and Excess Liabilities Clauses
责任、赔偿、免责条款的翻译 Liability, Indemnification and Release
责任、赔偿、免责条款的翻译Liability, Indemnification and Release翻译实践1. Each party shall indemnify the other from any and all losses that may arise out of breach by such party of any of the warranties set forth in this Article, and each party shall indemnify the other party from any and all losses that may arise out of breach by such party of any of the agreed terms in this Agreement.2. Without limiting any right or remedy available to the non-defaulting party at law or in equity, upon the termination of this Agreement in accordance with Articles X, the defaulting party shall indemnify the other party for all damages, costs, charges and expenses suffered or incurred by it in connection with the termination due to the negligence, breach of duty or other default or wrongdoing of the defaulting party, its servants, employees, agents or contractors.3. The CJV shall be solely and fully responsible for the quality of the Products manufactured hereunder, for their conformity with the Technical Data and for their compliance with the laws and regulations from time to time in force in the Territory. The CJV shall indemnify Party B against any loss or damage directly or indirectly suffered by Party B as a result of the failure of the Products manufactured hereunder to comply with the Technical Data ("Defective Products") or to comply with such laws or regulations; provided, however, that such indemnification shall not exceed the total of ex-factory sales price, costs of delivery and transportation and other costs associated with the recall of these Defective Products.4. Each Party hereby indemnifies the other Party and undertakes to hold harmless and defend the other Party against any and all claims, suits, losses, damages, disbursements (including legal and management costs) arising out of any alleged or actual breach or failure to comply with the terms andconditions hereof including but not limited to any infringement of the other Party's intellectual property or other rights occurring as a result of the offending Party's fault, omission or activities in connection with the Project.5. Consultant hereby agrees to indemnify, hold harmless and defend Client from and against any and all claims, liabilities, losses, expenses (including reasonable attorneys' fees), or damages (collectively "Liabilities") asserted against Client by a third party to the extent such Liabilities result from the infringement of the Works delivered on any third party's trade secret, trademark, service mark, copyright or patent issued as of the date of this Agreement (collectively, an "Intellectual Property Right"); provided that Client: (i) promptly notifies Consultant of any third party claim subject to indemnification hereunder, (ii) gives Consultant the right to control and direct the preparation of a defense, the defense and any settlement of any such claim, (iii) gives full cooperation to Consultant for the defense of same, and (iv) complies with Consultant's direction to cease any use of the Works which, in Consultant's sole judgment, is likely to be ruled an infringement on a third party's Intellectual Property Right.6. Each Party forever releases and discharges the other from all claims, debts, allegations, actions, causes of action and demands, whether known or unknown, arising from or in connection with the Claim and existing as at the date of this Settlement Agreement, including without limitation any liability for legal costs connected with or arising out of the subject matter of the Claim. Any other claims unrelated to the Claim that one Party may have against another, whether prior to or after the date hereof, shall not be affected or otherwise prejudiced by this Agreement.Party B irrevocably waives all rights that it may have in law or contract against Party A, its affiliates, subsidiaries and related companies howsoever arising in respect of or in connection with the Claim.参考译文责任、赔偿、免责1. 一方如果违反其在本条中的任何保证而使另一方发生损失，应向损失方做出赔偿;一方如果违反本协议任何约定条款而使另一方发生损失，亦应向损失方做出赔偿。
财务会计英语缩写语
财务会计英语缩写语财务会计英语缩写语缩写英⽂全称中⽂A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现⾦价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐⽬A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……⽐例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科⽬ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount ⾦额、总数Ann. annuity 年⾦ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine ⾃动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银⾏清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials ⽤料清单balance of payments 收⽀差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银⾏汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银⾏电汇B/B bill bought 买⼊票据、买⼊汇票B/C bills for collection 托收汇票B/D bank draft 银⾏汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银⾏贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银⾏承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买⽅信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益⼈bit binary digit 两位数Bk. bank 银⾏Bk. bank book 银⾏帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month ⽉初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银⾏贴现率Brok. broker or brokerage 经纪⼈或经纪⼈佣⾦BV book value 票⾯价值C cash; coupon; currency 现⾦、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现⾦簿c.b., C.B. cash book 现⾦簿C.C. contra credit 贷⽅对销C.C. cashier's check 银⾏本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现⾦汇票、现⾦订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods ⽣产资料、资本货物Chgs charges 费⽤Chq. cheque ⽀票CIA certified internal auditor 注册内部审计员Ck. check ⽀票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷⽅通知书COBOL Common Business Oriented Language 通⽤商业语⾔Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣⾦conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本⾦CP commercial paper 商业票据CPM cost per thousand 每⼀千个为单位的成本Cps. coupons 息票CR cash receipts 现⾦收⼊CR current rate 当⽇汇率、现⾏汇率Cr. Credit, creditor 贷记、贷⽅CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本⽉、当⽉CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year ⽇历年Cy. currency 货币缩写英⽂全称中⽂D degree; draft 度、汇票D.A. debit advice ⽋款报单D.B day book ⽇记帐、流⽔帐discounted cash flow method 现⾦流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限⽇数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......