第一篇：常见英文合同翻译
常见披萨的中英文翻译
超级至尊
Supreme Pizza
至尊牛肉披萨
Super Beef Pizza
意大利香肠披萨
Italian Sausage Pizza
西兰花培根披萨
Broccoli Bacon Pizza
地瓜披萨
Sweet Potato Pizza
海鲜披萨
Seafood Pizza
蔬菜披萨
Vegetable Pizza
纯芝士披萨
Pure Cheese Pizza
芝心披萨
Stuffed Crust Cheese Pizza
烤肉披萨
Grilled Meat Pizza
奥尔良鸡肉披萨
Orleans Chicken Pizza
夏威夷披萨
Hawaiian Pizza
金枪鱼披萨 Tuna Pizza
火腿蘑菇披萨
Ham And Mushroom Pizza
第二篇：公司企业常见部门名称英文翻译
总公司 Head Office 分公司 Branch Office 营业部 Business Office 人事部 Personnel Department
人力资源部 Human Resources Department 总务部 General Affairs Department 财务部 General Accounting Department 销售部 Sales Department
促销部 Sales Promotion Department 国际部 International Department 出口部 Export Department 进口部 Import Department
公共关系 Public Relations Department 广告部 Advertising Department 企划部 Planning Department
产品开发部 Product Development Department 研发部 Research and Development Department(R&D) 秘书室 Secretarial Pool 销售部 SALES DEPT.
会议室(1) CONFERENCE ROOM (1)
会议室(2) CONFERENCE ROOM (2)
会议室(3) CONFERENCE ROOM (3)
综合办 COMPOSITE OFFICE (几个部门的组合大办公室) 总务部 GENERAL AFFAIRS DEPT. (人事食堂等事宜)
机动部 ENGINEERING MANAGEMENT DEPT. (工程设备的管理) 全质办 QUALITY MANAGEMENT DEPT. 质检部 PRODUCT CONTROL DEPT. 采购部 PURCHASE DEPT.
物资部 RESOURCE MANAGEMENT DEPT. 技术部 RESEARCH&DEVELOPMENT DEPT. 洽谈室 MEETING ROOM 财务部 FINANCIAL DEPT.
总经办 GENERAL MANAGER OFFICE 总经理 GENERAL MANAGER 协理 ASSISTANT MANAGER
董事长室 MANAGING DIRECTOR OFFICE 资讯科技部 INFORMATION TECHNOLOGY DEPT. 档案室 FILING ROOM 洗手间 TOILET
男洗手间 W.C.(男士头形图) 女洗手间 W.C.(女士头形图) 男更衣室 LOCKER ROOM(MALE) 女更衣室 LOCKER ROOM(FEMALE) 供应部 Supplies Dept. 采购组 Purchase Section 业务部 Sales Dept. 管理部 Admin Dept. 电脑课 Computer Dept. 工程课 Engineering Dept. 市场部 Market Dept. 各种企业的英文翻译：
个人独资企业：sole proprietorship enterprise/sole investment enterprise 国营企业：state-run enterprise 国有企业：state-owned enterprise 集体企业：collectively-run enterprise 乡镇企业：township enterprise 公营企业：public enterprise 私营企业：private enterprise
私营工商业：privately owned individual and commercial enterprise 公私合营企业：joint state-private enterprise 合作社企业：cooperative enterprise 合资企业：joint venture
外向型企业：export-oriented enterprise 劳动密集型企业：labor-intensive enterprise 技术密集型企业：technology-intensive enterprise
国有大中型企业：big-and-medium-sized state-owned enterprise 亏损企业：money-losing enterprise 联合企业：conglomerate 工业企业：industrial complex 生产型企业：production enterprise
三资企业(中外合资企业、中外合作企业、外方独资企业)：
第三篇：公司企业常见部门及职务名称英文翻译
1.Personnel Department 人事部
2.Human Resource Department 人力资源部
3.Sales Department 营销部
4.Product Development Department 产品开发部
5. Public Relations Department 公关部
6.Marketing Department 市场部
7.Finance Department 财会部
8.Purchasing(Procurement) Department采购部
9.After-sale Service Department 售后服务部
10.Quality Control Department 品管部
总公司 Head Office
分公司 Branch Office
营业部 Business Office
人事部 Personnel Department
(人力资源部)Human Resources Department总务部 General Affairs Department
财务部 General Accounting Department销售部 Sales Department
促销部
国际部
出口部
进口部 Sales Promotion DepartmentInternational DepartmentExport DepartmentImport Department
公共关系 Public Relations Department广告部 Advertising Department
企划部 Planning Department
产品开发部 Product Development Department研发部 Research and Development Department(R&D)秘书室 Secretarial Pool
职位名称
Chairman of the Board 董事长
董事长兼总经理 Board Chairman and General Manager
2. President (Am E.) 总裁
3. Executive Vice-President 执行副总裁
4. Managing Director 行政董事/总经理
5. Executive Manager，General Manager 总经理
6. Deputy General Manager 副总经理
