and Excess Liabilities Clauses
责任、赔偿、免责条款的翻译 Liability, Indemnification and Release
责任、赔偿、免责条款的翻译Liability, Indemnification and Release翻译实践1. Each party shall indemnify the other from any and all losses that may arise out of breach by such party of any of the warranties set forth in this Article, and each party shall indemnify the other party from any and all losses that may arise out of breach by such party of any of the agreed terms in this Agreement.2. Without limiting any right or remedy available to the non-defaulting party at law or in equity, upon the termination of this Agreement in accordance with Articles X, the defaulting party shall indemnify the other party for all damages, costs, charges and expenses suffered or incurred by it in connection with the termination due to the negligence, breach of duty or other default or wrongdoing of the defaulting party, its servants, employees, agents or contractors.3. The CJV shall be solely and fully responsible for the quality of the Products manufactured hereunder, for their conformity with the Technical Data and for their compliance with the laws and regulations from time to time in force in the Territory. The CJV shall indemnify Party B against any loss or damage directly or indirectly suffered by Party B as a result of the failure of the Products manufactured hereunder to comply with the Technical Data ("Defective Products") or to comply with such laws or regulations; provided, however, that such indemnification shall not exceed the total of ex-factory sales price, costs of delivery and transportation and other costs associated with the recall of these Defective Products.4. Each Party hereby indemnifies the other Party and undertakes to hold harmless and defend the other Party against any and all claims, suits, losses, damages, disbursements (including legal and management costs) arising out of any alleged or actual breach or failure to comply with the terms andconditions hereof including but not limited to any infringement of the other Party's intellectual property or other rights occurring as a result of the offending Party's fault, omission or activities in connection with the Project.5. Consultant hereby agrees to indemnify, hold harmless and defend Client from and against any and all claims, liabilities, losses, expenses (including reasonable attorneys' fees), or damages (collectively "Liabilities") asserted against Client by a third party to the extent such Liabilities result from the infringement of the Works delivered on any third party's trade secret, trademark, service mark, copyright or patent issued as of the date of this Agreement (collectively, an "Intellectual Property Right"); provided that Client: (i) promptly notifies Consultant of any third party claim subject to indemnification hereunder, (ii) gives Consultant the right to control and direct the preparation of a defense, the defense and any settlement of any such claim, (iii) gives full cooperation to Consultant for the defense of same, and (iv) complies with Consultant's direction to cease any use of the Works which, in Consultant's sole judgment, is likely to be ruled an infringement on a third party's Intellectual Property Right.6. Each Party forever releases and discharges the other from all claims, debts, allegations, actions, causes of action and demands, whether known or unknown, arising from or in connection with the Claim and existing as at the date of this Settlement Agreement, including without limitation any liability for legal costs connected with or arising out of the subject matter of the Claim. Any other claims unrelated to the Claim that one Party may have against another, whether prior to or after the date hereof, shall not be affected or otherwise prejudiced by this Agreement.Party B irrevocably waives all rights that it may have in law or contract against Party A, its affiliates, subsidiaries and related companies howsoever arising in respect of or in connection with the Claim.参考译文责任、赔偿、免责1. 一方如果违反其在本条中的任何保证而使另一方发生损失，应向损失方做出赔偿;一方如果违反本协议任何约定条款而使另一方发生损失，亦应向损失方做出赔偿。
财务会计英语缩写语
财务会计英语缩写语财务会计英语缩写语缩写英⽂全称中⽂A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现⾦价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐⽬A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……⽐例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科⽬ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount ⾦额、总数Ann. annuity 年⾦ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine ⾃动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银⾏清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials ⽤料清单balance of payments 收⽀差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银⾏汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银⾏电汇B/B bill bought 买⼊票据、买⼊汇票B/C bills for collection 托收汇票B/D bank draft 银⾏汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银⾏贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银⾏承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买⽅信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益⼈bit binary digit 两位数Bk. bank 银⾏Bk. bank book 银⾏帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month ⽉初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银⾏贴现率Brok. broker or brokerage 经纪⼈或经纪⼈佣⾦BV book value 票⾯价值C cash; coupon; currency 现⾦、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现⾦簿c.b., C.B. cash book 现⾦簿C.C. contra credit 贷⽅对销C.C. cashier's check 银⾏本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现⾦汇票、现⾦订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods ⽣产资料、资本货物Chgs charges 费⽤Chq. cheque ⽀票CIA certified internal auditor 注册内部审计员Ck. check ⽀票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷⽅通知书COBOL Common Business Oriented Language 通⽤商业语⾔Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣⾦conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本⾦CP commercial paper 商业票据CPM cost per thousand 每⼀千个为单位的成本Cps. coupons 息票CR cash receipts 现⾦收⼊CR current rate 当⽇汇率、现⾏汇率Cr. Credit, creditor 贷记、贷⽅CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本⽉、当⽉CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year ⽇历年Cy. currency 货币缩写英⽂全称中⽂D degree; draft 度、汇票D.A. debit advice ⽋款报单D.B day book ⽇记帐、流⽔帐discounted cash flow method 现⾦流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限⽇数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......⽇（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......⽇(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) method 双倍递减余额折旧法Def. deferred 延期def. deficit ⾚字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number ⽇期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、⽂件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求⽇DP, D/P document against payment 交单付款Dr debtor 债务⼈DR deposit receipt 存单、存款收据Dr debit 借记、借⽅Dr drawer 借⽅DS, d/s days after sight(days' sight) 见票后.......⽇(付款) Ds, d's days ⽇DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery ⽇、交货dz dozen ⼀打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除⾮另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税⾦前收益EBS Electronic Broking Service 电⼦经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出⼝信贷Ec. ex coupon ⽆息票Ec. example causa 例如ECA export credit agency 出⼝信贷机构ECG Export Credit Guarantee 出⼝信⽤担保ECI export credit insurance 出⼝信⽤保险ECR export credit refinancing 出⼝信贷再融资ECT estimated completion time 估计竣⼯时间ED ex dividend ⽆红利、除息、股利除外EDD estimated delivery date 预计交割⽇EDI electronic data interchange 电⼦数据交换EDOC effective date of change 有效更改⽇期EDP Electronic Data Processing 电⼦数据⾃理EF Exchange Fund 外汇基⾦EF export finance 出⼝融资EFT electronic funds transfer 电⼦资⾦转帐EIB Export-Import Bank 进出⼝银⾏EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment ⽉末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记⼈。
Bimco标准船舶管理合同(新版)
F i r s t p u b l i s h e d 1988. R e v i s e d 1998 a n d 2009.C o p y r i g h t , p u b l i s h e d b y B I M C O , C o p e n h a g e n conti(continued>It is mutually agreed between the party stated in Box 3 and the party stated in Box 4 that this Agreement consisting of PART l and PART llas well as Annexes “A” (Details of Vessel or Vessels>, “B” (Details of Crew>, “C” (Budget>, “D” (Associated Vessels> and “E” (Fee Sch edule>attached hereto, shall be performed subject to the conditions contained herein. In the event of a conflict of conditions, the provisions of PARTl and Annexes “A”, “B”, “C”, “D” and “E” shall prevail over those of PART ll to the extent of such conflict but no further.(当发生冲突时,PATE 1和附件A-E 地条款优先于PART II>SHIPMAN 2009In this Agreement save where the context otherwise requires, the following words and expressions shall havethe meanings hereby assigned to them: 在本协议中,除文义另有所指外,下列词汇及词语具有本文所赋予地含义“Company” (with reference to the ISM Code and the ISPS Code> means the organization identified in Box 5or any replacement organization appointed by the Owners from time to time (see Sub-clauses 9(b>(i> or 9(c>(ii>, whichever is applicable>.“Crew” means the personnel of the numbers, rank and nationality specified in Annex “B” hereto.“Crew Insurances” means insurance of liabilities in respect of crew risks which shall include but not be limitedto death, permanent disability, sickness, injury, repatriation, shipwreck unemployment indemnity and lossof personal effects (see Sub-clause 5(b> (Crew Insurances> and Clause 7 (Insurance Arrangements> andClause 10 (Insurance Policies> and Boxes 10 and 11>.“船员保险”意味着船员地风险,包括但不限于：死亡、永久伤残、疾病、伤害、遣返、船舶灭失补偿和个人财务损失等“Crew Support Costs” means all expenses of a general nature which are not particularly referable to anyindividual vessel for the time being managed by the Managers and which are incurred by the Managers for thepurpose of providing an efficient and economic management service and, without prejudice to the generalityof the foregoing, shall include the cost of crew standby pay, training schemes for officers and ratings, cadettraining schemes, sick pay, study pay, recruitment and interviews. 船员支持费用指管理人就提供高效率及合乎经济原则地管理服务而引致地所有一般开支,但未能清楚分摊至管理人当时所管理地任何个别船舶.在不损害前述规定地一般性地原则下,有关开支包括候命船员薪金、高级船员和普通船员培训计划、见习船员培训计划、病假薪金、进修假期薪金、招聘及面试成 本“Flag State” means the State whose flag the Vessel is flying.“ISM Code” means the International Management Code for the Safe Ope ration of Ships and for PollutionPrevention and any amendment thereto or substitution therefor.“ISPS Code” means the International Code for the Security of Ships and Port Facilities and the relevantamendments to Chapter XI of SOLAS and any amendment thereto or substitution therefor. “Managers” means the party identified in Box 4.“Management Services” means the services specified in SECTION 2 - Services (Clauses 4 through 7> asindicated affirmatively in Boxes 6 through 8, 10 and 11, and all other functions performed by the Managersunder the terms of this Agreement. “Owners” means the party identified in Box 3.“Severance Costs” means the costs which are legally required to be paid to the Crew as a result of the1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32earlytermination of any contracts for service on the Vessel."指雇主因提前终止于船舶上服务地雇用合约而须依法支付予船员或就船员所支付地费用.“SMS” means the Safety Management System (as defined by the ISM Code>.“STCW 95” means the International Convention on Standards of Training, Certification and Watchkeepingfor Seafarers, 1978, as amended in 1995 and any amendment thereto or substitution therefor.“Vessel” means the vessel or vessels details of which are set out in Annex “A” attached hereto.2. Commencement and AppointmentWith effect from the date stated in Box 2 for the commencement of the Management Services and continuingunless and until terminated as provided herein, the Owners hereby appoint the Managers and the Managershereby agree to act as the Managers of the Vessel in respect of the Management Services.自PART1第二栏载明地日期起直到本协议终止时,船东在此指定管理公司,并且管理公司在此同意作为船舶地管理公司.3. Authority of the ManagersSubject to the terms and conditions herein provided, during the period of this Agreement the Managers shallcarry out the Management Services in respect of the Vessel as agents for and on behalf of the Owners.TheManagers shall have authority to take such actions as they may from time to time in their absolute discretionconsider to be necessary to enable them to perform the Management Services in accordance with soundship management practice, including but not limited to compliance with all relevant rules and regulations.在本协议所载条款及条件地规限下,在本协议期间,管理人须以船东代理人地身分代表船东执行船舶地管理服务.管理人有权采取他们不时全权酌情认为必要地有关行动,以便按照有效地船舶管理实务履行本协议.PART IISHIPMAN 2009(only applicable if agreed according to Box 6>.The Managers shall provide technical management which includes, but is not limited to, the followingservices:(a> ensuring that the Vessel complies with the requirements of the law of the Flag State。
英文版管理当局声明书
SPECIMEN MANAGEMENT LETTER PARAGRAPHSThe management letter should normally be addressed to the most senior member of those charged with governance, as identified on A/10.Dear AddresseeManagement and governance report for the [year/period] ended [date]The purpose of this letter is to provide the [directors] with constructive observations arising from the audit process. We set out below details of any expected modifications to our audit report, details of any unadjusted misstatements in the financial statements (except any misstatements that are clearly trivial), any material weaknesses in systems we have identified during the course of our audit work and our vies about the quality of accounting practices and financial reporting procedures, and any other relevant matters.Our procedures are carried out solely for the purpose of our audit of the financial statements. Our audit does not necessarily disclose every weakness and for this reason the matters referred to below may not be the only shortcomings which may exist.We take this opportunity to remind you that:•This report has been prepared for the sole use of [firm name] and [entity name] [and its parent undertaking] [and its auditors];•It must not be disclosed to any third party without our written consent;•No responsibility is assumed by us to any other person who may chose to rely on it for his or her own purpose.Expected modifications to our reportWe do not expect to make any modifications to our audit report. However, our responsibilities with regard to the audit report extend up to the date on which it is signed and we will advise you of any changes to this position if necessary.orWe have discussed with you the potential modification of our audit report to reflect that [specify details - for instance application of the going basis for preparation of the financial statements when there are substantial doubts as to the suitability of that basis eg following wording adjusted for the particular circumstances:The applicable financial reporting framework presumes that the financial statements will be prepared on a going concern basis. However the entity has an excess of liabilities over assets at the balance sheet date [or excess of current liabilities over current assets after taking account of reclassifications when breaches of banking covenants are not remedied by the balance sheet date]. This is caused by [specify circumstances]. You continue trading because you informed us that your plans are adequate to ensure that the entity returns to profitability. In the meantime, you rely on the continuing support of your bankers. We have, as a part of our audit procedures, evaluated your assessment of the entity’s ability to continue as a going concern. We have considered the adequacy of your disclosures in the financial statements in this regard. Whilst the disclosures appear adequate in all the circumstances of the entity, we are nevertheless obliged to refer to the matter in our audit report in view of the significance of the matter to the appreciation of the financial position disclosed by the financial statements. We attach a draft for your consideration.orOther appropriate wordingUnadjusted misstatements detected by usWe have not identified misstatements or omissions from the financial statements which have not been adjusted by you.orWe have discussed with you the misstatements we identified in the financial statements but which you have declined to adjust. We attach the schedule of potential adjustments that we discussed which records the misstatements and/or omissions and the reasons you gave us for not making the adjustment. The schedule does not include matters we believe to be clearly trivial. We have asked you separately to confirm in writing the reasons you have given us for not making the adjustments to the financial statements.Qualitative aspects of accounting practices and financial reportingDuring the course of our audit, we consider the qualitative aspect of the financial reporting process, including items that have a significant impact on the relevance, reliability, comparability, understandability and significance of the information provided by the financial statements. We have discussed with you the following observations (expand as appropriate):•The appropriateness of the accounting policies to the particular circumstances of the entity;•The timing of transactions and the period in which they are recorded;•The appropriateness of accounting estimates and judgements, [for example, in relation to provisions],including the consistency of assumptions and degree of prudence reflected in the accounting records;•The potential effect on the financial statements of any uncertainties, including significant risks, and disclosures, such as pending litigation, that are required to be disclosed in the financial statements; •Material uncertainties related to events and conditions that may cast significant doubt on the entity’s ability to continue as a going concern;•The extent to which the financial statements are affected by any unusual transactions during the period and the extent to which such transactions are separately disclosed in the financial statements;•Apparent misstatements in [other information to accompany audited financial statements] or material inconsistencies between this information and the audited financial statements;•Disagreements about matters that, individually or in aggregate, could be significant to the entity’s financial statements or the auditor’s report. These communications include consideration of whether the matters have or have not been resolved and the significance of the matters.Accounting system and internal controlsDuring the course of our audit of the financial statements for the year/period ended [date] we examined the principal internal controls which the [directors] have established to enable them to ensure, as far as possible, the accuracy and reliability of the entity’s accounting records and to safeguard the entity’s assets.We have discussed these matters and we are writing formally in order to draw your attention to weakness in control which came to our notice during this examination and to suggest ways in which the system could be improved. The attached schedule provides details of our observations and recommendations. Please provide your response to each matter on the attached schedule, which should then be returned to us.Concluding remarksFinally, we take this opportunity of thanking your staff for the assistance offered to us during the course of our audit work. Their patient help and assistance was much appreciated and we trust that their co-operation has enabled us to keep your costs down.We shall be pleased to supply you with any further information that you may require.We shall be glad if you will inform us in due course the steps that you decide to take in connection with each of the above matters. If would also be of assistance if you would inform us when any changes are made in the existing systems and controls, together with details of such changes.Yours faithfullyAppropriate firm signatory。
责任、赔偿、免责条款的翻译Liability,IndemnificationandRelease
责任、赔偿、免责条款的翻译Liability, Indemnification and Release翻译实践1.Each party shall indemnify the other from any and all losses that may arise out of breach by such party of any of the warranties set forth in this Article, and each party shall indemnify the other party from any and all losses that may arise out of breach by such party of any of the agreed terms in this Agreement.2.Without limiting any right or remedy available to the non-defaulting party at law or in equity, upon the termination of this Agreement in accordance with Articles X, the defaulting party shall indemnify the other party for all damages, costs, charges and expenses suffered or incurred by it in connection with the termination due to the negligence, breach of duty or other default or wrongdoing of the defaulting party, its servants, employees, agents or contractors.3.The CJV shall be solely and fully responsible for the quality of the Products manufactured hereunder, for their conformity with the Technical Data and for their compliance with the laws and regulations from time to time in force in the Territory. The CJV shall indemnify Party B against any loss or damage directly or indirectly suffered by Party B as a result of the failure of the Products manufactured hereunder to comply with the Technical Data ("Defective Products") or to comply with such laws or regulations; provided, however, that such indemnification shall not exceed the total of ex-factory sales price, costs of delivery and transportation and other costs associated with the recall of these Defective Products.4.Each Party hereby indemnifies the other Party and undertakes to hold harmless and defend the other Party against any and all claims, suits, losses, damages, disbursements (including legal and management costs) arising out of any alleged or actual breach or failure to comply with the terms andconditions hereof including but not limited to any infringement of the other Party's intellectual property or other rights occurring as a result of the offending Party's fault, omission or activities in connection with the Project.5.Consultant hereby agrees to indemnify, hold harmless and defend Client from and against any and all claims, liabilities, losses, expenses (including reasonable attorneys' fees), or damages (collectively "Liabilities") asserted against Client by a third party to the extent such Liabilities result from the infringement of the Works delivered on any third party's trade secret, trademark, service mark, copyright or patent issued as of the date of this Agreement (collectively, an "Intellectual Property Right"); provided that Client: (i) promptly notifies Consultant of any third party claim subject to indemnification hereunder, (ii) gives Consultant the right to control and direct the preparation of a defense, the defense and any settlement of any such claim, (iii) gives full cooperation to Consultant for the defense of same, and (iv) complies with Consultant's direction to cease any use of the Works which, in Consultant's sole judgment, is likely to be ruled an infringement on a third party's Intellectual Property Right.6.Each Party forever releases and discharges the other from all claims, debts, allegations, actions, causes of action and demands, whether known or unknown, arising from or in connection with the Claim and existing as at the date of this Settlement Agreement, including without limitation any liability for legal costs connected with or arising out of the subject matter of the Claim. Any other claims unrelated to the Claim that one Party may have against another, whether prior to or after the date hereof, shall not be affected or otherwise prejudiced by this Agreement.Party B irrevocably waives all rights that it may have in law or contract against Party A, its affiliates, subsidiaries and related companies howsoever arising in respect of or in connection with the Claim.参考译文责任、赔偿、免责1. 一方如果违反其在本条中的任何保证而使另一方发生损失，应向损失方做出赔偿;一方如果违反本协议任何约定条款而使另一方发生损失，亦应向损失方做出赔偿。
货币银行英文复习资料ChapterSeven
Objectives & principals
Financial Supervision Of financial supervision
On-site examination
By Central Banks
Techniques and contents Techniques Off-site surveillance
2.A central bank has the nature of government administrative organs.It represents the national government in formulating and carrying out a unified monetary policy, regulating and supervising financial activities of the whole nation.
