英文法律文件翻译的部分术语小结（银行，金融方面）
这两个月里做了一些英文法律文件的翻译，遇到过一些法律、会计方面的术语的障碍，今天就其中一小部分术语的翻译做了一个小结。
Advance 放款
Principal amount本金
Money borrowed or raised 借用或筹措的款项
Bond, note, loan stock, debenture or similar instrument 债券/票据/贷款股票/契据或类似支付凭证
Acceptance credit 承兑信用证
Documentary credit 跟单信用证
Commercial paper facilities 商业票据贷款
Deferred payments for assets or services acquired 就所取得的资产或服务的延期付款
Guarantee 保证，保函
Bonds 保函
Standby letter of credit 备用信用证
Charge: 担保权利
Mortgage,charge,pledge,lien, encumbrance, hypothecation 按揭，抵押，质押，留置，不动产抵押，债务负担
Commitment 承诺额
Current assets 流动资产
working capital 流动资本
Stock in trade 存货
Work in progress 在建工程
Valued at the lower of cost or market value 按照成本或市场价值法二者中较低者核定的
The value of debts owed and arising out of the ordinary course of business after making proper provision for bad and doubtful debts 在正常经营中发生并持有的债权在提取了适当的坏帐及呆帐准备后的价值
Marketable securities 可流通证券
Audited balance sheet 经审计的资产负债表
Current liabilities 流动负债
Current creditors 流动债权
Proposed dividends 准备分配的红利
Consolidated tangible net worth 合并有形资产净值
Consolidated capital reserve 合并资本储备
Revenue reserve 收益储备
Share premium account 股本溢价帐目
Capital redemption reserve fund 股本回赎准备金
Profit and loss account 损益帐目
If not otherwise deducted 如果未以其他方式扣除
Distribution right 经销权
Debit balance on profit and loss account 损益帐户的借方余额
Book value 帐面价值
On or before 截至
Deducting therefrom (if included) any amount included in such consolidation attributable to minority interests 扣除上述合并报表中属于少数权益的任何款项（如有）
Lawful currency 法定货币
Depreciation 折旧
Amortisation 摊销
Earnings before interest and tax 息税前利润
Inland Revenue Ordinance of Hong Kong 香港税务条例
Money Lenders Ordinance of Hong Kong 香港放债人条例
Prospective event of default 预期违约事件
With the giving of notice 随着通知的发出
The passage of time 时间的推移
The forming of any necessary opinion 任何必要意见的形成
Extended repayment date 展期还款日
Commissions 佣金
Capitalized interest 资本化利息
Finance lease 融资租赁
Debt securities 债券
Original issue proceeds 原始发行价款
contingent 或有的
franchises 特许权
hire 租用
lease 租赁
administrative tribunal 行政裁判机构
injunction 强制令
body corporate 法人实体
body incorporate 非法人实体
judicial person 法人
subdivision 下属机构
tax 税
levy 税赋
duty 税项
charge 收费，担保
impost 征费
fee 费用
deduction 扣减
withholding 预提
on-lending 转贷
drawdown 提款
financial close 融资关闭
availability period 提款期
voluntary prepayment 自愿提前还款
priority of payment waterfall 付款顺序
presentation and warranty 陈述与保证
condition precedent 先决条件
financial covenant 财务承诺
interest margin 利差
roll over 以新还旧（借新债还旧债）
set off 抵销
on demand 一经要求即
rights（权利）、privileges（特权）、concessions（特许）、licences（许可）
secret processes 秘密工艺
good offices 斡旋
action 诉讼
alienation 转让
assign 让与
avoidance 宣告无效
consideration 对价，约因
construction 解释
defence 抗辩（理由）
determination 确定 终止
discovery 调查证据
dishonour 拒付
distress 扣押货物
equity 股份
execution（合同等的）签订
infant 未成年人
limitation 时效
omission 不作为，不行为
prejudice 损害
satisfaction 清偿，补偿
specialty 盖印合同
company chop 公司公章
subject matter 标的物
damage 损害
damages 损害赔偿金
Service of process 诉讼文件的送达
process agent 诉讼文书代收人
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。
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