7. Section Manager 部门经理，科长
8. Sales Manager 销售部经理
9. Assistant Manager 助理经理 (副经理)
10. Manager 主任
11. Sales Representative 销售代表
12. Supervisor 总管
13. executive 高中级管理人员
14. clerk 职员
财务主管Controller
采购员Purchaser
出纳员Cashier
计算机工程师 Computer Engineer高级工程师Senior Engineer
设计师Designer
机械师Mechanic
顾问AdviserConsultant
会计Accountant
Interpreter 口语翻译
Technical Translator 技术翻译Translator 翻译员
质检员 Quality Inspector
Office Controller
技师 Technician
Manufacturing Engineer 制造工程师Manufacturing Worker 生产员工Technical Worker 技术工人
报关员Declarant
第四篇：英文合同的翻译技巧
引子:鉴于现在对外交流事例逐渐增多,英文合同特别是经济合同的翻译愈显重要,若译文不准确或不严谨,势必会引起不必要的经济纠纷.故今以一英文(经济)合同写作书籍为蓝本,录入一些有益文字,希望大家共同提高英文(经济)合同的翻译和写作。
合同文件是合同双方签订并必须遵守的法律文件,因此合同中的语言应体现其权威性.英文合同用语的特点之一就表现在用词上,即选择那些法律用词,以及正式用词,使合同表达的意思准确无误,达到双方对合同中使用的词无可争议的程度。
一.hereby
英文释义:by means of , by reason of this
中文译词:特此,因此,兹
用法:常用于法律文件、合同、协议书等正式文件的开头语;在条款中需要强调时也可用。 语法：一般置于主语后,紧邻主语.例1：
The Employer hereby covenants to pay the Contractor in consideration of the execution and completion of the Works and the remedying of defects therein the Contract Price or such other sum as may become payable under the provisions of the Contract at the time and in the manner prescribed by the Contract. 参考译文:
业主特此立约保证在合同规定的期限内,按合同规定的方式向承包人支付合同价,或合同规定的其它应支付的款项,以作为本工程施工、竣工及修补工程中缺陷的报酬。
注释:
(1)hereby: by reason of this 特此
(2)covenant: v. make a formal agreement 立约,签订合同、条约; n. legal agreement具有法律约束的正式合同
(3)completion of the Works: 工程的竣工
(4)therein: in the Works在本工程中
(5)the Contract Price: 合同总价,指工程的总造价
(6)such...as: 关系代词,相当于that, which
(7)under: in accordance with 根据,按照
(8)the provisions of the Contract: terms and conditions of the Contract合同条款 例2：
We hereby certify to the best of our knowledge that the foregoing statement is true and correct and all available information and data have been supplied herein, and that we agree to provide documentary proof upon your request. 注释：
(1)hereby：特此
(2)to the best of our knowledge：as far as we know据我们所知
(3)foregoing statement：above-mentioned statement上述声明
(4)herein：in this, in the statement在声明中
(5)documentary proof：证明文件
参考译文：
特此证明，据我们所知，上述声明内容真实，正确无误，并提供了全部现有的资料和数据，
我们同意，应贵方要求出具证明文件。
例3：
This Contract is hereby made and concluded by and betweenCo. (hereinafter referred to as Party A) andCo. (hereinafter referred to as Party
B) on(Date), in(Place), China, on the principle of equality and mutual benefit and through amicable consultation.
注释：
(1)hereby：特此
(2)hereinafter referred to as Party A：以下称甲方
(3)on the principle of equality and mutual benefit：在平等互利基础上
(4)through amicable consultation：通过友好协商
参考译文：
本合同双方，公司(以下称甲方)与公司(以下称乙方)，在平等互利基础上，通过友好协商，于年月日在中国(地点)，特签订本合同。
例4：
This agreement is hereby made and entered into on(Date), by and betweenCo. China (hereinafter referred to as Party A) andCo. (hereinafter referred to as Party B).
注释：
(1)this agreement is hereby made and entered into：特此订立本协议
在法律文件中表示“订立本协议”可用以下4个动词：sign (make, conclude or enter into) this agreement, 按照同义词连用的写作特点，可用上述4个动词中的两个来表示)。
(2)hereinafter referred to as Party B：以下简称乙方
参考译文：
本协议特由中国公司(以下简称甲方)与公司(以下简称乙方)于年月日订立。
第五篇：英文合同翻译示例3
英文合同翻译 (十二)
十二. shall
释义: 应该，必须
用法: 在合同等法律文件中，表示强制性承担法律或合同义务。有时可用will，但力度比shall弱。这时决不能用“must”或“should”。should在法律文件里往往用作“if”，只表示“如果”之意。
例1 The board meeting shall be called and presided over by the Chairman. Should the Chairman be absent, the vice-Chairman shall, in principle, call and preside over the board meeting.
