国际合同中英文（8篇）
1.国际合同中英文 篇一
附1
国际货物买卖合同
Sales Contract
编号(No.):______________
签约地(Signed at):________________日期(Date):__________________ 卖方(Seller):________________
地址(Adress):_______________
电话(Tel):________________ 传真(Fax):______________ 电子邮箱(E-mail):_____________ 买方(Buyer0:_______________
地址(Adress):_________________
电话(Tel):________________ 传真(Fax):______________ 电子邮箱(E-mail):_____________
买卖双方经协商同意按下列条款成交：(The undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions set forth as below:)
1、货物名称、规格和质量(Name, Specifications and Quality of Commodity)：
2、数量(Quantity)：
3、单价及价格条款(Unit Price and Terms of Delivery)：除非另有规定，贸易术语均应依照国际商会制定的《2000年国际术语解释通则》办理。(The trade terms shall be subject to International Rules for the International of Trade Terms 2000 provided by International Chamber of Commerce unless otherwise stipulated herein.)
4、总价(Total Amount)：
5、允许溢短装(More or Less)：______%
6、装运期限(Time of Shipment)：收到可以转船及分批装运之信用证_______天内装运。(Within______days after receipt of L/C allowing transhipment and partial shipments)
7、付款条件(Terms of Payment)：
买方须于______前将保兑的、不可撤销的、可转让的、可分割的即期付款信用证开到卖方，该信用证的有效期延至装运期后______天在中国到期，并必须注明允许分批装运和转船。
(By Confirmed, Irrevocable,Transferable and Divisible L/C to be available by sight draft to reach the Seller before_____and to remain valid for negotiation in China until ____after the Time of Shipment.The L/C must specify that transhipment and partial shipments are allowed.)
买方未在规定的时间内开出信用证，卖方有权发出通知取消本合同，或接受买方对本合同未执行的全部或部分，或对因此遭受的损失提供赔偿。(The Buyer shall establish the covering L/C before the above-stipulated time, failing which, the Seller shall have the right to rescind this Contract upon the arrival of the notice at Buyer or to accept whole of and part of this Contract non fulfilled by the buyer, or to lodge a claim for the direct losses sustained if any.)
8、包装(Packing)：
9、保险(Insurance)：
按发票金额的______%投保______险，由______负责投保。(Covering______Risks for _____% of invoice value to be effected by the ______)
10、品质/数量异议(Quantity/Quantity discrepancy)：
如买方提出索赔，凡属品质异议须于货到目的口岸之日起30天内提出，凡属数量异议须于货到目的口岸之日起15天内提出。对所装货物所提任何异议属于保险公司、轮船公司、其他有关运输机构或邮递机构所负责的，卖方不负任何责任。(In case of quality discrepancy, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination, While for quantity discrepancy, claim should filed by the Buyer within 15 days after the arrival of the goods at port of destination.It is understood that the Seller shall not be liable for any discrepancy of the goods shipped due to causes for which the
Insurance Company, Shipping Company, other Transportation Organization or Post office are liable.）
11、由于发生当事人不能预见、不可避免或无法控制的不可抗力事件，致使本合约不能履行，部分或全部商品延误交货，卖方概不负责。(The Seller shall not be held responsible for failure or delay in delivery of the entire lot or a portion of the goods under this Sales Contract in consequence of any Force Majeure incidents which may occur.Force Majeure as referred to in this contract means unforeseeable, unavoidable and insurmountable objective conditions.)
12、仲裁(Arbitration)：
凡因本合同引起的或与本合同有关的任何争议，均应提交中国国际贸易仲裁委员会，按照申请仲裁时该会现行有效的仲裁规则进行仲裁。仲裁裁决是终局的，对双方均有约束力。
(Any dispute arising from or in connection with this Contract shall be submitted to China International Economic and Trade Arbitration Commission for arbitration which shall be
conducted in accordance with the commission`s arbitration rules in effect at the time of applying for arbitration.The arbitral awards is final and binding upon both parties.)
13、通知(Notice)：
所有通知用_____文写成，并按照如下地址用传真/快件送达给各方。如果地址有变更，一方应在变更后______内书面通知另一方。(All notices shall be written in _______and served to both parties by fax/courier according to the following address within _____days after the change.)
14.、本合同为中英文两种文本文，两种文本具有同等效力。本合同一式____份。自双方签字（盖章）之日起生效。(This Contract is executed in two counterparts each in Chinese and English, each of which shall be deemed equally authentic.This Contract is in ____copies effective since being signed/sealed by both parties.)
卖方签字：买方签字：
The Seller:The Buyer:
附2 国际货物买卖合同
SALES CONTRACT
日期：合同号码：
Date:Contract No.:
买 方：(The Buyers)卖方：(The Sellers)
兹经买卖双方同意按照以下条款由买方购进，卖方售出以下商品：
This contract is made by and between the Buyers and the Sellers;whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned goods subject to the terms and conditions as stipulated hereinafter:
(1)商品名称:
Name of Commodity：
(2)数 量：
Quantity:
(3)单 价：
Unit price:
(4)总 值：
Total Value:
(5)包 装：
Packing:
(6)生产国别：
Country of Origin :
(7)支付条款：
Terms of Payment:
(8)保 险：
Insurance:
(9)装运期限：
Time of Shipment:
(10)起 运 港：
Port of Lading:
(11)目 的 港：
Port of Destination:
(12)索赔：在货到目的口岸45天内如发现货物品质，规格和数量与合同不符，除属保险公司或船方责任外，买方有权凭中国商检出具的检验证书或有关文件向卖方索赔换货或赔款。Claims:
Within 45 days after the arrival of the goods at the destination, should the quality, Specifications or quantity be found not in conformity with the stipulations of the contract except those claims for which the insurance company or the owners of the vessel are liable.The Buyers shall, have the right on the strength of the inspection certificate issued by the C.C.I.C and the relative documents to claim for compensation to the Sellers.(13)不可抗力：由于人力不可抗力的原由，发生在制造、装载或运输的过程中导致卖方延期交货或不能交货者，卖方可免除责任。在不可抗力发生后，卖方须立即电告买方及在14天
内以空邮方式向买方提供事故发生的证明文件，在上述情况下，卖方仍须负责采取措施尽快发货。
Force Majeure:
The sellers shall not be held responsible for the delay in shipment or non-deli-very of the goods due to Force Majeure, which might occur during the process of manufacturing or in the course of loading or transit.The sellers shall advise the Buyers immediately of the occurrence mentioned above the within fourteen days there after.The Sellers shall send by airmail to the Buyers for their acceptance certificate of the accident.Under such circumstances the Sellers, however, are still under the obligation to take all necessary measures to hasten the delivery of the goods.(14）仲裁：凡有关执行合同所发生的一切争议应通过友好协商解决，如协商不能解决，则将分歧提交中国国际贸易促进委员会按有关仲裁程序进行仲裁，仲裁将是终局的，双方均受其约束，仲裁费用由败诉方承担。
Arbitration:
All disputes in connection with the execution of this Contract shall be settled friendly through negotiation.In case no settlement can be reached, the case then may be submitted for arbitration to the Arbitration Commission of the China Council for the Promotion of International Trade in accordance with the Provisional Rules of Procedure promulgated by the said Arbitration Commission.The Arbitration committee shall be final and binding upon both parties.And the Arbitration fee shall be borne by the losing parties.买方：卖方:
（授权签字）（授权签字）
2.国际合同中英文 篇二
英文合同的一个重要特点是句子冗长。首先一个长句的逻辑性往往比由几个简单句组成的一个段落的逻辑性强, 说理更为严密, 从而最大限度地减少产生歧义的可能性。因此, 英美当事人在草拟合同的过程中比较青睐长句, 而较少使用简单句。
“法言法语”在英文合同中也体现得比较充分。这些所谓的“法言法语”主要指一些中古英语和外来词汇, 比如我们常见的herein, here-of, whereby, inter alia等。这与英国语言发展历史以及英美推行判例法密切相关。西方文明在很大程度上可以说是法律的发展。希腊和罗马的法律精神通过日耳曼入侵, 给英国造成的影响是不可估量的。英国在历史上曾经把语言作为阶级划分和阶级统治的重要手段。法语被视为西欧上层社会的语言, 而拉丁文则常常是个人深造的首要选择。法律界人士普遍认为这些中古英语和外来词的使用可以使法律语言更加高贵、庄重。因此, 法律英语词汇在词源上大量收录采用了拉丁语、法语、德语和西班牙语中的法律词汇。如null and void (无效) , ad hoc (特别, 临时) , lex situs (物所在地法) , vice versa (反之亦然) , prima facie (表面的, 初步的) , inter alia (除了别的之外, 其中包括) 。为了显示法律语言的神圣性、权威性和严密性, 还大量沿用了中古英语, 以区别于普通英语, 如aforesaid (如前所述) 、hereinafter (在下文) , hereunder (在……以下) , herein (此中) 、, therein (在那里) , where-by (因此, 由是) , hereby (借此) 等。它们能使语河北唐山●陈靖
言精练, 有点类似于中国的文言文, 洗练而且直观。这些词经常出现在法津条文中, 如不好好掌握就会影响阅读。尽管现代社会中, 这类“文言文”用语已逐渐减少, 尤其以美国英语为代表的法律英语就倾向于运用简单明了的常用词汇来表达法律意思, 即简明的常用语言。但这项运动还远没有达到消灭这些“文言文”的时候。因此, 阅读中还会大量遇到这种“文言文”。
英文合同最重要的特点是其严密的逻辑性和很强的规律性。尽管英、美、法系国家主张司法高度自治, 但是在草拟合同过程中, 过多地偏离先例, 除非有非常高水平的律师, 否则很难说合同能够严密明确, 保证没有任何争议。即使能够找到这样的律师, 但为此而付出的律师成本和风险成本太高。因此, 一般情况下, 绝大多数合同还是选择遵从先例, 尽量采用先前法官所认可的语言和逻辑结构, 这样, 合同专业词汇和逻辑结构经过千百年的积累便逐渐固定下来, 形成了很强的规律性。比如在合同结构方面, 一份完整的英文合同通常由四部分构成, 即标题 (Title) 、序言 (Recitals) 、主文条款 (Terms and Conditions) 和结尾。在合同用词方面, 合同用a material breach表示“重大违约”或“严重违约”, 而不用serious breach;用terminate表示“合同终止”, 而不用finish;用commence表示“开始”, 而不用或少用start或begin等。再比如英文合同中的代词一般指代该代词前面的最后一个可以指代的名词, 如“Nokia shall give a copy of this Instruction to Contractor and it shall strictly comply”中的“it”就指代“Contractor”, 而不是指代“Nokia”。如果合同要求是“Nokia”必须严格遵守, 则这里就不能用代词“it”, 而只能用“Nokia shall strictly comply”。另外, 合同中的限定词、限定短语、限定句子也相对比较固定, 比如常见的如herein, hereof, subject to, save as, except as, provided that, notwithstanding, without prejudice to以及大量的定语从句和状语从句的使用都已约定俗成。从这个角度来说, 英文合同的语言有很强的规律性可循。因此, 学生只要能找出并驾驭这些语言规律, 就能够熟练地阅读英文合同。
在全球化的今天, 跨国公司已将触角伸向世界的各个角落, 几乎每个公司在其内部都制定了大量的合同范本, 且多以英文为主, 标准英文合同文本开始大行其道。而之所以能够拟定标准英文合同文本重复使用, 原因就在于英文合同之间存在很大的相似性, 包括用词、逻辑、结构、主文条款等。换句话说, 规律性很强。事实上, 英文合同内容里面有60%到70%都属于定型的条款, 已经建筑在一个相当标准化的基本结构上, 合同
英汉动物词汇文化内涵的异同
黑龙江大庆●李海艳
在人类历史发展的漫长进程中, 动物词汇与人类文明密不可分, 它们承载着丰厚的文化内涵。一方面, 由于人类有着相似的思维能力和共同的认知规律, 因此英汉两种语言中有些动物词汇含有相同或相似的文化内涵;而另一方面, 由于受历史、习俗、价值观念、宗教信仰等诸方面文化因素的影响, 导致有些动物词汇所反映的文化内涵有所差异。作为教师, 在教学中应指导学生充分考虑这些动物词汇所承载的文化内涵的异同, 以便学生更好地进行跨文化交际。下面, 本人将从三个方面对英汉动物词汇文化内涵的异同进行分析。
一、所指动物相同, 文化内涵相同或相近
无论中西, 人类生活的环境有很大的相似性, 人们认识动物的角度都是基于动物的基本属性, 因此导致对动物产生的联想大致相同或相似, 自然就会赋予动物词汇相同或相近的文化内涵。例如狼 (wolf) 对待猎物凶残, 英汉两种语言中都用来形容人残忍、贪婪, 如“as cruel as a wolf” (像狼一样凶残) 。狐狸 (fox) 用来形容人奸诈、狡猾, 英汉语言中都有“As sly as a fox” (像狐狸一样狡猾) 。鸽子 (dove) 在中西文化中都常常被视为和平的象征, 在一些大型活动中, 经常能够看到放飞鸽子的情形, 代表着人类企盼世界和平的美好心愿;英语也有“dove of peace”之说。另外, “天鹅” (swan) 都象征“高贵”和“圣洁”“蜜蜂” (bee) 使人都联想到“辛勤、忙碌” (as busy as a bee) 。
二、所指动物相同, 文化内涵不同或相反
在中西两种文化中, 由于受生活习俗、思维方式等影响, 导致有些动物词语所反映文化内涵不同或相反。最具有代表性的是中西方对狗和龙的态度。
西方人把狗视为人类的忠实朋友, 既可以用来看门或打猎, 也可当做人的伴侣和宠物。英语中许多带有dog的词语都含有明显的褒义。例如“a top dog” (优胜者, 头头) , “a lucky dog” (幸运儿) , “a jolly dog” (快活的人) 等, 还有很多带有dog的谚语都含褒义, 如“Love me, love my dog” (爱屋及乌) , “Every dog has its day” (人人皆有得意时) 。中国人虽然也养狗, 但在汉语中带有狗的词语几乎都是贬义甚至是侮辱性的, 常用来比喻卑鄙、丑恶的人, 如“狗眼看人低”“狼心狗肺”“鸡鸣狗盗”“走狗”等。
当事人只是根据不同的合同性质与目的对其作其他实质的规范。因此, 只要熟悉这些有例可循的基础结构, 并掌握这些规律, 也就掌握了阅读、分析众多英文合同的法宝。
“龙” (dragon) 在中国文化中一直是“权势”“高贵”“尊荣”的象征。龙在中国人民的心目中具有崇高的位置, 我们把自己的国家称作“东方巨龙”, 称自己为“龙”的传人, 有关龙的成语非常多, 且含有褒义, 如“望子成龙”“龙凤呈祥”“龙腾虎跃”等。而西方的龙是长着一对巨大的蝙蝠翅膀, 身体粗壮, 而且有巨爪, 会喷火焰的怪物;是喜欢收集财宝和美女, 是邪恶、黑暗、残暴的象征, 也用来形容凶狠、跋扈形象的妇女。如the great dragon (指恶魔撒旦) , the old dragon (魔鬼) , a dragon of a woman (剽悍的女人) 。这就是为什么亚洲四小龙译为“four small tigers of Asia”, 而不是“four small dragons of Asia”。
三、所指动物不同, 文化内涵相同或相近
由于受文化背景等诸多方面的影响, 中西方在用动物词汇描述某一事物和现象时有各自的倾向, 因此, 在中西两种文化中就会出现用不同的动物词汇来表达相同意思的情况。
汉语说“吹牛”, 而英语中却用talk horse;汉语说“身壮如牛”, 英语说“as strong as a horse”;汉语中用老黄牛形容人工作勤奋, 英语中则是“work hard as a horse”;汉语中有“牛饮”, 喻指吃喝很多, 英语中则有eat like a horse;汉语说“蠢得像猪”, 英语说“as stupid as a goose”;汉语说“害群之马”, 英语说“black sheep”;汉语说“如鱼得水”, 英语说“like a duck to water”。
综上所述, 本人对英汉动物词汇中反映出来的文化内涵进行了粗浅的分析, 不同的文化内涵体现了其不同的民族性, 这些民族性是与不同的历史文化背景、价值观念、审美取向、风俗习惯等因素密切相关的。动物词汇在英汉语言中运用的异同要求我们要尽可能多地了解其语义上的异同, 了解其所承载的文化内涵。在理解和翻译时, 我们要注意两种语言的文化差异, 妥善处理动物词汇所表达的意义, 避免生搬硬套造成原则性错误或闹出笑话。作为英语教师, 我们在掌握了解本民族文化的同时, 还应了解外国文化, 多积累, 这样不仅对拓宽自己的知识面有好处, 更有利于英语教学。
(黑龙江大庆体育运动学校)
参考文献
[1]范文祥.英文合同阅读与分析技巧[M].北京:法律出版社, 2007.
[2]李剑波.论法律英语的词汇特征[J].中国科技翻译, 2003 (2) .
