Where enterprises with foreign investment were registered with the State Administration for Industry and Commerce before the promulgation of the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter called the Tax Law), the enterprise in question shall pay income tax at the rates provided for therein.
注釋：
（1） the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises：中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法。
（2） at the rates provided for therein：按稅法規(guī)定的稅率 therein：in the Tax Law
參考譯文：
在《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》（以下簡稱稅法）公布前已經辦理工商登記的外商投資企業(yè)，該企業(yè)應按稅法規(guī)定的稅率繳納所得稅。
例7
Where the Borrower has full power and authority to enter into this Agreement, to make the borrowings, to execute and deliver the Note and to incur the obligations provided for in this Agreement and therein, all the actions in question shall, properly and necessarily, be authorized by legal persons.
注釋：
（1） the Borrower：借款人
（2） to make the borrowings：借貸資金
（3） to execute and deliver the Note：簽署票據
（4） to incur the obligations provided for in this Agreement and therein：承擔由此產生的義務 therein：in the Note
（5） all the actions in question：上述全部行為
（6） legal person：法人
參考譯文：
借款人有充分的權力訂立本協(xié)議，借貸資金、簽署票據并承擔由此而產生的義務，上述全部行為均應經法人適當和必需的授權。
例8
The Leasee shall, at his own expense, keep the commodity in good condition. Provided that the Leasor shall be responsible for the breakdown of the commodity and the Leasee may have the right to lodge claims against the Leasor for any losses occurred therein.
注釋：
（1） leasee：承租人
（2） keep the commodity in good condition：維持商品的良好狀況
（3） provided that：除非，表示進一步規(guī)定
（4） leasor：出租人
（5） to lodge claims against the Leasor：向出租人提出賠償
（6） any losses occurred therein：因此所遭受的損失 therein：in the above-mentioned matters指出租商品出現(xiàn)的故障
參考譯文：
承租人必須自負費用維持商品的良好狀況；除非由出租人對商品的故障負責，承租人則有權向出租人提出賠償因之所遭受的損失。
例9
When documents other than transport documents, insurance documents and commercial invoices are required, the credit shall provide for the following items, such as, the persons (drawers) by whom the documents in question are to be issued and the wording therein or data content thereof. If the credit fails to so stipulate, and the data content in the documents presented makes it possible to relate to the goods and/ or services referred to in the credit, banks will accept such documents as presented.
注釋：
（1） documents：shipping documents貨運單據
（2） transport documents：運輸單據
（3） insurance documents：insurance policies保險單據
（4） commercial invoice：商業(yè)發(fā)票
（5） the credit：the letter of credit 信用證
（6） drawer：出單人
（7） the wording therein：the wording in the documents 其措辭
（8） data content thereof：data content of the documents 項目內容
（9） referred to in the credit：信用證中所述的
參考譯文：
當信用證要求運輸單據、保險單據和商業(yè)發(fā)票以外的單據時，信用證應規(guī)定該單據的出單人及其措辭或項目內容。如信用證雖無此規(guī)定，但提交的單據的項目內容可能證實與信用證中所述的貨物及/或服務有關聯(lián)，則銀行將予接受。
例10
If any loss or damage happens to the Works, or any part thereof, or materials or Plant for incorporation therein, during the period for which the Contractor is responsible for the care thereof, from any cause whatsoever, other than the risks defined in Sub-Clause 20.4, the Contractor shall, at his own cost, rectify such loss or damage so that the Permanent Works conform in every respect with the provisions of the Contract to the satisfaction of the Engineer.
注釋：
（1） loss or damage：損失與損壞 注：loss與damage同義，同義詞連用是合同文件語言特點之一。
（2） any part thereof：any part of the Works 工程中的任何一部分 thereof：of the Works
（3） for incorporation therein：used in the Works 用于工程中的 for incorporation in：used in 應譯成“用于（工程）中”，而不能譯成“進入工程” therein：in the Works 工程中
（4） at one’s own cost：自費
（5） rectify：彌補，糾正
（6） Permanent Works：永久工程
（7） to the satisfaction of the Engineer：達到工程師滿意的程度
參考譯文：
在承包人負責照管工程期間，如果工程或其任何部分或材料或用于工程中的設備，除第20.4款所規(guī)定的風險外，不管由于任何原因而遭受損失或損壞，承包人應自費彌補此類損失或損壞，以使永久工程在各方面均符合合同的規(guī)定，并達到工程師滿意的程度。
?七. thereof
英文釋義: of that, of it
中文譯詞:由此,其
用法:在表示已提及的“人或事的……”時，為避免重復，可使用該詞，比如表示“合同條件、條款”時，可譯為“the terms, conditions and provisions thereof”，此處的thereof表示“of the Contract”；表示“工程任何部分”，可譯為“any parts thereof”，這里的thereof表示“of the Works”。
語法：置于所修飾詞后,緊鄰修飾詞。
例1：
When the Buyer is entitled to determine the time within a specified period and /or the place of taking delivery, the Buyer in question shall give the Seller the notice thereof.