注释：
(1)The board meeting shall be called and presided over by the Chairman.：董事会会议应由董事长召集并主持 the board meeting：董事会会议 preside over：主持
(2)the vice-Chairman：副董事长
参考译文：
董事会会议应由董事长召集并主持;如董事长缺席时，原则上，应由副董事长召集主持。
例2 The Chinese-Foreign Cooperative Joint Ventures Company shall terminate upon the expiration of the joint venture term.
注释：
(1)the Chinese-Foreign Cooperative Joint Ventures Company：中外合作经营公司
(2)the expiration of the joint venture term：合作期满时
参考译文：
中外合作经营公司应于合作期满时终止。
例3 The term of the Company shall be 5 years commencing from the date of issuance of the Company’s business license.注释：
(1)the term of the Company：公司的期限
(2)the date of issuance of the Company’s business license：公司营业执照签发之日
参考译文：公司的期限为5年，自公司营业执照签发之日计算。
例4 This Contract and the appendices hereto shall come into force from the date of approval by the examination and approval authorities.
注释：
(1)the appendices hereto：the appendices to this Contract 本合同附件
(2)shall come into force：应生效
参考译文：本合同及其附件须经审批机构批准，应自批准之日生效。
例5 Any amendment to this Contract or to its appendices shall come into force after the written agreement is concluded and signed by the Parties hereto and approved by the original examination and approval authorities.
注释：
(1)any amendment to this Contract or to its appendices：本合同及其附件的任何修改
(2)the original examination and approval authorities：审批机构
参考译文：
本合同及其附件的任何修改，必须经双方签署书面合同文件，并报原审批机构批准后才能生效。
例6 This Company shall be a Chinese legal person. All activities hereof shall be governed and protected by the Laws and relevant rules and regulations of People’s Republic of China.
注释：
(1)a Chinese legal person：中国法人
(2)shall be governed and protected by the Laws and relevant rules and regulations of People’s Republic of China：应受中华人民共和国法律和法规的管辖和保护
参考译文：
本公司应为中国法人。公司的一切活动应受中华人民共和国法律和法规的管辖和保护。
例7 The production and business scope of the Company shall be as follows: to manufacture, sell and develop cooperatively produced products and other relevant products.
注释：
(1)the production and business scope of the Company：公司的生产及经营范围
(2)to manufacture, sell and develop cooperatively produced products：制造、销售和开发合作产品
(3)relevant products：相关产品，配套产品
参考译文： 公司的生产及经营范围是制造、销售和开发合作产品及其相关或配套产品。
例8 The first Board meeting shall be convened within one month after the issuance of the Company’s business license.注释：
(1)be convened within one month：一个月内召开
(2)the issuance of the Company’s business license：公司营业执照的签发
参考译文：
第一次董事会应在公司营业执照的签发后一个月内召开。
例9 The date of issuance of the business license of the Company shall be the date of the establishment of the Board of Directors of the Company.
注释：
(1)the date of the establishment of the Board of Directors of the Company：公司董事会成立之日
参考译文：
公司营业执照签发之日应为公司董事会成立之日。
例10 The documents on the major issues of the Company, including but not limited to, the management plan, the monthly report, quarterly report and annual report, shall be signed jointly by the General Manager and the Deputy General Manager, then the documents shall come into effect.
注释：
(1)the documents on the major issues of the Company：公司的重要文件
(2)the management plan：管理计划
(3)the monthly report：月度报告
(4)quarterly report：季度报告
(5)annual report：报告
(6)shall be signed jointly by the General Manager and the Deputy General Manager：应由总经理和副总经理会签
英文合同翻译 (十三)
十三 unless otherwise 释义: 除非
用法: 比“if not”和“otherwise”表达正式，由两个同义词“unless”和“otherwise”组成。
语法：一般后面紧跟动词，表示“除非另„„”，比如表示“除非合同另有规定”，可以说“unless otherwise specified in the Contract”;又如表示“除非信用证另有规定”，可以说“unless otherwise specified in the Letter of Credit”。
例1 These articles shall apply to all documentary credits, including standby letters of credit, to the extent to which the credits in question shall be applicable, and shall be binding on the Parties to the Contract, unless otherwise expressly agreed by the Parties thereto.