3.《国际会计准则》英文术语解析 篇三
《国际会计准则》英文术语解析
张 宁
(秦皇岛职业技术学院，河北秦皇岛 066000)
会计准则的国际趋同是不可逆转的历史潮流，中国的财务会计也从“国家化”向“国际化”加速迈进。文章以《国际会计准则》中的英文术语为切入点，对其特征与应用进行解析，以帮助会计人员更准确地理解、掌握该准则，同时也希望对会计人员学好会计英语有一定的帮助指导作用。
国际会计准则，英文术语，解析
一 精准阅读《国际会计准则》的重要性
《国际会计准则》(IAS)，又称《国际会计标准》，是国际会计准则委员会(IASC)为提高会计报表资料在国际上的可比性、协调各国会计实务中的分歧而颁布的会计规范，用来对企业经济活动进行指导，在国际范围内被广泛接受[1]。中华人民共和国财政部2006年颁布的《企业会计准则》，进一步加速了我国财务会计与《国际会计准则》趋同的进程。对于从事国际商务活动的股东、投资人、经理、会计人员、审计人员等人来说，熟悉《国际会计准则》，将有助于更好地开展商务活动，并提高经济决策正确性。《国际会计准则》用英文表述，属于专门用途英语，本文致力于从术语的视角对《国际会计准则》进行研究，帮助会计从业人员掌握会计专业词汇的特征，从而更加有效地阅读和理解《国际会计准则》相关文本，同时对那些需要执行《国际会计准则》的财会人员能够有所助益。
二 《国际会计准则》英文术语特征
《国际会计准则》的颁布，符合各利益相关方的需要。它旨在提供透明、可比和高质量的会计信息以帮助信息使用者做出最佳的经济决策。词汇离不开它所处的语言环境，更受其所在专业领域的影响，《国际会计准则》所规范的领域决定了其所使用术语的特征。掌握英文术语的用词特征可以帮助学习者更精准地理解《国际会计准则》。
1.用词狭义、精准
《国际会计准则》中出现的许多术语具有词义单一性的特征，即一个词只代表一个特殊的含义，反之，一个意思只使用特定的词来表达。如assets这个词的意思是资产，指由过去的交易或事项引起的、企业拥有或控制的、能带来未来经济利益的经济资源。在《国际会计准则》中这样的词还有很多。如表1所示：
这些词被广泛应用在《国际会计准则》中，代表着具体而特殊的含义。很显然用词狭义、精准，避免使用含糊不清的词，是《国际会计准则》英文术语的一个明显特征。
2.对义词成对出现
受复式会计系统的影响，大量具有相反的含义，即词义矛盾的会计专业术语成对出现。它们在逻辑上是彼此相对、相互排斥的。会计英语中的debit(借方)和credit(贷方)就是很好的例子——“借方”表示资产的增加、负债的减少等，而“贷方”是指负债和所有者权益的增加和资产减少等。《国际会计准则》中使用的英文术语有很多以这种词义相对的形式存在，它们可以是单个的词也可以是短语。如表2所示：
表2 《国际会计准则》中的对义术语(部分)
一组词义矛盾对应的术语可以充分体现出会计信息的可比性。
3.缩略词凤毛麟角
缩略词(abbreviation)应该说是现代快节奏生活的产物，在会计英语中这类词也很常见。如Bal.是balance的缩写，意思是“余额”； Dr.是debit的缩写，意思是“借方”； Cr.是credit的缩写，意思是“贷方”； CPA是certified public accountant的缩写，意思是注册会计师。此类缩略词在会计英语中还有很多，如AICPA(美国注册会计师协会)、GAAP(公认会计准则)、FASB(财务会计准则委员会)等等。
一般来讲，会计英语中出现的缩略词大体上可以分为三类，即：
1)首字母缩略语(acronym)，来源于希腊文akros 和onyma，意思是将各个单词第一个字母组成新词，它不再将各个字母单独读出，而是可以拼读。如REIT(real estate investment trust——房地产投资信托公司)、VAT(value added tax——增值税)和EBIT (earnings before interest and tax税息前利润)等。
2)缩写(initialism)，它的缩略方法大致与首字母缩略语相同，即用各个词的第一个字母组合起来表示一个新词，而与首字母缩略语不同的是它的发音，不能读成一个单词，而必须读出每一个字母的读音。如CPA(certified public accountant——注册会计师)、FASB(financial accounting standard board——国际会计准则委员会)、GAAP(generally accepted accounting principles——公认会计准则)等。
3)截短词(clipping)，又称“简化词”，即用一个词或一个词组中的部分字母来代替整个词或词组，而构成的新词。如Acct. (account——账户)、Bal. (balance——余额)、Cap. (capital——资本)、Exp. (expenses——费用)、Earn. (earnings——收益)、Dr. (debit——借方)、Cr. (credit——贷方)、Acc. No. (account number——账号)、Acct. Tit. (account title——账户名)等等。
与其他会计英语文本相比较，笔者发现《国际会计准则》较少使用缩略词，而且使用的缩略词中，截短词的使用频率最低。《国际会计准则》的一个重要目的就是为信息使用者提供完整、准确的信息，而保持词汇的完整可以避免由于理解上的混淆而产生的歧义。而且在《国际会计准则》中没有发现使用首字母缩略语的情况，只是有一些词采用了缩写的形式。如IFRS(international financial reporting standards)是指“国际财务报告准则”， IAS(international accounting standards)是指“国际会计准则”等。
三 《国际会计准则》中英文术语的翻译
1.普通词义的引申
众所周知，普通词汇是指在日常生活中普遍用到的一些词，他们有着普遍的、公认的词义，通过研究，笔者发现普通词汇也在会计英语中大量使用，但其词义却发生了变化，有别于其在普通英语中的词义。如：
例1： party在普通英语中有“聚会，政党，一伙人”的意思，而在《国际会计准则》中party一般是指一个主体或与交易相关的某一方，如related party即指“关联方”。
例2： presentation在普通英语中有“陈述、介绍”的意思，而在《国际会计准则》中presentation意思是“列报”[2]，如IAS1—Presentation of Financial Statements 即指“《国际会计准则第1号——财务报表的列报”。
2.赋予普通词新义
在《国际会计准则》中很多普通词汇被赋予新的含义，代表了不同于普通英语中的新意思。如：
例3： interest 在普通英语中有“对… 感兴趣”的意思，而在《国际会计准则》中它的意思是“利息”。像这种被赋予新义的术语在《国际会计准则》中还有很多，如下表3所示：
表3 《国际会计准则》中被赋予新义的术语(部分)
四 会计英语翻译中的原则
根据以上分析，在会计英语的翻译过程中，有一些基本的原则可以借鉴运用。这些原则也是评价翻译质量好坏的基本标准。第一条原则是要忠实于原文。不同于文学翻译，专业技术领域的翻译应该平凡而忠诚地忠实于原著。任意的省略或添加很可能会毁了会计制度的逻辑性。第二条原则是准确性。如果缺乏专业知识，会导致原义的曲解，是很难做到这一点的。如balance sheet(资产负债表)，使用了balance这个词，是因为 “资产=负债+所有者权益”是这张表编制的基础。但没有专业知识的人很可能会将其翻译成“平衡表”或其他，而不是“资产负债表”。 因此，掌握过硬的专业知识是会计英语翻译准确性的基础。第三条原则是一致性。尽管不断有新的会计文献推出，但它们都是会计思想和原则的应用与扩展。可接受的翻译已经固化为一定的标准，因此，译者在会计英语翻译中应该坚持已经固化的标准。改变固有的翻译标准会毁坏翻译工作的可靠性。如owner’s equity可以翻译为“所有者权益”或“债权人的权益”，但在翻译中必须按照多年来沉淀下来的标准，翻译成“所有者权益”。这三条翻译原则可以用于指导会计英语翻译实践工作。
五 结 语
会计是经济发展的产物，与经济密切相关。会计也是一个信息系统，旨在提供准确、及时的会计信息，以帮助信息使用者做出最优决策。因此，对英文会计文本的翻译不仅仅是语言问题，更是经济问题。如果对英文术语理解有失偏颇，就极有可能给企业带来巨大损失。笔者从《国际会计准则》的词汇入手，对其特点及翻译进行了初步分析、归纳与阐述，并提出应用于会计英语翻译的三条指导性原则，希望能对相关的会计从业人员及会计英语爱好者有所助益。
[1] 姚立杰，程小可．国际财务报告准则研究的回顾和展望[J]．会计研究，2011(6)：25-26.
[2] 中国会计准则委员会. 国际会计准则第1号——财务报表列报[M]．北京：中国财政经济出版社，2013：1-2.
Analysis ofIASEnglish Terms
ZHANG Ning
The international convergence of accounting standards is an irreversible historical trend, China’s financial accounting is accelerating to internationalize. Based on the English terms ofIAS, this paper aims to analyze its features and applications. We hope to help the accountant to understand and master the standards more accuracy, and to give the learners some assistance.
IAS，English terms，analysis
2014-04-04
张宁(1979—)，女，河北山海关人，硕士，秦皇岛职业技术学院副教授、会计师。主要研究方向为高校财务管理、财经英语、国际贸易与经济等。通信方式： 58242662@qq.com。
F275; N04
A
4.英文合同(中英文) 篇四
Date:ContractNo.:
买方：(TheBuyers)卖方：(TheSellers)兹经买卖双方同意按照以下条款由买方购进，卖方售出以下商品：
ThiscontractismadebyandbetweentheBuyersandtheSellerwherebytheBuyersagreetobuyandtheSellersagreetoselltheunder-mentionedgoodssubjecttothetermsandconditioasstipulatedhereinafter:
(1)商
品名称:
NameofCommodity：
(2)数量：
Quantity:
(3)单价：
Unitprice:
(4)总值：
TotalValue:
(5)包装：
Packing:
(6)生产国别：
CountryofOrigin:
(7)支付条款：
TermsofPayment:
(8)保险：
iurance:
(9)装运期限：
TimeofShipment:
(10)起运港：
PortofLading:
(11)目的港：
PortofDestination:
(12)索赔：在货到目的口岸45天内如发现货物品质，规格和数量与合同不附，除属保险公司或船方
责任外，买方有权凭中国商检出具的检验证书或有关文件向卖方索赔换货或赔款。
Claims:
Within45daysafterthearrivalofthegoodsatthedestination,shouldthequality,ecificatioorquantitybefoundnotinconformitywiththestipulatioofthecontractexceptthoseclaimsforwhichtheiurancecompanyortheownersoftheveelareliable,theBuyersshall,havetherightonthestrengthoftheiectioncertificateiuedbytheC.C.I.CandtherelativedocumentstoclaimforcompeationtotheSellers
(13)不可抗力：由于人力不可抗力的原由发生在制造，装载或运输的过程中导致卖方延期交货或不
能交货者，卖方可免除责任,在不可抗力发生后，卖方须立即电告买方及在14天内以
空邮方式向买方提供事故发生的证明文件，在上述情况下，卖方仍须负责采取措施尽
快发货。
ForceMajeure:
Thesellersshallnotbeheldreoibleforthedelayinshipmentornon-deli-veryofthegoodsduetoForceMajeure,whichmightoccurduringtheproceofmanufacturingorinthecourseofloadingortrait.ThesellersshalladvisetheBuyersimmediatelyoftheoccurrencementionedabovethewithinfourteendaysthereafter.theSellersshallsendbyairmailtotheBuyersfortheiracceptanceacertificateoftheaccident.UndersuchcircumstancestheSellers,however,arestillundertheobligationtotakeallnecearymeasurestohastenthedeliveryofthegoods.(14）仲裁：凡有关执行合同所发生的一切争议应通过友好协商解决，如协商不能解决，则将分歧提
交中国国际贸易促进委员会按有关仲裁程序进行仲裁，仲裁将是终局的，双方均受其约
束，仲裁费用由败诉方承担。
Arbitration:
AlldiutesincoectionwiththeexecutionofthisContractshallbesettledfriendlythroughnegotiation.incasenosettlementcanbereached,thecasethenmaybesubmittedforarbitrationtotheArbitrationCommiionoftheChinaCouncilforthePromotionofInternationalTradeinaccordancewiththeProvisionalRulesofProcedurepromulgatedbythesaidArbitrationCommiion.theArbitrationcommitteeshallbefinalandbindinguponbothparties.andtheArbitrationf
eeshallbebornebythelosingparties.买方：卖方:
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5.中英文租赁合同 篇五
承租方: (以下简称“乙方”)Tenant: (hereafter called “Party B”)
甲、乙双方就甲方愿意出租，乙方自愿承租房屋之事宜，经双方协商一致，同意签订该房屋正式租赁协议。
This Agreement is made between Party A and Party B in connection with rental of property whereby the following is agreed:
1 房屋 Property
1.1 租赁房屋地址：(以下简称“该房屋”)
Leased Property Address: (hereafter called the “Property“)
1.2 用途：该房屋只供住宅使用。Usage: For residential use only.