Central bank’s position The banker’s bank
Central bank’s Function & Businesses
The government’s banks
Loans and discounts
Assets
Government borrowing &treasury securities Foreign exchange & gold reserve
1) Note exchange. 2) Funds transferring
S.3. Financial Supervision by the Central Bank
3.1.The objectives and principles of financial system
水险条款一览表
水险条款一览表一、中国保险条款（CIC）（一）船舶保险1、国内船舶保险条款2、渔船保险条款3、修船责任保险协议书4、船舶保险条款5、船舶战争、罢工险条款6、集装箱保险条款7、集装箱战争险条款8、渔船保险条款9、船舶建造保险条款（二）货运险条款1、国内水路、陆路货物运输保险条款2、海洋运输货物保险条款3、海洋运输货物战争险条款4、海洋运输冷藏货物保险条款5、海洋运输散装桐油保险条款6、陆上运输货物保险条款7、陆上运输货物战争险条款8、陆上运输冷藏货物保险条款9、航空运输货物保险条款10、航空运输货物战争险条款11、邮包险条款12、邮包战争险条款13、货物运输罢工险条款14、偷窃、提货不着险条款15、淡水、雨淋险条款16、短量险条款17、混杂、沾污险条款18、渗漏险条款19、碰损、破碎险条款20、串味险条款21、受潮受热险条款22、钩损险条款23、包装破裂险条款24、锈损险条款25、易腐货物条款26、交货不到条款27、进口关税条款28、舱面货物条款29、拒收险条款30、黄曲霉素险条款31、出口货物到香港（包括九龙在内）或澳门存仓火险责任扩展条款32、海关检验条款33、码头检验条款34、卖方利益保险条款35、进口集装箱货物运输保险特别条款36、海运进口货物国内转运期间保险责任扩展条款37、活牲畜、家禽的海上、陆上航空运输保险条款二、协会条款（IC）1、Additional Deductible Adaptation (For use whenever the Institute MachineryDamage Additional Deductible Clause and the Institute Additional Perils Clauses1/10/83 (For use only with the American Institute Hull Clauses) are included inthe same insurance)2、Additional Deductible Adaptation (For use whenever the Institute MachineryDamage Additional Deductible Clause and the Institute Additional Perils Clause1/10/83 (For use only with the Institute Time Clauses 1/10/83 are included in thesame insurance)3、Additional Expenses (Cargo War Risks)4、Additional Perils – Hulls (For use only with the American Institute Hull Clauses)5、Additional Perils – Hulls (For use only with the Institute Fishing Vessel Clauses20/7/87)6、Additional Perils –Hulls (For use only with the Institute Standard Dutch HullForm 1/9/847、Additional Perils – Hulls (For use only with the Institute Time Clauses – Hulls1/10/838、Average Disbursements Clauses (A)9、Average Disbursements Clauses (B)10、Bridging (Hulls)11、Builders’ Risks12、Builders’ Risks Deductible13、Builders’ Risks Faulty Design14、Builders’ Risks (Strikes)15、Builders’ Risks (War)16、Bulk Oil17、Bulk Oil (Strikes)18、Cargo (A)19、Cargo (B)20、Cargo (C)21、Cargo (Strikes)22、Cargo (War)23、Cargo (Air) (excluding sendings by Post)24、Cargo (Marine Policy General Provisions)25、Cargo “Three Leaders”26、Cargo (War Cancellation)27、Cargo Contracts (Provisional Value)28、Cargo Reinsurance (War, Atomic and Nuclear Exclusion)29、Classification30、Coal31、Coal (Strikes)32、Commodity Trades (A)33、Commodity Trades (B)34、Commodity Trades (C)35、Commodity Trades (Strikes)36、Commodity Trades (War)37、Container Clauses – Time38、Container Clauses –Time –Total Loss, General Average, Salvage, SalvageCharges, Sue and Labour39、Container Clauses – Time – War and Strikes40、Deductible – Builders’ Risks41、Disbursements and Increased Value – Time – Hulls (Total loss only, includingExcess Liabilities)42、Dual Valuation43、Dutch Hull, Standard44、English Jurisdiction Clause45、Excess Liabilities – Time – Hulls46、Faulty Design – Builders’ Risks47、Fishing Vessel48、Fishing Vessel – Additional Perils49、FOSFA Trades (A) Agreed with the Federation of Oils, Seeds and FatsAssociation50、FOSFA Trades (B) Agreed with the Federation of Oils, Seeds and FatsAssociation51、FOSFA Trades (C) Agreed with the Federation of Oils, Seeds and FatsAssociation52、FOSFA Trades (Strikes) Agreed with the Federation of Oils, Seeds and FatsAssociation53、FOSFA Trades (War) Agreed with the Federation of Oils, Seeds and FatsAssociation54、FOSFA Supplementary (1) (For use in conjunction with Institute FOSFA TradeClauses (B)55、FOSFA Supplementary (2) (For use in conjunction with Institute FOSFA TradeClauses (C)56、FOSFA Supplementary (3) Ship Navigation & Management (For use inconjunction with Institute FOSFA Trades Clauses (B) & (C)57、FOSFA Supplementary (4) Grade Clause (For use in conjunction with InstituteFOSFA Trades Clauses)58、Freight (Time)59、Freight (Time – War and Strikes)60、Freight (Voyage)61、Freight (Voyage – War and Strikes)62、Frozen Food (A) (Excluding Frozen Meat)63、Frozen Food (C) (Excluding Frozen Meat)64、Frozen Food (Excluding Frozen Meat) – Strikes65、Frozen Food Extension Clauses (For use only with the Institute Frozen FoodClauses (A)66、Frozen Meat (A) (not suitable for chilled, cooled or fresh meat)67、Frozen Meat (A) – 24 Hours Breakdown (not suitable for chilled, cooled or freshMeat)68、Frozen Meat (C) and 24 Hours Breakdown (not suitable for chilled, cooled orfresh Meat)69、Frozen Meat – Strikes (not suitable for chilled, cooled or fresh Meat)70、Frozen Meat Extension –IMTA (For use only with the Institute Frozen MeatClauses (A))71、Hull Reinsurance (War, Atomic and Nuclear Exclusion)72、IMTA Frozen Meat Extension (For use only with the Institute Frozen MeatClauses (A))73、Jute74、Jute (Strikes)75、Location76、Machinery Damage Additional Deductible (For use only with the AmericanInstitute Hull Clauses)77、Machinery Damage Additional Deductible (For use only with the InstituteStandard Dutch Hull Form 1/9/8478、Machinery Damage Additional Deductible (For use only with the Institute TimeClauses – Hulls 1/10/9379、Machinery Damage Additional Deductible (For use only with the InstituteVoyage Clauses – Hulls 1/10/8380、Machinery Damage Extension Clause – Yacht81、Malicious Damage82、Marine Policy General Provisions (Cargo)83、Mortgagees Interest – Hulls84、Natural Rubber (excluding Liquid Latex)85、Natural Rubber (excluding Liquid Latex) - Strikes86、Notice of Cancellation and War Automatic Termination of Cover – Hulls, etc.87、Oil (Bulk)三、美国协会条款（AIC）1、Personal Effects – Yacht (For use only with the Institute Yacht Clauses 1/11/85 ininsurances covering Vessels with lockable cabin accommodation)2、Port Risks – Time – Hulls (20/7/87)3、Port Risks – Time – Hulls including Limited Navigation (20/7/87)4、Protection and Indemnity – Hulls – Time5、Provisional Value for Cargo Contract6、Racing Risking Extension Clause – Yacht (For use only with the Institute YachtClauses)7、Radioactive Contamination Exclusion Clause8、Reinsurance – Cargo (War, Atomic and Nuclear Exclusion)9、Reinsurance Waiver Clause10、R einsurance Waiver Clause11、R eplacement12、R ubber – Natural (excluding Liquid Latex)13、R ubber – Natural (excluding Liquid Latex) - Strikes14、R ubber Shipments to United Kingdom ONLY15、S ervice of Suit (USA)16、S hipowners’ Liability17、S peedboat (Special Conditions and Further Excluded Risks)18、S tandard Conditions for Cargo Contracts19、S tandard Dutch Hull20、S trikes (Air Cargo)21、S trikes (Builders’ Risks)22、S trikes (Bulk Oil)23、S trikes (Cargo)24、S trikes (Coat)25、S trikes (Commodity Trade)26、S trikes (FOSFA)27、S trikes (Frozen Food) (Excluding Frozen Meat)28、S trikes (Frozen Meat) (not suitable for chilled, cooled or fresh meat)29、S trikes (Jute)30、S trikes (Natural Rubber) (excluding Liquid Latex)31、S trikes (Timber Trade Federation)32、T heft, Pilferage and Non-Delivery33、T hree Leaders (Cargo)34、T imber Trade Federation35、T imber Trade Federation (Strikes)36、T ime – Freight37、T ime – Hulls38、T ime – Hulls – Disbursements and Increased Value (Total Loss only, includingExcess Liabilities)39、T ime – Hulls – Excess Liabilities40、T ime –Hulls –Total Loss, General Average and 3/4 the Collision Liability(Including Salvage, Salvage Charges and Sue and Labour)41、T ime –Hulls –Total Loss Only (Including Salvage, Salvage Charges and Sueand Labour)42、T ime – Hulls – Port Risks (20/7/87)43、T ime – Hulls – Port Risks including Limited Navigation (20/7/87)44、V oyage – Freight45、V oyage –Hulls - Total Loss, General Average and 3/4 the Collision Liability(Including Salvage, Salvage Charges and Sue and Labour)46、W ar (Air Cargo)47、W ar (Builders’ Risks)48、W ar (Cargo)49、W ar (Commodity Trades)50、W ar (FOSFA)51、W ar (sendings by Post)52、W ar and Strikes (Cargo stored afloat in mechanically self-propelled vessels)53、W ar and Strikes Freight – Time54、W ar and Strikes Freight – Voyage55、W ar and Strikes Hull – Time56、W ar and Strikes Hull – Time – Limited Condition57、W ar and Strikes Hull – Voyage58、W ar and Strikes Yachts59、W ar, Atomic and Nuclear Exclusion (Cargo Reinsurance)60、W ar, Atomic and Nuclear Exclusion (Hull Reinsurance)61、W ar, Automatic Termination of Cover-Hulls, Etc. (Notice of Cancellation &)62、W ar Cancellation (Cargo)63、W arranties64、Y acht65、Y achts (War and Strikes)66、Y acht Machinery Damage Extension Clause67、Y acht Personal Effects (For use only with the Institute Yacht Clauses 1/11/85 ininsurances covering Vessels with lockable cabin accommodation)68、Y acht Racing Risk Extension Clause (For use only with the Institute YachtClauses 1/11/85)69、Y acht Transit。
accountant 会计词语
accountant 会计师bookkeeping 簿记bookkeeper 簿记师double-entry bookkeeping 复式簿记single-entry bookkeeping 单式簿记account book 帐簿,会计簿册cashbook 现金出纳簿journal 日记簿statement of accounts 帐目表,帐单balance (sheet) 资产平稳表financial year, trading year 财政年度income and expenditure, receipts and expenditure, output and input 支出和收入assets 资产liabilities 债务,负债debit 借方turnover, volume of business 营业额,销售额cash on hand 留存现金,库存现金cash balance 现金余额,现款结存credit balance 贷方余额debit balance 借方余额,借方差额deficit 亏空balance of trade 贸易差额,国际贸易平衡balance of payments (国际)收支,国际收支差额表发弃财产abandoned property发弃费用abandonment charges，abandonment expenses 非常成本abnormal cost非常折旧abnormal depreciation非常损失abnormal loss原始成本aboriginal cost，original cost高于面值above par经常项目，在界线上above the line确定产权absolute title已吸收负荷，已分配费用absorbed burden，applied expenses已吸收成本absorbed cost国库帐account of the exchequer公库帐account of treasury承销清单，赊销account sales认定帐款，债权人认可的帐款account stated帐目名称，会计科目account title转帐通知单account transfer memo财务责任，会计责任accountability责任单位accountability unit 应负财务责任的，应计列的accountable应负责事实，应负责事件accountable condition，accountable event应负财务责任人员accountable personaccumulated depreciation 累计折旧adjusted trial balance 调整后试算余额adjusting entry 调整分录book bvalue of a plant asset 固定资产账面净值cash-basis accounting 现金收付制会计contra account 备抵调整账户depreciation 折旧matching principle 配比原则plant asset 固定资产prepaid expense 待摊费用revenue principle 收入原则time-period concept 时间－期间概念unearned revenue 未实现收入会计术语1AAA 美国会计学会4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1元的本利和233analysis 分析234analyst分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 《会计原则委员会意见书》257Application申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分配账户267appropriation budget拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278ARR 会计收益率279arrears①拖欠,欠款②迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment①估定,查定②特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废术语Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰。
第五章 翻译的过程
4. As we got on board I saw the motorman and conductor coming out of the station wine-shop. (E. Hemingway: “A Farewell to Arms”, Ch. 38) 我们上车时，我看见司机和卖票员正从车站酒店里出来。 海明威在这里描写的是瑞士的登山小火车，但我们不要忘记作者是美国 作家，使用的是美国英语。译者把the motorman and conductor译成“司机和 卖票员”，无论从词义还是从语法上看，都有可商榷之处。先说词义， motorman是“司机”，这没有问题；而conductor作为“卖票员”讲，在美 国英语里也有，但那是指公共汽车卖票员；在美国，火车上的conductor应是 “列车长”。再从语法上看，motorman和conductor共用一个定冠词，说明 此处是一人兼二职：既是司机又是列车长，而小说译者将其译作“司机和卖 票员”，就变成了两个人，有违作者的原意。正确的译法应该是：我们上车 时，我看见司机兼列车长从车站的酒店里出来。
第五章 翻译的过程
Hale Waihona Puke 第五章 翻译的过程第一节 理解阶段 1. 理解概述 2. 理解阶段所遇问题及其注意事项 2.1 双语能力的局限 2.2 专业知识的局限 2.3 思维与文化差异 第二节 表达阶段 1. 表达概述 2. 表达阶段注意事项 2.1 重视上下文，避免孤立处理词句 2.2 从情景出发，摆托表层结构的束缚 第三节 审校阶段 1. 审校概述 2. 审校阶段步骤及注意事项 2.1 审校内容 2.2 审校方法 2.3 商务文本的审校 第四节 广义的翻译过程
3. “Turn off the fence,” he requested, “and I’ll slip him under the wires.” I flipped the switch. John sneaked the calf between the wires, and the little one scamped to its mother. (J. Donaldson: “to know what’s happening, just ask the neighbors”) “关上栅栏，”他要求说，“我把它从电网下放过去。” 我关上了栅栏。约翰把小牛从电网间递了进去，小家伙蹦蹦跳跳地朝妈妈 那儿跑了过去。 这个译文读上去倒也顺畅，似乎没有什么问题，但是跟原文一对，问题就 来了：turn off the fence是“关栅栏（门）”的意思吗？那为什么不用close， 而用turn off呢？而且，下一段紧接着说flipped the switch，说明这里要关的是 “（电）开关”，而不是“门”。再看看词典的释义，turn off系指disconnect； stop the flow of；switch off（切断，关掉）。通过以上分析，我们可以得出结 论：这里要关的是栅栏的电开关，因而这两段话可以译作：“关上栅栏的电开 关，”他说，“我把小牛从电线底下塞过去。”/我赶忙关上开关。约翰悄悄把 小牛从电线之间塞进去，小家伙蹦蹦跳跳地奔向妈妈。
中考英语作文高分技巧
English teacher
Middle school English teachers can use the high scoring skills provided in this article to guide students in writing training.
