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最全法律英语词汇集锦
法律英语词汇学习 ? attorney: Another word for &lawyer&. Someone who has studied law and defends or represents someone else. ? bailiff: An officer of the court who protects the jurors and keeps everyone in the court room in control ? clerk: Someone who keeps track of the files and records for the clerk (judge???). ? counsel: A lawyer or group of lawyers who give advice to people needing legal help or who represent people in court. ? court: The room w a place where legal disputes are settled. ? court reporter: A journalist whose specific purpose is to report what happens in court. ? defendant: A person who has been accused of doing something bad and who now must defend him/herself. ? defense attorney: A lawyer who specializes in defending people who have been accused of breaking the law or causing harm to someone. ? district attorney (or crown prosecutor): A person who represents the government or legal system and prosecutes (tries to show that someone is guilty) a defendant. ? expert witness: A person who is brought into court because he/she has special skills. For example, a psychologist may be brought in to discuss the mental state of a defendant. ? Grand Jury: A special jury made up of more than 12 citizens. Their duty is to investigate accusations against a person. If there is enough evidence, then the person must go to trial for the crime. ? investigating officer: The police officer who investigated the crime 案件 case 案件受理费 litigation fee 案由 nature of case 颁布 issue 颁布 promulgate 办案 handle a case 办理 deal with 包庇罪 crime of concealing the murder 保税区 bonded area 保险法 insurance law 保险凭证 insurance certificate 保证 warranty 保证 guarantee 保证金 bail 保证金 margins 保证金帐户 margin account 保证人，担保人 guarantor 保证书 indemnity保证书 covenant of warranty 保证条款 warranty 保值利率 inflation-proof interest rate 被裁定为 be adjudged to be 从重处罚 heavier punishment 从重处罚 severe punishment 存款机构 deposit-taking institution 挫折 frustration 措词 worded 错漏 error|mistake 答复 Reply 批复 Reply 打官司 initiate legal proceeding 打击 struggle against 打假 crack down on counterfeit goods 打假办 Office of Cracking down on Fake Products 大厂回族自治县 Dachang Hui Nationality Autonomous Region 大股 substantial shareholder 大股东控权人 majority shareholder controller 大化瑶族自治县 Dahua Yao Nationality Autonomous County 大连市 Daliang Municipality 大律师 barrister 大律师的收费 counsel's fees 大律师登记册 roll of baristers 大律师公会 Hong Kong Bar Association 大律师见习职位 pupillage 被陈述人 representee 被告人辨解 statement of the defendant 驳回 dismiss 驳回 reject 驳回上诉 reject an appeal 补偿报酬 compensatory payment 不具有法律效力 null 不具有法律效力 void 不履行合同 breach of contract 不履行合约 repudiation of the contract 不名誉的行为及手法 dishonourable conduct and practices 不能成立 unable to establish 不时 frequently 不予支持 unassisted 不作为 omission 财产分割 properties division 财产所有权 property right 裁定 ruling 裁定 order产权制度 property order 产权关系 property relations 撤消并发回给 reversed and remanded to the original court 陈述 state 承担 assume 承担责任 to be responsible for 承典人 pledgee 承典人 pawnee 承认 confess 城市住宅局 City House Bureau 出典人 pledgor 出典人 pawnor 出口退税制度 the system of refunding taxes on exported goods 出口押汇 bill purchased 出资比例 ratio of investments 处罚 penalty 触犯 violate 传销 pyramid selling 串通 collaborate 从宽处理 lenient punishment, liberal punishment 从轻处罚 lesser punishment 从轻处罚 lighter punishment 从轻处罚 impose a lenient sentence 从轻原则 the principle of lighter punishment 从事 commit 大律师名册 panels of counsels 大律师事务所 barristers' chambers, chambers of counsel 大律师书记 barrister's clerk 律师行业 the practice of law 大批 bulk 代理检察员 acting prosecutor 代理人 agent 代理审判员 acting judge 代通知金 payment in lieu of notice 代销 sales by proxy 丹东市 Dandong Municipality 丹阳市 Danyang Municipality 单位 entity unit 单务合同 unilateral contract 担保 guarantee 担保人 guarantor 担保书 certificate of guarantee 但书 proviso 当事人 litigant当事人起诉要求 the litigants sue for 党政分工 division of labour between the Party and the government 档案工作人员 file clerk 盗窃枪支 crime of stealing firearms and ammunition 盗窃武器装备 theft of military equipment 道真仡佬族苗族自治县 Daozheng Mulao Nationality Autonomous County 得到证实 to be believed 得利者 beneficiary 抵触 contravene 抵押 mortgage 抵押品 pledge 抵押物 mortgage 地方人民检察院 Local People's Procuratorate 地役权 easement 第二审判庭 second tribunal 第三者 the third party 第一审判庭 first tribunal 典当物 pledge 调查 investigation 调查报告 investigation 调查取证 investigate and collect evidence 调解 mediate 调解和强制措施 mediation and enforcement measure 调解书 mediation agreement 调解书字号 Written Mediation No. 订货合同卡片 a card of contract 订立 formation 定案结论 verdict 定案理由 reason for decision 定金 deposit 定期减免所得税 regular reduction of income tax 定性 determination on the nature 丢弃 waive 东北人民政府 Northeast People's Government 东乡族自治县 Dongxiang Nationality Autonomous County 董事会 board of directors 动机 intention, motive 冻干健康人血浆 frozen dry healthy human blood 冻干血浆 frozen dry blood plasma 冻结 freeze, suspend 都安瑶族自治县 Duan Yao Nationality Autonomous County 毒品罪 narcotic drug crime 渎职罪 crime of dereliction of duty 独立的不法行为 independent wrong独立个案 individual cases 独立核算工业企业 independent accounting unit 独立请求书 independent claim 独立审判 independent adjudication 断绝 cease 提出具体意见 submit detailed opinions on 对等原则 principle of reciprocity 对等原则并参照国际惯例 the principle of reciprocity and in reference to the international practice 对合同词句应当按照事情是有效的而不是无效的来 理解 verba ita sunt intelligenda ut res magis valeat guam pareat 对金钱借贷的规定 regulations of money lending 对滥用职权的法律补救 legal remedy for abuses of power 对立的一方 opposite party 对令状的发出作确认 acknowledge the issue of the writ 对上诉抗辩 oppose an appeal 对书面文件的词句应当按照对提出词句的当事人尤为不利的原则来解释 verba chartarum fortius accipiuntur contra proferentem 对外经济法律顾问处 Foreign Economic Legal Consultancy Office 对外经济律师事务所 foreign trade law firm 对外经济贸易仲裁委员会 Commission 对外贸易经济合作部 Ministry of Foreign Trade and Economic 对物诉讼令状 writ in rem 对帐 reconcile, reconciliation 多边公约 multilateral convention 多边国际公约 multi-latreal international conventions 多分 a larger share 多头 long position, bull position 多头仲裁 multiple arbitration 多于一名人士 2 or more persons 多元立法体制 plural legislative structure 多元主义 pluralism 峨边彝族自治县 Ebian Yi Nationality Autonomous County 恩施土家族苗族自治县 Enshi Tujia Nationality Miao Nationality Autonomous County 恩恤付款 ex gratia payment 二审 second instance 二审裁定书 order of second instance 二审法院 Court of Second Instance 二审判决书 written order of Second Instance 二者只能择其一 the inclusion of one is the exclusion of the other 发回重审 remand a lawsuit for a new trial 发货人 consignor, shipper Foreign Economic and Trade Arbitration发生法律效力 be legally effective 发现 discovery 发行审核委员会 the Issuance Examination Commission 发展规划 development plan 罚款 Fin 法案 bill 法定部门 