行政级别英文对照
会计专业术语中英文对照
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases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 transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease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) normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC(original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on-condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的）统一销售计划one-stop shopping一站式采购one-way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的）外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement（对）特定对象（直接）销售private-label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。
海员职位英语对照
职位英语对照1.甲板部 Deck department船长 Captain(Master)大副 Chief officer二副 Second officer三副 Third office驾助 Assistant officer见习驾驶员 Cadet管事 Purser报务员 Radio office水手长 Boatswain(Bosun)一水、舵工 Able bodiedsailor(quarter?master)(helms man) (Able seaman)AB二水 Ordinary sailor (ordinary seaman) OS 木匠 Carpenter2.机舱部 Engine?room department轮机长 Chief engineer大管轮 Second engineer二管轮Third engineer三管轮 Fourth engineer轮机助理 Assistant engineer电机员 Electrical engineer机匠长 No.1 motorman机匠、加油Motorman/oiler冷藏员 Refrigerating engineer 见习轮机员 Assistant engineer 机舱实习生（学徒）Engine cadet 钳工 Fitter3.业务部 Steward department大厨 Chief cook二厨 Second cook餐厅服务员 Mess boy清洁工 Wiper大台服务员 Cheef steward小台服务员 Steward医生Doctor4.其它 Others引航员 Pilot代理 Agent船舶供应商 Shipchandler值守人员 Watch man港长 Harbour master海关官员 Customs officer移民官员 Immigration officer水上警察 Water police监督员 Superintendent验船师、检验员 Surveyor检疫官员 Quarantine officer巴拿马证船员中英文职位对照表职务（中文）职务（英文简写）职务（英文）船长 CAPT MASTER大副 C/O FIRST DECK OFFICER二副 2/O SECOND DECK OFFICER三副 3/O THIRD DECK OFFICER轮机长 C/E CHIEF ENGINEER OFFICER大管轮 1/E FIRST ENGINEER OFFICER二管轮 2/E SECOND ENGINEER OFFICER三管轮 3/E THIRD ENGINEER OFFICER水手长 BSN BOSUN木匠 CARP CARPENTER付水手长 CASS CASSAB一水 A.B ABLE SEAMAN二水 O.S ORDINARY SEAMAN甲板实习生 D/C DECK CADET铜匠 FTR FITTER加油长 NO.1 NO.1 OILER机工 MM MOTORMAN加油 OIL OILER抹油 WIP WIPER轮机实习生 E/C ENGINE CADET电工 E/E ELECTRICIAN大厨 CH/C CHIEF COOK水手厨 CR/C CREW COOK大台（服务生） M/B STEWARD二台（服务生） M/B MESS BOY船上组织系统和人员职责一、船上组织系统远洋货轮一般都在万吨以上，全船人员一般定员19—24人。
国家机构及职务英文译词汇总
国家机构及职务英文译词汇总1. State Council - 国务院2. Ministry of Foreign Affairs - 外交部3. Ministry of Education - 教育部4. Ministry of Finance - 财政部5. Ministry of Commerce - 商务部6. Ministry of Agriculture and Rural Affairs - 农业农村部7. Ministry of Justice - 司法部8. Ministry of Culture and Tourism - 文化和旅游部9. Ministry of Public Security - 公安部10. Ministry of National Defense - 国防部11. Ministry of Human Resources and Social Security - 人力资源和社会保障部12. Ministry of Science and Technology - 科技部13. Ministry of Industry and Information Technology - 工业和信息化部14. National Development and Reform Commission - 国家发展和改革委员会15. National Health Commission - 国家卫生健康委员会16. State Administration of Taxation - 国家税务总局17. State Administration for Market Regulation - 国家市场监督管理总局18. State Administration of Foreign Exchange - 国家外汇管理局19. State Administration of Radio and Television - 国家广播电视总局20. State Administration for Industry and Commerce - 国家工商行政管理总局1. 国务院 - State Council2. 外交部 - Ministry of Foreign Affairs3. 教育部 - Ministry of Education4. 财政部 - Ministry of Finance5. 商务部 - Ministry of Commerce6. 农业农村部 - Ministry of Agriculture and Rural Affairs7. 司法部 - Ministry of Justice8. 文化和旅游部 - Ministry of Culture and Tourism9. 公安部 - Ministry of Public Security10. 国防部 - Ministry of National Defense11. 人力资源和社会保障部 - Ministry of Human Resources and Social Security12. 科技部 - Ministry of Science and Technology13. 工业和信息化部 - Ministry of Industry and Information Technology14. 国家发展和改革委员会 - National Development and Reform Commission15. 国家卫生健康委员会 - National Health Commission16. 国家税务总局 - State Administration of Taxation17. 国家市场监督管理总局 - State Administration for Market Regulation18. 国家外汇管理局 - State Administration of Foreign Exchange19. 国家广播电视总局 - State Administration of Radio and Television20. 国家工商行政管理总局 - State Administration for Industry and Commerce。
人力资源管理专业词汇(中英文对照)
人力资源管理专业词汇( 中英文对照) 人力资源管理:(Human Resource Management ,HRM)人力资源经理:( human resource manager)高级管理人员:(executive)职业:(profession)道德标准:(ethics)操作工:(operative employees)专家:(specialist)人力资源认证协会:(the Human Resource Certification Institute ，HRCI)外部环境:(external environment)内部环境:(internal environment)政策:(policy)企业文化:(corporate culture)目标/使命:(mission)股东:(shareholders/stakeholder)非正式组织:(informal organization)跨国公司:(multinational corporation ，MNC)管理多样性:(managing diversity)、工作:(job)职位:(posting)工作分析:(job analysis)工作说明:(job description)工作规范:(job specification)工作分析计划表:(job analysis schedule ，JAS)职位分析问卷调查法:(Management Position Description Questionnaire ，MPDQ) 行政秘书:(executive secretary)地区服务经理助理:(assistant district service manager)、人力资源计划:(Human Resource Planning ，HRP)战略规划:(strategic planning)长期趋势:(long term trend)要求预测:(requirement forecast)供给预测:(availability forecast)管理人力储备:(management inventory)裁减:(downsizing)人力资源信息系统:(Human Resource Information System ，HRIS)四、招聘:(recruitment)员工申请表:(employee requisition)招聘方法:(recruitment methods)内部提升:(Promotion From Within ,PFW)工作公告:(job posting)广告:(advertising)职业介绍所:(employment agency)特殊事件:(special events)实习:(internship)五、选择：(selection)选择率:(selection rate)简历:(resume)标准化:(standardization)有效性:(validity)客观性:(objectivity)规范:(norm)录用分数线:(cutoff SCORe)准确度:(aiming)业务知识测试:(job knowledge tests) 求职面试:(employme nt in terview) 非结构化面试：(un structured in terview) 结构化面试:(structured in terview) 小组面试:(group in terview) 职业兴趣测试：(vocational interest tests) 会议型面试:(board in terview)六、组织变化与人力资源开发人力资源开发：(Human Resource Development ，HRD) 培训:(training) 开发:(development) 定位:(orientation) 训练:(coaching) 辅导:(mentoring)经营管理策略:(business games)案例研究:(case study)会议方法:(conference method)角色扮演:(role playing)工作轮换:(job rotating)在职培训:(on-the-job training ,OJT)媒介:(media)七、企业文化与组织发展企业文化:(corporate culture)组织发展:(organization development ，OD)调查反馈:(survey feedback)质量圈:(quality circles)目标管理:(management by objective ，MBO) 全面质量管理:(Total Quality Management ，TQM) 团队建设:(team building)八、职业计划与发展职业:(career)职业计戈U :(career planning)职业道路:(career path)职业发展:(career development)自我评价:(self-assessment)职业动机：(career anchors)九、绩效评价绩效评价:(Performanee Appraisal , PA)小组评价:(group appraisal)业绩评定表:(rating scales method)关键事件法:(critical incident method)排歹U法:(ranking method)平行比较法:(paired comparison)硬性分布法:(forced distribution method)晕轮效应:(halo effect)宽松:(leniency)严格:(strictness)360 反馈:(360-degree feedback)叙述法:(essay method)集中趋势:(central tendency)十、报酬与福利报酬:(compensation)直接经济报酬:(direct financial compensation)间接经济报酬:(indirect financial compensation)非经济报酬：(no financial compensation)公平:(equity)外部公平：(external equity)内部公平:(internal equity)员工公平:(employee equity)小组公平:(team equity)工资水平领先者:(pay leaders)现行工资率:(going rate)工资水平居后者:(pay followers)劳动力市场:(labor market)工作评价:(job evaluation)排歹U法:(ranking method)分类法:(classification