注釋：
（1） be entitled to determine：有權確定
（2） the time within a specified period and /or the place of taking delivery：提取貨物的時間和/或地點
（3） the notice thereof：有關這方面的通知 thereof：of the above-mentioned matters, that is, the time and the place of taking delivery.
參考譯文：
買方有權確定在規(guī)定期限內提取貨物的時間和/或地點時，應給賣方有關這方面的通知。
例2
The collection of tax or the cessation thereof, the reduction, exemption and refund of tax as well as the payment of tax unpaid shall, in accordance with the provisions of the relevant law, be implemented. Provided that if the State Council is authorized by the law to formulate and prepare the relevant provisions of the regulations, the provisions in question shall be implemented and complied with.
注釋：
（1） the collection of tax：稅收的開征
（2） the cessation thereof：稅收的停征 thereof：of tax
（3） the reduction, exemption and refund of tax as well as the payment of tax unpaid：減稅、免稅、退稅、補稅
（4） the State Council：國務院
（5） to formulate and prepare the relevant provisions of the regulations：制定的行政法規(guī)規(guī)定 prepare：制定
參考譯文：
稅收的開征、停征以及減稅、免稅、退稅、補稅，依照法律的規(guī)定執(zhí)行；法律授權國務院規(guī)定的，依照國務院制定的行政法規(guī)的規(guī)定執(zhí)行。
例3
The Party applying for arbitration shall submit to an arbitration commission the arbitration agreement, the application for arbitration and the copies thereof.
注釋：
（1） the Party applying for arbitration：當事人申請仲裁（是指申請仲裁的當事人）
（2） arbitration commission：仲裁委員會
（3） arbitration agreement：仲裁協(xié)議
（4） application for arbitration：仲裁申請書
（5） the copies thereof：the copies of the application for arbitration 仲裁申請書副本
參考譯文：
當事人申請仲裁，應當向仲裁委員會遞交仲裁協(xié)議、仲裁申請書及副本。
例4
“Tests on Completion” means such tests specified in the Contract or otherwise agreed by and between the Engineer and the Contractor as shall be made by the Contractor before the Employer takes over the Works or any section or part thereof.
注釋：
（1） Tests on Completion：竣工檢驗
（2） otherwise agreed：另行商定
（3） Employer takes over the Works：業(yè)主接收工程
（4） any section or part thereof：工程任何部分、區(qū)段 thereof：of the Works
參考譯文：
竣工檢驗指合同規(guī)定的或由工程師與承包人另行商定的檢驗。這些檢驗是由承包人在業(yè)主接收工程或工程任何部分、區(qū)段之前進行的。
例5
The collection order shall give specific instructions regarding the protest (or shall take other legal process in lieu thereof), in the event of non-acceptance or non-payment.
In the absence of such specific instructions, the banks concerned with the collection shall have no obligation to provide the protest (or to take other legal process in lieu thereof) when the banks in question experience non-acceptance and non-payment.
Any charges and /or expenses incurred by the banks in connection with such protest or other legal process shall be borne by the principal.
注釋：
（1） the collection order：托收指示
（2） the protest：拒絕證書
（3） in lieu thereof：代替拒絕證書 thereof：of the protest
（4） non-acceptance or non-payment：拒絕承兌或拒絕付款
（5） the banks concerned with the collection：與托收有關的各銀行
（6） experience non-acceptance and non-payment：遭到拒絕承兌或拒絕付款
（7） the principal：委托人
參考譯文：
托收指示應對于在遭到拒絕承兌或拒絕付款時，是否需要作出拒絕證書（或采取其它替代法律手續(xù)）給予特別指示。
如無此項特別指示，與托收有關的各銀行在遭到拒絕付款或拒絕承兌時，并無義務作出拒絕證書（或采取其它替代法律手續(xù)）。
銀行由于作出拒絕證書或采取其它法律手續(xù)而發(fā)生的手續(xù)費或費用概由委托人負擔。?例6
If the Seller makes the specification himself, he shall inform the Buyer of the details thereof and shall determine a reasonable time within which the Buyer may make a different specification. If, after receipt of the communication in question, the Buyer fails to do so within the time so determined, the specification made by the Seller shall be binding.
