第一篇：合同翻譯常用句型 - 財務會計和利潤分配

合同翻譯經典句型薈萃 之 財務會計和利潤分配 1 合營企業的財務與會計制度, 應當按 照中國有關法律和財務會計制度的規

定結合合營企業的情況加以制定

并報當地財政部門、稅務機關備案。

A joint venture shall formulate rules and regulations for its

financial affairs and accounting in accordance with the

relevant Chinese laws and regulations on financial affairs

and accounting and in light of its condition, and file such

rules and regulations with the local financial department and

tax authority for the record.合營企業設總會計師協助總經理負

責企業的財務會計工作。

A joint venture shall have a chief accountant, who shall assist

the general manager in managing the financial affairs of the

enterprise.必要時可以設副總會計師。

When necessary, a deputy chief accountant may also be

appointed.合營企業設審計師小的企業可以不

設負責審查、稽核合營企業的財

務收支和會計賬目向董事會、總經

理提出報告。

A joint venture shall(a small venture may have no need to)

have an auditor, who shall be responsible for examining and

auditing the financial receipts, payments and the accounts of

the joint venture and submitting reports to the board of

directors and the general manager.合營企業會計采用日歷年制自公歷

每年1月1日起至12月31日為止為

一個會計年度。

The accounting year of a joint venture shall coincide with the

calendar year, i.e.from January 1 to December 31 on the

Gregorian calendar.合營企業會計采用國際通用的權責發

生制和借貸記賬法記賬。

A joint venture shall adopt the internationally accepted

accrual system and debit and credit bookkeeping method to

keep accounts.合同翻譯經典句型薈萃 之 財務會計和利潤分配 2 一切自制憑證、帳薄、報表必須用中

文書寫也可以同時用合營各方商定的一種外文書寫。

All vouchers, account books and statements prepared by the

joint venture must be written in Chinese, they may

simultaneously be written in foreign language agreed upon

by the parties to the joint venture.合營企業原則上采用人民幣作為記賬

本位幣經合營各方商定。

In principle, a joint venture shall adopt Renmibi as the

standard currency for accounting.也可以采用某一種外國貨幣作為記賬

本位幣

It may also adopt a foreign currency for the same purpose

upon agreement by the parties to the joint venture.合營企業的賬目除按記賬本位幣紀

錄外對于現金、銀行存款、其他貨

幣款項以及債權債務、收益和費用等

與記賬本位幣不一致時還應當按實

際收付的貨幣記賬。

In addition to keeping account in the standard currency, a

joint venture shall record the actual receipts and payments of

cash, bank deposits, sums in other currencies, and claims,liabilities, incomes, expenses, etc.in currencies other than

the standard currency for accounting.以外國貨幣作為記賬本位幣的合營企

業其編報的財務會計報表應當折算

為人民幣。

Where a foreign currency is adopted as the standard

currency for accounting, the joint venture shall convert such

currency into Renminbi when it prepares and submits its

financial and accounting statements.因匯率的差異而發生的折合記帳本位

幣差額作為匯兌損益列帳。

Differences arising from conversion into the standard

currency for accounting due to different exchange shall be

entered as losses or gains on exchange.記賬匯率變動有關外幣各賬戶的賬

面余額于年終結賬時應當按照中

Balance on foreign currency accounts due to changes in the

exchange rate in account keeping shall be handled as the合同翻譯經典句型薈萃 之 財務會計和利潤分配 3 國有關法律和財務會計制度的規定進

行會計處理。

year-end settlement of account in accordance with the

relevant Chinese laws and rules for financial affairs and

accounting.合營企業按照《中華人民共和國外商

投資企業和外國企業所得稅法》繳納

所得稅后的利潤分配原則如下

Principles for a joint venture to distribute its profit after

payment of income tax in accordance with the Income Tax

Law of the People’s Republic of China Governing Foreign

Investment Enterprises and Foreign Enterprises are as

follows:

合營企業按照《中華人民共和國外商

投資企業和外國企業所得稅法》繳納

所得稅后的利潤分配原則如下

Principles for a joint venture to distribute its profit after the

payments of income taxes in accordance with the Law of the

People’s Republic of China on Income Tax of Enterprises

with Foreign Investment and Foreign Enterprises shall be:

1提取儲備基金、職工獎勵及福利

基金、企業發展基金提取比例由董

事會確定

(1)A reserve fund, a bonus and welfare fund for staff and

workers and an enterprise expansion fund shall be drawn,and the proportion of such drawing shall be determined by

the board of directors;

2儲備基金除用于彌補合營企業虧

損外經審批機構批準也可以用于本

企業增加資本擴大生產

(2)In addition to its use in making up the losses of the joint

venture, the reserve fund may be used to increase the capital

of the joint venture and expand its production upon approval

by the examination and approval authority;and

3按照本條第1項規定提取三

項基金后的可分配利潤董事會確定

(3)Any distributable profit remaining after the drawing of the

three funds in accordance with the proportion of Paragraph合同翻譯經典句型薈萃 之 財務會計和利潤分配 4 分配的應當按合營各方的出資比例

進行分配。

(1)of this Article shall be distributed to the parties to the joint

venture in proportion to their capital contribution when the

board of directors decides to distribute such profit.以前年度的虧損末彌補前不得分配利

潤。

No profit may be distributed unless the losses of the previous

year have been made up.以前年度的虧損末彌補前不得分配利

潤。

Such profit shall not be distributed if the losses of the

previous year of the joint venture have not been made up.以前年度末分配的利潤可以并入本

年度利潤分配。

Undistributed profit from the previous year may be distributed

together with the profit of the current year.合營企業應當向合營各方、當地稅務

機關和財政部門報送季度和年度會計

表。

A joint venture shall submit the quarterly and annual

accounting statements to the parties to the joint venture,local tax authority and the financial department.合營業員企業的下列文件、證件、報

