Waiver of liabilities

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帮朋友接送小孩上下学的免责协议书

帮朋友接送小孩上下学的免责协议书英文回答：Waiver and Release of Liability Agreement for Transportation of Child to and from School.This Waiver and Release of Liability Agreement is entered into between [Your Name] (hereinafter referred to as the "Driver") and [Friend's Name] (hereinafter referred to as the "Parent/Guardian").WHEREAS, the Parent/Guardian has requested the Driver to transport their child, [Child's Name] (hereinafter referred to as the "Child"), to and from school; and.WHEREAS, the Driver has agreed to transport the Child on a voluntary basis; and.WHEREAS, the Driver understands that transporting the Child may involve inherent risks and hazards;NOW, THEREFORE, in consideration of the foregoing and the mutual covenants and agreements contained herein, the Parent/Guardian hereby waives, releases, discharges, and covenants not to sue the Driver, their heirs, executors, administrators, successors, and assigns (collectively, the "Releasees") from any and all claims, demands, actions, causes of action, liabilities, damages, losses, costs, and expenses (including reasonable attorney's fees and costs) of any kind or nature whatsoever (collectively, the "Claims") arising out of or in any way related to the transportation of the Child to and from school by the Driver, including, but not limited to, any Claims arising out of or related to:The Driver's negligence or other fault;The condition or maintenance of the Driver's vehicle;Any accident or incident involving the Driver's vehicle;The Child's conduct or behavior; or.Any other cause or circumstance whatsoever.The Parent/Guardian represents and warrants that they have the full authority and legal right to enter into this Agreement and to bind the Child to the terms and conditions hereof. The Parent/Guardian further represents and warrants that they have carefully read and understand this Agreement and that they have had an opportunity to seek independent legal advice prior to signing this Agreement.This Agreement shall be governed by and construed in accordance with the laws of the State of [State]. Any dispute arising out of or related to this Agreement shall be resolved through binding arbitration in accordance with the rules of the American Arbitration Association. The arbitration shall be conducted in the county where the Driver resides. The prevailing party in any arbitration or other legal proceeding brought to enforce this Agreement shall be entitled to recover its reasonable attorney's fees and costs.This Agreement constitutes the entire agreement between the parties and supersedes all prior agreements and understandings, whether written or oral. No modification or amendment of this Agreement shall be binding upon the parties unless made in writing and signed by both parties.IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first written above.中文回答：朋友孩子上下学接送免责协议书。

英语听力免责协议书

英语听力免责协议书English Listening Waiver AgreementThis English Listening Waiver Agreement ("Agreement") is entered into on the date of acceptance by the Participant ("Participant") and [Company Name] ("Company"), a company incorporated under the laws of [Country], with its registered office at [Address].WHEREAS:1. The Company is offering an English listening program ("Program") to the Participant.2. The Participant has voluntarily chosen to participate in the Program.3. The Participant acknowledges that the Program may include listening exercises, audio materials, and other related activities.NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein, the parties agree as follows:Article 1: Participant's Representations1.1 The Participant represents that they are at least 18 years of age and have the legal capacity to enter into thisAgreement.1.2 The Participant acknowledges that they have been informed of the nature and scope of the Program and understand the requirements and expectations.Article 2: Waiver of Liability2.1 The Participant hereby waives, releases, and dischargesthe Company, its officers, directors, employees, and agents from any and all claims, actions, or damages for injury, loss, or damage to person or property, which the Participant may have or which may hereafter accrue, in connection with the Participant's participation in the Program.2.2 The Participant acknowledges that listening to English materials may pose certain risks, including but not limitedto hearing strain or fatigue, and agrees to participate attheir own risk.Article 3: Indemnification3.1 The Participant agrees to indemnify, defend, and hold harmless the Company from and against any and all claims, damages, losses, liabilities, costs, and expenses (including reasonable attorneys' fees) arising out of or related to the Participant's participation in the Program.Article 4: Limitation of Liability4.1 The Company's liability for any claim, loss, damage, orexpense related to this Agreement, whether in contract, tort, or otherwise, shall be limited to the amount of fees paid by the Participant for the Program.Article 5: Confidentiality5.1 The Participant agrees to keep confidential any proprietary information or materials related to the Program that they may access during their participation.Article 6: Governing Law and Jurisdiction6.1 This Agreement shall be governed by and construed in accordance with the laws of [Country], without giving effect to any choice of law or conflict of law provisions.6.2 Any disputes arising out of or in connection with this Agreement shall be resolved by the courts of [Country].Article 7: Entire Agreement7.1 This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior and contemporaneous agreements and understandings, whether written or oral.Article 8: Amendments8.1 This Agreement may be amended only in writing signed by both parties.Article 9: Severability9.1 If any provision of this Agreement is held to be invalid or unenforceable, such provision shall be struck and the remaining provisions shall be enforced.IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written.[Company Name]By:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ _\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\ _\_\_\_\_\_\_\_\_\。

合同中人员人身安全条款

合同中人员人身安全条款【中英文实用版】英文文档内容：Contractual Provisions for Personal Safety of PersonnelThe safety of personnel is of paramount importance in any business operation.To ensure the well-being of employees and other individuals involved in the contract, it is crucial to include specific clauses in the contract that address personal safety.These clauses help establish a framework for maintaining a safe working environment and can mitigate potential risks and liabilities.One essential clause in a contract related to personal safety is the Duty of Care.This clause obligates both parties to exercise reasonable care to ensure the safety of all individuals involved in the contract.It includes measures such as providing appropriate training, implementing safety protocols, and maintaining safe working conditions.Another crucial clause is the Waiver of Liability.This clause releases one party from liability for any claims resulting from personal injuries or damages sustained by the other party"s personnel.However, it is essential to ensure that this clause is drafted carefully to avoid releasing liability for negligence or intentional misconduct.Additionally, the contract should include a clause outlining the procedures for reporting and addressing safety concerns.This clauseshould encourage prompt reporting of any hazards or incidents and establish a process for investigating and taking corrective actions.Moreover, it is advisable to include a clause regarding Indemnification, which requires one party to compensate the other for any losses or damages resulting from personal injuries or death of the personnel.This clause helps protect parties from unexpected financial burdens arising from accidents or incidents.Lastly, the contract should include a clause regarding Compliance with Laws and Regulations.Both parties should commit to comply with all applicable laws and regulations related to personal safety.This clause ensures that the contract is in line with legal requirements and helps avoid legal complications.In conclusion, including specific clauses related to personal safety in a contract is vital for protecting the well-being of personnel and mitigating potential risks and liabilities.The clauses mentioned above, such as Duty of Care, Waiver of Liability, Reporting and Addressing Safety Concerns, Indemnification, and Compliance with Laws and Regulations, should be carefully drafted and included in the contract to ensure a safe working environment.中文文档内容：合同中人员人身安全条款在任何商业运营中，人员的安全至关重要。

赛车场所免责声明范文

赛车场所免责声明范文英文回答：Disclaimer for Race Track.I, as the owner and operator of the race track, would like to provide a disclaimer to all participants and spectators. This disclaimer is intended to inform and protect everyone involved in the activities and events taking place at the race track. Please read this disclaimer carefully before engaging in any activities at the race track.1. Assumption of Risk.By participating in any race or being present at the race track, I understand and acknowledge that there are inherent risks involved. These risks include but are not limited to accidents, collisions, mechanical failures, and unpredictable weather conditions. I voluntarily assume allrisks associated with my participation and attendance.For example, if I choose to participate in a race, I understand that there is a risk of crashing my car or being involved in an accident with other participants. I also acknowledge that the weather conditions can change suddenly, affecting the track's surface and potentially causing accidents.2. Release and Waiver of Liability.I hereby release, waive, discharge, and covenant not to sue the race track, its owners, employees, and affiliates from any and all liability, claims, demands, actions, or causes of action arising out of any damage, injury, or loss that may occur as a result of my participation in any raceor my presence at the race track.For instance, if I were to sustain any injuries or damage to my car while participating in a race, I agree not to hold the race track responsible and waive any claims against them.3. Safety Precautions.I understand and agree to abide by all safety rules and regulations set forth by the race track. These safety precautions are in place to ensure the well-being of all participants and spectators.For instance, I will wear the required safety gear, such as a helmet and protective clothing, while racing. I will also follow the designated track rules and signals to avoid any potential accidents.4. Indemnification.I agree to indemnify and hold harmless the race track, its owners, employees, and affiliates from any and all claims, actions, suits, procedures, costs, expenses, damages, and liabilities, including attorney's fees,arising out of my participation in any race or my presence at the race track.For example, if another participant were to file a lawsuit against the race track due to an accident involving me, I agree to cover the race track's legal fees and any other expenses incurred.中文回答：赛车场免责声明。

