加拿大家园论坛

经济生活中的英语词汇

原文链接:https://forum.iask.ca/threads/118047/

lavenderdale : 2007-07-13#1
我非常热衷于收集与经济相关的词汇。各位移友,别忘记给我加声望。:wdb9::wdb10::wdb10::wdb10::wdb10:

查进度:http://post.iask.ca/canadameet/topic/42696

http://post.iask.ca/canadameet/topic/125041
移民缩略语总结
http://post.iask.ca/canadameet/topic/125047 calgary picture good

lavenderdale : 2007-07-13#2
回复: 经济生活中的英语词汇

A
Access fee
Accessory apartment
A rental apartment within a single-family dwelling.Also called granny flat, in-law rental
出租屋:单一家庭住宅内的供出租的房间也作 granny flat, in-law rental
accident frequency rate意外事故频率
accommodation financial favor, such as a loan. 贷款:经济帮助,如一项贷款
accommodation address 临时通信地址
across the board 全面全体
actuals实际计算出的数字 相对于估计数字
adjoining bedroom
advanced orders 预定货量
advise note 供货商给收货人的列明货物性质 数量 运输日期及方式等的通知单
arrival note 承运人发给收货人的 到货通知
do one’s article 在法律事务所里律师培训实习期
as is = as seen照现在的样子(指不再作修理或改进)
The goods are to be sold as is
As of =as from 从 时候起
As per =according to
Asp rational group 领导性消费群体
Assignment 财产 权益 的转让
Increase or assignment of registered capital 注册资本的增加或转让
at short notice adv. 一通知到就, 在短时间内, 立刻
affinity card
air time n. 电影或电视节目开始的时间
American plan
(名词)缩写 AP
A system of hotel management in which a guest pays a fixed daily rate for room and meals.
美国式膳宿包定制,美国式收费制:一套旅馆经营制度,按天向客人收取固定的膳宿费用
amortization the deprecation of intangible assets such as patents and goodwill
annual general meeting AGM 年度股东大会
application money 认购新股款项
authorized dealer 特约经销商
authorized share capital法定股本 =nominal capital
B
Baby break产假 育婴期
Backlog 积压
Back pay 补发工职
Baggage allowance 行李重量限额
Bag stuffer 广告单
Balance of payment 国际收支
Bill
Block release (英国和欧洲大陆提高企业人员水平的)脱产进修
book-entry security
bounced check: Informal To be sent back by a bank as valueless: 【非正式用语】 退票:因无价值而遭银行退票: a check that bounced. 被退回的支票
bourse n.(名词) A stock exchange, especially one in a continental European city.
交易所:证券交易所,尤指在欧洲大陆城市中的交易所

C
Carriage 列车车厢
Cash float 备用现金
Cash on delivery 货到付现
Cash with order 订货付现
caution money n. 保证金
certificate of good standing
standing and responsibility (公司的)信誉与偿付能力
certificate of incorporation公司注册证[登记执照], 法人认可证 公司章程=am corporation charter公司执照, 公司注册证
certified copy 核验的副本 复印件
check list
A list of items to be noted, checked, or remembered.
一览表:用以记录、打勾或备忘的项目清单
chit 代金券
circular A printed advertisement, directive, or notice intended for mass distribution. 印制的广告,传单:印成的广告、通告或通知,用于大量的分发
counterfeit n. adj.赝品, 伪造品, 伪造的, 假冒的
counterfoil n.(名词)
The part of a check or other commercial paper retained by the issuer as a record of a transaction.
存根,票根:由发行者保留的支票或其他商业票据的一部分,作为交易的记录
courier送快信的人, 旅行从仆
couturier n. 女裁缝师, 女服男设计师
couturiere 女性之女服设计师
couture 服装设计(师)或其服装店
covering letter A letter sent with other documents to explain more fully or provide more information. Also called cover letter 说明信:与其他文件一起发送并进行充分说明或提供进一步信息的信函也作 cover letter
creature comfort 物质享受(尤指食物)
creche托儿所, 孤儿院
designer outlet专卖店
dispatch rider骑摩托车或骑马的通信员
a dip in prices. 价格急降

D
damaged claim=damage损害赔偿金
deep pocket n.(名词) A source of substantial wealth or financial support. Often used in the plural:深口袋,巨富投资商:提供可观的财富或财政资助的来源,常用于复数:


E
Early settlement discount 提前付款 折扣
Effect shipment 交货
e-lancing 电子自由职业
Entrepot trade 转口贸易
entry manifest 报关单
endowment policy 人寿保险单
Escape clause例外条款
Escort tour陪同浏览服务
Established practice 习惯性做法
European plan缩写 EP
A hotel plan in which the rates include only the charges for a room and not for meals.
欧式收费制:一种只收旅馆住宿税而不收食品税的旅馆计划
Expedite [5ekspidait] v. 加速, 派出 adj. 畅通的, 迅速的
Expenses claim sheet 费用报销 单
Extensively tested 经过长期实验
Extractor 排气扇
F
Face time = face to face communication time
Facilities and amenities 设施与便利设施
Factor : One who acts for someone else; an agent. 代理人:代表别人的人;代理人
Factory floor 厂区
Factory gate price出厂价
False claim虚报费用
family credit 有子女低收入的家庭的家庭救济金
fast –moving consumer goods 快销消费品FMCG
faulty goods 次品
filing cabinet文件柜
final accounts决算表
financial standing财务状况
flanker: Business An extension product, such as a diet version of a soft drink or a liquid version of a detergent, added to a line to support the sales of the main product.
【贸易】 名牌辅助产品,系列新产品:一种延伸产品,如某种软饮料的保健型或某种洗涤剂的液体型,这种产品附加到一系列产品中以促进主要产品销售
flier: A pamphlet or circular for mass distribution. 广告传单:广泛散发的小册子或传单
flip chart 活动挂图
floatation
floater n. 漂浮者, 漂浮物, 浮子, 游民, 临时工, (公司筹办的)筹资开办人
floatation cost 债券发行费用
floor broker (交易所内代客买卖的)场内经纪人
foreign currency reserves 外汇储备
foul play 不公平的比赛, 不公平
foyer:
A lobby or an anteroom, as of a theater or hotel. 休息室,候客室:如戏院或旅馆的休息室或接待室
An entrance hall; a vestibule. 门厅,门廊:入门大厅;前厅
freebie也作 free.bee【俚语】
An article or service given free:赠品:免费给予的物品或服务
Free interview 随时面洽
Freelance 特约性质的
Free offer赠送品
Free range 自由放养的 如鸡
Fringe benefit 附带的好处 额外的福利
Full board 住宿与伙食都由 如旅馆提供
further to 复合介词 关于 in terms of
gross misconduct 严重渎职
Group Plc 集团股份有限公司
Guinea-pig 供实验用的人。
Gummed label 胶纸标签
G
Galley The kitchen of an airliner or a ship. 飞机或船的厨房
Gantt chart甘特(图表)设计的
Generic: Not having a trademark or brand name. 没有商标的,没有牌子的
n.(名词) A product, such as a drug or detergent, that is sold without a brand name or trademark. 无牌商品:一种没有商标或牌子而被售卖的产品,例如药或清洁剂
gift voucher=gift token 礼品劵
gimme cap <口>=give me(或give it to me) 广告帽
going rate 现行收费标准
golden hello高额聘用金 丰厚的见面礼
golden parachute: An employment agreement that guarantees a key executive lucrative severance benefits if control of the company changes hands followed by management shifts.
金保护伞:一种聘用合同,如果公司转手他人,该合同保证主要管理人员得到遣散费
H
Handout 会议上发的材料
Handling charge 手续费
hatchback 有仓门式后背的汽车
haulage搬运
headhunt猎头
hire purchase n. 分期付款购买(缩写为: HP)
home meal replacement 外卖
hospice
n.(名词)
A shelter or lodging for travelers, pilgrims, foundlings, or the destitute, especially one maintained by a monastic order.旅客招待所,收容所:提供给旅游者,朝圣者,孤儿或贫困者等的住处,尤指由修道会维持的
A program that provides palliative care and attends to the emotional, spiritual, social, and financial needs of terminally ill patients at an inpatient facility or at the patient's home.收容计划:一种向住院的或在家的晚期病人提供缓和性关心与照顾,以满足其感情、精神、社会和经济各方面需要的计划
I
In-basket 公文处理模拟法 为了招聘管理人员
Indemnity 赔偿金,赔偿物:对毁坏、损失或伤害的补偿
Compensation for damage, loss, or injury suffered.
Industrial unit 厂房
Name badge and information packs 会议或课程参加者的资料袋与姓名牌。
Initiation fee 入会费
Insider dealing内幕交易
Insurance coverage 承保范围
Insurance premium 保险费
in-tray(办公室使用的)公文格,收文篮
introductory offer 试销优惠价

L
Land parcel
Lapel mike
lateral thinking n. 水平思考
law of large numbers 大数定律
lay-over 旅行中的短停留
leaflet
A printed, usually folded handbill or flier intended for free distribution.
散页印刷品:免费散发印刷好的通常是折叠的传单或宣传物
learnfare 助学金
lease lessor lessee 出租人与承租人
least-worst 差中最优者
legal compliance 遵纪守法
legislators and regulatory authorities 立法与监管机构
lender of last resort -central bank
level off 动词短语:平稳
line and staff relation 生产专业与参谋关系
line and staff management
line manager 生产线管理人员
linked interest rate 联系利率
listed company
listings 股票牌价表
long-haul aircraft 远程飞机
loss adjuster 理赔员
loss leader 赔本出售的商品(为了吸引顾客)
luggable computer 手提计算机
jingle
A catchy, often musical advertising slogan. 广告诗:朗朗上口且常配有音乐的广告语
Jogging machine 整理纸张的撞纸机。
Jotter 便条本 主英
Jurisdiction 职责范围 beyond one’s jurisdiction

K

Keynote speaker 主题发言人
Knocking copy贬低竞争对手的广告文字


M
Mailorder 邮购订单
Mailshot n. 邮寄广告
management and staff
management buyout
managing director n. 常务董事
margin
Economics
【经济学】
The minimum return that an enterprise may earn and still pay for itself.
边际收益:企业赢利并能付清自身费用所需的最低利润
The difference between the cost and the selling price of securities or commodities.
盈余:证券或商品的成本与销售价之间的差额
The difference between the market value of collateral and the face value of a loan.
贷款保证金的市面价格与面额之间的差价
An amount in money, or represented by securities, deposited by a customer with a broker as a provision against loss on transactions made on account.
交易保证金:由客户付给经纪人的一笔钱或一定数目的证券,作为防止在帐面交易时发生损失的经费
market access and entry 市场准入
master budget 总预算
material fact 重要信息
market capitalization 公司的股票市值。=market valuation
Market nicher
Medigap
附加医疗保险:支付医疗保险不给付的住院费或其它医疗费用的附加医疗险。
Merit pay绩优薪金
Milk round大公司在大学里的巡回招聘
Mini-bar小冰箱
Mixed economy国营私营混合经济
Modest quality 较差的
Mortgage and loan authorization 抵押与贷款审批手续
Move upmarket朝高档转向
Multi-themed complex多功能厅

lavenderdale : 2007-07-13#3
回复: 经济生活中的英语词汇

这些可是我从商务英语书上整理来的啊。

wayne88 : 2007-07-13#4
回复: 经济生活中的英语词汇

:wdb10:收藏了:wdb20:

lavenderdale : 2007-07-14#5
回复: 经济生活中的英语词汇

谢谢,我会继续努力。我的这些整理与收集可是网上没有,自己苦心查找校对的啊。多给我加声望吧。

rosesknight : 2007-07-14#6
回复: 经济生活中的英语词汇

好同志,谢谢分享。

+SW

Thumbelina : 2007-07-14#7
回复: 经济生活中的英语词汇

3Q

playaroundtoCanada : 2007-07-14#8
回复: 经济生活中的英语词汇

可惜我还不能加声望。等我有能力了,第一个回来给LZ加
真是好贴

xmyubin : 2007-07-15#9
回复: 经济生活中的英语词汇

DDDDDDDDDDDDDDDDDDDDDD

lavenderdale : 2007-07-15#10
回复: 经济生活中的英语词汇

英语常用语 Lavenderdale 精心收集整理 愿这些经济生活用词汇帮助你在日常生活的英语语言交流
a back issue n. 过期期刊
a back number n. 过期的刊物, 过时的人
a back pay [美]拖欠的工资, 欠薪
a bad break 失言 丢人 倒霉, 不幸
a baker's dozen n. 十三
a ball of fortune n. 受命运摆布的人
A bargain's a bargain. st. 达成的协议决不可撕毁.
a Bill of Oblivion n. 大赦令
a bit of fluff [口]漂亮的小娘们
a blank cheque 空白支票
a bone of contention n. 争论的原因
a boy in buttons n. 服务生
a bridge of gold n. 退路
a bunch of fives n. 拳头, 手
a capital crime 死罪
a circular letter n. 通知
a close crop (剪着)平头, (留着)短发
a close thing n. 侥幸的脱险
a coming man 后起之秀
a commodity of brown paper
廉价处理的次品, 不值钱的货, 无用的东西
a complimentary ticket n. 赠券
a copper captain n. 冒充有地位的人
a current account n. 往来帐
a curtain lecture n. 妻子私下对丈夫的训斥
a dead hand [律]没有让渡权的所有主
a dead heat n. 不分胜负的比赛
a dirty night n. 雨夜
a fallen angel 恶魔, 凶神
a false accusation 诬告
a friend in court有势力的朋友
a good loser 输了不生气、不懊丧的人, 经得起输的人
a house divided against itself (党派等)发生分裂或内讧
house of detention 拘留所
a lady of easy virtue放荡的女人, 荡妇
a liquidation sale清仓拍卖
a loaded question
另有用意的问题
含意隐晦的问题
抱有偏见的问题

lavenderdale : 2007-07-15#11
回复: 经济生活中的英语词汇

(一)美国货币
美国货币由美元dollar和美分cent组成,one dollar等于100 cents。其纸币bill有一、二、五、十、二十、五十和一百美元等面值;硬币(coin)有一美分(或a penny)、五美分(或a nickel)、十美分(或a dime)和二十五美分(或a quarter)等。在数字前加$表示美元,如:$500表示五百美元;在数字后加C表示美分,如:50C表示50美分;表示由美元和美分组成的钱数时,常用$表示,如:$6.50。



(二)英国货币
英国货币由英镑(pound)和便士(pence)组成,也分为纸币notes和硬币coins。纸币有面值五镑、十镑、二十镑和五十镑;而硬币,即金属货币有一便士、二便士、五便士、十便士、二十便士、五十便士和一镑等。若指一定数额的硬币,通常用piece,如2P(pieces);随身带的硬币可用change表示。100 pence等于1 pound。在数字前加£表示多少英镑,如:£800为800英镑;在数字后加P表示多少便士,如:5P表示五便士(penny的复数);表示由英镑和便士组成的钱数时通常不说出pence,如3镑50便士可说成£3.50或three pounds and fifty。

lavenderdale : 2007-07-15#12
回复: 经济生活中的英语词汇

加拿大货币简史​

  加拿大中央银行创建于1934年,全称为加拿大银行(Bank of canada)。加拿大银行负责加拿大的货币发行。加拿大纸币有1、2、5、10、20、50、100、1000元等八种面额。另有1元和1、5、10、25、50分铸币。
  1934年加拿大银行创建以前以及后来的一段过渡时期,政府发行的纸币和特许银行发行的纸币同时在市面上流通。后来,特许银行(Chartered Bank)发行的纸币逐渐退出流通领域,到1949年底,特许银行的纸币在实际使用中已不多见。
  1935年加拿大发行第一批钞票,分别用英语和法语两种文字印刷,以后发行的钞票系列却都是英法两种文字共同印刷。重新设计的钞票系列于1937年,1954年和1969 年发行,最新的钞票是1986年发行的。
  1962年5月2日以前,加拿大一直实行浮动汇率。1962年5月2日加拿大政府规定了加元与美元的固定汇率为1美元合1.081加元。1971年8月15日加元又开始采取浮动汇率。加拿大政府未规定出其货币必须有最低限度的黄金和外汇作为保证。随着美元的贬值,1971年9月18日加元与美元汇率按其含金量定为1美元含0.9957加元。1974年加元对美元汇率升至16年来最高点,加拿大政府开始限制资本流出,同时加强了中央银行对外汇市场的干预。1981年美元利率开始回升,但加元汇率基本上呈下降的趋势变化,1985年降至1美元合1.42加元。1985年9月西方五国财长会议后,美元汇率连连下跌,加元不断上升,1986年1美元合1.3895加元,1987年合1.326加元,1988年合1.23 07加元,1989年升至1美元合1.184加元。从加元汇率的变化看,加元汇率直接受纽约货币市场及蒙特利尔、多伦多之间的加元交易影响。
:wdb10::wdb10:

lavenderdale : 2007-07-15#13
回复: 经济生活中的英语词汇


在“economic levers”(经济杠杆) 这一隐喻中,经济学家借助杠杆的概念结构来描述经济。
+  plus 加号;正号

-  minus 减号;负号

± plus or minus 正负号

× is multiplied by 乘号

÷ is divided by 除号

= is equal to 等于号

≠ is not equal to 不等于号

≡ is equivalent to 全等于号

≌ is equal to or approximately equal to 等于或约等于号

≈ is approximately equal to 约等于号

< is less than 小于号

> is more than 大于号

≮ is not less than 不小于号

≯ is not more than 不大于号

≤ is less than or equal to 小于或等于号

≥ is more than or equal to 大于或等于号

%  per cent 百分之…

‰ per mill 千分之…

∞ infinity 无限大号

∝ varies as 与…成比例

√ (square) root 平方根

∵ since; because 因为

∴ hence 所以

∷ equals, as (proportion) 等于,成比例

∠ angle 角

⌒ semicircle 半圆

⊙ circle 圆

○ circumference 圆周

π pi 圆周率

△ triangle 三角形

⊥ perpendicular to 垂直于

∪ union of 并,合集

∩ intersection of 交,通集

∫ the integral of …的积分

∑ (sigma) summation of 总和

° degree 度

′ minute 分

″ second 秒

℃ Celsius system 摄氏度

{ open brace, open curly 左花括号

} close brace, close curly 右花括号

( open parenthesis, open paren 左圆括号

) close parenthesis, close paren 右圆括号

() brakets/ parentheses 括号

[ open bracket 左方括号

] close bracket 右方括号

[] square brackets 方括号

. period, dot 句号,点

| vertical bar, vertical virgule 竖线

& amp; ampersand, and, reference, ref 和,引用

* asterisk, multiply, star, pointer 星号,乘号,星,指针

/ slash, divide, oblique 斜线,斜杠,除号

// slash-slash, comment 双斜线,注释符

# pound 井号

\ backslash, sometimes escape 反斜线转义符,有时表示转义符或续行符

~ tilde 波浪符

. full stop 句号

, comma 逗号

: colon 冒号

; semicolon 分号

? question mark 问号

! exclamation mark (英式英语) exclamation point (美式英语)

' apostrophe 撇号

- hyphen 连字号

-- dash 破折号

... dots/ ellipsis 省略号

_ underdash 下划线

" single quotation marks 单引号

"" double quotation marks 双引号

‖ parallel 双线号

~ swung dash 代字号

§ section; division 分节号

→ arrow 箭号;参见号

叶子66600 : 2007-07-15#14
回复: 经济生活中的英语词汇

Job well done ! Thank you !

大胃贝克汉姆 : 2007-07-15#15
回复: 经济生活中的英语词汇

太感谢你了! 支持一下,SW送上.

lavenderdale : 2007-07-16#16
回复: 经济生活中的英语词汇

感谢大胃移友。我会继续努力。

IBT : 2007-07-16#17
回复: 经济生活中的英语词汇

咦,楼主来啦,想问问象那个小冰箱,孤儿院之类的和经济生活怎么挂钩的呢?

anyway,还是让我见识了很多哦
不过现在加不了声望,等好啦肯定补上,呵呵

yangyang2005 : 2007-07-16#18
回复: 经济生活中的英语词汇

good job
thanks

lavenderdale : 2007-07-16#19
回复: 经济生活中的英语词汇

我是在阅读经济类文章的时候,在查阅相关经济词汇的同时,如果看到相关的有趣的词汇,而且是非常有用的生活词汇,我就会收入。我以金山词霸为工具,以Tomson系列财会经济书为主,再加上Corporate Finance,总之,我是一边学专业,一边象摘果子一样,总结相关经济类词汇。希望你多提意见。
随便提一下,IBT 认真看了我收集的词汇。要不然,不会看得这么细的。
我好感动。给我加声望。我会沤心沥血,继续坚持下去。
目标是让所有移友到了加拿大都不会为经济上的表达而发愁。

lavenderdale : 2007-07-16#20
回复: 经济生活中的英语词汇

26种钱
1.bad money 无利可图的钱
2.bank money 银行票据
3.blood money 抚恤金
4.boot money 企业赞助体育的钱
5.call money 活期存款
6.cheap money 低息借款
7.dear money 高息借款
8.dark money 灰色收入
9.earnest money 定金
10.fairy money 捡的钱
11.folding money 纸币
12.front money 预会金
13.glove money 贿赂
14.good money 有利可图的钱
15.hard money 价格比较稳定的钱(例如人民币,在亚洲经济中的作用)
16.hot money 热钱,短期流动资金
17.hush money 赌别人嘴的钱
18.pill money 零花钱(pocket money/pin money)
19.push money 提成
20.ready money 现金
21.seed money 本钱,本金
22.silly money 来路不明的钱
23.smart money 了解内情的人
24.table money 餐费
25.tall money 大笔的财富
26.trust money 委托金

lavenderdale : 2007-07-16#21
回复: 经济生活中的英语词汇

上文是我从某网站收集的精华。

lavenderdale : 2007-07-16#22
回复: 经济生活中的英语词汇

N
natural wastage 自然损耗
net worth to assets ratio 资本净值与负债比率
net worth to fixed capital ratio 资本净值与固定资本比率
net working capital 营运资金净额
new arrivals新进款项
newsletter
n.(名词)A printed report giving news or information of interest to a special group.
业务通讯:给特殊团体提供新闻或有利信息的书面报导(esp 公司)
no claim bonus n. (因前一年未发生索赔而享受的)保险金优惠
no claim discount 无赔偿折扣
no credit given 现金交易,概不赊欠
no custom format exists n. [计]无自定义格式
no effects 无存款(银行在空头支票上的批语)
no funds 存款不足(银行退回空头支票时用语)
no exchange surrender 免结汇, 不结汇
parsimonious adj. 吝啬的, 节俭的
no frills 朴实无华的,商品或服务只提供必要功能与作用的。
nominal amount 面额, 象征性数额
nominal capital 法定股本 =authorized share capital
core activity 核心业务
no shower 订定而没有露面的人

lavenderdale : 2007-07-16#23
回复: 经济生活中的英语词汇

这是我亲手收集的独家经济词汇。支持我啊。移友们。

lavenderdale : 2007-07-16#24
回复: 经济生活中的英语词汇

o
obscene money 不义之财
octopus smart card 香港八通卡
office administer=office assistant 也就是俗称的secretry
office complex 商业写字楼社区
office hours=business hours
offset v弥补, 抵销
fringe benefits designed to offset low salaries.用以补偿低工资的额外福利
one stop shopping
on approval供试用的(看样试用后决定是否购买), 包退包换的
off the shelf 现货供应 不用定制的
off year 小年, 非大选年
offal n. 碎屑, 残渣, 废弃物, 垃圾, (猪、牛、羊等屠宰后的)头, 尾, 下水
preprimer <美>学龄前儿童读物,低幼读物
on a barter basis adv. 以易货方式
on-hold music 电话等待接听时的背景音乐
open plan office =开放式办公室 without cubicles
organigram组织结构图
OEM abbr.(略语) Original equipment manufacturer.
A company that purchases computers or other complex components from manufacturers, adds other hardware or software, and sells the systems, often for specific applications.
原件设备制造商:从制造者中买回计算机或其它复杂元件,然后配以其它硬 件或软件并出售整个系统(该系统经常有专门用途)的公司
outsource
To farm out (work, for example) to an outside provider or manufacturer in order to cut costs.
外界供应:为缩减开支而把(如工作)包给外界的供应者或生产者
outsourcing
n.(名词) The procuring of services or products, such as the parts used in manufacturing a motor vehicle, from an outside supplier or manufacturer in order to cut costs.外部采办,外购:为缩减开支从外界供货商或制造商那里获得服务或产品(如制造机动车的零件)
outstanding account [未清]帐款 未付帐单, 未结算帐目
outstanding capital stock 流通在外股本, 净发股本
outstanding capital stock 流通在外股本, 净发股本
outstanding of deposits 存款余额
overbook vt 超额订出,预订过多
overcapacity 生产能力过剩
overhead
The operating expenses of a business, including the costs of rent, utilities, interior decoration, and taxes, exclusive of labor and materials.管理费用,经常费用:企业的管理费用,包括租金、设备、内部装修及缴税等的花销,但不包括工资和购买原料的费用
Overhaul To examine or go over carefully for needed repairs.

lavenderdale : 2007-07-16#25
回复: 经济生活中的英语词汇

平面设计处:Graphic Design Division
广告处:advertisement Division
品牌规划处:trademark planning Division
市场部:market department
各营销大区:each large section of marketing
业务部:business department
各分公司:each branch company
设备处:facility division
动力工程处:power engineering division
质量管理处:quality control division
各研发部:each research and invention department
中心实验室:central laboratory
外联处:exterior communication division

lavenderdale : 2007-07-16#26
回复: 经济生活中的英语词汇

企划部:Enterprise Planning Department
营销中心:marketing center
人力资源部:human resources department
储运部:warehousing and transportation department
生产中心:production center
供应部:supply department
监察委:supervision committee
研发中心:research and invention center
行政部administrative department
财务部:financial department
审计部:audit department

IBT : 2007-07-16#27
回复: 经济生活中的英语词汇

楼主我想补充20楼,呵呵,看电视的时候听到过
easy money
低息 贷款
来得容易的非正当收入
在钱上好商量的人
:)

IBT : 2007-07-16#28
回复: 经济生活中的英语词汇

企划部:Enterprise Planning Department
营销中心:marketing center
人力资源部:human resources department
储运部:warehousing and transportation department
生产中心:production center
供应部:supply department
监察委:supervision committee
研发中心:research and invention center
行政部administrative department
财务部:financial department
审计部:audit department

我记得以前找工作时,在简历上写方向时,关于研发都会写R&D
所以研发部:RESEARCH AND DEVELOPMENT DEPARTMENT 吧?
不过不知道研发中心是不是research and invention center了

lavenderdale : 2007-07-17#29
回复: 经济生活中的英语词汇

下面是我自己收集的与money有关的词汇::wdb10::wdb10:
additional warrant money 追加保证金
advance money 预收或预付款
antecedent money 押金
back money 拖欠款, 过期未付款
bank deposit money 银行存款资金
bargain money 定金, 定钱
blood money n. 付给凶手的酬金, 给被害人家属的抚恤金, 为防止报复而给出的钱, 因将凶犯交给警察所得的奖金(尤指凶犯被处死刑时)
bogus money 伪币
broken money 零钱
call money n. 活期借款, (随时可要求借款人偿还)
cancellation money 解约金
conscience money n. 心安钱, 赎罪金 n. 赎罪金(为求得心安而付的钱)
copy money 稿费; 版税
errant money 游资
volatile money 游资
hot money n. 游资,(为追求高额利润而流动的)短期流动资金
funny-money n. 膨胀的通货
head money n. 人头税
hard money 硬通货, 硬性[紧俏]货币
important money 大笔款项(美俗称大钞)
margin money 保证金 预收保证金
premium money 奖金, 保险费
white money 银币
wildcat money 准备不足而发行的纸币

lavenderdale : 2007-07-17#30
回复: 经济生活中的英语词汇

petty cash n. 零用现金
restricted cash限定用途的现金
spot cash当场交付的现金
vault cash 备用现金

lavenderdale : 2007-07-17#31
回复: 经济生活中的英语词汇

trade association n. 同业公会
trade credit and advances 贸易信贷及预付款
trade directory 行名录, 同业名录
trade practice 贸易惯例[习惯]

lavenderdale : 2007-07-17#32
回复: 经济生活中的英语词汇

paper jam 卡纸
paper tray 纸盒 (打印机)
paper over
To put or keep out of sight; conceal:隐藏:使不被看到;掩饰:
He papered over a deficit with accounting gimmicks. 在帐上耍花招来掩饰亏空
bank paper n [总称]钞票, 纸币, 银行票据
commodity paper 商品票据(特指有货权凭证的票据)
white paper 白皮书(英美政府关于某一问题的官方报告)
working paper n. 工作底稿

lavenderdale : 2007-07-17#33
回复: 经济生活中的英语词汇

我记得以前找工作时,在简历上写方向时,关于研发都会写R&D
所以研发部:RESEARCH AND DEVELOPMENT DEPARTMENT 吧?
不过不知道研发中心是不是research and invention center了

IBT,你太有才了,你真是火眼金睛,发现了错误。这是我拼写错了。应该是RESEARCH AND DEVELOPMENT DEPARTMENT :wdb10::wdb20:

lavenderdale : 2007-07-18#34
回复: 经济生活中的英语词汇

移友们,给我加声望。我会沤心沥血,继续坚持下去。
目标是让所有移友到了加拿大都不会为经济上的表达而发愁。
:wdb10::wdb10:
par value n. 票面价值,面值,平价
par value stock 面额股票
passbook存款簿, 银行存折
pastry cook n. 糕点工,糕点业者
pay-as-you-earn付工资时扣缴所得税的制度
pay a premium for 付佣金
pay as you go 帐单到期即付, 量入为出
pay by installments 分期付款
pay duty 纳税
pay for a dead horse 花冤枉钱
pay for one's footing 缴纳入会费
pay money down 付现款
pay one's way through school 凭自己赚钱完成学业, 半工半读
pay student 自费生
pay roll 工资清单, 薪工清单 工资薪金总额
pay slip 工资单
pay the difference 付差额金
payable account 应付帐款
payable at sight 见票即付(指支票等)
payable on demand 见票即付(的票据)
payment against arrival of documents 单到付款
payment against documents through collection 托收项下的凭单付款, 凭单托收付款
payment against presentation of shipping documents 凭运单付款
payment aganist documents credit 凭单据付款信用证
payment at a certain time after sight 见票后若干日付款
payment at a fixed future time 规定的将来日期付款
payment at sight 见票即付, 即期付款
payback period 回收期, 偿还期
payment by instalments 延期付款
payment in arrears 拖欠款项
payment of balance 付给尾数, 支付余数
payment on terms 定期付款

a back pay [美]拖欠的工资, 欠薪
annual pay 年薪
call-back pay 加班费
idle time pay 停工时期工资
portal-to-portal pay n. <美>根据上班时间所给付之工资
redundancy pay 遣散费
release pay 遣散费
take-home pay 扣税后的实得工资
payee收款人, 领款人
paying guest (家中的)寄膳宿者
paying proposition 赚钱企业 赢利企业 赚钱生意

lavenderdale : 2007-07-18#35
回复: 经济生活中的英语词汇

penalty envelope [美](其上印有“私人不得擅用, 违者必罚”字样的)免费邮递公文的信封
penalty schedule 罚规 惩罚条例
slackerism 逃避责任的行为

lavenderdale : 2007-07-18#36
回复: 经济生活中的英语词汇

perpetuity
An annuity payable indefinitely. 终身年金:无期限地可获得的年金或养老金
annuity : The annual payment of an allowance or income.年金:津贴或收入的年度支付

lavenderdale : 2007-07-18#37
回复: 经济生活中的英语词汇

discounted cash flow 按现值计算的现金流量
discounted notes 贴现票据
discount on bills sold on condition of repurchase 附有回购条件票据的贴现
discount of accounts receivable 应收帐款的短期贴现信贷
discount amortization 债券发行贴水的摊销

lavenderdale : 2007-07-18#38
回复: 经济生活中的英语词汇

Pictogram
A pictorial representation of numerical data or relationships, especially a graph, but having each value represented by a proportional number of pictures.Also called pictogram
统计图表,象形图:用图画表现数字的信息或关系,尤指图表,但用有比例的一定数字的图画来代表每种价值也作 pictogram
histogram
A bar graph of a frequency distribution in which the widths of the bars are proportional to the classes into which the variable has been divided and the heights of the bars are proportional to the class frequencies.矩形图,直方图:一种用来表示频分布的图表长方形的高表示相应的频率分布
account flow chart 会计流程图解
circular chart 圆[扇]形图
cubic chart 立体图
floor chart 平面布置图
marginal profit chart 边际利润图表
pie chart 圆形分格统计图表

lavenderdale : 2007-07-18#39
回复: 经济生活中的英语词汇

a pilot project. 试点项目
pilot survey 试验调查
pilot scheme (小规模)试验计划
pilot run 试运行

lavenderdale : 2007-07-18#40
回复: 经济生活中的英语词汇

leveraged buyout 〈经〉融资收买,融资买入
leveraged lease 〈经〉融资租赁
financial leverage 财务杠杆作用
commercial leverage 商业上的调节手段
multiplier leverage 乘数财务杠杆作用
operating leverage 营业挺率, 营业杠杆作用
optimum leverage 最适资本结构

lavenderdale : 2007-07-18#41
回复: 经济生活中的英语词汇

Placement
The finding of suitable accommodation or employment for applicants.职业介绍,工作安排:为申请者寻找适当住所或职业
Assignment of students to appropriate classes or programs.编班:学生被编排到恰当的班级或学习程序中

lavenderdale : 2007-07-18#42
回复: 经济生活中的英语词汇

plenary session 全体会议, 大会
pledge of Allegiance [美]对美国的效忠宣誓
pledge of immovables 不动产抵押
pledge of movables 动产抵押
pledged asset 押出[质押, 抵押]资产
pledge of obligation 债权抵押
pledgeor [律]抵押人,典押人,出质人, 设定抵押权人
pledge
Something given or held as security to guarantee payment of a debt or fulfillment of an obligation.
抵押物:作为保证偿还债务或履行义务的担保而给予或持有的东西
Delivery of goods or personal property as security for a debt or an obligation: 质押:作为债务或义务担保的商品或个人财产的交付:
a loan that required a pledge of property.需要用财产作质押品的贷款

zznn123456 : 2007-07-19#43
回复: 经济生活中的英语词汇

这是我亲手收集的独家经济词汇。支持我啊。移友们。

newsletter是否也可译成"公司简讯"?

lavenderdale : 2007-07-20#44
回复: 经济生活中的英语词汇

雅思中的经济词汇
in great demand.
唱高调 mouth high-sounding words
超高速巨型计算机 giant ultra-high-speed computer
超前消费 overconsuming, excessive consumption
彻头彻尾的反动政治势力an out and out reactionary political force
城市规划 city's landscaping plan; urban planning
城市中年雅皮士 muppie

lavenderdale : 2007-07-20#45
回复: 经济生活中的英语词汇

城市中年雅皮士 muppie

(一批中年专业人士,附庸风雅,矫揉造作cutesification,崇尚竟品至上boutiqueification,攀比银

行存款bankification等摆阔作风,由middle-aged urban yuppie缩合而成)

lavenderdale : 2007-07-20#46
回复: 经济生活中的英语词汇

出风头 show off;in the limelight
出口创汇能力 capacity to earn foreign exchange through exports
出口加工区 export processing zones
出口退税制度 the system of refunding taxes on exported goods; export (tax) rebate
出口退税 refunding export taxes
出口转内销 domestic sales of commodities orginally produced for exports

lavenderdale : 2007-07-20#47
回复: 经济生活中的英语词汇

传销 multi level marketing
窗口行业 various service trades
创建卫生城市:build a nationally advanced clean city
创汇产品 foreign exchange (hard-currency) earning experts
创业园 high-tech business incubator; pioneer park

lavenderdale : 2007-07-20#48
回复: 经济生活中的英语词汇

打白条 issue IOU
打黑 crack down on speculation and profiteering
打假 crack down on counterfeit goods
打破僵局 break the deadlock
打顺手 find one's touch, get into gear, settle into a groove
大包干 all-round responsibility system; lump-sum appropriations operation
大轰动 blockbuster
大力扣杀 hammer
大路货 staple goods

lavenderdale : 2007-07-20#49
回复: 经济生活中的英语词汇

新概念英语新经济生活词汇大全
2007-06-29 教育人生网 浏览:259 进入论坛>>

布雷顿森林体系 Bretton Woods system
不败记录 clean record, spotless record
不承诺放弃使用武器 not undertake to renounce the use of force
不打不成交 No discord, no concord.
不到长城非好汉 He who has never been to the Great Wall is not a true man.
不分上下的总统选举结果the neck-and-neck presidential election result
《不见不散》 Be there or be square.
不可再生资源 non-renewable resources
不良贷款 non-performing loan
不夜城 sleepless city, ever-bright city
不正之风 bad (harmful) practice; unhealthy tendency
不准打白条 No illegitimate promissory notes (IOUs)

lavenderdale : 2007-07-20#50
回复: 经济生活中的英语词汇

当日指数已1120点收盘 the index closed/ finished/ ended at 120 on that day

lavenderdale : 2007-07-20#51
回复: 经济生活中的英语词汇

道琼斯工业平均指数飙升至9580点 the Dow Jones industrial index average soared to 9580 points

lavenderdale : 2007-07-20#52
回复: 经济生活中的英语词汇

电子商务认证 e-business certification
吊销执照 revoke license

lavenderdale : 2007-07-20#53
回复: 经济生活中的英语词汇

独立核算工业企业 independent accounting unit(enterprise)

lavenderdale : 2007-07-20#54
回复: 经济生活中的英语词汇

综合指数停止下滑,上升28点,达到671点 the composite stopped the declining momentum, gaining 28 points to 671
最终实现人民币的自由兑换 the free convertibility of the RMB will evenly be instituted ;the RMB will finally become a convertible currency

lavenderdale : 2007-07-20#55
回复: 经济生活中的英语词汇

一次付清 pay in full
一次消费 one-time-consumption
一次成像照片 a Polaroid picture
一次偿还信贷 non-installment
一次性杯子 sanitary cup
一次性筷子 disposable chopsticks
一次性收入 lump-sum payment
一次用包装 non-returnable container
一次性汇款 lump-sum payment
一次性拖鞋 disposable slippers

lavenderdale : 2007-07-20#56
回复: 经济生活中的英语词汇

与美圆的联系汇率 the system of pegging the currency to the U.S. dollar

lavenderdale : 2007-07-20#57
回复: 经济生活中的英语词汇

人才市场 the personnel market
人均国民生产总值达到中等发达国家水平 The average per-capita GNP will reach the standard of moderately developed countries.
人民币对美圆汇率稳定 the stability of RMB exchange rate against USD
人民币贬值的压力 the devaluation pressure on RMB

lavenderdale : 2007-07-20#58
回复: 经济生活中的英语词汇

日经指数跌至今年最低点 the Nikkei Index fell to a record low for the year.
融资 financing; fund-raising

lavenderdale : 2007-07-20#59
回复: 经济生活中的英语词汇

生活物价指数 the cost of living index/the price index
谁控股? Who holds the controlling shares?
实行董事会领导下的总经理负责制 practice the system of director-general responsibility under the leadership of board of the bored of directors.

lavenderdale : 2007-07-20#60
回复: 经济生活中的英语词汇

外交豁免权 diplomatic immunity
外商独资企业 wholly (solely ) foreign-owned enterprises
外向型经济/城市 an export-oriented economy/a foreign-oriented city, an international city
外资 overseas investment
外资企业 foreign invested (foreign founded ,foreign financed ,foreign-owned) enterprises

lavenderdale : 2007-07-20#61
回复: 经济生活中的英语词汇

今年第一季度产量比去年同期增长了12.5% the production increased 12.5% between January and March compared the corresponding period (the same time ) last year
金融机构 financial institutions

lavenderdale : 2007-07-20#62
回复: 经济生活中的英语词汇

国际大都市 cosmopolis
国家指定考试 government-mandated test

lavenderdale : 2007-07-20#63
回复: 经济生活中的英语词汇

恒生指数(香港)宽幅震荡 the Heng Sheng index fluctuated violently
获薄利 earn (make) narrow profits
获厚利 earn (make, reap) substantial profits

lavenderdale : 2007-07-20#64
回复: 经济生活中的英语词汇

合议庭 collegiate bench
核销 cancel after verification

lavenderdale : 2007-07-20#65
回复: 经济生活中的英语词汇

短期债务 floating debt
改进产业结构和产品结构 improve the industrial pattern and product mix
该公司股票已经上市 the stock of the company have been listed (have gone public, have been
launched)

lavenderdale : 2007-07-20#66
回复: 经济生活中的英语词汇

股份合作制 the joint stock cooperative system
股份制 the joint stock system
股票热降温了 the stock craze has abated
股市指数 the stock market (exchange) index
股市指数突破1300点大关 the stock index broke the 1300-poit mark
股指暴跌,跌幅7.8%,以14.3元探底 the index slumped 7.8 percent to 14.3 Yuan鼓励兼并,规范破产 encourage mergers and standardize bankruptcy procedures

lavenderdale : 2007-07-20#67
回复: 经济生活中的英语词汇

介绍20种记忆英语单词的方法
人们通常认为掌握一门外语要过三关(语音关、词汇关、语法关),斩六将(听、说、读、写、译),相对来说,掌握英语单词是最难过的一关。英语的词汇量大,总词汇量至少在60万以上,实用词汇量为8千至1万,基本词汇量为4千。 一般的说,掌握英语单词没有什么捷径可走,但我们可以选择一些不同方法来记忆英语单词,下面介绍20种记忆英语单词的方法。

1.逻辑记忆:通过词的本身的内部逻辑关系,词与词之间的外部逻辑关系记忆单词。1)把几个字母看作做一个来记 如:"ight" light, right, fight, night, might, sight, tight 2)外旧内新,如:bridge “桥”看成 b+ridge ridge "山脊”sharp 看成 s+harp harp "竖琴。3)外新内旧,如:cleave “劈开”看成 c+leave, tact "机智:看成 t+act

2 联想记忆:1)音与形的联想,即根据读音规则记忆单词。2)形与义的联想,如:eye 把两个e看成两个眼。banana 把a看成一个个的香蕉。bird 把b和d看成两个翅膀。3)象声词,联想实际的声音,如:gong 锣 coo 咕咕声。

3.构词记忆:利用构词法,通过分析词根、前缀、后缀、派生和合成等记忆单词。

4.分类记忆:把单词进行分门类 如:动物,植物等,进行分类记忆。你可以找一本分类字典作为参考。

5.卡片记忆:自制作单词卡片随时随身进行记单词,卡片写上单词的词形、词性、词义、音标、搭配、例句等。

6.词典记忆:即背字典,这种方法是一种强行记忆的方法。它的缺点是容易忘记,只是孤立记住单词的意义。可以作为一种短时间的强化手段。

7.比较记忆:1)英汉比较 如:mama, cigar, beer, bar,fee等。2)单复数的比较 如:good-goods, spirit-spirits wood-woods 3)同音词的比较 如:right-write, eye-I 4)词的阴阳性的比较 如:actor-actress host-hostess

8.理解记忆:通过正确理解单词的本义、引申义和比喻义等如:second 是“秒”,它来源于古代的六分法,分,秒,它是二次划分, 因此second 也是“第二”,进一步引申,还可理解为“辅助”用这种方法特别适合那些一词多义的词。

9.联系记忆:记忆单词最好不要孤立地记,尽可能地和有关的东西联系来记。

1)联系所学的文章大概意义,联系上下文,2)联系短语和搭配

10.感官记忆:记单词时,不要只用一种感官,尽可能地用多个感官,耳听、嘴读、手写、眼看、心记等。

11.软件记忆:有电脑的可利用电脑软件进行记单词,如:《开心背单词》、《开天辟地背单词》、《我爱背单词》等。

12.阅读记忆:通过阅读英语文章,小说等记忆单词,注意选择难度要适宜。

13.同义记忆:通过同义词一起进行单词记忆,可确切理解词义,这时不必注意它们的意义的区别。

14.反义记忆:通过反义词一起进行单词记忆,扩大了词义。

15.图表记忆:利用形象的图表进行记忆,它的优点是意、形、物直观的结合到一起。你可以找一本英语图解字典作为参考。

16.游戏记忆:通过自己和集体做游戏’在轻松愉快的气氛中进行记忆单词,你可以参照笔者主页上的“英语游戏”。

17.歌曲记忆:通过唱英语歌曲记忆单词,“听霸”“听力超人”等软件中有许多英文歌曲,并配有歌词和译文。

18.复习记忆:单词记住了,很快会忘掉,每隔一段时间要进行复习,巩固所学单词。

19.商标记忆:通过看到的商标和广告随时随地进行记忆单词。

20.综合记忆:记忆单词最好综合利用多种方法,而不只是一种,利用各自的优点。

lavenderdale : 2007-07-20#68
回复: 经济生活中的英语词汇

经济生活的斑斓色彩

lavenderdale : 2007-07-20#69
回复: 经济生活中的英语词汇

颜色是在自然界中最灿烂的表象,颜色词是一条贯穿语言王国的彩虹。而语言中的颜色词除了表示大自然的绚丽色彩外,同时也体现着不同文化内涵,使人产生不同的联想。在经济生活中,英语中表示颜色的形容词使用非常广泛。经济词汇中与颜色有关的词组和习惯用语很多,它们用来指代以某种颜色为标记事物、职业及其社会活动,给留下深刻鲜明的印象。下面简要介绍几种颜色在英语中的联想意义及由它们组成的经济词汇的由来。 需要请联系我

1.red(红色)无论是在英语国家还是在中国,红色往往与庆祝活动或喜庆日子有关。因此,red letter day指的是“纪念日”或“喜庆的日子”,因为日历中,这些日子常用红色字体印出。红色常指“负债”或“亏损”,因为当账上和损益表上的净收入是负数时,人们则用红笔登记。于是便有red figure(赤字),red ink(赤字), in the red(亏损),red-ink entry(赤字分录),red balance(赤字差额)等说法。除此之外,还有如red cent(一分钱),red gold(纯金),red tip on stock market(指股票市场的最新情报)等表示法。

上海hope数据

2.black(黑色)在英语中black常与“不好的”、“坏的”、“邪恶的”相联系,如black money(黑钱)指来源不正当而且没有向政府报税的钱,black market(黑市交易或黑市)意为暗中进行政府禁止买卖的商品或外汇的交易,或指进行违法的投机市场,并由此派生出black market price(黑市筹资)等词汇。另外英语中黑色还可表示盈利,它和红色一样是记帐时墨水的颜色。如 black figure, in the black都表示“盈利”、“赚钱”、“顺差”等。又如black figure nation指国际收支顺差国,interest in the black意为“应收利息”。 不要采集我的

3.blue(蓝色)在英语中通常表示不快乐、忧郁的情绪,如in a blue mood(情绪低沉),还常用来表示社会地位高、有权势或出身贵族或王族。如he is a real blue blood.(他是真正的贵族。)blue-eyed boys指“受到管理当局宠爱和特别照顾的职工”。经济词汇中blue表示许多不同意思。如blue book (蓝皮书),blue-sky market(露天市场),blue-collar workers(从事体力劳动的工人),blue chip(热门证券),blue button喻指有权进入股票交易的经纪人,blue return指“蓝色所得税申报表”,专供诚实的纳税人申报用,blue-chip rate指英国的优惠的信贷利率,blue laws(蓝法)指禁止在星期日从事商业交易的美国法律,blue-sky law(蓝法)指美国各州为管理股票所制定的股票发行控制法blue sky bargaining(漫天讨价)指谈判或其它交易中提出根本不切实际的或不合理的要求,使协议无法达成。

上海hope数据

4.green(绿色)英语中的green常用来表示“新鲜”或表示“嫉妒”,如green-eyed“嫉妒”、“眼红”,green还表示没有经验缺乏训练,如You are expecting too much of him. He is still green, you know.(你对他要求过高,他还没经验嘛。)green back常指“美钞”,因为美元背面为绿色。green power指“金钱的力量”或“财团”,green meat“鲜肉”,green stamp指美国救济补助票,因印成绿色而得名,green sheet指政府预算明细比较表,green pound(绿色英镑),指共同体内部计算农产品价格而规定的高汇率英镑。 上海hope数据

5.white(白色)在英语中white常使人联想起清白,如white war指没有硝烟的战争,常指“经济竞争”。有些事物因其颜色为白而得名,如white goods指的是体积大、单价高的家用电器用具,这类物体常刷成白色,故名。white money(银币),white coal(水力),white elephant(昂贵却派不上用场的物体或物主不需要但又无法处置之物),white sale(大减价),the white way(白光大街)指城里灯光灿烂的商业区。 火车采集器VIP版

6.经济生活中还有一些由其它颜色构成的词汇。如 grey market(半黑市),grey area(灰色地区)指失业严重地区,pink slip(解雇职工通知单),yellow pages指分类电话簿,并非指黄书。

lavenderdale : 2007-07-20#70
回复: 经济生活中的英语词汇

生活用品与英语
生活中很多物品上都印有英文的表述和说明,你有没有留意过呢?
今天开始,不妨做个有心人,来看看生活中触手可及的英语哦!
Specially formulated with herbal essences: Radix Angelicae Sinensis and Oleum Camelliae. It is rich but not greasy, can effectively prevent hands from dehydration. Use frequently to keep hands smooth and soft.
相关解释
formulate:
①列成公式,使公式化;
②按处方或特定方法制备
herbal: 草本植物的,草药的
Radix Angelicae Sinensis: 当归
Oleum Camelliae: 茶油
greasy: 多脂的, 油脂的, 油污的
dehydration: 脱水, 去水
知道这是哪样生活用品吗?如果猜到的话,那么它的正确英文表达又是什么呢?
正确答案是……护手霜哦!
正确的英文表达是……Hand Cream。
记住了吗?下次继续支持哦!
附中文翻译:
蕴含当归、茶油等草药精华的独特配方,丰润而不油腻,适度滋润,能有效防止手部皮肤干燥粗糙,令双手光滑柔软。

lavenderdale : 2007-07-20#71
回复: 经济生活中的英语词汇

学好英语的42个经典要诀
第一要诀:收听英语气象报告

有些教学录音带为配合初学者的学习,故意放慢语速,这对英语听力的训练是不够的。如果听语速正常的英语,初学者又会感到力不从心。英语气象报告的速度虽快,但词汇简单固定,内容单纯,重复的可能性大,而且在生活中随时都可以印证,是听力入门的好教材。

第二要诀:收听中国国际广播电台的英语广播

中国国际广播电台(China Radio International)每天早上7:00--8:00,中午11:00--12:00各有一小时的英语节目。内容包括国内外新闻,剪报集锦和各类系列的专题报道。除了英语标准流利的国内播音员担任广播之外,也有向外侨或访客就某一话题而做的录音访问。内容广泛,但词汇较简单,语速亦适中,可以藉此训练或增进英语的听力。

lavenderdale : 2007-07-20#72
回复: 经济生活中的英语词汇

第三要诀:善用录音带锻炼听说能力

有些学习者总是习惯于一边看书一边听磁带,把磁带当成阅读的辅助工具,这样打不到锻炼听力的目的。录音带应该是以听说能力的训练为主。学习者要选用与自己能力相适应的听力磁带,不要急于求成,以免产生受挫心理。先反复聆听磁带内容,起先只要抓住梗概,多听几次后,对细节的了解便越来越多。听力较差的人,可先阅读课文,然后再集中精力领会每段每句的意思。这样练习有助于培养倾听时注意力的集中,使您的听力迅速进步。

第四要诀:听正常语速的英语,才能加速听力的进步

很多广播教学和听力教材总是为了配合听众或学习者的程度而故意放慢语速,这虽是无可厚非的变通方法,但也会产生一些不良的副作用。例如:1.听惯了语速放慢的英语,在与外国人的实际交往中,就很难适应,甚至听不懂他们用正常语速讲的英语。2.故意放慢语速时,通常会把一句中每个词都清楚的读出来,但在正常的会话中会出现很多同化(assimilation),减弱(reduction),连音(liaision)的现象。所以,听语速正常的英语对于听力和会话极为重要。

lavenderdale : 2007-07-20#73
回复: 经济生活中的英语词汇

第五要诀:从电视,电影中学习英语

看英文电视,电影不仅能了解西方人的文化和生活,而且也是学习地道英语和提高英语听力的好机会。选取的影片最好是以现代生活为背景的文艺片或喜剧片。如果您的听力不错,要养成不看字幕的习惯。程度稍差的就不要勉强自己,否则英语没学成反倒破坏了欣赏电影的好心情。这种情况下,您可以先看字幕了解剧情(如果是电视节目那就要先录下来),再重新看一至数遍,您的听力就可在轻松的心情下,随着您对剧情了解的增多而迅速提高。

第六要诀:和朋友表演影片情节

在英语学习中,我们经常会与朋友或同学相约用英语交谈来提高英语会话能力,但经常感到自己的语言贫乏,所谈内容有限。现在不妨试试这种方法:配合前节所讲的“从电视,电影中学习英语”,先依据电影情节节选一个或多个片段,个人选定一个角色,然后在影片看熟之后试着把台词誊录成文字并背下来,最后进行排练表演。经常做这种练习,不仅对英语会话和听力大有好处,而且对语法和写作也是很好的锻炼。

lavenderdale : 2007-07-20#74
回复: 经济生活中的英语词汇

第七要诀:朗诵英文诗

英语是否流利取决于对节奏的正确掌握。英语是按单词和句子的重音来分节奏的。英文诗是练习英语节奏的最好材料之一。例如 Worsworth 著名的“The Daffodils”(水仙花):“I wandered lonely as a cloud/That floats
on high o’er vales and hills...”(我象一片白云孤独的游荡,飘越过溪谷和群山......)便是典型的弱强节奏。读熟之后,大声朗诵,一定获益非浅。

第八要诀:唱歌学英语

比朗诵英文诗更有效的是唱英文歌曲。唱英文歌可以帮您练习发音(pronunciation),语调(intonation)和节奏(rhythm),又可以让您在很愉快的心情下背会很多单词和句型,真是一举数得。所选的英文歌曲最好语言优美,语法正规。起先可以从童谣入手,再渐渐的学唱抒情歌曲。学唱之前先要将歌词朗读几遍再跟着磁带学唱,唱熟后能背更好。

lavenderdale : 2007-07-20#75
回复: 经济生活中的英语词汇

第九要诀:特别注意英文没有的发音

英语中有些读音是中文中没有的,这些也是我们英语学习者最困惑的读音,例如“th”的发音,发这种音时要特别注意口型的正确。

第十要诀:背诵名人演说词,找机会复诵出来

好的演说在用字遣辞上不但求其优美而且特别注重沟通力和说服力,是练习英语表达的最佳教材。学习者不必将演说词从头到尾的背诵,只要选择自己喜欢的段落或句子来背即可。例如:肯尼迪总统的名言“Ask not
what your country can do for you,ask what you can do for your country.”(不要问你的国家能为你做什幺,要问你能为你的国家做什幺。)这类的妙言嘉句背多了之后,对于说话,写作都会有不少的帮助。

lavenderdale : 2007-07-20#76
回复: 经济生活中的英语词汇

第十一要诀:用英语绕口令克服发音的缺点

绕口令(tongue twisters)常把容易混淆或念错的音放在一起。但因他们常以歌谣或押韵的形式出现,因此读熟之后也会觉得顺口好听。所以英语绕口令可以作为练习英语发音和会话的辅助教材。

第十二要诀:多记一些幽默笑话,准备随时应用

爱听笑话是人的天性,在社交场合中随时的插上几句笑话,可以使气氛轻松活泼,更容易赢得友谊。使用英语的场合,更可利用笑话来消除自己讲话的不自在,增强自己对英语会话能力的信心。
听,讲和研究英语笑话的好处还远不止如此。更重要的是,您可以藉着幽默或笑话中精简的文字或语言增加对西方国家文化和社会的了解。请看下面两个例子:
1.Teenager:"I’m off to the party."
的(少年:“我要去参加聚会了”。)
Father:"Well,have a good time."
(父亲:“祝你玩的高兴。”)
Teenager:"Look Dad,don’t tell me what to do!"
(少年:“哎,爸爸,不要告诉我应该做什幺。”)
讽刺美国一些青少年过于强调独立自主,不受管束的性格。)
2.The policeman stopped the driver and said,"I’m afraid your wife fell out your car about one kilometer back."
"Thank godness,"said the driver,"I thought I had gone deaf."(警察让司机停下车来,对他说:“你的妻子从你的车上掉下来恐怕已有一公里的路程了”。“感谢上帝”司机说“我还以为我已经聋了呢”。)讽刺美国太太们的长舌唠叨。

第十三要诀:听英语时,口中跟着复诵

听英语演讲,看英语电视和电影时,要耳朵一边听,口中一边复诵。这样既有利于注意力的集中,增进对内容的了解,又可同时模仿母语是英语的人们(native speakers)的发音和语调。做这种练习时,如果句子长而复杂难以复诵,不必勉强,可以先从较短或较简单的句子开始。练习多了,就会养成习惯。另外一种有益的练习是逐句口译(consecutive interpretation)。把听到的句子逐一译成汉语,这对于听力,正确的理解及反应能力也是很好的锻炼。

lavenderdale : 2007-07-20#77
回复: 经济生活中的英语词汇

第十四要诀:练习朗读,好处多多

英语学习者往往对朗读不太重视。事实上朗读的妙用大矣!1.锻炼英语的发音,语调与节奏;2.使口腔各发音部位灵活,增进说英语时的流利程度;3.使耳朵增加听英语的机会,从而提高英语听力;4.充分应用读书四到:眼到,口到,耳到,心到——比默读时更能记住所读的教材。我们也可以说朗读是会话的基本练习,没有朗读习惯的人是很难学成会话的。

第十五要诀:练习朗读时要从后面往前推演

练习朗读时,我们有时会觉得很难将一个长句朗读的流利顺口。例如里根总统第二任就职演说词:“So we go forward today,a nation still mighty in its youth and powerful in its purpose.”(因此我们今天要前进。我们的民族仍因年轻而有力量,因目标确定而强大。)遇到这种情况,我们建议您从最后的一个单词读起,每次向前加一个单词。例如:“...purpose”“...it’s purpose”“...in it’s purpose”“powerful in its purpose”。这种从后向前推的朗读联系法旨在帮助您把握正确的语调。我们知道,语调的上扬或下降在句尾表现的最明显。这样的练习可让您在每次的朗读时都能顾及正确的语调。

lavenderdale : 2007-07-20#78
回复: 经济生活中的英语词汇

第十六要诀:朗读长句时,可在“词组”之间稍做停顿

在朗读中可能出现的另一个问题就是断句。由于句子长,无法一口气读完,往往有急促或断续的现象,句子被读的支离破碎,非常不自然。也有人在句中随意停顿,或停顿的地方不当,自己读起来极不通顺悦耳,听的人也会觉得不知所云。例如里根总统第二任就职演说词:“We must do what we know is right,and do it with all our might.”(我们必须做我们知道是正确的事,而且要全力去做。)决不能读成“We/must/do what/we/know/is right,/and do/it with all/out might.”
长句中有短暂的停顿,藉以调和呼吸,这是自然的现象,但停顿的地方必须恰到好处。通常在:1. 有标点符号的地方;2.词组或思想单元之间。短语,从句等思想单元必须各自成一单位,但它们之间可以短暂停顿。例如:“We must do/what we know is right,/and do it/with all your might.(斜线为可以稍做停顿之处)。

第十七要诀:为了兴趣而阅读

寒窗苦读式的学习方法不但枯燥无味,而且效果往往不佳。如果是为了兴趣甚至“消遣”而阅读的话,一定会趣味盎然,并能在无形之中进步。例如:喜欢爵士乐的人读起爵士乐方面的英文书刊会比看英文教科书效率高的多。同样的,喜欢汽车的人看介绍汽车的英文书刊,喜欢烹饪的人看介绍汽车的英文书刊,不仅能满足自己的爱好,而且又可以提高英语能力,真是一举两得。
假如没有特别的兴趣,那不妨阅读故事,小说尤其是侦探小说更能使人全神贯注,而且有一气呵成之感。这可算是一种愉快的学习方法。

lavenderdale : 2007-07-20#79
回复: 经济生活中的英语词汇

第十八要诀:精读和泛读并行

精读的教材不必贪多,最好选择短小精悍的文章,把里面的词汇,语法结构等全部弄清楚,然后大声朗读,再加背诵,最后能够默写几遍更好。
有一个可以兼顾精读和泛读的方法,是从返读的材料中选择一些最优美,读来最顺口的句子加以精读。
应该尽量将背诵,默写过的段落和句子在会话或写作时应用出来。应用也有助于对他们的理解和记忆。

第十九要诀:阅读英文报刊杂志

报刊杂志上登载的最新消息,所用的词汇也是最现代,最实用的。常常阅读英文报刊杂志能够通过生活化,实用性的学习,迅速提高您的英文能力。
现在国内最常见的英文报纸是中国日报(China Daily) 和21世纪英语(21st Century)。如果您抱着增大词汇量,提高英语阅读能力的目的看报纸,那幺就不要局限于您所感兴趣的部分。最好通读报纸的每个栏目和版面。包括新闻,社论甚至广告等。值得一提的是刊登在报纸上的英文连环画,它不仅能培养您的幽默感,而且让您在会心一笑之余还能了解一个国家的文化和社会信息。英文程度稍差的人可以在阅读英文报纸之前先看看当天的中文报纸,这对理解英文报纸很有帮助。
此外,您还可以借助报纸来提高写作能力。选取一篇社论(或其中的一段或数段)把它译成中文,测验自己对社论理解的精确程度。然后将这篇译文倒译回英文,再于原文比较,找出那些在语法和修辞方面有待改进的地方。通过这种练习,您一定会受益非浅。

lavenderdale : 2007-07-20#80
回复: 经济生活中的英语词汇

第二十要诀:暂时忘掉字典

我们在阅读英文小说或报刊时,不免会遇到一些生词。如果总是停下来查字典会很令人扫兴,读书的兴趣也会被消磨掉。因此我们建议您,有时可以暂时忘掉字典。
首先,选择的读物要与您的英文水平相当,令您感兴趣。随便翻阅数页,浏览一下,如果每页您可以看懂八成以上,便可认定这本书适合您。
其次,在阅读中遇到生词,不要急着查字典。先联系上下文猜猜看,做到这一点就够了。等从头到尾看完之后,再去查字典深入研究。
看这类读物,贵在多读,速读。同学或朋友之间不妨相互借阅,即可省钱,又可以养成快速阅读的习惯。
第二十一要诀:查字典之前,要猜猜看

学习一种语言一定要查字典,但一定要讲究方法。在这里先说两件事:第一:不要盲目的查;第二:不要查的太快;换句话说,在查字典以前要先想一想,甚至猜一猜。
很多学习英语的人,在文章中一看到生词抓起字典就查,结果往往是每个生词都查过了,却看不懂整句或整段的意思。假如在查字典以前,先根据上下文的意思猜猜看,再翻开字典,就不会感到无所适从了。例如在(A)句:“Will this small car negotiate that steep hill?”(这辆小汽车能翻过那个陡峭的山丘吗?)和(B)句:“I’m sorry.Our bank doesn’t negotiate foreign checks.”(对不起,我们银行不兑现外国支票。)中出现的negotiate,我们不能选取多数字典对它下的第一个定义“交涉”。如果不假思索翻开字典就抄下“交涉”这个定义,这句话就无法看懂了。所以,遇到生词先不要忙着查字典,应该先结合上下文,前后句,整个段落来推敲它的意思,再查字典证实一下,有时甚至用不着查字典意思就清楚了。这种查字典的方法还有一个好处,由于先经过猜,想的过程,对于这个生词有了观察和分析,印象已很深刻,查字典之后就很容易就记住这个词了。

第二十二要诀:查字典不要只看词义

很多人查字典只为了了解词义,这充其量只能弄懂生词在那句话里的意思,根本无法积极掌握那个词汇,更谈不上活用了。
查字典除了要找出适当的定义,还要查1)读音:读的出音的词才能记得牢,也才能用的出来。2)相关的定义:一个单词可能会有几个或几十个定义。浏览一下相关的定义可更广泛的了解这个单词。3)用法和例句:您可以从字典中的例句中学到该词的正确用法。4)反义词,近义词和词类变化。查字典时兼顾这许多方面才能增进您对该生词的理解,增强对该生词的记忆和活用该生词的能力。
第二十三要诀:多查几本字典,互相印证,互为补充

从上面要诀我们可以看出,查字典不能只看字义,还要注意发音,用法,例句,词类变化(衍生词),近义词,反义词,辨义以及相关词汇等,一本小小的英汉字典是远远不够的。
内容不同的较大字典最好准备两本以上,以便互相印证,互为补充。例如有的字典收录的词汇特别多,有的字典偏重例句,有的偏重短语,也有的字典对句型的分类和说明特别清楚,有的详细列出近义词,反义词和同义词的分辨等。多查一本字典往往就多一分收获。
第二十四要诀:读的出,才能记得牢

记单词的第一个步骤是把它大声的读出来。先将整句话读几遍,然后把单词单独的读几遍。读的时候,脑海中要根据它的发音来“描绘”它的字型。经常做这种练习的人,只要口中朗读单词的读音,心里就会浮现出这个单词的形貌。要注意您看到的是整个字,而不是个别的字母。在这个阶段,即使错漏了一两个字母也没关系,千万不要一个字母一个字母的背。
接着,眼睛离开书本,把整个句子复诵一两遍,然后复诵您要背的单词。这样记忆单词才能记得牢。
第二十五要诀:字典查过之后,暂时别合起来

查过的字典不要马上合起来。下次再查另一个单词时,可以先把摊开的这页再看一看,这对于上次所查的字是一种很有效的复习,往往使您印象深刻,永志不忘。
有的人喜欢把查过的单词抄在本子上一个一个的背,作为复习这是可以的,但效果恐怕不如从文章中,字典中记忆单词那幺明显。因为大部分单词只能在句子里才有确定的意思,把它孤立起来,一来是很难记住,二来是即使记住了往往也不会应用。
第二十六要诀:要培养英语的语感,请用英英字典

完全依赖英汉字典的人,有时无法查到一个单词精确的定义。在模糊概念的影响下,说出的话或写出的句子往往模棱两可,语焉不详甚至造成人家的误会。
克服这个缺点的方法之一是使用英英字典。英英字典常给出比较详尽而确切的定义。有时在字面意义(denotation)之外还给出它的涵义(connotation)。请看下面这个例子:sofa:英汉字典解释为“沙发”。但无法告诉我们“sofa”是什幺东西。查查英英字典就会得到比较清楚的印象:“a comfortable seat wide enough for two or three people to sit on ”原来沙发上可供二或三人并排坐的舒适坐椅。
当然我们也不能说英英字典一定比英汉字典好。英汉字典也有它方便的地方,尤其当我们查动植物或某些物品名称的时候,例如:“cockroach”这个单词查英英字典得“a large black insect which lives in dark wet placesand likes dirty houses”(是一种体形偏大,喜欢生活在阴暗潮湿的地方和脏屋子里的黑色昆虫)。这就不如英汉字典里的“蟑螂”一目了然了。
第二十七要诀:利用前缀和后缀扩充词汇

大部分的英语单词是由前缀,后缀与词根组合而成。对前缀,后缀的了解可帮助我们记忆单词,从而扩大我们的词汇量。
例如:respond(反应)这个单词,加上后缀ent形成形容词或名词:respondent反应的或回答者。加上ence或er成为名词respondence反应和responder回答者。加上前缀co成为correspondence符合,通讯等。从上面例子可以看出,学习前缀和后缀对增加词汇量极有帮助。

lavenderdale : 2007-07-20#81
回复: 经济生活中的英语词汇

第二十八要诀:留心英文的词汇搭配

每种语言都有它的个性,往往不能靠着单纯的翻译来套用。英文学习者要特别注意词汇搭配(collocation),才不至画虎类犬例如常用词open,中文翻译是“开”,但是中文要表达的“开”却不能一律用open来表达。“开门,开窗”是open the door/window,“开灯,开收音机”却是turn on the light/radio,“开会”变成hold a meeting,“开支票”是write a check,但“银行开户”则又能用open an account。这些搭配虽然有点让初学者眼花缭乱,但却体现了语言文字的特性,也是它灵活而有趣的地方。
第二十九要诀:把被动词汇转变为主动词汇

被动词汇(passive vocabulary)是您看的懂,认得出的词汇,而主动词汇(active vocabulary)则是您在说话写作中用的出来的词汇。英文程度越好,说明他的主动词汇越多,在实际应用中越能得心应手所以学习英语的人要尽快把他所拥有的被动词汇转变成主动词汇。
转变的原则就是要常用(You must learn to use a word by using it )。光认识字义是不够的,您一定要熟读例句,然后利用适当的时机(会话,写信,甚至自言自语,胡思乱想时)使用它,多用几次,您就掌握这个词汇了。
第三十要诀:用自由联想法复习学过的单词

在等车,等人的无聊时刻,复习英语单词也许是很好的消遣。您可以靠周围事物来触发灵感发挥您的“自由联想”。这样做既可以锻炼脑力,温习英语单词,又可以打发时间,真是一举数得。
例如:您看到穿蓝色衣服的女孩,从蓝色(blue)想到blues(布鲁斯:蓝调),bluebird(知更鸟)blue-bl
ooded(贵族的);或从blue想到red(红色)pink(粉红色),crimson(深红色),scarlet(猩红色)等等。可以说是“上穹碧落下黄泉”,让您觉得其乐无穷。
第三十一要诀:利用生活中的小插曲或社会上的偶发事件学习英文

我们也可以将“联想”运用到一些生活的小插曲中。例如:您在马路上走着,不小心扭伤了脚踝。您就可以想象如何用英语把它表达出来。首先,您会查汉英字典德知扭伤是sprain,脚踝是ankle。可是您还需要查一下英汉字典或英英字典关于这些单词的用法,以避免误用。最后您会写出这个句子“I sprained my ankle this morning.”
从生活中学习会得到一些立即的成就感,不信你就试试看!
第三十二要诀:累积实用的佳句,整理制作成卡片

提高英语会话能力,同时又增加词汇量的有效方法之一是将您从书本上,报刊杂志上看到的精彩文句抄录下来,制成卡片。视需要可以分成政治,经济,文学,艺术,体育等类。平时随身带着几张,空闲时就拿出来背背。在会话和写作时往往能真的派上用场。这是增加词汇的有效方法,更是练习英语表达能力的良方。收录的句子不一定要长,有时短句更能言简意赅。
第三十三要诀:把当天发生的事情,用英语写成日记

既然说是日记(diary),最好能够每天写。英文能否写的通顺还是次要的问题,能够持续的每天用英文记日记(keep a diary in English)才是最重要的。
日记主要是给自己看的,因此体裁可以较为自由。例如(I got)up at six.((我)早上六点钟起床。)(I)went to the zoo this afternoon.((我)今天下午去了动物园。)(I was)bitten by a dog around noon.(大约中午时候(我)被一条狗咬了。)这些句子中括号内的单词都是在记日记时可以省略的。若因时间关系或其它原因无法写出句子或段落,即使只列出一些单词也总比完全不写的好。下面是一篇写的比较完整的日记:
It was already eight o’clock,and I was still on the bus to school.I was sure to get into trouble with the teacher.I suddenly remembered she was going to test us.I didn’t study at all since I slept too well last night.Now what should I do?
When I walked into the classroom,I looked out of the window.The bees were busy making honey from flowers.The birds also were busy making nets.The sun was shining brightly.As I saw this,a thought struck me:I wished to leave the
school at once,to throw my books aside,and to hide in the beautiful world of nature.But I realized I could not do so.If even the bees and birds were so busy at work,then I,a human being,should be ashamed of being idle.I therefore changed my mind and faced the music.
(已经八点钟了,但我还坐在开往学校的汽车上。我知道一定会挨老师批评。突然我想了起来,她今天要测验我们。昨天晚上我睡的很香,根本就没有复习。那现在该怎幺办呢?
的我走进教室后,向窗外望去。蜜蜂正在花丛间忙着采蜜,小鸟们也在忙着筑巢,阳光一片明媚。看到这一切,我突然有个念头。我但愿能马上逃离教室,把书本扔到一边,躲藏到美丽的大自然中。但我意识到,我不能这样做。甚至连小鸟和蜜蜂都在忙着工作,我,作为一个人,应该为无所事事而感到羞耻。因此,我改变了注意,准备接受批评。)
第三十四要诀:用英文写阅读摘要

在当今这种国际化的社会里,用英文写报告,札记,备忘录的机会越来越多,尤其是从事国际贸易或其它国际事务的人士更需要培养这种能力。
这种英文写作能力的培养,要靠平时一点一滴努力的积累。我们可以把在工作和休闲时阅读到的外国文献,小说故事,或英文报刊杂志报道,评论的内容作成摘要。尽可能不要照抄原文,而是要用自己的英文把已理解的内容简要的整理出来,然后念给家长,老师,朋友们听。这样做可以发现摘要的内容是否正确,自己的发音是否清晰,是一种可以立即见效的练习方式,对于思绪的整理和文字的锻炼帮助很大。
第三十五要诀:把生活体验写成英文作文,或做口头发表

每星期一至二次,每次用一两个小时的时间将一星期来生活或工作上的心得和感想写成三五百字的英文作文。斟酌修改之后,再背诵,然后在适当的时候象做演讲一样复诵给同学,同事或朋友听。
说给别人听的目的一方面是训练自己的胆量,另一方面是试试自己的表达能力,看能否让别人充分了解自己的意思。为了要说出来,自然要留意发音,语调,节奏等各方面的问题。
您也可以把积极学习英语的同学,同事或朋友组织起来轮流主讲,轮流做听众。讲完之后,彼此用英语进行讨论。有个主题做中心可以使会话练习的内容具体而充实,远胜于空洞不着边际的自由讨论(free talk)。每周坚持做这样的练习,一年之后在说,写方面一定会进步神速。
第三十六要诀:随时用英文思考,用英文记录

英文程度的好坏,是看您能否在日常生活或工作中随心所欲的运用英文听,说,读,写的四种技能。而这四种技能的总根源便是用英文思考的能力。
作到用英文思考不是一蹴可及的事。最重要的养成用英语思考的习惯。我们必须从生活中的点点滴滴作起。比如我们在走路时,或排队买票时把所看到的事物,所听到的谈话或想到的生活琐事在脑海中用英文表达出来。即使不是完整的句子,用单词或短语也可以。环境许可的话,把它们记入笔记本里。
这种练习最需要注意的,是尽量避免经过中文翻译的程序。要把看到,听到,想到的用英文直接记录下来。这是锻炼英文思考习惯的第一个步骤。
第三十七要诀:作个吹毛求疵的人

为了自己学好英文,有时甚至是为了帮助别人学好英文,不得不做个吹毛求疵的人。在路旁的广告牌上,在日用品的说明书上,在出版商的广告传单上,只要是用英文书写的都可以留意一下,看能不能挑出错误。这样做有助于训练您细心和精确的习惯。碰到有疑问的地方不妨抄录下来,和老师,朋友讨论一番。当然如果能使出错的人改正了错误,则是额外的收获了。
第三十八要诀:随时记得从听,读,过渡到说,写

中国人大都比较沉默含蓄,普遍都有喜欢听,不喜欢说,喜欢读,不喜欢写的心理。即使在口语课上也常常是少数几个学生在讲话,多数只是默默的听。这种心理如果不突破,是难以让英语更上一层楼的。
所以在心理上要抱有积极进取的态度,随时提醒自己,听和读是为了说和写作准备。在听录音带,广播,或听人谈话时,要抱着高度的兴趣和好奇的心理,随时找出有疑问的地方,用英语提出问题,然后设想一些可能的答案。如果听到自己不同意的意见,也要试着用英语表达自己的观点。
读完一篇文章,试着用英文记下要点,有可能的话,写几句对这篇文章的看法。这样练习,就能将被动(passive)转变成主动(active),把输入(input)转换成输出(output)了。
第三十九要诀:从洋迷信里找题材

学习英语必须和英美人士的生活和文化相结合,才能学的有深度。了解英语国家的迷信和传说也是使英语能活学活用的有效又有趣的方法。
就象中国迷信一样,洋迷信对外国人的宗教和生活方式都有根深蒂固的影响。例如老美看到朋友打喷嚏会连忙说“Gesundheit”或“(God)bless you.”,这都是“上帝保佑”的意思。因为根据西方人的古老传说,打喷嚏会喷出气息,连魂魄都会一起跑掉,当然需要上天保佑一命了。
又象英国人常会对拙于言辞的人说“You should’ve kissed the Blarney Stone”(您早该亲一下布拉芮城那块石头了)。原来在爱尔兰的Blarney城有块怪石,据说只要在这石头上亲一下,笨嘴笨舌的人就会变的口齿伶俐。
英美人一说“My ears are buring.”(我的两耳发热了。)就表示有人在背后造谣。“He has an itching hand
/palm)(他手掌发痒。)则意味着这人贪得无厌。
他们抽烟点火时,往往两个人点燃烟后就把火熄掉,第三个人重新再点,因为有“Three on a match is bad luck.”(三人共享一根火柴会有霉运。)的迷信。还有很多迷信不胜枚举。
收集并研究这些迷信或传说不但能增加对英语了解的深度,同时也能提高学习英语的兴趣。
第四十要诀:熟悉有关运动的术语,有助于和老外沟通

美国人不但喜爱运动,也爱看各种体育比赛,象American football(美式橄榄球),baseball(棒球),tennis(网球),basketball(篮球),boxing(拳击)都是热门的运动项目。各种比赛的胜负消息也常成为老美们茶余饭后的话题,例如每年元旦在全国几个地区举行的大学足球比赛(bowl games,如德州Dallas的棉花杯Cotton Bowl,加洲Pasadena的玫瑰杯Rose Bowl等,几乎是全国瞩目的新闻)。有些原是运动的术语,如“hit and run”(打带跑,现引申为驾车撞人后逃跑),“go to bat”(代打,现引申为帮人度过难关)等现在都成了一般常用语。
多留意运动发面的术语能够增加谈话的材料,尤其有志留学美国的男士更有需要。
第四十一要诀:不必对自己苛求完美

追求完美,本是值得嘉许的。学习英语的人总是希望自己能够达到正确无误的地步。但就学习英语的过程来讲,应该把“完美”当作一个将来追求的目标,而不必让它成为套在自己头上的枷锁。
自己练习时,虽然要尽可能作到正确无误,但也要容忍自己和别人犯错误。有些学生抱怨说,他们的老师因为求好心切,他们一开口练习就被纠正的体无完肤让他们越学越没信心。对自己或别人矫枉过正可能反而会产生反效果的,语言的学习尤其如此,因为语言的表达能力受心理的影响很大。
在语言的应用上,不妨以沟通为第一目标。能听懂对方的话,也能让对方了解自己要表达的意思,就有了初步的成就。即使讲的结结巴巴,用的句子零零碎碎也总比开不了口好的多。突破了心理障碍,建立用英语沟通的信心,再继续不断追求雅致。当您为自己说的不好,写的不好而气馁时,请记得:“Every learner is entitled to make mistakes.”学习的人都有犯错误的权利。
第四十二要诀:发挥创意,多做尝试

上面所说的四十一要诀,可说是很生活化,实用化的学习方法。有志学好英文的人,可以因时制宜,因地制宜的选择其中几项来锻炼自己。也可以发挥创意,另做尝试,找到适合自己的学习方法。学习语言是一种艺术,也是一种不断自我超越的过程,在任何一点上都能起步,在任何一点上都能突破。只要您抱着热忱,毅力和尝试的勇气,再加上良好教材的指引,必定会有成功的一天!!

lavenderdale : 2007-07-20#82
回复: 经济生活中的英语词汇

Highway 主要用于美国,意指“main public road”,即公路或交通要道。高速公路在英语中可译为“expressway”。

lavenderdale : 2007-07-20#83
回复: 经济生活中的英语词汇

商标英语--俏在你的时尚生活中


俺们不喜欢追求BoBo或小资的生活,俺们最爱的是实实在在、脚踏实地的打拼;俺们不学他们逛夜店、吃喝拉撒着洋东西,却不知道名字啥来历;俺们不像他们满嘴中西合璧、不伦不类,俺们认认真真学习英语,就连居家过日子都能学。不知不觉俺发现生活中有好多好玩的东西和英语有关,于是集结了一组商标英语奉献给大家,看看他们盛名之下是什么典故。

  Canon佳能——爱俏的人们很喜欢买她的相机,经典就是经典,佳能其实是经典和真经的意思,名如其实。

  Charade夏利——平民轿车的代表,其实她是各大综艺节目最落俗套的游戏,你比划我猜。

  Cachet嘉士堂药店——本意很贴切,胶囊。

  Daphne达芙妮女鞋——有一阵子受追捧,现在好像口碑一般,实为逃避阿波罗而变成一棵月桂树的女神。

  Dove德芙——最近又是巧克力又是沐浴露的,其实就是只鸽子。

  Donut多那圈——油炸圈饼,绝对的垃圾食品。

  Jelly“明天的明天你还会送我水晶之恋吗?”——就是这东西,果冻。

  Kewpie丘比酱——千万别把人家当成小天使,人家是小玩偶。

  Nestle雀巢咖啡——黄宏说的对就是鸟窝。

  Paramount派拉蒙电影公司——出品顶好的极为重要的影片。

  Rally汽车拉力赛——本意是恢复健康和力量。

  Robust乐百氏——其实是精力充沛的意思。

  Rejoice飘柔——高兴,洗干净了肯定高兴。

  Safeguard舒肤佳——健康的卫士

lavenderdale : 2007-07-20#84
回复: 经济生活中的英语词汇

Useful Words and Phrases

to close an account, to clear an account 结清

to draw money 取款

drawing-out slip 取款单

the number slip 号码牌

a withdrawal form 取款单

to fill in the receipt in duplicate 一式两份填这张收据

teller, cashier 出纳员

lavenderdale : 2007-07-20#85
回复: 经济生活中的英语词汇

Tell me the current rate for RMB, please.

请告诉我人民币的现价。

What\‘s your selling rate for RMB yuan in notes today?

你们今天人民币现钞的售价是多少?

What\‘s the dollar going for today?

美圆今天的售价是多少?

Our buying rate for notes is 523 yuan for 100 dollars.

我们100美圆的现钞买入价是523元。

It\‘s 200 French francs at today\‘s selling rate.

今天的卖出价是200法国法郎。

The buying rate of U.S. dollar notes is 460 yuan per hundred dollars.

美圆现钞买入价是100美圆付460元。

Useful Phrases

buying rate 买进价格

selling rate 卖出价格

lavenderdale : 2007-07-20#86
回复: 经济生活中的英语词汇

银行英语口语1

I‘d like to know if I can draw on my account for payment of things I buy in Tianjin.
我想知道一下我是否能提取存款来支付天津购物的费用。

I want to withdraw 200 dollars from my deposit account.

我要从我的定期存款中支取200美圆。

I want to close my account with you.

我想结束在你们这儿的帐户。

I\‘d like to draw 100 yuan against this letter of credit.

我想从这份信用证上提款100元。

May I draw money against the letter of credit here?

我可以在这儿用这份信用证取钱吗?

Could you tell me my balance?

能否把存款结余金额告诉我?

Please let me know my balance.

请告诉我结余金额。

I think you can draw on this account by cheque in payment of goods.

我以为你可用支票提款支付购物费用。

Your balance at the bank is 300 yuan.

你在本行的结余是300元。

Your deposit is exhausted.

你的存款支净了。

Your letter of credit is used up.

你的信用证用完了。

Please tell me how you wish to draw your money.

请告诉我你希望怎样支款。

Fill our a withdrawal form, please.

请填写取款单。

The letter of credit is exhausted.

信用证上的款子已提清。

The letter at Counter 6 will pay you against your number slip.

六号柜台的出纳员将根据你的号码牌付给你钱。

lavenderdale : 2007-07-20#87
回复: 经济生活中的英语词汇

Customer: Excuse me , but can I draw on my account for payment of things I buy in China ?
顾客:劳驾,请问我能不能提取存款尝付我在中国买东西的费用?
Clerk: Certainly, sir. How much do you draw?
职员:当然可以,先生。您要取多少钱?
Customer: RMB 8,000 please. Would you please tell me my balance?
顾客:请给我人民币8,000元。请把我帐号上的节余金额告诉我好吗?
Clerk: Yes, sir. Your balance is RMB 34,000.
职员:好的,先生。你的帐户余额是人民币34000元。
Customer: I am sorry, but may I ask one more question?
顾客:对不起,我能不能再问一个问题?
Clerk: Of course, please do. What is it?
职员:当然可以了。请问是什么问题?
Customer: What is the interest rate for the saving account?
顾客:储蓄存款的利率是多少?
Clerk: The detailed information is on the board. Please go and see it.
职员:详细的情况在那块利率牌上。请去那里看看吧。
Customer: Many thanks.
顾客:非常感谢。
Dialogue Tow
对话(2)
Customer: Excuse me, but could you help me?
顾客:对不起,能帮我一个忙吗?
Clerk: With pleasure. What can I do for you?
职员:很高兴为您效劳。我能为您做些什么?
Customer: Could you tell me where I can find Mr Zhang?
顾客:请告诉我张先生在哪里,好吗?
Clerk: Sure Miss. Mr Zhang is upstairs.
职员:没问题,小姐。张先生在楼上。
Customer: Thank you very much.
顾客:非常感谢。
Clerk: Not at all, miss.
职员:不客气,小姐。
Dialogue Three
对话(3)
Customer: Do you charge for cheques?
顾客:请问,兑换支票你们收手续费吗?
Clerk: Yes we do. Each cheque you write will cost RMB 2.
职员:是的,我们收手续费。您每开一张支票就要花人民币2元。
Customer: Do I have to deposit a large sum of money if I want to open a chequing-savings account?
顾客:如果我要开一个支票储蓄帐户,我必须存一大笔钱吗?
Clerk: Not necessarily, sir.
职员:不一定的,先生。
Customer: Regarding the interest rate, what is the difference between a savings account and checking account?
顾客:在利率方面,储蓄存款和支票存款有什么不同?
Clerk: Not big difference, sir.
职员:没有太大的区别,先生。
Customer: I see. I would like to open a checking account. Will 300 dollars be enough for a minimum deposit?
顾客:我知道了。我想开一个支票存款帐户。300美圆作最低存款额够了吗?
Clerk: Definitely.
职员:足够了。

lavenderdale : 2007-07-20#88
回复: 经济生活中的英语词汇

缩略语
世界贸易组织《WTO》 WORLD TRADE ORGANIZATION

关税及贸易总协定《GATT》 GENERAL AGREEMENT ON TARIFFS AND TRADE

亚太经济合作组织《APEC》 ASIA PACIFIC ECONOMIC COOPERATION

与贸易有关的知识产权协议《TRIPS》 AGREEMENT ON TRADE RELATED ASPECTS OF INTELLECTUAL PROPERTY RIGHTS

世界知识产权组织《WIPO》 WORLD INTELLECTUAL PROPERTY ORGANIZATION

保护知识产权联合国际局 INTERNATIONAL BOARD OF INTELLECTUAL PROPERTY RIGHT

保护工业产权巴黎公约 PARIS CONVENTION FOR THE PROTECTION OF INDUSTRIAL PROPERTY

商标国际注册马德里协定 MADRID AGREEMENT CONCERNING THE INTERNATIONAL REGISTRATION OF MARKS

商标注册条约《TRT》 TRADE MARK REGISTRATION TREATY

商标注册用商品与国际分类尼斯协定 NICE AGREEMENT CONCERNING THE INTERNA
TIONAL CLASSIFICATION OF GOODS AND SERVICES FOR THE PURPOSE OF THE REGISTRATION OF MARKS

建立商标图形要素国际分类维也纳协定 VIENNA AGREEMENT FOR ESTABLISHING AND INTERNATIONAL CLASSIFICATION OF THE FIGURATIVE ELEMENTS OF MARKS

专利合作条约《PCT》 PATENT CO-OPERATION TREATY

共同体专利公约 COMMUNITY产PATENT CONVENTION

斯特拉斯堡协定《SA》 STRASBOURG AGREEMENT

工业外观设计国际保存海牙协定 THE HAGUE AGREEMENT CONCERNING THE INTERNATIONAL DEPOSIT OF INDUSTRIAL DESIGNS

工业外观设计国际分类洛迦诺协定 LOCARNO AGREEMENT ON ESTABLISHING AND INTERNATIONAL CLASSIFICATION FOR INDUSTRIAL DESIGNS

商标,外观设计与地理标记法律常设委员会(SCT) STANDING COMMITTEE ON THE LAW OF TRADEMARKS, INDUSTRIAL  DESIGN  AND GEOGRAPHICAL INDICATION

国际专利文献中心《INPADOC》 INTERNATIONAL PATENT DOCUMENTATION CENTER

欧洲专利局《EPO》 EUROPEAN PATENT OFFICE

欧洲专利公约 EUROPEAN PATENT CONVENTION

lavenderdale : 2007-07-20#89
回复: 经济生活中的英语词汇

税收英语对话:税务登记
请问如何办理税务登记?

  How do I register with the tax authority?

  纳税人:您好,我是一家外企公司,被批准从事房地产开发,兼营建材销售。请问如何办理税务登记?

  Taxpayer: Hello, My company is a foreign investment enterprise. We are permitted to engage in the development of real estate and the sale of constructive material. Could you tell me how to register with the tax authority?

  税务局:你公司涉及营业税和增值税等不同税种的业务,需分别到地税局和国税局申请登记。

  Tax official: I like to do. According to what you said, your businesses are subject to different kind of tax, such as business tax and value added tax. So you should register with both the national and regional tax authorities respectively.