Punctuation error
01
Improper use of commas
Avoid using too many or too few commas to ensure sentence
coherence and accuracy.
02
Improper use of periods
Use periods after complete sentences to avoid confusing
to avoid omissions or misuse.
Spelling errors
Common spelling errors
Pay attention to checking the spelling of commonly used words, such as "because", "through", etc.
Model Essays • Exam preparation suggestions and
practical exercises
华泰财产保险股份有限公司租船人责任保险附加险条款
华泰财产保险有限公司租船人责任保险附加险条款附加险条款一：货物所有人责任保险条款(A款)鉴于被保险人支付了相应的附加保费，保险人同意就被保险人享有所有权或其他权利或利益的运输过程中的货物导致的被保险人的法律责任和费用按《2002年劳合社租船责任保险条款》项下的“1.C.4”款（污染责任）进行承保，除外条款中的3.C.1（被保险人所有的货物的污染责任）不再适用。
定义：被保险人租赁被保船舶并在本保单中列明为“被保险人”的定期租船承租人、航次租船承租人、二船东或承运人。
本保险提及的“被保险人”亦包括“共同被保险人”。
运输过程中货物在运输过程中，是指：在保险承保期间内，(a)货物已经装载于被保船舶之上；或(b)货物处于装上或者卸离被保船舶的过程中；或(c)转船或过驳运输时，货物处于装上或卸离被保船舶的操作过程中。
前款(c)项必须符合下列条件：(i)该转船或过驳运输操作，是该操作所处的港口的习惯做法或者航运贸易惯例；以及(ii) 被保险人已经从接收货物（或其中部分）的转运船舶或驳船的相关方处取得的有效书面收据。
Endorsement 001：CARGO OWNERS LIABILITY INSURANCEENDORSEMENT (TYPE A)In consideration of the payment of an additional premium, Underwriters agree to indemnify the Assured(s) against legal liabilities, costs and expenses that would have been recoverable under Lloyd’s Charterer’s Liability Insura nce Conditions 2002 (LSW1122), part 1.C.4 (i.e. pollution risks) incurred by the Assured(s) in respect of his interest in, or ownership of, or rights in cargo In Transit, but are excluded by virtue only of Exclusion 3.C.1 (i.e. exclusion for Cargo Owner’s Pollution Liability).Defined terms:Assured - A time or voyage charterer, a disponent owner or a carrier of goodswho charters an Insured Ship and is named as an Assured in thePolicy. A reference herein to the Assured includes a singularreference to a Co Assured.In Transit Cargo is in transit when, during the Period of Cover, it is(a) laden on an Insured Ship; or(b) in the process of being loaded on to or discharged from anInsured Ship; or(c) being transhipped or lightered to or from an Insured ShipPROVIDED(i) the transhipment or lightering is performed as a regular customof the port or trade; and(ii) an appropriate written receipt has been obtained for the cargo (orany part thereof) from those interested in the transhipment vesselor lighter carrying the cargo (or any part thereof).附加险条款二：货物所有人责任保险条款(B款)1．承保范围在被保险人依约支付相应保费的前提下，保险人同意对被保险人作为货物所有人和/或收货人因下列事由而须承担的法律责任和/或合同责任承担赔偿责任：A．(i)船舶或者其他运输工具的物理性灭失或损坏（包括对于运输工具上的第三方货物以及设备造成灭失或损失）；(ii)牵涉被保险人所有的货物的意外事故造成的第三方财产物理性灭失或损坏；(iii)牵涉被保险人所有的货物的意外事故发生后，为移除船舶或者其他运输工具的残骸而产生的费用；(iv)作为货物所有人须承担的共同海损分摊；(v)被保险人所有的货物导致的意外事故造成的人员死亡及人身伤害。
CL290 Time Hulls Disbursements and Increased Value 011083-协会定期船舶营运费用和增值保险条款
INSTITUTE TIME CLAUSES - HULLSDISBURSEMENTS AND INCREASED VALUE(Total Loss only, including Excess Liabilities)This insurance is subject to English law and practice1.NAVIGATION1.1The subject-matter insured is covered subject to the provisions of this insurance at all times andthe vessel has leave to sail or navigate with or without pilots, to go on trial trips and to assist andtow vessels or craft in distress, but it is warranted that the vessel shall not be towed, except as iscustomary or to the first safe port or place when in need of assistance, or undertake towage orsalvage services under a contract previously arranged by the Assured and/or Owners and/orManagers and/or Charterers. This Clause 1.1 shall not exclude customary towage in connectionwith loading and discharging.1.2In the event of the vessel being employed in trading operations which entail cargo loading ordischarging at sea from or into another vessel (not being a harbour or inshore craft) no claim shallbe recoverable under this insurance in respect of loss of or damage to the subject-matter insuredor for liability to any other vessel arising from such loading or discharging operations, includingwhilst approaching, lying alongside and leaving, unless previous notice that the vessel is to beemployed in such operations has been given to the Underwriters and any amended terms of coverand any additional premium required by them have been agreed.1.3In the event of the vessel sailing (with or without cargo) with an intention of being (a) broken up,or (b) sold for breaking up, no claim shall be recoverable under this insurance in respect of loss ordamage to the vessel occurring subsequent to such sailing unless previous notice has been given tothe Underwriters and any amendments to the terms of cover, amount insured and premiumrequired by them have been agreed.2.CONTINUATIONShould the vessel at the expiration of this insurance be at sea or in distress or at a port of refuge or of call, the subject-matter insured shall, provided previous notice be given to the Underwriters, be held covered at a pro rata monthly premium to her port of destination.3.BREACH OF WARRANTYHeld covered in case of any breach of warranty as to cargo, locality, trade, towage, salvage services or date of sailing, provided notice be given to the Underwriters immediately after receipt of advices and anyamended terms of cover and any additional premium required by them be agreed.4.TERMINATIONThis Clause 4 shall prevail notwithstanding any provision whether written typed or printed in this insurance inconsistent therewith.Unless the Underwriters agree to the contrary in writing, this insurance shall terminate automatically at the time of4.1change of the Classification Society of the vessel, or change, suspension, discontinuance, withdrawalor expiry of her Class therein, provided that if the vessel is at sea such automatic termination shall bedeferred until arrival at her next port. However where such change, suspension, discontinuance orwithdrawal of her Class has resulted from loss or damage which would be covered by an insurance ofthe vessel subject to current Institute Time Clauses Hulls or。
2012证监会网站提供的中英文词汇对照
保荐书 sponsor letter
保荐制度 sponsoring system/sponsor system
保理 factoring
保险理赔 insurance claim
保险体系 insurance system
保险资金 insurance funds
备付金 excess reserve
上海上外网络教育发展有限公司提供的中英文词汇对照
风控体系 risk control mechanism
风险/收益摘要 risk/return summary
风险处置 risk disposal
风险分类管理机制 mechanism of classified risk management
风险隔离措施 risk isolation measures
定期定额投资 dollar cost averaging (DCA)
定向增发 targeted additional shares issuance/additional stock issue tailed for…
董事会 directorate/directorate meeting
董事会报告 directorate report
定价方式 pricing method
定价基准 pricing benchmark
上海上外网络教育发展有限公司提供的中英文词汇对照
定价基准日 pricing base day
定期报告 periodical report
定期存款 term deposit/fixed deposit/time deposit
董事会决议 directorate resolution
董事会秘书 secretary to directorate
会计专业英语词汇(ABC)
短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本。
金融英语常见词汇（2）
金融英语常见词汇(2)equity portfolio 股票资产.establishing bank 开证银行ethics risks 道德风险.Euro-bank 欧洲银行Eurocard 欧洲系统卡.European terms 欧洲标价法evaluation of property 房产估价. evasion of foreign currency 逃汇exception clause 免责条款.excess insurance 超额保险.exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange broker 外汇经纪人exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange dumping 汇率倾销. exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery 即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸;外汇动态. exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险. exchange reserves 外汇储备exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险.exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税,消费税.exercise date 执行日exercise price, striking price 履约价格,认购价格. expenditure tax 支出税.expenditure tax regime 支出税税制. expenses incurred in the purchase 购买物业开支. expiration date 到期日export and import bank 进出口银行export gold point 黄金输出点exposure 风险.external account 对外帐户extraneous risks 附加险.extrinsic value 外在价值.face value 面值facultative insurance 临时保险.fair and reasonable 公平合理far future risks 长远期风险.farm subsidies 农产品补贴farmland occupancy tax 耕地占用税. favourable exchange 顺汇fax base 税基.feast tax 筵席税.feathered assets 掺水资产.fee 不动产.fee interest 不动产产权.fictions payee 虚构抬头人.fictitious assets 虚拟资产.fictitious capital 虚拟资本.fiduciary a. 信托的,信用的,受信托的(人) fiduciary field 信用领域,信托领域finance broker 金融经纪人.financial advising services 金融咨询服务financial arrangement 筹资安排.financial crisis 金融危机financial crisis 金融危机financial crisis 金融危机financial forward contract 金融远期合约. financial futures 金融期货.financial futures contract 金融期货合约. financial insolvency 无力支付.financial institutions' deposit 同业存款financial lease 金融租赁.financial leases 金融租赁.financial risk 金融风险.financial statement analysis 财务报表分析. financial system 金融体系financial system 金融体系financial system 金融体系financial transaction 金融业务financial transaction 金融业务financial transaction 金融业务financial unrest 金融动荡financial unrest 金融动荡financial unrest 金融动荡financial world 金融界financial world 金融界financial world 金融界first mortgage 第一抵押权.fiscal and monetary policy 财政金融政策fiscal and monetary policy 财政金融政策fiscal and monetary policy 财政金融政策fixed assets 固定资产.fixed assets ratio 固定资产比率fixed assets ratio 固定资产比率fixed assets ratio 固定资产比率fixed assets ration 固定资产比率.fixed assets turnover ratio 固定资产周转率fixed assets turnover ratio 固定资产周转率fixed assets turnover ratio 固定资产周转率fixed capital 固定资本.fixed costs 固定成本.fixed deposit (=time deposit) 定期存款fixed deposit by installment 零存整取fixed exchange rate 固定汇率fixed par of exchange 法定汇兑平价fixed savings withdrawal 定期储蓄提款fixed-rate leases 固定利率租赁.flexibility and mobility 灵活性与机动性flexibility of exchange rates 汇率伸缩性flexible exchange rate 浮动汇率floating exchange rate 浮动汇率floating policy 流动保险单.floating-rate leases 浮动利率租赁.floor 带利率下限的期权.floor broker 场内经纪人.fluctuations in prices 汇率波动foregift 权利金.foreign banks 外国银行foreign correspondent 国外代理银行foreign currency futures 外汇期货.foreign enterprises income tax 外国企业所得税. foreign exchange certificate 外汇兑换券foreign exchange crisis 外汇危机foreign exchange cushion 外汇缓冲foreign exchange dumping 外汇倾销.foreign exchange earnings 外汇收入foreign exchange liabilities 外汇负债foreign exchange loans 外汇贷款foreign exchange parity 外汇平价foreign exchange quotations 外汇行情foreign exchange regulations 外汇条例foreign exchange reserves 外汇储备foreign exchange restrictions 外汇限制foreign exchange retaining system 外汇留存制foreign exchange risk 外汇风险.foreign exchange risk 外汇风险.foreign exchange services 外汇业务foreign exchange transaction centre 外汇交易中心forward exchange 期货外汇forward exchange intervention 期货外汇干预forward exchange sold 卖出期货外汇forward foreign exchange 远期外汇汇率forward operation 远期(经营)业务forward swap 远期掉期.fraternal insurance 互助保险.free depreciation 自由折旧.free foreign exchange 自由外汇freight tax 运费税.fringe bank 边缘银行full insurance 定额保险.full payout leases 充分偿付租赁.full progressive income tax 全额累进所得税. fund 资金,基金fund account 基金帐户fund allocation 基金分配fund appropriation 基金拨款fund balance 基金结存款fund demand 资金需求.fund for relief 救济基金fund for special use 专用基金fund in trust 信托基金fund liability 基金负债fund obligation 基金负担fund raising 基金筹措fundamental insurance 基本险.funds statement 资金表futures commission merchants 期货经纪公司. futures contract 期货合约.futures delivery 期货交割.futures margin 期货保证金.futures market 期货市场.futures price 期货价格.futures transaction 期货交易.FX futures contract 外汇期货合约. galloping inflation 恶性通货膨胀galloping inflation 恶性通货膨胀galloping inflation 恶性通货膨胀gap 跳空general endorsement 不记名背书.general fund 普通基金general mortgage 一般抵押.Giro bank 汇划银行given rate 已知汇率go long 买进,多头.go short 短缺;卖空,空头.going away 分批买进going rate 现行汇率Gold Ear Credit Card 金穗卡.government revenue 政府收入.graduated reserve requirement 分级法定准备金graduated reserve requirement 分级法定准备金graduated reserve requirement 分级法定准备金Great Wall card 长城卡.gross cash flow 现金总流量guarantee of payment 付款保证.guaranteed fund 保证准备金guaranteed fund 保证准备金guaranteed fund 保证准备金hammering the market 打压市场handling charge 手续费.harmony of fiscal and monetary policies 财政政策和金融政策的协调harmony of fiscal and monetary policies 财政政策和金融政策的协调harmony of fiscal and monetary policies 财政政策和金融政策的协调hedge 套头交易hedge against inflation 为防通货膨胀而套购hedge buying 买进保值期货hedge fund 套利基金hedging mechanism 规避机制.hedging risk 套期保值风险hire purchase 租购.hit the bid 拍板成交hoarded money 储存的货币holding the market 托盘horizontal price movement 横盘hot issue 抢手证券hot money deposits 游资存款hot stock 抢手股票house property tax 房产税. hypothecation 抵押idle capital 闲置资本idle cash (money) 闲散现金,游资idle demand deposits 闲置的活期存款immobilized capital 固定化的资产. immovable property 不动产.import regulation tax 进口调节税. imposition 征税;税;税款.imprest bank account 定额银行存款专户in force (法律上)有效的.in the tank 跳水inactive market 不活跃市场income in kind 实物所得.income tax liabilities 所得税责任,所得税债务. income taxes 所得税.indemnity 赔偿,补偿.indirect arbitrage 间接套汇indirect finance 间接金融.indirect hedging 间接套做.indirect leases 间接租赁(即:杠杆租赁). indirect rate 间接汇率indirect taxation 间接税.individual income regulation tax 个人调节税.individual income tax 个人所得税.individual savings 私人储蓄Industrial and Commercial Bank of China 中国工商银行industrial financing 工业融资.industrial-commercial consolidated tax 工商统一税. industrial-commercial income tax 工商所得税. industrial-commercial tax 工商税.inflation 通货膨胀inflation 通货膨胀inflation 通货膨胀inflation rate 通货膨胀率inflation rate 通货膨胀率inflation rate 通货膨胀率inflationary spiral 螺旋式上升的通货膨胀inflationary spiral 螺旋式上升的通货膨胀inflationary spiral 螺旋式上升的通货膨胀inflationary trends 通货膨胀趋势inflationary trends 通货膨胀趋势inflationary trends 通货膨胀趋势infrastructure bank 基本建设投资银行initial margin 初始保证金.initial margin 期初保证权.initial margins 初始保证金.initial reserve 初期准备金initial reserve 初期准备金initial reserve 初期准备金insider 内幕人installment savings 零存整取储蓄institution 机构投资者insurance appraiser 保险损失评价人.insurance broker 保险经纪人.insurance contract 保险契约,保险合同. insurance saleman 保险外勤.insurance services 保险业务insure against fire 保火险.insured 被保险人.interbank market 银行同业市场inter-business credit 同行放帐.interest on deposit 存款利息interest per annum 年息interest per month 月息interest rate futures contract 利率期货合约. interest rate policy 利率政策interest rate policy 利率政策interest rate policy 利率政策interest rate position 利率头寸.interest rate risk 利率风险.interest restriction 利息限制interest subsidy 利息补贴interest-rate risk 利息率风险.interim finance 中间金融.intermediary bank 中间银行intermediate account 中间帐户internal reserves 内部准备金internal reserves 内部准备金internal reserves 内部准备金international banking services 国际银行业务International Investment Bank (IIB) 国际投资银行international leasing 国际租赁.in-the-money 有内在价值的期权.intraday 日内intrinsic utility 内在效用.intrinsic value 实际价值,内部价值.inward documentary bill for collection 进口跟单汇票,进口押汇(汇票)isolation of risk 风险隔离.issue bank 发行银行JCB card JCB卡.joint financing 共同贷款.key risk 关键风险.kill a bet 终止赌博.land use tax 土地使用税.large deposit 大额存款large leases 大型租赁.latent inflation 潜在的通货膨胀latent inflation 潜在的通货膨胀latent inflation 潜在的通货膨胀lease agreement 租约.lease and release 租借和停租.lease broker 租赁经纪人.lease financing 租赁筹租.lease immovable 租借的不动产.lease in perpetuity 永租权.lease insurance 租赁保险.lease interest insurance 租赁权益保险.lease land 租赁土地.lease mortgage 租借抵押.lease out 租出.lease property 租赁财产.lease purchase 租借购买.lease rental 租赁费.lease territory 租借地. leaseback 回租.leasebroker 租赁经纪人.leased immovable 租借的不动产. leasehold 租赁土地.leasehold 租借期,租赁营业,租赁权. leasehold property 租赁财产. leasehold property 租赁财产. leaseholder 租赁人. leaseholder 承租人,租借人. leases agent 租赁代理.leases arrangement 租赁安排. leases company 租赁公司. leases structure 租赁结构. leasing 出租.leasing agreement 租赁协议. leasing amount 租赁金额. leasing asset 出租财产,租赁财产. leasing clauses 租赁条款. leasing consultant 租赁顾问. leasing contract 租赁合同. leasing cost 租赁成本.leasing country 承租国. leasing division 租赁部. leasing equipment 租赁设备. leasing industry 租赁业. leasing industry (trade) 租赁业. leasing money 租赁资金. leasing period 租赁期.leasing regulations 租赁条例.legal interest 法定利息legal tender 法定货币legal tender 本位货币,法定货币lessee 承租人,租户.lessor 出租人.letter of confirmation 确认书.letter transfer 信汇leveraged