法律常用术语分类中英对照
2023年中英对照商标术语
2023年中英对照商标术语商标是企业形象的重要组成部分，是企业在竞争中大力宣传自己的标志，是企业与其他企业区分的重要方式。
因此，商标的保护至关重要。
中英商标术语对照是商标保护的一个重要方面，而随着经济全球化的不断发展，中英商标术语对照的必要性越来越明显。
在2023年，中英商标术语对照将更加重要。
在这一年，全球市场竞争将更加激烈，而商标的保护在这种竞争中显得尤为重要。
因此，在中英商标术语对照方面，以下是一些重要术语：1. 商标，中文称为“商标”，英文称为“Trademark”。
商标是识别商家产品、服务、品牌的标志。
2. 商标注册，中文称为“商标注册”，英文称为“Trademark Registration”。
商标注册是为了保护商标权，以及避免他人使用商标产生不良影响。
3. 商标分类，中文称为“商标分类”，英文称为“Trademark Classification”。
商标分类是为了让商标更加易于管理，同一分类的商标可以更容易地进行比较。
4. 商标使用，中文称为“商标使用”，英文称为“Trademark Use”。
商标使用是为了保持商标的有效性，只有在商标被使用的情况下，商标才有权益。
5. 商标侵权，中文称为“商标侵权”，英文称为“Trademark Infringement”。
商标侵权是指在未经授权的情况下使用商标，侵犯了商标权利人的权益。
6. 商标授权，中文称为“商标授权”，英文称为“Trademark Licensing”。
商标授权是商标权利人授权他人使用自己的商标，并获得报酬的一种经营行为。
以上这些商标术语在中英对照中都是非常重要的，为了维护商标权益，各方必须熟知这些术语，在实践中灵活运用。
在未来的市场竞争中，中英商标术语对照的正确使用，将是商标保护的重要手段。
除了以上这些常见的商标术语之外，还有许多其他术语，如商标侵权仲裁、商标法律服务、商标拓展策略等等。
对于拥有商标的企业来说，这些术语都具有重要的意义，必须进行适当的学习和应用。
法律常用术语分类中英对照
法律体系法律常用术语【（一）、法令】rule 条例law 法律crim in al law 刑法in terpret 解释（法律）the legislature 立法机构the legal system/ the judicial system/ court system【（二）、主体】the judge 法官the lawyer 律师（总称）the jury 陪审团the juror 陪审团成员the prosecutor（刑事案件）原告人；检察官，公诉人; the pla in tiff （ 民事案件）原告人the injured party/victim被害人 wit ness/eyewit ness 见证人，目击者the prosecutio n 原告及其代理律师；代表原告的律师the accused/defe ndant 被告人the defense lawyer/co un selor被告辩护律师【（三）、违法】案件种类】case 案件crime - criminal adj.a criminal case 刑事案件a civil case 民事案件【行为/罪名--criminal behavior 】guilt n. [Antonym] innocenceguilty adj. [Antonym]innocentguilty of a crime/charge innocent of a crime/charge commit a crime violate a criminal lawmurder 谋杀罪first-degree murder (deliberately) 一级谋杀罪；故意杀人罪manslaughter (not intentionally) 一般杀人罪；过失杀人罪forgery 伪造罪sexual harassment 性骚扰malfeasance 渎职罪criminal: n. 罪犯a convicted criminal ：one who has been judged guilty in a court oflawa hardened criminal ：someone who has committed many crimesstab v. 用刀具行凶，捅，刺to kill or hurt some one by push ing a knife or other sharp object into their bodystab some one to death 刺死flick knife /switch blade/k nife 弹簧刀mug v. =rob 抢劫to attack some one in a public place and steal their mon ey, jewellery, or other possessi ons【（四）、程序】【逮捕】arrestpick up : to arrest some one and take them away in a car【调查】in vestigati oncon duct a crim inal inv estigatio n intocriminal proceedings : the process of examining a crime in a courtof lawcross-exam in ati on【诉讼】find some on eguilty/not guilty of someth ing :officially decide thatthey are guilty/not guiltyto be charged with/to be accused ofto accuse sb. of certa in crimecharge v.to charge sb. with certain crimebe charged with (doing) sthe.g. They are the jury for the trial of a boy charged with murdering his father.prosecute -prosecution n.to prosecute sb. for sth.face prosecution overto bring a prosecutio n aga inst sb. 对…提起诉讼escape prosecutioncriminal charges ：official statements saying that sb is accused by the police of committing a crimeclaim v. to say that someone 's actions are the cause of something【法庭种类】a criminal court 刑事法庭,e.g. The scene is a jury room in a criminal court.a civil court 民事法庭children 's court 少年法庭The Supreme Court 最高法院【监督】supervise 监督【作证】to testify v. 作证to make a statement about something you saw, know, or experienced, usually in a court of lawtestify for/against someonetestimony 证词proofdefinite proofprovide the proofpresent the proofevidence 证据，证物to identify 鉴别flimsy adj. not very reliableflimsy evidenceaccurate adj. correct or true in every detailunshakable adj. 不可动摇的self-contradiction 自相矛盾alibi n. 不在场的证据someone who has an alibi can prove that they were somewhere else when a crime was committed and so can claim to be not guilty庭审】question v.question/suspect sb s motive辩护】to defe nd sb 为…辩护to refute 反驳--refutable adj.--refutation n.陪审团讨论】the jury 陪审团a grand jury 大陪审团the juror 陪审团成员the jury room 陪审室discuss - discussion 讨论proposal 提议vote 投票abstain v. 弃权vote for/in favor of/againsttake a preliminary votee.g. I think i t's customary to take a preliminary vote analyze 分析assume v. 假定ballot n. 无记名投票to argue with 争论agreement 一致意见disagreement 反对意见a reas on able doubtto hang the jury: to make the jury unable to reach a unanimous decisi ondeclare a hung juryreach a unanim ous decisi onbe deemed innocent/guilty 被认为无罪/ 有罪prove innocent/guilty 被证明无罪/有罪【审判】guilty/ not guilty(i nnocent)trial/ the jury trial 审判a fair trialset free / acquitted 无罪释放admit v. agree that someth ing is true 承认plead guilty to something : say that you are guiltye.g. He pleaded guilty to all charges.【(五)、处罚--punishment ]【场所】reform school 感化院,jail/ pris on n. 监狱【方式］jail v. to put some one in jail to be in jailjail someone for something go/ be sent to jailto serve a jail termbe executedthe executionerto pull the switchto send sb. to the chair =send someone to the electric chair /to sentence sb. to be electrocuted 电刑to sentence sb. to deathgive the sentence 施刑get out of jail【其他】have the right to do 有权on behalf of 代表draft 法案，草案Government bill 政府议案to pass a bill, to carry a bill 通过议案to enact a law, to promulgate a law 颁布法律ratification, confirmation 批准law enforcement 法律的实施to come into force 生效decree 法令clause 条款minutes 备忘录违法report 判例汇编codificatio n 法律汇编legislatio n 立法legislator 立法者jurist 法学家jurisprude nee 法学legitimati on 合法化legality, lawful ness 法制，合法legal, lawful 合法的,依法的to con trave ne a law, to infringe a law, to break a law outlaw, outside the law 超出法律范围的 offen der 罪犯to abolish 废止，取消rescissi on, annulment 废除，取消repeal, revocati on, annulment 废除（法律）can cellati on, annulmen t, in validatio n 废除（合同） can cellation （支票）作废annulment 撤消（遗嘱）repeal rescissi on 撤消（判决）revocati on 撤消immunity 豁免，豁免权disability, legal in capacity 无资格non retroactive character 不溯既往性prescriptio n 剥夺公权atta in der 公民权利的剥夺和财产的没收con stituti on al law 宪法canon law 教会法规com mon law 习惯法crimi nal law 刑法admi nistrative law 行政法civil law 民法commercial law, merca ntile law 商法law of n ati ons 万国公法，国际法intern ati on al law 国际法natural law 自然法labour laws 劳工法fiscal law 财政法Civil Suit Law, Code of civil law 民事诉讼法Military Law 军法Con script Law 兵役法Copyright Law 著作权法penal code 刑法典code of merca ntile law 商法典civil rights 民事权利，公民权利right of asylum 避难权huma n rights, rights of man 人权(customs) duties 关税death duty, death tax 遗产税royalties 版税。
中英对照会计术语表
中英对照会计术语表Ａ股（或甲类股份） A share安装成本 installation cost安装费收入 installation fees revenueＢ股（或乙类股份） B share半成品 semi-finished goods半年度报告 half-yearly report包装材料（或包装物） packaging material包装容器 container保留次级权益 subordinated retained interests 保费收入 premium revenue保险费用 insurance expenses保险合同 insurance contracts保险赔偿 insurance compensation保险人 insurer保险事故 insured event保险索赔 insurance claim保险责任 insurance obligations备查账簿 memorandum book备件 spare parts备用现金 cash in till背书 endorsement背书人（或承兑人） endorser被担保方 secured party被购方 acquiree被合并方 combined party被套期项目 hedged items被投资单位表决权 voting rights of an investee enterprise本金 principal本金偿还 principal repayments本年年初余额 beginning balance of current year本年年末余额 ending balance of current year本年（所有者权益）增减变动金额 changes in owners’ equity for current year本期净资产增加数 net assets that increase during the period本期收入 income for the period本月材料成本差异率 material cost variance rate for the month本月收入材料的成本差异 cost variance of material received during the month本月收入材料的计划成本 material received during the month at planned cost本质差别 differ in substance比较会计报表 comparative accounting statements比较信息 comparative information变动率 rate of change表决控制权 vote control表决权 vote波动率 votality rate补价 boot补缴税款 back tax补充信息 supplementary information补贴 subsidies不动产抵押 real estate mortgage不可撤销授信承诺（即贷款承诺） non-cancellable credit commitments (i.e. loan commitment)不利影响 adverse effect不切实可行 impracticable不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve cash receipts or payments不限量发行 tap issue部门开支 departmental expenses10%重要性标准 10% threshold材料 material材料成本差异 material cost variance材料费 material costs财产保险费 property insurance expense财务报表列报 presentation of financial statements财务（会计）报告 financial (accounting) reports财务报告批准报出日 date when financial statements are authorized for issue财务报告舞弊或差错 fraud or errors in financial report财务担保合同 financial guarantee contract财务费用 financial expenses财务管理 financial management财务机构 financial institutes财务困难 financial difficulty财务业绩 financial performance财务影响 financial effect财务状况 financial position裁定费（或评定印花税额手续费，或评估契据费） adjudication fee裁定破产 adjudged bankrupt裁定破产人 adjudicated bankrupt裁定无力偿还债务 adjudication of insolvency采购成本 cost of purchase参数 parameter仓储费用 storage costs次要报告形式 secondary reporting format次要分部 secondary segments从价费 ad valorem fee从价关税 ad valorem tariff从价税（或按值征税） ad valorem duty从价税制 ad valorem duty system从子公司、联营企业或合营企业分回利润而收到的现金 profits received in cash from subsidiaries, associates and joint ventures存出投资款 investment paid存放银行同业的结余 balance with other banks存货 inventory存货成本 cost of goods purchased/manufactured (or inventoriable cost)存栏待售的牲畜 livestock raised for sale存货跌价准备 provision for decline in value of inventories存货跌价损失 loss from decline in value of inventories存货过时 inventories obsolescence存货毁损 damages of inventory存款利息收入 interest income from deposit存货盘点 inventory-taking存货实物盘点 physical inventory taking存货实有数量 physical quantity of inventory差旅费 traveling expenses产成品 finished goods产畜和役畜 productive livestock and draught animals产出能力 output capacity产量法 unit-of-output method产品安全保证 product warranties产品的规格、型号及最终用途 specification, model and terminal use purpose of products产品销售收入 revenue from goods sold长期待摊费用摊销 amortisation of long-term prepaid expenses长期股权投资 long-term equity investment长期股权投资减值 impairment of long-term equity investment长期健康险责任准备金 provision for obligations arising on long-term health insurance contracts长期借款 long-term borrowings长期借款协议 long-term agreement长期应付款 long-term payables长期应收款 long-term receivables偿还债务支付的现金 cash repayments of amount borrowed超额赔款再保险合同 excess of loss reinsurance contracts车船使用税 vehicle and vessel usage tax成本差异 cost variance成本法 cost method成本分配 allocation of costs成本加成合同 cost plus contract成本模式 cost model成本与可变现净值孰低 lower of cost and net realisable value 承背书人 endorsee承兑人（或接受人，或受票人） acceptor承兑协议 acceptance agreement承诺（事项） commitments承租人 lessee承租人会计处理 accounting by lessees持股比例 proportion of ownership interest持续经营 going concern持有至到期投资 held-to-maturity investments充足性测试 adequacy tests冲销 write off重分类 reclassification重估储备 revaluation reserve重估增值 revaluation increments重述 restatement重新组合 repackaging重置成本 replacement cost筹资活动产生的现金流量 cash flows from financing activities出口加工区 export processing zone出口免税 export exemption出口退税 export refund出资证明书 capital contribution certificate出租人会计处理 accounting by lessors出租收入 rental income初始发行（首发） initial public offer初始计量金额 initial measured amount初始取得 initial acquisition初始直接费用 initial direct costs储备基金 reserve fund处置固定资产、无形资产和其他长期资产的损益 profits or losses on disposal of fixed assets, intangible assets and other long-term assets处置收入 disposal proceed处置子公司及其他营业单位收到的现金净额 net cash flows from disposal of subsidiaries or other business units垂直一体化经营 vertically integrated operations纯利 net profit纯益手续费 profit commission大田作物 growing field crops大修理工程 capital maintenance project大修理停用的固定资产 fixed assets under capital maintenance大宗客户 major customers贷方余额 credit balance贷款 loans地区分部 geographical segments地域来源原则[税制] territorial source principle [taxation]代建房地产 property constructed on behalf of 3rd parties代扣税 withholding tax代理商 agent代位追偿款 recoveries on subrogation for undertaken claims待处理财产损益 asset gain or loss suspense待摊费用 prepaid expenses单独列报 report separately担保 guarantees担保物（金融资产） pledge担保余值 guaranteed residual value当期 current period当期回购普通股股数 the number of ordinary shares bought back during the period concerned当期新发行普通股股数 the number of ordinary shares issued during the period concerned到岸价 CIF (cost, insurance and freight)到期期限分析 maturity analysis到期时间表 maturity schedule到期应缴税款 tax due等待期（股份支付） vesting period抵销 offsetting (or set off … against)抵销（合并报表） eliminate…from…抵消分录 elimination entry低值易耗品 low-valued and short-lived consumables低估 understate第三方补偿 reimbursement from third parties递耗资产 depleteable assets递延收益 