  纳税人:这两个局有什么区别吗?为什么要同时在两个局登记?

  Taxpayer: what is the difference between the two tax authorities? Why should my company register with the two tax authorities at same time?

  税务局:最大的区别就是负责的税种不同。

  Tax official: the biggest difference is that two tax authorities administer different kinds of tax.

  纳税人:税务登记在时间上有什么要求吗?

  Taxpayer: I see. What is the time requirement for the tax registration?

  税务局:在领取营业执照后30日内提出申请。

  Tax official: the tax registration is due within 30 days after you have received business certificate.

  纳税人:需要什么手续?

  Taxpayer: what should we do in the process of registration?

  税务局:领取并填写申请表。此外,根据不同的经济类型提交不同的资料。

  Tax official: to get and fill in the application form, and present the prescribed materials according to different kind of enterprise.

  纳税人:复印件可以吗?

  Taxpayer: is the copy all right?

  税务局:可以。

  Tax official: yes, it is.

  纳税人:多长时间能够办完登记?

  Taxpayer: how long will my company receive the certificate of the registration?

  税务局:大约在受理申请的30日内。核发登记证时我会通知您。

  Tax official: about 30 days after we received the above the prescribed document.. As soon as your application is approved, I will personally notice you.

  纳税人:费用是多少?

  Taxpayer: what is the charge of the registration?

  税务局:40元。

  Tax official: 40Yuan.

  纳税人:顺便问一下你们的工作电话和时间?

  Taxpayer: by the way, could you tell me your telephone number and working hour?

  税务局:我们的电话号码是64004859.登记时间为上午8:30到11:30,下午1:30到5:00.

  Tax official: our telephone number is 64063331.the working hour is from 8:30 to 11:30 and from 1:30 to 5:00.

  纳税人:谢谢!

  Taxpayer: thank you.

  税务局:不客气!

  tax official: you are welcome.

lavenderdale : 2007-07-20#90
回复: 经济生活中的英语词汇

plug and play 即插即用(=PnP)
plug and socket connector 插销接头
plug cap 插头
plug cluster 多插头端子板
plug n. v. Informal A favorable public mention of a commercial product, business, or performance, especially when broadcast. 【非正式用语】 商业广告:一种商业产品、一个企业或一场表演的公开的有利称赞,尤其是在广播时
authors who plug their latest books on TV talk shows. 在电视谈话节目中为他的新书宣传的作者

lavenderdale : 2007-07-20#91
回复: 经济生活中的英语词汇

point of sale POS机
portfolio n. 公文包;投资组合 部长职务
profile A biographical essay presenting the subject's most noteworthy characteristics and achievements. 人物概评:表现主要人物最值得注意的特点和成就的传记性的文章
A formal summary or analysis of data, often in the form of a graph or table, representing distinctive features or characteristics:概图:对数据的正式概括或分析,经常用曲线图或图表的形式,其表现出事物的明显的特点或特色:

lavenderdale : 2007-07-20#92
回复: 经济生活中的英语词汇

profit margin n.利润率
profit maximization 利润最大, 利润极大化, 最大限度利润
profit of current period 本期利润
profit on treasury stock 处理库存股票收益
profits on paper 虚构利益

lavenderdale : 2007-07-20#93
回复: 经济生活中的英语词汇

proprietor One who has legal title to something; an owner. 业主:对某物有法定所有权的人;主人
proprietary Owned by a private individual or corporation under a trademark or patent: 专卖的,专利的:在一个专利商标或专利权下由个人或企业所有的:
a proprietary drug. 一种专卖药

lavenderdale : 2007-07-20#94
回复: 经济生活中的英语词汇

prospectus A document describing the chief features of something, such as a business, an educational program, or especially a stock offering or mutual fund, for prospective buyers, investors, or participants.企业招股说明书,简介:对某事,比如公司、教学计划,尤指对入股投资的主要特点进行阐明的文件。此文件是为潜在的顾客、投资者或参加者而备
A formal summary of a proposed venture or project: 创立计划书:对计划的企业或工程的正式概括:

lavenderdale : 2007-07-20#95
回复: 经济生活中的英语词汇

proxy statement 股东签署的委托书
proxy
(1)A person authorized to act for another; an agent or a substitute.
代理人:一个被授权替其他人行事的人;代理人或替代者
(2)The authority to act for another.
代理权:替别人行事的权利
(3)The written authorization to act in place of another.
委托书:代表别人做事的书面授权证明
(4)n.attributive.(定语名词)Often used to modify another noun:用于修饰另一个名词:
a proxy vote; proxy troops for a world power.委托人投票;世界大国的代理军队

lavenderdale : 2007-07-21#96
回复: 经济生活中的英语词汇

quit but stay 身在曹营心在汉者
quorum n.(名词)
The minimal number of officers and members of a committee or an organization, usually a majority, who must be present for valid transaction of business.法定人数:委员会或组织最少人数的官员或成员,通常要达到多数,必须出席以确保事务处理的有效性
A select group.挑选出来的一组人

lavenderdale : 2007-07-21#97
回复: 经济生活中的英语词汇

quota management [管理]定额管理
quota of expenditure 消耗标准, 消耗限额
quotation n.引用语, 价格, 报价单, 行情表
quote favourable terms 报优惠价
quote out of context v. 断章取义

lavenderdale : 2007-07-21#98
回复: 经济生活中的英语词汇

receiver破产清算人
Law A person appointed by a court administrator to take into custody the property or funds of others, pending litigation.
【法律】 委托管理人:被指派来接收并计算到期钱款的负责监管悬而未决的诉讼中他人的财产和资金
A person who knowingly buys or receives stolen goods.销赃人:知道货物是偷来的还要买或接收它的人

lavenderdale : 2007-07-21#99
回复: 经济生活中的英语词汇

reject level 废品数量
remainder, rest, balance, residue, residuum, remnant, leavings, remains
These nouns are compared as they denote what is left after a part has been used or subtracted.
这些名词在指一部分被用掉或减去后留下的东西时,通常进行相互比较。
Remainder(剩余款项)and rest, used interchangeably, are the least specific:
Balance 经常具体地指银行户头中提取钱款后剩余的并留给应付款收费帐号的钱,在这个意义上和remainder 和 rest 是同义词.
Residue and residuum refer especially to what is left after something has undergone dissolution, depletion, or diminution: Residue 和residuum 特指某物经历了溶解、损耗或缩减之后剩下的东西:
Remnant denotes a small piece or quantity remaining after the major part has been used:
Remnant 暗指主要部分被用掉之后遗留下来的小片或很少的数量:
Leavings are the culls remaining after what is valuable has been taken away:
Leavings 指有价值的东西被拿走之后剩下的劣质品:
remains often specifically refers to a corpse, it also applies to remnants, fragments, and relics, as of times past: 宴会中留下来未动的菜肴成了厨房人员的美餐。 虽然remains 常具体指一具尸体, 但同时它也指过去岁月的残留、碎片或遗迹:fossil remains

lavenderdale : 2007-07-21#100
回复: 经济生活中的英语词汇

Remainder(剩余款项)
reminder letter 催函
reminder slip 催条

lavenderdale : 2007-07-21#101
回复: 经济生活中的英语词汇

remuneration of labour 劳动报酬
returns A profit or yield, as from labor or investments.
常作 returns 利润:如由劳动或投资产生的利润或收益产率
A formal tax statement on the required official form indicating taxable income, allowed deductions, exemptions, and the computed tax that is due.Also called In this sense, also called income tax return, tax return 所得税申报书:按官方所要求的格式填写的正式税务报告,表明应纳税部分的收入,允许折扣除量、免税额、及应付的估算税值也作 在此意义上也可称作 income tax return, tax return
business profit tax return 营业利润税申报表
consolidated tax return 综合所得税报表
annual return 岁入

lavenderdale : 2007-07-21#102
回复: 经济生活中的英语词汇

revenue account 收入[岁入]帐户, 营业收入帐户[会计], 收益帐, 进款帐
revenue and expenditure account 出入[收支]帐目

day book 日记帐
sales deductions 销货减项
sales on monthly installment 按月付款销售

lavenderdale : 2007-07-21#103
回复: 经济生活中的英语词汇

salvage account 残废料帐户
salvage抢救财货, 获救的财货, 救难的奖金, 海上救助, 抢救, 打捞
scenario
An outline or a model of an expected or a supposed sequence of events:
预料或期望的一系列事件的梗概或模式:情节梗概:戏剧情景或文学作品的梗概
scrap diagnosis 废品分析
scrap value 残余价值, 报废时价值

lavenderdale : 2007-07-21#104
回复: 经济生活中的英语词汇

scrap小片, 废料, 剪下来的图片, 文章, 残余物, 废料
scrape
n.刮, 擦, 擦痕, 刮擦声, 困境
vi.刮掉, 擦掉, 刮出刺耳声
crape n.黑绉绸, 黑绉纱
rape n.掠夺, 强奸, 葡萄渣, 油菜

lavenderdale : 2007-07-21#105
回复: 经济生活中的英语词汇

security analyst证券分析家
security clearance (对参加秘密工作人员等进行的)忠诚调查
security for a loan 贷款担保品
security for the costs of the arbitration proceedings仲裁程序中当事人交付的仲裁费(保证金)
security interest [律]担保物权
security money 保证金
security of tenure 职位[地位]的稳定性(或保证)

sell off v.廉价卖清

lavenderdale : 2007-07-21#106
回复: 经济生活中的英语词汇

abiding: Lasting for a long time; enduring:
abound: To be great in number or amount.
above the average 在一般 水平以上, 中上 在平均数以上
abrupt =steep, sudden
accentuate
To stress or emphasize; intensify:
强调;加强:
“enacted sweeping land-reform plans that accentuated the already chaotic pattern of landholding”(James Fallows)“颁布土地改革计划,加重了本来就混乱的土地所有制形式”(詹姆斯·法洛斯)

lavenderdale : 2007-07-21#107
回复: 经济生活中的英语词汇

accredit To ascribe or attribute to; credit with. 归结于,归因于;属于
accredited party 授信买方即信用证申请人
ado: Bustle; fuss; trouble; bother.纷扰:忙乱;小题大做;麻烦;困扰
allocate: To distribute according to a plan; allot:分拨,分配:根据计划分拨;分配:

allocate, appropriate, designate, earmark
The central meaning shared by these verbs is “to set aside for a specified purpose”:
这些动词共有的中心意思是“分出来用于特定目的”:
He allocated time for recreation; 留给娱乐的时间;
He appropriated funds for public education; 为公共教育拨出的资金;
He designated a location for the new hospital; 指定地点建新医院;
He money earmarked for a vacation. See also Synonyms at assign 专用于度假的费用 参见同义词 assign

lavenderdale : 2007-07-21#108
回复: 经济生活中的英语词汇

acne
acne n.(名词)
An inflammatory disease of the sebaceous glands and hair follicles of the skin that is marked by the eruption of pimples or pustules, especially on the face.
痤疮,粉刺:皮脂腺或皮肤的毛囊发炎,特别是脸上小脓疱的溃烂

lavenderdale : 2007-07-21#109
回复: 经济生活中的英语词汇

analog n.(名词)adj.(形容词)Variant of analogue相似物, 类似情况, 对等的人
analogy
A form of logical inference or an instance of it, based on the assumption that if two things are known to be alike in some respects, then they must be alike in other respects.
类比:一种逻辑推理形式或一个例子,基于这样的假设,如果已知两个事物在某些方面是相似的,那么它们在其它方面也一定是相似的

anguish
n.痛苦, 苦恼vt.使极苦闷, 使极痛苦vi.感到痛苦
anonymity匿名, 作者不明(或不详)
apathetic Feeling or showing a lack of interest or concern; indifferent. Apathy n
apprehension理解, 忧惧, 拘捕
apt易于...的, 有...倾向的, 灵敏的, 灵巧的, 适当的, 切题的, 敏捷, 倾向是
She is apt to take offense easily.

lavenderdale : 2007-07-21#110
回复: 经济生活中的英语词汇

a business letter with a supplemental enclosure.



带有补充附件的商业信函

lavenderdale : 2007-07-21#111
回复: 经济生活中的英语词汇

backhanded反手拍击的, 间接的
bagel百吉饼(先蒸后烤的发面圈)
She balked at the very idea of compromise.她固执地拒绝妥协的想法
Barrel
on the barrelhead Granting, giving, or requesting no credit:以现金的,现付的:不承认、不给或不要信用卡的:
paid cash on the barrel for the car.付现金买了这辆车

lavenderdale : 2007-07-21#112
回复: 经济生活中的英语词汇

brink(峭岸、崖的)边缘
brim(杯, 碗等)边, 边缘, (河)边
rim边, 轮缘, 蓝框
edge刀口, 利刃, 锋, 优势, 边缘, 优势, 尖锐

lavenderdale : 2007-07-21#113
回复: 经济生活中的英语词汇

downer 镇定剂, 令人沮丧的人
doer行为者, 实干家


dose剂量, (一)剂, (一)服
doze To sleep lightly and intermittently.
Nap To sleep for a brief period, often during the day; doze.

lavenderdale : 2007-07-21#114
回复: 经济生活中的英语词汇

商业计划
在具体商业计划的基础上画出整个公司的价值创造树,并基于价值创造树定义每个业务单元的关键价值驱动因素(value driver)和关键业绩指标第二步是找出集团内部的价值创造者(value creator)和价值破坏者(value destroyer),

lavenderdale : 2007-07-21#115
回复: 经济生活中的英语词汇

开心时刻
中文谐音记英文 :)

背单词的过程是枯燥的,一天紧张的学习用下面的方法检查一下今天记住了多少

   根据中英文的谐音,不知对大家背单词是否有用!

   peevish------"劈为尸体"------暴躁的

   hermit-------"何处觅她"-------隐士

   bawdy-------"鸨"----------------淫秽的

   asthma------"阿诗玛"-----------气管炎

   bauble-------"抱吧"-------------不值钱的珠宝(才让你随便拿)

   scrooge------"死固执"----------吝啬的

   howler-------"好乐"-------------滑稽可笑的错误

   howl---------"号、嚎"-----------咆哮,大声哭笑

   belle---------"贝勒"(格格之类的)----美女

   may---------"美"----------------少女

   hustler-------"哈斯勒"(德国队中场)------非常活跃的人

   stamina------"斯塔姆"(荷兰队后卫)------体力、耐力好

   torrid--------"太热的"------------酷热的

   lynch--------"凌迟"---------------私刑处死

   lasso-------- "拉索"(东北话)------绳子

   bale--------"背"(东北话:点背)----灾祸,不幸

   dolt---------"逗他"----------------蠢人

   parsimonious----"怕失去money"---节俭的

   dross--------"渣滓"--------------浮渣,糟粕

   cacophony---"卡壳"------------ 刺耳的声音

   lassitude-------"懒散态度"------没精打采的

   dart-------------"打他"-----------飞标

   fen-------------"粪"---------------泥沼,湿地

   appall---------"我怕"------------惊骇,吓人

   bazaar---------"巴扎"(新疆话)------集市

   gaggle---------"嘎嘎"(鹅叫声)------鹅群

   gargantuan-----"高高大"---------巨大的,高大的

   obstinate------"我不听你的"-----倔强固执的

   ponderous-----"胖得要死"----笨重的

   yokel--------"游寇"----乡下人

   dangle------"荡啊"----吊胃口

   deed--------"地的"----地契

   pugnacious---"派哥们来事儿"(来事儿是找茬的意思)---好斗的

   mourn-----"妈坶!"-----哀悼

   shun-------"闪"------闪避

   pawn------"爬(的)人"---小人物,走卒

   limbo-----"凌波(微步)"(段誉的招)---不稳定,模糊状态

   innuendo---"阴里狠毒"-----暗讽

   taboo-------"他不"------忌讳

   woo--------"喔喔"-----(MM对着帅哥乱叫)求爱

   chap------"扯破"-----(皮肤)皴裂

   rifle-------"来富"-----抢劫

   rout-------"饶他"-----(敌人已经)溃败

   sate------"赛特"------(MM要逛完赛特之后才能)满足

   saturnalia----"洒脱来扭"-----纵情狂欢

   schism-------"撕纸(协议)"----组织分裂

   下面两个词深有体会,所以很牵强的列进来,来点中英文结合的

   forgo------"for狗"----(MM)抛弃(我),是不是把我的爱心拿去喂狗了!

   propitiate-拆分为prop(靠山)+it (它-大款)+ate(吃饭),靠它吃饭---讨好

   souse----"缫丝"--(纺织工业中的一道工序)浸在水中

   sting-----"死叮"----叮蛰

   tantrum---"太蠢!"--(BOSS)勃然大怒

   jabber---"结巴"---说话不清楚

   giggle---"咯咯"---傻笑

   coup-----"酷!"---好主意

   totem----"图腾"-图腾(只是为了收录!)

   caulk----"卡壳"---填塞,堵住

   torpor---"太婆"---(老年人嘛)有气无力的

   hone----"霍霍!"-磨刀(霍霍向牛羊)

   hood----"护的"----头巾(大冬天的,保护耳朵)

   ravel-----"热窝(上的蚂蚁)"---使混乱,使纠缠

   tout------"套他"-----招徕,劝诱

   scowl----"思考"----(当然)皱着眉头(想啦)

   insouciant---in(处于)+"舒心的"---无忧无虑的

lavenderdale : 2007-07-21#116
回复: 经济生活中的英语词汇

智力资本:企业价值的新增长点
Intellectual Capital: The New Value Driver for a Company
价值驱动因素分析在平衡记分卡中的应用 Application of Value Driver Analysis in Bui1ding Balance Score Card.

lavenderdale : 2007-07-21#117
回复: 经济生活中的英语词汇

九种妙法巧记英文单词
约 30% 的单词能用英语本身固有的偏旁部首(词根、词缀)以形释义;另外约 50% 的单词可用读者已熟悉的英语单词、汉语拼音作为偏旁部首进行创造性的说文解字,其余的单词则可在音、形、义方面进行奇特联想记忆,从而使得英语单词的识记变得事半功倍,趣味盎然。
  一、合成记忆法
  有些汉字,比如"明""解"等属于合成字。"日"即太阳,是白天光明的来源;"月"即月亮,是黑夜光明的来源;所以"明"就由"日"和"月"两个字合成而来。又,古时候人们宰牛是将"刀"放在"牛"的"角"后开始将其解体的,所以,"解"字就由"角""刀"和"牛"三个字合成而来。在英语词汇里有与此类似的合成词,这些合成词是由两个或两个以上的具有独立意义的子词组合而成的,而且合成词的意义通常就是其构成中子词意义的叠加与复合。根据子词与合成词的内在关系记忆英语单词,就好比是对合成汉字进行"以形说义"一样。所以,我们把合成记忆法看作是英语单词"说文解字"之一。
  1 football n. 足球,足球比赛 〔foot脚、足,ball球;主要靠脚踢来进行的球赛〕
  2 himself pron. 他自己,他亲自 〔him他,self自己〕
  3 overcome vt. 战胜,克服 〔over越过,come来;努力地越过各种障碍而来〕
  4 sometime ad. 将来某个时候,过去某个时候 〔some某一,time时候〕
  5 widespread a. 分布广的,散布广的 〔wide宽广的,spread散布、蔓延〕
  二、构词分析法
   汉字的偏旁部首是同部字的共同形旁,同时它们还起着共同的表意作用。在"相、盯、看、睿、瞥"这组字中,有一个共同的构成部分"目"字,它不仅使每个字都具有用眼睛观看的基本意义,还使这组字成为同部字。 像汉字由偏旁部首组成一样,许多英语单词也是由词根、词缀按照一定的逻辑联系构成的。单词数量虽然浩瀚如海,但常用的词根、词缀数量和汉字的偏旁部首差不多,只有二三百个。若利用词根、词缀对英语单词进行构词分析和解形释义,单词既好认又好记,词义一目了然。如果像归纳分析同部汉字那样归纳分析同根的英语单词,还可举一反三,触类旁通,很快地记住一组组的单词。这方面,构词分析法与汉字的"以形说义"有异曲同工之妙,可以说是英语单词的"说文解字"之二。
   词根是一个单词的核心部分,它表示单词的基本词义。有的词根能单独使用而成为单词,叫做"自由词根"或"根词"。前缀是加在词根或单词前面的部分,它具有一定的含义,能改变、限制或加强词根和单词的含义。前缀的表示方式是在字母或字母组合后面加一短横,如in-。后缀是加在词根或单词后面的部分,对词根和单词的意义进行补充。常用的后缀有名词后缀、动词后缀、副词后缀和形容词后缀四种形式。后缀的表示方式是在字母或字母组合前面加附一短横,如-er。中缀是在单词里起连接作用的字母或字母组合。
  1 advise vt. 劝告,建议   〔前缀ad-对、向,词根vis看,-e动词后缀;就某件事应该如何做向别人提出自己的看法〕
  2 invisible a. 看不见的,无形的〔前缀in-不、无,词根vis看,形容词后缀-ible可…的;不可能被看见的〕
  3 revise vt. 复习,修改   〔前缀re-再、又,词根vis看,-e动词后缀;为了究错而再次查看〕
  4 television n. 电视,电视机   〔词根tele远,词根vis看,-ion名词后缀;通过电波由远处传来可供观看的图像〕
  5 visual a. 看得见的,视觉的   〔词根vis看,形容词后缀-ual…的;看得见的〕
  注意:①同一词根或词缀有变体形式,词根、词缀也存在着同形异义、异形同义的情况。②读者在初学时不宜孤立地背记词根和词缀,要在常用词汇的构词分析中循序渐进,日积月累地学习和记忆词根、词缀等构词知识,否则越学越糊涂。 凡是能用 词根和词缀 记忆的单词,《三三速记》丛书都一一进行了详细的构词分析,读者可以在潜移默化的过程中牢记那些难以掌握的词根和词缀
  三、借梯上楼法
  我们稍微留心一下就会发现,尽管汉字和英语单词是两种截然不同的语言文字,但它们有着共同的表现形式:汉语拼音字母与英文字母同形。这就使得某些汉字的拼音字母组合(对无关紧要的拼音声符进行省略)与一些英语单词的英文字母组合恰好相同。对于常用的汉字,我们已基本上烂熟于心,若利用汉语拼音为中介与英语单词进行奇特联想,就能既快又牢地记住英语单词。我们都知道,汉语里有异音异义的同形字,英语里有异音异义的同形词,而我们这里采用的可以说是一种特殊的"汉英同形字词记忆法"。在此,我们将汉语拼音比作梯子,记住了单词喻为上楼,故称为"借梯上楼法"。
  1 ban n. 禁令,禁止 〔颁〈ban〉布禁令〕
  2 die v. 死,死亡 〔谍〈die〉报工作危险,多是九死一生〕
  3 hang vi. 悬挂,吊着 〔吊着嗓子,引吭〈hang〉高歌〕
  4 pin n. 别针,针饰 〔针饰是精品〈pin〉〕
  5 song n. 歌曲,歌声 〔送〈song〉你一首歌〕
  四、庖丁解牛法
  当一些英语单词比较长而无法用合成记忆法和构词分析法来识记时,我们就可以运用庖丁解牛法尝试一下。此法原理出自中学课本里的古文《庖丁解牛》所记叙的故事。文中说庖丁在解剖牛体时,技艺高超,动作敏捷,姿态优雅,原因就是他对牛体的骨架脉络结构了然在胸,知道关键环节之所在,故能操刀自如,游刃有余。据此,对于那些较长的单词,我们可以先仔细观察其词形特征,从便于记忆的角度出发,将其人为地分解成自己所熟悉的单词、英文字母和汉语拼音、拼音字母或拼音的首字母,然后用奇特联想法串起来,造成了深刻印象,就能达到以旧带新、速记单词的目的。庖丁解牛法实际上就是合成记忆法、构词分析法以及借梯上楼法融合之后的演变,当属英语单词的"说文解字"之三。
  1 ache vi./n. 疼痛 〔一(a)扯〈che〉绷带,伤口就疼〕
  2 banquet n. 宴会 〔宴会未过半〈ban〉,宾客却〈que〉退〈t〉席〕
  3 career n. 生涯,职业 〔家长都关心(care),儿〈er〉子的职业〕?
  4 desire v./n. 愿望,要求 〔愿望得〈de〉到满足,先生(sir)见到嫦娥〈e〉〕
  5 island n. 岛,岛屿 〔岛是(is)水中的陆地(land)〕
  6 panda n. 小熊猫 〔小熊猫盼〈pan〉长大〈da〉〕
  7 rare a. 稀有的,难得的 〔人〈r〉是(are)稀有的高级动物〕
  8 shoulder vt. 肩负,承担 〔应该(should)让儿〈er〉子肩负重任〕
  9 tenant n. 房客 〔房客一巴掌,揍扁十(ten)蚂蚁(ant)〕
  10 weather n. 天气,气象 〔我们(we)正在(at)听她(her)预报天气〕
  五、明察秋毫法
   在学习中文识记汉字的过程中,我们常将一些诸如"括"与"扩"这样的同音字、"京"与"津"这样的近音字以及"向"与"何"这样的近形字归纳整理出来,比较异同以便强化记忆。英语词汇中的同音词、近音词和近形词也不少,它们的差异细微,以至于我们在学习过程中,一不小心就会出错。所以,在识记这些单词时,我们同样可从自己已学过的词汇里找出其同音词、近音词或近形词,着重留意它们的不同之处,进行辨异对比,就不会再轻易地张冠李戴了。
  1 flour n. 面粉,粉状物 〔同音词〕花(flower)蜜像面粉(flour)
  2 path n. 小路,小径 〔近音词〕经过(pass)小路(path)
  3 toe n. 脚趾,足尖 〔近形词〕足尖(toe)就是脚的顶端(top)
  由近形词比较记忆法还可引伸出同尾词比较记忆法:
  4 flood n. 洪水,水灾 〔同尾词〕洪水(flood)之中,木头(wood)漂流
  5 scream vi. 尖叫 n. 尖叫声 〔同尾词〕夜里做恶梦(dream),发出尖叫声(scream)
  若将近形词比较记忆法与借梯上楼法融会变通一下,我们还可以如此记忆英语单词:
  6 lung n. 肺 〔近形词〕狼〈lang〉心狗肺(lung)
  7 van n. 有篷载重汽车,运货车 〔近形词〕运货车(van)上是盐〈yan〉包
  此外,若将近形词比较记忆法作进一步的引申,我们还可将other和order做为词首词尾字母相同的 首尾词 进行联想记忆;可将teacher和butcher作为 同尾词 进行联想记忆;可将burst和nurse作为 同腰词 进行联想记忆;可将garden和pardon作为 腰尾词 进行联想记忆;可将custom和stomach作为 同部词 进行联想记忆。
  六、词形颠倒法
  将汉字"干"颠倒过来写就是"士",再将"由"颠倒一下就成了"甲",这是一种简捷的汉字识记方法。无独有偶,在英语词汇里存在同样的情况,将某些单词的字母组合反顺序写出来观察,就变成了另外一些单词,即它们两两之间的词形也是互为颠倒。对这样的英语单词用奇特联想法以旧带新,不仅令人兴趣盎然,而且可以达到速而准的记忆效果。
  1 evil n. 罪恶 〔颠倒词〕生活(live)一颠倒,变成了罪恶(evil)
  2 net n. 网 〔颠倒词〕十(ten)张网(net)
  3 pot n. 壶,罐 〔颠倒词〕壶(pot)的盖子在其顶端(top)
  如果将词形颠倒法与借梯上楼法融合之后延伸一下,我们还可以如此记忆英语单词:
  4 nut n. 果仁,干果 〔颠倒词〕吞〈tun〉食果仁(nut)
  5 new a. 新的 〔颠倒词〕新(new)闻〈wen〉
  七、子母词联想法
  我们都还记得,当初我们学会了"大""尺"和"采"等汉字以后,师长们是这样教我们识记生字的:"大"字头上加一横就是"天"字,"尺"字下面添两点就是"尽"字,"采"字右边增补三撇就是"彩"字。相应地,有些英语单词在词形上也是由一些子词在前面或后面加上其它字母或字母组合构成的。若用奇特联想法将子词与包含着子词的母词进行串记,就能利用所熟知的单词作为提示线索,来帮助记忆陌生的单词,如此即可减轻记忆负担,提高学习效率。
  1 elbow n. 肘 〔子母词〕曲肘(elbow)成弓(bow)
  2 giant n. 巨人 〔子母词〕巨人(giant)喜食小蚂蚁(ant)
  3 height n. 高度 〔子母词〕高度(height)达八(eight)尺
  若将借梯上楼法引入子母词联想法,我们还可以如此记忆英语单词:
  4 avenue n. 林荫道,大街 〔子母词〕林荫道(avenue)上的落叶,无人清扫遭虐〈nue〉待
  5 morning n. 早晨,上午 〔子母词〕宁〈ning〉静的早晨(morning)
  八、逻辑归纳法
  在我们初学汉语且识记的汉字达到一定的数量之后,师长们就会告诉我们这样一些方法:将意义相近的字如"抓"与"握",意义相反的字如"黑"与"白",意义相关的字如"春、夏、秋、冬"分门别类归纳一下,便于联想记忆和复习巩固。像这种识记汉字的方法,我们可直接照搬过来用以记忆英语单词,以近义、反义或词义相关的标准进行联想记忆,要比孤立、零散地记单词效果好得多,例举略。
  九、音义联想法
   世界上任何民族的语言,都存在一些模拟大自然声响的拟声词。例如,汉语中有模拟狗叫的"汪汪"声、模拟物体坍塌的"哗啦"声和模拟敲锣的"当当"声。英语中不仅有拟声词,而且还有音译词,它们和汉语中的拟声词一样,其发音与词义有着紧密的联系,易于联想便于记忆。受拟声词和音译词记忆效果的启发,我们可以有意识地利用汉语的发音模拟英语单词的读音,并将单词的读音与其词义联想起来进行记忆,这种方法叫做音义联想法或者谐音法。 该法能达到闻其声知其义的效果,读过两遍即可做到过"耳"不忘。使用音义联想法时必须注意:①掌握国际音标的准确拼读。②要因词施用,不可勉强而为。③只把谐音作为记忆单词的辅助手段和提示线索,不依赖谐音拼读单词。
  1 模拟生物或物体发出声响的拟声词。
  ① cough n./vi. 咳嗽 ② tick n.( 钟表的)滴答声
  2 由单词发音转化而来的音译词
  ③ engine n.引擎,发动机 ④ humour n.幽默
  3 将单词发音与其词义进行联想的谐音词。
  ⑤ candy n. 糖果〔看弟(谐音)吃糖果,自己流口水〕 ⑥ holy a. 神圣的 〔神圣的厚礼(谐音)〕
  ⑦ myth n. 神话〔神话是秘事(谐音)⑧ sleev n. 衣袖 〔使力舞(谐音)衣袖〕

lavenderdale : 2007-07-21#118
回复: 经济生活中的英语词汇

谐音记单词
许多单词运用谐音法记忆,具有简单直观,生动有趣,过目难忘的效果

assassin “暗杀星”-----刺客
ambush“暗布施”-----埋伏
ambulance “安保难死”-----救护车
apparition“爱爬你身”-----幽灵
aviation“爱飞爱升”-----航空(学)
bellicose“把你口撕”-----好战的
burnish“把你拭”-----檫亮
chrysanthemum“库里鲜花满”-----菊花
clinic“可理你疴”-----诊所
collide“磕来”-----碰撞
confess“肯反思”-----忏悔
corpulent“高膘能”-----肥胖的
cosmetic“可使面体”(体面一些)-----化妆品
curriculum“课里求能”-----课程
deceive“底细捂”-----欺骗
deluge“跌流质”-----暴雨
ecstasy“阿四特喜”-----狂喜
embryo“暗哺你哟”-----胚胎
eternal“已特老”-----永恒的
famish“乏米食”-----饥饿
fascinate“花死你”-----迷住
feast“肥死他”-----盛宴
fatigue“乏体格”-----疲劳
gauge“给值”-----测量
guilty“疚体”-----有罪的
hedonism“戏得你生”-----享乐主义
hegemony“骑街骂你”-----霸权
itinerant“易地拉练”-----巡回的
legitimate“理据特密”-----合理合法的
mosquito“貌似急偷”-----蚊子
noxious“落舌死”-----有毒的
obscene “恶心”-----淫秽下流的
oven“阿温”-----炉子
pumpkin“胖金”-----南瓜
pistol“必死透”-----手枪
translucent“穿似露身”-----半透明的
virgin“万金”(小姐)-----处女
abortion  "尔不生"-----流产,堕胎
affectation  "爱妃抬身"-----娇揉做作
bonanza  "宝粘着"-----富矿带,致富之源connoisseur  "靠你筛"(选)-----鉴赏家
dormant  "多闷"-----休眠的
emigrate  "爱觅鬼"(佬)-----移居(国外)
grumpy  "孤狼癖"-----性情暴躁的
hermit  "何觅他?"(云深不知处)-----隐者
heterogeneous  "和它有距离二丝"-----异类的
homogeneous  "毫无距离二丝"-----同类的
immigrate  "已觅鬼"-----移居(入境)
impeach  "应批斥"-----弹劾
lottory  "拿头利"(乐透你)-----抽奖,奖券
peninsula  "毗邻秀澜"(面向大海)-----半岛scavenger  "死皆闻者"-----食腐动物
tangeble  "腆着宝"(怀小孩)-----有形的,可触知的

lavenderdale : 2007-07-21#119
回复: 经济生活中的英语词汇

英语形近词趣味串记

编者按:英语中存在大量的形近词,随着英语词汇量的增加,越来越多的形似但意不同的英语单词渐渐困扰起我们。下面给出了大量的英语形近词,而且巧妙地按意思串起了一些幽默的句子,希望对大家学习单词有一点帮助。诚然,我们不提倡大家通过这种方法来学习单词,不够能够让各位在枯燥的学习英语背记单词后闲来无事的时候看一看,放松一下心情也就足够了。

同-eed:喂(feed)养(breed)行为(deed)确实(indeed)需要(need)芦苇(reed)种子(seed)加杂草(weed)。
同-lame:跛子(lame)怪(blame)火(flame)。
同-edge:楔形(wedge)篱笆(hedge)保证(pledge)都有边(edge)。
同b-tter:黄油(butter)苦(bitter)一点(bit)更好(better)。
同-eam:队(team)里的横梁(beam)有裂缝(seam)。
-heat:骗子(cheat)的小麦(wheat)加热(heat)能吃(eat)。
同do-e:鸽子(dove)服药(dose)打瞌睡(doze)。

同-ridge:桥梁桥梁桥(bridge)有梁(ridge),梁如加氟(f~谐音)是冰箱(fridge),梁如破(por-谐音)了喝稀汤(稀汤即粥porridge)。
同-ttle:瓶子(bottle)易碎(brittle)因战斗(battle),小壶(kettle)虽小(little)安顿(settle)牲口(cattle)。
同-est串记:最好(best)害虫(pest)筑巢(nest)西(west),惟恐(lest)测试(test)马甲(vest)余(rest)。
同-mulate串记:冒充(simulate)是模拟(simulate),加t成刺激(stimulate)。规划(formulate)是形式(form),添加(ac-)成累积(accumulate)。
同s-eam:小河(stream)蒸汽(steam)缝(seam)里飘,有屎(s谐音)奶油(cream)要尖叫(scream)。
同f-m:农场(farm)坚硬(firm)公司(firm),来自(from)泡沫(foam)形式(form)。
同-ock:公鸡(cock)穿着短袜(sock)走,嘲笑(mock)岩石(rock)锁(lock)码头(dock)。
同-culate:线路圆的(circula-→circular)才循环(circulate),只有可(cal~谐音)靠才计算(calculate)。善于表达(articulate)有艺术(art),投机(speculate) 特别(spec-→special)靠推断(speculate)。

象形词义串联记忆背诵句
一、3字母类
同~ad串记:坏(bad)男孩(lad),疯(mad)爹的(dad),坐在垫子(pad)上悲哀的(sad)。
同~ag串记:落后(lag)袋子(bag)用破布(rag)做标签(tag)。
同a~m串记:瞄准(aim)用武器(arm)。
同~am串记:假冒(sham)火腿(ham)果酱(jam)夹(ja~谐音),堵塞(jam)大水坝(dam)。
同~an串记:罐头(can)看,黑(tan)象碳。盘子(pan)盘,男人(man)蛮,禁令(ban)颁。带蓬货车(van)布是帆,扇子(fan)煽动是要反——押韵的尾字均为相应单词谐音。
同~ap串记:打盹(nap) 帽子(cap)轻轻叩(tap),地图(map)大腿(lap)生裂口(gap)。
同~ar串记:焦油(tar)罐子(jar)耳朵(ear)卤(橹oar),汽车(car)战争(war)拦(bar)远处(far)。
同a~t串记:蚂蚁(ant)适合(apt)艺术(art)行为(act)。
同~at串记:席子(mat)拍子(pat)帽子(hat)堵,猫(cat)吃(eat)肥(fat)鼠(rat)变蝙蝠(bat)。
同~aw串记:按法律(law)生(raw)爪子(paw)应该在颌部(jaw)锯开(saw)。
同~ax串记:斧子(ax)打腊(wax)收传真(fax)税(tax)。
同~ay串记:日期(day)对,快乐(gay)给。射线(ray)锐,干草(hay)黑。放(lay)要垒,付(pay)要赔。海湾(bay)在北,问路(way)喊喂。说话(say)是谁?可以(may)才美——末尾字均为相应单词谐音。
同b~d串记:投标(bid)一张发芽(bud)的坏(bad)床(bed)。
同b-g串记:乞求(beg)一大(big)袋(bag)臭虫(bug)。
同bu~串记:但是(but)在公汽(bus)上买(buy)了生臭虫(bug)的花芽(bud)。
同~ea串记:海里(sea)豌豆(pea)象茶叶(tea)。
同~ee串记:看(see)蜜蜂(bee)收费(fee)。
同~eg串记:求(beg)要拜(be~谐音),腿(leg)能来(le~谐音),鸡蛋(egg)举例(e.g.)挨个(e.g.谐音)摆。
同~en串记:十(ten)只钢笔(pen),换只母鸡(hen)。
同~et串记:让(let)坐喷气(jet)还(yet)设(set)赌(bet),空气潮湿(wet)网(net)爱畜(pet)。
同~ew串记:缝(sew)新(new)衣,露水(dew)滴(de~谐音),咀嚼思量(chew)真生气(ch~谐音),很少(few)乘务(crew)怪全体(crew指全体乘务员)。
同fa~串记:扇子(fan)肥(fat),传真(fax)远(far)。
同gu~串记:胶姆糖胶姆糖(gum),中间一变是健身房(gym)。如果尾巴来变化,不操家伙(guy)就操枪(gun)。
i.e. e.g. etc.三个常用缩略词意义易混,串记:爱衣(谐音)是即(i.e.),象蛋(egg)是例(e.g.),等等(etc.)略作e t c。
同~ie串记:往下躺(lie),要说谎(lie),带结(tie)馅饼(pie)即(i.e.)死亡(die)。
同~id串记:命令(bid)除去(rid)盖(lid),帮助(aid)一小孩(kid)。
同~ig串记:猪(pig)皮(pi~谐音)挖(dig)地(di~谐音)把大(big)比(bi~谐音)。
同-im串记:边缘(rim)太暗(dim),瞄准(aim)他(him)难。
同~in串记:罐头(tin)论“听”,钉子(pin)“拼”,有罪(sin)之人反而赢(win)——引号内字为相应谐音。
同~ip串记:唇(lip)里(~li~谐音)口水醮(dip)多滴(di~谐音),轻轻叩击(tip)指间提(ti~谐音)。
同~it串记:一点(bit)坑(pit),靠打击(hit),坐(sit)着适合(fit)靠智力(wit)。
同jo~串记:工作(job)漫步(jog)真喜悦(joy)。
同la~串记:实验室(lab),有法规(law),落后(lag)男孩(lad)放(lay)大腿(lap)。
同ma~串记:男人(man)是疯子(mad),地图(map)可以(may)当席子(mat)。
同~ob串记:哭泣(sob)工作(job)遭抢劫(rob)。
同~od串记:上帝(god)点头(nod)拿杆棒(rod)。
同~ot串记:圆点(dot)就象破(po~谐音)坛罐(pot),天气多(lot)热(hot)不(not)腐烂(rot)。
同ow~串记:猫头鹰(owl)欠(owe)自己的(own)。
同~ow串记:现在(now)奶牛(cow)弯腰(bow)多么(how)低(low),排行(row)播种(sow)牵引(tow)多吃力——其中,播种(sow)谐音“收”(有种就有收),牵引(tow)谐音“拖”(牵引就是去拖)。
同~ox串记:狐狸(fox)盒子(box)装牛(ox)。
同~oy串记:高兴(joy)使高兴(enjoy),男孩(boy)玩具(toy)新。
同pi~串记:猪(pig)派(pie)坑(pit)中钉(pin)。
同r~b串记:抢劫(rob)时肋骨(rib)受摩擦(rub)。
red相关单词串记:红(red)床(bed)芦苇(reed)放,摆脱(rid)杆(rod)和棒。
同~ry串记:试一试(try)干(dry)哭(cry)。
同s~y串记:间谍(spy)狡猾(sly)天(sky)说(say)羞(shy)。
同su~串记:太阳(sun)出,数(谐音“诉”sue)总数(sum)。
同ta~串记:焦油(tar)轻轻叩(tap),黝黑(tan)交税收(tax)。
同~ub串记:球棒(club)擦(rub)澡盆(tub)。
同~ue串记:由于(due)提示(cue)遭起诉(sue)。
同~ug串记:地毯(rug)用药(drug),臭虫(bug)拥抱(hug),猛拉(tug)插头(plug)掉。
同~un串记:对着太阳(sun)跑(run),拿枪(gun)开玩笑(fun)。
同~up串记:暗示(cue)可以切割(cut)杯子(cup)——特异功能。
同~ut串记:但是(but)要放在(put)小屋(hut)外面(out)砍(cut)坚果(nut)。
同~uy串记:买(buy)家伙(guy)。
同we~串记:结婚(wed*)像一张潮湿的(wet)网(web)。
二、4字母类

同ac~e串记:每英亩(acre)田地都是受了疼痛(ache)得来的。
同~ace串记:脸面(face)肥死,鞋带(lace)勒死,步子(pace)配死,比赛种族(race)是瑞士——末尾两字为相应谐音。
同~ack串记:麻袋(sack)缺乏(lack)挂物架(rack),背后的(back)包裹(pack)要捆扎(pack)。
同~age串记:定鸟笼(cage)规格(gage)标准(gage),看每页(page)工资(wage)愤怒(rage)。
同~ail串记:铁轨(rail)尾巴(tail)不能拽,指甲(nail)提桶(pail)只会败(fail)。监狱(jail)欢呼(hail)下雹(hail)来,邮寄(mail)邮件(mail)用航海(sail)。
同-ake串记:湖(lake)上耙子(rake)蛋糕(cake)烤(bake),醒来(wake)带走(take)缘故(sake)造(make)。
同~aid串记:疯狂(mad)少女(maid)少件衣(~i~谐音),虽有帮助(aid)遭袭击(raid)。
同~ain串记:下雨(rain)因疼(pain)糟,所获(gain)主要(main)成徒劳(vain)。
同~air串记:头发(hair)黑(h拼音首),金发(fair)飞(f拼音首),派(pair谐音)是成双又成对——流行语“派对”的“派”由pair音译而来。
同~ale串记:雄性(male)苍白(pale)有故事(tale),出售(sale)刻度(scale)会变质(stale)。
同~all串记:礼堂(hall)墙(wall)高(tall)球(ball)落(fall)叫(call)。
同~alm串记:棕榈(palm)王国(realm)行,风平浪又静(calm)。
同~ame串记:温顺(tame)跛子(lame)挣名誉(fame),同样(same)名字(name)玩游戏(game)。
同~and串记:带子(band)绑,手(hand)出汗,沙滩(sand)有伞,登陆(land)难——尾字为各单词除字母d外的谐音。
同~ang串记:猛击(bang)砰砰响(bang),吊死(hang)狗匪帮(gang)。
同~ant串记:喘气(pant)要(want)吃蚂蚁(ant)。
同~ard串记:院子(yard)论码(yard)要保护(ward),卡片(card)硬难(hard)把力努(hard)。
同~are串记:赤 裸(bare)野兔(hare)要照顾(care),车费船费(fare)敢(dare)稀疏(rare)?
同~ark串记:黑暗(dark)到(d拼音首),狗不(b拼音首)叫(bark),云雀(lark)公园(park)没(m拼音首)记号(mark)。
同~arn串记:警告(warn)学习(learn)用谷仓(barn)赚钱(earn)。
同~ase串记:花瓶(vase)基底(base)情况(case)容易(ease)了解。
同~ast串记:快速(fast)向东(east)扔和投(cast),过去(past)巨大(vast)落最后(last)。
同~ate串记:同事配偶(mate)命运(fate)比(rate),约会(date)大门(gate)恨(hate)晚(late)去。
同~ath串记:洗澡(bath)数学(math)读,誓言(oath)走小路(path)。
同-ault串记:袭击(assault)有错(fault)要罚(fa~谐音)。
同~ave串记:铺路(pave)有(have)洞(cave)用浪(wave)救(save)。
同~awn串记:黎明(dawn)诞(dawn谐音),草坪(lawn)烂(lawn谐音),打个哈欠(yawn)表示厌(yawn谐音)。
同bee~串记:牛肉(beef)啤(beer),含蜂(bee)蜜。
Bible table able串记:书桌(table)能够(able)放两(bi-)本圣经(Bible)。
同b~ll串记:钟铃(bell)圆象球(ball),帐单(bill)买公牛(bull)。
bolt belt melt串记:皮带(belt)栓子(bolt)化(melt)了卖(me~谐音)。
同bul~串记:公牛(bull)体积大(bulk),眼睛象灯泡(bulb)。
同bu~y串记:串记:别要太繁忙(busy),小心被埋葬(bury)。
同ca~e串记:咖啡馆(cafe)鸟笼(cage)有洞(cave)小心(care)蛋糕(cake)情况(case)。
同cas~串记:扔掉(cast)装现金(cash)的盒子(case)。
同c~ip串记:剪成(clip)碎片(chip)。
同cl~p串记:大腿(lap)可(c~谐音)拍打(clap),嘴唇(lip)可(c~谐音)剪夹(clip)。
同c~u~e串记:治疗(cure)线索(clue)里面有暗示(cue)。
同d~ck串记:码头(dock)甲板(deck)上有只鸭(duck)。
同dee~串记:认为(deem)鹿(deer)的行为功绩(deed)很深(deep)。
同d~ll串记:玩偶(doll)一定愚钝(dull)。
dust dusk desk串记:放学是黄昏(dusk),书桌(desk)落灰尘(dust)。
同do~e串记:鸽子(dove)服药(dose)打瞌睡(doze)。
drag drug drum串记:拖(drag)腰(药drug)鼓(drum)——安塞腰鼓闻名中外。
同~ead串记:死(dead)读书(read)会导致头(head)象铅(lead)一样重。
同~eam串记:队(team)里的横梁(beam)有裂缝(seam)。
同~ear串记:A.听说(hear)亲爱的(dear)怕(fear)生育(bear),穿衣(wear)掉泪(tear)吃洋梨(pear)。B.生育(bear)痛苦必须忍(bear),撕裂(tear)掉泪(tear)是因疼。齿轮(gear)穿衣(wear)遭磨损(wear),年年(year)附近(near)熊(bear)咬人。C. No bear,no rear. 没生就没养:先有生,后有养——rear“养”又有“后部的”意。
同~eat串记:座位(seat)敲打(beat)变整洁(neat),肉食(meat)加热(heat)细菌绝。
edit emit exit elite 串记:出口(exit)精心校订(edit),才能发射(emit)出精英(elite)。
同~eem串记:似乎(seem)认为(deem)该相信(deem)。
同~ell串记:铃声(bell)叫喊(yell)告诉(tell)好(well),砍倒(fell)地狱(hell)卖(sell)细胞(cell)。
同~end串记:弯曲(bend)倾向(tend)要照顾(tend),借出(lend)送走(send)去修补(mend)。
同~ense串记:稠密(dense)“等死”,紧张(tense)“疼死”,感官感觉(sense)真“神死”——引号内为相应单词谐音。
同~ent串记:弯曲(bent)的帐篷(tent)租金(rent)一分(cent)钱。
同~est串记:最好(best)害虫(pest)筑巢(nest)西(west),惟恐(lest)测试(test)马甲(vest)余(rest)。改目的(goal)进监狱(gaol)。
exist exit串记:没有出路(exit)那能生存(exist生活、存在)。
同f~d串记:喜爱(fond)被发现(find),要有基金(fund)建(found)。
同fil~串记:文档(file)充(fill)胶片(film)。
同fi~m串记:坚硬的(firm)胶片(film)。
同fla~串记:垂下物(flap)是平坦(flat)并有裂缝(flaw)的旗子(flag)。
同f~ll串记:一充(fill)就满(full),一落(fall)就砍(fell)。
同f~m串记:农场(farm)坚硬(firm)公司(firm),来自(from)泡沫(foam)形式(form)。
fold folk fork串记:民间的人们(folk)折(fold)刀叉(fork)。
同f~st串记:快速(fast)出拳(fist)争第一(first)。
同f~x串记:传真(fax)固定(fix)狐狸(fox)。
同go~d串记:黄金(gold)好(good),上帝(god)到。
golf gulf wolf串记:海湾(gulf)高尔夫(golf)场地有匹狼(wolf)。
hand hind hint串记:手(hand)放在后部(hind)做暗示(hint)。
同hal~串记:礼堂(hall)半(half)边要止步(halt)。
同ha~e串记:野兔(hare)有(have)恨(hate)。
同~hat串记:戴帽子(hat)的什么(what)人在那(that)聊天(chat)。
同hea~串记:听说(hear)治愈(heal)了一大堆(heap)头(head)热(heat)病。
同hell~串记:哈罗(hello)没开口(o),阴间地狱(hell)走。
同her~串记:她(her)这里(here)的兽群(herd)是英雄(hero)。
同~hip串记:船和舰(ship),备皮鞭(whip)。
同h~ll串记:礼堂(hall)小山(hill)象地狱(hell)。
同hu~t串记:打猎(hunt)伤害(hurt)小屋(hut)。
同~ice串记:稻米(rice)美好(nice)老鼠(mice)恶(vice),离了冰快(ice)不能活。
同~ide串记:潮汐(tide)边缘(side)广(wide),骑马(ride)皮革(hide)藏(hide)。
同~ild串记:温和的(mild)、野蛮的(wild),都是前生修(build)来的。
同~ile串记:文档(file)发,堆头(pile)怕,瓷砖瓦片(tile)快要塌,英里(mile)太远遭人骂——fi~ pi~ ti~ mi~分别谐音为“发”、“怕”、“塌”、“骂”。
同~ilk串记:丝绸(silk)白,象牛奶(milk)。
同~ill串记:作坊(mill)象小山(hill),帐单(bill)来充满(fill),直到(till)问遗愿(will),杀死(kill)用药丸(pill)。技能(skill)能让静静地(still)溅(spill),激动(thrill)能往寒冷(chill)里钻(drill)。
同~ind串记:头脑(mind)后部(hind)很善良(kind),发现(find)有风(wind)就捆绑(bind)。
同~ine串记:我的(mine)矿井(mine)线(line)九(nine)条,吃饭(dine)好(fine)闪耀(shine),松树(pine)皮(p谐音)煨(wi~谐音)酒葡萄(wine)。
同~ite串记:引用(cite)风筝(kite)叮咬(bite)的位置(site)。
同~ing串记:国王(king)长翅膀(wing),铃响(ring)把歌唱(sing)。
同~ipe串记:时机成熟(ripe)擦(wipe)管子(pipe)。
同~ire串记:防火(fire)太疲倦(tire),不要租(hire)电线(wire)。
同~ish串记:但愿(wish)盘子(dish)里有条鱼(fish)。
同~ity串记:因为少绿地,城市(city)令怜惜(pity)。
同~ive串记:五(five)人潜水(dive)死,给(give)你一命活(live)。
同~ix串记:六个(six)固定(fix)易混合(mix)。
同ju~y串记:七月(July)七,陪审团(jury)曲(l→r)。
同lam~串记:跛(lame)羔羊(lamb)点灯(lamp)乱跑(lamp谐音)。
同~law~串记:按(n谐音)法令(law),修草坪(lawn),谁的爪子(claw)缝(flaw)拂(f拼音首)平。
同l~af 串记:一块面包(loaf)碎,象快叶子(leaf)飞。
同lim~串记:肢翼(limb)石灰(lime)灌,柔软(limp)走蹒跚(limp)。
同~lip串记:嘴唇(lip)可(c~谐音)以夹(clip),否则就会滑(slip)。
同l~mb串记:小羊小羊(lamb)长翅膀(翼)(limb)。
同l~ne串记:小巷(lane)偏僻,略显孤独(lone*)。
同loa~串记:面包(loaf)只一块,贷款(loan)来负载(load)。
同l~ng串记:开口长(long),是肺脏(lung)——o开口成u。
同~low串记:犁地(plow)吹(blow)牛(流flow)脸会慢慢(slow)发红发热(glow)。
同l~st串记:免得(lest)最后(last)列表(list)。
同~lue串记:蓝色(blue)胶水(glue)和,有价(value)有线索(clue)。g一转(g→b),胶水(glue)变蓝(blue)。
mark mask task串记:工作(task)面罩(mask) 做记号(mark)。
同mea~串记:食用肉(meat)表示(mean)一餐膳食(meal)。
同m~re串记:纯粹(mere)只不过(mere),差点是更多(more)。
同m~ss串记:大量(mass)苔藓(moss)混乱(mess)弄,小姐(Miss)错过(miss)未击中(miss)。
同~now串记:现在(now)才知道(know)下雪(snow)。
同oa~串记:誓言(oath)橡树(oak)做浆橹(oar)。
同~oad串记:担子(load)负(load),要走路(road)。
同~oal串记:煤(coal)是能量进炉“口”(coal谐音),球门(goal)是目标(goal)引疯“狗”(goal谐音)。
同~oan串记:呻吟(moan)“蒙”,贷款(loan)“弄”,再次呻吟(groan)就“给融(资)”——末尾引号内为相应单词谐音。
同~ock串记:公鸡(cock)穿着短袜(sock)走,嘲笑(mock)岩石(rock)锁(lock)码头(dock)。
同~ode串记:买鞋要既挑样式(mode)又挑码(code)。
同~oil串记:用油(oil)煮沸(boil)的土壤(soil)损坏(spoil)成卷(coil)。
同~old串记:握(hold)黄金(gold)冰冷(cold),叠(fold)模子(mold)冒失(bold)。
同~omb串记:(bomb)如梳(comb)通(tomb谐音)坟墓(tomb)。
同~ome串记:一些(some)人来到(come)我圆屋顶(dome)的家(home)。
同~ond串记:“契约”、“债桊”、“联结”绑(bond谐音),喜爱(fond)太多掉池塘(pond)——有风险,小心淹死。
同~one串记:音调(tone)区域(zone)无(none)任何骨(bone),电话(phone)象石头(stone)处单独(alone)。
同~oon串记:正午(noon)月亮(moon)奇,调羹(spoon)马上(soon)劈(p谐音)。
同~oor串记:贫穷(poor)之门(door)无地板(floor)。
同~oot串记:赤脚(foot)穿靴(boot)象生根(root),射击(shoot)稳又准。
同~ork串记:工作是工厂(work),叉(fork)起猪肉(pork)来分享。
同~ose串记:关闭(close)水龙带(hose),玫瑰(rose)鼻下(nose)摆(pose),药品一剂(dose)丢(lose)和甩。
同~oss串记:老板(boss)丢(loss)苔藓(moss),向上扔是颠(toss)。没有loss成不了boss——不吃苦(失去)成不了老板。
同~ost串记:大多数(most)主人(host)好,邮寄(post)费用(cost)丢失(lost)少。
同~oup串记:汤(soup)要煮(组group)。
同~our串记:我们的(our)酸味(sour)灌注(pour)你们的(your)旅行(tour)四(four)小时(hour)。
同ove串记:鸽子(dove)爱(love)运动(move)。
同~owl串记:碗(bowl)里有只猫头鹰(owl)。
同pr~y串记:捕获物(prey)要祈祷(pray),求求上帝把命保。
同p~st串记:过去(past)害虫(pest)要邮寄(post)。
同~rab串记:抓(grab)螃蟹(crab)。
同~rim串记:边缘(rim)不(b拼音首)边缘(brim),加t变齐整(trim)。
同r~in串记:下雨(rain)毁坏(ruin)使破产(ruin)。
同~rip串记:剥条(strip)去旅行(trip),水滴(drip)要抓紧(grip)。
同~row串记:乌鸦(crow)扔(throw),成排(row)眉毛(brow)生(grow)。
同s~an串记:细看(scan)天鹅(swan)的跨度(span)。细记:细看(scan)是死看(谐音),天鹅(swan)快死完(谐音),跨度跨距(span)是(s~谐音)只盘(pan)。
同s~ay串记:停下来(stay)摇(sway),不要聊(say)(聊天是“说”)。
同see~串记:看见(see)他好象(seem)在寻找(seek)种子(seed)。
shoe shop ship串记:商店(shop)象船(ship)卖鞋(shoe)。
同sli~(除slum,sum)串记:苗条(slim)象出贫民窟(slum),贫民窟里有总数(sum)。滑倒(slip)切开(slit)是疏忽(slip)。
同sou~串记:灵魂(soul)之汤(soup)酸了(sour)。
按顺序每次变一字母:汤(soup)肥皂(soap)浸湿(soak)短袜(sock)。
同s~ow串记:下雪(snow)慢慢(slow)显示(show)要播种(sow)。
同th~n串记:那时(then)比(than),薄(thin)在里(in)。
同t~me串记:时间(time)难以驯服(tame)。
同tr~p串记:旅行(trip)象陷阱(trap)。
tub tube cube串记:澡盆(tub)管子(tube)是立体(cube)。
同~uck串记:卡车(truck)鸭(duck),好运气(luck),觜吸(suck)舌卷(tuck)塞进去(tuck)。
同~ush串记:不(b~谐音)冲(rush)就刷(brush),可(c~谐音)冲会压(crush压碎)。一推(push)去冲(rush)灌木(bush)夹。
同~une串记:调子(tune)在六月(June),调节(tune)变和谐(tune)。
同~us串记:只有(just)灰尘(dust),必定(must)生锈(rust)。
同win~串记:风(wind)中酒(wine)香长翅膀(wing)。
同wis~串记:聪明的(wise)愿望(wish)。

lavenderdale : 2007-07-21#120
回复: 经济生活中的英语词汇

英语单词速记:荒诞联想记忆法

adore 喜爱。
联想“一朵”鲜花→喜爱
He was adored by rich and poor alike.

akin 同族的, 类似的。
联想a kind
Pity is often akin to love.

align vt. 排成一行arrange in a line
联想:a line
We began to align chairs for the ceremony.

amnesty 特赦
联想:m-n-e-s=免你一死

astonish 使惊讶。
联想stone-使像石头一样

backlog 积压、木材
联想:back + log-后院里积压的木材
There is a large backlog of cases to hear 有大量案件要审讯。

block 妨碍、阻塞。
联想:b + lock = 布锁→妨碍、阻塞

boil “爆油”→沸腾、沸点
The mere idea made me boil 这个主意让我大为激动

bold 大胆的。
联想:b + old = 不老的→大胆的,冒失的

callous 冷淡的, 起老茧的
联想“壳”的
Even the most callous observer would be moved by the news report about the concentration camps.

campaign 战役。
联想:camp 营盘

cargo 货物。
联想:car + go

charisma 超凡魅力
联想:Christ + ma=圣母→超凡魅力
He won the election largely on the basis of his charisma.

clog(管道)堵塞
联想:c + log = 似圆木
Pipes became clogged with dirt before long.

copious 很多的
联想:copy
He took copious notes at every lecture.

cower vi.畏缩
联想:cow(牛)
The inmates cowers under the brutal lash 囚犯们在粗暴的体罚下畏缩了.

curt 简短的,草率的short-spoken, hardly-polite 联想:cut
He was offended by the receptionist’s curt reply.

curtail 缩减
联想:cut tail
Bus service will have to be curtailed because of the transit strike.

dismay 沮丧
联想:not –may(不可以
The news of plummeting stock prices dismayed speculators 股票价格骤然下跌的消息使股民大为沮丧

dogma 教条
联想:dog + ma
“The dogmas of the quiet past are inadequate to the stormy present”(Abraham Lincoln)“平静的过去时代的那些信条,不适用于暴风骤雨式的现代社会了”(亚伯拉罕•林肯)

dubious 可疑的
联想doubt
a dubious compliment 意义不明的恭维

dusk薄暮, 黄昏
联想dark
The fireworks display will begin at dusk.

dwindle v.缩小,减少 become less or smaller
联想:d + wind + le =低风了
Our supply of food has dwindled.

extradite vt.引渡
联想:extra + dite = 多余的歹徒
The Chinese government requested that Canada extradite Lai Changxing.

funeral 葬礼
联想final

hanker vi.渴望

联想“很渴”
hanker for knowledge 渴望获得知识

ghastly 苍白的,可怕的
联想ghost(鬼)
She fainted at sight of the ghastly wound 一见那可怕的伤口她就晕过去了

kidnap vt.诱拐(小孩), 绑架
联想:kid(孩子)+ nap(拿)
Gunmen kidnapped at least 50 people from a busy Baghdad street lined with travel agencies.

listless倦怠的
联想:list = 力
reacted to the latest crisis with listless resignation 对最近的危机所作的反应是无精打采的放弃

lovelorn adj. 失恋的, 害相思病的
联想:love + lorn(落)→爱情失落→失恋

mimic vt. 模仿
联想人家说mi,你也说mi→模仿
He mimicked the teacher's voice 他模仿老师的声音

monk和尚,修道士
联想:mon (mountain) + k(客)→山客→和尚

oust [aust] vt. 驱逐
s-out→使out→驱逐.
oust a rival from office 把对手从办公室挤走

partisan 党徒
party(党)+ san(人)→党徒

scan“细看”,扫描
s-can→细看
scanned the morning papers while eating breakfast 吃早饭时浏览早上的报纸

surly粗暴的
sir + ly→老爷般的,粗暴的

yearn 渴望,
year-n→年年念→渴望
She yearned for reconciliation 她渴望和好 (W.H.哈德森)。



正确发音为: Yawn [jC:n]
26,Zest [zest] n.乐趣、风味
(音义串联)一边跳舞一边喊 yes 很有乐趣。
谐音提示:热死;yes
正确发音为: Zest [zest]

第三节 英语单词词义的形象串联记忆法
《英语单词形象记忆法》简称“SY记忆法”,s代表Shanghai,上海,Y代表姚的姓。以区别于其他记忆法。
我们只选取“串联形象记忆法”
串联形象法是帮助记忆一个英语单词有多种意义的联想记忆法。
英语中拥有数量众多的一词多义的单词。这同中文的情形颇为相似。一个词,当它具有两个以上的意义时,其中
必有一个是本义,而其他的则是引申义,即从本义“引申”出来的,发展出来的。
例如,中文的“道”,本义是。路”,引申为达到道德标准的途径,如“朝闻道,夕死可矣”(《沦语·里仁》);还引
申为正当的手段,如“不以其道得之,不处也”(《论语·里仁》)。
大多数的一词多义的英语单词,同样能找出其本义与引申义。例如:bar,本义为“杆、棒”。杆、棒可作障碍用,
引申为“障碍物”,“围栏”;又在法庭上有围栏,引申为“法庭”;餐馆里有“围栏”分开店主与顾客,故又引申为
“酒吧”、“柜台”;等等。
我们也许在阅读中常遇到这样的障碍:一个句子,没有不懂的语法结构,也没有“不识的生词”,但却渎不懂意思。
其实,拦路虎往往就是那个看来认识而并不认识的单词。我们虽掌握了它的某一意义,而未掌握它在该句子中的
另外的意义。因此,它仍然是一个生词。
例:It is a poem by an unknown pen. “它是一首不详的笔的诗”,读不通。其实这句英语中的pen不是“笔”,
而是“作家”,这样就读通了:“它是一首作者不详的诗”。 Pen不仅有“笔”、“作家”的意思,还有”写作”、“栅栏”,
“把…关起来”等意思。串联形象法通过一定的组合排列,将pen的几个中文意思串成一句句子,以便联想记忆:
“ 把作家关起来,在栅栏内用笔写作 ”。 记住了这句句子,也就记住了pen的多种意义。
比如:pen,你若已知它是“笔”、“作家”、“写作”等意思,而不知其“栅栏”、“把…关起来”的意思,那么就可删改为:
栅栏把作家关起来 串联形象法的思路,关键在于用已知的意思串联未知的意思。
在编制串联形象句子时,要考虑释义之间有意义上的联系,这种联系可以是奇特的甚或荒诞的。读者实践后会发现, 奇特的联系更容易记住。

lavenderdale : 2007-07-21#121
回复: 经济生活中的英语词汇

谐音记单词(之二)
alumna(单) 阿郎呢?(找郎君)------女校友
alumni(复) 阿郎来------男校友
lumber(美) timber 廊吧,亭吧(用木料盖吧)------木材,木料
meteor 迷体儿------流星
meteorite 迷体儿来------陨石
reflection 你忽裂身(反射过来)------反射
refraction 你忽越身(折射进去)------折射sergeant 杀阵(冲杀敌阵)------军士,警官
surgeon 色诊(看脸色)------外科医生
vicissitudes 味细细调之------(人生的)兴衰,枯荣,变迁其实记单词难在记发音,发音记住了,拼写就很容易,而谐音是记忆发音的最好工具。
比如记菊花(crysanthemum)一词:
chry + san + the + mum
谐音: 库里 鲜 花 满

按音节 上下一对应,拼写就出来了。大部分拼音文字的拼写都较有规律性,如果在阅读时忘了单词的意义,如同汉语拼音一样拼出谐音,单词意义就容易想起来,这样记一点都不费力。中高级学习者及赶考者不妨一试, 四六级加托福词汇中好记的谐音约500个左右,只占十分之一. 对拼读规律熟悉者不会影响发音, 相反有助记忆发音.

IBT : 2007-07-21#122
回复: 经济生活中的英语词汇

太棒啦,呵呵,同道中人哦
加分分:wdb6::wdb6:
开心时刻
中文谐音记英文 :)
背单词的过程是枯燥的,一天紧张的学习用下面的方法检查一下今天记住了多少

   根据中英文的谐音,不知对大家背单词是否有用!

   peevish------"劈为尸体"------暴躁的

   hermit-------"何处觅她"-------隐士

   bawdy-------"鸨"----------------淫秽的

   asthma------"阿诗玛"-----------气管炎

   bauble-------"抱吧"-------------不值钱的珠宝(才让你随便拿)

   scrooge------"死固执"----------吝啬的

   howler-------"好乐"-------------滑稽可笑的错误

   howl---------"号、嚎"-----------咆哮,大声哭笑

   belle---------"贝勒"(格格之类的)----美女

   may---------"美"----------------少女

   hustler-------"哈斯勒"(德国队中场)------非常活跃的人

   stamina------"斯塔姆"(荷兰队后卫)------体力、耐力好

   torrid--------"太热的"------------酷热的

   lynch--------"凌迟"---------------私刑处死

   lasso-------- "拉索"(东北话)------绳子

   bale--------"背"(东北话:点背)----灾祸,不幸

   dolt---------"逗他"----------------蠢人

   parsimonious----"怕失去money"---节俭的

   dross--------"渣滓"--------------浮渣,糟粕

   cacophony---"卡壳"------------ 刺耳的声音

   lassitude-------"懒散态度"------没精打采的

   dart-------------"打他"-----------飞标

   fen-------------"粪"---------------泥沼,湿地

   appall---------"我怕"------------惊骇,吓人

   bazaar---------"巴扎"(新疆话)------集市

   gaggle---------"嘎嘎"(鹅叫声)------鹅群

   gargantuan-----"高高大"---------巨大的,高大的

   obstinate------"我不听你的"-----倔强固执的

   ponderous-----"胖得要死"----笨重的

   yokel--------"游寇"----乡下人

   dangle------"荡啊"----吊胃口

   deed--------"地的"----地契

   pugnacious---"派哥们来事儿"(来事儿是找茬的意思)---好斗的

   mourn-----"妈坶!"-----哀悼

   shun-------"闪"------闪避

   pawn------"爬(的)人"---小人物,走卒

   limbo-----"凌波(微步)"(段誉的招)---不稳定,模糊状态

   innuendo---"阴里狠毒"-----暗讽

   taboo-------"他不"------忌讳

   woo--------"喔喔"-----(MM对着帅哥乱叫)求爱

   chap------"扯破"-----(皮肤)皴裂

   rifle-------"来富"-----抢劫

   rout-------"饶他"-----(敌人已经)溃败

   sate------"赛特"------(MM要逛完赛特之后才能)满足

   saturnalia----"洒脱来扭"-----纵情狂欢

   schism-------"撕纸(协议)"----组织分裂

   下面两个词深有体会,所以很牵强的列进来,来点中英文结合的

   forgo------"for狗"----(MM)抛弃(我),是不是把我的爱心拿去喂狗了!

   propitiate-拆分为prop(靠山)+it (它-大款)+ate(吃饭),靠它吃饭---讨好

   souse----"缫丝"--(纺织工业中的一道工序)浸在水中

   sting-----"死叮"----叮蛰

   tantrum---"太蠢!"--(BOSS)勃然大怒

   jabber---"结巴"---说话不清楚

   giggle---"咯咯"---傻笑

   coup-----"酷!"---好主意

   totem----"图腾"-图腾(只是为了收录!)

   caulk----"卡壳"---填塞,堵住

   torpor---"太婆"---(老年人嘛)有气无力的

   hone----"霍霍!"-磨刀(霍霍向牛羊)

   hood----"护的"----头巾(大冬天的,保护耳朵)

   ravel-----"热窝(上的蚂蚁)"---使混乱,使纠缠

   tout------"套他"-----招徕,劝诱

   scowl----"思考"----(当然)皱着眉头(想啦)

   insouciant---in(处于)+"舒心的"---无忧无虑的

谐音记单词
许多单词运用谐音法记忆,具有简单直观,生动有趣,过目难忘的效果

assassin “暗杀星”-----刺客
ambush“暗布施”-----埋伏
ambulance “安保难死”-----救护车
apparition“爱爬你身”-----幽灵
aviation“爱飞爱升”-----航空(学)
bellicose“把你口撕”-----好战的
burnish“把你拭”-----檫亮
chrysanthemum“库里鲜花满”-----菊花
clinic“可理你疴”-----诊所
collide“磕来”-----碰撞
confess“肯反思”-----忏悔
corpulent“高膘能”-----肥胖的
cosmetic“可使面体”(体面一些)-----化妆品
curriculum“课里求能”-----课程
deceive“底细捂”-----欺骗
deluge“跌流质”-----暴雨
ecstasy“阿四特喜”-----狂喜
embryo“暗哺你哟”-----胚胎
eternal“已特老”-----永恒的
famish“乏米食”-----饥饿
fascinate“花死你”-----迷住
feast“肥死他”-----盛宴
fatigue“乏体格”-----疲劳
gauge“给值”-----测量
guilty“疚体”-----有罪的
hedonism“戏得你生”-----享乐主义
hegemony“骑街骂你”-----霸权
itinerant“易地拉练”-----巡回的
legitimate“理据特密”-----合理合法的
mosquito“貌似急偷”-----蚊子
noxious“落舌死”-----有毒的
obscene “恶心”-----淫秽下流的
oven“阿温”-----炉子
pumpkin“胖金”-----南瓜
pistol“必死透”-----手枪
translucent“穿似露身”-----半透明的
virgin“万金”(小姐)-----处女
abortion  "尔不生"-----流产,堕胎
affectation  "爱妃抬身"-----娇揉做作
bonanza  "宝粘着"-----富矿带,致富之源connoisseur  "靠你筛"(选)-----鉴赏家
dormant  "多闷"-----休眠的
emigrate  "爱觅鬼"(佬)-----移居(国外)
grumpy  "孤狼癖"-----性情暴躁的
hermit  "何觅他?"(云深不知处)-----隐者
heterogeneous  "和它有距离二丝"-----异类的
homogeneous  "毫无距离二丝"-----同类的
immigrate  "已觅鬼"-----移居(入境)
impeach  "应批斥"-----弹劾
lottory  "拿头利"(乐透你)-----抽奖,奖券
peninsula  "毗邻秀澜"(面向大海)-----半岛scavenger  "死皆闻者"-----食腐动物
tangeble  "腆着宝"(怀小孩)-----有形的,可触知的

英语形近词趣味串记

编者按:英语中存在大量的形近词,随着英语词汇量的增加,越来越多的形似但意不同的英语单词渐渐困扰起我们。下面给出了大量的英语形近词,而且巧妙地按意思串起了一些幽默的句子,希望对大家学习单词有一点帮助。诚然,我们不提倡大家通过这种方法来学习单词,不够能够让各位在枯燥的学习英语背记单词后闲来无事的时候看一看,放松一下心情也就足够了。

同-eed:喂(feed)养(breed)行为(deed)确实(indeed)需要(need)芦苇(reed)种子(seed)加杂草(weed)。
同-lame:跛子(lame)怪(blame)火(flame)。
同-edge:楔形(wedge)篱笆(hedge)保证(pledge)都有边(edge)。
同b-tter:黄油(butter)苦(bitter)一点(bit)更好(better)。
同-eam:队(team)里的横梁(beam)有裂缝(seam)。
-heat:骗子(cheat)的小麦(wheat)加热(heat)能吃(eat)。
同do-e:鸽子(dove)服药(dose)打瞌睡(doze)。
同-ridge:桥梁桥梁桥(bridge)有梁(ridge),梁如加氟(f~谐音)是冰箱(fridge),梁如破(por-谐音)了喝稀汤(稀汤即粥porridge)。
同-ttle:瓶子(bottle)易碎(brittle)因战斗(battle),小壶(kettle)虽小(little)安顿(settle)牲口(cattle)。
同-est串记:最好(best)害虫(pest)筑巢(nest)西(west),惟恐(lest)测试(test)马甲(vest)余(rest)。
同-mulate串记:冒充(simulate)是模拟(simulate),加t成刺激(stimulate)。规划(formulate)是形式(form),添加(ac-)成累积(accumulate)。
同s-eam:小河(stream)蒸汽(steam)缝(seam)里飘,有屎(s谐音)奶油(cream)要尖叫(scream)。
同f-m:农场(farm)坚硬(firm)公司(firm),来自(from)泡沫(foam)形式(form)。
同-ock:公鸡(cock)穿着短袜(sock)走,嘲笑(mock)岩石(rock)锁(lock)码头(dock)。
同-culate:线路圆的(circula-→circular)才循环(circulate),只有可(cal~谐音)靠才计算(calculate)。善于表达(articulate)有艺术(art),投机(speculate) 特别(spec-→special)靠推断(speculate)。

象形词义串联记忆背诵句
一、3字母类
同~ad串记:坏(bad)男孩(lad),疯(mad)爹的(dad),坐在垫子(pad)上悲哀的(sad)。
同~ag串记:落后(lag)袋子(bag)用破布(rag)做标签(tag)。
同a~m串记:瞄准(aim)用武器(arm)。
同~am串记:假冒(sham)火腿(ham)果酱(jam)夹(ja~谐音),堵塞(jam)大水坝(dam)。
同~an串记:罐头(can)看,黑(tan)象碳。盘子(pan)盘,男人(man)蛮,禁令(ban)颁。带蓬货车(van)布是帆,扇子(fan)煽动是要反――押韵的尾字均为相应单词谐音。
同~ap串记:打盹(nap) 帽子(cap)轻轻叩(tap),地图(map)大腿(lap)生裂口(gap)。
同~ar串记:焦油(tar)罐子(jar)耳朵(ear)卤(橹oar),汽车(car)战争(war)拦(bar)远处(far)。
同a~t串记:蚂蚁(ant)适合(apt)艺术(art)行为(act)。
同~at串记:席子(mat)拍子(pat)帽子(hat)堵,猫(cat)吃(eat)肥(fat)鼠(rat)变蝙蝠(bat)。
同~aw串记:按法律(law)生(raw)爪子(paw)应该在颌部(jaw)锯开(saw)。
同~ax串记:斧子(ax)打腊(wax)收传真(fax)税(tax)。
同~ay串记:日期(day)对,快乐(gay)给。射线(ray)锐,干草(hay)黑。放(lay)要垒,付(pay)要赔。海湾(bay)在北,问路(way)喊喂。说话(say)是谁?可以(may)才美――末尾字均为相应单词谐音。
同b~d串记:投标(bid)一张发芽(bud)的坏(bad)床(bed)。
同b-g串记:乞求(beg)一大(big)袋(bag)臭虫(bug)。
同bu~串记:但是(but)在公汽(bus)上买(buy)了生臭虫(bug)的花芽(bud)。
同~ea串记:海里(sea)豌豆(pea)象茶叶(tea)。
同~ee串记:看(see)蜜蜂(bee)收费(fee)。
同~eg串记:求(beg)要拜(be~谐音),腿(leg)能来(le~谐音),鸡蛋(egg)举例(e.g.)挨个(e.g.谐音)摆。
同~en串记:十(ten)只钢笔(pen),换只母鸡(hen)。
同~et串记:让(let)坐喷气(jet)还(yet)设(set)赌(bet),空气潮湿(wet)网(net)爱畜(pet)。
同~ew串记:缝(sew)新(new)衣,露水(dew)滴(de~谐音),咀嚼思量(chew)真生气(ch~谐音),很少(few)乘务(crew)怪全体(crew指全体乘务员)。
同fa~串记:扇子(fan)肥(fat),传真(fax)远(far)。
同gu~串记:胶姆糖胶姆糖(gum),中间一变是健身房(gym)。如果尾巴来变化,不操家伙(guy)就操枪(gun)。
i.e. e.g. etc.三个常用缩略词意义易混,串记:爱衣(谐音)是即(i.e.),象蛋(egg)是例(e.g.),等等(etc.)略作e t c。
同~ie串记:往下躺(lie),要说谎(lie),带结(tie)馅饼(pie)即(i.e.)死亡(die)。
同~id串记:命令(bid)除去(rid)盖(lid),帮助(aid)一小孩(kid)。
同~ig串记:猪(pig)皮(pi~谐音)挖(dig)地(di~谐音)把大(big)比(bi~谐音)。
同-im串记:边缘(rim)太暗(dim),瞄准(aim)他(him)难。
同~in串记:罐头(tin)论“听”,钉子(pin)“拼”,有罪(sin)之人反而赢(win)――引号内字为相应谐音。
同~ip串记:唇(lip)里(~li~谐音)口水醮(dip)多滴(di~谐音),轻轻叩击(tip)指间提(ti~谐音)。
同~it串记:一点(bit)坑(pit),靠打击(hit),坐(sit)着适合(fit)靠智力(wit)。
同jo~串记:工作(job)漫步(jog)真喜悦(joy)。
同la~串记:实验室(lab),有法规(law),落后(lag)男孩(lad)放(lay)大腿(lap)。
同ma~串记:男人(man)是疯子(mad),地图(map)可以(may)当席子(mat)。
同~ob串记:哭泣(sob)工作(job)遭抢劫(rob)。
同~od串记:上帝(god)点头(nod)拿杆棒(rod)。
同~ot串记:圆点(dot)就象破(po~谐音)坛罐(pot),天气多(lot)热(hot)不(not)腐烂(rot)。
同ow~串记:猫头鹰(owl)欠(owe)自己的(own)。
同~ow串记:现在(now)奶牛(cow)弯腰(bow)多么(how)低(low),排行(row)播种(sow)牵引(tow)多吃力――其中,播种(sow)谐音“收”(有种就有收),牵引(tow)谐音“拖”(牵引就是去拖)。
同~ox串记:狐狸(fox)盒子(box)装牛(ox)。
同~oy串记:高兴(joy)使高兴(enjoy),男孩(boy)玩具(toy)新。
同pi~串记:猪(pig)派(pie)坑(pit)中钉(pin)。
同r~b串记:抢劫(rob)时肋骨(rib)受摩擦(rub)。
red相关单词串记:红(red)床(bed)芦苇(reed)放,摆脱(rid)杆(rod)和棒。
同~ry串记:试一试(try)干(dry)哭(cry)。
同s~y串记:间谍(spy)狡猾(sly)天(sky)说(say)羞(shy)。
同su~串记:太阳(sun)出,数(谐音“诉”sue)总数(sum)。
同ta~串记:焦油(tar)轻轻叩(tap),黝黑(tan)交税收(tax)。
同~ub串记:球棒(club)擦(rub)澡盆(tub)。
同~ue串记:由于(due)提示(cue)遭起诉(sue)。
同~ug串记:地毯(rug)用药(drug),臭虫(bug)拥抱(hug),猛拉(tug)插头(plug)掉。
同~un串记:对着太阳(sun)跑(run),拿枪(gun)开玩笑(fun)。
同~up串记:暗示(cue)可以切割(cut)杯子(cup)――特异功能。
同~ut串记:但是(but)要放在(put)小屋(hut)外面(out)砍(cut)坚果(nut)。
同~uy串记:买(buy)家伙(guy)。
同we~串记:结婚(wed*)像一张潮湿的(wet)网(web)。
二、4字母类

同ac~e串记:每英亩(acre)田地都是受了疼痛(ache)得来的。
同~ace串记:脸面(face)肥死,鞋带(lace)勒死,步子(pace)配死,比赛种族(race)是瑞士――末尾两字为相应谐音。
同~ack串记:麻袋(sack)缺乏(lack)挂物架(rack),背后的(back)包裹(pack)要捆扎(pack)。
同~age串记:定鸟笼(cage)规格(gage)标准(gage),看每页(page)工资(wage)愤怒(rage)。
同~ail串记:铁轨(rail)尾巴(tail)不能拽,指甲(nail)提桶(pail)只会败(fail)。监狱(jail)欢呼(hail)下雹(hail)来,邮寄(mail)邮件(mail)用航海(sail)。
同-ake串记:湖(lake)上耙子(rake)蛋糕(cake)烤(bake),醒来(wake)带走(take)缘故(sake)造(make)。
同~aid串记:疯狂(mad)少女(maid)少件衣(~i~谐音),虽有帮助(aid)遭袭击(raid)。
同~ain串记:下雨(rain)因疼(pain)糟,所获(gain)主要(main)成徒劳(vain)。
同~air串记:头发(hair)黑(h拼音首),金发(fair)飞(f拼音首),派(pair谐音)是成双又成对――流行语“派对”的“派”由pair音译而来。
同~ale串记:雄性(male)苍白(pale)有故事(tale),出售(sale)刻度(scale)会变质(stale)。
同~all串记:礼堂(hall)墙(wall)高(tall)球(ball)落(fall)叫(call)。
同~alm串记:棕榈(palm)王国(realm)行,风平浪又静(calm)。
同~ame串记:温顺(tame)跛子(lame)挣名誉(fame),同样(same)名字(name)玩游戏(game)。
同~and串记:带子(band)绑,手(hand)出汗,沙滩(sand)有伞,登陆(land)难――尾字为各单词除字母d外的谐音。
同~ang串记:猛击(bang)砰砰响(bang),吊死(hang)狗匪帮(gang)。
同~ant串记:喘气(pant)要(want)吃蚂蚁(ant)。
同~ard串记:院子(yard)论码(yard)要保护(ward),卡片(card)硬难(hard)把力努(hard)。
同~are串记:赤 裸(bare)野兔(hare)要照顾(care),车费船费(fare)敢(dare)稀疏(rare)?
同~ark串记:黑暗(dark)到(d拼音首),狗不(b拼音首)叫(bark),云雀(lark)公园(park)没(m拼音首)记号(mark)。
同~arn串记:警告(warn)学习(learn)用谷仓(barn)赚钱(earn)。
同~ase串记:花瓶(vase)基底(base)情况(case)容易(ease)了解。
同~ast串记:快速(fast)向东(east)扔和投(cast),过去(past)巨大(vast)落最后(last)。
同~ate串记:同事配偶(mate)命运(fate)比(rate),约会(date)大门(gate)恨(hate)晚(late)去。
同~ath串记:洗澡(bath)数学(math)读,誓言(oath)走小路(path)。
同-ault串记:袭击(assault)有错(fault)要罚(fa~谐音)。
同~ave串记:铺路(pave)有(have)洞(cave)用浪(wave)救(save)。
同~awn串记:黎明(dawn)诞(dawn谐音),草坪(lawn)烂(lawn谐音),打个哈欠(yawn)表示厌(yawn谐音)。
同bee~串记:牛肉(beef)啤(beer),含蜂(bee)蜜。
Bible table able串记:书桌(table)能够(able)放两(bi-)本圣经(Bible)。
同b~ll串记:钟铃(bell)圆象球(ball),帐单(bill)买公牛(bull)。
bolt belt melt串记:皮带(belt)栓子(bolt)化(melt)了卖(me~谐音)。
同bul~串记:公牛(bull)体积大(bulk),眼睛象灯泡(bulb)。
同bu~y串记:串记:别要太繁忙(busy),小心被埋葬(bury)。
同ca~e串记:咖啡馆(cafe)鸟笼(cage)有洞(cave)小心(care)蛋糕(cake)情况(case)。
同cas~串记:扔掉(cast)装现金(cash)的盒子(case)。
同c~ip串记:剪成(clip)碎片(chip)。
同cl~p串记:大腿(lap)可(c~谐音)拍打(clap),嘴唇(lip)可(c~谐音)剪夹(clip)。
同c~u~e串记:治疗(cure)线索(clue)里面有暗示(cue)。
同d~ck串记:码头(dock)甲板(deck)上有只鸭(duck)。
同dee~串记:认为(deem)鹿(deer)的行为功绩(deed)很深(deep)。
同d~ll串记:玩偶(doll)一定愚钝(dull)。
dust dusk desk串记:放学是黄昏(dusk),书桌(desk)落灰尘(dust)。
同do~e串记:鸽子(dove)服药(dose)打瞌睡(doze)。
drag drug drum串记:拖(drag)腰(药drug)鼓(drum)――安塞腰鼓闻名中外。
同~ead串记:死(dead)读书(read)会导致头(head)象铅(lead)一样重。
同~eam串记:队(team)里的横梁(beam)有裂缝(seam)。
同~ear串记:A.听说(hear)亲爱的(dear)怕(fear)生育(bear),穿衣(wear)掉泪(tear)吃洋梨(pear)。B.生育(bear)痛苦必须忍(bear),撕裂(tear)掉泪(tear)是因疼。齿轮(gear)穿衣(wear)遭磨损(wear),年年(year)附近(near)熊(bear)咬人。C. No bear,no rear. 没生就没养:先有生,后有养――rear“养”又有“后部的”意。
同~eat串记:座位(seat)敲打(beat)变整洁(neat),肉食(meat)加热(heat)细菌绝。
edit emit exit elite 串记:出口(exit)精心校订(edit),才能发射(emit)出精英(elite)。
同~eem串记:似乎(seem)认为(deem)该相信(deem)。
同~ell串记:铃声(bell)叫喊(yell)告诉(tell)好(well),砍倒(fell)地狱(hell)卖(sell)细胞(cell)。
同~end串记:弯曲(bend)倾向(tend)要照顾(tend),借出(lend)送走(send)去修补(mend)。
同~ense串记:稠密(dense)“等死”,紧张(tense)“疼死”,感官感觉(sense)真“神死”――引号内为相应单词谐音。
同~ent串记:弯曲(bent)的帐篷(tent)租金(rent)一分(cent)钱。
同~est串记:最好(best)害虫(pest)筑巢(nest)西(west),惟恐(lest)测试(test)马甲(vest)余(rest)。改目的(goal)进监狱(gaol)。
exist exit串记:没有出路(exit)那能生存(exist生活、存在)。
同f~d串记:喜爱(fond)被发现(find),要有基金(fund)建(found)。
同fil~串记:文档(file)充(fill)胶片(film)。
同fi~m串记:坚硬的(firm)胶片(film)。
同fla~串记:垂下物(flap)是平坦(flat)并有裂缝(flaw)的旗子(flag)。
同f~ll串记:一充(fill)就满(full),一落(fall)就砍(fell)。
同f~m串记:农场(farm)坚硬(firm)公司(firm),来自(from)泡沫(foam)形式(form)。
fold folk fork串记:民间的人们(folk)折(fold)刀叉(fork)。
同f~st串记:快速(fast)出拳(fist)争第一(first)。
同f~x串记:传真(fax)固定(fix)狐狸(fox)。
同go~d串记:黄金(gold)好(good),上帝(god)到。
golf gulf wolf串记:海湾(gulf)高尔夫(golf)场地有匹狼(wolf)。
hand hind hint串记:手(hand)放在后部(hind)做暗示(hint)。
同hal~串记:礼堂(hall)半(half)边要止步(halt)。
同ha~e串记:野兔(hare)有(have)恨(hate)。
同~hat串记:戴帽子(hat)的什么(what)人在那(that)聊天(chat)。
同hea~串记:听说(hear)治愈(heal)了一大堆(heap)头(head)热(heat)病。
同hell~串记:哈罗(hello)没开口(o),阴间地狱(hell)走。
同her~串记:她(her)这里(here)的兽群(herd)是英雄(hero)。
同~hip串记:船和舰(ship),备皮鞭(whip)。
同h~ll串记:礼堂(hall)小山(hill)象地狱(hell)。
同hu~t串记:打猎(hunt)伤害(hurt)小屋(hut)。
同~ice串记:稻米(rice)美好(nice)老鼠(mice)恶(vice),离了冰快(ice)不能活。
同~ide串记:潮汐(tide)边缘(side)广(wide),骑马(ride)皮革(hide)藏(hide)。
同~ild串记:温和的(mild)、野蛮的(wild),都是前生修(build)来的。
同~ile串记:文档(file)发,堆头(pile)怕,瓷砖瓦片(tile)快要塌,英里(mile)太远遭人骂――fi~ pi~ ti~ mi~分别谐音为“发”、“怕”、“塌”、“骂”。
同~ilk串记:丝绸(silk)白,象牛奶(milk)。
同~ill串记:作坊(mill)象小山(hill),帐单(bill)来充满(fill),直到(till)问遗愿(will),杀死(kill)用药丸(pill)。技能(skill)能让静静地(still)溅(spill),激动(thrill)能往寒冷(chill)里钻(drill)。
同~ind串记:头脑(mind)后部(hind)很善良(kind),发现(find)有风(wind)就捆绑(bind)。
同~ine串记:我的(mine)矿井(mine)线(line)九(nine)条,吃饭(dine)好(fine)闪耀(shine),松树(pine)皮(p谐音)煨(wi~谐音)酒葡萄(wine)。
同~ite串记:引用(cite)风筝(kite)叮咬(bite)的位置(site)。
同~ing串记:国王(king)长翅膀(wing),铃响(ring)把歌唱(sing)。
同~ipe串记:时机成熟(ripe)擦(wipe)管子(pipe)。
同~ire串记:防火(fire)太疲倦(tire),不要租(hire)电线(wire)。
同~ish串记:但愿(wish)盘子(dish)里有条鱼(fish)。
同~ity串记:因为少绿地,城市(city)令怜惜(pity)。
同~ive串记:五(five)人潜水(dive)死,给(give)你一命活(live)。
同~ix串记:六个(six)固定(fix)易混合(mix)。
同ju~y串记:七月(July)七,陪审团(jury)曲(l→r)。
同lam~串记:跛(lame)羔羊(lamb)点灯(lamp)乱跑(lamp谐音)。
同~law~串记:按(n谐音)法令(law),修草坪(lawn),谁的爪子(claw)缝(flaw)拂(f拼音首)平。
同l~af 串记:一块面包(loaf)碎,象快叶子(leaf)飞。
同lim~串记:肢翼(limb)石灰(lime)灌,柔软(limp)走蹒跚(limp)。
同~lip串记:嘴唇(lip)可(c~谐音)以夹(clip),否则就会滑(slip)。
同l~mb串记:小羊小羊(lamb)长翅膀(翼)(limb)。
同l~ne串记:小巷(lane)偏僻,略显孤独(lone*)。
同loa~串记:面包(loaf)只一块,贷款(loan)来负载(load)。
同l~ng串记:开口长(long),是肺脏(lung)――o开口成u。
同~low串记:犁地(plow)吹(blow)牛(流flow)脸会慢慢(slow)发红发热(glow)。
同l~st串记:免得(lest)最后(last)列表(list)。
同~lue串记:蓝色(blue)胶水(glue)和,有价(value)有线索(clue)。g一转(g→b),胶水(glue)变蓝(blue)。
mark mask task串记:工作(task)面罩(mask) 做记号(mark)。
同mea~串记:食用肉(meat)表示(mean)一餐膳食(meal)。
同m~re串记:纯粹(mere)只不过(mere),差点是更多(more)。
同m~ss串记:大量(mass)苔藓(moss)混乱(mess)弄,小姐(Miss)错过(miss)未击中(miss)。
同~now串记:现在(now)才知道(know)下雪(snow)。
同oa~串记:誓言(oath)橡树(oak)做浆橹(oar)。
同~oad串记:担子(load)负(load),要走路(road)。
同~oal串记:煤(coal)是能量进炉“口”(coal谐音),球门(goal)是目标(goal)引疯“狗”(goal谐音)。
同~oan串记:呻吟(moan)“蒙”,贷款(loan)“弄”,再次呻吟(groan)就“给融(资)”――末尾引号内为相应单词谐音。
同~ock串记:公鸡(cock)穿着短袜(sock)走,嘲笑(mock)岩石(rock)锁(lock)码头(dock)。
同~ode串记:买鞋要既挑样式(mode)又挑码(code)。
同~oil串记:用油(oil)煮沸(boil)的土壤(soil)损坏(spoil)成卷(coil)。
同~old串记:握(hold)黄金(gold)冰冷(cold),叠(fold)模子(mold)冒失(bold)。
同~omb串记:(bomb)如梳(comb)通(tomb谐音)坟墓(tomb)。
同~ome串记:一些(some)人来到(come)我圆屋顶(dome)的家(home)。
同~ond串记:“契约”、“债桊”、“联结”绑(bond谐音),喜爱(fond)太多掉池塘(pond)――有风险,小心淹死。
同~one串记:音调(tone)区域(zone)无(none)任何骨(bone),电话(phone)象石头(stone)处单独(alone)。
同~oon串记:正午(noon)月亮(moon)奇,调羹(spoon)马上(soon)劈(p谐音)。
同~oor串记:贫穷(poor)之门(door)无地板(floor)。
同~oot串记:赤脚(foot)穿靴(boot)象生根(root),射击(shoot)稳又准。
同~ork串记:工作是工厂(work),叉(fork)起猪肉(pork)来分享。
同~ose串记:关闭(close)水龙带(hose),玫瑰(rose)鼻下(nose)摆(pose),药品一剂(dose)丢(lose)和甩。
同~oss串记:老板(boss)丢(loss)苔藓(moss),向上扔是颠(toss)。没有loss成不了boss――不吃苦(失去)成不了老板。
同~ost串记:大多数(most)主人(host)好,邮寄(post)费用(cost)丢失(lost)少。
同~oup串记:汤(soup)要煮(组group)。
同~our串记:我们的(our)酸味(sour)灌注(pour)你们的(your)旅行(tour)四(four)小时(hour)。
同ove串记:鸽子(dove)爱(love)运动(move)。
同~owl串记:碗(bowl)里有只猫头鹰(owl)。
同pr~y串记:捕获物(prey)要祈祷(pray),求求上帝把命保。
同p~st串记:过去(past)害虫(pest)要邮寄(post)。
同~rab串记:抓(grab)螃蟹(crab)。
同~rim串记:边缘(rim)不(b拼音首)边缘(brim),加t变齐整(trim)。
同r~in串记:下雨(rain)毁坏(ruin)使破产(ruin)。
同~rip串记:剥条(strip)去旅行(trip),水滴(drip)要抓紧(grip)。
同~row串记:乌鸦(crow)扔(throw),成排(row)眉毛(brow)生(grow)。
同s~an串记:细看(scan)天鹅(swan)的跨度(span)。细记:细看(scan)是死看(谐音),天鹅(swan)快死完(谐音),跨度跨距(span)是(s~谐音)只盘(pan)。
同s~ay串记:停下来(stay)摇(sway),不要聊(say)(聊天是“说”)。
同see~串记:看见(see)他好象(seem)在寻找(seek)种子(seed)。
shoe shop ship串记:商店(shop)象船(ship)卖鞋(shoe)。
同sli~(除slum,sum)串记:苗条(slim)象出贫民窟(slum),贫民窟里有总数(sum)。滑倒(slip)切开(slit)是疏忽(slip)。
同sou~串记:灵魂(soul)之汤(soup)酸了(sour)。
按顺序每次变一字母:汤(soup)肥皂(soap)浸湿(soak)短袜(sock)。
同s~ow串记:下雪(snow)慢慢(slow)显示(show)要播种(sow)。
同th~n串记:那时(then)比(than),薄(thin)在里(in)。
同t~me串记:时间(time)难以驯服(tame)。
同tr~p串记:旅行(trip)象陷阱(trap)。
tub tube cube串记:澡盆(tub)管子(tube)是立体(cube)。
同~uck串记:卡车(truck)鸭(duck),好运气(luck),觜吸(suck)舌卷(tuck)塞进去(tuck)。
同~ush串记:不(b~谐音)冲(rush)就刷(brush),可(c~谐音)冲会压(crush压碎)。一推(push)去冲(rush)灌木(bush)夹。
同~une串记:调子(tune)在六月(June),调节(tune)变和谐(tune)。
同~us串记:只有(just)灰尘(dust),必定(must)生锈(rust)。
同win~串记:风(wind)中酒(wine)香长翅膀(wing)。
同wis~串记:聪明的(wise)愿望(wish)。