statutory machinery 法定代表律师 Official Solicitor 法定代表人 legal representative 法定代理人 legal agent 法定继承 legal inheritance 法定继承人 legal heir 法定监护人 legal guardian 法定期限 time limit provided by law 法定义务 legal duty 法定语言 legal language 法定主管当局 statuory authority 法官法 judges law 法官考评委员会 committee for the examination and appraisal of judges 法规 laws and regulations 法纪 Law and Discipline 法纪监督 supervision over legal discipline 法理背景 jurisprudential background 法理背景 jurisprudential base 法理学 jurisprudence 法令 decree 法律程序文件 written process 法律冲突 conflict of laws 法律服务所 Legal Service Office 法律概念 legal concept 法律顾问处 Legal Consultant Office 法律后果 legal effect 法律解释权 power of law interpretation 法律面前人人平等 equality before the law 合法的 legitimate 法律上的财产处分 legal disposition of property 法律上的能力 legal capacity 法律效果 legal effect 法律行律 juristic act 法律行为 act under the law 法律性 legality 法律性文献 legal document 法律虚无主义 legal nihilism 法律依据 legal basis法律制裁 legal sanctions 法律制度 structure of the law 法人 legal person 法人代表 legal representative 法人单位 legal entity 法人委托书 power of attorney 法庭程序文件 process of court 法团公司 incorporated company 法系地区 relevant law area 法学派别 School of Legal Scholare 法学研究所 Institute of Law 法医 medicolegal 法院 court 法院组织法 organic law of the courts 法制委员会 Commission on Legislation Affairs 翻新 revision 反驳 disprove 反对通知书 notice of objection 反革命宣传煽动罪 crime of counter revolutionary propaganda and incitement 反革命罪 crime of counter-revolution 反悔 repudiate, resile 反诉 counter-claim 反要约 counter offer 反走私 anti-smuggling 返还 restitution 返还性损害赔偿金 restitutionary damages 犯 commit 犯人 convict 犯罪分子 offender 犯罪客观方面 objective aspect of crime 犯罪客体 object of crime 犯罪事实 particulars of offense 犯罪心意 mens rea 犯罪行为 actus reus 犯罪中止 discontinuation of a crime 犯罪主观 subject of crime 犯罪主观方面 subjective aspect of crime 贩卖毒品 crime of drug trafficking 贩卖假药罪 crime of selling bogus medicines 贩卖淫秽物品罪 crime of selling pornographic articles 贩运伪造的国家货币罪 crime of trafficking in counterfeit national currency 方便与公平的原则 principles of convenience and fairness 防城各族自治县 Fangcheng Ge Nationality Autonomous County 防止性禁制令 prohibitory injunction妨碍 pervert 妨碍司法公正 interfere with the course of justice 妨碍司法公正 obstruction of justice 妨害公务罪 crime of interference with public administration 妨害公务罪 crime of interference with state functions 妨害社会管理秩序罪 crime of disrupting the order of social administration 妨害他人婚姻家庭罪 crime of disrupting marriage and the family 房款凭证 evidence of purchasing money for real estate 房屋的产权 property right in real estate 房屋估价单 home appraisal report 房屋继承 successor in title, transferee in real estate, transferee mottoes 放火罪 crime of arson 放弃 relinquish 放弃 waive 放行条 release pass 非专业人士 lay persons 非法 unlawful 非法 illegal 非法查封 unlawful foreclosure 非法查封财产 unlawfully seal up property 非法逮捕, 拘禁或搜身 unlawful arrest, detention, and search 非法的告发 wrongful prosecution 非法的检举 wrongful prosecution 非法购买 illegally purchasing 非法拘禁罪 crime of unlawful detention 非法同居关系 cohabiting unlawfully 非 法 制 造 枪 支 及 弹 药 罪 crime of illegally manufacturing firearms and ammunition 非法转让 unlawful assign men t 非婚生子女 illegitimate child 诽谤 defame 废除 repeal 分割 partition 分居 live separate and apart 分离 severance 分期付款 installment payment 分期付款 by instalment 分期支付 by instalment 分权共有人 co-owner 分权学说 doctrine of separation of powers 分摊 apportion 分租 sub-lease 纷争的解决 settlement to disputes 丰宁满族自治县 Fengning Manchu Autonomous Region风险投资 venture capital 封宗法主意思想 feudal legal thought 佛山市 Foshan Municipality 否定 repudiate 否决权 veto power 否认 deny 否认立约 non est factum 夫妻 spouse 夫妻感情 goodwill as between spouses 夫妻共同所有财产 joint property of the spouses 夫妻关系 spousal relationship 夫妻关系中的子女 a child of a union of concubinage 夫妻间有互相扶养的义务 mutual obligation between spouses for maintenance of one another 夫妻名义 pugitive spouses 夫妻身份 spousal relationship 夫妻在婚姻关系存续期间 while a spousal relationship subsists 扶养的义务 mutual maintenance support obligation 扶养费 maintenance 符号 sign 福利社会 welfare society 福州市 Fuzhou Municipality 抚顺市 Fushun Municipality 抚养 foster 抚养费 cost of maintenance 抚养关系的继父子 foster father and son relationship 父母权 parental right 付购 re-purchase 付清余款 paid the residual balance 负责 be responsible 附带民事诉讼 supplementary civil action 附录 Appendix 附件 Appendix 附属公司 subsidiary 附属于 collateral to 阜新蒙古族自治县 Fuxin Mongolia Autonomous Country 复合氨基酸 compound amino acid 复核审法院 Court of Review 复息 compound interest 复议 review 复员费 decommission pay 复员军人 demobilized serviceman 副检察长 Deputy Chief Procuratoy 富川瑶族自治县 Fuchuan Yao Nationality Autonomous改过自新 remorse and reform 盖章 seal 干部 cadre 干扰 disturb 干扰证人 interfere with a witness 干预 intervention 甘肃省 Gansu Province 肝炎 hepatitis 感化 influence 感情破裂 loss of affection 赣州市 Ganzhou Municipality 港币发行权 authority to issue Hong Kong currency 革委会 revolutionary committee 格式合同 standard form of contract 个人财产 personal property 个体户 individual household 个体劳动者所有权 individual worker's ownership 各级 at different levels 各级地方政府 local government at several levels 各尽所能 from each according to his ability 各省 of all provinces 给予 assign 给予适当的经济帮助 render suitable financial assistance 给予援助令状 Writ of Assistance 根本法律 fundamental law 根据成文法推定的默示条款 terms implied by legislation 根据法院判决推定的默示条款 terms implied by courts 根据惯例推定的默示条款 terms implied by usage 根据婚姻法的规定 according to Marriage Law provisions 更改 alter 更换 replacement 工矿产品合同试行条例 The Trial Implementing Regulations on Contracts of Industrial and Mineral Product 工矿区 industrial and mining district 工农联盟 Alliance of Workers and Peasants 工商统一税 unified industrial-commercial tax 工作场所 work place 公检法机关 organs of the public security, the procuracy and the court 公安 Public Security Officers 公安部 Ministry of Public Security 公安部法规局 The Bureau of Policies and Regulations of the Ministry of Public Security 公安处 Public Security Office 公安机关 Public Security Organs公安机关行政处罚决定 Public Security Penalty Decision 公安局 Public Security Bureau 公安派出所 local police station 公安人员 Public Security Officers 公共开支 public expenditure 公共性 public character 公共帐目的审计制度 system for auditing public accounts 公共政策 public policy 公共政策的原则 principle of public policy 公共秩序 public order 公共主管当局 competent authority 公积金 public accumulation funds 公检法 public security organs, procuratorial organs and people's courts 公开 disclose 公开聆讯方式 public hearing 公开审理 public hearing 公民 citizen 公民劳动义务 civic duty to work 公平 fair 公社 commune 公司 enterprise 公司存在期限 duration of company 公司章程 Articles of Association 公诉 public prosecution 公诉机关 public prosecution organ 公诉人 public prosecutor 公诉书 bill of indictment 公务人员 public official 公有制 public ownership system 公约国 Convention country 公约证明书 Convention certificates 公证承付 notarial act of honour 公证会计师办事处 