1.3 面积：该房屋建筑面积为 平方米。Area: Gross area is square meters.
2 租赁期限 Length of Tenancy
2.1 租赁期限为 壹 年，自 起至 止。
The Property is hereby leased for One year, commencing on and expiring on .
2.2 为避免歧义，双方同意，本协议下甲方向乙方交付该房屋的交房日为 ，起租日为 ，退房日为协议终止日后一天下午2:00前。
To avoid any ambiguity, both parties agree that the handover date of the Property by Party A to Party B is , the rent commencement date hereunder is and the due day for check-out is 2:00PM, the next day of the lease expiring day.
3 租金 Rental
3.1 租金：租赁期租金为每月人民币 元 (大写： 元整 )，其中包含括物业每月管理费人民币 元(大写: )。房屋租赁税金，小区会所家庭会员卡(2成人+2小孩)，有线及正版卫星安装和使用费，电话和宽带安装费。
The agreed monthly rental is RMB (in Words: ), including the monthly management fee RMB (in Words: two thousands twenty-one and thirty-eight cents ).Leasing invoice, clubhouse membership for 2 adults and 2 kids, local cable TV and satellite installation fee and usage fee, internet and telephone installation fee.
3.2 付租方法：首月租金需于双方签好合同后15个工作日内支付。首月租金计自 至 ，金额为人民币 元。甲方收到该租金后的 5个工作日内提供乙方正式租赁发票。
自第二租赁月起租金按自然月结算，甲方需在前一个月的15号或之前给到乙方当月发票原件，乙方应在当月1号前支付当月租金，汇至甲方指定的银行帐号(附件三所示)，支付租金日期以乙方汇出日期为准。末月租金计自 至 ，金额为人民币 元整。
Rental Payment: The rental for the first month of the lease shall be paid within 15 working days after both Parties sign the lease contract. The first month’s rental period is from to and the rental amount is RMB . Party A shall provide an official tax invoice within 5 working days from the date payment is received.
Starting from the 2nd month of the lease term, the rental shall be paid on a calendar monthly basis. Party A shall provide an original official rental invoice to Party B in advance on or before the 15th of every month for the following month’s rental and Party B shall pay each month’s rental to Party A’s bank account (see Attachment 3) before the 1st day of each calendar month. The date of transfer shall be defined as the date of payment.
The rental for the last month period is from to, and the rental amount is RMB .
3.3 所有费用，包括保证金，租金等均以人民币方式支付。
All payments of Security Deposit, rental and management fee and etc. hereunder shall be made in RMB.
3.4 乙方同意按上述规定每月按时支付租金给甲方，如乙方逾期支付超过5个工作日(除国定长假外)，则须缴纳滞纳金给甲方，滞纳金每日按月租金百分之0.5(0.5%)计收直到所拖欠租金和滞纳金一起付清为止。乙方逾期超过30天的，仍未支付当月租金则被视为违约，则甲方有权提早终止本协议并收回该物业没收乙方保证金，乙方仍须支付迟付房租，相应滞纳金及未付的公用事业费。如由于出现不可抗力的情况包括但不限于，如遇银行方面问题或地震、风暴、洪水和火灾等自然灾害袭击，而使乙方不能及时付款，乙方不须支付其逾期付款所产生的滞纳金并不被视为违约行为。
Party B agrees to pay the rental to Party A on time according to the conditions stated above. Where full payment of the rental is delayed for more than 5 working days (except national holiday), Party B agrees to pay to Party A a fine for delayed payment equal to 0.5 percent of the monthly rental per day until any outstanding rental, including late fees, has been paid in full. Should delay of the above rental payment be more than thirty (30) days in arrears and Party B has still not paid the rental, then Party B shall be deemed to have breached the Agreement. Party A reserves the right to cancel this Agreement early without further prejudice. Party A has the right to keep Party B’s Security Deposit, and Party B is still responsible for paying the late rental payment, relevant late fees and any outstanding utilities incurred by Party B. The above-mentioned fines shall not be imposed to Party B in case that any delay of payment is due to reason of Force Majeure including but not restricted to bank strikes, storm, earthquake, flood, and fire that restrict payment transfers directly, and in this case Party B shall not be deemed to have breached the Agreement.
3.5 月租金包括所有有关于该房屋的税金及物业管理费用，甲方应及时支付上述费用。如因甲方不支付或延期支付上述任何款项而导致乙方任何损失、责任或义务的，甲方应当向乙方承担相应的补偿责任，并使乙方免受损害。
The monthly rental includes all the relevant taxes and management fees concerning the Property. Party A shall make timely payments of the above expenses. Party A shall compensate Party B for and hold Party B harmless from any damages, obligations or liabilities incurred by non-payment or late payment of any of the above said expenses by Party A.
4 公用事业费 Fees and Utilities
4.1 租期内，房屋内所有除3.1条款及附件一中租金所包含的费用外，由乙方使用产生的公用事业费及其它使用费等均由乙方承担。
Party B agrees to make full payment of any utility and personal usage fees, except the fees inclusive in the rental in clause 3.1 and Attachment 1, incurred by them at the Property during the lease period as outlined in this Agreement.
4.2 乙方应及时支付由乙方产生的公用事业费及其它使用费，如因乙方不支付或延期支付上述任何款项而导致甲方任何损失、责任或义务的，乙方应当向甲方承担相应的补偿责任，使甲方免受损失。
Party B shall make timely payments of the utility and personal usage fees. Party B shall compensate Party A for and hold Party A harmless from any damages, obligations or liabilities incurred by non-payment or late payment of any of the above said expenses by Party B.
5 保证金 Security Deposit
5.1 本协议下租赁保证金为人民币 (大写： 元整)，乙方需于双方签好合同后15个工作日内以银行转账向甲方支付该保证金。甲方收款后的10个工作日内提供乙方收据。
It is also agreed that Party B shall pay to Party A, a refundable rental Security Deposit of RMB (in words: ). This amount shall be paid via bank transfer within 15 working days after both Parties sign the Lease Agreement, for which Party A shall issue a separate receipt within 10 working days after Party A receives such rental Security Deposit payment.
5.2 如乙方在协议期满时不再续租，乙方同意不会使用保证金抵扣租金。
Upon the expiration of the Agreement, the deposit shall not be used to set off the rental.
5.3 除本协议另有约定之外，甲方应于租赁期限满或提前终止本协议之日起且乙方己清空、点清、并付清所有应付费用的10个日内将 剩余租赁保证金无息退还乙方。
Unless otherwise provided in the Agreement, Party A shall return to Party B the remaining Security Deposit without interest within 10 days after expiration or sooner termination of the Agreement provided that Party B has vacated the Property and settled all related charges.
5.4 如下列情况发生，甲方有权合理地从保证金中扣除以下费用，如保证金不足抵付时，则乙方应负担差额部分。
Party A is entitled to withhold reasonable amount from this Security Deposit required to cover costs in the following situations. Should the Security Deposit not be enough to cover the damage of the Property, Party B shall cover the rest of the cost.
I. 租期内，房屋之一切设备如有因乙方非正常使用而导致的损坏的, 且该损坏的物品已于退房日经甲乙双方签字认可的但乙方未支付该修复费。甲方扣除该修复费必需合理并在抵扣后的三天内向乙方提供正规维修发票原件。
Repairs or damages caused by Party B during the tenancy for which confirmed by both Party A and Party B on the check-out date while Party B has not already paid the repair fee, other than normal wear and tear. The corresponding official invoice shall be provided by Party A to Party B within three days after the deduction of the reasonable repair fees.
II. 乙方在租赁期内所使用(未支付)的电话费或其它使用费等，并在扣除后的三天内给到乙方正规的费用发票。
Any remaining or outstanding utilities and personal usage fees including but not limited to telephone fees or unpaid liabilities. The corresponding official invoice shall be provided by Party A to Party B within three days after such deduction.
5.5 若根据本协议规定，甲方有权在乙方违约的情形下没收该保证金的，则甲方应向乙方提供没收保证金的书面收据。
In the event that Party A is entitled to confiscate the Security Deposit due to the breach of Party B according to the stipulation hereunder, Party A shall provide Party B a written confirmation regarding such confiscation of the Security Deposit.
6 甲方同意遵守以下条款和条件，否则视为甲方违反本协议：
Party A agrees to abide by the following terms and conditions, otherwise Party A is in breach of this Agreement:
6.1 甲方须负责该房屋各种结构之维修费用，如屋顶、天花板、以及主干结构包括墙壁等，并确保该房屋的主干结构处于良好状态。
To be responsible for any repairs required to the roof, ceiling and main structure of the Property including walls, and to maintain these structures in good repair and condition at its own expense.