注释：
(1)these articles：本条文
(2)apply to：适用
(3)the extent to which the credits in question shall be applicable：其适用范围内(指该信用证适用范围内)
(4)shall be binding on the Parties to the Contract：对合同各有关方面均具有约束力
参考译文：
本条文适用于一切跟单信用证，并包括在其适用范围内的备用信用证，除非另有约定，对合同各有关方面均具有约束力。
例2 Unless otherwise specified in the credit, banks will accept a document bearing a date of issuance prior to that of the credit, subject to such document being presented within the time limits specified in the credit and in these articles.
注释：
(1)unless otherwise specified in the credit：除非信用证另有规定
(2)a document bearing a date of issuance prior to that of the credit：出单日期早于信用证开证日期的单据
(3)within the time limits specified in the credit and in these articles：在信用证和本条文规定的时限之内
参考译文：
除非信用证另有规定，银行将授受出单日期早于信用证开证日期的单据，但该单据须在信用证和本条文规定的时限之内提交。
例3 Unless otherwise specified in the credit, banks will reject a transport document issued by a forwarding agent. Provided that unless such transport document is the FIATA combined Transport Bill of Lading approved by the International Chamber of Commerce or otherwise the transport document indicates that it is issued by a forwarding agent acting as a carrier or an agent of a named carrier.
注释：
(1)unless otherwise：除非„„(另有规定)
(2)transport document：运输单据
(3)forwarding agent：运输行
(4)the FIATA：国际运输商协会联合会
(5)combined Transport Bill of Lading：联合运输提单
(6)the International Chamber of Commerce：国际商会
(7)carrier：承运人
参考译文：
除非信用证另有规定，银行将拒受运输行出具的运输单据，但是有“国际运输商协会联合会”的联合运输提单或注明运输行作为承运人或某承运人的代理人出具的运输单据除外。
例4 In the case of carriage by sea or by more than one mode of transport including carriage by sea, banks will refuse a transport document stating that the goods are or will be loaded on deck, unless otherwise specifically specified and authorized in the credit.
注释：
(1)carriage by sea or by more than one mode of transport：海运或多种类型运输
(2)be loaded on deck：装舱面
(3)unless otherwise specifically specified and authorized in the credit：除非信用证特别授权
参考译文：
如属海运或多种类型运输中包括海运，除非信用证特别授权，银行将拒受注明货装舱面或要装舱面的运输单据。
例5 Unless otherwise specified in the credit, banks will accept transport documents indicating the third party other than the beneficiary of the credit as the consignor of the goods.
注释：
(1)unless otherwise specified in the credit：除非信用证另有规定
(2)the third party other than the beneficiary of the credit：信用证受益人以外的第三者
(3)the consignor of the goods：发货人
参考译文：
除非信用证另有规定，银行将授受表明以信用证受益人以外的第三者作为发货人的运输单据。
例6 Unless otherwise specified in the credit, commercial invoices shall be made out in the name of the applicant for the credit. Unless otherwise specified in the credit, banks may refuse commercial invoices issued with amounts exceeding that specified and permitted by the credit.
注释：
(1)commercial invoice：商业发票
(2)in the name of the applicant for the credit：信用申请人为抬头
(3)may refuse commercial invoices issued with amounts exceeding that specified and permitted by the credit：可拒受其金额超过信用证允许金额的商业发票;that specified and permitted by the credit：the amount specified and permitted by the credit 信用证允许金额
参考译文：
除非信用证另有规定，商业发票必须做到以信用证申请人为抬头。
除非信用证另有规定，银行可拒收其金额超过信用证允许金额的商业发票。
例7 Wherever, in the provisions of this Contract, any such notice, consent, approval, certificate or determination as are made and issued by any person are mentioned, unless otherwise specified in this Contract, such notice, consent, approval, certificate or determination shall be in writing, and the words “notify”, “certify” or “determine” shall be construed accordingly. Provided that any such consent, approval, certificate or determination shall not unreasonably be withheld or delayed.
注释：
(1)in the provisions of this Contract：本合同条款中
(2)notice, consent, approval, certificate or determination：通知、同意、批准、证明或决定
(3)shall be construed accordingly：据此解释
(4)shall not unreasonably be withheld or delayed：都不应被无故扣压或拖延
参考译文：
本合同条款中，无论何处提及由任何人发出或颁发的任何通知、同意、批准、证明或决定，除合同另有说明者外，均指书面的通知、同意、批准、证明或决定，而通知、证明或决定字样均应据此解释。对于任何此类通知、同意、批准、证明或决定都不应被无故扣压或拖延。
例8 Unless otherwise expressly specified in the Contract, the Engineer shall have no authority to relieve the Contractor of any of his obligations under the Contract.