leases 杠杆租赁.lien 扣押权,抵押权.life insurance 人寿保险.life of assets 资产寿命.limit order 限价指令limited floating rate 有限浮动汇率line of business 行业,营业范围,经营种类. liquidation 清仓liquidity 流动性liquidity of bank 银行资产流动性liquidity of bank 银行资产流动性liquidity of bank 银行资产流动性listed stock 上市股票livestock transaction tax 牲畜交易税. loan account 贷款帐户loan amount 贷款额.loan at call 拆放.loan bank 放款银行loan volume 贷款额.loan-deposit ratio 存放款比率loan-deposit ratio 存放款比率loan-deposit ratio 存放款比率loans to financial institutions 金融机构贷款loans to government 政府贷款local bank 地方银行local income tax (local surtax) 地方所得税. local surtax 地方附加税.local tax 地方税.long arbitrage 多头套利.long position 多头头寸long position 多头寸;买进的期货合同.long-term certificate of deposit 长期存款单long-term credit bank 长期信用银行long-term finance 长期资金融通.loss leader 特价商品,亏损大项loss of profits insurance 收益损失保险.loss on exchange 汇兑损失low-currency dumping 低汇倾销low-currency dumping 低汇倾销.M/T (= Mail Transfer) 信汇main bank 主要银行maintenance margin 最低保证金,维持保证金. major market index 主要市场指数management risk 管理风险.managing bank of a syndicate 财团的经理银行manipulation 操纵margin 保证金margin call 保证金通知.margin call 追加保证金的通知.margin money 预收保证金,开设信用证保证金. margin rate 保证金率.markdown 跌价.market discount rate 市场贴现率.market expectations 市场预期.market makers 造市者.market order 市价订单.market risk 市场风险.marketability 流动性market-clearing 市场结算.Master card 万事达卡.matching 搭配.mature liquid contracts 到期合约.maximum limit of overdraft 透支额度. measures for monetary ease 金融缓和措施measures for monetary ease 金融缓和措施measures for monetary ease 金融缓和措施medium rate 中间汇率medium-term finance 中期金融.member bank 会员银行Million card 百万卡.minimum cash requirements 最低现金持有量(需求) minimum reserve ratio 法定最低准备比率minimum reserve ratio 法定最低准备比率minimum reserve ratio 法定最低准备比率mint parity 法定平价monetary action 金融措施monetary action 金融措施monetary action 金融措施monetary aggregates 货币流通额monetary and credit control 货币信用管理monetary and credit control 货币信用管理monetary and credit control 货币信用管理monetary and financial crisis 货币金融危机monetary and financial crisis 货币金融危机monetary and financial crisis 货币金融危机monetary area 货币区monetary assets 货币性资产monetary base 货币基础monetary circulation 货币流通monetary device 金融调节手段monetary device 金融调节手段monetary device 金融调节手段monetary ease 银根松动monetary market 金融市场monetary market 金融市场monetary market 金融市场monetary risk 货币风险.monetary stringency 银根奇紧monetary stringency 银根紧monetary stringency 银根奇紧monetary stringency 银根奇紧monetary unit 货币单位money capital 货币资本.money collector 收款人money credit 货币信用money down 付现款money equivalent 货币等价money paid on account 定金.money-flow analysis 货币流量分析money-over-money leases 货币加成租赁. moral hazard 道德风险.mortgage bank 抵押银行motor vehicle and highway user tax 机动车和公路使用税. movables all risks insurance 动产综合保险.movables insurance 动产保险.multinational bank 跨国银行multiunit 公寓楼.mutual insurance company 相互保险公司.national bank 国家银行nationalized bank 国有化银行near money 准货币nearby contracts 近期合约.nearby futures 近期期货.nearby risks 近期风险.negotiability 流通性negotiating bank 议付银行nesting 配套.net settlement status 净结算状况,净结算头寸.neutral money 中介货币neutrality of the central bank 中央银行的中立性neutrality of the central bank 中央银行的中立性neutrality of the central bank 中央银行的中立性nominal account 名义帐户nominal deposit 名义存款non-member bank 非会员银行non-resident account 非居民存款notional principal 名义本金.notional sum 名义金额.off-balance-sheet 表外业务.offer rate 卖出汇率official borrowing 政府借款.official devaluation 法定贬值official rate (of exchange) 官方汇价official short-term credit 官方短期信用.offset reserve 坏帐准备金offset reserve 坏帐准备金offset reserve 坏帐准备金on a discount basis (以)折价形式.open account business (= open account tr赊帐交易open an account 开户open fair transaction tax 集市交易税.open market 公开市场.open market operation 公开市场业务open market operation 公开市场业务open market operation 公开市场业务open market policy 公开市场政策open market policy 公开市场政策open market policy 公开市场政策open mortgage 可资抵押.open negotiation 公开议付.open outcry 公开喊价,公开叫价.open policy 预约保单.open position (期货交易中的)头寸.open positions 敞口头寸.open-ended 开口的,无限制的,无限度的.opening order 开市价订单.operating bank 营业银行operating cash flow 营运现金流(量).operating lease 经营租赁.operating leases 操作租赁.operating risk 经营风险.operation account 交易帐户option 期权,选择权,买卖权.option buyer 期权的买方.option fee (=option premium or premium o期权费.option purchase price 期权的购进价格.option seller 期权的卖方.options on futures contract 期货合同的期权交易.ordinary bank 普通银行ordinary deposit 普通存款ordinary time deposit 普通定期存款our bank 开户银行out-of-the-money 无内在价值的期权.output-capital ratio 产出与资本的比率output-capital ratio 产出与资本的比率output-capital ratio 产出与资本的比率outright position 单笔头寸.outward documentary bill for collection 出口跟单汇票,出口押汇outward remittance 汇出汇款over-loan position 贷款超额over-loan position 贷款超额over-loan position 贷款超额overnight call loan 日拆.overseas bank 海外银行overseas branches 国外分行oversold 超卖over-the-counter 场外的,买卖双方直接交易的,不通过交易所交易的.over-the-counter (OTC) option 场外交易市场overvalued 估。
财务英语专业术语
流动资产CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securitiea应收票据Notes receivable应收帐款Accounts receivable坏帐准备Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories存货变现损失准备Provision for loss on realization of inventory一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets长期投资Long-term in vestments一年以上的应收款项Receivables collectable after one year固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost累计折旧Accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程Construction in progress无形资产INTANGIBLE ASSETS:场地使用权Land occupancy right工业产权及专有技术Proprietary technology and patents其他无形资产Other intangibles assets其他资产：OTHER ASSETS开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up peried递延投资损失Deferred loss on investments递延税款借项Deferred taxes debit其他递延支出Other deferred expenses待转销汇兑损失Unamortized cxehange loss流动负债CURRENT LIABILITIES:短期借款Short term loans应付票据Notes payable应付帐款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付利润Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expenses应付福利费Staff and workers bonus and welfare fund一年内到期的长期负债Long-term liabitities due within one year其他流动负债Other current liabilities长期负债LING-TERMLIABILITIES长期借款Ling-term loans应付公司债Debentures payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项Payables due after one year其他负债OTHER LIABILITES筹建期间汇兑收益Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred taxes credit其他递延贷项Other deferred credit待转销汇兑收益Unamortized exchange gain所有者权益：OWNERS' EQUITY实收资本Paid in capital其中：中方投资Including:Chinese investment其中：外方投资Including:Foreign investment已归还投资Investment returned资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalised on return of investment本年利润current year profit未分配利润Undistributed profits主营业务收入Revenue from main operation主营业务成本Cost of main operation主营业务税金及附加Tax and additional duty of main operation主营业务利润Income from main operation其他业务利润Incom from other operation营业费用Operating expense管理费用General and administrative expense 财务费用Financial expense 利息支出Interest expense汇兑损失Exchange loss营业利润Operating Income投资收益Investment income营业外收入Non-operating income营业外支出Non operating expense利润总额Income before tax所得税income tax净利润 Net incomeAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务A T 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本。
中英对照租赁词汇(上)
中英对照租赁词汇（上）A案例法case law安排arrangement安全标准safety standard暗示的担保implied warranty or guarantee 按每月使用小时支付租金的租赁power by the hour leases按租金曲线折旧rent curve depreciationB半导体芯片semiconductor chips包装packaging保费premium保护indemnify保健服务health care services保健商融资公司health care merchant fund incorporation 保健提供者healthcare provider保健应收款health care receivables保留retaining保密性confidentiality保全perfection保险underwriting保险标准underwriting standard保险单insurance policy保险功能insurance function保险类别insurance coverage保险索赔insurance claims（飞机租赁中承租人承担的）保养准备金maintain reserves保养方针及程序maintenance policies and procedures 保证金security deposit 报废（或挑其中有价值的贵金属出卖）scrap or salvage sale报告report报价quoting备案filing（经）备案（的）投资人accredited investors备件repairs备忘功能memory functionsafe-harbor 被担保方 secured party被少报的 understated 被动投资信托 passiveinvestment trust 本金 principal本质上的公司 per se corporations 边际税率 marginal tax rate 变量 variables 标记 label 标题 headings （衡量用的）标准 criterion 标准制订者 standard setters 表决控制权 vote control 表决权 vote表外融资 off balance sheet financing 避风港safe harbor 避风港租赁（对有避税功能的租赁的形容） leases避税 tax shields避税规定 tax shelter provision波动性 volatility波动 fluctuation, variation拨款 fund appropriation拨款条例 appropriation provisions补偿 compensate补充备案 additional filings补给活动 supporting activities补救 remedy不存在的 nonexistent不得挪用non-appropriation不得替代条款non-substitution clause 不动产抵押投资管道REMIC ( real estate mortgage investment conduit )不动产过渡性融资interim real estate financing 不动产和动产real property and personal property 不动产、厂场或其它设备(设备) capital goods, plants or other equipment (the equipment)不合格设备non-conforming equipment不可撤销的irrevocable 不可撤销的租赁协议non-cancellable lease 不可证券化的unsecuritizable不利的税收后果adverse tax consequences 不能回收的unreimbursable不匹配mismatches不确定性uncertainty不同的产品separate products（期末若）不留购或不续租（时的）罚金nenrenewal penalties不应计的状态non-accrual status “不易破产”的专设实体special purpose "bankruptcy remote" entity 不（在资产负债表上）资本化non-ownership for balance sheet不作为omission（再处置中的）部件出售parts sale部件partsC差别待遇discrimination财产税property tax（因财务失真所导致的）财务报告风险financial reporting risk财务报告（引起的）外部风险external reporting risk 财务比率financial ratios（财务）比率改善ratio enhancement财务成份financial components财务底线financial bottom line 财务费用finance charges 财务公司finance companies 财务及其它收入finance and other income 财务失真financial distortion 财务收益分配allocation of finance income 财务现实financial reality 财务业绩financial performance 财政赤字public deficit 裁决judgement, resolution 拆除removal 拆卸deinstallation 参考利率reference rate 参数parameter 参与者participants, players （财务报表上的）残值结存价值residual's carrying value产品product产权信托titling trust （房地产）产业estate超额提供抵押overcollateralization超额扣减excess deduction差别化differentiation叉车forklift仓储warehousing偿付repayment常规过程ordinary course常规租赁normal lease长期出租合同long term rental contract 长期性的融资工具permanent funding vehicles 长期资金融通方式permanent funding activities 陈旧obsolescence陈述式报告narrative report陈述representations成比例的部分proportionate fraction承保人insurance carrier承担责任程度accountability承诺commitment, promise（对）承认（的）要求acknowledgement requirement 承认和执行外国仲裁裁决公约Convention on the Recognitionand Enforcement of Foreign Arbitral Award承销佣金underwriting commission承租人lessee（租赁物由）承租人承建或承造的租赁协议build-to- suit leases承租人的意向lessee intent程序关系process nexus撤销rescind持有人holders冲突conflict冲销write-off充分披露full disclosure（由原制造商作出的）重新认证recertification 重新占有repossession重组reorganization筹集资金raise fund筹资成本cost of funds筹资风险funding risk, fund risk筹资渠道funding resources传递实体pass-through entity传统出租traditional rental传统的租借合同traditional contract of hirefrom cradle to 创新 innovation次级的 subordinated次级份额 subordinated tranche次级权益 subordinated interest次级债券 subordinated debt obligation 从属化 subordination 从摇篮到坟墓（指自始至终全程服务） grave从业者 practitioner凑整升水 make-whole premium出版物 publications出立票据 issue notes出让人 transferors出资额 capital contribution出资 contributions出租公司 rental house, rental yard 出租人 lessor出租人的内部人员 lessor's internal staff 出租市场 rental market初始抵押品 original collateral 初始的会计处理 initial accounting初始判例法 initial case law初始直接费用IDC（initial direct costs）初始租赁期限的届满expiration of the initial lease term初始的租期initial lease term储备金reserves处置deposition触发器事件trigger events纯粹的避税目的sole tax avoidance purpose 纯粹租用rent-to-rent 存储storage 存货清册inventory 存款接受者deposit taker 存款支票户checking accountD打印机printer大额项目big-ticket items（欧洲大陆各国的）大陆法系国家civil law country 大修heavy maintenance（飞机拆下发电机的）大修shop visit 大宗出口租赁out-bound big-ticket leasing大额资产large ticket asset贷款loan贷款型融资loan-type financing带宽bandwidth代理proxy代理融通公司factoring company单程客户载重汽车出租业务one-way consumer truck rental business单独部分separate component单独的法人separate legal person单独身份separate identity单独的、独立的受托人separate, independent trustee 单价unit price单一股东sole shareholder单一险种保险人monoline insurer担保请求权warranty claim担保权益security interest（其意向是一种）担保（的）租赁lease intended as security担保guarantee, warranty当地法规local statues当地法律local law当局authority当期及非当期负债current and non-current liabilities（对）当事方（的）认定party identification 倒闭endsup 道路road到期日maturity到期应付款payment due德国破产法German Insolvency Act（德国）生产责任法Act on Product Liability （德国）消费者信用法Consumer Credit Act 登记程序registration process 登记权registration rights 等量化equalizing 低成本项目small cost items 抵销请求权offsetting claims 抵销setoff抵押贷款安排mortgage loan placement 抵押物跟踪制度collateral tracking system 抵押物价值collateral value 抵押水平level of collateral抵押物collateral 抵押物的指定接受constructive acceptance of collateral抵御通涨hedge against inflation 地方贸易税municipal trade tax 地方税local tax 地理上的距离geographic distance 地面及卫星无线系统terrestrial and satellite wireless system 地区通过税transit district tax（租金）递减（的）租赁方式step-down lease structure 递延的贷款费deferred loan fees 递延所得税后净额net of deferred taxes （租金）递增（的）租赁方式step-uplease structure 第三方后勤third-party logistics 缔约成本contracting cost 缔约国contracting states 电缆cable 电信telecommunications电信密度（指每百个居民拥有的通信线路数）teledensity电子邮件electronic mail 定付（证券） pay-through note 定价风险pricing risk 定价上的左右为难pricingquandary 定金down payment 定金担保利益purchase money security interest 定期的规定的租金regularperiodic payment 定义definition 定义上的暧昧不明definitional maze 定值valuing动产抵押chattel mortgage 动产税personal property tax 动产文据chattel paper动产租赁personal property leasing 动产租赁协议lease for movables 短期出租车队rental fleets 对价consideration独立董事independent director 趸卖whole sale多边投资担保署MIGA（Multilateral Investment Guarantee Agency ）多年的租赁款项承付multi-years lease commitment（涉及）多个司法管辖区（的）multiple jurisdiction 多样化diversification多样化的细微差别diverse nuances多样性diversityE二手市场的广度及深度secondary market breadth and depthF发达而成熟的市场developed and mature market发电power generation发动机engine法定所有权legal ownership, legal title法定所有权人legal owner法定规定statutory regulations法定权利legal right法官judge法规statute法规（上的）保护statutory protection法律费legal fees法律安排legal arrangement 法律（角度的）处理legaltreatment 法律地位legal status 法律风险legal risk 法律规范rules of law 法律后果legal consequences 法律（方面的）课题legal issue 法律授权的legallyempowered 法律形式legal form 法人legal entity 翻新refurbishment, refresh 反铲装载机backhoe 反诉counterclaim 返还surrender （对）返还（的）规定return provisions 返还的资产returned asset 方便程度comfort level 方式选择structural alternatives放款advance 放款人lenders放置placement发票invoice发起人originator, sponsor（作为）发起人（的）出租人originating lessor 发售和出售offering and sale 发行人issuer 飞机登记aircraft registry 非缔约国non-contracting states 非经营租赁nonoperating leasing 非纳税对象tax nothing 非全额支付non-full-payout 非实质性事项immaterial items 非税收租赁（指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧）nontax lease 非债务利益nondebt interest 非占有的抵押nonpossessory pledge 非洲租赁协会African Leasing Association （带有）废止条款（的）结构defeasance structures 分类观点classification opinion 分类指标classification indicators 分配distribution分组tranching风险减少共担协议risk-reducing pooling agreement 风险分担方法risk sharing techniques 风险租赁venture leases服务合同contracts for services服务收入receipts for services服务税service tax（资产证券化中的）服务者servicer 浮动租赁应计的应收利息floating lease accrued interest receivable （机械设备的）腐蚀decay付款人payors负债liabilities附表schedule附加费fee subordination附加风险additional risk附加利差additional margin（设备的）附件additions（契约性文件的）附件appendix, Exhibit 附属机构affiliate附属设备accessories附条件销售协议conditional sales agreement （通过）附注披露footnote disclosure 附着物attachments 复杂的融资租赁complex finance leases 副本counterpart副代理人collateral agentG改换用途地使用alternative uses 改装configure概念上的差别conceptual difference 概率probability杠杆借款leverage borrowings 杠杆租赁leveraged lease 高技术租赁high technology leasing 格式报告formreport 个人承租人individual lessees 个人简历personalresume 各期之间的税收分配interperiod tax allocation 更改modification 更新renewing 工具instrument工业化industrialization公布的租金费率published rental rate 公告pronouncement 公开发售public offering 公开配售publicdistribution 公开听证public hearing（在多数的大陆法系国家或地区内的）公共有限公司public limited companies公平交易arm's length transaction公认会计准则GAAP（generally accepted