deferred income递延所得税 deferred income tax递延所得税负债 deferred income tax liability递延所得税资产 deferred income tax asset电汇 telegraphic transfer [T/T]电汇汇率 telegraphic transfer rate电汇通知书 telegraphic transfer advice电子付款系统 electronic payment system电子交易系统 electronic trading system电子数据处理 electronic data processing (EDP)电子转账系统（或电子转账制度） electronic transfer system 定价服务机构 pricing service institute定价限制 restriction on pricing定价原则 principle for pricing定价政策 pricing policies定量分析 quantitative analysis定期存款 fixed deposits定期放款（或定期贷款） time loan定期质押放款（或定期担保放款） time loan secured定期信用放款 time loan unsecured定期借款（或有期借款） term borrowing定期合约 term contract定期盘存制（或实地盘存制） periodic inventory system定期债券 term bond定性分析 qualitative analysis董事会 board of directors短期垫付款 short-term advance短期借款 short-term loans短征税款 tax undercharged对外销售成本 cost of external sales对外营业收入 revenue from external sales恶性通货膨胀经济 hyperinflationary economy二手市场 secondary market发出存货 inventory transferred out发行在外普通股加权平均数 weighted average number of ordinary shares outstanding发票 invoice罚款收入 revenue from penalties罚款支出 penalty payments法定公益金 statutory public welfare fund法定盈余公积 statutory surplus reserve法人 legal person法院判决 court judgment法律形式 legal form防风固沙林 anti-wind and sand-fixation forests房产税 property tax房地产开发 real estate development房屋和建筑物 buildings and structures非比例再保险合同 non-proportional reinsurance contracts非常损失 extraordinary loss非货币性福利 non-monetary benefit非货币性资产交换 exchange of non-monetary assets非流动负债 non-current liabilities非流动资产 non-current assets非流动资产处置损益 gain or loss on disposal of non-current assets非上市有限公司 limited company unquoted on stock exchange非调整事项 non-adjusting events非同一控制下的企业合并 business combinations that do not involve enterprises under common control非衍生金融工具 non-derivative financial instrument非暂时性下跌 prolonged decline非正常消耗 abnormal amounts of wastage非专利技术 non-proprietary technology费用 expenses费用的功能 function of expense费用的性质 nature of expense分保保证金 reinsurance deposit分保费收入 reinsurance premium revenue分保费用 reinsurance expenses分保赔付成本 reinsurance costs of paying claims 分保业务账单 bordereaux分部报告 segment reporting分部的确定 identification of segments分部费用 segment expense分部负债 segment liabilities分部间营业收入 revenue from inter-segment sales 分部间销售成本 cost of inter-segment sales分部间转移交易 inter-segment transfers分部会计政策 segment accounting policies分部利润（亏损） segment profit (loss)分部收入 segment revenue分部资产 segment assets分出保费 ceded premium分配股利、利润或偿付利息所支付的现金 cash payments for distribution of dividends or profits and for interest expenses分摊率 absorption rate分期付款 pay in installments分期付款销售 installment sale分期收款发出商品 goods on installment sale分支机构 branch of an enterprise风险集中 concentration of risks风险价值法 value-at-risk method风险资本 capital at risk浮动利率 variable interest rate符合资本化条件的资产的购建或生产 acquisition, construction or production of a qualifying asset辅助材料 ancillary material辅助费用 ancillary costs辅助设备及设施 supporting equipment辅助生产成本 auxiliary production cost付款日期 payment date负商誉 negative goodwill负债 liabilities附则 supplementary provisions附注 notes副产品 by-products赋税减免 tax break高估 overstatement个别计价法 specific identification method个人独资企业 sole-proprietors耕地占用税 agricultural land occupation tax更新改造支出 improvement expenditure工伤保险费 accident insurance工程物资 construction material工会经费 expenses for workers’ association工具 tool工资 wages工作底稿法 worksheet approach工作量法 production or service output method公平交易 an arm’s length transaction公开招股 offer of shares for public subscription公益性生物资产 public welfare biological assets公用事业部门 public utilities公允价值 fair value公允价值变动损益 gain or loss on changes in fair value 公允价值模式 fair value model公允价值套期 fair value hedge公司法 Company Law公众 the public共同控制 joint control共同债权人 joint creditor共同债务人 joint debtor供款率 rate of contribution供应商 supplier供应合同 supply contract供应商（所提供的）担保 supplier-type warranty购货退回收到的现金 cash receipts from return of goods to suppliers购建固定资产、无形资产和其他长期资产支付的现金 cash payments to acquire fixed assets, intangible assets and other long-term assets购买法 acquisition (or purchase) method购买方 acquirer购买价款 purchase price购买日 acquisition date购买商品、接受劳务支付的现金 cash payments to suppliers for goods and services购买选择权 bargain purchase option估值技术 valuation technique估值基准base of valuation估值日期 valuation date股东大会 shareholders’ meeting股东权益 shareholders’ equity股份回购 share buy-back股份期权 share options股份所有权 title to shares股份支付 share-based payment股价与账面价值比率 Price-To-Book Ratio股价与现金流比率 Price-To-Cash-Flow Ratio股价与销售额比率 Price-To-Sales Ratio股价指数 stock market index股利 dividends股票发行 issuing of stocks股权联营法 merger method股权投资差额 equity investment difference股权性投资 equity investments固定造价合同 fixed price contract固定资产 fixed assets固定资产报废损失 losses on scrapping of fixed assets固定资产改良支出 expenditure for improvement of fixed assets固定资产卡片 fixed assets card固定资产修理支出 maintenance expenditure of fixed assets固定资产装修费用 decoration and repair expenses of fixed assets 关键管理人员 key management personnel关键管理人员薪酬 emoluments for key management personnel关联方关系 related party relationships关联方交易 related party transactions关联方披露 related parties disclosures管理费用 general and administrative expenses国家控制的企业 State-controlled enterprises国有企业 state-owned enterprises国债 national bond过去的交易或事项 past transactions or events归属于母公司的损益 profit or loss attributable to the parent归属于普通股股东的当期净利润 net profit attributable to the ordinary shareholders归属于少数股东的损益 profit or loss attributable to minority interestＨ股 H share行业协会 industry group合并报表附注 notes to consolidated financial statements合并财务报表 consolidated financial statements合并成本 cost of combination合并程序 consolidation procedures合并范围 scope of consolidation合并方 combining party合并合同或协议 combination contract or agreement合并利润表 consolidated income statement合并披露 disclose in aggregate (or aggregate disclosure)合并日 combination date合并所有者权益变动表 consolidated statement of changes in owners’ equity合并现金流量表 consolidated cash flow statement合并资产负债表 consolidated balance sheet合伙企业 partnerships合理损耗 reasonable loss合理、一致的基础 reasonable and consistent basis合同变更 variation in contract合同成本 contract cost合同的分立与合并 segmenting and combining construction contracts合同法 Contract Law合同费用 contract expense合同价格 contract price合同权利 contractual right合同剩余期限 remaining contractual life合同收入 contract revenue合同义务 contractual obligation合营企业 joint ventures很可能（结果的可能性） probable恒生指数 Hang Seng Index [HSI]后进先出法 LIFO (Last-in First-out) method后续计量 subsequent measurement后续支出 subsequent expenditures汇兑差额 exchange difference坏账准备 provision for bad debts环境恢复负债 environmental restoration liability汇兑收益或损失 foreign exchange gains or losses汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 混合工具 hybrid instrument混合销售行为 mixed sales activities活跃的交易市场 active market活期存款 demand deposit货币单位 units of currency货币交易bank note transaction货币时间价值 time value of money货币性项目 monetary item货币性资产 monetary asset货币资金 monetary funds或有负债 contingent liabilities或有结算条款 contingent settlement provisions 或有事项 contingencies或有应付金额 contingent amount payable或有应收金额 contingent amount receivable或有资产 contingent assets或有租金 contingent rental机械使用费 utilization expense of equipment 基数（或基值，或基准，或基础） base基本存量法 base stock method基本利率（或基本汇率）base rate基本每股收益 basic EPS (earnings per share) 基本确定（结果的可能性） virtually certain基本生产成本 primary production cost基本薪金（或底薪） basic salary基本指数 base index基本准则 basic standards基期（或评税基期） base period基金投资 fund investment基准费用 base cost基准利率 benchmark interest rate基准年（或基年） base year基准日期（或基日） base date极小可能（结果的可能性） remote集体企业 collective-owned enterprises集团内部长期资产交易 intra-group transaction of long-term assets集团内部交易 intra-group transactions集团内部销售收入 revenue from intra-group sales集团内部债权与债务项目 intra-group items of receivables and payables 集团最终母公司 ultimate parent of the group计划成本法 planned cost technique计税基础 tax base计算错误 mathematical mistakes计提折旧 recognise depreciation记名支票（或抬头支票） order cheque记账本位币 reporting currency记账凭证 voucher即期汇率 spot exchange rate即期汇票 demand draft [D/D]即期价格 spot price季度报告 quarterly reports季节性停用的固定资产 fixed assets under seasonal stoppage技术改造工程 technological improvement project技术可行性 technical feasibility继续涉入所转移金融资产的程度 extent of the enterprise’s continuing involvement in the transferred financial asset加工成本 cost of conversion加权平均成本 weighted average cost加权平均法 weighted average method加权平均利率 weighted average interest rate (WAIR)价内税 tax included in the price价内或平价期权 option in or at the money价外期权 option out of the money价外税 tax excluded from the price价值变动风险 risk of changes in value间接法 indirect method间接控股 indirect holding建造合同 construction contracts减值测试 impairment test减值迹象 indication of impairment减值损失的转回 reversal of impairment losses减值准备 impairment provision将清偿义务展期至资产负债表日后一年以上 roll over a settlement obligation for at least one year after the balance sheet date将债务转资本 conversion of a debt into capital奖金 bonuses奖励款 incentive payment交货单（或付货通知书） delivery note交易费用 transaction cost交易金额 amount of transaction交易所 exchange交易性金融负债 trading financial liabilities交易性金融资产 trading financial assets交易性投资 trading investment缴纳补加税款通知书（或缴纳补加税罚款通知书） Additional Tax Demand Note 教育费附加 educational fees结算账目 close the accounts结账日 closing date结转成本 transfer of costs借贷记账法 debit and credit double entry bookkeeping借方余额 debit balance借款费用 borrowing costs借款违约 breach of loan金融工具列报 presentation of financial instruments金融工具确认和计量 recognition and measurement of financial instruments 金融企业 financial enterprise金融债 financial bonds金融资产转移 transfer of financial assets津贴 allowance谨慎性 prudence经销商 distributor经营成果 operating results经营范围 scope of operation经营活动产生的现金流量 cash flows from operating activities 经营性应付项目 operating payables经营性应收项目 operating receivables经济环境 economic environment经济决策 make economic decisions经济林 economic forests经济商 dealer/broker精算调查 actuarial investigation精算师估值 actuarial valuation精算师报告 actuarial report精算原则 actuarial principle净利润/亏损 net income/loss净收入 net proceeds净资产 net assets净资产变动表 statement of changes in net assets净产出（或净产值，或净产量） net output净残值 net residual value净额结算协议 netting agreement境内税额 domestic tax境外经营 foreign operations境外上市 overseas listed境外税额 foreign tax境外投资净投资套期 hedge of a net investment in a foreign operation 境外子公司 overseas subsidiary巨额举债 raising of substantial borrowings from outside parties巨额亏损 substantial losses具体准则 specific standards开办费 organisation costs开采权 extraction rights开发阶段支出 expenditure incurred during the development phase开始资本化 commencement of capitalisation看跌期权 put option看涨期权 call option可比期间 comparable period可比性 comparability可辨认 identifiable可变现净值 net realisable value可抵扣亏损 deductible loss可抵扣暂时性差异 deductible temporary difference可返还的税款 tax refundable可供出售金融资产 available-for-sale financial assets可归属的费用 attributable expenses可回收金额 recoverable amount可靠计量 measure reliably可靠性 reliability可扣除的税款 tax deductible可理解性 understandability可能（结果的可能性） possible可能发生减值资产的认定 identifying an asset that may be impaired 可随时用于支付 readily available for payment可行权日 vesting date可行权条件 vesting condition可转换债券 convertible bonds or loan stock [CLS]可转让存款证 negotiable certificate of deposit [NCD]可转让信用证（或流通信用证） negotiable letter of credit可转让债务票据 negotiable debt instrument空白背书 endorsement in blank空头支票 kiting cheque控股公司 holding company控制 control库存股 treasury stock库存商品 goods on hand库存现金 cash on hand会计报表 accounting statements会计处理 accounting treatment会计分录 accounting entry会计估计 accounting estimate会计惯例 accounting practice会计基础 accounting basis会计计量 accounting measurement会计计量属性 accounting measurement bases会计记录 accounting records会计假设 accounting assumptions会计结算日期（或记帐日期） accounting date会计科目（帐户名称） account title会计利润 accounting profit会计年度 accounting year会计凭证 accounting voucher会计期间 accounting period会计确认和计量 accounting recognition and measurement会计实体 accounting entity会计事项（或帐务交易） accounting transaction会计信息质量要求 qualitative requirements of accounting information会计要素 accounting elements会计账簿 account book会计政策变更累积影响数 cumulative effect of the change in accounting policy会计政策、会计估计变更和差错更正 changes in accounting policies and estimates and correction of errors会计制度 accounting system宽限期 period of grace矿产资源补偿费 mineral resources compensation矿区权益 interests in mineral properties劳保费 labour protection expense劳动密集方式 labour-intensive method劳务成本 