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增值税会计处理规定的英文(不含增值税英语怎么表达)

经贸合同中常用的正式词句与句型


FORMAL WORDS AND SENTENCES USED IN COMMERCIAL CONTRACT








一、 多用正式或法律上的用词,比如:


1、 合同规范用词


At the request of Party B, Party A agrees to send technicians to assist Party B to install the equipment.


应乙方要求,甲方同意派遣技术人员帮助乙方安装设备。 assist 较 help 正式;





The personnel shall not to partake in any political activities in Iraq.


所有人员不得参加伊拉克国内的任何政治活动。partake in 较 take part in 正式;





The Employer shall render correct technical guidance to the personnel.


雇主应该对有关人员给予正确技术指导。 render 较 give 正式;





Party A shall repatriate the patient to China and bear the cost of his passage to Guangzhou.


甲方应将病人遣返中国并负责其返回广州的旅费。 repatriate 较 send back 正式;





This Contract shall be governed by and construed in accordance with the laws of China.


本合同受中国法律管辖,并按中国法律解释。construe 较 explain, interpret 正式;





The Employer may object to and require the Contractor to replace forthwith any of its authorized representatives who is incompetent.


雇主认为承包人委派的授权代表不合格时,可以反对并要求立即撤换。require较ask正式;公文体forthwith 较 at once 正式;





The Chairperson may convene an interim meeting based on a proposal made by one-third of the total number of directors.


董事长可以根据董事会过1/3董事的提议而召集临时董事会议。


convene, interim 都是正式用词。





In case one party desires to sell or assign all or part of its investment subscribed, the other party shall have the preemptive right.


如一方想出售或转让其投资之全部或部分,另一方有优先购买权。


法律用词assign 较 transfer 正式.





In processing transactions, the manufacturers shall never have title either to the materials or the finished products.


加工贸易中,厂方无论是对原料还是成品都无所有权。 法律用词title 较 ownership 正式.





The term "Effective date" means the date on which this Agreement is duly executed by the parties hereto.


“生效期”指双方合同签字的日子。 法律用词execute 较 sign 正式.





用词方面


多使用"here","there","where"等前缀:


多用"shall"代替"will"或"should"加强语气和强制力。


This Contract shall become effective upon and from the date on which it is signed.


本合同签字生效。





This Contract shall be written in English in four copies. Each party shall keep two copies.


本合同应以英文写成,一式四份,双方各持两份。


合同中,shall并非单纯表示将来时,而常用来表示法律上可强制执行的义务,具有约束力,宜译为“应”、“应该”、“必须”; will无论语气还是强制力要比shall弱,宜译为“将”、“原”、“要”;should通常只用来表示语气较强的假设、比如“万一”。


用语方面(1)





2、力求严谨,明白无误:


The following documents shall be deemed to form and be read and construed as an integral part of this Contract.


下列文件应被认为、读作、解释为本合同的组成部分;





This Contract can only be altered, amended or supplemented in accordance with documents signed and sealed by authorized representatives of both parties.


本合同只能按照双方授权代表签名盖章的文件进行修改或增补;





All activities of ABC Co. shall be governed by the laws, decrees and pertinent rules and regulations of China.


ABC公司的一切活动必须受中国的法律、法令和有关规章条例的管辖。





二、多用主动语态,少用被动语态:


Party B is hereby appointed by Party A as its exclusive sales agent in Singapore. (不宜)


乙方被甲方委托为在新加坡的独家销售代理商;





Party A hereby appoints Party B as its exclusive sales agent in Singapore. (适宜)


甲方委托乙方为在新加坡的独家销售代理商;





三、多用现在时,少用将来时,尽管很多条款规定的是合同签订以后的事项:


Licensee may terminate this Contract 90 days after a written notice thereof is sent to Licensor upon the happening of one of the following events:


当有下列事件之一发生,被许可人提前90天向许可人发送书面通知后,可以终止合同:





Licensor becomes insolvent or a liquidator of Licensor is appointed;


许可人无力偿付债务或其破产清算人以被指定;





The patent described in Article 2 is not issued within 30 days from signing this Contract; and


第二条规定的专利未在签约后30天之内发布;





Licensor fails to perform its obligations under this Contract.


许可人未能履行其合同义务。





四、直接表达方式用得多,间接表达方式用的较少:


This Article does not apply to bondholders who have not been paid in full. (用得少)


本条款不适用于尚未全部偿付的债券持有者。





This Article applies only to bondholders who have been paid in full. (用得多)


本条款只适用于已全部偿付的债券持有者。





五、尽量使用一个动词,避免使用“动词 名词 介词”的同意短语:


Party A shall make an appointment of its representative within 30 days after signing the Contract.