表應當經中國的注冊會計師驗證和

出具證明方為有效

The following documents, certificates and statements shall

be valid only after they have been verified by a certified

public accountant registered in China and verification

certificates have been issued by the accountant:

1合營各方的出資證明書以物料、場地使用權、工業產權、專有技術作

為出資的應當包括合營各方簽字同

意的財產估價清單及其協議文件

(1)certificates for the capital contributions made by the

parties to the joint venture(in case materials, site use rights,industrial property or proprietary technology is used as

capital contribution, a detailed list of the assessed value of

such property and the written agreement thereon signed by

the parties to the joint venture shall be included);合同翻譯經典句型薈萃 之 財務會計和利潤分配 5 2合營企業的年度會計報表(2)annual accounting statements of the joint venture;and

3合營企業清算的會計報表。(3)accounting statements on liquidation of the joint venture.合營公司的財務年度為日歷年即從

1月1日至12月31日但合營公司的第一個財務年度應從合營公司成立

之日起至該日歷年12月31日止合營公司的最后一個財務年度應在合營

公司解散之日終止。

The fiscal year of the JV Company shall coincide with the

calendar year, i.e.from January I to December 31.However,the first fiscal year of the JV Company shall commence on

the date of its establishment and end on the date of

dissolution of the JV Company.合營公司應遵守《外商投資企業會計

制度》保存包含確定合營公司財務

狀況所需的一切資料的真實、準確地

記錄和帳簿并用中文編制合營公司的一切憑證、收據、賬目和其他會計

記錄。

The JV Company shall comply with the Foreign Investment

Enterprise Accounting System, keep true and accurate

records and account books containing all data necessary for

the determination of the JV Company’s financial conditions,and prepare all vouchers, receipts, accounts and other

accounting records of the JV Company in Chinese.在每季度結束后一個月內合營公司

應向甲方和乙方提供該季度合營公司的財務報表。

The JV Company shall provide Party A and Party B with the

JV Company’s quarterly financial statements within a month

after each calendar quarter ends.在每一個會計年度最初的三個月內

總經理應對合營公司前一年度的資產

負債表、損益表和現金流量表的編制

進行監督。

Within the first three(3)months of every fiscal year, the

general manager of the JV Company shall supervise the

preparation of the previous year’s balance sheet, profit and

loss statement and cash flow statement of the JV Company.合營公司應聘請一名在中國注冊的獨The JV Company shall engage an independent auditor合同翻譯經典句型薈萃 之 財務會計和利潤分配 6 立審計師“獨立審計師”對合營公司的財務報表進行審計。

registered in PRC(the “Independent Auditor”), to audit the

financial statements of the JV Company.年度財務報表的編制及獨立審計師對

財務報表的審計必須在下一年四月底

之前完成。

The preparation of the financial statements for a fiscal year

and auditing of same by the Independent Auditor must be

completed by the end of April of the following year.財務報表經獨立審計師審計和簽字

后應提交董事會批準。

After the financial statements have been examined and

signed by the Independent Auditor, they shall be submitted

to the board of directors for approval.各方均有權自費聘請審計師對合營公

司的年度財務進行審查其他方應予

同意合營公司應提供方便。

Each of the parties hereto shall have the right to engage an

auditor at its own expense to examine the annual financial

statements of the JV Company, and the other parties shall

give their consent to and the JV Company shall provide

convenience for such examination.合營公司采用人民幣為記帳本位幣

收支中的外幣均應折算為人民幣計

帳。

The JV Company shall adopt Renminbi(“RMB”)as the

standard currency for accounting.Foreign exchange in the

revenue and expenditure shall be converted to RMB.合營公司采用人民幣為記帳本位幣

收支中的外幣均應折算為人民幣計

帳。

All the foreign currencies received and paid shall be kept in

the accounts in Renminbi as converted from such foreign

currencies.人民幣同該外幣的折算按照交易實

際發生當日中國人民銀行公布的人民

幣市場匯價中間價折算。

The conversion of the foreign exchange to RMB shall be

made at the middle price of the exchange rate published by

the People’s Bank of China on the day such transaction合同翻譯經典句型薈萃 之 財務會計和利潤分配 7 actually takes place.合營公司的財務會計賬冊應記載如下

內容

The following particulars shall be entered in the JV

Company’s financial account books:

1合營公司所有的現金收支數量

(1)the amount of all cash receipts and payments of the JV

Company;

2合營公司所有原料購入和供應情

況

(2)all materials purchases and supplies of the JV Company;

3合營公司注冊資本和負債情況(3)the registered capital and debts of the JV Company;

4合營公司注冊資本的繳納時間、調整和轉讓情況

(4)the time of payment, adjustment and assignment of the

registered capital of the JV Company;and

5中國有關法律法規要求的其他項

目。

(5)other items as required by the relevant PRC laws and

regulations.公司每年應從公司稅后利潤中提取儲

備基金、職工獎勵和福利基金及企業

發展基金。

The JV Company shall make allocations to the reserve fund,bonus and welfare fund for staff and workers and enterprise

expansion fund out of the after tax profit of the JV Company

each fiscal year.儲備基金的提取比例由董事會根據

中國的有關法律法規確定。

The percentage of the allocation of the reserve fund shall be

determined by the board of directors pursuant to the relevant

PRC laws and regulations.如果累積的基金額達到公司注冊資本的50%儲備基金則不再提取。

The allocation shall be suspended in the event that the

accumulated fund amounts to 50% of the registered capital

of the JV Company.合同翻譯經典句型薈萃 之 財務會計和利潤分配 8 職工獎勵及福利基金的提取比例由董

事會確定。

The percentage of the allocation of the bonus and welfare

fund for staff and workers shall be determined by the board

of directors.合營公司每年分配利潤一次。The JV Company shall distribute its profit once every year.每個會計年度后三個月內公布利潤分

配方案及各方應分得的利潤額。

The profit distribution plan and the amount of profit to be

distributed to each party shall be published within three(3)

months following each fiscal year.