Notarial Accountants' Office 公证机关 notary public 公证人 public notary 公证证明 notarial certification 公职 public office 公众假期 public holiday 公众假日 public holiday 公众利益 public advantage 供认 confession 供述 confession 供销合作社 supply and marketing co-operative 共负盈亏 share profits and losses共谋 collude 共青团中央 The Central Committee of the Communist Young League 共识政府 Government by consensus 共同被告人 co-defendant 共同财产 common property 共同犯罪 joint offence 共同纲领 common programme 共同权利 a joint right 共同实施违法行为 jointly committed the offence 共同误解 common mistake 共同原告 co-plaintiff 共同债务 joint debts 共享软件 shareware 勾结 collude 构成要件 constitutive requirements 估计 assess 股东大会 stock-holder meeting 股份有限公司 stock limited company 固定资产 fixed capital 故意 intention 故意的动机 intentional motive 故意破 坏公私 财物 罪 crime of intentionally sabotaging public or private property 故意杀人罪 crime of intentional homicide 故意伤害 intentional injury 故意伤害致人死亡 intentional infliction of bodily injury resulting in a person's death 故意伤害致死罪 crime of intentionally injuring another which resulted in death 故意伤害罪 crime of intentional injury 故意投毒 spreading poison with intent 雇佣合同 employment contract 寡妇 widow 挂靠 be subordinate to 挂牌公司 company-in-name 拐卖人口罪 crime of abducting and trafficking human beings 关键 pivotal issue 关税壁垒 customs barrier 关系恶化 worsening of relations 关系过远 remote 关押 custody 关员级人员 customs officer 官僚主义 bureaucracy 官职 public office 管卡压 interference, obstruction and oppression管理办法 Administrative Measures 行政措施 Administrative Measures 管辖范围 scope of jurisdiction 管辖权 jurisdiction 管有令状 writ of possession 管制 control 管制 public surveillance 管制 regulate 贯彻执行 executed in fact 广东省 Guangdong Province 广西壮族自治区 Guangxi Zhuang Nationality Autonomous Region 归还 restitution 规范 regulate 规则 rule 规章 directive 桂林市 Guilin Municipality 锅炉压力容器检验所 Inspection Institution for Boiler Pressing Containers 国防部 Ministry of National Defense 国防科学技术工业委员会 National Defense Scientific Technological Industry 国际供应合同 international supply contract 国际惯例 international common practice 国际惯例 international practice 国际海事卫星组织公约 Convention on the International Maritime Satellite Organization 国际私法 private international law 国际运输 international transport 国家安全局 The State Administration of National Security 国家版权局 State Copyright Bureau 国家保密局 State Bureau of Protection of Confidential Documents 国家编制委员会 State Organization Commission 国家标准局 State Standard Bureau 国家测绘局 State Bureau of Surveying and Mapping 国家城市建设总局 State City Construction General Bureau 国家出版局 State Publication Bureau 国家出入境检验检疫局 The State Administration for Entry-Exit Inspection and Quarantine 国家档案局 State Archives Bureau 国家地震局 State Seismology Bureau 国家电力公司 State Electric Power Corporation 国家发展计划委员会 State Development & Planning Commission 国家防汛总指挥郭办公室 State Flood Prevention General Command Office 国家房管局 State Housing Management Bureau 国家纺织工业局 State Administration on Textile Industry 国家纺织工业局 State Textile Industry Bureau国家工商行政管理局 State Administration for Industry and Commerce 国家公诉人 State Prosecutor 国 家 广 播 电 影 电 视 总 局 The State Broadcasting Film and Television Administration 国家国防动员委员会 National Defense Mobilization Commission 国家国内贸易局 State Administration for Domestic Trade 国家国有资产管理局 State State-owned Assets Administration Bureau 国家海洋局 State Oceanic Administration 国家核安全局 State Nuclear Safety Bureau 国家环境保护总局 State Environment Protection Administration 国家黄金管理局 State Gold Administration Bureau 国家机关人民防空办公室 State Organ People Air Defence Office 国家机械工业局 State Administration of Machinery Industry 国家基本建设委员会 State Infrastructure Commission 国家计划生育委员会 State Family Planning Commission 国家计划委员会 State Planning Commission 国家计量局 State Metrological Bureau 机部机械设备成套总局 General Office of Complete Set of Machinery of the First Machinery Industry Ministry of the State Construction Commission 国家建筑材料工业局 State Construction Materials Industry Administration 国家教育委员会 State Education Commission 国家结构 state structure 国家进出口管理委员会 State Import & Export Regulatory Commission 国家进出口银行 State Import & Export Bank 国家禁毒委员会 National Ban Drugs Commission 国家经济贸易委员会 State Economy & Trade Commission 国家经济体制改革委员会 State Commission for Restructuring Economy 国家经济委员会 State Economy Commission 国家开发银行 State Development Bank 国家开发银行办公厅 General Office of State Development Bank 国家科委自然科学奖励委员会 State Science Commission 国 家 科 学 发 明 评 选 委 员 会 State Science Commission Invent Selection Commission 国家科学技术委员会 State Scientific and Technological Commission 国家劳动总局 State Labour Bureau 国家粮食储备局 State Grain Reserves Bureau 国家林业局 State Bureau of Forestry 国家旅游局 State Bureau of Tourism 国家煤炭工业局 State Coal Industry Administration 国家密码管理委员会办公室 State Secret code Regulatory Commission Office 国家民族事务委员会 State National Affairs Commission 国家南极考察委员会 National South Pole Investigation Commission 国家能源投资公司 State Energy Resources Investment Corporation 国家能源委员会 State Energy Resources Commission国家农业委员会 State Agriculture Commission 国家农业综 合开发办 公室 State Agriculture Comprehensive Development Office 国家破产储量管理局 State Minerals Reserves Administration Bureau 国家器具 state apparatus 国家轻工业局 State Light Industry Administration 国家轻工业局 State Light Industry Bureau 国家人防委员会 State People's Air Defense Commission 国家人事局 State Personnel Bureau 国家商标局 State Trademark Bureau 国家商检局 State Commodity Inspection Bureau 国家石油和化学工业局 State Petroleum and Chemical Industry 国家水产总局 State Aquatic Product General Bureau 国家税务局 National Taxation Head Office 国家税务总局 State Administration on Taxation 国家所有权 state ownership 国家体育运动委员会 State Physical Culture and Sports Commission 国家体育总局 State Administration of Sports 国家统计局 State Statistics Bureau 国家土地 State owned land 国家土地管理局 China Land Administration Bureau 国家外国专家局 State Foreign Expert Bureau 国家外汇管理局 State Foreign Exchange Administration Bureau 国家文物局 State Cultural Relic Bureau 国家无线电管理委员会 State Radio Regulatory Commission 国家物价局 State Price Control Bureau 国家物资局 State Commodities Bureau 国 家 新 闻 出 版 署 National News Publication Bureau (National Copyright Bureau) 国家行政区域划分 demarcation of national administrative zones 国家行政学院 Chinese Academy of Engineering Sciences 国家烟草专卖局 State Tobacco Monopoly Bureau 国家药品监督管理局 State Drug Administration 国家冶金工业局 State Metallurgical Industry Bureau 国家邮政局 State Post Office Bureau 国家有色金属工业局 State Non-Ferrous Metal Industry Bureau 国家语言文字工作委员会 State Language Affairs Commission 国家知识产权局 State Intellectual Property Bureau 国家制度 state system 国家质量技术监督局 State Bureau of Quality Technical Supervision 国家中医药管理局 State Chinese Medicine Administration Bureau 国家主席 President of the State 国家自然科学基金委员会 State Natural Science Funds Commission 国家宗教事务局 State Bureau of Religious Affairs国库券 treasury