注释：
(1)have no authority to relieve the Contractor of any of his obligations under the Contract：无权解除合同规定的承包人的任何义务 relieve sb. of sth.：解除某人的„„(权利、义务)
参考译文：
除在合同中明确规定外，工程师无权解除合同规定的承包人的任何义务。
例9 Unless otherwise agreed by the Parties to the Contract, all expenses and disbursements, such as cabling, traveling and other expenses incurred in connection with the sale of products, shall be borne by the Agent. Provided that the Agent shall also bear the expenses for maintaining offices and other expenses for the performance of the obligations of the Salesmen and for the implementation of the instructions given by the Seller.
注释：
(1)all expenses and disbursements：所有的费用和支出
(2)cabling, traveling：电讯费，差旅费
(3)provided that：in addition 除此以外(这里表示进一步规定之意)
(4)expenses for maintaining offices：维持其办公处的费用
(5)the performance of the obligations of the Salesmen：履行销售人员义务
参考译文：
除另有约定外，所有的费用和支出，如电讯费，差旅费以及其他有关商品销售的费用，都应由代理商承担。除此以外，代理商还应承担维持其办公处的费用，及其它履行销售人员义务和执行卖方指示而发生的费用。
例10 Unless otherwise expressly provided for in this Contract, the Agent shall have no obligations to account to any Bank for any amount received in respect of any loan maintained by the Agent or any of its affiliates or for the profits related to the loan. The Agent and its affiliates may make loans to, accept deposits from, and generally engage in any kind of business with, the Borrower as though the Agent in question were not as an Agent.
注释：
(1)unless otherwise expressly provided for in this Contract：除本合同另有明确规定外
(2)generally engage in any kind of business with, the Borrower as though the Agent in question were not as an Agent：并一般地与借款人进行各种经营活动，如同不是代理行一样
参考译文：
除本合同另有明确规定外，代理行没有义务向任何银行说明由于它或它的附属机构贷款而收到的金额或其利润。代理行及其附属机构可以向借款人贷款，接受借款人存款，并一般地与借款人进行各种经营活动，如同不是代理行一样。
英文合同翻译 (十四)
十四 in accordance with; under; pursuant to
释义: 根据，按照
用法: 法律文件常用语，比according to正式
例1 On the FOB basis, the Buyer shall book shipping space in accordance with the date of shipment specified in the Contract.
注释：
(1)FOB = Free on board：船上交货。按照1999年9月国际商会公布的《2000年国际贸易术语解释通则》的规定，采用该术语，卖方将货物在合同指定的装运港装到买方的船上，即完成交货。卖方承担货物越过船舷以前的风险和费用。买方则承担其后的一切风险和费用。采用这个术语，在FOB后面要注明装运港名称，如FOB Shanghai。
(2)book shipping space：洽定舱位
in accordance with: 根据
(3)the date of shipment：装运日期
参考译文：
按照FOB条件，由买方负责根据合同规定的装运日期洽定舱位。
例2 Foreign trade dealers shall, in accordance with laws, enjoy full autonomy in their business operation and be responsible for their own profits and losses.
注释：
(1)foreign trade dealers：对外贸易经营者
(2)full autonomy in their business operation：自主经营
(3)be responsible for their own profits and losses：自负盈亏
参考译文：
对外贸易经营者依法自主经营、自负盈亏。
例3 The staff and workers of a company may, in accordance with laws, organize a trade union to carry out union activities and protect the lawful rights and interests of the staff and workers. The company shall provide the necessary conditions for activities of the trade union of the company.
注释：
(1)the staff and workers of a company：公司职工
(2)organize a trade union to carry out union activities：组织工会，开展工会活动
(3)protect the lawful rights and interests of the staff and workers：维护职工的合法权益
(4)conditions for activities：活动条件
参考译文：
公司职工依法组织工会，开展工会活动，维护职工的合法权益。公司应当为本公司工会提供必要的活动条件。
例4 If, in accordance with the provisions of the preceding paragraph, a shareholder fails to pay its subscribed Capital Contribution, the shareholder in question shall bear the responsibility of default to the other shareholders who have fully paid their capital contributions.
注释：
(1)subscribed Capital Contribution：所认缴的出资
(2)shall bear the responsibility of default：承担违约责任
(3)the other shareholders who have fully paid their capital contributions：已足额缴纳出资的股东
参考译文：
股东不按照前款规定缴纳所认缴的出资，应当向已足额缴纳出资的股东承担违约责任。
例5 If, in accordance with laws or administrative regulations, the examination and approval from relevant departments are required, the approval documents shall, when applying to register the establishment of the company, be submitted.
注释：
(1)laws or administrative regulations：法律、行政法规
(2)the examination and approval：审批
(3)to register the establishment of the company：设立公司登记
(4)the approval documents shall be submitted：提交批准文件
参考译文：
法律、行政法规规定需要经有关部门审批的，应当在申请设立公司登记时提交批准文件。
例6 A wholly state-owned company shall establish a board of directors. The board shall, in accordance with the provisions of Article 46 and Article 66 of this Law, exercise and perform its duties. The term of office of the board of directors shall be three years.