cost of services rendered劳务收入 revenue from services rendered累积影响数 cumulative effect累计折耗 accumulated depletion累计折旧 accumulated depreciation离岸价 FOB (free on board)历史成本 historical cost利得 gains利率 interest rate利润 profit利润表 income statement“利润分配”账户 “profit to be distributed” account 利润总额 income/loss before tax利息资本化 interest capitalisation联产品 joint products联营企业 associated enterprise良种试验费 testing expenditures of good species零散客户 retail customers零售 retail零用金 petty cash流动风险 liquidity risk流动负债 current liabilities流动负债合计 sub-totals of current liabilities流动性 liquidity流动资产 current assets流动资产合计 sub-totals of current assets流动资金 working capital留存收益 retained earnings履约成本 executory costs买卖活跃的市场 active market买入返售证券收入 income from investment in redeemable securities 卖出回购证券款 issued redeemable securities卖出回购证券支出 expediture for issued redeemable securities卖方 vendor毛利 gross profit每股收益 earnings per share免缴税额 tax threshold免税 tax exemption免税期 tax holiday免税证明书 Tax Exemption Certificate敏感性分析 sensitivity analysis明细账 subsidiary accounts名义金额 nominal amount某一特定日期 a specific date母公司 parent (company)母公司在子公司所有者权益中所享有的份额 parent’s share of shareholders’ equity of the subsidiary母子关系 parent-subsidiary relationship目的地交货价 F.O.B destination point纳税程序 tax payment procedure纳税地点 tax payment place纳税年度 tax year纳税凭证 tax payment receipt纳税人 taxpayer纳税通知书 tax payment notice纳税影响会计法 tax effect accounting method内部产生品牌 internally generated brands内部研究开发项目 internal research and development project内部转移 inter-company transfer内在价值 intrinsic value年初余额 balance at beginning of the year年初至中期期末基础 year-to-date basis年度报告 annual reports年率 rate per annum年数总合法 “sum-of-year’s-digit” method年限平均法（或直线法） straight-line method年终 year-end盘亏的存货 shortage on inventories盘盈的存货 overage on inventories配比 matching赔付成本 costs of paying claims派息比率 payout ratio批发 wholesale票面价值 par value评估费用 valuation fees平均毛利率 gross profit margin平均市场价格 average market price破产 bankruptcy破产呈请书 bankruptcy petition破产法律程序 bankruptcy proceeding破产通知书 bankruptcy notice普通股 ordinary share普通股股本 ordinary share capital普通年金（后付年金） ordinary annuity普通债权人 ordinary creditor期初存货价值 value of beginning inventories期初发行在外普通股股数 number of ordinary shares outstanding at beginning of the period期初净资产 net assets at beginning of the period期初金额 beginning amount of the period期初余额 beginning balance of the period期货期权（或期货合约期权） option on a futures contract期末存货价值 value of ending inventories期末净资产 net assets at end of the period期末余额 ending balance of the period期权（或认购权；选择权；选购权） options期权持仓量 option position期权定价模式 options pricing model期权费 option money期权交易 options trading期权金（或期权溢价） option premium期权市场 options market其他非流动负债 other non-current liabilities其他非流动资产 other non-current assets其他流动负债 other current liabilities其他流动资产 other current assets其他业务支出 expenditure on other operation其他业务收入 revenue from other operations其他应付款 other payables其他应收款 other receivables企业财务会计报告条例 Financial Accounting and Reporting Rules for Business Enterprise企业发展基金 enterprise expansion fund企业管理层受托责任履行情况 the status of the management’s stewardship企业合并 business combination企业合并中形成的商誉 goodwill arising on a business combination企业经营的季节性或者周期性特征 seasonality or cyclicality of enterprise’s interim operations企业会计准则 Accounting Standards for Business Enterprises [ASBE]企业年金基金 enterprise annuity fund企业清算 enterprise liquidation企业日常活动 ordinary activities by an enterprise企业债 corporate bond企业注册地 country of incorporation of the enterprise企业总部资产 corporate asset起运点交货价 F.O.B shipping point弃置费用 decommissioning costs器具 apparatus前期差错 prior period errors潜在表决权 potential voting rights潜在普通股 potential ordinary shares嵌入衍生工具 embedded derivatives欠税者 tax defaulter清理 disposal取得成本 acquisition costs取得或处置价格 purchase or disposal consideration取得借款收到的现金 cash proceeds from borrowings取得控制权 acquisition of control取得投资收益收到的现金 cash receipts from return on investments权益法 equity method权益法调整 equity method adjustment权益工具 equity instrument权益性证券 equity security权益性证券溢价收入 premium from the equity issue权责发生制（或应计制） accrual basis确定承诺 firm commitment让渡资产使用权 use by others of enterprise assets认购股本（或认缴股本） capital stock subscription认股权证 warrant人工费 labor cost人民币金额单位 unit amount of RMB融券期限 outstanding period of securities融资租赁 finance lease融资租入固定资产 finance leased fixed asset如实反映 faithful representation任意盈余公积 discretionary surplus reserve三个月内到期的债券投资 short-term investments in debt securities of three months to maturity诉讼案件结案 settlement of a litigation case速动比率 quick ratio速动资产 quick assets损失 loss损余物资 lingered properties所得税（费用） income taxes所有权上的主要风险和报酬 significant risks and rewards of ownership 所有者权益 owners’ equity所有者权益变动表 statement of changes in owners’ equity所有者投入资本 capital contributions from owners索赔 claim商标权 trade mark商品 merchandise商品流通企业 merchandising enterprise商业承兑汇票 commercial acceptance bills of exchange商业实质 commercial substance商业折扣 commercial discount商誉 goodwill商誉减值 impairment of goodwill上年度 the immediately preceding financial year上年年末余额 balance at end of last year上市 go public上市公司 listed enterprises上市有限公司 limited company quoted on stock exchange少数股东 minority shareholders少数股东权益 minority interest少数股东损益 minority interest社会保险费 social security insurance生产成本 production cost生产过程 production processes生产线 product line生产性生物资产 productive biological assets生产要素 factor of production生物资产 biological assets实际报价 actual quotation实际成本 actual cost实际利率法 “effective interest rate” method实际利润 actual profit实际流通 actual circulation实际收入 actual income实际税率 effective rate of tax实际支出 actual expenditure实收资本（或股本） paid-in capital (or stock)收回投资 repayment of investment收回投资所收到的现金 cash receipts from return of investments收益性支出 revenue expenditure收付实现制 receipt basis收购价 acquisition price收到的其他与筹资活动有关的现金 other cash receipts relating to financing activities收到的其他与经营活动有关的现金 other cash receipts relating to operating activities收到的其他与投资活动有关的现金 other cash receipts relating to investing activities收到的税费返还 receipts of tax refunds收取企业缴费 contribution received from the enterprise收入 revenue收入确认 revenue recognition收入余数 balance of proceeds手续费 commission寿险 life insurance寿险责任准备金 provision for obligations arising on life insurance contracts售后回购 sales and repurchase售后租回交易 sales and leaseback transaction售价 sales proceed赎回费用 redemption charges (or redemption fee)赎回基金 redemption fund赎回价格 redemption price税法 tax laws税后利润 after-tax profits税基（或课税基础） tax base税阶 tax band税款扣减 tax deductions税收抵免 tax credit税收政策 taxation policy税务调查 tax investigation税务负担 tax burden税务行政处罚 tax administration punishment (or penalty)税务行政复议 tax administration review税项宽减 tax concession税制 tax regime申请入会费和会员费收入 entrance and membership fee revenue审计费用 audit fees审计准则 auditing standard生育保险费 propagation insurance剩余期限 remaining maturity剩余权益 residual interest失业保险费 unemployment insurance失业率 unemployment rate石油天然气开采 extraction of petroleum and natural gas实质重于形式 substance over form实质转移与资产所有权有关的全部风险和报酬 transfer in substance all the risks and rewards incidental to ownership时间段 time band使用费收入 royalty使用年限 useful life使用寿命不确定 indefinite useful life使用寿命有限 definite useful life使固定资产达到可预定使用状态前所发生的可归属于该资产的费用attributable expenditure of bringing the fixed asset to its expected usable conditions市场价格 market price市场收益率 market rate of return。
信用证常见条款中英文对照表述词语
信用证常见条款中英文对照表述词语来源：考试大【考试大：中国教育考试第一门户】 2008/3/18从形式上来看，信用证只是一封普通的商业信函。
它的格式和内容多种多样，不同的国家、不同的银行开立的信用证各有不同。
但是其中的内容基本相同，一般可分为十大部分。
（一）、各方当事人在信用证中的表述文句（THE PARTIES CONCERNING TO THE CREDIT）⑴开证人（The Applicant for the credit）在国际贸易中，信用证的开立是由进口商向银行申请办理的。
所以开证人指的就是进口商。
信用证中用的词汇和词组常常是这样的：Applicant/Principal/Accountee/ Accreditor / OpenerAt the request of………应。
的请求By order of…………按。
的指示For account of………由。
付款At the request of and for…….应。
的请求Account of ……..并由。
付款By order of and for account of ……….按。
的指示并由。
付款⑵受益人（The beneficiary）在国际贸易中，受益人一般就是出口商。
信用证中常见的词汇或词组有：Beneficiary 受益人In favour of …….以。
为受益人In your favour……..以你方为受益人Transferor………转让人（可转让信用证的第一受益人）Transferee……….受让人（可转让信用证的第二受益人）⑶开证行（The Opening Bank）应开证人要求开立信用证的银行叫开证行。
在信用证中常见的词汇和词组有：Opening BankIssuing BankEstablishing Bank①通知行（Advising Bank）开证行将信用证寄送的一家受益人所在地的银行，并通过该银行通知受益人信用证开出，这家银行就是通知行。
★中英日韩专业术语库列表
ENCN-C020人体解剖学0.61万
ENCN-C021人体组织0.16万
ENCN-C022水利科技0.31万
ENCN-C023水产0.33万
ENCN-C024数学0.88万
ENCN-C025生物化学0.10万
ENCN-C026生物物理学0.04万
ENCN-C027生理学0.16万
ENCN-C028生态学0.34万 ENCN-C029石油0.75万 ENCN-C030船舶工程0.35万 ENCN-C031大气科学0.18万 ENCN-C032地球物理学0.13万 ENCN-C033地理学0.14万 ENCN-C034地质学0.39万 ENCN-C035中医药学0.52万 ENCN-C036通信科技0.21万 ENCN-C037天文学0.22万 ENCN-C038土木工程0.38万 ENCN-C039土壤学0.20万 ENCN-C040煤炭科技0.26万 ENCN-C041微生物学0.15万 ENCN-C042物理0.82万 ENCN-C043冶金0.49万 ENCN-C044旅游0.44万 ENCN-C045力学0.26万 ENCN-C046林学0.22万 ENCN-C047胚胎学0.10万 ENCN-C048农学0.30万 ENCN-C049动物学0.67万 ENCN-C050测绘学0.20万 ENCN-C051电工名词0.74万 ENCN-C052电子学0.53万 ENCN-C053政治文教体育0.69万 ENCN-C054电力0.62万 ENCN-C055细胞生物学0.13万 ENCN-C056药学0.35万 ENCN-C057计算机0.98万 ENCN-C058计算机名词0.85万 ENCN-C059遗传学0.23 ENCN-C060铁道科技0.68万
ENCN-B004体育4.08万
最全法律条款术语中英文专业词汇翻译
最全法律条款术语中英文专业词汇翻译法律条款术语在法律文件中扮演着重要的角色，正确理解和翻译这些专业词汇对于法律工作者是至关重要的。
本文档旨在提供一份最全的法律条款术语中英文专业词汇翻译，帮助读者更好地理解和运用这些常见的法律术语。
A- Agreement: 协议- Amendment: 修正案- Arbitration: 仲裁- Asset: 资产- Assignment: 转让B- Breach: 违约- Bail: 保释- Bankruptcy: 破产- Bylaws: 规章C- Consent: 同意- Confidentiality: 保密性- Consideration: 对价- Contract: 合同- Counterclaim: 反诉D- Damages: 损害赔偿- Deed: 契约- Defendant: 被告- Default: 违约- Dispute: 争议E- Enforcement: 执行- Exclusion: 排除- Estoppel: 拒绝接受反言- Evidence: 证据- Executor: 遗嘱执行人F- Force Majeure: 不可抗力- Fraud: 欺诈G- Guarantee: 保证- Governing Law: 管辖法律H- Indemnity: 赔偿- Injunction: 禁令- Intellectual Property: 知识产权L- Lease: 租约- Liability: 责任- Litigation: 诉讼M- Merger: 合并- Mortgage: 抵押- Mutual Agreement: 相互协议N- Non-Disclosure Agreement (NDA): 保密协议- Notary Public: 公证人- Notice: 通知P- Partnership: 合伙- Plaintiff: 原告- Preliminary: 初步的- Privacy: 隐私- Property: 财产R- Ratify: 批准- Remedy: 补救措施- Representations and Warranties: 陈述和保证- Restrictive Covenant: 限制性条款- Retainer: 委托费S- Settlement: 结算- Statute: 法规- Subpoena: 传票- Successor: 继承人- Suspension: 暂停T- Termination: 终止- Tort: 侵权行为- Trademark: 商标- Trust: 信托U- Unilateral: 单方面的- Usury: 高利贷V- Validity: 有效性- Valuation: 评估W- Warranty: 保证- Will: 遗嘱以上是一份对于常见法律条款术语中英文专业词汇的翻译。
时事政治经济术语词汇中英文对照
时事政治术语词汇中英文对照civil partnership：民事伴侣关系witness：证人deploy：部署hard line：强硬路线lash out：严厉斥责clinical trial：临床试验abstention：弃权stoppage：中止；中断vaccinate：接种疫苗detonate：引爆；爆炸mascot：吉祥物cull：扑杀field work：实地考察riot：骚乱；暴动derail：脱轨；出轨stampede：蜂拥；踩踏stamp out：扑灭runoff：决定性竞选adjournment：延期；休会trilogy：三部曲touch down：着陆；落地Low profile：低调的形象cold front：冷锋blast off：发射；升空launch pad：发射台relief：救济；救济品aftershock：余震mire：陷入困境mastermind：策划felony：重罪hearing：听证会bear down on：逼近power-for-money deal：权钱交易exit poll：投票后民调standoff：僵局theme park：主题公园hunt down：追捕直至抓获tenure：任期bustling：熙熙攘攘的overshadow：投上阴影hands-on：亲自参与deplore：深表遗憾hordes of：成群的death toll：死亡人数sexual harassment：性骚扰constitution：宪法deliberate on：审议martyr：烈士；殉难者military exercises：军事演习clamp down on：施压于；压制Fatality：死亡；宿命Cruise missile：巡航导弹Whopping：巨大的Reconnaissance：侦察，踏勘Touch down：着陆，降落Smother：使熄灭，使窒息Haze：薄雾Remand：还押，押候Submarine：潜艇Sticking point：症结Protracted：延长的Bloodthirsty：残忍的Amphibious assault vehicle：水陆两用装甲车Surveillance：监视，监督Recess：休会；暂时中断Jetliner：喷气式客机Downpour：倾盆大雨Half brother：异父或异母兄弟Desolate：荒凉的，无人烟的Compare notes：交换意见Drought：旱灾；干旱季节Erode：腐蚀；使减少、减弱Defending champion：卫冕冠军Hunger strike：绝食抗议Disaffected：不忠的，不满的Seal off：封锁，阻隔Strand：使陷于困境Tribunal：特等法庭Sabotage：蓄意破坏Devout：虔敬的，诚恳的Operation：军事行动Shucks：歉意，失望Hand out：分发，施舍Rear-end：追尾Shed light on：使某事清楚Overrun：蹂躏，侵占Barbed：有刺的Margin of error：误差幅度Disarmament：裁军，解除武装Head for：动身，前往Double-decker：双层巴士Outskirts：市郊，郊外Edge out：微微胜过Anonymity：匿名，无名Blistering：酷热的Envoy：外交使节，特使Launch window：发射时限Upbeat：乐观的，愉快的Disrespectful：失礼的，无礼的Aggression：侵略；挑衅美国政治术语全记录之英汉对照(A-G)academic freedom：(学术自由) affirmative action:(弱族辅助行动) AFL-CIO：Abbreviation for the American Federation of Labor–Congress of Industrial Organizations, (美国联邦工会)Alaskan pipeline：(阿拉斯加石油运输管道)alderman：(AWL-duhr-muhn) A member of a city council. 