第二篇：合同翻譯常用句型 - 期限和終止

合同翻譯經典句型薈萃 之 期限和終止 1 Term and Termination 期限和終止This Agreement shall take effect on the Effective Date and

shall continue for a period of ten(10)years.本協議自生效日起生效有效期為十

10年。

This Agreement shall be automatically renewed for one year

terms thereafter unless and until terminated by either Party

hereto by giving six(6)months' written notice to the other.此后除非一方提前六6個月向

另一方發出終止本協議的書面通知

本協議逐年自動延長一1年。

Either Party may terminate the Contract in case of failure on

the part of the other Party to fulfill or perform any of its

obligations hereunder and in the event that such failure

remains unremedied sixty(60)days after the service of a

written notice as described in Article X below by the

non-defaulting Party to the other Party specifying the failure in

question and requiring it to be remedied.如果一方未完成或未履行其在本合同項下的任何義務而且未按照下述

第X條規定在另一方向其送達書面

通知指出其違約行為并要求其予以

改正后六十60天內其仍未予以

改正另一方則可以終止本合同。

If one Party hereto shall commit any material breach of this

Agreement or its representations and warranties hereunder

and fail to remedy the breach within thirty(30)days of notice

from the other Party requesting it to remedy such breach(if

capable of remedy), or offer adequate compensation therefor,the other Party may terminate this Agreement immediately by

notice to the Party in breach.如果本協議一方實質性違反本協議

或其在本協議項下的陳述和保證且

在另一方向其發出要求其糾正違約

行為若可以糾正的通知后三十

30日內未予以糾正亦未對違約

行為給予足夠賠償則另一方可向違

約方發出通知立即終止本協議。

Upon termination or expiration of this Contract, the Parties

hereto shall not be released from their respective obligations

本合同終止或到期時合同雙方不得

被解除各自向對方支付到期或日后 合同翻譯經典句型薈萃 之 期限和終止 2 to pay monies due or to become due to the other Party.到期款項的義務。To the fullest extent possible under applicable law, Articles X

(Warranty)and Y(Confidentiality)hereof shall survive the

expiration or earlier termination of the Agreement and

continue to bind the Parties.在適用法律許可范圍內第X條保

證和第Y條保密在協議同到

期和或提前終止后將仍然有效并

繼續對雙方具有約束力。

This Contract shall terminate upon expiration of the Joint

Venture Term.本協議在合營期限屆滿時終止。

In addition, any Party may terminate this Contract prior to the

expiration of the Joint Venture Term by delivery to the other

Parties of a written notice of its intention to terminate under

any of the following circumstances, or as otherwise provided

in this Contract or under law:

此外在下列情況下或本合同或法

律另有規定任何一方均可以經向另

一方提交其意欲終止合同的書面通

知在合營期限屆滿前終止本合同

a)if any other Party materially breaches this Contract and

such breach is not cured within sixty(60)days of a written

notice to the breaching Party;

a)如果另一方實質性違反本合同

且在收到書面通知后六十60日內

未糾正其違約行為

b)if the JVC becomes bankrupt or is the subject of

proceedings for liquidation or dissolution by reason of

insolvency or ceases to carry on business or becomes unable

to pay its debts as they become due;

b)如果合營公司破產或因資不抵

債而進入清算程序或解散或終止其

業務或無力償付到期債務

c)if any other Party purports to transfer or takes any steps for

the transfer of its equity participation in the JVC in violation of

the provisions of this Contract;

c)如果另一方違反本合同規定意欲

轉讓或采取步驟轉讓其在合營公司

中的股權合同翻譯經典句型薈萃 之 期限和終止 3 d)if all or any part of the assets of the JVC are temporarily or

permanently expropriated by any government authority;

d)如果合營公司的全部或部分資產

被任何政府部門暫時或永久沒收

e)if any government department having authority over any

Party requires any provision of this Contract to be revised or

imposes conditions or restrictions upon the implementation of

this Contract in such a way as to cause significant adverse

consequences to the JVC or any Party;

e)如果對任何一方有管轄權的任何

政府部門要求對本合同的任何條款

進行修改或對本合同的履行規定條

件或限制從而對合營公司或任何一

方造成重大的不利后果

f)if any other Party shall come under the control of any third

Party or Parties other than that by which it is controlled at the

date hereof or other than by an Affiliate of it for the purposes of

a bona fide reorganization;

f)如果另一方為任何第三方所控制

在本合同之日受其控制、或為善意

重組之目的受一家關聯公司控制的除外

g)if the conditions and consequences of Force Majeure

prevail for a period in excess of six(6)months and the Parties

have been unable to find an equitable solution pursuant to

Article X;or

g)如果不可抗力的情況和后果持續

時間超過六6個月且雙方未能

根據X條找到一個公平的解決辦法

或

h)for any other reasons provided for in this Contract or in

relevant laws and regulations.h)本合同或有關法律、法規規定的任何其他理由。

6.Termination of this Agreement for any reason shall be

without prejudice to any right of action vested in either Party at

the date of termination.6.本協議無論因何原因終止不得損

害終止之日任何一方擁有的訴訟權。

Except as otherwise expressly provided herein, the Licensee

shall have no claim against the Licensor in respect of the

除非本協議另有明示規定被許可方

不得就本協議的終止向許可方提出 合同翻譯經典句型薈萃 之 期限和終止 4 termination of this Agreement whether for the payment of