method)因素比较法:(factor comparison method)评分法:(point method)海氏指示图表个人能力分析法:(Hay Guide Chart-profile Method) 工作定价:(job pricing)工资等级:(pay grade)工资曲线:(wage curve)工资幅度:(pay range)十一、福利和其它报酬问题福利(间接经济补偿"welfare)额外福利(fringe ben efit)员工股权计划：(employee stock ownership plan , ESOP)值班津贴:(shift differential)奖金：(incentive compensation)分红制:(profit sharing)十二、安全与健康的工作环境安全:(safety)健康：(health)频率:(frequency rate)紧张:(stress)角色冲突:(role conflict)催眠法:(hyp no sis)酗酒:(alcoholism)十三、员工和劳动关系工会：(union)地方工会:(local union)行业工会:(craft union)产业工会:(industrial union)全国工会：(national union)谈判组:(bargaining union)劳资谈判:(collective bargaining)仲裁:(arbitration)罢工:(strike)内部员工关系:(internal employee relations)纪律:(discipline)纪律处分:(disciplinary action)申诉:(grievanee)降职:(demotion)调动:(transfer)晋升:(promotion)十四、人力资源管理常用短语英汉对照表Actio n lear ning :行动学习Alternati on ran ki ng method :交替排序法Annual bonus :年终分红Applicati on forms :工作申请表Appraisal in terview :评价面试Aptitudes :资质Arbitration :仲裁Atte ndance incen tive pla n 参与式激励计戈UAuthority 职权Behavior modeli ng :行为模拟Behaviorally an chored rati ng scale (bars) : 行为锚定等级评价法Ben chmark job :基准职位Ben efits :福利Bias :个人偏见Boycott :联合抵制Bumping/layoff procedures :工作替换/临时解雇程序Burnout :耗竭Ca ndidate-order error :候选人次序错误Capital accumulati on program : 资本积累方案Career an chors :职业锚Career cycle :职业周期Career pla nning and developme nt 职业规划与职业发展Case study method :案例研究方法Central ten de ncy :居中趋势Citations :传讯Civil Rights Act :民权法Classes :类Classificati on (or gradi ng) method 归类(或分级)法Collective barga ining :集体谈判Comparable worth :可比价值Compe nsable factor :报酬因素Computerized forecast :计算机化预测Co nte nt validity :内容效度Criterion validity :效标效度Critical in cide nt method :关键事件法Davis-Bacon Act (DBA):戴维斯一佩根法案Day-to-day-collective barga ining :日常集体谈判Decline stage :下降阶段Deferred profit-shari ng pla n :延期利润分享计划Defined ben efit :固定福利Defined con tribution :固定缴款Departme nt of Labor job an alysis 劳工部工作分析法Discipline :纪律Dismissal :解雇；开除Downsizing :精简卜五、其他考评assessment试用期probatio nary period考核appraisal绩效改进考核performa nee improveme nt appraisal期终评议annual appraisal反馈feedback沟通communication干部部(处) HR subdivisi on综合评定overall appraisal转正probation passed定级grading辞退dismissal价值导向value-orie ntati on劳动合同labour contract任职状况compete ncy 劳动态度worki ng attitude 工作绩效performa nee 考察期probatio n 月度考核mon thly appraisal 思想导师me ntor 关键事件critical events 关键行为critical behavior 责任结果respon sibility and result orie ntati on 业务变革bus in ess reform 双向沟通two-way com muni cati on 目标承诺objectives commitme nt 绩效承诺performa nee commitme nt 绩效评价者first-level appraiser 考核责任者sec on d-level appraiser 考核复核者final appraiser 功能部门functional dept.个人绩效承诺personal bus in ess commitme nt绩效辅导coach ing 绩效考核performa nee appraisal 多主管、多角色、矩阵式"multi-ma nagers, multi-roles, matrix"季度绩效考核quarterly performa nee appraisal年度综合评定ann ual overall appraisal跨部门团队cross-fu ncti onal team 结果目标承诺objective and result commitme nt 执行措施承诺executive commitme nt团队合作承诺team commitme nt在职on job 自评self-appraisal 职业等professional grade 普通等normal grade 基础等basic grade 预备等prelimi nary grade 述职performanee report 业务部门line departme nt 支持部门support departme nt 核心竞争力core compete ncy 年度财务报告ann ual finan cial report业务规戈U bus in ess pla nning 中期财务报告mid-term finan cial report预算budget 愿景与战略visio n & strategy 客户满意度customer satisfacti on 挑战目标challe nging objectives宏观管理macro-ma nageme nt预测forecast/predict社会医疗保险social medical insurance商业医疗保险commercial medical in sura nee缴费与门诊补助medical expenses and outpatient subsidies住院治疗与预防保健基金fund for hospitalizati on and preve ntive health华为最高补助线Huawei maximum subsidies line社保最高支付线maximum line of social security payme nt社保起付线minimum line of social security payme nt 高额医药费补助large amount of subsidies on medical fees基本和非基本医药费basic and other medical fees（非）定点医疗机构（non-） desig nated medical organi zatio n报销时限reimbursement time limit钟点制员工temporary employee 合同制员工contract employee 社会保险social in sura nee 商业保险commercial in sura nee 附加补助additio nal subsidy 保额标准compe nsati on sta ndard 工龄补助subsidy on service len gth 招聘调配咅 B recruitme nt and allocati on departme nt 考核薪酬处appraisal and salary section 任职资格管理咅 B compete ncy and qualificati on man ageme nt departme nt人事处pers onnel departme nt 任职资格compete ncy and qualificati on任职资格管理compete ncy and qualificati on man ageme nt认证competency and qualification assessment任职资格标准compete ncy and qualificati on sta ndard级别level 等级grade 资格类另U types of qualificati on技能skill素质competency必备知识kno wledge招聘recruitment考核assessment择优录用en roll the excelle nt people有限授权limited empower保密、回避"Confidential, alienation"人才库huma n resources bank资格审查HR in terview专业面试tech nical/professi onal in terview综合面试overall in terview审批approve面试资格人qualified in terviewer招聘质量控制小组recruitme nt quality con trol team形象image 谈吐speech 求职动机motivati on 素质特征compete ncies 工作适应性job adaptati on录用人员与拟聘岗位要求的吻合度suitability招聘成本recruitme nt cost 招聘周期recruitme nt cycle 用人需求requisiti on 职位说明书job descripti on 人力规戈U /用人计戈U man power pla nning 效果评估recruitme nt evaluati on 竞争对手competitor 平面广告advertiseme nt 网络广告n etwork advertiseme nt 猎头、猎头公司headhu nter人才交流会job fair 技术交流会tech ni cal conferences展览会exhibition（专场）招聘会career day推荐recommend 内部推荐in ternal referral 投入产出比In put and output ratio发布渠道publicati on cha nnel 急缺人才tale nt in urgent n eed 稀缺人才scarce tale nt 特殊人才tale nt with special skills 现场招聘on-site recruit ing 考核流程assessme nt procedure 组长负责制team leader respon sible system 出差报告bus in ess trip report 应聘材料docume ntati on 筛选scanning电话面试telepho ne in terview 复试sec ond time in terview 权签人final approval 实习人员in tern 聘书offer letter 劳动关系labor relati on 劳动合同labor con tract 预支工资prepaid salary 甄选selection素质测评compete ncy test 试题库in terview questi ons 案例case内部劳动力市场internal huma n resources pool 人力资源配置huma n resources deployme nt职类position type职位position组织效益orga ni zati onal effect iven ess人均效率average personal efficie ncy测评指标assessme nt in dicator监控体系mon itori ng system组织结构orga ni zati onal structure组织结构调整organi zati onal structure adjustme nt 工作移交hand over离任审计resig n audit上岗report to duty岗位适应性培训post adjustability training任命nomination辞职resignation辞退dismissal劝退special condition dismissal自动离职auto-resig nati on除名dismissal业务量（工作量）bus in ess volume转岗internal transfer岗位轮换job rotation周边锻炼lateral practice 轮训rotation training 借调temporarily transfer 富余人员redundant staff。
会计专业术语中英文对照