注释：
(1)a wholly state-owned company：国有独资公司
(2)a board of directors：董事会
(3)exercise and perform its duties：行使职权，履行职责
(4)The term of office of the board of directors shall be three years：董事会每届任期为三年。
参考译文：
国有独资公司设立的董事会，依照本法第四十六条，第六十六条规定履行职责。董事会每届任期为三年。
微言大义 发表于 2009-12-16 23:41:53
例7 When, under the laws and approval from the relevant authorities, a limited liability company is converted into a company limited by shares, the total amount which shares are converted into shall be equivalent to the amount of the company’s net assets.注释：
(1)a limited liability company is converted into a company limited by shares：有限责任公司变更为股份有限公司
(2)be equivalent to：相等
(3)the amount of the company’s net assets：公司净资产额
参考译文：
有限责任公司经批准变更为股份有限公司时，折合的股份总额应当相等于公司净资产额。
例8 A company limited by shares shall have a shareholders’ general meeting made up of all shareholders. The shareholders’ general meeting shall be the company’s authoritative organization and shall, in accordance with this Law, exercise its powers.
注释：
(1)a company limited by shares：股份有限公司
(2)shareholders’ general meeting：股东大会
(3)the company’s authoritative organization：公司的权力机构
(4)exercise one’s powers：行使职权
参考译文：
股份有限公司由股东组成股东大会。股东大会是公司的权力机构，依照本法行使职权。
例9 The State shall, in accordance with the industrial policies, guide the orientation of foreign investment and encourage the establishment of such enterprises with foreign investment as adopt advanced technology and equipment and as export all or most of their products.
注释：
(1)the industrial policies：产业政策
(2)guide the orientation of foreign investment：引导外商投资方向
(3)encourage the establishment of such enterprises：鼓励举办企业
(4)export all or most of their products：出口全部或者大部分产品
参考译文：
国家按照产业政策，引导外商投资方向，鼓励举办采用先进技术、设备、产品全部或者大部分出口的外商投资企业。
例10 If any enterprise with foreign investment goes into liquidation, and if the balance of its net assets or the balance of its remaining property after deduction of the enterprise’s undistributed profit, various funds and liquidation expenses, exceeds the enterprise’s paid-in capital, the excess portion shall be liquidation income on which income tax shall, in accordance with the provisions of this Law, be paid.
注释：
(1)go into liquidation：进行清算
(2)net assets：资产净额
(3)remaining property：剩余财产
(4)the enterprise’s undistributed profit：企业未分配利润
(5)the enterprise’s paid-in capital：企业实缴资本
(6)the excess portion：超过部分
参考译文：
外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。
英文合同翻译 (十五)
十五 in respect of; in respect thereof
in respect of 释义: 关于
用法: 法律文件常用语，比about, concerning, as regards正式
in respect thereof 释义: 关于(上文已提及的事项) 用法: 例如表示“承包人已在其最终报表中，包括了对此事的索赔”，可以说“the contractor has included a claim in respect thereof in his Final Statement”，这里“in respect thereof”表示“in respect of the matters”。
语法：以上两个词组一般紧邻要修饰词之后
例1 Bank charges in respect of transfers are payable by the first beneficiary unless otherwise specified by the bank. The transferring bank shall have no obligations to effect the transfer until such charges are paid.
注释：
(1)bank charges：银行费用
(2)the first beneficiary：第一受益人
(3)the transferring bank：转拨银行，转让行
(4)shall have no obligations to effect the transfer：无办理转让的义务
(5)until such charges are paid：在该费用付清之前
参考译文： 除非银行另有规定，有关转让的银行费用应由第一受益人支付。在该费用付清之前，转让行无办理转让的义务。
例2 The notice in question shall state the discrepancies in respect of which the issuing bank refuses the documents and shall also state whether the bank will hold the documents waiting for the disposal of, or it will return them to, the holder of bill of exchange (remitting bank or the beneficiary, as the case may be).
注释：
(1)the notice in question：该通知
(2)the discrepancies：不符点，指受益人提示的汇票及货运单据与信用证规定不符合。
(3)the issuing bank：开证行
(4)waiting for the disposal of the holder of bill of exchange：听候交单者(持票人)处理
(5)the beneficiary：受益人
(6)as the case may be：视情况而定
参考译文：
该通知必须说明关于开证行拒受单据的不符点，并说明单据是否代为保存听候处理或退还交单者(寄单行或受益人，视情况而定)。
例3 If the remitting bank draws the attention of the issuing bank to any discrepancies in the documents, or advises the issuing bank that the remitting bank has already made payments, and bears the responsibility for deferred payments, acceptance or negotiation with recourse or under the guarantee in respect of the discrepancies in question, the issuing bank shall not be thereby relieved from any of its obligations under any provisions of this Article.