英语单词速记:荒诞联想记忆法

adore 喜爱。
联想“一朵”鲜花→喜爱
He was adored by rich and poor alike.

akin 同族的, 类似的。
联想a kind
Pity is often akin to love.

align vt. 排成一行arrange in a line
联想:a line
We began to align chairs for the ceremony.

amnesty 特赦
联想:m-n-e-s=免你一死

astonish 使惊讶。
联想stone-使像石头一样

backlog 积压、木材
联想:back + log-后院里积压的木材
There is a large backlog of cases to hear 有大量案件要审讯。

block 妨碍、阻塞。
联想:b + lock = 布锁→妨碍、阻塞

boil “爆油”→沸腾、沸点
The mere idea made me boil 这个主意让我大为激动

bold 大胆的。
联想:b + old = 不老的→大胆的,冒失的

callous 冷淡的, 起老茧的
联想“壳”的
Even the most callous observer would be moved by the news report about the concentration camps.

campaign 战役。
联想:camp 营盘

cargo 货物。
联想:car + go

charisma 超凡魅力
联想:Christ + ma=圣母→超凡魅力
He won the election largely on the basis of his charisma.

clog(管道)堵塞
联想:c + log = 似圆木
Pipes became clogged with dirt before long.

copious 很多的
联想:copy
He took copious notes at every lecture.

cower vi.畏缩
联想:cow(牛)
The inmates cowers under the brutal lash 囚犯们在粗暴的体罚下畏缩了.

curt 简短的,草率的short-spoken, hardly-polite 联想:cut
He was offended by the receptionist’s curt reply.

curtail 缩减
联想:cut tail
Bus service will have to be curtailed because of the transit strike.

dismay 沮丧
联想:not ?may(不可以
The news of plummeting stock prices dismayed speculators 股票价格骤然下跌的消息使股民大为沮丧

dogma 教条
联想:dog + ma
“The dogmas of the quiet past are inadequate to the stormy present”(Abraham Lincoln)“平静的过去时代的那些信条,不适用于暴风骤雨式的现代社会了”(亚伯拉罕•林肯)

dubious 可疑的
联想doubt
a dubious compliment 意义不明的恭维

dusk薄暮, 黄昏
联想dark
The fireworks display will begin at dusk.

dwindle v.缩小,减少 become less or smaller
联想:d + wind + le =低风了
Our supply of food has dwindled.

extradite vt.引渡
联想:extra + dite = 多余的歹徒
The Chinese government requested that Canada extradite Lai Changxing.

funeral 葬礼
联想final

hanker vi.渴望
联想“很渴”
hanker for knowledge 渴望获得知识

ghastly 苍白的,可怕的
联想ghost(鬼)
She fainted at sight of the ghastly wound 一见那可怕的伤口她就晕过去了

kidnap vt.诱拐(小孩), 绑架
联想:kid(孩子)+ nap(拿)
Gunmen kidnapped at least 50 people from a busy Baghdad street lined with travel agencies.

listless倦怠的
联想:list = 力
reacted to the latest crisis with listless resignation 对最近的危机所作的反应是无精打采的放弃

lovelorn adj. 失恋的, 害相思病的
联想:love + lorn(落)→爱情失落→失恋

mimic vt. 模仿
联想人家说mi,你也说mi→模仿
He mimicked the teacher's voice 他模仿老师的声音

monk和尚,修道士
联想:mon (mountain) + k(客)→山客→和尚

oust [aust] vt. 驱逐
s-out→使out→驱逐.
oust a rival from office 把对手从办公室挤走

partisan 党徒
party(党)+ san(人)→党徒

scan“细看”,扫描
s-can→细看
scanned the morning papers while eating breakfast 吃早饭时浏览早上的报纸

surly粗暴的
sir + ly→老爷般的,粗暴的

yearn 渴望,
year-n→年年念→渴望
She yearned for reconciliation 她渴望和好 (W.H.哈德森)。



正确发音为: Yawn [jC:n]
26,Zest [zest] n.乐趣、风味
(音义串联)一边跳舞一边喊 yes 很有乐趣。
谐音提示:热死;yes
正确发音为: Zest [zest]

第三节 英语单词词义的形象串联记忆法
《英语单词形象记忆法》简称“SY记忆法”,s代表Shanghai,上海,Y代表姚的姓。以区别于其他记忆法。
我们只选取“串联形象记忆法”
串联形象法是帮助记忆一个英语单词有多种意义的联想记忆法。
英语中拥有数量众多的一词多义的单词。这同中文的情形颇为相似。一个词,当它具有两个以上的意义时,其中
必有一个是本义,而其他的则是引申义,即从本义“引申”出来的,发展出来的。
例如,中文的“道”,本义是。路”,引申为达到道德标准的途径,如“朝闻道,夕死可矣”(《沦语・里仁》);还引
申为正当的手段,如“不以其道得之,不处也”(《论语・里仁》)。
大多数的一词多义的英语单词,同样能找出其本义与引申义。例如:bar,本义为“杆、棒”。杆、棒可作障碍用,
引申为“障碍物”,“围栏”;又在法庭上有围栏,引申为“法庭”;餐馆里有“围栏”分开店主与顾客,故又引申为
“酒吧”、“柜台”;等等。
我们也许在阅读中常遇到这样的障碍:一个句子,没有不懂的语法结构,也没有“不识的生词”,但却渎不懂意思。
其实,拦路虎往往就是那个看来认识而并不认识的单词。我们虽掌握了它的某一意义,而未掌握它在该句子中的
另外的意义。因此,它仍然是一个生词。
例:It is a poem by an unknown pen. “它是一首不详的笔的诗”,读不通。其实这句英语中的pen不是“笔”,
而是“作家”,这样就读通了:“它是一首作者不详的诗”。 Pen不仅有“笔”、“作家”的意思,还有”写作”、“栅栏”,
“把…关起来”等意思。串联形象法通过一定的组合排列,将pen的几个中文意思串成一句句子,以便联想记忆:
“ 把作家关起来,在栅栏内用笔写作 ”。 记住了这句句子,也就记住了pen的多种意义。
比如:pen,你若已知它是“笔”、“作家”、“写作”等意思,而不知其“栅栏”、“把…关起来”的意思,那么就可删改为:
栅栏把作家关起来 串联形象法的思路,关键在于用已知的意思串联未知的意思。
在编制串联形象句子时,要考虑释义之间有意义上的联系,这种联系可以是奇特的甚或荒诞的。读者实践后会发现, 奇特的联系更容易记住。

谐音记单词(之二)
alumna(单) 阿郎呢?(找郎君)------女校友
alumni(复) 阿郎来------男校友
lumber(美) timber 廊吧,亭吧(用木料盖吧)------木材,木料
meteor 迷体儿------流星
meteorite 迷体儿来------陨石
reflection 你忽裂身(反射过来)------反射
refraction 你忽越身(折射进去)------折射sergeant 杀阵(冲杀敌阵)------军士,警官
surgeon 色诊(看脸色)------外科医生
vicissitudes 味细细调之------(人生的)兴衰,枯荣,变迁其实记单词难在记发音,发音记住了,拼写就很容易,而谐音是记忆发音的最好工具。
比如记菊花(crysanthemum)一词:
chry + san + the + mum
谐音: 库里 鲜 花 满
按音节 上下一对应,拼写就出来了。大部分拼音文字的拼写都较有规律性,如果在阅读时忘了单词的意义,如同汉语拼音一样拼出谐音,单词意义就容易想起来,这样记一点都不费力。中高级学习者及赶考者不妨一试, 四六级加托福词汇中好记的谐音约500个左右,只占十分之一. 对拼读规律熟悉者不会影响发音, 相反有助记忆发音.

lavenderdale : 2007-07-21#123
回复: 经济生活中的英语词汇

感谢IBT,经济生活英语,我的最爱,我要坚持到底,让每个移友都懂一些经济生活英语,轻松应对加国新生活。:wdb10::wdb10:

lavenderdale : 2007-07-21#124
回复: 经济生活中的英语词汇

construct
A concept, model, or schematic idea:概念:概念、模式或构念:
a theoretical construct of the atom.原子的理论模型

composite
A complex material, such as wood or fiberglass, in which two or more distinct, structurally complementary substances, especially metals, ceramics, glasses, and polymers, combine to produce structural or functional properties not present in any individual component.复合材料:由两种或多种不同的基本物质,特别是金属、陶瓷、玻璃、聚合物混合生成的具有新结构或功能特性并且不再保留单个元素性质的材料

lavenderdale : 2007-07-21#125
回复: 经济生活中的英语词汇

最高频的一字口语
1. Absolutely! 绝对正确。
2. Almost! 差不多了。
3. Amazing! 太神了!
4. Anytime! 随时吩咐。
5. Awful! 好可怕。
6. Behave! 放尊重点。
7. Bingo! 中了。
8. Boring 真无聊 。
9. Bravo! 太棒了。
10. Bullshit! = Horseshit! 胡说 。
11. C’Mon! 拜托。
12. Certainly! 当然。
13. Check, Please! 买单。
14. Cheers! 干杯!
15. Congratulations! 恭喜啊!

lavenderdale : 2007-07-21#126
回复: 经济生活中的英语词汇

16. Damn! 该死!
17. Deal! 一言为定。
18. Definitely! 当然。
19. Disgusting! 好恶心。
20. Drat ! 讨厌。
21. Easy ! 别急。
22. Exactly! 完全正确。
23. Fantastic! 妙极了!
24. Fifty fifty ! 对半分。
25. Fresh! 帅!
26. Gorgeous! 美极了!
27. Help! 救命啊!
28. Hey! 嘿!
29. Hopefully! 我希望!
30. Horrible! 好可怕!

lavenderdale : 2007-07-21#127
回复: 经济生活中的英语词汇

31. Hush ! 快 !
32. Imagine! 想想看。
33. Impressive! 永生难忘!
34. Incredible! 不可思议!

35. Jesus! 天啊 !
36. Liar! 你撒谎。
37. Listen! 听着。
38. Lousy! 差劲。
39. Marvelous ! 棒极了!
40. Messy! 乱七八糟。
41. Never! 绝不!
42. Nonsense! 胡说!
43. Objection! 我抗议!
44. Oops! 哎呀!
45. Outrageous! 得了。
46.Probably! 可能。
47.Rats! 差劲!
48.Really? 真的吗?
49.Soso. 马马虎虎。
50.Someday. 改天吧。

lavenderdale : 2007-07-21#128
回复: 经济生活中的英语词汇

51.Still. 仍然。

52.Stingy. 小气鬼。

53.Superb! 棒极了!

54.Terrible! 好可怕!

55.Terrific! 好极了!

56.Ugh! 恶!

57.Uh … Uh … 不…

58.Wait ! 等等。

59.Wow ! 哇!

60.Yum … 嗯… ( 好吃 !)

lavenderdale : 2007-07-21#129
回复: 经济生活中的英语词汇

61.About when? 大约何时?

62.After you . 您先。

63.Allow me . 让我来。

64.Any clues? 有线索吗 ?

65.Any discount? 打折吗 ?

66.Anything new? 近来如何 ?

67.Anything wrong? 怎么了 ?

68.Are you? 你是吗 ?

69.Back off! 滚开 !

70.Be good . 乖乖喔 !

lavenderdale : 2007-07-21#130
回复: 经济生活中的英语词汇

72. Beautiful job! 绝妙佳作!
73.Believe me! 相信我。
74. Better not! 最好不要!
75. Bless me! 天啊!
76. Bless you! 祝福你 !
77. Bottoms up! 干杯 ! 见底 !
78.Buck up! 快点 !
79. Call me will 叫我 will 。
80.Can’T complain. 好得没话说。

lavenderdale : 2007-07-21#131
回复: 经济生活中的英语词汇

81.Certainly not! 才不咧 !
82.Chill out ! 怕 !
83.Clumsy me! 笨死了 !
84.Control yourself! 克制一下。
85.Could be. 可能是吧!
86.Dead tired! 累死了 !
87.Drop dead! 去死吧 !
88.Dump her! 甩了她 !
89.Fancy that. 真想不到。
90.For shame! 不要脸

lavenderdale : 2007-07-21#132
回复: 经济生活中的英语词汇

91.Forgive me! 宽恕我 !
92.Get moving! 动身吧 !
93.Get set. 预备。
94.Good job! 做得好!
95.Good timing. 分秒不差。
96.Got that? 明白吗 ?
97.Guess what? 猜猜看 ?
98.Hands off! 不许碰 !
99.Hard times! 真倒霉!
100.Have mercy! 求求你!

lavenderdale : 2007-07-21#133
回复: 经济生活中的英语词汇

英语中十句最狠的话:wdb6::wdb26::wdb26:
Just wait and see. I won't let you get away with that.
咱们走着瞧。我不会让你得逞的。
2. You'll be sorry.
你会后悔的。
3. You're gonna get what's coming to you.
你会得到报应的。
4. If you're looking for a fight, you don't have to look far.
如果你想找人打架的话,不用找太远。
5. Watch your mouth. Do you know who you're talking to?
说话客气一点。你知道你在跟谁说话吗?
6. I'll get even with you sooner or later.
跟你的这笔帐我迟早会要回来的。
7. Listen, you've picked the wrong person to quarrel with.
听着,你找错吵架的对象了。
8. You'd better take that back.
你最好收回那句话。
9. You want to take it outside? Anytime!
你想到外头解决(干架)吗?随时奉陪!
10. Don't mess with me! / Don't get fresh with me!不要惹我!/ 给我放尊重一点!

lavenderdale : 2007-07-21#134
回复: 经济生活中的英语词汇

美国口语骂人篇精华
为了不被骂,就要知道这些脏词是什么啊。:wdb10::wdb10:
学这些骂人的话不是为了要骂别人,而是被骂时不能不知道。
1.Nerd/geek/dork/dweeb/gweeb 呆子这些字都代表一个人因为太专注某件事而看起来不太正常,而并非不聪明的呆,如书呆子,计算机怪胎等,这几个字可以交换使用。其中nerd,geek 和dork 比其他二个来的常见。
2.Chicken/wuss/wimp 胆小鬼Chicken 大家都应该蛮熟悉的,而wuss 和wimp 也是骂人胆小鬼的意思。
3.Weasel/skum/cunning 邪恶,怀有心机 Weasl 本意是鼬鼠,在这里是用来形容一个人很狡猾。比方说有人表面上对你很好,可是他其实是另有目地,可能要利用你或是怎么的,这种人就叫weasel 或skum。
4.Bitch/Jackass 贱人/ 贱货(男) Bitch 是用来骂女生的,不要乱用,因为这跟骂人妓女没啥二样。但Bitch 是女生专用的,要骂男生,要用Jackass 这个字。
5.Weirdo 怪人 这个字是从weird 怪异演变而来的,就是指像科学怪人那样怪怪的人,或者翻成怪叔叔会更恰当些
6.Wacko/nut/psyco/nutcase 疯子 记得刚来美国,有人收到一封信,“Are you nut? ” 结果他还跑来问我,人家为什么问我是不是核果(nut)?不是令人啼笑皆非吗? 还好他先确认一下,不然就这么回信,我看别人一定更确信You are nut。
7.Pervert 变态另外,色狼或是色鬼也可以用Pervert。
8.Asshole/bunhole/asslicker/cuntlicker/pussylicker/asswiper/punkass/buttface/buttmunch 很讨厌的人这种人就是令人感到厌烦,讨厌,不屑的人。Asshole 这个字在一些社会写实的电视或电影我想是蛮常见的吧。除了asshole 常见之外,我还列出了许多骂人的字,大部份都是跟ass 或是licker 有关。各位参考就好,不要拿来乱骂人啊。
9.Idiot/moron/retard 白痴 前二个意思都很明确,就是白痴,智障,低能儿的意思,而retard 指的是mentally retard,心智障碍,而 retarded 则是对于低智商的人较正式的说法。就像中文的启智儿童一样。直接叫这些人 idiot 是非常不礼貌的。
10.Dumbo/dumbbell/pighead 猪头 这三个字都是形容别人很笨的意思。
11.Queen ugly/butt ugly 超丑 这二个字可有意思,一个是queen 看来不错,一个是butt,可是这二个字加ugly 都是超丑的意思,大概就相当于中文说的恐龙吧。
12.Jerk/doofus/dipstick/dipshit 混蛋 这几个字字典应该都查不到吧!都是标准的美国俚语,意思跟Asshole 很接近。都是一些让人感到厌恶,讨厌的坏蛋。
13.Bum/loser/double loser/two time loser 鳖三 这些人就像是街头的小混混,平日做威作福,其实自己没什么能耐,不过狐假虎而已。而double loser 自然又比loser 程度上要来的更鳖一点。
14.Mutant 畸形 原意指生物学上突变,可以用来骂一个人很畸形。例如有人一个月都不洗澡,你就可以说,Mutant。

lavenderdale : 2007-07-22#135
回复: 经济生活中的英语词汇

财务会计术语篇
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

lavenderdale : 2007-07-22#136
回复: 经济生活中的英语词汇

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

lavenderdale : 2007-07-22#137
回复: 经济生活中的英语词汇

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

lavenderdale : 2007-07-22#138
回复: 经济生活中的英语词汇

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
Owner's 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

lavenderdale : 2007-07-22#139
回复: 经济生活中的英语词汇

net earnings 净盈余
net income 净利润
net loss 净损失
net profit 净利
note payable 应付票据note receivable 应收票据
owners equity 所有者权益
partnership 合伙企业
proprietorship 独资企业

statement of earnings 盈余表
statement of operations 运营表
statement of owners equity 所有者权益表

lavenderdale : 2007-07-22#140
回复: 经济生活中的英语词汇

经济报刊词汇大聚会
:wdb10::wdb10::wdb9::wdb20:
primary sector 初级成分
private sector 私营成分,私营部门
public sector 公共部门,公共成分
economic channels 经济渠道
economic balance 经济平衡
economic fluctuation 经济波动
economic depression 经济衰退

economic stability 经济稳定
economic policy 经济政策
economic recovery 经济复原
understanding 约定
concentration 集中
holding company 控股公司trust 托拉斯
cartel 卡特尔
rate of growth 增长
economic trend 经济趋势
economic situation 经济形势
infrastructure 基本建设

lavenderdale : 2007-07-22#141
回复: 经济生活中的英语词汇

standard of living 生活标准,生活水平
purchasing power, buying power 购买力
scarcity 短缺
stagnation 停滞,萧条,不景气
underdevelopment 不发达
underdeveloped 不发达的
developing 发展中的
财经英语词汇 A
A share A股;甲类股份
abatement of tax 减税;减扣免税额
ABN AMRO Bank N.V. 荷兰银行
above-the-line expenditure 在线项目支出;经常预算支出
above-the-line receipt 在线项目收入;经常预算收入
ABSA Asia Limited 南非联合亚洲有限公司
absolute change 绝对数值变更
absolute expenditure 实际开支
absolute guideline figure 绝对准则数字
absolute interest 绝对权益
absolute order of discharge 绝对破产解除令
absolute profit margin 绝对利润幅度
absolute value 实值;绝对值
absolutely vested interest 绝对既得权益
absorbed cost 已吸收成本;已分摊成本absorption 吸收;分摊;合并
absorption rate 吸收率;摊配率;分摊率
ACB Finance Limited 亚洲商业财务有限公司
acceptable form of reciprocity 合理的互惠条件
acceptable rate 适当利率;适当汇率
acceptance agreement 承兑协议
acceptance for honour 参加承兑
acceptor 承兑人;接受人;受票人acceptor for honour 参加承兑人
accident insurance 意外保险
Accident Insurance Association of Hong Kong 香港意外保险公会
accident insurance scheme 意外保险计划
accident year basis 意外年度基准

lavenderdale : 2007-07-22#142
回复: 经济生活中的英语词汇

accommodation 通融;贷款accommodation bill 通融票据;空头票据
accommodation party 汇票代发人
account balance 账户余额;账户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account of after-acquired property 事后取得的财产报告
account of defaulter 拖欠帐目
account payable 应付帐款
account payee only [A/C payee only] 只可转帐;存入收款人账户
account receivable 应收帐款
account receivable report 应收帐款报表
account statement 结单;账单;会计财务报表account title 账户名称;会计科目accountant´s report 会计师报告
Accountant´s Report Rules 会计师报告规则
accounting and auditing procedure 会计与审计程序;会计与核数程序
Accounting Arrangements 《会计安排》
accounting basis 会计基础
accounting by Official Receiver 破产管理署署长呈交的帐目
Accounting Circular 《会计通告》
accounting class 会计类别
accounting date 记帐日期;会计结算日期
accounting for money 款项核算
Accounting Officer 会计主任
accounting period 会计报告期;会计期
accounting policy 会计政策;会计方针
accounting practice 会计惯例
accounting principle 会计准则
accounting record 会计记录
accounting report 会计报告
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Accounting Society of China 中国会计学会
accounting statement 会计报表
accounting system 会计制度;会计系统
accounting transaction 会计事项;帐务交易
accounting treatment 会计处理
accounting year 会计年度

lavenderdale : 2007-07-22#143
回复: 经济生活中的英语词汇

accretion 增值;添加accrual 应计项目;应累算数目
accrual basis 应计制;权责发生制accrual basis accounting 应计制会计;权责发生制会计
accrue 应累算;应计accrued benefit 应累算利益
accrued charges 应计费用
accrued cumulative preference share dividend 应累算的累积优先股股息
accrued expenses 应累算费用
accrued interest payable 应付利息;应计未付利息
accrued interest receivable 应收利息;应计未收利息accrued right 累算权益
accruing profit 应累算的利润

lavenderdale : 2007-07-22#144
回复: 经济生活中的英语词汇

accumulated fiscal reserve 累积财政储备
accumulated profit 累积利润;滚存溢利
accumulated reserve 累积储备
accumulation of surplus income 累积收益盈余
acquired assets 既得资产
acquisition 收购;购置;取得
acquisition cost 购置成本
acquisition expenses 购置费用
acquisition of 100% interest 收购全部股权acquisition of control 取得控制权
acquisition of fixed assets 购置固定资产
acquisition of shell “买壳”
acquisition price 收购价
act of God 天灾acting partner 执事合伙人
active market 买卖活跃的市场;交投畅旺的市场;旺市
active partner 积极参与的合伙人
active trading 交投活跃
actual circulation 实际流通
actual cost 实际成本
actual expenditure 实际开支;实际支出
actual income 实际入息;实际收入;实际收益
actual market 现货市场
actual price 现货价;实际价格
actual profit 实际利润
actual quotation 实盘;实际价位;实际报价
actual year basis 按实际年度计算
actuals 实货
actuarial investigation 精算调查
actuarial principle 精算原则
actuarial report 精算师报告
Actuarial Society of Hong Kong 香港精算学会
actuarial valuation 精算师估值
actuary 精算师

lavenderdale : 2007-07-22#145
回复: 经济生活中的英语词汇

ad referendum agreement 暂定协议;有待复核的协定
ad valorem duty 从价税;按值征税
ad valorem duty system 从价税制
ad valorem fee 从价费
ad valorem tariff 从价关税
additional allowance 额外免税额
additional amount for unexpired risk 未过期风险的额外款额
additional assessable profit 补加应评税利润
additional assessment 补加评税
additional commitment 额外承担
additional commitment vote 额外承担拨款
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
additional dependent parent allowance 供养父母额外免税额
additional provision 额外拨款
additional stamp duty 附加印花税
additional tax 补加税罚款;补加税款
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书

lavenderdale : 2007-07-22#146
回复: 经济生活中的英语词汇

adjudged bankrupt 被裁定破产
adjudicated bankrupt 裁定破产人
adjudication fee 裁定费;评定印花税额手续费;评估契据费
adjudication of bankruptcy 裁定破产;宣告破产
adjudication of insolvency 裁定无力偿还债务
adjusted actual 经调整的实数;调整后的实数
adjusted current assets 经调整的流动资产;调整后的流动资产
adjusted figure 经调整的数字;调整后的数额
adjusted liabilities 经调整的负债;调整后的负债
adjusted loss 经调整的亏损;调整后的亏损
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
adjusted profit 经调整的利润;调整后的利润
adjusted surplus 经调整的盈余额;调整后的盈余额
adjusted value 经调整的价值;调整后的价值
adjustment 调整;修订;理算〔保险〕
adjustment centre 调剂中心
adjustment lag 调整过程的时间差距;调整时差
adjustment mechanism 调整机制
adjustment of loss 亏损调整
adjustment process 调整过程;调整程序
adjustment range 调整幅度

lavenderdale : 2007-07-22#147
回复: 经济生活中的英语词汇

administered exchange rate 受管制汇率
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
administration expenses 行政费用
administration fee 手续费;行政费
administration in bankruptcy 破产管理
administration order 遗产管理令
administrator 管理人;遗产管理人
administrator of the estate 遗产管理人
admission of debt 债项承认书
admission of proof 接纳债权证明

lavenderdale : 2007-07-22#148
回复: 经济生活中的英语词汇

advance 放贷款项;垫付款项;预支款项;预付款项
advance account 暂支帐目;预付款账户
advance compensation 预付补偿金
advance from shareholder 股东垫款
advance pending reimbursement 预支以待日后付还
advanced economy 先进经济体系
advancement 预付;预付财产
advances warrant 垫款令
advancing 贷出

lavenderdale : 2007-07-22#149
回复: 经济生活中的英语词汇

adverse balance 逆差
adverse exchange 逆汇
advertisement addressed to shareholders 在报章刊登的致股东通告
advice for collection 托收通知书
advice of drawing 提款通知书;汇票通知书
advice of payment 付款通知
Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕
Advisory Committee on Diversification 经济多元化咨询委员会
affidavit 誓章;遗产申报誓章
affidavit of no receipt 述明无收款的誓章
affiliate 联号;联营公司;附属公司
affiliated company 附属公司;联号;联营公司
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
affordability 负担能力
African Development Bank [AfDB] 非洲开发银行
after-acquired property 事后取得的财产
after-hours dealing 市后交易
after-tax profit 税后盈利;税后利润;税后溢利

lavenderdale : 2007-07-22#150
回复: 经济生活中的英语词汇

agency agreement 代理协议
agency expenses 代理机构的开支
agency fee 代理费
Agency Law 《代理法》
agent 代理人;承销人
agent of company 公司代理人
agent´s fee 代理人费;经纪费
aggregate 总计;总数;总体数字aggregate amount 总款额;总额
aggregate assets and liabilities 总体资产与负债
aggregate at constant price 按固定价格计算的总体数字
aggregate demand 总需求
aggregate gross position 总持仓量
aggregate limit 总限额
aggregate of salaries tax 合计薪俸税
aggregate performance 总体表现;总体业绩
aggregate supply 总体供应
aggregate surplus 总盈余
aggregate total 整体总额
aggregate value 总值;合计价值
aggregated basis 合计基准
aggregated net chargeable income 合计应课税入息实额
aggregation 合并计算;合计;总和aggregation of incomes of husband and wife 夫妇入息合并计算
aggregation of property 财产的总和

lavenderdale : 2007-07-22#151
回复: 经济生活中的英语词汇

agio 差价;贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》
agreement for a settlement 授产协议
agreement for assignment 转让协议agreement for sale 售卖协议;买卖协议
agreement for sale and purchase 买卖协议
agreement for the payment of interest 支付利息协议
agreement for the repayment of money 还款协议
agreement of reinsurance 再保险协议

lavenderdale : 2007-07-22#152
回复: 经济生活中的英语词汇

Agricultural Bank of China 中国农业银行
air passenger departure tax 飞机乘客离境税
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
airport tax 机场税
alcohol duty 酒精税alienation 让与;让渡;转让
alimony 生活费;赡养费All Ordinaries Index [AOI] 所有普通股指数
all risks 全险;综合险All Sales Record for Stock Market 《股票市场成交报告》
Allied Capital Resources Limited 新联财务有限公司
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
allocation letter 拨款信件
allocation of fund 分配款项;预留款项
allocation of profit 利润分配;溢利分配allocation warrant 拨款令

lavenderdale : 2007-07-22#153
回复: 经济生活中的英语词汇

allotment 分配;配股
allotment notice 股份配售通知;配股通知allotment of shares 股份分配
allowable 可获宽免;免税的
allowable business loss 可扣除的营业亏损
allowable expenses 可扣税的支出allowance 免税额;津贴;备抵;准备金
allowance for debts 债项的免税额
allowance for depreciation by wear and tear 耗损折旧免税额
allowance for funeral expenses 殡殓费的免税额
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
allowance for repairs and outgoings 修葺及支出方面的免税额
allowance to debtor 给债务人的津贴

lavenderdale : 2007-07-22#154
回复: 经济生活中的英语词汇

alteration of capital 资本更改
alternate trustee 候补受托人
amalgamation 合并
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ambit of charges 征税范围;收费范围
amended valuation 经修订的估值
American Commodities Exchange 美国商品交易所
American Express Bank Limited 美国运通银行
American Stock Exchange 美国证券交易所

lavenderdale : 2007-07-22#155
回复: 经济生活中的英语词汇

amortization 摊销
amount due from banks 存放银行同业的款项
amount due from banks abroad 存放海外银行同业的款项
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港银行同业的款项
amount due to banks 银行同业的存款
amount due to banks abroad 海外银行同业的存款
amount due to holding companies 控股公司存款
amount due to local banks 本港银行同业的存款
amount due to outport banks 外埠银行同业的存款
amount for note issue 发行纸币的款额
amount of bond 担保契据的款额
amount of consideration 代价款额
amount of contribution 供款数额
amount of indebtedness 负债款额
amount of principal of the loan 贷款本金额
amount of rates chargeable 应征差饷数额
amount of share capital 股本额
amount of sums assured 承保款额
amount of variation 变动幅度amount of vote 拨款数额
amount payable 应付款额
amount receivable 应收款额

lavenderdale : 2007-07-22#156
回复: 经济生活中的英语词汇

Amsterdam Stock Exchange 阿姆斯特丹证券交易所
analysis 分析
ancillary risk 附属风险annual account 周年帐目;周年帐目报表;年度决算;年结
annual accounting date 年结日期
annual allowance 每年免税额;年积金;年度津贴;年津
annual balance 年度余额annual disposable income 每年可动用收入
annual estimates 周年预算
annual fee 年费
annual general meeting 周年大会
annual growth rate 年增率;每年增长率
annual long-term supplement 长期个案每年补助金
annual pensionable emolument 可供计算退休金的年薪
annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》
annual return 周年报表;周年申报表;每年报税表格
Annual Return Rules 《周年报表规则》
annual review of consumer prices 每年消费物价回顾
annual roll-forward basis 逐年延展方式
annual salary 年薪annual statement 年度报表;年度决算表
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
annuitant 年金受益人
annuity 年金annuity contract 年金合约
annuity on human life 人寿年金

lavenderdale : 2007-07-22#157
回复: 经济生活中的英语词汇

antecedent debt 先前的债项
ante-dated cheque 倒填日期支票anticipated expenditure 预期开支
anticipated net profit 预期纯利
anticipated revenue 预期收入
anti-inflation measure 反通货膨胀措施
anti-inflationary stance 反通货膨胀立场
apparent deficit 表面赤字
apparent financial solvency 表面偿债能力
apparent partner 表面合伙人

lavenderdale : 2007-07-22#158
回复: 经济生活中的英语词汇

application for personal assessment 个人入息课税申请书
application of fund 资金应用
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
appointed actuary 委任精算师
appointed auditor 委任核数师;委任审计师
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分摊
apportionment 分配;分摊
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
apportionment formula 分摊方程式
apportionment of estate duty 遗产税的分摊
appraisal 估价;评估

lavenderdale : 2007-07-22#159
回复: 经济生活中的英语词汇

appreciable growth 可观增长
appreciable impact 显著影响
appreciable increase 可观增长
appreciation 增值;升值
appreciation against other currencies 相对其他货币升值
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
appreciation tax 增值税
appropriation 拨款;拨用;拨付appropriation account 拨款帐目
Appropriation Bill 拨款法案
appropriation-in-aid system 补助拨款办法
approved assets 核准资产approved basket stock 认可一篮子证券
approved budget 核准预算
approved charitable donation 认可慈善捐款
approved charitable institution 认可慈善机构
approved currency 核准货币;认可货币
approved estimates 核准预算
approved estimates of expenditure 核准开支预算
approved overseas insurer 核准海外保险人
approved overseas trust company 核准海外信托公司
approved pooled investment fund 核准汇集投资基金
approved provident fund scheme 认可公积金计划
approved provision 核准拨款approved redeemable share 核准可赎回股份
approved regional stock 认可地区性证券
approved retirement scheme 认可退休金计划
approved subordinated loan 核准附属贷款

lavenderdale : 2007-07-22#160
回复: 经济生活中的英语词汇

arbitrage 套戥;套汇;套利arbitrageur 套戥者;套汇者
arbitrary amount 临时款项
arrangement 措施;安排;协定
arrears 欠款
arrears of pay 欠付薪酬arrears of revenue 逾期未收税款;逾期未收的帐项
articles of association 组织章程;组织细则;组织章程细则
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
ascertainment of profit 确定利润
"Asia Clear" “亚洲结算系统”

lavenderdale : 2007-07-22#161
回复: 经济生活中的英语词汇

Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Asian Development Fund [ADF] 亚洲发展基金
Asian dollar bond 亚洲美元债券
Asian dollar market 亚洲美元市场
Asian dollar rate 亚洲美元利率
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕

lavenderdale : 2007-07-22#162
回复: 经济生活中的英语词汇

asked price 沽盘;喊价;索价;卖方报价
assessable income 应评税入息
assessable loss 应评税亏损
assessable profit 应评税利润
assessable value 应评税值
assessed profit 估定利润
assessed value 经评估价值
assessment 评税;评定;估价;评税单assessment number 评税编号;估价编号
assessment of additional tax 补加税评税
assessment of performance 业绩评估;实绩评价Assessor 评税主任

lavenderdale : 2007-07-22#163
回复: 经济生活中的英语词汇

asset price bubbles 资产价格泡沫
asset-backed securities 具资产保证的证券
assets accretion 资产增值
assets and liabilities 资产与负债
assets betterment statement 资产递增表;资产改进表
assets lending 实物放款;有抵押贷款
assets of the company passing on the death 死者去世时转移的公司资产
assets pledged as security for liabilities 用作负债抵押的资产
assets portfolio 资产投资组合
assets price 资产价格
assets quality 资产质素assets realization 资产变现
assets refinancing arrangement 资产再集资安排
assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产
assets stripping 削减资产;拆卖资产assets value 资产值

lavenderdale : 2007-07-22#164
回复: 经济生活中的英语词汇

assignee 承让人assignment 转让;转让书;转让契
assignment of interest 权益转让
assignment of letters patent and trade mark 专利证书及商标转让
assignment of property 物业转让;物业转让书
assignment right 转让权
assignor 转让人associate 有联系的人;有关连人士;相联者;合伙人;联系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
associate member 附属会员
associated body corporate 相联法人团体
associated company 相联公司;联属公司
associated corporation 相联法团
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕
Association of Futures Exchange Brokers 香港期货经纪协会
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
association of underwriters 承保人组织

lavenderdale : 2007-07-22#165
回复: 经济生活中的英语词汇

assumption of control 接管
assurance 担保;保险;转易;转易书
assurance of interest 权益的转易
at 19XX price 按一九XX年价格计算
at a discount 按赔价计算;按贴水价格计算;打折扣
at a premium 按溢价计算;按升水价格计算
at call 通知付款;按通知
at constant market price 按固定市价计算
at constant price 按固定价格计算
at cost 按成本计算
at current market price 按当时市价计算;按现时市价计算
at current price 按当时价格计算;按现时价格计算
at factor cost 按要素成本计算;按生产要素成本计算
at money-of-the-day price 按付款当日价格计算
at or better 按指定或较佳价位〔买卖指令〕
at par 按面值计算;平价
at sight 见票即付
at the close 按收市盘
at the opening 按开市盘
attestation 见证;见证条款
at-the-money option 平价期权

lavenderdale : 2007-07-22#166
回复: 经济生活中的英语词汇

attorney 受权人;受托代表人
attornment 新拥有人承认书
attributable profit 可归属利润
attributable share value 可归属股份价值
Auckland Stock Exchange 奥克兰证券交易所
auction 拍卖
auctioneer 拍卖商
audit 审计;核数
Audit Commission 审计署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
audit review 帐目审查
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕
audited account 审计帐目;经审计的帐目
audited annual account 经审计的周年帐目
audited balance sheet 经审计的资产负债表
auditor 核数师;核数主任;审计师
auditor´s certificate 核数师证明书;审计师证明书
auditor´s report 核数师报告;审计师报告

lavenderdale : 2007-07-22#167
回复: 经济生活中的英语词汇

Aussie bond 澳元债券
austerity budget 紧缩预算
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Australia All Ordinaries Index 澳洲所有普通股票指数
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亚期权市场
Australian Securities Commission 澳洲证券事务监察委员会
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Australian Stock Exchange 澳大利亚证券交易所
Austrian Schilling [ATS] 奥地利先令
authentication 认证;鉴证
authority to purchase 委托购买证;委购书
authorization 认可;核准;授权;授权书
authorization by direction 指示授权
authorization by instruction 指令授权
authorization by warrant 令状授权
authorization of unit trust 单位信托的认可
authorized agent 指定代理人
authorized capital 法定资本
authorized clerk 出市员
authorized dealer 认可交易商
authorized financial institution 认可财务机构
authorized fund 认可基金
authorized fund house 获授权的基金公司;认可基金公司
authorized institution 认可机构
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
authorized insurer 获授权保险人;获认可承保人
authorized investment 特准投资项目
authorized person 获授权人
authorized representative 获授权代表
authorized share capital 法定股本

lavenderdale : 2007-07-22#168
回复: 经济生活中的英语词汇

automated quotation system 自动报价系统
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕
automatic adjustment mechanism 自动调整机制
automatic adjustment system 自动调整系统
Automatic Clearing House 自动票据交换所
automatic exchange rates accumulation system 自动化汇率累集系统
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
automatic teller machine [ATM] 自动柜员机
autopay 自动转帐
available assets 可用资产
available fiscal reserve 现存财政储备
available profit 可用利润

lavenderdale : 2007-07-22#169
回复: 经济生活中的英语词汇

Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
average 平均;平均数;海损
average basic salary 平均基本薪金
average consumer expenditure 平均消费开支;一般消费开支
average cost 平均成本
average cost of land production 增辟土地平均成本
average daily turnover 平均每日成交额
average daily wage rate 平均每日工资率
average expenditure pattern 平均开支模式
average growth rate 平均增长率
average net fixed assets 固定资产平均净值
average of relatives 相对价格平均数
average price 平均价格
average propensity to consume 平均消费倾向;一般消费倾向
average propensity to save 平均储蓄倾向;一般储蓄倾向
average rate 平均率
average revenue 平均收入;平均收益
average stock 平均库存;平均存货
average yearly rent 平均年租
avoidance of double taxation 避免双重课税
avoidance of tax 避税

lavenderdale : 2007-07-22#170
回复: 经济生活中的英语词汇

B share B股;乙类股份
BA Asia Limited 美银亚洲有限公司
BA Finance (Hong Kong) Limited 美银财务(香港)有限公司
back duty 补缴税款
back tax 补缴税款
backdoor listing “借壳”上市;“买壳”上市
back-to-back credit 对开信贷
back-to-back loan 对销贷款
backwardation 交割延期费〔证券〕;倒价〔期货〕;现货溢价

lavenderdale : 2007-07-22#171
回复: 经济生活中的英语词汇

bad debt 坏帐
bad debt provision 坏帐准备
bad year 歉年
bailee 受寄人
Bailiff 执达主任
Bailiff Office 执达主任办事处
bailment 委托保管
balance 差额;余额;结余
balance brought down 余额承上
balance brought forward 〔上年度〕结转;余额承前
balance carried down 余额转下
balance carried forward 〔本年度〕结转;余额移后
balance of international indebtedness 国际借贷差额;国际借贷平衡表
balance of international payments 国际收支差额;国际收支平衡表
balance of payments 国际收支差额;国际收支平衡表
Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕
balance of proceeds 收入余数
balance of trade 贸易差额
balance sheet 资产负债表
balance sheet date 结算日
balance with other banks 存放银行同业的结余
balanced budget 平衡预算
balancing allowance 结余免税额
balancing charge 结余课税

lavenderdale : 2007-07-22#172
回复: 经济生活中的英语词汇

Bali International Finance Limited 百达利财务有限公司
Banca Commerciale Italiana S.p.A. 意大利商业银行
Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.
Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.
Bangkok Bank Public Company Limited 盘谷银行
bank acceptance 银行承兑汇票
bank account 银行账户
bank account holder 银行账户持有人
bank balance 银行结余
bank book 银行存折
bank cashier order 银行本票
bank code 银行暗码
bank draft 银行汇票
Bank Examiner 银行审查主任
Bank for International Settlements 国际结算银行
bank guarantee 银行担保
bank lending 银行贷款
bank liquidity 银行流动资金
bank loan 银行贷款
Bank Melli Iran 伊朗国家银行
bank note 银行纸币;钞票
bank note handling fee 处理纸币的手续费
bank note lawfully issued 合法发行的银行纸币
bank note payable to bearer on demand 凭票要求付款予持票人的纸币
bank note transaction 货币交易
bank notes rate 现钞汇率
Bank of America (Asia) Limited 美国(亚洲)银行有限公司
Bank of America NT & SA 美国银行
Bank of Ayudhya Public Company Limited 大城银行
Bank of China 中国银行
Bank of China Group 中银集团
Bank of Communications 交通银行
Bank of East Asia, Limited 东亚银行有限公司
Bank of England 英伦银行
Bank of Fukuoka Ltd. 褔冈银行
Bank of India 印度银行
Bank of Montreal 加拿大满地可银行
Bank of Nova Scotia 加拿大丰业银行
Bank of Scotland 苏格兰银行
Bank of Taiwan 台湾银行
Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行
bank rate 银行利率;银行贴现率;银行牌价
bank service charges 银行手续费;银行服务费
bank statement 银行结单
Bank, The [magazine] 《银行家杂志》
bank trading day 银行营业日

lavenderdale : 2007-07-22#173
回复: 经济生活中的英语词汇

banker 银行家;银行业者;银行
banker´s acceptance 银行承兑汇票
banker´s authority 银行权能
banker´s book 银行簿册
bankers´ clearing house 银行票据交换所;银行票据结算所
banker´s draft 银行本票;银行汇票
banker´s order 银行付款委托书;银行本票
banker´s record 银行记录
Bankers Trust Company 美国信孚银行
banker´s undertaking 银行承诺
Banking Advisory Committee 银行业务咨询委员会
Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕
banking business 银行业务
Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业(行为守则)指引》
Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕
banking facility 银行融资;银行服务
banking licence 银行牌照
Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕
Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕
Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕
Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕
Banking Supervision Review Committee 银行监管检讨委员会
banking supervisory authority 银行监管当局
banking system 银行体系

lavenderdale : 2007-07-22#174
回复: 经济生活中的英语词汇

bank-related broker 与银行有关的经纪
bankrupt 破产;破产人
bankruptcy court 破产法庭
Bankruptcy Estates Account 破产人产业账户
bankruptcy notice 破产通知书
bankruptcy order 破产令
bankruptcy petition 破产呈请书
bankruptcy proceeding 破产法律程序
bank´s buying rate 银行买价
bank´s selling rate 银行卖价
Banque Nationale de Paris 法国国家巴黎银行
Banque Worms 法安银行
Barclays Bank plc 柏克莱国际银行

lavenderdale : 2007-07-22#175
回复: 经济生活中的英语词汇

bargain hunting 趁低吸纳;在低价位购入
Barings crisis 霸菱危机
base 基数;基值;基准;基础
base cost 基准费用
base date 基准日期;基日
base index 基本指数
base of valuation 估值基准
base period 基期;评税基期
base rate 基本利率;基本汇率
base year 基准年;基年
baseline 基线
baseline expenditure 基线开支
baseline-plus forecast 基线开支及额外开支预测
base-weighted Laspeyres index 基本加权的拉斯佩尔指数
base-year average price 基年平均价格
basic allowance 基本免税额
basic personal allowance 基本个人免税额
basic salary 基本薪金;底薪
basic value 基本值
basic wage 基本工资;底薪
basis 标准;基准;差价〔有价证券〕
basis of assessment 评税标准;评税根据
basis of consolidation 帐项综合算法
basis of valuation of property 财产估价准则

lavenderdale : 2007-07-22#176
回复: 经济生活中的英语词汇

Basle Agreement 《巴塞尔协议》
Basle Capital Accord 《巴塞尔资本协定》
Basle capital adequacy requirement 巴塞尔资产充足要求
Basle Committee 巴塞尔委员会
Basle Committee on Banking Supervision 巴塞尔银行监管委员会
Basle Committee´s 3-times multiplier model 巴塞尔委员会的三倍乘数模式
Basle Concordat 《巴塞尔协定》
Basle Payments Committee 巴塞尔支付委员会
Basle standardized approach 巴塞尔标准计算方法
Bauhinia design coin 洋紫荆硬币
Bayerische Landesbank Girozentrale 巴伐利亚州银行
BCA Finance Limited 中亚财务有限公司
BCOM Finance (Hong Kong) Limited 交通财务有限公司
BDNI Finance Limited 印度尼西亚商业财务有限公司

lavenderdale : 2007-07-22#177
回复: 经济生活中的英语词汇

bear 看淡股市者;“淡友”;抛空投机者
bear bond 熊债券
bear market 熊市;跌市;淡市;空头市场
bear position 空仓
bearer 持票人
bearer bill 不记名汇票
bearer bond 不记名债券
bearer certificate 不记名票据
bearer cheque 不记名支票;来人支票
bearer instrument 不记名文书
bearer securities 不记名证券
behaviour 走势;表现;行为
Belgian Franc [BEF] 比利时法郎
below-the-line account 线下帐目

lavenderdale : 2007-07-22#178
回复: 经济生活中的英语词汇

enchmark 基准benchmark database 基准数据库
benchmark entry point 基准起薪点
benchmark estimate 基准估计数字
benchmark revision 基准数字修订
benchmark survey 基准统计
benchmark yield curve 基准收益率曲线
beneficial holding 实益股份;实益持股量
beneficial interest 实益权益
beneficial interest in property 财产的实益权益
beneficial interest in shareholding 所持实益股份
beneficial owner 实益拥有人
beneficial ownership 实益拥有权
beneficial shareholding 实益股份
beneficially interested 享有实质权益
beneficially owned 实益拥有
beneficially owned share 实益股份
beneficiary 受益人;受惠人;受款人;受惠国
beneficiary under a trust 信托受益人
benefit 利益;福利;津贴;保险赔偿费
benefit of contract 合约利益

lavenderdale : 2007-07-22#179
回复: 经济生活中的英语词汇

Bergen Bank 卑尔根银行
best lending rate 最优惠贷款利率
Best Practice Guide 《最佳执行指引》
Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务数据的最佳执行指引》
bet 投注
beta coefficient 贝他系数;“啤打”系数;投资风险与股市风险系数
bets and sweeps tax 博彩及彩票税
betterment 不动产增值;修缮经费
betterment income 资产增值收入
betterment profit 以资产增值方法计算的利润额
betting duty 博彩税

lavenderdale : 2007-07-22#180
回复: 经济生活中的英语词汇

bid 叫价;出价;投标;提出拨款申请;买盘
bid price 买价;投标价格;收购价
bid rate 买价;投标价;拆入息率
bidder 竞投人
BII Finance Company Limited 印度尼西亚国际财务有限公司
bilateral agreement 双边协议;双边协定
bilateral meeting 双边会议
bilateral netting agreement 双边净额结算协议
bilateral repurchase agreement 双边回购协议

lavenderdale : 2007-07-22#181
回复: 经济生活中的英语词汇

bill 票据;账单;汇票;条例草案
bill acceptance 票据承兑
bill broker 票据经纪
bill discounting company 票据贴现公司
bill for clearing 交换票据;结算票据
bill in a set 汇票联票bill of exchange 汇票
bill of lading [B/L] 提单
bill of sale [B/S] 卖据;动产抵押据
bill payable after sight 见票后付款汇票
bill payable on demand 凭票要求付款的汇票
bill purchased 出口押汇;买入票据
bill receivable 应收票据
Bills of Exchange Law 《票据法》

lavenderdale : 2007-07-22#182
回复: 经济生活中的英语词汇

blank endorsement 空白背书;不记名背书
blanket insurance 总括保险;综合保险;统保
blanket policy 总括保险单;统保单
block 交易单位〔证券〕;大宗股票;集团
block allocation 整体拨款;整笔拨款
block capital grant 整笔非经常补助金
block discount policy 折扣统保单
block grant 整笔补助金
block grant system 整笔补助金制度
block offer [securities] 整批发售〔证券〕
block vote 整体拨款
blue chip 蓝筹股;优质股票
board lot 交易单位;上牌单位;“一手”
Board of Governors of the International Monetary Fund 国际货币基金组织理事会
Board of Governors of the World Bank 世界银行理事会
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局
Board of Inland Revenue 税务委员会
Board of Review [inland revenue] 税务上诉委员会
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕
Board of Treasury 库务管理委员会
board trading 上板式买卖
BOCI Capital Limited 中银国际融资有限公司

lavenderdale : 2007-07-22#183
回复: 经济生活中的英语词汇

body corporate 法团;法人团体
Bogor Declaration 《茂物宣言》
bogus transaction 虚假交易
bona fide mortgage 真正抵押
bona fide transaction 真正交易
bona vacantia 无主财物
bond 债券;担保契据;担保书;债权证明书
bond denominated in Hong Kong dollars 以港元为本位的债券;港元债券
bond fund 债券基金
bond rating 债券评级
bonded warehouse 保税仓

lavenderdale : 2007-07-22#184
回复: 经济生活中的英语词汇

bonus 红利;奖金
bonus issue 红股发行
bonus share 红股
book 簿册;帐簿
book and paper 簿册及文据
book close date 截止过户日期
book debt 账面债项
book entry 账面记录
book loss 账面亏损;账面损失
book of account 帐簿
book profit 账面利润
book reserve 账面储备
book value 账面价值
book-keeping transaction 账面交易
boom year 经济高度增长年;景气年份
booming market 旺市;好市;景气市场
boost 上扬
borrow 借入
borrowed fund 借入资金
borrowed stock 被借用证券
borrower 借用人;借款人;借方
borrowing 借款;借贷;举债
borrowing and lending of stocks 借用及借出证券
borrowing power 借贷权;借款能力
borrowing upon stock 以公债形式借取款项
bottom out 见底回升;停泻回升
bottom price 最低价;底价
bought and sold note 买卖单据
bought note 买货单

lavenderdale : 2007-07-22#185
回复: 经济生活中的英语词汇

braking effect 抑制效果
branch 部;分行;支行
branch registration certificate 分行登记证
branch registration fee 分行登记费
breach of trust 违反信托
break clause 终止条款;中断条款
breakdown 分成细目;明细表;分类细帐;分项数字
break-even 收支平衡;收支相抵;损益两平
break-even point 收支平衡点;损益平衡点
Bretton Woods Agreement 《布雷顿森林协定》
Bretton Woods System 布雷顿森林制度

lavenderdale : 2007-07-22#186
回复: 经济生活中的英语词汇

brief fee 诉讼费;承办费
broad definition of money supply 广义货币供应
broker 经纪
brokerage 经纪费;经纪佣金
brokerage charges 经纪费;经纪佣金
brokerage house 经纪行
Brokers´ Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕
Brokers´ Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕
broker´s firm 经纪行
broker´s representative 经纪代表
brought to credit 入帐
Brussels Stock Exchange 布鲁塞尔证券交易所
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》

lavenderdale : 2007-07-22#187
回复: 经济生活中的英语词汇

bucketing “对敲”;利用顾客资金买空卖空
bucketing offence “对敲”罪行
budget 财政预算案;预算
budget booklet 预算案小册
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕
Budget Concluding Speech 《财政预算案总结演词》
budget cycle 财政预算案编制周期
Budget Day 财政预算案发表日
budget debate 财政预算案辩论
budget deficit 财政预算赤字
budget exercise 财政预算案编制工作
budget guideline 财政预算案准则;财政预算案指引
budget guideline ratio 财政预算案准则比率
budget proposal 财政预算案建议
budget revenue 财政预算案收入
budget revenue measure 财政预算案税收措施;财政预算案收入措施
Budget Speech 《财政预算案演词》
budget strategy 财政预算策略
budget surplus 财政预算盈余
budgetary and cost control 预算与成本管制
budgetary criterion 开支预算准则
budgetary deficit 财政预算赤字
budgetary guideline 财政预算指引
budgetary implication 财政预算的影响
budgetary innovation 财政预算新措施
budgetary management 财政预算管理
budgetary policy 财政预算政策
budgetary position 财政预算状况
budgetary strategy 财政预算策略
budgetary system 财政预算制度
budgeted cost 预算成本
budgeted for surplus 预算盈余

lavenderdale : 2007-07-22#188
回复: 经济生活中的英语词汇

building cost index 建造成本指数
built-in control of the money supply 货币供应的内在调节功能
built-in stabilizer 内在稳定因素;内在稳定措施
bulk buying 大宗采购;大批购买
bulk transfer 大额股票转名
bull 看好股市者;“好友”;买空投机者
bull bond 牛债券
bull market 牛市;升市;旺市;多头市场
bull position 长仓
bullion broker 金银经纪
bullion market 金银市场

lavenderdale : 2007-07-22#189
回复: 经济生活中的英语词汇

Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处
buoy up 上升
buoyant 活跃;蓬勃;坚挺;保持高价〔股票〕
buoyant market 市况活跃
bursary 助学金;补助金
business 商业;业务
business address 营业地址
business association 业务协会
business bank account 银行营业户口
business concession 特许经营权
business cycle 商业周期;经济周期;商业循环
business day 营业日;交易日
business expenses 营业开支;营业费用
business for profit 牟利业务
business hour 营业时间
business income 营业收入
Business Manager [Companies Registry] 业务经理〔公司注册处〕
business of exchange currencies 货币兑换业务
business of taking deposits 接受存款业务
business plan 业务计划
business record 业务记录
business recovery 业务重整
business registration application form 商业登记申请表
business registration certificate 商业登记证
business registration fee 商业登记费
business registration inspector 商业登记督察
business registration number 商业登记号码
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕
Business Registration Officer 商业登记主任
business sector 商界
business sentiment 营商意欲
business taxation 商业课税
business turnover 营业额
business undertaking 商业经营
business-friendly 方便商界;有利营商;利于商界运作

lavenderdale : 2007-07-22#190
回复: 经济生活中的英语词汇

buy 买入
buy low and sell high 低价买入而高价卖出
buy order 买盘
buyer´s market 买家市场
buyer´s price 买价;买方出价
buy-in 补进;补仓
buying rate 买入价;买入汇率

lavenderdale : 2007-07-22#191
回复: 经济生活中的英语词汇

calendar year figure 历年数字
call 催缴通知;认购期权
call deposit 通知存款;活期存款
call loan 短期同业拆借;通知贷款
call margin 补仓;追加保证金
call market 短期同业拆放市场
call money 短期同业拆借;活期贷款
call option 认购期权;看涨期权
call price 赎回价格;提前赎回价
call warrant 认购认股权证;回购认股权证

lavenderdale : 2007-07-22#192
回复: 经济生活中的英语词汇

callable share 可收回股份;可兑付股份
called up share capital 已催缴股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡东财务有限公司
Canadian Imperial Bank of Commerce 加拿大帝国商业银行

cancellation price 取消费

lavenderdale : 2007-07-22#193
回复: 经济生活中的英语词汇

cap 上限
capital 资本;资金
Capital Accord 《资本协定》
capital account 资本帐;非经常帐
capital account commitment balance 资本帐承担额结余
Capital Adequacy Directive [CAD] 《资本充足指引》
capital adequacy ratio [CAR] 资本充足比率
capital allowance 资本免税额
capital alteration 资本变更
capital and liabilities ratio 资本负债比率
capital and liquidity requirement 资本与流动资金的规定
capital appreciation 资本增值
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕
capital assets 资本资产
capital at risk 风险资本
capital base 资本基础;资金基础
capital charges 资本支出;资本费用
capital commitment 资本承担
capital contribution certificate 出资证明书
capital convergence 划一资本充足比率
capital cost 资本成本;建设成本;建设费用
capital cover 资本保证
capital deficit 资本亏绌;资本赤字
capital divided into shares 资本分成股份
capital element 资本因素;资本部分
capital equipment 资本设备
capital expenditure 资本开支;非经常开支
capital expenses 资本费用
capital financing 筹集资本;以非经常收入支付非经常开支的结算
capital flow 资金流量
capital formation 资本形成;集资
capital formation figure 资本组合数字
capital fund 资本基金
capital gain 资本增益;资本增值
capital gains tax 资本增值税
capital goods 资本财货;资本货物
capital grant 非经常补助金;非经常拨款;建设补助金
capital grant cycle 建设补助金周期
capital injection 注入资本;注资
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值;资本保留
capital market 资本市场;资金市场
capital market instrument 资本市场票据
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目;非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩;减资
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕
capital repayment 偿还资本
capital reserve 资本储备;后备资本
capital revenue 资本收益;非经常收入
capital spending 资本开支;资本支出;非经常开支
capital stock 股本
capital stock subscription 认缴股本;认购股本
capital subsidy 建设津贴;基本建设津贴
capital subvention 非经常资助金
capital sum 资本额
capital tax 资本税
capital transfer tax 资本转移税
capital turnover 资本周转率
capital value 资本价值
capital works project 基本工程项目
Capital Works Reserve Fund 基本工程储备基金
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作

lavenderdale : 2007-07-22#194
回复: 经济生活中的英语词汇

capitalization 资本化;资本总额
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 转作资本的贷款
capitalized value 资本还原值;资本化价值
capitation grant 按人计算的补助金
captive insurance business 专属自保保险业务
car insurance 汽车保险
Caribbean Development Bank 加勒比开发银行
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行
cartel 同业联盟;卡特尔
cartelized rates system 联营式利率制度

lavenderdale : 2007-07-22#195
回复: 经济生活中的英语词汇

cash 现金;现款
cash accounting system 现金会计制度
cash acquisition 以现金投资所得的资产
cash allowance 现金津贴
cash assets 现金资产
cash at bank 银行现金;银行存款
cash balance 现金结余
cash basis 现金收付制;收付实现制
cash basis accounting 现金收付制会计;收付实现制会计
cash bonus 现金红利
cash book 现金出纳帐;现金簿
cash client 现金客户
cash commission rebate 现金回佣
cash compensation 现金补偿
cash contribution 现金承担额;现金分担额
cash cost 直接费用;现金成本
cash coupon 现金礼券
cash credit 现金信贷
cash deficit 现金赤字
cash deposit and withdrawal 现金收支
cash disbursement journal 现金支出日记簿
cash disbursement slip 现金支出传票;现金支出单
cash flow 现金流量;银根
cash flow lending 流动现金放款;无抵押融资
cash flow statement 现金流量表;现金流动表
cash flow surplus 现金流量盈余
cash in hand 库存现金;手头现金
cash in till 备用现金
cash in transit 运送中现金;在运现金
cash input 投入现金
cash input figure 现金投入数字
cash limit 现金支出限额;现金限额
cash margin 现金保证金
cash market 现货市场;现金交易市场
cash offer 现金要约;现金补偿额
cash payment 现金付款;现金支付
cash position 现金头寸
cash price 现金价格
cash receipts journal 现金收入日记簿
cash receiving slip 现金收入传票;现金收入单
cash settlement 现金结算
cash surplus 现金盈余
cash with order 订货付现;凭票即付

lavenderdale : 2007-07-22#196
回复: 经济生活中的英语词汇

cashier´s order 银行本票
cashier´s order outstanding 未承兑的银行本票
cash-limited subhead 有现金支出限额的分目
cash-sweep 现金彩票活动
casual client “散客”;“散户”
CCASS Depository 中央结算系统证券存管处
CCIC Finance Limited 中芝兴业财务有限公司
cedant 分出者
ceding company 分出公司
ceding insurer 分出保险人
ceiling 上限
ceiling price 最高限价
central bank 中央银行
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
central banking 中央银行业务
central banking function 中央银行职能
Central Clearing and Custodian System 中央结算及托管系统
Central Clearing and Depository System 中央结算及存管系统
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕
central clearing house 中央结算所
central clearing system 中央结算制度;集体交收系统
central custody system 中央托管系统
central depository 中央存管处
central depository system 中央证券存管制度
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
central rate 中央汇率;中心汇率
Central Registration Hong Kong Limited 香港中央证券登记有限公司
Central Tender Board 中央投标委员会
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统
centralized budgetary and payments system 集中预算及支付制度
centred 12-month moving average 十二个月定位移动平均数

lavenderdale : 2007-07-22#197
回复: 经济生活中的英语词汇

certificate of approval 批准证明书
certificate of beneficial entitlement to property 资产权益证书
certificate of compliance 合格证明书;合约完成证明书
certificate of deposit [CD] 存款证
certificate of exemption from estate duty 豁免遗产税证明书
certificate of incorporation 公司注册证书;法团注册证书
certificate of incorporation of registered trustees 注册受托人法团证书
certificate of indebtedness [CI] 负债证明书
certificate of insurance 保险证书
certificate of interest 权益证明书;息票
certificate of means 资产证明书
certificate of participation 参与证明书
certificate of payment of profits tax 缴付利得税证明书
certificate of preference 特惠税证
certificate of rateable value 应课差饷租值证明书
certificate of registration 登记证书;注册证明书
certificate of satisfaction 清偿证明书
certificate of transfer 转让证明书
certificate to bearer 不记名证明书
certification 核证
certification fee 核证费
certified cheque 经银行证明可兑现的支票
certified public accountant [CPA] 执业会计师
certified statement 经证明的报表

lavenderdale : 2007-07-22#198
回复: 经济生活中的英语词汇

cessation of business 停业
cession 分保
chance 机会;中彩机会
Chang Hwa Commercial Bank, Ltd. 彰化商业银行
change of domicile 迁册
change to estimates 修订预算
change to the approved estimates of expenditure 核准开支预算的变动
charge 费用;押记;抵押
charge number 税单号码
charge on assets 资产的征税
charge upon general revenue 从政府一般收入中拨款支付
chargeable 可予征收;应课税的
chargeable agreement for sale 可予征收印花税的买卖协议
chargeable income 应课税入息
chargeable normal trading receipt 应课税的一般营业收入
chargeable profit 应课税利润
chargeable to tax 应课税
charged to... 记入……帐目
chargee 承押记人
charge-holder 受押人
Charges Section [Companies Registry] 押记注册组〔公司注册处〕
charging order 押记令
chargor´s right 押记人的权利

lavenderdale : 2007-07-22#199
回复: 经济生活中的英语词汇

charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善财产
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司
charter 章程;特许权
charter of incorporation 成立章程
chartered accountant 特许会计师
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕
charterer 承租人

lavenderdale : 2007-07-22#200
回复: 经济生活中的英语词汇

Chase Manhattan Asia Limited 美国大通亚洲有限公司
Chase Manhattan Bank 美国大通银行
chattels 实产
Chau´s Brothers Finance Company Limited 周氏兄弟财务有限公司
Che Hsing Finance Company Limited 浙兴财务有限公司
check-and-balance system 制约平衡制度
Chekiang First Bank Limited 浙江第一银行
cheque 支票
Chiao Yue Finance Company Limited 侨裕财务有限公司
Chiba Bank, Ltd. 千叶银行
Chicago Board of Options Exchange 芝加哥期权交易所
Chicago Board of Trade 芝加哥交易所
Chicago Mercantile Exchange 芝加哥商品交易所
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁
Chief Executive´s Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕

lavenderdale : 2007-07-22#201
回复: 经济生活中的英语词汇

child allowance 子女免税额
China & South Sea Bank Limited 中南银行
China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕
China concept stock 中国概念股China Construction Bank 中国建设银行
China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕
China Economic News 《中国经济新闻》
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
China State Bank Limited 国华商业银行
Chinatrust Commercial Bank, Limited 中国信托商业银行
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
Chinese Bankers Club, Hong Kong 香港银行华员会
Chinese Banks´ Association 香港华商银行公会
Chinese Gold and Silver Exchange Society 金银业贸易场
Chinese New Year bonus 年奖;年终花红

lavenderdale : 2007-07-22#202
回复: 经济生活中的英语词汇

chit fund 银会
Chiyu Banking Corporation Limited 集友银行有限公司
Chiyu Finance Company Limited 集友财务有限公司
Cho Hung Finance Limited 朝兴金融有限公司
choses in action 无形动产;据法权产
chronological book 序时帐簿
Chubu Securities Finance Company 中部证券金融公司
Chung Khiaw Bank Limited 崇侨银行
Chung Nan Finance Company Limited 中南财务有限公司
Chuo Trust & Banking Co., Ltd. 中央信托银行
Chuo Trust Asia Limited 中央信托亚洲有限公司
Citibank, N.A. 万国宝通银行
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司
Citicorp International Limited 万国宝通国际有限公司

lavenderdale : 2007-07-22#203
回复: 经济生活中的英语词汇

civil debt 民事债项
Civil Service Pension Reserve Fund 公务员退休金储备基金
claim 申索;索偿;债权
claim equalization fund 申索平衡基金
claim for refund of property tax 申请发还物业税
claim of debt 债权申索
claim on bank 对银行的债权
claim to dividend 摊还债款申索
claimant 申索人;索偿人
claims statistics 申索统计数字

lavenderdale : 2007-07-22#204
回复: 经济生活中的英语词汇

class of insurance business 保险业务类别
class of property 财产类别
claw-back 递减率
clearance cost 清拆成本
clearing 结算;票据交换;清算
clearing account 结算账户
clearing and settlement system 结算和交收系统
clearing balance 结算差额
clearing bank 结算银行
clearing cheque 交换支票
clearing house 结算所;票据交换所
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所
clearing member 结算会员
Clearing Members´ Fund 结算会员基金
clearing participant 结算参与者
clearing rebate 结算费用的回佣
Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕

lavenderdale : 2007-07-22#205
回复: 经济生活中的英语词汇

Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
Clerk to the Board of Review 税务上诉委员会书记
client 客户;委托人;当事人
client agreement 客户协议
client confidentiality 客户保密的责任
client money 客户款项
client statement 客户结单
clients fund 客户资金

lavenderdale : 2007-07-22#206
回复: 经济生活中的英语词汇

close 结算;收市;收盘
close a position 平仓;轧平头寸
close company 股份不公开的公司
close higher 收市时价位较高
close lower 收市时价位较低
close mixed 收市时荣辱互见
close of exchange 交易所停市
close of financial year 财政年度终结
close out 平仓
close out a long position 平长仓
close out a short position 平空仓
close steady 收市时价格稳定
close the gap 弥补差距
closed position 平仓
closed-end investment corporation 股份固定的投资公司
close-out price 抛售价格
closing account 决算账户
closing balance 期终结余;收市结余
closing price 收市价;收盘价
closing quotation 收市价;收市行情
closing rate 收市汇价;收盘汇率
closing transaction 平仓交易

lavenderdale : 2007-07-22#207
回复: 经济生活中的英语词汇

clothing levy 成衣税
club deposit 零存整付存款
Code of Aid 《资助则例》
Code of Banking Practice 《银行营运守则》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕
Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货事务监察委员会注册人操守准则》
code of practice 实务守则;经营守则;执业守则
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》
Code on Pooled Retirement Funds 《集资退休基金守则》
Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》

lavenderdale : 2007-07-22#208
回复: 经济生活中的英语词汇

co-debtor 共同债务人
co-financing scheme 共同融资计划
cognizance 证明令
coin 硬币
coin replacement programme 硬币取缔计划
coin set 套装硬币
coinage 硬币
Coinage Security Fund 硬币发行基金
cold call 主动与准客户接触
collapse in prices 价格下泻;价格下挫;价格暴跌

lavenderdale : 2007-07-22#209
回复: 经济生活中的英语词汇

collateral 抵押品
collateral bond 担保债券
collateral loan 抵押贷款
collateral security 附属抵押品
collection 征收;收取
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
collection of betting duty 收取博彩税
Collection Office [Inland Revenue Department] 收税处〔税务局〕
collective consumption 集体消费
Collector 收税主任
Collector of Rates 差饷征收官
Collector of Stamp Revenue 印花税署署长

lavenderdale : 2007-07-22#210
回复: 经济生活中的英语词汇

Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及无形贸易合并帐目
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕
commemoration coin 具纪念性的硬币
commencement of winding-up 清盘开始
commerce and industry sub-index 工商分类指数
commercial activity 商业活动
commercial bank 商业银行
Commercial Bank Act of Norway 《挪威商业银行法》
Commercial Banks Law 《商业银行法》
commercial borrowing 商业借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
commercial invoice 商业发票
commercial letter of credit 商业信用证
commercial loan 商业贷款;商业放款
commercial paper 商业票据
commercial paper market 商业票据市场
commercial registry 商业登记处
commercial return 商业回报
commercial sale 商业销售
commercialization 商品化
commercially viable 具商业利益;有利可图

lavenderdale : 2007-07-22#211
回复: 经济生活中的英语词汇

Commerzbank AG 西德商业银行
commission 佣金;委员会
Commission des Operations de Bourse of France 法国证券事务监察委员会
commission house 佣金行;代办行
commission payable 须付的佣金
commission rebate 佣金回扣Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
Commissioner of Banking 银行监理专员〔银监专员〕
Commissioner of Estate Duty 遗产税署署长
Commissioner of Inland Revenue 税务局局长
Commissioner of Insurance 保险业监理专员
Commissioner of Rating and Valuation 差饷物业估价署署长

lavenderdale : 2007-07-22#212
回复: 经济生活中的英语词汇

commitment 承担;已承担的开支;承担额;承担项目
commitment fee 承诺费Committee of the Hong Kong Association of Banks 香港银行公会委员会
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会
Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕

lavenderdale : 2007-07-22#213
回复: 经济生活中的英语词汇

Commodities Dealers´ Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事务监察委员会
commodity 商品
commodity classification 商品分类法
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所赔偿基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕
commodity flow method 商品流动法;商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕
commodity futures contract 商品期货合约
commodity market 商品市场
commodity tax 商品税
commodity trading adviser 商品交易顾问
commodity trading adviser´s representative 商品交易顾问代表
commodity trading advisory contract 商品交易顾问合约
commodity warrant 商品期权证
commodity-based investment 以商品为基础的投资

lavenderdale : 2007-07-22#214
回复: 经济生活中的英语词汇

common fund 共同基金
common property 分权共有财产
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲联邦银行
Commonwealth Development Corporation 英联邦发展公司
Commonwealth Finance Ministers Conference 英联邦财长会议
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金
Commonwealth income tax 英联邦入息税
Commonwealth Preference 英联邦特惠制

lavenderdale : 2007-07-22#215
回复: 经济生活中的英语词汇

communal property 公有财产;公有产业
communication expenses 通讯费用
Community Preference 欧共体特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 经折算的退休酬金

lavenderdale : 2007-07-22#216
回复: 经济生活中的英语词汇

Companies Act [United Kingdom] 《公司法令》〔英国〕
Companies Handbook 《上市公司手册》
companies inspector 公司检查员
Companies Liquidation Account 公司清盘账户
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例:供股章程须载有的资料》
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》
Companies Registration Officer 公司注册主任
Companies Registry 公司注册处
Companies Registry Trading Fund 公司注册处营运基金
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕
Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕
company in which the public are substantially interested 由公众拥有相当权益的公司
company limited by guarantee 担保有限公司
company limited by shares 股份有限公司
company register 公司登记册
company registration fee 公司注册费
company with limited liability 有限法律责任的公司
company´s memorandum 公司组织章程
company´s reserve 公司储备

lavenderdale : 2007-07-22#217
回复: 经济生活中的英语词汇

comparative advantage 比较优势;比较利益
compensation 补偿金;赔偿
Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕
compensation from insurance 保险赔偿
compensation fund 赔偿基金
compensation fund levy 赔偿基金征费
compensation rate 补偿率
Compensation Review Committee 赔偿检讨委员会
compensation scheme 赔偿计划
compensation trade 补偿贸易
compensation value 补偿值
compensatory payment 补偿付款
competition and pricing strategy 竞争与定价策略

lavenderdale : 2007-07-22#218
回复: 经济生活中的英语词汇

competitive edge 竞争优势
competitive price 具竞争力的价格
competitive tender 竞争性投标
Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕
component of expenditure 开支组成部分
Composite Consumer Price Index 综合消费物价指数
composite index 综合指数
composite rating 综合评级
composite return form 综合报税表Composite Securities and Futures Bill 《证券及期货综合条例草案》
composite tax return 综合报税表
composition 组合成分;债务重整协议
composition of earnings 收益组合成分

lavenderdale : 2007-07-22#219
回复: 经济生活中的英语词汇

compound increase 复合增加率;复合增长率
compound interest 复利
compounding or arranging debtor 正就债务作重整或偿还安排的债务人
comprador note 买办票据
comprador order 买办付款令票
comprehensive income tax 综合所得税
comptroller 审计主任
compulsory liquidation 强制清盘
compulsory winding-up 强制清盘
computation 计算;计算表
computational procedure 计算方法
computer audit programme 计算机审计程序;计算机核数程序

lavenderdale : 2007-07-22#220
回复: 经济生活中的英语词汇

concentrated position 集中持仓量
concentration risk 资金集中风险;集中融资风险
concept stock 概念股
concession 特许权;宽减措施;优惠
concession contract 特许经营权合约
concessionary rate 优惠率
concordat 协定;契约;国际监管条约
condition 条件
conditional endorsement 附有条件的背书
conditional offer 有条件要约
conditional sale agreement 有条件售卖协议
conditions of tender 投标章程

lavenderdale : 2007-07-22#221
回复: 经济生活中的英语词汇

Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》
conduct of business standard 业务操守准则
Confidentiality Understandings 保密谅解文件
confirmation letter 确认书
confirmation of mail transfer 信汇证明书
Confirmation of Payment 已缴税证明书
confirmed letter of credit 保兑信用证
confirming bank 保兑银行

lavenderdale : 2007-07-22#222
回复: 经济生活中的英语词汇

confiscation order 没收令
connected transaction 关连交易
consensus capitalism 共识资本主义
conservative investor 保守投资者
consideration 代价;对价;约因consideration issue [listing method] 代价发行〔上市方式〕
consideration other than cash 现金以外的代价

lavenderdale : 2007-07-22#223
回复: 经济生活中的英语词汇

consignee 收货人;代售人
consignment 托运;寄售
consignor 付货人;托运人;寄售人
consolidated account 综合帐目
consolidated account expenditure 综合帐目开支
consolidated balance sheet 综合资产负债表
consolidated cash deficit 综合现金赤字
consolidated cash surplus 综合现金盈余
consolidated enterprises sectorial index 综合企业分类指数
consolidated net earnings 综合净收益;综合净盈利
consolidated net profit 综合净利润;综合纯利
consolidated policy 综合保单
consolidated price 综合价格
consolidated profit and loss account 综合损益帐;综合损益表
consolidated public sector expenditure 公营部门综合开支
consolidated revenue account 综合收入帐
consolidated shareholders´ fund 综合股东资金
consolidation of shares 股份合并
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期

lavenderdale : 2007-07-22#224
回复: 经济生活中的英语词汇

consortium company 财团公司
consortium loan 银团贷款
constant dollar figure 固定币值
constant market price 固定市价
constant price 固定价格
constant price series 固定物价计算数列
constant rate 固定比率
constituent stock 成分股
constitution 章程;组织章程
construction output 建造产出量
constructive trust 法律构定信托

lavenderdale : 2007-07-22#225
回复: 经济生活中的英语词汇

consultant accountant 顾问会计师
consultant´s fee 顾问费
Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议咨询文件》
Consultation Paper on SEHK Procedures for Reviewing Directors´ Suitability 《有关联交所检讨董事资格的程序的咨询文件》
consumer behaviour 消费者行为
Consumer Council 消费者委员会
consumer credit financing operation 消费者信贷业务
consumer demand 消费者需求
consumer durables 耐用消费品
consumer expenditure 消费开支
consumer goods 消费品
consumer market 消费市场
consumer price 消费物价
Consumer Price Index [CPI] 消费物价指数
Consumer Price Index (A) 甲类消费物价指数
Consumer Price Index (B) 乙类消费物价指数
Consumer Price Index Classification System 消费物价指数分类法
Consumer Price Index Report 《消费物价指数月报》
Consumer Price Index series 消费物价指数系列
consumer price inflation 消费物价上涨
Consumer Representative Action Fund 消费者集体诉讼基金
consumer sentiment 消费意欲
consumer spending 消费开支;消费支出
consumption expenditure 消费开支
consumption pattern 消费模式
consumption product 消费产品
consumption tax 消费税

lavenderdale : 2007-07-22#226
回复: 经济生活中的英语词汇

contango 交易延期费;延期交割费;期货溢价
contingencies warrant 紧急拨款令;应急支款授权书
contingency 应急费用;意外开支准备金
contingency allowance 应急准备金
contingency sum 应急费用;意外开支准备金
contingent assets 或有资产
contingent debt 或有债权;待确定债务
contingent interest 待确定的权益
contingent liabilities 或有负债
contingent profit 或有利润
contingent right 或有的权利

lavenderdale : 2007-07-22#227
回复: 经济生活中的英语词汇

continue to hold a deposit 继续持有存款
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
continuing rent 连续租金
continuing trustee 留任受托人
continuous licensing system 长期持牌制度
Continuous Net Settlement System [CNS System] 持续净额交收系统

lavenderdale : 2007-07-22#228
回复: 经济生活中的英语词汇

contra account 对销账户
contra flow 资金回流
contra item 对销项目
contra transfer 对销转拨
contract 合约
contract for difference 差价合约
contract for service 服务合约
contract for settlement 平仓合约
contract note 成交单据
contract of copartnery 合伙合约
contract of indemnity 弥偿合约
contract of insurance 保险合约
contract of reinsurance 再保险合约
contract price 合约价格
contracting party 订约人;立约人;缔约国
contractual agreement 合约协议
contractual commitment 合约承担
contractual joint venture 合约式联营企业
contractual mutual fund 合约互惠基金
contractual right 合约权利
contractual savings fund 合约储蓄基金

lavenderdale : 2007-07-22#229
回复: 经济生活中的英语词汇

contributed surplus 实缴资本盈余
contribution 出资;供款;捐款;分担款项
contribution account 供款账户
contribution to gross domestic product 在本地生产总值中所占比率
contribution to investment 出资额
contribution to pension fund 退休金供款
contributor 供款人;出资人;捐助人
contributory 分担人
contributory scheme 供款计划

lavenderdale : 2007-07-22#230
回复: 经济生活中的英语词汇

contrived cessation of business 有预谋的停业
control 控制权;控制;管制
control of a company 公司的控制权;公司控股权
control of business 业务的控制权
controlled company 受控制公司
controller 控制人;控权人;会计长
controller of an authorized institution 认可机构控权人
controlling company 控股公司
controlling interest 控制权益;控股权益
controlling officer 管制人员
controlling officer´s report 管制人员报告
controlling shareholder 控股股东;持有控股权的股东

lavenderdale : 2007-07-22#231
回复: 经济生活中的英语词汇

Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》
conventional lending 传统放款;常规放款
conversion 兑换;换算;转换〔证券〕
conversion factor 换算因子
conversion of stock 公债的转换
conversion rate 兑换率;换算率;转换价格〔证券〕
convertibility 可兑性;兑换性;自由兑换
convertibility undertaking 兑换保证
convertible 可兑换;可换股
convertible currency 可兑换货币
convertible debenture 可转换债权证
convertible loan stock 可转换股的债权股额
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额100

lavenderdale : 2007-07-22#232
回复: 经济生活中的英语词汇

关于金钱的英语表达:wdb10::wdb20:
出门在外就是一定要花钱的, 所谓有钱好办事, 胆小的人有钱也能靠钱来壮壮胆. 但是有钱也不能老装阔, 凡事还是先问问人家, "这个东西要不要钱?" (先想想这句话英文要怎么讲) 有一次我跟一个待在美国已经一年的朋友出游, 我发现他因为不会问 "你们收不收钱?" 这种简单的句子, 结果就是害我们每人白白被敲诈了一块美金. 一块美金虽然是小钱, 但心里上却另人觉得不怎么愉快. 这到底是怎么一回事呢? 让我们来看看这篇关于钱钱的故事.

1. Do you take money?你们要收钱吗?

很多东西真的一定要先问清楚才行, 天底下真的没有白吃的午餐这种事情. 尤其美国的一些大城市路上有很多街头艺人, 穿著奇装异服, 有些观光客好奇拿着照相机喀喳一声, 他就跑过来跟你要钱了. 有一次更扯. 我同学说我们大家跟他合照一张, 结果他每人跟我们收一块美金. 哪有这么好赚的事? 但是照片都照了又不能说不给. 所以出国观光, 这种简单的句子一定要熟记. Do you take money? 要是他说 Yes, 再问他 How much? 这样才不会吃亏.

这句话你也可以简单地问, Is it free? 但是记得, There's no such thing as a free lunch. 看到有人站在那里, 就该心里有数了.

lavenderdale : 2007-07-22#233
回复: 经济生活中的英语词汇

2. You owe me three dollars.
你还要找我三块钱.

说真的, 我也是来美国好一阵子之后, 才知道 "找"钱要怎么说. 老美的说法就是, 你还欠 "owe" 我几块钱. 他们没有 "找钱" 这个动词. 比如说你去买东西他应该找你三块, 可是他可能忘了, 这时你就可以提醒他, You owe me three dollars.

lavenderdale : 2007-07-22#234
回复: 经济生活中的英语词汇

3. Let's call it a wash.
剩下的不用给了!

假设我欠你 9.8 块, 你欠我 10 块钱, 这时说 Let's call it a wash, 就是" 差不多, 不用算了, 不用计较" 的意思啰!

