: c/s ratio = (sales revenue -...

  • Control account

    , control account is a summary account in the general ledger that is supported by detailed individual accounts in a subsidiary ledger. see creditors control...

  • Control deficiencies

    , control deficiencies exist when the design or operation of a control does not allow employees, in their assigned functions, to prevent or detect misstatements...

  • Control environment

    , control environment is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. this includes...

  • Control policies and procedures

    , control policies and procedures are the policies and procedures that help ensure management directives are carried out. those pertinent to an audit include...

  • Control premium

    , control premium is an amount (expressed in either dollar or percentage form) by which the pro rata value of a controlling interest exceeds the pro rata...

  • Control risk

    , control risk is the risk that material error in a balance or transaction class will not be prevented or detected on a timely basis by internal controls.

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    , controllability, cost is the financial policy of controlling, limiting or curbing the cost of materials, labor, and overhead.

  • Controllable cost

    , controllable cost see controllable expense .

  • Controllable expense

    , controllable expense expenses that can be controlled or restrained by management. some of the costs of doing business can be postponed or spread out...
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