甲方应于签约后30天内指派其授权代表。宜用appoint代替 make an appointment of.





Party A will give consideration to Party Bs proposal of exclusive agency.


甲方愿意考虑乙方独家代理的建议。宜用consider代替give consideration to.





六、特殊用语的正确使用


WHEREAS 鉴于


正式而重要的合同,尤其是英美法系的合同,多用它在前文中引出签约背景和目的,起连词作用:


WHEREAS the Employer is desirous that manpower can be rendered available for the construction of High-Rise Residential Complex in Baghdad, Iraq;


鉴于雇主欲请劳动力建造伊拉克巴格达的高层住宅综合大楼;





WHEREAS the Contractor is desirous to provide the manpower for the Works;


鉴于承包人想为此工程提供劳动力;





WITNESS 证明


在合同前文中常用作首句的谓语动词:





This Agreement, made by ...


WITNESSES


WHEREAS..., it is agreed as follows:


本协议由……签订证明:鉴于……特此达成协议如下:





IN WITNESS WHEREOF 作为所协议事项的证据:


该短语常用于合同的结尾条款:





IN WITNESS WHEREOF, the parties have executed this Contract in duplicate by their duly authorized representatives on the date first above written.


作为所协议事项的证据,双方授权代表于上面首次写明的日期正式签订本协议一式两份。








IN CONSIDERATION OF 以……为约因/报酬


约因是英美法系的合同有效成立要件之一,没有则合同不能依法强制履行。但是,大陆法系的合同则无此规定。


Now Therefore, in consideration of the premises and the covenants herein, contained, the parties hereto agree as follows:


兹以上述各点和契约所载条款为约因,订约双方协议如下:





In consideration of the payment to be made by Party A to Party B, Party B hereby covenants with Party A to complete the building in conformity with the provisions of the Contract.


乙方特此立约向甲方保证按合同规定完成工程建设,以取得甲方所付的报酬。





NOW, THEREFORE 兹特


此短语用于WHEREAS条款之后引出具体协议事项的常用开头语,并与其后hereby的结合。如果无HEREAS条款,则本短语可省略:





NOW, THEREFORE, its hereby agreed and understood as follows;


兹特协议和谅解如下:





NOW THESE PRESENTS WITNESS 兹特立约为据





本句话也是用于WHEREAS条款之后引出具体协议事项。


PRESENTS = the present writings 是主语,WITNESS是谓语:


NOW THESE PRESENTS WITNESS that it is hereby agreed between the parties hereto as follows: 兹特立约为据,并由订约双方协议如下:





IN THE PRESENCE OF 见证人


本短语只在有见证人时使用—在订约双方当事人签名的下方由见证人签名作证,一般是相关的律师(Attorney)或公证处(Notary Public):





IN THE PRESENCE OF the parties hereto have hereunder set their respective hands and seals:


作为协议事项的证据,订约双方各自签名盖章如下:





七、古体词语的正确使用


经贸合同经常使用古体词语。古体词主要有here, there和where后面加in ,with ,by ,after ,under ,to, on等词构成的复合词。这些词语语气庄重,具有法律问题风格,在经贸合同英语中经常被使用。


Hereafter = after this time ; in the future 今后;此后


herein = in this document 此中,于此,在此文件中


hereinafter = later in this contract 在下文;


hereto = to this 对此/至此;


hereof = of this 于此;


thereto = to that 到那里


whereby = by what ; by which 由是,按,靠那个


whereon = on what; on which 在那上面


whereas = considering that 鉴于


wherein = in what /in which 在那方面


whereof = of what /of which 关于那事





这些古体词语的运用使合同更加正式,并且避免了不必要的重复,使意义更清楚,简明。同时古体词还体现其严肃性及法律公文的结构严谨逻辑严密,言简意赅等特征。如:


This contract is made on 28th of May ,2008 by ABC Corporation (hereinafter referred to as “Sellers”) who agrees to sell and CBD Corporation (hereinafter referred to as “Buyers”), who agrees to buy the following goods on the terms and conditions stated as below.


本合同由ABC公司(以下简称“卖方”)与BCD公司(以下简称“买方”)于2008年5月28日订立,双方同意按下述条件买卖下列货物。





此句中使用了hereinafter 一词,使得文体显得正式。同时用hereinafter 表明 afterwards listed in this contract , 避免了重复contract 一词,显得简洁明了。





九、情态动词的用法


“shall” 一词出现频率较高以加强语气,再举例如下:


1. Shall是一个在英语合同中频繁出现的词。其主语为第三人称,做情态动词用,不表示“将要”。而在经贸合同中,shall 主要是用来表现法律的约束力,强调某种义务和责任,含有“必须”的强制意义。如:


This contract shall become effective upon and from the date on which it is sighted.