a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的)附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law(美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的)机身airports 机场airworthiness directives (飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT （Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix (契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm’s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset—based lessor 立足于资产的出租人asset—oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title）所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium—term financing 固定利率中期融资可得到的程度available—for—sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金(各期应付的租金）beneficiaries受益人big—ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书(美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option）廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build—to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务)business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by（e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer—added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular（mobile）移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code(德国）民法典civil law country(欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税）填补（福利开支)client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility(信息传递中的)可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的)合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务(飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的)险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor（经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion(衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage）指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt—equity treatment债务－权益处理debtor债务人debt-to—equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double—dip tax leases(租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end—of—term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国)环境责任法EPS（earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA( Employee Retirement Income and Security Act)（美国)雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate(房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO（early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利,例如购买任择权时的）价格exhaustion损耗Exhibit(契约性文件的）附件EXIM bank（美国)进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA（Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases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 transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13(美国）财务会计标准委员会第13号说明：租赁FASIT （financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court(德国)联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee—based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的）财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV（fair market rental value）公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押(抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的)四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front—end payment前端支付FSL（full-service lease）全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non—full—payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle）公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的)代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD（gross profit tax deferral）毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的）协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use(设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC（initial direct costs）初始直接费用identification确认idle capacity闲置的能力IFC（International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率(指跟着某个基准利率走的利率) index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin—aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的)国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO（International Organization of Securities Commissions)证券委员会国际组织IRC(Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS（Internal Revenue Service）（美国）国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment(为）提前结束(租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease—out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems(手工的或电脑的)租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor’s internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy(来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile—type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证）merges合并merit review process事实真相检查程序middle—market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror—in/mirror—out principle(飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money—over—money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month—to—month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging）核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL(The National Conference of Commissioners on Uniform State Laws)(美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁(指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non—appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non—delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non—recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease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）normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的)通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC（original equipment cost)设备原值off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on—condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的)统一销售计划one—stop shopping一站式采购one—way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的)外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment （the equipment）不动产、厂场或其它设备（设备) players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement(对）特定对象（直接）销售private—label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。
影视制作各职位中英文对照详解
影视制作各职位中英文对照详解AAdditional Camera 副摄影/副机摄影师又被称为B Camera，副摄影一般指一位摄影机操作员，操作一台副摄像机来完成拍摄.一般在好莱坞，电影拍摄并非由一台摄影机完成，或是需要多台摄影机从不同角度拍摄，这时，除了主摄影师外，其他摄影师（摄影机操作员）均可称为Additional Camera。
注，每一台机器除了副摄影外当然还需要副摄影助理。
Armorer 枪械师枪械师主管影片拍摄中的所有枪械,武器及冷兵器。
他们的职责有挑选枪械与弹药,确保所有人安全，维护打理枪械，枪械顾问，保证所有枪械的合法性和安全。
在美国，无论多大多小的电影片场（包括学生片场）都必须有枪械师在场监督。
一般枪械师必须持有枪械师执照. Art Director 艺术总监/艺术监督核心职位之一，艺术总监监督和管理片场所有美术部门工作人员，包括设计，建筑，制作的所有工种进行有效的工作。
艺术总监听命与“美术指导”(Production Designer），注意不要将二者混淆，以及不应翻译成艺术导演。
这里Director是监督指导的意思。
Assistant Camera 摄影助理核心职位,分为1st Assistant Camera,第一摄影助理，简称1st AC;和2nd Assistant Camera，第二摄影助理,简称2nd AC。
第一摄影助理是管理和维护他所负责的这台摄影机的所有状况。
他负责管理除他之外的所有其他摄影助理进行对摄影机的管理工作，并且负责摄影机的维护和保证摄影机的正常运行.在拍摄中，他除了要进行安置摄影机的工作外（包括组装，换镜头，清理维护等等一系列工作）主要负责变焦的工作,所以在欧洲，他又被称为变焦员（focus puller）.不过变焦员有可能是单独的另外一个人，但第一摄影助理是一台摄影机的全权负责人，他是无论多大规模拍摄中决不可或缺的。
第二摄影助理是协助第一摄影助理打理摄影机的人。
军队各军衔的英文名称