6.2 待本协议签署后，甲方需在交房日前按照本协议之附件四(该房屋内家具与设备电器清单)提供配备家具与电器设备。
To furnish the Property according to the Attachment 4(Furniture, Furnishings and Appliances Lists) before the handover date, after this Agreement has been signed by both parties.
6.3 租赁期内，除乙方发生违约或不可抗力因素(包括自然灾害袭击或政府政策变动)外，甲方不得无故提前终止本协议，否则甲方除返还乙方支付的保证金(除第5.4.1条和5.4.2条所涉及内容以外)，还需以银行电汇方式支付乙方人民币 元(大写： 元)作为提前终止本协议的赔偿金。
Not to prematurely terminate this Agreement during the lease term, unless a breach or event of force majeure (including Acts of God or of government) has occurred. Should Party A terminate the lease prematurely without good cause then in addition to repayment of the Security Deposit paid by Party B (except as provided in Sec. 5.4.i. And 5.4.ii), Party A agrees to wire transfer
RMB to Party B as the penalty for such early termination of the Agreement.
6.4 在租赁期内, 甲方所提供的家具或是家电由于质量原因或是老损而导致其不能正常运作，甲方同意自担费用为乙方进行维修或更换同等级别或以上的产品.
If any appliances provided by Party A become broken or malfunction due to normal wear and tear during the lease term, Party A will be responsible for repair or replacement to the same standard of appliance or better at its own expense.
6.5 租赁期内，甲方定期对房屋设备进行维修保养。甲方应保证租赁房屋及附件四所列之所有家具、设备和电器的使用安全，且应负责修理和维护租赁房屋和所有上述家具、设备和电器，并保证所提供的家具、设备和电器符合安全性能标准和具备正常使用功能。如需紧急修理，甲方在收到乙方通知后十二小时内需安排人员进场查看和检修，如遇等待专门的第三方维修工作或等待专用的设备零部件的情况，则维修的截止日期为维修工作或零部件到达日，费用由甲方负责(除乙方使用不当造成的维修)。
During the lease term Party A shall be responsible on a regular basis for all maintenance and repairs of the Property. Party A shall guarantee the safety for the use of the Property and all the furniture, equipment and electrical appliances listed in Attachment 4. For emergency repairs, Party A should send someone to inspect the problem within 12 hours of having received notice from Party B. If awaiting repair work by a specialized third party or the delivery of specialized spare parts then the repair / delivery date becomes the due date. Party A shall be responsible for the repair payment at its own expense (except where the maintenance or repair is due to improper use by Party B).
6.6 租赁期内，甲方和/或甲方所指定的代理人如需进入该房屋进行修理或维护、甲方需给予乙方居住人不少于24小时的预约通知，且不得影响乙方居住人的正常生活。除非任何一方认为情况紧急，应该安排甲方和居住人双方都方便的时间进行修理。
During the lease term Party B and the Occupant agree to give Party A and/or his appointed agent(s) access to the Property for repairs and maintenance as needed but without affecting the Occupant’s normal life. Intention to undertake such maintenance will be preceded with no less than __24__ hours prior notice from Party A to the Occupant (unless deemed more urgent by either Party) and shall be arranged at a time convenient for both Party A and the Occupant.
6.7 如因该房屋内的设备、设施发生故障，无法保证乙方正常居住，(因水、电、煤供应公司停止其服务及小区设备设施维护情形除外)，且甲方收到乙方通知后三日内仍无法完成修复的，在该等房屋修复或纠正期间，甲方应提供乙方(A)可替代的具有类似标准的全装修并配置齐全的房屋，(B)服务式公寓或酒店(最高价值人民币 元/天)用于临时居住。如在甲方收到乙方通知后14日内，所涉问题仍无法修复，乙方有权书面通知终止本协议且不承担违约责任，甲方应自收到乙方发出的该等书面终止通知之日后5日内，不计利息全额返还乙方保证金。
Because of the problems of the Property furniture and equipment, the Property becomes uninhabitable, (exclusive the problems of water, electric, gas companies stop service and complex equipment stop service), and Party A can’t fix the problems in 3 days after get notice from tenant, during the aforesaid problem fixing period, Party A should provide either (a) alternative fully fitted and furnished accommodation of a comparable standard , or pay for (b) serviced / hotel accommodation valued at maximum rmb per day while the Property is being repaired. If the Property is not repaired within 14 days after receiving the notice from Party B, Party B has the right to terminate the lease by serving a written notice without being held of and liabilities of breach of this agreement and Party A shall return the security deposit in full amount to Party B within 5 days upon receiving the termination notice of this agreement.
6.8 甲方保留在本租赁期限内出售本出租房屋的权利，但需提前60日向乙方发出书面通知，在此情况下乙方放弃对该物业的优先购买权，此时乙方有权选择(1)终止本协议，甲方应把保证金全款退还(5.4条款涉及的情况除外)以及退还乙方已向甲方支付但尚未使用的租金;或者(2)选择要求继续履行本协议，甲方应确保新业主同意概括承受本协议项下剩余租赁期限内甲方的所有权利及义务，且甲方、乙方及新业主应当签署三方转让协议，明确本协议项下乙方已向甲方支付但尚未使用的租金以及其他任何乙方已付未用费用，以及租赁保证金应当由甲方直接转交至新业主，并由新业主向乙方开具新的租赁保证金收据。若前述三方转让协议未能签署导致乙方无法继续承租该房屋的，则甲方应赔偿乙方由此遭受的全部损失，并双倍返还保证金和所有已付未用的租金及其他费用给乙方。
During the Lease Term, Party A reserves the right to sell the Property, provided a prior 60 days written notice is given to Party B. Under the above conditions, Party B forgoes priority to purchase the said property. Under this the situation, Party B shall have the right to choose to i) terminate the lease and Party A shall return Party B’s Security Deposit in full (except as provided in Section. 5.4) and return any rental which has paid by Party B to Party A but not yet used; or ii) keep executing this Lease Agreement, then Party B shall ensure the new property owner agree to bear all rights and obligations of Party A during the remaining lease term under this Lease Agreement, and Party A, Party B and the new landlord shall enter into a tri-party transfer agreement, which shall clearly stating that all the Security Deposit in full and any rental and other fees which has paid by Party B to Party A but not yet used shall been directly transferred from Party A to the new landlord, and the new landlord shall issue the new receipt to Party B for the Security Deposit. If the aforesaid tri-party transfer agreement is not signed and Party B could not further lease the Premises, then Party A shall bear all the losses for Party B which incurred, and shall double return Party B the Security Deposit and return any rental and other fees which has paid by Party B to Party A but not yet used.
6.9 如甲方自交房日起延迟交付乙方房产壹个月，则视甲方违约，甲方需归还乙方租赁保证金和已支付的租金并另外再支付乙方与该保证金同等金额的赔偿金。
If Party A delays the property handover to Party B for more than one month from the due handover date, then Party A shall be deemed to have breached the contract, Party A should refund the rental Security Deposit, the rental already paid by Party B, and pay an amount equivalent to the Security Deposit to Party B as the penalty.
7 乙方同意遵守以下条款和条件，否则视为乙方违反此协议：
Party B agrees to abide by the following terms and conditions otherwise Party B is in breach of this Agreement:
7.1 乙方承租房屋须按规定用途使用，不可用于规定以外不道德或不合法用途。
To use the named property as per the usage stipulated above only and not to use the Property for any immoral or illegal purpose.
7.2 乙方须全面遵守有关房屋管理公约，履行公约所规定的各项义务，承担违反公约所产生的责任，但前提是甲方应事先向乙方提供该房屋管理公约。
Party B should abide by any rules and/or regulations of the building’s management, and be responsible for breaking the rules/regulations, provided that such rules and/or regulations shall be made available to Party B by Party A in advance.
7.3 租赁期内，除乙方在给予甲方书面通知后，甲方没有在前述6.7条约定的三天内履行其应尽的修复义务之情况外，乙方在第2.1条规定的固定期内不得无故提前终止本协议，否则甲方将有权保留乙方两个月租金之保证金以作赔偿，乙方仍须支付直到实际搬离日的未付租金，滞纳金和公用事业费用及因乙方或居住人或乙方指定进入该房屋的人疏忽而导致的损坏所产生的费用(除正常损耗外)。
Not to prematurely terminate this Agreement, unless a breach has occurred by Party A and has not conducted the reparation obligation within 3 days of written notice having been delivered to Party A stipulated in Article 6.7. Should Party B terminate the lease prematurely without good cause during the fixed lease term as specified in Clause 2.1 hereunder, then Party B shall forfeit the Security Deposit in full and will still be held accountable for the rent until the physical checkout date, late fees, utilities and costs for repairing any damages (except for normal wear and tear) accrued and/or caused by Party B, the Occupant or persons authorized by Party B or the Occupant to enter the Property.
7.4 乙方不得擅自将房屋转租给第三方，或与第三方合租、分租。若乙方需将该房屋转租给Nike的关联公司或其员工，需提前书面通知甲方并与甲方和新的承租方签订转租协议。
Party B shall not to sub-let or part with the possession of the named Property to another third party. However, Party B can assign the Property to an associated Party affiliated to Nike or its staff. In this case, Party B should provide Party A a prior written notice, and sign a transfer agreement with Party A and the new tenant.
7.5 乙方不得在该房屋内，收藏政府违禁之物品，举凡军械、火药、硫磺、汽油，及挥发性之化工原料，或有爆炸之危险物品，均不得陈放该房屋内外任何地方，否则违反中国法律或地方律令，一切后果由乙方负责。
Not to store arms, ammunition or unlawful goods, gun-powder, kerosene or any explosive or combustible substance at the named Property, and to be answerable and responsible for any consequence of any breach of local Ordinances or Chinese laws.