⽇（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......⽇(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) method 双倍递减余额折旧法Def. deferred 延期def. deficit ⾚字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number ⽇期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、⽂件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求⽇DP, D/P document against payment 交单付款Dr debtor 债务⼈DR deposit receipt 存单、存款收据Dr debit 借记、借⽅Dr drawer 借⽅DS, d/s days after sight(days' sight) 见票后.......⽇(付款) Ds, d's days ⽇DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery ⽇、交货dz dozen ⼀打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除⾮另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税⾦前收益EBS Electronic Broking Service 电⼦经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出⼝信贷Ec. ex coupon ⽆息票Ec. example causa 例如ECA export credit agency 出⼝信贷机构ECG Export Credit Guarantee 出⼝信⽤担保ECI export credit insurance 出⼝信⽤保险ECR export credit refinancing 出⼝信贷再融资ECT estimated completion time 估计竣⼯时间ED ex dividend ⽆红利、除息、股利除外EDD estimated delivery date 预计交割⽇EDI electronic data interchange 电⼦数据交换EDOC effective date of change 有效更改⽇期EDP Electronic Data Processing 电⼦数据⾃理EF Exchange Fund 外汇基⾦EF export finance 出⼝融资EFT electronic funds transfer 电⼦资⾦转帐EIB Export-Import Bank 进出⼝银⾏EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment ⽉末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记⼈。
Bimco标准船舶管理合同(新版)
F i r s t p u b l i s h e d 1988. R e v i s e d 1998 a n d 2009.C o p y r i g h t , p u b l i s h e d b y B I M C O , C o p e n h a g e n conti(continued>It is mutually agreed between the party stated in Box 3 and the party stated in Box 4 that this Agreement consisting of PART l and PART llas well as Annexes “A” (Details of Vessel or Vessels>, “B” (Details of Crew>, “C” (Budget>, “D” (Associated Vessels> and “E” (Fee Sch edule>attached hereto, shall be performed subject to the conditions contained herein. In the event of a conflict of conditions, the provisions of PARTl and Annexes “A”, “B”, “C”, “D” and “E” shall prevail over those of PART ll to the extent of such conflict but no further.(当发生冲突时,PATE 1和附件A-E 地条款优先于PART II>SHIPMAN 2009In this Agreement save where the context otherwise requires, the following words and expressions shall havethe meanings hereby assigned to them: 在本协议中,除文义另有所指外,下列词汇及词语具有本文所赋予地含义“Company” (with reference to the ISM Code and the ISPS Code> means the organization identified in Box 5or any replacement organization appointed by the Owners from time to time (see Sub-clauses 9(b>(i> or 9(c>(ii>, whichever is applicable>.“Crew” means the personnel of the numbers, rank and nationality specified in Annex “B” hereto.“Crew Insurances” means insurance of liabilities in respect of crew risks which shall include but not be limitedto death, permanent disability, sickness, injury, repatriation, shipwreck unemployment indemnity and lossof personal effects (see Sub-clause 5(b> (Crew Insurances> and Clause 7 (Insurance Arrangements> andClause 10 (Insurance Policies> and Boxes 10 and 11>.“船员保险”意味着船员地风险,包括但不限于：死亡、永久伤残、疾病、伤害、遣返、船舶灭失补偿和个人财务损失等“Crew Support Costs” means all expenses of a general nature which are not particularly referable to anyindividual vessel for the time being managed by the Managers and which are incurred by the Managers for thepurpose of providing an efficient and economic management service and, without prejudice to the generalityof the foregoing, shall include the cost of crew standby pay, training schemes for officers and ratings, cadettraining schemes, sick pay, study pay, recruitment and interviews. 船员支持费用指管理人就提供高效率及合乎经济原则地管理服务而引致地所有一般开支,但未能清楚分摊至管理人当时所管理地任何个别船舶.在不损害前述规定地一般性地原则下,有关开支包括候命船员薪金、高级船员和普通船员培训计划、见习船员培训计划、病假薪金、进修假期薪金、招聘及面试成 本“Flag State” means the State whose flag the Vessel is flying.“ISM Code” means the International Management Code for the Safe Ope ration of Ships and for PollutionPrevention and any amendment thereto or substitution therefor.“ISPS Code” means the International Code for the Security of Ships and Port Facilities and the relevantamendments to Chapter XI of SOLAS and any amendment thereto or substitution therefor. “Managers” means the party identified in Box 4.“Management Services” means the services specified in SECTION 2 - Services (Clauses 4 through 7> asindicated affirmatively in Boxes 6 through 8, 10 and 11, and all other functions performed by the Managersunder the terms of this Agreement. “Owners” means the party identified in Box 3.“Severance Costs” means the costs which are legally required to be paid to the Crew as a result of the1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32earlytermination of any contracts for service on the Vessel."指雇主因提前终止于船舶上服务地雇用合约而须依法支付予船员或就船员所支付地费用.“SMS” means the Safety Management System (as defined by the ISM Code>.“STCW 95” means the International Convention on Standards of Training, Certification and Watchkeepingfor Seafarers, 1978, as amended in 1995 and any amendment thereto or substitution therefor.“Vessel” means the vessel or vessels details of which are set out in Annex “A” attached hereto.2. Commencement and AppointmentWith effect from the date stated in Box 2 for the commencement of the Management Services and continuingunless and until terminated as provided herein, the Owners hereby appoint the Managers and the Managershereby agree to act as the Managers of the Vessel in respect of the Management Services.自PART1第二栏载明地日期起直到本协议终止时,船东在此指定管理公司,并且管理公司在此同意作为船舶地管理公司.3. Authority of the ManagersSubject to the terms and conditions herein provided, during the period of this Agreement the Managers shallcarry out the Management Services in respect of the Vessel as agents for and on behalf of the Owners.TheManagers shall have authority to take such actions as they may from time to time in their absolute discretionconsider to be necessary to enable them to perform the Management Services in accordance with soundship management practice, including but not limited to compliance with all relevant rules and regulations.在本协议所载条款及条件地规限下,在本协议期间,管理人须以船东代理人地身分代表船东执行船舶地管理服务.管理人有权采取他们不时全权酌情认为必要地有关行动,以便按照有效地船舶管理实务履行本协议.PART IISHIPMAN 2009(only applicable if agreed according to Box 6>.The Managers shall provide technical management which includes, but is not limited to, the followingservices:(a> ensuring that the Vessel complies with the requirements of the law of the Flag State。