酒店医疗援助服务程序

酒店医疗援助服务程序酒店医疗援助服务程序Objectives目标It is the objective of the hotel to provide basic medical assistance to all requests from registered guests and diners through the in-house guest clinic.该项政策是关于酒店在酒店内门诊为登记的住店客人和用餐客人提供基本的医疗援助的。

Policy Statement政策阐述·It is the policy of the hotel that guests who require basic medical assistance from the in-house doctor are escorted and assisted by the Guest Service Officer.该项政策是由客服陪同和协助的，由住店医生给予其基本的医疗援助。

·As the hotel will not take any liability an appointed hospital will be recommended first, when the guest insists on seeing the in-house doctor a waiver needs to be signed.因为酒店不对任何指定的首先推荐的酒店负责，当客人坚持看住店医生时，需要签一份弃权证书。

Procedures程序1. As soon as any department or section receives a request for medical assistance from the guest, the associate will contact the Guest Relation Officer to pick up and escort the guest to the clinic.任何部门只要接到医疗援助请求时，相关同事就应立即联系宾客关系主任护送或陪同客人到门诊。

65岁以上看门免责协议书

65岁以上看门免责协议书英文回答：Agreement for Waiver of Liability for Doorkeepers aged 65 and above.I, [Your Name], hereby agree to the terms and conditions stated in this agreement as a doorkeeper for the premises of [Company/Organization Name]. As a person aged 65 and above, I understand that there may be certain risks and responsibilities associated with this role. However, I willingly and voluntarily agree to assume these risks and responsibilities.1. Awareness of Risks: I acknowledge that there are potential risks involved in being a doorkeeper, such asslip and fall accidents, physical altercations, and exposure to inclement weather conditions. I understand that these risks may be heightened due to my age and physical limitations.2. Assumption of Responsibility: I take full responsibility for my own safety and well-being while performing the duties of a doorkeeper. I understand that it is my duty to be vigilant, observant, and proactive in ensuring the security and safety of the premises and its occupants.3. Release of Liability: I hereby release[Company/Organization Name], its employees, agents, and representatives from any and all liability for any injuries, damages, or losses that may occur during the course of my duties as a doorkeeper. This includes but is not limited to injuries caused by negligence, inadequate training, orfaulty equipment.4. Indemnification: I agree to indemnify and hold [Company/Organization Name] harmless from any claims, demands, or lawsuits arising out of my actions or omissions as a doorkeeper. I will be solely responsible for any legal costs or damages incurred by [Company/Organization Name]due to my actions.5. Insurance: I understand that [Company/Organization Name] does not provide any insurance coverage for doorkeepers. I am solely responsible for obtaining and maintaining my own personal insurance coverage to protect myself against any potential risks or liabilities.6. Term and Termination: This agreement shall remain in effect for the duration of my tenure as a doorkeeper for [Company/Organization Name]. Either party may terminatethis agreement at any time, for any reason, by providing written notice.By signing below, I acknowledge that I have read, understood, and agree to the terms and conditions stated in this agreement. I am fully aware of the risks involved and willingly assume the responsibilities of a doorkeeper.中文回答：65岁以上看门免责协议书。

免责声明协议英文怎么写

1. IntroductionThis Liability Disclaimer Agreement (the "Agreement") is entered into between [Your Company Name], a company incorporated under the laws of [Jurisdiction], with its registered office at [Company Address] ("Company"), and [Customer Name] ("Customer"), of [Customer Address] ("You"). The Agreement sets forth the terms and conditions under which the Company provides its services to the Customer and the limitations of the Company’s liability in connection with such services.2. Purpose of the AgreementThe purpose of this Agreement is to clearly define the scope of the Company’s services, the responsibilities of the Customer, and the limitations of the Company’s liability in the event of any loss, damage, or injury arising out of or in connecti on with the use of the Company’s services.3. Scope of ServicesThe Company agrees to provide the following services to the Customer:- [Description of Services]- [Any specific terms related to the services]The Company reserves the right to modify, suspend, or terminate the services at any time without prior notice, for any reason, including but not limited to technical difficulties, security issues, or breach ofthis Agreement.4. Customer’s ResponsibilitiesYou agree to:- Use the services in accordance with the terms and conditions set forth in this Agreement.- Not use the services for any illegal, harmful, or unauthorized purpose.- Ensure that all information provided to the Company is accurate, complete, and up-to-date.- Comply with all applicable laws, regulations, and industry standards.5. Limitation of LiabilityTo the maximum extent permitted by applicable law, the Company shall not be liable for any direct, indirect, incidental, special, or consequential damages, including but not limited to lost profits, business interruption, or loss of data, arising out of or in connection with the use of the Company’s services.The limitations of liability set forth in this Agreement apply to all causes of action in the aggregate, including but not limited to breach of contract, breach of warranty, tort (including negligence), and strict liability.6. Exclusions of LiabilityThe Company shall not be liable for any loss, damage, or injury caused by:- The actions or omissions of the Customer or any third party.- The failure of the Customer to use the services in accordance with the instructions provided by the Company.- Any force majeure event, including but not limited to acts of God, natural disasters, war, civil unrest, or any other event beyond the Compa ny’s reasonable control.7. IndemnificationYou agree to indemnify and hold the Company harmless from and against any and all claims, liabilities, losses, damages, and expenses (including reasonable attorney fees) arising out of or in connection with your use of the Company’s services, your violation of this Agreement, or any third-party claim related to your use of the services.8. General Provisions- This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes all prioragreements, understandings, negotiations, and discussions, whether oral or written, of the parties.- This Agreement may be amended or modified only by a written agreement executed by both parties.- This Agreement shall be governed by and construed in accordance with the laws of [Jurisdiction].- If any provision of this Agreement is found to be unenforceable or invalid, that provision shall be limited or eliminated to the minimum extent necessary so that this Agreement shall otherwise remain in full force and effect.- The failure of either party to enforce any provision of this Agreement shall not be deemed a waiver of such provision nor of the right of such party to enforce such provision.9. AcknowledgmentBy using the Comp any’s services, you acknowledge that you have read, understood, and agreed to be bound by the terms and。

免责协议书英文

免责协议书英文DisclaimerThis document serves as a comprehensive disclaimer to clarify the terms and conditions under which the services, products, or information provided by [Your Company Name] are offered. By accessing, using, or engaging with [Your Company Name], you acknowledge and agree to the following terms:1. Limitation of Liability: [Your Company Name] shall not be liable for any indirect, incidental, special, or consequential damages arising out of or in connection with the use of its services or products. This includes, but is not limited to, damages for loss of profits, use, data, or other intangibles.2. Accuracy of Information: While [Your Company Name] strives to provide accurate and up-to-date information, it makes no warranties of any kind, express or implied, regarding the accuracy, reliability, or completeness of the content.3. Third-Party Services: [Your Company Name] may providelinks to third-party websites or services. The inclusion of such links does not imply endorsement, nor does [Your Company Name] have control over the content or privacy practices of these third parties.4. Intellectual Property: All content, trademarks, andcopyrights on this platform are owned by [Your Company Name] or its licensors. Unauthorized use or reproduction of any content without explicit permission is strictly prohibited.5. Changes to Disclaimer: [Your Company Name] reserves the right to modify this disclaimer at any time without prior notice. It is the user's responsibility to check for updates to this document.6. Governing Law and Jurisdiction: This disclaimer is governed by and construed in accordance with the laws of [Your Jurisdiction]. Any disputes arising from this disclaimer will be resolved in the courts of [Your Jurisdiction].7. Indemnification: You agree to indemnify and hold harmless [Your Company Name], its officers, directors, employees, and agents from and against any claims, liabilities, damages, losses, or expenses, including legal fees, arising out of or in any way connected with your use of this service.8. No Waiver: The failure of [Your Company Name] to enforce any right or provision of this disclaimer shall notconstitute a waiver of such right or provision.9. Severability: If any provision of this disclaimer is found to be invalid by a court of competent jurisdiction, the invalidity of such provision shall not affect the validity of the remaining provisions of this disclaimer, which shall remain in full force and effect.10. Entire Agreement: This disclaimer constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior understandings, whether written or oral.Please read this disclaimer carefully before proceeding. By using [Your Company Name]'s services or products, you signify your agreement to these terms.[Your Company Name][Your Company Address][City, State, Zip Code][Email Address][Phone Number][Date]。