不过说真的这句话我问过老美, 有些老美也不知道, 所以并不是很常用就是了.

lavenderdale : 2007-07-22#235
回复: 经济生活中的英语词汇

4.
Pass the hat. 大家出钱吧.

有一次要跟老美要去系上的聚会, 我好奇地问他们, Is it free? 结果有个老美跟我说. pass the hat. 害我当场楞在那里不知如何是好, 又问了一次, 他还是说 pass the hat. 事后才知道, 原来 pass the hat 就是说拿个帽子跟大家收钱, 看你要交多少随意. 因为在国外的乞丐都是拿帽子讨钱的, 跟台湾拿碗的不太一样. 所以说法也就不同.

如果你去参加了一个所谓 pass the hat 的聚会, 就一定会用到 put in (plug in) 这个动词. 这个动词就是每个人 "出多少钱" 的意思. 例如, Everybody puts in 5 dollars. 就是每个人出五块钱.

lavenderdale : 2007-07-22#236
回复: 经济生活中的英语词汇

5. Let's chip in 20 dollars to buy him a present.
让我们大家凑二十块钱帮他买份礼物吧.

Chip in 就是大家出钱的意思, 这跟以前介绍过的 pass the hat 有点类似. 但 pass the hat 指的多半是大家自己出自己的, 而 chip in 则是说每个人出一点钱,把这个钱拿去作一件事. 可能是买礼物啦, 或是分担一些共同的费用. 例如有一次我去别人家玩, 结果很不幸的门不知道为什么被锁住了, 大家都进不住, 这时就有人说, OK. Let's chip in some money to call the locksmith.

lavenderdale : 2007-07-22#237
回复: 经济生活中的英语词汇

6. Have you ever seen a silver dollar? 有没有看过一元的硬币?

老美的硬币每个都有一个名字, 一分钱叫 penny, 五分是 nickel, 一角是 dime, 二角五是 quarter, 大家都知道, 另外有一元的硬币较少见, 叫 silver dollar, 想看的人可以去投邮票自动贩卖机, 它就会找你很多一元的硬币, 另外值得一提的是, 各位如果有机会去赌城大西洋城玩, 一定要找一个叫 nickel paradise 的地方, 里面的吃角子老虎都是投nickel 的, 保证可以让你玩到手酸.

另外, 老美习惯上把 dollars 也讲成 bucks, 例如十元你可以说 ten dollars 或是 ten bucks 二个都十分常用. 至于千元, 你可以说 one thousand 或是 one grand 都是千元的意思. (注意一下, 二千的话是 two grand 而不是 two grands 这个 grand 是不加复数的.)
最新消息, 美国自 1999 年起, 规定各州可以发行自己的 quarter. 所以现在美国境内所流通的 quarter 可说是五花八门, 所以下次再拿到 quarter 时不妨多看两眼, 有兴趣的话大家一起来收集!

lavenderdale : 2007-07-22#238
回复: 经济生活中的英语词汇

7. How much is the cover?入场费是多少钱?

美国的一些夜生活场所例如舞厅, 电动游乐场等, 都有所谓的入场费 (cover). 这个 cover 通常是不包括饮料以及吃东西的消费. 另外老美有一个比较口语的问法, How much to get in? 问的也是 cover 是多少钱. 所以下次如果再跟老外去 night club, 不妨问一声, How much is the cover? 或是, How much to get in?

lavenderdale : 2007-07-22#239
回复: 经济生活中的英语词汇

8. I am broke.
我很穷.

以前在国内说自己很穷总喜欢用 I am poor 这样的句子. 但我发现在美国 I am poor 用得并不多. 一般会用到 poor 这个字都是讲穷人 poor people 而言, 当然说我很穷用 I am poor 也没错.

可是相较之下说 I am broke 的更多. 比方说别人邀请你去吃饭, 你可以说 No, I am broke. Maybe next time.

lavenderdale : 2007-07-22#240
回复: 经济生活中的英语词汇

9. She just got a sugar dad.
她找到一个有钱的老男人.

有些年轻貌美的女性会去认一些有钱, 但是生活无趣的人当干爸, 甚至是跟人家拍拖, 为的就是看看能不能得到什么好处.

这种有钱的老男人就被戏称为 sugar dad.

同样的, 有钱的老女人呢? 就叫 sugar mom.

lavenderdale : 2007-07-22#241
回复: 经济生活中的英语词汇

10. Ching-Ching.
钱钱.

大家知不知道开收款机时会有什么声音? 就是清脆的 ching-ching 二声, 那开收款机要做什么, 当然就是有钱赚了, 所以 ching-ching 就代表钱钱的意思, 像是 force of nature 中, 男主角跑去同性恋酒吧客串跳脱衣舞, 结果赚了很多钱, 一路就听他在啍 ching-ching ching-ching. 希望大家都能有很多 ching-ching, ching-ching.

lavenderdale : 2007-07-22#242
回复: 经济生活中的英语词汇

英语十一种“费用”的表达方法
初学英语的人,常用expense来表示一切“费用”。其实expense主要是“花费”、“开支”之意,如current expenses“日常开支”,selling expenses“销售费用”,travelling expenses“旅费”等等。在现实生活中,各种“费用”有各种不同的表达法:

  一、admission (n.)指入场费。

  如:admission by ticket only凭票入场

  二、charge (n.)“原价、要价”。

  常用复数,主要用于一次性劳务所收取的费用,如服务费、行李超重费、旅馆费等等。

  如:What are the charges in the hotel?

  这家旅馆收费多少?

  三、cost (n.)本义为“成本”、“原价”。

  常常用来表示对已取得的货物或劳务所支付的费用。

  如:The cost of seeing a movie is seven dollars.看一场电影要花七美元。

  四、fare (n.)指旅客乘公共汽车、出租车、火车、轮船、飞机等所支付的费用。

  如:All fares, please.

  (公共汽车售票员用语)请买票。

  五、fee (n.)医生、律师或其它专门职业的佣金及会费、手续费、停车费等。

  如:My lawyer's hourly fee is 130 dollars.

  我的律师的佣金是每小时130美元。

  六、freight (n.)运费,指海运、空运、陆运的费用。
  如:Who will pay the freight on this order?

  谁支付这批定货的运费?

  七、postage (n.)指邮费。

  如:How much postage do I need to send this package?寄这个包裹须付多少钱?

  八、rent (n. )土地、建筑物、房舍、机器等定期的租费。

  如:The student owed three months’rent for my house.那学生欠我三个月的房租。

  九、tip (n.)小费。

  如:I gave my barber a fat tip.

  我给理发师优厚的小费。

  十、toll (n.)道路、桥梁、港口、市场的捐税、通行费及电话费等。

  如:This month I had to pay 200 yuan toll call.这个月我要缴200元的电话费。

  十一、tuition (n.)学费。

  如:John took out a loan to pay his tuition.

  约翰贷款交付学费。

lavenderdale : 2007-07-22#243
回复: 经济生活中的英语词汇

商品买卖中最常见的50句英语表达
01. 15% off with this flyer 凭此宣传品优惠15%

02. 50% off on selected lines 部分商品降半价

03. Accessories & spares delivered to your door 配件送货上门

04. All the range of … available. 各种……有货

05. As many repairs as you need, free of charge 随时免费维修

06. Ask at the counter for details 详情问柜台

07. Ask inside for details 详情里面询问

08. Best choice and best discounts 最佳选择,最大优惠

09. Big sale 大甩卖

10. Brighter shopping, brighter prices 明智的购物,透明的价格

lavenderdale : 2007-07-22#244
回复: 经济生活中的英语词汇

11. Buy any two together and save 10% off both products 一次性买俩,每个优惠10%

12. Buy one and get anyone free 买一赠一

13. Buy two get one free 买二赠一

14. Children's wear 童装

15. Closing sale 关门大甩卖

16. Computers in stock 电脑有货

17. Customer care is our top priority 顾客至上

18. Customer services 顾客服务处

19. Easy to use and great value too. 好用实惠,物美价廉

20. Fill in your selection here and take to a pay point. 在此选购商品填单,然后到收款台付款。

lavenderdale : 2007-07-22#245
回复: 经济生活中的英语词汇

21. Final clear out 清仓大甩卖

22. For more information,contact our customer service desk 详情请和顾客服务处联系。

23. Free delivery to your door 免费送货上门

24. Furniture sale now on 家具现降价销售

25. Half price sale 半价甩卖
26. Hours of opening: 营业时间

27. Massive stock, clear out 大量库存,清仓甩卖

28. Offer is subject to availability. 现货优惠,卖完为止

29. Open for business as usual 照常营业

30. Opening soon 即将开业

lavenderdale : 2007-07-22#246
回复: 经济生活中的英语词汇

31. Opening times (hours): 营业时间:

32. We can provide the complete hospitality service. 我们提供热情周到的服务。

33. Out of hours, delivery at … 下班时,送货到……

34. Peace of mind from the minute you buy 买着放心

35. Please ask for assistance 需帮助请询问

36. Please check your change before leaving the checkout area 请当面点清。

37. Please retain this receipt as proof of your purchase and your guarantee.请保存好收据,作为交款凭证,并享受保修。

38. Please leave bags at the counter 请把包放到柜台

39. Price crash 削价

40. Sale 50% off original price按原价的50%销售

lavenderdale : 2007-07-22#247
回复: 经济生活中的英语词汇

41. Sale at breakdown price 跳楼价甩卖

42. Sale continues in store 商品继续销价

43. Save up to 50% off 50%大降价

44. Save up to 40% 6折优惠

45. Save your money 贱卖

46. Savings and discounts all around the store 店内所有商品均削价处理

47. 50% discount on selected items 部分商品五折

48. Thank you for your custom. 感谢您惠顾光临

49. Try before you buy 先试后买

50. We will not be beaten on price 我们的价格最低。

lavenderdale : 2007-07-22#248
回复: 经济生活中的英语词汇

Tip
Tip最为人所熟知的意思是“小费”,你知道这个意思是怎么来的吗?
这个意思的起源可以追溯到18世纪的英国,当时的理发店流行这样一种做法:在店里摆上一个小盒子,上面写着“To insure prompt service”(保证立刻服务)。客人如果想要得到优先服务,就得在里面放些零钱。后人不仅沿用了这个习惯,还把这句话的每个单词的第一个字母连起来,就成了今天大家所熟知的tips. 例如: Shall I leave a tip for the waiter? 我要给服务员留一点小费吗? Taxi drivers expect a tip. 记程车司机期待乘客给小费。 付小费在国外服务业中是十分平常的现象。不管是餐馆的服务生,还是饭店的门童,或者记程车司机,人们在得到他们的服务之后,通常都要付给他们一定的小费。 据统计,美国服务业中每年的小费收入总额达到五十亿美元之多。可以说,小费是服务人员的合法收入,是对他们劳动的承认和尊重。在美国,除了帐单中已加入服务费的情形外,一般给小费的标准是服务费的15%-20%。

lavenderdale : 2007-07-22#249
回复: 经济生活中的英语词汇

White Paper


报纸上经常出现"白皮书"这个词, 英文就是"White Paper", 指政府发布的正式文告或详细的政策性报告. "White Paper"通常都比较冗长, 包含有支持论点的各类数据, 图表和案例. 但是, 它们和白色的纸有什么关系呢? 有人推测, 在纸张刚刚出现的时候, 由于造纸技术的不发达, 造出的纸张大多灰色粗糙, 且价格昂贵, 只有在国家发布政策时才用经过漂白的, 质地优良的纸张, 于是"White Paper"代表了文件的重要地位, 那些政府公报就被称为"白皮书". 这种推测很有想象力, 也似乎很有道理. 可惜的是, "White Paper"的来源并非如此. 在19世纪, 英国政府经常向议会提交国家政策或法律的议案, 由议会审议通过, 因为这种议案的封面是蓝色的, 所以被称为"蓝皮书 (Blue Paper)". 而如果一份议案过于简单, 不宜立即审议, 也就是说, 这项提议的政策或法规在短时间内不会立即成为国家政策或法律体系的正式组成部分时, 就会用白色封面的文件形式进行公布, 也就是"白皮书"(White Paper). 说起来, 相对简洁明了的"White Paper"比起冗长艰涩的"Blue Paper"更具实用性. 从第二次世界大战开始, 美国政府也采用"白皮书"一说, 用于表示政府的或商业的背景报告 (background report).

lavenderdale : 2007-07-22#250
回复: 经济生活中的英语词汇

Out of pocket
谈到out of pocket,大家可能都知道它有"赔钱、白白损失"(having suffered a financial loss)的意思。如果用连字符将out of pocket这三个单词连起来,它就变成了一个形容词out-of-pocket,这个单词最基本的意思就是"没钱了"(having no money)。Out-of-pocket expenses 则是指一些需要事先用现金支付的,事后可能可以报销的开销,比如出差时的饭钱、交通费等等。 但近来out of pocket成了网上一通俗用语,越来越多的网民用是somebody is out of pocket来表达"某人现在不在这儿"(somebody is not here)的意思。 据考证,out of pocket作为"够不着、缺席、得不到"(unreachable, absent, unavailable)的意思至少也有25年了,不过最近在网上还有其它很多领域又热了起来。 那么"赔钱"和"缺席"有什么关系呢?如果你不在办公室(out of office),那你往往就失去了赚钱的机会(out of pocket)。"不在办公室"也就渐渐引申为"某人不在这儿"的意思。如果你不在办公室而在外出差,那么你就经常会有一些out-of-pocket expense。 Out of pocket还有一个不经常被使用的意思"不合时宜,不在状态"(out of place; out of order)。这层意思源自于四十年代的黑人英语,这里的pocket最早是指有六个落袋的撞球台上的落袋。The Los Angeles Times对这个意思上有这样的解释 "Any outsider who would attempt to engage in that conversation would be out of pocket."

lavenderdale : 2007-07-22#251
回复: 经济生活中的英语词汇

Flea market



Flea market, 顾名思义,是“跳蚤市场”,可是为什么经营旧货的街头市场被称为“跳蚤”市场呢?这个名字是怎么来的呢? 有关flea market的来源,有两种理论: 据语源学家克丽丝汀·安默儿说,flea market最初来源于纽约的Fly Market,Fly Market是纽约下曼哈顿地区的一个固定市场,这一市场从美国独立战争(1775年)之前一直延续到大约1816年。Fly这个词来源于该市场的荷兰语名称Vly或Vlie,这个词在荷兰语的意思是“山谷”,很巧的是,它在荷兰语中的发音正好和英语中的flea一样,所以就形成了英语中的flea market。 另一种说法是flea market来自巴黎,Le Marche aux Puces(法语,字面意思相当于英语中的market of the fleas)是巴黎专门卖便宜货的地方。人们半开玩笑的说市场内的破烂商品里很可能到处都是跳蚤,该市场因此而得名。

不管怎样,二十世纪二十年代flea market第一次出现在英语中,Flea market指的是一种往往在周末举行的非正式集市,flea market一般都是在户外,那儿有许多摊贩出售各种各样的东西,有不少都是用过的旧东西,新的东西也有,但是质量一般都比较差,价钱也很便宜。 例如: Flea markets came into being in China only several years ago. 仅几年前中国才开始有了跳蚤市场。

lavenderdale : 2007-07-22#252
回复: 经济生活中的英语词汇

Gold-collar worker

在西方国家,人们曾用领子的不同颜色来区分不同的工作性质。从事体力工作的职员(manual staff)穿蓝领子的衬衫,而从事文职工作的职员(clerical staff)穿白领子的衬衫。于是他们就渐渐被称为蓝领(blue collar)和白领(white collar)。粉领族(pink collar)最先出现在 kappHowe 1977年所写的一本书中,指和蓝领体力工人相当的女性工人,她们主要在电子产品的流水线上工作,或从事信息输入工作,例如信息台的传呼员等。 随着信息和高科技产业的兴起,越来越多的金领族们出现了,这个gold-collar 体现出他们在公司的地位。他们一般都有一技之长,对公司工作的方方面面都十分了解,甚至对公司的利润大小和收益都有直接的重要影响。他们的工作环境优雅,职业体面,有着比白领更丰厚的收入和更稳固的经济地位。

Gold-collar workers最早出现在Carnegie Mellon大学Robert E Kelley教授的书里,十五年来有些人曾把这些金领的高级打工仔称为知识工人(knowledge worker)或是新经济工人(new economy worker)。

lavenderdale : 2007-07-22#253
回复: 经济生活中的英语词汇

Rain check

先来看两句对话: “How about a cup of coffee? ” “Rain check.” 这是什么意思呢1?怎么有人问要不要来杯咖啡,而回答却是“给我张雨票”?
原来Rain check是美国流行口语,典故出自露天举行的棒球比赛。棒球是最受美国人欢迎的运动之一。如果球赛进行时天公不造美,骤然倾盆大雨,不得不暂停,观众可领“雨票”,或用原票存根作为“雨票”(rain check),球赛改期举行时可凭之入场。
Rain check这句话后来有了引申意,广泛应用于日常生活中。 比方说有人请你吃饭或看戏,假如你刚巧因事不能奉陪,你可用婉谢的口吻说:May I take a rain check? 直译是:可以给我一张雨票吗?

地道英语的引申义是:这次抱歉不能赴约,下次有请必到。 上句是很客气的委婉讲法。如果约你的朋友已经是很熟的了,你大可直接说 I'll take a rain check,换成汉语就是:“改天吧。”

lavenderdale : 2007-07-22#254
回复: 经济生活中的英语词汇

Bank


银行的英文是bank,大家都知道,但其由来可能很少有人知道。银行最早起源于意大利,当时的民众因为觉得把黄金放在家里不安全,所以会把金子拿到一家类似“钱庄”的商号保管,商号则会开一张保管收据给客户。 在客户等待办理的时候,商号准备有长椅给客户坐,长椅的意大利文是banca,
后来这种商号演变为银行,银行的名称也就叫作banca, 例如意大利文中银行就叫作banca d’italia。 在欧洲许多语言中,银行和长椅都是同一个字,例如西班牙文和葡萄牙文的banco,而法文的banque(银行)、banquette(长椅)两个字也相当类似。在英文的发展过程中,银行和长椅却变成了两个字:银行是bank,长椅是bench。

曾听过一个谜语:Why is a river rich? 答案是:Because a river has two banks. 在英文里面,银行和河岸都叫bank,所以伦敦有个地方叫South Bank,是指泰晤士河南岸的一个地区。

lavenderdale : 2007-07-22#255
回复: 经济生活中的英语词汇

Tighten your belt


刚刚才发薪水,有人提议这个周末大家一起上馆子打打牙祭。我因为想要减肥,好穿新近买的一条短裙,推辞说: "No, I don't think I can make it. I want to tighten my belt."
后来,Mary悄悄地问我:“如果你最近手头不方便的话, 我能帮你什么忙吗?” 不会啊,不是早晨才发了薪水吗?
我被她问得一头雾水,解释半天才弄明白。原来, "tighten my belt" 是指经济拮据,必须节衣缩食度日。例如: "The harvest was bad last year, we all had to tighten our belts."

lavenderdale : 2007-07-25#256
回复: 经济生活中的英语词汇

conveyance 转易;转易契;财产转让证书

conveyance of property 财产转让
conveyance on sale 售卖转易契

conveyancing fee 业权转易费

conveyancing scale charges 物业转易收费标准

lavenderdale : 2007-07-25#257
回复: 经济生活中的英语词汇

cooling-off period 冷静期
co-owner 共同拥有人;分权共有人
co-partner 共同合伙人
co-partnership 共同合伙
Copenhagen Stock Exchange 哥本哈根证券交易所
core capital 核心资本
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》


Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕

lavenderdale : 2007-07-25#258
回复: 经济生活中的英语词汇

cornering “夹仓”;轧空;囤积居奇
corporate borrower 借款公司;借款机构
corporate business 公司企业;公司业务
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业传讯部〔香港联合交易所有限公司〕
corporate customer 公司客户
corporate dealer 公司交易商
Corporate Finance Division [Securities and Futures Commission] 企业融资部〔证券及期货事务监察委员会〕
Corporate Finance (D.T.C.) Limited 协联财务有限公司
Corporate Finance Fees Rule 《与公司财务有关的费用规则》
corporate governance 公司管治
corporate income tax 公司所得税
corporate investment adviser 公司投资顾问
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕
corporate plan 公司计划
corporate practice 执业法团
corporate profits tax 公司利得税
corporate savings 公司储蓄
corporate service tax 公司服务税
corporate signature 法团的签名
corporation 法团;公司
corporation bond 公司债券

corporation stock 公司股证;地方债券〔英国〕
corporation tax 公司税

lavenderdale : 2007-07-25#259
回复: 经济生活中的英语词汇

correction phase of stock market 股市调整期

Correctional Services Industries Suspense Account 惩教工业暂记帐
corrective affidavit 修正遗产申报誓章

correspondent bank 代理银行

Cosmos Finance Limited 宇宙财务有限公司

lavenderdale : 2007-07-25#260
回复: 经济生活中的英语词汇

cost 成本;费用;价格
cost centre 成本中心
cost competitiveness 成本竞争力
cost control 成本控制;成本管理
cost convention 原值成本法;成本惯例
cost effectiveness 成本效益;经济效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流转
cost input 投入资金
cost management information system 成本管理数据系统
cost of an asset 资产成本
cost of borrowing 借贷成本
cost of capital 资本成本;资金成本
cost of installation 安装费
cost of issue 招股费用;发行股份费用
cost of living 生活费用
cost of transmitting 传送费用
cost overrun 成本超支
cost price 成本价格
cost price structure 成本价格结构
cost to the revenue 政府收入的损失;政府减少的收入
cost-benefit analysis 成本效益分析
cost-benefit study 成本效益研究
cost-book company 以成本帐原则组成的公司
cost-effectiveness analysis 成本效益分析
costing 成本计算;成本计算法
costing and pricing policy 成本及定价政策
costing exercise 成本计算工作
costing review 成本检讨
cost-of-living allowance 生活津贴
cost-of-living index 生活指数;生活费用指数
cost-plus pricing 成本加成定价法
cost-push inflation 成本推动的通货膨胀
cost-recovery basis 收回成本的原则
cost-related charges 依成本而定的收费
cost-related fee 依成本而定的收费

lavenderdale : 2007-07-25#261
回复: 经济生活中的英语词汇

co-surety 共同担保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 联交所理事会
Council of the Hong Kong Society of Accountants 香港会计师公会理事会
counterclaim 反申索
counterfoil 联页〔收据〕;存根〔支票〕;票根
counter-guarantee 反担保
counter-inflationary policy 反通货膨胀政策
countersignature 副署签名;联署签名

lavenderdale : 2007-07-25#262
回复: 经济生活中的英语词汇

country debt provisioning 债务国坏帐准备

country of beneficial ownership 实益拥有国

coupon 息票;赠券

coupon rate 息票利率

lavenderdale : 2007-07-25#263
回复: 经济生活中的英语词汇

cover 保证金;承保范围;补仓
cover note 临时保单
cover short position 补仓;填平空仓
coverage 保额;承保范围
covered call 备兑认购期权
covered option 备兑期权
covered warrant 备兑认股权证

lavenderdale : 2007-07-25#264
回复: 经济生活中的英语词汇

crash 狂泻;暴跌;崩溃
creation of new heads and subheads 开立新总目及分目
credit 信用;信贷;信用证;贷项
credit advice 贷项通知书
credit agency 征信所;信用调查机关
Credit Agricole Indosuez 东方汇理银行
credit arrangement 信贷安排
credit balance 贷方结余
credit card 信用卡
credit card scheme 信用卡计划
Credit Commercial de France 法国商业银行
Credit Committee 贷款委员会
credit control 信贷管制
credit conversion factor 信贷换算因子
credit easing 放宽信贷
credit exposure 信贷风险
credit facility 信贷安排;信贷融通;信用透支
Credit Guarantee Scheme 信贷保证计划
credit item 贷项
credit limit 信贷限额
Credit Lyonnais 里昂信贷银行
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司
credit rating 信贷评级
credit rating agency 信贷评级机构
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕
credit risk 信贷风险

lavenderdale : 2007-07-25#265
回复: 经济生活中的英语词汇

credit sale 赊销;赊售
credit side 贷方
credit squeeze 信贷紧缩;收紧信贷
credit to... 记入……帐目
credit to be given against tax 税款抵免
credit transfer 信贷转帐;信用转帐
credit union 储蓄互助社
Credit Union League of Hong Kong 香港储蓄互助社协会
creditor 债权人
creditor´s petition 债权人的呈请书
creditworthiness 信誉;信用可靠程度

lavenderdale : 2007-07-25#266
回复: 经济生活中的英语词汇

creeping inflation 爬行式通货膨胀;温和通货膨胀;渐升通胀
criminal bankruptcy 刑事破产
criminal bankruptcy order 刑事破产令
criminal bankruptcy petition 刑事破产呈请书
criterion for credit 授信原则
critical path analysis 关键路线分析法;要径分析法
cross rate 套价;套汇汇率;交叉汇率
cross-currency settlement risk 跨国货币结算风险
crossed cheque 划线支票
crossed trade 交叉买卖;交叉盘买卖
Cross-Harbour Tunnel Passage Tax 海底隧道使用税
cross-holding 相互持股;交叉持股
cross-margining 跨市场保证金制度
cross-referencing system 相互参照系统
cross-subsidization 互相资助;互相津贴

lavenderdale : 2007-07-25#267
回复: 经济生活中的英语词汇

Crown Agent 英联邦代办
crude activity rate 粗略经济活动率
crude econometric model 粗略计量经济模式
culpable insider dealing 应受谴责的内幕交易
cum dividend 连股息
cumulative appreciation 累积升值;累积增值
cumulative deficit 累积赤字;累积亏损
cumulative dividend 累积股息
cumulative financial position 累积财政状况
cumulative realized investment 累积的已实现投资

lavenderdale : 2007-07-25#268
回复: 经济生活中的英语词汇

currency 货币
currency adjustment factor 货币调整因子;币值调整因素
currency board arrangement “货币发行局”制度
Currency Board Operations Sub-Committee 货币发行委员会
Currency Committee [Hong Kong Futures Exchange Limited] 货币委员会〔香港期货交易所有限公司〕
currency crisis 货币危机
currency denomination 货币面值
currency futures 货币期货;外汇期货
currency futures contract 货币期货合约;外汇期货合约
currency in circulation 流通货币
currency matching 货币配对
currency note 纸币;钞票
currency option 货币期权
currency swap 货币掉期;货币互兑;货币互惠信贷
currency warrant 货币认兑证;货币认股权证

lavenderdale : 2007-07-25#269
回复: 经济生活中的英语词汇

current account 往来账户;支票户口;经常帐目
current assets 流动资产
current domestic value 现行本地价格
current liabilities 流动负债
current market price 当时市价;现时市价
current price 当时价格;现时价格
current price series 当时物价计算数列
current year rules of assessment 当年度评税规则

lavenderdale : 2007-07-25#270
回复: 经济生活中的英语词汇

cushion 缓冲;缓冲时限〔债券〕
cushion of liquid assets 流动资产缓冲额;速动资产缓冲额
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客户
customer lending 客户贷款
customer statement 客户对数单;客户结单

lavenderdale : 2007-07-25#271
回复: 经济生活中的英语词汇

cut loss “斩仓”;减少损失
cut margin “斩仓”
cut-off date 截止日期
cut-throat competition 割喉式竞争;恶性竞争
cycle of activity 活动循环;商业循环
cyclical fluctuation 周期性波动
cyclical inflation 周期性通货膨胀
cyclical nature of the economy 经济的周期性情况

lavenderdale : 2007-07-25#272
回复: 经济生活中的英语词汇

D.A.H. Private Bank Limited 安新私人银行有限公司
Dah Sing Bank Limited 大新银行有限公司
Dah Sing Finance Limited 大新财务有限公司
Dai-Ichi Kangyo Bank Limited 第一劝业银行
daily expenditure record book 每日开支记录册
Daily Quotations for Stock Market 《股票市场日报表》
Daily Quotations for Stock Options 《股票期权日报表》
daily stock price 每日股价
daily turnover 每日成交额

lavenderdale : 2007-07-25#273
回复: 经济生活中的英语词汇

Daishi Bank, Ltd. 第四银行
Daiwa Bank, Limited 株式会社大和银行
Daiwa Overseas Finance Limited 大和海外财务有限公司
damages 损害赔偿
Danish Krone [DKK] 丹麦克郎
Dao Heng Bank Limited 道亨银行有限公司
Dao Heng Finance Limited 道亨财务有限公司

lavenderdale : 2007-07-25#274
回复: 经济生活中的英语词汇

date of listing 上市日期
date of maturity 到期日
date of payment 付款日期;缴付日期
date of transfer 转让当日;转让日期
date of value 起息日期
dated securities 定期证券

lavenderdale : 2007-07-25#275
回复: 经济生活中的英语词汇

day end liquidity 日终流动资金
day margin 当日保证金;即市按金
day order 当日订单;即日指示
day trade 当日平仓买卖
day trade transaction 即日平仓交易;当日交易;“即日鲜”
de facto control 实际控制权

lavenderdale : 2007-07-25#276
回复: 经济生活中的英语词汇

de minimis exemption 低额豁免
deal 买卖;交易
dealer 交易商;证券商;出市代表;出市员
Dealer´s Deposits Fund 交易商按金基金
dealer´s representative 交易商代表
dealing 交易;买卖
dealing day 交易日
dealing director 交易董事;证券商董事
dealing in gold options 黄金期权买卖
dealing in securities 证券交易;证券买卖
dealing partnership 交易合伙商行;交易合伙

lavenderdale : 2007-07-25#277
回复: 经济生活中的英语词汇

dealing room “盘房”
death duties and costs 死亡税及费用
debenture 债权证;债券;信用债券
debenture holder 债权证持有人
debenture stock 债权股证
debenture trust deed 债权证信托契约
debit 借项;借方;记入借方的款项
debit advice 借项通知书
debit balance 借方结余

lavenderdale : 2007-07-25#278
回复: 经济生活中的英语词汇

debit item 借项
debit side 借方
debt 债项;债权
debt certificate 债务证明书
debt collection agency 收数公司
debt due 所欠债项
debt financing 债务融资;举债筹资
debt instrument 债务票据
debt market 债务市场
debt on a recognizance 签保所致的债项
debt paper 债务票据
debt payable at a future time 将来到期偿付的债项
debt reorganization 债务重整
debt repayment 偿债;偿还借款;偿还债务
debt securities 债务证券
debt securities market 债务证券市场

lavenderdale : 2007-07-25#279
回复: 经济生活中的英语词汇

debtor 债务人
debtor firm 债务人商号
debtor´s interest 债务人权益
debtor´s share 债务人拥有额
debt-to-equity ratio 债务与资本比率;负债与权益比率

lavenderdale : 2007-07-25#280
回复: 经济生活中的英语词汇

deceased debtor 已故债务人
deceased partner 已故合伙人
deceased taxpayer 已故纳税人

decelerated growth 增长放缓

decelerating trend
放缓趋势

lavenderdale : 2007-07-25#281
回复: 经济生活中的英语词汇

eclaration 声明书;公布;申报;报单
declaration of bankruptcy 宣布破产
declaration of dividend 宣布分派股息
declaration of inability to pay debts 无能力偿付债项声明书
declaration of insolvency 无力偿还债务声明
declaration of solvency 有偿债能力声明
declaration of trust 信托声明;信托声明书
Declaration on Cooperation and Supervision Covering International Futures Markets 《关于国际期货市场的合作和监管的联合声明》
Declarations of Cooperation on Investment Management Persons 投资管理合作声明
declared return 已公布收益

lavenderdale : 2007-07-25#282
回复: 经济生活中的英语词汇

decline 下跌;衰退
decontrol 解除管制
deduct 扣除
deductible 可扣除;免赔额〔保险〕
deduction 扣除;扣减;扣除额;扣除项目
deduction for expenses of self-education 个人进修开支扣除额

lavenderdale : 2007-07-25#283
回复: 经济生活中的英语词汇

deed 契据;契约
deed of guarantee 担保契约;保证契据
deed of indemnity 赔偿契据;还款保证书
deed of settlement 授产契;组织安排契据
deed of surrender 放弃契据

lavenderdale : 2007-07-25#284
回复: 经济生活中的英语词汇

default 拖欠;违约;失责行为
default in payment 拖欠付款
default procedure 失责处理程序
default proceeding 失责处理程序
default rule 失责处理规则
defaulter 拖欠税款人;失责人;违约者
defaulting broker 失责经纪

lavenderdale : 2007-07-25#285
回复: 经济生活中的英语词汇

defalcation 亏空公款;侵吞公款
defamation 诽谤

defective title 所有权欠妥


deferral 递延项目
deferred annuity 延期年金
deferred expenses 递延费用
deferred income 递延收入
deferred life annuity 延期人寿年金
deferred pay 延付薪酬
deferred payment 递延付款
deferred share 延迟派息股;递延付息股份

lavenderdale : 2007-07-25#286
回复: 经济生活中的英语词汇

deficiency 亏绌;不敷;不足之数;短缺
deficiency grant 不敷补助金
deficiency subvented organization 接受不敷补助金的机构


deficit 赤字;逆差;亏损;亏欠额
deficit financing 赤字财政;赤字筹资
deficit on capital account 非经常帐赤字

lavenderdale : 2007-07-25#287
回复: 经济生活中的英语词汇

deflated by… 以……平减

deflation 通货紧缩

deflationary force 通货紧缩力量

deflator 平减物价指数

lavenderdale : 2007-07-25#288
回复: 经济生活中的英语词汇

defraud 诈骗
defrauded investor 被诈骗的投资者

defray 支付;扣除

defunct company 已倒闭公司

delcredere agent 保付货款代理人;担保付款代理人
delegate 转授
delegate trust 转委信托

lavenderdale : 2007-07-25#289
回复: 经济生活中的英语词汇

delinquency rate 拖欠率;过期还款比率

delinquent account 怠帐;逾期未收帐款

delisting 除牌;取消上市资格;取消挂牌资格

lavenderdale : 2007-07-25#290
回复: 经济生活中的英语词汇

delivered price 交货价

delivery 交收;交割〔证券〕;交付

delivery failure 交收失误

delivery month 交收月份

delivery note 交货单;付货通知书

delivery order 提货单;交割单

lavenderdale : 2007-07-25#291
回复: 经济生活中的英语词汇

Delta Asia Credit Limited 汇业信贷有限公司

demand deposit 活期存款
demand draft [D/D] 即期汇票

demand draft rate 即期汇票汇率
Demand for Provisional Salaries Tax 暂缴薪俸税通知书
Demand for Rates 征收差饷通知书
Demand for Tax 缴税通知书
demand inflation 需求引起的通货膨胀;需求通胀
demand loan 活期放款
demand loan secured 活期质押放款;活期担保放款
demand loan unsecured 活期信用放款
demand note 即期票据;缴税通知书;缴款通知书

lavenderdale : 2007-07-25#292
回复: 经济生活中的英语词汇

dematerialization of share certificate 股票非实物化
demonetization 停止通用;非货币化
demonetized currency note 停止通用纸币
Den Norske Creditbank 挪威信贷银行
denomination 面额;面值

lavenderdale : 2007-07-25#293
回复: 经济生活中的英语词汇

departmental capital equipment 部门资本设备
departmental estimates submission 部门呈报预算
departmental expenses 部门开支
Departmental Interpretation and Practice Notes [Inland Revenue Department] 《税务局释义及执行指引》
departmental special expenditure 部门特别开支

lavenderdale : 2007-07-25#294
回复: 经济生活中的英语词汇

dependant 受养人

dependent grandparent allowance 供养祖父母或外祖父母免税额

dependent parent allowance 供养父母免税额

dependent sibling allowance 供养兄弟姊妹免税额

lavenderdale : 2007-07-25#295
回复: 经济生活中的英语词汇

deposit 存款;定金;保证金;暂收款项
deposit account 存款账户
deposit at call 通知存款;活期存款
deposit back arrangement 回存安排
deposit charges 存款收费
deposit in lieu of bond 以缴存的款项代替担保契据
deposit insurance scheme 存款保险计划
deposit of securities as security for a loan 存放证券作为贷款抵押
deposit protection scheme 存款保障计划
deposit rate 存款利率deposit size threshold 最低存款额
deposit taker 接受存款人

lavenderdale : 2007-07-25#296
回复: 经济生活中的英语词汇

depositor 存款人;存户
depository 保管人;受托人;存管处
depository company 存放公司
depository receipt 寄存单据;保管收据;预托证券
depository share 保管股份
depository system 存管制度;存放制度
Deposit-taking Companies Advisory Committee 接受存款公司咨询委员会
Deposit-taking Companies Association [DTCA] 接受存款公司公会
deposit-taking company 接受存款公司
deposit-taking licence 接受存款牌照

lavenderdale : 2007-07-25#297
回复: 经济生活中的英语词汇

depreciation 折旧;贬值
depreciation charge 折旧费
depreciation of the exchange value of the Hong Kong dollar 港元汇值下降
depreciation reserve 折旧储备;折旧准备

lavenderdale : 2007-07-25#298
回复: 经济生活中的英语词汇

deregistration 取消登记
deregulation 撤销管制;放宽管制
derivative 衍生工具
derivative product 衍生产品
derivative warrant 衍生认股权证
derivatives market 衍生工具市场
designated securities 指定证券
designated trade 指定行业

lavenderdale : 2007-07-25#299
回复: 经济生活中的英语词汇

Determination of Commissioner of Inland Revenue 税务局局长的决定书
determination of cost 成本厘定
determination of net profit 确定纯利
Deutsche Bank AG 德国银行
Deutsche Mark [DEM] 德国马克
devaluation 贬值;货币贬值
terminable interest 可终结的权益

lavenderdale : 2007-07-25#300
回复: 经济生活中的英语词汇

Development Bank of Singapore Ltd. 新加坡发展银行
development control 发展管理;发展管制
Development Division [Companies Registry] 拓展部〔公司注册处〕
development fund 发展基金;开发基金
development intensity 发展密度
Development Loan Fund 发展贷款基金
development package 发展方案
development parameter 发展参数;发展规范
development potential 发展潜力
development statement 发展纲领
development value 发展价值

lavenderdale : 2007-07-25#301
回复: 经济生活中的英语词汇

deviation 偏差
devisee 土地遗赠继承人;受遗赠人
devolve 转予;转承
Dharmala International Finance Limited 大马国际财务有限公司
difference 差额
difference account 盈亏通知书;差额帐differential 差价;息差;差距
differential pricing system 差额收费办法;差别等级计价法

lavenderdale : 2007-07-25#302
回复: 经济生活中的英语词汇

diminishing assets 递耗资产
diminishing balance method 余额递减法
diminishing return 报酬递减;收益递减
diminution 减少;缩减

yangyang2005 : 2007-07-25#303
回复: 经济生活中的英语词汇

好帖继续顶
楼主辛苦了

lavenderdale : 2007-07-25#304
回复: 经济生活中的英语词汇

direct business 直接业务;直接买卖;直接交易
direct cost 直接成本
direct debit authorization 直接付款授权书
direct debit daily settlement system 每日直接付款的结算制度
direct insurance 直接保险
direct insurer 直接保险人
Direct Investment Division [Hong Kong Monetary Authority] 直接投资处〔香港金融管理局〕
direct placement 直接配售
direct remuneration 直接报酬
direct tax 直接税
direct taxation rate 直接税税率
direct trading 直接买卖;直接交易
direct underwriting 直接承保

lavenderdale : 2007-07-25#305
回复: 经济生活中的英语词汇

director 董事;理事
Director of Accounting Services 库务署署长
Director of Audit 审计署署长
director´s fee 董事袍金
director´s interest 董事权益
director´s remuneration 董事酬金

lavenderdale : 2007-07-25#306
回复: 经济生活中的英语词汇

Disability Allowance Scheme 伤残津贴计划
disabled dependant allowance 伤残受养人免税额
Disaster Relief Fund 赈灾基金
Disaster Relief Fund Advisory Committee 赈灾基金咨询委员会
disbursement 垫付费用;付款项目;支款

lavenderdale : 2007-07-25#307
回复: 经济生活中的英语词汇

discharge 破产解除;清偿〔债务〕

discharge of a debt
解除债务;清偿债项

discharge order 注销令

lavenderdale : 2007-07-25#308
回复: 经济生活中的英语词汇

Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited] 纪律上诉委员会〔香港联合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 纪律委员会〔香港期货交易所有限公司;香港联合交易所有限公司〕
Disciplinary Committee of the Hong Kong Society of Accountants 香港会计师公会纪律委员会

lavenderdale : 2007-07-25#309
回复: 经济生活中的英语词汇

disclaimed property 遭卸弃的财产
disclaimer 卸弃;卸弃书
disclaimer of lease 租契的舍弃;租契卸弃书
disclaimer of property 放弃财产

lavenderdale : 2007-07-25#310
回复: 经济生活中的英语词汇

discloseable transaction 须予披露的交易
disclosure 披露;公开;披露事项;资料披露
disclosure of interest 披露权益
disclosure of ownership of shares 披露股权资料;公开股权资料
disclosure package 资料披露方案
disclosure requirement 公开资料规定

lavenderdale : 2007-07-25#311
回复: 经济生活中的英语词汇

discount 贴现;折扣;贴水
discount accreted 折价增值
discount amount 折扣数额
discount house 贴现行;贴现公司
discount price 折扣价格
discount rate 贴现率;折扣率discount securities 贴现证券
discount window 贴现窗
discounted bill 已贴现票据
discounter 贴现行

lavenderdale : 2007-07-25#312
回复: 经济生活中的英语词汇

discontinuance of business 停业
discretionary account 全权代客投资户口;全权委托户口;全权代客买卖账户
discretionary grant 酌情补助金
discretionary interest 酌情权益
discretionary subvention 酌情资助金
discretionary trust 全权信托

lavenderdale : 2007-07-25#313
回复: 经济生活中的英语词汇

disequilibrium 不均衡状态
dishonour a cheque 退票
dishonoured bill 不兑现汇票
dishonoured cheque 空头支票
disintermediation 非中介化;减少居中融资功能

lavenderdale : 2007-07-25#314
回复: 经济生活中的英语词汇

disposer 财产处置人;分产人
disposable income 可动用收入;可支配的收入;税后收入
disposal 处置;脱手
disposal price 卖价
dispose of 出售;变卖
disposition 产权处置
disposition in favour of relatives 为使亲属受惠而作出的产权处置

lavenderdale : 2007-07-25#315
回复: 经济生活中的英语词汇

disputed liabilities 有争议负债
disqualification of director 取消董事资格
disqualification order 取消资格令
disregarded income 计算入息豁免额
dissolution 解散dissolution of partnership 拆伙;合伙解散

lavenderdale : 2007-07-25#316
回复: 经济生活中的英语词汇

distinct account 独立帐目
distrain 为抵债而扣押财物;扣货追债;查封
distress 扣押财物;扣押;查封
distress for rent 扣押财物充抵租金
distress warrant 财产扣押令

lavenderdale : 2007-07-25#317
回复: 经济生活中的英语词汇

distributable income 可分配收益
distributable profit 可供派发利润
distributed assets 经分派资产
distribution 分配;配销
distribution company 分销公司
distribution of resources 资源分配
distribution policy 分配政策;派息政策
distributive channel 销售途径
distributive trade 分销业
distributor 分销商;发行人

lavenderdale : 2007-07-25#318
回复: 经济生活中的英语词汇

dividend 股息;红利;摊还债款
dividend cover 盈利股息比率;股利保证倍数
dividend forfeited 未认领股息注销
dividend programme 摊还债款程序
dividend warrant 股息证;股息单
dividend withholding tax 股息预扣税
dividend yield 股息率;股息收益率

lavenderdale : 2007-07-25#319
回复: 经济生活中的英语词汇

diversifying economy 多元化的经济体系
DKB Asia Limited 第一劝银亚洲有限公司
document 文件;单据
document against acceptance [D/A] 承兑交单
document against payment [D/P] 付款交单
document Index 公司文件索引
document of title 业权文件;所有权文件
documentary acceptance bill 跟单承兑汇票
documentary bill 跟单汇票
documentary credit 跟单信用证
documentary payment bill 现付押汇票;凭单付款汇票;付款跟单汇票

lavenderdale : 2007-07-25#320
回复: 经济生活中的英语词汇

dollar area 美元区
domestic concern 本身的业务
domestic credit expansion [DCE] 本地信贷膨胀
domestic demand 本地内部需求;国内需求
domestic demand deflator 本地内部需求平减物价指数
domestic expenses 家庭开支
domestic export 本地产品出口;国内出口
domestic lending 本地贷款;在本港使用的贷款
domestic liabilities 本地负债
domestic money supply 本地货币供应量;国内货币供应
domestic property price index 住宅物业价格指数
domestic rental index 住宅楼宇租金指数
domestically generated inflation 内部产生的通货膨胀;内致通胀

lavenderdale : 2007-07-25#321
回复: 经济生活中的英语词汇

domicile 注册地;本籍

donation 捐款;捐献;捐赠
donee 受赠人
donor 捐赠人

lavenderdale : 2007-07-25#322
回复: 经济生活中的英语词汇

door-to-door canvassing for sale 逐户兜售
dormant account 不活动账户;不活跃账户
dormant assets 未用资产;闲置资产
dormant company 不活动公司;已停止业务的公司
dormant partner 不活跃合伙人;隐名合伙人
double entry system 复式簿记制度
double taxation 双重课税
double taxation arrangement 双重课税安排
double taxation relief arrangement 宽免双重课税安排
double-digit growth 两位数字的增长
double-digit level 两位数字的水平

lavenderdale : 2007-07-25#323
回复: 经济生活中的英语词汇

doubtful debt 呆帐;呆债;可疑债务
doubtful loan 可疑贷款;难以收回的贷款
Dow Jones Average 杜琼斯平均指数;道琼斯股票平均价格指数
Dow Jones Index 杜琼斯指数;道琼斯股票价格指数
Dow Jones Industrial Average 杜琼斯工业平均指数;道琼斯工业股票平均价格指数

lavenderdale : 2007-07-25#324
回复: 经济生活中的英语词汇

down limit 跌停板
down market 跌市
down payment 首期付款down reversal 回跌
downside risk 下跌风险
downside trend 跌势
downswing 下降趋势;衰退时期
downturn 市况逆转;市况回落
downward adjustment 向下调整
downward movement 走势偏软
downward trend 下跌趋势;向下趋势

lavenderdale : 2007-07-25#325
回复: 经济生活中的英语词汇

draconian revenue measure 严厉的征税措施
draft 汇票
draft estimates 预算草案
draft estimates of expenditure 开支预算草案
draft estimates of revenue 收入预算草案

lavenderdale : 2007-07-25#326
回复: 经济生活中的英语词汇

dragon bond 小龙债券
drawback 退税;退款
drawdown period 贷款支用期;提款期
drawee 受票人;汇票付款人
drawee bank 受票银行;付款银行
drawer 出票人;发票人
drawing account 提款账户

lavenderdale : 2007-07-25#327
回复: 经济生活中的英语词汇

Dresdner Bank AG 捷能银行
drop 下跌;回落
DTB Deutsche Terminborse 德国期权及期货交易所
dual listing 双重上市;双重挂牌
due date for payment 应付款的日期;付款到期日
due day 到期日;缴税日期
dues 应付款项;应付费用;应付税款
dull trading 交投呆滞
dumping 倾销;抛售

lavenderdale : 2007-07-25#328
回复: 经济生活中的英语词汇

duplication of supervision 双重监管
Dutch Guilder [NLG] 荷兰盾
dutiable agricultural and industrial products 应课税的工农业产品
dutiable commodities control system 应课税品管制系统
dutiable commodities permit 应课税品许可证
dutiable commodity 应课税品
dutiable estate 应缴税的遗产

lavenderdale : 2007-07-25#329
回复: 经济生活中的英语词汇

duty 税;关税;应课税品税项
duty assessed on a specific basis 按量评估的税项
duty differential 税率差距
duty free 免税
duty in arrears 欠税
duty on alcohol 酒精税
duty on hydrocarbon oil 燃油税
duty on liquor 酒税
duty on petrol 汽油税
duty on tobacco 烟草税
duty paid 已缴纳税款;关税已付
duty rate 税率
duty reduction 减税
duty-paid goods 已完税货品

The economical vocabulary should be listed from E.
Support me !!!!!!!!!!

lavenderdale : 2007-07-31#330
回复: 经济生活中的英语词汇

什么是ST股?什么是PT股?
1998年4月22日,沪深证券交易所宣布将对财务状况和其他财务状况异常的上市公司的股票交易进行特别处 理(英文为special treatment,缩写为“ST”)。其中异常主要指两种情况:一是上市公司经审计两个会计年度的净利润均为负值,二是上市公 司最近一个会计年度经审计的每股净资产低于股票面值。在上市公司的股票交易被实行特别处理期间,其股票交易应遵循下列规则:(1)股票报价日涨跌幅限制为 5%;(2)股票名称改为原股票名前加“ST”,例如“ST钢管”;(3)上市公司的中期报告必须经过审计。
  PT股是基于为暂停上市流通的股 票提供流通渠道的特别转让服务所产生的股票品种(PT是英文Particular Transfer〈特别转让〉的缩写),这是根据《公司法》及《证券法》 的有关规定,上市公司出现连续三年亏损等情况,其股票将暂停上市。沪深证券交易所从1999年7月9日起,对这类暂停上市的股票实施“特别转让服务”。 PT股的交易价格及竞价方式与正常交易股票有所不同:(1)交易时间不同。PT股只在每周五的开市时间内进行,一周只有一个交易日可以进行买卖。(2)涨 跌幅限制不同。据最新规定,PT股只有5%的涨幅限制,没有跌幅限制,风险相应增大。(3)撮合方式不同。正常股票交易是在每交易日9:15-9:25之 间进行集合竞价,集合竞价未成交的申报则进入9:30以后连续竞价排队成交。而PT股是交易所在周五15:00收市后一次性对当天所有有效申报委托以集合 竞价方式进行撮合,产生唯一的成交价格,所有符合条件的委托申报均按此价格成。
(4)PT股作为一种特别转让服务,其所交易的股票并不是真正意义上的上市交易股票,因此股票不计入指数计算,转让信息只能在当天收盘行情中看到。

lavenderdale : 2007-07-31#331
回复: 经济生活中的英语词汇

权证(Warrant)
又称为认股权证、认股证或"涡轮",是发行人与持有者之间的一种契约,持有人在约定的时间有权以约定的价格购买或卖出标的资产。作为标的的资产可以是个股,也可以是一篮子股票、指数、商品或其他衍生产品。

按行使时间划分,权证有欧式和美式两种。

欧式权证规定持有人只有在约定时间到达时有权买卖标的资产,
而美式权证则允许持有人在约定时间到达前的任意时刻行使买卖标的资产的权利。
按权利行使方式划分,权证又可分为认购权证和认沽(售)权证,即有权买或卖标的资产。
权证按发行人可分为两类:股本权证(Equity Warrant)和备兑权证(Covered Warrant,香港称为衍生权证)。
股本权证通常由上市公司自行发行,也可以通过券商、投行等金融机构发行,标的资产通常为上市公司或其子公司的股票。股本权证行使时,上市公司增发新股。备兑权证是由标的资产发行人以外的第三方(通常为信誉好的券商、投行等大型金融机构)发行的权证,其标的资产可以为个股、一篮子股票、指数、以及其他衍生产品。备兑权证的行使不会造成总股本的增加。
认购类权证方案通过向流通股东发放认购权证,给予流通股东按较低的行权价格购买非流通股股东股票的权利。认沽权证类方案由上市公司或大股东向流通股股东发放认沽权证,通过权证的行权价格来体现对流通股股东利益的保护,行权价格与流通股股本数的乘积即是流通股股东在全流通过程中的收益

lavenderdale : 2007-07-31#332
回复: 经济生活中的英语词汇

什么是QFII?

QFII是英文Qualified Foreign Institutional Investors的缩写,即“合格境外机构投资者”。QFII制度是指允许经核准的合格境外机构投资者,在一定规定和限制下汇入一定额度的外汇资金,并转换为当地货币,通过严格监管的专门账户投资当地证券市场,其资本利得、股息等经审核后可转为外汇汇出的一种市场开放模式。

  这是一种有限度地引进外资、开放资本市场的过渡性制度。在一些国家和地区,特别是新兴市场经济的国家和地区,由于货币没有完全可自由兑换,资本项目尚未开放,外资介入有可能对其证券市场带来较大的负面冲击。而通过QFII制度,管理层可以对外资进入进行必要的限制和引导,使之与本国的经济发展和证券市场发展相适应,控制外来资本对本国经济独立性的影响,抑制境外投机性游资对本国经济的冲击,推动资本市场国际化,促进资本市场健康发展。这种制度要求外国投资者进入一国证券市场时,必须符合一定的条件,得到该国有关部门的审批。

  QFII限制的内容主要有资格条件、投资登记、投资额度、投资方向、投资范围、资金的汇入和汇出限制等等。韩国等国家和地区在20世纪90年代初开始设立和实施这种制度。

lavenderdale : 2007-07-31#333
回复: 经济生活中的英语词汇

QDII与QFII

QDII:

QDII是Qualified domestic institutional investor (合格的境内机构投资者)的首字缩写。
它是在一国境内设立,经该国有关部门批准从事境外证券市场的股票、债券等有价证券业务的证券投资基金。和QFII一样,它也是在货币没有实现完全可自由兑换、资本项目尚未开放的情况下,有限度地允许境内投资者投资境外证券市场的一项过渡性的制度安排。

lavenderdale : 2007-07-31#334
回复: 经济生活中的英语词汇

REGULATIONS ON THE FOREIGN EXCHANGE SYSTEM OF THE PEOPLE'S REPUB-LIC OF CHINA
中华人民共和国外汇管理条例
第一章 总 则
第一条 为了加强外汇管理,保持国际收支平衡,促进国民经济健康发展,制定本条例。
Chapter I General provisions

  Article 1. These regulations are formulated with a view to improving the management of the exchange system, maintaining an equilibrium in balance of payments and promoting sound economic growth.

lavenderdale : 2007-07-31#335
回复: 经济生活中的英语词汇

第二条 国务院外汇管理部门及其分支机构(以下统称外汇管理机关),依法履行外汇管理职责,负责本条例的实施。
Article 2. The government agencies of the State Council in charge of exchange control and their local offices (hereafter the exchange control agencies for both) shall exercise exchange control in accordance with the law and assume the responsibility for the implementation of the regulations.

lavenderdale : 2007-07-31#336
回复: 经济生活中的英语词汇

第三条 本条例所称外汇,是指下列以外币表示的可以用作国际清偿的支付手段和资产:
(一)外国货币,包括纸币、铸币;
(二)外币支付凭证,包括票据、银行存款凭证、邮政储蓄凭证等;
(三)外币有价证券,包括政府债券、公司债券、股票等;
(四)特别提款权、欧洲货币单位;
(五)其他外汇资产。
Article 3. Foreign exchange as referred to in the regulations includes means of payments and assets denominated in foreign currency for international settlement as the following:

  1. foreign currencies, including bank notes and coins;

  2. payment instruments denominated in foreign currency; including bills, bank certificate of deposit and certificate of postal deposit etc.;

  3. securities denominated in foreign currency, including government bonds, corporate debentures and stocks etc.;

  4. Special Drawing Rights and European Currency Units; and

  5. other assets denominated in foreign currency.

lavenderdale : 2007-07-31#337
回复: 经济生活中的英语词汇

第四条 境内机构、个人、驻华机构、来华人员的外汇收支或者经营活动,适用本条例。

Article 4. The regulations shall govern all activities related to the receipts and payments of foreign exchange as well as foreign exchange operations of domestic entities, individuals, foreign establishments, and foreign nationals in China.

lavenderdale : 2007-07-31#338
回复: 经济生活中的英语词汇

第五条 国家对经常性国际支付和转移不予限制。

第六条 国家实行国际收支统计申报制度。凡有国际收支活动的单位和个人,必须进行国际收支统计申报。
Article 5. The government adopts a reporting system for balance of payments statistics.
All entities and individuals involved in balance of payments transactions shall fulfill their obligations for reporting balance of payments statistics.

lavenderdale : 2007-07-31#339
回复: 经济生活中的英语词汇

第七条 在中华人民共和国境内,禁止外币流通,并不得以外币计价结算

Article 6. Circulation of foreign currency is prohibited and foreign Currency shall not be quoted for settlement in the territory of the People's Republic of China.

lavenderdale : 2007-07-31#340
回复: 经济生活中的英语词汇

第八条 任何单位和个人都有权检举、揭发违反外汇管理的行为和活动
对检举、揭发或者协助查处违反外汇管理案件有功的单位和个人,由外汇管理机关给予奖励,并负责保密。

Article 7. Any entity and individual shall have the right to reveal or expose any activities in violation of the regulations on exchange control.

  Any entity and individual who reveal, expose or assist in stopping various activities in violation of exchange regulations on exchange control shall be duly rewarded and the confidentiality of their identity shall be ensured.

lavenderdale : 2007-07-31#341
回复: 经济生活中的英语词汇

第二章 经常项目外汇​
:wdb10::wdb9:
Chapter II Foreign exchange for current account transactions

第九条 境内机构的经常项目外汇收入必须调回境内,不得违反国家有关规定将外汇擅自存放在境外。


Article 8. All foreign exchange receipts of domestic entities for current account transactions shall be repatriated home and shall not be deposited abroad in violation of the relevant government regulations without authorization.

IBT : 2007-07-31#342
回复: 经济生活中的英语词汇

嗨,可爱的小邓波,好久不见了
支持你:)

lavenderdale : 2007-07-31#343
回复: 经济生活中的英语词汇

第十条 境内机构的经常项目外汇收入,应当按照国务院关于结汇、售汇及付汇管理的规定卖给外汇指定银行,或者经批准在外汇指定银行开立外汇帐户

Article 9. All foreign exchange receipts for current account transactions shall be sold to the designated foreign exchange banks in accordance with the regulations issued by the State Council on selling and purchasing foreign exchange, or with approval deposited in the foreign exchange account with the designated banks for foreign exchange operations.

lavenderdale : 2007-07-31#344
回复: 经济生活中的英语词汇

第十一条 境内机构的经常项目用汇,应当按照国务院关于结汇、售汇及付汇管理的规定,有效凭证商业单据向外汇指定银行购汇支付。

Article 10. Purchase of foreign exchange for current account transactions shall be conducted with the designated foreign exchange banks, in accordance with the regulations issued by the State Council on selling and purchasing foreign exchange, upon the presentation of valid documents and commercial bills.

lavenderdale : 2007-07-31#345
回复: 经济生活中的英语词汇

第十二条 境内机构的出口收汇和进口付汇,应当按照国家关于出口收汇核销管理和进口付汇核销管理的规定办理核销手续

Article 11. The collection of export proceeds and the payments for imports in foreign exchange by domestic entities shall be processed in accordance with the relevant government regulations governing the verification procedures for export proceeds and import payments.

lavenderdale : 2007-07-31#346
回复: 经济生活中的英语词汇

第十三条 属于个人所有的外汇,可以自行持有,也可以存入银行或者卖给外汇指定银行。

Article 12. Foreign exchange owned by individuals can be held at their own disposal, deposited in banks or sold to the designated foreign exchange banks.

个人的外汇储蓄存款,实行存款自愿、取款自由、存款有息、为储户保密的原则。

Individuals' foreign exchange savings deposit shall be placed with banks on a voluntary basis, withdrawn freely and bear interest with confidentiality for the depositors' identity ensured.

lavenderdale : 2007-07-31#347
回复: 经济生活中的英语词汇

第十四条 个人因私用汇,在规定限额以内购汇。超过规定限额的个人因私用汇,应当向外汇管理机关提出申请,外汇管理机关认为其申请属实的,可以购汇。

Article 13. Foreign exchange shall be provided for personal travel abroad up to a prescribed limit. Any requests for purchasing foreign exchange exceeding the limit shall be filed for approval by the exchange control agencies.

个人携带外汇进出境,应当向海关办理申报手续;携带外汇出境,超过规定限额的,还应当向海关出具有效凭证。

Individuals carrying foreign exchange into or out of China shall declare their foreign exchange in the customs office. Individuals shall present to the customs office valid documents for carrying a large sum of foreign exchange exceeding the prescribed limit.

lavenderdale : 2007-07-31#348
回复: 经济生活中的英语词汇

第十五条 个人移居境外后,其境内资产产生的收益,可以持规定的证明材料和有效凭证向外汇指定银行购汇汇出或者携带出境。


第十六条 居住在境内的中国公民持有的外币支付凭证、外币有价证券等形式的外汇资产,未经外汇管理机关批准,不得携带或者邮寄出境。

第十七条 驻华机构和来华人员的合法人民币收入,需要汇出境外的,可以持有关证明材料和凭证到外汇指定银行兑付。

salaries and other types of legitimate income in Renminbi earned by foreign experts working in domestic entities can be converted into foreign exchange at the designated banks and then taken abroad after taxes are paid.

  Salaries and other types of legitimate income in foreign currency earned by foreign employees working at the foreign-funded enterprises can be directly remitted abroad or taken abroad after taxes are paid; these salaries and income in Renminbi earned by foreign employees working at the foreign-funded enterprises can be converted into foreign exchange and remitted or taken abroad upon presentation of the valid documents required by the exchange control agencies.

lavenderdale : 2007-07-31#349
回复: 经济生活中的英语词汇

第十八条 驻华机构和来华人员由境外汇入或者携带入境的外汇,可以自行保存,可以存入银行或者卖给外汇指定银行,也可以持有效凭证汇出或者携带出境。

Article 18. Foreign exchange sent or carried in by foreign entities and foreign nationals in China can be held at their own disposal, deposited in designated banks or sold to the designated foreign exchange banks. Such foreign exchange can also be remitted or taken abroad upon the presentation of valid documents.

lavenderdale : 2007-07-31#350
回复: 经济生活中的英语词汇

第三章 资本项目外汇
Chapter III Foreign exchange for capital account transactions​


第十九条 境内机构的资本项目外汇收入,除国务院另有规定外,应当调回境内。

  Article 18. Unless otherwise specified by the State Council, all foreign exchange receipts for capital account transactions shall be repatriated home.

lavenderdale : 2007-07-31#351
回复: 经济生活中的英语词汇

第二十条 境内机构的资本项目外汇收入,应当按照国家有关规定在外汇指定银行开立外汇帐户;卖给外汇指定银行的,须经外汇管理机关批准。

Article 20. All foreign exchange receipts for capital account transactions shall be placed in the foreign exchange account in the designated foreign exchange banks in accordance with the relevant government regulations;
these receipts can be sold to the designated foreign exchange banks upon the approval by the exchange control agencies.

lavenderdale : 2007-07-31#352
回复: 经济生活中的英语词汇

第二十一条 境内机构向境外投资,在向审批主管部门申请前,由外汇管理机关审查其外汇资金来源经批准后,按照国务院关于境外投资外汇管理的规定办理有关资金汇出手续。

Article 20. The source of foreign exchange for overseas investment by Domestic entities shall be reviewed by the exchange control agencies before the application for such investments is filed for approval by the relevant government agencies. If approval is granted, remittance of funds shall then take place in accordance with the regulations on overseas investment issued by the State Council.

lavenderdale : 2007-07-31#353
回复: 经济生活中的英语词汇

第二十二条 借用国外贷款,由国务院确定的政府部门、国务院外汇管理部门批准的金融机构和企业按照国家有关规定办理。
Article 21. External borrowing in loans shall be undertaken in accordance with the relevant regulations by the government agencies designated by the State Council, financial institutions and other enterprises duly authorized by the government agencies of the State Council in charge of exchange control.

外商投资企业借用国外贷款,应当报外汇管理机关备案。
 External borrowing in loans by foreign-funded enterprises shall Be filed with the exchange control agencies for records.

lavenderdale : 2007-07-31#354
回复: 经济生活中的英语词汇

第二十三条 金融机构在境外发行外币债券,须经国务院外汇管理部门批准,并按照国家有关规定办理。
Article 22. The issue of bonds abroad denominated in foreign currency by financial institutions requires the approved by the government agencies of the State Council in charge of exchange control before the issue proceeds in accordance with the relevant government regulations.

lavenderdale : 2007-07-31#355
回复: 经济生活中的英语词汇

第二十四条 提供对外担保,只能由符合国家规定条件的金融机构和企业办理,并须经外汇管理机关批准。

Article 23. External guarantees shall only be offered by qualified financial institutions and enterprises meeting the government requirements and subject to the approval by the exchange control agencies.

lavenderdale : 2007-07-31#356
回复: 经济生活中的英语词汇

第二十五条 国家对外债实行登记制度
境内机构应当按照国务院关于外债统计监测的规定办理外债登记。
国务院外汇管理部门负责全国的外债统计与监测,并定期公布外债情况

Article 24. The government practices a registration system for external debt. All domestic entities shall register external debt in accordance with the regulations formulated by the State Council on monitoring statistics of external debt.

  The government agencies of the State Council in charge of exchange control shall take the responsibility for collecting and monitoring statistics of external debt and publish these statistics on a regular basis.

lavenderdale : 2007-07-31#357
回复: 经济生活中的英语词汇

第二十六条 依法终止的外商投资企业,按照国家有关规定进行清算、纳税后,属于外方投资者所有的人民币,可以向外汇指定银行购汇汇出或者携带出境;属于中方投资者所有的外汇,应当全部卖给外汇指定银行。
Article 25. The currency holding denominated in Renminbi belonging to the foreign counterparts of foreign-funded enterprises, having been terminated in accordance with the law, can be converted into foreign exchange in the designated foreign exchange banks and then sent or taken abroad after the liquidation and tax payments. All the foreign exchange belonging to the Chinese counterpart investors shall be sold to the designated foreign exchange banks.

lavenderdale : 2007-07-31#358
回复: 经济生活中的英语词汇

第四章 金融机构外汇业务
Chapter IV Foreign exchange operations for financial institutions​

  Article 27. Financial institutions shall have the approval by the exchange control agencies for operating foreign exchange transactions and a license for such operations is also required.


第二十七条 金融机构经营外汇业务须经外汇管理机关批准,领取经营外汇业务许可证。
未经外汇管理机关批准,任何单位和个人不得经营外汇业务。经批准经营外汇业务的金融机构,经营外汇业务不得超出批准的范围。
No entities or individuals are allowed to undertake foreign Exchange operations without the approval by the exchange control agencies. Financial institutions duly authorized for foreign exchange operations shall never operate beyond the approved business scope.

lavenderdale : 2007-07-31#359
回复: 经济生活中的英语词汇

第二十八条 经营外汇业务的金融机构应当按照国家有关规定为客户开立外汇帐户,办理有关外汇业务。
Article 27. Financial institutions duly authorized for foreign exchange operations shall open foreign exchange accounts for their clients and conduct the business operations in accordance with the relevant government regulations.

lavenderdale : 2007-07-31#360
回复: 经济生活中的英语词汇

第二十九条 金融机构经营外汇业务,应当按照国家有关规定交存外汇存款准备金,遵守外汇资产负债比例管理的规定,并建立呆帐准备金
 Article 28. Financial institutions undertaking foreign exchange operations shall be subject to the reserve requirement for foreign exchange in accordance with the relevant government regulations, comply with the regulations on asset/liability ratios concerning their foreign exchange operations and set aside provisioning reserves.

lavenderdale : 2007-07-31#361
回复: 经济生活中的英语词汇

第三十条 外汇指定银行办理结汇业务所需的人民币资金,应当使用自有资金。

Article 29. Designated foreign exchange banks shall use their own-funds in Renminbi to purchase foreign exchange.

外汇指定银行的结算周转外汇,实行比例幅度管理,具体幅度由中国人民银行根据实际情况核定。
The foreign exchange revolving funds used by designated foreign exchange banks for settlement shall be within a prescribed limit, the magnitude of which shall be decided upon by the People's Bank of China in consideration of the actual circumstances.

lavenderdale : 2007-07-31#362
回复: 经济生活中的英语词汇

第三十一条 金融机构经营外汇业务,应当接受外汇管理机关的检查、监督。
经营外汇业务的金融机构应当向外汇管理机关报送外汇资产负债表、损益表以及其他财务会计报表和资料。
Article 30. The foreign exchange operations by financial institutions are subject to inspection and supervision by the exchange control agencies.

  Financial institutions undertaking foreign exchange operations Shall submit to the exchange control agencies the balance sheet, income statement, other financial reports and information for foreign exchange operations.

lavenderdale : 2007-08-01#363
回复: 经济生活中的英语词汇

第三十二条 金融机构终止经营外汇业务,应当向外汇管理机关提出申请。金融机构经批准终止经营外汇业务的,应当依法进行外汇债权、债务的清算,并缴销经营外汇业务
许可证。Article 31. Financial institutions shall file with the exchange control agencies for the termination of foreign exchange operations. Once the termination of foreign exchange operations is approved, these financial institutions shall settle their claims and liabilities in foreign currencies and have their license for foreign exchange operations revoked.

lavenderdale : 2007-08-01#364
回复: 经济生活中的英语词汇

第五章 人民币汇率和外汇市场
Chapter V Renminbi exchange rate and foreign exchange market

第三十三条 人民币汇率实行以市场供求为基础的、单一的、有管理的浮动汇率制度。Article 32. The exchange rate for Renminbi is a single, managed floating exchange rate based on market demand and supply.

中国人民银行根据银行间外汇市场形成的价格,公布人民币对主要外币的汇率

The People's Bank of China announces the exchange rate of Renminbi against major currencies on the basis of the prices of foreign Currencies prevailing in the inter bank foreign exchange market.

lavenderdale : 2007-08-01#365
回复: 经济生活中的英语词汇

第三十四条 外汇市场交易应当遵循公开、公平、公正和诚实信用的原则。
Article 33. The trading of foreign exchange in the market shall be in line with the principle advocating transparency, openness, fairness, and honesty.

第三十五条 外汇市场交易的币种和形式由国务院外汇管理部门规定和调整。

Article 34. The number of currencies traded in the market and the trading methods are decided upon and reviewed by the government agencies of the State Council in charge of exchange control.

lavenderdale : 2007-08-01#366
回复: 经济生活中的英语词汇

第三十六条 外汇指定银行和经营外汇业务的其他金融机构是银行间外汇市场的交易者。
外汇指定银行和经营外汇业务的其他金融机构,应当根据中国人民银行公布的汇率和规定的浮动范围确定对客户的外汇买卖价格,办理外汇买卖业务。
Article 35. Designated foreign exchange banks and other financial Institutions involved in foreign exchange operations are dealers in the inter bank foreign exchange market.

  Based on the exchange rates announced by the People's Bank of China and the prescribed margins, designated foreign exchange banks and other financial institutions undertaking foreign exchange operations can quote the buying rate and selling rate for their clients and conduct the trading of foreign exchange accordingly.

lavenderdale : 2007-08-01#367
回复: 经济生活中的英语词汇

第三十七条 国务院外汇管理部门依法监督管理全国的外汇市场。
Article 36. The government agencies of the State Council in charge of exchange control shall exercise supervision of foreign exchange market cross the country in accordance with the law.

第三十八条 中国人民银行根据货币政策的要求和外汇市场的变化,依法对外汇市场进行调

Article 37. In light of the orientation of monetary policy and the develop ments in foreign exchange markets, the People's Bank of China shall Regulate foreign exchange market in accordance with the law.

lavenderdale : 2007-08-01#368
回复: 经济生活中的英语词汇

第六章 法律责任
Chapter VI Legal responsibilities


第三十九条 有下列逃汇行为之一的,由外汇管理机关责令限期调回外汇,强制收兑,并处逃汇金额30%以上5倍以下的罚款;构成犯罪的,依法追究刑事责任:

Article 38. To penalize the evasion of exchange control listed as follows, the exchange control agencies shall order the foreign exchange in question to be repatriated, impose its conversion and place a penalty fine in the range of more than 30 percent and less than 5 times the amount of foreign exchange under the evasion scheme. In case of criminal offense, a criminal suit shall proceed:

(一)违反国家规定,擅自将外汇存放在境外的;
1. to place foreign exchange deposit abroad without authorization and in violation of government regulations;

(二)不按照国家规定将外汇卖给外汇指定银行的;
2. to act in defiance of the government regulations on selling foreign exchange to the designated foreign exchange banks;

(三)违反国家规定将外汇汇出或者携带出境的;
 3. to remit or take foreign exchange abroad in violation of the government regulations;
(四)未经外汇管理机关批准,擅自将外币存款凭证、外币有价证券携带或者邮寄出境的;
 4. to take or mail abroad through postal services certificates of foreign exchange deposit and securities denominated in foreign currencies without authorization of the exchange control agencies; and

(五)其他逃汇行为。
5. other types of evasion of exchange control

lavenderdale : 2007-08-01#369
回复: 经济生活中的英语词汇

第四十条 有下列非法套汇行为之一的,由外汇管理机关给予警告,强制收兑,并处非法套汇金额30%以上3倍以下的罚款;构成犯罪的,依法追究刑事责任:
 Article 39. To penalize the illegal arbitrage of exchange control listed as follows, the exchange control agencies shall serve a warning, impose the conversion of foreign exchange and place a penalty fine in the range of more than 30 percent of and less than 5 times the amount foreign exchange under the evasion scheme. In case of criminal offense, a criminal suit shall proceed:

(一)违反国家规定,以人民币支付或者以实物偿付应当以外汇支付的进口货款或者其他类似支出的;
1. to pay, in violation of the government regulations, in Renminbi or in kind for imports that require payment in foreign exchange or for other similar types expenses;
(二)以人民币为他人支付在境内的费用,由对方付给外汇的;
 2. to pay in Renminbi for local expenses on behalf others and get paid back in turn in foreign exchange;

(三)未经外汇管理机关批准,境外投资者以人民币或者境内所购物资在境内进行投资的;
3. to invest in China on the part of overseas investors in Renminbi or with goods purchased locally without authorization of the exchange control agencies;

(四)以虚假或者无效的凭证、合同、单据等向外汇指定银行骗购外汇的;
 4. to purchase foreign exchange from designated foreign exchange banks with invalid documents, contracts and bills; and

(五)非法套汇的其他行为。
 5. other types of illegal arbitrage activities.

lavenderdale : 2007-08-01#370
回复: 经济生活中的英语词汇

第四十一条 未经外汇管理机关批准,擅自经营外汇业务的,由外汇管理机关没收违法所得,并予以取缔;构成犯罪的,依法追究刑事责任。
Article 40. The exchange control agencies shall confiscate the illegal income generated from unauthorized foreign exchange operations undertaken without approval by the exchange control agencies and order the stop of such operations. In case of criminal offense, a criminal suit shall proceed.

经营外汇业务的金融机构擅自超出批准的范围经营外汇业务的,由外汇管理机关责令改正,有违法所得的,没收违法所得,并处违法所得1倍以上5倍以下的罚款;没有违法所得的,处10万元以上50万元以下的罚款情节严重或者逾期不改正的,由外汇管理机关责令整顿或者吊销经营外汇业务许可证;构成犯罪的,依法追究刑事责任。
The exchange control agencies shall order the financial institutions that conduct any activities without authorization beyond the prescribed business scope for foreign exchange operations to redress the case, confiscate the illegal income, if any, and impose a penalty fine in the range of one to five times the amount of the illegal foreign exchange income;
if no illegal income is involved, a penalty fine of 100,000 to 500,000 yuan shall be imposed.
In case of serious offense or failure to redress the case in time, the exchange control agencies shall order these institutions to rectify their business or revoke their license for foreign exchange operations.
In case of criminal offense, a criminal suit shall proceed.

lavenderdale : 2007-08-01#371
回复: 经济生活中的英语词汇

第四十二条 外汇指定银行未按照国家规定办理结汇、售汇业务的,由外汇管理机关责令改正通报批评,没收违法所得,并处10万元以上50万元以下的罚款;情节严重的,停止其办理结汇、售汇业务。
 Article 41. In case that designated foreign exchange banks fail to comply with the government regulations on selling and purchasing foreign exchange, the exchange control agencies shall order the banks to redress the case issue a public reprimand, confiscate the illegal income and impose a penalty fine in the range of 100,000 to 500,000 yuan. In case of serious offense, operations for the sale and purchase of foreign exchange shall be suspended.

lavenderdale : 2007-08-01#372
回复: 经济生活中的英语词汇

第四十三条 经营外汇业务的金融机构违反人民币汇率管理、外汇存贷款利率管理或者外汇交易市场管理的,由外汇管理机关责令改正,通报批评,有违法所得的,没收违法所得,并处违法所得1倍以上5倍以下的罚款;没有违法所得的,处10万元以上50万元以下的罚款;情节严重的,由外汇管理机关责令整顿或者吊销经营外汇业务许可证。
 Article 42. In case that financial institutions act in violation of the regulations governing exchange rate, deposit and lending rates for foreign exchange and operations in foreign exchange market, the exchange control agencies shall order the institutions to redress the case, issue a public reprimand, confiscate the illegal income and impose a penalty fine in the range of one to five times the amount of the illegal income in question.
If no illegal income is involved, a penalty fine in the range of 100,000 to 500,000 yuan shall be imposed.
In case of serious offense, the exchange control agencies shall order the institutions to rectify their business or revoke their license for foreign exchange operations.

lavenderdale : 2007-08-01#373
回复: 经济生活中的英语词汇

第四十四条 境内机构有下列违反外债管理行为之一的,由外汇管理机关给予警告,通报批评,并处10万元以上50万元以下的罚款;构成犯罪的,依法追究刑事责任:
Article 43. To penalize any activity listed as follows undertaken by domestic entities in violation of the regulations governing external debt, the exchange control agencies shall serve a warning, issue a public reprimand and impose a penalty fine in the range of 100,000 to 500,000 yuan. In case of criminal offense, a criminal suit shall proceed:


(一)擅自办理对外借款的;
 1. to process external borrowing without authorization

(二)违反国家有关规定,擅自在境外发行外币债券的;
 2. to issue bonds denominated in foreign currency abroad without authorization and in violation of the relevant government regulations;

(三)违反国家有关规定,擅自提供对外担保的;
3. to provide guarantee for external obligations without authorization and in violation of the relevant government regulations; and

(四)有违反外债管理的其他行为的。
4. other activities in violation of the regulations on external debt.

lavenderdale : 2007-08-01#374
回复: 经济生活中的英语词汇

第四十五条 境内机构有下列非法使用外汇行为之一的,由外汇管理机关责令改正,强制收兑,没收违法所得,并处违法外汇金额等值以下的罚款;构成犯罪的,依法追究刑事责任:
Article 44. In case that the domestic entities undertake any activity involving illicit use of foreign exchange listed as follows, the exchange control agencies shall order these entities to redress the case, impose the conversion of foreign exchange, confiscate illegal income and impose a penalty fine no more than the equivalent amount of foreign exchange in question. In case of criminal offense, a criminal suit shall proceed:


(一)以外币在境内计价结算的;
  1. to use foreign exchange in China for pricing and clearing
(二)擅自以外汇作质押的
 2. to pledge foreign exchange in lien without authorization;

(三)私自改变外汇用途的;
3. to change the designated use of foreign exchange without authorization; and

(四)非法使用外汇的其他行为。
4. other types of illicit use of foreign exchange.

lavenderdale : 2007-08-01#375
回复: 经济生活中的英语词汇

第四十六条 私自买卖外汇、变相买卖外汇或者倒买倒卖外汇的,由外汇管理机关给予警告,强制收兑,没收违法所得,并处违法外汇金额30%以上3倍以下的罚款;构成犯罪的,依法追究刑事责任。
 
Article 45. To penalize unauthorized trading, disguised trading and illicit merchanting of foreign exchange, the exchange control agencies shall serve a warning, impose the conversion of foreign exchange, and place a penalty fine in the range of more than 30 percent of and less than 3 times the amount of the foreign exchange in question. In case of criminal offense, a criminal suit shall proceed.

lavenderdale : 2007-08-01#376
回复: 经济生活中的英语词汇

第四十七条 境内机构违反外汇帐户管理规定,擅自在境内、境外开立外汇帐户的,出借、串用、转让外汇帐户的,或者擅自改变外汇帐户使用范围的,由外汇管理机关责令改正,撤销外汇帐户,通报批评,并处5万元以上30万元以下的罚款。

 Article 46. In case that domestic entities open foreign exchange accounts at home or abroad without authorization, rent, transfer or arbitrage foreign exchange accounts in violation of the regulations governing foreign exchange accounts, or use the foreign exchange outside the designated purpose without authorization, the exchange control agencies shall order these entities to redress the case, cancel the foreign accounts, issue a public reprimand and impose a penalty fine in the range of 50,000 to 300,000 yuan.

lavenderdale : 2007-08-01#377
回复: 经济生活中的英语词汇

第四十九条 经营外汇业务的金融机构违反本条例第二十九条、第三十一条规定的,由外汇管理机关责令改正,通报批评,并处5万元以上30万元以下的罚款
Article 48. In case that financial institutions, duly authorized to undertake foreign exchange operations, act in violation of the Article 28 and 30, the exchange control agencies shall order these institutions to redress the case, issue a public reprimand and impose a penalty fine in the range of 50,000 to 300,000 yuan.
 
第二十九条 金融机构经营外汇业务,应当按照国家有关规定交存外汇存款准备金,遵守外汇资产负债比例管理的规定,并建立呆帐准备金。
第三十一条 金融机构经营外汇业务,应当接受外汇管理机关的检查、监督。
经营外汇业务的金融机构应当向外汇管理机关报送外汇资产负债表、损益表以及其他财务会计报表和资料。

lavenderdale : 2007-08-01#378
回复: 经济生活中的英语词汇

第五十条 当事人对外汇管理机关的处罚决定不服的,可以自收到处罚决定通知书之日起15日内向上一级外汇管理机关申请复议上一级外汇管理机关应当自收到复议申请书之日起2个月内作出复议决定。当事人对复议决定仍不服的,可以依法向人民法院提起诉讼。
Article 49. If the party penalized for violation contests the verdict and the penalty imposed by the exchange control agencies, the party may appeal to the exchange control agency at the immediate higher level to review the case within 15 days after receiving the penalty notice;
the exchange control agency at the immediate higher level shall decide on the review within two months after receiving the request for review.
If the party contests the review decision, the party may appeal to the People's Court in accordance with the law.

lavenderdale : 2007-08-01#379
回复: 经济生活中的英语词汇

第五十一条 境内机构违反外汇管理规定的,除依照本条例给予处罚外,对直接负责的主管人员和其他直接责任人员,应当给予纪律处分;构成犯罪的,依法追究刑事责任。

 Article 50. Domestic entities acting in violation of the exchange regulations shall be penalized in accordance with these regulations; and the management and those direct responsible for the violation shall be disciplined. In case of criminal offense, a criminal suit shall proceed.

lavenderdale : 2007-08-01#380
回复: 经济生活中的英语词汇

第七章 附 则
Chapter VII Ancillary provisions

第五十二条 本条例下列用语的含义:
 Article 51. The definitions of the terms in these regulations are as follows:

(一)“境内机构”是指中华人民共和国境内的企业事业单位、国家机关、社会团体、部队等,包括外商投资企业。 1. “domestic entities” refer to enterprises and public institutions, government agencies, social organizations and armed forces etc., including foreign-funded enterprises
(二)“外汇指定银行”是指经外汇管理机关批准经营结汇和售汇业务的银行。
2. “designated foreign exchange banks” refer to banks duly authorized by the foreign exchange control agencies to undertake the sale and purchase of foreign exchange.

(三)“个人”是指中国公民和在中华人民共和国境内居住满1年的外国人。
 3. “individuals” refer to Chinese citizens and foreign nationals staying in China for more than one year.

(四)“驻华机构”是指外国驻华外交机构、领事机构、国际组织驻华代表机构、外国驻华商务机构和国外民间组织驻华业务机构等。
 4. “foreign establishments” in China refer to foreign diplomatic agencies in China, consulatesresident representative offices of international organization in China, foreign commercial offices in China and offices of foreign non-government organizations in China etc.
(五)“来华人员”是指驻华机构的常驻人员、短期入境的外国人、应聘在境内机构工作的外国人以及外国留学生等。
 5. “foreign nationals” in China refer to resident staff members of foreign establishments in China, foreigners staying in China for a short period of time, foreigners working for domestic entities in China and overseas foreign students etc.

(六)“经常项目”是指国际收支中经常发生的交易项目,包括贸易收支、劳务收支、单方面转移等。
6. “current account transactions” refer to those components in the current account of the balance of payments, such as goods, services and unilateral transfers etc.

(七)“资本项目”是指国际收支中因资本输出和输入而产生的资产与负债的增减项目,包括直接投资、各类贷款、证券投资等。

7. “capital account transactions” refer to the increase and decrease of assets and liabilities in the balance of payments as a result of the inflow and outflow of capital, including direct investment, loans and portfolio investment etc.

lavenderdale : 2007-08-01#381
回复: 经济生活中的英语词汇

第五十三条 保税区的外汇管理办法,由国务院外汇管理部门另行制定。
Article 52. The exchange regulations governing bonded areas shall be formulated separately by the exchange control agencies of the State Council.

第五十四条 边境贸易和边民互市的外汇管理办法,由国务院外汇管理部门根据本条例规定的原则另行制定。
Article 53. The exchange regulations governing border trade and counter-trade of border residents shall be formulated separately by the exchange control agencies of the State Council on the basis of these regulations.

第五十五条 本条例自1996年4月1日起施行。1980年12月18日国务院发布的《中华人民共和国外汇管理暂行条例》及其配套的细则同时废止
Article 54. These regulations shall take effect April 1, 1996.
The Provisional Regulations on Exchange Control of the People's Republic of China issued by the State Council on December 18, 1980 and the related detailed rules shall be repealed at the same time.

lavenderdale : 2007-08-01#382
回复: 经济生活中的英语词汇

中华人民共和国票据法(英文版)​
(1995年5月10日第八届全国人民代表大常务委员会第十三次会议通过根据2004年8月28日第十届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国票据法〉的决定》修正)
(Adopted at the 13rd meeting of the Standing Committee of the Eighth National People's Congress, and promulgated by Order No. 49 of the President of the People's Republic of China on May 10, 1995)

lavenderdale : 2007-08-01#383
回复: 经济生活中的英语词汇

目录Contents

第一章 总Chapter I General Provisions
  第二章 汇票Chapter II Bills of Exchange

  第一节 出票Section 1 Issue

  第二节 背书 Section 2 Endorsement           
  第三节 承兑Section 3 Acceptance
  第四节 保证Section 4 Guaranty

  第五节 付款Section 5 Payment
  第六节 追索权Section 6 Right of Recourse

  第三章 本票Chapter III Promissory Notes
  第四章 支票Chapter IV Cheques
  第五章 涉外票据的法律适用Chapter V The Applicable Laws Pertaining Negotiable Instruments in Cases Involving Foreign Elements

第六章 法律责任Chapter VI Legal Responsibility

  第七章 附则Chapter VII Supplementary Provisions

lavenderdale : 2007-08-01#384
回复: 经济生活中的英语词汇

第一章 总则
  Chapter I General Provisions
第一条 为了规范票据行为,保障票据活动中当事人的合法权益,维护社会经济秩序,促进社会主义市场经济的发展,制定本法。
 Article 1 This Law is formulated for the purpose of standardizing actions concerning negotiable instruments, protecting the legal rights of parties using negotiable instruments, maintaining economic order in society and promoting the development of the socialist market economy.
第二条 在中华人民共和国境内的票据活动,适用本法。
  本法所称票据,是指汇票、本票和支票。
  Article 2 This Law applies to all transactions concerning negotiable instruments within the territory of the People's Republic of China. The term “negotiable instrument” as used in this Law denotes “bill of exchange”, “promissory note” and “cheque”。

lavenderdale : 2007-08-01#385
回复: 经济生活中的英语词汇

第三条 票据活动应当遵守法律、行政法规,不得损害社会公共利益。
Article 3 Activities concerning instruments shall abide by the laws and administrative regulations and shall not harm public interests.
  第四条 票据出票人制作票据,应当按照法定条件在票据上签章,并按照所记载的事项承担票据责任。
Article 4 When creating an instrument, the issuing party shall endorse it according to statutory conditions and bear liability for the instrument according to the items specified therein.

  持票人行使票据权利,应当按照法定程序在票据上签章,并出示票据。
When exercising his rights with regard to an instrument, the bearer shall endorse the instrument and present it according to statutory procedures.

  其他票据债务人在票据上签章的,按照票据所记载的事项承担票据责任。
Other debtors endorsing the instrument shall bear liability for the instrument according to the items specified therein.

  本法所称票据权利,是指持票人向票据债务人请求支付票据金额的权利,包括付款请求权和追索权。
The instrument right as referred to in this Law denotes the right of the bearer to claim the specified amount in payment from the debtor including the right to claim for payment and the right of recourse
  本法所称票据责任,是指票据债务人向持票人支付票据金额的义务。
 Liability for negotiable instruments as referred to in this Law denotes the obligation of the debtor to pay the sum specified in the instrument to the bearer.

lavenderdale : 2007-08-01#386
回复: 经济生活中的英语词汇

第五条 票据当事人可以委托其代理人在票据上签章,并应当在票据上表明其代理关系。
Article 5 A party to an instrument may authorize an agent to endorse the instrument but must specify the principal-agent relationship on the instrument.  
没有代理权而以代理人名义在票据上签章的,应当由签章人承担票据责任;代理人超越代理权限的,应当就其超越权限的部分承担票据责任。
A person without power of agency who endorses an instrument in the capacity of agent shall bear liability for the instrument;
an agent who goes beyond the limits of his power of agency shall undertake liability for the part of the instrument overstepping the limits of his powers.
  第六条 无民事行为能力人或者限制民事行为能力人在票据上签章的,其签章无效,但是不影响其他签章的效力。
Article 6 The endorsement of an instrument by a person with no capacity for civil conduct or with limited capacity for civil conduct is invalid, but this does not influence the validity of other endorsements of the instrument.

lavenderdale : 2007-08-01#387
回复: 经济生活中的英语词汇

第七条 票据上的签章,为签名、盖章或者签名加盖章。
Article 7 The endorsement of an instrument shall be by signatureseal or both signature and seal.