市政代表American Civil Liberties Union：美国民权自由同盟.American Dream：美国梦American Legion：美国老兵会antitrust legislation：反托拉斯立法apportionment：议会席位分配appropriation：拨款arbitration：仲裁Atomic Energy Commission：原子能委员会attorney general of the United States：美国司法部长block grant: 一种联邦对各州的拨款blue laws:蓝色法令,通常是限制酒吧及酒类在星期天营业或销售的法令. branches of government:政府各部门broad construction:广义解释(指对宪法) busing:公车接送学生.(反种族歧视的手段之一)cabinet:内阁, 包括14个联邦政府部长campaign finance reform:竞选资助改革capital offense:死罪, 包括谋杀和叛国罪等可能被判死刑的犯罪capital punishment:死刑Capitol Hill:国会山caucus:(KAW-kuhs) 美国的党代会Central Intelligence Agency:中央情报局checks and balances:(权力)制衡civil liberties:民事自由civil rights:民事权利clear and present danger:显而易见的危险(一种限制言论自由的标准.) closed primary:闭锁式初选，排他性预选cloture:(KLOH-chuhr) 以表决结束辩论coattail effect:裙带关系影响commander in chief:全军统帅(指战争状态的总统)confirmation hearings:确认听证Congress:国会Congressional Record:国会记录. conscientious objector:拒服兵役者Constitution, United States:美国宪法. containment, policy of:牵制外交政策contempt of Congress:藐视国会contempt of court:藐视法庭court of appeals:上诉法院cruel and unusual punishment:异常酷刑dark horse:黑马de facto segregation:种族隔离defendant:The party that is being sued in court. (Compare plaintiff.)Democrat:民主党员.Department of Agriculture:农业部Department of Commerce:商业部Department of Defense:国防部, 总部设在Pentagon.(五角大楼) Department of Education:教育部Department of Energy:能源部Department of Health and Human Services:健康及公共事业部Department of Housing and Urban Development:住宅及城市发展部Department of Justice:司法部Department of Labor:劳动部Department of State:国务院,(与中国不同,该相当于外交部,首脑叫国务卿(secretary of state.)Department of the Interior:内务部Department of the Treasury:财政部Department of Transportation:交通部Department of Veterans Affairs:退役军人事务部direct primary:一种选举程序,中国无对应的名词,遂附英语原注释An election in which voters choose candidates to run on a party’s ticket in a subsequent election for public office. district attorney:地区检控官(律师) dollar diplomacy:美元外交domino theory:多米诺理论(指对一个主要的共产党国家失去控制将导致区域性共产主义运动.donkey:驴,民主党的徽记double jeopardy:双重处罚,指在统一管辖范围对统一犯罪审判两次.该属宪法禁止的.draft:抓壮丁式的征兵draft dodger:逃壮丁者Drug Enforcement Administration:毒品管理署due process of law:正当审判原则, 指公民未经正当合法的司法程序不得被剥夺生命,自由和财产.E pluribus unum:众多中的一个.(拉丁语美国格言,印在美国货币上)Eastern Establishment:东部权势集团Electoral College:选民代表(选民选出的再投票代表们)elephant:象(共和党党徽) entitlements:联邦资助项目(复) Environmental Protection Agency:环保署Equal Employment Opportunity Commission:平等就业机会委员会equal opportunity:机会平等(教育,就业,人权等方面)equal protection of the laws:法律面前人人平等Equal Rights Amendment:平权修正案equal time:指政党代表在电视,电台辩论发言时间均等ex post facto:溯及既往ex post facto law:溯及既往的法律 (为宪法所禁止)executive branch:执行部门farm bloc:国会里的农业集团favorite son:最佳候选人Federal Bureau of Investigation:联邦调查局federalism:联邦制fellow traveler:同党felony:重罪Fifth Amendment:第五修正俺filibuster:为阻挠议事而进行的冗长发言First Amendment:第一修正案Foggy Bottom:雾底(美国国务院的昵称,取自原座落地名)Foreign Relations Committee:对外关系委员会Foreign Service:住外事务处,(外交使团的总称)Fourteenth Amendment:十四修正案. franchise:政治上指投票权freedom of assembly:集会自由freedom of association:结社自由freedom of religion:宗教自由. freedom of speech:言论自由. freedom of the press:新闻自由friend of the court:指法庭顾问gay rights:同性恋权利.gender gap:性别隔阂.指男女之间日见明显的投票倾向的差异gerrymander:指执政党为保持选举优势采取的重划选区以削弱反对党选民范围的方法.Good Neighbor policy:罗斯福对拉丁美洲的好邻居政策GOP:Abbreviation of Grand Old Party, 大老党,共和党的别称grand jury:大陪审团guilt by association:连坐gunboat diplomacy:炮舰外交habeas corpus:人身保护hawks and doves:鹰派与鸽派hearsay:传闻homicide:他杀(有合法非法之分) House of Representatives:众议院hung jury:未作出裁决的陪审团政治用语英汉翻译马列主义、毛泽东思想、邓小平理论、江泽民“三个代表”重要思想Marxism-Leninism, Mao Zedong Thought, Deng Xiao-ping Theory, Jiang Zemin “Three Represent’s”important Thought新民主主义革命new-democratic revolution民族独立和人民解放national independence and the liberation of the people经济体制改革和政治体制改革reforms in the economic and political structure 社会主义制度socialist system社会变革social transformation建设有中国特色的社会主义事业the cause of building socialism with Chinese characteristics中华民族的伟大复兴the great rejuvenation of the Chinese nation党在社会主义初级阶段的基本理论、基本路线、基本纲领the basic theory, line and program of our Party in theprimary stage of socialism改革开放政策the policies of reform and opening to the outside中国共产党十一届三中全会The Third Plenary Session of the 11th Central Committee of the Communist Party of China马克思主义政党Marxist political Party 党的第一（第二、第三）代中央领导集体the collective leadership of the Party Central Committee of the first (second\third)generation人民民主专政the people’s democratic dictatorship国民经济体系national economic system综合国力aggregate national strength 国内生产总值the annual gross domestic product(GDP)独立自主的和平外交政策an independent foreign policy of peace 马克思主义基本原理同中国具体实际相结合the fundamental principles of Marxism with the specific situation in China加强和改进党的建设，不断增强党的创造力、凝聚力和战斗力，永葆党的生机与活力strengthen and improve Party building, continuously enhance the creativity, rallying power and combat capability of the Party, and always maintain its vigor and vitality“三个代表”就是必须代表中国先进生产力的发展要求，代表中国先进文化的前进方向，代表中国最广大人民的根本利益，是我们党的立党之本、执政之基、力量之源，是我们党始终站在时代前列，保持先进性的根本体现和根本要求。
常见法律术语中英文表达法
draft 法案,草案Government bill 政府议案to pass a bill, to carry a bill 通过议案to enact a law, to promulgate a law 颁布法律ratification, confirmation 批准law enforcement 法律的实施to come into force 生效decree 法令clause 条款minutes 备忘录report 判例汇编codification 法律汇编legislation 立法legislator 立法者jurist 法学家jurisprudence 法学legitimation 合法化legality, lawfulness 法制,合法legal, lawful 合法的,依法的to contravene a law, to infringe a law, to break a law 违法outlaw, outside the law 超出法律范围的offender 罪犯to abolish 废止,取消rescission, annulment 废除,取消repeal, revocation, annulment 废除(法律) cancellation, annulment, invalidation 废除(合同) cancellation (支票)作废annulment 撤消(遗嘱)repeal rescission 撤消(判决)revocation 撤消immunity 豁免,豁免权disability, legal incapacity 无资格nonretroactive character 不溯既往性prescription 剥夺公权attainder 公民权利的剥夺和财产的没收constitutional law 宪法canon law 教会法规common law 习惯法criminal law 刑法administrative law 行政法civil law 民法commercial law, mercantile law 商法law of nations 万国公法,国际法international law 国际法natural law 自然法labour laws 劳工法fiscal law 财政法Civil Suit Law, Code of civil law 民事诉讼法Criminal Law 刑事诉讼法Military Law 军法Conscript Law 兵役法Copyright Law 著作权法penal code 刑法典code of mercantile law 商法典civil rights 民事权利,公民权利right of asylum 避难权human rights, rights of man 人权(customs) duties 关税death duty, death tax 遗产税royalties 版税法律英语词汇2009-12-20 20:59:34| 分类：专业英语词汇阅读8 评论0 字号：大中小订阅管辖：jurisdiction级别管辖：jurisdiction by level地域管辖：territorial jurisdiction移送管辖：referral jurisdiction指定管辖：designation jurisdiction审判组织: trial organization回避withdrawal诉讼参加人participants in court诉讼当事人parties in court诉讼代理人agents ad litem期间：time periods送达service调解conciliation财产保全property preservation先予执行preliminary execution妨碍民事诉讼的强制措施：compulsory measures against impairment of civil actions 诉讼费：litigation costs第一审普通程序ordinary procedure of first instance第二审程序procedure of second instance起诉bring a lawsuit受理accept a case开庭审理trial in court诉讼中止suspension of a lawsuit诉讼终止conclusion of a lawsuit判决judgment裁定order简易程序summary procedure特别程序special procedure选民资格案件cases concerning certificates of voters宣告失踪proclamation of a person as missing宣告死亡proclamation of a person as dead无民事行为能力incompetent for civil conduct限制行为能力limited capacity for civil conduct无主财产property of ownerless执行申请application for execution执行移转referral of execution仲裁arbitration司法协助judicial assistanceAabsolute proof 绝对证明absolute property 绝对财产（权）abstract of title 产权书摘要acceleration clause 提前（偿还）条款acceptance 承诺accident report 事故报告accident insurance 意外保险accusation 指控；控告accusatorial procedure 控告程序accusatorial process of proof 控告证明过程（程序）accusatorial system 控告或诉讼程序accused 被指控者accuser 控告人acknowledgement 认知(书)acquittal 无罪判决act 条例；作为Act for the prevention of Frauds and Perjuries 《预防诈欺和伪证条例》action 诉讼；作为actual losses 实际损失adjudication 裁决；裁定administrative law 行政法administrative law judge 行政法法官administrative procedure 行政程序administrator 管理人；监管人admissible 可采的admissibility 可采性admit 采用；允许adoption 收养adulterous conduct 通奸行为ad valorem property tax 从价财产税adversarial hearing 对抗式听证会adversarial process 对抗式程序adversary 对手adversary trial system 对抗式（或抗辩）审判制度advocacy 出庭辩护；诉讼代理advocate 辩护人；诉讼代理人affidavit 正式书面陈述affirm 维持（原判）affirmation 保证书；证词affirmative 确保的agency （行政）机关agency action 机关（行政）机关agreed upon remedies 补救协议agreement 协议agreement-as-written 书面协议agreement -in-fact 事实协议alibi 阿里白（不在犯罪场的证明）alienation of affection 离间夫妻关系allegation 声称；指控allege 诉称；指控alleged offense 所控罪行alternate juror 替补陪审员amendment 修正案American Bar Association 美国律师协会American Law Institute 美国法学会analogy 类推Anglo-American Legal System英美法系anonymous accusation匿名控告appeal上诉appear出庭appellant上诉人appellate action上诉行为appellate court上诉法院appellee被上诉人appealer上诉人appropriate拨款appurtenant附属物arbiter仲裁人arbitrary武断的arbitration仲裁arraignment初审array陪审员名单arrest逮捕arrest warrant逮捕令（证）arrestee被捕人article条款，文章article of authority授权条款articles of confederation《联帮条例》articles of incorporation公司组织章程artificial person法人Asian American legal defense and education fund亚裔美国人法律辩护与教育基金会assault意图或威胁伤害assert主张，宣称asset资产assistant attorney助理法官associate judge副法官associate justice副大法官assumption违约合同，违约赔偿之诉assumption 假定attempt意图，企图attempted escape逃脱未遂attestation证词attorney代理人，律师attorney at law律师attorney general检察长authentication鉴定authority权力，法源，权威性依据automobile insurance机动车保险automobile tort机动车侵权行为autonomy自治（权）Bban禁令，禁止banishment流放bankruptcy 破产bankruptcy discharge破产债务解除bankruptcy judge破产法官bar律师职业bar association律师协会barrister出庭律师battery殴打bench trial法官审beneficiary受益人benefit收益，福得bigamy重婚罪bill of lading提单bill of right《人权法案》bind over具保，具结binder临时保险单binding有约束力binding contract有约束力的合同binding force约束力binding interpretation有约束力的解释black-letter law（普通接受之基本原则的）黑体字法black nation bar association全美黑人律师协会blue sky law蓝天法（关于股票买卖控制的法律）Board of Governors（ABA）（美国律师协会的）董事会body of law 法体bond 债券；保释金bond instrument 债券契据branding 鞭笞breach 违约；破坏bride 贿赂bribery 贿赂（罪）bright-line test 明显界限检验标准broker 中间人brokerage fee 佣金；中介费brother-sister corporation 兄弟公司；姊妹公司Bulk Sales Act《大宗销售条例》burden 责任burden of going forward with the evidence 先行举证责任burden of persuasion 说服责任；证明责任burden of producing evidence 举证责任burden of proof 证明责任burglary入室盗窃（罪）business corporation实业公司business law 实业法business organization 实业组织buy-out agreement（股权）承买协议buy-sell agreement（股权）买卖协议bylaws（内部）章程CCalifornia Penal Code《加州刑法典》capital account 资本帐户capital crime 可判死刑罪capital punishment 死刑capital surplus 资本盈余capitation tax 人头税career criminal 职业罪犯career judiciary 职业法官case briefing 案情摘要case-in-chief 主诉case law 判例法case method 案例教学法case report 判决报告case reports 判例汇编casualty insurance （意外伤害）保险catalog 商品目录（单）certificate 证书certificate of existence 实体存在证明（书）challenge 置疑；挑战challenge for cause有理回避chancery court 衡平法院charging instrument 控告文件checks and balances 制衡（原则）chief judge 首席法官chief justice 首席大法官child abuse 虐待儿童circuit court 巡回法院circuit judge 巡回法官circumstantial evidence 旁证；情况证据citation 引证cite 援引；传讯civil court 民事法civil forfeiture 民事罚没civil law 民法Civil Law Legal System 民法体系civil liability 民事责任civil Liberty 民事自由civil Litigation民事诉讼civil procedure 民事诉讼程序civil suit民事诉讼Civil trial 民事审判法律英语词汇（2）2009-12-20 21:02:17| 分类：专业英语词汇阅读10 评论0 字号：大中小订阅Civil right 民权Civil right law 民权法Civil War Income Tax Act 《内战所得税条例》Claim 诉讼请求，索赔Classification of law 法律分类Close corporation内部持股公司Closely held corporation 内部持股公司Closing 终结，成交，结帐Closing argument 最后论述Closing statement成交声明Code 法典Code of Judicial Conduct 《法官行为准则》Codify 编成法典Co-felon 共同重罪犯Cohabitation 同居Collateral contract 附属合同Collegiate bench 合议席Collegiate panel 合议庭Commercial clause 商务条款，贸易条款Commercial law 商法Commercial paper 商务文件Commission佣金Commit 交托，犯（罪）Commitment 犯罪，许诺，委托Commitment of financing 融资许诺Common law 普通法Common law damages 普通法赔偿金Common law legal system(family) 普通法法系Common law marriage 普通法婚姻Common property 共同财产Common stock 普通股票Community property 共同财产Comparative law 比较法Comparative negligence 比较过失Compensation 赔偿（金）Compensatory damage 应予赔偿之损害Competence 管辖权限Competency 有效性Complaint 控告，申诉Comprehensive Drug Abuse Prevention and Control Act 《滥用毒品的综合预防与控制条例》Compulsory license 强制性许可Concur附条件地同意Concurring opinion 并存（判决）意见Confer 授与Conference 协商会议Confidential information 保密信息Confiscation 没收Conflict law 冲突法Congress 国会Consent 同意，认可Consideration 对价，约因Constitution 宪法Constitutional Convention 制宪会议Constitutional law 宪法Constitutional tort 宪法性侵权Constitutionality 合宪性Construction （法律的）结构，解释Construe 解释，分析Consultation 磋商Consumer protection statute 消费者保护法律Consumption tax 消费税Continental Law Legal System(or Family) 大陆法系Contingent fee 胜诉酬金Continuance 诉讼延期Contract 合同Contract dispute 合同纠纷Contract formation 合同构成Contract interpretation 合同解释Contract law 合同法Contract performance 合同履行contractor 承包商contravence 触犯;违犯contributory negligence 共同过失controlling law 应适应之法律conversion 非法占有convey 转让conveyance 转让convertible bond 可转换债券conviction 有罪判决convincing evidence 使人信服的证据copyright 版权;著作权corporal punishment肉体刑corporate camsel 公司法律顾问corporate excise tax 公司执照税corporate law 公司法corporation 公司corporation aggregate 合有公司corporation code 公司法典corporation law 公司法corporation sole 独有公司corpus 尸体;本金Council on legal Education Opportunities 法律教育机会委员会counselor (法律)顾问;律师counselor-at-law 律师court 法院;法官court decision 法院判决court fee 诉讼费court of appeals 上诉法院court of chancery 衡平法法院court of claims 索赔法院court of customs and Patent Appeals 关税及专利上诉法院court of domestic relations 家庭关系法院court opinion 法院判决意见courtroom 法庭coverage 保险范围crime 犯罪crime code 刑法典crime homicide 有罪杀人crime justice system 刑事司法系统crime law 刑法crime liability 刑事责任crime procedure 刑事诉讼程序cross-examination 交叉盘问;盘诘cruel and unusual punishment 残忍和非常的刑罚cumulative evidence 累计证据curative 临时监护的curriculum guide 课程指南custody 监护custom duty 关税customary law 习惯法customary practice 惯例customs court 关税法院Ddamage 损害;损伤damage claim 损害赔偿请求damages 损害赔偿金deadlocked jury 僵局陪审团death penalty 死刑death tax 遗产税debenture 债单(券)debt securities 债权证券decide a case 判案deed 契约deed book 文契汇编defamation 诽谤default 不履行;违约defendant 被告人defence 辩护defence attorney 辩护律师defense's case-in-chief 辩护方主讼deficiency judgment 不足额判决degrees of murder (恶意)杀人罪的等级delegation 授权delegated legislation 授权立法deliberate intention 故意deliberation (陪审团)评议demonstrative evidence 示意证据deprivation 剥夺derogatory treatment of the work 对作品的贬毁性处理(或使用) designs 设计detract 毁损;贬低developer (土地)开发商dicta 判决附带意见dignity 尊严direct evidence 直接证据direct examination 直接盘问direct tax 直接税disa bility insurance 残疾保险disabled dependent child 无谋生能力的残疾儿童discharge 解雇;释放discount 贴现;折扣discovery 要求告知discrete risk transfer product 离散性风险转移(保险)产品discretion 自由裁量权discriminatory 歧视性税收dispense 执行;施行dispute 争议;纠纷disposition 处置(权)dissent 异议;反对dissenting opinion 异议;反对意见dissolution 解散distort 歪曲;误解district attorney 地区检查官database right 数据权dividend 股息division of title 产权分割divorce 离婚docket 备审案件目录doctrine 法则;原则doctrine of constitutional supremacy 宪法至上原则doctrine of Maranda Warnings 米兰达忠告原则document 文件;文书document of title 产权证书domant Commerce Clause 休眠的"贸易条款"domicile 住所地double jeopardy 一罪二审draft 起草;草拟draftman 起草者drug trade 毒品交易drug trafficking 毒品交易dry run 干转;排练due diligence 适当努力due process 正当程序Due Process Clause 正当程序条款due process test 正当程序检验标准duration 期限duress 强迫;胁迫duty 义务;关税duty of care 照看义务法律英语词汇（3）2009-12-20 21:03:22| 分类：专业英语词汇阅读16 评论0 字号：大中小订阅earnest money 定金easyment 地役权ecclesiastical court 宗教法庭economic law 经济法effective date 生效日期effective time 生效时间element of crime 犯罪要素(件)empower 授权enact 制定;颁布en banc 全体法官出庭审判encroachment 侵占encumbered property 抵押财产enforce 实施；执行enforceable 可强制执行的enforceability 可执行性enforcement of Law 执法English-American Legal System (or Family) 英吉利法系enjoin(衡平）强制令entail 限定继承entity 实体environmental impact statement 环境影响报告environmental Law 环境保护法Environmental protection Agency(EPA) 环境保护局environmental quality 环境质量equal protection clause 平等保护条款equitable relief 衡平救济equity 衡平法equity Law 衡平法equity precedent 衡平法判例equity securities 产权证券；衡平证券error 过错escape 逃走；逃脱escrow 第三者保存合同essential justice 实质公正estate财产；遗产estate tax 遗产税ＥＵDirective 欧盟指令evaluate 评价evict 逐出（租户）evidence 证据evidentiary presumption 证据推定evidentiary rule 证据规则ex aequo at bono 公平且善良examine 检查；盘问examination 检查；盘问exception 例外exception clause 例外条款excise tax 执照税exclude 排除exclusive listing 读家上市exclusive right 排他性权利exclusive tax situs 唯一征税地点excusable homicide 可宽恕之杀人execute 执行；签属execution 执行executive acts 行政条例executive branch 行政部门executive order 行政命令executor (遗嘱）执行人executor of estate 遗产执行人exemption 免除；豁免exhibit 展示物（证）exigent circumstance 紧急情况existing securities 上市证券exparte 单方面的expectation damages 预期赔偿金expert 专家（证人）expert testimony 专家证言expert witness 专家证人express contract 明示合同express statutory provision 法律明文规定express warranty 明示保证（保修）ex rel 依据告发face amount 面颊face value 面植facilitate 促使：利于fact 事实fact in issue 争议事实factor 因素；代理商Factors Lien Act 《代理商留置权条例》Fair trial 公平审判false imprisonment 非法拘禁family law 家庭法fault 过错fault principle 过错原则feasibility study 可行性研究Federal Administrative Procedure Act 《联邦行政程序》Federal Antitrust Law 《联邦犯托拉斯法》federal convention 联邦制宪会议federal crime of murder 联邦杀人罪Federal Housing Act 《联邦住房条例》Federal Income Tax Act 《联邦所得税条例》federal judge 联邦法官Federal rules of civil procedure 《联邦民事诉讼规则》Federal rules of criminal procedure 《联邦刑事诉讼规则》Federal rules of evidence 《联邦证据规则》Federal securities act 《联邦证券条例》federal supremacy 联邦至上（原则）Federal tort claims act 《联邦侵权索赔条例》felon 重罪犯felony 重罪felony-murder 重罪杀人fiduciary 受托人file 档案；注册file a petition 呈交诉状；提出请求fine 罚金fingerprint 手印fire insurance 火灾保险fire protection 消防first degree murder 一级谋杀first instance 一审fixture （不动产）附属物flogging 烙印force of law 法律效力forcible felony 暴力性重罪foreign exchange risk 外汇风险forfeiture 没收；罚没form contract 格式合同form of evidence 证据的形式formal adjudication 正式裁决formal rulemaking 正式规则制定formation 构成；鉴定franchise tax 特许经营税fraud 诈欺free enterprise system 自由企业制度free movement of goods 自由物流，货物的自由流通freedom of choice 选择自由frustrate 使受挫折fundamental law 基本法fundamental right 基本权利法律英语词汇（4）2009-12-20 21:04:29| 分类：专业英语词汇阅读12 评论0 字号：大中小订阅general acceptance standard (科学证据的)公认标准general partnership 一般合伙general property 一般财产（权）general provisions 总则gerontocratic 老人统治的gift tax 赠予税government tort 政府侵权（行为）grant of power 授权gross negligence 严重过失group insurance 团体保险guarantee 担保guardian 监护人guardianship 监护权guidelines for sentencing 量刑指南guilt 有罪guilty 有罪的guilty 有罪答辩Hhabitual offender 惯犯hail insurance 冰雹保险handcuff 手铐handwriting 笔迹health insurance 健康保险health regulation 卫生法规hearing 听证（会）hearing of jury 陪审团听审hearsay 传闻证据heir 继承人hierarchy 等级制度high crime 重罪hold 认定；裁定holding 认定；裁定holding device 拥有手段（形式）homicide 杀人（罪）homosexuality 同性恋house counsel （公司）专职法律顾问husband-wife relationship 夫妻关系husband-wife tort 夫妻侵权（行为）IId. 同上identification 认定；确认身份；身份证ignore 忽视；驳回illegal 非法的；违法的immaterial 无实质性的immigration law 移民法immovable property 不动产immunity 豁免（权）impair 损害；削弱impeachment 弹劾；质疑implementation 实施；执行implied contract 默认合同implied warranty 默认保证（保修）imprisonment 监禁imputable 可归罪于……的imputation 归罪in re 关于；案由in recess 休庭in rem 对物的（诉讼）in session 开庭inadmissible evidence 不可采证据incarceration 禁闭；监禁incest 乱伦income tax 所得税Income Tax Act 《所得税条例》income tax on corporations 公司所得税income tax on individuals 个人所得税incompetence 无行为能力；无法律资格incompetent 无行为能力的；无法律资格的incorporation 法人；公司；组成公司incorporator 公司创办人independent regulatory agency 独立规制机构indicative list 指导性名单indictment 起诉书indirect evidence 间接证据indirect tax 间接税individual choice 个人选择（权）individual freedom 个人自由individual omni competence 个人全权individual proprietorship 个体业主individual right 个人权利ineffective 失效的inequality 不平等infamous 罪恶的；丑恶的inference 推理;推论infliction 处罚informal adjudication 非正式裁决informal rulemaking 非正式规则制定information 信息; 控告书infomer 耳目;情报员initial ruling 初步裁定injunction 禁令;强制令injunctive relief 强制救济injure 伤害injustice 不公正innocence 无罪innocent 无罪的;无罪者innocent owner defense 无过错所有人辩护inquiry 调查inquisitiorial system 纠问式诉讼制度insane 精神失常insanity defense 精神失常辩护inspection 检查;审查installment land vendor 分期付款的土地出售人installment plan agreement 分期付款购物协议instruction 指示instrument 文件insurable interest 可保利益insurable loss 可保损失insurance agent 保险代理商insurance binder 临时保单insurance broker 保险中间人insurance card 保险卡insurance coverage 保险范围insurance law 保险法insurance policy 保险单;险种insurance premium 保险费insurance proceeds 保险收益insurance product 保险项目insured 被保险人insurer 保险人intangible 无形的intangible damage 无形损害intangible property 无形财产intangible personal property 无形的人身财产(权)inter alia 除了别的以外interfere 干涉;侵犯interlocutory injunction 临时强制令;(诉讼)中间的强制令intermediate appellate court 中级上诉法院intermetional business 调解interrogation 国际商务intentional 故意的intentional tort 故意侵权行为interest 利息;权益;利益interest rate risk 利率风险interview 询问invalid 无效的;不合法的invalidate 使无效invasion of privacy 侵犯隐私权investigation 侦查;调查investment 投资investment portfolio risk 投资风险组合investment securities 投资证券irrelevancy 无相关性irrelevant 不相关的irrelevant evidence 无相关性证据irrevocable 不可撤销的irrevocable life insurance trust 不可撤销的人寿保险信托itinerant judge 巡回法官法律英语词汇（5）2009-12-20 21:05:16| 分类：专业英语词汇阅读19 评论0 字号：大中小订阅Jjoint tenancy 共同租借(权)joint venture 合资企业joint venture corporation合资公司joint venture with Chinese and foreign investment中外合资企业judge法官judge-made law法官立法judge's chamber法官室judge's charge to jury法官对陪审团的指令judge's instruction to jury法官对陪审团的指示judgment判决，裁定judicial branch司法部门judicial clerkship法院书记员职位judicial decision 法官职位judicial district司法区judicial interpretation司法解释judicial notice司法任职judicial opinion法官判决意见judicial review司法审查judicial scrutiny司法检查judicial subjectivity审判主观性judicial system法院系统judiciary法官jurisdiction司法管辖区jurisprudence法理学juror陪审员jury陪审团jury charge法官对陪审团的指令jury pool待选陪审员库jury selection挑选陪审员jury trial陪审团制justice公正，大法官justice of the peace治安法官justifiable homicide正当杀人juvenile court未成年人法庭juvenile delinquency未成年人违法行为ＫKey man assurance关键人保险Key person insurance关键人保险Kickbacks回扣Kill杀人Killer杀人者Know-how技术秘密，商业秘密Ｌland use law土地使用法last clear chance doctrine最后明显机会法则law 法，法律law firm律师事务所law merchant商业习惯法law of evidence证据法law reform法律改革lawsuit诉讼，官司lawyer律师lawyer in government政府律师；官方律师lawyer in private practice私人开业律师lawyerette律师娘lawman外行人lay witness普通证人；非专家证人lease租赁lease agreement租赁协议legacy遗产legacy tax遗产税legal合法的legal advice法律咨询legal commentary法律评论legal education法律教育legal effect法律教育legal enforcement法律效力legal English法律英语legal family法系legal history 法律史legal instrument 法律文件legal mechanism法律机制legal memorandum 法律备忘录legal methodology 法律方法论legal order 法律秩序legal problem 法律问题legal profession 法律职业legal protection 法律保护legal relationship 法律关系legal representative 法律代表legal safeguard 法律保障（措施）legal system 法律体系；法律制度legal theorist 法学理论家legal writing 法律文书写作legalese 法律涩语legality 法制legislation 立法legislative branch 立法部门legislative history 立法史legislature 立法机关legitimate 合法的levy 征收（税）liability 责任；债务liability insurance 责任保险liberty 自由license plate （车）执照牌license tax 执照税lien 留置（权）life estate 终生财（遗）产life insurance 人寿保险limited partnership 有限合伙liquidated damages 预定违约金liquidity risk 流动资金风险literary property 著作产权litigant 诉讼当事人litigation 诉讼；打官司livestock insurance 家畜保险loan 贷款lord chancellor (英国)大法官loss of rights 丧失权利Jurisprudence，History of Legal Systems and Constitution按照法律规定according to law按照确定的份额分享权力：be entitled to rights in proportion to his proper share of the credit按照确定的份额分担义务：assume obligations in proportion to his proper share of the debt案例教学法case system案例汇编case book；case report；law report柏拉图Plato《保护人权与基本自由公约》（1950）Convention for the Protection of Human Rights and Fundamental Freedoms，1950（罗）被视为be deemed as被宣布为非法be outlawed；be declared illegal比较法comparative law比较法学comparative jurisprudence比较法学派school of comparative jurisprudence比较法制史comparative legal history比较分析法method of comparative analysis比较刑法comparative penal law比较刑法学comparative penal jurisprudence必然因果关系positive causal relationship边缘法学borderline jurisprudence变通办法adaptation；accommodation补充规定supplementary provision补救办法remedial measures不成文法unwritten law不成文宪法unwritten constitution不动产所在地法律law of the place where the real property is situated；lex loci rei immobilisci不可分割的权利impartible right不可抗力force majuere不可侵犯性inviolability不可让与性inalienability不履行法律义务non-performance of obligation不要式行为informal act不要因的法律行为non-causal juristic act不因实效而丧失的权利imprescriptible right不作为abstain from an act；act of omission部门法department law部门规章regulation参照consult参照具体情况in the light of actual conditions参照原文consult the original查士丁尼法典Code Justinian；Codex Justinianus查士丁尼法规汇编Authenticum超出法律范围的outside of law超出法律权限的extralegal超过权限exceed authority；beyond jurisdiction成文法written law成文宪法written constitution冲突法conflict of laws；rules of conflict冲突规则conflict rule；rule of conflict除（本法）另有规定外except for