英文版飞机免责协议

---WAIVER AND RELEASE OF LIABILITY AGREEMENTIN CONSIDERATION OF:The undersigned ("Passenger") being permitted to participate in an aviation activity (the "Activity") provided by [Airline/Operator Name] ("Operator").I, the undersigned, for myself, my heirs, executors, administrators, and assigns, hereby agree as follows:1. Acknowledgment of Risk: I acknowledge that aviation activitiesinvolve inherent risks, including but not limited to, the risk of injury, illness, or death due to mechanical failure, weather conditions, pilot error, and other unforeseen events.2. Waiver of Liability: I hereby waive any and all claims against the Operator, its officers, directors, employees, agents, andrepresentatives (collectively, the "Released Parties") for any liability arising out of or in any way connected with my participation in the Activity, including but not limited to, any claims for personal injury, property damage, or wrongful death.3. Release of Claims: I release and forever discharge the Released Parties from any and all liability, claims, demands, causes of action,or suits arising out of or in any way connected with my participation in the Activity.4. Indemnification: I agree to indemnify and hold harmless the Released Parties from and against any and all claims, liabilities, losses, damages, or expenses (including reasonable attorney's fees) arising out of or in any way connected with my participation in the Activity.5. Force Majeure: I understand that the Operator may be unable toperform its obligations under this Agreement due to acts of God, war, strikes, labor disputes, civil disturbances, or any other cause beyondits reasonable control. I agree that the Operator shall not be liablefor any failure to perform its obligations due to such events.6. Entire Agreement: This Agreement constitutes the entire agreement between the Passenger and the Operator with respect to the Activity and supersedes all prior agreements, understandings, or representations, whether written or oral.7. Governing Law: This Agreement shall be governed by and construed in accordance with the laws of [Jurisdiction].8. Signature: I hereby acknowledge that I have read, understand, and voluntarily agree to the terms of this Waiver and Release of Liability Agreement. This Agreement is binding upon myself, my heirs, executors, administrators, and assigns.Date: _______________Signature of Passenger: ___________________________Printed Name of Passenger: ___________________________---请确保在签署此类协议之前，所有相关方都已充分理解其内容，并在必要时咨询法律专业人士。

新所得税法实施条例(英文)New Income Tax Implementation Rules (ENG)