  法人和其他使用票据的单位在票据上的签章,为该法人或者该单位的盖章加其法定代表人或者其授权的代理人的签章。The endorsement of an instrument by a legal person or other organization which makes use of instruments shall be the official seal of the legal person or organization accompanied by the endorsement of its legal representative or its authorized agent.

  在票据上的签名,应当为该当事人的本名。
 The signature on an instrument must be the name of the party concerned.  
第八条 票据金额以中文大写和数码同时记载,二者必须一致,二者不一致的,票据无效。
Article 8 The sum of money on an instrument shall be specified in both Chinese characters and Arabic numerals; the two figures must be the same, if the two figures are not the same, the instrument shall be null and void.

lavenderdale : 2007-08-01#388
回复: 经济生活中的英语词汇

第九条 票据上的记载事项必须符合本法的规定。
Article 9 Items specified in an instrument must conform. to the provisions of this Law.

  票据金额、日期、收款人名称不得更改,更改的票据无效。
The sum, date and payee recorded in an instrument must not be altered. Instruments which have been altered are invalid.

  对票据上的其他记载事项,原记载人可以更改,更改时应当由原记载人签章证明
Other items in an instrument may be altered by the person who originally wrote them, as proof alterations must been endorsed by the aforementioned.

  第十条 票据的签发、取得和转让,应当遵循诚实信用的原则,具有真实的交易关系和债权债务关系。Article 10 The issue, acquisition and transfer of an instrument shall be made in good faith and shall constitute a real transaction and reflect the credit-debit relationship.

  票据的取得,必须给付对价,即应当给付票据双方当事人认可的相对应的代价。An instrument can only be acquired in consideration of payment, the corresponding value of which must be agreed by the two parties to the instrument.

lavenderdale : 2007-08-01#389
回复: 经济生活中的英语词汇

 第十一条 因税收、继承、赠与可以依法无偿取得票据的,不受给付对价的限制。但是,所享有的票据权利不得优于其前手的权利。Article 11 Acquisition of an instrument through taxation, inheritance or legacy which may be realized in accordance with law without payment, shall not be subject to being in consideration of payment. However, the bearers' rights on the instrument shall not exceed those of prior parties.


  前手是指在票据签章人或者持票人之前签章的其他票据债务人。Prior parties refers to other debtors of an instrument who endorsed it prior to its endorsement by a specific signatory or bearer.

  第十二条 以欺诈、偷盗或者胁迫等手段取得票据的,或者明知有前列情形,出于恶意取得票据的,不得享有票据权利。Article 12 In cases where an instrument was acquired through fraudulence, theft or coercion, or in cases where the bearer acquired an instrument through malice while he knew well that the aforementioned circumstances existed, the bearer shall not enjoy the instrument right.
  持票人因重大过失取得不符合本法规定的票据的,也不得享有票据权利。In cases where the bearer through gross negligence acquires an instrument which does not comply with the provisions of this Law, then the bearer shall not enjoy the instrument right.

lavenderdale : 2007-08-01#390
回复: 经济生活中的英语词汇

第十三条票据债务人不得以自己与出票人或者与持票人的前手之间的抗辩事由,对抗持票人。但是,持票人明知存在抗辩事由而取得票据的除外。Article 13 A debtor of an instrument shall not oppose the bearer on the basis of a dispute between the issuer and the debtor himself or between the any prior parties to the bearer and the debtor himself. However the exception is in cases where the bearer acquired the instrument with the foreknowledge that such opposition existed.

  票据债务人可以对不履行约定义务的与自己有直接债权债务关系的持票人,进行抗辩。A debtor of an instrument may oppose a bearer who had a direct credit-debit relationship with him and did not perform. the stipulated obligation.

  本法所称抗辩,是指票据债务人根据本法规定对票据债权人拒绝履行义务的行为。Opposition as referred to in this Law denotes the act whereby the debtor of an instrument refuses to carry out his obligations to the creditor in accordance with the provisions of this Law.

lavenderdale : 2007-08-01#391
回复: 经济生活中的英语词汇

第十四条 票据上的记载事项应当真实,不得伪造、变造。伪造、变造票据上的签章和其他记载事项的,应当承担法律责任。
 Article 14 Items specified in an instrument must be genuine and cannot be forged or altered. Those who forge or alter the endorsement or other items in an instrument shall bear legal responsibility.

  票据上有伪造、变造的签章的,不影响票据上其他真实签章的效力。
Endorsements on an instrument which have been forged or altered shall have no impact on the other genuine endorsements thereon.

  票据上其他记载事项被变造的,在变造之前签章的人,对原记载事项负责;在变造之后签章的人,对变造之后的记载事项负责;不能辨别是在票据被变造之前或者之后签章的,视同在变造之前签章
Where other items in the instrument have been altered, persons who endorsed the instrument before it was altered shall be liable for the items originally specified in the instrument, persons who signed after it was altered shall be liable for the items specified after the instrument was altered. In cases where it cannot be determined whether the instrument was endorsed before or after it was altered, it shall be treated as an instrument which was endorsed before being altered.

lavenderdale : 2007-08-01#392
回复: 经济生活中的英语词汇

  第十五条 票据丧失,失票人可以及时通知票据的付款人挂失止付,但是,未记载付款人或者无法确定付款人及其代理付款人的票据除外。Article 15 Where an instrument has been lost, the person who has lost the instrument may promptly notify the payer of the instrument to suspend payment, except in cases where the payer is not specified in the instrument or when the payer or his agent cannot be identified.

  收到挂失止付通知的付款人,应当暂停支付。The payer shall temporarily cancel payment when he receives notification of the loss of the instrument.

  失票人应当在通知挂失止付后三日内,也可以在票据丧失后,依法向人民法院申请公示催告,或者向人民法院提起诉讼
The person losing the instrument shall in accordance with the law apply to the people's court for the publication of a public notice asserting his claim or he can bring an action in the people's court within three days of notifying the payee to suspend payment or after the loss of the instrument.

lavenderdale : 2007-08-01#393
回复: 经济生活中的英语词汇

第十六条持票人对票据债务人行使票据权利,或者保全票据权利,应当在票据当事人的营业场所和营业时间内进行,票据当事人无营业场所的,应当在其住所进行。

Article 16 The procedure by which the bearer of the instrument exercises his rights or preserves his rights against the debtor shall be carried out in the business premises of the party concerned during business hours or at their place of residence if no business premises exist.

annieyu : 2007-08-01#394
回复: 经济生活中的英语词汇

silly money 来路不明的钱 push money 提成 hush money 赌别人嘴的钱
interesting

annieyu : 2007-08-01#395
回复: 经济生活中的英语词汇

It seems like Lavenderdale is working in this line,right?

lavenderdale : 2007-08-01#396
回复: 经济生活中的英语词汇

第十七条 票据权利在下列期限内不行使而消灭:
Article 17 Rights to an instrument shall cease to be valid if not exercised within the following time limits:

  (一)持票人对票据的出票人和承兑人的权利,自票据到期日起二年。见票即付的汇票、本票,自出票日起二年;1. The rights of the bearer of the instrument over the issuer and the acceptor of the instrument cease to be valid two years after the date of maturity of the instrument. Bills or notes payable on sight become invalid two years after the date of issue

  (二)持票人对支票出票人的权利,自出票日起六个月
 2. The rights of the bearer of a cheque over the issuer cease to be valid six months after the date of issue;

  (三)持票人对前手的追索权,自被拒绝承兑或者被拒绝付款之日起六个月; 3. The bearer's right of recourse over prior parties ceases to be valid six months after the date of non-acceptance or non-payment;

  (四)持票人对前手的再追索权,自清偿日或者被提起诉讼之日起三个月。4. The bearer's right of re-recourse over prior parties ceases to be valid three months after the date of settlement or the commencement of a lawsuit.
  票据的出票日、到期日由票据当事人依法确定

The date of issue and the date of maturity of an instrument shall be set in accordance with the law by the parties to the instrument.

lavenderdale : 2007-08-01#397
回复: 经济生活中的英语词汇

感谢Annieyu,我在网上有空闲的时候,就发点经济类的英事学习贴。这可是我亲力亲为的啊。感谢支持。:wdb10::wdb10:

lavenderdale : 2007-08-01#398
回复: 经济生活中的英语词汇

 第十八条持票人因超过票据权利时效或者因票据记载事项欠缺而丧失票据权利的,仍享有民事权利,可以请求出票人或者承兑人返还其与未支付的票据金额相当的利益。
 Article 18 A bearer who has lost his rights on instrument because of the expiration of his rights or because the items recorded in the instrument are not comprehensive may still enjoy civil rights, and may request that the payer or the acceptor refunds the amount equivalent to that part of the instrument not yet paid.

lavenderdale : 2007-08-01#399
回复: 经济生活中的英语词汇

第二章 汇票
Chapter II Bills of Exchange
   第一节 出票 Section 1 Issue
  第十九条 汇票是出票人签发的,委托付款人在见票时或者在指定日期无条件支付确定的金额给收款人或者持票的票据。Article 19 A bill of exchange is an instrument signed by the issuer, authorizing the payer to unconditionally pay a certain sum of money to the payee or the bearer when the bill is presented or at a specified time.

  汇票分为银行汇票和商业汇票。Bills can be classified into bankers' bills and commercial bills.

lavenderdale : 2007-08-01#400
回复: 经济生活中的英语词汇

 第二十条 出票是指出票人签发票据并将其交付给收款人的票据行为。
Article 20 Issue refers to the act of the issuer signing and issuing the instrument and delivering it to the payee.

  第二十一条 汇票的出票人必须与付款人具有真实的委托付款关系,并且具有支付汇票金额的可靠资金来源。Article 21 The issuer of the bill must have an authentic relationship with the payer authorizing payment and must possess reliable funds with which to pay the sum in the bill.


  不得签发无对价的汇票用以骗取银行或者其他票据当事人的资金。Bills without consideration shall not be signed or issued to defraud money from banks or other parties of an instrument.

lavenderdale : 2007-08-01#401
回复: 经济生活中的英语词汇

 第二十二条 汇票必须记载下列事项:Article 22 A bill must specify the following items:
  (一)表明“汇票”的字样; 1. The word “bill”;
  (二)无条件支付的委托; 2. Authorization of unconditional payment;
  (三)确定的金额;  3. A fixed sum;

  (四)付款人名称; 4. The name of the payer;

  (五)收款人名称; 5. The name of the payee;

  (六)出票日期;6. The date of issue;

  (七)出票人签章。 7. The endorsement of the issuer.  汇票上未记载前款规定事项之一的,汇票无效。A bill shall be null and void if any of the above-mentioned items are not specified therein.

lavenderdale : 2007-08-01#402
回复: 经济生活中的英语词汇

第二十三条 汇票上记载付款日期、付款地、出票地等事项的,应当清楚、明确。Article 23 The date of payment, place of payment and place of issue, if specified on the bill, shall be legible and unambiguous.

  汇票上未记载付款日期的,为见票即付。
 A bill is payable on sight if the date of payment is not specified.

  汇票上未记载付款地的,付款人的营业场所、住所或者经常居住地为付款地。
The place of payment, if not specified on a bill, shall be the business premises, domicile or habitual residence of the payer.

  汇票上未记载出票地的,出票人的营业场所、住所或者经常居住地为出票地。
The place of issue, if not specified on a bill, shall be the business premises, domicile or habitual residence of the issuer.

lavenderdale : 2007-08-01#403
回复: 经济生活中的英语词汇

 第二十四条 汇票上可以记载本法规定事项以外的其他出票事项,但是该记载事项不具有汇票上的效力

Article 24 Items relating to the issue of a bill other than those stipulated by this Law may be specified on a bill, but such items shall have no effect on the validity of the bill.

lavenderdale : 2007-08-01#404
回复: 经济生活中的英语词汇

第二十五条 付款日期可以按照下列形式之一记载:
Article 25 The date of payment may be specified in either one of the following forms:
  (一)见票即付;1. Payable on sight;
  (二)定日付款;2. Payable on a fixed date;
  (三)出票后定期付款;3. Payable during a fixed period after the date of issue;
  (四)见票后定期付款。4. Payable during a fixed period after the date of receipt.
  前款规定的付款日期为汇票到期日。The date of payment as specified in the preceding paragraph shall be the date of maturity of the bill.

lavenderdale : 2007-08-01#405
回复: 经济生活中的英语词汇

 第二十六条出票人签发汇票后,即承担保证该汇票承兑和付款的责任。出票人在汇票得不到承兑或者付款时,应当向持票人清偿本法第七十条、第七十一条规定的金额和费用
Article 26 The issuer who signs and issues the bill shall bear liability for its acceptance and payment.
  In the event of non-acceptance or non-payment of the bill, the bearer shall be reimbursed the sum and expenses as stipulated in Articles 70 and 71 of this Law.
[第七十条 持票人行使追索权,可以请求被追索人支付下列金额和费用:
  (一)被拒绝付款的汇票金额;
  (二)汇票金额自到期日或者提示付款日起至清偿日止,按照中国人民银行规定的利率计算的利息;
  (三)取得有关拒绝证明和发出通知书的费用。
  被追索人清偿债务时,持票人应当交出汇票和有关拒绝证明,并出具所收到利息和费用的收据。
  第七十一条 被追索人依照前条规定清偿后,可以向其他汇票债务人行使再追索权,请求其他汇票债务人支付下列金额和费用:
  (一)已清偿的全部金额;
  (二)前项金额自清偿日起至再追索清偿日止,按照中国人民银行规定的利率计算的利息;
  (三)发出通知书的费用。
  行使再追索权的被追索人获得清偿时,应当交出汇票和有关拒绝证明,并出具所收到利息和费用的收据。]

ciciliya : 2007-08-01#406
回复: 经济生活中的英语词汇

:wdb11::wdb6:先收藏,需要用的时候可以翻出来

lavenderdale : 2007-08-01#407
回复: 经济生活中的英语词汇

 第二节 背书
  
第二十七条 持票人可以将汇票权利转让给他人或者将一定的汇票权利授予他人行使。
Section 2 Endorsement
Article 27 The bearer may transfer his rights to the bill to other persons or authorize other persons to exercise some of his rights to the bill.

出票人在汇票上记载“不得转让”字样的,汇票不得转让。
When the issuer writes the term “non-transferable” on the bill, then it cannot be transferred.
持票人行使第一款规定的权利时,应当背书并交付汇票。
The bearer must endorse and hand over the bill when exercising his rights as stipulated in the first paragraph of this article.

背书是指在票据背面或者粘单上记载有关事项并签章的票据行为。
 Endorsement refers to the act of putting relevant items in writing and endorsing the back of the bill or an allonge.

lavenderdale : 2007-08-01#408
回复: 经济生活中的英语词汇

第二十八条 票据凭证不能满足背书人记载事项的需要,可以加附粘单,粘附于票据凭证上。
Article 28 The person endorsing the bill may use an allonge and attach it to the bill if there is not enough space in the bill for the items.

  粘单上的第一记载人,应当在汇票和粘单的粘接处签章。
The first person to write on the allonge shall endorse the conjuncture of the bill and the allonge.
  第二十九条 背书由背书人签章并记载背书日期。
Article 29 An endorsement shall be signed by the person making it and the date of endorsement shall be specified.

  背书未记载日期的,视为在汇票到期日前背书。
 An undated endorsement shall be deemed to have been added to the bill before its date of maturity.

lavenderdale : 2007-08-01#409
回复: 经济生活中的英语词汇

第三十条 汇票以背书转让或者以背书将一定的汇票权利授予他人行使时,必须记载被背书人名称。
Article 30 The name of the person endorsing the bill must be specified when the bill is endorsed so that the rights to the bill are transferred or to authorize another person to exercise some of the rights to the bill.

  第三十一条以背书转让的汇票,背书应当连续。持票人以背书的连续,证明其汇票权利;非经背书转让,而以其他合法方式取得汇票的,依法举证,证明其汇票权利。Article 31 There shall be an uninterrupted series of endorsement in a bill which is transferred by means of endorsement.
The bearer must prove his rights to the bill by an uninterrupted series of endorsement;
a person to whom a bill is transferred by means other than endorsement or who acquires a bill by other legal means shall provide evidence in accordance with the law showing his rights to the bill.


  前款所称背书连续,是指在票据转让中,转让汇票的背书人与受让汇票的被背书人在汇票上的签章依次前后衔接
“An uninterrupted series of endorsement” as referred to in the preceding paragraph denotes that, in the course of the transfer of an instrument, the endorsement of the person endorsing the transfer of the bill shall be made by the immediate prior endorsee to acquire the bill.

lavenderdale : 2007-08-01#410
回复: 经济生活中的英语词汇

第三十二条 以背书转让的汇票,后手应当对其直接前手背书的真实性负责。Article 32 When the bill is transferred by means of endorsement, the subsequent party shall be liable for the authenticity of the endorsement made by the immediate prior party.

  后手是指在票据签章人之后签章的其他票据债务人。“The subsequent party” denotes other debtors of an instrument who endorse it after its endorsement by a specific party.

  第三十三条 背书不得附有条件。背书时附有条件的,所附条件不具有汇票上的效力。
Article 33 No conditions can be attached to endorsements. Any conditions attached to endorsements shall have no effect on the bill.

  将汇票金额的一部分转让的背书或者将汇票金额分别转让给二人以上的背书无效。
Any endorsements purporting to transfer a part of the amount payable, or to transfer the bill to two or more people separately, shall be null and void.

lavenderdale : 2007-08-01#411
回复: 经济生活中的英语词汇

第三十四条 背书人在汇票上记载“不得转让”字样,其后手再背书转让的,原背书人对后手的被背书人不承担保证责任。
Article 34 When the endorser writes the term “non-transferable” on the bill and his subsequent party re endorses and transfers it, the original endorser shall not bear any responsibility for any guarantees made to the subsequent party's endorsee.

  第三十五条 背书记载“委托收款”字样的,被背书人有权代背书人行使被委托的汇票权利。但是,被背书人不得再以背书转让汇票权利

 Article 35 Where an endorsement contains the word “by procuration”the endorsee shall be entitled to exercise mandated rights to the bill on the endorser's behalf. However, the endorsee shall not transfer the rights to the bill by means of re-endorsement.

  汇票可以设定质押;质押时应当以背书记载“质押”字样。被背书人依法实现其质权时,可以行使汇票权利。
 A bill may be pledged; when the bill is pledged, the endorsement shall contain the term “value in pledge”。 The endorsee may exercise the rights to the bill when realizing the right of pledge according to law.

lavenderdale : 2007-08-01#412
回复: 经济生活中的英语词汇

第三十六条 汇票被拒绝承兑、被拒绝付款或者超过付款提示期限的,不得背书转让;背书转让的,背书人应当承担汇票责任。
Article 36 A bill cannot be transferred by means of endorsement when acceptance or payment has been refused or when the time limit for presentation in order to receive payment has expired, if the bill has been endorsed and transferred, the endorser shall bear liability for the bill.

  第三十七条背书人以背书转让汇票后,即承担保证其后手所持汇票承兑和付款的责任。背书人在汇票得不到承兑或者付款时,应当向持票人清偿本法第七十条、第七十一条规定的金额和费用。

Article 37 After the bill has been endorsed and transferred, the endorser shall be liable for guaranteeing the acceptance and payment of the bill held by the subsequent party. In cases of non-acceptance or non-payment of the bill, the endorser shall compensate the bearer with the sum and expenses as stipulated in Articles 70 and 71 of this Law.

lavenderdale : 2007-08-01#413
回复: 经济生活中的英语词汇

 第三节 承兑
Section 3 Acceptance

 第三十八条 承兑是指汇票付款人承诺在汇票到期日支付汇票金额的票据行为。Article 38 Acceptance denotes the act whereby payer of the bill promises to pay the sum of money in the bill at its maturity.

  第三十九条 定日付款或者出票后定期付款的汇票,持票人应当在汇票到期日前向付款人提示承兑。Article 39 Where a bill is payable on a fixed date or within a fixed period after the date of issue, the bearer shall present the bill to the payer for acceptance before the bill's date of maturity.

  提示承兑是指持票人向付款人出示汇票,并要求付款人承诺付款的行为。
Presenting the bill for acceptance denotes the act whereby the bearer presents the bill to the payer and demands a promise of payment from the payer.

lavenderdale : 2007-08-01#414
回复: 经济生活中的英语词汇

第四十条 见票后定期付款的汇票,持票人应当自出票日起一个月内向付款人提示承兑。
Article 40 Where a bill is payable during a fixed period after presentation, the bearer shall present the bill to the payer for acceptance within one month of the date of issue.

  汇票未按照规定期限提示承兑的,持票人丧失对其前手的追索权。
Where a bill has not been presented for acceptance within the prescribed period, the bearer shall lose the right of recourse against prior parties.

  见票即付的汇票无需提示承兑。
Where a bill is payable on sight, it does not need to be presented for acceptance.

  第四十一条 付款人对向其提示承兑的汇票,应当自收到提示承兑的汇票之日起三日内承兑或者拒绝承兑。
Article 41 The payer shall accept or refuse the bill within three days of receiving the bill as presented for acceptance.

  付款人收到持票人提示承兑的汇票时,应当向持票人签发收到汇票的回单回单上应当记明汇票提示承兑日期并签章。On receiving of a bill presented for acceptance by the bearer, the payer shall make out a receipt to the bearer. The receipt shall be signed and the date on which the bill was presented shall be written thereon.

lavenderdale : 2007-08-01#415
回复: 经济生活中的英语词汇

第四十二条付款人承兑汇票的,应当在汇票正面记载“承兑”字样和承兑日期并签章;见票后定期付款的汇票,应当在承兑时记载付款日期。
Article 42 When accepting a bill, the payer shall write the word “accepted” and the date of acceptance on the front of the bill and sign it; after seeing a bill which is payable during a fixed period, the date of payment shall be specified at the time of acceptance.

  汇票上未记载承兑日期的,以前条第一款规定期限的最后一日为承兑日期。Where the date of acceptance is not specified on the bill, it shall be the last day of the period prescribed by the first paragraph of the preceding article.

lavenderdale : 2007-08-01#416
回复: 经济生活中的英语词汇

第四十三条 付款人承兑汇票,不得附有条件;承兑附有条件的,视为拒绝承兑。Article 43 When accepting a bill, the payer shall accept it unconditionally; if conditions have been added, this is deemed to be a refusal.
  第四十四条 付款人承兑汇票后,应当承担到期付款的责任。
Article 44 When the payer has accepted the bill, he shall bear the liability of paying it at maturity.

lavenderdale : 2007-08-01#417
回复: 经济生活中的英语词汇

第四节 保证​
 Section 4 Guaranty
  第四十五条 汇票的债务可以由保证人承担保证责任。
Article 45 The responsibility of guaranteeing the payment of a bill shall be borne by the guarantor.

  保证人由汇票债务人以外的他人担当。
  The guarantor shall be someone other than the debtor of the bill.

lavenderdale : 2007-08-01#418
回复: 经济生活中的英语词汇

第四十六条 保证人必须在汇票或者粘单上记载下列事项:
Article 46 The guarantor must specify the following items on the bill itself or on an allonge:
  (一)表明“保证”的字样;
1. The word “guaranteed”;
  (二)保证人名称和住所;2. The name and address of the guarantor;
  (三)被保证人的名称; 3. The name of the person to whom the guaranty is given;
  (四)保证日期; 4. The date of guaranty;
  (五)保证人签章。 5. The endorsement of the guarantor.

lavenderdale : 2007-08-01#419
回复: 经济生活中的英语词汇

第四十七条 保证人在汇票或者粘单上未记载前条第(三)项的,已承兑的汇票,承兑人为被保证人未承兑的汇票,出票人为被保证人

Article 47 When the guarantor has not specified Item 3 of the preceding article on the bill itself or on an allonge, incases where the bill has already been accepted, the person who accepted the bill is he to whom the guaranty is given; in cases where the bill has not yet been accepted, the guaranty is given to the issuer.

  保证人在汇票或者粘单上未记载前条第(四)项的,出票日期为保证日期。
When the guarantor has not specified Item 4 of the preceding article on the bill itself or on an allonge, the date of guaranty shall be the date of issue.

lavenderdale : 2007-08-01#420
回复: 经济生活中的英语词汇

第四十八条 保证不得附有条件;附有条件的,不影响对汇票的保证责任。

Article 48 No conditions can be attached to the guaranty; if there should be any conditions attached, these will not affect the liability of guaranty on the bill.

  第四十九条 保证人对合法取得汇票的持票人所享有的汇票权利,承担保证责任。但是,被保证人的债务因汇票记载事项欠缺而无效的除外。
Article 49 The guarantor shall be responsible for guaranteeing the bearers' rights to the bill when the bearer has acquired the bill legitimately. This is with the exception of cases when the debt of the person receiving the guaranty is invalid because of the absence of certain items from the bill.

lavenderdale : 2007-08-01#421
回复: 经济生活中的英语词汇

第五十条被保证的汇票,保证人应当与被保证人对持票人承担连带责任。汇票到期后得不到付款的,持票人有权向保证人请求付款,保证人应当足额付款。Article 50 Where a bill is guaranteed, the guarantor and the person to whom the guaranty is given shall under take joint liability to the bearer. In cases where the guaranteed bill has not been paid at its maturity, the bearer is entitled to demand payment from the guarantor, who shall pay the bill in full.
  第五十一条 保证人为二人以上的,保证人之间承担连带责任。
Article 51 In cases where there are two or more guarantors, they shall undertake joint liability.
  第五十二条 保证人清偿汇票债务后,可以行使持票人对被保证人及其前手的追索权。Article 52 After the guarantor has paid the debt as stipulated in the bill, the guarantor may exercise his right of recourse as enjoyed by the bearer against the person to whom the guaranty is given and his prior parties.

lavenderdale : 2007-08-01#422
回复: 经济生活中的英语词汇

 第五节 付款​
Section 5 Payment
  第五十三条 持票人应当按照下列期限提示付款:
Article 53 The bearer shall present the bill for payment within the following time limits:
  (一)见票即付的汇票,自出票日起一个月内向付款人提示付款;
1. A bill payable on sight should be presented to the payer within one month of the date of issue;

  (二)定日付款、出票后定期付款或者见票后定期付款的汇票,自到期日起十日内向承兑人提示付款。2. A bill payable on a fixed date, within a fixed period after the date of issue or within a fixed period after being seen shall be presented for acceptance within 10 days of the date of maturity.

  持票人未按照前款规定期限提示付款的,在作出说明后,承兑人或者付款人仍应当继续对持票人承担付款责任。
 In cases where the bearer has not presented the bill for payment within the prescribed period as stipulated in the preceding paragraph, the person accepting the bill or the payer shall remain liable for the payment of the bill after the bearer has explained the situation.
  通过委托收款银行或者通过票据交换系统向付款人提示付款的,视同持票人提示付款。

Presentation for payment made to the payer by an authorized bank or clearing system for instruments shall be deemed as presentation by the bearer.

lavenderdale : 2007-08-01#423
回复: 经济生活中的英语词汇

第五十四条 持票人依照前条规定提示付款的,付款人必须在当日足额付款。

Article 54 The payer must pay the bill in full on the day when the bearer presents the bill for payment in accordance with the provisions of the preceding article.

  第五十五条持票人获得付款的,应当在汇票上签收,并将汇票交给付款人。持票人委托银行收款的,受委托的银行将代收的汇票金额转账收入持票人账户,视同签收。
Article 55 The bearer shall sign the bill and give it to the payer after receiving payment.
In cases where the bearer authorizes a bank to receive payment on his behalf, the bill may be deemed as having been signed for when the authorized bank has credited the collected sum to the bearer's account.

lavenderdale : 2007-08-01#424
回复: 经济生活中的英语词汇

第五十六条 持票人委托的收款银行的责任,限于按照汇票上记载事项将汇票金额转入持票人账户。Article 56 The bank authorized by the bearer to receive payment shall be liable only for crediting the sum on the bill to the bearer's account according to the items specified in the bill.

付款人委托的付款银行的责任,限于按照汇票上记载事项从付款人账户支付汇票金额。
The bank authorized by the payer to make payment shall be liable only for paying the sum on the bill from the payer's account according to the items specified in the bill.

第五十七条 付款人及其代理付款人付款时,应当审查汇票背书的连续,并审查提示付款人的合法身份证明或者有效证件。
Article 57 When paying a bill, the payer or his agent shall check the continuity of the series of endorsement, as well as checking the legitimacy of the identification of the person presenting the bill, or the validity of that person's certificates.

  付款人及其代理付款人以恶意或者有重大过失付款的,应当自行承担责任。In cases where the payer or his agent make a payment out of malice or with gross negligence, they alone shall bear liability.

lavenderdale : 2007-08-01#425
回复: 经济生活中的英语词汇

第五十八条 对定日付款、出票后定期付款或者见票后定期付款的汇票,付款人在到期日前付款的,由付款人自行承担所产生的责任。 Article 58 In cases where the payer pays a bill before maturity which is payable on a fixed day or on sight within a fixed period, he alone shall bear liability.
 
第五十九条 汇票金额为外币的,按照付款日的市场汇价,以人民币支付。
Article 59 When the sum on a bill is expressed in a foreign currency, the sum payable shall be paid in Renminbi according to the market rate of exchange on the day of payment.


  汇票当事人对汇票支付的货币种类另有约定的,从其约定。
Where parties to a bill have stipulated the currency in which the bill is to be paid, the latter agreement shall be followed.

  第六十条 付款人依法足额付款后,全体汇票债务人的责任解除
 Article 60 Once the payer pays the bill in full, all debtors shall be discharged from liability.

lavenderdale : 2007-08-01#426
回复: 经济生活中的英语词汇

第六节 追索权​
 
Section 6 Right of Recourse​
  第六十一条 汇票到期被拒绝付款的,持票人可以对背书人、出票人以及汇票的其他债务人行使追索权。
Article 61 When the payment of a bill has been refused at its date of maturity, the bearer may exercise the right of recourse against the endorsers, the issuer and other debtors of the bill.

  汇票到期日前,有下列情形之一的,持票人也可以行使追索权:
 Before the maturity of a bill, the bearer may also exercise the right of recourse under any of the following circumstances:

  (一)汇票被拒绝承兑的;
1. In cases when the payment of the bill has been refused;

  (二)承兑人或者付款人死亡、逃匿的;
 2. In cases when the acceptor or the payer dies or flees;
  (三)承兑人或者付款人被依法宣告破产的或者因违法被责令终止业务活动的。
3. In cases when the acceptor or the payer has been declared bankrupt according to the law or has been ordered to cease business activities due to their violations of the law.

lavenderdale : 2007-08-01#427
回复: 经济生活中的英语词汇

第六十二条 持票人行使追索权时,应当提供被拒绝承兑或者被拒绝付款的有关证明。
Article 62 When exercising the right of recourse, the bearer shall be able to provide proof that acceptance or payment was refused.

  持票人提示承兑或者提示付款被拒绝的,承兑人或者付款人必须出具拒绝证明,或者出具退票理由书。未出具拒绝证明或者退票理由书的,应当承担由此产生的民事责任。
 In cases when the bearer's presentation of the bill for acceptance or payment has been refused, the acceptor or the payer must provide proof of their refusal or a statement noting their reasons for non-payment or non-acceptance. Otherwise, the acceptor or the payer shall bear the civil liabilities arising therefrom.

lavenderdale : 2007-08-01#428
回复: 经济生活中的英语词汇

 第六十三条 持票人因承兑人或者付款人死亡、逃匿或者其他原因,不能取得拒绝证明的,可以依法取得其他有关证明。
Article 63 In cases when the bearer is unable to obtain proof of refusal to accept or pay the bill because of the death or flight of the acceptor or payer or other causes, the bearer may procure other relevant proof according to the law.

  第六十四条 承兑人或者付款人被人民法院依法宣告破产的,人民法院的有关法文书具有拒绝证明的效力。
Article 64 In cases when the acceptor or the payer has been declared legally bankrupt by the people's court, relevant judicial documents from the people's court shall be valid as proof of refusal to accept or pay the bill.

承兑人或者付款人因违法被责令终止业务活动的,有关行政主管部门的处罚决定具有拒绝证明的效力。
In cases when the acceptor or the payer has been ordered to cease business activities because of his violations of the law, the punitive decision of the relevant administrative authorities shall be valid as proof of refusal to accept or pay the bill.

lavenderdale : 2007-08-01#429
回复: 经济生活中的英语词汇

第六十五条持票人不能出示拒绝证明、退票理由书或者未按照规定期限提供其他合法证明的,丧失对其前手的追索权。但是,承兑人或者付款人仍应当对持票人承担责任
Article 65 When the bearer cannot provide proof of refusal to accept or pay the bill or a statement noting reasons for non-payment or any other lawful proof within the prescribed period, he shall lose the right of recourse against his prior parties. However, the acceptor or the payer shall still remain liable to the bearer.

lavenderdale : 2007-08-01#430
回复: 经济生活中的英语词汇

 第六十六条持票人应当自收到被拒绝承兑或者被拒绝付款的有关证明之日起三日内,将被拒绝事由书面通知其前手;其前手应当自收到通知之日起三日内书面通知其再前手。持票人也可以同时向各汇票债务人发出书面通知
Article 66 The bearer shall give written notice of the refusal to accept or pay to his prior party within three days of receiving relevant certification denoting non-acceptance or non-payment; the prior party shall notify his prior party of the notice he has received within three days of receiving the notice. The bearer may also provide written notice to all debtors of the bill at the same time.

  未按照前款规定期限通知的,持票人仍可以行使追索权。因延期通知给其前手或者出票人造成损失的,由没有按照规定期限通知的汇票当事人,承担对该损失的赔偿责任,但是所赔偿的金额以汇票金额为限。
 In cases when the bearer has failed to provide written notice in accordance with the time specifications noted in the preceding paragraph, the bearer may still exercise his right of recourse.
Any party who fails to give notice within the prescribed period shall be liable to compensate his prior parties or the issuer for the losses caused by his delayed notice, but the sum of the damages shall not exceed the sum of the bill.
  在规定期限内将通知按照法定地址或者约定的地址邮寄的,视为已经发出通知。
If the notice has been posted to the legal address or to an agreed address within the prescribed period, then the notice is deemed to have been issued.

lavenderdale : 2007-08-01#431
回复: 经济生活中的英语词汇

第六十七条 依照前条第一款所作的书面通知,应当记明汇票的主要记载事项,并说明该汇票已被退票。
Article 67 The written notice, made out according to the first paragraph of the preceding article, shall specify the main items written on the bill and shall clarify the fact that the said bill has been returned.

  第六十八条 汇票的出票人、背书人、承兑人和保证人对持票人承担连带责任。
Article 68 The issuer, endorser, acceptor and guarantor of a bill are jointly liable to the bearer.

  持票人可以不按照汇票债务人的先后顺序,对其中任何一人、数人或者全体行使追索权。
The bearer may exercise the right of recourse against any one or all of the persons mentioned in the preceding paragraph without being required to observe the order in which the debtors have become bound.
  持票人对汇票债务人中的一人或者数人已经进行追索的,对其他汇票债务人仍可以行使追索权。被追索人清偿债务后,与持票人享有同一权利。

The bearer who has exercised the right of recourse against one or more of the debtors of the bill, may still exercise these rights against the other debtors.
When a person who is being pressed for payment compensates the debt, they shall enjoy the same rights as the bearer.

lavenderdale : 2007-08-01#432
回复: 经济生活中的英语词汇

第六十九条 持票人为出票人的,对其前手无追索权。持票人为背书人的,对其后手无追索权。
Article 69 In cases when the bearer is the issuer, he shall have no right of recourse against the bearer's prior parties. In cases when the bearer is the endorser, he shall have no right of recourse against the endorser's subsequent parties.

  第七十条 持票人行使追索权,可以请求被追索人支付下列金额和费用:
 Article 70 When exercising the right of recourse, the bearer may recover the following expenses from the person against whom he is exercising the right of recourse:

  (一)被拒绝付款的汇票金额;
 1. The amount of the unpaid bill;

  (二)汇票金额自到期日或者提示付款日起至清偿日止,按照中国人民银行规定的利率计算的利息;2. Interest on this sum at the rate stipulated by the People's Bank of China from the date of maturity of the bill or the date upon which it was presented for payment to the date of payment;

  (三)取得有关拒绝证明和发出通知书的费用。
3. The expenses for the relevant proof of non-payment or non-acceptance and the expenses incurred by issuing notices.

 被追索人清偿债务时,持票人应当交出汇票和有关拒绝证明,并出具所收到利息和费用的收据。
When the person against whom the right of recourse is exercised has settled the debt, the bearer shall hand over the bill and the relevant proof of non-payment or non-acceptance, as well as a receipt detailing the expenses and interest received.

lavenderdale : 2007-08-01#433
回复: 经济生活中的英语词汇

  第七十一条 被追索人依照前条规定清偿后,可以向其他汇票债务人行使再追索权,请求其他汇票债务人支付下列金额和费用:
Article 71 When the person against whom the right of recourse is exercised has settled the debt in accordance with the provisions of the preceding article, he may exercise the right of re-recourse against the other debtors and recover the following expenses

  (一)已清偿的全部金额;
1. The entire sum paid;
  (二)前项金额自清偿日起至再追索清偿日止,按照中国人民银行规定的利率计算的利息;
2. Interest on the said sum at the rate prescribed by the People's Bank of China from the day when the payment was made to the day of reimbursement;

  (三)发出通知书的费用。
3. The expenses incurred by issuing notices.

  行使再追索权的被追索人获得清偿时,应当交出汇票和有关拒绝证明,并出具所收到利息和费用的收据。
When the person exercising the right of re-recourse has been reimbursed, he shall hand over the bill and the relevant proof of non-payment or non-acceptance as well as a receipt detailing the expenses and interest received.

  第七十二条 被追索人依照前二条规定清偿债务后,其责任解除。

Article 72 When a person against whom the right of recourse is being exercised has settled the debt according to the stipulations of the two preceding articles, he shall be discharged from any liabilities.

lavenderdale : 2007-08-01#434
回复: 经济生活中的英语词汇

第三章 本票​
 Chapter III Promissory Notes​

  第七十三条 本票是出票人签发的,承诺自己在见票时无条件支付确定的金额给收款人或者持票人的票据。
Article 73 A promissory note is an instrument issued and signed by the issuer promising to unconditionally pay the payee or bearer a set sum of money when the note is presented.

  本法所称本票,是指银行本票。
A promissory note as referred to in this Law denotes a banker's promissory note.

lavenderdale : 2007-08-01#435
回复: 经济生活中的英语词汇

第七十四条 本票的出票人必须具有支付本票金额的可靠资金来源,并保证支付。
Article 74 The issuer of a note must possess reliable financial sources to pay the sum of money in the note and to guarantee payment.

 第七十五条 本票必须记载下列事项:Article 76 A note must specify the following items:

  (一)表明“本票”的字样;1. The word “promissory note”;
  (二)无条件支付的承诺;2. A promise of unconditional payment;
  (三)确定的金额;3. A set sum;
  (四)收款人名称;4. The name of the payee;
  (五)出票日期;5. The date of issue;
  (六)出票人签章。    6. The endorsement of the issuer.
  本票上未记载前款规定事项之一的,本票无效。 A note shall be null and void if any one of the above-mentioned items is not specified therein.

lavenderdale : 2007-08-01#436
回复: 经济生活中的英语词汇

 第七十六条 本票上记载付款地、出票地等事项的,应当清楚、明确。
 Article 77 The place of payment and place of issue, if specified on the note, shall be legible and unambiguous.
  
本票上未记载付款地的,出票人的营业场所为付款地。 Article 77 The place of payment and place of issue, if specified on the note, shall be legible and unambiguous.

本票上未记载出票地的,出票人的营业场所为出票地。

The place of issue, if not specified on the note, shall be the business premises of the issuer.

lavenderdale : 2007-08-01#437
回复: 经济生活中的英语词汇

 第七十七条 本票的出票人在持票人提示见票时,必须承担付款的责任。
Article 78 The issuer of a note must bear liability for payment when the bearer presents the note.
 
第七十八条 本票自出票日起,付款期限最长不得超过二个月。

Article 79 The time limit for the payment of a note shall not exceed two months from the date of issue.

lavenderdale : 2007-08-01#438
回复: 经济生活中的英语词汇

第七十九条 本票的持票人未按照规定期限提示见票的,丧失对出票人以外的前的追索权。Article 80 In cases when the bearer of a note fails to present the note for payment within the prescribed period, he shall lose the right of recourse against prior parties other than the issuer.

  第八十条 本票的背书、保证、付款行为和追索权的行使,除本章规定外,适用本法第二章有关汇票的规定。
Article 81 In addition to the provisions of this chapter, the provisions of Chapter II of this Law pertaining to bills apply to the endorsement, guaranty and payment of notes and the exercise of the right of recourse.

  本票的出票行为,除本章规定外,适用本法第二十四条关于汇票的规定。In addition to the provisions of this chapter, the provisions of Article 24 of this Law pertaining to bills apply to the act of issuing notes.

lavenderdale : 2007-08-01#439
回复: 经济生活中的英语词汇

第四章 支票
Chapter IV Cheques​
  

第八十一条 支票是出票人签发的,委托办理支票存款业务的银行或者其他金融机构在见票时无条件支付确定的金额给收款人或者持票人的票据。

Article 82 A cheque is an instrument issued and signed by the issuer authorizing any bank or any other financial institution whose scope of business involves depositing cheques to unconditionally pay a certain sum of money to the payee or to the bearer at sight.

lavenderdale : 2007-08-01#440
回复: 经济生活中的英语词汇

 第八十二条 开立支票存款账户,申请人必须使用其本名,并提交证明其身份的合法证件。
Article 83 When opening an account in which cheques can be deposited with a bank, the applicant must use his real name and must submit legitimate certification to prove his identity.

  开立支票存款账户和领用支票,应当有可靠的资信,并存入一定的资金。
When opening an account in which cheques can be deposited with a bank and asking for a cheque book, the applicant must enjoy financial credibility and must deposit a certain amount of funds therein.

  开立支票存款账户,申请人应当预留其本名的签名式样印鉴
When opening an account in which cheques can be deposited with a bank, the applicant shall leave a specimen signature of his real name and a specimen seal therein.

lavenderdale : 2007-08-01#441
回复: 经济生活中的英语词汇

第八十三条 支票可以支取现金,也可以转账,用于转账时,应当在支票正面注明。  
Article 84 Cheques may be payable in cash or payable into an account. If a cheque is payable only into an account, this shall be specified on the face of the cheque.

支票中专门用于支取现金的,可以另行制作现金支票,现金支票只能用于支取现金。
 A form. of cash cheque may be specially designed and made for cheques payable in cash and a cash cheque can only be used for payment in cash.
 支票中专门用于转账的,可以另行制作转账支票,转账支票只能用于转账,不得支取现金。A form of crossed cheque may be specially designed and made for cheques payable into an account and a crossed cheque can not be used for payment in cash but only for settlement into an account.

lavenderdale : 2007-08-01#442
回复: 经济生活中的英语词汇

第八十四条 支票必须记载下列事项:Article 85 A cheque must specify the following items;
  (一)表明“支票”的字样;1. The word “cheque”;

  (二)无条件支付的委托;. Authorization of unconditional payment;

  (三)确定的金额;3. A certain sum;

  (四)付款人名称; 4. The name of the payer;

  (五)出票日期; 5. The date of issue;

  (六)出票人签章。6. The signature of the issuer.

  支票上未记载前款规定事项之一的,支票无效。A cheque shall be null and void if any one of the above mentioned items is not specified therein.

lavenderdale : 2007-08-01#443
回复: 经济生活中的英语词汇

第八十五条 支票上的金额可以由出票人授权补记,未补记前的支票,不得使用。Article 86 The sum on the cheque may be added to with the authorization of the issuer if the said sum is incomplete. Cheques which are incomplete cannot be used.

  第八十六条 支票上未记载收款人名称的,经出票人授权,可以补记。
Article 87 The name of the payee, if not specified on the cheque, may be completed with the authorization of the issuer.

  支票上未记载付款地的,付款人的营业场所为付款地。
The place of payment, if not specified on the cheque, shall be the business premises of the payer.

  支票上未记载出票地的,出票人的营业场所、住所或者经常居住地为出票地。
The place of issue, if not specified on the cheque, shall be the business premises, residence or the habitual residence of the issuer.

  出票人可以在支票上记载自己为收款人
The issuer may specify himself on the cheque as the payee.

lavenderdale : 2007-08-01#444
回复: 经济生活中的英语词汇

第八十七条 支票的出票人所签发的支票金额不得超过其付款时在付款人处实有的存款金额。Article 88 The sum specified on a cheque by the issuer shall not exceed the issuer's balance in the bank paying for the cheque at the time of payment.

  出票人签发的支票金额超过其付款时在付款人处实有的存款金额的,为空头支票。禁止签发空头支票

Where the sum specified in a cheque exceeds the issuer's balance in the bank paying for the cheque at the time of payment, the cheque will bounce. It is prohibited to issue cheques that will bounce.

lavenderdale : 2007-08-01#445
回复: 经济生活中的英语词汇

 第八十八条 支票的出票人不得签发与其预留本名的签名式样或者印鉴不符的支票。
 Article 89 The issuer shall not sign and issue cheques upon which his signature is not the same as his specimen signature or specimen seal.


  第八十九条 出票人必须按照签发的支票金额承担保证向该持票人付款的责任。
 Article 90 The issuer must bear the liability of guaranteeing payment of the sum specified on the cheque to the bearer.

  出票人在付款人处的存款足以支付支票金额时,付款人应当在当日足额付款。Where the issuer's balance in the bank paying for the cheque is sufficient to pay the sum of the cheque, the issuer shall pay the full sum on that day.

lavenderdale : 2007-08-01#446
回复: 经济生活中的英语词汇

第九十条 支票限于见票即付,不得另行记载付款日期。另行记载付款日期的,该记载无效。
Article 91 A cheque is payable at sight and does not need to specify the date of payment. A specification of the date of payment shall be invalid.

  第九十一条 支票的持票人应当自出票日起十日内提示付款;异地使用的支票,其提示付款的期限由中国人民银行另行规定。
Article 92 The bearer shall present the cheque for payment within ten days of the date of issue. The time limit within which cheques may be presented for payment in places other than the place of issue shall be stipulated by the People's Bank of China.

  超过提示付款期限的,付款人可以不予付款;付款人不予付款的,出票人仍应当对持票人承担票据责任。After the stipulated time limit has expired, the payer need not pay the cheque; in cases where the payer has not paid, the issuer shall still bear liability for the instrument to the bearer.

lavenderdale : 2007-08-01#447
回复: 经济生活中的英语词汇

第九十二条付款人依法支付支票金额的,对出票人不再承担受委托付款的责任,对持票人不再承担付款的责任。但是,付款人以恶意或者有重大过失付款的除外。
Article 93 The payer who has paid the sum of the cheque according to the law shall no longer bear liability to the issuer as the authorized payer, nor liability for payment to the bearer. However, the exception is in cases when the payment is made by the payer through malice or with gross negligence.

  第九十三条 支票的背书、付款行为和追索权的行使,除本章规定外,适用本法第二章有关汇票的规定。
 Article 94 In addition to the provisions of this chapter, the provisions of Chapter II of this Law pertaining to bills apply to the endorsement and payment of cheques and the exercise of the right of recourse.

  支票的出票行为,除本章规定外,适用本法第二十四条、第二十六条关于汇票的规定。

 In addition to the provisions of this chapter, the provisions of Articles 24 and 26 of this Law shall apply to the issuance of cheques.

lavenderdale : 2007-08-01#448
回复: 经济生活中的英语词汇

第五章 涉外票据的法律适用​
Chapter V The Applicable Laws Pertaining Negotiable Instruments in Cases Involving Foreign Elements

  第九十四条 涉外票据的法律适用,依照本章的规定确定。
Article 95 The applicable laws pertaining negotiable instruments in cases involving foreign elements shall be determined according to the provisions of this chapter.

  前款所称涉外票据,是指出票、背书、承兑、保证、付款等行为中,既有发生在中华人民共和国境内又有发生在中华人民共和国境外的票据
 Instruments in cases involving foreign elements as referred to in the preceding paragraph denotes instruments for whom one or more act of the issue, endorsement, acceptance, guaranty or payment takes place outside the People's Republic of China, while the rest take place within the territory of the People's Republic of China.

lavenderdale : 2007-08-01#449
回复: 经济生活中的英语词汇

 第九十五条中华人民共和国缔结或者参加的国际条约同本法有不同规定的,适用国际条约的规定。但是,中华人民共和国声明保留的条款除外。
Article 96 If any international treaty concluded or acceded to by the People's Republic of China contains provisions differing from those of this Law, the provisions of the international treaty shall apply, unless the provisions are ones on which the People's Republic of China has announced reservations.

  本法和中华人民共和国缔结或者参加的国际条约没有规定的,可以适用国际惯例 International practices may be applied to matters for which neither this Law nor any international treaty concluded or acceded to by the People's Republic of China has any provisions.

lavenderdale : 2007-08-01#450
回复: 经济生活中的英语词汇

第九十六条 票据债务人的民事行为能力,适用其本国法律。
Article 97 As regards the capacity for civil conduct of a debtor of an instrument, the law of his own country shall be applicable.

  票据债务人的民事行为能力,依照其本国法律为无民事行为能力或者为限制民事行为能力而依照行为地法律为完全民事行为能力的,适用行为地法律

In the event that a debtor of an instrument shall be regarded as a person with no capacity for civil conduct or with limited capacity for civil conduct according to the law of his own country, while he shall be regarded as a person with full capacity for civil conduct according to the law of the place where the action is being carried out, the latter law shall be applicable.

lavenderdale : 2007-08-01#451
回复: 经济生活中的英语词汇

 第九十七条 汇票、本票出票时的记载事项,适用出票地法律
 Article 98 Items required to be specified in the issue of bills or notes shall be bound by the law of the place of issue.

  支票出票时的记载事项,适用出票地法律,经当事人协议,也可以适用付款地法律。
Items required to be specified in the issue of cheques shall be bound by the law of the place of issue. However, parties to a cheque may reach an agreement by which the law of the place of payment shall be applied.


  第九十八条 票据的背书、承兑、付款和保证行为,适用行为地法律。
 Article 99 The endorsement, acceptance, payment and guaranty of an instrument shall be bound by the law of the place where the said action is being carried out.

lavenderdale : 2007-08-01#452
回复: 经济生活中的英语词汇

 第九十九条 票据追索权的行使期限,适用出票地法律
Article 100 The time limits within which the rights of recourse can be exercised on an instrument shall be bound by the law of the place of issue of that instrument.

  第一百条 票据的提示期限、有关拒绝证明的方式、出具拒绝证明的期限,适用付款地法律

Article 101 The time limits within which the instrument should be presented, the way in which proof of refusal to accept or to pay is drawn up and the time limits for drawing up the proof of refusal to accept or to pay shall be bound by the law of the place of payment.

第一百零一条 票据丧失时,失票人请求保全票据权利的程序,适用付款地法律

Article 102 In cases when an instrument is lost, the procedure by which the person who has lost the instrument applies to preserve their rights to the instrument shall be bound by the law of the place of payment.

lavenderdale : 2007-08-01#453
回复: 经济生活中的英语词汇

第六章 法律责任​
Chapter VI Legal Responsibility
  第一百零二条 有下列票据欺诈行为之一的,依法追究刑事责任:
Article 103 Whosoever commits any of the following acts shall be investigated for criminal responsibility in accordance with the law:

  (一)伪造、变造票据的;
 1. The forgery or alteration of an instrument;

  (二)故意使用伪造、变造的票据的;
 2. The intentional use of a forged or altered instrument;

  (三)签发空头支票或者故意签发与其预留的本名签名式样或者印鉴不符的支票,骗取财物的;
3. The signing and issue of a cheque which will bounce or the intentional signing and issue of a cheque whereon the signature or seal is not the same as the specimen signature or seal in order to obtain property by fraudulence;

  (四)签发无可靠资金来源的汇票、本票,骗取资金的;
 4. The signing and issue of a bill or note where no reliable financial sources exist in order to obtain funds by fraudulence;

  (五)汇票、本票的出票人在出票时作虚假记载,骗取财物
  的;
 5. The false specification of items on a bill or a note by the issuer at the time of issue in order to obtain property by fraudulence;

  (六)冒用他人的票据,或者故意使用过期或者作废的票据,骗取财物的; 6. The fraudulent use of instruments belonging to other people or the intentional use of instruments which are overdue or have been cancelled in order to obtain property by fraudulence;
  (七)付款人同出票人、持票人恶意串通,实施前六项所列行为之一的。
 7. The malicious collusion of the payer and the issuer or the payer and the bearer to commit any of the preceding acts.

lavenderdale : 2007-08-01#454
回复: 经济生活中的英语词汇

 第一百零三条 有前条所列行为之一,情节轻微,不构成犯罪的,依照国家有关规定给予行政处罚
Article 104 Whoever commits any of the acts mentioned in the preceding article, when it is of minor importance and does not constitute a crime, shall be punished by the imposition of administrative penalties according to the relevant provisions of state law.


  第一百零四条金融机构工作人员在票据业务中玩忽职守,对违反本法规定的票据予以承兑、付款或者保证的,给予处分;造成重大损失,构成犯罪的,依法追究刑事责任。
Article 105 Any staff member of a financial institution who neglects his duties and accepts, pays or guarantees an instrument which does not conform to the provisions of this Law, shall be punished; if this act causes substantial losses and constitutes a crime, he shall be investigated according to the law for criminal responsibility.

  由于金融机构工作人员因前款行为给当事人造成损失的,由该金融机构和直接责任人员依法承担赔偿责任。 If damage has been inflicted on parties to an instrument due to staff members of financial institutions behaving in the manner described in the preceding paragraph, the said institution and the person directly responsible shall bear liability for compensation according to the law.

lavenderdale : 2007-08-01#455
回复: 经济生活中的英语词汇

 第一百零五条 票据的付款人对见票即付或者到期的票据,故意压票,拖延支付的,由金融行政管理部门处以罚款,对直接责任人员给予处分。

Article 106 If a payer intentionally delays paying an instrument which is payable on sight or an instrument which has reached maturity, the financial administration department shall fine the payer and punish any personnel directly responsible.

  票据的付款人故意压票,拖延支付,给持票人造成损失的,依法承担赔偿责任。
 If the payer's intentional delay in payment causes losses to the bearer, then the payer shall bear liability for compensation according to the law.

  第一百零六条 依照本法规定承担赔偿责任以外的其他违反本法规定的行为,给他人造成损失的,应当依法承担民事责任。

 Article 107 Those who commit other acts violating the provisions of this Law than those for which one shall bear liability for compensation according to the provisions of this Law, and so cause losses to other persons, shall bear civil liability according to the law.

lavenderdale : 2007-08-01#456
回复: 经济生活中的英语词汇

第七章 附则​
Chapter VII Supplementary Provisions​
  第一百零七条 本法规定的各项期限的计算,适用民法通则关于计算期间的规定。Article 108 The calculation of all time limits stipulated by this Law shall be bound by the relevant provisions of the General Principles of Civil Law on the calculation of time limits.

  按月计算期限的,按到期月的对日计算;无对日的,月末日为到期日。
 When a time limit is prescribed in months, it expires on the corresponding day of the month in which the instrument reaches maturity; if there is no such day, the time limit expires on the last day of the month.

解释:(1)对日计算,即以到期月的对日计算,例如:出票日为5月4日,付款到期日定为“出票后两个月”,其付款到期日应为7月4日。(2)月末日计算,如果没有对日的情况下,就以月末日作为到期日。

lavenderdale : 2007-08-01#457
回复: 经济生活中的英语词汇

 第一百零八条 汇票、本票、支票的格式应当统一
  票据凭证的格式和印制管理办法,由中国人民银行规定。
 Article 109 The form. taken by bills, notes and cheques shall be standardized.
  Administrative measures for the form. and printing of instruments and relevant documents shall be stipulated by the People's Bank of China.

  第一百零九条 票据管理的具体实施办法,由中国人民银行依照本法制定,报国务院批准后施行。
Article 110 The specific measures taken for implementing the administration of instruments shall be formulated by the People's Bank of China in accordance with this Law, which shall go into effect after being submitted to and approved by the State Council.

  第一百一十条 本法自1996年1月1日起施行。
Article 111 This Law shall come into force as of January 1, 1996.

lavenderdale : 2007-08-01#458
回复: 经济生活中的英语词汇

由于政府的态度尚未明朗,市场人气看低。

Since the government's attitude is unclear, public confidence in the market is waning.

lavenderdale : 2007-08-01#459
回复: 经济生活中的英语词汇

嘉年华英语怎么说? Carnival
“经销商”怎么说? distributor; sales agent; dealer
销售目标怎么说呀?sales target
把眼光放长远 如何表达?see things in a broader perspective
从帐户扣除怎么说?...will be deducted from one's (bank) account.

lavenderdale : 2007-08-01#460
回复: 经济生活中的英语词汇

占的比例大”怎么说?form/constitute a large proportion

请问“总量”怎么翻译地道一些? total capacity;gross amount

请问"合同到期"怎么说?
我写几种表达,你可以根据你的句式来选择:
1)expired contract
2)The contract has reached maturity.
3)The contract has run out.
4)The contract has expired.
5)The contract becomes due.

lavenderdale : 2007-08-01#461
回复: 经济生活中的英语词汇

欢迎莅临指导怎么翻译?
Your presence and instructions are requested/appreciated.

利用率 怎么说?utilization ratio

lavenderdale : 2007-08-01#462
回复: 经济生活中的英语词汇

“签定合同”如何译?
enter into/make/conclude/sign a contract (with)

半杯水,英语怎么说的
一般我们都说 half a cup/glass of 例如:半杯咖啡half a cup of coffee
人口流动 population shift

右下角怎么说? lower right-hand corner

lavenderdale : 2007-08-01#463
回复: 经济生活中的英语词汇

农作物的产量怎么说?(crops) output/production

违约金怎么说的亚
penalty/liquidated damages

lavenderdale : 2007-08-01#464
回复: 经济生活中的英语词汇

占据越来越大的比例”该怎么说?

hold/account for a growing proportion of

提高价格的幅度
raise margins of price fluctuation

lavenderdale : 2007-08-01#465
回复: 经济生活中的英语词汇

这恰恰证明了It exactly proves that


这家公司的业务范围是This company/corporation's business scope is

lavenderdale : 2007-08-01#466
回复: 经济生活中的英语词汇

: 请问“取得专利”和“占领市场”怎么翻译
(1)关于专利:取得专利obtain/take out a patent;
购买专利buy a patent
转让专利sell a patent
申请专利apply for a patent
拥有专利hold a patent on...
专利鉴定patent examination
专利商品patented commercial articles
专利说明书patent specification
专利许可证patent licence
专利药物patented drugs/medicines
本国专利domestic/national patent
发明专利patent for invention
有效专利live patent;patent in force;valid patent

lavenderdale : 2007-08-01#467
回复: 经济生活中的英语词汇

中华人民共和国著作权法(中英文)

Copyright Law of The People's Republic of China(2001)

(1990年9月7日第七届全国人民代表大会常务委员会第十五次会议通过 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〈中华人民共和国著作权法〉的决定》修正)
(Adopted on September 7, 1990 by the 15th Meeting of the Standing Committee of the Seventh National People's Congress. Amended in accordance with the Decision on Amending the Copyright Law of the People's Republic of China adopted on October 27, 2001 by the 24th Meeting of the Standing Committee of the Ninth National People's Congress)

lavenderdale : 2007-08-01#468
回复: 经济生活中的英语词汇

Contents
目 录
Chapter I General Provisions
第一章 总 则
Chapter II Copyright
第二章 著 作 权
Section 1 Copyright Owners and Their Rights
第一节 著作权人及其权利
Section 2 Ownership of Copyright
第二节 著作权归属
Section 3 Term of Protection for Rights
第三节 权利的保护期
Section 4 Restriction on Rights
第四节 权利的限制
Chapter III Copyright Licensing and Assignment Contracts
第三章 著作权许可使用和转让合同

Chapter IV Publication, Performance, Sound or Visual Recording and Broadcast
第四章 出版、表演、录音录像、播放
Section 1 Book, Newspaper or Magazine Publication
第一节 图书、报刊的出版
Section 2 Performance
第二节 表 演
Section 3 Sound or Visual Recording
第三节 录音录像
Section 4 Broadcast of Radio or Television Stations
第四节 广播电台、电视台播放
Chapter V Legal Responsibility and Measures
第五章 法律责任和执法措施
Chapter VI Supplementary Provisions
第六章 附 则

lavenderdale : 2007-08-01#469
回复: 经济生活中的英语词汇

Chapter I General Provisions 第一章 总 则
Article 1 For the purposes of protecting the copyright of authors of literary, artistic and scientific works and their copyright-related rights, encouraging the creation and dissemination of works which facilitate the advanced socialist culture, ideology and material construction and promoting the development and flourish of the socialist culture and science, and in accordance with the Constitution, this Law is formulated.   
第一条 为保护文学、艺术和科学作品作者的著作权,以及与著作权有关的权益,鼓励有益于社会主义精神文明、物质文明建设的作品的创作和传播,促进社会主义文化和科学事业的发展与繁荣,根据宪法制定本法。

lavenderdale : 2007-08-01#470
回复: 经济生活中的英语词汇

Article 2 Works of citizens, legal persons or other organizations of China shall enjoy copyright according to this Law, whether or not they are published or unpublished.   
第二条 中国公民、法人或者其他组织的作品,不论是否发表,依照本法享有著作权。

lavenderdale : 2007-08-01#471
回复: 经济生活中的英语词汇

Copyright enjoyed by works of foreigners and stateless persons according to the agreements signed by China and the States of which the authors are nationals or in which the authors domicile habitually or the international conventions to which both China and the States are members shall be protected by this Law.   
外国人、无国籍人的作品根据其作者所属国或者经常居住地国同中国签订的协议或者共同参加的国际条约享有的著作权,受本法保护。

lavenderdale : 2007-08-01#472
回复: 经济生活中的英语词汇

Works of foreigners and stateless persons shall enjoy copyright according to this Law, if they are first published in the territory of China.   
外国人、无国籍人的作品首先在中国境内出版的,依照本法享有著作权

lavenderdale : 2007-08-01#473
回复: 经济生活中的英语词汇

Works of authors of the States which have not signed the agreements with China or have not joined the international conventions to which China is the member and works of stateless persons shall be protected by this Law, if they are first published in the Member States of the international conventions to which China is the member or are simultaneously published in the Member and Non-member States.   
未与中国签订协议或者共同参加国际条约的国家的作者以及无国籍人的作品首次在中国参加的国际条约的成员国出版的,或者在成员国和非成员国同时出版的,受本法保护。

lavenderdale : 2007-08-01#474
回复: 经济生活中的英语词汇

Article 3 Works, as used in this Law, shall include such works as literature, art, natural science, social science and engineering technology created in the following forms:   
第三条 本法所称的作品,包括以下列形式创作的文学、艺术和自然科学、社会科学、工程技术等作品:
1. Writings works;   
(一)文字作品;
2. Oral works;   
(二)口述作品;

3. Music, dramatic, quyi, dance and acrobatic works;   
(三)音乐、戏剧、曲艺、舞蹈、杂技艺术作品;
4. Painting and architectural works;   
(四)美术、建筑作品;
5. Photographic works;   
(五)摄影作品;
6. Cinematographic works and works created by virtue of the analogous method of film production;   
(六)电影作品和以类似摄制电影的方法创作的作品;
7. Graphic works such as diagrams of project design, drawings of product design, maps and sketches as well as works of their model;  
(七)工程设计图、产品设计图、地图、示意图等图形作品和模型作品;
8. Computer software; and   
(八)计算机软件;
9. Other works set out by laws and administrative regulations.   
(九)法律、行政法规规定的其他作品。

lavenderdale : 2007-08-01#475
回复: 经济生活中的英语词汇

Article 4 Works of which publication and dissemination are prohibited according to law shall not enjoy the protection under this Law.   
第四条 依法禁止出版、传播的作品,不受本法保护。
In exercising copyright, no copyright owner may violate the Constitution and laws and infringe the public interests.   
著作权人行使著作权,不得违反宪法和法律,不得损害公共利益。

lavenderdale : 2007-08-01#476
回复: 经济生活中的英语词汇

Article 5 This Law does not apply to:   
第五条 本法不适用于:
1. Laws, regulations, resolutions, decisions and decrees of state authorities and other documents of legislative, administrative or judicial nature, as well as their official translations;   
(一)法律、法规,国家机关的决议、决定、命令和其他具有立法、行政、司法性质的文件,及其官方正式译文;
2. News on current events; and   
(二)时事新闻;
3. Calendar, numerical tables, general tables and formulas.   
(三)历法、通用数表、通用表格和公式。

lavenderdale : 2007-08-01#477
回复: 经济生活中的英语词汇

Article 6 The measures for protecting the copyright in folk literary and artistic works shall be formulated by the State Council separately.   
第六条 民间文学艺术作品的著作权保护办法由国务院另行规定。

lavenderdale : 2007-08-01#478
回复: 经济生活中的英语词汇

Article 7 The copyright administration department of the State Council shall take charge of the work of copyright administration throughout the country. Copyright administration departments of people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall take charge of the work of copyright administration within their respective administrative areas.   

第七条 国务院著作权行政管理部门主管全国的著作权管理工作;各省、自治区、直辖市人民政府的著作权行政管理部门主管本行政区域的著作权管理工作。

lavenderdale : 2007-08-01#479
回复: 经济生活中的英语词汇

Article 8 Copyright owners and copyright-related right owners may authorize collective organizations of copyright administration to exercise copyright or copyright-related rights. After being authorized, collective organizations of copyright administration may, in their own name, claim the rights for copyright owners and copyright-related right owners or may, as the parties concerned, engage in the action or arbitration activities in relation to copyright or copyright-related rights.   

第八条 著作权人和与著作权有关的权利人可以授权著作权集体管理组织行使著作权或者与著作权有关的权利。著作权集体管理组织被授权后,可以以自己的名义为著作权人和与著作权有关的权利人主张权利,并可以作为当事人进行涉及著作权或者与著作权有关的权利的诉讼、仲裁活动。

lavenderdale : 2007-08-01#480
回复: 经济生活中的英语词汇

Collective organizations of copyright administration shall be non-commercial organizations. The form of their establishment, their powers and duties, their collection and distribution of copyright licensing fees as well as the supervision and control over them shall be prescribed by the State Council separately.

 著作权集体管理组织是非营利性组织,其设立方式、权利义务、著作权许可使用费的收取和分配,以及对其监督和管理等由国务院另行规定。

lavenderdale : 2007-08-01#481
回复: 经济生活中的英语词汇

Chapter II Copyright
第二章 著作权
Section 1 Copyright Owners and Their Rights
第一节 著作权人及其权利
Article 9 Copyright owners shall include:   
第九条 著作权人包括:
1. Authors; and   
(一)作者;
2. Citizens, legal persons and other organizations enjoying copyright according to this Law.   
(二)其他依照本法享有著作权的公民、法人或者其他组织。

lavenderdale : 2007-08-01#482
回复: 经济生活中的英语词汇

Article 10 Copyright shall include the following personal rights and property rights:   
第十条 著作权包括下列人身权和财产权
1. Right of publication, i.e. the right to decide whether or not a work is made known to the public;   
(一)发表权,即决定作品是否公之于众的权利;
2. Right of authorship, i.e. the right to indicate the author's identity and to have the author's name appeared on his work;   
(二)署名权,即表明作者身份,在作品上署名的权利;
3. Right of alternation, i.e. the right to alter or authorize another person to alter a work;   
(三)修改权,即修改或者授权他人修改作品的权利;
4. Right to integrity of the work, i.e. the right to protect a work against distortion and falsification;   
(四)保护作品完整权,即保护作品不受歪曲、篡改的权利;
5. Right of reproduction, i.e. the right to reproduce one or more copies of a work by virtue of such a method as printing, photocopying, copying, sound recording, visual recording, sound duplicating or visual duplicating;   
(五)复制权,即以印刷、复印、拓印、录音、录像、翻录、翻拍等方式将作品制作一份或者多份的权利;
6. Right of distribution, i.e. the right to present the original or copy of a work to the public by virtue of sale or donation;   
(六)发行权,即以出售或者赠与方式向公众提供作品的原件或者复制件的权利;
7. Right of lease, i.e. the right to license another person, on payment of a sum of money, temporarily to use a cinematographic work, a work created by virtue of the analogous method of film production or compute software, except where the computer software is not the key object of lease;   
(七)出租权,即有偿许可他人临时使用电影作品和以类似摄制电影的方法创作的作品、计算机软件的权利,计算机软件不是出租的主要标的的除外;
8. Right of exhibition, i.e. the right to display in public the original or copy of a painting or photographic work,   
(八)展览权,即公开陈列美术作品、摄影作品的原件或者复制件的权利;
9. Right of performance, i.e. the right to perform in public a work or to broadcast in public the performance of a work by virtue of any means;   
(九)表演权,即公开表演作品,以及用各种手段公开播送作品的表演的权利;
10. Right of show, i.e. the right to show, by virtue of such a technical equipment as film or slide projector, a painting, photographic or cinematographic work or a work created by virtue of the analogous method of film production;   
(十)放映权,即通过放映机、幻灯机等技术设备公开再现美术、摄影、电影和以类似摄制电影的方法创作的作品等的权利;
11. Right of broadcast, i.e. the right to broadcast or disseminate in public a work in the wireless form or to disseminate a broadcast work to the public in the form of cable dissemination or relay or by megaphone or other similar means for transmitting symbols, sounds or images;   
(十一)广播权,即以无线方式公开广播或者传播作品,以有线传播或者转播的方式向公众传播广播的作品,以及通过扩音器或者其他传送符号、声音、图像的类似工具向公众传播广播的作品的权利;
12. Right of information network dissemination, i.e. the right to present a work to the public in the cable or wireless form for members of the public to get the work at the time and site selected on their own;   
(十二)信息网络传播权,即以有线或者无线方式向公众提供作品,使公众可以在其个人选定的时间和地点获得作品的权利;
13. Right of production, i.e. the right to fix a work on any medium by virtue of the method or analogous method of film production;   
(十三)摄制权,即以摄制电影或者以类似摄制电影的方法将作品固定在载体上的权利;
14. Right of adaptation, i.e. the right to adapt a work for creating a new work of originality;   
(十四)改编权,即改变作品,创作出具有独创性的新作品的权利;
15. Right of translation, i.e. the right to translate a work from a language to another;   
(十五)翻译权,即将作品从一种语言文字转换成另一种语言文字的权利;
16. Right of compilation, i.e. the right to compile works or parts of works into a new work through selection or arrangement; and   
(十六)汇编权,即将作品或者作品的片段通过选择或者编排,汇集成新作品的权利;
17. Other rights that shall be enjoyed by copyright owners.   
(十七)应当由著作权人享有的其他权利。

lavenderdale : 2007-08-01#483
回复: 经济生活中的英语词汇

Copyright owners may license others to exercise the rights conferred by subparagraphs 5-17 of the paragraph above and get compensation as contracted or according to the relevant provisions of this Law.   
著作权人可以许可他人行使前款第(五)项至第(十七)项规定的权利,并依照约定或者本法有关规定获得报酬

Copyright owners may assign all or part of the rights conferred by subparagraphs 5-17 of paragraph 1 of this Article and get compensation as contracted or according to the relevant provisions of this Law.   
著作权人可以全部或者部分转让本条第一款第(五)项至第(十七)项规定的权利,并依照约定或者本法有关规定获得报酬。

lavenderdale : 2007-08-01#484
回复: 经济生活中的英语词汇

Section 2 Ownership of Copyright
第二节 著作权归属


Article 11 Copyright shall vest in the author, unless this Law provided otherwise.   
第十一条 著作权属于作者,本法另有规定的除外。
In relation to a work, the citizen who creates it shall be the author.   
创作作品的公民是作者。
In relation to a work which is created under the sponsorship, and according to the will, of a legal person or any other organization, and for which the said person or organization has the responsibility, the said person or organization shall be regarded as the author.   
由法人或者其他组织主持,代表法人或者其他组织意志创作,并由法人或者其他组织承担责任的作品,法人或者其他组织视为作者。
If no proof to the contrary is available, the citizen, legal person or other organization whose name appears on a work shall be the author.   
如无相反证明,在作品上署名的公民、法人或者其他组织为作者。

lavenderdale : 2007-08-01#485
回复: 经济生活中的英语词汇

Article 12 Copyright in a work derived from adaptation, translation, annotation or arrangement of a preexistent work shall vest in the adapter, translator, annotator or arranger, the exercise of which, however, may not infringe the copyright in the preexistent work.   
第十二条 改编、翻译、注释、整理已有作品而产生的作品,其著作权由改编、翻译、注释、整理人享有,但行使著作权时不得侵犯原作品的著作权。

lavenderdale : 2007-08-01#486
回复: 经济生活中的英语词汇

Article 13 Copyright in a work created by the collaboration of two or more persons shall vest in the joint authors. Any person who has not participated in the creation may not be identified as a joint author.   

第十三条 两人以上合作创作的作品,著作权由合作作者共同享有。没有参加创作的人,不能成为合作作者。

lavenderdale : 2007-08-01#487
回复: 经济生活中的英语词汇

If a collective work can be separated for use, each joint author may independently enjoy copyright in his contribution, the exercise of his copyright, however, may not infringe the entire copyright in the collective work.   

作作品可以分割使用的,作者对各自创作的部分可以单独享有著作权,但行使著作权时不得侵犯合作作品整体的著作权。

lavenderdale : 2007-08-01#488
回复: 经济生活中的英语词汇

Article 14 Works derived from compilation of some preexistent works or parts, data which do not constitute the works or other materials of the preexistent works, if they are of originality in respect of selection and arrangement of their contents, shall be regarded as works produced from compilation. Copyright in such a work shall vest in the compiler, the exercise of which, however, may not infringe the copyright in the preexistent work.   

第十四条 汇编若干作品、作品的片段或者不构成作品的数据或者其他材料,对其内容的选择或者编排体现独创性的作品,为汇编作品,其著作权由汇编人享有,但行使著作权时,不得侵犯原作品的著作权。

lavenderdale : 2007-08-01#489
回复: 经济生活中的英语词汇

Article 15 Copyright in a cinematographic work or a work created by virtue of the analogous method of film production shall vest in the producer. However, authors such as screenwriter, director, photographer, song-words writer and composer shall enjoy the right of authorship and the right to get compensation according to the contracts they signed with the producer.   

第十五条 电影作品和以类似摄制电影的方法创作的作品的著作权由制片者享有,但编剧、导演、摄影、作词、作曲等作者享有署名权,并有权按照与制片者签订的合同获得报酬。

lavenderdale : 2007-08-01#490
回复: 经济生活中的英语词汇

The author of a work that can be used independently such as screenplay or music included in a cinematographic work or a work created by virtue of the analogous method of film production shall enjoy the right to exercise copyright in his contribution independently.   
电影作品和以类似摄制电影的方法创作的作品中的剧本、音乐等可以单独使用的作品的作者有权单独行使其著作权。

lavenderdale : 2007-08-01#491
回复: 经济生活中的英语词汇

Article 16 Works created by citizens for fulfilling tasks of legal persons or other organizations shall be regarded as works produced in course of employment. Copyright in such a work shall vest in the author, except as provided by paragraph 2 of this Article. However, the legal person or other organization shall enjoy the right of priority to use the said work within its business scope. Within two years after the work was created, the author may not, without consent of the unit, license a third party to use the said work in the same manner as the unit does.   

第十六条 公民为完成法人或者其他组织工作任务所创作的作品是职务作品,除本条第二款的规定以外,著作权由作者享有,但法人或者其他组织有权在其业务范围内优先使用作品完成两年内,未经单位同意,作者不得许可第三人以与单位使用的相同方式使用该作品。

lavenderdale : 2007-08-01#492
回复: 经济生活中的英语词汇

If a work produced in course of employment is under one of the following circumstances, the author shall enjoy the right of authorship, and the legal person or other organization shall enjoy other rights included in the copyright and may reward the author:   
有下列情形之一的职务作品,作者享有署名权,著作权的其他权利由法人或者其他组织享有,法人或者其他组织可以给予作者奖励:
1. A work such as diagram of project design, drawing of product design, map or computer software, which is produced in course of employment mainly by using the material and technical resources of the legal person or other organization and for which the legal person or other organization has the responsibility; or   
(一)主要是利用法人或者其他组织的物质技术条件创作,并由法人或者其他组织承担责任的工程设计图、产品设计图、地图、计算机软件等职务作品;
2. A work produced in course of employment in which copyright shall vest in the legal person or other organization according to the provisions of laws and administrative regulations or the contract.   
(二)法律、行政法规规定或者合同约定著作权由法人或者其他组织享有的职务作品。

lavenderdale : 2007-08-01#493
回复: 经济生活中的英语词汇

Article 17 If a work is created under commission, the ownership of copyright in it shall be stipulated by the commissioning and commissioned parties. When there is no such stipulation in the contract or no contract is signed, copyright shall vest in the commissioned party.   

第十七条 受委托创作的作品,著作权的归属由委托人和受托人通过合同约定。合同未作明确约定或者没有订立合同的,著作权属于受托人。

lavenderdale : 2007-08-01#494
回复: 经济生活中的英语词汇

Article 18 The transfer of the ownership of such an original work as painting shall not be regarded as the transfer of copyright in it. However, the right of exhibition of the original of a painting work shall vest in the owner of the original.   

第十八条 美术等作品原件所有权的转移,不视为作品著作权的转移,但美术作品原件的展览权由原件所有人享有。

lavenderdale : 2007-08-01#495
回复: 经济生活中的英语词汇

Article 19 If a copyright shall vest in a citizen and the said citizen dies, his rights conferred by subparagraphs 5-17 of paragraph 1 of Article 10 of this Law shall be transferred according to the provisions of the Succession Law within the term of protection set out by this Law.   
第十九条 著作权属于公民的,公民死亡后,其本法第十条第一款第(五)项至第(十七)项规定的权利在本法规定的保护期内,依照继承法的规定转移。

lavenderdale : 2007-08-01#496
回复: 经济生活中的英语词汇

If a copyright shall vest in a legal person or any other organization and the said person or organization changes or terminates, its rights conferred by subparagraphs 5-17 of paragraph 1 of Article 10 of this Law shall vest in the succeeding legal person or other organization that takes over its rights and obligations within the term of protection set out by this Law or in the State in case there is no such a succeeding legal person or other organization.  

 著作权属于法人或者其他组织的,法人或者其他组织变更、终止后,其本法第十条第一款第(五)项至第(十七)项规定的权利在本法规定的保护期内,由承受其权利义务的法人或者其他组织享有;没有承受其权利义务的法人或者其他组织的,由国家享有。

lavenderdale : 2007-08-01#497
回复: 经济生活中的英语词汇

Section 3 Term of Protection for Rights
第三节 权利的保护期


Article 20 Term of protection for the right of authorship, the right of alteration and the right of integrity to the work of authors shall not be restricted.   

第二十条 作者的署名权、修改权、保护作品完整权的保护期不受限制。

lavenderdale : 2007-08-01#498
回复: 经济生活中的英语词汇

Article 21 In relation to a work of a citizen, term of protection for the right of publication and the rights referred to in subparagraphs 5-17 of paragraph 1 of Article 10 of this Law shall be the life of the author and 50 years after his death, and expires on December 31 of the fiftieth year after the death of the author; in relation to a collective work, term of protection expires on December 31 of the fiftieth year after the death of the last of the authors.   

第二十一条 公民的作品,其发表权、本法第十条第一款第(五)项至第(十七)项规定的权利的保护期为作者终生及其死亡后五十年截止于作者死亡后第五十年的12月31日;如果是合作作品,截止于最后死亡的作者死亡后第五十年的12月31日。

lavenderdale : 2007-08-01#499
回复: 经济生活中的英语词汇

In relation to a work of a legal person or other organization or a work produced in course of employment in which the right of writing shall vest in the legal person or other organization (except for the right of authorship), term of protection for the right of publication and the rights referred to in subparagraphs 5-17 of paragraph 1 of Article 10 of this Law shall be 50 years and expires on December 31 of the fiftieth year after the first publication of the work, however, if the work has not been published within the period of 50 years from the end of the calendar year in which the work was created, this Law shall not protect it.   

法人或者其他组织的作品、著作权(署名权除外)由法人或者其他组织享有的职务作品,其发表权、本法第十条第一款第(五)项至第(十七)项规定的权利的保护期为五十年,截止于作品首次发表后第五十年的12月31日但作品自创作完成后五十年内未发表的,本法不再保护。

lavenderdale : 2007-08-01#500
回复: 经济生活中的英语词汇

In relation to a cinematographic work, a work created by virtue of the analogous method of film production or a photographic work, term of protection for the right of publication and the rights referred to in subparagraphs 5-17 of paragraph 1 of Article 10 of this Law shall be 50 years and expires on December 31 of the fiftieth year after the first publication of the work, however, if the work has not been published within the period of 50 years from the end of the calendar year in which the work was created, this Law shall not protect it.   

电影作品和以类似摄制电影的方法创作的作品、摄影作品,其发表权、本法第十条第一款第(五)项至第(十七)项规定的权利的保护期为五十年,截止于作品首次发表后第五十年的12月31日,但作品自创作完成后五十年内未发表的,本法不再保护。

lavenderdale : 2007-08-01#501
回复: 经济生活中的英语词汇

Section 4 Restriction on Rights
第四节 权利的限制
Article 22 Under one of the following circumstances, a work may be used without the license of, and compensation to, the copyright owner, however, the author's name and the work's title shall be indicated and the other rights enjoyed by the copyright owner according to this Law may not be infringed:   
第二十二条 在下列情况下使用作品,可以不经著作权人许可,不向其支付报酬,但应当指明作者姓名、作品名称,并且不得侵犯著作权人依照本法享有的其他权利:
1. For the purpose of private study, research or entertainment, to use a published work of another;   
(一)为个人学习、研究或者欣赏,使用他人已经发表的作品;

2. For the purpose of introducing or commenting a work or demonstrating a point in one's work, appropriately to quote a published work of another;   
(二)为介绍、评论某一作品或者说明某一问题,在作品中适当引用他人已经发表的作品;

3. For the purpose of reporting current events, to use or quote, by newspaper, magazine, radio or television station, a published work;   
(三)为报道时事新闻,在报纸、期刊、广播电台、电视台等媒体中不可避免地再现或者引用已经发表的作品;

4. To reprint or rebroadcast, by newspaper, magazine or radio or television station, current events on politics, economy and religion already published by another newspaper, magazine or radio or television station, except where the author has declared that the reprint or rebroadcast is not allowed;   
(四)报纸、期刊、广播电台、电视台等媒体刊登或者播放其他报纸、期刊、广播电台、电视台等媒体已经发表的关于政治、经济、宗教问题的时事性文章但作者声明不许刊登、播放的除外
5. To publish or broadcast, by newspaper, magazine or radio or television station, a speech delivered at a public gathering, except where the author has declared that the publication or broadcast is not allowed;   
(五)报纸、期刊、广播电台、电视台等媒体刊登或者播放在公众集会上发表的讲话,但作者声明不许刊登、播放的除外;6. For use by teachers or scientific researchers for teaching or scientific research, to translate or reproduce in a small quantity a published work, however, the translation or reproduction may not be published or distributed;   
(六)为学校课堂教学或者科学研究,翻译或者少量复制已经发表的作品,供教学或者科研人员使用,但不得出版发行
7. For the purpose of performing official duties, to use a published work by state authorities within a reasonable limits;  
 (七)国家机关为执行公务在合理范围内使用已经发表的作品;
8. For the purposes of displaying or preserving copies, to reproduce a work in its collections by a library, archives center, memorial hall, museum, art gallery or similar institutions;   
(八)图书馆、档案馆、纪念馆、博物馆、美术馆等为陈列或者保存版本的需要,复制本馆收藏的作品;
9. To perform free of charge a published work, the said performance neither collects any fees from the members of the public nor pays compensation to the performer;   
(九)免费表演已经发表的作品,该表演未向公众收取费用,也未向表演者支付报酬;10. To copy, draw, photograph or record an artistic work that is placed or displayed in an outdoor place;   
(十)对设置或者陈列在室外公共场所的艺术作品进行临摹、绘画、摄影、录像;
11. To translate a published work of a citizen, legal person or other organization from the language of the Han nationality into a minority nationality language for domestic publication and distribution; or  
 (十一)将中国公民、法人或者其他组织已经发表的以汉语言文字创作的作品翻译成少数民族语言文字作品在国内出版发行;
12. To transliterate from a published work into Braille for publication.  
 (十二)将已经发表的作品改成盲文出版。
The provisions of the paragraph above shall be applicable to the restriction on the rights of publishers, performers, producers of sound recordings and visual recordings, radio stations and television stations.   
前款规定适用于对出版者、表演者、录音录像制作者、广播电台、电视台的权利的限制。

lavenderdale : 2007-08-01#502
回复: 经济生活中的英语词汇

Article 23 In compiling and publishing textbooks for the nine-year compulsory education and the state educational program, passages of published works, short writings works, music works or single copies of painting works or photographic works may be compiled into the textbooks without the license of authors, except for those for which authors have declared in advance the use of which is not allowed, however, compensation shall be paid according to the regulations, the author's name and the work's title shall be indicated, and other rights enjoyed by copyright owners according to this Law may not be infringed.   

第二十三条 为实施九年制义务教育和国家教育规划而编写出版教科书,除作者事先声明不许使用的外,可以不经著作权人许可,在教科书中汇编已经发表的作品片段或者短小的文字作品、音乐作品或者单幅的美术作品、摄影作品,但应当按照规定支付报酬,指明作者姓名、作品名称,并且不得侵犯著作权人依照本法享有的其他权利。

lavenderdale : 2007-08-01#503
回复: 经济生活中的英语词汇

The provisions of the paragraph above shall be applicable to the restriction on the rights of publishers, performers, producers of sound recordings and visual recordings, radio stations and television stations.   

前款规定适用于对出版者、表演者、录音录像制作者、广播电台、电视台的权利的限制。

lavenderdale : 2007-08-01#504
回复: 经济生活中的英语词汇

Chapter III Copyright Licensing and Assignment Contracts
第三章 著作权许可使用和转让合同

Article 24 Use of a work of another shall be in possession of conclusion of a licensing contract with the copyright owner, except where no license is required by this Law.  
 
第二十四条 使用他人作品应当同著作权人订立许可使用合同,本法规定可以不经许可的除外。

lavenderdale : 2007-08-01#505
回复: 经济生活中的英语词汇

The licensing contract shall contain the following key particulars:   
许可使用合同包括下列主要内容:

1. Class of the right licensed;   
(一)许可使用的权利种类;

2. Exclusive or non-exclusive nature of the right licensed;   
(二)许可使用的权利是专有使用权或者非专有使用权;
3. Geographical area and time limit licensed;   
(三)许可使用的地域范围、期间;
4. Standard and method of compensation;   
(四)付酬标准和办法;
5. Liability for breach of contract; and   
(五)违约责任;
6. Other necessary particulars deemed by both the parties.   
(六)双方认为需要约定的其他内容。

lavenderdale : 2007-08-01#506
回复: 经济生活中的英语词汇

Article 25 Assignment of a right referred to in subparagraphs 5-17 of the paragraph 1 of Article 10 of this Law shall be in possession of conclusion of a written contract.   


第二十五条 转让本法第十条第一款第(五)项至第(十七)项规定的权利,应当订立书面合同。

lavenderdale : 2007-08-01#507
回复: 经济生活中的英语词汇

The right assignment contract shall contain the following key particulars:   
权利转让合同包括下列主要内容:
1. Work's title;   
(一)作品的名称;
2. Class of the right assigned and geographical area;   
(二)转让的权利种类、地域范围;
3. Assignment price;   
(三)转让价金;

4. Date and method of price payment;   
(四)交付转让价金的日期和方式;
5. Liability for breach of contract; and   
(五)违约责任;
6. Other necessary particulars deemed by both the parties.   
(六)双方认为需要约定的其他内容。

lavenderdale : 2007-08-01#508
回复: 经济生活中的英语词汇

Article 26 If a right is not licensed or assigned explicitly by the copyright owner in the licensing or assignment contract, the other party concerned may not be allowed to exercise it without the consent of the copyright owner.  
 第二十六条 许可使用合同和转让合同中著作权人未明确许可、转让的权利,未经著作权人同意,另一方当事人不得行使。

lavenderdale : 2007-08-01#509
回复: 经济生活中的英语词汇

Article 27 The standard of compensation for using a work may be stipulated by the parties concerned, or compensation may also be paid according to the standard set out by the copyright administration department of the State Council jointly with relevant departments. In case where the parties concerned have no explicit stipulation therefor, compensation shall be paid according to the standard set out by the copyright administration department of the State Council jointly with relevant departments.  


 第二十七条 使用作品的付酬标准可以由当事人约定,也可以按照国务院著作权行政管理部门会同有关部门制定的付酬标准支付报酬。当事人约定不明确的,按照国务院著作权行政管理部门会同有关部门制定的付酬标准支付报酬。

lavenderdale : 2007-08-01#510
回复: 经济生活中的英语词汇

Article 28 Publishers, performers, producers of sound or visual recordings, radio or television stations, when they use works of others pursuant to this Law, may not infringe the right of authorship, the right of alteration, the right of integrity to the work and the right to get compensation of authors.  