英文版管理当局声明书
SPECIMEN MANAGEMENT LETTER PARAGRAPHSThe management letter should normally be addressed to the most senior member of those charged with governance, as identified on A/10.Dear AddresseeManagement and governance report for the [year/period] ended [date]The purpose of this letter is to provide the [directors] with constructive observations arising from the audit process. We set out below details of any expected modifications to our audit report, details of any unadjusted misstatements in the financial statements (except any misstatements that are clearly trivial), any material weaknesses in systems we have identified during the course of our audit work and our vies about the quality of accounting practices and financial reporting procedures, and any other relevant matters.Our procedures are carried out solely for the purpose of our audit of the financial statements. Our audit does not necessarily disclose every weakness and for this reason the matters referred to below may not be the only shortcomings which may exist.We take this opportunity to remind you that:•This report has been prepared for the sole use of [firm name] and [entity name] [and its parent undertaking] [and its auditors];•It must not be disclosed to any third party without our written consent;•No responsibility is assumed by us to any other person who may chose to rely on it for his or her own purpose.Expected modifications to our reportWe do not expect to make any modifications to our audit report. However, our responsibilities with regard to the audit report extend up to the date on which it is signed and we will advise you of any changes to this position if necessary.orWe have discussed with you the potential modification of our audit report to reflect that [specify details - for instance application of the going basis for preparation of the financial statements when there are substantial doubts as to the suitability of that basis eg following wording adjusted for the particular circumstances:The applicable financial reporting framework presumes that the financial statements will be prepared on a going concern basis. However the entity has an excess of liabilities over assets at the balance sheet date [or excess of current liabilities over current assets after taking account of reclassifications when breaches of banking covenants are not remedied by the balance sheet date]. This is caused by [specify circumstances]. You continue trading because you informed us that your plans are adequate to ensure that the entity returns to profitability. In the meantime, you rely on the continuing support of your bankers. We have, as a part of our audit procedures, evaluated your assessment of the entity’s ability to continue as a going concern. We have considered the adequacy of your disclosures in the financial statements in this regard. Whilst the disclosures appear adequate in all the circumstances of the entity, we are nevertheless obliged to refer to the matter in our audit report in view of the significance of the matter to the appreciation of the financial position disclosed by the financial statements. We attach a draft for your consideration.orOther appropriate wordingUnadjusted misstatements detected by usWe have not identified misstatements or omissions from the financial statements which have not been adjusted by you.orWe have discussed with you the misstatements we identified in the financial statements but which you have declined to adjust. We attach the schedule of potential adjustments that we discussed which records the misstatements and/or omissions and the reasons you gave us for not making the adjustment. The schedule does not include matters we believe to be clearly trivial. We have asked you separately to confirm in writing the reasons you have given us for not making the adjustments to the financial statements.Qualitative aspects of accounting practices and financial reportingDuring the course of our audit, we consider the qualitative aspect of the financial reporting process, including items that have a significant impact on the relevance, reliability, comparability, understandability and significance of the information provided by the financial statements. We have discussed with you the following observations (expand as appropriate):•The appropriateness of the accounting policies to the particular circumstances of the entity;•The timing of transactions and the period in which they are recorded;•The appropriateness of accounting estimates and judgements, [for example, in relation to provisions],including the consistency of assumptions and degree of prudence reflected in the accounting records;•The potential effect on the financial statements of any uncertainties, including significant risks, and disclosures, such as pending litigation, that are required to be disclosed in the financial statements; •Material uncertainties related to events and conditions that may cast significant doubt on the entity’s ability to continue as a going concern;•The extent to which the financial statements are affected by any unusual transactions during the period and the extent to which such transactions are separately disclosed in the financial statements;•Apparent misstatements in [other information to accompany audited financial statements] or material inconsistencies between this information and the audited financial statements;•Disagreements about matters that, individually or in aggregate, could be significant to the entity’s financial statements or the