美中军衔英文名称对照表[原创] 2007-07-16 17:50:18| 分类：默认分类| 标签：|字号大中小订阅U.S.ARMY 美国陆军General of the Army (O-11)五星上将General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉SERGEANT MAJOR OF THE ARMY（E-9）陆军总军士长COMMAND SERGEANT MAJOR（E-9）总军士长（旅级单位）SERGEANT MAJOR （E-9）一级军士长（营级单位）FIRST SERGEANT（E-8）二级军士长（连级单位负责人）Master Sergeant （E-8）二级军士长（非负责人）Sergeant First Class （E-7）三级军士长STAFF SERGEANT（E-6）上士Sergeant （E-5）中士Corporal （E-4）下士SPECIALIST（E-4）技术军士Private First Class （E-3）一等兵（上等兵）Private（E-2）二等兵Basic Private（E-1）新兵U.S.AIR FORCE美国空军General of the Air Force (O-11)五星上将General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Master Sergeant of the AirForce（E-9）空军总军士长Command Chief Master Sergeant（E-9）一级军士长Chief Master Sergeant（E-9）一级军士长First Sergeant（E-8）二级军士长Senior Master Sergeant（E-8）二级军士长Master Sergeant（E-7）三级军士长First Sergeant（E-7）三级军士长Technical Sergeant（E-6）技术军士Staff Sergeant（E-5）上士Senior Airman（E-4）下士Airman First Class（E-3）一等兵（上等兵）Airman （E-2）二等兵Airman Basic（E-1）新兵U.S.NAVY 美国海军Fleet Admiral (O-11)海军五星上将Admiral (O-10)海军上将Vice Admiral (O-9)海军中将Rear Admiral (O-8)海军少将，现名：Rear Admiral(upper half)Commodore (O-7)海军准将，现名：Rear Admiral(lower half)Captain (O-6)海军上校Commander (O-5)海军中校Lieutenant Commander (O-4)海军少校Lieutenant (O-3)海军上尉Lieutenant Junior Grade（LTJG）(O-2)海军中尉Ensign (O-1)海军少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Master Chief Petty Officer of the Navy（E-9）海军总军士长Master Chief Petty Officer（E-9）一级军士长Senior Chief Petty Officer（E-8）二级军士长Chief Petty Officer 军士长（E-7）三级军士长Petty Officer First Class（E-6）上士Petty Officer Second Class（E-5）中士Petty Officer Third Class（E-4）下士Seaman（E-3）一等兵（上等兵）Seaman APPRENTICE（E-2）二等兵Seaman Rectuit（E-1）新兵U.S.MARINE CORPS 美国海军陆战队General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Sergeant Major of the Marine Corps（E-9）海军陆战队总军士长Sergeant Major （E-9）一级军士长Master Gunnery Sergeant（E-9）一级军士长First Sergeant（E-8）二级军士长Master Sergeant（E-8）二级军士长Gunnery Sergeant（E-7）三级军士长Staff Sergeant （E-6）上士Sergeant（E-5）中士Corporal（E-4）下士Lance Corporal（E-3）一等兵（上等兵）Private First Class（E-2）二等兵Private（E-1）新兵U.S.Coast Guard 美国海岸警卫队Admiral (O-10)上将Vice Admiral (O-9)中将Rear Admiral (O-8)少将，现名：Rear Admiral(upper half)Commodore (O-7)准将，现名：Rear Admiral(lower half)Captain (O-6)上校Commander (O-5)中校Lieutenant Commander (O-4)少校Lieutenant (O-3)上尉Lieutenant Junior Grade（LTJG）(O-2)中尉Ensign (O-1) 少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Master Chief Petty Officer of the C.G.（E-9）海岸警卫队总军士长Command Master Chief Petty Officer（E-9）一级军士长Master Chief Petty Officer（E-9）一级军士长Senior Chief Petty Officer（E-8）二级军士长Chief Petty Officer 军士长（E-7）三级军士长Petty Officer First Class（E-6）上士Petty Officer Second Class（E-5）中士Petty Officer Third Class（E-4）下士Seaman（E-3）一等兵（上等兵）Fireman（E-3）一等兵（上等兵）Airman（E-3）一等兵（上等兵）Seaman APPRENTICE（E-2）二等兵Fireman APPRENTICE（E-2）二等兵Airman APPRENTICE（E-2）二等兵Seaman Rectuit（E-1）新兵Fireman Rectuit（E-1）新兵Airman Rectuit（E-1）新兵美国的军官职务编制军衔规参谋长联席会议主席、军种参谋长、战区司令官为上将；军种副参谋长、军长、舰队司令为中将；师长、航空母舰特混部队司令为少将；副师长、独立旅旅长为准将；团长、空军联队长、舰长为上校；营长、舰艇中队长为中校；副营长、舰艇分队长为少校；•连长为上尉；副连长为中尉；排长为少尉。
职称头衔中英文对照
称谓英文名称大全中英文词语对照校长（大学）president of Beijing University校长（中小学）principal/headmaster of Donghai Middle School院长（大学下属）dean of the Graduate School系主任（大学学院下属）chair/chairman of the English Department会长/主席（学/协会）president of the Student Union, Shanghai University厂长（企业）director of the Machine Tools Manufacturing Plant院长（医院）director of Huandong Hospital主任（中心）director of the Business Center主任（行政）director of Foreign Affairs Office行长（银行）president of the Bank for International Settlements董事长（企业）chairman of the Board of Directors董事长（学校）Chairmen of the Board of Trustees首席长官的汉语称谓以“总……”表示，而表示首席长官的英语称谓语则常带有chief, general, head, managing 这类词，因此当翻译冠以“总”字的头衔时，需遵循英语头衔的表达习惯：总书记general secretary总工程师chief engineer总会计师chief accountant总建筑师chief architect总编辑chief editor; editor-in-chief; managing editor总出纳chief cashier; general cashier总裁判chief referee总经理general manager; managing director; executive head总代理general agent总教练head coach总导演head director总干事secretary-general; commissioner总指挥commander-in-chief; generalissimo总领事consul-general总监chief inspector; inspector-general; chief impresario总厨head cook;chef有些部门或机构的首长或主管的英译，可以一些通用的头衔词表示，例如下列机构的负责人可以用director, head, 或chief来表示：司（部属）department厅（省属）department署（省属）office （行署为administrative office）局bureau所institute处division科section股section室office教研室program/section例：局长director of the bureau, head of the bureau, bureau chief国务院the State Council 属下的部为ministry, 所以部长叫做minister。
(完整)人力资源管理专业词汇中英文对照
人力资源管理专业词汇(中英文对照)人力资源管理:(Human Resource Management ,HRM)人力资源经理:( human resource manager)高级管理人员:(executive)职业:(profession)道德标准:(ethics)操作工:(operative employees)专家:(specialist)人力资源认证协会:(the Human Resource Certification Institute，HRCI)外部环境:(external environment)内部环境:(internal environment)政策:(policy)企业文化:(corporate culture)目标/使命:(mission)股东:(shareholders/stakeholder)非正式组织:(informal organization)跨国公司:(multinational corporation，MNC)管理多样性:(managing diversity)二、工作:(job)职位:(posting)工作分析:(job analysis)工作说明:(job description)工作规范:(job specification)工作分析计划表:(job analysis schedule，JAS)职位分析问卷调查法:(Management Position Description Questionnaire，MPDQ) 行政秘书:(executive secretary)地区服务经理助理:(assistant district service manager)三、人力资源计划:(Human Resource Planning，HRP)战略规划:(strategic planning)长期趋势:(long term trend)要求预测:(requirement forecast)供给预测:(availability forecast)管理人力储备:(management inventory)裁减:(downsizing)人力资源信息系统:(Human Resource Information System，HRIS)四、招聘:(recruitment)员工申请表:(employee requisition)招聘方法:(recruitment methods)内部提升:(Promotion From Within ,PFW)工作公告:(job posting)广告:(advertising)职业介绍所:(employment agency)特殊事件:(special events)实习:(internship)五、选择:(selection)选择率:(selection rate)简历:(resume)标准化:(standardization)有效性:(validity)客观性:(objectivity)规范:(norm)录用分数线:(cutoff SCORe)准确度:(aiming)业务知识测试:(job knowledge tests)求职面试:(employment interview)非结构化面试:(unstructured interview)结构化面试:(structured interview)小组面试:(group interview)职业兴趣测试:(vocational interest tests)会议型面试:(board interview)六、组织变化与人力资源开发人力资源开发:(Human Resource Development，HRD) 培训:(training)开发:(development)定位:(orientation)训练:(coaching)辅导:(mentoring)经营管理策略:(business games)案例研究:(case study)会议方法:(conference method)角色扮演:(role playing)工作轮换:(job rotating)在职培训:(on-the-job training ,OJT)媒介:(media)七、企业文化与组织发展企业文化:(corporate culture)组织发展:(organization development，OD)调查反馈:(survey feedback)质量圈:(quality circles)目标管理:(management by objective，MBO)全面质量管理:(Total Quality Management，TQM)团队建设:(team building)八、职业计划与发展职业:(career)职业计划:(career planning)职业道路:(career path)职业发展:(career development)自我评价:(self-assessment)职业动机:(career anchors)九、绩效评价绩效评价:(Performance Appraisal，PA)小组评价:(group appraisal)业绩评定表:(rating scales method)关键事件法:(critical incident method)排列法:(ranking method)平行比较法:(paired comparison)硬性分布法:(forced distribution method)晕轮效应:(halo effect)宽松:(leniency)严格:(strictness)360反馈:(360-degree feedback)叙述法:(essay method)集中趋势:(central tendency)十、报酬与福利报酬:(compensation)直接经济报酬:(direct financial compensation)间接经济报酬:(indirect financial compensation)非经济报酬:(no financial compensation)公平:(equity)外部公平:(external equity)内部公平:(internal equity)员工公平:(employee equity)小组公平:(team equity)工资水平领先者:(pay leaders)现行工资率:(going rate)工资水平居后者:(pay followers)劳动力市场:(labor market)工作评价:(job evaluation)排列法:(ranking method)分类法:(classification method)因素比较法:(factor comparison method)评分法:(point method)海氏指示图表个人能力分析法:(Hay Guide Chart-profile Method) 工作定价:(job pricing)工资等级:(pay grade)工资曲线:(wage curve)工资幅度:(pay range)十一、福利和其它报酬问题福利(间接经济补偿)(welfare)额外福利(fringe