8 房屋的使用要求Property Use Guidelines
8.1 乙方须正确使用该房屋内甲方所提供之家具，装置及设备, 确保退还时仍处于良好状态，正常损耗除外。
Maintain the interior of the named Property, including all furniture, fixtures and fittings provided by Party A, such that the Property can be returned to Party A in good condition (but considering normal wear and tear) and state of repair as at commencement of the lease.
8.2 乙方应采取所有合理预防措施来保护出租房屋的内部设施以防其受到暴风雨(雪)和其它恶劣气候条件的侵害，且一有此种恶劣气候条件下，乙方即应采取适当行动，例如，包括但不限于所有的外部门窗锁牢或关牢等。
Party B shall take all reasonable precautions to protect the interior of the Property against damages from storms and other adverse weather conditions and shall, upon threat of such weather condition, take appropriate action, such as, but not restricted to, ensure that all exterior doors and windows are securely locked or closed.
8.3 乙方应爱护并适当使用租赁房屋。如果由于乙方或乙方的任何雇员、代理、访客或被邀请人对租赁房屋的不适当使用造成租赁房屋的任何损害或损失，乙方应及时通知甲方，甲方将安排修复该等受损财产。由此发生的合理费用由乙方承担。
Party B shall take care and make proper use of the Property. If Party B or any employee, agent, visitor or invitee of Party B has caused any damage or loss to the Property due to its improper use of the same, Party B shall immediately inform Party A, who will then arrange for repair of such damaged properties. The reasonable expenses incurred there from shall be borne by Party B.
8.4 乙方居住人需通知甲方并在其协助下在房屋墙上挂画或艺术品以保护墙面和艺术品并避免墙壁内部电线和管道被破坏。
Party B’s occupant should notify and allow Party A to assist in hanging pictures / artwork on the wall so as to minimize damage to (a) avoid damage to internal wiring and plumbing, and to (b) minimize damage to walls and paintwork.
8.5 遗弃物品Abandoned Items
当本协议到期时，乙方应将该物业连同本协议所有的附件中所列清单中的家具及设备归还给甲方。除非甲方同意，任何该物业内乙方遗留的物件，甲方可通知乙方将其清理，如通知后的五个工作日内乙方仍未清理，甲方有权将其视为乙方遗弃之物品，可自行处理并有权从乙方所付之保证金中扣除因此而产生的合理费用。
Party B shall return the Property, fixtures and fittings together with all items as detailed on the attachments of this Agreement to Party A when the Lease Term expires. Unless otherwise agreed by Party A, Party A shall notify Party B of any items left in the Property by Party B. If after 5 working days Party B has not removed these items then they shall be deemed to have been abandoned and Party A shall have the right to dispose of the items and deduct any reasonable costs for doing so from Party B’s Security Deposit.
9 不可抗力Force Majeure
9.1 如由于出现不可抗力的情况包括但不限于，如遇地震、风暴、洪水，火灾等自然灾害袭击，而使该房屋内任何设施不能正常运行，或水、电、煤气、冷暖气供应中断时，或房屋出现自然损坏，或由于结构不稳定而无法居住，则甲方不负任何责任。而乙方不用支付在此无法居住期间的租金直到该房屋修复为止。
Should any part of the Property including its facilities or the building within which the Property is located, become damaged or destroyed by force major, including but not restricted to storm, earthquake, flood, fire or should the Property or the building within which the Property is located, be found to be structurally unstable or illegal, Party A shall not be responsible, and Party B is not liable for any rental from that point onward until the building is again fit for habitation.
10 书面通知 Written Notice
10.1 与本协议有关的任何通知可以书面文件形式邮寄或传真或电子邮件至附件三所示之另一方地址。通知收到时间以书面通知邮件寄出后或挂号信或快递方式寄出至指定地址之日起5天内视为送达。任一方有权变更邮寄地址或传真号码，但须提前5天通知另一方。
Any notice under this Agreement shall be in writing, in Chinese and English, and shall be delivered by mail, fax or email to the address of the other Party set forth in Attachment 3. Notices shall be deemed given after the written notice has been sent via email or 5 days after the written notice has been sent by either EMS or Registered Post. Both Parties have the right to change the mailing address or facsimile number providing they give 5 days notice.
11 附件 Attachments
11.1 所有关于本协议的附件、附加条件、修正及修改条款都必需经过甲乙双方的正式授权代表人协商同意并签字。经过甲乙双方协商签字的部分是本协议不可分割的组成部分，拥有本协议同样的法律效应。
All annexes, attachments, amendments, supplements and alterations to this Agreement shall be made in writing and signed by the duly authorized representatives of both parties upon the agreement reached between both parties through consultations. They shall form integral parts of this Agreement and have the same force as this Agreement itself.
12 仲裁Arbitration
12.1 任何有关于此协议的不同意见及争议，双方都应尽可能协商解决。如有任何异议，任何一方应尽快书面通知另一方，以便及时更改本协议及解决问题。
Any differences or disputes arising from this Agreement or from agreements regarding its performance shall be settled by an amicable effort on the part of both parties to this Agreement. An attempt to arrive at a settlement shall be deemed to have failed as soon as one of the parties to this Agreement notifies the other party in writing.
12.2 如果甲乙双方无法在30天内就争议达成一致，任何一方均可将该争议提交给中国国际经济贸易仲裁委员会上海分会由仲裁庭任命独任仲裁员予以裁决，仲裁裁决为终局。
Failed to reach an agreement within 30 days, either party shall have the right to submit the case to China International Economic and Trade Arbitration Commission Shanghai sub-commission (“CIETAC”) for arbitration by a sole arbitrator appointed in accordance with the rules. The Award shall be final.
12.3 仲裁和开庭地点应为上海。如果仲裁规则没有规定，则适用中华人民共和国程序法。仲裁语言为中文。
The place of arbitration shall be Shanghai. The procedural law of the PRC shall apply where the rules are silent. The language of the arbitration shall be Chinese.
12.4 仲裁者应出示书面仲裁结果，仲裁委员会应决定关于因仲裁而发生的费用。
The arbiter’s award shall be substantiated in writing. The arbitration tribunal shall decide on the matter of costs of the arbitration.
13 协议终止 Termination of Agreement
13.1 双方同意在本协议到期时自动终止，若双方希望续约，可签订新书面协议。
Both parties agree that this Agreement will be automatically terminated on its expiration, and both parties shall enter into a new written agreement if they so wish.
13.2 如甲、乙双方任何一方不再续租本协议，在租赁期的最后两个月内乙方居住人需允许甲方或其授权代理人带领有意向的租客或购买者看房。甲方须至少提前24个小时给居住人通知且不影响居住人的正常生活。
If either Party A or Party B does not intend to renew the Agreement, during the last two months of the Lease Term Party B’s occupant agree to enable Party A and/or his appointed agent(s) to show the said premises to prospective tenants or purchasers. Intention to undertake such viewing will be preceded with no less than 24 hours notice from Party A to the Occupant, but without affecting the Occupant’s normal daily life.
14 续签新租赁协议 Renewal of Agreement
14.1 甲方同意授予乙方第 二 年的优先承租权。乙方需在本协议到期日前二个月内以书面形式通知甲方是否续租。若乙方提出续租，则双方可以重新商讨租赁协议条款和租金，
Party A agrees to give Party B first right of refusal should Party B want to renew the lease for a second year. Party B agrees to give Party A no less than (2) months written notice prior to the expiration of this lease should Party B intend to renew the lease for a further period. If such an offer is made to Party A then it is agreed that the conditions and rental can be negotiated
between the two Parties, who will then enter into a new written contract.
14.2 除甲方同意乙方续租外，乙方应在本协议的租期满后的退房日返还该房屋，未经甲方同意，逾期返还该房屋的，自退房日起，乙方应按人民币3420天向甲方支付该房屋占用费。
Except in the instance when Party A agrees for Party B to renew this Agreement, Party B shall return the Property at the date for check out following the expiration date of the lease term. In case Party B fails to return the Property at the date for check-out without Party A’s consent, Party B shall pay RMB3420 (double the average daily rental) per day for the occupation fee of the Property beyond such date for check-out.
15 协议 Agreements
15.1 本协议一式四份，甲方和见证方各执一份，乙方执二份。
There are four originals of this Agreement. Party A, Party B and the witness will each hold one copy and Party B will hold two copies.
15.2 本协议以中、英文书写，中英文条款及意思如有不一致之处而引起双方争议的以中文版的条款为准。
This Agreement shall be written in English and Chinese. In the event of any inconsistency between the English and Chinese versions, the Chinese version shall prevail as the official version.
15.3 本租赁协议表示双方对此房屋目前出租的情况完全的理解，同意。本协议将不被修改或只在书面契约下由双方进行适当地修改。如果上海有关政府机关要求任何的标准租赁协议，本协议将为标准租赁协议的补充并以本协议为准，本协议附件是本协议不可分割的组成部分。
This Agreement represents the entire understanding and agreement between the parties hereto relating to the lease of the Property. This Agreement shall not be amended or otherwise modified except by a written instrument duly executed by both Parties. In case any standard lease form is required by the relevant government agency in Shanghai, this Agreement shall supplement and prevail over that standard lease form. The attachments shall form integral parts of this Agreement.
15.4 甲乙双方应各自承担与本租赁协议有关的印花税。
Party A and Party B shall bear the stamp duty in connection with this Agreement respectively.
经甲方、乙方和见证方协商, 同意遵循以上协议之内容和条款,本协议从签约之时开始生效。
This Agreement is valid from the date of signing below. We the below named parties understand, accept and agree to abide by the lease terms and conditions as contained above.