compensation for expenses incurred or loss of profit or

otherwise.索賠要求無論是要求許可方賠償其

所發生的費用、利潤損失還是其他損

失。

This Agreement shall come into force on the Effective Date

and shall, unless earlier terminated in accordance with the

provisions of Clause X of this Article, remain in force for an

initial period of ten(10)years from such date.本協議于生效日生效除非根據本條

X款規定提前終止本協議首期有效

期為生效日起十10年。

If one Party to this Agreement shall compound, or make

arrangements with its creditors, or be adjudicated bankrupt, or

have a Receiver appointed over all or any part of its assets, or

go into liquidation(whether voluntary or otherwise)otherwise

than as part of a bona fide amalgamation or reconstruction

without insolvency, then the other Party may terminate this

Agreement immediately by notice.如果本協議一方與其債權人妥協或

達成協議或被裁定破產或其全部

或部分資產被指定管理人或進入清

算程序無論是自愿的還是非自愿的并非因為資不抵債而被善意合并或重組的除外則另一方可經向該

方發出通知立即終止本協議。

Automatic Termination;Party A, at its sole discretion,judgment and option, shall have the right to automatically

terminate this Agreement and all rights granted herein without

notice to Party B if Party B

自動終止甲方經自行酌情、判斷和

決定有權不通知乙方自動終止本協

議和本協議授予的一切權利如果乙

方

(i)becomes insolvent;i變為資不抵債

(ii)makes a general assignment for the benefit of creditors;ii為債權人利益進行總體轉讓

(iii)a petition in bankruptcy is filed by Party B or such petition

is filed against, and consented to by Party B;

iii乙方提交破產申請或他人針

對乙方提起破產申請且得到乙方同 合同翻譯經典句型薈萃 之 期限和終止 5 意

(iv)is adjudicated as bankrupt;iv被判令破產

(v)a receiver is appointed by any court of competent

jurisdiction for its assets and property;

v有管轄權的法院對其資產或財

產指定管理人

(vi)a substantial portion of its assets are confiscated or frozen

by any government authority;

vi其大部分資產被政府部門沒收

或凍結

(vii)no longer has the necessary power, authority, permit,license or certificate for conducting business as required inthis Agreement;

vii不再擁有按本協議要求開展業

務所必需的權力、權限、許可、執照

或證書

or(viii)if any other circumstance arises that will substantiallyimpair its ability to perform duties and provide services as setforth in this Agreement.或viiii發生大大削弱其履行本協

議規定的職責和提供服務的能力的任何其他情況。

第三篇：合同翻譯常用句型 - 定義和解釋

合同翻譯經典句型薈萃 之 定義和解釋 1 Definition and Interpretation 定義和解釋“Affiliate” means any person or company that directly or

indirectly controls a Party or is directly or indirectly controlled

by a Party, including a Party's parent or subsidiary, or is under

direct or indirect common control with such Party.“關聯公司”指直接或間接控制一方

包括其母公司或子公司或受一方

直接或間接控制或與該方共同受直

接或間接控制的任何人或公司。

For the purpose of this Agreement, “control” shall mean either

the ownership of fifty per cent(50%)or more of the ordinary

share capital of the company carrying the right to vote at

general meetings or the power to nominate a majority of the

board of directors of the Company.在本協議中“控制”系指擁有在股東

大會上有投票權的百分之五十

50或50以上的公司普通股

股本或擁有任命公司董事會中多數

董事的權力。

“Proprietary Knowhow” shall mean processes, methods and

manufacturing techniques, experience and other information

and materials including but not limited to the Technical

Information and Technical Assistance supplied or rendered by

the Licensor to the Licensee hereunder which have been

developed by and are known to the Licensor on the date

hereof and/or which may be further developed by the Licensor

or become known to it during the continuance of this

Agreement excepting, however, any secret knowhow acquired

by the Licensor from third parties which the Licensor is

precluded from disclosing to the Licensee.“專有技術”指本協議簽訂之日已由

許可方開發和為許可方所知和在本

協議持續期間可能由許可方進一步

開發和為許可方獲知的工序、方法、生產技術、經驗及其他信息和資料

包括但不限于許可方根據本協議向

被許可方提供的技術信息和技術協

助但許可方從第三方獲得的不允許

向被許可人披露的任何秘密技術除

外。

“Proprietary Information” means the information, whether “專有信息”指在本合同期內任何一 合同翻譯經典句型薈萃 之 定義和解釋 2 patentable or not, disclosed to the CJV by either Party or its

Affiliates or disclosed by the CJV to either Party or its Affiliates

during the term of this Contract, including technology,inventions, creations, knowhow, formulations, recipes,specifications, designs, methods, processes, techniques,data, rights, devices, drawings, instructions, expertise, trade

practices, trade secrets and such commercial, economic,financial or other information as is generally treated as

confidential by the disclosing Party, its Affiliates, or the CJV,as the case may be;

方或其關聯公司向合作經營企業披

露的、或合作經營企業向任何一方或

其關聯公司披露的不論可否獲得專

利的信息包括技術、發明、創造、訣竅、配制、配方、規格、設計、方

法、工序、工藝、數據、權利、裝置、圖樣、指示、專門知識、商業慣

例、商業機密以及披露方、其關聯公

司或合作經營企業視情況而定通

常視為機密的商業、經濟、財務或其

他信息

provided that when such information is in unwritten or

intangible form, the disclosing Party, its Affiliates or the CJV

shall, within one month of making the disclosure, provide the

other Party and/or the CJV with a written confirmation that

such information constitutes its Proprietary Information.但是如果該等信息不是以書面或有

形形式披露的披露方、其關聯公司

或合作經營企業應在披露后一個月

內向另一方和或合作經營企業提

供該等信息系其專有信息的書面確

認。

“Encumbrances” include any option, right to acquire, right of

preemption, mortgage, charge, pledge, lien, hypothecation,title creation, right of setoff, counterclaim, trust arrangement or

other security or any equity or restriction(including any

relevant restriction imposed under the relevant law).“權利負擔”包括期權、收購權、優先

權、抵押、押記、質押、留置、押匯、所有權的產生、抵付權、反訴、信托

安排或其他擔保、或股權、限制包

括有關法律規定的任何有關限制。合同翻譯經典句型薈萃 之 定義和解釋 3 In this Agreement, unless the context otherwise requires: 在本協議中除非上下文另有要求

headings are for convenience only and shall not affect the

interpretation of this Agreement;