benefit)员工股权计划:(employee stock ownership plan，ESOP)值班津贴:(shift differential)奖金:(incentive compensation)分红制:(profit sharing)十二、安全与健康的工作环境安全:(safety)健康:(health)频率:(frequency rate)紧张:(stress)角色冲突:(role conflict)催眠法:(hypnosis)酗酒:(alcoholism)十三、员工和劳动关系工会:(union)地方工会:(local union)行业工会:(craft union)产业工会:(industrial union)全国工会:(national union)谈判组:(bargaining union)劳资谈判:(collective bargaining)仲裁:(arbitration)罢工:(strike)内部员工关系:(internal employee relations)纪律:(discipline)纪律处分:(disciplinary action)申诉:(grievance)降职:(demotion)调动:(transfer)晋升:(promotion)十四、人力资源管理常用短语英汉对照表Action learning：行动学习Alternation ranking method：交替排序法Annual bonus：年终分红Application forms：工作申请表Appraisal interview：评价面试Aptitudes：资质Arbitration：仲裁Attendance incentive plan 参与式激励计划Authority 职权Behavior modeling：行为模拟Behaviorally anchored rating scale (bars)：行为锚定等级评价法Benchmark job：基准职位Benefits：福利Bias：个人偏见Boycott：联合抵制Bumping/layoff procedures：工作替换/临时解雇程序Burnout：耗竭Candidate-order error：候选人次序错误Capital accumulation program：资本积累方案Career anchors：职业锚Career cycle：职业周期Career planning and development 职业规划与职业发展Case study method：案例研究方法Central tendency：居中趋势Citations：传讯Civil Rights Act：民权法Classes：类Classification (or grading) method 归类（或分级）法Collective bargaining：集体谈判Comparable worth：可比价值Compensable factor：报酬因素Computerized forecast：计算机化预测Content validity：内容效度Criterion validity：效标效度Critical incident method：关键事件法Davis-Bacon Act (DBA)：戴维斯―佩根法案Day-to-day-collective bargaining：日常集体谈判Decline stage：下降阶段Deferred profit-sharing plan：延期利润分享计划Defined benefit：固定福利Defined contribution：固定缴款Department of Labor job analysis 劳工部工作分析法Discipline：纪律Dismissal：解雇；开除Downsizing：精简十五、其他考评 assessment试用期 probationary period考核 appraisal绩效改进考核 performance improvement appraisal期终评议 annual appraisal反馈 feedback沟通 communication干部部（处） HR subdivision综合评定 overall appraisal转正 probation passed定级 grading辞退 dismissal价值导向 value-orientation劳动合同 labour contract任职状况 competency劳动态度 working attitude工作绩效 performance考察期 probation月度考核 monthly appraisal思想导师 mentor关键事件 critical events关键行为 critical behavior责任结果 responsibility and result orientation业务变革 business reform双向沟通 two-way communication目标承诺 objectives commitment绩效承诺 performance commitment绩效评价者 first-level appraiser考核责任者 second-level appraiser考核复核者 final appraiser功能部门 functional dept.个人绩效承诺 personal business commitment绩效辅导 coaching绩效考核 performance appraisal多主管、多角色、矩阵式 "multi-managers, multi-roles, matrix" 季度绩效考核 quarterly performance appraisal年度综合评定 annual overall appraisal跨部门团队 cross-functional team结果目标承诺 objective and result commitment执行措施承诺 executive commitment团队合作承诺 team commitment在职 on job自评 self-appraisal职业等 professional grade普通等 normal grade基础等 basic grade预备等 preliminary grade述职 performance report业务部门 line department支持部门 support department核心竞争力 core competency年度财务报告 annual financial report业务规划 business planning中期财务报告 mid-term financial report预算 budget愿景与战略 vision & strategy客户满意度 customer satisfaction挑战目标 challenging objectives宏观管理 macro-management预测 forecast/predict社会医疗保险 social medical insurance商业医疗保险 commercial medical insurance缴费与门诊补助 medical expenses and outpatient subsidies住院治疗与预防保健基金 fund for hospitalization and preventive health 华为最高补助线 Huawei maximum subsidies line社保最高支付线 maximum line of social security payment社保起付线 minimum line of social security payment高额医药费补助 large amount of subsidies on medical fees基本和非基本医药费 basic and other medical fees(非)定点医疗机构 (non-) designated medical organization报销时限 reimbursement time limit钟点制员工 temporary employee合同制员工 contract employee社会保险 social insurance商业保险 commercial insurance附加补助 additional subsidy保额标准 compensation standard工龄补助 subsidy on service length招聘调配部 recruitment and allocation department考核薪酬处 appraisal and salary section任职资格管理部 competency and qualification management department 人事处 personnel department任职资格 competency and qualification任职资格管理 competency and qualification management认证 competency and qualification assessment任职资格标准 competency and qualification standard级别 level等级 grade资格类别 types of qualification技能 skill素质 competency必备知识 knowledge招聘 recruitment考核 assessment择优录用 enroll the excellent people有限授权 limited empower保密、回避 "Confidential, alienation"人才库 human resources bank资格审查 HR interview专业面试 technical/professional interview综合面试 overall interview审批 approve面试资格人 qualified interviewer招聘质量控制小组 recruitment quality control team 形象 image谈吐 speech求职动机 motivation素质特征 competencies工作适应性 job adaptation录用人员与拟聘岗位要求的吻合度 suitability招聘成本 recruitment cost招聘周期 recruitment cycle用人需求 requisition职位说明书 job description人力规划/用人计划 manpower planning效果评估 recruitment evaluation竞争对手 competitor平面广告 advertisement网络广告 network advertisement猎头、猎头公司 headhunter人才交流会 job fair技术交流会 technical conferences展览会 exhibition（专场）招聘会 career day推荐 recommend内部推荐 internal referral投入产出比 Input and output ratio发布渠道 publication channel急缺人才 talent in urgent need稀缺人才 scarce talent特殊人才 talent with special skills现场招聘 on-site recruiting考核流程 assessment procedure组长负责制 team leader responsible system出差报告 business trip report应聘材料 documentation筛选 scanning电话面试 telephone interview复试 second time interview权签人 final approval实习人员 intern聘书 offer letter劳动关系 labor relation劳动合同 labor contract预支工资 prepaid salary甄选 selection素质测评 competency test试题库 interview questions案例 case内部劳动力市场 internal human resources pool人力资源配置 human resources deployment职类 position type职位 position组织效益 organizational effectiveness人均效率 average personal efficiency测评指标 assessment indicator监控体系 monitoring system组织结构 organizational structure组织结构调整 organizational structure adjustment工作移交 hand over离任审计 resign audit上岗 report to duty岗位适应性培训 post adjustability training任命 nomination辞职 resignation辞退 dismissal劝退 special condition dismissal自动离职 auto-resignation除名 dismissal业务量（工作量） business volume转岗 internal transfer岗位轮换 job rotation周边锻炼 lateral practice轮训 rotation training借调 temporarily transfer富余人员 redundant staff单纯的课本内容，并不能满足学生的需要，通过补充，达到内容的完善教育之通病是教用脑的人不用手，不教用手的人用脑，所以一无所能。
军队各军衔的英文名称