甲方：Party A: 乙方： Party B:
签署及盖章：Signature and stamp: 签署及盖章：Signature and stamp:
见证方：Witness:
(本公司以下签字代表在此见证双方本人或授权代表签署本租赁协议)
The undersigned representative of us witnessed the execution of this Agreement by both parties or their respective delegates.
签署及盖章： Signature and stamp:
6.担保合同中英文对照 篇六
担保协议Guarantee Agreement 担保合同，（适用于银行担保项下）(Applicable to Bank Guarantee)
1.作为委托人的（以下称“委托人”）和
2.作为保证人的XX银行股份有限公司
（以下称“保证人”）签署。
This Guarantee Agreement(hereinafter referred to as the “Agreement”)is made and entered into as of
(M/D/Y)between
as the Client(hereinafter referred to as the “Client”)and
Branch, China XXXX Bank as the Guarantor(hereinafter referred to as the “Guarantor”).□本协议构成委托人与保证人签订的编号为
年
字第号的《授信协议》（下称《授信协议》）的组成部分（本条适用的，在□中打“√”）。
The Agreement constitutes an integral part of the Credit Extension Agreement [20 ] No.(hereinafter referred to as the “Credit Extension Agreement”)between the Client and the Guarantor(if this paragraph applies, please click “√” in □).鉴于： Whereas 1.委托人或被担保人
（以下简称被担保人）与
于
****年**月**日签署了总金额为
币
的编号为的关于
的合同/
标书（以下简称“合同”），或委托人或被担保人参加了招标书编号为
关于
项目的投标（以下简称“投标”）；
1.The Client or the Guaranteed
(hereinafter referred to as the “Guaranteed”)signed No.Contract on
/
Bid Document totaling
(Currency)
(hereinafter referred to as the “Contract”)with
on
(M/D/Y), or the Client or the Guaranteed participated in the tender for
Project with Bid Document No.(hereinafter referred to as the “Bid”);
2.委托人申请保证人为委托人或被担保人开立上述合同或投标项下以
为受益人（以下称“受益人”），金额
币，编号为
的保函/备用信用证（下称“保函”）。
2.The Client applies to the Guarantor to open No.Letter of Guarantee/Stand-by LC(hereinafter referred to as the “Letter of Guarantee”)with an amount of
(Currency)
under the above Contract or Bid for the Client or the Guaranteed with
as the Beneficiary(hereinafter referred to as the “Beneficiary”).保证人同意应委托人申请按如下条件为委托人或被担保人向受益人开具上述保函：
The Guarantor agrees to issue the above letter of guarantee in favor of the beneficiary for the Client or the Guaranteed upon request of the Client on the following terms and conditions: 第1条
在保证人开立保函之前，委托人应根据保证人的要求：
Article 1 Before the Guarantor issues the letter of guarantee, the Client shall upon request of the Guarantor: 1.1 向保证人提供下列保障（以下项目根据实际情况打“√”选择）：
1.1 Provide the Guarantor with the following security(please click “√” according to facts):
□1.1.1 在保证人处开立保证金账户（保证金账号为以保证金存入时甲方系统自动生成的帐号为准），存入金额为
币的保证金，作为委托人履行本协议项下各项义务的质押担保，以备受益人索赔时偿付；和/或
□1.1.1 Open a guarantee fund account(A/C is generated automatically by Party A’s system when the guarantee fund is deposited)with the Guarantor, and deposit a guarantee fund of
(Currency)
as a pledge guarantee for the Client to perform each obligation under the Agreement, and indemnify the Beneficiary at the time of claim;and/or □1.1.2经保证人认可的企业法人、其他组织或自然人向保证人签发以保证人为受益人的不可撤销反担保书；和/或
□1.1.2 Have any corporation, or other organization or natural person recognized by the Guarantor issue the Guarantor with an irrevocable letter of counter guarantee in favor of the Guarantor;and/or □1.1.3以保证人接受的抵押物或质物抵(质)押给保证人，以作为偿付担保。双方另订抵（质）押合同。（做删除标记）
本合同为《授信协议》项下具体合同的，本条款不适用，本合同项下债务自动纳入与保证人签署了最高额抵/质押合同或向保证人出具了最高额不可撤销担保书的担保人的担保范围。
If the Contract is a particular contract under the Credit Extension Agreement, this Article will be inapplicable, and the obligations under the Contract will be automatically included into the scope of undertaking by the undertaker signing a maximum mortgage/pledge contract with the guarantor or issuing the guarantor with a maximum irrevocable letter of undertaking.1.2应保证人要求向保证人提供下列文件的正本或经委托人法定代表人签字并加盖公章证实为真实和完整的副本；
1.2 Upon request of the guarantor, provide the Guarantor with the original copies of the following documents or the duplicate copies signed by the legal representative of the Client and stamped with the official seal for proof of authenticity and integrity;1.2.1委托人及/或被担保人的营业执照；
1.2.1 The business license of the Client and/or the Guaranteed;1.2.2委托及/或被担保人的公司章程；
1.2.2 The articles of association of the Client and/or the Guaranteed;1.2.3委托人全体现任董事名单及签字样本；
1.2.3 The name list and the specimen signature of all the current directors of the Client;1.2.4同意委托人签署并执行本协议的委托人的董事会决议；
1.2.4 The resolution of the board of directors of the Client approving the Client to sign and execute the Agreement;1.2.5委托人或被担保人与受益人签署的合同；或受益人的招标文件，投标人的投标文件；（做删除标记）
1.2.6委托人的上年度财务报表及审计报告书，以及申请前一个月的财务数据；
1.2.6 The Client’s financial statements and auditor’s report for the last year, and financial data for the month before the application;1.2.7抵押物或质物的权属证件（若有抵押物或质物时）；（做删除标记）1.2.8保证人要求的其他资料。
1.2.8 Other materials as requested by the Guarantor.上述手续或材料以保证人实际要求的为准，并且为保证人应享有的权利而非义务，有关手续或材料是否完全齐备对本协议效力不构成影响。
The provision of the above formalities or materials shall be based upon the actual request of the Guarantor, which is a right entitled to but not a duty assumed by the Guarantor, and their completeness and fullness will not affect the legal force of the Agreement.华译网翻译公司提供专业担保合同翻译服务。Shanghai Chinese consecutive interpretation service 华译网翻译公司提供专业同声传译服务。
第2条
委托人在此向保证人声明、承诺和保证如下：
Article 2 The Client hereby makes a declaration, commitment and warrant to the Guarantor as follows: 2.1委托人为依照中华人民共和国法律正式成立及有效存在的商事主体，有充分的民事行为能力签订和履行本协议；
2.1 The Client is a commercial subject legally incorporated and validly in existence under the laws of the P.R.of China, and has full civil capacity to sign and perform the Agreement;2.2委托人有合法的资格签署及履行本协议，签订和履行本合同已获得董事会或任何其他有权机构的充分授权；
2.2 The Client is eligible to sign and perform the Agreement, and has obtained the full authorization of the Board of Directors or any other competent authorities to sign and perform the Contract;2.3 委托人或被担保人有合法资格与受益人签署合同，有足够的能力履行与受益人签署的合同；委托人保证委托人或被担保人履行与受益人签署的合同，并有义务及时向保证人通报履约情况及出现的问题；
2.3 The Client or the Guaranteed is eligible to sign the Contract with the Beneficiary, and has full capacity to perform the Contract signed with the Beneficiary;and the Client undertakes that the Client or the Guaranteed shall perform the Contract signed with the Beneficiary, and has duty to inform the Guarantor about the performance of contract and any issue arisen in due course;2.4 委托人接受和认可保证人向受益人开立的保函的内容；
2.4 The Client accepts and acknowledges the contents of the letter of guarantee issued by the Guarantor to the Beneficiary;2.5 委托人保证不使保证人因为开具保函而蒙受任何损害和损失；
