中国行政机关中英文对照
市委常委会Standing Committee of the CPC Handan Municipal Committee市委办公厅General Office of the CPC Handan Municipal Committee市委督察室Superintendent Office of the CPC Handan Municipal Committee市委群众工作协调办公室Mass Work Coordination Office of the CPC Handan Municipal Committee市委台湾工作办公室Taiwan Affairs Office of the CPC Handan Municipal Committee市委研究室Policy Research Office of the CPC Handan Municipal Committee市委党史研究室Party History Research Office of the CPC Handan Municipal Committee市委组织部Organizational Department of the CPC Handan Municipal Committee市委宣传部Publicity Department of the CPC Handan Municipal Committee市委对外宣传局International Communication Bureau of the CPC Handan Municipal Committee市委统战部United Front Work Department of the CPC Handan Municipal Committee市委保密局Secrets Bureau of the CPC Handan Municipal Committee市委机要局Confidential Affairs Bureau of the CPC Handan Committee市委直属机关工作委员会Work Commission for Offices Directly Under the CPC Handan Municipal Committee市委农村工作委员会Rural Affairs Commission of the CPC Handan Municipal Committee市委政法委Political and Legal Affairs Commission of the CPC Handan Municipal Committee市委纪律检查委员会Commission for Discipline and Inspection of the CPC Handan Municipal Committee市委老干部局Bureau for Retired Professionals of the CPC Handan Municipal Committee市委机关事务管理局Logistics Management Bureau of the CPC Handan Municipal Committee市委党校Party School of the CPC Handan Municipal Committee邯郸市人民代表大会Handan Municipal People’s Congress市人大常委会Standing Committee of Handan Municipal People’s Congress市人大常委会办公厅General Office of the Standing Committee of Handan Municipal People’s Congress市人大常委会机关党委Party Committee for the Organs of the Standing Committee of Handan Municipal People’s Congress市人大法制委员会LegislativeCommittee of Handan Municipal People’s Congress市人大常委会法制工作委员会Legislative Affairs Commission of the Standing Committee of Handan Municipal People’s Congress市人大内务司法委员会Internal and Judicial Affairs Committee of Handan Municipal People’s Congress市人大财政经济委员会Finance and Economic Committee of Handan Municipal People’s Congress市人大农村经济委员会Rural Economic Committee of Handan Municipal People’s Congress市人大城乡建设和环境保护委员会Committee for Urban and Rural Constructionand Environmental Protection of Handan Municipal People’s Congress市人大教育科学文化卫生委员会Committee for Education, Science, Culture and Public Health of Handan Municipal People’s Congress市人大民族华侨外事委员会Committee for Ethnic, Overseas Chinese and Foreign Affairs of Handan Municipal People’s Congress市人大常委会研究室Legislative Research Office of the Standing Committee of Handan Municipal People’s Congress市人大常委会选举任免代表工作委员会Committee for Elections, Appointments, Removals and Deputies Affairs of the Standing Committee of Handan Municipal People’s Congress市人大常委会培训中心Training Center of the Standing Committee of Handan Municipal People’s Congre ss邯郸市人民政府及省垂直管理机构Handan Municipal People’s Government andthe Units Managed directly by the Departments of Hebei ProvincialGovernment in Handan City市政府办公厅General Office of Handan Municipal People’s Government市人民政府督促检查办公室Superintendent Office of Handan Municipal People’s Government市人民政府新闻办公室Information Office of Handan Municipal People’s Government市政府研究室Research Office of Handan Municipal People’s Government市人民政府法制办公室Legislative Affairs Office of Handan Municipal People’s Government市人民政府外事侨务办公室Foreign and Overseas Chinese Affairs Office of Handan Municipal People’s Government市优化经济发展环境办公室Handan Municipal Office for PromotingSocio-economic Development市人民政府行政审批综合服务中心Multiple Service Center for Administrative Approvaland Examinations of Handan Muni cipal People’s Government市行政审批制度改革工作领导小组Handan Municipal Leading Group for Reforming in Administrative Examinations and Approval Systems市发展和改革委员会Handan Municipal Commission for Development and Reform邯郸市信息化工作办公室Handan Municipal Informatization Office邯郸市信息产业局Handan Municipal Information Industry Bureau邯郸市信息中心Handan Municipal Information Center市人口和计划生育委员会Handan Municipal Commission for Population and Family Planning市爱国卫生运动委员会Handan Municipal Committee for Patriotic Sanitation Campaign市政府国有资产监督管理委员会Commission for Supervision and Management of State Property of Handan Municipal People’s Government市人民政府机关事务管理局Government Supply Bureau of Handan Municipal