【正文】 如果中文為會計事務所，則要譯成：accounting firm(6) hereinafter referred to as foreign finance panies：以下簡稱外資財務公司(7) hereinafter referred to as equity jointventure finance panies：以下簡稱合資財務公司參考譯文：本條例所稱外資金融機構，是指依照中華人民共和國有關法律、法規(guī)的規(guī)定，經批準在中國境內設立和營業(yè)的下列金融機構：（一）總行在中國境內的外國資本銀行（以下簡稱外資銀行）（二）外國銀行在中國境內的分行（以下簡稱外資銀行分行）（三）外國的金融機構同中國的金融機構在中國境內合資經營的銀行（以下簡稱合資銀行）（四）總公司在中國境內的外國資本的財務公司（以下簡稱外資財務公司）（五）外國的金融機構同中國的金融機構在中國境內合資經營的財務公司（以下簡稱合資財務公司）例3When existing Chineseforeign equity joint ventures, Chineseforeign cooperative joint ventures and wholly foreignowned enterprises (hereinafter referred to as “enterprises with foreign investment”) apply to reorganize themselves into a pany, the enterprises with foreign investment shall have a record of making profits for the recent three consecutive years.注釋：(1) existing Chineseforeign equity joint ventures：已設立的中外合資經營企業(yè)，即現(xiàn)有的中外合資經營企業(yè)(2) Chineseforeign cooperative joint venture：中外合作經營企業(yè)(3) wholly foreignowned enterprises：外資企業(yè)(4) hereinafter referred to as “enterprises with foreign investment”：以下簡稱外商投資企業(yè)(5) shall have a record of making profits：應有盈利紀錄參考譯文：已設立的中外合資經營企業(yè)、中外合作經營企業(yè)，外資企業(yè)（以下稱為外商投資企業(yè)），如申請轉變?yōu)楣镜?，應有最近連續(xù)3年的盈利紀錄。(4) hereinafter referred to as foreign bank branches：以下簡稱外資銀行分行。在中譯英時，這里的“外國資本銀行”，應理解成“外資銀行的子銀行”，英文為subsidiary banks，而不能簡單地譯成foreign banks，因為很少有一家外國銀行把自己的總部搬到國外，但在境外設立子銀行、子公司是經常的。(4) finance panies incorporated by foreign capital whose head offices are in China (hereinafter referred to as foreign finance panies)。(2) branches of foreign bank in China (hereinafter referred to as foreign bank branches)。公司（以下稱乙方）所訂的合資經營的合同，特制訂本公司章程。公司（以下稱甲方）與Co. (hereinafter referred to as Party B), the articles of association hereby is formulated and prepared.注釋：（1） in accordance with：under 根據（2） Law of the People’s Republic of China on ChineseForeign Equity Joint Ventures：中華人民共和國中外合資經營企業(yè)法（3） Hereinafter：以下（4） articles of association：合營公司章程（條款）（5） hereby：特此（6） formulate：prepare 制訂參考譯文：根據《中華人民共和國中外合資經營企業(yè)法》以及由Co. (hereinafter referred to as Party A) and例1：In accordance with the Law of the People’s Republic of China on ChineseForeign Equity Joint Ventures and the Contract signed by and between借款人應按本協(xié)議承擔全部本協(xié)議規(guī)定的稅務。（3） the contents herein：本協(xié)議內容 herein：in this Agreement參考譯文：據此，以本協(xié)議雙方相互承諾為對價，就下述內容達成一致：例10The Borrower shall, under this Agreement and the Note, fulfill the obligations of making all payments. All the reimbursements to the Bank shall be free and clear of any other charges and exempt from all taxes and such reimbursements as are received by the Bank will not be subject to taxes. The Borrower shall, under this Agreement, pay all taxes as provided for herein.注釋：（1） the obligations of making all payments：支付義務（2） reimbursement：償付（3） be free and clear of any other charges：不附帶其它費用（4） exempt from all taxes：是免稅的（5） pay all taxes as provided for herein：承擔全部本協(xié)議規(guī)定的稅務 herein：in this Agreement參考譯文：借款人應按照本協(xié)議和票據完成所有支付義務。