auditor’s report. These communications include consideration of whether the matters have or have not been resolved and the significance of the matters.Accounting system and internal controlsDuring the course of our audit of the financial statements for the year/period ended [date] we examined the principal internal controls which the [directors] have established to enable them to ensure, as far as possible, the accuracy and reliability of the entity’s accounting records and to safeguard the entity’s assets.We have discussed these matters and we are writing formally in order to draw your attention to weakness in control which came to our notice during this examination and to suggest ways in which the system could be improved. The attached schedule provides details of our observations and recommendations. Please provide your response to each matter on the attached schedule, which should then be returned to us.Concluding remarksFinally, we take this opportunity of thanking your staff for the assistance offered to us during the course of our audit work. Their patient help and assistance was much appreciated and we trust that their co-operation has enabled us to keep your costs down.We shall be pleased to supply you with any further information that you may require.We shall be glad if you will inform us in due course the steps that you decide to take in connection with each of the above matters. If would also be of assistance if you would inform us when any changes are made in the existing systems and controls, together with details of such changes.Yours faithfullyAppropriate firm signatory。
责任、赔偿、免责条款的翻译Liability,IndemnificationandRelease
责任、赔偿、免责条款的翻译Liability, Indemnification and Release翻译实践1.Each party shall indemnify the other from any and all losses that may arise out of breach by such party of any of the warranties set forth in this Article, and each party shall indemnify the other party from any and all losses that may arise out of breach by such party of any of the agreed terms in this Agreement.2.Without limiting any right or remedy available to the non-defaulting party at law or in equity, upon the termination of this Agreement in accordance with Articles X, the defaulting party shall indemnify the other party for all damages, costs, charges and expenses suffered or incurred by it in connection with the termination due to the negligence, breach of duty or other default or wrongdoing of the defaulting party, its servants, employees, agents or contractors.3.The CJV shall be solely and fully responsible for the quality of the Products manufactured hereunder, for their conformity with the Technical Data and for their compliance with the laws and regulations from time to time in force in the Territory. The CJV shall indemnify Party B against any loss or damage directly or indirectly suffered by Party B as a result of the failure of the Products manufactured hereunder to comply with the Technical Data ("Defective Products") or to comply with such laws or regulations; provided, however, that such indemnification shall not exceed the total of ex-factory sales price, costs of delivery and transportation and other costs associated with the recall of these Defective Products.4.Each Party hereby indemnifies the other Party and undertakes to hold harmless and defend the other Party against any and all claims, suits, losses, damages, disbursements (including legal and management costs) arising out of any alleged or actual breach or failure to comply with the terms andconditions hereof including but not limited to any infringement of the other Party's intellectual property or other rights occurring as a result of the offending Party's fault, omission or activities in connection with the Project.5.Consultant hereby agrees to indemnify, hold harmless and defend Client from and against any and all claims, liabilities, losses, expenses (including reasonable attorneys' fees), or damages (collectively "Liabilities") asserted against Client by a third party to the extent such Liabilities result from the infringement of the Works delivered on any third party's trade secret, trademark, service mark, copyright or patent issued as of the date of this Agreement (collectively, an "Intellectual Property Right"); provided that Client: (i) promptly notifies Consultant of any third party claim subject to indemnification hereunder, (ii) gives Consultant the right to control and direct the preparation of a defense, the defense and any settlement of any such claim, (iii) gives full cooperation to Consultant for the defense of same, and (iv) complies with Consultant's direction to cease any use of the Works which, in Consultant's sole judgment, is likely to be ruled an infringement on a third party's Intellectual Property Right.6.Each Party forever releases and discharges the other from all claims, debts, allegations, actions, causes of action and demands, whether known or unknown, arising from or in connection with the Claim and existing as at the date of this Settlement Agreement, including without limitation any liability for legal costs connected with or arising out of the subject matter of the Claim. Any other claims unrelated to the Claim that one Party may have against another, whether prior to or after the date hereof, shall not be affected or otherwise prejudiced by this Agreement.Party B irrevocably waives all rights that it may have in law or contract against Party A, its affiliates, subsidiaries and related companies howsoever arising in respect of or in connection with the Claim.参考译文责任、赔偿、免责1. 一方如果违反其在本条中的任何保证而使另一方发生损失，应向损失方做出赔偿;一方如果违反本协议任何约定条款而使另一方发生损失，亦应向损失方做出赔偿。
货币银行英文复习资料ChapterSeven
Objectives & principals
Financial Supervision Of financial supervision
On-site examination
By Central Banks
Techniques and contents Techniques Off-site surveillance
2.A central bank has the nature of government administrative organs.It represents the national government in formulating and carrying out a unified monetary policy, regulating and supervising financial activities of the whole nation.