標題僅為行文方便而設并不影響對

本協議的解釋

words importing the singular include the plural and vice versa;單數詞包含其復數反之亦然

words importing a gender include any gender;單一性別的詞包含其各種性別an expression importing a natural person includes any

company, partnership, joint venture, association, corporation

or other body corporate and any governmental agency;

自然人的含義包括公司、合伙企業、合營企業、關聯企業、法人團體或其

他法人和政府機構

a reference to any law, regulation or rule includes all laws,regulations, or rules amending, consolidating or replacing

them, and a reference to a law includes all regulations and

rules under that law;

凡反提到的任何法律、法規或條例

包括修正、合并或替代該等法律、法

規或條例的一切法律、法規或條例

凡提到的某一法律包括根據該法律

項下的一切法規和條例

a reference to a document includes an amendment or

supplement to, or replacement or novation of, that document;

凡提到的文件包括該文件的修正

件、補充件或替代件

a reference to a party to any document includes that party's

successors and permitted assigns;

凡提到的文件的一方包括該方的繼

承人和被許可的受讓人

a reference to an agreement includes an undertaking,agreement or legally enforceable arrangement or

understanding whether or not in writing;

凡提到的協議包括承諾、約定或法

律上可強制執行的安排或諒解無論

是不是書面形式

a warranty, representation, undertaking, indemnity, covenant

or agreement on the part of two or more persons binds them

兩人或兩人以上的保證、陳述、承諾、賠償、約定或協議各人共同和分別 合同翻譯經典句型薈萃 之 定義和解釋 4 jointly and severally;and 受其約束

the schedules, annexes and appendices to this Agreement

shall form an integral part of this Agreement.本協議的附表、附錄和附件構成本協

議不可分割的部分。

“Control” means the power of any entity to direct the affairs of

another entity whether by any of the following means or

otherwise:

“控制權”指任何實體無論是通過下

列任一途徑還是通過其他方式監督

另一實體的事務的權力

beneficial ownership of or entitlement to acquire shares or

assets of the other;

擁有另一實體股份或資產的受益所

有權或收購另一實體股份或資產的權力

power to exercise voting rights in relation to the other;

行使與另一實體相關的投票權的權

力

power to appoint members of the supervisory board, board of

directors or bodies legally representing the other;or

任命合法代表另一實體的監事會、董

事會或機構成員的權力或

power to operate, direct or manage the general affairs of the

other.經營、監督或管理另一實體的一般事

務的權力。

“Technical Information” shall mean all technical data,drawings, designs, formulae, specifications, processes,methods of manufacture, computer programs or other

software or technical documents and similar intellectual

property rights of or developed by the Licensor as of the date

hereof or to be developed by the Licensor during the term of

this Agreement relating to the Product, including

“技術信息”指本協議簽訂之日許可

方擁有的或已開發的、或在本協議期

間內許可方開發的與產品包括產品的改進有關的一切技術數據、圖紙、設計、公式、規格、工序、生產方法、計算機程序或其他軟件或技術文件

及類似知識產權。合同翻譯經典句型薈萃 之 定義和解釋 5 improvements thereto.The headings used in this Contract are for ease of reference

only, and in no event shall the substance of any paragraph or

the intent of the Parties be interpreted or controlled by such

headings.本協議中的標題僅為方便參考而設

不得用于解釋或控制協議任何條款的實質內容或各方的意向。

References to: 凡提到的

Clauses and Schedules are to clauses in and schedules tothis Agreement(unless the context otherwise requires)andthe Recitals and Schedules to this Agreement shall bedeemed to form part of this Agreement;

條款和附件系指本協議的條款和附

件除非上下文另有要求且本協

議的事實陳述部分和附件應被視為

本協議的組成部分

“person” shall include body corporate, unincorporated

association and partnership(whether or not having separatelegal personality);

“人”包括法人團體、非法人社團和

合伙企業無論是否具有單獨的法律

人格

writing shall include any methods of producing or reproducingwords in a legible and non-transitory form;and

書面形式包括任何以清晰和永久的形式產生或復制文字的方法以及

masculine gender shall include the feminine and neuter andthe singular number shall include the plural and vice versa.陽性詞包括其陰性和個性形式單

數調包括其復數形式反之亦然。

第四篇：英文合同句型翻譯技巧匯總

英文合同句型翻譯技巧匯總

英文合同中使用的大量長句，主要分為三大類：簡單長句、復合長句和并列長句。在翻譯這些長句時，首先要正確理解各種相關成分的邏輯關系，然后再適當切分，理出句子的主干成分。最后再按漢語表達習慣，變動語序，重新組合。這樣才能連貫、準確、清晰地予以表達。

☆簡單長句及其翻譯

在翻譯英文商務合同中的簡單長句時，首先要正確理解各種相關成分的邏輯關系；然后再適當切分，理出句子的主干成分，翻譯時以句子的主干為主導；最后再按漢語表達習慣，變動語序，重新組合。這樣才能連貫、準確、清晰地予以表達。下面舉三個簡單長句翻譯的例子來說明：

1． The Buyers may，within 15 days after arrival of the goods at the destination，lodge a claim against the sellers for short-weight being supported by Inspection Certificate issued by a reputable public surveyor.這是一個簡單長句，其主干為The Buyers may?lodge a claim?。