People’s Government市财政局Handan Municipal Finance Bureau市信访局Handan Municipal Bureau for Complaints市劳动和社会保障局Handan Municipal Labor and Social Security Bureau市整顿和规范市场经济秩序领导小组办公室Handan Municipal Leading Group Office for Market Economy Rectification and Regulation市企业兼并破产和职工再就业工作领导小组Handan Municipal Leading Group for the Amalgamations and Bankrupt Enterprises and the Re-employment of Laid-off Workers市中小企业局Handan Municipal Medium and Small Enterprises Bureau市工业经济促进局Handan Municipal Bureau for the Promotion of the Industrial Economy市物价局Handan Municipal Prices Bureau市公用事业管理局Handan Municipal Public Affairs Administrative Bureau市粮食局Handan Municipal Grain Bureau市档案局Handan Municipal Archives Bureau市卫生局Handan Municipal Public Health Bureau市文化局Handan Municipal Cultural Bureau市人事局Handan Municipal Personnel Bureau市机构编制委员会Handan Municipal Commission for Public Service Structure and Establishment Administration市民族宗教事务局Handan Municipal Ethnic and Religious Affairs Bureau市国土资源局Handan Municipal Land and Resources Bureau市统计局Handan Municipal Statistics Bureau市民政局Handan Municipal Civil Affairs Bureau市商务局Handan Municipal Commercial Affairs Bureau市广播电视局 Handan Municipal Radio and Television Bureau市环境保护局Handan Municipal Environmental Protection Bureau市地震局Handan Municipal Seismological Bureau市气象局Handan Municipal Meteorological Bureau市审计局Handan Municipal Auditing Bureau市房产管理局Handan Municipal Realty Administrative Bureau市旅游局Handan Municipal Tourism Bureau市农业局Handan Municipal Agriculture Bureau市林业局Handan Municipal Forestry Bureau市畜牧水产局Handan Municipal Animal Husbandry and Aquatic Products Bureau市交通局Handan Municipal Communications Bureau市文物事业管理局Handan Municipal Cultural Relics Administrative Bureau市城市管理局Handan Municipal Bureau for Urban Administration市水利局Handan Municipal Water Resources Bureau市规划局Handan MunicipalBureau for Urban Planning市建设局Handan Municipal Construction Bureau市安全生产监督管理局Handan Municipal SupervisoryBureau for Work Safety市食品药品监督管理局Handan Municipal Supervisory Bureau for Food and Drugs市科学技术局Handan Municipal Science and Technology Bureau市教育局Handan Municipal Education Bureau市体育局Handan Municipal SportsBureau市公安局Handan Municipal Bureau for Public Security市国家安全局Handan Municipal Bureau for State Security市司法局Handan Municipal Justice Bureau市人防办公室Handan Municipal Office for Air Defenses市机场指挥部Handan Municipal Airport Construction Headquarters市政府采购中心Handan Municipal Government Procurement Center市政府蔬菜办公室Vegetables Office of Handan Municipal People’s Government市农业资源区划办公室Handan Municipal Office for Agricultural Resource Division市农业开发办公室Handan Municipal Agricultural Development Office市金融办公室Handan Municipal Financing Office市建筑业管理办公室Handan Municipal Administrative Office for ConstructionIndustry市政府纠正行业不正之风办公室Anti-corruption Office of Handan Municipal People’s Government市政府军队转业干部安置工作办公室Work Office for Placement ofEx-Military Officers of Handan Municip al People’s Government市政府口岸办公室Port Office of Handan Municipal People’s Government 市散装水泥办公室Handan Municipal Office for Bulk Cement市新能源办公室Handan Municipal Office for New Energy Sources市扶贫办公室Handan MunicipalOffice for Poverty Relief市扶贫开发领导小组Handan Municipal Leading Group for the Poverty Relief and Development市语言文字工作委员会Handan Municipal Language Affairs Committee市商业网点建设管理办公室Handan Municipal Office for the Construction and Management of Commercial Networks市绿化委员会Handan Municipal Afforestation Committee市防汛抗旱指挥部Handan Municipal Headquarters for Flood and Drought Control市政府妇女儿童工作委员会Women and Children Services Committee of Handan Municipal People’s Government市老龄工作委员会Handan Municipal CommitteeforAging People Services市政府驻北京办事处Representative Office of Handan Municipal People’s Government in Beijing市政府驻天津办事处Representative Office of Handan Municipal People’s Government in Tianjin市政府驻深圳办事处Representative Office of Handan Municipal People’s Government in Shenzhen市国家税务局Handan Municipal State Taxation Bureau市地方税务局Handan Municipal Local Taxation Bureau市工商行政管理局Handan Municipal Administrative Bureau forIndustry and Commerce市质量技术监督局Handan Municipal Bureau for Quality and Technical Supervision邯郸无线电管理委员会Handan Municipal Commission for Radio Management邯郸仲裁委员会Handan Arbitratral Commission邯郸烟草专卖局Handan Tobacco Monopoly Bureau石家庄海关驻邯郸办事处Shijiazhuang