Central bank’s position The banker’s bank
Central bank’s Function & Businesses
The government’s banks
Loans and discounts
Assets
Government borrowing &treasury securities Foreign exchange & gold reserve
1) Note exchange. 2) Funds transferring
S.3. Financial Supervision by the Central Bank
3.1.The objectives and principles of financial system
水险条款一览表
水险条款一览表一、中国保险条款（CIC）（一）船舶保险1、国内船舶保险条款2、渔船保险条款3、修船责任保险协议书4、船舶保险条款5、船舶战争、罢工险条款6、集装箱保险条款7、集装箱战争险条款8、渔船保险条款9、船舶建造保险条款（二）货运险条款1、国内水路、陆路货物运输保险条款2、海洋运输货物保险条款3、海洋运输货物战争险条款4、海洋运输冷藏货物保险条款5、海洋运输散装桐油保险条款6、陆上运输货物保险条款7、陆上运输货物战争险条款8、陆上运输冷藏货物保险条款9、航空运输货物保险条款10、航空运输货物战争险条款11、邮包险条款12、邮包战争险条款13、货物运输罢工险条款14、偷窃、提货不着险条款15、淡水、雨淋险条款16、短量险条款17、混杂、沾污险条款18、渗漏险条款19、碰损、破碎险条款20、串味险条款21、受潮受热险条款22、钩损险条款23、包装破裂险条款24、锈损险条款25、易腐货物条款26、交货不到条款27、进口关税条款28、舱面货物条款29、拒收险条款30、黄曲霉素险条款31、出口货物到香港（包括九龙在内）或澳门存仓火险责任扩展条款32、海关检验条款33、码头检验条款34、卖方利益保险条款35、进口集装箱货物运输保险特别条款36、海运进口货物国内转运期间保险责任扩展条款37、活牲畜、家禽的海上、陆上航空运输保险条款二、协会条款（IC）1、Additional Deductible Adaptation (For use whenever the Institute MachineryDamage Additional Deductible Clause and the Institute Additional Perils Clauses1/10/83 (For use only with the American Institute Hull Clauses) are included inthe same insurance)2、Additional Deductible Adaptation (For use whenever the Institute MachineryDamage Additional Deductible Clause and the Institute Additional Perils Clause1/10/83 (For use only with the Institute Time Clauses 1/10/83 are included in thesame insurance)3、Additional Expenses (Cargo War Risks)4、Additional Perils – Hulls (For use only with the American Institute Hull Clauses)5、Additional Perils – Hulls (For use only with the Institute Fishing Vessel Clauses20/7/87)6、Additional Perils –Hulls (For use only with the Institute Standard Dutch HullForm 1/9/847、Additional Perils – Hulls (For use only with the Institute Time Clauses – Hulls1/10/838、Average Disbursements Clauses (A)9、Average Disbursements Clauses (B)10、Bridging (Hulls)11、Builders’ Risks12、Builders’ Risks Deductible13、Builders’ Risks Faulty Design14、Builders’ Risks (Strikes)15、Builders’ Risks (War)16、Bulk Oil17、Bulk Oil (Strikes)18、Cargo (A)19、Cargo (B)20、Cargo (C)21、Cargo (Strikes)22、Cargo (War)23、Cargo (Air) (excluding sendings by Post)24、Cargo (Marine Policy General Provisions)25、Cargo “Three Leaders”26、Cargo (War Cancellation)27、Cargo Contracts (Provisional Value)28、Cargo Reinsurance (War, Atomic and Nuclear Exclusion)29、Classification30、Coal31、Coal (Strikes)32、Commodity Trades (A)33、Commodity Trades (B)34、Commodity Trades (C)35、Commodity Trades (Strikes)36、Commodity Trades (War)37、Container Clauses – Time38、Container Clauses –Time –Total Loss, General Average, Salvage, SalvageCharges, Sue and Labour39、Container Clauses – Time – War and Strikes40、Deductible – Builders’ Risks41、Disbursements and Increased Value – Time – Hulls (Total loss only, includingExcess Liabilities)42、Dual Valuation43、Dutch Hull, Standard44、English Jurisdiction Clause45、Excess Liabilities – Time – Hulls46、Faulty Design – Builders’ Risks47、Fishing Vessel48、Fishing Vessel – Additional Perils49、FOSFA Trades (A) Agreed with the Federation of Oils, Seeds and FatsAssociation50、FOSFA Trades (B) Agreed with the Federation of Oils, Seeds and FatsAssociation51、FOSFA Trades (C) Agreed with the Federation of Oils, Seeds and FatsAssociation52、FOSFA Trades (Strikes) Agreed with the Federation of Oils, Seeds and FatsAssociation53、FOSFA Trades (War) Agreed with the Federation of Oils, Seeds and FatsAssociation54、FOSFA Supplementary (1) (For use in conjunction with Institute FOSFA