bills 国民政府 National Government 国体 polity 国土资源部 Ministry of Natural Resources 国务院 State Council 国务院 Safety manufacture Commission of the State Council 国务院办公厅 General Office of the State Council 国务院参事室 Counsellor Office of the State Council 国 务 院 出 版事 业 管 理局 Publication Cause Administration Bureau of the Council 国务院电子振兴领导小组办公室 Electronic Rejuvenation Leading Group Office of the State Council 国务院发展研究中心 The State Development Research Center 国务院法制办 Legal Affairs Office of the State Council 国务院法制局 Bureau of the Legislative Affairs under the State Council 国务院扶贫开发办 Aid-the-Poor Development Office of the State Council 国务院港澳办 Hong Kong and Macao Office of the State Council 国务院工资制度改革小组 Salary Reform Group of the State Council 国务院关税税则委员会 Customs tariff Commission of the State Council 国务院环境保护领导小组 Environment Protection Leading Group of the State Council 国务院机关事务管理局 Bureau of Institutional Affairs of the State Council 国务院计划生育领导小组 Family Planning Leading Group of the State Council 国务院减轻企业负担部际联席会议 Lighten the Burden on the CHINESE COMMUNIST PARTY 国务院经法规研究中心 Research Centre for Economic Legislation Under the State Council 国务院经济法规研究中心 Economic Law Research Center of the State Council 国务院经济贸易办公室 Economic and Trade Office of the State Council 国务院纠正行业不正之风办公室 Correcting Industrial Illegitimate Practice Office of the State Council 国务院军队转业干部安置工作小组 Demobilized Army Cadre Emplacement Leading Group of the State Council 国务院科技干部局 Science and Technology Cadre Bureau of the State Council 国务院科技教育领导小组办公室 Science and Technology Education Leading Group Office of the State Council 国务院口岸领导小组 Port Leading Group of the State Council 国务院农村发展研究中心 Rural Development Research Center of the State Council 国务院贫困地区经济开发领导小组 Impoverished Area EconomicDevelopment Leading Group of the State Council 国务院企业管理委员会 Enterprise Regulatory Commission of the State Council 国务院侨务办公室 Oversea Chinese Affairs Office of the State Council 国务院清产核资领导小组 Liquidition and Assets Check Group of the State Council国务院清产核资领导小组办公室 Liquidation Assets Check Leading Group Office of the State Council 国务院清理三角债导小组 Clearing &Chain Debts& Leading Group of the State Council 国务院清理固定资产投资项目领导小组 Liquidition Fixed Asset Investment Projects Leading Group of the State Council 国务院三峡工程建设委员会 Three Gorges Project Construction Commission of the State Council 国务院三线建设调整改造规划办公室 San Xian Construction Adjustment Reorganization Planning Office of the State Council 国务院生产办公室 Manufacture Office of the State Council 国务院水土保持委员会 Water Soil Conservation Commission of the State Council 国务院税收财务物价大检查办公室) Taxation Accounting Commodity Price Examination Office of the State Council 国务院台湾事务办公室 Taiwan Affairs Office of the State Council 国务院特区办公室 Special Zone Office of the State Council 国务院体制改革办公室 System Reform Office of the State Council 国务院统一着装管理委员会 Uniform Regulatory Commission of the State Council 国务院退伍军人和军队离退休干部安置领导小组 Demobilized Soldier and Army Retired Cadre Emplacement Leading Group of the State Council 国务院外事办 Foreign Affairs Bureau of the State Council 国务院稀土领导小组 Rare-Earth Leading Group of the State Council 国务院新闻办公室 News Office of the State Council 国务院信息化工作领导小组 Information Work Leading Group of the State Council 国务院学位委员会 Academic Degree Commission of the State Council 国务院证券委员会 Securities Commission of the State Council 国务院知青办 Intellectual Young People Office of the State Council 国务院知识产权办公会议办公室 Intellectual Property Working Meeting Office of the State Council 国务院住房制度改革领导小组 Housing System Reform Leading Group of the State Council 国有股 state-owned shares 国有股减持 reduce state's stake in listed companies 国债投资 treasury bond investment 国债专项资金 special fund for treasury bond 哈尔滨市 Harbin Municipality 海关法 customs law 海关税 customs duties 海关总署 General Customs Administration 海军司令部 Commander Department of the Navy 海事法院 admiralty court海洋公约 the Hague Convention 含糊 ambiguity 邯郸市 Handan Municipality 汉族 Han people 合并 merger 合法 lawful 合法的房屋所有权 legitimate land ownership right 合法继承人 lawful successor 合法权益 lawful benefit 合法权益 lawful right 合法收入 legitimate income 合法受让人 lawful assignee 合法性 legality 合肥市 Hefei Municipality 合伙生意 partnership 合计惩处 aggregate punishment 合理的 reasonable 合理的考虑 reasonable contemplation 合理的预见 reasonable foresee ability 合理期限 reasonable time 合理时限 reasonable time 常用法律短句 1.Divine?s punishments, though slow, are always sure. 天网恢恢，疏而不漏。 2.An act is not a crime unless the law says it is one. 法无明文规定者不为罪。 3.This contract is made of one original and two duplicate originals, all of which are of the same effect. 本合同一式三份，具有同等效力。 4. The law does not concern itself about family trifles. 法律难断家务事。 5.This document is legally binding. 该文件具有法律约束力。 6. This law is in abeyance. 此法暂缓执行。 7. This law has become a dead letter. 此法已成为一纸空文。 8. This law will go into effect on the day of its promulgation. 本法自公布之日起施行。 9 The court dismissed the action. 法院驳回诉讼。 10. The court ordered the case to be retried. 法院命令重审此案。. 11.Giving the killer what he deserves.予杀人者以应得之罪。 12. Hate the sin but not the sinner. 可恨的是罪行而非罪人。 13.Everyone has the right to freedom of expression. 每个人都享有言论自由。 14. Everyone is equal before the law. 法律面前人人平等。 15. First in time, first in right. 先在权利优先。 16. No rights can rest on one person without a corresponding duty resting on some other person or persons. 没有无义务的权利。 17. In most civil contexts it does not matter whether negligence is “gross” or “slight”. 在多数民事事项环境中，过失行为是否“严重”或“轻微”并不关紧要。 18. Traditionally, firm referred to a partnership, as opposed to a company. 按惯例，firm 是指合伙企业，与公司相对。 19.A transaction between two parties ought not to operate to the disadvantage of a third. 合约不约束第三人。 20. An acceptance once given cannot be revoked unless the offeror consents. 除非要约人同意，承诺一经做出即不得撤回。 21. A contract may be modified if the parties reach a consensus through consultation. 当事人协商一致即可以变更合同。 22. Any amendments to this contract shall become effective only by a written agreement by Party A and Party B. 对本合同的任何修改，只有经甲、乙双方签署书面协议后方能生效。 23. Any annex is the integral part of this contract. 本合同一切附件均为本合同的有效组成部分。 24. Any departure from the terms and conditions of the contract must be advised in writing. 任何与合同条款相背离的地方，都应以书面形式通知。 25. Any failure by a party to carry out all or part of his obligations under the contract shall be considered as a substantial breach. 一方当事人不履行本合同的全部或任何部分义务均应被视为是根本违约。 26. Any party has no right to terminate this contract without another party?s agreement. 未经另一方当事人同意，任何当事人均无权终止本合同。 27.Examples of void contracts are those entered as a result of misrepresentation, duress or undue influence. 因欺诈、胁迫和乘人之危而签订的合同属于可撤销合同。 