以下为句子列表：
英文: A cash transaction common in many industries，including commodity merchandising，in which a commercial buyer and seller agree upon delivery of a specified quality and quantity of goods at a specified future date.
中文: 很多行业包括商品交易中的一种通用现货交易方式，在交易中，买方和卖方约定在将来的确定时间交付约定质量和约定数量的商品。
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英文: If business operators violate the provisions of paragraph 2,subparagraphs 1and 2, the consumers shall not be liable to pay any price above the cash transaction price.
中文: 企业经营者违反第二项第一款、第二款之规定者，消费者不负现金交易价格以外价款之给付义务。
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英文: In a prepaid-type adjustment, the cash transaction occurs be-fore the related expense or revenue is recorded.
中文: 预付类型的调整分录中，现金的收付优于收入与费用的记录。
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英文: Where business operators fail to specify the interest rates in accordance with the preceding paragraph, the interest rate shall be calculated at 5% per annum of the cash transaction price.
中文: 企业经营者未依前项规定记载利率者，其利率按现金交易价格周年利率百分之五计算之。
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