Customs Office in Handan City邯邢冶金矿山管理局Handan-Xingtai Administrative Bureau for Metallurgy and Mine市邮政局Handan Municipal Post Office中国人民银行邯郸市分行People’s Bank of China Handan Branch邯郸出入境检验检疫局Handan Municipal Bureau for Entry-Exit Inspection and Quarantine市世界银行贷款城市环境项目管理办公室Handan Municipal Administrative Office for World Bank Loans to Urban Environmental Projects市南水北调工程建设委员会Handan Municipal Construction Committee for the South-to-North Water Diversion Project邯郸日报Handan Daily邯郸晚报Handan Evening Newspaper中原商报Zhongyuan Commercial Newspaper中国人民政治协商会议邯郸市委员会Chinese People’s Political Consultative Conference（CPPCC）Handan Municipal Committee市政协常务委员会Standing Committee of the CPPCC Handan Municipal Committee市政协办公厅General Office of the CPPCC Handan Municipal Committee市政协研究室Research Office of the CPPCC Handan Municipal Committee市政协提案委员会Committee for Handling Proposals of the CPPCC Handan Municipal Committee市政协财政经济委员会Finance and Economic Committee of the CPPCC Handan Municipal Committee市政协人口资源环境委员会Committee for Population, Resources and Environment of the CPPCC Handan Municipal Committee市政协教科文卫体委员会Committee for Education, Science, Culture, Health and Sports of the CPPCC Handan Municipal Committee市政协社会法制和民族宗教委员会Committee for Social，Legal，Ethnic and Religious Affairs of the CPPCC Handan Municipal Committee市政协港澳台侨和外事委员会Committee for Liaison with Hong Kong, Macao, Taiwan, Overseas Chinese and Foreign Affairs of the CPPCC Handan Municipal Committee市政协文史资料委员会Committee of Cultural and Historical Data of the CPPCC Handan Municipal Committee市政协机关党委Party Committee for Organs of the CPPCC Handan Municipal Committee法院和检察院Court and Procuratorate市中级人民法院Handan Municipal Intermediate People’s Court市人民检察院Handan Municipal People’s Procuratorate民主党派Democratic Parties中国国民党革命委员会邯郸市委员会Handan Municipal Committee of the Revolution Committee of the Chinese Kuomintang中国民主同盟邯郸市委员会Handan Municipal Committee of China Democratic League中国民主建国邯郸市委员会Handan Municipal Committee of China Democratic National Construction Association中国民主促进会邯郸市委员会Handan Municipal Committee of China Association for Promoting Democracy中国农工民主党邯郸市委员会Handan Municipal Committee of Chinese Peasants and Workers Democratic Party九三学社邯郸市委员会Handan Municipal Committee of Jiu San Society人民团体和社会团体People’sOrganizations and Public Organizations市总工会Handan Municipal Federation of Trade Unions共青团邯郸市委Handan Municipal Committee of the Communist Youth League of China市妇女联合会Handan Municipal Women’s Federation市社会科学界联合会Handan Municipal Federation of Social Science Circles中国国际贸易促进委员会邯郸市支会Handan Municipal Sub-Branch of China Council for the Promotion of International Trade市农业服务协会总会Handan Municipal Agricultural Services Federation市外商投资企业协会Handan Municipal Association of Enterprises with Foreign Investment市归国华侨联合会Handan Municipal Federation of Returned Overseas Chinese市文学艺术界联合会Handan Municipal Federation of Literary and Art Circles市残疾人联合会Handan Municipal Federation for the Disabled市工商联合会Handan Municipal Federation of Industry and Commerce市消费者协会Handan Municipal Consumers Association市科学技术协会Handan Municipal Association for Science and Technology市翻译工作者协会Handan Municipal Translators Association市新闻工作者协会Handan Municipal Journalists Association市红十字会Handan Municipal Red Cross Society市执业药师协会Handan Municipal Licensed Pharmacists Association职位Positions(市委)书记Party Secretary(市委)副书记Deputy Party Secretary(市委)常委Member of the Standing Committee(市委各部)部长 Departmental Chief(市委各部)副部长Departmental Deputy Chief（人大）主任 Chairman（人大）副主任Deputy Chairman市长Mayor代市长 Acting Mayor常务副市长First DeputyMayor副市长Deputy Mayor巡视员 Inspector市长助理Assistant Mayor党组书记 Secretary of the Party Leadership Group（政协）主席Chairman（政协）副主席Deputy Chairman秘书长Secretary General副秘书长Deputy Secretary General办公厅主任Director of the General Office办公厅副主任Deputy Director of the General Office邯郸市人大代表 Deputy to Handan Municipal People's Congress 主任委员 Chairman委员 Member县长County Chief代县长 Acting County Chief常务副县长First Deputy County Chief副县长Deputy County Chief办公室主任Director of the Office办公室副主任 Deputy Director of the Office局长Director（注：部级或副部级局的局长常用Director General）副局长Deputy Director（政府的委员会）主任Chairman of the Commission（政府的委员会）副主任 Deputy Chairman of the Commission调研员Investigator助理调研员Associate Investigator区长 District Chief副区长Deputy District Chief处长（县级）Division Chief副处长（县级） Deputy Division Chief镇长TownChief副镇长Deputy TownChief乡长TownshipChief副乡长Deputy TownshipChief处（科）长Section Chief副处（科）长Deputy Section Chief科员 Clerk或Officer大队长 Group Leader站长 Station Chief副站长 Deputy Station Chief发言人 Spokesman顾问 Adviser（人民法院）院长President (People’s Courts)（人民法庭）庭长Chief Judge (People’s Tribunals)审判长 Chief Judge审判员 Judge书记员 Clerk of the Court法医 Legal Medical Expert法警 Judicial Policeman（人民检察院）检察长Procurator General (People’s Procuratorate)说明1、市委“书记”不能译作“Secretary”。