 第二十八条 出版者、表演者、录音录像制作者、广播电台、电视台等依照本法有关规定使用他人作品的,不得侵犯作者的署名权、修改权、保护作品完整权和获得报酬的权利。

lavenderdale : 2007-08-01#511
回复: 经济生活中的英语词汇

Chapter IV Publication, Performance, Sound or Visual Recording and Broadcast 第四章 出版、表演、录音录像、播放
Section 1 Book, Newspaper or Magazine Publication 第一节 图书、报刊的出版
Article 29 In publishing a book, the publisher shall conclude a publishing contract with the copyright owner and pay compensation thereto.   

第二十九条 图书出版者出版图书应当和著作权人订立出版合同,并支付报酬。

lavenderdale : 2007-08-01#512
回复: 经济生活中的英语词汇

Article 30 In relation to a work delivered by the copyright owner for publication, the exclusive right of publication enjoyed by the book publisher as contracted shall be protected by law, and no other person may publish the said work.   

第三十条 图书出版者对著作权人交付出版的作品,按照合同约定享有的专有出版权受法律保护,他人不得出版该作品。

lavenderdale : 2007-08-01#513
回复: 经济生活中的英语词汇

Article 31 The copyright owner shall deliver his work within the limit of time as contracted. The book publisher shall publish the book according to the publication quality and the limit of time as contracted.
第三十一条 著作权人应当按照合同约定期限交付作品。图书出版者应当按照合同约定的出版质量、期限出版图书。

lavenderdale : 2007-08-01#514
回复: 经济生活中的英语词汇

A book publisher who fails to publish the work according to the limit of time as contracted shall bear civil responsibility according to the provisions of Article 53 of this Law.   

图书出版者不按照合同约定期限出版,应当依照本法第五十三条的规定承担民事责任。

lavenderdale : 2007-08-01#515
回复: 经济生活中的英语词汇

In reprinting or republishing a work, the book publisher shall notify the copyright owner and pay compensation thereto. If the publisher refuses to reprint or republish the work after its stock is exhausted, the copyright owner has the right to terminate the contract.  


 图书出版者重印、再版作品的,应当通知著作权人,并支付报酬。
图书脱销后,图书出版者拒绝重印、再版的,著作权人有权终止合同。

lavenderdale : 2007-08-01#516
回复: 经济生活中的英语词汇

Article 32 A copyright owner who delivers his work to a newspaper or magazine publisher for publication and does not receive the notice of the newspaper publisher's decision to publish his work within 15 days from the date of delivery or the notice of the magazine publisher's decision to publish his work within 30 days from the date of delivery may deliver the same work to another newspaper or magazine publisher for publication, unless both the parties agreed otherwise.   

第三十二条 著作权人向报社、期刊社投稿的,自稿件发出之日起十五日内未收到报社通知决定刊登的,或者自稿件发出之日起三十日内未收到期刊社通知决定刊登的,可以将同一作品向其他报社、期刊社投稿。双方另有约定的除外。

lavenderdale : 2007-08-01#517
回复: 经济生活中的英语词汇

After a work is published, other newspapers or magazines may reprint it or print it as an abstract or as reference materials, except where the copyright owner has declared that reprinting or excerpting is not allowed, however, compensation shall be paid to the copyright owner according to the regulations.   


作品刊登后,除著作权人声明不得转载、摘编的外,其他报刊可以转载或者作为文摘、资料刊登,但应当按照规定向著作权人支付报酬。

lavenderdale : 2007-08-01#518
回复: 经济生活中的英语词汇

Article 33 Book publishers may modify or abridge works with the license of authors.   

第三十三条 图书出版者经作者许可,可以对作品修改、删节。
Newspaper or magazine publishers may modify or abridge the words of works. The modification to the contents shall be in possession of the license of authors.   

报社、期刊社可以对作品作文字性修改、删节。对内容的修改,应当经作者许可。

lavenderdale : 2007-08-01#519
回复: 经济生活中的英语词汇

Article 34 Publication of a work derived from adaptation, translation, annotation, arrangement or compilation of the preexistent work shall be in possession of the license of both the copyright owner of the work derived from adaptation, translation, annotation, arrangement or compilation and the copyright owner of the preexistent work, and shall be subject to the payment of compensation.   

第三十四条 出版改编、翻译、注释、整理、汇编已有作品而产生的作品,应当取得改编、翻译、注释、整理、汇编作品的著作权人和原作品的著作权人许可,并支付报酬。

lavenderdale : 2007-08-01#520
回复: 经济生活中的英语词汇

Article 35 Publishers have the right to license or prohibit others to use the typographical arrangement of books or magazines they published.   
第三十五条 出版者有权许可或者禁止他人使用其出版的图书、期刊的版式设计。

Term of protection for the right conferred by the paragraph above shall be 10 years and expires on December 31 of the tenth year after the first publication of the book or magazine.   

前款规定的权利的保护期为十年,截止于使用该版式设计的图书、期刊首次出版后第十年的12月31日。

lavenderdale : 2007-08-01#521
回复: 经济生活中的英语词汇

Section 2 Performance 第二节 表 演
Article 36 In using a work of another for performance, the performer (performing individual or unit) shall acquire the license of the copyright owner and pay compensation thereto. In organizing a performance, the organizer shall acquire the license of the copyright owner and pay compensation thereto.  

 第三十六条 使用他人作品演出,表演者(演员、演出单位)应当取得著作权人许可,并支付报酬。演出组织者组织演出,由该组织者取得著作权人许可,并支付报酬。

Performance of a work derived from adaptation, translation, annotation or arrangement of the preexistent work shall be in possession of the license of both the copyright owner of the work derived from adaptation, translation, annotation, arrangement or compilation and the copyright owner of the preexistent work and shall be subject to the payment of compensation.   

使用改编、翻译、注释、整理已有作品而产生的作品进行演出,应当取得改编、翻译、注释、整理作品的著作权人和原作品的著作权人许可,并支付报酬。

lavenderdale : 2007-08-01#522
回复: 经济生活中的英语词汇

Article 37 Performers shall enjoy the following rights in relation to their performance:  
 第三十七条 表演者对其表演享有下列权利:
1. To indicate their identity;   
(一)表明表演者身份;
2. To safeguard the image inherent in their performance from distortion;   
(二)保护表演形象不受歪曲;
3. To license others to broadcast on the site and transmit in public their performance and to get compensation; and  
 (三)许可他人从现场直播和公开传送其现场表演,并获得报酬;
4. To license others to make sound or visual recordings and to get compensation;   
(四)许可他人录音录像,并获得报酬;
5. To license others to reproduce or distribute sound or visual recording products on which their performance is fixed and to get compensation; and  
 (五)许可他人复制、发行录有其表演的录音录像制品,并获得报酬;
6. To license others to make information network dissemination of their performance to the public and to get compensation.  
 (六)许可他人通过信息网络向公众传播其表演,并获得报酬。
In addition, the licensee who uses a work in the form specified in subparagraphs 3-6 of the paragraph above shall acquire the license of the copyright owner and pay compensation thereto.   
被许可人以前款第(三)项至第(六)项规定的方式使用作品,还应当取得著作权人许可,并支付报酬。

lavenderdale : 2007-08-01#523
回复: 经济生活中的英语词汇

Article 38 Term of protection for the rights referred to in subparagraphs 1-2 of paragraph 1 of Article 37 of this Law shall not be restricted.   

第三十八条 本法第三十七条第一款第(一)项、第(二)项规定的权利的保护期不受限制。

Term of protection for the rights referred to in subparagraphs 3-6 of paragraph 1 of Article 37 of this Law shall be 50 years and expires on December 31 of the fiftieth year after the performance was made.   
本法第三十七条第一款第(三)项至第(六)项规定的权利的保护期为五十年,截止于该表演发生后第五十年的12月31日。

lavenderdale : 2007-08-01#524
回复: 经济生活中的英语词汇

Section 3 Sound or Visual Recording
第三节 录音录像


Article 39 In using a work of another for making a sound or visual recording product, the sound or visual recording producer shall acquire the license of the copyright owner and pay compensation thereto.   
第三十九条 录音录像制作者使用他人作品制作录音录像制品,应当取得著作权人许可,并支付报酬。

In using a work derived from adaptation, translation, annotation or arrangement of the preexistent work, the sound or visual recording producer shall acquire the license of both the copyright owner of the work derived from adaptation, translation, annotation or arrangement and the copyright owner of the preexistent work, and pay compensation thereto.   
录音录像制作者使用改编、翻译、注释、整理已有作品而产生的作品,应当取得改编、翻译、注释、整理作品的著作权人和原作品著作权人许可,并支付报酬。


In using a music work lawfully fixed by another as the sound recording work for making a sound recording product, the sound recording producer may be allowed to acquire no license from the copyright owner, however, he shall pay compensation according to the regulations; if the copyright owner has declared that the use of his work is not allowed, the work may not be used.   

录音制作者使用他人已经合法录制为录音制品的音乐作品制作录音制品,可以不经著作权人许可,但应当按照规定支付报酬;著作权人声明不许使用的不得使用。

lavenderdale : 2007-08-01#525
回复: 经济生活中的英语词汇

Article 40 In making a sound or visual recording product, the sound or visual recording producer shall conclude a contract with the performer and pay compensation thereto.   第四十条 录音录像制作者制作录音录像制品,应当同表演者订立合同,并支付报酬。
Article 41 Sound or visual recording producers shall enjoy the right to license others to reproduce, distribute, lend and disseminate to the public through information networks and the right to get compensation in relation to sound or visual recording products they produced. Term of protection for the rights shall be 50 years and expires on December 31 of the fiftieth year after the product was first made.   

第四十一条 录音录像制作者对其制作的录音录像制品,享有许可他人复制、发行、出租、通过信息网络向公众传播并获得报酬的权利;权利的保护期为五十年,截止于该制品首次制作完成后第五十年的12月31日。

lavenderdale : 2007-08-01#526
回复: 经济生活中的英语词汇

In addition, the licensee who reproduces, distributes or disseminates to the public through information networks shall acquire the license of both the copyright owner and the performer and pay compensation thereto.   

被许可人复制、发行、通过信息网络向公众传播录音录像制品,还应当取得著作权人、表演者许可,并支付报酬。

lavenderdale : 2007-08-01#527
回复: 经济生活中的英语词汇

Section 4 Broadcast of Radio or Television Stations 第四节 广播电台、电视台播放
Article 42 In broadcasting an unpublished work of another, the radio or television station shall acquire the license of the copyright owner and pay compensation thereto.   

第四十二条 广播电台、电视台播放他人未发表的作品,应当取得著作权人许可,并支付报酬。
In broadcasting a published work of another, the radio or television station may be allowed to acquire no license from the copyright owner, however, it shall pay compensation thereto.  

 广播电台、电视台播放他人已发表的作品,可以不经著作权人许可,但应当支付报酬。

lavenderdale : 2007-08-01#528
回复: 经济生活中的英语词汇

Article 43 In broadcasting a published sound recording product, the radio or television station may be allowed to acquire no license from the copyright owner, however, it shall pay compensation thereto, unless otherwise agreed by the parties concerned. The State Council shall formulate the concrete measures therefor.   

第四十三条 广播电台、电视台播放已经出版的录音制品,可以不经著作权人许可,但应当支付报酬。当事人另有约定的除外。具体办法由国务院规定。

lavenderdale : 2007-08-01#529
回复: 经济生活中的英语词汇

Article 44 Radio or television stations shall enjoy the right to prohibit the following unlicensed acts:   

第四十四条 广播电台、电视台有权禁止未经其许可的下列行为:

1. To replay their radio or television programs; and   

(一)将其播放的广播、电视转播;
2. To fix their radio or television programs on any sound or visual medium and to reproduce any sound or visual medium.  

 (二)将其播放的广播、电视录制在音像载体上以及复制音像载体。
Term of protection for the right referred to in the paragraph above shall be 50 years and expires on December 31 of the fiftieth year after the radio or television programs were first broadcast.   

前款规定的权利的保护期为五十年,截止于该广播、电视首次播放后第五十年的12月31日。

lavenderdale : 2007-08-01#530
回复: 经济生活中的英语词汇

Article 45 In broadcasting a cinematographic work of another, a work created by virtue of the analogous method of film production or a visual recording product, the television station shall acquire the license of the film or visual recording producer and pay compensation thereto; in addition, in broadcasting a visual recording work of another, the station shall acquire the license of the copyright owner and pay compensation thereto.  


 第四十五条 电视台播放他人的电影作品和以类似摄制电影的方法创作的作品、录像制品,应当取得制片者或者录像制作者许可,并支付报酬;播放他人的录像制品,还应当取得著作权人许可,并支付报酬

lavenderdale : 2007-08-01#531
回复: 经济生活中的英语词汇

Chapter V Legal Responsibility and Measures
第五章 法律责任和执法措施

Article 46 Any of the following acts of infringement shall, depending on its circumstances, be demanded for civil responsibility such as cease of the infringement, elimination of effects, public apology and compensation for loss:   

第四十六条 有下列侵权行为的,应当根据情况,承担停止侵害、消除影响、赔礼道歉、赔偿损失等民事责任:

lavenderdale : 2007-08-01#532
回复: 经济生活中的英语词汇

1. Without the license of the copyright owner, to publish his work;   
(一)未经著作权人许可,发表其作品的;

2. Without the license of other joint authors, to publish their collective work as a work created solely by oneself;   
(二)未经合作作者许可,将与他人合作创作的作品当作自己单独创作的作品发表的;

3. When a person has not participate in the creation, to indicate his name on a work of another for seeking personal fame and interests;   
(三)没有参加创作,为谋取个人名利,在他人作品上署名的;

4. To distort or mutilate a work of another;   
(四)歪曲、篡改他人作品的;

5. To plagiarize a work of another;   
(五)剽窃他人作品的;

6. Without the license of the copyright owner, to use his work by exhibition, film production or analogous method of film production or by adaptation, translation or annotation, unless this Law provided otherwise;   
(六)未经著作权人许可,以展览、摄制电影和以类似摄制电影的方法使用作品,或者以改编、翻译、注释等方式使用作品的,本法另有规定的除外;

7. Without due compensation, to use a work of another;   
(七)使用他人作品,应当支付报酬而未支付的;

8. Without the license of the copyright owner of a cinematographic work, a work created by virtue of the analogous method of film production, computer software, sound or visual recording product or the copyright-related owner, to lend a work or sound or visual recording product, unless this Law provided otherwise;   

(八)未经电影作品和以类似摄制电影的方法创作的作品、计算机软件、录音录像制品的著作权人或者与著作权有关的权利人许可,出租其作品或者录音录像制品的,本法另有规定的除外;

9. Without the license of the publisher, to use the typographical arrangement of a book or magazine he published;
(九)未经出版者许可,使用其出版的图书、期刊的版式设计的;

10. Without the license of the performer, to broadcast on the site, to transmit in public, or to record, his performance; or   

(十)未经表演者许可,从现场直播或者公开传送其现场表演,或者录制其表演的;

11. Other acts of infringement of copyright and copyright-related rights.   
(十一)其他侵犯著作权以及与著作权有关的权益的行为。

lavenderdale : 2007-08-01#533
回复: 经济生活中的英语词汇

Article 47 Any of the following acts of infringement shall, depending on its circumstances, be demanded for civil responsibility such as cease of the infringement, elimination of effects, public apology or compensation for loss; if the act causes a damage to the public interests simultaneously, the copyright administration department may order the person committing the act to stop the act of infringement, confiscate his illegal gains, confiscate and destroy the infringing copies and impose a fine thereon; if the circumstances are serious, the copyright administration department may also confiscate the key materials, tools and equipment mainly used for making infringing copies; and if the act constitutes a crime, criminal responsibility shall be demanded according to law:   

第四十七条 有下列侵权行为的,应当根据情况,承担停止侵害、消除影响、赔礼道歉、赔偿损失等民事责任;同时损害公共利益的,可以由著作权行政管理部门责令停止侵权行为,没收违法所得,没收、销毁侵权复制品,并可处以罚款;情节严重的,著作权行政管理部门还可以没收主要用于制作侵权复制品的材料、工具、设备等;构成犯罪的,依法追究刑事责任:

lavenderdale : 2007-08-01#534
回复: 经济生活中的英语词汇

1. Without the license of the copyright owner, to reproduce, distribute, perform, show, broadcast, compile or disseminate to the public through information networks his work, unless this Law provided otherwise;   

(一)未经著作权人许可,复制、发行、表演、放映、广播、汇编、通过信息网络向公众传播其作品的,本法另有规定的除外;

2. To publish a book in which the exclusive right of publication shall vest in another;   
(二)出版他人享有专有出版权的图书的;

3. Without the license of the performer, to reproduce or distribute a sound or visual recording product on which his performance was fixed or to disseminate his performance to the public through information networks, unless this Law provided otherwise;   

(三)未经表演者许可,复制、发行录有其表演的录音录像制品,或者通过信息网络向公众传播其表演的,本法另有规定的除外;

4. Without the license of the producer, to reproduce, distribute or disseminate a sound or visual recording product to the public through information networks, unless this Law provided otherwise;  

 (四)未经录音录像制作者许可,复制、发行、通过信息网络向公众传播其制作的录音录像制品的,本法另有规定的除外;

5. Without the license, to broadcast or reproduce a radio or television program, unless this Law provided otherwise;   

(五)未经许可,播放或者复制广播、电视的,本法另有规定的除外;


6. Without the license of the copyright owner or copyright-related right owner, intentionally to escape or infringe the technical measures adopted by the right owner for protecting the copyright or copyright-related rights in his work or sound or visual recording product, unless laws and administrative regulations provided otherwise;  
 (六)未经著作权人或者与著作权有关的权利人许可,故意避开或者破坏权利人为其作品、录音录像制品等采取的保护著作权或者与著作权有关的权利的技术措施的,法律、行政法规另有规定的除外;


7. Without the license of the copyright owner or copyright-related right owner, intentionally to cancel or alter electric data for management of his work or sound or visual recording product, unless laws and administrative regulations provided otherwise; or  

 (七)未经著作权人或者与著作权有关的权利人许可,故意删除或者改变作品、录音录像制品等的权利管理电子信息的,法律、行政法规另有规定的除外;
8. To produce or sell a work on which the author's name is forged.   
(八)制作、出售假冒他人署名的作品的。

lavenderdale : 2007-08-01#535
回复: 经济生活中的英语词汇

Article 48 If a copyright or copyright-related right is infringed, compensation shall be paid according to the actual loss of the right owner by the person who made the infringement; if the computation of the actual loss is difficult, compensation may be paid according to the illegal gains of the person who made the infringement. The compensation shall also include the reasonable expenses of the right owner for preventing the act of infringement.  

 第四十八条 侵犯著作权或者与著作权有关的权利的,侵权人应当按照权利人的实际损失给予赔偿;实际损失难以计算的,可以按照侵权人的违法所得给予赔偿。赔偿数额还应当包括权利人为制止侵权行为所支付的合理开支。

If the actual loss of the right owner or the illegal gains of the person who made the infringement could not be ascertained, the people's court shall judge the compensation not exceeding 500,000 yuan depending on the circumstances of the act of infringement.   

权利人的实际损失或者侵权人的违法所得不能确定的,由人民法院根据侵权行为的情节,判决给予五十万元以下的赔偿

lavenderdale : 2007-08-01#536
回复: 经济生活中的英语词汇

Article 49 A copyright owner or copyright-related right owner who has evidence to establish that another person is committing or will commit an act of infringing his right, which could cause a remediless loss to his legitimate rights and interests if the act is not prevented immediately, may apply to a people's court for adopting such measures as order to stop the relevant act and property preservation before he initiates an action.   

第四十九条 著作权人或者与著作权有关的权利人有证据证明他人正在实施或者即将实施侵犯其权利的行为,如不及时制止将会使其合法权益受到难以弥补的损害的,可以在起诉前向人民法院申请采取责令停止有关行为和财产保全的措施。

When the people's court deals with the application mentioned in the paragraph above, the provisions of Articles 93-96 and Article 99 of the Civil Procedure Law of the People's Republic of China shall apply thereto.   

人民法院处理前款申请,适用《中华人民共和国民事诉讼法》第九十三条至第九十六条和第九十九条的规定。

lavenderdale : 2007-08-01#537
回复: 经济生活中的英语词汇

Article 50 For the purpose of preventing the act of infringement and under the circumstances where the evidence could be lost or is difficult to obtain afterwards, the copyright owner or copyright-related right owner may apply to a people's court for evidence preservation before he initiates an action.   

第五十条 为制止侵权行为,在证据可能灭失或者以后难以取得的情况下,著作权人或者与著作权有关的权利人可以在起诉前向人民法院申请保全证据。

The people's court must make the judge within 48 hours after it accepts an application; the measures of preservation, if judged, shall be implemented without delay.   

人民法院接受申请后,必须在四十八小时内作出裁定;裁定采取保全措施的,应当立即开始执行。

The people's court may order the applicant to provide a guarantee, if the latter fails to respond, the court shall deny the application.
  
人民法院可以责令申请人提供担保,申请人不提供担保的,驳回申请。


If the applicant fails to initiate the action within 15 days after the people's court has adopted the measures of preservation, the latter shall terminate the measures of preservation.   

申请人在人民法院采取保全措施后十五日内不起诉的,人民法院应当解除保全措施。

lavenderdale : 2007-08-01#538
回复: 经济生活中的英语词汇

Article 51 When trying a case, the people's court may confiscate the illegal gains, infringing copies and materials for the activities of infringement of copyright or copyright-related rights.  

 第五十一条 人民法院审理案件,对于侵犯著作权或者与著作权有关的权利的,可以没收违法所得、侵权复制品以及进行违法活动的财物。

lavenderdale : 2007-08-01#539
回复: 经济生活中的英语词汇

Article 52 The publisher or producer of a copy who fails to establish that his publication or production is in possession of lawful authorization, the distributor of a copy or the lender of the copy of a cinematographic work, a work created by virtue of the analogous method of film production, computer software, sound or visual recording product who fails to establish that his distribution or lease is in possession of lawful sources, shall bear legal responsibility.  

 第五十二条 复制品的出版者、制作者不能证明其出版、制作有合法授权的,复制品的发行者或者电影作品或者以类似摄制电影的方法创作的作品、计算机软件、录音录像制品的复制品的出租者不能证明其发行、出租的复制品有合法来源的,应当承担法律责任。

lavenderdale : 2007-08-01#540
回复: 经济生活中的英语词汇

Article 53 A party concerned who fails to perform his contractual obligations or performs obligations in a manner which is not in conformity with the agreed terms shall bear civil responsibility according to the provisions of relevant laws such as the General Principles of the Civil Law of the People's Republic of China and the Contract Law of the People's Republic of China.  

 第五十三条 当事人不履行合同义务或者履行合同义务不符合约定条件的,应当依照《中华人民共和国民法通则》、《中华人民共和国合同法》等有关法律规定承担民事责任。

lavenderdale : 2007-08-01#541
回复: 经济生活中的英语词汇

Article 54 A copyright dispute may be mediated and also, may be filed with an arbitration organization for arbitration according to the arbitration agreement concluded by the parties concerned or the arbitration clause in the copyright contract.  

 第五十四条 著作权纠纷可以调解,也可以根据当事人达成的书面仲裁协议或者著作权合同中的仲裁条款,向仲裁机构申请仲裁。

The party concerned who fails both to reach an arbitration agreement and to stipulate the arbitration clause in the copyright contract may initiate an action directly before a people's court.   

当事人没有书面仲裁协议,也没有在著作权合同中订立仲裁条款的,可以直接向人民法院起诉。

lavenderdale : 2007-08-01#542
回复: 经济生活中的英语词汇

Article 55 A party concerned who disagrees with an administrative penalty may initiate an action before a people's court within three months from the date of receiving the written decision of penalty. If the party concerned fails both to initiate an action and to comply with the decision as scheduled, the copyright administration department may apply to a people's court for implementation.  

 第五十五条 当事人对行政处罚不服的,可以自收到行政处罚决定书之日起三个月内向人民法院起诉,期满不起诉又不履行的,著作权行政管理部门可以申请人民法院执行。

lavenderdale : 2007-08-01#543
回复: 经济生活中的英语词汇

Chapter VI Supplementary Provisions 第六章 附 则
Article 56 In this Law, the right of writing shall be the copyright.   
第五十六条 本法所称的著作权即版权。
Article 57 In Article 2 of this Law, "published" means the reproduction and distribution of a work.  
 第五十七条 本法第二条所称的出版,指作品的复制、发行。

lavenderdale : 2007-08-01#544
回复: 经济生活中的英语词汇

Article 58 The measures for protecting computer software and the right of information network dissemination shall be formulated by the State Council separately.   第五十八条 计算机软件、信息网络传播权的保护办法由国务院另行规定。
Article 59 The rights conferred by this Law to copyright owners, publishers, performers, sound or visual recording producers, radio stations and television stations shall be protected according to this Law if their term of protection set out by this Law has not expired on the day of entry into force of this Law.   

第五十九条 本法规定的著作权人和出版者、表演者、录音录像制作者、广播电台、电视台的权利,在本法施行之日尚未超过本法规定的保护期的,依照本法予以保护。
Any acts of infringement or breach of contract committed prior to the entry into force of this Law shall be treated according to the relevant regulations and policies in force at the time when they were committed.   

本法施行前发生的侵权或者违约行为,依照侵权或者违约行为发生时的有关规定和政策处理。

Article 60 The Law shall be implemented as of June 1, 1991.   第六十条 本法自1991年6月1日起施行。

lavenderdale : 2007-08-01#545
回复: 经济生活中的英语词汇

中华人民共和国会计法(1999年修订本)

中华人民共和国主席令 第二十四号

《中华人民共和国会计法》已由中华人民共和国第九届全国人民代表大会常务委员会第十二次会议于1999年10月31日修订通过,现将修订后的《中华人民共和国会计法》公布,自2000年7月1日起施行。
中华人民共和国主席 江泽民 
1999年10月31日

Accounting Law of the PRC
(Revised at the 12th Meeting of the Standing Committee of the Ninth National People's Congress on October 31,1999,and promulgated by the Order No.24 of the President of the People's Republic of China .This Law shall come into force as of the date of July 1,2000)
颁布日期:19991031  实施日期:20000701  颁布单位:全国人大常委会

lavenderdale : 2007-08-01#546
回复: 经济生活中的英语词汇

目 录Contents
  第一章 总  则Chapter I General Provisions
  第二章 会计核算Chapter II Accounting Practice
  第三章 公司、企业会计核算的特别规定Chapter III Special Provisions on Accounting Practice of Companies and Enterprises
  

第四章 会计监督Chapter IV Accounting Supervision
第五章 会计机构和会计人员Chapter V Accounting offices and Accounting Personnel
第六章 法律责任Chapter VI Legal Liability
第七章 附  则 Chapter VII Supplementary Provisions

lavenderdale : 2007-08-01#547
回复: 经济生活中的英语词汇

第一章 总  则
  Chapter I General Provisions
第一条 为了规范会计行为,保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序,制定本法。
Article 1 This Law is enacted for the purposes of standardizing accounting behavior, ensuring the authenticity and completeness of accounting documents, strengthening economic management and financial management, improving economic effects and safeguarding the order of socialist market economy.
第二条 国家机关、社会团体、公司、企业、事业单位和其他组织(以下统称单位)必须依照本法办理会计事务。
Article 2 State organs, associations, companies, enterprises, institutions and other organizations (hereinafter uniformly referred to as units )must, in handling accounting affairs, abide by this Law.

lavenderdale : 2007-08-01#548
回复: 经济生活中的英语词汇

第三条 各单位必须依法设置会计帐簿,并保证其真实、完整。

Article 3 Every unit must set up account books in accordance with law and ensure that they are authentic and complete.

第四条 单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。
Article 4 The person in charge of a unit shall be responsible for the authenticity and completeness of the accounting work and accounting documents of his own unit

lavenderdale : 2007-08-01#549
回复: 经济生活中的英语词汇

第五条 会计机构、会计人员依照本法规定进行会计核算,实行会计监督。
任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计帐簿和其他会计资料,提供虚假财务会计报告。
Article 5 Accounting offices and accounting personnel shall conduct accounting practice and exercise accounting supervision in accordance with this Law.
No unit or individual may, by any means, incite, instigate or forcibly order accounting offices or accounting personnel to forge or alter accounting vouchers, account books and other accounting documents or submit false financial and accounting reports.

任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复
No unit or individual may be allowed to persecute or retaliate against the accounting personnel who perform their functions and duties in accordance with law and oppose the acts in violation of this Law.

第六条 对认真执行本法,忠于职守,坚持原则,做出显著成绩的会计人员,给予精神的或者物质的奖励。
Article 6 The accounting personnel who make notable achievements in earnestly implementing this Law, devoting themselves to their duties and adhering to principles are to be given spiritual or material awards.

lavenderdale : 2007-08-01#550
回复: 经济生活中的英语词汇

第七条 国务院财政部门主管全国的会计工作。
Article 7 The financial department of the State Council takes charge of the accounting work throughout the country .
县级以上地方各级人民政府财政部门管理行政区域内的会计工作。
The financial departments of the local people's governments at or above the county level administer the accounting work of their respective administrative areas.第八条 国家实行统一的会计制度。国家统一的会计制度由国务院财政部门根据本法制定并公布。
 Article 8 The State shall exercise a uniform accounting system. The uniform accounting system of the State shall be formulated and promulgated by the financial department of the State Council in accordance with this Law.
国务院有关部门可以依照本法和国家统一的会计制度制定对会计核算和会计监督有特殊要求的行业实施国家统一的会计制度的具体办法或者补充规定,报国务院财政部门审核批准。
Relevant departments of the State Council may, in accordance with this law and the uniform accounting system of the State,formulate specific measures or supplementary provisions for the implementation of the uniform accounting system of the State applied in the sectors which have specific requirements for accounting practice and accounting supervision,and submit them to the financial department of the State Council for examination and approval.
中国人民解放军总后勤部可以依照本法和国家统一的会计制度制定军队实施国家统一的会计制度的具体办法,国务院财政部门备案
The General Logistics Department of the Chinese People's liberation Army may, in accordance with this Law and the uniform accounting system of the State, formulate specific measures for the implementation in the Army of the uniform accounting system of the State,and submit them to the financial department of the State Council for the record.

lavenderdale : 2007-08-01#551
回复: 经济生活中的英语词汇

第二章 会计核算
  Chapter II Accounting Practice​
第九条 各单位必须根据实际发生的经济业务事项进行会计核算,填制会计凭证,登记会计帐簿,编制财务会计报告。
 Article 9 Every unit must,according to the economic transaction and operational matters which actually occur,conduct accounting, draw up accounting documents,enter account books and prepare financial and accounting reports .
任何单位不得以虚假的经济业务事项或者资料进行会计核算。
No unit may conduct accounting with false economic transaction and operational matters or data .

lavenderdale : 2007-08-01#552
回复: 经济生活中的英语词汇

第十条 下列经济业务事项,应当办理会计手续,进行会计核算:
Article 10 Accounting procedures shall be undertaken and accounting practice conducted with respect to the following economic transaction and operational matters:
(一)款项和有价证券的收付
(1) receipts and disbursement of cash holdings and valuable securities;
(二)财物的收发、增减和使用;
(2) receipts,issuance, additions, reductions and use of money and articles of properties;
(三)债权债务的发生和结算;
(3) creation and settlement of debts and claims;
(四)资本、基金的增减;
(4) increases and decreases of capital and funds;
(五)收入、支出、费用、成本的计算;
(5) computation of revenue, expenditures, expenses and costs;
(六)财务成果的计算和处理;
(6) computation and arrangement of financial results;
(七)需要办理会计手续、进行会计核算的其他事项。

(7) other matters that are subject to accounting procedures and accounting practice.

lavenderdale : 2007-08-01#553
回复: 经济生活中的英语词汇

第十一条 会计年度自公历1月1日起至12月31日止。
 Article 11 A fiscal year starts on January 1 and ends on December 31 of the Gregorian calendar.
第十二条 会计核算以人民币为记帐本位币。
Article 12 Renminbi is used as the base currency for bookkeeping in accounting practice.
业务收支以人民币以外的货币为主的单位,可以选定其中一种货币作为记帐本位币,但是编报的财务会计报告应当折算为人民币
The units whose receipts and expenditures are conducted chiefly in currencies other than Renminbi may select one of them as the base currency for bookkeeping, but the financial and accounting reports prepared shall be reflected in Renminbi converted from the foreign currency.

lavenderdale : 2007-08-01#554
回复: 经济生活中的英语词汇

第十三条 会计凭证、会计帐簿、财务会计报告和其他会计资料,必须符合国家统一的会计制度的规定。
 Article 13 Accounting vouchers, account books, financial and accounting reports and other accounting documents must conform to the provisions of the uniform accounting system of the state.
使用电子计算机进行会计核算的,其软件及其生成的会计凭证、会计帐簿、财务会计报告和其他会计资料,也必须符合国家统一的会计制度的规定。
任何单位和个人不得伪造、变造会计凭证、会计帐簿及其他会计资料,不得提供虚假的财务会计报告。

Where the accounting practice is conducted with computers, the software thereof and the accounting vouchers, account books, financial and accounting reports and other accounting documents produced therefrom, must also conform to the provisions of the uniform accounting system of the State.
  No unit or individual may forge or alter accounting vouchers, account books and other accounting documents, nor submit false financial and accounting reports .

lavenderdale : 2007-08-01#555
回复: 经济生活中的英语词汇

第十四条 会计凭证包括原始凭证和记帐凭证。
Article 14 Accounting vouchers shall include original vouchers and recording vouchers.
办理本法第十条所列的经济业务事项,必须填制或者取得原始凭证并及时送交会计机构。
In handling the economic transaction and operational matters stipulated in Article 10 of this Law, original vouchers must be drawn up or obtained, and then promptly filed with the accounting offices.

会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核,对不真实、不合法的原始凭证有权不予接受,并向单位负责人报告;对记载不准确、不完整的原始凭证予以退回,并要求按照国家统一的会计制度的规定更正、补充。
Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the State, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the units; return the inaccurate or incomplete original vouchers and require to make corrections or supplements in accordance with the provisions of the uniform accounting system of the State.
原始凭证记载的各项内容均不得涂改;原始凭证有错误的,应当由出具单位重开或者更正,更正处应当加盖出具单位印章。原始凭证金额有错误的,应当由出具单位重开,不得在原始凭证上更正。
记帐凭证应当根据经过审核的原始凭证及有关资料编制。
The items entered into original vouchers may not be altered; where there are errors in the original vouchers, the drawing units shall draw up new vouchers or make corrections, the seals of drawing units shall be stamped in the place of corrections. Where there are errors with respect to amount, the drawing units shall draw up new vouchers, and may not make any corrections on the original vouchers.Recording vouchers shall be prepared on the basis of the examined original vouchers and other related materials.

lavenderdale : 2007-08-01#556
回复: 经济生活中的英语词汇

第十五条 会计帐簿登记,必须以经过审核的会计凭证为依据,并符合有关法律、行政法规和国家统一的会计制度的规定。会计帐簿包括总帐、明细帐、日记帐和其他辅助性帐簿。
Article 15 Account book entries must be conducted on the basis of the examined accounting vouchers and conform to the provisions of relevant laws,administrative regulations and the uniform accounting system of the State. Account books include general ledgers, detail ledgers, daily books and other auxiliary account books.

会计帐簿应当按照连续编号的页码顺序登记。会计帐簿记录发生错误或者隔页、缺号、跳行的,应当按照国家统一的会计制度规定的方法更正,并由会计人员和会计机构负责人(会计主管人员)在更正处盖章。Account books shall be entered in accordance with the order of pages consecutively numbered.[/COLOR] Where there are errors or page partition, number shortage or line skip, corrections shall be made in accordance with the methods stipulated in the uniform accounting system of the State, and sealed by the accounting personnel, the person in charge of the accounting office (the accountant in charge) in the place of corrections.

使用电子计算机进行会计核算的,其会计帐簿的登记、更正,应当符合国家统一的会计制度的规定。
Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the State.

lavenderdale : 2007-08-01#557
回复: 经济生活中的英语词汇

第十六条 各单位发生的各项经济业务事项应当在依法设置的会计帐簿上统一登记、核算,不得违反本法和国家统一的会计制度的规定私设会计帐簿登记、核算。
Article 16 The economic transaction and operational matters conducted by every unit shall be entered and calculated uniformly in the account books set up according to law and may not be entered or calculated in the account books set up secretly in violation of the provisions of this Law and the uniform accounting system of the State.

lavenderdale : 2007-08-01#558
回复: 经济生活中的英语词汇

第十七条 各单位应当定期将会计帐簿记录与实物、款项及有关资料相互核对,保证会计帐簿记录与实物及款项的实有数额相符、会计帐簿记录与会计凭证的有关内容相符、会计帐簿之间相对应的记录相符、会计帐簿记录与会计报表的有关内容相符。

 Article 17 Every unit shall regularly check the accounting records with physical assets, cash holdings and relevant information and ensure that accounting records conform to the actual amount of the physical assets and cash holdings, accounting records conform to the relevant contents of the accounting vouchers, accounting records conform to one another and accounting records conform to the relevant contents of the accounting statements.

lavenderdale : 2007-08-01#559
回复: 经济生活中的英语词汇

第十八条 各单位采用的会计处理方法,前后各期应当一致,不得随意变更;确有必要变更的,应当按照国家统一的会计制度的规定变更,并将变更的原因、情况及影响在财务会计报告中说明。

Article 18 Accounting arrangement methods adopted by every unit shall remain consistent from one period to another and may not be arbitrarily changed. Where changes are absolutely necessary, the changes shall be made in accordance with the provisions of the uniform accounting system of the State, and the reasons circumstances and effects of the changes shall be explained in the financial and accounting reports.

lavenderdale : 2007-08-01#560
回复: 经济生活中的英语词汇

第十九条 单位提供的担保、未决诉讼或有事项,应当按照国家统一的会计制度的规定,在财务会计报告中予以说明。

Article 19 Probable matters such as guaranty provided by the units or pending lawsuit of the units, etc. shall be explained in the financial and accounting reports in accordance with the provisions of the uniform accounting system of the State.

lavenderdale : 2007-08-01#561
回复: 经济生活中的英语词汇

第二十条 财务会计报告应当根据经过审核的会计帐簿记录和有关资料编制,并符合本法和国家统一的会计制度关于财务会计报告的编制要求、提供对象和提供期限的规定;其他法律、行政法规另有规定的,从其规定。
 Article 20 Financial and accounting reports shall be prepared on the basis of the examined accounting book records and relevant documents. They must be in conformity with the provisions of this Law and the uniform accounting system of the State on matters relating to the requirements for the preparation thereof, to whom they are required to be submitted, and the time limit within which they must be submitted to. Where other laws or administrative regulations stipulated otherwise, such provisions shall be applied.

财务会计报告由会计报表、会计报表附注和财务情况说明书组成。向不同的会计资料使用者提供的财务会计报告,其编制依据应当一致。有关法律、行政法规规定会计报表、会计报表附注和财务情况说明书须经注册会计师审计的,注册会计师及其所在的会计师事务所出具的审计报告应当随同财务会计报告一并提供。
 Financial and accounting reports are composed of accounting statements, the affiliated notes to the accounting statements and the explanatory statements on financial conditions. The basis for the preparation of financial documents and accounting reports provided for different users of accounting shall be consistent. Where the relevant laws or administrative regulations stipulate that the accounting statements, the affiliated notes thereto and the explanatory statements on financial conditions are subject to audit by certified public accountants, the auditing reports issued by the certified public accountants and the accounting firms which the certified public accountants belong to shall be submitted together with the financial and accounting reports.

lavenderdale : 2007-08-02#562
回复: 经济生活中的英语词汇

第二十一条 财务会计报告应当由单位负责人主管会计工作的负责人会计机构负责人(会计主管人员)签名并盖章;设置总会计师的单位,还须由总会计师签名并盖章。
单位负责人应当保证财务会计报告真实、完整。
Article 21 Financial and accounting reports shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting office(accountant in charge).For a unit having an accountant-general, the accountant-general shall also sign and seal the financial and accounting reports.
  The person in charge of the unit shall ensure the authenticity and the completeness of the financial and accounting reports .

lavenderdale : 2007-08-02#563
回复: 经济生活中的英语词汇

第二十二条 会计记录的文字应当使用中文。在民族自治地方,会计记录可以同时使用当地通用的一种民族文字。在中华人民共和国境内的外商投资企业、外国企业和其他外国组织的会计记录可以同时使用一种外国文字。


  Article 22 The language used in accounting records shall be Chinese. In an autonomous area of minority nationalities, one minority language commonly used in the locality may be used concurrently with the Chinese language in the accounting records. The accounting records of foreign-invested enterprises, foreign enterprises and other foreign organizations within the territory of the People's Republic of China may also use one foreign language concurrently.

lavenderdale : 2007-08-02#564
回复: 经济生活中的英语词汇

第二十三条 各单位对会计凭证、会计帐簿、财务会计报告和其他会计资料应当建立档案,妥善保管。会计档案的保管期限和销毁办法,由国务院财政部门会同有关部门制定。

Article 23 Every unit shall establish archives for accounting vouchers, account books, financial and accounting reports and other accounting documents, and properly keep them. The time limit for keeping the accounting archives and the procedures for their destruction shall be formulated by the financial department of the State Council jointly with relevant departments.

lavenderdale : 2007-08-02#565
回复: 经济生活中的英语词汇

第三章 公司、企业会计核算的特别规定​
Chapter III Special Provisions on the Accounting Practice of Companies and Enterprises

  Article 24 The accounting practice of a company or an enterprise shall be in conformity with the provisions of this Chapter, in addition to the provisions of Chapter II of this Law.


第二十四条 公司、企业进行会计核算,除应当遵守本法第二章的规定外,还应当遵守本章规定。

lavenderdale : 2007-08-02#566
回复: 经济生活中的英语词汇

第二十五条 公司、企业必须根据实际发生的经济业务事项,按照国家统一的会计制度的规定确认、计量和记录资产、负债、所有者权益、收入、费用、成本和利润。

 Article 25 Companies and enterprises must confirm, calculate and record assets, debts, owners' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the State on the basis of the economic transaction and operational matters which actually occur.

lavenderdale : 2007-08-02#567
回复: 经济生活中的英语词汇

第二十六条 公司、企业进行会计核算不得有下列行为:
 Article 26 In handling accounting practice, companies and enterprises may not conduct the following acts:

(一)随意改变资产、负债、所有者权益的确认标准或者计量方法,虚列多列、不列或者少列资产、负债、所有者权益;
 (1) arbitrarily changing the criteria for the confirmation of assets, debts and owners' equities or changing methods of their calculation, fraudulently listing the assets, debts or owners' equities, listing more or less than their actual amounts, or omitting such items;
二)虚列或者隐瞒收入,推迟或者提前确认收入;
(2) fraudulently listing or concealing revenues, delaying to confirm revenues or confirming revenues in advance;
(三)随意改变费用、成本的确认标准或者计量方法,虚列、多列、不列或者少列费用、成本;
(3) arbitrarily changing the criteria for the confirmation of expenses or costs, or changing the methods of their calculation, listing the expenses and costs fraudulently, listing more or less than the actual amounts of expenses or costs, or omitting such items;
(四)随意调整利润的计算、分配方法,编造虚假利润或者隐瞒利润;
(4) making arbitrary adjustment on the methods of calculation or distribution of profits, fabricating false profits or concealing profits;
(五)违反国家统一的会计制度规定的其他行为。
(5) other acts violating the provisions of the uniform accounting system of the State.

lavenderdale : 2007-08-02#568
回复: 经济生活中的英语词汇

第四章 会计监督​
 Chapter IV Accounting Supervision
第二十七条 各单位应当建立、健全本单位内部会计监督制度。单位内部会计监督制度应当符合下列要求:
 Article 27 Every unit shall set up and improve its internal accounting supervision system. The internal accounting supervision of a unit shall meet the following requirements:
(一)记帐人员与经济业务事项和会计事项的审批人员、经办人员、财物保管人员职责权限应当明确,并相互分离、相互制约
(1) The staff making accounting records, the persons responsible for approval of economic transaction and operational matters and that responsible for accounting matters, the staff handling accounting matters and the staff handling matters for the safe-keeping of properties shall all have clear, separate responsibilities, powers and functions, and they shall check mutually;
(二)重大对外投资、资产处置、资金调度和其他重要经济业务事项的决策和执行的相互监督、相互制约程序应当明确;
(2) The procedures for mutual supervision and mutual checks on the decision-making and its implementation on important economic transaction and operational matters, such as important external investment, the disposal of assets, the operation of funds etc., shall be explicit and clear;

(三)财产清查的范围、期限和组织程序应当明确;
(3) The scope, time limit and organizational procedures for checking of properties shall be explicit and clear;
(四)对会计资料定期进行内部审计的办法和程序应当明确。
(4) The measures and procedures for regular internal auditing of accounting documents shall be explicit and clear.

lavenderdale : 2007-08-02#569
回复: 经济生活中的英语词汇

第二十八条 单位负责人应当保证会计机构、会计人员依法履行职责,不得授意、指使、强令会计机构、会计人员违法办理会计事项。
 Article 28 The person in charge of a unit shall ensure that the accounting office and the accounting personnel perform their functions legally. He may not incite, instigate or forcibly order the accounting office or the accounting personnel of the unit to handle the accounting matters illegally.
会计机构、会计人员对违反本法和国家统一的会计制度规定的会计事项,有权拒绝办理或者按照职权予以纠正。
The accounting offices and the accounting personnel have the right to refuse to handle it or to correct within their authorities the accounting matters in violation of the provisions of the uniform accounting system of the State.

lavenderdale : 2007-08-02#570
回复: 经济生活中的英语词汇

第二十九条 会计机构、会计人员发现会计帐簿记录与实物、款项及有关资料不相符的,按照国家统一的会计制度的规定有权自行处理的,应当及时处理;无权处理的,应当立即向单位负责人报告,请求查明原因,作出处理。

  Article 29 When accounting offices or accounting personnel find that the accounting book records are inconsistent with the physical assets, cash holdings or the relevant documents, and where they have the authorities to handle it on their own according to the provisions of the uniform accounting system of the State, they shall handle it timely. Where they do not have the authorities, they shall report immediately to the person in charge of the unit and request to make investigation on the causes and to handle it accordingly.

lavenderdale : 2007-08-02#571
回复: 经济生活中的英语词汇

第三十条 任何单位和个人对违反本法和国家统一的会计制度规定的行为,有权检举。收到检举的部门有权处理的,应当依法按照职责分工及时处理;无权处理的,应当及时移送有权处理的部门处理。收到检举的部门、负责处理的部门应当为检举人保密,不得将检举人姓名和检举材料转给被检举单位和被检举人个人。
 Article 30 Any unit or individual have the right to report on violations of the provisions of this Law or of the uniform accounting system of the State. Upon receiving such a report, the department having the power to deal with the violation shall, within their functions and duties, deal with it timely according to law. Where the department does not have such authority, it shall transfer the report to the competent departments to dispose. The department having received such report and the department responsible for dealing with it shall keep confidentiality for the reporting person and may not disclose the name of the reporting person, nor transfer the reporting material to the unit or the individual being reported.

lavenderdale : 2007-08-02#572
回复: 经济生活中的英语词汇

第三十一条 有关法律、行政法规规定,须经注册会计师进行审计的单位,应当向受委托的会计师事务所如实提供会计凭证、会计帐簿、财务会计报告和其他会计资料以及有关情况。
Article 31 Where a unit is subject to audit by certified public accountant in accordance with the provisions of the relevant laws and administrative regulations, the unit shall provide truthfully accounting vouchers, account books, financial and accounting reports and other accounting documents as well as the relevant information to the delegated accounting firm.
任何单位或者个人不得以任何方式要求或者示意注册会计师及其所在的会计师事务所出具不实或者不当的审计报告。
Any unit or individual may not, by any means, ask or express implicitly their intention to the certified public accountant and the accounting firm to which the certified accountant belongs to issue false or inappropriate auditing report .
财政部门有权对会计师事务所出具审计报告的程序和内容进行监督。
The financial departments shall have the authorities to supervise on the procedures of the preparation of and on the contents of the auditing report submitted by the accounting firm.

lavenderdale : 2007-08-02#573
回复: 经济生活中的英语词汇

第三十二条 财政部门对各单位的下列情况实施监督:
Article 32 The financial departments shall supervise on the following matters of every unit :
(一)是否依法设置会计帐簿;
(1) Whether accounting books are set up according to law;
(二)会计凭证、会计帐簿、财务会计报告和其他会计资料是否真实、完整;
(2) Whether accounting vouchers, account books, financial and accounting reports and other accounting documents are authentic and complete;
(三)会计核算是否符合本法和国家统一的会计制度的规定;
(3) Whether its accounting practice is in conformity with the provisions of this Law and the uniform accounting system of the state;
(四)从事会计工作的人员是否具备从业资格。
(4) Whether the accounting personnel have acquired the qualification for accountant's practice.
在对前款第(二)项所列事项实施监督,发现重大违法嫌疑时,国务院财政部门及其派出机构可以向与被监督单位有经济业务往来的单位和被监督单位开立帐户的金融机构查询有关情况,有关单位和金融机构应当给予支持。

 Where serious suspicion of violation of law is found in the process of supervision on matters listed in item (2) of the preceding paragraph, the financial department of the State Council and its agencies may inquire into the relevant facts from units that have economic transaction with the supervised unit and from financial institutions with which the supervised unit maintains accounts. Such relevant units and financial institutions shall render their assistance.

lavenderdale : 2007-08-02#574
回复: 经济生活中的英语词汇

第三十三条 财政、审计、税务、人民银行、证券监管、保险监管等部门应当依照有关法律、行政法规规定的职责,对有关单位的会计资料实施监督检查。

Article 33 Financial department, auditing department, tax administration, people's bank, department for securities administration and department for insurance administration etc., shall conduct supervision and inspection on the accounting documents of the relevant units in accordance with the provisions of the relevant laws and administrative regulations on their functions and duties.
前款所列监督检查部门对有关单位的会计资料依法实施监督检查后,应当出具检查结论。有关监督检查部门已经作出的检查结论能够满足其他监督检查部门履行本部门职责需要的,其他监督检查部门应当加以利用,避免重复查帐。
The supervision and inspection departments listed in the preceding paragraph shall provide conclusions after the supervision and inspection on the accounting documents of the relevant units have been conducted according to law. Where the conclusions made by the relevant supervision and inspection departments are sufficient to satisfy the needs of other supervision and inspection departments in performing their functions and duties, such other supervision and inspection departments shall make use of those conclusions so as to avoid repeated auditing .

lavenderdale : 2007-08-02#575
回复: 经济生活中的英语词汇

第三十四条 依法对有关单位的会计资料实施监督检查的部门及其工作人员对在监督检查中知悉的国家秘密和商业秘密负有保密义务。


  Article 34 The departments and personnel thereof conducting supervision and inspection on the accounting documents of the relevant units according to law shall have the obligation of keeping confidentiality of the State secret and commercial secret obtained in the process of supervision and inspection.

第三十五条 各单位必须依照有关法律、行政法规的规定,接受有关监督检查部门依法实施的监督检查,如实提供会计凭证、会计帐簿、财务会计报告和其他会计资料以及有关情况,不得拒绝、隐匿、谎报。

Article 35 Every unit shall, in accordance with the provisions of the relevant laws and administrative regulations, accept supervision and inspection conducted according to law by the relevant supervision and inspection departments, provide truthfully accounting vouchers, account books, financial and accounting reports as well as other accounting documents and the relevant information. It may not refuse to provide, conceal or fraudulently report those documents and the relevant information.

lavenderdale : 2007-08-02#576
回复: 经济生活中的英语词汇

第五章 会计机构和会计人员
Chapter V Accounting offices and Accounting Personnel
  
第三十六条 各单位应当根据会计业务的需要,设置会计机构,或者在有关机构中设置会计人员并指定会计主管人员;不具备设置条件的,应当委托经批准设立从事会计代理记帐业务的中介机构代理记帐。Article 36 Every unit shall, according to the needs of its accounting work, set up an accounting office, or staff a relevant office with accounting personnel and designate an accountant in charge. Where conditions do not permit, the unit shall delegate its bookkeeping to an intermediary organization which is established upon approval to engage in agency operation of accounting bookkeeping.

国有的和国有资产占控股地位或者主导地位的大、中型企业必须设置总会计师。总会计师的任职资格、任免程序、职责权限由国务院规定。
A Large or medium-sized enterprise owned by the State or in which the State-owned assets occupy a holding or leading position must have an accountant-general. The qualifications, appointment or removal procedures as well as functions and powers of the accountant-general are to be stipulated by the State Council.

lavenderdale : 2007-08-02#577
回复: 经济生活中的英语词汇

第三十七条 会计机构内部应当建立稽核制度
Article 37 An accounting office shall establish an internal auditing system.

出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务帐目的登记工作。

A cashier shall not be concurrently in charge of auditing, taking custody of accounting archives or entering the receipts, expenditure, expense or claims and debts accounts.

lavenderdale : 2007-08-02#578
回复: 经济生活中的英语词汇

第三十八条 从事会计工作的人员,必须取得会计从业资格证书。


  Article 38 A person who is engaged in accounting work must acquire an accountant's practice qualification certificate.

担任单位会计机构负责人(会计主管人员)的,除取得会计从业资格证书外,还应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。

 Anyone who is to be the person in charge of the accounting office of a unit (accountant in charge) in addition to acquiring an accountant's practice qualification certificate, shall have professional and technical title of accountant or above or have been engaged in accounting work for more than 3 years.

会计人员从业资格管理办法由国务院财政部门规定。
 Measures on the administration of accounting personnel's practice qualifications shall be stipulated by the financial department of the State Council.

lavenderdale : 2007-08-02#579
回复: 经济生活中的英语词汇

第三十九条 会计人员应当遵守职业道德,提高业务素质。对会计人员的教育和培训工作应当加强。
Article 39 Accounting personnel shall abide by professional ethics and improve their professional qualities. The work of education and training of accounting personnel shall be enhanced.

第四十条 因有提供虚假财务会计报告,做假帐,隐匿或者故意销毁会计凭证、会计帐簿、财务会计报告,贪污,挪用公款,职务侵占等与会计职务有关的违法行为被依法追究刑事责任的人员,不得取得或者重新取得会计从业资格证书。
Article 40 Persons who are investigated for criminal liabilities according to law for providing untruthful financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, account books as well as financial and accounting reports, embezzlement, misappropriating public funds, taking possession of properties by taking advantages of positions or for other illegal acts relating to their accounting positions may not acquire or acquire again accountant's practice qualification certificates.
除前款规定的人员外,因违法违纪行为被吊销会计从业资格证书的人员,自被吊销会计从业资格证书之日起五年内,不得重新取得会计从业资格证书。
Besides the persons as stipulated in the preceding paragraph, persons who have their accountant's practice qualification certificates revoked for violating laws and disciplines may not acquire the accountant's practice qualification certificates again within 5 years as of the date of the revocation of such certificates.

lavenderdale : 2007-08-02#580
回复: 经济生活中的英语词汇

第四十一条 会计人员调动工作或者离职,必须与接管人员办清交接手续。
一般会计人员办理交接手续,由会计机构负责人(会计主管人员)监交;会计机构负责人(会计主管人员)办理交接手续,由单位负责人监交,必要时主管单位可以派人会同监交

Article 41 Accounting personnel who are being transferred to other work or leaving their posts must finalize the handing-over procedures with the persons who are taking over.
  The person in charge of the accounting office (accountant in charge )shall supervise handing-over procedures for ordinary accounting personnel . The person in charge of a unit shall supervise handing-over procedures for the person in charge of the accounting office (accountant in charge); when necessary the superior administrative unit may send personnel to participate in the supervision of the handing-over.

lavenderdale : 2007-08-02#581
回复: 经济生活中的英语词汇

第六章 法律责任
  Chapter VI Legal Liability
第四十二条 违反本法规定,有下列行为之一的,由县级以上人民政府财政部门责令限期改正,可以对单位并处三千元以上五万元以下的罚款;对其直接负责的主管人员和其他直接责任人员,可以处二千元以上二万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予行政处分
Article 42 Where the provisions of this Law are violated by committing one of the following acts, the financial department of the people's government at or above the county level shall order to make corrections within a specified time limit, may simultaneously impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the unit, and may impose a fine of not less than 2,000 yuan but not more than 20,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law by the unit to which they belong or the unit concerned:
(一)不依法设置会计帐簿的;
(1) No account books are set up according to law;
(二)私设会计帐簿的;
(2) Account books are set up secretly;
(三)未按照规定填制、取得原始凭证或者填制、取得的原始凭证不符合规定的;
(3) Original vouchers are drawn up or obtained not conforming to the provisions or original vouchers drawn up or obtained are not in conformity with the provisions;
(四)以未经审核的会计凭证为依据登记会计帐簿或者登记会计帐簿不符合规定的;
(4) Account books are recorded on the basis of accounting vouchers which are not examined and verified or account books are recorded not conforming to the provisions;
(五)随意变更会计处理方法的;
(5) The measures for accounting arrangement are arbitrarily changed;
(六)向不同的会计资料使用者提供的财务会计报告编制依据不一致的;
(6) The basis for preparing financial and accounting reports provided to different users of accounting documents is inconsistent;
(七)未按照规定使用会计记录文字或者记帐本位币的;
(7) Failure to use in accordance with the provisions the account recording language or the base currency for bookkeeping;
(八)未按照规定保管会计资料,致使会计资料毁损、灭失的;
(8) Failure to keep in accordance with the provisions the accounting documents, and thus resulting in destruction and loss of such accounting documents;
(九)未按照规定建立并实施单位内部会计监督制度或者拒绝依法实施的监督或者不如实提供有关会计资料及有关情况的;
(9) Failure to establish and implement in accordance with the provisions the internal accounting supervision system of the unit, or refusing supervision conducted according to law or untruthfully providing the relevant accounting documents as well as relevant information;
(十)任用会计人员不符合本法规定的。
(10) The appointment of accounting personnel is not in conformity with the provisions of this Law.
有前款所列行为之一,构成犯罪的,依法追究刑事责任。
Where one of the acts as stipulated in the preceding paragraph is committed and therefore a crime is constituted, criminal liabilities shall be investigated according to law.
会计人员有第一款所列行为之一,情节严重的,由县级以上人民政府财政部门吊销会计从业资格证书。
Where accounting personnel commit one of the acts as stipulated in paragraph 1 and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke their accountant's practice qualification certificates.
有关法律对第一款所列行为的处罚另有规定的,依照有关法律的规定办理。
Where punishments against the acts as stipulated in paragraph 1 are otherwise provided in the relevant laws, the matter shall be handled in accordance with such provisions.

lavenderdale : 2007-08-02#582
回复: 经济生活中的英语词汇

第四十三条 伪造、变造会计凭证、会计帐簿,编制虚假财务会计报告,构成犯罪的,依法追究刑事责任。
Article 43 Where accounting vouchers or account books are forged or altered, or false financial and accounting reports are prepared, and therefore an crime is constituted, criminal liability shall be investigated in accordance with law.
有前款行为,尚不构成犯罪的,由县级以上人民政府财政部门予以通报,可以对单位并处五千元以上十万元以下的罚款;对其直接负责的主管人员和其他直接责任人员,可以处三千元以上五万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予撤职直至开除的行政处分;对其中的会计人员,并由县级以上人民政府财政部门吊销会计从业资格证书。
Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates.

lavenderdale : 2007-08-02#583
回复: 经济生活中的英语词汇

第四十四条 隐匿或者故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告,构成犯罪的,依法追究刑事责任。

有前款行为,尚不构成犯罪的,由县级以上人民政府财政部门予以通报,可以对单位并处五千元以上十万元以下的罚款;对其直接负责的主管人员和其他直接责任人员,可以处三千元以上五万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予撤职直至开除的行政处分;对其中的会计人员,并由县级以上人民政府财政部门吊销会计从业资格证书。

  Aritcle 44 Where accounting vouchers, account books or financial and accounting reports that should be kept according to law are concealed or intentionally destroyed, and therefore a crime is constituted, criminal liability shall be investigated in accordance with law.
  Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000 yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates.

lavenderdale : 2007-08-02#584
回复: 经济生活中的英语词汇

第四十五条 授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿,编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,可以处五千元以上五万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。
Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .

lavenderdale : 2007-08-02#585
回复: 经济生活中的英语词汇

第四十六条 单位负责人对依法履行职责、抵制违反本法规定行为的会计人员以降级、撤职、调离工作岗位、解聘或者开除等方式实行打击报复,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,由其所在单位或者有关单位依法给予行政处分。对受打击报复的会计人员,应当恢复其名誉和原有职务、级别


  Article 46 Where the person in charge of a unit persecutes or retaliates against the accounting personnel, who perform their duties according to law and oppose acts violating the provisions of this Law, by means of demoting to a lower rank, removing from post,transferring working post,dismissing from employment or expelling from the units, etc., and therefore constitute a crime, criminal responsibility shall be investigated in accordance with law; if no crime is constituted, administrative sanctions shall be imposed according to law by the units to which they belong or the unit concerned. For the accounting personnel who are persecuted or retaliated against, their reputation, original positions and ranks shall be resumed.

lavenderdale : 2007-08-02#586
回复: 经济生活中的英语词汇

第四十七条 财政部门及有关行政部门的工作人员在实施监督管理中滥用职权、玩忽职守、徇私舞弊或者泄露国家秘密、商业秘密,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。

 Article 47 Functionaries in financial departments and relevant administrative departments who abuse their powers, neglect their duties, commit illegalities for personal interests or by fraudulent means, or disclose State secrets or commercial secrets, and therefore constitute crimes, shall be investigated for criminal liabilities in accordance with law; administrative sanctions shall be imposed if no crime is constituted.
  

lavenderdale : 2007-08-02#587
回复: 经济生活中的英语词汇

第四十八条 违反本法第三十条规定,将检举人姓名和检举材料转给被检举单位和被检举人个人的,由所在单位或者有关单位依法给予行政处分。

Article 48 Whoever, in violation of the provisions in Article 38 of this Law, transfers the name of the reporting person and reporting materials to the unit reported and the person reported shall be imposed upon administrative sanctions according to law by the unit to which he belongs or the unit concerned.

第四十九条 违反本法规定,同时违反其他法律规定的,由有关部门在各自职权范围内依法进行处罚。


  Article 49 Where the provisions of both this Law and other laws are violated simultaneously, sanctions shall be imposed according to law by the relevant departments within their respective functions and powers.

lavenderdale : 2007-08-02#588
回复: 经济生活中的英语词汇

第七章 附  则
Chapter VII Supplementary Provisions
第五十条 本法下列用语的含义:
 Article 50 For the purpose of this Law, the meanings of the following terms are:

单位负责人,是指单位法定代表人或者法律、行政法规规定代表单位行使职权的主要负责人。
The person in charge of a unit refers to the legal representative of a unit or the person in charge stipulated by laws or administrative regulations who performs functions and powers on behalf of the unit.

国家统一的会计制度,是指国务院财政部门根据本法制定的关于会计核算、会计监督、会计机构和会计人员以及会计工作管理的制度。
The uniform accounting system of the State refers to the system concerning accounting practice, accounting supervision, accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the State Council in accordance with This law.

第五十一条 个体工商户会计管理的具体办法,由国务院财政部门根据本法的原则另行规定。
 Article 51 The specific measures governing the accounting of individual industrial and commercial business operators shall be formulated separately by the financial department of the State Council in accordance with the principles of this Law.

第五十二条 本法自2000年7月1日起施行。

lavenderdale : 2007-08-02#589
回复: 经济生活中的英语词汇

什么是CEPA

  CEPA是《内地与香港关于建立更紧密经贸关系安排》(Closer Economic Partnership Arrangement)的英文简称。《内地与香港关于建立更紧密经贸关系的安排》及其附件分别于2003年6月29日和9月29日由中央政府和香港特区政府在香港签署;CEPA协议分6章23条,另有6个附件,主要涵盖货物贸易、服务贸易和贸易投资便利化等三大范畴。协议的实施目标是逐步取消货物贸易的关税和非关税壁垒,逐步实现服务贸易自由化,促进贸易投资便利化,以提高内地和香港之间的经贸合作水平,实现共同发展。
《内地与澳门关于建立更紧密经贸关系的安排》于2003年10月17日由中央政府和澳门特区政府在澳门签署。《安排》遵循了“一国两制”的方针,并符合世界贸易组织的规则。至此,内地与香港和澳门两个特别行政区之间,正式建立起了自由贸易关系,标志着内地与港澳的经贸交流进入一个新的阶段。

lavenderdale : 2007-08-02#590
回复: 经济生活中的英语词汇

中华人民共和国公司法(2005年新公司法全文)
The Company Law of the People's Republic of China (revised in 2005)
新《公司法》公布 将于2006年1月1日起开始施行
The Company Law of the People's Republic of China has been amended and adopted at the 18th session of the Standing Committee of the Tenth National People's Congress of the People's Republic of China on October 27, 2005. The amended Company Law of the People's Republic of China is promulgated hereby and shall go into effect as of January 1, 2006.
The President of the People's Republic of China Hu Jintao
October 27, 2005

新公司法--第一章 总 则
Chapter I General Provisions1
新公司法--第二章 有限责任公司的设立和组织机构
Chapter II Establishment and Organizational Structure of a Limited Liability Company
Section 1 Establishment
Section 2 Organizational Structure
Section 3 Special Provisions on One-person Limited Liability Companies
Section 4 Special Provisions on Solely State-owned Companies

新公司法--第三章 有限责任公司的股权转让
Chapter III Transfer of Stock Right of a Limited Liability Company

新公司法--第四章 股份有限公司的设立和组织机构
Chapter IV Establishment and Organizational Structure of a Joint Stock Limited Company
Section 1 Establishment
Section 2 Shareholders' Meeting
Section 3 Board of Directors, Managers
Section 4 Board of Supervisors
Section 5 Special Provisions on the Organizational Structure of a Listed Company

新公司法--第五章 股份有限公司的股份发行和转让
Chapter V Issuance and Transfer of Shares of a Joint Stock Limited Company
Section 1 Issuance of Shares
Section 2 Transfer of Shares
新公司法--第六章 公司董事、监事、高级管理人员的资格和义务
Chapter VI Qualifications and Obligations of the Directors, Supervisors and Senior Managers of a Company
新公司法--第七章 公司债券 、
Chapter VII Company Bonds
新公司法--第八章 公司财务、会计
Chapter VIII Financial Affairs and Accounting of a Company
新公司法--第九章 公司合并、分立、增资、减资
Chapter IX Merger and Split-up of a Company; Increase and Deduction of Registered Capital新公司法--第十章 公司解散和清
Chapter X Dissolution and Liquidation of a Company
新公司法--第十一章 外国公司的分支机构
Chapter XI Branches of a Foreign Company
新公司法--第十二章 法律责任
Chapter XII Legal Liabilities Chapter XIII Supplementary Provisions
新公司法--第十三章 附 则 32
中华人民共和国公司法修改情况介绍: 32

lavenderdale : 2007-08-02#591
回复: 经济生活中的英语词汇

新公司法--第一章 总 则
hapter I General Provisions
  第一条 为了规范公司的组织和行为,保护公司、股东和债权人的合法权益,维护社会经济秩序,促进社会主义市场经济的发展,制定本法。
Article 1 This Law is formulated for the purposes of regulating the organization and operation of companies, protecting the legitimate rights and interests of companies, shareholders and creditors, maintaining the socialist economic order, and promoting the development of the socialist market economy
  第二条 本法所称公司是指依照本法在中国境内设立的有限责任公司和股份有限公司。

Article 2 The term "company" as mentioned in this Law refers to a limited liability company or a joint stock company limited established within the territory of the People's Republic of China in accordance with the provisions of this law.

lavenderdale : 2007-08-02#592
回复: 经济生活中的英语词汇

第三条 公司是企业法人,有独立的法人财产,享有法人财产权。公司以其全部财产对公司的债务承担责任。

Article 3 A company is an enterprise juridical person, which has independent juridical person property and enjoys the property right of the juridical person. And it shall bear the liabilities for its debts with all its property.
  有限责任公司的股东以其认缴的出资额为限对公司承担责任;股份有限公司的股东以其认购的股份为限对公司承担责任。
As for a limited liability company, the shareholders shall be responsible for the company to the extent of the capital contributions they have paid. As for a joint stock limited company, the shareholders shall be responsible for the company to the extent of the shares they have subscribed to.

lavenderdale : 2007-08-02#593
回复: 经济生活中的英语词汇

第四条 公司股东依法享有资产收益、参与重大决策和选择管理者等权利。
Article 4 The shareholders of a company shall be entitled to enjoy the capital proceeds, participate in making important decisions, choose managers and enjoy other rights.
  第五条 公司从事经营活动,必须遵守法律、行政法规,遵守社会公德、商业道德,诚实守信,接受政府和社会公众的监督,承担社会责任。
Article 5 When undertaking business operations, a company shall comply with the laws and administrative regulations, social morality and business morality. It shall act in good faith, accept the supervision of the government and the general public, and bear social responsibilities.
  公司的合法权益受法律保护,不受侵犯。
The legitimate rights and interests of a company shall be protected by laws and may not be infringed.

lavenderdale : 2007-08-02#594
回复: 经济生活中的英语词汇

第六条 设立公司,应当依法向公司登记机关申请设立登记。符合本法规定的设立条件的,由公司登记机关分别登记为有限责任公司或者股份有限公司;不符合本法规定的设立条件的,不得登记为有限责任公司或者股份有限公司。

  法律、行政法规规定设立公司必须报经批准的,应当在公司登记前依法办理批准手续。
Article 6 For the establishment of a company, an application for establishment and registration shall be filed with the company registration authority. If the application meets the requirements for establishment of this Law, the company registration authority shall register the company as a limited liability company or a joint stock limited company. If the application fails to meet the requirements for establishment of this Law, it shall not be registered as a limited liability company or a joint stock limited company.
If any law or administrative regulation stipulates that the establishment of a company shall be subject to approval, the relevant approval formalities shall be gone through prior to the registration of the compan
  公众可以向公司登记机关申请查询公司登记事项,公司登记机关应当提供查询服务。
The general public may consult the relevant matters on company registration at a company registration authority, which shall provide consulting services.

lavenderdale : 2007-08-02#595
回复: 经济生活中的英语词汇

第七条 依法设立的公司,由公司登记机关发给公司营业执照。公司营业执照签发日期为公司成立日期公司营业执照应当载明公司的名称、住所、注册资本、实收资本、经营范围、法定代表人姓名等事项。

Article 7 For a lawfully established company, the company registration authority shall issue the company business license to it, and the date of issuance of the company business license shall be the date of establishment of the company. The company business license shall state the name, domicile, registered capital, actually paid capital, business scope, the name of the legal representative and etc.
  公司营业执照记载的事项发生变更的,公司应当依法办理变更登记,由公司登记机关换发营业执照。If any of the items as stated in the business license is changed, the company shall modify the registration, and the company registration authority shall replace the old business license by a new one.

lavenderdale : 2007-08-02#596
回复: 经济生活中的英语词汇

第八条 依照本法设立的有限责任公司,必须在公司名称中标明有限责任公司或者有限公司字样。
  依照本法设立的股份有限公司,必须在公司名称中标明股份有限公司或者股份公司字样。
Article 8 For a limited liability company established according to this Law, it shall indicate in its company name the words "limited liability company" or "limited company". For a joint stock limited company established according to this Law, it shall indicate in its company name the words "joint stock limited company" or "joint stock company".

  第九条 有限责任公司变更为股份有限公司,应当符合本法规定的股份有限公司的条件。股份有限公司变更为有限责任公司,应当符合本法规定的有限责任公司的条件。
  有限责任公司变更为股份有限公司的,或者股份有限公司变更为有限责任公司的,公司变更前的债权、债务由变更后的公司承继。
Article 9 The change of a limited liability company to a joint stock limited company shall satisfy the requirements as prescribed in this Law for joint stock limited companies. The change of a joint stock limited company to a limited liability company shall meet the conditions as prescribed in this Law for limited liability companies. Under any of the aforesaid circumstances, the creditor's rights and debts of the company prior to the change shall be succeeded by the company after the change.

lavenderdale : 2007-08-02#597
回复: 经济生活中的英语词汇

第十条 公司以其主要办事机构所在地为住所。
Article 10 A company shall regard the locus of its main office as its domicile.
  第十一条 设立公司必须依法制定公司章程。公司章程对公司、股东、董事、监事、高级管理人员具有约束力
Article 11 The company established according to this law shall formulate its articles of association which are binding on the company, its shareholders, directors, supervisors and senior managers.
  第十二条 公司的经营范围由公司章程规定,并依法登记。公司可以修改公司章程,改变经营范围,但是应当办理变更登记

  公司的经营范围中属于法律、行政法规规定须经批准的项目,应当依法经过批准。

Article 12 The company's business scope shall be defined in its articles of association and shall be registered according to law. The company may change its business scope by modifying its articles of association, but shall go through the formalities for modifying the registration. If the business scope of a company covers any item subject to approval pursuant to laws or administrative regulations, the approval shall be obtained according to law.

lavenderdale : 2007-08-02#598
回复: 经济生活中的英语词汇

第十三条 公司法定代表人依照公司章程的规定,由董事长、执行董事或者经理担任,并依法登记。公司法定代表人变更,应当办理变更登记。
Article 13 The legal representative of a company shall, according to the provisions of its articles of association, be assumed by the chairman of the board of directors, acting director or manager, and shall be registered according to law. If the legal representative of the company is changed, the company shall go through the formalities for modifying the registration.
  第十四条 公司可以设立分公司。设立分公司,应当向公司登记机关申请登记,领取营业执照。分公司不具有法人资格,其民事责任由公司承担。
Article 14 The company may set up branches. To set up a branch, the company shall file a registration application with the company registration authority, and shall obtain the business license. The branch shall not enjoy the status of an enterprise juridical person, and its civil liabilities shall be born by its parent company.
  公司可以设立子公司子公司具有法人资格,依法独立承担民事责任。 The company may set up subsidiaries which enjoy the status of an enterprise juridical person and shall be independently bear civil liabilities.

lavenderdale : 2007-08-02#599
回复: 经济生活中的英语词汇

第十五条 公司可以向其他企业投资;但是,除法律另有规定外,不得成为对所投资企业的债务承担连带责任的出资人。

Article 15 A company may invest in other enterprises. However, it shall not become a capital contributor that shall bear the joint liabilities for the debts of the enterprises it invests in, unless it is otherwise provided for by any law.

lavenderdale : 2007-08-02#600
回复: 经济生活中的英语词汇

第十六条 公司向其他企业投资或者为他人提供担保,依照公司章程的规定,由董事会或者股东会、股东大会决议;公司章程对投资或者担保的总额及单项投资或者担保的数额有限额规定的,不得超过规定的限额。
Article 16 Where a company intends to invest in any other enterprise or provide guarantee for others, it shall, according to the provisions of its articles of association, be decided at the meeting of the board of directors or shareholders or shareholders' convention. If the articles of association prescribe any limit on the total amount of investments or guarantees, or on the amount of a single investment or guarantee, the aforesaid total amount or amount shall not exceed the responsive limited amount.
  公司为公司股东或者实际控制人提供担保的,必须经股东会或者股东大会决议。
If a company intends to provide guarantee to a shareholder or actual controller of the company, it shall make a resolution through the shareholder's meeting or shareholders' convention.

  前款规定的股东或者受前款规定的实际控制人支配的股东,不得参加前款规定事项的表决。该项表决由出席会议的其他股东所持表决权的过半数通过
he shareholder as mentioned in the preceding paragraph or the shareholder dominated by the actual controller as mentioned in the preceding paragraph shall not participate in voting on the matter as mentioned in the preceding paragraph. Such matter requires the affirmative votes of more than half of the other shareholders attending the meeting.

lavenderdale : 2007-08-02#601
回复: 经济生活中的英语词汇

 第十七条 公司必须保护职工的合法权益,依法与职工签订劳动合同,参加社会保险,加强劳动保护,实现安全生产。
  公司应当采用多种形式,加强公司职工的职业教育岗位培训,提高职工素质。
Article 17 The company shall protect the lawful rights and interests of its employees, conclude employment contracts with the employees, buy social insurances, strengthen labor protection so as to realize safe production.
The company shall, in various forms, reinforce the vocational education and in-service training of its employees so as to improve their personal quality.

lavenderdale : 2007-08-02#602
回复: 经济生活中的英语词汇

第十八条 公司职工依照《中华人民共和国工会法》组织工会,开展工会活动,维护职工合法权益。公司应当为本公司工会提供必要的活动条件。公司工会代表职工就职工的劳动报酬、工作时间、福利、保险和劳动安全卫生等事项依法与公司签订集体合同。
Article 18 The employees of a company shall, according to the Labor Union Law of the People's Republic of China, organize a labor union, which shall carry out union activities and safeguard the lawful rights and interests of the employees. The company shall provide necessary conditions for its labor union to carry out activities. The labor union shall, on behalf of the employees, conclude the collective contract with the company with respect to the remuneration, working hours, welfare, insurance, work safety and sanitation and other matters.

  公司依照宪法和有关法律的规定,通过职工代表大会或者其他形式,实行民主管理。

  公司研究决定改制以及经营方面的重大问题制定重要的规章制度时,应当听取公司工会的意见,并通过职工代表大会或者其他形式听取职工的意见和建议。

Pursuant to the Constitution and other relevant laws, a company shall implement democratic management in the form of meeting of the representatives of the employees or any other ways.
To make a decision on restructuring or any important issue related to business operation, or to formulate any important regulation, a company shall solicit the opinions of its labor union, and shall solicit the opinions and proposals of the employees through the meeting of the representatives of the employees or in any other way.

lavenderdale : 2007-08-02#603
回复: 经济生活中的英语词汇

 第十九条 在公司中,根据中国章程的规定,设立中国的组织,开展党的活动。公司应当为党组织的活动提供必要条件。
Article 19 An organization of the Chinese Communist Party shall, according to the Charter of the Chinese Communist Party, be established in the company to carry out activities of the Chinese Communist Party. And the company shall provide necessary conditions for the activities of the Chinese Communist Party.
  第二十条 公司股东应当遵守法律、行政法规和公司章程,依法行使股东权利,不得滥用股东权利损害公司或者其他股东的利益;不得滥用公司法人独立地位和股东有限责任损害公司债权人的利益。
Article 20 The shareholders of a company shall comply with the laws, administrative regulations and articles of association, and shall exercise the shareholder's rights according to law. None of them may injure any of the interests of the company or of other shareholders by abusing the shareholder's rights, or injure the interests of any creditor of the company by abusing the independent status of juridical person or the shareholder's limited liabilities.
  公司股东滥用股东权利给公司或者其他股东造成损失的,应当依法承担赔偿责任。 Where any of the shareholders of a company causes any loss to the company or to other shareholders by abusing the shareholder's rights, it shall be subject to compensation.
  公司股东滥用公司法人独立地位和股东有限责任,逃避债务,严重损害公司债权人利益的,应当对公司债务承担连带责任。
Where any of the shareholders of a company evades the payment of its debts by abusing the independent status of juridical person or the shareholder's limited liabilities, and thus seriously damages the interests of any creditor, it shall bear joint liabilities for the debts of the company.

lavenderdale : 2007-08-02#604
回复: 经济生活中的英语词汇

 第二十一条 公司的控股股东、实际控制人、董事、监事、高级管理人员不得利用其关联关系损害公司利益。
  违反前款规定,给公司造成损失的,应当承担赔偿责任。
Article 21 Neither the controlling shareholder, nor the actual controller, any of the directors, supervisors or senior managers of the company may injure the interests of the company by taking advantage of its connection relationship. Anyone who has caused any loss to the company due to violation of the preceding paragraph shall be subject to compensation.

lavenderdale : 2007-08-02#605
回复: 经济生活中的英语词汇

第二十二条 公司股东会或者股东大会、董事会的决议内容违反法律、行政法规的无效。
Article 22 The resolution of the shareholders' convention, shareholders' meeting or board of directors of the company that has violated any law or administrative regulation shall be null and void.
  股东会或者股东大会、董事会的会议召集程序、表决方式违反法律、行政法规或者公司章程,或者决议内容违反公司章程的,股东可以自决议作出之日起六十日内,请求人民法院撤销。
Where the procedures for convoking and the voting form of a shareholders' convention or shareholders' meeting or meeting of the board of directors, violate any law, administrative regulation or the articles of association, or the resolution is in violation of the articles of association of the company, the shareholders may, within 60 days as of the day when the resolution is made, request the people's court to revoke it.
  股东依照前款规定提起诉讼的,人民法院可以应公司的请求,要求股东提供相应担保。
If the shareholders initiate a lawsuit according to the preceding paragraph, the people's court shall, in light of the request of the company, demand the shareholders to provide corresponding guarantee.
  公司根据股东会或者股东大会、董事会决议已办理变更登记的,人民法院宣告该决议无效或者撤销该决议后,公司应当向公司登记机关申请撤销变更登记
Where a company has, in light of the resolution of the shareholders' convention, shareholders' meeting or meeting of the board of directors, completed the modification registration, and the people's court declares the resolution null and void or revoke the resolution, the company shall file an application with the company registration authority for revoking the modification registration.

lavenderdale : 2007-08-02#606
回复: 经济生活中的英语词汇

新公司法--第二章 有限责任公司的设立和组织机构

Chapter II Establishment and Organizational Structure of a Limited Liability Company

  第一节 设 立

Section 1 Establishment

lavenderdale : 2007-08-02#607
回复: 经济生活中的英语词汇

第二十三条 设立有限责任公司,应当具备下列条件:
Article 23 The establishment of a limited liability company shall satisfy the following conditions:
  (一)股东符合法定人数;
(1) The number of shareholders accords with the quorum; (法定人数, 选出的团体)
  (二)股东出资达到法定资本最低限额
(2) The amount of capital contributions paid by the shareholders reaches the statutory minimum amount of the registered capital;
  (三)股东共同制定公司章程;
(3) The articles of association are worked out jointly by shareholders;
  (四)有公司名称,建立符合有限责任公司要求的组织机构;
(4) The company has a name and its organizational structure complies with that of a limited liability company; and
  (五)有公司住所。 (5) The company has a domicile.

lavenderdale : 2007-08-02#608
回复: 经济生活中的英语词汇

第二十四条 有限责任公司由五十个以下股东出资设立。
Article 24 A limited liability company shall be established by not more than 50 shareholders that have made capital contributions.
  第二十五条 有限责任公司章程应当载明下列事项:Article 25 A limited liability company shall state the following items in its articles of association:
  (一)公司名称和住所;
  (二)公司经营范围;
  (三)公司注册资本;
(1) the name and domicile of the company;
(2) the business scope of the company;
(3) the registered capital of the company;

  (四)股东的姓名或者名称;
  (五)股东的出资方式、出资额和出资时间;
(4) names of shareholders;
(5) forms, amount and date of capital contributions made by shareholders;

  (六)公司的机构及其产生办法、职权、议事规则;
(6) the organizations of the company and its formation, their functions and rules of procedure;
(7) the legal representative of the company;

  (七)公司法定代表人;
  (八)股东会会议认为需要规定的其他事项。
(8) other matters deemed necessary by shareholders. The shareholders should affix their signatures or seals on the articles of association of the company.
  股东应当在公司章程上签名、盖章

lavenderdale : 2007-08-02#609
回复: 经济生活中的英语词汇

第二十六条 有限责任公司的注册资本为在公司登记机关登记的全体股东认缴的出资额。公司全体股东的首次出资额不得低于注册资本的百分之二十也不得低于法定的注册资本最低限额,其余部分由股东自公司成立之日起两年内缴足;其中,投资公司可以在五年内缴足。
Article 26 The registered capital of a limited liability company shall be the total amount of the capital contributions subscribed to by all the shareholders that have registered in the company registration authority. The amount of the initial capital contributions made by all shareholders shall be not less than 20% of the registered capital, nor less than the statutory minimum amount of registered capital, and the margin shall be paid off by the shareholders within 2 years as of the day when the company is established; as for an investment company, it may be paid off within 5 years.
  有限责任公司注册资本的最低限额为人民币三万元。法律、行政法规对有限责任公司注册资本的最低限额有较高规定的,从其规定。
The minimum amount of registered capital of a limited liability company shall be RMB 30, 000 Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital of a limited liability company, the provisions of that law or administrative regulation shall be followed.

lavenderdale : 2007-08-02#610
回复: 经济生活中的英语词汇

第二十七条 股东可以用货币出资,也可以用实物、知识产权、土地使用权等可以用货币估价可以依法转让的非货币财产作价出资;但是,法律、行政法规规定不得作为出资的财产除外。
Article 27 A shareholder may make capital contributions in currency, in kind or intellectual property right, land use right or other non-monetary properties that may be assessed on the basis of currency and may be transferred according to law, excluding the properties that shall not be treated as capital contributions according to any law or administrative regulation.
  对作为出资的非货币财产应当评估作价,核实财产,不得高估或者低估作价。法律、行政法规对评估作价有规定的,从其规定。
The value of the non-monetary properties as capital contributions shall be assessed and verified, which shall not be over-valued or under-valued. If any law or administrative regulation prescribes the value assessment, such law or administrative regulation shall be followed.
  全体股东的货币出资金额不得低于有限责任公司注册资本的百分之三十。
The amount of the capital contributions in currency paid by all the shareholders shall be not less than 30% of the registered capital of the limited liability company.

lavenderdale : 2007-08-02#611
回复: 经济生活中的英语词汇

第二十八条 股东应当按期足额缴纳公司章程中规定的各自所认缴的出资额。股东以货币出资的,应当将货币出资足额存入有限责任公司在银行开设的账户;以非货币财产出资的,应当依法办理其财产权的转移手续。
Article 28 Every shareholder shall make full payment for the capital contribution it has subscribed to according to the articles of association. If a shareholder makes his/its capital contribution in currency, he shall deposit the full amount of such currency capital contribution into a temporary bank account opened for the limited liability company. If the capital contributions are made in non-monetary properties, the appropriate transfer procedures for the property rights therein shall be followed according to law.
  股东不按照前款规定缴纳出资的,除应当向公司足额缴纳外,还应当向已按期足额缴纳出资的股东承担违约责任
Where a shareholder fails to make his/its capital contribution as specified in the preceding paragraph, it shall not only make full payment to the company but also bear the liabilities for breach of the contract to the shareholders who have make full payment of capital contributions on schedule.

lavenderdale : 2007-08-02#612
回复: 经济生活中的英语词汇

第二十九条 股东缴纳出资后,必须经依法设立的验资机构验资并出具证明。

Article 29 The capital contributions made by shareholders shall be checked by a lawfully established capital verification institution, which shall issue a certification.