otherwise stipulated （by this law）除外条款provisory clause除外责任条款exclusion clause触犯公共利益encroach on the public interests触犯国际利益go against the state's interests触犯人民利益encroach on the interests of the people；go against the people's interests传统法律观念traditional ideas of law纯粹法学pure theory of law次要法规by law次要规则secondary rule从宽解释原则doctrine of liberal construction从权利accessory right达到法定年龄come of age大法the fundamental law大法官Lord High Chancellor大法官法院Court of Chancery大陆法系Continental Legal System大律师barrister《大明律》Criminal Law of the Ming Dynasty（中）大陪审团grand jury《大清律例》the Criminal Laws of the Qing Dynasty （中）《大宪章》（1215）Great Charter，1215（英）单行法规specific regulations单一法律体系unitary legal system单一制政府unitary government但书proviso当代法学动向current trend of jurisprudence当然解释natural interpretation党纪国法party discipline and the law of the country道德规范norm of morality道德义务moral obligation《德国民法典》German Civil code德拉古Draco地方各级人民代表大会local people's congresses at different levels 地方各级人民法院local people's courts at different levels地方各级人民检察院local people's procuratorates at different levels 地方各级人民政府local people's governments at different levels第二读second reading第三读third reading二元论the dualistic theory二元君主立宪制dual constitutional monarchy system二元论the dualistic theory二元论者dualist二元制bicameral system法的本质the nature of law法的变化changes of law法的定义definition of law法的发展development of law法的分类divisions of law法的概念concepts of law法的规范作用normalized usage of law法的继承succession of law法的精神spirit of law法的可预测性foreseeability of law法的类型types of law法的历史类型的更替the replacement of one historical mode of law by another 法的历史渊源historical origin of law法的连续性continuity of law法的内容contexts of law法的社会作用social usage of law法的生效operation of law法的实现realization of law法的特征character of law法的现象legal phenomenon法的消亡withering away of law法的形式渊源formal source of law法的要素elements of law法的渊源source of law法的职能function of law法的作用role of law法典code；statute book法典编纂codification of codes法定成年人的年龄age of majority；legal age法定程序legal procedure法定处罚statutory penalty法定代理人：agent ad litem法定解释statutory interpretation法定量刑情节legally prescribed circumstances of sentencing 法定年龄legal age；lawful age法定年龄限制 a statutory age limit法定期间prescribed time法定期限legal term法定权利legal right；right entitled by law法定权限limits of power prescribed by law法定人数quorum法定日appointed day法定时间appointed time法定时效statutory prescription法定条件legal condition法定限制statutory restrictions法定效力statutory force法定刑legally-prescribed punishment法定形式legal form法定责任statutory duty法定追溯期time of legal memory法定最高刑maximum statutory penalty；maximum statutory sentence 法官judge法官的自由裁量权judge's power of discretion法官权力范围extent of judge's power法官心证judge's mental impression法官中立原则Nemo debt esse judex in propria causa法规编纂condification of laws and regulations法规的解释interpretation of statutes法规汇编corpus of the laws and regulations《法国民法典》Code Civile de Francais （法）法理jurisprudence；principle of law法理学家jurisprudent法律保护legal protection法律编纂codification法律标准legal standards法律补救legal redress法律部门legal department法律草案draft regulations法律措施legal measures法律大全Corpus legum法律的本土化和改写the localization and adaptiion of laws 法律的本质essence of law法律的地位position of law法律的定义definition of law法律的废止abolishment of law法律的公共秩序论public order theory of law法律的规范性normalization of law法律的继承succession of law法律的理想ideal of law法律的权威authority of law法律的失效lapse of law法律的实施administration of law；law enforcement法律的适用application of law法律的统一unification of law法律的推定presumption of law法律的推理analogy of law法律的完整性integrity of law法律的效力范围force's scale of law法律的效力形式force's form of law法律的修改alteration of law法律的演进evolutin of law法律的原理principle of law法律地位平等equal in legal status法律对人的效力personal act of law编纂法律方法legal methodology法律分类classification of law法律赋予权力authority conferred by law法律改革law reform法律概念legal concept法律根据legal basis法律工作者legal professional法律关系legal relation法律关系的运行process of legal relation法律关系客体object of legal relation法律关系主体subject of legal relation法律规定provisions of law法律规范norm of law法律规范的逻辑结构logical structure of legal rule 法律规则体系system of legal rules法律含义intendment of law法律另有规定：otherwise stipulated by law法律现象legal phenomenon法律研究legal research法律要件legal requirement法律依据legal basis法律意见legal advice法律意见书legal opinion法律意识law-consciousness法律意义legal sense法律用语legal language法律与正义先验论 a prior theory of law and justice法律渊源source of law法律原本注释gloss法律原理legal doctrines法律原则principle of legality法律援助legal aid法律约束legal binding；legal restraint法律责任legal responsibility法律责任的道义基础moral basic of legal obligation法律责任的归结imputaton of legal responsibility法律责任的认定determination of legal responsibility法律责任的执行enforcement of legal responsibility法律责任客体object of legal responsibility法律责任主体subject of legal responsibility法律哲学philosophy of law；philosophie du droit （法）；philosophia juris 法律政策policy of the law法律职业道德legal ethics法律指导legal counsel法律制裁legal sanction法律制度regime of law；legal system法律秩序legal order法律主体资格capacity as a subject of law法律主张proposition of law法律属地原则territoriality of laws法律著述legal literature法律专家legal expert法律专业legal profession法律专著和教科书legal treati法律咨询legal advice法律尊严legal sanctity法盲legal illiterates法权right法社会学sociology of law法系legal system法协会law society法学jurisprudence法学博士doctor of jurisprudence法学导论leading principles of law法学的范畴体系the system of categories of jurisprudence法学的范畴意识the consciousness of category of jurisprudence 法学的基石范畴fundamental categories of jurisprudence法学方法method of jurisprudence法学方法论methodology of jurisprudence法学会law society法学教科书law textbooks。
法律英语第一课翻译。
法律英语第一课翻译引言法律英语是指在法律领域使用的英语专业术语和表达方式。
随着全球化的推进，法律界对于英语专业人士的需求逐渐增加。
本文将介绍法律英语的基本概念和常用词汇，帮助读者理解和翻译法律文件。
法律英语的基本概念法律英语是法律体系中的一项重要内容，包括法律文件的起草、翻译和解释等。
在法律英语中，准确性和专业性是非常重要的原则。
法律文件的翻译需要注意保持原文意思的准确性，并确保译文符合法律的规定。
常见法律英语词汇下面列举了一些常见的法律英语词汇及其翻译：w - 法律2.Legal - 法律的3.Contract - 合同4.Agreement - 协议5.Plaintiff - 原告6.Defendant - 被告7.Judgment - 判决8.Court - 法院9.Evidence - 证据10.Witness - 证人这些词汇是法律文件中经常出现的，熟悉这些词汇对于正确理解和翻译法律文件至关重要。
法律英语的翻译技巧在翻译法律文件时，以下几点技巧可以帮助提高翻译质量：1.精确无误的翻译法律文件非常重要。
一些术语的错误翻译可能导致法律文件的失效，因此需要对法律术语进行深入理解并保持准确性。
2.翻译法律文件时要注重上下文的理解。
有时直译法律术语可能不合适，需要根据文件的整体内容进行适当的调整和解释。
3.参考专业的法律词典和资料是翻译法律文件的重要工具。
法律词典能够提供准确的翻译和解释，确保翻译的准确性。
4.在翻译过程中，要注意语言的简明扼要。
法律文件通常需要清晰、简洁的表达，避免使用过于复杂或晦涩的词汇。
结论法律英语作为一门专业领域，对于法律文件的翻译具有重要意义。
准确、专业的翻译能够保证法律文件的有效性，并为法律实践提供帮助。
本文介绍了法律英语的基本概念、常见词汇和翻译技巧，希望对读者理解和翻译法律文件有所帮助。
参考文献 - Smith, J. (2010). Legal English: How to Understand and Master the Language of Law. Routledge.。
英语词汇学之Classifications of Word 词的分类(中英对照)
Classifications of Wordnon-basic vocabularyWords that do not have the stated characteristics belong to non-basic vocabulary of the language. They include the following:(1) Terminology consists of technical terms used in particular disciplines and academic areas as in medicine: photoscanning, hepatitis, indigestion, penicillin; in mathematics: algebra, trigonometry, calculus, in music: symphony, orchestra, sonata, concerto; in education: audiovisual, megauniversity, microteaching, etc.(2) Jargon refers to the specialized vocabularies by which members of particular arts, sciences, trades and professions communicate among themselves such as in business: bottom line for 'inescapable implication, unavoidable result, ultimate version', ballpark figures for 'estimate', bargaining chips for 'an advantage held by any of the parties in a negotiation'; in horse-racing: hold him back for 'prevent a horse from winning', hold him in for 'force a horse to run behind at the beginning of a race so as to reserve speed for the finish'; in medicine: paranoid for 'suspicious, worried', persona for 'mannerism', hypo for 'hypodermic syringe'; in warfare: buster for 'bomb'. Generally speaking, people outside the circle have difficulty in understanding such words.(3) Slang belongs to the sub-standard language, a category that seems to stand between the standard general words including informal ones available to everyone and in-group words like cant (shoptalk of any sub-group), jargon, and argot, all of which are associated with, or most available to, specific groups of the population.Certain words are labeled 'slang' not because of their appearance or pronunciation but because of their usage. Dough and bread, for instance, are standard when they are used as food terms but slang in the sense of 'money'. Similarly, grass and pot have standard or formal use meaning, respectively, i.e. 'type of plant life' and 'cooking utensil,' but slang use meaning 'marijuana.' Such words as beaver (girl), smoky, bear (police), catch (talk to), holler (call), Roger (understand), X-rays (radar) are all slang words. The concept 'head' can be referred to by nut, dome, upper, bean, block and so on; in the same way, the meaning of 'drunk' can be expressed in as many terms as over three hundred such as elevated, merry, jolly, comfortable, boiled, grassy, tight, knocked out, blue-eyed, fried, paralyzed, pickled, stiff, stunned. These examples indicate that much of the slang is created by changing or extending the meaning of existing words though some slang words are new coinages altogether. Slang enjoy popular use. Almost everyone uses some slang sometimes, and some people use a lot of slang often. Those who don't go to offices seldom find themselves in formal situations, and those who spend more time with close friends than business associates and mere acquaintances, use the most slang, because slang is colourful, blunt, expressive and impressive. As some people claim, slang avoids pretensions. It is "language that rolls up its sleeves" and gets to work.(4) Argot generally refers to the jargon of criminals. Its use is confined to thesub-cultural groups and outsiders can hardly understand it, e.g. can-opener(all-purpose key), dip (pick-pocket), persuader (dagger).(5) Dialectal words are words used only by speakers of the dialect in question. For example, beauty (AusE =excellent, great), chook (AusE =chicken), cocky (AusE=small farmer), station (AusE =ranch); auld (ScotE =old), bluid (ScotE =blood), coo (ScotE =cow), hame (ScotE =home), lough (IrE =lake), bog (IrE =swamp).(6) Archaisms are words or forms that were once in common use but are now restricted only to specialized or limited use. They are found mainly in older poems, legal documents and religious writing or speech. Here are some examples: thou (you), ye (plural you), thee (objective you), wilt (will), brethren (brother), troth (pledge), quoth (said), aught (anything), hereof (of this, concerning this), therefrom ( from thator there), wherein (in what).(7) Neologisms are newly-created words or expressions, or words that have taken on new meanings. Here are some examples from 12,000 WORDS: microelectronics: the branch of electronics dealing with integrated circuits futurology: a study that deals with future possibilities based on current trends AIDS: acquired immune deficiency syndromeE-mail: electronic mail, the sending of messages via computer systemsInternet: an international computer network linking both business and private users freak out: withdraw from reality and society esp. by taking drugs.非基本词汇基本词汇以外所有词的总和构成非基本词汇。
中英文对照术语表