英国、美国、法国政治制度比较(中英文对照版)
一、英国政治体制的模式及特点英国的政治制度是典型的君主立宪制，其主要特点是“议会至上”、以内阁为权力核心、君主虚位、政党组织严密。
首先，英国实行议会民主制，体现“议会至上”的原则。
议会至上，即立法权在三权中居于核心地位，行政和司法机关都是立法机关的一个部分，行政权和司法权实际是立法权的派生，三者互有重叠。
其次，实行内阁制，作为“议会至上”原则在行政权与立法权关系上的制度体现。
即国家的权力体系以内阁为核心，内阁拥有国家的最高行政权力。
再次，英王更多的是一种荣誉性职位，并无真正的实权。
最后，英国政党的组织体系相对比较严密。
可见，英国政治制度最大的特点是“议会至上”，司法权和立法权都出于立法权，民主政治的实质部分居于虚位君主之下。
这种政治制度的优点是，无论是体制形成还是实际运作都相对民主、公正，更有利于决策的科学和周全。
但缺点是，体制或制度容易模式化，导致官僚主义，影响执政效率。
二、美国政治体制的模式及特点美国的政治体制是一个总统制的国家，在其早期的权力构架中，并没有政党的因素，只是在后来政治角逐中，政党不断在其中发挥越来越重要的作用。
其主要特点是：1、总统候选人由政党推荐产生，总统在全国由全体选民直接投票、间接选举产生，当选总统并不一定是得到绝对选票多者，而是为获得选举人票更多者。
总统还是行政首脑，直接控制着行政机构，并且还是三军总司令。
2、美国的政党体制相当松散，政党存在的意义更多的是作为各类选举的工具，选举之后，政党作为一种组织体系作用相当微弱，所以它是一种典型的“选举党”。
美国是一个典型的两党制国家，但它不同于西欧国家的两党制，它不是以意识形态划分的，而是按照区域和利益集团来划分，两党从本质上讲都是代表不同资产阶级利益的政党。
3、美国的国会即众议院、参议院议员一般由政党推荐参选，由全民投票直接选举产生，拥有立法权。
4、美国的总统尽管名义上是所在党的领袖，但当选后更多的是以“全民总统”的面目出现。
岗位名称的中英文对照
岗位名称的中英文对照1.MAKETING AND SALES(市场与销售部分) Vice—President of Sales 销售副总裁Senior Customer Manager 高级客户经理Sales Manager 销售经理Regional Sales Manager 地区销售经理Procurement Manager 采购经理Procurement Agency 采购代办所Sales Assistant 销售助理Wholesale Buyer 批发采购员Tele-Interviewer 电话调查员Real Estate Appraiser 房地产评估师Marketing Consultant 市场顾问Marketing and Sales Director 市场与销售总监Market Research Analyst 市场调查分析员Manufacturer's Representative 厂家代表Director of Subsidiary Rights 分公司权利总监Sales Representative 销售代表Assistant Customer Executive 客户管理助理Marketing Intern 市场实习Marketing Director 市场总监Insurance Agent 保险代理人Customer Manager 客户经理Vice—President of Marketing 市场副总裁Regional Customer Manager 地区客户经理Sales Administrator 销售主管Telemarketing Director 电话销售总监Telemarketer 电话销售员Sales Executive 销售执行者Marketing Assistant 市场助理Retail Buyer 零售采购员Real Estate Manager 房地产经理Real Estate Broker 房地产经纪人Purchasing Agent 采购代理Product Developer 产品开发Marketing Manager 市场经理Advertising Coordinator 广告协调员Advertising Assistant 广告助理Ad Copywriter(Direct Mail) 广告文撰写人Customer Representative 客户代表PETER AND MATHEMA TICS（计算机部分）Manager of Network Administration 网络管理经理MIS Manager 电脑部经理Project Manager 项目经理Technical Engineer 技术工程师Developmental Engineer 开发工程师Systems Programmer 系统程序员Administrator 局域网管理员Operations Analyst 操作分析Computer Operator 电脑操作员Product Support Manager 产品支持经理Computer Operations Supervisor 电脑操作主管Director of Information Services 信息服务主管Systems Engineer 系统工程师Hardware Engineer 硬件工程师Applications Programmer 应用软件程序员Information Analyst 信息分析LAN Systems Analyst 系统分析Statistician 统计员3。
反垄断法(中英文对照)
中华人民共和国反垄断法Anti-Monopoly Law of the People'sRepublic of ChinaEnglish Version 中文版发文日期：2007-08-30有效范围：全国发文机关：全国人民代表大会常务委员会文号：主席令[2007]第68号时效性：现行有效生效日期：2008-08-01所属分类：反垄断法（市场竞争法->反垄断法）Promulgation Date：08-30-2007 Effective Region：NATIONAL Promulgator： the Standing Committee of the National People's CongressDocument No：Order of the President [2007] No. 68 Effectiveness：Effective Effective Date：08-01-2008 Category：Anti－Monopoly Law （Market Competition Law->Anti－Monopoly Law）中华人民共和国反垄断法Anti-Monopoly Law of the People'sRepublic of China主席令[2007]第68号Order of the President [2007] No. 68 2007年8月30日August 30, 2007《中华人民共和国反垄断法》已由中华人民共和国第十届全国人民代表大会常务委员会第二十九次会议于2007年8月30日通过，现予公布，自2008年8月1日起施行。
中华人民共和国主席胡锦涛The Anti-Monopoly Law of the People's Republic of China was adopted by the 29th session of the Standing Committee of the Tenth National People's Congress on August 30, 2007 and is hereby promulgated. It shall go into effect as of August 1, 2008.President of the People's Republic of China: Hu Jintao附件：中华人民共和国反垄断法Attachment: Anti-Monopoly Law of thePeople's Republic of China（2007年8月30日第十届全国人民代表大会常务委员会第二十九次会议通过）(Adopted by the by the 29th session of the Standing Committee of the Tenth National People's Congress on August 30, 2007)目录第一章总则第二章垄断协议第三章滥用市场支配地位第四章经营者集中第五章滥用行政权力排除、限制竞争第六章对涉嫌垄断行为的调查第七章法律责任第八章附则CONTENTSCHAPTER I GENERAL PROVISIONS CHAPTER II MONOPOLY AGREEMENTS CHAPTER III ABUSE OF DOMINANT MARKET POSITIONCHAPTER IV OPERATOR CONSOLIDATION CHAPTER V ABUSE OF ADMINSTATIVE AUTHORITY TO ELIMINATE OR RESTRICT COMPETITIONCHAPTER VI INVESTIGATION OF SUSPECTED MONOPOLISTIC PRACTICES CHAPTER VII LEGAL LIABILITIES CHAPTER VIII SUPPELENTARY PROVISIONS第一章总则CHAPTER I GENERAL PROVISIONS第一条为了预防和制止垄断行为，保护市场公平竞争，提高经济运行效率，维护消费者利益和社会公共利益，促进社会主义市场经济健康发展，制定本法。