TradeClauses (B)55、FOSFA Supplementary (2) (For use in conjunction with Institute FOSFA TradeClauses (C)56、FOSFA Supplementary (3) Ship Navigation & Management (For use inconjunction with Institute FOSFA Trades Clauses (B) & (C)57、FOSFA Supplementary (4) Grade Clause (For use in conjunction with InstituteFOSFA Trades Clauses)58、Freight (Time)59、Freight (Time – War and Strikes)60、Freight (Voyage)61、Freight (Voyage – War and Strikes)62、Frozen Food (A) (Excluding Frozen Meat)63、Frozen Food (C) (Excluding Frozen Meat)64、Frozen Food (Excluding Frozen Meat) – Strikes65、Frozen Food Extension Clauses (For use only with the Institute Frozen FoodClauses (A)66、Frozen Meat (A) (not suitable for chilled, cooled or fresh meat)67、Frozen Meat (A) – 24 Hours Breakdown (not suitable for chilled, cooled or freshMeat)68、Frozen Meat (C) and 24 Hours Breakdown (not suitable for chilled, cooled orfresh Meat)69、Frozen Meat – Strikes (not suitable for chilled, cooled or fresh Meat)70、Frozen Meat Extension –IMTA (For use only with the Institute Frozen MeatClauses (A))71、Hull Reinsurance (War, Atomic and Nuclear Exclusion)72、IMTA Frozen Meat Extension (For use only with the Institute Frozen MeatClauses (A))73、Jute74、Jute (Strikes)75、Location76、Machinery Damage Additional Deductible (For use only with the AmericanInstitute Hull Clauses)77、Machinery Damage Additional Deductible (For use only with the InstituteStandard Dutch Hull Form 1/9/8478、Machinery Damage Additional Deductible (For use only with the Institute TimeClauses – Hulls 1/10/9379、Machinery Damage Additional Deductible (For use only with the InstituteVoyage Clauses – Hulls 1/10/8380、Machinery Damage Extension Clause – Yacht81、Malicious Damage82、Marine Policy General Provisions (Cargo)83、Mortgagees Interest – Hulls84、Natural Rubber (excluding Liquid Latex)85、Natural Rubber (excluding Liquid Latex) - Strikes86、Notice of Cancellation and War Automatic Termination of Cover – Hulls, etc.87、Oil (Bulk)三、美国协会条款（AIC）1、Personal Effects – Yacht (For use only with the Institute Yacht Clauses 1/11/85 ininsurances covering Vessels with lockable cabin accommodation)2、Port Risks – Time – Hulls (20/7/87)3、Port Risks – Time – Hulls including Limited Navigation (20/7/87)4、Protection and Indemnity – Hulls – Time5、Provisional Value for Cargo Contract6、Racing Risking Extension Clause – Yacht (For use only with the Institute YachtClauses)7、Radioactive Contamination Exclusion Clause8、Reinsurance – Cargo (War, Atomic and Nuclear Exclusion)9、Reinsurance Waiver Clause10、R einsurance Waiver Clause11、R eplacement12、R ubber – Natural (excluding Liquid Latex)13、R ubber – Natural (excluding Liquid Latex) - Strikes14、R ubber Shipments to United Kingdom ONLY15、S ervice of Suit (USA)16、S hipowners’ Liability17、S peedboat (Special Conditions and Further Excluded Risks)18、S tandard Conditions for Cargo Contracts19、S tandard Dutch Hull20、S trikes (Air Cargo)21、S trikes (Builders’ Risks)22、S trikes (Bulk Oil)23、S trikes (Cargo)24、S trikes (Coat)25、S trikes (Commodity Trade)26、S trikes (FOSFA)27、S trikes (Frozen Food) (Excluding Frozen Meat)28、S trikes (Frozen Meat) (not suitable for chilled, cooled or fresh meat)29、S trikes (Jute)30、S trikes (Natural Rubber) (excluding Liquid Latex)31、S trikes (Timber Trade Federation)32、T heft, Pilferage and Non-Delivery33、T hree Leaders (Cargo)34、T imber Trade Federation35、T imber Trade Federation (Strikes)36、T ime – Freight37、T ime – Hulls38、T ime – Hulls – Disbursements and Increased Value (Total Loss only, includingExcess