财经法律翻译术语 英文释义 约1500条

到期收益率 Yield To Maturity (YTM):The rate of return anticipated on a bond if it is held until the maturity date; YTM is considered a long term bond yield expressed as an annual rate; The calculation takes into account the current market price, par value, coupon interest rate, and time to maturity; It is also assumed that all coupons are reinvested at the same rate; Sometimes this is referred to as a bond’s “yield” for short;

合同翻译经典句型荟萃 投资总额和注册资本

合同翻译是法律翻译中最为常见的,为了使合同翻译变得更加专业和高效,特将合同中不同部分的中英文翻译整理归纳,其中包含大量经典句型和常用法律英语词汇,供大家学习参考。
税收 保密 转让 董事会
所有权 保险 陈述、保证和承诺 责任、赔偿、免责
责任和义务 不可抗力和通知 可分性和放弃 定义和解释
合营企业的设立 违约和侵权 完整协议、修改和语言 适用法律和争议的解决
职工和工会组织 财务会计和利润分配 税务、外汇管理和保险 购买物资和销售产品
用地及费用 经营管理机构 期限和终止 投资总额和注册资本

因投资总额和生产经营规模等发生变化,确需减少的,须经审批机构批准。 If there is a real need for reduction of the registered capital due to changes in the total amount of investment, the scale of production and operation, or other circumstances, such reduction shall be subject to approval by the examination and approval authority.

合同翻译经典句型荟萃 期限和终止

合同翻译是法律翻译中最为常见的,为了使合同翻译变得更加专业和高效,特将合同中不同部分的中英文翻译整理归纳,其中包含大量经典句型和常用法律英语词汇,供大家学习参考。
税收 保密 转让 董事会
所有权 保险 陈述、保证和承诺 责任、赔偿、免责
责任和义务 不可抗力和通知 可分性和放弃 定义和解释
合营企业的设立 违约和侵权 完整协议、修改和语言 适用法律和争议的解决
职工和工会组织 财务会计和利润分配 税务、外汇管理和保险 购买物资和销售产品
用地及费用 经营管理机构 期限和终止 投资总额和注册资本

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. 如果本协议一方实质性违反本协议或其在本协议项下的陈述和保证,且在另一方向其发出要求其纠正违约行为(若可以纠正)的通知后三十(30)日内未予以纠正,亦未对违约行为给予足够赔偿,则另一方可向违约方发出通知立即终止本协议。

合同翻译经典句型荟萃 用地及费用

合同翻译是法律翻译中最为常见的,为了使合同翻译变得更加专业和高效,特将合同中不同部分的中英文翻译整理归纳,其中包含大量经典句型和常用法律英语词汇,供大家学习参考。
税收 保密 转让 董事会
所有权 保险 陈述、保证和承诺 责任、赔偿、免责
责任和义务 不可抗力和通知 可分性和放弃 定义和解释
合营企业的设立 违约和侵权 完整协议、修改和语言 适用法律和争议的解决
职工和工会组织 财务会计和利润分配 税务、外汇管理和保险 购买物资和销售产品
用地及费用 经营管理机构 期限和终止 投资总额和注册资本

乙方应向甲方支付每平方米20美元的土地使用权出让金(“土地出让金”),共计三十万三千(303,000)美元以获得该土地为期50年的使用权(“土地使用期”),从本合同签署后第六十天开始。 Party B shall pay Party A a Land Use Rights grant fee (the “Land Grant Fee”) of US $ 20 per square meter for a total of Three Hundred and Three Thousand U.S.Dollars (US $303,000) to obtain the Land Use Rights to the Land for a term of fifty (50) years (the “Land Use Term”), which commences from the 60th day of the execution of this contract.

无效的“void”和“null and void”

Void可以被翻译为“无效的”。对于合同、契据、交易及其他行为,如果其没有法律效力,或者不具有当事人所意图产生的法律效力,则是无效的。null与void同属拉丁语源,意思也是“无效的,无法律约束力的”,null and void这对求同型近义词在正式法律文件中同时使用,表达同一意思,实乃强调。不过有学者认为“null and void”是叠床架屋式的法律陈词滥调,为法律文体学所不齿,应改用“void”;

例1:For example, in many jurisdictions where a person signs a contract under duress, that contract is treated as being void.

