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英文法律文件翻译的部分术语小结
(银行,金融方面)
这两个月里做了一 些英文法律文件的翻译,遇到过一些法律、会计方面的术语的障碍,今天就其中一
小部分术语的翻译做了 一个小结。
Advance 放款;
Principal amount本金;
Money borrowed or raised 借用或筹措的款项
Bond, note, loan stock, debenture or similar instrument 债券/票据/贷款股票/契据或类似支付
凭证
Acceptance credit 承兑信用证;
Documentary credit 跟单信用证
Commercial paper facilities 商业票据贷款
Deferred payments for assets or services acquired 就所取得的资产或服务的延期付款
Guarantee 保证,保函;
Bonds 保函;
Standby letter of credit 备用信用证;
Charge 担保权利
Mortgage,charge,pledge,lien, encumbrance, hypothecation 按揭,抵押,质押,留置,不动产
抵押,债务负担
Commitment 承诺额;
Current assets 流动资产;
working capital 流动资本;
Stock in trade 存货
Work in progress 在建工程
Valued at the lower of cost or market value 按照成本或市场价值法二者中较低者核定的
The value of debts owed and arising out of the ordinary course of business after making pro
per provision for bad and doubtful debts 在正常经营中发生并持有的债权在提取了适当的坏帐及呆
帐准备后的价值
Marketable securities 可流通证券;
Audited balance sheet 经审计的资产负债表
Current liabilities 流动负债;
Current creditors 流动债权
Proposed dividends 准备分配的红利;
Consolidated tangible net worth 合并有形资产净值
Consolidated capital reserve 合并资本储备
Revenue reserve 收益储备;
Share premium account 股本溢价帐目
Capital redemption reserve fund 股本回赎准备金;
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Profit and loss account 损益帐目
If not otherwise deducted 如果未以其他方式扣除;
Distribution right 经销权
Debit balance on profit and loss account 损益帐户的借方余额
Book value 帐面价值;
On or before 截至
Deducting therefrom (if included) any amount included in such consolidation attributable to
minority interests 扣除上述合并报表中属于少数权益的任何款项(如有)
Lawful currency 法定货币;
Depreciation 折旧;
Amortisation 摊销
Earnings before interest and tax 息税前利润
Inland Revenue Ordinance of Hong Kong 香港税务条例
Money Lenders Ordinance of Hong Kong 香港放债人条例
Prospective event of default 预期违约事件;
With the giving of notice 随着通知的发出
The passage of time 时间的推移;
The forming of any necessary opinion 任何必要意见的形成
Extended repayment date 展期还款日;
Commissions 佣金;
Capitalized interest 资本化利息
Finance lease 融资租赁;
Debt securities 债券
Original issue proceeds 原始发行价款;
contingent 或有的;
franchises 特许权;
hire 租用;
lease 租赁;
administrative tribunal 行政裁判机构;
injunction 强制令;
body corporate 法人实体;
body incorporate 非法人实体;
judicial person 法人;
subdivision 下属机构
tax 税;
levy 税赋;
duty 税项;
charge 收费,担保;
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