28. If any of the above-mentioned clauses is inconsistent with the following additional clauses, the latter to be taken as authentic.以上任何条款如与下列附加条款相抵触，以下列附加条款为准。 29. If there are provisions as otherwise stated in respect to contracts in other laws, such provisions shall be followed. 其他法律对合同另有规定的，应依照这些规定。 30.No consideration, no contract. 合同无对价不成立。 31. Other special terms will be listed bellows. 甲、乙双方如有特殊约定将在下列另行约定。 32. Party A and B have reached an agreement through friendly consultation to conclude the following contract. 甲、乙双方，经友好协商一致，订立本合同。 33. Parties hereto may revise or supplement through negotiation matters not mentioned herein. 本合同如有未尽事宜，双方可协商修订或补充。 34. The parties may dissolve the contract upon consensus through consultation. 当事人协商一致，可以解除合同。 35. Counsel must not lead the witness. 律师不得诱导证人。 36. The jury returned a verdict of guilty, and the judge will pass sentence next week. 陪审团裁定有罪，法官将于下周判刑。 37. The jury was unable to reach a unanimous decision. 陪审团未能达成意见一致的裁决。 38.Judgment was entered for the plaintiff. 判决原告胜诉。 39. Now the court is in session. 现在开庭。 40. Order in the court. 法庭内保持肃静。 非常实用的法律词汇（中英对照） w 债转股 debt-to-equity swap w 港元的联系汇率制 the linkage system between the US dollar and the HK dollar w 坏帐、 呆帐、 死帐 bad account/ dead account/ uncollectible account/bad debt/ bad loan w 反倾销措施 anti-dumping measures against... w 通货紧缩 deflation w 通货膨胀 inflation w 非配额产品 quota-free products w 非生产性投资 investment in non-productive projects w 风险管理/评估 risk management/ assessment w 风险基金 venture capital w 风险准备金 loan loss provision/ provisions of risk w 搞 活 国 有 大 中 型 企 业 revitalize large and medium-sized state owned enterprisesw 规模经济 scale economy/ economies of scale w 国合企业(即国有合作社) state-owned cooperatives w 国际收支 balance of international payments/ balance of payment w 国际收支不平衡 disequilibrium of balance of payment w 国家补贴 public subsidies w 国家现汇结存 state foreign exchange reserves w 合理引导消费 guide rational consumption w 季节性调价 seasonal price adjustments w 既成事实 established/accomplished facts w 技 工贸 结 合的 科技 型企 业 scientific and technological enterprises that integrate scientific and technological development with industrial and trade development w 劳动密集性企业 labor-intensive enterprises w 乱集资、乱摊派、乱收费 unwarranted pooling of funds, arbitrary requisition of donations and exaction of fees from enterprises/ unauthorized pooling of funds, compulsory donations and random levies on enterprises w 千年问题、千年虫 millennium bug w 企业技术改造 technological updating of enterprises w 企业亏损补贴 subsidies to cover enterprise losses w 实行国民待遇 grant the national treatment to w 平等互利、讲求实效、形式多 样、共同发展的方针 pursuing practical results, adopting various ways and seeking common development/ the principle of equality, mutual benefit, efficiency, diversity and mutual development w 瓶颈制约 &bottleneck& restrictionsw 亚太信息基础设施 APII: Asia-Pacific Information Infrastructure w 亚 太 实 验 室 认 可 合 作 APLAC: Asia Pacific Laboratory Accreditation Cooperation w 亚太法定计量论坛 APLMF: Asia Pacific Legal Metrology Forum w 亚太计量程序 APMP: Asia Pacific Metrology Program w 东南亚国家联盟 ASEAN: Association of South-East Asian Nations w 亚欧会议 ASEM: Asia-Europe Meeting w 农业技术合作 ATC: Agricultural Technical Cooperationw 民事 civil w 民事affairs relating to civil law w 民事上的占有 civil possesion w 民事上的没收 civil forfeiture w 民事上诉 civil appeal w 民事主体 civil subject w 民事法律关系 civil legal relationship w 民事活动 activity relating to civil law w 民事纠纷 civil dispute w 民事客体 civil object w 民事原告 civil plaintiff w 民事被告 civil defendant w 民事指控 civil charge w 民事案件 civil case w 民事过失 civil negligence w 民事责任事故 accident involving civil liability w 民事补偿 civil remedy w 民事诉讼 civil actionw 市 场准 人 的行 政管 理措 施 AAMA: Administrative Aspects of Market Access w 亚太工商咨询理事会 ABAC: APEC Business Advisory Council w 亚太商业论坛 ABF: APEC Business Forum w 亚太通讯与数据系统 ACDS: APEC Communications and Database System w 亚 太 中 小 企 业 技 术 交 流 与 培 训 中 心 ACTETSME: APEC Center for Technology Exchange and Training for Small and Medium Enterprises w 亚洲开发银行 ADB: Asian Development Bank w 亚太经合组织经济领导人会议 AELM: APEC Economic Leaders Meeting w 东盟自由贸易区 AFTA: ASEAN Free Trade Area w 亚太经合组织部长级会议 AMM: APEC MinisteriaI Meeting w 澳 新 紧 密 经 济 关 系 协 定 ANZCERTA: Australia New Zealand Closer Economic Relations Trade Agreement w 亚太商业网络 APB-Net: Asia-Pacific Business Network w 亚太经济合作组织 APEC: Asia-Pacific Economic Cooperation w 亚太能源研究中心 APERC: Asia Pacific Energy Research Centerw 民事损害 civil injury w 民事债务 civil debt w 民事管辖 civil jurisdiction w 民事制裁 civil sanction w 民事审判 civil trial w 民事调解 civil mediation w 民事罚款 civil penalty w 民事权利争议 dispute concerning private rights w 民事权利剥夺 deprived of private rights w 民事权利请求 civil claim w 民事权利变更 alternation of private right w 民政 civil administraionw 民事权利与责任 civil right and liability w 民事权利 civil rightw 人身权利 rights of the person w 人格权 right of personality w 上诉权 right of appeal w 不受时效限制权 imprescriptible right w 立遗嘱权 right to make a will w 合法权利 legal right w 共有权 communal tenure w 求偿权 recourse w 居住权 right of habitation w 使用权 right of use w 委任权 power of pocuration w 财产权 property right w 财产让与权 benefit of cession w 起诉权 right of action w 采光权 right of ancient lights w 专用权 sole right of use w 专有权 exclusive power w 专利申请权 clailm of patent application w 控告权 right of complaint w 答辩权 right of reply w 解释权 right to interpret w 经济权利 economic right w 债的请求权 debt claim w 监护权 guardianship w 选择权 right of choice w 转卖权 right of resalew 万民法，万国法，国际法 jus gentium: international law w 法无明文不处罚 nulla poena sine lege: no penalty(punishment) without a law w 法无明文不为罪 nullum crimen sine lege: no crime without a law w 条约必须遵守原则 pact sunt servand: a pact is not to be surrendered (agreements are to be kept) w 自身，本身；本质上 per se w 不受欢迎的人（personna grata 受欢迎的人） personna non-grata w 初步的，表面上的 prima facie: on the face of things w 情势变迁原则 rebus sic standibus: change of circumstances w 无主物 res nullius: an asset susceptible of acquisition but presently under the ownership or sovereignty of no legal person w 未确定时日的 sine die: without a date w 越权行为（与 intra vires 相对） ultra vires(act) w 占领地保有原则 uti possidetisv Lesson Six w 民事责任 civil liability w 不履行法律责任 omission w 共同连带责任 joint and separate responsibility w 完全责任 full liability w 侵权责任 liability for tort w 连带责任 joint liability w 财产责任 property liability w 过失责任 fault liability w 替代责任 vicarious liability w 无限责任 unlimited liability w 单独责任 solitary liabilityw （当事方为进行仲裁或接受国际法院的管辖权而签订的） 协定 compromis: a special agreement between States to submit a particular issue either to an arbitral tribunal or to the International Court of Justice w 事实上 de facto: existing as a matter of fact rather than of right w 法律上 de jure: as a matter of legal right w 