注釋:
（1） makes the specification：訂明規(guī)格
（2） the details thereof：the details of the specification規(guī)格的細節(jié)
（3） the communication in question：該通知
（4） shall be binding：應具有約束力
參考譯文：
如果賣方自己制訂規(guī)格，他必須將所制訂的規(guī)格的細節(jié)通知買方，而且必須規(guī)定一段合理時間，讓買方可以在該段時間內制訂出不同的規(guī)格。如果買方在收到該通知后沒有在該段時間內這樣做，則賣方所訂的規(guī)格應具有約束力。
例7
This Law shall apply to limited liability companies with foreign investment. Unless otherwise specified by the laws on Sino-foreign equity joint venture enterprises, Sino-foreign co-operative joint venture enterprises and wholly foreign-owned enterprises, the provisions thereof shall apply to them.
注釋：
（1） apply to (sb.)：適用
（2） limited liability companies with foreign investment：外商投資的有限責任公司
（3） Sino-foreign equity joint venture enterprise：中外合資經營企業(yè)
（4） Sino-foreign co-operative joint venture enterprise：中外合作經營企業(yè)
（5） wholly foreign-owned enterprise：外資企業(yè)
參考譯文：
外商投資的有限責任公司適用本法，有關中外合資經營企業(yè)、中外合作經營企業(yè)、外資企業(yè)的法律另有規(guī)定的，適用其規(guī)定。
例8
“Time for Completion” means such time for completing the execution of the Works and passing the Tests on Completion of the Works or any Section or part thereof as is specified in the Contract from the Commencement Date.
注釋：
（1） time for completion：竣工時間
（2） the execution of the Works：施工
（3） any Section or part thereof：工程的任何部分或區(qū)段，thereof：of the Works
參考譯文：
竣工時間是指合同規(guī)定從工程開工日期算起到工程或其任何部分或區(qū)段施工結束并且通過竣工檢驗的時間。
例9
The Employer shall, prior to the submission by the Contractor of the Tender, have made available to the Contractor, such data on hydrological and subsurface conditions as have been obtained by the Employer or the Representative on behalf of the Employer from the investigations into the Works provided that the Contractor shall be responsible for his own interpretation thereof.
注釋：
（1） make available to the Contractor….：向承包人提供……
（2） data on hydrological and subsurface conditions：水文地質資料
（3） his own interpretation thereof：自己對上述資料的解釋 thereof：of the data
參考譯文：
在承包人提交投標書之前，業(yè)主應向承包人提供由業(yè)主或業(yè)主代表根據對該項工程的勘察所取得的水文地質資料，但是承包人應對他自己對上述資料的解釋負責。
例10
If this Agreement is terminated for any reason whatsoever, all such drawings, transparencies, specifications, and any other manufacturing or engineering information as are supplied by Party A, including all the copies thereof, shall be returned to Party A, and Party B shall cease to manufacture the said Licensed Products or Components, or parts of the Licensed Products.