注释：
(1)bear the responsibility for deferred payments：承担迟期付款责任
(2)with recourse or under the guarantee：以保留追索权或根据保函
(3)in respect of the discrepancies in question：关于该不符点
(4)thereby：因此
参考译文：
如寄单行提请开证行注意单据中任何不符点或通知开证行：关于该不符点，它已以保留追索权或根据保函进行了付款，承担迟期付款责任、承兑或议付时，开证行不能因此而解除其根据本条文的任何义务。
例4 The Engineer shall, after due consultation with the Employer and the Contractor, determine such amount of the costs in respect of the above-mentioned additional Works as shall be added to the Contract Price, and shall notify the Contractor of the matter in question accordingly, with a copy to the Employer.
注释：
(1)after due consultation：适当协商后
(2)such amount of the costs in respect of the above-mentioned additional Works：上述额外工程费用的数额
(3)the Contract Price：合同总价
(4)shall notify the Contractor of the matter in question accordingly：同时通知承包人
(5)with a copy to the Employer：并将一份副本呈交业主
参考译文：
工程师应在与业主和承包人适当协商后，确定上述额外工程费用的数额，并加到合同总价中去，同时通知承包人，并将一份副本呈交业主。
例5 In respect of incomes obtained by enterprises in the form of non-monetary assets or rights and interests, the incomes in question shall be computed or appraised at prevailing market prices.
注释：
(1)in respect of incomes obtained by enterprises：企业取得的收入
(2)non-monetary assets or rights and interests：非货币资产或者权益
(3)shall be computed or appraised at prevailing market prices：应当参照当时的市场价格计算或者估定
参考译文：
企业取得的收入为非货币资产或者权益的，其收入额应当参照当时的市场价格计算或者估定
例6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter. When, at the end of the year, the final settlement is made, no re-computation and re-conversion shall be made in respect of income in foreign currencies for which tax has already been paid on a quarterly basis. Provided that if the portion of the foreign currency income of the entire year has not been taxed, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.
注释：
(1)the payment of income tax：缴所得税
(2)in quarterly installments：分季度付款
(3)the taxable income：应纳税所得额
(4)shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter：应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额
(5)the final settlement：年终汇算
(6)no re-computation and re-conversion shall be made：不再重新折合计算
参考译文：
企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。年终汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算。对全年未纳税的外国货币所得部分，按照最后一日的外汇牌价，折合成人民币计算应纳税所得额。
例7 Where there are reasonable interest payments incurred from loans in connection with production and business operation, the enterprises shall submit the proof documents in respect of the loans and interest payments. The interest payments in question shall, after the examination and verification and approval by the local tax authorities, be permitted to be itemized.
注释：
(1)reasonable interest payments incurred from loans：合理的借款利息
(2)in connection with production and business operation：与生产、经营有关的
(3)the proof documents：证明文件
(4)after the examination and verification and approval by the local tax authorities：经当地税务机关审核同意后
(5)shall be permitted to be itemized：准予列支，指详细列明
参考译文：
企业发生与生产、经营有关的合理的借款利息，应当提供借款付息的证明文件。经当地税务机关审核同意后，准予列支。
例8 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets. The salvage value shall not be less than 10% of the original value. Provided that if any retaining a lower salvage value or no salvage value is requested, the matter in question shall be approved by the local tax authorities.
注释：
(1)the computation of depreciation of fixed assets：固定资产的折旧计算
(2)the salvage value：残值
(3)the original cost of the assets：固定资产原价
(4)if any retaining a lower salvage value or no salvage value is requested：需要少留或者不留残值的
参考译文：
对于固定资产的折旧计算，应当估价残值，从固定资产原价中减除。残值应当不低于原价的百分之十;需要少留或者不留残值的，须经当地税务机关批准。
例9 The minimum useful life in respect of the depreciation of fixed assets shall be as follows: (1)20 years for houses and buildings, and (2)10 years for railway rolling stock, boats and ships, machinery and other production equipment.
注释：
(1)the minimum useful life：最短使用年限
(2)in respect of the depreciation of fixed assets：关于固定资产折旧
(3)railway rolling stock：铁路的全部车辆
参考译文：
固定资产折旧的最短使用年限如下：
(一)房屋、建筑物，为二十年;
(二)火车、轮船、机器、机械和其他生产设备，为十年。
英文合同翻译 (十六)
十六 in the event that; in the event of
释义: 如果，如果„„发生
用法: 法律用语，比when正式，in the event that后接从句，in the event of后接名词性短语。
例1 In the event that either party hereto fails to comply with the terms or conditions of this Agreement, and, within 90 days after the written notice is issued by the other Party hereto, fails to remedy such failure, the Party giving notice may, forthwith, notify the other Party of the matter in question and terminate this Agreement.