根据公允及善意的原则 ex aeque et bono: as a result of fair dealing and good conscience w 出于善意的 ex gratia: done as a matter of favour (An ex gratia payment is one not required to be made by a legal duty.) w 依职权而自然获得 ex officio: by virtue of holding an office w 事后的；溯及既往的 ex post facto: by a subsequent act (describing any legal act, such as a statute, which has retrospective effect) w 主动的，自愿的 ex proprio motu(ex mero motu): of his own motion w 不可抗力 force majueure(法语): irresistible compulsion or coercion w 强 制 法 jus cogens(ius congens): a rule or principle in international law that is so fundamental that it bins all states and does not allow any exceptionsw 道德责任 moral obligation w 监护责任 liability of guardian w 严格责任赔偿 strict liability 汉英对照民事判决书常用词汇 （1） 管辖:jurisdiction （2） 回避:withdrawal （3） 当事人:parties （4） 诉讼代理人:agents ad litem （5） 证据:evidence （6） 书证、物证:documentary evidence, material evidence （7） 视听资料:audio-visual material （8） 证人证言:testimony of witnesses （9） 当事人陈述:statements of the parties （10） 鉴定结论:expert conclusions （11） 勘验笔录:records of inpsection （12） 期间:time periods（13） 送达:service （14） 调解:conciliation （15） 财产保全；property preservation （16） 先予执行:advance execution （17） 强制措施:compulsory measures （18） 诉讼费用:litigation costs （19） 执行措施:execution measures （20） 执行中止和终结:suspension and termination of execution （21） 案由:cause of action （22） 诉讼请求:the claims （23） 争议的事实和理由:cause or causes of the dispute （24） 审判人员:judicial officers （25） 书记员:court clerk （26） 立案:docket a case （27） 组成合议庭开庭审理:form a collegial panel to conduct the trial （28） 上诉期间:the time limit for filing an appeal （29） 上诉的法院:the appellate court （30） 判决、裁定:judgments and written orders （31） 不服一审判决:refuse to accept the first-instance judgment （32） 发生法律效力的:legally effective （33） 起诉状:a statement of complaint （34） 上诉状:the appeal petition （35） 答辩状:the defence （36） 裁定撤销原判决:make a written order to set aside the judgment （37） 发回原审人民法院重审； remand the case t the original people?s court for retrial 法院实用英语词汇 如果不小心接到罚单必须去法院的话, 以下的这些单字词组也许对你会蛮有 用的喔! adjourn:延期再审 alibi:不在现场证明 appeal:上诉 appear (in court):出庭 bailiff:庭丁，(法庭)警卫 by-law:条例，细则 clause:法律条款 defendant:被告 dismerit(traffic offense point):（交通违规记）缺点 driving under influence:嗑药后驾驶 driving while intoxicated (DWI):酒醉后驾驶 evidence:证据 fine:罚锾 first offense:初犯 preside recess:休庭 reckless driving:鲁莽驾驶 ruling:裁决 run the red light:闯红灯 speeding:驾车超速 take an oath:宣誓 testify:做证 traffic court:交通法庭 traffic regulations:交通规则 traffic violation:交通违规 法官)列席 hear 法官)审理hit and run:肇事后逃离现场 illegal parking:违规停车 indict:起诉 jaywalking:违规穿越马路 judge:法官 negligent driving:不小心驾驶 parallel parking:平行停车 perjury:伪证 plead guilty [not guilty]:认罪 [不认罪]※ 来源：考研论坛
财会名词汉英对照表会计要素 Accounting Elements会计原则 Accounting Principles〓若干财会金融名词汉英对照表〓会计实务过程 Accounting Procedures财务报表 Financial Statements（1）会计与会计理论财务分析 Financial Analysis会计 accounting会计主体假设 Separate-entity Assumption决策人 Decision Maker货币计量假设 Unit-of-measure Assumption投资人 Investor持续经营假设 Continuity(Going-concern) Assumption股东 Shareholder会计分期假设 Time-period Assumption债权人 Creditor资产 Asset财务会计 Financial Accounting负债 Liability管理会计 Management Accounting业主权益 Owner's Equity成本会计 Cost Accounting收入 Revenue私业会计 Private Accounting费用 Expense公众会计 Public Accounting收益 Income注册会计师 CPA Certified Public Accountant亏损 Loss国际会计准则委员会 IASC历史成本原则 Cost Principle美国注册会计师协会 AICPA收入实现原则 Revenue Principle财务会计准则委员会 FASB配比原则 Matching Principle管理会计协会 IMA全面披露原则 Full-disclosure (Reporting) Principle美国会计学会 AAA客观性原则 Objective Principle税务稽核署 IRS一致性原则 Consistent Principle独资企业 Proprietorship可比性原则 Comparability Principle合伙人企业 Partnership重大性原则 Materiality Principle公司 Corporation稳健性原则 Conservatism Principle会计目标 Accounting Objectives权责发生制 Accrual Basis会计假设 Accounting Assumptions现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets----------------------------------------------------------流动负债 Current Liabilities（3）现金与应收帐款长期负债 Long-term Liabilities现金 Cash投入资本 Contributed Capital银行存款 Cash in bank留存收益 Retained Earning库存现金 Cash in hand流动资产 Current assets------------------------------------------------------------偿债基金 Sinking fund（2）会计循环定额备用金 Imprest petty cash会计循环 Accounting Procedure/Cycle支票 Check(cheque)会计信息系统 Accounting information System银行对帐单 Bank statement帐户 Ledger银行存款调节表 Bank reconciliation statement会计科目 Account在途存款 Outstanding deposit会计分录 Journal entry在途支票 Outstanding check原始凭证 Source Document应付凭单 Vouchers payable日记帐 Journal应收帐款 Account receivable总分类帐 General Ledger应收票据 Note receivable明细分类帐 Subsidiary Ledger起运点交货价 F.O.B shipping point试算平衡 Trial Balance目的地交货价 F.O.B destination point现金收款日记帐 Cash receipt journal商业折扣 Trade discount现金付款日记帐 Cash disbursements journal现金折扣 Cash discount销售日记帐 Sales Journal销售退回及折让 Sales return and allowance购货日记帐 Purchase Journal坏帐费用 Bad debt expense普通日记帐 General Journal备抵法 Allowance method工作底稿 Worksheet备抵坏帐 Bad debt allowance调整分录 Adjusting entries损益表法 Income statement approach结帐 Closing entries资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method永续盘存 Perpetual inventory直接冲销法 Direct write-off method购货 Purchase带息票据 Interest bearing note购货折让和折扣 Purchase allowance and discounts不带息票据 Non-interest bearing note存货盈余或短缺 Inventory overages and shortages出票人 Maker分批认定法 Specific identification受款人 Payee加权平均法 Weighted average本金 Principal先进先出法 First-in, first-out or FIFO利息率 Interest rate后进先出法 Lost-in, first-out or LIFO到期日 Maturity date移动平均法 Moving average本票 Promissory note成本或市价孰低法 Lower of cost or market or LCM贴现 Discount市价 Market value背书 Endorse重置成本 Replacement cost拒付费 Protest fee可变现净值 Net realizable value上限 Upper limit------------------------------------------------------------下限 Lower limit（4）存货毛利法 Gross margin method存货 Inventory零售价格法 Retail method商品存货 Merchandise inventory成本率 Cost ratio产成品存货 Finished goods inventory在产品存货 Work in process inventory------------------------------------------------------------原材料存货 Raw materials inventory（5）长期投资起运地离岸价格 F.O.B shipping point长期投资 Long-term investment目的地抵岸价格 F.O.B destination长期股票投资 Investment on stocks寄销 Consignment长期债券投资 Investment on bonds寄销人 Consignor成本法 Cost method承销人 Consignee权益法 Equity method定期盘存 Periodic inventory合并法 Consolidation method股利宣布日 Declaration date帐面价值 Carrying value股权登记日 Date of record应提折旧成本 Depreciation cost除息日 Ex-dividend date净值 Net value付息日 Payment date在建工程 Construction-in-process债券面值 Face value, Par value磨损 Wear and tear债券折价 Discount on bonds过时 Obsolescence债券溢价 Premium on bonds直线法 Straight-line method (SL)票面利率 Contract interest rate, stated rate工作量法 Units-of-production method (UOP)市场利率 Market interest ratio, Effective rate加速折旧法 Accelerated depreciation method普通股 Common Stock双倍余额递减法 Double-declining