[Unofficial Translation Prepared by Deloitte Touche Tohmatsu CPA Ltd.]IMPLEMENTATION RULES OF ENTERPRISE INCOME TAX LAW OF THEPEOPLE’S REPUBLIC OF CHINAPromulgated by Decree No. 512 of the State Council of the People's Republic of China on December 6, 2007, effective on January 1, 2008Chapter 1 General ProvisionsArticle 1. These Rules are formulated in accordance with the provisions of the “Enterprise Income Tax Law of the People’s Republic of China”(hereinafter referred to as the “EIT Law”).Article 2. Sole proprietorship enterprises and partnership enterprises as cited in Article 1 of the EIT Law refer to sole proprietorship enterprises andpartnership enterprises established pursuant to Chinese laws andregulations.Article 3. Enterprises established within the territory of China pursuant to Chinese laws as cited in Article 2 of the EIT Law include enterprises,business units, social organizations, and other organizations that earnrevenue, which are established within the territory of China inaccordance with Chinese laws and regulations.Enterprises established pursuant to laws of foreign countries (regions)as cited in Article 2 of the EIT Law include enterprises and otherorganizations that earn revenue, which are established pursuant tolaws of foreign countries (regions).Article 4. Establishments of effective management as cited in Article 2 of the EIT Law refer to establishments that execute substantial and overallmanagement and control over the manufacturing and businessoperations, personnel, accounting, properties, etc. of an enterprise.Article 5. The establishment as cited in Article 2, Paragraph 3 of the EIT Law refers to any establishment engaged in manufacturing and businessoperating activities within the territory of China, including:1) a place of management, operation or administration;2) a farm, factory or place of extraction of natural resources;3) a place where services are rendered;4) a place of construction, installation, assembly, repair, andexploitation, etc.;5) other establishments engaged in manufacturing and businessoperating activities.Where a non-resident enterprise entrusts a business agent to engagein manufacturing and business operating activities within the territoryof China, including where the entrusted entities or individuals signcontracts, or store and deliver commodities on behalf of thenon-resident enterprise on a regular basis, the business agent shall beregarded as an establishment of the non-resident enterprise within theterritory of China.Article 6. The income as cited in Article 3 of the EIT Law includes income from sales of goods, rendering of services, and transfers of properties,income from equity interests such as dividends or profit distributionsand from interest, rental, royalties, donations, and other income.Article 7. The income sourced within or outside of China as cited in Article 3 of the EIT Law is determined based on the following principles:1) For income from sales of goods, source is determined in accordancewith the place where the trading activities occur;2) For income from rendering services, source is determined inaccordance with the place where the service activities occur;3) For income from transfers of immovable properties, source isdetermined in accordance with the place where the immovableproperties are located; for income from transfers of movable properties,source is determined in accordance with the place of the transferringenterprise or establishment which transfers the movable properties;for income from transfers of equity interests, source is determined inaccordance with the place where the invested enterprise is located;4) For income from equity interests such as dividends and profitdistributions, source is determined in accordance with the place of theenterprise which makes the distribution;5) For income from interest, rental and royalties, source is determinedin accordance with the place of the enterprise or establishment whichbears or pays the income, or with the place of domicile of the individualwho bears or pays the income;6) For other income, source will be determined by the governmentauthorities of the State Council in charge of Finance and Taxation.Article 8. The effectively connected income as cited in Article 3 of the EIT Law refers to income earned by establishments of non-resident enterpriseswithin the territory of China that own share rights or creditor’s rightsthrough which income is earned, or that own, manage, or controlproperties through which income is earned.Chapter 2 Taxable IncomeSection 1 General ProvisionsArticle 9. Taxable income of an enterprise is calculated on an accrual basis.Revenues and expenses attributed to the current period shall both berecognized in the current period, regardless of when the actualpayments are received or made. Revenues and expenses shall not berecognized in the current period in which they cannot be attributed,even if the actual payments are received or made. Exceptions willapply if so prescribed by the government authorities of the StateCouncil in charge of finance and taxation.Article 10. Losses as cited in Article 5 of the EIT Law refer to the amount less than zero after non-taxable, tax-exempt and various deductible items arededucted from the gross income of each tax year in accordance withthe provisions of the EIT Law and these Rules.Article 11. Liquidation income as cited in Article 55 of the EIT Law refers to the balance of the realizable value or trading price for the total assets of anenterprise after deducting the net assets value, liquidation expensesand relevant taxes or expenses.The portion of remaining assets distributed by an liquidated enterpriseto an investing enterprise, which is equivalent to the investingenterprise’s share of accumulated retained earnings and reserves ofthe liquidated enterprise, shall be recognized as dividend income; forthe balance of assets after deducting the aforementioned dividendincome, any excess or deficiency compared with the investment cost,shall be recognized as gains or losses from the transfer of investment. Section 2 RevenueArticle 12. Revenue of an enterprise derived in monetary terms as cited in Article6 of the EIT Law includes cash, bank deposits, accounts receivables,notes receivables, held-to-maturity bond investments, waiver ofliabilities, etc.Revenue of an enterprise derived in-kind as cited in Article 6 of the EITLaw includes fixed assets, biological assets, intangible assets, equityinvestments, inventories, un-matured bonds, services and otherrelevant interests.Article 13. Revenue of an enterprise derived in-kind as cited in Article 6 of the EIT Law shall be measured at fair market value.The aforementioned fair market value refers to the value determined inaccordance with the market price.Article 14. The revenue from sales of goods as cited in Article 6 (1) of the EIT Law refers to the revenue derived by an enterprise from selling goods,products, raw materials, packaging materials, low-value consumablesor other inventories.Article 15. The revenue from provision of labor services as cited in Article 6 (2) of the EIT Law refers to the revenue derived by an enterprise fromengaging in construction/installation, repair/maintenance,transportation, storage/leasing, financing/insurance,postal/telecommunication, consulting/brokerage, cultural/sports,scientific research, technological services, education/training,accommodation/dining, intermediary, sanitation/health-care, socialservices, tourism, entertainment, processing and other labor services.Article 16. The gross proceeds from the transfer of property as cited in Article 6 (3) of the EIT Law refers to the gross proceeds derived by an enterprisefrom transferring fixed assets, biological assets, intangible assets,capital investments, creditor’s rights, etc.Article 17. The dividend income and other distributions with respect to equity interests as cited in Article 6 (4) of the EIT Law refer to income derivedby an enterprise from profit distributions of equity interests in investedentities.For dividend income and other distributions with respect to equityinterests, unless the government authorities of the State Council incharge of finance and taxation stipulate otherwise, such income isrealized on the date when the profit distribution is legally declared bythe invested entity.Article 18. Interest income as cited in Article 6 (5) of the EIT Law refers to interest income derived by an enterprise from provision of funds to otherparties that does not constitute equity interests or from the possessionof the enterprise’s funds by other parties, including savings interest,loan interest, bond interest, debt interest, etc.Interest income shall be recognized when the interest becomespayable as provided in the agreement.Article 19. Rental income as cited in Article 6 (6) of the EIT Law refers to income derived by an enterprise from providing use rights for fixed assets,packaging materials and other tangible assets.Rental income shall be recognized when the rental becomes payable asprovided in the lease agreement.Article 20. Royalty income as cited in Article 6 (7) of the EIT Law refers to income derived by an enterprise from providing use rights for patents,non-patented technology, trademarks, copyrights and other licenserights.Royalty income shall be recognized when the royalty becomes payableby the licensee as provided in the license agreement.Article 21. Revenue from donations as cited in Article 6 (8) of the EIT Law refers to the monetary or non-monetary assets received by an enterprise fromother enterprises, organizations and individuals without returnconsideration.Revenue from donations shall be recognized on the date when thedonated assets are actually received.Article 22. Other income as cited in Article 6 (9) of the EIT Law refers to income derived by an enterprise other than those items of income stipulated inArticle 6 (1) to (8). It includes revenue derived from asset surplussuch as the discovery of unbooked assets, overdue deposits onpackaging materials forfeited, accounts payables that cannot be settled,collections from accounts receivables which were previously written offas bad debts, revenue from debt-restructuring, subsidies, penaltyincome from breach of contracts, exchange gains, etc.Article 23. Revenue can be recognized by an enterprise under an installment method for the following business activities:1) For sales of goods where payments are collected by installments,revenue shall be recognized in accordance with the dates of paymentas stipulated in the contract.2) For an enterprise contracted for processing or manufacturing largemachinery and equipment, vessels, aircraft, etc., or engaged inconstruction, installation, assembly, engineering activities or theprovision of other services, etc., where the duration of activities lastsmore than 12 months, revenue shall be recognized based on thepercentage-of-completion basis or upon work completed within eachtax year.Article 24. In a situation where revenue is derived under a production sharing agreement, the revenue shall be recognized on the date when theproducts are distributed to the participating enterprise, while theamount of income is determined by the fair market value of theproducts distributed.Article 25. Non-monetary assets exchanged by an enterprise, and products, properties and services provided as donations, liability settlements,sponsorships, fund-raising, advertisements, samples, employeeswelfare, or profit distributions, etc., shall be regarded as sales ofproducts, transfers of properties and provision of services, unless thegovernment authorities of the State Council in charge of finance andtaxation stipulate otherwise.Article 26. Funds as cited in Article 7 (1) of the EIT Law refer to financial funds provided by various levels of the People’s Government to businessunits, social organizations, etc., which are regulated under thegovernmental budget system, unless the government authorities of theState Council in charge of finance and taxation stipulate otherwise.Administrative charges as cited in Article 7 (2) of the EIT Law refer tocharges collected from specific entities in the course of socialmanagement and specific public services to citizens, legal entities orother organizations in accordance with relevant laws, regulations, andprocedures stipulated by the State Council, which are regulated underthe governmental budget system.Official receipts as cited in Article 7 (2) of the EIT Law refer to amountscollected by an enterprise on behalf of the government for designatedpurposes in accordance with relevant laws, regulations, etc.Other non-taxable income as cited in Article 7 (3) of the EIT Law refersto financial funds received by an enterprise for designated purposesstipulated by the government authorities of the State Council in chargeof finance and taxation and approved by the State Council.Section 3 DeductionArticle 27. Expenditures incurred in connection with operational activities, as cited in Article 8 of the EIT Law, refer to expenditures directly in relation torevenue earned.Expenditures incurred in connection with operational activities on areasonable basis, as cited in Article 8 of the EIT Law, refer to normaland necessary expenditures that should be included in the costs ofrelevant assets or in profit and loss of the current period in accordancewith the normal course of manufacturing or business operatingactivities.Article 28. Expenditures incurred by an enterprise shall be categorized into revenue expenditure and capital expenditure. Revenue expendituresshall be directly deducted in the period of occurrence. Capitalexpenditures shall be deducted by amortization over a relevant periodof time or included in the cost of relevant assets, and cannot be directlydeducted in the period of occurrence.Expenses paid or properties acquired using non-taxable income earnedby enterprises shall not be deductible nor can they provide deductibledepreciation or amortization.Unless the EIT Law or these Rules stipulate otherwise, the costs,expenses, taxes, losses and other outgoings can not be deducted morethan once.Article 29. Costs as cited in Article 8 of the EIT Law refer to cost of sales, cost of goods sold, cost of services and other expenditures in the course ofmanufacturing or business operating activities of enterprises.Article 30. Expenses as cited in Article 8 of the EIT Law refer to selling expenses, general and administrative expenses, and financial expenses incurredin the course of manufacturing or business operating activities ofenterprises, except the relevant expenses which have already beenincluded into costs.Article 31. Taxes as cited in Article 8 of the EIT Law refer to various taxes and surcharges incurred by an enterprise other than enterprise income taxand recoverable value-added tax.Article 32. Losses as cited in Article 8 of the EIT Law refer to losses incurred in the manufacturing or business operating activities of enterprises such aslosses from counting shortages, damage or disposal of fixed assets andinventories, losses from transfers of properties, losses from doubtfuldebts and bad debts, losses from natural disasters or other forcemajeure, and other losses.The balance of losses incurred by an enterprise, after deducting anycompensation from responsible parties and insurance, shall bededucted in accordance with the provisions stipulated by thegovernment authorities of the State Council in charge of finance andtaxation.For assets written-off as losses by an enterprise, they shall berecognized as revenue of the period in which they are fully or partiallyrecovered if so recovered in later tax years.Article 33. Other items as cited in Article 8 of the EIT Law refer to the relevant and reasonable expenditures incurred in the manufacturing or businessoperating activities of enterprises other than costs, expenses, taxes,and losses.Article 34. Reasonable employee salaries and remuneration incurred by an enterprise are deductible.The aforementioned employee salaries and remuneration refer to allmonetary and non-monetary compensation paid to employees takingpositions in or employed by an enterprise in each tax year, includingbasic salaries, bonuses, allowances, subsidies, annual salary increases,overtime compensation and other expenses in connection withpositions or employment.Article 35. Basic social insurance premiums such as basic pension premiums, basic medical insurance premiums, unemployment insurancepremiums, work injury insurance premiums, maternity insurancepremiums, etc., and housing fund amounts paid by an enterprise withinthe range and standard stipulated by relevant in-charge governmentauthorities of the State Council or the People’s Governments atprovincial level are deductible.Supplemental pension premiums and supplemental medical insurancepremiums paid by an enterprise for investors or employees within therange and standard stipulated by the government authorities of theState Council in charge of finance and taxation are deductible.Article 36. Other than the life/accident insurance premiums paid by an enterprise for employees in special job positions as stipulated by relevant stateregulations and other deductible commercial insurance stipulated bythe government authorities of the State Council in charge of financeand taxation, commercial insurance paid by an enterprise for investorsor employees cannot be deducted.Article 37. Reasonable borrowing costs incurred by an enterprise in manufacturing or business operating activities, which are not required to becapitalized, are deductible.For enterprises purchasing and/or constructing fixed assets, intangibleassets, or inventories that will not reach estimated saleable conditionuntil after more than 12 months, reasonable borrowing costs incurredduring the period of purchasing and/or constructing the relevant assetsshall be regarded as capital expenditures and included in the cost of therelevant assets, which shall be deducted in accordance with therelevant provisions of these Rules.Article 38. Interest expenses incurred by an enterprise in manufacturing or business operating activities as follows are allowed to be deducted:1) interest expenses incurred by a non-financial enterprise on debtsborrowed from financial enterprises, interest expenses incurred by afinancial enterprise on deposit savings and inter-bank lending, interestexpenses incurred by an enterprise on bonds issued as approved;2) interest expenses incurred by a non-financial enterprises on debtsborrowed from non-financial enterprises, if within the amountcalculated using the loan interest rate of the same type and periodprovided by financial enterprises.Article 39. Exchange losses incurred in currency transactions, and exchange losses from translations of monetary assets and liabilities in foreigncurrencies to RMB amounts at the end of the tax year using theyear-end middle spot exchange rate are deductible, except those thathave already been recorded into costs of assets or in connection withprofit distributions to shareholders.Article 40. Employee welfare expenses incurred by an enterprise are deductible within 14% of total employee salaries and remuneration.Article 41. Labor union expenses contributed by an enterprise are deductible within 2% of the total employee salaries and remuneration.Article 42. Education expenses for employees incurred by an enterprise are deductible within 2.5% of the total employee salaries andremuneration, except to the extent that government authorities of theState Council in charge of finance and taxation stipulate otherwise.Any excess is allowed to be carried forward to the following tax yearsfor deduction.Article 43. Entertainment expenses incurred by an enterprise in relation to the manufacturing or business operations shall be deducted to the extentof 60% of the expenses incurred, but with the total entertainmentexpenses not exceeding 5‰of sales (operating) revenue of thecurrent period.Article 44. For advertising expenses and marketing expenses incurred that satisfy relevant requirements, the deductible amount shall not exceed 15% ofsales (operating) revenues of the current period except to the extentgovernment authorities of the State Council in charge of finance andtaxation stipulate otherwise; while the portion above the ceiling can becarried forward to the following tax years for deduction.Article 45. Amounts credited to a special liability fund accrued by an enterprise for the purpose of environment protection and ecological restoration inaccordance with relevant provisions of laws and regulations aredeductible. The accrued amounts cannot be deducted if the purposeof the fund is changed after accrual.Article 46. Property insurance premiums paid by an enterprise in accordance with relevant provisions are deductible.Article 47. Leasing expenses paid by an enterprise for fixed assets that are leased based on its manufacturing and business needs can be deducted in thefollowing ways:1) leasing expenses incurred for fixed assets under operating leasescan be deducted evenly over the leasing period;2) where leasing expenses are incurred for fixed assets under financeleases, depreciation expenses shall be accrued on the portion of suchlease which constitutes the value of fixed assets in accordance withrelevant provisions, and shall be depreciated and deducted over therelevant period.Article 48. Reasonable worker protection expenses incurred by an enterprise are deductible.Article 49. Management fees paid between enterprises, rentals and royalties paid between operational units within an enterprise, and interest paidbetween operational units of a non-financial enterprise shall not bedeductible.Article 50. For establishments of non-resident enterprises set up within the territory of China, expenses incurred by overseas head offices inrelation to the manufacturing and business operation of theestablishments are deductible, where supporting documents such asthe scope of expenses to be allocated, allocation base and methods canbe issued by the head offices and hence the expenses can bereasonably computed and allocated.Article 51. Donations for public interest as cited in Article 9 of the EIT Law refer to the donations made by an enterprise through public interest socialorganizations or the People’s Governments and their departmentsabove county level, to be used in the activities for public intereststipulated by the “Public Welfare Donation Law of the People’s Republicof China”.Article 52. Public interest social organizations as cited in Article 51 of these Rules refer to social organizations that concurrently satisfy the followingconditions, such as foundations and charitable organizations:1) legally incorporated, with legal person status;2) with a mission of development for public interest, not for profitmaking purposes;3) all assets and their associated earnings and appreciation belong tothe legal person;4) profits and operating surplus are mainly used in activities thatsupport the established purposes of the organization;5) upon termination, remaining assets do not belong to any individualor profit-making organization;6) not engaged in activities that are irrelevant to established purposes;7) with complete financial accounting system;8) donators do not participate in distribution of the public interest socialorganization in any form or manner; and9) other conditions stipulated by the government authorities of theState Council in charge of finance and taxation with the departments incharge of civil affairs of the State Council.Article 53. Expenditures incurred in connection with donations for public interest by an enterprise are deductible within 12% of the year’s total profit.The year’s total profit refer to the year’s accounting profits (beforeincome tax) calculated in accordance with the state-unified accountingstandards.Article 54. Sponsorship fees as cited in Article 10 (6) of the EIT Law refer to various expenditures incurred by an enterprise having anon-advertising nature and being irrelevant to the manufacturing orbusiness operating activities.Article 55. Unapproved provisions as cited in Article 10 (7) of the EIT Law refer to various provisions which are not stipulated by the governmentauthorities of the State Council in charge of finance and taxation, suchas reserves for assets impairment, risk reserves, etc.Section 4 Tax Treatment of AssetsArticle 56. For all assets of an enterprise, including fixed assets, biological assets, intangible assets, long-term prepaid expenses, investment assets,inventories, etc., historical cost shall be used as tax basis.The aforementioned historical cost refers to expenditures actuallyincurred when an enterprise acquired the assets.If during the period when the enterprise is holding an asset, the assetexperiences an increase or decrease in value, the tax basis of the assetshall not be adjusted unless the corresponding profits or losses may berecognized as stipulated by the government authorities of the StateCouncil in charge of finance and taxation.Article 57. Fixed assets as cited in Article 11 of the EIT Law refer to non-monetary assets held by an enterprise for use in the manufacturing of goods orthe rendering of services, for rental to others, or for administrativepurposes, and are used for more than 12 months, including houses,buildings and structures, machinery, mechanical apparatus,transportation vehicles and other equipment, apparatuses or tools inconnection with manufacturing or business operations.Article 58. The tax basis of fixed assets shall be determined in accordance with the following principles:1) the tax basis of a fixed asset that is purchased shall be based on thepurchase price, relevant taxes and expenses paid, and otherexpenditures directly attributable to putting the asset into condition forits intended use;2) the tax basis of a fixed asset that is self-constructed shall be basedon the expenditures incurred prior to its completion;3) the tax basis of a fixed asset that is acquired by finance lease shallbe based on the total payments as agreed in the leasing contract, aswell as relevant expenditures incurred by the lessee in the course of theconclusion of the leasing contract; where no total payments have beenagreed in the leasing contract, the tax basis shall be based on the sumof the fair market value of the asset and relevant expenditures incurredby the lessee in the course of the conclusion of the leasing contract;4) the tax basis of fixed asset surplus shall be based on the completereplacement cost of the same-type fixed assets;5) the tax basis of a fixed asset that is acquired through donation,investment, non-monetary assets exchange or debt restructuring shallbe based on the fair market value of the asset and relevant taxes andexpenses paid;6) for reconstructed fixed assets, the reconstruction expendituresincurred in the course of reconstruction shall be added to the tax basisexcept the expenditures as stipulated by Article 13 (1) and (2) of theEIT Law.Article 59. Depreciation of fixed assets calculated using the straight-line depreciation method is deductible.。