本合同应于签字之日开始生效。





Agent shall exercise all reasonable care and kill in the performance of his duties and shall act faithfully on behalf of Principle.


代理人在履行其责任时须运用所有合理的心思和技能,并须忠实地代表委托人行事。





2.用“shall”代替“will”or“should”以加强语气和强制力。如:


(1)The persons employed by party A shall be responsible to the Manager of party B.


(2)This Contract shall be written in English in four copies. Each party shall keep two copies.


(3)Agent shall exercise all reasonable care and skill in the performance of his duties and shall act faithfully on behalf of Principle.


在合同中 ,“shall”并非单纯的将来时 , 而是常用来表示法律上可以强制执行的义务 , 中文应译成“应”、“应该”、“必须”以表示其具有的约束力。“will”在合同中虽也用作表示承担义务的声明 , 但语气比“shall”弱 , 强制力也比“shall”差; 中文应译成“将”、“需”、“要”。“should”在合同中通常只用来表示语气较强的假设“万一”, 极少用来表示“应该”; 表示“应该”则多用“shall”, 这是经贸合同用词与基础英语用词的不同之处。





八、 同义词及并列的相关词语的正确选用


合同中经常出现成对的同义词或并列相关的词语,看似重复却可以使意思更加精确,成对用词还可以避免诉讼时双方律师钻词义间的细微差别大做文章。如:


able and willing to 能够并愿意


complaints and claims 索赔


free and clear 无


furnish and provide 供应


in full force and effect 完全有效的


made and signed 由…….签定


null and void 失效


purchase and sell 购买和销售


terms and conditions 条款


transferable or assignable 可转让的


stipulations and provisions 规定/条款





这些双联词和三联词组达到了加强语气,表意精确,增添正式文体色彩的目的。如:All documents, letters, telegrams and telexes interchanged between both parties before the signing of the Contract shall become null and void automatically from the date on which the Contract comes into force。


双方在签约前交换的所有文件、书信、电报和电传 ,应从本合同生效之日起自动失效。





九、 行文中较多使用专用词汇和法律术语


由于经贸合同文件是法律性的正式书面文件,为了维护法律文件的权威性,使用那些平时我们不常用的、法律的、正式的用词是必要的。


1. 经济贸易类术语:equity joint venture (合资经营企业),articles of association (公司章程),letter of intent (意向书),licensee (被许可人),sublicense (分许可证),exclusive (独占性的),royalty (提成费),liquidated damages(违约金),letter of credit(信用证)。又如,collection, confirm, accept, tolerance ,more or less这些词在日常英语中通常分别理解为“收集”、“确认”、“接受”、“承受”、“大约”,但在合同英语中这些词语则是国际贸易术语,可分别译为“托收”、“保兑”(如confirmed L/C),“承兑”(如documents against acceptance)、“公差”及“溢短装”。





2. 法律术语:know-how (专有技术),without prejudice to (不损害,以不损害…为前提),claim(索赔),arbitration award (仲裁裁决),substantive law (实体法),termination(终止),infringement(侵权),等等。In consideration of (考虑到,以…为约因,鉴于),whereas(鉴于),in the presence of (见证人),now therefore(特此,兹特),now these presents witness(兹特立约为据),这些词汇在具体的合同中经常使用大写形式。如:


IN WITNESS WHEREOF the Parties hereto have executed this Contract by their authorized representatives as of the first above written.


兹特由双方授权的代表 ,于上述首开日期和签署本合同为据。





WHEREAS the Employer is desirous to obtain manpower for building the Friendship Hotel, in Baghdad,Iraq . WHEREASDBC is desirous to provide manpower for the works. NOW THESE PRESENTS WITNESS that it is hereby agreed between the parties hereto as follows:


鉴于雇主想要劳动力修建伊拉克巴格达的友谊大酒店。鉴于BBB想要为本工程提供劳动力 ,兹特立此约为据 ,双方达成的条款如下。


从以上例子可以看出,在合同英语中有时连用几个WHEREAS表示签约的背景和目的。





十、经贸合同英语的句子特征


经贸合同及其他的法律文件都是规定合同双方应该做什么,而非提出问题或进行商讨,所以合同中都用陈述句,没有疑问句。为了使合同或协议明确而不被曲解,合同都是使用完整句,少简单句,不用省略句。同时还必须做到准确、严密、清楚、易解、要避免模棱两可,似是而非,含糊不清。既要防止遗漏,又要杜绝随意增添的可能性,这样才能避免双方在合作中产生争议。以下是经贸合同经常使用的典型句型结构:





(一)常使用条件状语从句和条件状语


经贸合同要求准确严密的规约当事人的权利、义务和责任,因而合同英语思维缜密,逻辑性强,既要考虑到各种不同情况,又要排除各种例外情形。合同条文规定双方应该履行的义务外,还要考虑各种可能发生的情况和应急办法,所以合同条款中有较多的条件句, 尤其是在有关付款、违约责任、不可抗力、财产处理和仲裁等中更是屡见不鲜。英文中最常见的是用if, should, unless, provided that, in the event of/that, in case of/that等表示。





1. If引导的句式


英文合同在表达“如果”、“在做什么事”,用“If”引导的从句或短语居多。如:


If the implementation of the Contract is influenced by typhoons, earthquake or other events considered by both Sides as FORCE MAJEURE, the postponement of implementation should be equal to the effective period of the said causes.


签字双方的任何一方由于台风、地震和双方同意的不可抗力事故而影响合同执行时,则延迟履行合同的期限应相当于出事故所影响的时间。





2. Should引导的句式


只有假设的是违背当事人意志的不利情况时才用到,而且一般将should从句置于句首。例如:


Should no settlement be reached through negotiation, the case shall then be submitted for arbitration to the China International Economic and Trade Arbitration Commission (Beijing) and the rules of this Commission shall be applied.


如协商不能解决争议,则应将争议提交中国国际经济贸易仲裁委员会(北京),依据其仲裁规则进行仲裁。





3. unless引导的句式


unless译为“除非”,和otherwise连用,且后面接过去分词。一般有“unless otherwise stipulated”和“except as otherwise provided”两种基本句型。otherwise后面的动词除上述stipulate和provide外,还可用require和state等。如:


Except as otherwise required by law or this Agreement, the Ventures shall not be required to make any further capital contributions to the Venture.


除非法律或本协议另有规定,不得要求合资方向企业另行交纳出资。





(二) 多使用定语从句


经贸合同中的句子与普通英语相比,句子结构、长度和使用从句的连贯性要复杂得多。合同文体中,完整长句的使用可以准确界定为合同当事人的有关权利和义务,排除被曲解、误解、产生歧义的可能性。句子的状语和定语从句等附加成分非常多,而且常常位于明显的位置,对主句意义进行解释、限定或修饰。如:





The Seller must deliver goods which are free from any right of claim of a third party based on industrial property or other intellectual property.


卖方所交之物必须是任何第三方均不能根据工业产权或其他知识产权享有任何权利或提出任何要求的货物。





(三)由It 作形式主语的主语从句


经贸合同英语中常使用名词代替动词、形容词和长句,这就是名词化结构。名词化结构主要指表示动作或状态的抽象名词或是起名词作用的非谓语动词,在合同英语中经常有It is agreed that , It is understood that ,It is agreed and understood that 等,如:It is agreed that a margin of 5 per cent shall be allowed for over or short count.


双方同意,允许的数量误差为正负5%.





十一、 经贸合同英语的翻译技巧


翻译经贸合同应遵循准确严谨、规范通顺的翻译原则。因为合同的严肃性、规定性及语言的精确性,在翻译经贸合同时应尽量做到语义、风格与原文保持一致。除了英语和汉语功底和一定的翻译能力外,还需要了解有关合同本身的专业知识和原文的篇章结构,正确理解原文在法律背景下的意思,然后应用翻译技巧——转换法对句子成分和结构形式作些调整,使合同的译文更规范、通顺的表达出来。





(一)利用转换法灵活翻译,使语言更具逻辑性


转译法是翻译常见的技巧之一, 它是指一个词在源语中的词性与目的语中未必就是同一个词性。使用转换法翻译经贸合同就是把英语合同中的某一成分转换为汉语合同的另一成分或将汉语的某一成分转换成英语的另一成分。 如:


In case no amicable settlement can be reached between the two parties, the case in dispute shall be submitted to arbitration which shall be held in the county where the defendant resides.


如双方达不成友好协议,争议可提交仲裁。仲裁在被诉方所在国进行。


此句中which 引导的定语从句实际上起了补充说明的作用,而不是对中心词加以限制,可译成汉语中的并列句。





(二)根据英语意义紧密度的关系对术语进行分割,再根据汉语表达习惯对全文进行整合。














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