accountingprinciple）公司corporation公司担保corporate guarantees 公司所得税corporateincome tax 公司债市场corporate debt market 公司章程articles of incorporation 公务（飞）机corporate aircraft 公有public control 公约convention 公允价值fair value 公允市值交易fair market value transactions公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value leases 公允的租金市值FMRV(fair market rental value) 公益信托charitable trust 公证制度notary system 公证notarization 公众存款public deposit 供货合同supply contract 供货人supplier 供货商(所提供的)担保supplier-type warranty 供货协议supply agreement 供水及净化water supply and purification 供应furnish 供应链supply chain 供应商出租人dealer lessors 共同信托common trust 共享证书certificate of participation 购买任择权option to buy,option to purchase 估计的余值estimated residual 估计estimates 估值valuation股东shareholders股份有限公司（法国）societe anonyme股票上市stock exchange listing 股票和债务共同基金stock and debt mutual funds 固定备案fixture filing固定价格购买任择权fixed purchase option固定利率fixed rate固定投资信托fixed investment trust 故意的或严重疏忽的作为intentional or grossly negligent act雇员福利计划employee benefit plans （美国）雇员退休收入及担保法ERISA（Employee Retirement Income and Security Act ）顾客client关键性目标critical goals（看问题的）观点、角度perspective 官方（制订的）税收折旧表official tax depreciation tables（财务报告导致的）管理层报告的风险managerial reporting risk管理费administrative fee管制法律regulatory laws管制因素regulatory factors管道结构（的公司）conduit structure光船承租人bareboat charterer光纤fiber optics归类标准classification criteria归类过程classification process规定的先后顺序specified order of seniority规划风险program risk（所）规划的业绩projected performance轨道车辆rail car（美国铁路上采用的）轨道使用租赁utilizationleases国籍nationality（飞机的）国际登记计划要求international registration requirement plan国际化internationalization国际金融公司IFC（International Finance Corporation）国际会计准则17 租赁IAS（International AccountingStandard） 17国际统一私法协会国际融资租赁公约Unidroit Conventions on International Financial Leasing 国际设备融资租赁international financial leasing of equipment国际私法private international law国际租赁界international leasing community国库券treasury securities国内法domestic law 过剩现金excess cash 过失negligenceH海外私人保险公司OPIC(Oversea Private Insurance Corporation)(英美等)海洋法系国家common law country 行话(行业内的暗语) industry lingo 行业动向industry dynamics 合并consolidation, merges 合成租赁协议synthetic leases 合法的营业目的legitimate business purpose 合格的机构买入人QIBs( qualified institutional buyers )合格性eligibility合伙企业partnership 合计风险aggregate risk 合计租金aggregate rents 合理磨损fair wear and tear 合同池contract pool 合同出售contract sales 合同开发contract origination 合同条款contractual provisions （对设备的）合同维修contract maintenance 合同组合contractportfolio 合作伙伴partners 核磁共振成象MRI（magnetic resonance imaging）核心框架core framework 核准approval 核准权approval authority 衡量标准measurement criteria 衡平法上的所有权人equitableowner 红利dividends 缓冲cushion 缓解（风险）mitigate （德国）环境责任法Environmental Liability Act 互换swap互换型租赁协议wrap leases 回报波动variation in return 回购trade-in 互联网Internet 货币风险currency risk 货币政策monetary policy 活力viability 货物goods。
中英对照会计术语表
中英对照会计术语表Ａ股（或甲类股份） A share安装成本 installation cost安装费收入 installation fees revenueＢ股（或乙类股份） B share半成品 semi-finished goods半年度报告 half-yearly report包装材料（或包装物） packaging material包装容器 container保留次级权益 subordinated retained interests 保费收入 premium revenue保险费用 insurance expenses保险合同 insurance contracts保险赔偿 insurance compensation保险人 insurer保险事故 insured event保险索赔 insurance claim保险责任 insurance obligations备查账簿 memorandum book备件 spare parts备用现金 cash in till背书 endorsement背书人（或承兑人） endorser被担保方 secured party被购方 acquiree被合并方 combined party被套期项目 hedged items被投资单位表决权 voting rights of an investee enterprise本金 principal本金偿还 principal repayments本年年初余额 beginning balance of current year本年年末余额 ending balance of current year本年（所有者权益）增减变动金额 changes in owners’ equity for current year本期净资产增加数 net assets that increase during the period本期收入 income for the period本月材料成本差异率 material cost variance rate for the month本月收入材料的成本差异 cost variance of material received during the month本月收入材料的计划成本 material received during the month at planned cost本质差别 differ in substance比较会计报表 comparative accounting statements比较信息 comparative information变动率 rate of change表决控制权 vote control表决权 vote波动率 votality rate补价 boot补缴税款 back tax补充信息 supplementary information补贴 subsidies不动产抵押 real estate mortgage不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)不利影响 adverse effect不切实可行 impracticable不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments不限量发行 tap issue部门开支 departmental expenses10%重要性标准 10% threshold材料 material材料成本差异 material cost variance材料费 material costs财产保险费 property insurance expense财务报表列报 presentation of financial statements财务（会计）报告 financial (accounting) reports财务报告批准报出日 date when financial statements are authorized for issue财务报告舞弊或差错 fraud or errors in financial report财务担保合同 financial guarantee contract财务费用 financial expenses财务管理 financial management财务机构 financial institutes财务困难 financial difficulty财务业绩 financial performance财务影响 financial effect财务状况 financial position裁定费（或评定印花税额手续费，或评估契据费） adjudication fee裁定破产 adjudged bankrupt裁定破产人 adjudicated bankrupt裁定无力偿还债务 adjudication of insolvency采购成本 cost of purchase参数 parameter仓储费用 storage costs次要报告形式 secondary reporting format次要分部 secondary segments从价费 ad valorem fee从价关税 ad valorem tariff从价税（或按值征税） ad valorem duty从价税制 ad valorem duty system从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures存出投资款 investment paid存放银行同业的结余 balance with other banks存货 inventory存货成本 cost of goods purchased/manufactured (or inventoriable cost)存栏待售的牲畜 livestock raised for sale存货跌价准备 provision for decline in value of inventories存货跌价损失 loss from decline in value of inventories存货过时 inventories obsolescence存货毁损 damages of inventory存款利息收入 interest income from deposit存货盘点 inventory-taking存货实物盘点 physical inventory taking存货实有数量 physical quantity of inventory差旅费 traveling expenses产成品 finished goods产畜和役畜 productive livestock and draught animals产出能力 output capacity产量法 unit-of-output method产品安全保证 product warranties产品的规格、型号及最终用途 specification, model and terminal use purpose of products产品销售收入 revenue from goods sold长期待摊费用摊销 amortisation of long-term prepaid expenses长期股权投资 long-term equity investment长期股权投资减值 impairment of long-term equity investment长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts长期借款 long-term borrowings长期借款协议 long-term agreement长期应付款 long-term payables长期应收款 long-term receivables偿还债务支付的现金 cash repayments of amount borrowed超额赔款再保险合同 excess of loss reinsurance contracts车船使用税 vehicle and vessel usage tax成本差异 cost variance成本法 cost method成本分配 allocation of costs成本加成合同 cost plus contract成本模式 cost model成本与可变现净值孰低 lower of cost and net realisable value 承背书人 endorsee承兑人（或接受人，或受票人） acceptor承兑协议 acceptance agreement承诺（事项） commitments承租人 lessee承租人会计处理 accounting by lessees持股比例 proportion of ownership interest持续经营 going concern持有至到期投资 held-to-maturity investments充足性测试 adequacy tests冲销 write off重分类 reclassification重估储备 revaluation reserve重估增值 revaluation increments重述 restatement重新组合 repackaging重置成本 replacement cost筹资活动产生的现金流量 cash flows from financing activities出口加工区 export processing zone出口免税 export exemption出口退税 export refund出资证明书 capital contribution certificate出租人会计处理 accounting by lessors出租收入 rental income初始发行（首发） initial public offer初始计量金额 initial measured amount初始取得 initial acquisition初始直接费用 initial direct costs储备基金 reserve fund处置固定资产、无形资产和其他长期资产的损益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets处置收入 disposal proceed处置子公司及其他营业单位收到的现金净额 net cash flows from disposal of subsidiaries or other business units垂直一体化经营 vertically integrated operations纯利 net profit纯益手续费 profit commission大田作物 growing field crops大修理工程 capital maintenance project大修理停用的固定资产 fixed assets under capital maintenance大宗客户 major customers贷方余额 credit balance贷款 loans地区分部 geographical segments地域来源原则[税制] territorial source principle [taxation]代建房地产 property constructed on behalf of 3rd parties代扣税 withholding tax代理商 agent代位追偿款 recoveries on subrogation for undertaken claims待处理财产损益 asset gain or loss suspense待摊费用 prepaid expenses单独列报 report separately担保 guarantees担保物（金融资产） pledge担保余值 guaranteed residual value当期 current period当期回购普通股股数 the number of ordinary shares bought back during the period concerned当期新发行普通股股数 the number of ordinary shares issued during the period concerned到岸价 CIF (cost, insurance and freight)到期期限分析 maturity analysis到期时间表 maturity schedule到期应缴税款 tax due等待期（股份支付） vesting period抵销 offsetting (or set off … against)抵销（合并报表） eliminate…from…抵消分录 elimination entry低值易耗品 low-valued and short-lived consumables低估 understate第三方补偿 reimbursement from third parties递耗资产 depleteable assets递延收益 deferred income递延所得税 deferred income tax递延所得税负债 deferred income tax liability递延所得税资产 deferred income tax asset电汇 telegraphic transfer [T/T]电汇汇率 telegraphic transfer rate电汇通知书 telegraphic transfer advice电子付款系统 electronic payment system电子交易系统 electronic trading system电子数据处理 electronic data processing (EDP)电子转账系统（或电子转账制度） electronic transfer system 定价服务机构 pricing service institute定价限制 restriction on pricing定价原则 principle for pricing定价政策 pricing policies定量分析 quantitative analysis定期存款 fixed deposits定期放款（或定期贷款） time loan定期质押放款（或定期担保放款） time loan secured定期信用放款 time loan unsecured定期借款（或有期借款） term borrowing定期合约 term contract定期盘存制（或实地盘存制） periodic inventory system定期债券 term bond定性分析 qualitative analysis董事会 board of directors短期垫付款 short-term advance短期借款 short-term loans短征税款 tax undercharged对外销售成本 cost of external sales对外营业收入 revenue from external sales恶性通货膨胀经济 hyperinflationary economy二手市场 secondary market发出存货 inventory transferred out发行在外普通股加权平均数 weighted average number of ordinary shares outstanding发票 invoice罚款收入 revenue from penalties罚款支出 penalty payments法定公益金 statutory public welfare fund法定盈余公积 statutory surplus reserve法人 legal person法院判决 court judgment法律形式 legal form防风固沙林 anti-wind and sand-fixation forests房产税 property tax房地产开发 real estate development房屋和建筑物 buildings and structures非比例再保险合同 non-proportional reinsurance contracts非常损失 extraordinary loss非货币性福利 non-monetary benefit非货币性资产交换 exchange of non-monetary assets非流动负债 non-current liabilities非流动资产 non-current assets非流动资产处置损益 gain or loss on disposal of non-current assets非上市有限公司 limited company unquoted on stock exchange非调整事项 non-adjusting events非同一控制下的企业合并 business combinations that do not involve enterprises under common control非衍生金融工具 non-derivative financial instrument非暂时性下跌 prolonged decline非正常消耗 abnormal amounts of wastage非专利技术 non-proprietary technology费用 expenses费用的功能 function of expense费用的性质 nature of expense分保保证金 reinsurance deposit分保费收入 reinsurance premium revenue分保费用 reinsurance expenses分保赔付成本 reinsurance costs of paying claims 分保业务账单 bordereaux分部报告 segment reporting分部的确定 identification of segments分部费用 segment expense分部负债 segment liabilities分部间营业收入 revenue from inter-segment sales 分部间销售成本 cost of inter-segment sales分部间转移交易 inter-segment transfers分部会计政策 segment accounting policies分部利润（亏损） segment profit (loss)分部收入 segment revenue分部资产 segment assets分出保费 ceded premium分配股利、利润或偿付利息所支付的现金 cash payments for distribution of dividends or profits and for interest expenses分摊率 absorption rate分期付款 pay in installments分期付款销售 installment sale分期收款发出商品 goods on installment sale分支机构 branch of an enterprise风险集中 concentration of risks风险价值法 value-at-risk method风险资本 capital at risk浮动利率 variable interest rate符合资本化条件的资产的购建或生产 acquisition, construction or production of a qualifying asset辅助材料 ancillary material辅助费用 ancillary costs辅助设备及设施 supporting equipment辅助生产成本 auxiliary production cost付款日期 payment date负商誉 negative goodwill负债 liabilities附则 supplementary provisions附注 notes副产品 by-products赋税减免 tax break高估 overstatement个别计价法 specific identification method个人独资企业 sole-proprietors耕地占用税 agricultural land occupation tax更新改造支出 improvement expenditure工伤保险费 accident insurance工程物资 construction material工会经费 expenses for workers’ association工具 tool工资 wages工作底稿法 worksheet approach工作量法 production or service output method公平交易 an arm’s length transaction公开招股 offer of shares for public subscription公益性生物资产 public welfare biological assets公用事业部门 public utilities公允价值 fair value公允价值变动损益 gain or loss on changes in fair value 公允价值模式 fair value model公允价值套期 fair value hedge公司法 Company Law公众 the public共同控制 joint control共同债权人 joint creditor共同债务人 joint debtor供款率 rate of contribution供应商 supplier供应合同 supply contract供应商（所提供的）担保 supplier-type warranty购货退回收到的现金 cash receipts from return of goods to suppliers购建固定资产、无形资产和其他长期资产支付的现金 cash payments to acquire fixed assets, intangible assets and other long-term assets购买法 acquisition (or purchase) method购买方 acquirer购买价款 purchase price购买日 acquisition date购买商品、接受劳务支付的现金 cash payments to suppliers for goods and services购买选择权 bargain purchase option估值技术 valuation technique估值基准base of valuation估值日期 valuation date股东大会 shareholders’ meeting股东权益 shareholders’ equity股份回购 share buy-back股份期权 share options股份所有权 title to shares股份支付 share-based payment股价与账面价值比率 Price-To-Book Ratio股价与现金流比率 Price-To-Cash-Flow Ratio股价与销售额比率 Price-To-Sales Ratio股价指数 stock market index股利 dividends股票发行 issuing of stocks股权联营法 merger method股权投资差额 equity investment difference股权性投资 equity investments固定造价合同 fixed price contract固定资产 fixed assets固定资产报废损失 losses on scrapping of fixed assets固定资产改良支出 expenditure for improvement of fixed assets固定资产卡片 fixed assets card固定资产修理支出 maintenance expenditure of fixed assets固定资产装修费用 decoration and repair expenses of fixed assets 关键管理人员 key management personnel关键管理人员薪酬 emoluments for key management personnel关联方关系 related party relationships关联方交易 related party transactions关联方披露 related parties disclosures管理费用 general and administrative expenses国家控制的企业 State-controlled enterprises国有企业 state-owned enterprises国债 national bond过去的交易或事项 past transactions or events归属于母公司的损益 profit or loss attributable to the parent归属于普通股股东的当期净利润 net profit attributable to the ordinary shareholders归属于少数股东的损益 profit or loss attributable to minority interestＨ股 H share行业协会 industry group合并报表附注 notes to consolidated financial statements合并财务报表 consolidated financial statements合并成本 cost of combination合并程序 consolidation procedures合并范围 scope of consolidation合并方 combining party合并合同或协议 combination contract or agreement合并利润表 consolidated income statement合并披露 disclose in aggregate (or aggregate disclosure)合并日 combination date合并所有者权益变动表 consolidated statement of changes in owners’ equity合并现金流量表 consolidated cash flow statement合并资产负债表 consolidated balance sheet合伙企业 partnerships合理损耗 reasonable loss合理、一致的基础 reasonable and consistent basis合同变更 variation in contract合同成本 contract cost合同的分立与合并 segmenting and combining construction contracts合同法 Contract Law合同费用 contract expense合同价格 contract price合同权利 contractual right合同剩余期限 remaining contractual life合同收入 contract revenue合同义务 contractual obligation合营企业 joint ventures很可能（结果的可能性） probable恒生指数 Hang Seng Index [HSI]后进先出法 LIFO (Last-in First-out) method后续计量 subsequent measurement后续支出 subsequent expenditures汇兑差额 exchange difference坏账准备 provision for bad debts环境恢复负债 environmental restoration liability汇兑收益或损失 foreign exchange gains or losses汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 混合工具 hybrid instrument混合销售行为 mixed sales activities活跃的交易市场 active market活期存款 demand deposit货币单位 units of currency货币交易bank note transaction货币时间价值 time value of money货币性项目 monetary item货币性资产 monetary asset货币资金 monetary funds或有负债 contingent liabilities或有结算条款 contingent settlement provisions 或有事项 contingencies或有应付金额 contingent amount payable或有应收金额 contingent amount receivable或有资产 contingent assets或有租金 contingent rental机械使用费 utilization expense of equipment 基数（或基值，或基准，或基础） base基本存量法 base stock method基本利率（或基本汇率）base rate基本每股收益 basic EPS (earnings per share) 基本确定（结果的可能性） virtually