---------------------------------------------------------------最新资料推荐------------------------------------------------------中英文对照术语表A Absorption costing（完全成本法）Accelerated depreciation method（加速折旧法） Account（账户） Account form （账户式） Account payable（应付账款） Account receivable （应收账款） Accounting（会计） Accounting cycle（会计循环）Accounting equation（会计恒等式） Accounting period concept （会计期间概念） Accounting system（会计系统） Accounts payable subsidiary ledger（应付账款明细分类账）（应付账款明细分类账） Accounts receivable subsidiary ledger（应收账款明细分类账）（应收账款明细分类账） Accounts receivable turnover （应收账款周转率） Accrual basis（应计制；权责发生制）Accruals（应计项目） Accrued assets（应计资产） Accrued expenses（应计费用） Accrued liabilities（应计负债） Accrued revenues（应计收入） Accumulated depreciation（累计折旧）Accumulated other comprehensive income（累计其他全面收益）（累计其他全面收益） Activity base (driver)（作业基础/动因）Activity-based costing (ABC)（作业成本计算法） Adjusted trial balance（调整后试算平衡表） Adjusting entries（调整分录）Adjusting process（调整过程）Administrative expenses (general expenses)（管理费用（一般费用））Aging the receivables（应收账款账龄分析） Allowance method（备抵法）1/ 12Amortization（摊销）Annuity（年金）Assets（资产）Available-for-sale securities（可供出售证券） Average cost method（平均成本法） Average rate of return（平均回报率） B Balance of the account（账户余额） Balance sheet（资产负债表） Balanced scorecard（平衡记分卡） Bank reconciliation （银行存款余额调节表） Bond（债券） Bond indenture（债券契约） Book value（账面价值） Book value of the asset（资产的账面价值） Boot（补价） Bottleneck（瓶颈） Break-even point （盈亏临界点） Budget（预算） Budget performance report（预算业绩报告） Budgetary slack（预算松弛） Business（企业）Business entity concept（企业主体概念） Business stakeholder （企业利益相关者） Business strategy（企业战略） Business transaction（经济业务） C Capital expenditures（资本性支出） Capital expenditures budget（资本支出预算） Capital investment analysis（资本投资分析）Capital leases（资本性租赁） Capital rationing（资本分配）Carrying amount（账面金额） Cash（现金） Cash basis（现金制；收付实现制） Cash budget（现金预算） Cash dividend（现金股利） Cash equivalents（现金等价物） Cash flows from financing activities（筹资活动现金流量）（筹资活动现金流量）Cash flows from investing activities（投资活动现金流量）（投资活动现金流量） Cash flows from operating activities（经营---------------------------------------------------------------最新资料推荐------------------------------------------------------ 活动现金流量）（经营活动现金流量） Cash payback period（现金回收期） Cash payments journal（现金付款日记账） Cash receipts journal（现金收款日记账） Cash short and over account （现金余缺账户） Certified public accountant (CPA)（注册会计师） Chart of accounts（会计科目表） Clearing account(清理账户) Closing entries（结账分录） Closing process（结账程序） Combination strategy（混合战略） Common stock（普通股）Common-size statement（通用报表） Component（成分；组成部分）Comprehensive income（全面收益）Consolidated financial statements（合并财务报表）（合并财务报表） Consolidation（创立合并） Continuous budgeting（滚动预算） Contra account （抵减账户） Contract rate（约定利率） Contribution margin(贡献毛益) Contribution margin ratio（贡献毛益率） Controllable expenses（可控费用）Controllable variance（可控差异）Controller（主计长）Controlling account（控制账户）Conversion costs（加工成本） Copyright（版权） Corporation （公司） Cost（成本） Cost accounting system（成本会计系统）Cost allocation（成本分配） Cost behavior（成本性态） Cost center（成本中心） Cost of goods sold（产品销售成本） Cost of goods sold budget（产品销售成本预算） Cost of merchandise sold（商品销售成本） Cost of production report（生产成本报3/ 12告） Cost per equivalent unit（单位约当产量成本） Cost price approach（成本价格法）Cost variance（成本差异）Cost-volume-profit analysis（本－量－利分析）Cost-volume-profit chart（本－量－利图） Credit memorandum （贷项通知单） Credits（贷记） Cumulative preferred stock （累积优先股） Currency exchange rate（货币汇率） Current assets（流动资产） Current liabilities（流动负债） Current ratio（流动比率） Currently attainable standards（当前可达标准） D Debit memorandum（借项通知单）Debits（借记） Decentralization（分权） Declining-balance method（余额递减法） Deferred expenses（递延费用） Deferred revenues（递延收入） Deficiency（亏损） Deficit（亏损）Defined benefit plan（固定收益计划） Defined contribution plan （固定缴款计划） Depletion（折耗） Depreciation（折旧）Depreciation expense（折旧费用） Differential analysis（差异分析） Differential cost（差异成本） Differential revenue （差异收入） Differential strategy（差异化战略） Direct labor cost（直接人工成本） Direct labor rate variance（直接人工工资率差异） Direct labor time variance（直接人工工时差异）Direct materials cost（直接材料成本） Direct materials price variance（直接材料价格差异）（直接材料价格差异） Direct materials purchases budget（直接材料采购预算）（直接材料采购---------------------------------------------------------------最新资料推荐------------------------------------------------------ 预算） Direct materials quantity variance（直接材料数量差异）（直接材料数量差异） Direct method（直接法） Direct write-off method（直接注销法） Discontinued operations（停止经营）Discount（贴现息；折价） Discount rate（贴现率） Dishonored note receivable（拒付应收票据） Dividend yield（股利收益率）Division（分部） Doomsday ration（终极流动比率） Double-entry accounting（复式会计） Drawing（提款） DuPont formula（杜邦公式） E Earnings per common share (EPS)（每股收益）Earnings per common share (EPS) on common stock（普通股每股收益） E-commerce（电子商务） Effective interest rate method （实际利率法）Effective rate of interest（实际利率）Electronic funds transfer (EFT)（电子资金转账） Elements of internal control（内部控制要素） Employee fraud（员工舞弊）Employee s earnings record（员工收入记录） Equity method（权益法） Equity securities（权益证券） Equivalent units of production（约当产量） Ethics（伦理） Expenses（费用）Extraordinary items（非常项目） F Factory overhead cost（制造费用） FICA tax（联邦社会保险税） Financial accounting （财务会计） Financial Accounting Standards Board (FASB)（财务会计准则委员会） Financial statements（财务报表） Finished goods inventory（完工产品存货） Finished goods ledger（完工5/ 12产品分类账） First-in, first-out (fifo) method（先进先出法）Fiscal year（会计年度） Fixed (plant) assets（固定资产） Fixed asset impairment（固定资产减值） Fixed assets（固定资产）Fixed costs（固定成本） Flexible budget（弹性预算） FOB (free on board) destination（目的地交货） FOB (free on board) shipping point（装运地交货）（装运地交货） Free cash flow（自由现金流量） Fringe benefits（额外福利） Future value（未来价值，终值） G General journal（普通日记账） General ledger（总分类账） Generally accepted accounting principles (GAAP)（公认会计原则） Goal conflict（目标冲突） Goodwill （商誉） Gross pay（工资总额） Gross profit（毛利） Gross profit method（毛利法） H Held-to-maturity securities（持有至到期证券） High-low method（高低点法） Horizontal analysis （水平分析） I Ideal standards（理想标准） Income from operations (operating income) （营业利润）（营业利润） Income statement（损益表） Income summary（收益汇总） Indirect method （间接法） Inflation（通货膨胀） Initial public offering (IPO)（首次公开招股） Intangible assets（无形资产） Internal controls（内部控制） Internal rate of return method（内含回报率法） Inventory shrinkage（存货损耗） Inventory turnover （存货周转率） Investment center（投资中心） Investment turnover（投资周转率） Investments（投资） Invoice（发票）---------------------------------------------------------------最新资料推荐------------------------------------------------------J Job cost sheet（分批成本计算单） Job order cost system（分批成本计算法） Journal（日记账） Journal entry（日记账分录）Journalizing（编制分录） Just-in-time (JIT) processing（适时加工制） L Last-in, first-out (lifo) method（后进先出法）Ledger（分类账） Leverage（杠杆收益） Liabilities（负债）Limited liability corporation (LLC)（有限责任公司）（有限责任公司） Liquidation（清算） Long-term liabilities（长期负债）Low-cost strategy（低成本战略） Lower-of-cost-or-market (LCM) method（成本与市价孰低法）（成本与市价孰低法） M Management Discussion and Analysis (MDA)（管理层讨论与分析） Managerial accounting（管理会计） Manufacturing business（制造企业）Manufacturing cells（制造单元） Margin of safety（安全边际）Market price approach（市场价格法） Markup（加成） Master budget（全面预算） Matching concept（配比概念） Materiality concept（重要性概念）Materials inventory（材料存货）Materials ledger（材料分类账） Materials requisitions（领料单） Maturity value（到期值） Merchandise inventory（商品存货） Merchandising business（商业企业） Merger（吸收合并）Minority interest（少数股权）Mixed cost（混合成本）Multiple-step income statement （多步式损益表） N Natural business year（自然营业年度） Negotiated price approach（协7/ 12议价格法） Net income（净利润） Net loss（净亏损） Net pay （工资净额） Net present value method（净现值法） Net realizable value（可变现净值） Nonparticipation preferred stock（非参与优先股）（非参与优先股） Note receivable（应收票据） Number of days sales in inventory（存货销售周期）（存货销售周期） Number of days sales in receivables（应收账款周转天数）（应收账款周转天数） Number of times interest charges are earned(利息保障倍数) O Operating leases（经营性租赁）Operating leverage（经营杠杆） Opportunity cost（机会成本）Other comprehensive income（其他全面收益） Other expense（其他费用） Other income（其它收入） Outstanding stock（流通在外股票） Overapplied factory overhead（制造费用过度分配）（制造费用过度分配） Owners equity（所有者权益） P Paid-in capital（实缴资本） Par（面值） Parent company（母公司）Partnership（合伙企业） Partnership agreement（合伙契约）Patents（专利权） Payroll（工资） Payroll register（工资表）Period costs（期间成本） Periodic method（定期盘存制）Permanent differences（永久性差异） Perpetual method（永续盘存制） Petty cash fund（备用金） Physical inventory（实地盘存） Post-closing trial balance（结账后试算平衡表）Posting（过账） Predetermined factory overhead rate（预定制造费用分配率）（预定制造费用分配率） Preferred stock（优先股）---------------------------------------------------------------最新资料推荐------------------------------------------------------ Premium（溢价） Prepaid expenses（预付费用） Present value （现值） Present value concept（现值概念） Present value index（现值指数） Present value of an annuity（年金现值）Price-earnings (P/E) ratio（市盈率） Price-earnings ratio （市盈率） Prior period adjustments（前期调整） Private accounting（内部会计） Proceeds（贴现净额） Process（流程；步骤）Process cost system（分步成本计算法）Process manufacturers（分步制造企业） Product cost concept（产品成本概念） Product costs（产品成本） Production budget（生产预算） Profit center（利润中心） Profit margin（销售利润率）Profitability（获利能力） Profit-volume chart（利润－产量图）Promissory note（承兑票据） Property, plant, and equipment （财产、厂房和设备）（财产、厂房和设备） Proprietorship(独资企业) Public accounting（公共会计） Purchase method(购买法) Purchase return or allowance（购货退回或折让） Purchases discounts（购货折扣） Purchases journal（采购日记账） Q Quick assets（速动资产） Quick ratio（速动比率） R Rate earned on common stockholders equity（普通股股东权益收益率） Rate earned on stockholders equity（股东权益收益率）（股东权益收益率） Rate earned on total assets（总资产收益率） Rate of return on investment (ROI)（投资回报率）（投资回报率） Ratio of fixed9/ 12assets to long-term liabilities（固定资产对长期负债比率）（固定资产对长期负债比率） Ratio of liabilities to stockholders equity（负债对股东权益比率）（负债对股东权益比率） Real accounts（实账户） Realization（变现） Receivables（应收款项） Receiving report（收货单） Relevant range（相关范围）Report form（报告式） Residual income（剩余收益） Residual value（残值）Responsibility accounting（责任会计）Responsibility center（责任中心）Restrictions（限制）Restructuring charge（重组费用） Retail inventory method（零售价格法） Retained earnings（留存收益） Retained earnings statement（留存收益表） Revenue expenditure（收益性支出）Revenue journal（收入日记账） Revenue recognition concept （收入确认概念） Revenues（收入） Reversing entry（转回分录） S Sales（销售收入） Sales budget（销售预算） Sales discounts（销售折扣） Sales mix（销售组合） Sales returns and allowances（销售退回与折让） Selling expenses（销售费用）Service business（服务企业） Service department charges（服务部门费用） Single-step income statement（单步式损益表）Sinking fund（偿债基金） Slide（滑位） Solvency（偿债能力）Special journals（专用日记账） Standard cost（标准成本）Standard cost systems（标准成本系统） Stated value（设定价值） Statement of cash flows（现金流量表） Statement of---------------------------------------------------------------最新资料推荐------------------------------------------------------ members equity（成员权益报表） Statement of owner s equity （所有者权益表） Statement of partnership equity（合伙企业权益表）（合伙企业权益表）Statement of partnership liquidation（合伙企业清算表）（合伙企业清算表） Statement of stockholders equity（股东权益表） Static budget（固定预算）Stock（股票） Stock dividend（股票股利） Stock split（股票分割） Stockholders（股东） Stockholders equity（股东权益）Straight-line method（直线法） Subsidiary company（子公司）Sunk cost(沉没成本) T T account（T 型账户） Target costing （目标成本法） Taxable income（应税所得） Temporary (nominal) accounts（临时性（虚）账户）（临时性（虚）账户） Temporary differences（暂时性差异） Temporary investments（临时性投资）Theory of constraints (TOC)（限制理论） Time tickets（计工单） Time value of money concept（货币时间价值概念）（货币时间价值概念） Total cost concept（完全成本概念） Trade discounts（商业折扣） Trade-in allowance（以旧换新折让）Trademark（商标） Trading securities（交易证券） Transfer price（转移价格） Transposition（换位） Treasury stock（库藏股票） Trial balance（试算平衡） Two-column journal（两栏式日记账） U Uncollectible accounts expense（坏账费用）Underapplied factory overhead（制造费用分配不足）（制造费用分11/ 12配不足） Underwriting firms（证券包销公司） Unearned revenue （预收收入） Unearned revenues（预收收入） Unit contribution margin（单位贡献毛益） Unit of measure concept（计量单位概念） Units-of-production method（产量法） Unrealized holding gain or loss（未实现持有利得或损失） V Value chain（价值链）Variable cost concept（变动成本概念） Variable costing（变动成本计算） Variable costs（变动成本） Venture capitalist (VC)（风险投资家） Vertical analysis（垂直分析） Volume variance（产量差异） Voucher（付款凭单） Voucher system（付款凭单制度） Work in process inventory（在产品存货） Work sheet（工作底稿） Working capital（营运资本） Yield（收益率） Zero-based budgeting（零基预算）。
犯罪术语(中英对照)
例句：
Businesses are losing millions of dollars, and products are more expensive due to white-collar crime.
由于白领犯罪，企业界每年损失数百万美元，产品也因之更贵
擅于从别人口袋里偷取物品的窃贼。
例句：
I had my wallet stolen by a pickpocket while I was on the subway.
被用来从一地到另一地运送毒品或违禁品的人。
例句：
Security officials in airports are finding an astounding number of people who are being used as mules.
机场的安检人员发现数目十分庞大的旅客充当贩运私货的人。
发生在洛杉矶的不光彩的罗德尼?金毒打案向公众展示了警察暴行是多少猖狂。
police corruption警察腐败
The misuse of police power in return for favors of gain.
警察滥用权力以换取好处和利益。
例句：
The mayor is working to put an end to police corruption in this city.
院外集团的说客用贿金拉拢政府官员。
statutory rape法定强奸罪
Sexual intercourse with a female who has consented, but who is legally incapable of consent because she is underage.