游艇出海70岁以上免责协议

游艇出海70岁以上免责协议英文回答：Waiver of Liability for Senior Citizens on Yacht Excursions.Senior citizens aged 70 and above may participate in yacht excursions only after signing a comprehensive and thorough waiver of liability. This waiver serves to protect the yacht operator from any legal claims or liabilities arising from incidents or accidents that may occur during the excursion.The waiver should clearly stipulate the following:Acknowledgment of the risks inherent in yacht excursions, including but not limited to falls, slips, drowning, and sun exposure.Assumption of all risks by the senior citizen,including any pre-existing medical conditions that may be exacerbated by participating in the excursion.Release of the yacht operator from any liability for any injuries, damages, or losses suffered by the senior citizen during the excursion, regardless of whether such injuries, damages, or losses are caused by the negligence of the yacht operator or its employees.Understanding that the yacht operator is not responsible for providing medical care or assistance in the event of an emergency.Agreement to indemnify and hold harmless the yacht operator from any claims or lawsuits arising from the senior citizen's participation in the excursion.The waiver should be drafted in clear and unambiguous language and should be signed by the senior citizen in the presence of a witness. The witness should also sign the waiver to attest to the senior citizen's understanding and voluntary consent.In addition to the waiver of liability, senior citizens may be required to provide proof of medical insurance or a medical clearance from a physician before participating in a yacht excursion. This is to ensure that the seniorcitizen is medically fit to participate in the excursion and to protect the yacht operator from any liability in the event of a medical emergency.中文回答：针对70岁以上老年人游艇出海免责协议。