(财务管理表格)中国会计制度科目英文对照表
（财务管理表格）中国会计制度科目英文对照表中国会计制度科目英文对照表现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款 Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V AT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax中国国家机关名称中英文对照中国国家机关名称China"s State Organs全国人民代表大会National People’s Congress (NPC)主席团Presidium常务委员会Standing Committee办公厅General Office秘书处Secretariat代表资格审查委员会Credentials Committee提案审查委员会Motions Examination Committee民族委员会Ethnic Affairs Committee法律委员会Law Committee财务经济委员会Finance Affairs Committee外事委员会Foreign and Economy Committee 教育，科学，文化委员会Education, Science, Culture and Public Health Committee内务司法委员会Committee for Internal and Judicial Affairs华侨委员会Overseas Chinese Affairs Committee 法制委员会Commission of Legislative Affairs 特定问题委员会Committee of Inquiry into Special Questions宪法修改委员会Committee for Revision of the Constitution中华人民共和国主席President of the People’s Republic of China中央军事委员会Central Military Commission最高人民法院Supreme People’s Court最高人民检察院Supreme People’s Procuratorate国务院State Council(1)国务院部委Ministries and Commissions Directly under the State Council外交部Ministry of Foreign Affairs国防部Ministry of National Defence国家发展计划委员State Development Planning Commission国家经济贸易委员会State Economic and Trade Commission教育部Ministry of Education科学技术部Ministry of Science and Technology 国家科学技术工业委员会Commission of Science, Technology and Industry for National Defence国家民族事务委员会State Ethnic Affairs Commission公安部Ministry of Public Security国家安全部Ministry of State Security监察部Ministry of Supervision民政部Ministry of Civil Affairs司法部Ministry of Justice财政部Ministry of Finance人事部Ministry of Personnel劳动和社会保障部Ministry of Labour and Social Security国土资源部Ministry of Land and Resources建设部Ministry of Construction铁路部Ministry of Railways交通部Ministry of Communications信息产业部Ministry of Information Industry水利部Ministry of Water Resources农业部Ministry of Agriculture对外贸易经济合作部Ministry of Foreign Trade and Economic Cooperation文化部Ministry of Culture卫生部Ministry of Public Health国家计划生育委员会State Family Planning Commission中国人民银行People’s Bank of China国家审计署State Auditing Administration(2)国务院办事机构Offices under that State Council国务院办公厅General Office of the State Council 侨务办公厅Office of Overseas Chinese Affairs 港澳办公厅Hong Kong and Macao Affairs Office台湾办公厅Taiwan Affairs Office法制办公厅Office of Legislative Affairs经济体制办公厅Office for Economic Restructuring国务院研究室Research Office of the State Council新闻办公室Information Office(3)国务院直属机构Departments Directly under the State Council海关总署General Administration of Customs 国家税务总局State Taxation Administration国家环境保护总局State Environmental Protection Administration中国民用航空总局Civil Aviation Administration of China (CAAC)国家广播电影电视总局State Administration of Radio, Film and Television国家体育总局State Physical Cultural Administration国家统计局State Statistics Bureau国家工商行政管理局State Administration of Industry and Commerce新闻出版署Press and Publication Administration国家版权局State Copyright Bureau国家林业局State Forestry Bureau国家质量技术监督局State Bureau of Quality and Technical Supervision国家药品监督管理局State Drug Administration (SDA)国家知识产权局State Intellectual Property Office (SIPO)国家旅游局National Tourism Administration国家宗教事务局State Bureau of Religious Affairs 国务院参事室Counsellors’ Office of the State Council国务院机关事务管理局Government Offices Administration of the State Council(4)国务院直属事业单位Institutions Directly under the State Council新华通讯社Xinhua News Agency中国科学院Chinese Academy of Sciences中国社会科学院Chinese Academy of Social Sciences中国工程院Chinese Academy of Engineering 国务院发展研究中心Development Research Centre of the State Council国家行政学院National School of Administration 中国地震局China Seismological Bureau中国气象局China Meteorological Bureau中国证券监督管理委员会China Securities Regulatory Commission (CSRS)(5)部委管理的国家局State Bureaux Administration by Ministration or