certain基本生产成本 primary production cost基本薪金（或底薪） basic salary基本指数 base index基本准则 basic standards基期（或评税基期） base period基金投资 fund investment基准费用 base cost基准利率 benchmark interest rate基准年（或基年） base year基准日期（或基日） base date极小可能（结果的可能性） remote集体企业 collective-owned enterprises集团内部长期资产交易 intra-group transaction of long-term assets集团内部交易 intra-group transactions集团内部销售收入 revenue from intra-group sales集团内部债权与债务项目 intra-group items of receivables and payables 集团最终母公司 ultimate parent of the group计划成本法 planned cost technique计税基础 tax base计算错误 mathematical mistakes计提折旧 recognise depreciation记名支票（或抬头支票） order cheque记账本位币 reporting currency记账凭证 voucher即期汇率 spot exchange rate即期汇票 demand draft [D/D]即期价格 spot price季度报告 quarterly reports季节性停用的固定资产 fixed assets under seasonal stoppage技术改造工程 technological improvement project技术可行性 technical feasibility继续涉入所转移金融资产的程度 extent of the enterprise’s continuing involvement in the transferred financial asset加工成本 cost of conversion加权平均成本 weighted average cost加权平均法 weighted average method加权平均利率 weighted average interest rate (WAIR)价内税 tax included in the price价内或平价期权 option in or at the money价外期权 option out of the money价外税 tax excluded from the price价值变动风险 risk of changes in value间接法 indirect method间接控股 indirect holding建造合同 construction contracts减值测试 impairment test减值迹象 indication of impairment减值损失的转回 reversal of impairment losses减值准备 impairment provision将清偿义务展期至资产负债表日后一年以上 roll over a settlement obligation for at least one year after the balance sheet date将债务转资本 conversion of a debt into capital奖金 bonuses奖励款 incentive payment交货单（或付货通知书） delivery note交易费用 transaction cost交易金额 amount of transaction交易所 exchange交易性金融负债 trading financial liabilities交易性金融资产 trading financial assets交易性投资 trading investment缴纳补加税款通知书（或缴纳补加税罚款通知书） Additional Tax Demand Note 教育费附加 educational fees结算账目 close the accounts结账日 closing date结转成本 transfer of costs借贷记账法 debit and credit double entry bookkeeping借方余额 debit balance借款费用 borrowing costs借款违约 breach of loan金融工具列报 presentation of financial instruments金融工具确认和计量 recognition and measurement of financial instruments 金融企业 financial enterprise金融债 financial bonds金融资产转移 transfer of financial assets津贴 allowance谨慎性 prudence经销商 distributor经营成果 operating results经营范围 scope of operation经营活动产生的现金流量 cash flows from operating activities 经营性应付项目 operating payables经营性应收项目 operating receivables经济环境 economic environment经济决策 make economic decisions经济林 economic forests经济商 dealer/broker精算调查 actuarial investigation精算师估值 actuarial valuation精算师报告 actuarial report精算原则 actuarial principle净利润/亏损 net income/loss净收入 net proceeds净资产 net assets净资产变动表 statement of changes in net assets净产出（或净产值，或净产量） net output净残值 net residual value净额结算协议 netting agreement境内税额 domestic tax境外经营 foreign operations境外上市 overseas listed境外税额 foreign tax境外投资净投资套期 hedge of a net investment in a foreign operation 境外子公司 overseas subsidiary巨额举债 raising of substantial borrowings from outside parties巨额亏损 substantial losses具体准则 specific standards开办费 organisation costs开采权 extraction rights开发阶段支出 expenditure incurred during the development phase开始资本化 commencement of capitalisation看跌期权 put option看涨期权 call option可比期间 comparable period可比性 comparability可辨认 identifiable可变现净值 net realisable value可抵扣亏损 deductible loss可抵扣暂时性差异 deductible temporary difference可返还的税款 tax refundable可供出售金融资产 available-for-sale financial assets可归属的费用 attributable expenses可回收金额 recoverable amount可靠计量 measure reliably可靠性 reliability可扣除的税款 tax deductible可理解性 understandability可能（结果的可能性） possible可能发生减值资产的认定 identifying an asset that may be impaired 可随时用于支付 readily available for payment可行权日 vesting date可行权条件 vesting condition可转换债券 convertible bonds or loan stock [CLS]可转让存款证 negotiable certificate of deposit [NCD]可转让信用证（或流通信用证） negotiable letter of credit可转让债务票据 negotiable debt instrument空白背书 endorsement in blank空头支票 kiting cheque控股公司 holding company控制 control库存股 treasury stock库存商品 goods on hand库存现金 cash on hand会计报表 accounting statements会计处理 accounting treatment会计分录 accounting entry会计估计 accounting estimate会计惯例 accounting practice会计基础 accounting basis会计计量 accounting measurement会计计量属性 accounting measurement bases会计记录 accounting records会计假设 accounting assumptions会计结算日期（或记帐日期） accounting date会计科目（帐户名称） account title会计利润 accounting profit会计年度 accounting year会计凭证 accounting voucher会计期间 accounting period会计确认和计量 accounting recognition and measurement会计实体 accounting entity会计事项（或帐务交易） accounting transaction会计信息质量要求 qualitative requirements of accounting information会计要素 accounting elements会计账簿 account book会计政策变更累积影响数 cumulative effect of the change in accounting policy会计政策、会计估计变更和差错更正 changes in accounting policies and estimates and correction of errors会计制度 accounting system宽限期 period of grace矿产资源补偿费 mineral resources compensation矿区权益 interests in mineral properties劳保费 labour protection expense劳动密集方式 labour-intensive method劳务成本 cost of services rendered劳务收入 revenue from services rendered累积影响数 cumulative effect累计折耗 accumulated depletion累计折旧 accumulated depreciation离岸价 FOB (free on board)历史成本 historical cost利得 gains利率 interest rate利润 profit利润表 income statement“利润分配”账户 “profit to be distributed” account 利润总额 income/loss before tax利息资本化 interest capitalisation联产品 joint products联营企业 associated enterprise良种试验费 testing expenditures of good species零散客户 retail customers零售 retail零用金 petty cash流动风险 liquidity risk流动负债 current liabilities流动负债合计 sub-totals of current liabilities流动性 liquidity流动资产 current assets流动资产合计 sub-totals of current assets流动资金 working capital留存收益 retained earnings履约成本 executory costs买卖活跃的市场 active market买入返售证券收入 income from investment in redeemable securities 卖出回购证券款 issued redeemable securities卖出回购证券支出 expediture for issued redeemable securities卖方 vendor毛利 gross profit每股收益 earnings per share免缴税额 tax threshold免税 tax exemption免税期 tax holiday免税证明书 Tax Exemption Certificate敏感性分析 sensitivity analysis明细账 subsidiary accounts名义金额 nominal amount某一特定日期 a specific date母公司 parent (company)母公司在子公司所有者权益中所享有的份额 parent’s share of shareholders’ equity of the subsidiary母子关系 parent-subsidiary relationship目的地交货价 F.O.B destination point纳税程序 tax payment procedure纳税地点 tax payment place纳税年度 tax year纳税凭证 tax payment receipt纳税人 taxpayer纳税通知书 tax payment notice纳税影响会计法 tax effect accounting method内部产生品牌 internally generated brands内部研究开发项目 internal research and development project内部转移 inter-company transfer内在价值 intrinsic value年初余额 balance at beginning of the year年初至中期期末基础 year-to-date basis年度报告 annual reports年率 rate per annum年数总合法 “sum-of-year’s-digit” method年限平均法（或直线法） straight-line method年终 year-end盘亏的存货 shortage on inventories盘盈的存货 overage on inventories配比 matching赔付成本 costs of paying claims派息比率 payout ratio批发 wholesale票面价值 par value评估费用 valuation fees平均毛利率 gross profit margin平均市场价格 average market price破产 bankruptcy破产呈请书 bankruptcy petition破产法律程序 bankruptcy proceeding破产通知书 bankruptcy notice普通股 ordinary share普通股股本 ordinary share capital普通年金（后付年金） ordinary annuity普通债权人 ordinary creditor期初存货价值 value of beginning inventories期初发行在外普通股股数 number of ordinary shares outstanding at beginning of the period期初净资产 net assets at beginning of the period期初金额 beginning amount of the period期初余额 beginning balance of the period期货期权（或期货合约期权） option on a futures contract期末存货价值 value of ending inventories期末净资产 net assets at end of the period期末余额 ending balance of the period期权（或认购权；选择权；选购权） options期权持仓量 option position期权定价模式 options pricing model期权费 option money期权交易 options trading期权金（或期权溢价） option premium期权市场 options market其他非流动负债 other non-current liabilities其他非流动资产 other non-current assets其他流动负债 other current liabilities其他流动资产 other current assets其他业务支出 expenditure on other operation其他业务收入 revenue from other operations其他应付款 other payables其他应收款 other receivables企业财务会计报告条例 Financial Accounting and Reporting Rules for Business Enterprise企业发展基金 enterprise expansion fund企业管理层受托责任履行情况 the status of the management’s stewardship企业合并 business combination企业合并中形成的商誉 goodwill arising on a business combination企业经营的季节性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations企业会计准则 Accounting Standards for Business Enterprises [ASBE]企业年金基金 enterprise annuity fund企业清算 enterprise liquidation企业日常活动 ordinary activities by an enterprise企业债 corporate bond企业注册地 country of incorporation of the enterprise企业总部资产 corporate asset起运点交货价 F.O.B shipping point弃置费用 decommissioning costs器具 apparatus前期差错 prior period errors潜在表决权 potential voting rights潜在普通股 potential ordinary shares嵌入衍生工具 embedded derivatives欠税者 tax defaulter清理 disposal取得成本 acquisition costs取得或处置价格 purchase or disposal consideration取得借款收到的现金 cash proceeds from borrowings取得控制权 acquisition of control取得投资收益收到的现金 cash receipts from return on investments权益法 equity method权益法调整 equity method adjustment权益工具 equity instrument权益性证券 equity security权益性证券溢价收入 premium from the equity issue权责发生制（或应计制） accrual basis确定承诺 firm commitment让渡资产使用权 use by others of enterprise assets认购股本（或认缴股本） capital stock subscription认股权证 warrant人工费 labor cost人民币金额单位 unit amount of RMB融券期限 outstanding period of securities融资租赁 finance lease融资租入固定资产 finance leased fixed asset如实反映 faithful representation任意盈余公积 discretionary surplus reserve三个月内到期的债券投资 short-term investments in debt securities of three months to maturity诉讼案件结案 settlement of a litigation case速动比率 quick ratio速动资产 quick assets损失 loss损余物资 lingered properties所得税（费用） income taxes所有权上的主要风险和报酬 significant risks and rewards of ownership 所有者权益 owners’ equity所有者权益变动表 statement of changes in owners’ equity所有者投入资本 capital contributions from owners索赔 claim商标权 trade mark商品 merchandise商品流通企业 merchandising enterprise商业承兑汇票 commercial acceptance bills of exchange商业实质 commercial substance商业折扣 commercial discount商誉 goodwill商誉减值 impairment of goodwill上年度 the immediately preceding financial year上年年末余额 balance at end of last year上市 go public上市公司 listed enterprises上市有限公司 limited company quoted on stock exchange少数股东 minority shareholders少数股东权益 minority interest少数股东损益 minority interest社会保险费 social security insurance生产成本 production cost生产过程 production processes生产线 product line生产性生物资产 productive biological assets生产要素 factor of production生物资产 biological assets实际报价 actual quotation实际成本 actual cost实际利率法 “effective interest rate” method实际利润 actual profit实际流通 actual circulation实际收入 actual income实际税率 effective rate of tax实际支出 actual expenditure实收资本（或股本） paid-in capital (or stock)收回投资 repayment of investment收回投资所收到的现金 cash receipts from return of investments收益性支出 revenue expenditure收付实现制 receipt basis收购价 acquisition price收到的其他与筹资活动有关的现金 other cash receipts relating to financing activities收到的其他与经营活动有关的现金 other cash receipts relating to operating activities收到的其他与投资活动有关的现金 other cash receipts relating to investing activities收到的税费返还 receipts of tax refunds收取企业缴费 contribution received from the enterprise收入 revenue收入确认 revenue recognition收入余数 balance of proceeds手续费 commission寿险 life insurance寿险责任准备金 provision for obligations arising on life insurance contracts售后回购 sales and repurchase售后租回交易 sales and leaseback transaction售价 sales proceed赎回费用 redemption charges (or redemption fee)赎回基金 redemption fund赎回价格 redemption price税法 tax laws税后利润 after-tax profits税基（或课税基础） tax base税阶 tax band税款扣减 tax deductions税收抵免 tax credit税收政策 taxation policy税务调查 tax investigation税务负担 tax burden税务行政处罚 tax administration punishment (or penalty)税务行政复议 tax administration review税项宽减 tax concession税制 tax regime申请入会费和会员费收入 entrance and membership fee revenue审计费用 audit fees审计准则 auditing standard生育保险费 propagation insurance剩余期限 remaining maturity剩余权益 residual interest失业保险费 unemployment insurance失业率 unemployment rate石油天然气开采 extraction of petroleum and natural gas实质重于形式 substance over form实质转移与资产所有权有关的全部风险和报酬 transfer in substance all the risks and rewards incidental to ownership时间段 time band使用费收入 royalty使用年限 useful life使用寿命不确定 indefinite useful life使用寿命有限 definite useful life使固定资产达到可预定使用状态前所发生的可归属于该资产的费用attributable expenditure of bringing the fixed asset to its expected usable conditions市场价格 market price市场收益率 market rate of return。
船舶增值保险
INSTITUTE TIME CLAUSES - HULLSDISBURSEMENTS AND INCREASED VALUE(Total Loss only, including Excess Liabilities)This insurance is subject to English law and practice1. NAVIGATION1.1 The subject-matter insured is covered subject to the provisions of this insurance at all times and thevessel has leave to sail or navigate with or without pilots, to go on trial trips and to assist and towvessels or craft in distress, but it is warranted that the vessel shall not be towed, except as iscustomary or to the first safe port or place when in need of assistance, or undertake towage orsalvage services under a contract previously arranged by the Assured and/or Owners and/orManagers and/or Charterers. This Clause 1.1 shall not exclude customary towage in connectionwith loading and discharging.1.2 In the event of the vessel being employed in trading operations which entail cargo loading ordischarging at sea from or into another vessel (not being a harbour or inshore craft) no claim shallbe recoverable under this insurance in respect of loss of or damage to the subject-matter insured orfor liability to any other vessel arising from such loading or discharging operations, includingwhilst approaching, lying alongside and leaving, unless previous notice that the vessel is to beemployed in such operations has been given to the Underwriters and any amended terms of coverand any additional premium required by them have been agreed.1.3 In the event of the vessel sailing (with or without cargo) with an intention of being (a) broken up,or (b) sold for breaking up, no claim shall be recoverable under this insurance in respect of loss ordamage to the vessel occurring subsequent to such sailing unless previous notice has been given tothe Underwriters and any amendments to the terms of cover, amount insured and premiumrequired by them have been agreed.2. CONTINUATIONShould the vessel at the expiration of this insurance be at sea or in distress or at a port of refuge or of call, the subject-matter insured shall, provided previous notice be given to the Underwriters, be held covered at a pro rata monthly premium to her port of destination.3. BREACH OF WARRANTYHeld covered in case of any breach of warranty as to cargo, locality, trade, towage, salvage services or date of sailing, provided notice be given to the Underwriters immediately after receipt of advices and anyamended terms of cover and any additional premium required by them be agreed.4. TERMINATIONThis Clause 4 shall prevail notwithstanding any provision whether written typed or printed in this insurance inconsistent therewith.Unless the Underwriters agree to the contrary in writing, this insurance shall terminate automatically at the time of4.1 change of the Classification Society of the vessel, or change, suspension, discontinuance,withdrawal or expiry of her Class therein, provided that if the vessel is at sea such automatictermination shall be deferred until arrival at her next port. However where such change,suspension, discontinuance or withdrawal of her Class has resulted from loss or damage whichwould be covered by an insurance of the vessel subject to current Institute Time Clauses Hulls orInstitute War and Strikes Clauses Hulls-Time such automatic termination shall only operate shouldthe vessel sail from her next port without the prior approval of the Classification Society,4.2 any change, voluntary or otherwise, in the ownership or flag, transfer to