修飾謂語動詞的狀語有三個，a.分別表示時間within 15 days after arrival of the goods at the destination

b.方式being supported by Inspection Certificate issued by a reputable public surveyor和

c.目的for short-weight

而且狀語中還有狀語，作定語的分詞issued還有自己的狀語by a reputable public surveyor。

眾多狀語，盡管在英語中的位置十分靈活，然而按照漢語的行文規范，方式狀語一般應位于動詞之前；而有些狀語在譯文中可以靈活處理，例如本句中的時間狀語，可以提前至句首。因此，上句可譯成：

貨物抵達目的港15天內，買方可以憑有信譽的公共檢驗員出示的檢驗證明向賣方提出短重索賠。

2.Within 30 days after the signing and coming into effect of this contract，the Buyer shall proceed to pay the price for the goods to the Seller by opening an irrevocable L/C for the full amount of USD30,000 in favor of the Seller through a bank at export port.此句的主干為?the Buyer shall proceed to pay the price?to the Seller，其中含有一個時間狀語within 30 days after the signing and coming into effect of this contract。

從語用的角度來看，商務合同中許多時間狀語表示的是某一締約方必須在何時何地承擔某一義務和享有某一種權利，即時效性。因此整個句子的重心不是句子的動詞，而是發生動作的時間。

在 譯成中文時，為了突出行為的時效性，時間狀語應盡量靠近表示義務責任的關鍵詞“須”。此句中還含有一個較為復雜的方式狀語by opening an irrevocable L/C?，其中含有三個介詞短語作定語修飾an irrevocable L/C。按照漢語的行文規范，方式狀語一般應位于動詞之前。

此外，若動詞同時帶有時間狀語和方式狀語時，英文的通常順序是方式在前，時間在后，而漢語卻正好與之相反，為方式在后，時間在前。因此本句可譯成：

買方須于本合同簽字并生效后30天內通過出口地銀行開立以賣方為收益人的不可撤銷信用證支付全部貨款計30 000美元。

3.The Equipment and Material shall be carefully and properly packed in the best and stable condition according to the figures and characteristics of the Equipment and Material so as to withstand long-distance sea and inland transportation and numerous handlings.此 句的句子結構并不復雜但包含一個較為復雜的方式狀語。從語用特征的角度來看，方式狀語通常都是規定性的，其作用是規定合約方履行某項義務必須采取的方式或手段，在合同的語言環境下，即使有關締約方履行了合同規定的義務，但若其履行義務的方式與合同規定的方式不符，乃構成違約。因此，方式狀語的作用通常都是 比較重要的。本句可譯成：

設備和原料須根據其形狀和特點以完善而牢固的方式精心妥當地包裝，包裝須適合于長途海、陸運輸，能經受多次裝卸。

☆英文合同中并列長句的翻譯技巧

由 于撰寫合同時不能遺漏任何可能情況，所以英文商務合同中往往有大量并列成分。這些并列成分包括并列的詞、短語以及從句。從語用角度看，并列的平行結構使合同的句式平衡，表意完整。在翻譯由兩個或兩個以上的并列單句構成的復雜長句時可以采用分句譯法。并列長句的分句之間的語義關系比較松散，因此翻譯時可以斷 開，分解成單句獨立存在。例如：

The Buyer shall have the right to claim against the Seller for compensation of losses within 60 days after arrival of the goods at the port of destination，should the quality of the goods be found not in conformity with the specifications stipulated in the Contract after re-inspection by the China Commodity Inspection Bureau and the Buyer shall have the right to claim against the Sellers for compensation of short-weight within 60 days after arrival of the goods at the port of destination，should the weight be found not in conformity with that stipulated in the Bill of Lading after re-inspection by the CCIB.此句由兩個結構相同的并列分句組成，均為主句在前，條件狀語在后，在兩個條件狀語中均含有時間狀語，此外，兩個并列分句中也都含有時間 狀語，均為within 60 days after arrival of the goods at the port of destination，譯成中文時，條件狀語應分別置于主句之前，而所有的時間狀語均放在各自修飾的動詞的前面。同時，為了符合漢語句式較短的特點，可以將兩個并列分句斷開，分解成兩個單句，即譯成：

若貨物經中國商品檢驗局復檢后發現質量與本合同之規定不符，買方有權于貨物抵達目的港后的60天內向賣方提出索賠。若經中國商品檢驗局復檢發現貨物質量與提單所示重量不符，買方有權于貨物抵達目的港后的60天內向賣方提出短重索賠。

☆商務合同復合句的翻譯方法

由于合同的嚴肅，嚴謹，嚴密性，導致復合句的應用較多，而結構復雜的復合句的翻譯恰是保證整體翻譯效果和準確性的關鍵。通常遇到此類句型，譯員應在在分析句子結構、成分的基礎上，采用順序法、逆序法及分譯法翻譯進行翻譯的策略。

英文合同句型翻譯技巧匯總 英文合同中使用的大量長句，主要分為三大類：簡單長句、復合長句和并列長句。在翻譯這些長句時，首先要正確理解各種相關成分的邏輯關系，然后再適當切分，理出句子的主干成分。最后再按漢語表達習慣，變動語序，重新組合。這樣才能連貫、準確

一、要翻譯好結構復雜的復合句，首先要了解商務英文合同的句式特點

作為法律文 書，商務合同規定各方當事人的權利和義務，合同文字的表達必須完整、細致、嚴謹、明晰。而英語的復合句，可以包含多個從句。從句之間的關系可能包容、限定，也可能并列平行，因此，在合同中較多使用復合句能夠將各方的權利和義務在有限的條款中完整明確地體現出來，確保合同句子結構的嚴謹性，以及文意的嚴 密、細致。但是復合句中往往包含若干從句、修飾語等等，有時會顯得臃腫、晦澀，無疑會增加理解英文合同的難度，與此同時也增加了合同翻譯的難度。