Commission)国家粮食储备局(国家发展计划委员会)State Bureau of Grain Reserve (Under the State Development Planning Commission)国家国内贸易局State Bureau of Internal Trade 国家煤炭工业局State Bureau of Coal Industry 国家机械工业局State Bureau of Machine Building Industry国家冶金工业局State Bureau of Metallurgical Industry国家石油和化学工业局State Bureau of Petroleum and Chemical Industry国家轻工业局State Bureau of Light Industry国家纺织工业局State Bureau of Textile Industry国家建筑材料工业局State Bureau of Building Materials Industry国家烟草专卖局State Tobacco Monopoly Bureau 国家有色金属工业局State Bureau of Nonferrous Metal Industry(以上由国家经贸委管理above are all under the State Economic and Trade Commission)国家外国专家局(人事部) State Bureau of Foreign Experts Affairs (under the Ministry of Personnel)国家海洋局(国土资源部) State Bureau of Oceanic Administration (under the Ministry of Land and Resources)国家测绘局(国土资源部) State Bureau of Surveying and Mapping (ditto)国家邮政局(信息产业部) State Post Bureau (under the Ministry of Information Industry)国家文物局(文化部) State Cultural Relics Bureau (under the Ministry of Culture)国家中医药管理局(卫生部) State Administration of Traditional Chinese Medicine (under the Ministry of Public Health)国家外汇管理局(中国人民银行总行) State Administration of Foreign Exchange (under the People’s Bank of China)国家出入境检验检疫局(海关总署) State Administration for EntryExit Inspection and Quarantine (under the General Administration of Customs)[分享]财会名词汉英对照表！（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity 收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis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长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries（3）现金与应收帐款现金Cash 银行存款Cash in bank 库存现金Cash in hand流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit 在途支票Outstanding check应付凭单Vouchers payable 应收帐款Account receivable应收票据Note receivable 起运点交货价 F.O.B shipping point目的地交货价F.O.B destination point 商业折扣Trade discount现金折扣Cash discount 销售退回及折让Sales return and allowance 坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐Bad debt allowance损益表法Income statement approach 资产负债表法Balance sheet approach帐龄分析法Aging analysis method 直接冲销法Direct write-off method带息票据Interest bearing note 不带息票据Non-interest bearing note出票人Maker 受款人Payee 本金Principal 利息率Interest rate到期日Maturity date 本票Promissory note 贴现Discount背书Endorse 拒付费Protest fee（4）存货存货Inventory 商品存货Merchandise inventory 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起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment 寄销人Consignor 承销人Consignee定期盘存Periodic inventory 永续盘存Perpetual inventory购货Purchase 购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification 加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO 移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value 重置成本Replacement cost 可变现净值Net realizable value上限Upper limit 下限Lower limit 毛利法Gross margin method零售价格法Retail method 成本率Cost ratio（5）长期投资长期投资Long-term investment 长期股票投资Investment on stocks长期债券投资Investment on bonds 成本法Cost method权益法Equity method合并法Consolidation method 股利宣布日Declaration date股权登记日Date of record 除息日Ex-dividend date 付息日Payment date 债券面值Face value, Par value债券折价Discount on bonds 债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock 优先股Preferred Stock 现金股利Cash dividends股票股利Stock dividends 清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization（6）固定资产固定资产Plant assets or Fixed assets 原值Original value预计使用年限Expected useful life预计残值Estimated residual value 折旧费用Depreciation expense累计折旧Accumulated depreciation 帐面价值Carrying value应提折旧成本Depreciation cost 净值Net value 在建工程Construction-in-process 磨损Wear and tear 过时Obsolescence 直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease 廉价购买权Bargain purchase option (BPO) 资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments（7）无形资产无形资产Intangible assets 专利权Patents 商标权Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill 开办费Organization cost租赁权Leasehold 摊销Amortization（8）流动负债负债Liability 流动负债Current liability 应付帐款Account payable应付票据Notes payable 贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable 预收收益Prepayments by customers存入保证金Refundable deposits 应付费用Accrual expense增值税Value added tax 营业税Business tax应付所得税Income tax payable 应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency 或有负债Contingent 或有损失Loss contingencies或有利得Gain contingencies 永久性差异Permanent difference时间性差异Timing difference 应付税款法Taxes payable method纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method会计&财务术语的中英对照a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司) confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变。