美中军衔英文名称对照表[原创] 2007-07-16 17:50:18| 分类：默认分类| 标签：|字号大中小订阅U.S.ARMY 美国陆军General of the Army (O-11)五星上将General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉SERGEANT MAJOR OF THE ARMY（E-9）陆军总军士长COMMAND SERGEANT MAJOR（E-9）总军士长（旅级单位）SERGEANT MAJOR （E-9）一级军士长（营级单位）FIRST SERGEANT（E-8）二级军士长（连级单位负责人）Master Sergeant （E-8）二级军士长（非负责人）Sergeant First Class （E-7）三级军士长STAFF SERGEANT（E-6）上士Sergeant （E-5）中士Corporal （E-4）下士SPECIALIST（E-4）技术军士Private First Class （E-3）一等兵（上等兵）Private（E-2）二等兵Basic Private（E-1）新兵U.S.AIR FORCE美国空军General of the Air Force (O-11)五星上将General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Master Sergeant of the AirForce（E-9）空军总军士长Command Chief Master Sergeant（E-9）一级军士长Chief Master Sergeant（E-9）一级军士长First Sergeant（E-8）二级军士长Senior Master Sergeant（E-8）二级军士长Master Sergeant（E-7）三级军士长First Sergeant（E-7）三级军士长Technical Sergeant（E-6）技术军士Staff Sergeant（E-5）上士Senior Airman（E-4）下士Airman First Class（E-3）一等兵（上等兵）Airman （E-2）二等兵Airman Basic（E-1）新兵U.S.NAVY 美国海军Fleet Admiral (O-11)海军五星上将Admiral (O-10)海军上将Vice Admiral (O-9)海军中将Rear Admiral (O-8)海军少将，现名：Rear Admiral(upper half)Commodore (O-7)海军准将，现名：Rear Admiral(lower half)Captain (O-6)海军上校Commander (O-5)海军中校Lieutenant Commander (O-4)海军少校Lieutenant (O-3)海军上尉Lieutenant Junior Grade（LTJG）(O-2)海军中尉Ensign (O-1)海军少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Master Chief Petty Officer of the Navy（E-9）海军总军士长Master Chief Petty Officer（E-9）一级军士长Senior Chief Petty Officer（E-8）二级军士长Chief Petty Officer 军士长（E-7）三级军士长Petty Officer First Class（E-6）上士Petty Officer Second Class（E-5）中士Petty Officer Third Class（E-4）下士Seaman（E-3）一等兵（上等兵）Seaman APPRENTICE（E-2）二等兵Seaman Rectuit（E-1）新兵U.S.MARINE CORPS 美国海军陆战队General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Sergeant Major of the Marine Corps（E-9）海军陆战队总军士长Sergeant Major （E-9）一级军士长Master Gunnery Sergeant（E-9）一级军士长First Sergeant（E-8）二级军士长Master Sergeant（E-8）二级军士长Gunnery Sergeant（E-7）三级军士长Staff Sergeant （E-6）上士Sergeant（E-5）中士Corporal（E-4）下士Lance Corporal（E-3）一等兵（上等兵）Private First Class（E-2）二等兵Private（E-1）新兵U.S.Coast Guard 美国海岸警卫队Admiral (O-10)上将Vice Admiral (O-9)中将Rear Admiral (O-8)少将，现名：Rear Admiral(upper half)Commodore (O-7)准将，现名：Rear Admiral(lower half)Captain (O-6)上校Commander (O-5)中校Lieutenant Commander (O-4)少校Lieutenant (O-3)上尉Lieutenant Junior Grade（LTJG）(O-2)中尉Ensign (O-1) 少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Master Chief Petty Officer of the C.G.（E-9）海岸警卫队总军士长Command Master Chief Petty Officer（E-9）一级军士长Master Chief Petty Officer（E-9）一级军士长Senior Chief Petty Officer（E-8）二级军士长Chief Petty Officer 军士长（E-7）三级军士长Petty Officer First Class（E-6）上士Petty Officer Second Class（E-5）中士Petty Officer Third Class（E-4）下士Seaman（E-3）一等兵（上等兵）Fireman（E-3）一等兵（上等兵）Airman（E-3）一等兵（上等兵）Seaman APPRENTICE（E-2）二等兵Fireman APPRENTICE（E-2）二等兵Airman APPRENTICE（E-2）二等兵Seaman Rectuit（E-1）新兵Fireman Rectuit（E-1）新兵Airman Rectuit（E-1）新兵美国的军官职务编制军衔规参谋长联席会议主席、军种参谋长、战区司令官为上将；军种副参谋长、军长、舰队司令为中将；师长、航空母舰特混部队司令为少将；副师长、独立旅旅长为准将；团长、空军联队长、舰长为上校；营长、舰艇中队长为中校；副营长、舰艇分队长为少校；•连长为上尉；副连长为中尉；排长为少尉。
酒店房间分类中英文对照
中文 经济间 普通间 高级间 豪华间 商务标间 行政标间 行政楼层
中文 不限房型 无烟标准间 残疾人客房 带厨房客房 相邻房
中文 朝街房 背街房 城景房 园景房 海景房 湖景房
酒店房间分类中英文对照 按设施及规格分： English Single Room Double Room King Size & Queen Size Room Standard TSU(Twin for Sole Use) Triple Quad Suite Apartment Villa
按级别分： English Economic Room Standard Room Superior Room Deluxe Room Business Room Executive Room Executive Floor
特殊房型: English Run of the House Non Smoking Handicapped Room Room with Kitchen Adjoining Room
按朝向分: English Front View Room Rear View Room City View Room Garden View Room Sea View Room Lake View Room
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美国和英国警察的警衔-中英文对照
美国警察的警衔美国因为是联邦制国家，各州法律不同，所以警察没有全国统一的警衔，各州各行其是，大都把职务和警衔等融为一体。
纽约市的警察有十个等级，包括：总局长、分局长、助理分局长、副分局长、督察、助理督察、警长、副警长、警官、巡警。
洛杉矶市的警衔有九级：局长、副局长、分局长、上尉、组长、巡官、刑警、巡佐、警员。
纽约警察局(NYPD)警衔：Officer = 警员Detective = 警探Sergeant = 警司Lieutenant = 警督Captain = 警监Deputy Inspector = 副高级警监Inspector = 高级警监Deputy Chief = 副总警监Assistant Chief = 助理总警监Bureau Chief = 处总警监Chief of Department = 局总警监NYPD的中低各衔别还分具体档次, 这点与LAPD警衔是一样的. 但与LAPD 不同的是, NYPD最高首长并非局总警监, 而是Police Commissioner=警察专员. 警察专员之下还有若干Deputy Policer Commissioner=副警察专员(包括一名First Deputy Police Commissioner=第一副警察专员). 警察专员与副警专员均为文职, 所以并不算警衔. 而作为NYPD警衔最高的局总警监, 行政地位要低于警察专员和副警察专员.洛杉机警察局(LAPD)警衔Police Officer = 警员Police Detective = 警探Police Sergeant = 警司Police Lieutenant = 警督Police Captain = 警监Police Commander = 警长Police Deputy Chief = 副总警监Chief of Police = 总警监说明: 从警官到警监, 各级内还有不同档次. 比如, 警官分为1/2/3级, 刚服役新警衔别为1级警官, 依此类推. 总警监只有一名, 既LAPD局长, 是LAPD最高首长.佛蒙特州警(VTSP)警衔Trooper = 警员Corporal = 警士Sergeant = 警司Lieutenant = 警督Captain = 警监Major = 警长Lieutenant Colonel = 副总警监Colonel = 总警监佛蒙特州警是美国典型的州级警察, 行政上隶属于该州公安厅领导. 除了警员分为2级与1级两档外, 其他衔别没有档次. 总警监只有一名, 担任佛蒙特州警主任.佛蒙特州警(VTSP)警衔马里兰州警察厅(MDSP)警衔图表TROOPER = 警员(无警章)TROOPER FIRST CLASS = 一级警员CORPORAL = 警士SERGEANT = 警司DETECTIVE SERGEANT = 调查警司FIRST SERGEANT = 一级警司SERGEANT MAJOR = 警司长LIEUTENANT = 警督CAPTAIN = 警监MAJOR = 警长LIEUTENANT COLONEL = 副总警监SUPERINTENDENT = 总警监马里兰州警衔中, 警员分为2档, 警司分为4档. 总警监只有一名, 即州警察厅长.波士顿警察局(BPD)警衔Officer = 警员Detective = 警探Sergeant/Sergeant Detective = 警司/调查警司Lieutenant/Lieutenent Detective = 警督/调查警督Captain/Captain Detective = 警监/调查警监Deputy Superientendent = 副总警监Superintendent = 总警监Superintendent In Chief = 首席总警监Commissioner = 专员专员是文职, 作为BPD局长, 全体警察均向其负责.马里科帕县执法官公署(MCSO)警衔Deputy Sheriff /Detention Officer = 副执法官/拘留官Sergeant = 执法警司Lieutenant = 执法警督Captain = 执法警监Deputy Chief = 副总执法警监Chief Deupty = 首席副执法官Sheriff = 执法官说明: 以上是美国典型的县级警察. 在美国,绝大多数州(state), 州以下最大的行政区域为县(county). 县府(county seat)则多为实行自制的城(镇). 上例中的马里科帕县的县府风凰城, 是亚利桑纳州最大城市. 风凰城警察局与马里科帕县执法官公署互不隶属, 前者在城市区内执法, 后者则在县内其他区域执法. 美国县级警察另一特点是高度独立性. 县执法官(county sheriff)是选举产生的官员, 其公署并不对县长或县议会负责, 而是直接接受县内居民监督. 相对而言, 美国主要城市警察局局长是由市长或市议会委任, 要接受委任者的直接领导. 县执法官公署与城市警察局在组织上另一大区别在于前者除了执法职能外, 还有狱政功能. 美国监狱系统分为联邦, 州, 县三级. 所以县执法官公署内部通常分为两个分部: 警察, 监狱. 但在警衔上则是统一的.国家海洋大气局军团(NOAA Corps)军衔, 分为9级, 全部为军官Vice Admiral = 中将Rear Admiral = 少将Rear Admiral (lower half) = 低级少将, 相当于准将Captain = 上校Commander = 中校Lieutenant Commander = 少校Lieutenant = 上尉Lieutenant (junior grade) = 中尉Ensign = 少尉NOAA是美国商务部下属机构, 应工作需要拥有自己的船队飞机, 管理体制模仿美国海军舰队, 故有类似海军组织和军衔. 大多数情况下, NOAA军团团长领少将衔, 中将极少见.補充：美國聯邦政府對7個組織授予軍銜, 這些組織人事結構軍事化, 並有自己的制服, 故英文稱為U.S. Uniformed Services. 其中5個組織即美軍5軍種, 共同組成美國武裝部隊(U.S. Armed Forces). 另外2組織: 美國海洋大氣局軍團(NOAA Corps)和美國公共衛生局軍團(PHSCC). PHSCC 以美國衛生長(U.S. Surgeon General)為首, 領中將銜. 注意, 這裡的美國衛生長是衛生與人類服務部(HHS)下的官員, 並非三軍軍醫長, 雖然英文名字都叫Surgeon General)英国警察的警衔(由低至高):警员Constable、高级警员Senior Constable、警长Sergeant、警署警长Station Sergeant、见习督察Probationary Inspector of Police、督察Inspector of Police、高级督察Senior Inspector of Police、总督察Chief Inspector of Police、警司Superintendent of Police、高级警司Senior Superintendent of Police、总警司Chief Superintendent of Police、助理警务处长Assistant Commissioner、高级助理警务处长Senior Assistant Commissioner、警务处副处长Deputy Commissioner、警务处处长Commissioner of Police。
公司的官职级别的英语
ERP技术/开发应用 ERP Application R&D/Implementation
系统集成工程师 System Integration Engineer
系统分析员 System Analyst
系统工程师 System Engineer
销售代表 Sales Representative / Executive
渠道/分销专员 Channel/Distribution Representative
客户代表 Sales Account Representative
销售工程师 Sales Engineer
电话销售 Telesales
销售行政经理 Sales Admin. Manager
销售行政主管 Sales Admin. Supervisor
售前/售后技术服务经理 Technical Service Manager
售前/售后技术服务主管 Technical Service Supervisor
售前/售后技术服务工程师 Technical Service Engineer
软件测试工程师 Software QA Engineer
硬件测试工程师 Hardware QA Engineer
测试员 Test Engineer
网站营运经理/主管 Web Operations Manager/Supervisor
网络工程师 Network Engineer
系统管理员/网管 System Manager/Webmaster
系统测试 Systems Testing QA
软件测试 Software Testing QA
职位中英文对照
公司高层职位的英文缩写1。
CEO:Chief Executive Officer首席执行官2。
COO：Chief Operated Officer首席运营官3。