new management, orcharter on a bareboat basis, or requisition for title or use of the vessel, provided that, if the vesselhas cargo on board and has already sailed from her loading port or is at sea in ballast, suchautomatic termination shall if required be deferred, whilst the vessel continues her planned voyage,until arrival at final port of discharge if with cargo or at port of destination if in ballast. However,in the event of requisition for title or use without the prior execution of a written agreement by theAssured, such automatic termination shall occur fifteen days after such requisition whether thevessel is at sea or in port.A pro rata daily net return of premium shall be made.5. ASSIGNMENTNo assignment of or interest in this insurance or in any moneys which may be or become payablethereunder is to be binding on or recognised by the Underwriters unless a dated notice of such assignment or interest signed by the Assured, and by the assignor in the case of subsequent assignment, is endorsed on the Policy and the Policy with such endorsement is produced before payment of any claim or return of premium thereunder.6. PERILS6.1 This insurance covers total loss (actual or constructive) of the subject-matter insured caused by6.1.1 perils of the seas rivers lakes or other navigable waters6.1.2 fire,explosion6.1.3 violent theft by persons from outside the vessel6.1.4 jettison6.1.5 piracy6.1.6 breakdown of or accident to nuclear installations or reactors6.1.7 contact with aircraft or similar objects, or objects falling therefrom, land conveyance,dock or harbour equipment or installation6.1.8 earthquake volcanic eruption or lightning.6.2 This insurance covers total loss (actual or constructive) of the subject-matter insured caused by6.2.1 accidents in loading discharging or shifting cargo or fuel6.2.2 bursting of boilers breakage of shafts or any latent defect in the machinery or hullofMaster Officers Crew or Pilots6.2.3 negligence6.2.4 negligence of repairers or charterers provided such repairers or charterers are not anAssured hereunder6.2.5 barratry of Master Officers or Crew,provided such loss or damage has not resulted from want of due diligence by the Assured, Ownersor Managers.6.3 Master Officers Crew or Pilots not to be considered Owners within the meaning of this Clause 6should they hold shares in the vessel.covers:6.4 Thisinsurance6.4.1 General Average, Salvage and Salvage Charges not recoverable in full under theinsurances on hull and machinery by reason of the difference between the insured valueof the vessel as stated therein (or any reduced value arising from the deduction therefromin process of adjustment of any claim which law or practice or the terms of the insurancescovering hull and machinery may have required) and the value of the vessel adopted forthe purpose of contribution to general average, salvage or salvage charges, the liabilityunder this insurance being for such proportion of the amount not recoverable as theamount insured hereunder bears to the said difference or to the total sum insured againstexcess liabilities if it exceed such difference.6.4.2 Sue and labour Charges not recoverable in full under the insurances on hull andmachinery by reason of the difference between the insured value of the vessel as statedtherein and the value of the vessel adopted for the purpose of ascertaining the amountrecoverable under the insurances on hull and machinery, the liability under this insurancebeing for such proportion of the amount not recoverable as the amount insured hereunderbears to the said difference or to the total sum insured against excess liabilities if it exceedsuch difference.6.4.3 Collision Liability (three-fourths) not recoverable in full under the Institute 3/4thsCollision Liability and Sistership Clauses in the insurances on hull and machinery byreason of such three-fourths liability exceeding three-fourths of the insured value of thevessel as stated therein, in which case the amount recoverable under this insurance shallbe such proportion of the difference so arising as the amount insured hereunder bears tothe total sum insured against excess liabilities.6.5 The Underwriters' liability under 6.4.1, 6.4.2 and 6.4.3 separately, in respect of any one claim,shall not exceed the amount insured hereunder.7. POLLUTION HAZARDThis insurance covers total loss (actual or constructive) of the vessel caused by any governmental authority acting under the powers vested in it to prevent or mitigate a pollution hazard, or threat thereof, resulting directly from damage to the vessel caused by a peril covered by this insurance, provided such act ofgovernmental authority has not resulted from want of due diligence by the Assured, the Owners, orManagers of the vessel or any of them to prevent or mitigate such hazard or threat. Master, Officers, Crew or Pilots not to be considered Owners within the meaning of this Clause 7 should they hold shares in the vessel.8. NOTICE OF CLAIMIn the event of accident whereby loss or damage may result in a claim under this insurance, notice shall be given to the Underwriters prior to survey and also, if the vessel is abroad, to the nearest Lloyd's Agent so that a surveyor may be appointed to represent the Underwriters should they so desire.9. CONSTRUCTIVE TOTAL LOSS9.1 In ascertaining whether the vessel is a constructive total loss, the insured value in the insurances onhull and machinery shall be taken as the repaired value and nothing in respect of the damaged orbreak-up value of the vessel or wreck shall be taken into account.9.2 No claim for constructive total loss based upon the cost of recovery and/or repair of the vesselshall be recoverable hereunder unless such cost would exceed the insured value in the insuranceson hull and machinery. In making this determination, only the cost relating to a single accident orsequence of damages arising from the same accident shall be taken into account.9.3 Provided that the Constructive Total Loss Clause in the current Institute Time Clauses Hulls or aclause having a similar effect is contained in the insurances on hull and machinery, the settlementof a claim for constructive total loss thereunder shall be accepted as proof of the constructive totalloss of the vessel.9.4 Should the vessel be a constructive total loss but the claim on the insurances on hull and machinerybe settled as a claim for partial loss, no payment shall be due under this Clause 9.10. COMPROMISED TOTAL LOSSIn the event of a claim for total loss or constructive total loss being settled on the insurances on hull and machinery as a compromised total loss the amount payable hereunder shall be the same percentage of the amount insured as is paid on the said insurances.11. RETURNS FOR LAY-UP AND CANCELLATION11.1 To return as follows:11.1.1 Pro rata monthly net for each uncommenced month if this insurance be cancelled byagreement.11.1.2 For each period of 30 consecutive days the vessel may be laid up in a port or in a lay-uparea provided such port or lay-up area is approved by the Underwriters (with specialliberties as hereinafter allowed)(a) {Response} per cent net not under repair(b) {Response} per cent net under repair.If the vessel is under repair during part only of a period for which a return is claimable, the returnshall be calculated pro rata to the number of days under (a) and (b) respectively.11.2 PROVIDED ALWAYS THAT11.2.1 a total loss of the vessel, whether by insured perils or otherwise, has not occurred duringthe period covered by this insurance or any extension thereof11.2.2 in no case shall a return be allowed when the vessel is lying in exposed or unprotectedwaters, or in a port or lay-up area not approved by the Underwriters but, provided theUnderwriters agree that such non-approved lay-up area is deemed to be within the vicinityof the approved port or lay-up area, days during which the vessel is laid up in such non-approved lay-up area may be added to days in the approved port or lay-up area tocalculate a period of 30 consecutive days and a return shall be allowed for the proportionof such period during which the vessel is actually laid up in the approved port or lay-uparea11.2.3 loading or discharging operations or the presence of cargo on board shall not debarreturns but no return shall be allowed for any period during which the vessel is being usedfor the storage of cargo or for lightering purposes11.2.4 in the event of any amendment of the annual rate, the above rates of return shall beadjusted accordingly11.2.5 in the event of any return recoverable under this Clause 11 being based on 30 consecutivedays which fall on successive insurances effected for the same Assured, this insuranceshall only be liable for an amount calculated at pro rata of the period rates 11.1.2 (a)and/or (b) above for the number of days which come within the period of this insuranceand to which a return is actually applicable. Such overlapping period shall run, at theoption of the Assured, either from the first day on which the vessel is laid up or the firstday of a period of 30 consecutive days as provided under 11.1.2 (a) or (b), or 11.2.2above.The following clauses shall be paramount and shall override anything contained in this insurance inconsistent therewith.12. WAR EXCLUSIONIn no case shall this insurance cover loss damage liability or expense caused by12.1 war civil war revolution rebellion insurrection, or civil strife arising therefrom, or any hostile actby or against a belligerent power12.2 capture seizure arrest restraint or detainment (barratry and piracy excepted), and the consequencesthereof or any attempt thereat12.3 derelict mines torpedoes bombs or other derelict weapons of war.13. STRIKES EXCLUSIONIn no case shall this insurance cover loss damage liability or expense caused by13.1 strikers, locked-out workmen, or persons taking part in labour disturbances, riots or civilcommotions13.2 any terrorist or any person acting from a political motive.14. MALICIOUS ACTS EXCLUSIONIn no case shall this insurance cover loss damage liability or expense arising from14.1 the detonation of an explosive14.2 any weapon of warand caused by any person acting maliciously or from a political motive.15. NUCLEAR EXCLUSIONIn no case shall this insurance cover loss damage liability or expense arising from any weapon of war employing atomic or nuclear fission and/or fusion or other like reaction or radioactive force or matter.1/10/83CL290 © Copyright The Institute of London Underwriters。
最新最高额不可撤销担保书-英文版
最高额不可撤销担保书-英文版English translation for reference only. Should there be any inconsistency between the Chinese and English versions, the Chinese version shall prevail.Irrevocable Guarantee of Maximum amountNumber:To: China Merchants Bank Co.,Ltd (Hereinafter referred to as Party A)WhereasParty A and company (hereinafter referred to as the “Credit Applicant”) signed No. Credit Awarding Agreement (hereinafter referred to as “Agreement”) on (YY/MM/DD). According to the Agreement, between (YY/MM/DD) and(YY/MM/DD) the credit awarding period (hereinafter referred to as “Credit awarding Period”), your bank shall provide the credit line of total amount 50 mm RMB (including the equivalentof other currency) (hereinafter referred to as “Credit Line”).Upon request of the Credit Applicant, we, as being guarantor, agree to issue this guaranteeletter in favor of the beneficiary for the Credit Applicant willing to undertake any jointly liabilities of debts in your bank under the following terms and conditions:Article 1 Guarantee of Maximum Amount1.1 In the period of credit awarding, Party A shall have to right to provide Credit Applicantloan or other credit warding by several times; Credit Applicant shall have the right to reuse the revolving line of credit by category of line, but not applicable for the One-time line of credit. The amount, duration and concrete uses of per loan or other credit awarding can be stipulatedby specific contracts.Due date of specific business can be later than the due date of credit awarding agreement.1.2 When the credit period is expired, if there is still balance of provided bank loan, advanced pay or other credit amount, Guarantor shall bear the warranty liability within the stipulated range of guarantee in article 2 of this agreement; If Party A claims for the recourse in according with the provisions under the Agreement or other specific contracts before thematurity of credit, the guarantor shall bear the warranty liability within stipulated article 2 of this agreement.1.3 Bank credit business provided by Party A to Credit Applicant during the period of credit awarding, such as trade acceptance, establishment of a letter of credit (including overriding letter of credit, the same below), L/G, letter of shipping guarantee etc. Even though external advances of Party A may not occur before, but indeed happened after the maturity of credit, Credit Applicant shall bear the warranty liability within the stipulated range of security guarantee in Article 2 of this agreement.1.4 For the renewal agreement or alteration of valid provision upon the duration, interest and amount of specific business during the performance of specific business under Credit Awarding Agreement, or the adjustment of interest rate on the basis of Credit Awarding Agreement and/or specific contracts during the guarantee period. The Credit Applicant shall accept all this with no necessary to obtain the approval of Credit Applicant or notify Credit Applicant, and no effect to the guarantee responsibility of Credit Applicant stipulated by the contract as well.1.5 If Party A’s received documents in letter of credit operation und er Agreement be found to have discrepancy through Party A’s audit , but credit applicant accepted with the discrepancy, Credit Applicant shall also assume the guarantee responsibility with guarantee property for principle and interest of credit in Party A’s external acceptance or payment. Credit Applicant shall not propose the defense, not because of accepting with the discrepancy but without the approval of Credit Applicant or notify Credit Applicant.1.6 The modification of L/C, L/G (or standby letter of credit), acceptance of letter of credit and extension of time for promised payment at maturity etc. Credit Applicant shall accept all this with no necessary to obtain the approval of Credit Applicant or notify Credit Applicant, and no effect to the guarantee responsibility of Credit Applicant stipulated by the contract as well.Article 2 Scope of Guarantee2.1 The security guarantee scope of this Agreement is sum of loan within the line of credit provided to Credit Applicant according to stipulation of Agreement and principal balance ofother credit (maximum limit is currency RMB 20 mm ). And interest, default interest, compound interest, penalty, fees to realize creditor’s right and other involved expenses include as well including but not limited to:2.1.1 The released balance of loan amount and corresponding interest, default interest, compound interest, penalty, and other involved expenses by Party A on the basis of specific contracts under Agreement;2.1.2 The balance of principle, interest, default interest, compound interest, penalty, and other involved expenses, which has been pay advanced for Credit Applicant in the cause of the performance of Party A’s obligation of payment of Commercial Draft, L/C, L/G and letter of shipping guarantee under Agreement.2.1.3 Party A’s account receivable creditor's rights transferred from Credit Applicant, and corresponding overdue penalty (late fee) under factoring business. and/or the basic payment for purchase (basic purchasing funds) and relevant expenses of factoring paid by Party A to Credit Applicant;2.1.4 The balance of principle, interest, default interest, compound interest, penalty, and other involved expenses, which has been pay advanced for Credit Applicant in the cause of the performance of Party A’s obligation of payment of trade financing business under Agreement.2.1.5 After the establishment of a letter of credit interest requested by Credit Applicant, PartyA authorizes the branch of CMB bank to open the covering L/C for beneficiary. Balance of debt principle of import documents advance and shipping guarantee and expenses of default interest, compound interest, penalty and other involved expenses for the opening of L/C;□2.1.6 The original credit awarding agreement No. ( ) signed by and between Party A and Credit Applicant. The part of the unpaid balance in the specific business carried out under the original credit awarding agreement since the execution of this contract. (Tick the box□ in case the provision herein applies.);2.1.7 Expenses for the enforcement recovery of the Credit Applicant’s debt（including but not limited to attorneys' fees，legal fees, advertising fees, delivery fee and travel expenses etc.）