例如,在很多司法管辖区,任何人在胁迫下签订的合同将被以无效合同对待。

例2  A void civil activity is void ab initio.

无效民事行为自始无效。(关于ab initio的用法,参见用拉丁文“ab initio”来“从头开始”一文)

例3:The contract shall be valid for 10 years from the effective date of the contract. The contract shall become null and void automatically on the expiry of the contract’s term of validity.

本合同的有效期从合同生效之日起算起共计10年,有效期满后,本合同自动生效。

例4:This certificate shall be considered null and void in case of any alteration.

任何修改,本证书将被视为无效。

看过上述例句后,下面的术语就好理解了,比如,void marriage(无效婚姻)、void legacy (无效遗赠)、void deed(无效契据)。

此外,void还有动词性的用法,表示“使无效”。

例5:In order to void a contract, misrepresentation must be material or fraudulent.

为使合同无效,不实陈述必须是实质性的或欺诈性的。

用拉丁文“ab initio”来“从头开始”

Ab initio是拉丁文,其意思是“自开始之时”或“从头开始”,可以直接翻译为“自始”。在法律英语中,ab initio的使用频率较高,比较常见。如:ab initio mundi(有史以来),void ad initio(自始无效)等。

例1:The Plaintiff claimed that such practices would make any agreement between a customer and the defendant criminal and therefore void ab initio.

原告主张这种做法会使顾客与被告人之间订立的任何协议违法,进而自始无效。

例2:An arbitration provisions contained in a contract is void under Florida law and the contract containing the arbitration provision is itself illegal and void ab initio.

译:根据佛罗里达州州法律,合同中所包括的仲裁条款无效,包括仲裁条款的合同本身非法且自始无效。(void的用法

例3:The court observed: Whether the situation is viewed as a wrongful act after rightful entry, or as a trespass ab initio, is not important.

法院评述道:不论这种情形被视为是合法进入后的不法行为还是自始就属于非法侵入他人土地,这都不重要。

评:trespass ab initio可以翻译为“自始非法侵入他人土地(之诉)”,指某人本来有权或被授权进占他人土地,但其后果如果此人滥用其权利或有不法行为,则将被视为自始就是非法侵入他人土地的。

例4:When grounds for rescission exist, and the insurer properly exercises its right to rescind or rescission is effectuate by mutual agreement, the contractual rights of the insured and insurer are extinguished ab initio – it is as if the policy had never existed.

当撤销的基础存在,并且保险人恰当地行驶其撤销权或者通过协商一致完成撤销,被保险人和保险人之间的合同权利自始消灭 – 就如保险单从不存在一样。

评:mutual agreement可以翻译为“协商一致”或“合意”,指对特定事件达成一致意见,当事人都明确表示其同意为或不为一定的行为。

“article”及编、章、节、条、款、项、目的翻译

法律根据内容需要可以分为编、章、节、条、款、项、目。 “”一般译为“part”;“”为“chapter”;“”为“section”;“”为“article”;“”为“paragraph”;“”为“subparagraph”;“”为“item”。

此外,应注意“Article”与“Articles”的意义和用法。Articles”应译为“条例”。例如,在《美国宪法》之前颁布的《邦联和永久联合条例》的英文原文就是Articles of Confederation and Perpetual Union 。

例1:The U.S. Constitution has 7 articles and 27 amendments.

译:《美国宪法》有7条正文和27条宪法修正案。

例2: The Constitution of United States is divided into three parts, the Preamble, the Articles and Amendments.

译文:《美国宪法》包括三部分:序言、(7条)正文以及(27条)修正案。

此外,读者不能混淆“article”与“articles”的意义和用法。“article”译为“条例”。例如,在

例3:Article 23* Under either of the following circumstance, an interested person may apply to the people’s court for a declaration of a citizen’s death:

(1) if the citizen’s whereabouts have been unknown for four years or, **

(2) if the citizen’s whereabouts have been unknown for two years after the date of an accident in which he was involved.