Liabilities)39、T ime – Hulls – Excess Liabilities40、T ime –Hulls –Total Loss, General Average and 3/4 the Collision Liability(Including Salvage, Salvage Charges and Sue and Labour)41、T ime –Hulls –Total Loss Only (Including Salvage, Salvage Charges and Sueand Labour)42、T ime – Hulls – Port Risks (20/7/87)43、T ime – Hulls – Port Risks including Limited Navigation (20/7/87)44、V oyage – Freight45、V oyage –Hulls - Total Loss, General Average and 3/4 the Collision Liability(Including Salvage, Salvage Charges and Sue and Labour)46、W ar (Air Cargo)47、W ar (Builders’ Risks)48、W ar (Cargo)49、W ar (Commodity Trades)50、W ar (FOSFA)51、W ar (sendings by Post)52、W ar and Strikes (Cargo stored afloat in mechanically self-propelled vessels)53、W ar and Strikes Freight – Time54、W ar and Strikes Freight – Voyage55、W ar and Strikes Hull – Time56、W ar and Strikes Hull – Time – Limited Condition57、W ar and Strikes Hull – Voyage58、W ar and Strikes Yachts59、W ar, Atomic and Nuclear Exclusion (Cargo Reinsurance)60、W ar, Atomic and Nuclear Exclusion (Hull Reinsurance)61、W ar, Automatic Termination of Cover-Hulls, Etc. (Notice of Cancellation &)62、W ar Cancellation (Cargo)63、W arranties64、Y acht65、Y achts (War and Strikes)66、Y acht Machinery Damage Extension Clause67、Y acht Personal Effects (For use only with the Institute Yacht Clauses 1/11/85 ininsurances covering Vessels with lockable cabin accommodation)68、Y acht Racing Risk Extension Clause (For use only with the Institute YachtClauses 1/11/85)69、Y acht Transit。
accountant 会计词语
accountant 会计师bookkeeping 簿记bookkeeper 簿记师double-entry bookkeeping 复式簿记single-entry bookkeeping 单式簿记account book 帐簿,会计簿册cashbook 现金出纳簿journal 日记簿statement of accounts 帐目表,帐单balance (sheet) 资产平稳表financial year, trading year 财政年度income and expenditure, receipts and expenditure, output and input 支出和收入assets 资产liabilities 债务,负债debit 借方turnover, volume of business 营业额,销售额cash on hand 留存现金,库存现金cash balance 现金余额,现款结存credit balance 贷方余额debit balance 借方余额,借方差额deficit 亏空balance of trade 贸易差额,国际贸易平衡balance of payments (国际)收支,国际收支差额表发弃财产abandoned property发弃费用abandonment charges，abandonment expenses 非常成本abnormal cost非常折旧abnormal depreciation非常损失abnormal loss原始成本aboriginal cost，original cost高于面值above par经常项目，在界线上above the line确定产权absolute title已吸收负荷，已分配费用absorbed burden，applied expenses已吸收成本absorbed cost国库帐account of the exchequer公库帐account of treasury承销清单，赊销account sales认定帐款，债权人认可的帐款account stated帐目名称，会计科目account title转帐通知单account transfer memo财务责任，会计责任accountability责任单位accountability unit 应负财务责任的，应计列的accountable应负责事实，应负责事件accountable condition，accountable event应负财务责任人员accountable personaccumulated depreciation 累计折旧adjusted trial balance 调整后试算余额adjusting entry 调整分录book bvalue of a plant asset 固定资产账面净值cash-basis accounting 现金收付制会计contra account 备抵调整账户depreciation 折旧matching principle 配比原则plant asset 固定资产prepaid expense 待摊费用revenue principle 收入原则time-period concept 时间－期间概念unearned revenue 未实现收入会计术语1AAA 美国会计学会4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1元的本利和233analysis 分析234analyst分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 《会计原则委员会意见书》257Application申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分配账户267appropriation budget拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278ARR 会计收益率279arrears①拖欠,欠款②迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment①估定,查定②特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废术语Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External 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Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产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Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰。