商标法（中英文对照）
商标法（中英文对照）中华人民共和国商标法（2001年修正）Trademark Law of the People's Republic of China (2001)English Version 中文版发文日期：2001-10-27有效范围：全国发文机关：全国人民代表大会常务委员会文号：主席令第五十九号时效性：现行有效生效日期：2001-12-01所属分类：商标（知识产权法->商标）Promulgation Date：10-27-2001 Effective Region：NATIONAL Promulgator：Standing Committee of the National People's Congress Document No：Order of the Chairman of the People's Republic of China No.59Effectiveness：EffectiveEffective Date：12-01-2001 Category：Trademark （Intellectual Property Law->Trademark）中华人民共和国商标法Trademark Law of the People's Republic of China主席令第五十九号Order of the Chairman of the People'sRepublic of China No. 592001年10月27日October27, 2001（1982年8月23日第五届全国人民代表大会常务委员会第二十四次会议通过，根据1993年2月22日第七届全国人民代表大会常务委员会第三十次会议《关于修改〈中华人民共和国商标法〉的决定》第一次修正，根据2001年10月27日第九届全国人民代表大会常务委员会第二十四次会议《关于修改〈中华人民共和国商标法〉的决定》第二次修正）(Adopted at the 24th Meeting of the Standing Committee of the Fifth National People's Congress on August23,1982, amended for the first time in accordance with the Decision on Revising the Trademark Law of the People's Republic of China adopted at the 30th Meeting of the Standing Committee of the Seventh National People's Congress on February 22, 1993, and amended for the second time in accordance with the Decision on Revising the Trademark Law of the People's Republic of China adopted at the 24th Meeting of the Standing Committee of the Ninth National People's Congress on October27, 2001) 目录第一章总则第二章商标注册的申请第三章商标注册的审查和核准第四章注册商标的续展、转让和使用许可第五章注册商标争议的裁定第六章商标使用的管理第七章注册商标专用权的保护第八章附则ContentsChapter I General ProvisionsChapter II Application for Trademark RegistrationChapter III Examination and Approval of Trademark Registration Trademarks Chapter IV Renewal, Assignment and Licensing of RegisteredChapter V Determination of Disputes Concerning Registered Trademarks Chapter VI Administrative Control of the Use of TrademarksChapter VII Protection of the Right to Exclusive Use of a Registered Trademark Chapter VIII Supplementary Provisions 第一章总则Chapter I General Provisions第一条为了加强商标管理，保护商标专用权，促使生产、经营者保证商品和服务质量，维护商标信誉，以保障消费者和生产、经营者的利益，促进社会主义市场经济的发展，特制定本法。
组织机构的英语翻译
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I. 组织机构名称的语言特点（2） 1. 企业名称要与品牌、商标相统一 不少知名企业以其商标作为企业名称的字号，这种做法有利于提高企业的 知名度，突出品牌形象，以最少的广告投入获得最佳的传播效果。如，“可 口可乐”、“希尔顿”、“沃尔沃”、“海尔”等做到了三者很好的统一， 加深了消费者对企业及其产品的认识, 起到事半功倍的效果。 2. 企业名称要富于吉祥色彩、彰显传统文化底蕴 我国企业的名称常常沿用传统的起名方法，使用“福”、“顺”、“隆”、 “兴”、“瑞”、“泰”、“仁”、“和”、“盛”、“丰”、“昌”、 “富”、“贵”、“金”等带有吉祥色彩的词，以示好彩头。例如，金利来 远东有限公司的“金利来（Goldlion）”寓意给人们带来滚滚财源；“富康” 汽车暗示会使人致富。
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企业是涵盖面最广的一种组织机构形式。企业名称是区别不同市场主体 的标志，由行政区划、字号（或者商号）、行业或者经营特点、组织形式构 成。如浙江（省）温州（市）金诚电器厂（Zhejiang Wenzhou Jincheng Electric Appliances Factory），其中，“浙江温州”是行政区划，“金诚” 是字号，“电器”是行业类别，“厂”是企业组织形式。企业名称不同于国 家机关、事业单位的名称，其商业性质决定了企业名称应符合企业理念、服 务宗旨，有助于企业形象的塑造，应反映企业主体的独具特征，以区别其他 企业；还应简短明快，便于消费者记忆。在企业名称中，商号是最为核心的 部分。商号不但具有识别功能，更重要的是它还可以反映特定商品或服务的 质量和信誉，因此商号具有巨大的商业价值，是企业所拥有的重要的无形财 产，也是知识产权保护的对象。
2025合同的争议解决条款(中英文对照)
合同编号： 甲方： 乙方： 第一条 争议解决方式 1.1 双方在履行本合同过程中发生的任何争议，应通过友好协商解决。如果协商不成，任何一方均可向合同签订地人民法院提起诉讼。
1.2 双方同意，仲裁是解决本合同争议的手段。如果协商和诉讼均无法解决争议，任何一方均可向合同签订地仲裁委员会申请仲裁。
第二条 仲裁程序 2.1 仲裁申请应在争议发生之日起 日内提出。 2.2 仲裁费用按照仲裁委员会的规定由败诉方承担。 2.3 仲裁裁决是终局的，对双方均有约束力。 第三条 保密条款 3.1 除非依法应当向行政机关、司法机关提供本争议解决过程及结果的相关信息外，双方应对本争议解决过程及结果予以保密，未经对方同意不得向第三方披露。
3.2 本保密条款在本争议解决完毕后继续有效 年。 第四条 其他 4.1 本争议解决条款自双方签字或盖章之日起生效。 4.2 本争议解决条款与本合同具有同等法律效力，如有冲突，以本争议解决条款为准。
甲方： 乙方： 签订日期：2025年 Dispute Resolution Clause (Chinese-English) Contract Number: Party A: Party B: Whereas Party A and Party B have reached an agreement in the Contract (hereinafter referred to as the "Contract"), in order to ensure the rights and interests of both parties, the following Dispute Resolution Clause is established.
Article 1 Dispute Resolution Method 1.1 Any disputes arising between the parties in the performance of this Contract shall be resolved first through friendly consultation. If consultation fls, either party may file a lawsuit with the People's Court of the place of contract signing.