  第三十条 股东的首次出资经依法设立的验资机构验资后,由全体股东指定的代表或者共同委托的代理人向公司登记机关报送公司登记申请书公司章程、验资证明等文件,申请设立登记。
Article 30 After the initial capital contributions made by the shareholders for the first time have been checked by a lawfully established capital verification institution, the representative designated by all the shareholders or the agent entrusted by all the shareholders shall apply for establishment and registration with a company registration application, the articles of association, capital verification and other documents to the company registration authority.

lavenderdale : 2007-08-02#613
回复: 经济生活中的英语词汇

 第三十一条 有限责任公司成立后,发现作为设立公司出资的非货币财产的实际价额显著低于公司章程所定价额的,应当由交付该出资的股东补足其差额;公司设立时的其他股东承担连带责任。

Article 31 After the establishment of a limited liability company, if the actual value of the capital contributions in non-monetary properties is found to be apparently lower than that provided for in the articles of association of the company, the balance shall be supplemented by the shareholder who has offered them, and the other shareholders of the company who have established the company shall bear joint liabilities.

lavenderdale : 2007-08-02#614
回复: 经济生活中的英语词汇

第三十二条 有限责任公司成立后,应当向股东签发出资证明书。
Article 32 After the establishment of a limited liability company, every shareholder shall be issued with a capital contribution certificate, which shall specify the following:
  出资证明书应当载明下列事项:
  (一)公司名称;
(1) the name of the company;
(2) the date of establishment of the company;

  (二)公司成立日期;
(3) the registered capital of the company;
(4) the name of the shareholder, the amount of his capital contribution, and the day when the capital contribution is made; and

  (三)公司注册资本;
 (四)股东的姓名或者名称、缴纳的出资额和出资日期;
(4) the name of the shareholder, the amount of his capital contribution, and the day when the capital contribution is made; and
 (五)出资证明书的编号和核发日期。
(5) the serial number and date of issuance of the capital contribution certificate.
  出资证明书由公司盖章。 The capital contribution certificate shall bear the seal of the company.

lavenderdale : 2007-08-02#615
回复: 经济生活中的英语词汇

第三十三条 有限责任公司应当置备股东名册,记载下列事项:
Article 33 A limited liability company shall prepare a register of shareholders, which shall specify the following:
  (一)股东的姓名或者名称及住所;
(1) the name of every shareholder and his/its domicile thereof;
(2) the amount of capital contribution made by every shareholder;

  (二)股东的出资额;
  (三)出资证明书编号。
3) the serial number of every capital contribution certificate.
  记载于股东名册的股东,可以依股东名册主张行使股东权利。
The shareholders recorded in the register of shareholders may, in light of the register of shareholders, claim to and exercise the shareholder's rights.
  公司应当将股东的姓名或者名称及其出资额向公司登记机关登记;登记事项发生变更的,应当办理变更登记。未经登记或者变更登记的,不得对抗第三人。 A company shall register every shareholder's name and the amount of its capital contribution in the company registration authority. Where any of the registered items is changed, it shall handle the modification of the registration. If the company fails to do so, it shall not, on the basis of the unregistered or un-modified registration item, stand up to any third party.

lavenderdale : 2007-08-02#616
回复: 经济生活中的英语词汇

第三十四条 股东有权查阅、复制公司章程、股东会会议记录、董事会会议决议、监事会会议决议和财务会计报告。
Article 34 The shareholder shall be entitled to consult and copy the articles of association, records of the shareholders' meetings, resolutions of the meetings of the board of directors, resolutions of the meetings of the board of supervisors, as well as financial reports.
The shareholder may request to consult the accounting books of the company.
  股东可以要求查阅公司会计账簿。股东要求查阅公司会计账簿的,应当向公司提出书面请求,说明目的。公司有合理根据认为股东查阅会计账簿有不正当目的,可能损害公司合法利益的,可以拒绝提供查阅,并应当自股东提出书面请求之日起十五日内书面答复股东并说明理由。公司拒绝提供查阅的,股东可以请求人民法院要求公司提供查阅。
Where a shareholder requests to consult the accounting books of the company, it shall submit to the company a written request which shall state its motives. If the company, pursuant to any justifiable reason, considers that the shareholder's request to consult the accounting books for any improper purpose may damage the legitimate interests of the company, it may reject the request of the shareholder, and shall, within in 15 days after the shareholder submits a written request, give it a written reply which shall include an explanation. If the company rejects the request of any shareholder to consult the accounting books, the shareholder may plead the people's court to demand the company to approve consultation.

lavenderdale : 2007-08-02#617
回复: 经济生活中的英语词汇

 第三十五条 股东按照实缴的出资比例分取红利;公司新增资本时,股东有权优先按照实缴的出资比例认缴出资。但是,全体股东约定不按照出资比例分取红利或者不按照出资比例优先认缴出资的除外。
Article 35 The shareholders shall distribute dividends in light of the percentages of capital contributions actually made by them, unless all shareholders agree that the dividends are not distributed on the percentages of capital contributions. Where the company is to increase its capital, its shareholders have the preemptive right to contribute to the increased amount on the basis of the same percentages of the old capital contributions they have made, unless all shareholders agree that they will not contribute to the increased amount of capital on the basis of the percentages of the old capital contributions they have made.
  第三十六条 公司成立后,股东不得抽逃出资。 Article 36 After the establishment of a company, no shareholder may illegally take away the contribution capital. Section 2 Organizational Structure

lavenderdale : 2007-08-02#618
回复: 经济生活中的英语词汇

Section 2 Organizational Structure​

 第二节 组织机构
第三十七条 有限责任公司股东会由全体股东组成。股东会是公司的权力机构,依照本法行使职权。
Article 37 The shareholders' meeting of a limited liability company shall comprise all the shareholders. It shall be the authority of the company, and shall exercise its authorities according to this Law.

  第三十八条 股东会行使下列职权
Article 38 The shareholders' meeting shall exercise the following authorities:
  (一)决定公司的经营方针和投资计划;
(1) determining the company's operation guidelines and investment plans;
  
(二)
选举和更换非由职工代表担任的董事、监事,决定有关董事、监事的报酬事项;
(2) electing and changing the director and supervisors assumed by non-representatives of the employees, and determining the matters concerning their remuneration;
(三)审议批准董事会的报告;
(3) deliberating and approving the reports of the board of directors;
  (四)审议批准监事会或者监事的报告;
(4) deliberating and approving the reports of the board of supervisors or the supervisor;
  (五)审议批准公司的年度财务预算方案、决算方案;
(5) deliberating and approving annual financial budget plans and final account plans of the company;
  (六)审议批准公司的利润分配方案和弥补亏损方案;
(6) deliberating and approving profit distribution plans and loss recovery plans of the company;
  (七)对公司增加或者减少注册资本作出决议
(7) making resolutions on the increase or decrease of the company's registered capital;
  (八)对发行公司债券作出决议
(8) making resolutions on the issuance of corporate bonds;
  (九)对公司合并、分立、解散、清算或者变更公司形式作出决议;
(9) adopting resolutions on the assignment, split-up, change of company form, dissolution, liquidation of the company;
  (十)修改公司章程;
(10) revising the articles of association of the company;
  (十一)公司章程规定的其他职权。
(11) other functions as specified in the articles of association.
  对前款所列事项股东以书面形式一致表示同意的,可以不召开股东会会议,直接作出决定,并由全体股东在决定文件上签名、盖章。 Where any of the matters as listed in the preceding paragraph is consented by all the shareholders it in writing, it is not required to convene a shareholders' meeting. A decision may be made directly with the signatures or seals of all the shareholders.

lavenderdale : 2007-08-02#619
回复: 经济生活中的英语词汇

第三十九条 首次股东会会议由出资最多的股东召集和主持,依照本法规定行使职权。
Article 39 The shareholders' meeting shall be convened and presided over by the shareholder who has made the largest percentage of capital contributions and shall exercise its authorities according to this Law.
  第四十条 股东会会议分为定期会议和临时会议。
Article 40 The shareholders' meetings shall be classified into regular meetings and temporary meetings.
  定期会议应当依照公司章程的规定按时召开。代表十分之一以上表决权的股东,三分之一以上的董事监事会或者不设监事会的公司的监事提议召开临时会议的,应当召开临时会议。 The regular meetings shall be timely held in pursuance with the articles of association. Where a temporary meeting is proposed by the shareholders representing 1/10 of the voting rights or more, or by directors representing 1/3 of the voting rights or more, or by the board of supervisors, or by the supervisors of the company with no board of supervisors, a temporary meeting shall be held.

lavenderdale : 2007-08-02#620
回复: 经济生活中的英语词汇

第四十一条 有限责任公司设立董事会的,股东会会议由董事会召集,董事长主持;董事长不能履行职务或者不履行职务的,由副董事长主持;副董事长不能履行职务或者不履行职务的,由半数以上董事共同推举一名董事主持。
Article 41 Where a limited liability company has set up a board of directors, the shareholders' meetings shall be convened by the board of directors and presided over by the chairman of the board of directors. If the chairman is unable or does not perform his duties, the meetings thereof shall be presided over by the deputy chairman of the board of directors. If the deputy chairman of the board of directors is unable or does not perform his duties, the meetings shall be presided over by a director jointly recommended by half or more of the directors.
  有限责任公司不设董事会的,股东会会议由执行董事召集和主持。Where a limited liability company has not set up the board of directors, the shareholders' meetings shall be convened and presided over by the acting director.
  董事会或者执行董事不能履行或者不履行召集股东会会议职责的,由监事会或者不设监事会的公司的监事召集和主持;If the board of directors or the acting director is unable or does not perform the duties of convening the shareholders' meeting, the board of supervisors or the supervisor of the company with no board of supervisors may convene and preside over such meetings.
监事会或者监事不召集和主持的,代表十分之一以上表决权的股东可以自行召集和主持。
If the board of supervisors or supervisor does not convene or preside over such meetings, the shareholder representing 1 / 10 or more of the voting rights may convene and preside over such meetings on his/its own initiative.

lavenderdale : 2007-08-02#621
回复: 经济生活中的英语词汇

第四十二条 召开股东会会议,应当于会议召开十五日前通知全体股东;但是,公司章程另有规定或者全体股东另有约定的除外。

Article 42 Every shareholder shall be notified 15 days before a shareholders' meeting is held, unless it is otherwise prescribed by the articles of association or it is otherwise stipulated by all the shareholders.
  股东会应当对所议事项的决定作成会议记录,出席会议的股东应当在会议记录上签名。A shareholders' meeting shall make records for the decisions on the matters discussed at the meeting. The shareholders who attend the meeting shall affix their signatures to the records.

lavenderdale : 2007-08-02#622
回复: 经济生活中的英语词汇

第四十三条 股东会会议由股东按照出资比例行使表决权;但是,公司章程另有规定的除外。
  第四十四条 股东会的议事方式和表决程序,除本法有规定的外,由公司章程规定。
Article 43 The shareholders shall exercise their voting rights at the shareholders' meetings on the basis of their respective percentage of the capital contributions, unless it is otherwise stipulated by the articles of association.
  股东会会议作出修改公司章程、增加或者减少注册资本的决议,以及公司合并、分立、解散或者变更公司形式的决议,必须经代表三分之二以上表决权的股东通过。
Article 44 The discussion methods and voting procedures of the shareholders' meeting shall be prescribed in the articles of association, unless it is otherwise provided for by this Law. A resolution made at a shareholders' meeting on amending the articles of association, increasing or reducing the registered capital, merger, split-up, dissolution or change of the company form shall be adopted by the shareholders representing 2 / 3 or more of the voting rights.

lavenderdale : 2007-08-02#623
回复: 经济生活中的英语词汇

第四十五条 有限责任公司设董事会,其成员为三人至十三人;但是,本法第五十一条另有规定的除外。
Article 45 The board of directors established by a limited liability company shall comprise 3 up to 13 members, unless it is otherwise provided for in Article 51 of this Law.
  两个以上的国有企业或者两个以上的其他国有投资主体投资设立的有限责任公司,其董事会成员中应当有公司职工代表;其他有限责任公司董事会成员中可以有公司职工代表。董事会中的职工代表由公司职工通过职工代表大会、职工大会或者其他形式民主选举产生。
If a limited liability company established by 2 or more state-funded enterprises or other state-funded investors, the board of directors shall comprise the representatives of employees of this company. The board of directors of any other limited liability company may also comprise the representatives of employees of the company concerned. The employees' representatives who are to serve as the board of directors shall be democratically elected by the employees of the company through the general meeting of the representatives of employees, employees' meeting of the company or in any other way.
  董事会设董事长一人,可以设副董事长。董事长、副董事长的产生办法由公司章程规定。
The board of directors shall have one board chairman and may have one or more deputy chairman. The appointment of the chairman and deputy chairman shall be prescribed in the articles of association.

lavenderdale : 2007-08-02#624
回复: 经济生活中的英语词汇

第四十六条 董事任期由公司章程规定,但每届任期不得超过三年。董事任期届满,连选可以连任。 Article 46 The terms of office of the directors shall be provided for in the articles of association, but each term of office shall not exceed 3 years.
  董事任期届满未及时改选,或者董事在任期内辞职导致董事会成员低于法定人数的,在改选出的董事就任前,原董事仍应当依照法律、行政法规和公司章程的规定,履行董事职务。
The directors may, after the expiry of their term of office, hold a consecutive term upon re-election. If no reelection is timely carried out after the expiry of the term of office of the directors, or if the number of the members of the board of directors is less than the quorum due to the resignation of some directors from the board of directors prior to the expiry of their term of office, the original directors shall, before the newly elected directors assume their posts, exercise the authorities of the directors according to laws, administrative regulations as well as the articles of association.

lavenderdale : 2007-08-02#625
回复: 经济生活中的英语词汇

第四十七条 董事会对股东会负责,行使下列职权:
Article 47 The board of directors shall be responsible for the shareholders' meeting and exercise the following authorities:
  (一)召集股东会会议,并向股东会报告工作;
(1) convening shareholders' meetings and reporting the status on work thereto;
  (二)执行股东会的决议;
(2) carrying out the resolutions made at the shareholders' meetings;
  (三)决定公司的经营计划和投资方案;
(3) determining the operation plans and investment plans;
  (四)制订公司的年度财务预算方案、决算方案;
(4) working out the company's annual financial budget plans and final account plans;
  (五)制订公司的利润分配方案和弥补亏损方案;
(5) working out the company's profit distribution plans and loss recovery plans;
  (六)制订公司增加或者减少注册资本以及发行公司债券的方案;
(6) working out the company's plans on the increase or decrease of registered capital, as well as on the issuance of corporate bonds;
  (七)制订公司合并、分立、解散或者变更公司形式的方案;
(7) working out the company's plans on merger, split-up, change of the company form, dissolution, and etc.;
  (八)决定公司内部管理机构的设置;
(8) making decisions on the establishment of the company's internal management departments;
  (九)决定聘任或者解聘公司经理及其报酬事项,并根据经理的提名决定聘任或者解聘公司副经理、财务负责人及其报酬事项;
(9) making decisions on hiring or dismissing the company's manager and his remuneration, and, according to the nomination of the manager, deciding on the hiring or dismissing of vice manager(s) and the person in charge of finance as well as their remuneration;
  (十)制定公司的基本管理制度;
(10) working out the company's basic management system; and
  (十一)公司章程规定的其他职权。
(11) other functions as prescribed in the articles of association.

lavenderdale : 2007-08-02#626
回复: 经济生活中的英语词汇

第四十八条 董事会会议由董事长召集和主持;董事长不能履行职务或者不履行职务的,由副董事长召集和主持;Article 48 The meeting of the board of directors shall be convened and presided over by the chairman of the board of directors. If the chairman of the board of directors is unable or does not perform his duties, the meeting may be convened or presided over by the deputy chairman of the board of directors.
副董事长不能履行职务或者不履行职务的,由半数以上董事共同推举一名董事召集和主持。 If the deputy chairman of the board of directors is unable or does not perform his duties, the meeting may be convened or presided over by a director jointly recommended by half or more of the directors.
  第四十九条 董事会的议事方式和表决程序,除本法有规定的外,由公司章程规定。 Article 49 The discussion methods and voting procedures of the board of directors shall be prescribed by the articles of association, unless it is otherwise provided for by this Law. The board of directors shall make records of the decisions on the matters discussed at the meetings thereof.   
董事会应当对所议事项的决定作成会议记录,出席会议的董事应当在会议记录上签名。The shareholders who attend the meeting shall affix their signatures to the records.

  董事会决议的表决,实行一人一票。
In the voting on a resolution of the board of directors, one person shall have one vote.

lavenderdale : 2007-08-02#627
回复: 经济生活中的英语词汇

 第五十条 有限责任公司可以设经理,由董事会决定聘任或者解聘。经理对董事会负责,行使下列职权: Article 50 A limited liability company may have a manager who shall be hired or dismissed upon the decision of the board of directors. The manager shall be responsible for the board of directors and shall exercise the following authorities:

  (一)主持公司的生产经营管理工作,组织实施董事会决议;
(1) taking charge of the management of the production and business operations of the company, and organizing to implement the resolutions of the board of directors;
  (二)组织实施公司年度经营计划和投资方案;
(2) organizing the execution of the company's annual operational plans and investment plans;
  (三)拟订公司内部管理机构设置方案;
(3) drafting plans on the establishment of the company's internal management departments;
  (四)拟订公司的基本管理制度;
(4) drafting the company's basic management system;
  (五)制定公司的具体规章
(5) formulating the company's concrete bylaws;
  (六)提请聘任或者解聘公司副经理、财务负责人;
(6) proposing to hire or dismiss the company's vice manager(s) and person(s) in charge of finance;
  (七)决定聘任或者解聘除应由董事会决定聘任或者解聘以外的负责管理人员;
(7) deciding on the hiring or dismissing of the persons-in-charge other than those who shall be decided by the board of directors; and
  (八)董事会授予的其他职权。
(8) other authorities conferred by the board of directors.
  公司章程对经理职权另有规定的,从其规定。
If the articles of association prescribe otherwise the authorities of managers, the provisions in the articles of association shall be followed.
  经理列席董事会会议。The manager attends the meetings of the board of directors as a non-voting delegate.

lavenderdale : 2007-08-02#628
回复: 经济生活中的英语词汇

第五十一条 股东人数较少或者规模较小的有限责任公司,可以设一名执行董事,不设董事会。执行董事可以兼任公司经理。 Article 51 As for a limited liability company with relatively less shareholders or a relatively small limited liability company, it may have an acting director and no board of directors. The acting director may concurrently hold the post of the company's manger.
  执行董事的职权由公司章程规定。 The authorities of the acting director shall be prescribed in the articles of association.

lavenderdale : 2007-08-02#629
回复: 经济生活中的英语词汇

第五十二条 有限责任公司设监事会,其成员不得少于三人。股东人数较少或者规模较小的有限责任公司,可以设一至二名监事,不设监事会。
Article 52 A limited liability company may set up a board of supervisors, which shall comprise at least 3 persons. A limited liability company, which has relatively less shareholders or is relatively small in scale, may have 1 or 2 supervisors, and does not have to establish a board of supervisors.
  监事会应当包括股东代表和适当比例的公司职工代表,其中职工代表的比例不得低于三分之一,具体比例由公司章程规定。监事会中的职工代表由公司职工通过职工代表大会、职工大会或者其他形式民主选举产生。
The board of supervisors shall include representatives of shareholders and representatives of the employees of the company at an appropriate ratio which shall be specifically stimulated in the articles of association. The employees' representatives, who are to serve as members of the board of supervisors, shall be democratically elected by the employees of the company through the meeting of the employees' representatives or employees' meeting, or by any other means.
  监事会设主席一人,由全体监事过半数选举产生。监事会主席召集和主持监事会会议;The board of supervisors shall have one chairman, who shall be elected by half or more of all the supervisors. The chairman of the board of supervisors shall convene and preside over the meetings of the board of supervisors.
监事会主席不能履行职务或者不履行职务的,由半数以上监事共同推举一名监事召集和主持监事会会议。
If the chairman of the board of supervisors is unable to or does not perform his duties, the supervisor recommended by half or more of the supervisors shall convene and preside over the meetings of the board of supervisors.
  董事、高级管理人员不得兼任监事。 No director or senior manager may concurrently work as a supervisor.

lavenderdale : 2007-08-02#630
回复: 经济生活中的英语词汇

第五十三条 监事的任期每届为三年。监事任期届满,连选可以连任。
Article 53 Every term of office of the supervisors shall be 3 years. The supervisors may, after the expiry of their term of office, hold a consecutive term upon re-election.
  监事任期届满未及时改选,或者监事在任期内辞职导致监事会成员低于法定人数的,在改选出的监事就任前,原监事仍应当依照法律、行政法规和公司章程的规定,履行监事职务。
If no reelection is timely carried out after the expiry of the term of office of the supervisors, or the number of the members of the board of directors is less than the quorum due to the resignation of some directors from the board of supervisors prior to the expiry of their term of office, the original supervisors shall, before the newly elected supervisors assume their posts, exercise the authorities of the supervisors according to laws, administrative regulations as well as the articles of association.

lavenderdale : 2007-08-02#631
回复: 经济生活中的英语词汇

第五十四条 监事会、不设监事会的公司的监事行使下列职权:
Article 54 The board of supervisors or supervisor of a company with no board of supervisors may exercise the following authorities:
  (一)检查公司财务;
(1) checking the financial affairs of the company;
  (二)对董事、高级管理人员执行公司职务的行为进行监督,对违反法律、行政法规、公司章程或者股东会决议的董事、高级管理人员提出罢免的建议
(2) supervising the duty-related acts of the directors and senior managers, and bringing forward proposals on the removal of any director or senior manager who violates any law, administrative regulation, the articles of association or any resolution of the shareholders' meeting;
  (三)当董事、高级管理人员的行为损害公司的利益时,要求董事、高级管理人员予以纠正; (3) demanding any director or senior manager to make corrections if his act has injured the interests of the company;
  (四)提议召开临时股东会会议,在董事会不履行本法规定的召集和主持股东会会议职责时召集和主持股东会会议;
(4) proposing to convening temporary shareholders' meetings, and convening and presiding over shareholders' meetings when the board of directors does not exercise the functions of convening and presiding over the shareholders' meetings as prescribed in this Law;
  (五)向股东会会议提出提案
(5) bringing forward proposals at shareholders' meetings;
  (六)依照本法第一百五十二条的规定,对董事、高级管理人员提起诉讼;
(6) initiating actions against directors or senior managers according to Article 152 of this Law; and
(第一百五十二条 董事、高级管理人员有本法第一百五十条规定的情形的,有限责任公司的股东、股份有限公司连续一百八十日以上单独或者合计持有公司百分之一以上股份的股东,可以书面请求监事会或者不设监事会的有限责任公司的监事向人民法院提起诉讼;监事有本法第一百五十条规定的情形的,前述股东可以书面请求董事会或者不设董事会的有限责任公司的执行董事向人民法院提起诉讼。
  监事会、不设监事会的有限责任公司的监事,或者董事会、执行董事收到前款规定的股东书面请求后拒绝提起诉讼,或者自收到请求之日起三十日内未提起诉讼,或者情况紧急、不立即提起诉讼将会使公司利益受到难以弥补的损害的,前款规定的股东有权为了公司的利益以自己的名义直接向人民法院提起诉讼。   他人侵犯公司合法权益,给公司造成损失的,本条第一款规定的股东可以依照前两款的规定向人民法院提起诉讼。)

  (七)公司章程规定的其他职权。
(7) other duties as prescribed by the articles of association.

lavenderdale : 2007-08-02#632
回复: 经济生活中的英语词汇

第五十五条 监事可以列席董事会会议,并对董事会决议事项提出质询或者建议。
Article 55 The supervisors may attend the meetings of the board of directors as non-voting delegates, and may raise questions or suggestions on the matters to be decided by the board of directors.

  监事会、不设监事会的公司的监事发现公司经营情况异常,可以进行调查;必要时,可以聘请会计师事务所等协助其工作,费用由公司承担。

If the board of supervisors or supervisor of the company with no board of directors finds that the company is running abnormally, it (he) may make investigations. Where necessary, it (he) may hire an accounting firm to help it (him) with the relevant expenses being born by the company.

lavenderdale : 2007-08-02#633
回复: 经济生活中的英语词汇

第五十六条 监事会每年度至少召开一次会议,监事可以提议召开临时监事会会议。
Article 56 The board of supervisors shall hold meetings at least once a year. The supervisors may propose to hold temporary meetings of the board of supervisors.
  监事会的议事方式和表决程序,除本法有规定的外,由公司章程规定。
The discussion methods and voting procedures of the board of supervisors shall be prescribed in the articles of association, unless it is otherwise stimulated in this Law.
  监事会决议应当经半数以上监事通过。
The resolution of the board of supervisors shall be adopted by half or more of the supervisors.
  监事会应当对所议事项的决定作成会议记录,出席会议的监事应当在会议记录上签名。
The board of supervisors shall make records for the resolutions on the matter it discusses, which shall be signed by the supervisors in presence.

  第五十七条 监事会、不设监事会的公司的监事行使职权所必需的费用,由公司承担。
Article 57 The expenses necessary for the board of supervisors or the supervisor of a company with no board of supervisors to perform its (his) duties shall be borne by the company.

lavenderdale : 2007-08-02#634
回复: 经济生活中的英语词汇

第三节 一人有限责任公司的特别规定

Section 3 Special Provisions on One-person Limited Liability Companies
  第五十八条 一人有限责任公司的设立和组织机构,适用本节规定;本节没有规定的,适用本章第一节、第二节的规定。
Article 58 The provisions of this Section shall apply to the establishment and organizational structure of a one-person limited liability. As for any matter not prescribed in this Section, it shall be subject to the provisions of Sections 1 and 2 of this Chapter.
  本法所称一人有限责任公司,是指只有一个自然人股东或者一个法人股东的有限责任公司

The term "one-person limited liability company" as mentioned in this Law refers to a limited liability company with only one natural person shareholder or a juridical person shareholder.

lavenderdale : 2007-08-02#635
回复: 经济生活中的英语词汇

第五十九条 一人有限责任公司的注册资本最低限额为人民币十万元。股东应当一次足额缴纳公司章程规定的出资额。
(对比: 有限责任公司注册资本的最低限额为人民币三万元。法律、行政法规对有限责任公司注册资本的最低限额有较高规定的,从其规定。
Article 59 The minimum amount of registered capital of a one-person limited liability company shall be RMB 100, 000 Yuan. The shareholder shall, in a lump sum, pay the capital contribution as specified in the articles of association.

  一个自然人只能投资设立一个一人有限责任公司。该一人有限责任公司不能投资设立新的一人有限责任公司。

One natural person is allowed to establish merely one one-person limited liability company which shall not set up any further one-person limited liability company.

lavenderdale : 2007-08-02#636
回复: 经济生活中的英语词汇

第六十条 一人有限责任公司应当在公司登记中注明自然人独资或者法人独资,并在公司营业执照中载明。
Article 60 A one-person limited liability company shall, in the company registration, give a clear indication that it is solely-funded by one natural person or one juridical person, and the same shall be specified in the business license of the company.

  第六十一条 一人有限责任公司章程由股东制定。
Article 61 The articles of association of a one-person limited liability company shall be formulated by the shareholders.

lavenderdale : 2007-08-02#637
回复: 经济生活中的英语词汇

 第六十二条 一人有限责任公司不设股东会。股东作出本法第三十八条第一款所列决定时,应当采用书面形式,并由股东签名后置备于公司。
Article 62 A one-person limited liability company may not set up the board of directors. When the shareholders make a decision on any of the matters as listed in Article 38 of this Law, they shall make it in written form, and preserve it in the company after signed by the shareholders.

  第六十三条 一人有限责任公司应当在每一会计年度终了时编制财务会计报告,并经会计师事务所审计。
Article 63 A one-person limited liability company shall make a financial statement at the end of every fiscal year, which shall be subject to the audit by an accounting firm.

lavenderdale : 2007-08-02#638
回复: 经济生活中的英语词汇

 第六十四条 一人有限责任公司的股东不能证明公司财产独立于股东自己的财产的,应当对公司债务承担连带责任。

Article 64 If the shareholder of a one-person limited liability company is unable to prove that the property of the one-person limited liability company is independent from his own property, he shall bear joint liabilities for the debts of the company.

lavenderdale : 2007-08-02#639
回复: 经济生活中的英语词汇

第四节 国有独资公司的特别规定

Section 4 Special Provisions on Solely State-funded Companies

  第六十五条 国有独资公司的设立和组织机构,适用本节规定;本节没有规定的,适用本章第一节、第二节的规定。
Article 65 The provisions of this Chapter shall apply to the establishment and organizational structure of the solely state-owned companies. Any matter not prescribed by this Chapter shall be subject to the provisions of Sections 1 and 2 of this Chapter.
本法所称国有独资公司,是指国家单独出资、由国务院或者地方人民政府授权本级人民政府国有资产监督管理机构履行出资人职责的有限责任公司。
The term "solely state-owned company" as mentioned in this law refers to a limited liability company established through investment solely by the state, for which the State Council or the local people's government authorizes the state-owned assets supervision and administration institution of the people's government at the same level to perform the functions of the capital contributors.

lavenderdale : 2007-08-02#640
回复: 经济生活中的英语词汇

 第六十六条 国有独资公司章程由国有资产监督管理机构制定,或者由董事会制订报国有资产监督管理机构批准。

Article 66 The articles of association of a solely state-owned company shall be formulated by the state-owned assets supervision and administration institution, or shall be drafted by the board of directors and then be reported to the state-owned assets supervision and administration institution for approval.

lavenderdale : 2007-08-02#641
回复: 经济生活中的英语词汇

第六十七条 国有独资公司不设股东会,由国有资产监督管理机构行使股东会职权。Article 67 A solely state-owned company shall not set up the shareholders' meeting, and the functions of the shareholders' meeting shall be exercised by the state-owned assets supervision and administration institution.
国有资产监督管理机构可以授权公司董事会行使股东会的部分职权,决定公司的重大事项,但公司的合并、分立、解散、增加或者减少注册资本和发行公司债券,必须由国有资产监督管理机构决定
The state-owned assets supervision and administration institution may authorize the board of directors of the company to exercise some of the functions of the shareholders' meeting and decide on important matters of the company, excluding those that must be decided by the state-owned assets supervision and administration such as merger, split-up, dissolution of the company, increase or decrease of registered capital as well as the issuance of corporate bonds.
其中,重要的国有独资公司合并、分立、解散、申请破产的,应当由国有资产监督管理机构审核后,报本级人民政府批准。
The merger, split-up, dissolution or application for bankruptcy of an important solely state-owned company shall be subject to the examination of the state-owned assets supervision and administration institution, and then be reported to the people's government at the same level for approval.

  前款所称重要的国有独资公司,按照国务院的规定确定。
The term "important solely state-owned company" as mentioned in the preceding paragraph shall be determined according to the provisions of the State Council.

lavenderdale : 2007-08-02#642
回复: 经济生活中的英语词汇

第六十八条 国有独资公司设董事会,依照本法第四十七条、第六十七条的规定行使职权。董事每届任期不得超过三年。董事会成员中应当有公司职工代表
Article 68 A solely state-owned company shall establish the board of directors, which shall exercise its functions according to Articles 47 and 67 of this Law. Every term of office of the directors shall not exceed 3 years.
  董事会成员由国有资产监督管理机构委派;但是,董事会成员中的职工代表由公司职工代表大会选举产生。
The board of directors shall comprise representatives of the employees. And the members of the board of directors shall be designated by the state-owned assets supervision and administration institution, but of whom the representatives of the employees shall be elected through the meeting of the representatives of the employees of the company.
  董事会设董事长一人,可以设副董事长。董事长、副董事长由国有资产监督管理机构从董事会成员中指定
The board of directors shall have one chairman and may have a deputy chairman. The chairman and deputy chairman shall be designated by the state-owned assets supervision and administration institution from the members of the board of directors.

lavenderdale : 2007-08-02#643
回复: 经济生活中的英语词汇

第六十九条 国有独资公司设经理,由董事会聘任或者解聘。经理依照本法第五十条规定行使职权。
Article 69 A solely state-owned company shall have a manager, who shall be hired or dismissed by the board of directors and exercise his authorities according to Article 50 of this Law.

  经国有资产监督管理机构同意,董事会成员可以兼任经理。
Upon consent of the state-owned assets supervision and administration institution, the members of the board of directors may concurrently hold the post of manager.

lavenderdale : 2007-08-02#644
回复: 经济生活中的英语词汇

第七十条 国有独资公司的董事长、副董事长、董事、高级管理人员,未经国有资产监督管理机构同意,不得在其他有限责任公司、股份有限公司或者其他经济组织兼职。
Article 70 None of the chairman, deputy chairman, directors and senior managers of a solely state-owned company may concurrently hold a post in any other limited liability company, joint stock limited company or any other economic organization, unless it is permitted by the state-owned assets supervision and administration institution.
  第七十一条 国有独资公司监事会成员不得少于五人,其中职工代表的比例不得低于三分之一,具体比例由公司章程规定
Article 71 The board of supervisors of a solely state-owned company shall comprise at least 5 persons, of whom the employees' representatives shall account for not less than 1/3, and the concrete percentage shall be specified in the articles of association.
  监事会成员由国有资产监督管理机构委派;但是,监事会成员中的职工代表由公司职工代表大会选举产生。监事会主席由国有资产监督管理机构从监事会成员中指定。 The members of the board of supervisors shall be appointed by the state-owned assets supervision and administration institution, however, of whom the employees' representatives shall be elected through the meeting of representatives of the employees of the company.
The chairman of the board of supervisors shall be appointed by the state-owned assets supervision and administration institution from the members of the board of supervisors.
  监事会行使本法第五十四条第(一)项至第(三)项规定的职权和国务院规定的其他职权。The board of supervisions shall exercise the functions as mentioned in Article 54 (1) through (3) of this Law and those prescribed by the State Council.

lavenderdale : 2007-08-02#645
回复: 经济生活中的英语词汇

新公司法--第三章 有限责任公司的股权转让 
  Chapter III Transfer of Stock Rights of a Limited Liability Company


第七十二条 有限责任公司的股东之间可以相互转让其全部或者部分股权。
Article 72 All or some of the stock rights of the shareholders of a limited liability company may be transferred between the shareholders.

  股东向股东以外的人转让股权,应当经其他股东过半数同意。股东应就其股权转让事项书面通知其他股东征求同意,其他股东自接到书面通知之日起满三十日未答复的,视为同意转让。
Where a shareholder intends to transfer his/its stock rights to any non-shareholder, he/it shall be subject to the approval of more than half of the other shareholders. The shareholder shall notify the other shareholders in written form of the matters on the transfer of stock rights for their approval. If any of the other shareholders fails to give it a reply within 30 days after the receipt of the written notice, it shall be deemed to have agreed to the transfer.
其他股东半数以上不同意转让的,不同意的股东应当购买该转让的股权;不购买的,视为同意转让。 经股东同意转让的股权,在同等条件下,其他股东有优先购买权。
If half or more of the other shareholders disagree to the transfer, the shareholders who disagree to the transfer shall purchase the stock rights to be transferred. If they refuse to purchase these stock rights, they shall be deemed to have agreed to the transfer. Under the same conditions, the other shareholders have a preemptive right to purchase the stock rights to be transferred upon their approval.
两个以上股东主张行使优先购买权的,协商确定各自的购买比例;协商不成的,按照转让时各自的出资比例行使优先购买权。
If two or more shareholders claim the preemptive rights, they shall determine their respective percentage of purchase through negotiation. If they fail to reach an agreement during the negotiation, they shall exercise the preemptive rights on the basis of their respective percentage of capital contributions.
  公司章程对股权转让另有规定的,从其规定。
Unless it is otherwise provided for of the transfer of stock rights in the articles of association, the articles of association shall be followed.

lavenderdale : 2007-08-02#646
回复: 经济生活中的英语词汇

第七十三条 人民法院依照法律规定的强制执行程序转让股东的股权时,应当通知公司及全体股东,其他股东在同等条件下有优先购买权。其他股东自人民法院通知之日起满二十日不行使优先购买权的,视为放弃优先购买权。
Article 73 When the people's court transfers the stock rights of a shareholder in light of the mandatory enforcement procedures as provided for in laws, it shall notify the company and all the shareholders, and the other shareholders have a preemptive right under the same conditions. If any of the other shareholders fails to exercise their preemptive rights within 20 days after he/it receives the notice of the court, it shall be deemed to have waived his/its preemptive right.

lavenderdale : 2007-08-02#647
回复: 经济生活中的英语词汇

第七十四条 依照本法第七十二条、第七十三条转让股权后,公司应当注销原股东的出资证明书,向新股东签发出资证明书,并相应修改公司章程和股东名册中有关股东及其出资额的记载。对公司章程的该项修改不需再由股东会表决。

Article 74 After a company transfers its stock rights according to Articles 72 and 73 of this Law, it shall cancel the capital contribution certificate of the former shareholder, issue a capital contribution certificate to the new shareholder and modify the record on the shareholders and their capital contributions in the articles of association and the register of shareholders. And no voting of the shareholders' meeting is needed for the modification of the articles of association.

lavenderdale : 2007-08-02#648
回复: 经济生活中的英语词汇

 第七十五条 有下列情形之一的,对股东会该项决议投反对票的股东可以请求公司按照合理的价格收购其股权:
Article 75 Under any of the following circumstances, a shareholder, who votes against the resolution of the shareholders' meeting, may request the company to purchase its stock rights at a reasonable price:

  (一)公司连续五年不向股东分配利润,而公司该五年连续盈利,并且符合本法规定的分配利润条件的;
(1) The company has not distributed any profit to the shareholders for 5 consecutive years, though it has made profits for five consecutive years and meets the profit distribution conditions as prescribed in this Law;

  (二)公司合并、分立、转让主要财产的;
(2) The merger, split-up, or transfer of the main properties of the company is undertaken;
  (三)公司章程规定的营业期限届满或者章程规定的其他解散事由出现,股东会会议通过决议修改章程使公司存续的。
(3) When the business term as prescribed in the articles of association expires or other reasons for dissolution as stipulated in the articles of association occur, the shareholders' meeting makes the company continue existing by adopting a resolution on modifying the articles of association.

  自股东会会议决议通过之日起六十日内,股东与公司不能达成股权收购协议的,股东可以自股东会会议决议通过之日起九十日内向人民法院提起诉讼。
Within 60 days after the resolution is adopted at the shareholders' meeting, if the shareholder and the company fail to reach an agreement on the purchase of stock rights, the shareholder may file a lawsuit to the people's court within 90 days after the resolution is adopted at the shareholders' meeting.

lavenderdale : 2007-08-02#649
回复: 经济生活中的英语词汇

  第七十六条 自然人股东死亡后,其合法继承人可以继承股东资格;但是,公司章程另有规定的除外。

Article 76 After the death of a natural person shareholder, his lawful inheritor may inherit the shareholder's qualifications, unless it is otherwise prescribed by the articles of association.

lavenderdale : 2007-08-02#650
回复: 经济生活中的英语词汇

新公司法--第四章 股份有限公司的设立和组织机构
  第一节 设 立
Chapter IV Establishment and Organizational Structure of a Joint Stock Limited Company
Section 1 Establishment

lavenderdale : 2007-08-02#651
回复: 经济生活中的英语词汇

第七十七条 设立股份有限公司,应当具备下列条件:
Article 77 The establishment of a joint stock limited company shall meet the following conditions:
  (一)发起人符合法定人数;
(1) The number of initiators meets the quorum;
  (二)发起人认购和募集的股本达到法定资本最低限额;
(2) The capital stock subscribed for and raised by the initiators reaches the minimum amount of the statutory capital;
  (三)股份发行、筹办事项符合法律规定;
(3) The issuance of shares and the preparatory work accord with the provisions of the law;
  (四)发起人制订公司章程,采用募集方式设立的经创立大会通过;
(4) The articles of association are formulated by the initiators, and are adopted at the establishment meeting if the company is to be launched by stock floatation;

  (五)有公司名称,建立符合股份有限公司要求的组织机构;
(5) The company has a name, and its organizational structure accords with that of a joint stock limited company
  (六)有公司住所。
(6) The company has a domicile.

lavenderdale : 2007-08-02#652
回复: 经济生活中的英语词汇

第七十八条 股份有限公司的设立,可以采取发起设立或者募集设立的方式。
Article 78 A joint stock limited company may be established by ways of promotion or stock floatation.
  发起设立,是指由发起人认购公司应发行的全部股份而设立公司。
The establishment of a company by promotion means that the initiators establish a company by subscribing for all of the shares that should be issued by the company.
  募集设立,是指由发起人认购公司应发行股份的一部分,其余股份向社会公开募集或者向特定对象募集而设立公司。

The establishment of a company by stock floatation means that the initiators establish a company by subscribing for some of the shares that should be issued by the company and offering the remaining shares to the general public or to particular objects for subscription.

lavenderdale : 2007-08-02#653
回复: 经济生活中的英语词汇

第七十九条 设立股份有限公司,应当有二人以上二百人以下为发起人,其中须有半数以上的发起人在中国境内有住所。

Article 79 To establish a joint stock limited company, there shall be not less than 2 but not more than 200 initiators, of whom half or more shall have a domicile within the territory of China.

lavenderdale : 2007-08-02#654
回复: 经济生活中的英语词汇

第八十条 股份有限公司发起人承担公司筹办事务。

Article 80 The initiators of a joint stock limited company shall undertake the preparatory work of the company.

  发起人应当签订发起人协议,明确各自在公司设立过程中的权利和义务。
They shall conclude an agreement of initiators to clarify their respective rights and obligations during the course of establishingthe company.

lavenderdale : 2007-08-02#655
回复: 经济生活中的英语词汇

 第八十一条 股份有限公司采取发起设立方式设立的,注册资本为在公司登记机关登记的全体发起人认购的股本总额。
Article 81 Where a joint stock limited company is established by promotion, its registered capital shall be the total capital stock subscribed for by all the initiators as registered in the company registration authority.

公司全体发起人的首次出资额不得低于注册资本的百分之二十,其余部分由发起人自公司成立之日起两年内缴足;其中,投资公司可以在五年内缴足。在缴足前,不得向他人募集股份。
The minimum amount of initial capital contributions to be made by all initiators shall be not less than 20% of the total registered capital, and the remaining amount shall be paid off by the initiators within 2 years as of the day when the company is established, while for an investment company, the remaining amount may be paid off within 5 years. Before the registered capital is paid off, no stock may be offered to others for subscription.
  股份有限公司采取募集方式设立的,注册资本为在公司登记机关登记的实收股本总额。
Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority.
  股份有限公司注册资本的最低限额为人民币五百万元。法律、行政法规对股份有限公司注册资本的最低限额有较高规定的,从其规定。
The minimum amount of the registered capital of a joint stock limited company shall be RMB 5 million Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital, such provision shall be followed.

lavenderdale : 2007-08-02#656
回复: 经济生活中的英语词汇

第八十二条 股份有限公司章程应当载明下列事项:
Article 82 The articles of association of a joint stock limited company shall specify the following matters:
(1) the name and domicile of the company;
  (一)公司名称和住所;
(2) the business scope of the company;
(3) the form of company establishment;
  (二)公司经营范围;
  (三)公司设立方式;
  (四)公司股份总数、每股金额和注册资本;
(4) total shares, value of each share, and the amount of registered capital of the company;
(5) the name of every initiator, the shares it has subscribed for, as well as the form and date of capital contributions;
  (五)发起人的姓名或者名称、认购的股份数、出资方式和出资时间;
  (六)董事会的组成、职权和议事规则;
(6) the composition, authorities, term of office, and rules of procedure of the board of directors,
(7) the legal representative of the company;
  (七)公司法定代表人;
  (八)监事会的组成、职权和议事规则;
(8) the composition, authorities, term of office, and rules of procedure of the board of supervisors;
(9) the methods for profit distribution of the company;
  (九)公司利润分配办法;
  (十)公司的解散事由与清算办法;
(10) the reasons for dissolution of the company and liquidation methods;
(11) the methods for issuing notices or public announcements of the company; and
  (十一)公司的通知和公告办法;
  (十二)股东大会会议认为需要规定的其他事项。
(12) other matters deemed necessary by the meetings of shareholders.

lavenderdale : 2007-08-02#657
回复: 经济生活中的英语词汇

第八十三条 发起人的出资方式,适用本法第二十七条的规定。
Article 83 The form of capital contributions of initiators shall be subject to the provisions in Article 27 of this Law.
  第八十四条 以发起设立方式设立股份有限公司的,发起人应当书面认足公司章程规定其认购的股份;一次缴纳的,应即缴纳全部出资;分期缴纳的,应即缴纳首期出资。以非货币财产出资的,应当依法办理其财产权的转移手续。
Article 84 When establishing a joint stock limited company by promotion, the initiators shall subscribe, in writing, for the full amount of shares prescribed in the articles of association. In the case of paying the capital contributions at one time, the initiators shall make the payment in a lump sum; in the case of paying the capital contributions by installments, the initiators shall make the down payment immediately. In the case of making capital contributions in non-monetary properties, the initiators shall go through the procedures for the transfer of property rights according to law.
  发起人不依照前款规定缴纳出资的,应当按照发起人协议承担违约责任。
If any of the initiators fails to make capital contributions by following the provisions of the preceding paragraph, it shall bear the liabilities for breach of contract according to the stipulations in the initiators agreement.
  发起人首次缴纳出资后,应当选举董事会和监事会,由董事会向公司登记机关报送公司章程、由依法设定的验资机构出具的验资证明以及法律、行政法规规定的其他文件,申请设立登记。
After the initiators have made their down payment, they should elect the board of directors and the board of supervisors. The board of directors shall file a registration application with the company registration authority and submit thereto the articles of association, the capital verification certification as issued by a lawfully established capital verification institution, as well as other documents as stimulated by the laws and administrative regulations.

lavenderdale : 2007-08-02#658
回复: 经济生活中的英语词汇

 第八十五条 以募集设立方式设立股份有限公司的,发起人认购的股份不得少于公司股份总数的百分之三十五;但是,法律、行政法规另有规定的,从其规定。
Article 85 For a joint stock limited company established by stock flotation, the shares subscribed for by the initiators shall not be less than 35 % of the total shares. However, if it is otherwise provided for by any law or administrative regulation, such law or administrative regulation shall prevail.
  第八十六条 发起人向社会公开募集股份,必须公告招股说明书,并制作认股书。认股书应当载明本法第八十七条所列事项,由认股人填写认购股数、金额、住所,并签名、盖章。认股人按照所认购股数缴纳股款。
Article 86 When raising shares in the public, the initiators shall publish a prospectus and prepare share subscription forms. The share subscription form shall involve the items listed in Article 87, and a subscriber shall fill in the number and amount of shares he subscribes for and his domicile, and shall affix his signature or seal thereto. The subscriber shall pay the shares pursuant to the number of shares he has subscribed for.

lavenderdale : 2007-08-02#659
回复: 经济生活中的英语词汇

第八十七条 招股说明书应当附有发起人制订的公司章程,并载明下列事项:
Article 87 The prospectus shall be accompanied by the articles of association formulated by the initiators and shall state the following:
  (一)发起人认购的股份数;
(1) the number of shares subscribed for by the initiators;
  (二)每股的票面金额和发行价格;
(2) the value and issuing price of each share;
  (三)无记名股票的发行总数;
(3) the total number of unregistered stocks issued;
  (四)募集资金的用途;
(4) the purposes of the funds raised;
  (五)认股人的权利、义务;
(5) the rights and obligations of the subscribers; and
  (六)本次募股的起止期限及逾期未募足时认股人可以撤回所认股份的说明。
(6) the beginning and ending dates for the public offer and a statement that the subscribers may revoke their subscriptions if the offer is under-subscribed at the close of the offer.

lavenderdale : 2007-08-02#660
回复: 经济生活中的英语词汇

第八十八条 发起人向社会公开募集股份,应当由依法设立的证券公司承销,签订承销协议
Article 88 The public offer shares shall be underwritten by a lawfully established securities company, and an underwriting agreement shall be concluded.

  第八十九条 发起人向社会公开募集股份,应当同银行签订代收股款协议。
Article 89 As for the public offer shares, the initiators shall sign an agreement with the receiving bank.
代收股款的银行应当按照协议代收和保存股款,向缴纳股款的认股人出具收款单据,并负有向有关部门出具收款证明的义务。
The receiving bank shall receive and hold as an agent the payments for shares in light of the agreement, issue receipts to subscribers who have made the payments and be obliged to issue evidence of receipt of payments to the relevant departments.

lavenderdale : 2007-08-02#661
回复: 经济生活中的英语词汇

第九十条 发行股份的股款缴足后,必须经依法设立的验资机构验资并出具证明。发起人应当自股款缴足之日起三十日内主持召开公司创立大会。创立大会由发起人、认股人组成。
Article 90 After the full payment for the public offer shares, they shall be verified by a lawfully established capital verification institution, and a certification shall be issued thereby. The initiators shall hold a company establishment meeting within 30 days, which shall comprise the subscribers.
  发行的股份超过招股说明书规定的截止期限尚未募足的,或者发行股份的股款缴足后,发起人在三十日内未召开创立大会的,认股人可以按照所缴股款并加算银行同期存款利息,要求发起人返还。
If the public offer shares are not fully subscribed for at the expiration of the time limit prescribed in the prospectus, or the initiators fail to hold an establishment meeting within 30 days after the full payment for the public offer shares, the subscribers may demand the initiators to make repayments for the public offer shares plus an interest calculated at the bank deposit interest rate for the same period.

lavenderdale : 2007-08-02#662
回复: 经济生活中的英语词汇

 第九十一条 发起人应当在创立大会召开十五日前将会议日期通知各认股人或者予以公告。创立大会应有代表股份总数过半数的发起人、认股人出席,方可举行。
Article 91 The initiators shall notify every subscriber of the date of the establishment meeting or make a public announcement on the meeting 15 days in advance. The establishment meeting may not be held, unless subscribers representing at least half of the shares appear.
  创立大会行使下列职权:
The establishment meeting shall exercise the following authorities:
  (一)审议发起人关于公司筹办情况的报告;
(1) deliberating the report on the pre-establishment activities prepared by the sponsors;
  (二)通过公司章程;
(2) adopting the articles of association;
  (三)选举董事会成员;
(3) electing members of the board of directors;
(4) electing members of the board of supervisors;

  (四)选举监事会成员;
(5) checking the expenses incurred for the establishment of the company;
  (五)对公司的设立费用进行审核;
  (六)对发起人用于抵作股款的财产的作价进行审核;
(6) checking the value of the assets contributed by the initiators in lieu of pecuniary payment for the shares;  
(七)发生不可抗力或者经营条件发生重大变化直接影响公司设立的,可以作出不设立公司的决议。
(7) Where any force majeure or major change of the operation conditions directly affect the establishment of the company, the resolution not to establish the company may be adopted.   
创立大会对前款所列事项作出决议,必须经出席会议的认股人所持表决权过半数通过。
A resolution adopted at the establishment meeting on any of the matters as mentioned in the previous paragraph requires affirmative votes by subscribers representing more than half of the votes of those attending the meeting.

lavenderdale : 2007-08-02#663
回复: 经济生活中的英语词汇

第九十二条 发起人、认股人缴纳股款或者交付抵作股款的出资后,除未按期募足股份、发起人未按期召开创立大会或者创立大会决议不设立公司的情形外,不得抽回其股本。
Article 92 The initiators and subscribers shall not withdraw their share capital after making payments for the shares they have subscribed for or after making capital contributions by using non-monetary properties, unless the public offer shares have not been fully subscribed within the time limit, the initiators fail to convene the establishment meeting within the time limit or the establishment meeting has decided not to set up the company.
  

lavenderdale : 2007-08-02#664
回复: 经济生活中的英语词汇

第九十三条 董事会应于创立大会结束后三十日内,向公司登记机关报送下列文件,申请设立登记:
Article 93 The board of directors shall, within 30 days after the establishment meeting ends, file an application for registration with the company registration authority and submit the following documents to it:
  (一)公司登记申请书;
(1) a company registration application;
  (二)创立大会的会议记录;
(2) the records of the establishment meeting;
  (三)公司章程;
(3) the articles of association;
  (四)验资证明;
(4) a capital verification certification;
  (五)法定代表人、董事、监事的任职文件及其身份证明;
(5) the appointment documents and identity certificates of the legal representative, directors and supervisors;
  (六)发起人的法人资格证明或者自然人身份证明;
(6) the certifications for the juridical person or natural person status of the initiators; and
  (七)公司住所证明。
(7) the certification on the domicile of the company.   
募集方式设立股份有限公司公开发行股票的,还应当向公司登记机关报送国务院证券监督管理机构的核准文件
As for a joint stock limited company established by stock floatation that makes public stock offers, in additions to the aforementioned documents, it shall submit to the company registration authority the approval document issued by the securities regulatory institution of the State Council.

lavenderdale : 2007-08-02#665
回复: 经济生活中的英语词汇

第九十四条 股份有限公司成立后,发起人未按照公司章程的规定缴足出资的,应当补缴;其他发起人承担连带责任。

Article 94 After the establishment of a joint stock limited company, if any of the initiators fails to make full payment for the capital contributions as provided for in the articles of association, it shall make up the arrears, and the other initiators shall bear joint liabilities.

  股份有限公司成立后,发现作为设立公司出资的非货币财产的实际价额显著低于公司章程所定价额的,应当由交付该出资的发起人补足其差额;其他发起人承担连带责任。

After the establishment of a joint stock limited company, if it is found that the actual value of the non-monetary properties used as capital contributions for the establishment of the company is obviously lower than that as prescribed in the articles of association, the initiator who has made the capital contribution shall make up the balance, and the other initiators shall bear joint liabilities.

lavenderdale : 2007-08-02#666
回复: 经济生活中的英语词汇

第九十五条 股份有限公司的发起人应当承担下列责任:
Article 95 The initiators of a joint stock limited company shall bear the following responsibilities:
  (一)公司不能成立时,对设立行为所产生的债务和费用负连带责任;
(1) In the case of failure to establish the company, bearing joint liabilities for the debts and expenses resulted from the pre-establishment activities;
  (二)公司不能成立时,对认股人已缴纳的股款,负返还股款并加算银行同期存款利息的连带责任;
(2) In the case of failure to establish the company, bearing joint liabilities for refunding the paid-in capital as well as the interests thereof computed at the bank interest rate for the same period; and
  (三)在公司设立过程中,由于发起人的过失致使公司利益受到损害的,应当对公司承担赔偿责任。
(3) If the company's interest is injured in the course of its establishment due to the negligence of the initiators, being liable for making compensations to the company.

lavenderdale : 2007-08-02#667
回复: 经济生活中的英语词汇

 第九十六条 有限责任公司变更为股份有限公司时,折合的实收股本总额不得高于公司净资产额。有限责任公司变更为股份有限公司,为增加资本公开发行股份时,应当依法办理。
Article 96 Where a limited liability company is changed into a joint stock limited company, the total amount of the paid-in capital shall be not less than the total amount of the net assets. Where a limited liability company is changed into a joint stock limited company, the public offer stocks issued for the purpose of increasing the capital shall comply with the law.

  第九十七条 股份有限公司应当将公司章程、股东名册、公司债券存根、股东大会会议记录、董事会会议记录、监事会会议记录、财务会计报告置备于本公司。
Article 97 A joint stock limited company shall prepare and keep in the company the articles of association, register of the shareholders, counterfoil of corporate bonds, records of the shareholders' meetings, records of the meetings of the board of directors, records of the meetings of the board of supervisors, and financial reports.

lavenderdale : 2007-08-02#668
回复: 经济生活中的英语词汇

第九十八条 股东有权查阅公司章程、股东名册、公司债券存根、股东大会会议记录、董事会会议决议、监事会会议决议、财务会计报告,对公司的经营提出建议或者质询

Article 98 The shareholders shall be entitled to refer to the articles of association, register of the shareholders, counterfoil of corporate bonds, records of the shareholders' meeting meetings, records of the meetings of the board of directors, records of the meetings of the board of supervisors and financial reports, and may bring forward proposals or raise questions about the business operation of the company. Section 2 Shareholders' Meeting

lavenderdale : 2007-08-02#669
回复: 经济生活中的英语词汇

  第二节 股东大会
  第九十九条 股份有限公司股东大会由全体股东组成。股东大会是公司的权力机构,依照本法行使职权。
Article 99 The shareholders' meeting of a joint stock limited company shall comprise all the shareholders. It is the company's organ of power, which shall exercise its authorities according to law.

 第一百条 本法第三十八条第一款关于有限责任公司股东会职权的规定,适用于股份有限公司股东大会。
Article 100 The provisions regarding the authorities of the shareholders' meeting of a limited liability company as prescribed in the first paragraph of Article 38 of this law shall apply to the shareholders' meeting of a joint stock limited company.

lavenderdale : 2007-08-02#670
回复: 经济生活中的英语词汇

第一百零一条 股东大会应当每年召开一次年会。有下列情形之一的,应当在两个月内召开临时股东大会:
Article 99 The shareholders' meeting of a joint stock limited company shall comprise all the shareholders. It is the company's organ of power, which shall exercise its authorities according to law.

  (一)董事人数不足本法规定人数或者公司章程所定人数的三分之二时;
Article 100 The provisions regarding the authorities of the shareholders' meeting of a limited liability company as prescribed in the first paragraph of Article 38 of this law shall apply to the shareholders' meeting of a joint stock limited company.
  (二)公司未弥补的亏损达实收股本总额三分之一时;
Article 101 An annual session of the shareholders' meeting shall be held each year. Under any of the following circumstances, a temporary shareholders' meeting shall be held within 2 months:
  (三)单独或者合计持有公司百分之十以上股份的股东请求时;
(1) The number of directors is less than two-thirds of the number of directors as required by this law or the number of directors as prescribed in the articles of association;
  (四)董事会认为必要时;
(4) The board of directors deems it necessary;
  (五)监事会提议召开时;
(5) At the request of the board of supervisors; and
  (六)公司章程规定的其他情形。
(6) Other circumstances as prescribed in the articles of association.

lavenderdale : 2007-08-02#671
回复: 经济生活中的英语词汇

第一百零二条 股东大会会议由董事会召集,董事长主持;董事长不能履行职务或者不履行职务的,由副董事长主持;副董事长不能履行职务或者不履行职务的,由半数以上董事共同推举一名董事主持。
Article 102 A session of the shareholders' meeting shall be convened by the board of directors and be presided over by the chairman of the board of directors. If the chairman is unable or fails to perform his duties, the meetings thereof shall be presided over by the deputy chairman of the board of directors. If the deputy chairman of the board of directors is unable or fails to perform his duties, the meetings shall be presided over by a director jointly recommended by half or more of the directors.


  董事会不能履行或者不履行召集股东大会会议职责的,监事会应当及时召集和主持;监事会不召集和主持的,连续九十日以上单独或者合计持有公司百分之十以上股份的股东可以自行召集和主持。
If the board of directors or the acting director is unable or fails to fulfill the obligation of convening the meetings of the shareholders' meeting, the board of supervisors shall convene and preside over such meetings. If the board of supervisors does not convene or preside over such meetings, the shareholders separately or aggregately holding 1/10 or more of the shares may convene and preside over such meetings on their own initiative.

lavenderdale : 2007-08-02#672
回复: 经济生活中的英语词汇

第一百零三条 召开股东大会会议,应当将会议召开的时间、地点和审议的事项于会议召开二十日前通知各股东;临时股东大会应当于会议召开十五日前通知各股东;发行无记名股票的,应当于会议召开三十日前公告会议召开的时间、地点和审议事项。

Article 103 As for a shareholders' meeting to be held, a notice shall be given to every shareholder 20 days in advance, which shall state the time and place of the meeting as well as the matters to be deliberated at the meeting. As for a temporary meeting of the shareholders' meeting, a notice shall be given to every shareholder 15 days in advance. As for the issue of unregistered stocks, the time and place of the meeting as well as the matters to be deliberated at the meeting shall be announced 30 days in advance.

单独或者合计持有公司百分之三以上股份的股东,可以在股东大会召开十日前提出临时提案并书面提交董事会;董事会应当在收到提案后二日内通知其他股东,并将该临时提案提交股东大会审议。临时提案的内容应当属于股东大会职权范围,并有明确议题和具体决议事项。

The shareholders separately or aggregately holding 3% or more of the shares of the company may put forward a written temporary proposal to the board of directors 10 days before a shareholders' meeting is held. The board of directors may notify other shareholders within 2 days and submit the temporary proposal to the meeting of the shareholders' meeting for deliberation. The contents of a temporary proposal shall fall within the scope to be decided by the shareholders' meeting, and the temporary proposal shall have a clear topic for discussion and matters to be decided.

股东大会不得对前两款通知中未列明的事项作出决议。
The shareholders' meeting shall not make any decision on any matter not listed in the notice as mentioned in the preceding two paragraphs.
  无记名股票持有人出席股东大会会议的,应当于会议召开五日前至股东大会闭会时将股票交存于公司。
If the holders of unregistered stocks attend the shareholders' meeting, they shall have their stocks preserved in the company during the period from 5 days before the meeting is held to the day when the shareholders' meeting is closed.

lavenderdale : 2007-08-02#673
回复: 经济生活中的英语词汇

 第一百零四条 股东出席股东大会会议,所持每一股份有一表决权。但是,公司持有的本公司股份没有表决权。
Article 104 When a shareholder attends the shareholders' meeting, he shall have one voting right for each share he holds. However, the company has no voting right for its own shares it holds.
  股东大会作出决议,必须经出席会议的股东所持表决权过半数通过
When any resolution is to be made by the shareholders' meeting, it shall be adopted by shareholders representing more than half of the voting rights of the shareholders in presence.
但是,股东大会作出修改公司章程、增加或者减少注册资本的决议,以及公司合并、分立、解散或者变更公司形式的决议,必须经出席会议的股东所持表决权的三分之二以上通过。
However, when the shareholders' meeting makes a decision to modify the articles of association or to increase or reduce the registered capital, or a resolution about the merger, split-up, dissolution or change of the company form, the resolution shall be adopted by shareholders representing 2/3 or more of the voting rights of the shareholders in presence.
Article 105 For the important matters such as company transfer, being assignee of any important asset or providing guarantee for any other person, which shall be decided through the shareholders' meeting under this Law and the articles of association, the board of directors shall timely call a shareholders' meeting for voting.

lavenderdale : 2007-08-02#674
回复: 经济生活中的英语词汇

 第一百零五条 本法和公司章程规定公司转让、受让重大资产或者对外提供担保等事项必须经股东大会作出决议的,董事会应当及时召集股东大会会议,由股东大会就上述事项进行表决。

Article 105 For the important matters such as company transfer, being assignee of any important asset or providing guarantee for any other person, which shall be decided through the shareholders' meeting under this Law and the articles of association, the board of directors shall timely call a shareholders' meeting for voting.

lavenderdale : 2007-08-02#675
回复: 经济生活中的英语词汇

 第一百零六条 股东大会选举董事、监事,可以依照公司章程的规定或者股东大会的决议,实行累积投票制。
  本法所称累积投票制,是指股东大会选举董事或者监事时,每一股份拥有与应选董事或者监事人数相同的表决权,股东拥有的表决权可以集中使用。
Article 106 When the shareholders' meeting elects directors or supervisors, it may, according to the articles of association or resolution of the shareholders' meeting, adopt a cumulative voting system.
The term "cumulative voting system" as mentioned in this Law refers to a system of voting by shareholders for the election of directors or supervisors at a session of the shareholders' meeting in which the shareholder can multiply his voting rights by the number of candidates and vote them all for one candidate for director or supervisor.

lavenderdale : 2007-08-02#676
回复: 经济生活中的英语词汇

"cumulative voting system"
举个例子:某公司要选5名董事,公司股份共1000股,股东共10人,其中1名大股东持有510股,即拥有公司51%股份;其他9名股东共计持有490股,合计拥有公司49%的股份。若按直接投票制度,每一股有一个表决权,则控股51%的大股东就能够使自己推选的5名董事全部当选,其他股东毫无话语权。但若采取累积投票制,表决权的总数就成为1000×5=5000票,控股股东总计拥有的票数为2550票,其他9名股东合计拥有2450票。根据累积投票制的原理,股东可以集中投票给一个或几个董事候选人,并按所得同意票数多少的排序确定当选董事,因此从理论上来说,其他股东至少可以使自己的2名董事当选,而控股比例超过半数的股东也最多只能选上3名自己的董事。可以看出,采取累积投票制度确实可以缓冲大股东利用表决权优势产生的对公司的控制,增强小股东在公司治理中的话语权,有利于公司治理结构的完善

累计投票制依然是资本多数决,而不是人数多数决,只不过把分散的小股东票数结合到一起,更大程度发挥它的作用,与大股东抗衡时力量更大。

lavenderdale : 2007-08-02#677
回复: 经济生活中的英语词汇

第一百零七条 股东可以委托代理人出席股东大会会议,代理人应当向公司提交股东授权委托书,并在授权范围内行使表决权。
Article 107 A shareholder may entrust an agent to attend a shareholders' meeting. The agent shall present a power of attorney issued by the shareholder to the company, and shall exercise his voting rights within the authorization scope.

  第一百零八条 股东大会应当对所议事项的决定作成会议记录,主持人、出席会议的董事应当在会议记录上签名。会议记录应当与出席股东的签名册及代理出席的委托书一并保存。
Article 108 The shareholders' meeting shall prepare records regarding the decisions on the matters discussed by it. The chairman of the meeting and the directors in presence shall affix their signatures to the records, which shall be preserved together with the book of signatures of the shareholders in presence as well as the power of attorney thereof.

lavenderdale : 2007-08-02#678
回复: 经济生活中的英语词汇

第三节 董事会、经理
Section 3 The Board of Directors and Manager


  第一百零九条 股份有限公司设董事会,其成员为五人至十九人。
Article 109 A joint stock limited company shall set up a board of directors, which shall comprise 5-19 persons.
  董事会成员中可以有公司职工代表。董事会中的职工代表由公司职工通过职工代表大会、职工大会或者其他形式民主选举产生。
The board of directors may include representatives of the company's employees. The representatives of the employees who serve as board directors shall be democratically elected through the meeting of the representatives of the employees, meeting of employees or otherwise.

  本法第四十六条关于有限责任公司董事任期的规定,适用于股份有限公司董事。
The provisions in Article 46 of this Law on the term of office of the directors of a limited liability company shall apply to that of the director of a joint stock limited company.

  本法第四十七条关于有限责任公司董事会职权的规定,适用于股份有限公司董事会。
The provisions in Article 47 of this Law on the functions of the board of directors of a limited liability company shall apply to that of the board of directors of a joint stock limited company.

lavenderdale : 2007-08-02#679
回复: 经济生活中的英语词汇

Q比率的概念
根据著名经济学家托宾(J.Tobin)提出的Q比率的概念,企业资产负债的市场价值与其重置成本的比率为Q比率,Q>1时,进行新的资本投资更有利,从而增加投资需求,Q<1时,公司买现成的资本产品比新的资本投资更便宜,会减少资本需求。只要企业的资产负债的市场价值相对于其重置成本有所提高,即提高Q比率,就会增加资本形成。

资本市场“无免费午餐”的假设(No-free-lunch Assumption)。

lavenderdale : 2007-08-02#680
回复: 经济生活中的英语词汇

SWOT分析(SWOT analysis)——分析经营风险的方法。
即对企业的优势(strengths)、弱点(weaknesses)、机会(opportunities)、威胁(threats)列表分析。

lavenderdale : 2007-08-02#681
回复: 经济生活中的英语词汇

巴塞尔协议(Basle Agreement)——由各国中央银行、国际清算银行成员签订的国际协议,主要是关于银行最小资本充足的要求。它也被称为BIS规则(BIS rules)。

保兑信用证(Confirmed Letter of Credit)——开出信用证的银行和第二家承兑的银行都承诺有条件地担保支付的信用证。

lavenderdale : 2007-08-02#682
回复: 经济生活中的英语词汇

国家风险(Country Risk)——在特定国家经营的组织,其财务状况和偿债能力由于受到所在国变化和发展的影响而存在的风险。

信用风险(Credit Risk)——
债务人延期支付或拒绝支付债务的风险。

交易对手违约风险(Counterparty Risk)——由于交易另一方不遵守合同条款所带来的风险。

流动性危机(Liquidity Run)——现金支出激增,企业创造新现金流(流动性)出现困难。

行业风险(1ndustry Risk)——一个行业中所有企业可能因行业不景气而盈利下降的风险。




财务风险(Financial risk)——企业无法按时足额偿还到期债务的风险。财务风险的主要衡量指标是财务杠杆率,即企业计息负债和股东权益的比值。企业的财务风险越大,财务杠杆率就越高。利润因受意外的财务状况或环境变化影响而变化的风险。这一术语在用于描述企业的债务和财务杠杆时,指企业的利润不足以满足利息支付和其他债务支付要求的风险。

风险资产(Risk Assets)——根据带来损失的可能性,被赋予不同风险权重(0—100%)的银行资产。

Z值(Z Score)——指对企业财务状况、破产可能性的量化评估。z值主要利用核心的财务指标进行评估,它是由企业破产预测模型得出。

Z值模型(Z score models)——用少量关键指标衡量企业破产风险的模型。每一个z值模型都有自己的关键指标。不同的z值模型适用于不同的行业和不同的国家。

lavenderdale : 2007-08-02#683
回复: 经济生活中的英语词汇

第一百一十条 董事会设董事长一人,可以设副董事长。董事长和副董事长由董事会以全体董事的过半数选举产生。
Article 110 The board of directors shall have one chairman, and may have a deputy chairman.
  董事长召集和主持董事会会议,检查董事会决议的实施情况。
The chairman and deputy chairmen shall be elected by more than half of all the directors. The chairman of the board of directors shall convene and preside over the meetings of the board of directors and examine the implementation of the resolutions of the board of directors.
副董事长协助董事长工作,董事长不能履行职务或者不履行职务的,由副董事长履行职务;副董事长不能履行职务或者不履行职务的,由半数以上董事共同推举一名董事履行职务。
The deputy chairman shall assist the chairman to work. If the chairman is unable or fails to perform his duties, the deputy chairman shall perform such duties. If the deputy chairman of the board of directors is unable or fails to perform his duties, the director who is jointly recommended by half or more of the directors shall perform such duties.

lavenderdale : 2007-08-02#684
回复: 经济生活中的英语词汇

第一百一十一条 董事会每年度至少召开两次会议,每次会议应当于会议召开十日前通知全体董事和监事。
Article 111 The board of directors shall convene at least two meetings every year, and shall notice all directors and supervisors 10 days before it holds a meeting.
  代表十分之一以上表决权的股东、三分之一以上董事或者监事会,可以提议召开董事会临时会议。董事长应当自接到提议后十日内,召集和主持董事会会议。
The shareholders representing 1/10 or more of the voting rights, or 1/3 of the directors, or the board of supervisors may bring forward a proposal on holding a temporary meeting of the board of directors.

The chairman of the board of directors shall, within 10 days after he receives such a proposal, convene and preside over a meeting of the board of directors.



  董事会召开临时会议,可以另定召集董事会的通知方式和通知时限。
. If the board of directors holds a temporary meeting, it may separately decide the method and time limit for the notification on convening meetings of the board of directors.

lavenderdale : 2007-08-02#685
回复: 经济生活中的英语词汇

 第一百一十二条 董事会会议应有过半数的董事出席方可举行。董事会作出决议,必须经全体董事的过半数通过
Article 112 No meeting of the board of directors may be held, unless more than half of the directors are present. When the board of directors makes a resolution, it shall be adopted by more than half of all the directors.

  董事会决议的表决,实行一人一票。
As for the voting on a resolution of the board of directors, a director shall have one vote only.

lavenderdale : 2007-08-02#686
回复: 经济生活中的英语词汇

第一百一十三条 董事会会议,应由董事本人出席;董事因故不能出席,可以书面委托其他董事代为出席,委托书中应载明授权范围。
  董事会应当对会议所议事项的决定作成会议记录,出席会议的董事应当在会议记录上签名。
113 The directors shall attend in person the meetings of the board of directors. Where any director is unable to attend the meeting for a certain reason, he may, by issuing a written power of attorney, entrust another director to attend the meeting on his behalf, and the scope of authorization shall be stated in the power of attorney.
  董事应当对董事会的决议承担责任。董事会的决议违反法律、行政法规或者公司章程、股东大会决议,致使公司遭受严重损失的,参与决议的董事对公司负赔偿责任。但经证明在表决时曾表明异议并记载于会议记录的,该董事可以免除责任。 The board of directors shall prepare records regarding the resolutions on the matters discussed at the meeting, which shall be signed by the directors in presence. The directors shall be responsible for the resolutions of the board of directors. In case a resolution of the board of directors is in violation of laws, administrative regulations, articles of association or resolutions of the shareholders' meetings and causes any serious loss to the company, the directors who participate in adopting the resolution shall make compensation. However, if a director is proven to have expressed his objection to the voting on such resolution and his objection was recorded in the records, then the director may be exempted from liabilities.

lavenderdale : 2007-08-02#687
回复: 经济生活中的英语词汇

第一百一十四条 股份有限公司设经理,由董事会决定聘任或者解聘。
Article 114 A joint stock limited company may have a manager, who shall be hired or dismissed by the board of directors.
  本法第五十条关于有限责任公司经理职权的规定,适用于股份有限公司经理。
The provisions of Article 50 of this Law on the authorities of the manager of a limited liability company shall apply to that of the manager of a joint stock limited company.
  第一百一十五条 公司董事会可以决定由董事会成员兼任经理。
Article 115 The board of directors of a company may decide to appoint a member of the board of directors to concurrently take the post of the manager.

lavenderdale : 2007-08-02#688
回复: 经济生活中的英语词汇

 第一百一十六条 公司不得直接或者通过子公司向董事、监事、高级管理人员提供借款。
Article 116 No company may, directly or via its subsidiary, lend money to any of its directors, supervisors or senior managers.

  第一百一十七条 公司应当定期向股东披露董事、监事、高级管理人员从公司获得报酬的情况。
Article 117 A company shall regularly disclose to its shareholders the information about remunerations obtained by the directors, supervisors and senior managers from the company. Section 4 the Board of Supervisors

lavenderdale : 2007-08-02#689
回复: 经济生活中的英语词汇

第四节 监事会

Section 4 the Board of Supervisors​
 
 第一百一十八条 股份有限公司设监事会,其成员不得少于三人。
Article 118 A joint stock limited company shall set up a board of supervisors, which shall comprise at least 3 persons.
  监事会应当包括股东代表和适当比例的公司职工代表,其中职工代表的比例不得低于三分之一,具体比例由公司章程规定。
The board of supervisors shall include representatives of shareholders and an appropriate percentage of representatives of the company's employees. The percentage of the representatives of employees shall account for not less than 1/3 of all the supervisors, but the concrete percentage shall be specified in the articles of association.
监事会中的职工代表由公司职工通过职工代表大会、职工大会或者其他形式民主选举产生。
The representatives of employees who serve as members of the board of supervisors shall be democratically elected through the meeting of representatives of the company's employees, shareholders' meeting or by other means.

  监事会设主席一人,可以设副主席。监事会主席和副主席由全体监事过半数选举产生。监事会主席召集和主持监事会会议;监事会主席不能履行职务或者不履行职务的,由监事会副主席召集和主持监事会会议;The board of supervisors shall have one chairman, and may have a deputy chairman. The chairman and deputy chairman shall elected by more than half of all the supervisors.   
监事会副主席不能履行职务或者不履行职务的,由半数以上监事共同推举一名监事召集和主持监事会会议。 The chairman of the board of supervisors shall convene and preside over the meetings of the board of supervisors. If the chairman of the board of supervisors is unable or fails to perform his duties, the deputy chairman of the board of supervisors shall convene and preside over the meeting of the board of supervisors. If the deputy chairman of the board of supervisors is unable or fails to perform the duties, the supervisor jointly recommended by half or more of the supervisors shall convene and preside over the meetings of the board of supervisors.

  董事、高级管理人员不得兼任监事。 No director or senior manager may concurrently act as a supervisor.
本法第五十三条关于有限责任公司监事任期的规定,适用于股份有限公司监事。The provisions of Article 53 of this Law on the term of office of the supervisors of a limited liability company shall apply to that of the supervisors of a joint stock limited company.

lavenderdale : 2007-08-02#690
回复: 经济生活中的英语词汇

第一百一十九条 本法第五十四条、第五十五条关于有限责任公司监事会职权的规定,适用于股份有限公司监事会。
Article 119 The provisions of Articles 54 and 55 of this Law on the functions of a limited liability company shall apply to that of the board of supervisors of a joint stock limited company.   
监事会行使职权所必需的费用,由公司承担。
The expenses necessary for the board of supervisors to exercise its authorities shall be borne by the company.

  
第一百二十条 监事会每六个月至少召开一次会议。监事可以提议召开临时监事会会议。 Article 120 The board of supervisors shall hold at least one meeting every 6 months. The supervisors may propose to convene temporary meetings of the board of supervisors.
  监事会的议事方式和表决程序,除本法有规定的外,由公司章程规定。
The discussion methods and voting procedures of the board of supervisors shall be prescribed in the articles of association, unless it is otherwise provided for by this Law.

  监事会决议应当经半数以上监事通过。
  监事会应当对所议事项的决定作成会议记录,出席会议的监事应当在会议记录上签名。The board of supervisors shall prepare records for the decisions on the matters discussed at the meeting, which shall be signed by the supervisors in presence.

lavenderdale : 2007-08-02#691
回复: 经济生活中的英语词汇

第五节 上市公司组织机构的特别规定
  
Section 5 Special Provisions on the Organizational Structure of a Listed Company​
第一百二十一条 本法所称上市公司,是指其股票在证券交易所上市交易的股份有限公司。
Article 121 The term "listed company" as mentioned in this Law refers to the joint stock limited companies whose stocks are listed and traded in a stock exchange.

  第一百二十二条 上市公司在一年内购买、出售重大资产或者担保金额超过公司资产总额百分之三十的,应当由股东大会作出决议,并经出席会议的股东所持表决权的三分之二以上通过

Article 122 Where a listed company purchases or sells any important assets, or provides a guarantee of which the amount exceeds 30% of its total assets, a resolution shall be made by the shareholders' meeting and adopted by shareholders representing 2/3 of the voting rights of the shareholders in presence.

lavenderdale : 2007-08-02#692
回复: 经济生活中的英语词汇

 第一百二十三条 上市公司设立独立董事,具体办法由国务院规定。
Article 123 A listed company shall have independent directors. And the concrete measures shall be formulated by the State Council.
  第一百二十四条 上市公司设董事会秘书,负责公司股东大会和董事会会议的筹备、文件保管以及公司股东资料的管理,办理信息披露事务等事宜。
Article 124 A listed company may have a secretary of the board of directors, who shall be responsible for the preparation of the sessions of shareholders' meeting and meetings of the board of directors, preservation of documents, management of the company's stock rights, information disclosure, and etc.
  第一百二十五条 上市公司董事与董事会会议决议事项所涉及的企业有关联关系的,不得对该项决议行使表决权,也不得代理其他董事行使表决权。该董事会会议由过半数的无关联关系董事出席即可举行,董事会会议所作决议须经无关联关系董事过半数通过。出席董事会的无关联关系董事人数不足三人的,应将该事项提交上市公司股东大会审议
Article 125 Where any of the directors has any relationship with the enterprise involved in the matter to be discussed at the meeting of the board of directors, he shall not vote on this resolution, nor may he vote on behalf of any other person. The meeting of the board of directors shall not be held unless more than half of the unrelated directors are present at the meeting. A resolution of the board of directors shall be adopted by more than half of the unrelated directors. If the number of unrelated directors in presence is less than 3 persons, the matter shall be submitted to the shareholders' meeting of the listed company for deliberation.

lavenderdale : 2007-08-02#693
回复: 经济生活中的英语词汇

合并报表(Consolidated accounts)——综合企业集团所有公司的财务报表即为合并报表,由上市的母公司(控股公司)负责公布。但是该企业集团并不是一个法人实体。只有在授信给母公司,或者母公司为子公司所借款项提供了担保时,对合并报表的分析才有意义。

利润率(Profit margin)——
企业利润和销售收入的比值,通常采用百分数的形式。利润率有毛利率和净利润率两种形式。如果利润率降低,那么利润也会减少。

破产(Insolvency)——无法偿还贷款。各国的破产程序各不相同。

破产管理(Receivership)——这是一个英国用语,指企业的债权人指定破产管理人的过程。破产管理人负责管理和配置这些债权人求偿的资产。破产管理人将资产管理的收益付给债权人。破产管理经常导致企业清算。

清算(Liquidation)——终止企业及其各项事务的过程。这项工作由指定的清算人来执行。

融资性现金流量(Financial cash flows)——融资性现金流量是由长期资本的变动而造成的现金支付或收入,如发行新股、获得贷款。

lavenderdale : 2007-08-02#694
回复: 经济生活中的英语词汇

违约事件(Event 0f Default)——借款人不履行契约

竞争优势(Competitive advantage)——所谓竞争优势就是指企业在其所提供的商品或服务方面,相对于竞争对手所具有的优势。竞争优势对于企业的长期发展和生存来说至关重要。

竞争优势(Competitive advantage)——
所谓竞争优势就是指企业在其所提供的商品或服务方面,相对于竞争对手所具有的优势。竞争优势对于企业的长期发展和生存来说至关重要。

抵押(Charge)——担保的一种形式。即借款人向借款银行承诺,一旦自身出现偿债困难时,银行对抵押财产的追索先于其他债权人。抵押一般有两种形式:对特定财产的固定抵押和对其他一系列财产(如股票、债券等)的浮动抵押。

典押(Pledge)——将货物、可流通票据、货物所有权证明等作为银行提前付款的保证。

电子数据交换系统(Electronic Data Interchange,EDI)——通过电子方式传送数据的方法。例如,EDI可以用来传送货款发票。

lavenderdale : 2007-08-02#695
回复: 经济生活中的英语词汇

新公司法--第五章 股份有限公司的股份发行和转让 
 
Chapter V Issuance and Transfer of Shares of a Joint Stock Limited Company
Section 1 Issuance of Shares
  第一节 股份发行

  第一百二十六条 股份有限公司的资本划分为股份,每一股的金额相等。
  公司的股份采取股票的形式。股票是公司签发的证明股东所持股份的凭证。
Article 126 The capital of a joint stock limited company shall be divided into shares, and all the shares shall be of equal value.
The shares of the company are represented with stocks. A stock is a certificate issued by the company to certify the share held by a shareholder.

lavenderdale : 2007-08-02#696
回复: 经济生活中的英语词汇

第一百二十七条 股份的发行,实行公平、公正的原则,同种类的每一股份应当具有同等权利。
Article 127 The issuance of shares shall comply with the principle of fairness and impartiality, and the shares of the same class shall have the same rights and benefits.
  同次发行的同种类股票,每股的发行条件和价格应当相同;任何单位或者个人所认购的股份,每股应当支付相同价额。
The stocks issued at the same time shall be equal in price and shall be subject to the same conditions. The price of each share purchased by any organization or individual shall be the same.

lavenderdale : 2007-08-02#697
回复: 经济生活中的英语词汇

Collateral 抵押 - 被用来作为贷款担保或执行保证的有价值的东西。
Commission 佣金 - 由经纪人收取的交易费用。
Confirmation 确认书 - 由交易双方交换、确认交易的各项条款的的交易文件。

lavenderdale : 2007-08-02#698
回复: 经济生活中的英语词汇

Hit the bid 达到买价 - 在一买价价位上交易被执行。

Hedge
对冲 - 用於减少投资组合价 值 易变性的投资头寸或者头寸组合。可在相关证券中购入一份 抵销头寸。

Arbitrage
套汇 - 利用不同市场的对冲价格,通过买入或卖出信用工具,同时在相应市场中买入相同金额但方向相反的头寸,以便从细微价格差额中获利。

lavenderdale : 2007-08-02#699
回复: 经济生活中的英语词汇

Ask (Offer) Price

卖出( 买入)价 - 在一外汇交易合同或交叉货币交易合同中一指定货币的卖出价格。以此价格, 交易者可以买进基础货币。在报价中,它通常为报价的右部价格。例: USD/CHF 1.4527/32,卖出价为1.4532,意为您可以1.4532 瑞士法郎买入1 美元。

Deficit 赤字 - 贸易(或者收支)的负结余,支出大於收入/收益。
Delivery 交割 - 交易双方过户交易货币的所有权的实际交付行为。

Derivative
衍生工具 - 由另一种证券( 股票, 债券, 货币或者商品) 构成或衍生而来的交易。 期权是一最典型的衍生具。

Economic Indicator

经济指标 - 由政府或者非政府机构发布的,显示当前经济增长率以及稳定性的统计数字。一般的指标包括: 国内生产总值(GDP)、就业率、贸易逆差、工业产值、以及商业目录等等。

lavenderdale : 2007-08-02#700
回复: 经济生活中的英语词汇

Forward

远期交易 - 将在未来约定日期开始的交易。外汇市场中的远期交易通常被表达为高於(升水)或低於(贴水)即期汇率的差价。如要获得实际远期外汇价格,只需将差价与即期汇率相加即可。


Intervention
干预 - 由中央银行所采取的行动,以此调整该货币的价值。协定干预是指由不同的中央银行一起干预来控制货币汇率。

Futures Contract

期货 - 一 种在将来某个日期以特定价格交易金融工具、货币或者商品的方式。(与 远 期 交 易 最 主 要 的 不 同 处 是 期 货 在 柜 台 市 场 上 交 易。 一 柜 台 式 交 易 为 任 一 不 在 交 易 所 交 易 的合 同。)

lavenderdale : 2007-08-02#701
回复: 经济生活中的英语词汇

 第一百二十八条 股票发行价格可以按票面金额,也可以超过票面金额,但不得低于票面金额。
Article 128 The stocks may be issued at a price equal to or above the par value, but not below the par value.
Article 129 The stocks shall be in paper form or in other forms prescribed by the securities

  第一百二十九条 股票采用纸面形式或者国务院证券监督管理机构规定的其他形式。
Article 129 The stocks shall be in paper form or in other forms prescribed by the securities regulatory institution of the State Council. A stock shall state the following major items:

  股票应当载明下列主要事项:
  (一)公司名称;
  (二)公司成立日期;
(1) the company name;
(2) the date of establishment of the company;
  (三)股票种类、票面金额及代表的股份数;
  (四)股票的编号。
(3) the class and par value of the stock, as well as the number of shares it represents; and
(4) the serial number of the stock.
  股票由法定代表人签名,公司盖章。
  发起人的股票,应当标明发起人股票字样。
The stock shall bear the signature of the legal representative and the seal of the company.
The stocks held by the initiators shall be marked with the words "initiators' stocks"

lavenderdale : 2007-08-02#702
回复: 经济生活中的英语词汇

第一百三十条 公司发行的股票,可以为记名股票,也可以为无记名股票。
Article 130 The stocks issued by a company may be registered stocks or unregistered stocks.
  公司向发起人、法人发行的股票,应当为记名股票,并应当记载该发起人、法人的名称或者姓名,不得另立户名或者以代表人姓名记名。
The stocks issued to initiators or juridical persons shall be registered stocks, which shall state the names of such initiators or juridical persons, and shall not be registered in any other person's name or the name of any representative.

lavenderdale : 2007-08-02#703
回复: 经济生活中的英语词汇

第一百三十一条 公司发行记名股票的,应当置备股东名册,记载下列事项:
Article 131 A company that issues registered stocks shall prepare a register of shareholders, which shall state the following:
  (一)股东的姓名或者名称及住所;
  (二)各股东所持股份数;
  (三)各股东所持股票的编号;
  (四)各股东取得股份的日期。
(1) the name and domicile of every shareholder;
(2) the number of shares held by each shareholder;
(3) the serial numbers of the stocks held by every shareholder; and
(4) the date on which every shareholder acquired his shares.
  发行无记名股票的,公司应当记载其股票数量、编号及发行日期。
A company issuing unregistered stocks shall record the amount, serial numbers and issuance date of the stocks.

lavenderdale : 2007-08-02#704
回复: 经济生活中的英语词汇

第一百三十二条 国务院可以对公司发行本法规定以外的其他种类的股份,另行作出规定。
  第一百三十三条 股份有限公司成立后,即向股东正式交付股票。公司成立前不得向股东交付股票。 Article 133 After a joint stock limited company is established, it shall formally deliver the stocks to the shareholders. No company may deliver any stock to the shareholders prior to its establishment.

lavenderdale : 2007-08-02#705
回复: 经济生活中的英语词汇

第一百三十四条 公司发行新股,股东大会应当对下列事项作出决议:
  (一)新股种类及数额;
  (二)新股发行价格;
  (三)新股发行的起止日期;
  (四)向原有股东发行新股的种类及数额。
Article 134 Where a company intends to issue new stocks, it shall, under its articles of association, make a resolution on the following matters through the shareholders' meeting or the board of directors:
(1) the class and amount of new stocks;
(2) the issuing price of the new stocks;
(3) the beginning and ending dates for the issuance of the new stocks; and
(4) the class and amount of the new stocks to be issued to the original shareholders.

lavenderdale : 2007-08-02#706
回复: 经济生活中的英语词汇

第一百三十五条 公司经国务院证券监督管理机构核准公开发行新股时,必须公告新股招股说明书和财务会计报告,并制作认股书。
Article 135 When a company publicly issues new stocks upon approval of the securities regulatory institution of the State Council, it shall publish a new stock prospectus and its financial reports, and shall make a stock subscription form.
  本法第八十八条、第八十九条的规定适用于公司公开发行新股。
The provisions of Articles 88 and 89 of this Law shall apply to the public offering of new stocks of a company.

  第一百三十六条 公司发行新股,可以根据公司经营情况和财务状况,确定其作价方案。
Article 136 When a company issues new stocks, it may make a pricing plan in light of its business operation and financial status.

lavenderdale : 2007-08-02#707
回复: 经济生活中的英语词汇

  第一百三十七条 公司发行新股募足股款后,必须向公司登记机关办理变更登记,并公告

Article 137 After a company raises enough capital, it shall go through the modification registration in the company registration authority, and make an public announcement.

lavenderdale : 2007-08-02#708
回复: 经济生活中的英语词汇

 第二节 股份转让​
Section 2Transfer of Shares​

  第一百三十八条 股东持有的股份可以依法转让。
Article 138 The shares held by the stockholders may be transferred according to law.

  第一百三十九条 股东转让其股份,应当在依法设立的证券交易场所进行或者按照国务院规定的其他方式进行。
Article 139 Where a stockholder intends to transfer its shares, it shall transfer its shares in a lawfully established stock exchange or by any other means as prescribed by the State Council.

lavenderdale : 2007-08-02#709
回复: 经济生活中的英语词汇

第一百四十条 记名股票,由股东以背书方式或者法律、行政法规规定的其他方式转让;转让后由公司将受让人的姓名或者名称及住所记载于股东名册。
Article 140 The transfer of a registered stock shall be effected by the stockholder's endorsement or by any other means stipulated by relevant laws or administrative regulations. After the transfer, the company shall record the name and domicile of the transferee in the register of shareholders.
  股东大会召开前二十日内或者公司决定分配股利的基准日前五日内,不得进行前款规定的股东名册的变更登记。但是,法律对上市公司股东名册变更登记另有规定的,从其规定。
Within 20 days before a meeting of shareholders is held, or within 5 days prior to the benchmark date decided by the company for the distribution of dividends, no modification registration may be made to the register of shareholders as mentioned in the preceding paragraph. However, if any law otherwise provides for the modification registration of the register of shareholders of listed companies, the latter shall prevail.

lavenderdale : 2007-08-02#710
回复: 经济生活中的英语词汇

第一百四十一条 无记名股票的转让,由股东将该股票交付给受让人后即发生转让的效力。
Article 141 The transfer of an unregistered stock becomes valid as soon as the stockholder delivers the stock to the transferee.