财经专业英语词汇(V

财经专业英语词汇(V财经专业英语词汇(V-W)财经专业英语词汇(V-W)valid and subsisting bill&nbsp有效及现存的汇票valid bilateral netting arrangement&nbsp有效双边净额结算协议valid branch registration certificate&nbsp有效分行登记证valid business registration certificate&nbsp有效商业登记证valid discharge&nbsp有效责任解除valid endorsement&nbsp有效背书valuable consideration&nbsp有值代价valuation&nbsp估值；估价valuation balance sheet&nbsp估值资产负债表valuation date&nbsp估值日期valuation effect&nbsp估值效果valuation list&nbsp估价册valuation of assets&nbsp资产估值valuation report&nbsp估值报告valuation strain&nbsp估值负担value&nbsp价值value at cost&nbsp成本值value index&nbsp价值指数value index for construction works&nbsp建筑工程价格指数value of cash-sweep chances&nbsp现金彩票活动的中彩机会的价值value of cash-sweep tickets sold&nbsp现金彩票活动售出的彩票价值value of construction works&nbsp建筑工程总值value of distribution&nbsp分派价值value of export&nbsp出口货值value of gross output&nbsp总产量的价值value of import&nbsp进口货值value of property&nbsp财产的价值value of re-export&nbsp转口货值value of sum assured&nbsp承保款项值value of the consideration&nbsp代价所值value-added product&nbsp附加值产品value-added tax [vat]&nbsp增值税value-at-risk model&nbsp风险数值模式value-for-money&nbsp衡工量值；合乎经济原则；合乎经济效益；物有所值value-for-money audit&nbsp衡工量值式审计；衡工量值式核数value-for-money criterion&nbsp衡工量值的准则value-for-money study&nbsp衡工量值式研究valuer&nbsp估价员；估价师；估值师value-weighted index&nbsp价值加权指数variable&nbsp变数；变动因素variable interest investment&nbsp浮息投资variable interest securities&nbsp浮息证券variation&nbsp波动variation of contract&nbsp更改合约的条款vendor&nbsp卖方；出售人；售卖人venture capital&nbsp创业资金；风险资本venture capital fund&nbsp创业资本基金venture capital market&nbsp创业资金市埸venture company&nbsp创业公司very substantial acquisition&nbsp非常重大的收购事项vested annuity&nbsp既得年金vested estate&nbsp既得产业权vested interest&nbsp既得权益；既得利益vested liabilities&nbsp既有负债vested reversionary bonus&nbsp既得的复归红利vesting date&nbsp归属日期vesting order&nbsp归属令viability&nbsp健全性；稳健性；财政上可行性vienna stock exchange&nbsp维也纳证券交易所vietnam finance company limited&nbsp越南财务有限公司virement&nbsp转帐visible trade&nbsp有形贸易visible trade account&nbsp有形贸易帐visible trade deficit&nbsp有形贸易逆差visible trade gap&nbsp有形贸易差额volatility&nbsp波动不定；股价波动volume index&nbsp物量指数volume of business&nbsp营业总额volume of trading&nbsp交投量；交易量volume of transaction&nbsp成交额；交易量voluntarily surrender&nbsp自愿交回voluntary agreement&nbsp无偿协议voluntary chargeable agreement for sale&nbsp可予征收印花税的无偿买卖协议voluntary code&nbsp自律守则voluntary disclosure of tax evasion&nbsp自动表白逃税情形voluntary disposition&nbsp无偿产权处置voluntary liquidation&nbsp自动清盘voluntary settlement&nbsp无偿授产安排voluntary winding-up&nbsp自动清盘vote&nbsp拨款vote on account&nbsp临时拨款vote on account warrant&nbsp临时拨款令；临时支款授权书vote on supplementary warrant&nbsp追加备付款项令；追加支款授权书voting of fund&nbsp拨款voting share&nbsp有表决权股份voucher&nbsp凭单；支款凭证；付款凭证；付款凭单wage&nbsp工资waiver&nbsp宽免；豁免；放弃waiver of fees&nbsp宽免费用waiver of loan&nbsp免除还款warehouse&nbsp仓库warrant&nbsp认股权证；拨款令；支款授权书warrant exercisable&nbsp可行使的认股权证warrant exercised [listing method]&nbsp行使认股权证〔上市方式〕warrant issue prospectus&nbsp认股权证发行章程warrant stock&nbsp认股权证；认购股权证书warrant to subscribe&nbsp认购权证wash sale&nbsp虚假销售；对销交易wayfoong credit limited&nbspwayfoong finance ltd.&nbspwayward and erratic movement&nbsp反复及不正常的变动weak&nbsp疲弱；偏软weak consumer spending&nbsp消费疲弱wealth effect&nbsp财富效应weight&nbsp权数weighted average&nbsp加权平均数weighted average of exchange rate&nbsp汇率的加权平均数weighted market capitalization&nbsp加权资本市值；加权市价总值weighted mean salary&nbsp加权平均薪金weighting system of the consumer price index&nbsp消费物价指数的权数模式well-capitalized&nbsp资本雄厚wellington stock exchange&nbsp惠灵顿证券交易所west germany's commerzbank index&nbsp西德商银指数westdeutsche landesbank girozentrale&nbsp西德意志州银行〔西德银行〕western european economies of greatest reference to hong kong&nbsp与本港经济最有关系的西欧国家western industrialized economy&nbsp西方工业国家westpac banking corporation&nbsp西太平洋银行whitewashed transaction&nbsp清洗交易wholesale bank&nbsp批发银行wholesale banking&nbsp批发银行业务wholesale tax&nbsp批发税wholly-owned subsidiary&nbsp全资附属公司w.i. carr indosuez capital asia limited&nbsp惠嘉融资亚洲有限公司wider margin of variation&nbsp较大幅度的偏差width of two tax bands&nbsp两个税阶的幅度wilful evasion&nbsp蓄意逃税will&nbsp遗嘱；意愿winding-up&nbsp清盘；结束winding-up order&nbsp清盘令winding-up petition&nbsp清盘呈请winding-up proceeding&nbsp清盘程序windsor declaration&nbsp《温莎声明》wing hang bank ltd.&nbsp永亨银行有限公司wing hang finance company limited&nbsp永亨财务有限公司wing lung bank limited&nbsp永隆银行有限公司wing lung finance limited&nbsp永隆财务有限公司winnipeg commodities exchange&nbsp温尼伯商品交易所winnipeg commodity clearing limited&nbsp温尼伯商品结算有限公司with recourse letter of credit&nbsp有追索权信用证withdrawal of offer&nbsp撤回要约withholding tax&nbsp预扣税；预扣税项without-profit business&nbsp不可分红业务with-profit business&nbsp可分红业务workforce&nbsp工作人口working balance&nbsp周转余额；营运结余working capital&nbsp营运资金；周转资金working group on corporate governance [stock exchange of hong kong limited]&nbsp公司管治工作小组〔香港联合交易所有限公司〕working group on financial facilities&nbsp财政设施工作小组working group on hong kong's economic relationship with china&nbsp香港与中国经济关系工作小组working group on new market development [stock exchange of hong kong limited]&nbsp新市场发展工作小组〔香港联合交易所有限公司〕working party on financial disclosure&nbsp财务资料披露工作小组working party on payment and settlement system&nbsp 支付及交收系统工作小组working population&nbsp工作人口works account&nbsp工程帐world bank&nbsp世界银行world bank group&nbsp世界银行集团world bank/international monetary fund annual meeting&nbsp世界银行／国际货币基金组织年会world competitiveness report 19xx [published by the international institute for management development and the world economic forum]&nbsp《一九ｘｘ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕world economic forum&nbsp世界经济论坛world gold council&nbsp世界黄金协会world trade organization [wto]&nbsp世界贸易组织〔世贸组织〕worldwide profit&nbsp来自世界各地的利润wound-up company&nbsp清盘公司write back&nbsp拨回；回记write down&nbsp减记write off&nbsp注销；撇帐write up&nbsp增记written commitment&nbsp书面承担written-down value&nbsp折余价值written-down value on disposal&nbsp变卖时折余价值财经专业英语词汇(V-W) 相关内容:。