财务术语的中英对照
财务术语的中英对照 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air<I>frame</I> （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 <I>frame</I>work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 <I>frame</I>work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 <I>frame</I>works（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 <I>function</I>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 <I>function</I>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。
英美法系判决书常用词汇中英对照
英美法系判决书常用词汇中英对照一、前言在英美法系中，法律术语是非常重要的，它们不仅决定了案件的结果，也是律师和法官交流的基础。
对于法律从业者来说，了解英美法系判决书常用词汇的中英对照是非常必要的。
本文将从简单到复杂，由浅入深地探讨这些法律术语，希望能够帮助读者更加深入地理解和运用这些术语。
二、基本概念在英美法系中，判决书中的常用词汇有很多，比如“pl本人ntiff”（原告）、“defendant”（被告）、“evidence”（证据）、“verdict”（裁决）等等。
下面将以这些常用词汇为例，一一进行中英对照：1. Pl本人ntiff（原告）在英美法系中，原告是指提起诉讼的一方，通常是受到侵权或损害的一方。
原告在法庭上提供证据来证明被告的过错，并要求法院做出裁决来修复损失。
2. Defendant（被告）被告是指被原告起诉的一方，通常被指控犯有某种行为或疏忽，导致原告受到损害。
被告有权在法庭上进行辩护，并提供证据来辩解或否认自己的过错。
3. Evidence（证据）证据在法律程序中起着至关重要的作用，它可以帮助法院确定案件的事实和真相。
证据可以包括书面文件、物证、证人证言等。
在裁决案件时，法院会依据证据的充分性和可信度来做出决定。
4. Verdict（裁决）裁决是法院根据案件证据和法律规定做出的最终决定，它决定了案件的胜负和赔偿等具体事项。
裁决可以是有罪判决或无罪判决，也可以是对原告或被告作出具体的赔偿或赔偿要求。
通过以上对常用法律词汇的中英对照，我们可以看到在英美法系中，许多法律术语并没有直接的对应词汇，因此理解和掌握这些术语的用法非常重要。
三、深入探讨除了上述常用词汇外，英美法系还有一些专业术语和概念，比如“tort”（侵权行为）、“punitive damages”（惩罚性赔偿）、“exclusionary rule”（排除证据规则）等等。
这些术语是在具体案件中经常出现的，对于法律从业者来说，了解这些术语的含义和用法是非常必要的，下面将继续给出这些术语的中英对照：1. Tort（侵权行为）侵权行为是指对他人的合法权益造成侵害的行为，比如侵犯他人的名誉权、财产权等。
英语词汇学之Classifications of Word 词的分类(中英对照)
Classifications of Wordnon-basic vocabularyWords that do not have the stated characteristics belong to non-basic vocabulary of the language. They include the following:(1) Terminology consists of technical terms used in particular disciplines and academic areas as in medicine: photoscanning, hepatitis, indigestion, penicillin; in mathematics: algebra, trigonometry, calculus, in music: symphony, orchestra, sonata, concerto; in education: audiovisual, megauniversity, microteaching, etc.(2) Jargon refers to the specialized vocabularies by which members of particular arts, sciences, trades and professions communicate among themselves such as in business: bottom line for 'inescapable implication, unavoidable result, ultimate version', ballpark figures for 'estimate', bargaining chips for 'an advantage held by any of the parties in a negotiation'; in horse-racing: hold him back for 'prevent a horse from winning', hold him in for 'force a horse to run behind at the beginning of a race so as to reserve speed for the finish'; in medicine: paranoid for 'suspicious, worried', persona for 'mannerism', hypo for 'hypodermic syringe'; in warfare: buster for 'bomb'. Generally speaking, people outside the circle have difficulty in understanding such words.(3) Slang belongs to the sub-standard language, a category that seems to stand between the standard general words including informal ones available to everyone and in-group words like cant (shoptalk of any sub-group), jargon, and argot, all of which are associated with, or most available to, specific groups of the population.Certain words are labeled 'slang' not because of their appearance or pronunciation but because of their usage. Dough and bread, for instance, are standard when they are used as food terms but slang in the sense of 'money'. Similarly, grass and pot have standard or formal use meaning, respectively, i.e. 'type of plant life' and 'cooking utensil,' but slang use meaning 'marijuana.' Such words as beaver (girl), smoky, bear (police), catch (talk to), holler (call), Roger (understand), X-rays (radar) are all slang words. The concept 'head' can be referred to by nut, dome, upper, bean, block and so on; in the same way, the meaning of 'drunk' can be expressed in as many terms as over three hundred such as elevated, merry, jolly, comfortable, boiled, grassy, tight, knocked out, blue-eyed, fried, paralyzed, pickled, stiff, stunned. These examples indicate that much of the slang is created by changing or extending the meaning of existing words though some slang words are new coinages altogether. Slang enjoy popular use. Almost everyone uses some slang sometimes, and some people use a lot of slang often. Those who don't go to offices seldom find themselves in formal situations, and those who spend more time with close friends than business associates and mere acquaintances, use the most slang, because slang is colourful, blunt, expressive and impressive. As some people claim, slang avoids pretensions. It is "language that rolls up its sleeves" and gets to work.(4) Argot generally refers to the jargon of criminals. Its use is confined to thesub-cultural groups and outsiders can hardly understand it, e.g. can-opener(all-purpose key), dip (pick-pocket), persuader (dagger).(5) Dialectal words are words used only by speakers of the dialect in question. For example, beauty (AusE =excellent, great), chook (AusE =chicken), cocky (AusE=small farmer), station (AusE =ranch); auld (ScotE =old), bluid (ScotE =blood), coo (ScotE =cow), hame (ScotE =home), lough (IrE =lake), bog (IrE =swamp).(6) Archaisms are words or forms that were once in common use but are now restricted only to specialized or limited use. They are found mainly in older poems, legal documents and religious writing or speech. Here are some examples: thou (you), ye (plural you), thee (objective you), wilt (will), brethren (brother), troth (pledge), quoth (said), aught (anything), hereof (of this, concerning this), therefrom ( from thator there), wherein (in what).(7) Neologisms are newly-created words or expressions, or words that have taken on new meanings. Here are some examples from 12,000 WORDS: microelectronics: the branch of electronics dealing with integrated circuits futurology: a study that deals with future possibilities based on current trends AIDS: acquired immune deficiency syndromeE-mail: electronic mail, the sending of messages via computer systemsInternet: an international computer network linking both business and private users freak out: withdraw from reality and society esp. by taking drugs.非基本词汇基本词汇以外所有词的总和构成非基本词汇。
英美法系判决书常用词汇中英对照
英美法系判决书常用词汇中英对照英美法系判决书常用词汇中英对照一、导言在英美法系的刑事和民事诉讼中，判决书是司法机关对案件审理结果的书面记录，具有法律效力。
了解英美法系判决书常用词汇的中英对照是十分重要的。
本文将从深度和广度的角度，全面评估英美法系判决书常用词汇中英对照，并撰写有价值的文章，帮助读者全面、深刻地理解该主题。
二、英美法系判决书常用词汇中英对照在英美法系的判决书中，常用词汇的中英对照如下所示：1. Plaintiff / Prosecution 原告 / 公诉方2. Defendant 被告3. Appellant 上诉人4. Respondent 被上诉人5. Judgment 判决6. Verdict 裁决7. Appeal 上诉8. Evidence 证据9. Testimony 证词10. Witness 证人11. Cross-examination 盘问12. Objection 异议13. Hearsay 传闻证据14. to rule 裁定15. to sustain 支持16. to overrule 驳回17. Prosecution closing argument 检方结诉陈词18. Defense closing argument 辩护结诉陈词19. Sentence 判决三、个人观点和理解对于英美法系判决书常用词汇的中英对照，我认为应该重视和加强学习。
因为在跨境诉讼和跨国合作中，了解英美法系判决书的常用词汇，有助于提高法律专业人士的工作效率和工作质量。
另外，作为法律人士，通过对英美法系判决书的常用词汇进行中英对照学习，还能够提升自己的国际视野和跨文化交流能力，为未来的职业发展打下良好的基础。
四、总结与回顾通过本文的撰写，我们全面评估了英美法系判决书常用词汇中英对照的内容。
从简到繁地探讨了该主题，使读者能够更深入地了解该领域的知识。
在文章中，我们多次提及了该主题文字，并以序号标注的方式呈现了常用词汇的中英对照。
反洗钱考试辅助资料——反洗钱专业术语中英文对照表
Laundering (FATF)
《爱国者法案》 海外账户纳税法案
长臂管辖权内容及重 中级：国际反洗钱、
点条款 反恐融资主要法规
中级：国际反洗钱、 反洗钱金融行动特别工作组
反恐融资主要组织
74 Egmont Grou
罪公约》（巴勒莫公约）
反恐融资主要法规 在三个国际公约上
69 UN Convention Against Corruption (UNCAC)
《联合国反腐败公约》
70 FATF 40 Recommendations
《四十条建议》
通行的国际标准
演变史
71 Patriot Act (2001) 72 Foreign Account Tax Compliance Act (FATCA)
合规
合规反洗钱
恐怖融资 反洗钱战略 反洗钱义务 掩饰 隐瞒 犯罪所得 毒品犯罪 金融诈骗 反洗钱培训 金融机构
16 suspicious transaction reporting requirements 可疑交易报告要求
17 know your customer (KYC)
18 record keeping 19 designated non-financial businesses 20 illegal proceeds 21 prdicate offences 22 transnational organized crime
四大反洗钱措施乊一 熟悉内容 四大反洗钱措施乊一 熟悉内容
7 种上游犯罪
23 to confiscate proceeds from money laundering 没收洗钱所得
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法律常用术语【（一）、法令】rule 条例law 法律criminal law 刑法interpret 解释（法律）the legislature 立法机构the legal system/ the judicial system/ court system法律体系【(二)、主体】the judge 法官the lawyer律师（总称）the jury陪审团the juror陪审团成员the prosecutor（刑事案件）原告人；检察官，公诉人；the plaintiff (民事案件) 原告人the injured party/victim 被害人witness/eyewitness 见证人，目击者the prosecution 原告及其代理律师；代表原告的律师the accused/defendant 被告人the defense lawyer/counselor 被告辩护律师【（三）、违法】【案件种类】case 案件crime - criminal adj.a criminal case 刑事案件a civil case 民事案件【行为/罪名--criminal behavior】guilt n. [Antonym] innocenceguilty adj. [Antonym]innocentguilty of a crime/chargeinnocent of a crime/chargecommit a crimeviolate a criminal lawmurder 谋杀罪first-degree murder (deliberately)一级谋杀罪；故意杀人罪manslaughter (not intentionally) 一般杀人罪；过失杀人罪forgery 伪造罪sexual harassment 性骚扰malfeasance 渎职罪criminal: n. 罪犯a convicted criminal ：one who has been judged guilty in a court of lawa hardened criminal ：someone who has committed many crimesstab v. 用刀具行凶，捅，刺to kill or hurt someone by pushing a knife or other sharp object into their bodystab someone to death 刺死flick knife /switch blade/knife 弹簧刀mug v. =rob抢劫to attack someone in a public place and steal their money, jewellery, or other possessions【（四）、程序】【逮捕】arrestpick up ：to arrest someone and take them away in a car【调查】investigationconduct a criminal investigation intocriminal proceedings ：the process of examining a crime in a court of lawcross-examination【诉讼】find someone guilty/not guilty of something :officially decide that they are guilty/not guiltyto be charged with/to be accused ofto accuse sb. of certain crimecharge v.to charge sb. with certain crimebe charged with (doing) sthe.g. They are the jury for the trial of a boy charged with murdering his father.prosecute -prosecution n.to prosecute sb. for sth.face prosecution overto bring a prosecution against sb. 对…提起诉讼escape prosecutioncriminal charges ：official statements saying that sb is accused by the police of committing a crimeclaim v. to say that someone’s actions are the cause of something 【法庭种类】a criminal court 刑事法庭,e.g. The scene is a jury room in a criminal court.a civil court 民事法庭children’s court 少年法庭The Supreme Court 最高法院【监督】supervise监督【作证】to testify v.作证to make a statement about something you saw, know, or experienced, usually in a court of lawtestify for/against someonetestimony证词proofdefinite proofprovide the proofpresent the proofevidence 证据，证物to identify 鉴别flimsy adj. not very reliableflimsy evidenceaccurate adj. correct or true in every detailunshakable adj. 不可动摇的self-contradiction 自相矛盾alibi n. 不在场的证据someone who has an alibi can prove that they were somewhere else when a crime was committed and so can claim to be not guilty【庭审】question v.question/suspect sb’s motive【辩护】to defend sb 为…辩护to refute 反驳--refutable adj.--refutation n.【陪审团讨论】the jury陪审团a grand jury 大陪审团the juror陪审团成员the jury room 陪审室discuss - discussion讨论proposal 提议vote 投票abstain v. 弃权vote for/in favor of/againsttake a preliminary votee.g. I think i t’s customary to take a preliminary vote analyze 分析assume v. 假定ballot n. 无记名投票to argue with 争论agreement 一致意见disagreement 反对意见a reasonable doubtto hang the jury: to make the jury unable to reach a unanimous decisiondeclare a hung juryreach a unanimous decisionbe deemed innocent/guilty 被认为无罪/有罪prove innocent/guilty被证明无罪/有罪【审判】guilty/ not guilty(innocent)trial/ the jury trial审判a fair trialset free / acquitted 无罪释放admit v. agree that something is true 承认plead guilty to something : say that you are guiltye.g. He pleaded guilty to all charges.【（五）、处罚--punishment】【场所】reform school 感化院,jail/ prison n.监狱【方式】jail v. to put someone in jailto be in jailjail someone for somethinggo/ be sent to jailto serve a jail termbe executedthe executionerto pull the switchto send sb. to the chair =send someone to the electric chair /to sentence sb. to be electrocuted电刑to sentence sb. to deathgive the sentence 施刑get out of jail【其他】have the right to do 有权on behalf of 代表draft 法案，草案Government bill 政府议案to pass a bill, to carry a bill 通过议案to enact a law, to promulgate a law 颁布法律ratification, confirmation 批准law enforcement 法律的实施to come into force 生效decree 法令clause 条款minutes 备忘录report 判例汇编codification 法律汇编legislation 立法legislator 立法者jurist 法学家jurisprudence 法学legitimation 合法化legality, lawfulness 法制，合法legal, lawful 合法的,依法的to contravene a law, to infringe a law, to break a law 违法outlaw, outside the law 超出法律范围的offender 罪犯to abolish 废止，取消rescission, annulment 废除，取消repeal, revocation, annulment 废除(法律) cancellation, annulment, invalidation 废除(合同) cancellation (支票)作废annulment 撤消(遗嘱)repeal rescission 撤消(判决)revocation 撤消immunity 豁免，豁免权disability, legal incapacity 无资格nonretroactive character 不溯既往性prescription 剥夺公权attainder 公民权利的剥夺和财产的没收constitutional law 宪法canon law 教会法规common law 习惯法criminal law 刑法administrative law 行政法civil law 民法commercial law, mercantile law 商法law of nations 万国公法，国际法international law 国际法natural law 自然法labour laws 劳工法fiscal law 财政法Civil Suit Law, Code of civil law 民事诉讼法Military Law 军法Conscript Law 兵役法Copyright Law 著作权法penal code 刑法典code of mercantile law 商法典civil rights 民事权利，公民权利right of asylum 避难权human rights, rights of man 人权(customs) duties 关税death duty, death tax 遗产税royalties 版税。