.2.2 As for revolving line of credit, if the provided loan or other balance of credit exceeds the amount, Credit Applicant shall not bear the warranty liability for the part in excess of the amount, but liability for the loan not yet exceeds credit amount or other balance of credit and interest, default interest, compound interest, penalty and other involved expenses.Notwithstanding the foregoing, Credit Applicant is clear and definite that: Even though the loan or other balance of credit exceeds the credit amount at a point in time during the credit awarding, but all kinds of balance of credit no yet exceed the sum of credit amount when Party A requires Credit Applicant to assume the warranty liability. Credit Applicant shall not propose the defense with aforesaid provisions, but bear the jointly liability for all balance of credit and interest, default interest, compound interest, penalty and other relevant expenses etc.（subject to the clause of Art.2.1）Article 3 Method of GuaranteeThe Guarantor shall bear economical and legal liabilities of credit applicant in the range of guarantee stipulated in Article 2. Party A shall have the right to claim to the guarantor directly with no necessary of prior of claim or make lawsuit to credit applicant, if the credit applicant fails to repay all the loans, advanced pay and the involved interest and relevant expenses according to Agreement and/or specific contract stipulations, or when occurs any breach cases under Agreement and/or any specific contracts.Even though the credit applicant has already paid the debts under this Agreement while still has mortgage, pledge or other guarantees, Party A still shall enjoy the right to claim for all the debts to guarantor under this Agreement with no necessary of prior disposal of mortgage, pledge or the goods, documents under trading financing and no need claim to the other guarantors first.The notice of claim from the bank is summative, and the Guarantor has no objections to this. Guarantor agrees to pay all the debts under this Agreement in five days after receiving claim notice from Party A, with no request of any certificates or other documents from Party A. Except otherwise when there happens obvious and major mistake, guarantor accepts that the claim amount from Party A is correct.Party A has the right to adopt any manner it considers appropriate, including but no limited to fax, mail, personal delivery, publications on the media etc for the collections from Guarantor.Article 4 Guarantee PeriodGuarantee period means the period from the date of execution of this agreement to expiration time of lawsuit of each credit debt or other financing or the due date of the accounts receivable rights which the bank gives or each advance payment date plus two years under Agreement. For each specific awarded credit extend, guarantee period shall be extended by two more years from expiration date.Article 5 Independence of Guarantee LetterThe guarantee letter is independent, continuous valid, irrevocable and unconditional without the influence of Agreement; nor any agreement/document signed between Credit Applicant and any person/organization; nor change due to cheat, reorganization, closing, dismission, bankruptcy, audit, consolidation, separation, reform of a company of Credit Applicant; nor the tolerance, grace or postponement in performance of the creditor’s rights and interests of Credit Applicant under Agreement.Even though, mortgage or guarantor at the same time, thus Party A waives the sequence of mortgages, waives, alters or annuls other mortgage, alters, annuls the liability of guarantor, or Party A requires Credit Applicant to assume the warranty liability first.Article 6 Guarantor hereby declares and guarantees:6.1 Guarantor is a lawful established legal person or other organization which has warranty qualifications, or the guarantor is a natural person who has full capacity of civil conduct (IDNo.: ), willing to undertake warranty liabilities under Agreement with all what he has or what he has the right to dispose.6.2 Presented letter of guarantee has been authorized or approved by competent authority such as upper level management /board etc.6.3 Issuing this letter of guarantee is a true intention of guarantor without any fraud or threat.6.4 Before expiration date of this guarantee, the guarantor shall undertake the total amount (including translation of foreign currency) no exceeding to owner’s equity of guarantor.6.5 As per request of Party A, provide timely financial report and with timely manner report to Party A about the guarantor’s major resolution and changes regarding with production, operation and management.6.6 All the financial reports and documents provided to Party A shall be genuine and legal. The legal representatives of guarantor or other responsible have obligatory duties on this.6.7 As per request of Party A, issue ““6.8 Any commercial registration, organization structure, share holding structure, operation method or financial status changes or debts restructuring, major related transactions shall not affect the legal effects to Guarantor under this agreement. In case it occurs the above mentioned cases which may affect the capabilities of performance of Guarantor, the Guarantor is under obligation to inform Party A immediately.6.9 Both successor of guarantor or transferee shall be obliged by this Agreement. The guarantor shall not transfer the above obligation without consent of Party A.6.10 The guarantor fails to repay all the debts under stipulations, Party A has the right to deduct from the bank account which opened at Party A’s bank or entrust other financialinstitution to deduct from Warrantor’s bank account opened at their institution until all the delayed debts of credit applicant under this Credit Awarding Agreement are settled up.Article 7 Not deemed to be waiver of the rightThe tolerance, grace or postponement in performance of the rights and interests Party A shall enjoy during Credit Awarding Agreement toward any breach of agreement or delay on the part of Credit Applicant during the validity period of the Agreement shall not damage, influence or restrict all the rights and interests. Party A shall enjoy as the creditor according to the relevant legal provisions, and shall not deemed to be waiver of the right to take action against the existing or future breach of Agreement.Article 8 Dispute resolutionThis Agreement shall be governed under the laws of People's Republic of China.The disputes arising from the performance of the agreement shall be settled according to the agreed resolution rules of Agreement.Article 9 TermsThe terms in this Agreement have the same meanings with the stipulation in Agreement, except the clearly dictates otherwise.Article 10 NoticeThe notice and requests etc related to this agreement between Party A and Credit Applicant shall be sent by writing. If delivered by a dedicated person, the relevant documents shall be deemed to have been served upon signing for receipt (in case the addressee refuses to receive the documents, such documents shall be deemed to have served on the date of refusal); if delivered by mail, shall be deemed to have been served seven days after sent out, if delivered by fax, shall be deemed to have been served on the fax machine receiving for receipt.If Party A requests collections through mass media publics, it shall be deemed to have been served on the date of publication.Credit Applicant address:Credit Applicant shall inform the bank in case of changing the contact address, otherwise, it shall undertake all the possible losses incurred thereby.Article 11 EffectivenessThe agreement shall take effect since the legal representatives/principals or their authorized person sign (or affix seal) and affix the common seal/contract seal.If the guarantor is a natural person, thus the agreement shall take effect since the sign of the guarantor.Article 12 Creditor’s right and transfer of accessory right of guarantee12.1 When Party A transfers all the creditor’s rights to third party under Credit Awarding Agreement, the accessory right of maximum guarantee shall also transferred to the assignee, no matter whether the creditor’s rights to the maximum guarantee are confirmed.12.2 When Party A transfers part of the creditor’s rights, the right of guarantee transfers partly with it, as the creditor's rights to guarantee in this agreement has been confirmed. Party A shall share the right of guarantee with the assignee (who has been transferred part of the creditor’s rights) by the creditor’s rights that have not yet to be transferred, according to the percentage of amount of the creditor’s rights. When Party A transfers part of the creditor’s rights, the Party A’s right of guarantee transfers partly with it and the maximum amount of Party A’s principal claim secured by original maximum guarantee increases correspondingly (mean the maximum amount of Party A’s principal claim secured by original maximum guarantee deduct the amount of transferred party of creditor’s rights) before the creditor's rights to guarantee in this agreement confirmed. After the part of the princ iple creditor’s rights that have not yet to be transferred be confirmed. Party A shall share the right of guarantee with the assignee (who has been transferred part of the creditor’s rights) by the creditor’s rights that have not yet to be transferred, acc ording to the percentage of amount of the creditor’s rights.Article 13 Supplementary ProvisionsThe agreement comes into three copies, Party A, Credit Applicant and Guarantor hold one copy each, which shall have the same legal effect.Special tipsAll the provisions of the guarantee letter have been explained by Party A. Credit Applicant confirmed to have completely unanimous understanding of provisions withParty A for all the terms and conditions. The bank has proposed Credit Applicant to pay special attention to the relevant provisions on exemption or restriction of the responsibilities of the bank, the rights of the bank enjoys unilaterally, and increase of the responsibility or restriction of rights of Credit Applicant thereof, and obtain comprehensive and accurate understanding thereof.Guarantor is a legal person or other organization, sign in this section:Credit Applicant:Legal representative of entrusted agent (sign and seal)Legal address:Guarantor is a natural person, sign in this section:Credit Applicant:Address:。
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中国人民财产保险股份有限公司
船舶货运保险费率指引
一、船舶保险费率指引
适用险种：船舶保险（远洋）及其附加险、沿海内河船舶保险及其附加险、沿海船舶保险及其附加险、内河船舶保险及其附加险、渔船保险（远洋）、沿海内河渔船保险及其附加险、集装箱保险及其附加险、修船责任保险、协会船舶险、额外机损免赔条款
（一）费率水平
1、定期业务
年费率范围：1‰—5%
保险期间不足一年的，按短期费率计收保险费，不足一月的按一个月计算。
费率短期表如下：
退保按照条款规定办理。
2、航次业务
单次费率范围：1‰—3%
（二）参考因素
厘定船舶保险费率时，主要参考以下因素：
1、投保险别：如全损险、一切险等，责任范围越宽，风险水平越高。
2、船舶航行区域：航行区域越大，航程越远，风险水平越高。
沿海内河船舶航行区域的划分按照交通部的规定办理。
无限航区船舶风险水平最高。
3、船舶种类：化学品船、液化气船、天然气船、油船和船速达到或超过30节以上的高速船风险水平相对较高；测量船、消防船、交通船、巡逻船、供应船和工程船风险水平相对较低；其他船舶风险水平居中。
4、船级：是代表船舶技术及安全程度达到规范要求的级别证明。
被普遍承认的船级社有十家。
加入十大船级社的船舶风险水平较低，其他船舶风险水平较高。
5、船舶吨位或功率：船舶吨位大小在某种程度上决定了船舶在海上抗御自然灾害的能力。
吨位或功率越高，风险水平相对越低。
6、船龄：船龄越长，抗御风险的能力会相对减弱，海事发生的几率就越高，风险水平越高。
船龄在3年内的船舶，风险水平最低。
7、船舶特征：船舶材质为钢质、木质还是其他，船舶动力为机动还是非机动等。
钢质船舶、非机动船舶风险水平较低。
8、船东的管船能力：船东管理船舶的水平高低在很大程度上决定了风险发生几率的高低。
船东是否建立了完善的船舶管理规章制度并得以有效执行，是否使营运船舶得到了定期维护保养，船东管理人员的素质及海事处理经验，船员素质及资格等都是判断风险水平的重要标准。
9、港口情况：从船舶停靠港口的设施、管理等方面衡量。
船舶停靠港口设施完备、管理严格的风险水平相对较低。
10、航行季节：对于船舶航次保险，航行区域在承保期间是否正处于季节性恶劣海况。
考虑船舶航行期间的气候因素，如季风、寒流、雨季、台风等对船舶的影响。
在不利于船舶航行的季节航行的船舶风险水平较高。
11、损失情况：根据船舶的历史损失经验衡量其风险水平。
历史赔付率高的风险水平相对较高，历史赔付率低的风险水平相对较低。
12、续保优惠：续保业务在展业、核保等环节费用较低，因此可以给与一定的费率优惠。
13、业务渠道：经纪人、代理人业务需要支付一定比例的中介费用，因此费率应高于直接业务。
14、附加条款：附加条款包括扩展类、限制类、规范类三种。
根据附加条款的种类和风险程度对费率水平进行调整，其中扩展类附加条款使风险水平提高，限制类附加条款使风险水平降低，规范类附加条款对风险水平没有影响。
二、船舶建造保险费率指引
适用险种：船舶建造保险（远洋）、沿海内河船舶建造保险
（一）费率水平
船舶建造保险为工期费率
12个月工期的费率范围：1‰—5‰
每延长一个月费率增加：0.1‰—0.5‰
延长期间不足一个月的按一个月计算。
（二）参考因素
厘定船舶建造保险费率时，主要参考以下因素：
1、船厂的技术及管理水平：船厂的造船技术设施与设备、造船技术能力及以往造船情况，船厂的管理状况，船厂的防灾、防损措施及救助系统，船厂的船台、船坞及环境等是判断风险水平的重要因素。
2、损失经验：根据船舶的历史损失经验衡量其风险水平。
历史赔付率高的风险水平较高，历史赔付率低的风险水平较低。
3、续保优惠：续保业务在展业、核保等环节费用较低，因此可以给与一定的费率优惠。
4、业务渠道：经纪人、代理人业务需要支付一定比例的中介费用，因此费率应高于直
接业务。
5、船舶试航区域：如一类航区、二类航区等，试航区域越大，风险水平越高。
6、附加条款：附加条款包括扩展类、限制类、规范类三种。
根据附加条款的种类和风险程度对费率水平进行调整，其中扩展类附加条款使风险水平提高，限制类附加条款使风险水平降低，规范类附加条款对风险水平没有影响。
三、货物运输保险费率指引
（一）费率水平
货物运输保险的费率范围为：0.05‰-10%
（二）参考因素
厘定货物运输保险费率时，主要参考以下因素：
1、运输方式：分为陆路、水路、航空，管道、邮包等运输方式，不同的运输方式风险水平差别较大。
2、投保险别：如基本险、综合险等，责任范围越宽，风险水平越高。
铁路货物运输分为基本险和综合险
国内水路货物运输保险分为基本险和综合险
海洋货物运输保险分为平安险、水渍险和一切险
3、货物
货物类别：不同货物的风险水平相差较大，通常按照货物类别的不同分为七大类。
货物包装：货物应当进行适当的包装处理，散装、裸装货物，一般风险水平较高。
货物的新旧程度：一般分为货物及二手货物，二手货物风险程度更高。
货物放置：一般分为舱内货物或舱面货物，舱面货物风险水平较高。
货物是否为精密仪器或大型设备，精密仪器或大型设备风险水平较高。
4、运输区域：运输区域越大，航程越远，风险水平越高。
（1）海洋货物运输险
按照运输目的地确定费率水平（空运除外）。
（2）公路货物运输险
按照公路等级及运输里程确定费率水平：公路等级越低，风险水平越高；运输里程越长，风险水平越高。
（3）铁路货物运输险
按照运输里程确定费率水平。
（4）航空货物运输险
按照运输里程确定费率水平。
（5）管道运输险
管道的长短、是否埋于地下、途径区域状况等，均影响风险水平。
5、运输工具
运输工具的属性和管理水平均影响风险水平，如船舶船况、车辆车况等。
船舶船况：是否属于拖舶业务；船龄（船龄越长，风险水平越高）；船舶建造地；船籍；船舶保单；保赔协会等。
车辆车况：是否属于运输公司车辆；是否集装箱车；是否拖车；车龄；司机驾龄等。
6、装卸情况：装卸次数多少，是否监装监卸，装卸人员专业程度等均影响风险水平。
7、港口情况（仅限海洋货物运输保险）：从船舶停靠港口的设施、管理等方面衡量。
船舶停靠港口设施完备、管理严格的风险水平相对较低。
8、航行季节（仅限海洋货物运输保险）：考虑船舶航行期间的气候因素，如季风、寒流、雨季、台风等对货物的影响。
在不利于船舶航行的季节航行的风险水平较高。
9、风险管理：从人员配置、防灾防损设施、规章管理制度等方面衡量。
人员符合资格要求、经验丰富，各种设施和制度完备的风险水平相对较低。
10、损失经验：根据货物运输的历史损失经验衡量其风险水平。
历史赔付率高的风险水平较高，历史赔付率低的风险水平较低。
11、续保优惠：续保业务在展业、核保等环节费用较低，因此可以给与一定的费率优惠。
12、业务渠道：经纪人、代理人业务需要支付一定比例的中介费用，因此费率应高于直接业务。
13、承保方式：包括预约业务和航次业务两种，航次业务规模小，承保费用相对较高，因此费率应高于预约业务。
14、附加条款：附加条款包括扩展类、限制类、规范类三种。
根据附加条款的种类和风险程度对费率水平进行调整，其中扩展类附加条款使风险水平提高，限制类附加条款使风险水平降低，规范类附加条款对风险水平没有影响。
四、船东保障和赔偿责任险费率指引
适用险种：船东保障和赔偿责任险
（一）费率水平：人民币10元-150元/ 吨
（二）参考因素：船东保障和赔偿责任险厘定费率时，主要参考因素为船舶种类、船龄、船级、船舶吨位或功率、船舶特征、船舶航行区域、船东的管船能力等。
其他调整因素可参考船舶保险费率指引中相关内容。
五、沿海内河船舶油污责任保险条款费率指引
（一）费率水平：人民币3元-50元/吨；
（二）参考因素：船舶种类、船龄、船级、船舶吨位或功率、船舶特征、航行区域、船队规模、船东/管理人的管理能力等。
其它调整因素可参考船舶保险费率指引中相关内容。