大学机构部门中英文对照
党群组织（Party-masses Organization）党政办公室 (Party and Government Office)组织部 (Organization Department)宣传部 (Propaganda Department)机关党委 (Party Committee)纪检监察与审计办公室 (Discipline Supervisors and Comptroller Office)团委 (Youth Corps Committee)工会 (Labour Union)行政机构 (Administrative Agencies)党政办公室 (Party and Government Office)发展规划处 (Development and Planning Department)教务处 (Academic Registry)科学技术部 (Ministry of Science and Technology)工程技术研究部 (Engineering and Technology Reaching Group)产学研办公室 (Office of Industry-university-research)对外联络与发展部 (International Liaison and Development Department)学生工作处 (Department of Student Affairs)研究生院 (The Graduate School)人事处 (Department of Personnel)财务处Financial Institute国有资产与实验室管理处 (State owned assets and Laboratory Management Office) 国际交流合作处 (International exchange and cooperation office)保卫处 (Security Department)基建处 (Capital Construction Department)离退休处 (Retired Department)保密处 (Secret Department)直属部门图书馆 (Library)现代教育技术中心 (Modern Educational Technology Center)马克思主义理论教学研究部 (Marx's theory of teaching and research)学术中心 (The academic communitte center)档案馆 (Archives)医院 (Hospital)体育部 (Department of Physical Education)艺术与文化素质教育版 (Art and culture quality education)工程训练中心 (Engineering Training Center)后勤管理服务中心 (Logistics Management Service Center)资产经营有限公司 (Asset Management Co. Ltd)学院外国语学院（School of foreign languages）能源与动力工程学院（School of energy and power engineering）材料科学与工程学院（School?of?materials?science?and?Engineering）环境与生物工程学院（School?of?environmental?and?biological?engineering）设计艺术与传媒学院（College?of?media?arts?and?design）机械工程学院（School?of?Mechanical?Engineering）化工学院（Chemical?Engineering?Institute）电子工程与光电技术学院（School of electronic engineering?and Optoelectronic Technology）计算机科学与技术学院（School?of?computer?science?and?technology）?经济管理学院（School?of?economics?and?management）自动化学院（School?of?automation）理学院（College?of?Science）人文与社会科学学院（College?of?Humanities?and?Social?Sciences）。
中国海商法中英文对照.doc
Maritime Code of The People's Republic of China?Order of the President of the People''sRepublic of ChinaThe Maritime Code of the People''s(1992 年 11 月 7 日第七届全国人民代表大会Republic of China, adopted at the 28th 常务委员会第二十八次会议通过) Meeting of the Standing Committee of theSeventh National People''s Congress onNovember 7, 1992, is hereby promulgatedand shall enter into force as of July 1,1993.President of the People''s Republic ofChina: Yang ShangkunNovember 7, 1992Maritime Code of the People''s Republicof ChinaContents 目录Chapter I General Provisions 第一章总则Chapter II Ships 第二章船舶Section 1 Ownership of Ships 第一节船舶所有权Section 2 Mortgage of Ships 第二节船舶抵押权Section 3 Maritime Liens 第三节船舶优先权Chapter III Crew 第三章船员Section 1 Basic Principles 第一节一般规定Section 2 The Master 第二节船长Chapter IV Contract of Carriage of Goods 第四章海上货物运输合同by SeaSection 1 Basic Principles 第一节一般规定Section 2 Carrier''s Responsibilities 第二节承运人的责任Section 3 Shipper''s Responsibilities 第三节托运人的责任Section 4 Transport Documents 第四节运输单证Section 5 Delivery of Goods 第五节货物交付Section 6 Cancellation of Contract 第六节合同的解除Section 7 Special Provisions Regarding 第七节航次租船合同的特别规定Voyage Charter PartySection 8 Special Provisions Regarding 第八节多式联运合同的特别规定Multimodal Transport ContractChapter V Contract of Carriage of 第五章海上旅客运输合同Passengers by SeaChapter VI Charter Parties 第六章船舶租用合同Section 1 Basic Principles 第一节一般规定Section 2 Time Charter Party 第二节定期租船合同Section 3 Bareboat Charter Party 第三节光船租赁合同Chapter VII Contract of Sea Towage 第七章海上拖航合同Chapter VIII Collision of Ships 第八章船舶碰撞Chapter IX Salvage at Sea 第九章海难救助Chapter X General Average 第十章共同海损Chapter XI Limitation of Liability for 第十一章海事赔偿责任限制Maritime ClaimsChapter XII Contract of Marine Insurance 第十二章海上保险合同Section 1 Basic Principles 第一节一般规定Section 2 Conclusion, Termination and 第二节合同的订立、解除和转让Assignment of ContractSection 3 Obligations of the Insured 第三节被保险人的义务Section 4 Liability of the Insurer 第四节保险人的责任Section 5 Loss of or Damage to the 第五节保险标的的损失和委付Subject Matter Insured and AbandonmentSection 6 Payment of Indemnity 第六节保险赔偿的支付Chapter XIII Limitation of Time 第十三章时效Chapter XIV Application of Law in 第十四章涉外关系的法律适用Relation to Foreignrelated MattersChapter XV Supplementary Provisions 第十五章附则Chapter I General Provisions 第一章总则Article 1 This Code is enacted with a 第一条为了调整海上运输关系、船舶关系，view to regulating the relations arising 维护当事人各方的合法权益，促进海上运输from maritime transport and those 和经济贸易的发展，制定本法。
中国政法大学“北大法宝”中文及中英文对照文在线数据库使用方式
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