二、要掌握商務英文合同復合句的翻譯方法

商務合同中英文復合句的出現頻率高，句子結構復雜，邏輯性強，無疑給譯者增添了許多困難，但是，無論多長的句子，多么復雜的結構，它們都是由一些基本的成分組成的。只要弄清了合同原文的句法結構，找出整個句子的中心內容及各層意思，然后分析各層意思之間的邏輯關系，再按漢語的特點和表達方式組織譯文就可以保證合同翻譯的準確性。

合同復合句的分析方法具體要遵循以下步驟：

首先，譯者要找出全句的主語、謂語和賓語，即句子的主干結構

其次，要找出句子中所有的謂語結構、非謂語結構、介詞短語和從句的引導詞。

然后再分析從句和短句的功能，即：是否是主語從句、賓語從句、表語從句或狀語從句等，以及詞、短語和從句之間的關系。

最后，分析句子中是否有固定搭配，插入語等其他成分。下面舉一個實例說明

例：If a Party breaches any of the representations or warranties given by it in Articles 18.1 or repeated in 18.2, then in addition to any other remedies available to the other party under this contract or under Applicable Laws, it shall indemnify and keep indemnified the other Party and the company against any losses, damages, costs, expenses, liabilities and claims that such Party or the Company may suffer as a result of such breach.分析：

第一步，拆分句子：此長句可拆分為四個意義段，分別是

1)If a Party breaches ?in Articles 18.1 or repeated in 18.2)then in addition to ?Applicable laws

3）it shall indemnify and ?costs, expenses, liabilities and claims

4)that such Party or ?as a result of such breach.第二步，句子的結構分析：

1.句的主干結構是主語（It）（情態動詞 動詞原形）（shall indemnify and keep indemnified?against）賓語（the other Party and the Company）。

2.“if”引導的是條件從句，條件句的賓語部分跟隨后置定語（given by it in Articles 18.1 or repeated in 18.2）。

3.“in addition to”引導的是增補成分，其核心詞remedies也跟了后置定語（available to the other Party under this contract or under Applicable laws）。

4.而“that”引導的則是后置定語修飾緊鄰的五個名詞。

5.固定結構“indemnify sb.Against ?”使某人不受??

根據以上分析，以及漢語的行文習慣（條件在前.結果在后，以及定語在所修飾的核心詞之前），以上條款可翻譯為:

如果一方違反任何其根據第18．1條或18．2條所做的陳述及擔?；蛑厥觯瑒t另一方除根據本合同或相關法律尋求任何可能的救濟之外，違約方應當賠償另一方或合營公司因此種違反而招致的任何損失、損害、費用、開支、責任或索賠。

第五篇：合同翻譯常用句型 - 所有權

合同翻譯經典句型薈萃 之 所有權 1 Title/Ownership 所有權

All intellectual property rights which are in existence prior to

the date of the commencement of this Agreement and which

are proprietary to Party A are and shall remain the property of

Party A.本協議開始之日前存在的屬于甲方

專有的一切知識產權現在是以后

仍然是甲方的財產。

Party A grants Party B a non-exclusive right to use such

intellectual property rights free of charge solely for the

performance by Party B of the Service under this Agreement.甲方授予乙方非獨占權免費使用該

等知識產權僅僅是為了乙方履行本

協議項下的服務。

Title to the System or any of its components shall remain with

Party A.系統或其任何部件的所有權始終屬

于甲方。

Party B and Party A therefore agree that no right, interest or

title in or to the System is transferred to Party B hereunder,except as otherwise set forth in Section X of this Agreement.因此乙方和甲方同意根據本協議

系統的權利、權益或所有權并未轉讓

給乙方但本協議第X條另行規定的除外。

Party B agrees that other than provided herein, it does not and

shall not claim any proprietary interest in the System.乙方同意除本協議規定外其現在不主張、以后也不應主張系統中的任

何專有權益。

All intellectual property rights subsisting in or used in

connection with the Project, including all the documents and

manuals relating thereto, and including all intellectual property

rights owned by Party B prior to the execution of this Contract

as well as all intellectual property rights acquired or created by

項目中存在的或與項目相關使用的一切知識產權包括有關知識產權的一切文件和手冊及包括動方在本合同簽署之前擁有的一切知識產權和

乙方在本合同期間獲得或創立的一 合同翻譯經典句型薈萃 之 所有權 2 Party B during the term of this Contract, are and shall remain

the sole property of Party B and/or its possible licensor(s).切知識產權現在是以后仍然是乙

方和或其可能的許可人的獨家財

產。

Party A shall not during the term of, or at any time after the

expiry or termination of, this Contract in any way question or

dispute the ownership of such intellectual property rights of

Party B or its licensor(s).在本合同期間或合同屆滿或終止后

任何時候甲方均不得以任何方式對

乙方或其許可人的該等知識產權的所有權提出質疑或爭議。

Licensor shall have and retain sole and exclusive title to all

inventions, discoveries, knowhow and patents which are

made, conceived, reduced to practice or generated by its

employees, agents, or other persons acting under its authority

in the course of or as a result of this Agreement.許可方對由其雇員、代理人、或經其

授權行事的其他人員在本協議過程

中或因本協議而作出的、構想的、付

諸實踐的或產生的一切發明、發現、訣竅和專利獨家享有和保留所有

權。

Except as expressly provided in this Agreement, Licensor may

use, sell, keep, license, assign, or mortgage such jointly

owned inventions, discoveries and knowhow, and otherwise

undertake all activities a sole owner might undertake with

respect to such inventions, discoveries and knowhow, without

the consent of and without accounting to Licensee.除非本協議明示規定許可方可使

用、出售、保留、許可他人使用、轉

讓、或抵押該等共同擁有的發明、發

現和訣竅并可如同惟一的所有人一

般就該等發明、發現和訣竅進行其

他一切活動而無須征得被許可方的同意亦無須向被許可方作出解釋。

The parties agree that all ideas, knowhow, processes,information, drawings, documents, designs, models,雙方同意承包方在提供服務過程中