注释：
(1)in the event that either party hereto fails to comply with the terms or conditions of this Agreement：如任何一方未能履行本协议规定的条款或条件
(2)within 90 days after the written notice is issued by the other Party hereto, fails to remedy such failure：在收到另一方书面通知之后90天内，未对其不履行进行补救
(3)the Party giving notice：发出通知的一方
(4)terminate this Agreement：终止本协议
参考译文：
如任何一方未能履行本协议规定的条款或条件，并在收到另一方书面通知之后90天内，未对其不履行进行补救，发出通知的一方可立即通知另一方终止本协议。
例2 Either Party hereto may terminate this Agreement in the event of the bankruptcy or insolvency of the other party.
注释：
(1)either Party hereto：本协议任何一方
(2)in the event of the bankruptcy or insolvency of the other party：在对方破产或资不抵债的情况下
参考译文：
本协议任何一方可以在对方破产或资不抵债的情况下终止本协议。
例3 A taxpayer shall not prevent a withholding agent from fulfilling its obligations of withholding or collecting tax in accordance with the Law. In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case in question to the tax authorities.
注释：
(1)taxpayer：纳税人
(2)withholding agent：扣缴义务人
(3)in the event that the taxpayer prevents a withholding agent from fulfilling its obligations：纳税人拒绝扣缴义务人员履行代扣、代收税款义务
(4)tax authorities：税务机关
参考译文：
扣缴义务人员依法履行代扣、代收税款义务时，纳税人不得拒绝。纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。
例4 The tax authorities shall have the right to assess the amount of tax payable by the taxpayer, in the event that the taxpayer has one of the following circumstances that: (1) accounting books are not kept in accordance with this Law; and (2) accounting books are required to be kept under this Law but have not been kept.
注释：
(1)tax authorities：税务机关
(2)have the right to assess：有权核定
(3)in the event that the taxpayer has one of the following circumstances that：纳税人有下列情形之一的
(4)accounting books：账簿
参考译文：
纳税人有下列情形之一的，税务机关有权核定其应纳税额。
(一)依照本法规定可以不设置帐簿的;
(二)依照本法规定应当设置但未设置帐簿的。
例5 In the event that the taxpayer makes the tax payment within the time limit specified in the preceding Paragraph, the tax authorities shall immediately lift the conditions for retaining tax revenue.
注释：
(1)in the event that the taxpayer makes the tax payment within the time limit specified in the preceding Paragraph：纳税人在前款规定的限期内缴纳税款的 within the time limit specified in the preceding Paragraph：在前款规定的限期内
(2)lift the conditions for retaining tax revenue：解除税收保全措施
参考译文：
纳税人在前款规定的限期内缴纳税款的，税务机关必须立即解除税收保全措施。
例6 In the event that, within the time limit prescribed by the Tax Law, an enterprise fails to submit the income tax returns and the final accounting statement due to special reasons, an application for extension shall, within the filing time limit, be made by the enterprise to the local tax authorities, and the filing time limit may, after the consent and approval by the local tax authorities, be extended appropriately.
注释：
(1)in the event that, within the time limit prescribed by the Tax Law：如果按照税法规定期限
(2)income tax returns：所得税申报表 returns：申报表
(3)final accounting statement：会计决算报表
(4)due to special reasons：因特殊原因
(5)within the filing time limit：在报送期限内 filing：报送，申报
(6)the consent and approval by the local tax authorities：当地税务机关批准
(7)be extended appropriately：适当延长
参考译文：
企业遇特殊原因，不能按照税法规定期限报送所得税申报表和会计决算报表的，应当在报送期限内提出申请，经当地税务机关批准，可以适当延长。
例7 In the event that any taxpayer or withholding agent fails to accept the examination of the tax authorities in accordance with the relevant provisions, or fails to pay the late-payment penalty within the time limit specified by the tax authorities, the local tax authorities may, under the seriousness of the case, impose a penalty of not more than RMB 5000 yuan.
注释： (1)In the event that any taxpayer or withholding agent fails to accept the examination of the tax authorities in accordance with the relevant provisions：纳税义务人或者扣缴义务人未按照规定接受税务机关检查的 accept the examination of the tax authorities：接受税务机关检查
(2)pay the late-payment penalty：缴纳滞纳金
(3)under the seriousness of the case：根据情节轻重
(4)impose a penalty of not more than RMB 5000 yuan：处以五千元以下的罚款
参考译文：
纳税义务人或者扣缴义务人未按照规定接受税务机关检查的，或者未按照税务机关规定的期限缴纳滞纳金的，当地税务机关可以根据情节轻重，处以五千元以下的罚款。