别人家孩子借住免责协议书

别人家孩子借住免责协议书英文回答：When it comes to a child staying over at someone else's house, it's important to have a liability waiver in place to protect both parties involved. This agreement should outline the terms and conditions of the child's stay, as well as any potential risks or liabilities that may arise during their time there.The waiver should clearly state that the child's parents or legal guardians understand and acknowledge the risks involved in allowing their child to stay at someone else's house. It should also release the host from anylegal responsibility in the event of an accident or injury that may occur during the child's stay.In addition, the waiver should include emergency contact information for the child, as well as any relevant medical information or allergies that the host should beaware of. This will ensure that the host is prepared to handle any situation that may arise while the child is in their care.Overall, having a liability waiver in place when achild stays over at someone else's house is a proactive way to protect both parties and ensure that everyone is on the same page regarding the child's stay.中文回答：当孩子在别人家借住时，有一份责任豁免协议书是非常重要的，以保护双方的利益。

Liabilities

2021/4/9
8
Paragraph 1
The Board states that an obligation must have three characteristics to be reported as a liability:(1) the obligation must involve a future sacrifice of cash, goods, or services; (2) it must be an obligation of the enterprise; and (3) the transaction or event giving rise to the enterprise’s obligation must already have occurred.
2021/4/9
current liabilities 流动负债；短期负债
2021/4/9
2
New Words & Phrases
on credit赊账；赊(购) economic benefits 经济利益，经济效益 sinking funds（政府，公司等拨出的）偿债基金 maturity value到期值（本金加利息）
vt. 以…作抵押;担保
mortgage ['mɔ:ɡidʒ] vt.抵押；按揭 n. 抵押物
2021/4/9
6
New Words & Phrases
debenture bonds 信用债券
registered bonds 记名债券
coupon bonds
附息债券
finance [fai'næ ns] n. 财政，财政学；金融 vБайду номын сангаас.

免责协议英文模板

Section 1: IntroductionThis General Disclaimers and Liability Waiver Agreement (the "Agreement") is made between [Your Company Name] ("Company") and [Client/Participant Name] ("Participant") on [Date]. The Agreement sets forth the terms and conditions under which the Participant may engage in activities provided by the Company, and outlines the limitations of the Company's liability.Section 2: Acknowledgment of RisksThe Participant acknowledges that the activities provided by the Company involve certain risks, including but not limited to:- Physical injury- Property damage- Accidents- Exposure to hazards- Inclement weather- Equipment failureThe Participant understands that these risks are inherent in theactivities and cannot be eliminated or reduced by the Company.Section 3: Waiver of LiabilityIn consideration of the opportunity to participate in the activities provided by the Company, the Participant agrees to the following:1. The Participant waives any and all claims against the Company, its officers, directors, employees, agents, and representatives (collectively, the "Released Parties") arising out of or in any way connected with the Participant's participation in the activities.2. The Participant releases the Released Parties from any liability, claim, demand, action, or proceeding arising out of or in any way connected with the Participant's participation in the activities,including but not limited to any injuries, damages, or losses sustained by the Participant.3. The Participant agrees that the Released Parties shall not be liable for any special, indirect, incidental, or consequential damages arising out of or in any way connected with the Participant's participation in the activities.Section 4: IndemnificationThe Participant agrees to indemnify and hold harmless the Released Parties from any and all claims, actions, demands, losses, liabilities, damages, costs, and expenses (including, without limitation, reasonable attorneys' fees) arising out of or in any way connected with the Participant's participation in the activities.Section 5: Compliance with LawsThe Participant agrees to comply with all applicable federal, state, and local laws, regulations, and ordinances in connection with the Participant's participation in the activities.Section 6: Entire AgreementThis Agreement constitutes the entire agreement between the Participant and the Company with respect to the subject matter hereof and supersedes all prior agreements, understandings, negotiations, and discussions, whether written or oral, of the parties.Section 7: ModificationsNo amendment or modification of this Agreement shall be effective unless it is in writing and signed by both the Participant and an authorized representative of the Company.Section 8: Governing LawThis Agreement shall be governed by and construed in accordance with the laws of the [State/Country], without giving effect to any principles of conflicts of law.Section 9: Binding EffectThis Agreement shall be binding upon and inure to the benefit of the Participant and the Company, and their respective successors and assigns.Section 10: SignaturesBy signing below, the Participant acknowledges that they have read, understood, and agreed to the terms of this Agreement.[Client/Participant Name]_________________________[Date][Your Company Name]_________________________[Date]Note to the Company:Please ensure that this template is reviewed by a legal professional to ensure that it complies with all applicable laws and regulations. The Company should also retain a copy of this Agreement for its records.End of Agreement。