balance method (DDB)优先股 Preferred Stock年数总和法 Sum-of-the-years-digits method (SYD)现金股利 Cash dividends以旧换新 Trade in股票股利 Stock dividends经营租赁 Operating lease清算股利 Liquidating dividends融资租赁 Capital lease到期日 Maturity date廉价购买权 Bargain purchase option (BPO)到期值 Maturity value资产负债表外筹资 Off-balance-sheet financing直线摊销法 Straight-Line method of amortization最低租赁付款额 Minimum lease payments实际利息摊销法 Effective-interest method of amortization--------------------------------------------------------（7）无形资产---------------------------------------------------------无形资产 Intangible assets（6）固定资产专利权 Patents固定资产 Plant assets or Fixed assets商标权 Trademarks, Trade names原值 Original value著作权 Copyrights预计使用年限 Expected useful life特许权或专营权 Franchises预计残值 Estimated residual value商誉 Goodwill折旧费用 Depreciation expense开办费 Organization cost累计折旧 Accumulated depreciation租赁权 Leasehold摊销 Amortization递延所得税负债法 Deferred income tax liability method--------------------------------------------------------（8）流动负债------------------------------------------------------------负债 Liability（9）长期负债流动负债 Current liability长期负债 Long-term Liabilities应付帐款 Account payable应付公司债券 Bonds payable应付票据 Notes payable有担保品的公司债券 Secured Bonds贴现票据 Discount notes抵押公司债券 Mortgage Bonds长期负债一年内到期部分 Current maturities of long-term liabilities保证公司债券 Guaranteed Bonds应付股利 Dividends payable信用公司债券 Debenture Bonds预收收益 Prepayments by customers一次还本公司债券 Term Bonds存入保证金 Refundable deposits分期还本公司债券 Serial Bonds应付费用 Accrual expense可转换公司债券 Convertible Bonds增值税 value added tax可赎回公司债券 Callable Bonds营业税 Business tax可要求公司债券 Redeemable Bonds应付所得税 Income tax payable记名公司债券 Registered Bonds应付奖金 Bonuses payable无记名公司债券 Coupon Bonds产品质量担保负债 Estimated liabilities under product warranties普通公司债券 Ordinary Bonds赠品和兑换券 Premiums, coupons and trading stamps收益公司债券 Income Bonds或有事项 Contingency名义利率，票面利率 Nominal rate或有负债 Contingent实际利率 Actual rate或有损失 Loss contingencies有效利率 Effective rate或有利得 Gain contingencies溢价 Premium永久性差异 Permanent difference折价 Discount时间性差异 Timing difference面值 Par value应付税款法 Taxes payable method直线法 Straight-line method纳税影响会计法 Tax effect accounting method实际利率法 Effective interest method到期直接偿付 Repayment at maturity非现金发行 Issuance for noncash consideration提前偿付 Repayment at advance股票的合并发行 Lump-sum sales of stock偿债基金 Sinking fund发行成本 Issuance cost长期应付票据 Long-term notes payable成本法 Cost method抵押借款 Mortgage loan面值法 Par value method--------------------------------------------------捐赠资本 Donated capital（10）业主权益盈余分配 Distribution of earnings权益 Equity股利 Dividend业主权益 Owner's equity股利政策 Dividend policy股东权益 Stockholder's equity宣布日 Date of declaration投入资本 Contributed capital股权登记日 Date of record缴入资本 Paid-in capital除息日 Ex-dividend date股本 Capital stock股利支付日 Date of payment资本公积 Capital surplus现金股利 Cash dividend留存收益 Retained earnings股票股利 Stock dividend核定股本 Authorized capital stock拨款 appropriation实收资本 Issued capital stock------------------------------------------------------------发行在外股本 Outstanding capital stock（11）财务报表库藏股 Treasury stock财务报表 Financial Statement普通股 Common stock资产负债表 Balance Sheet优先股 Preferred stock收益表 Income Statement累积优先股 Cumulative preferred stock帐户式 Account Form非累积优先股 Noncumulative preferred stock报告式 Report Form完全参加优先股 Fully participating preferred stock编制（报表） Prepare部分参加优先股 Partially participating preferred stock工作底稿 Worksheet非部分参加优先股 Nonpartially participating preferred stock多步式 Multi-step现金发行 Issuance for cash单步式 Single-step-----------------------------------------------------------优先股收益率 Yield rate on preferred stock（12）财务状况变动表营运资本 Working Capital财务状况变动表中的现金基础 SCFP.Cash Basis周转 Turnover（现金流量表）存货周转率 Inventory turnover财务状况变动表中的营运资金基础 SCFP.Working Capital Basis应收帐款周转率 Accounts receivable turnover（资金来源与运用表）流动比率 Current ratio营运资金 Working Capital速动比率 Quick ratio全部资源概念 All-resources concept酸性试验比率 Acid test ratio直接交换业务 Direct exchanges------------------------------------------------------------正常营业活动 Normal operating activities财务活动 Financing activities（14）合并财务报表投资活动 Investing activities合并财务报表 Consolidated financial statements-----------------------------------------------------------吸收合并 Merger（13）财务报表分析创立合并 Consolidation财务报表分析 Analysis of financial statements控股公司 Parent company比较财务报表 Comparative financial statements附属公司 Subsidiary company趋势百分比 Trend percentage少数股权 Minority interest比率 Ratios权益联营合并 Pooling of interest普通股每股收益 Earnings per share of common stock购买合并 Combination by purchase股利收益率 Dividend yield ratio权益法 Equity method价益比 Price-earnings ratio成本法 Cost method普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment------------------------------------------------------------总资产报酬率 Return on total asset（15）物价变动中的会计计量债券收益率 Yield rate on bonds物价变动之会计 Price-level changes accounting已获利息倍数 Number of times interest earned一般物价水平会计 General price-level accounting债券比率 Debt ratio货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting国际会计术语英汉对照历史成本 Historical cost〓若干财会金融名词汉英对照表〓现行价值会计 Current value accounting现行成本 Current costAccount 帐户重置成本 Replacement costAccounting system 会计系统物价指数 Price-level indexAmerican Accounting Association 美国会计协会国民生产总值物价指数 Gross national product implicit price deflator (or GNPAmerican Institute of CPAs 美国注册会计师协会deflator)Audit 审计消费物价指数 Consumer price index (or CPI)Balance sheet 资产负债表批发物价指数 Wholesale price indexBookkeepking 簿记货币性资产 Monetary assetsCash flow prospects 现金流量预测货币性负债 Monetary liabilitiesCertificate in Internal Auditing 内部审计证书货币购买力损益 Purchasing-power gains or lossesCertificate in Management Accounting 管理会计证书资产持有损益 Holding gains or lossesCertificate Public Accountant 注册会计师未实现的资产持有损益 Unrealized holding gains or lossesCost accounting 成本会计现行价值与统一币值会计 Constant dollar and current cost accountingExternal users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室--------------------------------------------------------------------------------Income statement 损益表Institute of Internal Auditors 内部审计师协会-- 作者: 绿箭狗Institute of Management Accountants 管理会计师协会-- 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04:33pmIntegrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Negative cash flow 负现金流量Internal Revenue Service 国内收入署Operating activities 经营活动Internal users 内部使用者Owner's equity 所有者权益Management accounting 管理会计Partnership 合伙企业Return of investment 投资回报Positive cash flow 正现金流量Return on investment 投资报酬Retained earning 留存利润Securities and Exchange Commission 证券交易委员会Revenue 收入Statement of cash flow 现金流量表Sole proprietorship 独资企业Statement of financial position 财务状况表Solvency 清偿能力Tax accounting 税务会计Stable-dollar assumption 稳定货币假设Accounting equation 会计等式Stockholders 股东Articulation 勾稽关系Stockholders' equity 股东权益Assets 资产Window dressing 门面粉饰Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露--------------------------------------------------------------------------------Expenses 费用Financial statement 财务报表-- 作者: 绿箭狗Financial activities 筹资活动-- 发布时间:
04:34pmGoing-concern assumption 持续经营假设Inflation 通货膨涨外汇术语英汉对照表速查Investing activities 投资活动〓若干财会金融名词汉英对照表〓Liabilities 负债技术术语 英汉对照paring 货币对/汇率/汇价be biased bearishly 偏向熊市position 头寸break 突破rally 反弹，回升buy a dip 下跌时买入/逢低买入resistance 阻力位buying 买盘retracement 回撤cap （趋势）受阻rising lows 低点上升consolidation 盘整round from oversold territory 离开超卖区域contain 限制sell into strength strategy 逢高卖出cover 平仓short 空头daily chart 日图（依次类推）shorts are in play from overnight 空头自昨夜一直留在场内fresh option plays 新的期权买家square 回补GMT 格林威治时间stall 盘整high 高点stochastic 随机指标hourly range 小时区间stop 止损位initial support 初始支撑位stop out 止损离场intraday 日内的strike 突破intact 有效support 支撑位Japanese accounts 日本帐户target 目标位keep（stop） 设置（止损位）test 测试large stops 巨大的止损盘test lower 测试更低价位Ldn 伦敦long 多头央行及货币名称 英汉对照low 低点USD 美元minor probe 轻微（突破于等）GBP/Cable 英镑o/n overnightYEN/JPY 日元overbuy 超买EUR 欧元oversell 超卖CHF 瑞郎AUD 澳元Istate 意大利统计局CAD 加元Insee 法国经济统计局SEK 瑞典克郎Credit Suisse First Boston Securities 瑞士信贷第一波士顿NOK 挪威克郎ISM 供应管理学会NZD 新元NYMEX 纽约商业期货交易所ECB 欧洲央行FOMC(Federal Open Market Committee) 美国联邦公开市场委员会BOE 英格兰银行BOJ 日本银行指数INIW 美元指数NQCI 纳指NDIW 道指--------------------------------------------------------------------------------DAX 德国 DAX 指数CAC 巴黎一指数-- 作者: 绿箭狗SKIW 恒生-- 发布时间:
04:37pmICIW 日经进出口货运保险常见鉴定用词英汉对照资料[一]公司及机构〓若干财会金融名词汉英对照表〓ING Securities 霸菱上述的 Above-MentionedMerrill Lynch 美林公司UKX 金融时报一级水手 Able-bodied-A.B.ETF 上市交易基金按照,依据 According toREIT 房地产投资基金吸收 AbsorbKYODO NEWS 共同社(日本)海事报告,事故报告 Accident ReportEP(European Parliament) 欧洲议会EC(European Commission) 欧盟委员会接受 Accept接受订单 Accept an Order提前 Advance 事先 In Advance在…前,提前,胜过 In Advance of 预付保费 Advance Call符合要求的,可接受的 Acceptable预付运费 Advanced Freight 价格 Advancing认可,合格,承兑 Acceptance优点 Advantage 通知 Advice汇票通知书 Advice of Drawing 装运通知 Advice of Shipment得到…承认 Find Acceptance with通知银行 Advising Bank 电告 Cable Advice交单承兑 documents against Acceptance接到...的通知 Get Advice from 待...通知 To Be Advised by租船契约 Affreightment 业经装运(在途)路货 Afloat(In Transit)准用的,认可的 Accepted上述的 Aforesaid 船尾 Aft事故 Accident发票后 出票后 After Date 后舱 After Bold后部 After Part 船尾尖舱 After Peak港口结构 Accommodation船尾垂线 After Perpendicular 见票后 After Sight旅客甲板 Accommodation Deck 舷梯 Accommodation Ladder船龄 Age of Vessel 代理处 Agency起居仓室 Accommodation Space 连同,随附 Accompanied by代理人 Agent 同意 Agree符合 Accord with 因此,按要求 Accordingly双方商定的 Agreed 约定的，公认的 Agreed？on帐,帐目,帐户 Account 帐号 Account No契约、议定书 Agreement 与...一致 In Agreement with会计师 Accountant 应付款 Account Payable向前 Ahead 提前 Ahead of应收款 Account Receivable 记到…帐上 On One?s Account继续 Go Ahead with 搁浅 Aground是…的原因,占 Account for 缴款单位,以…为付款人 For Account of空运货物 Air-borne Goods 空运集装箱 Air Container因为 On Account of 帐,开户 Open Account气垫船 Air-cushion Vehicle？ACV 航空信 Air Mail(Post)记帐单位 Unit of Account 计算 Accounting空气管 Air Pipe 警报器 Alarm告知(收到),承认 Acknowledged 担任 Act as通路 Alley Way 允许 Allow代理 Act for 人力不可抗拒 Act for God全天候 All Weather 不准 Not Allowed实际皮重 Actual Tare 实际全损 Actual Total Loss允许公差 Allowable Tolerance 折扣、补贴 Allowance更多的,附加费 Additional 附请 Additional Note一切险 All Risks(Insurance) 码头工人 Alongshoreman胶带 Adhesive Tape 调整,评定赔偿要求 Adjustment变更卸港 Alteration of Destination 可供选择，替换 Atternative漂泊 Adrift 掺杂,掺假 Adulteration合别、联合 Amalgamation 补充 Amend修改书、修改 Amendment 友好地 Amicably拍卖 Auction 稽核，查帐 Audit船中 Amidship 总金额 Amount查帐员 Auditor 权威的法定文本 Authentic Legal Text总计,共达 Amounting to 合计金额 Amount in Total权威鉴定人 Authentic Surveyor 有效，付款 Available锚 Anchor 锚地 Anchorage讨款金额 Available Amount 到处有售 Available Everywhere锚链 Anchor Cable 起锚机 Anchor Windlass可来函索取 Available on Request(Application) 情况不明 Information Not风速计 Anemometer 横倾角 Angle of HeelAvailable纵倾角 Angle of Trim 年度检验 Annual Survey目前未有的 Be Currently Not Available 可向...购买 Available from异常的 Anovmatlous 防撞雷达 Anticollision Radar仅在...有效（付款）Available on 仅凭...有效(付款)Aavailable against倒签提单 Anti-da 防腐剂,消毒剂 Antiseptic对...有效（付款） Available to 航空 Aviation决不 Anything but,Never 只能是 Cannot Be Anything but在...凭...有效（付款）Available with...by... 平均凶涛气候 Average Rough相距 Apart 道歉 ApologizeWeather外观上 In Appearance 外观完好的 Apparently Sound平均皮重 Average Tare 按平均 On an Average引起…的兴趣 Appeal 外现 Appearance请回答 Awaiting Your Reply 笨重货 Awkward Cargo申请人 Applicant 检验申请(单) Application for Inspection呆帐 Bad Debt 袋装 Bagged指定代理人 Appointed Agent 审评 Appraisal行李房 Baggage Room 压载 Ballast感激 Appreciate 实习驾驶员 Apprentice 0ffice压载水仓 Ballast Tank 压载水 Ballast Water仲裁 Arbitration 阿基米德原理 Archimedes?s Law国际收支 Balance of (International) Payments 贸易差额 Balance of Trade拖欠 (In)Arrears 船中剖面面积 Area of Midship Section包装货物 Bale Cargo 包装唛头 Bale Mark水线面积 Area of Water Plan 浸水面积 Area of Wetted Surface包号 Bale No 破产 Bankruptcy布置图 Arrangement Plan 抵港通知 Arrival Notice？A.N.以物易物，易货贸易 Barter(Trade) 裸装 Bare in Loose运输线 Artery 商品,项目、货号 Article方形驱船 Barge 飓风计 Barocyclonometer按照样品 As Per Sample 到岸上 Ashore气压计 Barometer 基线 Base Line附加费 Associate Charge 倒车 Astern凭样检验 Based on Sample 不予采用的理由 Basis for Rejecting横过船体 Athwartship 原子动力船 Atom Powered Ship板材 Board 债券 Bond汽车集装箱 Auto Container 任意，随便 At Random宽度 Breadth 支承、注明 Bear即期 At Sight 即期...天 At...Day Sight持票人 Bearer 记住 Bear in Mind附表 Attached List 注意，经办人 Attention横梁 Beam 梁肘 Beam Bracket皮带、输送机 Belt Conveyor 污水沟 Bilge主锚 Bower Anchor 箱形梁 Box Beam船边盖板 Bilge Board 船边龙骨 Bi1ge Keel肘，托架 船宽 Breadth船边内龙骨 Bilge Keelson 船边水管 Bilge Pipe宽深比 Breadth Depth Ratio 极端宽度 Breadth Extreme船边吸管 Bilge Suction 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Feeling业务 Business 开发部 Business Exploitation Dept.甲板部仓库,水手长仓库 Boatswain Store 横剖型线图 Body Plan商号名称 Business Name 业务性质 Business Nature锅炉 Boiler 锅炉房 Boiler Room业务部接费 Business Overhead 业务范围 Business Scope备用锅炉水仓 Boiler water Tank 邦津曲线图 Bonjean\'s Curve Plan商业信用情况 Business Standing 电报 Cable吊杆 Boon 善意的 Bona Fide请电告 Kindly Cable Us 房舱，卧室 Cable债券，公债 Bond 红利，奖金 Bonus锚链、电缆 Cable 练习生 Cadet由...运载的 Borne 由...负担 Be Borne by帆布风筒 Canvas Ventilator 要求 Call for瓶装的 Bottled 最低限度 Bottom Line取消删去 Cancel 桅帽 Cap(Mast)船底 Bottom 船底外板 Bottom Plate容量图 Capacity Plan 船长 Captain分舱壁 Boundary Bulkhead 船首 Bow船长桥楼 Captain?s Bridge 船长室 Captain?s Cabin资本 Capital 注意标记 Care Mark室 Chamber 海图 Chart护货板 Cargo Batten Cargo Boom海图室 Chart Room 轮机长 Chief Engineer吊货滑车 Cargo Block 载货甲板 Cargo Deck大副 Chief Mate 大副 Chief Officer货仓 Cargo Hold 吊货钩 Cargo Hook大管事 Chief Steward 商会 Chamber of Commerce装货灯 Cargo Lamp 装货灯 Cargo Light费用 Charge 包租(船、飞机等)，租船 Charter定期货舱 Cargo Liner 吊货网 Cargo Net租船合约 Charter-party？C/P 支票 Check, Cheque货油 Cargo Oil 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