2.5 The Client undertakes to protect the Guarantor from any damage or loss as a result of issuing the letter of guarantee;2.6 委托人无条件地同意保证人按有关法律规定及/或在无其他约定的情况下按办理保函项下的一切事宜，并承担由此产生的责任；
2.6 The Client unconditionally agrees the Guarantor shall handle any matters under the letter of guarantee according to the relevant provisions of the laws except otherwise stipulated, and assume any liability arisen therefrom;2.7委托人保证当受益人向保证人索赔时，委托人无条件承担第一位付款责任；
2.7 The Client undertakes that where the Beneficiary claims against the Guarantor, the Client shall unconditionally assume the primary liability for payment;2.8委托人保证保函项下的项目符合国家有关法律法规的规定，由于项目本身而产生的一切经济和法律责任由委托人承担，与保证人无任何关联；
2.8 The Client undertakes that the project under the letter of guarantee conforms to the provisions
of the laws and regulations of the state, and any economic and legal liability arisen from the project itself shall be only borne by the Client, but have no relationship with the Guarantor;2.9委托人同意按本协议规定，按期足额支付上述保函项下的依照保证人要求应付的各项费用；
2.9 The Client agrees to duly pay in full any expenses payable under the above letter of guarantee upon request of the Guarantor according to the provisions of the Agreement;2.10 委托人同意保证人仅有义务审核保函项下受益人提交的索赔文件、单据或证明（以下统称“索赔文件”）的表面真实性，而不对索赔文件所述事实的真实性负任何责任；
2.10 The Client agrees that the Guarantor only has duty to examine the apparent authenticity of the claim documents, vouchers or certificates(hereinafter uniformly referred to as the “claim documents”)submitted by the Beneficiary under the letter of guarantee, but assume no liability for the authenticity of the facts stated in the claim documents;2.11委托人同意当因汇率波动或可能发生波动或保函修改等原因导致保证金账户资金不足时，将按保证人的要求不时存入足额资金，该资金自存入保证金账户之日起视为特定化并移交保证人占有，作为委托人履行本协议项下各项义务的质押担保；
2.11 The Client agrees to deposit adequate fund from time to time upon request of the Guarantor where the guarantee fund account falls short due to any movement or would-be movement of exchange rates or any amendment to the letter of guarantee, and such fund shall be deemed as designated and handed over to the occupancy of the Guarantor as of the date when it is deposited into the guarantee fund account as the pledge guarantee for the Client to perform each obligation under the Agreement;2.12 委托人同意在办理保函业务时，如邮电、电讯传递过程中发生的任何延误、遗失、残缺或其他差错，保证人无须承担责任；
2.12 The Client agrees that the Guarantor shall assume no liability for any delay, loss, defect or other error incurred in the process of posts and telecommunications transmission at the time of handling the guarantee business;2.13 委托人保证按季向保证人报送贷后检查所需财务数据及与保函业务相关的资料。
7.浅谈英文商务合同的写作技巧 篇七
写作合同之前的准备工作十分重要, 要确定合同的写作提纲, 重要的问题要考虑周全, 避免遗漏。可以要求客户列出合同交易的要点, 也可以说是合同的清单、目录或概述, 还可以在办公室的电脑中或是在网上搜索类似的合同范本。可以在电脑中搜寻类似的合同范本, 要么是你给其他客户准备的, 要么是你和其他律师共同协商起草的, 使用这些旧合同可以节省时间和避免打印错误。
一、起草合同时应注意的问题
在确定了合同的写作提纲之后, 就可以开始正式的写作了。在起草时, 要注意一些细节问题, 这些内容可能会影响到合同的法律效力。标题上注明“Contract” (合同) 字样, 如果你的客户需要合同, 就要注明是合同, 如果想让你的文件成为具有法律效力的合同, 就要在标题中注明“合同”字样。一般来说起草合同要尽量写短句子, 因为短句子比长句子更容易理解, 不容易产生误会, 意思也更清楚、明了。
在合同的写作中, 要多用主动语态, 少用被动语态。相对而言, 主动语态的句子更简短, 措词更精练, 表达更明白。让我们来看一个例子, “Sellers shall sell the Property to Buyer” (卖方将把此物卖给买方) 和“The Property shall be sold to Buyer by Seller.” (此物将被卖方卖给买方。) 显然, 前者要比后者更简洁、明了。
二、注意合同的措辞, 要准确、清晰, 避免歧义
合同中的用词要严谨, 意思应该清楚, 不要用“Lessor”and“Lessee.” (“出租人”和“承租人”) , 这对一个租赁合同来说是不好的别称, 因为他们容易被颠倒或者出现打印错误。可以用“Landlord”and“Tenant” (“房东”和“租户”) 来代替他们。要把握的一条原则是, 在整个合同中, 对合同一方只能用一个别称。
使用术语“herein” (本文, 也可译为“在这里”) 时要注意, 为了避免含糊不清, 使用“本文”时最好特别申明一下“本文”是指整个合同, 还是指其所在的某一段落。
如果你想用“including” (包括) 这个词, 就要考虑在其后加上“but not limited to…” (“但不限于……”) 的分句, 除非你能够列出所有被包括的项, 否则最好用“但不限于……”的分句, 来说明你只是想举个例子。
三、掌握一些英文合同常用语句
合同中有些语句是模式化的, 在大多数的合同中都会出现, 在平时的学习和工作中, 可以积累一些这样的语句, 也可以直接从现成的合同文本中引用, 比如:
The contract is made out in English and Chinese languages in quadruplicate, all texts being equally authentic, and each Party shall hold two copies of each text.
(本合同用英文和中文两种文字写成, 一式四份。双方执英文本和中文本各一式两份, 两种文字具有同等效力。)
The contract shall be valid for 10 years from the effective date of the contract.On the expiry of the validity term of contract, the contract shall automatically become null and void.
(本合同有效期从合同生效之日算起共10年, 有效期满后, 本合同自动失效。)
The outstanding claims and liabilities existing between both parties on the expiry of the validity of the contract shall not be influenced by the expiration of this contract.The debtor shall be kept liable until the debtor fully pays up his debts to the creditor.
(本合同期限届满时, 双方发生的未了债权和债务不受合同期满的影响, 债务人应向债权人继续偿付未了债务。)
参考文献
[1]黄始谋:《漫谈商务英语合同的翻译和理解》, 《商场现代化》, 2007, (13) 。
[2]黄始谋:《漫谈商务英语合同中的介词和介词短语使用特点》, 《商场现代化》, 2007, (08) 。
[3]张慧清:《商务英语合同中的名词化结构及其语篇功能》, 《长沙大学学报》, 2007, (04) 。
[4]莫再树:《商务合同英语的词汇特征》, 《山东外语教学》, 2003, (06) 。
[5]王友琴:《商贸英语合同写作特点与翻译探析》, 《牡丹江大学学报》, 2007, (10) 。
8.国际合同中英文 篇八
浙江大学外语教学传媒研究所执行副所长陆建平自2007年开始对我国学术期刊英文版和中文学术期刊英文摘要进行语言与编校质量分析研究，并撰写了题为“编校是中国学术期刊国际化的瓶颈?”一文，发表在浙大学报B辑生物医学与生物技术(英文版)2011年6月号。该文描述了我国学术期刊英文编校质量现状并提出改进建议。同年该文被SCI收录，2012年被BioMedLib评为2011年度学术期刊研究领域最具影响力的十篇文章之首。
BioMedLib是国际生物医学方向的搜索引擎，在MEDLINE数据库发表的数万篇论文中自动评出所在领域中发表的十大最佳论文(Top 10)。BioMedLib目前主要由美国明尼苏达大学生物医学图书馆负责研发和管理，其目的是评价某篇论文在某一具体领域内的影响力。该搜索引擎于2012年5月30日发布的2011年全球学术期刊研究领域最具影响力的十大论文之首为陆建平在浙大学报发表的文章，说明我国学术期刊英文编校质量已经引起国际学界的高度关注。
《时尚知道》双频开播APP上线让时尚无处不在
本刊讯(记者王化兵)7月24日，《时尚知道》双频道开播及APP上线发布会在北京举行，时尚传媒集团总裁刘江，出版副总裁瘦马，战略副总裁张扬正，中央人民广播电台文艺之声、都市之声频率总监孟昕等出席了本次活动。时尚传媒集团正式宣布，继2011年时尚传媒集团携手中央人民广播电台推出国内第一档时尚广播节目——《时尚知道》后，2012年(《时尚知道》全新升级，更具时尚娱乐意味的姊妹篇亮相央广文艺之声FM106.6周一至周五18：00-19：00黄金档。与此同时，《时尚知道》广播APP应用也于两周之后正式上线。
酒会以曹云金和郝云的互动脱口秀开场，启动了现场嘉宾的听觉神经，歌手查可欣施展歌喉，锐舞天后爱戴倾情表演，更从听觉、视觉上奉上了一道美味大餐，整个酒会的场面可谓轻松、活跃。时尚传媒集团总裁刘江致辞表示：“时尚就是一种创造力，一种生活态度，可以看也可以听，《时尚知道》用声音的方式带给受众更美好的生活，创造的是一种可以深入人心的时尚声音。”
《时尚知道》作为国内第一档时尚生活方式节目，自2011年2月28日在FM101.8每晚21：00-22：00开播以来，广受听众的喜爱。2012年，《时尚知道》全新姊妹篇的开播，以另一种幽默互动的新姿态横空出世，更具娱乐化地解读“百味时尚”。酒会上还详尽展示了《时尚知道》APP的精彩内容和丰富体验。它拥有三大特色：首先，实现了FM106.6和TOP FMl01.8全天候在线收听；其次，《时尚知道》APP全屏幕显示炫彩时间背景，将其“用色彩调节声音的随身电台”的定位展现得淋漓尽致；再者，最具特色的是，《时尚知道》APP内容素材将更为丰富和有料。
《时尚知道》傍晚黄金档开播和《时尚知道》APP的上线，使得国内传媒行业领军者，时尚传媒集团涉足领域更为多元丰富，成为中国首家时尚声音的内容供应商，更深度践行了时尚传媒集团向全媒体时代全面进军的战略布局。
《幼儿画报课堂》全新改版玩具刊
本刊讯另类、别致甚至有几分怪异、好玩的玩具刊，是高科技的一种展现，是综合国力的特殊显示，也是编者对中国小朋友浓郁爱心与责任心的凝聚。让孩子们在游戏中阅读，在快乐中发展和发现，在动手动脑中培养自己的想象力。同时，借助玩具刊，孩子们藏起、贮存起童年给予自己珍贵的馈赠，从而使他们的人生更丰富多彩。
《幼儿画报课堂》玩具刊，就是针对幼儿“喜欢玩”的这一特点而设计的刊物。玩具刊，既是刊，又是玩具，比一般的幼儿刊物对孩子有更大的吸引力。这是一本与众不同的刊物，读者对象是三岁到六岁的孩子，这个年龄段的孩子有着旺盛的求知欲，好奇，好动，好学，动手，动脑，动嘴，可以说《幼儿画报课堂》这一玩具刊，填补了低幼期刊的某些空白，同时以大胆创新的方式，为小读者们提供了健康成长的一块园地与苗圃。
《幼儿画报课堂》每月有3本刊：快乐故事刊是故事和游戏相结合，学习游戏两不误；认知游戏刊注重学习，是适合3-6岁幼儿有规律地进行学习的刊；神奇魔术刊注重好玩，每月不同的刊物形式，每月不同的玩法。同时，每月随刊赠送DVD光盘、好玩的小玩具、好看的贴纸等。