  第一百四十二条 发起人持有的本公司股份,自公司成立之日起一年内不得转让。公司公开发行股份前已发行的股份,自公司股票在证券交易所上市交易之日起一年内不得转让。
Article 142 The shares of a company held by the initiators of this company shall not be transferred within 1 year as of the day of establishment of the company. The shares issued before the company publicly issues shares shall not be transferred within 1 year as of the day when the stocks of the company get listed and are traded in a stock exchange.
公司董事、监事、高级管理人员应当向公司申报所持有的本公司的股份及其变动情况,在任职期间每年转让的股份不得超过其所持有本公司股份总数的百分之二十五;
The directors, supervisors and senior managers of the company shall declare to the company the shares held by them and the changes thereof.
所持本公司股份自公司股票上市交易之日起一年内不得转让。
During the term of office, the shares transferred by any of them each year shall not exceed 25% of the total shares of the company he holds.
上述人员离职后半年内,不得转让其所持有的本公司股份。公司章程可以对公司董事、监事、高级管理人员转让其所持有的本公司股份作出其他限制性规定。
The shares of the company held by the aforesaid persons shall not be transferred within 1 year as of the day when the stocks of the company get listed and are traded in a stock exchange. After any of the aforesaid persons is removed from his post, he shall not transfer the shares of the company he holds. The articles of association may have other restrictions on the transfer of shares held by the directors, supervisors and senior managers.

lavenderdale : 2007-08-02#711
回复: 经济生活中的英语词汇

第一百四十三条 公司不得收购本公司股份。但是,有下列情形之一的除外:
Article 143 A company shall not purchase its own shares, except for any of the following circumstances:
  (一)减少公司注册资本;
(1) to decrease the registered capital of the company;
  (二)与持有本公司股份的其他公司合并;
(2) to merge with another company holding shares of this company;
  (三)将股份奖励给本公司职工;
(3) to award the employees of this company with shares; or
  (四)股东因对股东大会作出的公司合并、分立决议持异议,要求公司收购其股份的。
(4) It is requested by any shareholder to purchase his shares because this shareholder raises objections to the company's resolution on merger or split-up made at a session of the meeting of shareholders.
  公司因前款第(一)项至第(三)项的原因收购本公司股份的,应当经股东大会决议。公司依照前款规定收购本公司股份后,属于第(一)项情形的,应当自收购之日起十日内注销;属于第(二)项、第(四)项情形的,应当在六个月内转让或者注销。
Where a company needs to purchase its own shares for any of the reasons as mentioned in Items (1) through (3) of the preceding paragraph, it shall be subject to a resolution of the shareholders' meeting. After the company purchases its own shares according to the provisions of the preceding paragraph, it shall, under the circumstance as mentioned in Item (1) , write them off within 10 days after the purchase; while under the circumstance as mentioned either in Item (2) or (4) , shall transfer them or write them off within 6 months.

  公司依照第一款第(三)项规定收购的本公司股份,不得超过本公司已发行股份总额的百分之五;用于收购的资金应当从公司的税后利润中支出;所收购的股份应当在一年内转让给职工。
The shares purchased by the company according to Item (3) of the preceding paragraph shall not exceed 5% of the total shares already issued by this company. The funds used for the share acquisition shall be paid from the aftertax profits of the company. The shares purchased by the company shall be transferred to the employees within 1 year.
  公司不得接受本公司的股票作为质押权的标的。
No company may accept any subject matter taking the stocks of this company as a pledge.

lavenderdale : 2007-08-02#712
回复: 经济生活中的英语词汇

第一百四十四条 记名股票被盗、遗失或者灭失,股东可以依照《中华人民共和国民事诉讼法》规定的公示催告程序,请求人民法院宣告该股票失效。人民法院宣告该股票失效后,股东可以向公司申请补发股票。
Article 144 In case any registered stocks are stolen, lost or destroyed, the shareholder may request the people's court to declare these stocks invalid in light of the public notice procedure prescribed in the Civil Procedural Law of the People's Republic of China. After the people's court has invalidated these stocks, the shareholder may file an application to the company for issuance of new stocks.
  第一百四十五条 上市公司的股票,依照有关法律、行政法规及证券交易所交易规则上市交易。
Article 145 The stocks of a listed company shall get listed and traded according to relevant laws, administrative regulations, as well as the dealing rules of the stock exchange.
  第一百四十六条 上市公司必须依照法律、行政法规的规定,公开其财务状况、经营情况及重大诉讼,在每会计年度内半年公布一次财务会计报告。
Article 146 A listed company shall, in light of laws and administrative regulations, publicize its financial status, business operation and important lawsuits, and shall publish its financial reports once every six months in each fiscal year.

lavenderdale : 2007-08-02#713
回复: 经济生活中的英语词汇

新公司法--第六章 公司董事、监事、高级管理人员的资格和义务
Chapter VI Qualifications and Obligations of the Directors, Supervisors and Senior Managers of a Company

  第一百四十七条 有下列情形之一的,不得担任公司的董事、监事、高级管理人员:
Article 147 Anyone who is under any of the following circumstances shall not take the post of a director, supervisor or senior manager of a company:

  (一)无民事行为能力或者限制民事行为能力;
(1) Being without or with limited capacity of civil conduct;
  (二)因贪污、贿赂、侵占财产挪用财产或者破坏社会主义市场经济秩序,被判处刑罚,执行期满未逾五年,或者因犯罪被剥夺政治权利,执行期满未逾五年;
(2) He has been sentenced to any criminal penalty due to an offence of corruption, bribery, encroachment of property, misappropriation of property or disrupting the economic order of the socialist market economy and 5 years have not passed since the completion date of the execution of the penalty; or he has ever been deprived of his political rights due to any crime and 3 years have not passed since the completion date of the execution of the penalty;

  (三)担任破产清算的公司、企业的董事或者厂长、经理,对该公司、企业的破产负有个人责任的,自该公司、企业破产清算完结之日起未逾三年;
(3) Where he was a former director, factory director or manager of a company or enterprise which was bankrupt and liquidated, and was personally liable for the bankruptcy of such company or enterprise, three years have not passed since the date of completion of the bankruptcy and liquidation of the company or enterprise;

  (四)担任因违法被吊销营业执照责令关闭的公司、企业的法定代表人,并负有个人责任的,自该公司、企业被吊销营业执照之日起未逾三年;
(4) Where he was the legal representative of a company or enterprise, and the business license of this company or enterprise was revoked and this company or enterprise was ordered to close due to violation of the law, and he is personally liable for the revocation, three years have not passed since the date of the revocation of the business license thereof;
  (五)个人所负数额较大的债务到期未清偿。
(5) He has a relatively large amount of debt which is due but uncleared.
  公司违反前款规定选举、委派董事、监事或者聘任高级管理人员的,该选举、委派或者聘任无效。
In case a company elects or appoints any director or supervisor, or hires any senior manager by violating the provisions in the preceding paragraph, the election, appointment or hiring shall be invalidated. I
  董事、监事、高级管理人员在任职期间出现本条第一款所列情形的,公司应当解除其职务。
In case any director, supervisor or senior manager, during his term of office, is under any of the circumstances as mentioned in the preceding paragraph, the company shall dismiss him from his post.

lavenderdale : 2007-08-02#714
回复: 经济生活中的英语词汇

第一百四十八条 董事、监事、高级管理人员应当遵守法律、行政法规和公司章程,对公司负有忠实义务和勤勉义务
Article 148 The directors, supervisors and senior managers shall comply with laws, administrative regulations and the articles of association. They shall bear the obligations of fidelity and diligence to the company.
  董事、监事、高级管理人员不得利用职权收受贿赂或者其他非法收入,不得侵占公司的财产。
No director, supervisor or senior manager may take any bribe or other illegal gains by taking the advantage of his authorities, or encroach on the properties of the company.

lavenderdale : 2007-08-02#715
回复: 经济生活中的英语词汇

第一百四十九条 董事、高级管理人员不得有下列行为:
Article 149 No director or senior manager may have any of the following acts:

  (一)挪用公司资金
(1) Misappropriating funds of the company;
  (二)将公司资金以其个人名义或者以其他个人名义开立账户存储;
(2) Depositing the company's funds into an account in his own name or in any other individual's name;
  (三)违反公司章程的规定,未经股东会、股东大会或者董事会同意,将公司资金借贷给他人或者以公司财产为他人提供担保;
(3) Without the consent of the shareholders' meeting, shareholders' assembly or board of directors, loaning the company's fund to others or providing any guaranty to any other person by using the company's property as in violation of the articles of association;
  (四)违反公司章程的规定或者未经股东会、股东大会同意,与本公司订立合同或者进行交易;
(4) Signing a contract or trading with this company by violating the articles of association or without the consent of the shareholders' meeting or shareholders' assembly;
  (五)未经股东会或者股东大会同意,利用职务便利为自己或者他人谋取属于公司的商业机会,自营或者为他人经营与所任职公司同类的业务;
(5) Without the consent of the shareholders' meeting or shareholders' assembly, seeking business opportunities for himself or any other person by taking advantages of his authorities, or operating for himself or for any other person any like business of the company he works for;
  (六)接受他人与公司交易的佣金归为己有;
(6) Taking commissions on the transactions between others and this company into his own pocket;
  (七)擅自披露公司秘密;
(7) Disclosing the company's secrets without permit;
  (八)违反对公司忠实义务的其他行为。
  董事、高级管理人员违反前款规定所得的收入应当归公司所有。
(8) Other acts that are inconsistent with the obligation of fidelity to the company.
The income of any director or senior manager from any act in violation of the preceding paragraph shall belong to the company.

lavenderdale : 2007-08-02#716
回复: 经济生活中的英语词汇

第一百五十条 董事、监事、高级管理人员执行公司职务时违反法律、行政法规或者公司章程的规定,给公司造成损失的,应当承担赔偿责任。
Article 150 Where any director, supervisor or senior manager violates laws, administrative regulations or the articles of association during the course of performing his duties, if any loss is caused to the company, he shall make compensation.
  第一百五十一条 股东会或者股东大会要求董事、监事、高级管理人员列席会议的,董事、监事、高级管理人员应当列席并接受股东的质询。
Article 151 If the shareholder's meeting or shareholders' meeting demands a director, supervisor or senior manager to attend the meeting as a non-voting delegate, he shall do so and shall answer the shareholders' inquiries.


  董事、高级管理人员应当如实向监事会或者不设监事会的有限责任公司的监事提供有关情况和资料,不得妨碍监事会或者监事行使职权。

The directors and senior managers shall faithfully offer relevant information and materials to the board of supervisors or the supervisor of the limited liability company with no board of supervisors, and none of them may obstruct the board of supervisors or supervisor from exercising its (his) authorities.

lavenderdale : 2007-08-02#717
回复: 经济生活中的英语词汇

第一百五十二条 董事、高级管理人员有本法第一百五十条规定的情形的,有限责任公司的股东、股份有限公司连续一百八十日以上单独或者合计持有公司百分之一以上股份的股东,可以书面请求监事会或者不设监事会的有限责任公司的监事向人民法院提起诉讼;

Article 152 Where a director or senior manager is under the circumstance as stated in Article 150 of this Law, the shareholder(s) of the limited liability company or joint stock limited company separately or aggregately holding 1% or more of the total shares of the company may require the board of supervisors or the supervisor of the limited liability company with no board of supervisors in writing to file a lawsuit in the people's court.

监事有本法第一百五十条规定的情形的,前述股东可以书面请求董事会或者不设董事会的有限责任公司的执行董事向人民法院提起诉讼。
If the supervisor is under the circumstance as stated in Article 150 of this Law, the aforesaid shareholder(s) may require the board of directors or the acting director of the limited liability company with no board of directors to in writing lodge a lawsuit in the people's court.

监事会、不设监事会的有限责任公司的监事,或者董事会、执行董事收到前款规定的股东书面请求后拒绝提起诉讼,或者自收到请求之日起三十日内未提起诉讼,或者情况紧急、不立即提起诉讼将会使公司利益受到难以弥补的损害的,前款规定的股东有权为了公司的利益以自己的名义直接向人民法院提起诉讼。   If the board of supervisors, or supervisor of a limited liability company with no board of supervisors, or the board of directors or the acting director refuses to lodge a lawsuit after it (he) receives a written request as mentioned in the preceding paragraph, or if it or he fails to file a lawsuit within 30 days after it receives the request, or if, in an emergency, the failure to lodge a lawsuit immediately will cause unrecoverable damages to the interests of the company, the shareholder(s) as listed in the preceding paragraph may, on their own behalf, directly lodge a lawsuit in the people's court.

他人侵犯公司合法权益,给公司造成损失的,本条第一款规定的股东可以依照前两款的规定向人民法院提起诉讼。
In case the legitimate rights and interests of a company are impaired and losses are caused to the company, the shareholders as mentioned in the preceding paragraph may initiate a lawsuit in the people's court in light of the provisions of the preceding two paragraphs.

lavenderdale : 2007-08-02#718
回复: 经济生活中的英语词汇

 第一百五十三条 董事、高级管理人员违反法律、行政法规或者公司章程的规定,损害股东利益的,股东可以向人民法院提起诉讼。

Article 153 If any director or senior manager damages the shareholders' interests by violating any law, administrative regulation or the articles of association, the shareholders may lodge a lawsuit in the people's court.

lavenderdale : 2007-08-02#719
回复: 经济生活中的英语词汇

新公司法--第七章 公司债券 
Chapter VII Corporate Bonds
  第一百五十四条 本法所称公司债券,是指公司依照法定程序发行、约定在一定期限还本付息的有价证券。

Article 154 The term "corporate bonds" as mentioned in this Law refers to the securities that are issued by a company according to the statutory procedures with guaranteed payment of the principal plus interest by a specified future date.

  公司发行公司债券应当符合《中华人民共和国证券法》规定的发行条件。
To issue corporate bonds, a company shall meet the issuance requirements of the Securities Law of the People's Republic of China.

lavenderdale : 2007-08-02#720
回复: 经济生活中的英语词汇

第一百五十五条 发行公司债券的申请经国务院授权的部门核准后,应当公告公司债券募集办法。
Article 155 After an application for issuing corporate bonds is approved by the department authorized by the State Council, the company shall publish its bond issuance plan, which shall mainly state the following items:
  公司债券募集办法中应当载明下列主要事项:
(1) the name of the company;
  (一)公司名称;
(1) the name of the company;
(2) the purposes of use of the corporate bonds;
  (二)债券募集资金的用途;
(3) the total amount of corporate bonds and par value thereof;
  (三)债券总额和债券的票面金额
  (四)债券利率的确定方式;
(4) the method for determining the interest rate of the bonds;
  (五)还本付息的期限和方式;
(5) the time limit and method for paying the principal plus interest;
  (六)债券担保情况;
(6) guarantee of the bonds;
  (七)债券的发行价格、发行的起止日期;
(7) the issuing price of the bonds, and beginning and ending dates of the issuance;
  (八)公司净资产额;
(8) the net assets of the company;
  (九)已发行的尚未到期的公司债券总额;
(9) the total amount of corporate bonds having been issued but not yet due; and
  (十)公司债券的承销机构
(10) the underwriters of the corporate bonds.

lavenderdale : 2007-08-02#721
回复: 经济生活中的英语词汇

 第一百五十六条 公司以实物券方式发行公司债券的,必须在债券上载明公司名称、债券票面金额、利率、偿还期限等事项,并由法定代表人签名,公司盖章。

Article 156 The physical bonds issued by a company shall state the name of company, par value, interest rate, time limit for repayment, and etc., and shall bear the signature of the legal representative and the seal of the company.

lavenderdale : 2007-08-02#722
回复: 经济生活中的英语词汇

第一百五十七条 公司债券,可以为记名债券,也可以为无记名债券。
Article 157 The corporate bonds may be registered or unregistered bonds.
  第一百五十八条 公司发行公司债券应当置备公司债券存根簿。
Article 158 A company shall prepare and keep the counterfoils of corporate bonds.
If the company issues registered corporate bonds, the counterfoils thereof shall state the following items:
  发行记名公司债券的,应当在公司债券存根簿上载明下列事项:
  (一)债券持有人的姓名或者名称及住所;
(1) the names and domiciles of the bondholders;
(2) the dates on which the bondholders acquires the bonds and the serial numbers of the bonds;
 (二)债券持有人取得债券的日期及债券的编号;
(3) the total amount of the bonds, par value, interest rate, time limit and method for repayment of principal plus interest; and
  (三)债券总额,债券的票面金额、利率、还本付息的期限和方式;
  (四)债券的发行日期。
(4) the date on which the bonds are issued.
  发行无记名公司债券的,应当在公司债券存根簿上载明债券总额、利率、偿还期限和方式、发行日期及债券的编号。
If the company issues unregistered corporate bonds, the counterfoils thereof shall state the total amount of the bonds, interest rate, time limit and method for repayment, issuance date and serial numbers of the bonds.

lavenderdale : 2007-08-02#723
回复: 经济生活中的英语词汇

第一百五十九条 记名公司债券的登记结算机构应当建立债券登记、存管、付息、兑付等相关制度。
Article 159 The registration and settlement institutions of registered corporate bonds shall establish bylaws on the registration, preservation, interest payment and acceptance of bonds.
  第一百六十条 公司债券可以转让,转让价格由转让人与受让人约定。
Article 160 The corporate bonds may be transferred. The transfer price shall be negotiated by the transferor and transferee.
  公司债券在证券交易所上市交易的,按照证券交易所的交易规则转让。
The transfer of any corporate bonds, which gets listed and is traded in a stock exchange, shall comply with the dealing rules of the stock exchange.

lavenderdale : 2007-08-02#724
回复: 经济生活中的英语词汇

第一百六十一条 记名公司债券,由债券持有人以背书方式或者法律、行政法规规定的其他方式转让;转让后由公司将受让人的姓名或者名称及住所记载于公司债券存根簿

Article 161 The transfer of registered corporate bonds shall be effected by the bondholder's endorsement or by other methods prescribed by the relevant laws and administrative regulations. In the case of transfer of registered bonds, the company shall record the name and domicile of the transferee in the counterfoil of corporate bonds.   无记名公司债券的转让,由债券持有人将该债券交付给受让人后即发生转让的效力。 The transfer of unregistered corporate bonds takes effect as soon as the bondholder delivers the bonds to the transferee.

lavenderdale : 2007-08-02#725
回复: 经济生活中的英语词汇

 第一百六十二条 上市公司经股东大会决议可以发行可转换为股票的公司债券,并在公司债券募集办法中规定具体的转换办法。上市公司发行可转换为股票的公司债券,应当报国务院证券监督管理机构核准。
Article 162 A listed company may, upon the resolution of the shareholders' meeting, issue corporate bonds that may be converted into stocks and shall work out concrete conversion measures in the corporate bond issuance plan. To issue corporate bonds that may be converted into stocks, the listed company shall file an application with the securities regulatory institution for examination and approval.

  发行可转换为股票的公司债券,应当在债券上标明可转换公司债券字样,并在公司债券存根簿上载明可转换公司债券的数额。

The corporate bonds that may be converted into stocks shall be marked with the words "convertible corporate bonds", and the number of convertible company bonds shall be specified in the company's records of bondholders.

lavenderdale : 2007-08-02#726
回复: 经济生活中的英语词汇

 第一百六十三条 发行可转换为股票的公司债券的,公司应当按照其转换办法向债券持有人换发股票,但债券持有人对转换股票或者不转换股票有选择权。


Article 163 Where any convertible company bonds is issued, the company shall exchange its stocks for the bonds held by the bondholders in the prescribed method of conversion, provided that the bondholders have the option on whether or not to convert their bonds.

lavenderdale : 2007-08-02#727
回复: 经济生活中的英语词汇

新公司法--第八章 公司财务、会计

Chapter VIII Financial Affairs and Accounting of a Company

  第一百六十四条 公司应当依照法律、行政法规和国务院财政部门的规定建立本公司的财务、会计制度。
Article 164 A company shall establish its own financial and accounting bylaws according to laws, administrative regulations and provisions of the treasury department of the State Council.
  第一百六十五条 公司应当在每一会计年度终了时编制财务会计报告,并依法经会计师事务所审计。
Article 165 A company shall, after the end of each fiscal year, formulate a financial report, and shall have it checked by an accounting firm.
  财务会计报告应当依照法律、行政法规和国务院财政部门的规定制作。
The financial report shall be work out according to laws, administrative regulations and provisions of the treasury department of the State Council.

lavenderdale : 2007-08-02#728
回复: 经济生活中的英语词汇

第一百六十六条 有限责任公司应当依照公司章程规定的期限将财务会计报告送交各股东。
Article 166 A limited liability company shall submit the financial report to every shareholder within the time limit as prescribed in the articles of association.

  股份有限公司的财务会计报告应当在召开股东大会年会的二十日前置备于本公司,供股东查阅;公开发行股票的股份有限公司必须公告其财务会计报告。

The financial report of a joint stock limited company shall be ready for the consultation of the shareholders at the company 20 days before the annual meeting of the shareholders is held. A joint stock limited company of public offer stocks shall make a public announcement of its financial report.

lavenderdale : 2007-08-02#729
回复: 经济生活中的英语词汇

第一百六十七条 公司分配当年税后利润时,应当提取利润的百分之十列入公司法定公积金。公司法定公积金累计额为公司注册资本的百分之五十以上的,可以不再提取。
Article 167 Where a company distributes its aftertax profits of the current year, it shall draw 10 percent of the profits as the company's statutory common reserve. The company may stop drawing if the accumulative balance of the common reserve has already accounted for over 50 percent of the company's registered capital.

  公司的法定公积金不足以弥补以前年度亏损的,在依照前款规定提取法定公积金之前,应当先用当年利润弥补亏损。
If the accumulative balance of the company's statutory common reserve is not enough to make up for the losses of the company of the previous year, the current year's profits shall first be used for making up the losses before the statutory common reserve is drawn therefrom according to the provisions of the preceding paragraph.
  公司从税后利润中提取法定公积金后,经股东会或者股东大会决议,还可以从税后利润中提取任意公积金
After the company draws the statutory common reserve from the aftertax profits, it may, upon a resolution made by the shareholders' meeting, draw a discretionary common reserve from the aftertax profits. After the losses have been made up and common reserves have been drawn, a limited liability company shall distribute the remaining profits according to Article 35 of this Law;
  公司弥补亏损和提取公积金后所余税后利润,有限责任公司依照本法第三十五条的规定分配;股份有限公司按照股东持有的股份比例分配,但股份有限公司章程规定不按持股比例分配的除外。
a joint stock limited company shall distribute the remaining profits in light of the proportions of shares held by shareholders, unless it is not permitted in the articles of association to distribute profits according to the proportions of shares held by shareholders.

  股东会、股东大会或者董事会违反前款规定,在公司弥补亏损和提取法定公积金之前向股东分配利润的,股东必须将违反规定分配的利润退还公司。
  公司持有的本公司股份不得分配利润。

If the shareholders' meeting, shareholders' assembly or board of directors distributes the profits by violating the provisions of the preceding paragraph before the losses are made up and the statutory common reserves are drawn, the profits distributed must be refunded to the company.
No profit may be distributed for the company's shares held by this company.

lavenderdale : 2007-08-02#730
回复: 经济生活中的英语词汇

第一百六十八条 股份有限公司以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政部门规定列入资本公积金的其他收入,应当列为公司资本公积金。

Article 168 The premium of a joint stock limited company from the issuance of stocks at a price above the par value of the stocks, and other incomes listed in the capital accumulation fund according to provisions of the treasury department of the State Council shall be listed as the capital accumulation funds of the company.
  第一百六十九条 公司的公积金用于 a弥补公司的亏损、b 扩大公司生产经营或者 c转为增加公司资本。但是,资本公积金不得用于弥补公司的亏损。
Article 169 The capital accumulation funds of the company shall be used for making up losses, expanding the production and business scale or increasing the registered capital of the company. But the capital accumulation funds shall not be used for making up the company's losses.  
 法定公积金转为资本时,所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。

When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than 25 % of the registered capital prior to the increase.

lavenderdale : 2007-08-02#731
回复: 经济生活中的英语词汇

第一百七十条 公司聘用、解聘承办公司审计业务的会计师事务所,依照公司章程的规定,由股东会、股东大会或者董事会决定。

Article 170 Where a company plans to hire or dismiss any accounting firm to undertake the auditing of the company, a resolution shall be made by the shareholders' meeting or shareholders' assembly or the board of directors according to the provisions of the articles of association.
  公司股东会、股东大会或者董事会就解聘会计师事务所进行表决时,应当允许会计师事务所陈述意见。
Where the shareholders' meeting or shareholders' assembly or the board of directors adopts a voting on the dismissal of any accounting firm, it shall allow the accounting firm to state its own opinions.

lavenderdale : 2007-08-02#732
回复: 经济生活中的英语词汇

第一百七十一条 公司应当向聘用的会计师事务所提供真实、完整的会计凭证、会计账簿、财务会计报告及其他会计资料,不得拒绝、隐匿、谎报。
Article 171 A company shall provide to the accounting firm it hires truthful and complete accounting vouchers, account books, financial and accounting statements and other accounting materials, and may not refuse to do so or conceal any of them or make any false statements.
  第一百七十二条 公司除法定的会计账簿外,不得另立会计账簿。
Article 172 Except for the statutory account books, a company shall not set up other account books.
  对公司资产,不得以任何个人名义开立账户存储。
No company asset may be deposited into any individual's account.

lavenderdale : 2007-08-02#733
回复: 经济生活中的英语词汇

新公司法--第九章 公司合并、分立、增资、减资
  Chapter IX Merger and Split-up of Company, Increase and Deduction of Registered Capital
第一百七十三条公司合并可以采取吸收合并或者新设合并。

Article 173 The merger of a company may be effected by way of merger or consolidation.

  一个公司吸收其他公司为吸收合并,被吸收的公司解散。两个以上公司合并设立一个新的公司为新设合并,合并各方解散。
In the case of merger, a company absorbs any other company and the absorbed company is dissolved; in the case of consolidation, two or more companies combine together for the establishment of a new one, and the existing ones are dissolved.

lavenderdale : 2007-08-02#734
回复: 经济生活中的英语词汇

 第一百七十四条 公司合并,应当由合并各方签订合并协议,并编制资产负债表及财产清单。公司应当自作出合并决议之日起十日内通知债权人,并于三十日内在报纸上公告。债权人自接到通知书之日起三十日内,未接到通知书的自公告之日起四十五日内,可以要求公司清偿债务或者提供相应的担保。

Article 174 As for a corporate merger, both parties to the merger shall conclude an agreement with each other and formulate balance sheets and checklists of properties. The companies involved shall, within ten days as of making the decision of merger, notify the creditors, and shall make a public announcement on a newspaper within 30 days. The creditors may, within 30 days as of the receipt of the notice or within 45 days as of the issuance of the public announcement if it fails to receive a notice, require the company to clear off its debts or to provide corresponding guarantees.

lavenderdale : 2007-08-02#735
回复: 经济生活中的英语词汇

第一百七十五条公司合并时,合并各方的债权、债务,应当由合并后存续的公司或者新设的公司承继。
Article 175 In the case of a merger, the credits and debts of the companies involved shall be succeeded by the company that survives the merger or by the newly established company.

  第一百七十六条公司分立,其财产作相应的分割。公司分立,应当编制资产负债表及财产清单
Article 176 As for the split-up of a company, the properties thereof shall be divided accordingly, and balance sheets and checklists of properties shall be worked out.
  公司应当自作出分立决议之日起十日内通知债权人,并于三十日内在报纸上公告。

The company shall, within 10 days as of the day when the decision of split-up is made, notice the creditors and shall make a public announcement on a newspaper within 30 days.

lavenderdale : 2007-08-02#736
回复: 经济生活中的英语词汇

第一百七十七条公司分立前的债务由分立后的公司承担连带责任。但是,公司在分立前与债权人就债务清偿达成的书面协议另有约定的除外。

Article 177 The post-split companies shall bear joint liabilities for the debts of the former company before it is split up, unless it is otherwise prescribed by the company and the creditors before the split-up with regard to the clearance of debts in written agreement.

lavenderdale : 2007-08-02#737
回复: 经济生活中的英语词汇

第一百七十八条公司需要减少注册资本时,必须编制资产负债表及财产清单。
Article 178 Where a company finds it necessary to reduce its registered capital, it must work out balance sheets and checklists of properties.
  公司应当自作出减少注册资本决议之日起十日内通知债权人,并于三十日内在报纸上公告。债权人自接到通知书之日起三十日内,未接到通知书的自公告之日起四十五日内,有权要求公司清偿债务或者提供相应的担保。
The company shall, within ten days as of the day when the decision of reducing registered capital, notify the creditors and make a public announcement on a newspaper within 30 days. The creditors shall, within 30 days as of the receipt of a notice or within 45 days as of the issuance of the public announcement if it fails to receive a notice, be entitled to require the company to clear off its debts or to provide corresponding guarantees.
  公司减资后的注册资本不得低于法定的最低限额。
The registered capital of the company after reducing its registered capital shall not be any lower than the bottom line requirement as provided for by law.

lavenderdale : 2007-08-02#738
回复: 经济生活中的英语词汇

第一百七十九条有限责任公司增加注册资本时,股东认缴新增资本的出资,依照本法设立有限责任公司缴纳出资的有关规定执行。
Article 179 Where a limited liability company increases its registered capital, the capital contributions of the shareholders for the increased amount shall be subject to the relevant provisions of the present Law regarding the capital contributions for the establishment of a limited liability company.

  股份有限公司为增加注册资本发行新股时,股东认购新股,依照本法设立股份有限公司缴纳股款的有关规定执行。
Where a joint stock limited company issues new stocks for increasing its registered capital, the subscription for new stocks by shareholders shall be subject to the relevant provisions of the present Law regarding the payment of stock money for the establishment of a joint stock limited company.
  第一百八十条公司合并或者分立,登记事项发生变更的,应当依法向公司登记机关办理变更登记;公司解散的,应当依法办理公司注销登记;设立新公司的,应当依法办理公司设立登记。
Article 180 Where any of the registered items is changed during the process of merger or split-up of a company, the company shall go through modification registration with the company registration authority. If it is dissolved, it shall be deregistered according to law. If any new company is established, it shall go through the procedures for company establishment according to law.
  公司增加或者减少注册资本,应当依法向公司登记机关办理变更登记。
In the case of increasing or reducing its registered capital, a company shall go through the modification registration with the company registration authority according to law.

lavenderdale : 2007-08-02#739
回复: 经济生活中的英语词汇

新公司法--第十章 公司解散和清算
Chapter X Dissolution and Liquidation of a Company​

 第一百八十一条公司因下列原因解散:
Article 181 A company may be dissolved under any of the following circumstances:
  (一)公司章程规定的营业期限届满或者公司章程规定的其他解散事由出现;
(1) The term of business operation as stipulated by the articles of association expires or any of the matters for dissolution as stipulated in the articles of association of the company appears;
  (二)股东会或者股东大会决议解散;
(2) The shareholders' meeting or the shareholders' assembly decides to dissolve it;
  (三)因公司合并或者分立需要解散;
(3) It is necessary to be dissolved due to merger or split-up of the company;
  (四)依法被吊销营业执照、责令关闭或者被撤销;
(4) Its business license is canceled or it is ordered to close down or to be dissolved according to law; or
  (五)人民法院依照本法第一百八十三条的规定予以解散。
(5) The people's court decides to dissolve it according to Article 183 of this Law.

lavenderdale : 2007-08-02#740
回复: 经济生活中的英语词汇

第一百八十二条公司有本法第一百八十一条第(一)项情形的,可以通过修改公司章程而存续。Article 182 Where any of the circumstances as prescribed in Article 181 (1) of this Law occurs, a company may continue to exist by modifying its articles of association.

  依照前款规定修改公司章程,有限责任公司须经持有三分之二以上表决权的股东通过,股份有限公司须经出席股东大会会议的股东所持表决权的三分之二以上通过。
To modifying its articles of association according to the provisions of the preceding paragraph, the consent of the shareholders who hold two thirds or more of the voting rights shall be obtained if it is a limited liability company, and the consent of two thirds or more of the voting rights the shareholders who attend the meeting of the shareholders shall be obtained if it is a joint stock limited company.
  第一百八十三条公司经营管理发生严重困难,继续存续会使股东利益受到重大损失,通过其他途径不能解决的,持有公司全部股东表决权百分之十以上的股东,可以请求人民法院解散公司。

Article 183 Where a company meets any serious difficulty during its operation or management so that the interests of the shareholders will be subject to heavy loss if it continues to exist and it cannot be solved by any other means, the shareholders who hold ten percent or more of the voting rights of all the shareholders of the company may plead the people's court to dissolve the company.

lavenderdale : 2007-08-02#741
回复: 经济生活中的英语词汇

 第一百八十四条 公司因本法第一百八十一条第(一)项、第(二)项、第(四)项、第(五)项规定而解散的,应当在解散事由出现之日起十五日内成立清算组,开始清算。有限责任公司的清算组由股东组成,股份有限公司的清算组由董事或者股东大会确定的人员组成。
Article 184 Where any company is dissolved according to the provisions of Article 181 (1) , (2) , (4) or (5) of this Law, a liquidation group shall be formed, within fifteen days as of the occurrence of the causes of dissolution, to carry out a liquidation. The liquidation group of a limited liability company shall comprise the shareholders, while that of a joint stock limited company shall comprise the directors or any other people as determined by the shareholders' meeting.

逾期不成立清算组进行清算的,债权人可以申请人民法院指定有关人员组成清算组进行清算。人民法院应当受理该申请,并及时组织清算组进行清算。
Where no liquidation group is formed within the time limit, the creditors may plead the people's court to designate relevant persons to form a liquidation group. The people's court shall accept such request and form a liquidation group so as to carry out the liquidation in a timely manner.

lavenderdale : 2007-08-02#742
回复: 经济生活中的英语词汇

第一百八十五条清算组在清算期间行使下列职权:
Article 185 The liquidation group may exercise the following functions during the process of liquidation:
  (一)清理公司财产,分别编制资产负债表和财产清单
(1) liquidating the properties of the company, and producing balance sheets and asset checklists;;
  (二)通知、公告债权人;
(2) informing creditors by notice or public announcement;
  (三)处理与清算有关的公司未了结的业务;
(3) disposing and liquidating the businesses of the company that have not been completed;
  (四)清缴所欠税款以及清算过程中产生的税款;
(4) clearing off the outstanding taxes and the taxes incurred in the process of liquidation;
  (五)清理债权、债务;
(5) clearing off credits and debts;
  (六)处理公司清偿债务后的剩余财产
(6) disposing the residual properties; and
  (七)代表公司参与民事诉讼活动
(7) participating in the civil proceedings of the company.

lavenderdale : 2007-08-02#743
回复: 经济生活中的英语词汇

第一百八十六条清算组应当自成立之日起十日内通知债权人,并于六十日内在报纸上公告。债权人应当自接到通知书之日起三十日内,未接到通知书的自公告之日起四十五日内,向清算组申报其债权。
Article 186 The liquidation group shall, within ten days as of its formation, notify the creditors, and shall make a public announcement within 60 days on newspapers. Creditors shall, within thirty days as of the receipt of a notice or within 45 days as of the issuance of the public announcement in the case of failing to receiving a notice, declare credits against the liquidation group.

  债权人申报债权,应当说明债权的有关事项,并提供证明材料。清算组应当对债权进行登记。
To declare credits, a creditor shall explain the relevant matters and provide relevant evidential materials.

在申报债权期间,清算组不得对债权人进行清偿。The liquidation group shall check in the credits, and may not clear off any of the debts of any creditor during the period of credit declaration.

lavenderdale : 2007-08-02#744
回复: 经济生活中的英语词汇

 第一百八十七条清算组在清理公司财产、编制资产负债表和财产清单后,应当制定清算方案,并报股东会、股东大会或者人民法院确认。
Article 187 The liquidation group shall, after liquidating the properties of the company and producing balance sheets and checklists of properties, make a plan of liquidation, and report it to the shareholders' meeting or the shareholders' assembly or the people's court for confirmation.
  公司财产在分别支付清算费用、职工的工资、社会保险费用和法定补偿金,缴纳所欠税款,清偿公司债务后的剩余财产,有限责任公司按照股东的出资比例分配,股份有限公司按照股东持有的股份比例分配。
The residual assets that result from paying off the liquidation expenses, wages of employees, social insurance premiums and legal compensation premiums, the outstanding taxes and the debts of the company with the assets of the company may, in the case of a limited liability company, be distributed according to the proportions of capital contributions of the shareholders, and in the case of a joint stock limited company, according to the proportions of stocks held by the shareholders.
  清算期间,公司存续,但不得开展与清算无关的经营活动。公司财产在未依照前款规定清偿前,不得分配给股东。
During the term of liquidation, the company continues to exist, but may not carry out any business operation that has nothing to do with liquidation. None of the properties of the company may be distributed to any shareholder before they are used for the clearing off as stated in the preceding paragraph.

lavenderdale : 2007-08-02#745
回复: 经济生活中的英语词汇

第一百八十八条清算组在清理公司财产、编制资产负债表和财产清单后,发现公司财产不足清偿债务的,应当依法向人民法院申请宣告破产。
Article 188 If the liquidation group finds that the properties of the company is not sufficient for clearing off the debts after liquidating the properties of the company and producing balance sheets and checklists of properties, it shall file an application to the people's court for bankruptcy.
  公司经人民法院裁定宣告破产后,清算组应当将清算事务移交给人民法院。
Once the people's court makes a judge declaring the bankruptcy of the company, the liquidation group shall hand over the liquidation matters to the people's court.

lavenderdale : 2007-08-02#746
回复: 经济生活中的英语词汇

第一百八十九条公司清算结束后,清算组应当制作清算报告,报股东会、股东大会或者人民法院确认,并报送公司登记机关,申请注销公司登记,公告公司终止。
Article 189 After liquidation of the company is completed, the liquidation group shall formulate a liquidation report, which shall be submitted to the shareholders' meeting or the shareholders' assembly or the people's court for confirmation and shall be submitted to the company registration authority for writing off the registration of the company. It shall also make a public announcement on its termination.
  第一百九十条清算组成员应当忠于职守,依法履行清算义务。
Article 190 The members of the liquidation group shall devote themselves to their duties and fulfill their obligations of liquidation according to law.
  清算组成员不得利用职权收受贿赂或者其他非法收入,不得侵占公司财产。
None of the members of the liquidation group may take any bribe or any other illegal proceeds by taking advantage of his position, nor may he misappropriate any of the properties of the company.
  清算组成员因故意或者重大过失给公司或者债权人造成损失的,应当承担赔偿责任。
Where any of the members of the liquidation group causes any loss to the company or any creditor by intention or due to gross negligence, he shall make corresponding compensations.
  第一百九十一条公司被依法宣告破产的,依照有关企业破产的法律实施破产清算。
Article 191 Where a company is declared bankrupt according to law, it shall carry out a bankruptcy liquidation in accordance with the provisions concerning bankruptcy liquidation.

lavenderdale : 2007-08-02#747
回复: 经济生活中的英语词汇

新公司法--第十一章 外国公司的分支机构 

  Chapter XI Branches of Foreign Companies

  第一百九十二条 本法所称外国公司是指依照外国法律在中国境外设立的公司。
Article 192 The term "foreign company" as mentioned in this Law refers to a company established outside of the territory of China according to any foreign law.

lavenderdale : 2007-08-02#748
回复: 经济生活中的英语词汇

 第一百九十三条 外国公司在中国境内设立分支机构,必须向中国主管机关提出申请,并提交其公司章程、所属国的公司登记证书等有关文件,经批准后,向公司登记机关依法办理登记,领取营业执照。

Article 193 A foreign company, which plans to establish any branch within the territory of China, shall submit an application with the competent authority of China, and shall submit relevant documents such as the articles of incorporation, the company registration certificate as issued by the country of establishment and etc.. Upon the approval, it shall go through registration formalities with the company registration authority according to law and obtain a business license.
  外国公司分支机构的审批办法由国务院另行规定。
The measures for the examination and approval of the branches of foreign companies shall be separately formulated by the State Council.

lavenderdale : 2007-08-02#749
回复: 经济生活中的英语词汇

 第一百九十四条 外国公司在中国境内设立分支机构,必须在中国境内指定负责该分支机构的代表人或者代理人,并向该分支机构拨付与其所从事的经营活动相适应的资金。

Article 194 Where a foreign company establishes any branch within the territory of China, it must appoint a representative or an agent within the territory of China to take charge of the branch, and shall allocate to the branch corresponding funds for the business activities it is engaged in.

  对外国公司分支机构的经营资金需要规定最低限额的,由国务院另行规定。
  第一百九十五条 外国公司的分支机构应当在其名称中标明该外国公司的国籍及责任形式。
Article 195 The branch of any foreign company shall indicate in its name the nationality and the form of liability of the foreign company concerned.
  外国公司的分支机构应当在本机构中置备该外国公司章程。
The branch of a foreign company shall keep the articles of corporation of the foreign company at its own place.

lavenderdale : 2007-08-02#750
回复: 经济生活中的英语词汇

第一百九十六条 外国公司在中国境内设立的分支机构不具有中国法人资格。
  外国公司对其分支机构在中国境内进行经营活动承担民事责任。
Article 196 The branch of a foreign company established within the territory of China does not have the status of a juridical person.
The foreign company shall bear civil liabilities for the business operation of its branches undertaken within the territory of China.

  第一百九十七条 经批准设立的外国公司分支机构,在中国境内从事业务活动,必须遵守中国的法律,不得损害中国的社会公共利益,其合法权益受中国法律保护。
Article 197 The branches of foreign companies which are established upon approval shall accord with the laws of China when undertaking their business activities within the territory of China, and may not injure the social public interests of China, and the lawful rights and interests thereof shall be protected by Chinese law.
  第一百九十八条 外国公司撤销其在中国境内的分支机构时,必须依法清偿债务,依照本法有关公司清算程序的规定进行清算。未清偿债务之前,不得将其分支机构的财产移至中国境外。
Article 198 Where a foreign company relinquishes any of its branches within the territory of China, it shall clear off the debts thereof according to law, and shall carry out a liquidation in accordance with the provisions of this Law on the procedures for the liquidation of companies. Before the debts are cleared off, it may not transfer any of the properties of the branch out of China.

lavenderdale : 2007-08-03#751
回复: 经济生活中的英语词汇

新公司法--第十二章 法律责任
Chapter XII Legal Liabilities

  第一百九十九条 违反本法规定,虚报注册资本、提交虚假材料或者采取其他欺诈手段隐瞒重要事实取得公司登记的,由公司登记机关责令改正,对虚报注册资本的公司,处以虚报注册资本金额百分之五以上百分之十五以下的罚款;对提交虚假材料或者采取其他欺诈手段隐瞒重要事实的公司,处以五万元以上五十万元以下的罚款;情节严重的,撤销公司登记或者吊销营业执照。

Article 199 Where anyone, in violation of the provisions of this Law, obtains the registration of a company by making a false report of his register capital, submitting false materials or by any other fraudulent means so as to conceal important facts, he shall be ordered by the company registration authority to make corrections. In the case of making a false report of his register capital, he shall be fined not less than 5% but not more than 15% of the fabricated registered capital; in the case of submitting false materials or by any other fraudulent means so as to conceal important facts, he shall be fined not less than 5,000 Yuan but not more than 50,000 Yuan; if the circumstances are serious, the company registration certificate shall be revoked or the business license shall be cancelled.

lavenderdale : 2007-08-03#752
回复: 经济生活中的英语词汇

 第二百条 公司的发起人、股东虚假出资,未交付或者未按期交付作为出资的货币或者非货币财产的,由公司登记机关责令改正,处以虚假出资金额百分之五以上百分之十五以下的罚款。
Article 200 Any of the initiators or shareholders of a company, who makes any false capital contribution, or fails to deliver or fails to deliver in good time the monetary or non-monetary properties used as capital contributions, shall be ordered by the company registration authority to make corrections, and shall be fined not less than 5% but not more than 15% of the sum of false capital contributions.

lavenderdale : 2007-08-03#753
回复: 经济生活中的英语词汇

第二百零一条 公司的发起人、股东在公司成立后,抽逃其出资的,由公司登记机关责令改正,处以所抽逃出资金额百分之五以上百分之十五以下的罚款。

Article 201 Where any initiator or shareholder unlawfully take away its capital contribution after the company is established, he shall be ordered by the company registration authority to make corrections, and shall be fined not less than 5% but not more than 15% of the capital contribution he has unlawfully taken away.

lavenderdale : 2007-08-03#754
回复: 经济生活中的英语词汇

 第二百零二条 公司违反本法规定,在法定的会计账簿以外另立会计账簿的,由县级以上人民政府财政部门责令改正,处以五万元以上五十万元以下的罚款。

Article 202 Any company which has established another account books apart from the legally prescribed account books and violates of the present Law shall be ordered by the treasury department of the people's government at the county level or above to make corrections, and shall be fined not less than 50,000 Yuan but not more than 500, 000 Yuan.

lavenderdale : 2007-08-03#755
回复: 经济生活中的英语词汇

第二百零三条 公司在依法向有关主管部门提供的财务会计报告等材料上作虚假记载或者隐瞒重要事实的,由有关主管部门对直接负责的主管人员和其他直接责任人员处以三万元以上三十万元以下的罚款。

Article 203 Where a company makes any false records or conceals any important fact in such materials as financial and accounting statements submitted to the relevant departments in charge, the relevant department in charge shall impose a fine of not more than 30, 000 Yuan but not more than 300, 000 Yuan upon the directly liable persons in charge and other directly liable persons.
  第二百零四条 公司不依照本法规定提取法定公积金的,由县级以上人民政府财政部门责令如数补足应当提取的金额,可以对公司处以二十万元以下的罚款。
Article 204 Where a company fails to draw legal accumulation funds according to the present Law, it shall be ordered by the treasury department of the people's government at the county level or above to make up the amount it is due, and may be fined up to 200, 000 Yuan.

lavenderdale : 2007-08-03#756
回复: 经济生活中的英语词汇

第二百零五条 公司在合并、分立、减少注册资本或者进行清算时,不依照本法规定通知或者公告债权人的,由公司登记机关责令改正,对公司处以一万元以上十万元以下的罚款。
  
Article 205 Where any company fails to inform its creditors by notice or by public announcement during the process of merger, split, reducing its registered capital or liquidation, it shall be ordered by the company registration authority to make corrections, and may be fined not less than 10, 000 Yuan but not more than 100, 000 Yuan.

公司在进行清算时,隐匿财产,对资产负债表或者财产清单作虚假记载或者在未清偿债务前分配公司财产的,由公司登记机关责令改正,对公司处以隐匿财产或者未清偿债务前分配公司财产金额百分之五以上百分之十以下的罚款;对直接负责的主管人员和其他直接责任人员处以一万元以上十万元以下的罚款。
Where, during the process of liquidation, any company hides any of its properties or makes any false record in its balance sheet or property checklist, or distributes any of the company's properties before clearing off its debts, it shall be ordered by the company registration authority to make corrections, and may be fined not less than 5% but not more than 10% of the value of the company properties it has hidden or distributed prior to the clearing of company debts, and the directly liable person-in-charge as well other directly liable persons may be fined not less than 10, 000 Yuan but not more than100, 000 Yuan.

lavenderdale : 2007-08-03#757
回复: 经济生活中的英语词汇

 第二百零六条 公司在清算期间开展与清算无关的经营活动的,由公司登记机关予以警告,没收违法所得。
Article 206 Where, during the process of liquidation, any company undertakes any business activity which has nothing to do with the liquidation, it shall be admonished by the company registration authority, and its illegal proceeds shall be confiscated.  
第二百零七条 清算组不依照本法规定向公司登记机关报送清算报告,或者报送清算报告隐瞒重要事实或者有重大遗漏的,由公司登记机关责令改正。
Article 207 Where the liquidation group fails to submit a liquidation report to the company registration authority according to the provisions of the present Law, or where any important fact is concealed or there is any important omission in the liquidation report it submits, it shall be ordered by the company registration authority to make corrections.
  清算组成员利用职权徇私舞弊、谋取非法收入或者侵占公司财产的,由公司登记机关责令退还公司财产,没收违法所得,并可以处以违法所得一倍以上五倍以下的罚款。
Where any member of the liquidation group takes advantage of his power to seek unlawful benefits for himself or any of his relatives, procures any unlawful gains or misappropriates any of the properties of the company, he shall be ordered by the company registration authority to return the properties of the company with his illegal gains being confiscated, and shall be fined 1 up to 5 times of the illegal proceeds.

lavenderdale : 2007-08-03#758
回复: 经济生活中的英语词汇

第二百零八条 承担资产评估、验资或者验证的机构提供虚假材料的,由公司登记机关没收违法所得,处以违法所得一倍以上五倍以下的罚款,并可以由有关主管部门依法责令该机构停业、吊销直接责任人员的资格证书,吊销营业执照。
Article 208 Where any institution that undertakes the evaluation or verification of assets or the verification of certificates provides any false materials, its illegal proceeds shall be confiscated by the company registration authority, and be fined 1 up to 5 times of the illegal proceeds, and may be ordered by the competent administrative department to suspend its business operation or to withdraw the qualification certificates of the directly liable persons, and cancel its business license.
承担资产评估、验资或者验证的机构因过失提供有重大遗漏的报告的,由公司登记机关责令改正,情节较重的,处以所得收入一倍以上五倍以下的罚款,并可以由有关主管部门依法责令该机构停业、吊销直接责任人员的资格证书,吊销营业执照。
Where any institution that undertakes the evaluation or verification of assets or the verification of certificates makes any important omission in the report it submits, it shall be ordered by the company registration authority to make corrections; if the circumstances are serious, it shall be fined 1 up to 5 times of the proceeds it has obtained, and may be ordered by the competent administrative department to suspend its business operation and to withdraw the qualification certificates of the directly liable persons, and cancel its business license.  承担资产评估、验资或者验证的机构因其出具的评估结果、验资或者验证证明不实,给公司债权人造成损失的,除能够证明自己没有过错的外,在其评估或者证明不实的金额范围内承担赔偿责任。
Where the evaluation result or proof of asset verification or certificate verification, as provided by any institution that undertakes the evaluation or verification of assets or the verification of certificates, is proved to be untrue, which has caused any loss to the creditors of the company, it shall bear the compensation liabilities within the sum which is found to be untrue, unless it can prove that it has no fault in the incurrence of the loss.

lavenderdale : 2007-08-03#759
回复: 经济生活中的英语词汇

 第二百零九条 公司登记机关对不符合本法规定条件的登记申请予以登记,或者对符合本法规定条件的登记申请不予登记的,对直接负责的主管人员和其他直接责任人员,依法给予行政处分。
Article 209 Where any company registration authority registers any application that does not meet the conditions as provided for in the present Law, or fails to register any application that meets the conditions as prescribed in the present Law, the directly liable person-in-charge and other directly liable persons shall be imposed upon an administrative sanction.
  第二百一十条 公司登记机关的上级部门强令公司登记机关对不符合本法规定条件的登记申请予以登记,或者对符合本法规定条件的登记申请不予登记的,或者对违法登记进行包庇的,对直接负责的主管人员和其他直接责任人员依法给予行政处分。
Article 210 Where the superior organ of any company registration authority forces the latter to register any application that does not satisfy the conditions as prescribed in the present Law or to refuse any application that meets the conditions as provided for in the present Law, or covers up for any illegal registration, the directly liable person-in-charge and other directly liable persons shall be imposed upon an administrative sanction according to law.

lavenderdale : 2007-08-03#760
回复: 经济生活中的英语词汇

第二百一十一条 未依法登记为有限责任公司或者股份有限公司,而冒用有限责任公司或者股份有限公司名义的,或者未依法登记为有限责任公司或者股份有限公司的分公司,而冒用有限责任公司或者股份有限公司的分公司名义的,由公司登记机关责令改正或者予以取缔,可以并处十万元以下的罚款。
Article 211 Where anyone fails to register as a limited liability company or joint stock limited company according to law but undertakes business operation in the name of a limited liability company or joint stock limited company, or fails to register as a subsidiary of a limited liability company or joint stock limited company according to law but undertakes business operation in the name of a subsidiary of the limited liability company or joint stock limited company, it shall be ordered by the company registration authority to make corrections or be clamped down on, and may be fined not more than 100,000 Yuan.

lavenderdale : 2007-08-03#761
回复: 经济生活中的英语词汇

 第二百一十二条 公司成立后无正当理由超过六个月未开业的,或者开业后自行停业连续六个月以上的,可以由公司登记机关吊销营业执照。
Article 212 Where any company fails to start its business operation six months after the establishment of it without justifiable reasons, or suspends its business operation on its own initiative for consecutively six months after it has started the business operation, its business license may be revoked by the company registration authority.
  公司登记事项发生变更时,未依照本法规定办理有关变更登记的,由公司登记机关责令限期登记;逾期不登记的,处以一万元以上十万元以下的罚款。
Where any registered item of any company changes, and the company fails to go through the corresponding modification formalities according to the present Law, it shall be ordered by the company registration authority to make modification registration within a time limit; if it still fails to make the registration, it shall be fined not less than 10, 000 Yuan but not more than 100, 000 Yuan.

lavenderdale : 2007-08-03#762
回复: 经济生活中的英语词汇

第二百一十三条 外国公司违反本法规定,擅自在中国境内设立分支机构的,由公司登记机关责令改正或者关闭,可以并处五万元以上二十万元以下的罚款。
Article 213 Where any foreign company violates this Law by unlawfully establishing any branch within China, it shall be ordered by the company registration authority to make corrections or to close it down, and may be fined not less than 50,000 Yuan but not more than 200, 000 Yuan.
  第二百一十四条 利用公司名义从事危害国家安全、社会公共利益的严重违法行为的,吊销营业执照。
Article 214 Where anyone commits, in the name of a company, any serious violation of law so that the security of the state or the public interests of the society is injured, the business license of the company shall be revoked.
  第二百一十五条 公司违反本法规定,应当承担民事赔偿责任和缴纳罚款、罚金的,其财产不足以支付时,先承担民事赔偿责任
Article 215 Where a company violates any provision of this Law, it shall bear the corresponding civil liabilities of compensation, and shall pay the corresponding fines and pecuniary penalties; if the property thereof is not enough to pay for the compensation, it shall bear the civil liabilities first.
  第二百一十六条 违反本法规定,构成犯罪的,依法追究刑事责任。
Article 216 Where any company violates the present Law and any crime is constituted, it shall be subject to criminal liabilities.

lavenderdale : 2007-08-03#763
回复: 经济生活中的英语词汇

新公司法--第十三章 附 则
Chapter XIII Supplementary Provisions​
  第二百一十七条 本法下列用语的含义:
Article 217 Definitions of the following terms:
  (一)高级管理人员,是指公司的经理、副经理、财务负责人,上市公司董事会秘书和公司章程规定的其他人员。
(1) The "senior manager" refers to the manager, vice manager, person in charge of finance of a company, and the secretary of the board of directors of a listed company as well as any other person as stimulated in the articles of association.
  (二)控股股东,是指其出资额占有限责任公司资本总额百分之五十以上或者其持有的股份占股份有限公司股本总额百分之五十以上的股东;出资额或者持有股份的比例虽然不足百分之五十,但依其出资额或者持有的股份所享有的表决权已足以对股东会、股东大会的决议产生重大影响的股东。
(2) The "controlling shareholder" refers to a shareholder whose capital contribution occupies 5% or more of the total capital of a limited liability company, or a shareholder whose stocks occupy more than 50% of the total equity stocks of a joint stock limited company, or a shareholder whose capital contribution or proportion of stocks is less than 50% but who enjoys a voting right according to its capital contribution or the stocks it holds is large enough to impose an big impact upon the resolution of the shareholders' meeting or the shareholders' assembly.

  (三)实际控制人,是指虽不是公司的股东,但通过投资关系、协议或者其他安排,能够实际支配公司行为的人。
(3) The "actual controller" refers to anyone who is not a shareholder but is able to hold actual control of the acts of the company by means of investment relations, agreements or any other arrangements.
  (四)关联关系,是指公司控股股东、实际控制人、董事、监事、高级管理人员与其直接或者间接控制的企业之间的关系,以及可能导致公司利益转移的其他关系。但是,国家控股的企业之间不仅因为同受国家控股而具有关联关系。
(4) The "connection relationship" refers to the relationship between the controlling shareholder, actual controller, director, supervisor, or senior manager of a company and the enterprise directly or indirectly controlled thereby, and any other relationship that may lead to the transfer of any interests of the company. However, the enterprises controlled by the state do not incur a connection relationship simply because their shares are controlled by the state.

lavenderdale : 2007-08-03#764
回复: 经济生活中的英语词汇

 第二百一十八条 外商投资的有限责任公司和股份有限公司适用本法;有关外商投资的法律另有规定的,适用其规定。
Article 218 The limited liability companies and joint stock limited companies invested by foreign investors shall be governed by the present Law. Where there are otherwise different provisions in any law regarding foreign investment, such provisions shall prevail.
  第二百一十九条 本法自2006年1月1日起施行。
Article 219 This Law shall go into effect on January 1, 2006.
Promulgated by the Standing Committee of the National People's Congress on 2005-10-27

lavenderdale : 2007-08-03#765
回复: 经济生活中的英语词汇

73组多数人会混淆的英文单词

73组多数人会混淆的英文单词:
1) quite 相当 quiet 安静地

  2) affect v 影响, 假装 effect n 结果, 影响

  3) adapt 适应 adopt 采用 adept 内行

  4) angel 天使 angle 角度

  5) dairy 牛奶厂 diary 日记

  6) contend 奋斗, 斗争 content 内容, 满足的 context 上下文 contest 竞争, 比赛

  7) principal 校长, 主要的 principle 原则

  8) implicit 含蓄的 explicit 明白的

  9) dessert 甜食 desert 沙漠 v 放弃 dissert 写论文

  10) pat 轻拍 tap 轻打 slap 掌击 rap 敲,打

  11) decent 正经的 descent n 向下, 血统 descend v 向下

  12) sweet 甜的 sweat 汗水

  13) later 后来 latter 后者 latest 最近的 lately adv 最近

  14) costume 服装 custom 习惯

  15) extensive 广泛的 intensive 深刻的

  16) aural 耳的 oral 口头的

  17) abroad 国外 aboard 上(船,飞机)

  18) altar 祭坛 alter 改变

  19) assent 同意 ascent 上升 accent 口音

  20) champion 冠军 champagne 香槟酒 campaign 战役

  21) baron 男爵 barren 不毛之地的 barn 谷仓

  22) beam 梁, 光束 bean 豆 been have 过去式

  23) precede 领先 proceed 进行,继续

  24) pray 祈祷 prey 猎物

  25) chicken 鸡 kitchen 厨房

  26) monkey 猴子 donkey 驴

  27) chore 家务活 chord 和弦 cord 细绳

  28) cite 引用 site 场所 sight 视觉

  29) clash (金属)幢击声 crash 碰幢,坠落 crush 压坏

  30) compliment 赞美 complement 附加物

31) confirm 确认 conform 使顺从

  32) contact 接触 contract 合同 contrast 对照

  33) council 议会 counsel 忠告 consul 领事

  34) crow 乌鸦 crown 王冠 clown 小丑 cow 牛

  35) dose 一剂药 doze 打盹

  36) drawn draw 过去分词 drown 溺水

  37) emigrant 移民到国外 immigrant 从某国来的移民

  38) excess n 超过 exceed v超过 excel 擅长

  39) hotel 青年旅社 hostel 旅店

  40) latitude 纬度 altitude 高度 gratitude 感激

  41) immoral 不道德 的 immortal 不朽的

  42) lone 孤独的 alone 单独的 lonely 寂寞的

  43) mortal 不死的 metal 金属 mental 神经的 medal 勋章 model 模特meddle 玩弄

  44) scare 惊吓 scarce 缺乏的

  45) drought 天旱 draught 通风, 拖 拉 draughts (英)国际跳棋

  47) assure 保证 ensure 使确定 insure 保险

  48) except 除外 expect 期望 accept 接受 excerpt 选录 exempt 免除

  49) floor 地板 flour 面粉

  50) incident 事件 accident 意外 51) inspiration 灵感 aspiration 渴望

  52) march 三月, 前进 match 比赛

  53) patent 专利 potent 有力的 potential 潜在的

  54) police 警察 policy 政策 politics 政治

  55) protest 抗议 protect 保护

  56) require 需要 inquire 询问 enquire 询问 acquire 获得

  57) revenge 报仇 avenge 为...报仇

  58) story 故事 storey 楼层 store 商店

  59) strike 打 stick 坚持 strict 严格的

  60) expand 扩张 expend 花费 extend 延长

  61) commerce 商业 commence 开始

  62) through 通过 thorough 彻底的 (al)though 尽管 thought think 过去分词

  63) purpose 目的 suppose 假设 propose 建议

  64) expect 期望 respect 尊敬 aspect 方面 inspect 视察 suspect 怀疑

  65) glide 滑翔 slide 使滑行 slip 跌落

  66) steal 偷 steel 钢

  67) strive 努力 stride 大步走

  68) allusion 暗示 illusion 幻觉 delusion 错觉 elusion 逃避

  69) prospect 前景 perspective 透视法

  70) stationery 文具 stationary 固定的

  71) loose 松的 lose 丢失 loss n 损失 lost lose过去式

  72) amend 改正, 修正 emend 校正

  73) amoral unmoral immoral 同义 不道德的

lavenderdale : 2007-08-03#766
回复: 经济生活中的英语词汇

几个和手机相关的词!

提示音 warning tone
彩屏 color screen
滑盖手机 slide phone
(手机)按键 keypad
呼叫转移 call divert
语音拨号 voice dial

lavenderdale : 2007-08-03#767
回复: 经济生活中的英语词汇

常见西餐名称

西餐 Western-style food; Western-style cuisine; Western-style
dish

西式自助冷餐 Western buffet

冷餐 buffet


1.冷菜 cold dish

1)沙拉 salad

火腿沙拉 ham salad

鸡沙拉 chicken salad

鸡脯沙拉 chicken-breast salad

鸡丝沙拉 shredded chicken salad

鸡蛋沙拉 egg salad

鱼片沙拉 fish salad

虾仁沙拉 shrimp salad

大虾沙拉 prawn salad

蟹肉沙拉 crab salad

素沙拉 vegetable salad

蔬菜沙拉 vegetable salad

鲜蔬菜沙拉 fresh vegetable salad

黄瓜沙拉 cucumber salad

鲜黄瓜沙拉 fresh cucumber salad

奶油黄瓜沙拉 cucumber salad with cream

西红柿黄瓜沙拉 cucumber salad with tomato

西红柿沙拉 tomato salad

甜菜沙拉 beetroot salad

红菜头沙拉 beetroot salad

沙拉油 salad dressing; mayonnaise

沙拉酱 salad dressing; mayonnaise


2)肉 meat


冷杂拌肉 cold mixed meat

冷什锦肉 cold mixed meat

冷肉拼香肠 cold meat and sausage

冷火腿蔬菜 cold ham with vegetables

什锦肉冻 mixed meat jelly

肝泥 mashed liver; live paste

牛肝泥 mashed ox liver; ox liver paste

牛脑泥 mashed ox brain; ox brain paste

冷烤牛肉 cold roast beef

冷烤里脊 cold roast fillet

冷烤羔羊腿 cold roast lamb leg

冷烤猪肉 cold roast pork

冷烩茶肠 cold stewed sausage

冷茶肠 cold sausage

奶酪 cheese


3)鱼 fish


红烩鱼片 stewed fish slices with brown sauce

茄汁烩鱼片 stewed fish slices with tomato sauce

鸡蛋鲱鱼泥子 minced herring with eggs

鸡蛋托鲱鱼 herring on eggs

熏鲱鱼 smoked herring

熏鲤鱼 smoked carp

沙丁油鱼 sardines

鱼肉冻 fish jelly

酿馅鱼 stuffed fish

红鱼子酱 red caviar

黑鱼子酱 black caviar

大虾泥 minced prawns

蟹肉泥 minced crab meat


4)家禽 poultry


鸡肉冻 chicken jelly; chicken in aspic

水晶鸡 chicken in aspic

鸡肉泥 minced chicken meat; chicken paste

鸡肝泥 minced chicken liver; chicken liver paste

鸭肝泥 minced duck liver; duck liver paste

酿馅鸡蛋 stuffed eggs

奶酪酿馅鸡蛋 stuffed eggs with cheese

酿馅鸡 stuffed chicken

冷烤油鸡蔬菜 cold roast chicken with vegetables

冷烤火鸡 cold roast turkey

冷烤山鸡 cold roast pheasant

冷烤野鸡 cold roast pheasant

冷烤鸭 cold roast duck

冷烤野鸭 cold roast wild duck

烤鸭冻粉 roast duck jelly

冷烤鹅 cold roast goose

冷烤野鹅 cold roast wild goose


5)素菜 vegetable dish


什锦蔬菜 assorted vegetables

红烩茄子 stewed egg-plant brown sauce

酿青椒 stuffed green pepper

酿西红柿 stuffed tomato

酸蘑菇 sour mushrooms

酸黄瓜 sour cucumbers; pickled cucumbers

泡菜 pickled cabbage; sour and sweet cabbage


2.热小菜 appetizers


奶油烩香肠 stewed sausage with cream

红烩灌肠 stewed sausage with brown sauce

红酒汁烩腰花 stewed kidney with red wine; kidney with red wine


奶油烩腰花 stewed kidney with cream; kidney with cream

芥末煎火腿豌豆 fried ham and peas with mustard

奶油煎火腿豌豆 fried ham and peas with cream

奶油汁煎牛肝 fried liver with cream sauce; liver with cream
sauce

鸡蛋汁煎鲱鱼 fried herring with egg sauce

奶酪口蘑烤鱼 fish au gratin

奶酪口蘑烤蟹肉 crab meat au gratin

奶油奶酪口蘑烤蟹肉 crab meat au gratin with cream

清煎鸡蛋 fried eggs

火腿煎蛋 fried eggs with ham; ham and eggs

火腿蛋 fried eggs with ham; ham and eggs

咸肉煎蛋 fried eggs with bacon; bacon and eggs

香肠煎蛋 fried eggs with sausage; sausage and eggs

清炒鸡蛋 omelette/omelet

香肠炒蛋 sausage omelette/omelet

火腿炒蛋 ham omeletter/omelet

番茄炒蛋 tomato omelette/omelet

菜花沙蛋 cauliflower omelette/omelet

豌豆炒蛋 green peas omelette/omelet; omelette/omelet with
green peas

鲜蘑炒蛋 mushroom omelette/omelet; omelette/omelet with
mushrooms

果酱炒蛋 jam omelette/omelet; omelette/omelet with jam


3.汤 soup


清汤 light soup; clear soup; consomme

浓汤 thick soup; potage

肉汤 broth

奶油火腿汤 creamed ham soup; ham soup with cream

奶油鸡茸汤 creamed mashed chicken soup; mashed chicken soup
with cream

奶油蟹肉汤 creamed crab meat soup; crab meat soup with cream

奶油口蘑解肉汤 creamed mushroom soup with crab meat

奶油大虾汤 creamed prawn soup; prawn soup with cream

奶油鲍鱼汤 creamed abalone soup; abalone soup with cream

奶油龙须菜汤 creamed asparagus soup; asparagus soup with cream


奶油芦笋汤 creamed asparagus soup; asparagus soup with cream

奶油菜花汤 creamed cauliflower soup; cauliflower soup with
cream

奶油口蘑汤 creamed mushroom soup; mushroom soup with cream

奶油口蘑菜花汤 creamed mushroom soup with cauliflower

奶油西红柿汤 creamed tomato soup; tomato soup with cream

奶油蕃茄汤 creamed tomato soup; tomato soup with cream

奶油菠菜汤 creamed spinach soup; spinach soup with cream

奶油菠菜泥汤 creamed mashed spinach soup; mashed spinach soup
with cream

奶油豌豆汤 creamed peas soup; peas soup with cream

奶油豌豆泥汤 creamed mashed peas soup; mashed peas soup with
cream

肉杂拌汤 mixed meat soup

牛尾汤 ox-tail soup

牛肉丸子汤 beef balls soup

牛肉蔬菜汤 beef soup with vegetables

牛肉茶 beef tea

冷牛肉茶 cold beef tea

鸡汤 chicken soup

口蘑鸡汤 chicken soup with mushrooms

番茄鸡汤 chicken soup with tomato

鸡腿蔬菜汤 chicken leg soup with vegetables

咖哩鸡丁汤 curry chicken cubes soup

鸡块汤 chicken chips soup

鸡块面条汤 noodles soup with chicken chips

鸡块大米汤 rice soup with chicken chips

高加索鸡块汤 chicken soup a la Caucasus

鸡球蔬菜汤 chicken meatballs soup with vegetables

鸡杂汤 chicken giblets soup

鸡杂菠菜汤 chicken giblets soup with spinach

鱼汤 fish soup

家常鱼汤 fish soup in home style

红鱼汤 fish soup with tomato

红菜汤 borsch

蔬菜汤 vegetables soup; soup with vegetables

丸子蔬菜汤 meat balls soup with vegetables

酸菜汤 sour cabbage soup

龙须菜汤 soup with asparagus

葱头汤 onion soup

洋葱汤 onion soup

西红柿汤 tomato soup

番茄汤 tomato soup

白豆汤 white beam soup

豌豆汤 pea soup

豌豆泥汤 mashed pea soup

清汤肉饼 consomme with meat pie

面球汤 dumplings soup

通心粉汤 soup with macaroni

通心粉清汤 consomme with macaroni

番茄通心粉汤 tomato soup with macaroni

清汤卧果 consomme with poached eggs



4.鱼虾 fish and prawn


炸桂鱼 fried mandarin fish

土豆炸桂鱼 fried mandarin fish with potatoes

番茄汁炸鱼 fried fish with tomato sauce

奶油汁炸鱼 fried fish with cream sauce

鞑靼式炸鱼 fried fish with Tartar sauce

鞑靼汁炸鱼 fried fish with Tartar sauce

清煎鲤鱼 fried carp

火腿汁煎鱼 fried fish with ham sauce

俄式煎鱼 fish a la Russia

罐焖鱼 fish a la Duchesse

罐焖桂鱼 mandarin fish a la Duchesse

火锅鱼片 fish podjarka

火锅鱼虾 fish and prawns podjarka

火锅大虾 prawns podjarka

炭烧鱼串 fish shashlik

炭烧鱼段 fish chips shashlik

铁扒桂鱼 grilled mandarin fish

铁扒比目鱼 grilled turbot

奶油汁烤鱼 baked fish with cream sauce

鱼排 fish steak

奶油口蘑烤桂鱼 mandarin fish au gratin

奶酪口蘑烤鱼虾 fish and prawns au gratin

白汁蒸鱼 steamed fish with white

白酒汁蒸鱼 steamed fish with white wine

红酒蒸鱼 steamed fish with red wine

番茄汁蒸鱼 steamed fish tomato sauce

柠檬汁蒸鱼 steamed fish with lemon sauce

鸡蛋汁蒸鱼 steamed fish with egg sauce

口蘑汁蒸鱼 steamed fish with mushroom sauce

红汁蘑菇蒸鱼 steamed fish with mushrooms and brown sauce

番茄汁蘑菇蒸鱼 steamed fish with mushrooms and tomato sauce

波兰式蒸鱼 steamed fish a la Poland

土豆煮鱼 boiled fish with potatoes

黄油汁土豆煮鱼 boiled fish and potato with butter sauce

炸大虾 fried prawns

炸明虾 fried prawns

软煎大虾 soft-fried prawns

黄油汁煎大虾 fried prawns with butter sauce

罐焖大虾 prawns a la Duchesse

奶酪口蘑烤大虾 prawns au gratin

火腿奶酪炸大虾 fried prawns with ham and cheese

铁扒大虾 grilled prawns

大虾蛋奶酥 prawn souffle


5.素菜 vegetable dish


奶酪口蘑烤蔬菜 vegetables au gratin

黄油菜花 cauliflower with butter

黄油杂拌蔬菜 mixed vegetables with butter

菠菜卧果 spinach with poached egg

奶油汁烤口蘑 baked mushrooms with cream sauce

黄油炒口蘑 fried mushrooms with butter

黄油炒菠菜 fried spinach with butter

黄油炒豌豆 fried peas with butter

黄油炒青豆 fried green peas with butter

炒茄泥 fried mashed egg plants

炸茄子片 fried egg-plant slices

炸番茄 fried tomato

清煎土豆饼 fried potato cake

酿馅西葫芦 stuffed bottle gourd

焖洋白菜卷 braised cabbage rolls

家常焖洋白菜卷 braised cabbage rolls

烩茄子 stewed egg plants

奶油汁烩豌豆 stewed peas with cream sauce

扁豆炒蛋 omelette/omelet with green beans

咖哩素菜 curry vegetables


6.鸡鸭 chicken and duck


烤鸡 roast chicken

烤油鸡 roast chicken

素菜烤鸡 roast chicken with vegetables

棒棒鸡 bon bon chicken

煎鸡 fried chicken

炸笋鸡 fried spring chicken

炸鸡 deep-fried chicken

炸鸡肉串 fried chicken shashlik

鸡肝串 chicken liver shashlik

通心粉煮鸡 boiled chicken with macaroni

奶汁煮鸡 boiled chicken with cream sauce

铁扒笋鸡 grilled spring chicken

焖鸡 braised chicken

家常焖鸡 braised chicken in home style

黄油焖鸡 braised chicken with butter

黄油焖笋鸡 braised spring chicken with butter

黄油焖鸡腿 braised chicken legs with butter

红焖鸡块 braised chicken chips

火锅鸡 podjarka chicken

罐焖鸡 chicken a la Duchesse

罐焖笋鸡 spring chicken a la Duchesse

高加索焖鸡 chicken a la Caucasus

比利时烩鸡 Belgian stewed chicken

奶油烩鸡片 stewed chicken slices with cream

米饭烩鸡鸭 stewed chicken and duck with rice

奶油烩鸡饭 stewed chicken and rice with cream

咖哩鸡饭 curry chicken with rice

细面条白汁鸡腿 chicken legs with spaghetti

geor : 2007-08-12#768
回复: 经济生活中的英语词汇

lavenderdale真是活雷锋。赞!!!

cherry12365 : 2007-11-11#769
回复: 经济生活中的英语词汇

收藏了:wdb10::wdb10::wdb10:

lavenderdale : 2007-12-02#770
回复: 经济生活中的英语词汇

常见的重要短语及典型句型

1.

(1) ... not so much...... as (but) ... 与其说……还不如说……

(2) ... not so much that.....as (but) that...... 与其说……还不如说……

(3) ... not so much as..... (=not even) 甚至于不……,连……也不……

(4) ... might as well ... as..... 与其说……还不如说……

例1:He is not so much a teacher as a scholar.

译文:与其说他是老师,还不如说是学者。(注意翻译时动作的对象)

例2:It wasn't so much his appearance I liked as his personality.

译文:与其说我喜欢他的外表,不如说我喜欢他的品格。

例3:It's not so much that I don't want to come but I just haven't got the time.

译文:倒不是因为我不想来,而是我根本没有时间。

例4:He didn't so much as say thank you after all we'd done for him.

译文:我们为他干了那么多事,他甚至连谢谢都没有说一声。

例5:You might as well throw your money into the sea as lend it to him.

译文:与其将钱借给他,还不如把钱丢进大海。(注意翻译时动作的对象)

[注意]:more ... than ...

1) she is more beautiful than her sister. 她比她姐姐漂亮。

2) George is more intelligent than aggressive. 与其说乔治言行放肆,不如说他聪颖过人。

以上第1)句是more... than结构的一般用法,即在两个不同的事物之间就同一方面作比较;而第2)句是就同一个人的两个不同方面作比较。因此要译成“与其说……还不如说……”。

more...than结构在上述1) 2)两句中的用法也适用于less ... than结构,得出相反的含义:

例如:

1) John is less daring than quick-witted. 与其说约翰胆大,不如说他脑子灵活。

2) George was less intelligent than aggressive. 与其说乔治聪颖过人,不如说他言行放肆。

2.几个不定代词的固定搭配:


have none of: 不参加;不准;不接受

I will have none of your stupid ideas! 我才不接受你那愚蠢的想法!

He was offered a job but he said he’d have none of it. 他有一个工作机会,但他说他不接受。

none but (=nothing but): 只有 (=only)

None but the brave deserves the fair. 只有英雄才配得上美人。

She chose none but the best. 她只选最好的。

She is nothing but a child. 她只不过是个孩子。

none other than: (表示惊讶)不是别人,正是…… (= no one else but)

It’s none other than Tom! We thought you were in Africa.

none the +比较级词+ for: 毫不,一点也不

He spent 2 weeks in hospital but he’s none the better for it.

他在医院里待了两个星期,但一点也没好转。

My car is none the worse for wear. 我的车子一点也没有损耗。

none the wiser: 不知情

If we take only one piece of cake, mother will be none the wiser.

如果我们只拿一小块蛋糕,母亲是不会知道的。

none too: (在形容词或副词前) 不太;一点都不

The service in this restaurant is none too fast. 这家旅馆的服务一点效率都没有。

anything but: ①除---之外什么都(此处的but等于except)②决不(=not at all)

I eat anything but (except) fish. 除了鱼,我什么都吃。

She is anything but a good cook. 她决不是个好厨师。(即:除了好厨师,她什么都是。)

anything of: ①(疑问句/条件句)一点点;②(否定句)一点也(没有)

Is he anything of a poet? 他有一点点诗人的样子吗?

I haven’t seen anything of him lately. 最近我没有见过他。

for anything: (否定句)(给什么都)不,决不

I won’t go there for anything. 我决不去那里。

or anything: (意味着还有其他的可能性)

If Bernard wants to call me or anything, I’ll be here all day.

如果伯纳德要找我或什么的,我整天都会在这儿。

if anything: 若有任何不同的话

If anything, my new job is harder than my old one.

要说有什么不同的话,我的新工作反而比旧工作要难些。

or something: 或什么的(表示说话者不能肯定)

She is a stewardess or something. 她是空姐或什么的。

something like: 有点像,大约

An airship is shaped something like a cigar. 飞船的形状有点像雪茄。

something of a...: 多少有点,有几分像,略懂

he’s something of a book collector. 他有几分像书籍收藏家。

something to / in: (叙述等)有些道理

There’s something to / in what you say; I’ll take your advice.

你说的有些道理,我会接受你的建议

have / be something to do with: 与……有关

I think Guy Fawkes had / was something to do with a plan to blow up the bridge.

我想盖佛克跟图谋炸毁桥梁有关。

nothing but (= none but = only): 仅仅,只不过

We could see nothing but fog. 除了雾之外我们什么也看不见。

for nothing: ①免费的; ②徒劳的; ③无缘无故的

She got the ticket for nothing. 她免费得到那张票。

All our preparation for nothing! No one’s even come to the party.

我们为宴会所作的准备都白费了! 连一个人都没来。

They quarreled for nothing. 他们无缘无故地争吵。

make nothing of: (常和can一起用)不理解;不重视,轻视 (= think nothing of)

I could make nothing of the passage. 我不理解这篇文章。

He makes / thinks nothing of working ten hours a day. 他不在乎一天工作十小时。

to say nothing of: 更不用说(= not to mention / without mentioning)

Three people were badly hurt, to say nothing of damage to the building.

三个人受了重伤,建筑物的损害更不用说了。

have nothing to do with: 与……无关

I have nothing to do with the accident. 我与这场事故无关。

nothing if not: 格外地;非常地 (= very / much / extremely)

He was nothing if not clever. (= He was very clever.) 他格外聪明。

nothing of: 无……的部分;无……的气质

There was nothing of the lady in her behavior. 她的举止根本没有淑女的气质。

区别:

all but 几乎,差一点,除……以外其余都是

but for要不是

but that+从句:若不是……

例1:She all but fainted when she heard the news.

译文:她听到这一消息时几乎晕倒了。

注:此句中a11 but意为nearly,almost。

试对比:

All but the little children thought that the trip was exciting.

译文:除了小孩,大家都认为这次旅行是激动人心的。

此句中all but意为a11 except。

例2:But for the rain we should have a pleasant journey.

译文:要不是下雨,我们的旅行本来是愉快的。

例3:He would have helped us but that he was short of money at the time.

译文:若不是他那时缺钱,他是会帮助我们的。

注1).but that引导的从句中谓语用陈述语气。2).but that有灵活的译法。如:Nothing would satisfy that child but that I place her on my lap.(那孩子什么都不要,只要我把她抱在怀里。)

3.“名词+or+名词”结构中or后的名词是同位语,应译为“即……;或者称……”

例1:Moreover, technology includes techniques, or ways to do things, as well as the machines that may or may not be necessary to apply them.

译文:再者,除机器外技术还包括技艺,即制作方法,而动用这些技艺并不一定都需要机器。

4.“only + to do”意为“……,结果却……”,即表示与句子谓语动作的目的相反的结果。

例1: They don't have to pay for expensive seats at the theatre, the cinema or the opera, only to discover, perhaps, that the show is disappointing.

译文:他们不必花钱去戏院、电影院或歌剧院买价格很贵的票,(如果去了,)结果却可能发现,所演的节目令人失望。

例2: They hurried there only to find the meeting canceled.

译文:他们匆匆忙忙赶到那儿,结果却发现会议被取消了。

5.not more / -er than 与 no more / -er than 结构
比较:

John is not better than Tom.

John is no better than Tom.

前一句表示“约翰不比汤姆好”,属于普通的比较结构;后一例用了no 情况就不同了。no better than 相当于as bad as,含义是两人一样坏。这里,“no + 形容词或副词比较级 + than”所表示的可以说是该形容词或副词的反意。

例如: no richer than = as poor as 和……一样穷

no bigger than = as small as 和……一样小

no later than = as early as 和……一样早

同样地:

I have not taken more than six courses this semester.

I have taken no more than six courses this semester.

前一句的含义是本学期选的课不多于六门;后一句的含义是只选了六门。强调“少”。

上述结构与表示前后都否定的no more...than (= not...any more than)又有所不同:

例:A whale is no more a fish than a horse is.(鲸和马同样不是鱼。)

另外,在某些结构中,单独使用more than 也能表示否定概念:

例1:That is more than I can tell. 我简直不能说。

例2:My trip to Beijing is more than sightseeing. 我去北京不仅仅是旅游观光而已。

6.no more...than... (= not...any more than) 和……―样都不……(表示前后都否定)

例1:The heart is no more intelligent than the stomach, for they are both controlled by the brain. 心脏和胃一样都无智力可言,因为它们都是由大脑控制的。

例2:There is no reason they should limit how much vitamin you take, any more than they can limit how much water you drink.

译文:他们没有理由限制你服用多少维他命,就像他们不能限制你喝多少水一样。

例3:More and more Afro-Americans see him as a tricky enemy who has no more love for them than he has for the Congolese.

译文:越来越多的美国黑人认识到他是个诡计多端的敌人。他仇视美国黑人,正像他仇视刚果人民一样。(直译:…,他不爱美国黑人,正像他不爱刚果人一样。)

注释:not...any more than是no more...than的一种强调形式。

例如:

1) Jack is no more intelligent than John. (=Jack is not intelligent any more than John.)

杰克与约翰一样都不聪明。

2) A man can no more fly than a bird can speak. (=A man cannot fly any more than a bird can speak.) 人不会飞翔,就像鸟不会说话一样。

3) As a nation, the French are no more eager to 1earn about their wartime failings than are the Japanese. (=As a nation,the French are not eager to learn about their wartime failings any more than are the Japanese.)

作为一个国家,法国正如日本一样不积极地从他们的战争失败中吸取教训。

上述例句表明,no more...than并不表示比较,而是表示比喻,含有比喻意义的比较级用于否定时,than后面的从句不用否定式,但译成汉语时要用否定式。而与上述句型意义相反的是:no less...than,意为:“和……同样是……”。例如:

Human is no less an animal than a monkey is. 人和猴都是动物。

而no less than 的意思为:“简直是,实在是”,例如:

1) It is no less than blackmail to ask such a high price. 如此索要高价,简直是敲诈。

2) It is no less than a scandal. 这实在是一件丑闻。

7.not nearly (=by no means,far from) 远不

例1: The food supply will not increase nearly enough to match this, which means that we are heading into a crisis in the matter of producing and marketing food.

译文:食品供应将远远赶不上人口的增长,这就意味着我们在粮食的生产和购销方面正面临危机。

注:1) this是指上面提到的“到21世纪初世界人口将增加到60亿或70亿”。2) 又如:There are not nearly enough people here to do the job.(这里的人手远远不够承担这项工作。)

8.“更不用说”的表示法:

much less

still less

以上两短语引导的词组或从句,表示一种追加的否定,less是由little的比较级,所以这两个词组只能用于否定句中,可译为“更不用说,更不必说”。

to say nothing of

not to speak of

not to mention

let alone

这四个词组也意为 “更不用说”,也是一种追补的说法。但它们与much less和still less有所不同。这些词组可以随前一句的意思而定,即前一句是肯定,则追加的也是肯定意义;如果前一句是否定,则追加的是否定意义

例1:I could not agree to, much less participate in such proceedings.

译文:我不能同意这种行为,更谈不上参加这些行动了。

例2:He knows little of mathematics, and still less of chemistry.

译文:他几乎不懂数学,更不用说化学了。

例3:I did not even see him, still less (= much less) shake hands with him.

译文:我看也没有看见过他,哪里还谈得上同他握手呢?

例4:In old China, here was hardly any machine-building industry, to say nothing of an electronic industry.

译文:在旧中国,几乎没有什么机器制造工业,更不用说电子工业了。

例5:Sally takes singing and dancing lessons, to say nothing of swimming and tennis lessons.

译文:莎莉学了唱歌和舞蹈课,而且还学了游泳和网球课。

例6:At that time they could not afford the ordinary comforts of life, not to speak of luxuries.

译文:那时他连普通生活都不能维持,更不要说奢侈品了。

例7:They have three fine sons, not to speak of their two 1ovely daughters.

译文:他们有了三个好儿子,而且还有两个可爱的女儿。

例8:I don't know algebra or geometry,not to mention calculus.

译文:我连代数、几何都不懂,更不必说微积分了。

例9:A11 they have to do is press a button,and they can see plays, films, operas and shows of every kind, not to mention political discussions and the latest exciting football match.

译文:他们所要做的只是按一下电钮,就能看到各种戏剧、电影、歌剧和各式各样的演出,而且还能看到各种政治辩论和最近举行的激动人心的足球赛。

例10:I can't add two and two, let alone do fractions.

译文:我连2加2都不会,更不要说做分数题了。

注意:美国成语词典认为let alone只能用于追加的否定。但是,有的词典认为,该短语也可以引导追加的肯定。例如:There were five people in the car, let alone the luggage and the two dogs.

9.nothing else than 完全是,实在是

例1: What the man said was nothing else than nonsense.

译文:那人讲的话完全是一派胡言。

例2: Your success was due to nothing else than your own diligence.

译文:你的成功完全是由于你自己的勤奋。

10.It is not that...but that... 这不是说……,而是说……

例1: It is not that the scales in the one case, and the balance in the other, differ in the principles of their construction or manner of working; but that the latter is much finer apparatus and of course much more accurate in its measurement than the former.

译文:这并不是说在一种情况下所使用的磅秤和另一种情况下所用的天平在构造原理上或工作方式上存在差别,而是说与前者相比,后者是一种更精密得多的装置,因而在计量上必然更加准确。

11.can not...too... 再……也不过分


例1: We cannot be too careful of health. 我们无论如何注意健康也不为过。

例2: You cannot be too careful when you drive a car. 你开车时再小心也不过分。

例3: We can not be too faithful to our duties. 我们必须尽力忠于职守。

12.other...than... 或other than... 不同于,非;除了

例l: Plants which refine crude ores are often located in countries other than those in which the crude ores are mined.

译文:提炼矿石的厂房通常不是设在采矿石的国家而设在其它国家。

例2: Reactions other than the desired one often occur when reactants are brought together.

译文:当这些反应物放在一起时,常发生不希望有的一些反应。(即:…常发生与希望有的反应不同的反应。)

例3: All parts of the house other than the windows were in good condition.

译文:除了窗之外,屋子的其它部分都完好无损。

13. ... the last + n. + 不定式或定语从句:意为“…最不可能的……”

例1: She would be the last person to go along with the scheme.

译文:她可能会是最不同意这项计划的人。

例2: That's the last thing I'd expect you to do.

译文:那是我最不期望你做的事情。

14.It is asserted that...有人断言...

It is believed that... 据认为....,人们相信....

It is considered that...有人认为...

It is reported that...据报道...

It is said that...据说....

It is supposed that...据推测...

It is told that...据传...

It appears that看来似乎...,好像...

It is well known that...众所周知...

It is estimated that...据估计...

It was pointed out that...有人指出...

It is generally accepted that...人们通常认为...,一般认为...,大家公认...

It is alleged that...人们断言...

It is claimed that...有人主张...,人们要求...

It cannot be denied that...不可否认

It has been found that...实践证明

It is predicted that...据估计...,据预测...

It is suggested that...有人建议...

15.It goes without saying that... 不言而喻,……

例:It goes without saying that in order to speak good English, we must first of all learn good pronunciation.

译文:不言而喻,为了讲好英语,首先必须学好发音。

16.It is common knowledge that… 众所周知,……

例:It is common knowledge now that Chinese people are very intelligent.

译文:众所周知,中国人和很聪明。

17.It occurs to sb. that… (某人) 想起……

例1: It occurred to me suddenly that I had met him somewhere.

译文:我突然想起在什么地方见过他。

例2: It occurred to me that she was jealous of me.

译文:我突然发觉她嫉妒我。

lavenderdale : 2007-12-02#771
回复: 经济生活中的英语词汇

继续学习中

农家小炒肉+鲍汁扣花菇 : 2010-05-02#772
回复: 经济生活中的英语词汇

D

farewell2008 : 2010-08-07#773
回复: 经济生活中的英语词汇

感谢楼主不辞辛苦分享如此好的资料!

清凉水 : 2010-08-07#774
回复: 经济生活中的英语词汇

留脚印

farewell2008 : 2011-04-06#775
回复: 经济生活中的英语词汇

这么好的帖子,先支持再慢慢看!

icicleqing : 2011-07-25#776
回复: 经济生活中的英语词汇

已收藏,很有用!
谢谢楼主