CFO：Chief Finacial Officer首席财务官4。
CTO：Chief Technology Officer首席技术官5。
CIO：Chief Information Officer首席信息官GM(General Manager)总经理VP(Vice President)副总裁FVP(First Vice President)第一副总裁AVP(Assistant Vice President)副总裁助理CEO(Chief Executive Officer)首席执行官COO(Chief Operations Officer)首席运营官CFO(Chief Financial Officer)首席财务官CIO(Chief Information Officer)首席信息官HRD(Human Resource Director)人力资源总监OD(Operations Director)运营总监MD(Marketing Director)市场总监OM(Operations Manager)运作经理PM(Production Manager)生产经理(Product Manager)产品经理Accounting Assistant会计助理Accounting Clerk记帐员Accounting Manager会计部经理President 国家主席Vice President 国家副主席Premier of the State Council国务院总理Executive Vice Premier of the State Council 国务院常务副总理Vice Premier of the State Council 国务院副总理Chairman of the Standing Committee of the National People's Congress (NPC)全国人大常委会委员长Chairman of the National Committee of the Chinese People's Political Consultative Conference(CPPCC) 全国政协主席State Councilor of the State Council 国务委员Secretary-General of the State Council 国务院办公厅主任（国务院秘书长）CPC Central Committee Political Bureau Standing Committee 中共中央政治局常委Chairman of the CPC Central Military Commission 中共中央军委主席President of the Supreme People's Court 最高人民法院院长Procurator-general of the Supreme People's Procuratorate 最高人民检察院检察长Chairman of the National Development and Reform Commission 国家发改委主任Director of the State Population and Family Planning Commission 国家人口和计生委主任Minister in Charge of the State Ethnic Affairs Commission 国家民族事务委员会主任Minister of Agriculture 农业部长Minister of Civil Affairs民政部长Minister of Commerce 商务部长Minister of Culture文化部长Minister of Education教育部长Minister of Environmental Protection环境保护部部长Minister of Finance 财政部长Minister of Foreign Affairs 外交部长Minister of Health 卫生部长Minister of Housing and Urban-Rural Construction 住房和城乡建设部部长Minister of Human Resources and Social Security人力资源和社会保障部部长Minister of Industry and Information Technology 工业和信息化部部长Minister of Justice 司法部长Minister of Land and Resources 国务资源部部长Minister of National Defense 国防部长Minister of Public Security 公安部长Minister of Science and Technology 科学技术部长Minister of State Security 国家安全部部长Minister of Supervision 监察部长Minister of Transportation 交通运输部长Minister of Water Resources 水利部长Auditor General of the National Audit Office 国家审计署署长Central Bank Governor 中国人民银行行长Ambassador to the U.S. 中华人民共和国驻美大使Permanent Representative to the U.N., New York 中华人民共和国常驻纽约联合国代表中国行政级别：省：Province (省长：Governor), 市：Municipality (市长：Mayor), 部：Ministry (部长：Minister), 委：(State) Commission (主任：Minister), 自治区：(Autnomous) Region (主席：Governor)市：(Prefectural) City (市长：Mayor), 司、局：Department (司局长：Director-General) 县：County (县长：Magistrate), 处：Division (处长：Division Chief)镇：Town (镇长：Mayor), 科：Section (科长：Section Chief)主任科员：Chief Officer；副主任科员：Associate Chief Officer；科员：Officer(当然，这里的Chief Officer容易与西方的CEO混淆，听上去有点犯上作乱。
军队各军衔的英文名称
美中军衔英文名称对照表[原创] 2007-07-16 17:50:18| 分类：默认分类| 标签：|字号大中小订阅U.S.ARMY 美国陆军General of the Army (O-11)五星上将General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉SERGEANT MAJOR OF THE ARMY（E-9）陆军总军士长COMMAND SERGEANT MAJOR（E-9）总军士长（旅级单位）SERGEANT MAJOR （E-9）一级军士长（营级单位）FIRST SERGEANT（E-8）二级军士长（连级单位负责人）Master Sergeant （E-8）二级军士长（非负责人）Sergeant First Class （E-7）三级军士长STAFF SERGEANT（E-6）上士Sergeant （E-5）中士Corporal （E-4）下士SPECIALIST（E-4）技术军士Private First Class （E-3）一等兵（上等兵）Private（E-2）二等兵Basic Private（E-1）新兵U.S.AIR FORCE美国空军General of the Air Force (O-11)五星上将General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Master Sergeant of the AirForce（E-9）空军总军士长Command Chief Master Sergeant（E-9）一级军士长Chief Master Sergeant（E-9）一级军士长First Sergeant（E-8）二级军士长Senior Master Sergeant（E-8）二级军士长Master Sergeant（E-7）三级军士长First Sergeant（E-7）三级军士长Technical Sergeant（E-6）技术军士Staff Sergeant（E-5）上士Senior Airman（E-4）下士Airman First Class（E-3）一等兵（上等兵）Airman （E-2）二等兵Airman Basic（E-1）新兵U.S.NAVY 美国海军Fleet Admiral (O-11)海军五星上将Admiral (O-10)海军上将Vice Admiral (O-9)海军中将Rear Admiral (O-8)海军少将，现名：Rear Admiral(upper half)Commodore (O-7)海军准将，现名：Rear Admiral(lower half)Captain (O-6)海军上校Commander (O-5)海军中校Lieutenant Commander (O-4)海军少校Lieutenant (O-3)海军上尉Lieutenant Junior Grade（LTJG）(O-2)海军中尉Ensign (O-1)海军少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Master Chief Petty Officer of the Navy（E-9）海军总军士长Master Chief Petty Officer（E-9）一级军士长Senior Chief Petty Officer（E-8）二级军士长Chief Petty Officer 军士长（E-7）三级军士长Petty Officer First Class（E-6）上士Petty Officer Second Class（E-5）中士Petty Officer Third Class（E-4）下士Seaman（E-3）一等兵（上等兵）Seaman APPRENTICE（E-2）二等兵Seaman Rectuit（E-1）新兵U.S.MARINE CORPS 美国海军陆战队General (O-10)上将Lieutenant General (O-9)中将Major General (O-8)少将Brigadier General (O-7)准将Colonel (O-6)上校Lieutenant Colonel (O-5)中校Major (O-4)少校Captain (O-3)上尉First Lieutenant (O-2)中尉Second Lieutenant (O-1)少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Sergeant Major of the Marine Corps（E-9）海军陆战队总军士长Sergeant Major （E-9）一级军士长Master Gunnery Sergeant（E-9）一级军士长First Sergeant（E-8）二级军士长Master Sergeant（E-8）二级军士长Gunnery Sergeant（E-7）三级军士长Staff Sergeant （E-6）上士Sergeant（E-5）中士Corporal（E-4）下士Lance Corporal（E-3）一等兵（上等兵）Private First Class（E-2）二等兵Private（E-1）新兵U.S.Coast Guard 美国海岸警卫队Admiral (O-10)上将Vice Admiral (O-9)中将Rear Admiral (O-8)少将，现名：Rear Admiral(upper half)Commodore (O-7)准将，现名：Rear Admiral(lower half)Captain (O-6)上校Commander (O-5)中校Lieutenant Commander (O-4)少校Lieutenant (O-3)上尉Lieutenant Junior Grade（LTJG）(O-2)中尉Ensign (O-1) 少尉Chief Warrant Officer 5 五级准尉Chief Warrant Officer 4 四级准尉Chief Warrant Officer 3 三级准尉Chief Warrant Officer 2 二级准尉Warrant Officer 1 一级准尉Master Chief Petty Officer of the C.G.（E-9）海岸警卫队总军士长Command Master Chief Petty Officer（E-9）一级军士长Master Chief Petty Officer（E-9）一级军士长Senior Chief Petty Officer（E-8）二级军士长Chief Petty Officer 军士长（E-7）三级军士长Petty Officer First Class（E-6）上士Petty Officer Second Class（E-5）中士Petty Officer Third Class（E-4）下士Seaman（E-3）一等兵（上等兵）Fireman（E-3）一等兵（上等兵）Airman（E-3）一等兵（上等兵）Seaman APPRENTICE（E-2）二等兵Fireman APPRENTICE（E-2）二等兵Airman APPRENTICE（E-2）二等兵Seaman Rectuit（E-1）新兵Fireman Rectuit（E-1）新兵Airman Rectuit（E-1）新兵美国的军官职务编制军衔规参谋长联席会议主席、军种参谋长、战区司令官为上将；军种副参谋长、军长、舰队司令为中将；师长、航空母舰特混部队司令为少将；副师长、独立旅旅长为准将；团长、空军联队长、舰长为上校；营长、舰艇中队长为中校；副营长、舰艇分队长为少校；•连长为上尉；副连长为中尉；排长为少尉。
职称头衔中英文对照