例如，甲方允諾向乙方提供若干數量的貨物，乙方同意付給甲方一定數目的貨款，該貨款便構成甲方允諾的對價。例9Now Therefore, under the consideration of the mutual promises made by the Parties to this Agreement, the Parties hereto agree the contents herein as follows:注釋：（1） Now Therefore：據此（2） the consideration：對價。例7The Agent shall, pursuant to the conditions and provisions specified herein, on the Disbursement Date, credit the funds received to such account as is specified by the Borrower under SubClause of this Contract.注釋：（1） the Agent：correspondent bank 代理行（2） pursuant to the conditions and provisions specified herein：按照本合同規(guī)定的條件 herein：in this Contract（3） on the Disbursement Date：在付款日（4） credit the funds received：貸記入所收資金（5） the Borrower：借款人參考譯文：代理行應按照本合同規(guī)定的條件。例5The terms “FOB”, “CFR” or “CIF” shall be subject to the “International Rules for the Interpretation of Trade Terms” (INCOTERMS, 2000) provided by International Chamber of Commerce (ICC) unless otherwise specified herein (in this Contract).注釋：（1） （1）“FOB”（free on board）(…Named port of shipment)：船上交貨（…指定裝運港）（2） （2）“CFR”（Cost and Freight）(…Named port of destination)：成本加運費（…指定目的港）（3） （3）“CIF”（Cost, Insurance and Freight）(…Named port of destination)：成本、保險費加運費（……指定目的港）（4） （4）the “International Rules for the Interpretation of Trade Terms” (INCOTERMS, 2000)：《國際貿易術語解釋通則（INCOTERMS）2000》參考譯文：除非本合同另有規(guī)定，“FOB”、“CFR”和“CIF”均應依照國際商會制定的《國際貿易術語解釋通則（INCOTERMS）2000》辦理。例4Illegal gains from the crimes as specified in this Decision shall, if any, be confiscated. Where those mit crimes against the provisions herein, with their illegal gains to be confiscated, a fine imposed on, their property forfeited and a civil pensation assumed by, and their property and assets are insufficient for the payments of all the above items, they shall first be liable for the civil pensation.注釋：（1） illegal gains：違法所得（2） shall be confiscated：應當予以沒收（3） the provisions herein：the provisions in this Decision 本決定規(guī)定（4） illegal gains to be confiscated：被沒收違法所得（5） a fine imposed on：判處罰金（6） property forfeited：沒收財產（7） a civil pensation assumed by：承擔民事賠償責任參考譯文：犯本決定規(guī)定之罪有違法所得的，應當予以沒收。本法所稱對外貿易，是指貨物進出口、技術進出口和國際服務貿易。本法所稱的經營者，是指從事商品經營或營利性服務（以下所稱商品包括服務）的法人、其他經濟組織和個人。如表示“本法（中）所稱的不正當競爭”，可譯為“unfair petition mentioned herein”，此處herein表示“in this Law”；表示“本協(xié)議（中）內容”，譯為“the Contents herein”，此處herein表示“in this Agreement”。例9The Parties to this Agreement agree, and will cause FCAM to agree, that Y will sell to FCAM, and FCAM will buy from Y, all such specialized machinery and equipment as is determined through mutual consultation by and between Y and FCAM for the effective utilization of the technical knowhow supplied by Y to FCAM under the Technical Assistance Agreement at such prices and on such terms and conditions as are determined by and between the Parties hereto.注釋：（1） specialized machinery and equipment：特定機器設備 equipment：（單數形式）設備（2） determined through mutual consultation：協(xié)商決定（3） the effective utilization of the technical knowhow：有效使用技術訣竅（