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20 f ct 27 days 30 per cent 60 days Account Current account will average April ARTICLE Aug Sept Oct balance of interest bbls become due bill amounting Bill of Exchange bills of merchandise bills will average bush Cantaro Cash centimes ciphers credit on $1 decalitre decimal figures DECIMAL FRACTIONS decimal point deducted divide divisor duty 30 endorser equal exchange value find the interest francs galls given number given sum gives June Hence hundred hundreths insured Jan Feb Mar July Aug Sept June 19 June July Aug loss marc bancos mixed decimal number multiply number of days number of decimal number of dollars number of months Oct Nov Dec paid Paris payable PH PH PH pound sterling premium present worth property insured quotient remainder required number RULE.—Multiply sixth Spanish dollars specified subtract sum of money sum or debt tenths thousandths total amount whole number wine yards
Σελίδα 35 - The rule for computing interest on notes, when partial payments have been made, is to apply the payment, in the first place, to the discharge of the interest then due. If the payment exceeds the interest, the surplus goes towards discharging the principal, and the subsequent interest is to be computed on the balance of principal remaining due. If the payment be less than the interest, the surplus...
Σελίδα 68 - The person who draws the bill is called the drawer ; the person in whose favor it is drawn, the remitter or payee; the person on whom it is drawn, the drawee. The drawee is also called the acceptor, when he has accepted, or engaged to pay the bills.
Σελίδα 35 - The rule for casting interest, when partial payments have been made, is to apply the payment, in the first place, to the discharge of the interest then due. If the payment exceeds the interest, the surplus goes towards discharging the principal, and the subsequent interest is to be computed on the balance of principal remaining due. If the payment be less than the interest, the surplus of interest must not be taken to augment the principal; but interest continues on the former principal until the...
Σελίδα 36 - DISCOUNT. DISCOUNT is an allowance made for the payment of, any sum of money before it becomes due ; and is the difference between that sum due some time hence, and its present worth.
Σελίδα 68 - PAR OF EXCHANGE is the value of the currency of one country estimated in the currency of another, by comparing the quantity of gold and silver in their respective coins.
Σελίδα 80 - Duties are either specific, or ad valorem. A specific duty is a certain sum paid on a ton, hundred weight, yard, gallon, &c.
Σελίδα 68 - ... is also called the acceptor, when he has accepted, or engaged to pay the bills. Though bills of Exchange are originally drawn by creditors on their debtors, they are very rarely transmitted directly, but pass from hand to hand like any other circulating medium, and are bought and sold in the market. When the remitter disposes of a bill, he writes his name on the back, and is termed the endorser. If he endorses in favor of any particular individual, he gives a special endorsement, and such endorsee...
Σελίδα 69 - The nominal premium, however, may exceed the cost of remitting coin, when the nominal par is above the real par. The operation of Bills of Exchange, may be explained by a single example. If A. of Boston, owes B. of Paris, and C. of Paris owes D. of Boston, A. purchases in the market a bill upon Paris ; that is, he buys of D. an order on his creditor C., to pay A.
Σελίδα 38 - A contract of indemnity, by which one party engages for a stipulated sum, to insure another against a risk to which he is exposed. The party who takes upon him the risk, is called the Insurer, or Underwriter; and the party protected by the insurance is called the Insured ; the sum paid is called the Premium ; and the instrument containing the contract is called the Policy.