創作、籌劃、創造、制作、交付、設 合同翻譯經典句型薈萃 之 所有權 3 inventions, copyrightable materials and other tangible and

intangible materials authored, prepared, created, made,delivered, conceived or reduced to practice, in whole or in

part, by Contractor in the course of providing the Services,including without limitation computer programs, computer

systems, data and documentation(collectively, the “Works”)

are the sole and exclusive property of the Company and shall

be considered works made for hire.想或付諸實踐的任何想法、技術、程

序、信息、圖紙、文件、設計、模型、發明、可獲得著作權的材料和其他有

形和無形材料之全部或部分包括但

不限于電腦程序、電腦系統、數據和

文件合稱“作品”是公司的獨有

財產應被視為承包方受雇用而創作的作品。

In the event any such Works do not fall within the specifically

enumerated works that constitute works made for hire under

the United States or any other local, national, federal or

international copyright laws.如果任何該等作品根據美國或任何

其他地方、國家、聯邦或國際著作權

法不屬于具體列舉的構成受雇用創

作的作品范疇。

Contractor hereby irrevocably, expressly and automatically

assigns all right, title and interest worldwide in and to such

Works to the Company, including without limitation all

copyrights, patent rights, trade secrets, trademarks, moral

rights and all other applicable proprietary and intellectual

property rights.承包方謹此不可撤銷、明示和自動地

將該等作品在全球享有的所有權利

和利益讓與公司包括但不限于所有

著作權、專利權、商業秘密、商標、精神權利和所有其他適用的專有權

和知識產權。

If Contractor has any rights to the Works that cannot be

assigned to the Company, Contractor unconditionally and

irrevocably:

如果承包方對作品享有任何不能讓

與公司的權利承包方無條件并不可

撤銷地

(i)waives the enforcement of such rights;i放棄行使該等權利合同翻譯經典句型薈萃 之 所有權 4 and(ii)grants to the Company during the term of such rights,an exclusive, irrevocable, perpetual, worldwide, royalty free

license to reproduce, create derivative works of, distribute,publicly perform and publicly display such Works, by all means

now known or later developed.ii在該等權利期限內向公司授

予獨有的、不可撤銷的、永久的、全

球的、免收使用費的許可以目前已

知或今后開發的一切方法對該等作

品進行復制、創作衍生作品、經銷、公開演示和公開展示。

Contractor agrees to render all reasonably required

assistance to the Company to protect the Company's rights

herein above described.承包方同意向公司提供一切合理要

求的協助以保護本協議上文所述的公司的各項權利。

The Licensee expressly acknowledges and agrees that, other

than the rights and licenses granted under this Agreement, it

does not hereby acquire and has no right, proprietary or other

claim to any other rights in, or to the use of, the Trademarks,patents, copyright or other industrial property rights or

technical knowledge owned, used or adopted by the Licensor.被許可方明示確認并同意除本協議

項下授予的權利和許可外被許可方

不得獲取且對許可方擁有的、使用的或采用的商標、專利、著作權或其

他工業知識產權或技術知識的任何

其他權利或使用無任何權利、專有權

或其他權利主張。

Party B shall have title to the Bulk Products, Products

(whether completed or semi-finished), raw materials, labels,packaging materials and other materials purchased on Party

B's account or handled, stored or located pursuant to this

Agreement at Party A's premises or in transit or at any time

under the control of or in the custody of Party A and/ or its

對于乙方購買的或根據本協議在甲

方的場所處理、儲存或安置的在運

輸途中的或任何時候由甲方和或

其服務人員、雇員、代理人或承包商

控制或保管的散裝產品、產品不論

是制成品還是半制成品、原料、標 合同翻譯經典句型薈萃 之 所有權 5 servants, employees, agents or contractors.簽、包裝材料和其他材料乙方擁有 所有權。

The parties agree, subject to the terms of this Agreement, that

upon full and final payment all documents, designs,inventions, computer programs, computer systems, data,computer documentation and other tangible materials

(“Works”)authored or prepared by Consultant for Client shall

become the sole and exclusive property of Client and shall be

considered works made for hire.雙方同意根據本協議條款在客戶

最終付清全部款額后顧問為客戶創

作或準備的所有文件、設計、發明、計算機程序、計算機系統、數據、計

算機文件和其他有形資料“作品”

均變為客戶的獨有財產且被視為顧

問受雇用而創作的作品。

In the event any such Works do not fall within the specificallyenumerated works that constitute works made for hire underthe United States or any other local, national, federal orinternational copyright laws, Consultant hereby agrees toassign and, upon their authorship or creation, expressly andautomatically assigns all copyrights, proprietary rights, tradesecrets, and other right, title and interest in and to such Worksto Client.如果根據美國或任何其他地方、國

家、聯邦或國際著作權法律任何該

等作品不屬于具體列明的構成受雇

用創作的作品范圍顧問謹此同意向

客戶轉讓并在作品創作完成時明

確地和自動地將該等作品的一切著

作權、專有權、商業秘密及其他權利、所有權和權益讓與客戶。

Consultant agrees to render, at Client's sole cost and

expense, all reasonably required assistance to Client toprotect the rights herein above described.顧問同意在費用和開支由客戶自理的情況下向客戶提供一切合理需要的協助以保護本協議上述的客戶的各項權利。