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中国人民财产保险股份有限公司
船舶货运保险费率指引
一、船舶保险费率指引
适用险种：船舶保险（远洋）及其附加险、沿海内河船舶保险及其附加险、沿海船舶保险及其附加险、内河船舶保险及其附加险、渔船保险（远洋）、沿海内河渔船保险及其附加险、集装箱保险及其附加险、修船责任保险、协会船舶险、额外机损免赔条款
（一）费率水平
1、定期业务
年费率范围：1‰—5%
保险期间不足一年的，按短期费率计收保险费，不足一月的按一个月计算。
费率短期表如下：
退保按照条款规定办理。
2、航次业务
单次费率范围：1‰—3%
（二）参考因素
厘定船舶保险费率时，主要参考以下因素：
1、投保险别：如全损险、一切险等，责任范围越宽，风险水平越高。
2、船舶航行区域：航行区域越大，航程越远，风险水平越高。
沿海内河船舶航行区域的划分按照交通部的规定办理。
无限航区船舶风险水平最高。
3、船舶种类：化学品船、液化气船、天然气船、油船和船速达到或超过30节以上的高速船风险水平相对较高；测量船、消防船、交通船、巡逻船、供应船和工程船风险水平相对较低；其他船舶风险水平居中。
4、船级：是代表船舶技术及安全程度达到规范要求的级别证明。
被普遍承认的船级社有十家。
加入十大船级社的船舶风险水平较低，其他船舶风险水平较高。
5、船舶吨位或功率：船舶吨位大小在某种程度上决定了船舶在海上抗御自然灾害的能力。
吨位或功率越高，风险水平相对越低。
6、船龄：船龄越长，抗御风险的能力会相对减弱，海事发生的几率就越高，风险水平越高。
船龄在3年内的船舶，风险水平最低。
7、船舶特征：船舶材质为钢质、木质还是其他，船舶动力为机动还是非机动等。
钢质船舶、非机动船舶风险水平较低。
8、船东的管船能力：船东管理船舶的水平高低在很大程度上决定了风险发生几率的高低。
船东是否建立了完善的船舶管理规章制度并得以有效执行，是否使营运船舶得到了定期维护保养，船东管理人员的素质及海事处理经验，船员素质及资格等都是判断风险水平的重要标准。
9、港口情况：从船舶停靠港口的设施、管理等方面衡量。
船舶停靠港口设施完备、管理严格的风险水平相对较低。
10、航行季节：对于船舶航次保险，航行区域在承保期间是否正处于季节性恶劣海况。
考虑船舶航行期间的气候因素，如季风、寒流、雨季、台风等对船舶的影响。
在不利于船舶航行的季节航行的船舶风险水平较高。
11、损失情况：根据船舶的历史损失经验衡量其风险水平。
历史赔付率高的风险水平相对较高，历史赔付率低的风险水平相对较低。
12、续保优惠：续保业务在展业、核保等环节费用较低，因此可以给与一定的费率优惠。
13、业务渠道：经纪人、代理人业务需要支付一定比例的中介费用，因此费率应高于直接业务。
14、附加条款：附加条款包括扩展类、限制类、规范类三种。
根据附加条款的种类和风险程度对费率水平进行调整，其中扩展类附加条款使风险水平提高，限制类附加条款使风险水平降低，规范类附加条款对风险水平没有影响。
二、船舶建造保险费率指引
适用险种：船舶建造保险（远洋）、沿海内河船舶建造保险
（一）费率水平
船舶建造保险为工期费率
12个月工期的费率范围：1‰—5‰
每延长一个月费率增加：0.1‰—0.5‰
延长期间不足一个月的按一个月计算。
（二）参考因素
厘定船舶建造保险费率时，主要参考以下因素：
1、船厂的技术及管理水平：船厂的造船技术设施与设备、造船技术能力及以往造船情况，船厂的管理状况，船厂的防灾、防损措施及救助系统，船厂的船台、船坞及环境等是判断风险水平的重要因素。
2、损失经验：根据船舶的历史损失经验衡量其风险水平。
历史赔付率高的风险水平较高，历史赔付率低的风险水平较低。
3、续保优惠：续保业务在展业、核保等环节费用较低，因此可以给与一定的费率优惠。
4、业务渠道：经纪人、代理人业务需要支付一定比例的中介费用，因此费率应高于直
接业务。
5、船舶试航区域：如一类航区、二类航区等，试航区域越大，风险水平越高。
6、附加条款：附加条款包括扩展类、限制类、规范类三种。
根据附加条款的种类和风险程度对费率水平进行调整，其中扩展类附加条款使风险水平提高，限制类附加条款使风险水平降低，规范类附加条款对风险水平没有影响。
三、货物运输保险费率指引
（一）费率水平
货物运输保险的费率范围为：0.05‰-10%
（二）参考因素
厘定货物运输保险费率时，主要参考以下因素：
1、运输方式：分为陆路、水路、航空，管道、邮包等运输方式，不同的运输方式风险水平差别较大。
2、投保险别：如基本险、综合险等，责任范围越宽，风险水平越高。
铁路货物运输分为基本险和综合险
国内水路货物运输保险分为基本险和综合险
海洋货物运输保险分为平安险、水渍险和一切险
3、货物
货物类别：不同货物的风险水平相差较大，通常按照货物类别的不同分为七大类。
货物包装：货物应当进行适当的包装处理，散装、裸装货物，一般风险水平较高。
货物的新旧程度：一般分为货物及二手货物，二手货物风险程度更高。
货物放置：一般分为舱内货物或舱面货物，舱面货物风险水平较高。
货物是否为精密仪器或大型设备，精密仪器或大型设备风险水平较高。
4、运输区域：运输区域越大，航程越远，风险水平越高。
（1）海洋货物运输险
按照运输目的地确定费率水平（空运除外）。
（2）公路货物运输险
按照公路等级及运输里程确定费率水平：公路等级越低，风险水平越高；运输里程越长，风险水平越高。
（3）铁路货物运输险
按照运输里程确定费率水平。
（4）航空货物运输险
按照运输里程确定费率水平。
（5）管道运输险
管道的长短、是否埋于地下、途径区域状况等，均影响风险水平。
5、运输工具
运输工具的属性和管理水平均影响风险水平，如船舶船况、车辆车况等。
船舶船况：是否属于拖舶业务；船龄（船龄越长，风险水平越高）；船舶建造地；船籍；船舶保单；保赔协会等。
车辆车况：是否属于运输公司车辆；是否集装箱车；是否拖车；车龄；司机驾龄等。
6、装卸情况：装卸次数多少，是否监装监卸，装卸人员专业程度等均影响风险水平。
7、港口情况（仅限海洋货物运输保险）：从船舶停靠港口的设施、管理等方面衡量。
船舶停靠港口设施完备、管理严格的风险水平相对较低。
8、航行季节（仅限海洋货物运输保险）：考虑船舶航行期间的气候因素，如季风、寒流、雨季、台风等对货物的影响。
在不利于船舶航行的季节航行的风险水平较高。
9、风险管理：从人员配置、防灾防损设施、规章管理制度等方面衡量。
人员符合资格要求、经验丰富，各种设施和制度完备的风险水平相对较低。
10、损失经验：根据货物运输的历史损失经验衡量其风险水平。
历史赔付率高的风险水平较高，历史赔付率低的风险水平较低。
11、续保优惠：续保业务在展业、核保等环节费用较低，因此可以给与一定的费率优惠。
12、业务渠道：经纪人、代理人业务需要支付一定比例的中介费用，因此费率应高于直接业务。
13、承保方式：包括预约业务和航次业务两种，航次业务规模小，承保费用相对较高，因此费率应高于预约业务。
14、附加条款：附加条款包括扩展类、限制类、规范类三种。
根据附加条款的种类和风险程度对费率水平进行调整，其中扩展类附加条款使风险水平提高，限制类附加条款使风险水平降低，规范类附加条款对风险水平没有影响。
四、船东保障和赔偿责任险费率指引
适用险种：船东保障和赔偿责任险
（一）费率水平：人民币10元-150元/ 吨
（二）参考因素：船东保障和赔偿责任险厘定费率时，主要参考因素为船舶种类、船龄、船级、船舶吨位或功率、船舶特征、船舶航行区域、船东的管船能力等。
其他调整因素可参考船舶保险费率指引中相关内容。
五、沿海内河船舶油污责任保险条款费率指引
（一）费率水平：人民币3元-50元/吨；
（二）参考因素：船舶种类、船龄、船级、船舶吨位或功率、船舶特征、航行区域、船队规模、船东/管理人的管理能力等。
其它调整因素可参考船舶保险费率指引中相关内容。