汇丰银行保险词汇

累积结余 (Accumulated value) ⼈寿保单（有储蓄成份的）之现⾦价值结余。

全险 (All Risks) 这个名词表⾯涵义使⼈有点混淆，以为这类保险包括范围相当⼴泛。

事实上，有些风险仍然不在承保之列。

换⾔之，投保⼈不应对「全险」⼀词顾名思义，⽽应详细阅读保单内的条⽂。

年⾦ (Annuity) 年⾦计划是⼀种向保险公司领取现⾦的保险计划，⽤途多以作为养⽼⾦。

保险公司会收取受领⼈（Annuitant）⼀笔款项作为⽀付年⾦的代价。

年⾦的受领⼈可以⼀个或多过⼀个，⽽购买年⾦可以在开始时⼀次过缴付，亦可以是预先分期缴付。

⽐例计算法 (Average) 保持⼗⾜的投保额，使承保⼈能收取⾜够的保费是极为重要的，如投保额不⾜，保险公司会采⽤「⽐例制度」。

这个制度乃为投保额不⾜的情况⽽设，让投保⼈需要承担不⾜部分的风险。

现时⼤部分财物和财务⽅⾯的保险都采⽤⽐例制度来计算赔偿。

「⽐例分担」条⽂ (Average condition) 应⽤于财物保险(船舶保险除外)。

如投保额低于重置财物之市值，则赔偿额会于赔偿时按⽐例减少。

受益⼈ (Beneficiary) 保单持有⼈所指定承受保险赔偿⾦的个⼈或个体。

改善 (Betterment) 投保于「赔偿契约」保单的财物，经重建或修理后有所改善。

盗窃罪 (Burglary) 通常指强⾏或以暴⼒进⼊或离开有关场所的偷窃⾏为，较完全偷窃保险的限制为多。

如果您有购买窃盗保险，则应查阅实际提供的承保范围，确保切合您的需要。

现⾦价值 (Cash value) 保单持有⼈在取消保单合约时可以取回之款项。

保险凭证 (Certificate of insurance) 由团体保单持有⼈对个别受保⼈发出之保险证明，内容清楚说明受保范围。

赔偿 (Claim) 根据保单条款⽽⽀付的款项。

损害赔偿合约 (Contract of indemnity) 适⽤于财物保险，⽬的是赔偿投保⼈遭受的损失，主要是避免投保⼈从不幸中获利（得到的赔偿⽐损失为⼤）。

免责协议英语怎么写

IntroductionThis General Disclaimers and Liability Waiver Agreement (the "Agreement") is made by and between [Your Company Name], a company organized and existing under the laws of [Jurisdiction], having its principal place of business at [Company Address] (hereinafter referred to as "Company"),and [Participant's Name or Participant's Company Name], an individual or entity (hereinafter referred to as "Participant"). The terms "you" and "your" shall refer to the Participant, and the terms "we," "us," and "our" shall refer to the Company.1. Acknowledgment of RisksThe Participant acknowledges that participation in activities organized by the Company involves certain risks and dangers, including but not limited to:- Injuries resulting from participation in physical activities, such as sports, fitness, or exercise programs.- Risks associated with the use of equipment, facilities, or vehicles provided by the Company.- Exposure to weather conditions, which may include extreme temperatures, high winds, or other adverse weather-related factors.- The inherent risks of engaging in any activity organized by the Company, including but not limited to travel, outdoor adventures, and educational programs.2. Assumption of RiskThe Participant acknowledges and agrees that:- They are fully aware of the risks involved in participating inactivities organized by the Company.- They assume full responsibility for any injury, loss, or damage that may occur as a result of their participation in such activities.- They will not hold the Company liable for any injury, loss, or damage sustained during their participation in activities organized by the Company.3. Release of LiabilityThe Participant hereby releases and forever discharges the Company, its officers, directors, employees, agents, representatives, successors, and assigns (collectively, the "Released Parties") from any and all claims, demands, actions, causes of action, suits, proceedings, liabilities, obligations, losses, damages, costs, or expenses of whatever kind or nature, whether known or unknown, anticipated or unanticipated, that arise out of or in any way connected with their participation inactivities organized by the Company.4. IndemnificationThe Participant agrees to indemnify, defend, and hold harmless the Released Parties from and against any and all claims, actions, demands, causes of action, suits, proceedings, liabilities, obligations, losses, damages, costs, or expenses of whatever kind or nature that arise out of or in any way connected with their participation in activities organized by the Company.5. Waiver of Consequential DamagesThe Participant agrees to waive any and all claims for special, indirect, incidental, or consequential damages, including without limitation, loss of profits, business interruption, or loss of data, that may arise outof or in any way connected with their participation in activities organized by the Company.6. Entire AgreementThis Agreement constitutes the entire agreement between the parties and supersedes all prior agreements, representations, and understandings, whether written or oral, relating to the subject matter hereof.7. Governing LawThis Agreement shall be governed by and construed in accordance with the laws of the [Jurisdiction], without regard to its conflict of laws principles.8. SignaturesThis Agreement may be executed in one or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. This Agreement shall become effective upon the execution of this Agreement by both parties.IN WITNESS WHEREOF, the parties have executed this General Disclaimers and Liability Waiver Agreement as of the date first above written.[Your Company Name]By: ___________________________Name: ___________________________Title: ___________________________Date: ___________________________[Participant's Name or Participant's Company Name]By: __________________________。

免责协议英文的正式表达

This General Disclaimers and Liability Waiver Agreement (the “Agreement”) is entered into between [Your Company Name], a company organized and existing under the laws of [Jurisdiction], with a registered address at [Company Address] (hereinafter referred to as“the Company”) and the user or participant (hereinafter referred to as “the User” or “you”) of the Company’s products, services, or facilities (collectively, the “Services”).1. Purpose of the AgreementThe purpose of this Agreement is to clearly define the limitations ofthe Company’s liability and the disclaimers applicable to the Services provided by the Company. By using the Services, the User acknowledgesthat they have read, understood, and agreed to be bound by the terms and conditions set forth in this Agreement.2. Limitation of LiabilityThe Company shall not be liable for any indirect, special, incidental,or consequential damages arising out of or in any way connected with the use of the Services, including but not limited to damages for loss of profits, loss of data, or any other commercial or personal damages, even if the Company has been advised of the possibility of such damages.The User acknowledges that the Services are provided on an “as is” and “as available” basis. The Company does not warrant that the Services will be uninterrupted, error-free, or free from viruses or other harmful components. The User agrees to use the Services at their own risk.3. Disclaimers3.1 Accuracy of Information: The Company does not guarantee the accuracy, completeness, or timeliness of the information provided through the Services. The User acknowledges that any reliance on such information is at their own risk.3.2 Third-Party Content: The Services may contain links to third-party websites or resources. The Company is not responsible for the availability, content, or accuracy of such sites or resources. The Useracknowledges and agrees that the Company shall not be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with the use of or reliance on any such content, goods, or services available on or through any such site or resource.3.3 Modifications and Interruptions: The Company reserves the right to modify or discontinue the Services (or any part thereof) at any time without notice, and the User agrees that the Company shall not be liable to the User or any third party for any modification, suspension, or discontinuance of the Services.4. User’s ResponsibilityThe User agrees to use the Services in accordance with all applicable laws, regulations, and this Agreement. The User is solely responsiblefor any and all activities that occur under their account or password, and the User agrees to notify the Company immediately of any unauthorized use of their account or password.5. IndemnificationThe User agrees to indemnify, defend, and hold harmless the Company, its officers, directors, employees, agents, and successors in interest from and against any and all claims, losses, damages, liabilities, costs, and expenses (including reasonable attorney fees) arising out of or in connection with the User’s use of the Services or violation of this Agreement.6. Governing Law and JurisdictionThis Agreement shall be governed by and construed in accordance with the laws of [Jurisdiction]. Any disputes arising out of or in connection with this Agreement shall be subject to the exclusive jurisdiction of the courts of [Jurisdiction].7. Entire AgreementThis Agreement constitutes the entire agreement between the Company and the User regarding the Services and supersedes all prior orcontemporaneous agreements, whether written or oral, between the Company and the User.8. Acceptance of TermsBy using the Services, the User acknowledges that they have read this Agreement, understand it, and agree to be bound by。

危重病人治疗免责协议书范本

危重病人治疗免责协议书范本英文回答：Waiver Agreement for Treatment of Critically Ill Patients.This Waiver Agreement is entered into on [date] between [hospital/medical facility name] and the patient [patient name] or their legal representative [legal representative name], in consideration of the following terms and conditions:1. The patient, or their legal representative, acknowledges that the patient is critically ill and requires urgent medical treatment to address their condition.2. The hospital/medical facility has informed the patient, or their legal representative, of the risks associated with the proposed medical treatment, includingbut not limited to potential complications, side effects, and risks of the treatment.3. The patient, or their legal representative, understands and agrees that despite the best efforts of the medical professionals, there may be risks and uncertainties associated with the treatment, and that the outcome cannot be guaranteed.4. The patient, or their legal representative, agrees to release and hold harmless the hospital/medical facility, its employees, agents, and medical professionals from any and all claims, liabilities, or demands arising out of orin any way related to the medical treatment provided to the patient.5. This Waiver Agreement shall be binding upon the patient, or their legal representative, and their respective heirs, executors, administrators, and assigns.6. The patient, or their legal representative, acknowledges that they have had the opportunity to askquestions and seek clarification regarding the proposed medical treatment, and that they are entering into this Waiver Agreement voluntarily and without any undue influence.7. The patient, or their legal representative, acknowledges that they have read and understood the terms of this Waiver Agreement and have had the opportunity to seek independent legal advice if desired.By signing below, the patient, or their legal representative, acknowledges that they have read and understood the terms and conditions of this Waiver Agreement and agree to be bound by its terms.[Patient's Signature] [Date][Hospital/Medical Facility Representative's Signature] [Date]中文回答：危重病人治疗免责协议书。

帮别人接送孩子的免责协议书

帮别人接送孩子的免责协议书英文回答：As a responsible adult, it is important to have a clear and comprehensive agreement when offering to transport someone else's child. This agreement helps to protect both parties involved and ensures that everyone understandstheir responsibilities and liabilities. Below is a sample of a liability waiver agreement for providingtransportation services for someone else's child.Liability Waiver Agreement for Providing Transportation Services for Someone Else's Child.I, [Your Name], hereby agree to provide transportation services for [Child's Name] as requested by[Parent/Guardian's Name]. This agreement outlines the terms and conditions of our arrangement and serves as a liability waiver.1. Transportation Details:I will transport [Child's Name] from [Pick-up Location] to [Drop-off Location].The transportation services will be provided on the following days and times: [Specify days and times].The duration of this transportation arrangement will be from [Start Date] to [End Date].2. Responsibilities:I will ensure the safety and well-being of [Child's Name] during transportation.I will comply with all traffic laws and regulations.I will maintain a valid driver's license and insurance coverage.I will notify [Parent/Guardian's Name] in advance ofany changes to the transportation schedule.3. Release of Liability:I understand and acknowledge that transportation involves inherent risks, including but not limited to accidents, injuries, or property damage.I agree to release and hold harmless[Parent/Guardian's Name] from any and all claims, damages, or liabilities arising from the transportation services provided.I understand that this release of liability applies to all future transportation services provided for [Child's Name].4. Emergency Situations:In the event of an emergency during transportation, I will contact [Parent/Guardian's Name] immediately and follow their instructions.I will carry a copy of [Child's Name]'s emergency contact information with me at all times.5. Compensation:I will provide transportation services for [Child's Name] free of charge.I understand that I am not entitled to any compensation or reimbursement for expenses incurred during transportation.By signing below, I acknowledge that I have read, understood, and agreed to the terms and conditions outlined in this liability waiver agreement.Signature: [Your Signature]Date: [Date]中文回答：作为一个负责任的成年人，在为他人提供接送孩子的服务时，拥有一份清晰而全面的协议非常重要。