称谓英文名称大全中英文词语对照校长（大学）president of Beijing University校长（中小学）principal/headmaster of Donghai Middle School院长（大学下属）dean of the Graduate School系主任（大学学院下属）chair/chairman of the English Department会长/主席（学/协会）president of the Student Union, Shanghai University厂长（企业）director of the Machine Tools Manufacturing Plant院长（医院）director of Huandong Hospital主任（中心）director of the Business Center主任（行政）director of Foreign Affairs Office行长（银行）president of the Bank for International Settlements董事长（企业）chairman of the Board of Directors董事长（学校）Chairmen of the Board of Trustees首席长官的汉语称谓以“总……”表示，而表示首席长官的英语称谓语则常带有chief, general, head, managing 这类词，因此当翻译冠以“总”字的头衔时，需遵循英语头衔的表达习惯：总书记general secretary总工程师chief engineer总会计师chief accountant总建筑师chief architect总编辑chief editor; editor-in-chief; managing editor总出纳chief cashier; general cashier总裁判chief referee总经理general manager; managing director; executive head总代理general agent总教练head coach总导演head director总干事secretary-general; commissioner总指挥commander-in-chief; generalissimo总领事consul-general总监chief inspector; inspector-general; chief impresario总厨head cook;chef有些部门或机构的首长或主管的英译，可以一些通用的头衔词表示，例如下列机构的负责人可以用director, head, 或chief来表示：司（部属）department厅（省属）department署（省属）office （行署为administrative office）局bureau所institute处division科section股section室office教研室program/section例：局长director of the bureau, head of the bureau, bureau chief国务院the State Council 属下的部为ministry, 所以部长叫做minister。
我国家机构有关人员职衔规范译法(中英文对照)
我国家机构有关人员职衔规范译法（英文）一、全国人民代表大会常务委员会STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS （NPC）委员长 CHAIRMAN副委员长 VICE—CHAIRMAN秘书长 SECRETARY—GENERAL副秘书长 DEPUTY SECRETARY—GENERAL委员 MEMBER全国人民代表大会…委员会…COMIMITTEE／COMMISSION OF THE NPC主任委员 CHAIRMAN副主任委员 VICE—CHAIRMAN委员 MEMBER二、中国人民政治协商会议全国委员会NATIONAL COMMITTEE OF THE CHINESE PEOPLE’S POLITICAL CON-SULTATIVE CONFERENCE（CPPCC）主席 CHAIRMAN副主席 VICE—CHAIRMAN秘书长 SECRETARY—GENERAL常务委员 MEMBER OF THE STANDING COMMITTEE政协全国委员会…委员会 MITTEE OF THE NATIONAL COMMITTEE OF THE CPPCC主任委员 CHAIRMAN副主任委员 VICE—CHAIRMAN委员 MEMBER三、中华人民共和国PEOPLE’S REPUBLIC OF CHINA（PRC）主席 PRESIDENT副主席 VICE-PRESIDENT四、中华人民共和国中央军事委员会PRC CENTRAL MILITARY COMMISSION（CMC）主席 CHAIRMAN副主席 VICE—CHAIRMAN委员 MEMBER五、最高人民法院SUPREME PEOPLE’S COUT院长 PRESIDENT副院长 VICE—PRESIDENT审判委员会委员 MEMBER OF THE JUDICIAL COMMITTEE审判员 JUDGE助理审判员 ASSISTANT JUDGE书记员 CLERK六、最高人民检察院SUPREME PEOPLE’S PROCURATORATE 检察长 PROCURATOR—GENERAL副检察长 DEPUTY PROCURATOR—GENERAL检察委员会委员 MEMBER OF THE PROCURATORIAL COMMITTEE 检察员 PROCURATOR助理检察员 ASSISTANT PROCURATOR书记员 CLERK七、国务院STATE COUNCIL总理 PREMIER副总理 VICE—PREMIER国务委员 STATE COUNCILLOR秘书长 SECRETARY—GENERAL副秘书长 DEPUTY SECRETARY—GENERAL中华人民共和国…部MINISTRY OF THE PEOPLE’S REPUBLIC OF CHINA部长 MINISTER副部长 VICE-MINISTER部长助理 ASSISTANT MINISTER中华人民共和国国家…委员会STATE COMMISSION OF THE PEOPLE’S REPUBLIC OF CHINA主任 MINISTER副主任 VICE—MINISTER国务院…办公室OFFICE OF THE STATE COUNCIL主任 DIRECTOR（MINISTER）副主任 DEPUTY DIRECTOR（VICE—MINISTER）...银行 BANK行长 GOVERNOR（OF THE CENTRAL BANK） PRESIDENT（OF OTHER BANKS）副行长 DEPUTY GOVERNOR（OF THE CENTRAL BANK） VICE—PRESIDENT（OF OTHER BANKS）中华人民共和国审计署AUDITING ADMINISTRATION OF THE PEOPLEIS REPUBLIC OF CHINA审计长 AUDITOR—GENERAL副审计长 DEPUTY AUDITOR—GENERAL…局 BUREAU局长 DIRECTOR—GENERAL副局长 DEPUTY DIRECTOR—GENERAL注：如是正部级或副部级局长，可在其职务后加括号注其级别；个别局的局长、副局长，如：专利局局长、副局长可用 COMMISSIONER，DEPUTY COMMISSIONER...署 ADMINISTRATION署长 ADMINISTRATOR副署长 DEPUTY ADMINISTRATOR国务院…室 OFFICE OF THE STATE COUNCIL主任 DIRECTOR（MINISTER）副主任 DEPUTY DIRECTOR（VICE—MINISTER）...总会 COUNCIL会长 PRESIDENT副会长 VICE—PRESIDENT新华通讯社 XINHUA NEWS AGENCY社长 DIRECTOR副社长 DEPUTY DIRECTOR...院 ACADEMY院长 PRESIDENT副院长 VICE PRESIDENT…领导小组 LEADING GROUP组长 HEAD八、各部（委、办、局）内职务名称POSITIONS OF DEPARTMENTS，OFFICES，BUREAUX OF MINISTRIES／COMMJSSIONS办公厅主任 DIRECTOR—GENERAL OF THE GENERAL OFFICE 副主任 DEPUTY DIRECTOR—GENERAL局长 DIRECTOR—GENERAL OF A BUREAU副局长 DEPUTY DIRECTOR—GENERAL厅长 DIRECTOR—GENERAL OF A DEPARTMENT副厅长 DEPUTY DIRECTOR—GENERAL司长 DIRECTOR—GENERAL OF A DEPARTMENT副司长 DEPUTY DIRECTOR—GENERAL处长 DIRECTOR OF A DIVISION副处长 DEPUTY DIRECTOR科长 SECTION CHIEF副科长 DEPUTY SECTION CHIEF主任科员 PRINCIPAL STAFF MEMBER副主任科员 SENIOR STAFF MEMBER巡视员 COUNSEL助理巡视员 ASSISTANT COUNSEL调研员 CONSULTANT助理调研员 ASSTANT CONSULTANT科员 STAFF MEMBER办事员 CLERK文教科技有关部门常见职衔与英文翻译（大学）校长 President/Chancellor（大学）副校长 Vice President（大学）代理校长 Acting President（中学）校长 Principal（小学）校长 Head /Master学院院长 Dean of College/Head of College教务长 Dean/Director of Teaching Affairs总务长 Director in Charge of General Affairs系主任 Department Chairman /Department Head教研室主任 Head of the Teaching and Research Section实验室主任 Laboratory Chief班主任 Discipline Class Adviser/Head Teacher教授 Professor副教授 Associate Professor客座教授 Visiting Professor/Guest Professor兼职教授 Part-time Professor名誉教授 Honorary Professor终身教授 Lifetime Professor外籍教授 Foreign Professor指导教师 Graduate Teacher/Research Supervisor讲师 Lecturer/Instructor新加坡政府部门职衔标准华文译名ATTORNEY-GENERAL’S CHAMBERS总检察署Attorney-General 总检察长Solicitor-General 副总检察长Quality Service Manager 优质服务经理LEGISLATION DIVISION 法律草拟司Parliamentary Counsel 国会法律顾问Head 司长Deputy Head 副司长Senior State Counsel 高级政府律师Deputy Senior State Counsel 副高级政府律师State Counsel 政府律师Legal Executive 法律执行员LAW REFORM AND REVISION DIVISION 法律改革与修正司Head 司长Deputy Head 副司长State Counsel 政府律师Senior Legal Executive 高级法律执行员Legal Executive 法律执行员CIVIL DIVISION 民事司Head 司长Deputy Head 副司长State Counsel 政府律师Senior Legal Executive 高级法律执行员Legal Executive 法律执行员INTERNATIONAL AFFAIRS DIVISION 国际事务司Head 司长Deputy Head 副司长Deputy Senior State Counsel 副高级政府律师State Counsel 政府律师Legal Executive 法律执行员The Legal Profession (International Services) Secretariat 法律专业（国际服务）秘书处Deputy Senior State Counsel 副高级政府律师State Counsel 政府律师Legal Executive 法律执行员Corporate Support Officer 行政辅助员CRIMINAL JUSTICE DIVISION 刑事检控司Head 司长Director 处长Senior State Counsel 高级政府律师Deputy Senior State Counsel 副高级政府律师State Counsel/Deputy Public Prosecutor 政府律师/副检察司Assistant Public Prosecutor 助理检察司Legal Executive 法律执行员Criminal Justice Division Registry 刑事检控注册处Chief Legal Executive 首席法律执行员Senior Legal Executive 高级法律执行员Legal/HR Executive 法律/人力资源执行员AUDITOR-GENERAL’S OFFICE审计署Auditor-General 审计总长Deputy Auditor-General 副审计总长Assistant Auditor-General 助理审计总长Quality Service Manager 优质服务经理Public Relations Officer 公关联络员ADMINISTRATION DEPARTMENT 行政部ADMIN BRANCH 行政组Assistant Auditor-General(Director, Budgeting for Results) 助理审计总长（论绩预算署署长）Assistant Auditor-General(Director of Personnel 1) 助理审计总长（人事署署长1）Director(Director of Personnel 2) 署长（人事署署长2）Finance Officer 财务员Personnel Officer 人事事务员Registry Officer 档案员COMPUTER INFORMATION SYSTEMS BRANCH 电脑资讯系统组Assistant Director 助理署长Logistics Officer 后勤员。
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行政级别英文对照 Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】
中国行政级别：
省：Province (省长：Governor), 市：Municipality (市长：Mayor), 部：Ministry (部长：Minister), 委：(State) Commission (主任：Minister), 自治区：(Autnomous) Region (主席：Governor)
市：(Prefectural) City (市长：Mayor), 司、局： Department (司局长：Director-General)
县：County (县长：Magistrate), 处：Division (处长：Division Chief)
镇：Town (镇长：Mayor), 科：Section (科长：Section Chief)
主任科员：Chief Officer；副主任科员：Associate Chief Officer；科员：Officer
(当然，这里的Chief Officer容易与西方的CEO混淆，听上去有点犯上作乱。
或可参照国际惯例这样来译：主任科员：First Officer；副主任科员：Second Officer；科员：Third or Associate Officer)
各国行政级别选用不同英文名称没什么奇怪的。
就连英美加澳新各国的行政头衔也不一致。
在美国，department就是“部”，相当于中国用的“ministry”，而英国的好多“部”则用“office”，如“Foreign and Commonwealth Office(外交部)”、“Home Office(内务部)”。
中国的“部”用“Ministry”，“司”用“Department”与前苏联和现在的俄罗斯基本一致。
只有党中央的“部”用“Department”，如“中组部”、“中联部”、“中宣部”等。