If a person’s whereabouts become unknown during a war, the calculation of the time period in which his whereabouts are unknown shall begin on the final day of the war. ***

* article 23

** the subparagraph (1) of article 23

*** the second paragraph of article 23

译文:

第23条* 公民有下列情形之一的,利害关系人可以向人民法院申请宣告他死亡:

(一) 下落不明满四年的;**

(二)因意外事故下落不明,从事故发生之日起满两年的。

战争期间下落不明的,下落不明的时间从战争结束之日起计算。***

* 第23条

**第23条第1款第1项

***第23条第2款

典型法律禁令句型翻译之一 “不得”字句

用“不得”字句表达禁止性规范,庄重严肃,简洁明快。“不得”一般译作shall not, 然而“不能”常译为may not,这和英文中一些否定表达方法对应一致,故不再重复。要注意根据实际情况选择程度不同的否定表达方式。

例1:没收财产是没收犯罪分子个人所有财产的一部分或者全部。在判处没收财产的时候,不得没收属于犯罪分子家属所有或者应有的财产。(刑法第五十九条)

参考译文:Confiscation of property refers to the confiscation of part of all of the property personally owned by a criminal. When a sentence of confiscation of property is imposed, property that the criminal’s family member owns or should own shall not be subject to confiscation. legaltranz.com

与“不得”语义相近的还有“不许,不准,不能”等。

例2:判决宣告以前一人犯数罪的,除判处死刑和无期徒刑的以外,应当在总和刑期以下、数刑中最高刑期以上,酌情决定执行的刑期;但是管制最高不能超过三年,拘役最高不能超过一年,有期徒刑最高不能超过二十年。

参考译文:For a criminal who commits several crimes before a judgment is pronounced, unless he is sentenced to death or life imprisonment, his term of punishment shall be decided in such a way that it may not exceed the total of the terms for all the crimes and must be longer than the maximum term for any one of the crimes, depending on the circumstances of each case. However, the term of public surveillance may not exceed three years, the term of criminal detention may not exceed one year, and fixed-term imprisonment may not exceed twenty years.

典型法律禁令句型翻译之二 “禁止”字句

“禁止”字句在汉译英的过程中通常译为be prohibited句式。

例1 禁止证券交易内幕信息的知情人和非法获取内幕信息的人利用内幕信息从事证券交易活动。

参考译文:Persons possessing inside information relating to securities trading and persons obtaining such information unlawfully are prohibited from making use of such inside information in securities trading activities. legaltranz.com

禁止任何人利用任何手段扰乱社会秩序。扰乱社会秩序情节严重,致使工作、生产、营业和教学、科研无法进行,国家和社会遭受严重损失的,对首要分子处五年以下有期徒刑、拘役、管制或者剥夺政治权利。

参考译文: it shall be prohibited for anyone to disturb public order by any means. If the circumstances of the public disturbance are so serious that work, production, business, education or scientific research cannot be conducted and the state and society suffer serious losses, the ringleaders shall be sentenced to fixed-term imprisonment of not more than five years, criminal detention, public surveillance or deprivation of political rights.

典型法律禁令句型翻译之三 “处”字句

用“处”字句表示禁止性规范有以下两个特点:其一,在语义上,与“不得”字句不同的是,它用具体的制裁来表示禁令。其二,在结构上,主语往往为“的”字结构,突出犯罪主体或犯罪行为,简介庄重;谓语部分的“处”字突出对犯罪主体或犯罪行为的处置。

“处”字句一般为被动句,为使行为简洁,实施(司法机关)一般不出现。有时为了使语义明确,实施(司法机关)也可以出现,通常译为be sentenced to句式。请看下例:

策动、勾引、收买国家工作人员、武装部队、人民警察、民兵投敌叛变或者叛乱的,无期徒刑或者十年以上有期徒刑。刑法第九十三条

参考译文:Whoever instigates lures or bribes a state functionary or a member of the armed forces, the people’s police or the people’s militia to defect to the enemy and turn traitor or to rise in rebellion shall be sentenced to life imprisonment or fixed-term imprisonment of not less than ten years. legaltranz.com