注釋：
（1） this Agreement is terminated：本協(xié)議終止
（2） transparency：圖片
（3） specifications：規(guī)格
（4） any other manufacturing or engineering information：其它全部生產和操作資料
（5） the said Licensed Products：上述許可證產品
參考譯文：
如本協(xié)議因任何理由而終止，所有由甲方提供的圖紙、圖片、規(guī)格以及其它全部生產和操作資料，包括全部復制品，均返還甲方，同時，乙方應停止生產上述許可證產品、或部件、或零件。
九. whereas
釋義: considering that, 鑒于，就......而論（法律用語）
用法: 常用于合同協(xié)議書的開頭段落中，以引出合同雙方要訂立合同的理由或依據。
語法：緊接于要修飾詞之前，常位于句首。
例1：
Whereas Party B has the right and agrees to grant Party A the rights to use, manufacture and sell the Contract Products of Patented Technology;
Whereas Party A desires to use the Patented Technology of Party B to manufacture and sell the Contract Products;
The Representatives authorized by the Parties to this Contract have, through friendly negotiation, agreed to enter into this Contract under the terms, conditions and provisions specified as follows:
注釋：
（1）? ? whereas：鑒于
（2）? ? to grant Party A the rights to use, manufacture and sell the Contract Products of Patented Technology：將專利技術的合同產品的使用權、制造權和銷售權授予甲方
（3）? ? the Representatives authorized by the Parties to this Contract：雙方授權代表
（4）? ? under the terms, conditions and provisions specified as follows：就以下條款
參考譯文：
鑒于乙方有權并同意將專利技術的合同產品的使用權、制造權和銷售權授予甲方；
鑒于甲方希望利用乙方的專利技術制造并銷售合同的產品；雙方授權代表經友好協(xié)商，同意就以下條款簽訂本合同：
例2：
Whereas Party A possesses proprietary technical information including designs, techniques, workmanship, formulas, skills and other data useful in the manufacture and marketing of certain products; and
Whereas Party B desires to acquire the right and licence to use the above-mentioned technical assistance for the purpose of manufacturing, using and selling such products; and
Whereas Party B desires to use the following trademarks owned by Party A.
Now Therefore, the parties hereto do hereby agree on the contents of the agreement as follows:
注釋：
（1）? ? proprietary technical information：專有技術信息
（2）? ? designs, techniques, workmanship, formulas, skills and other data：設計、技術、工藝、配方、技能和其他資料
（3）? ? the right and licence：許可權利
（4）? ? technical assistance：技術協(xié)助
（5）? ? trademarks：商標
參考譯文：
鑒于甲方擁有合同產品的生產及銷售所涉及的技術信息，包括設計、技術、工藝、配方、技能和其他資料的專有權；
鑒于乙方以生產、使用和銷售合同產品為目的，希望獲得使用上述協(xié)助的許可權利；
鑒于乙方希望使用甲方所有的下述商標；
雙方茲就下列內容達成一致：
例3：
Whereas the Borrower proposes to borrow from the Banks, and the Banks, severally but not jointly, propose to lend to the Borrower, an aggregate amount of $50,000,000, the Parties hereto have hereby made and concluded this Agreement as follows:
注釋：
（1）? ? whereas：鑒于
（2）? ? severally but not jointly：分別但不連帶地
（3）? ? an aggregate amount：總額
（4）? ? the Parties hereto have hereby made and concluded this Agreement as follows：當事人協(xié)議如下
參考譯文：
鑒于借款人提出從銀行借款，各銀行分別但不連帶地向借款人貸款，總額為$50,000,000（5000萬美元），當事人協(xié)議如下：
例4：
Whereas the Borrower has requested the Bank to extend to the Borrower a term loan in the principal amount of One Million US Dollars (US $1,000,000) under the terms, conditions and provisions of this Agreement; and
Whereas the Bank is prepared to make such a loan available to the Borrower under the terms, conditions and provisions of this Agreement;
Now Therefore, in consideration of the mutual promises contained herein, the Parties hereto do hereby agree on the contents of the agreement as follows:
注釋：
（1）? ? whereas：鑒于
（2）? ? a term loan：定期貸款
（3）? ? the principal amount：本金
（4）? ? under the terms, conditions and provisions of this Agreement：根據本協(xié)議規(guī)定的條件和款項
（5）? ? in consideration of the mutual promises：以雙方相互承諾為對價 consideration：對價
參考譯文：
鑒于借款人根據本協(xié)議規(guī)定的條件和款項，已向銀行要求向借款人提供一筆本金為100萬美元（US$ 1,000,000）的定期貸款；
鑒于銀行根據本協(xié)議規(guī)定的條件和款項，已準備向借款人提供此項定期貸款；
據此，以雙方相互承諾為對價，就下述內容達成一致。
例5：
Whereas Party A and Party B, adhering to the principle of equality and mutual benefit and through friendly consultation, agree to jointly invest to establish a new joint venture company in China (hereinafter referred as “Joint Venture”). The Contract hereunder is made and concluded.
注釋：
（1）? ? whereas：鑒于
（2）? ? adhering to the principle of equality and mutual benefit：按照平等互利的原則
（3）? ? through friendly consultation：通過友好協(xié)商
（4）? ? joint venture company：合資經營公司
（5）? ? hereinafter referred as：以下稱
參考譯文：
鑒于甲方與乙方按照平等互利的原則，經過友好協(xié)商，決定共同投資在中國建立合資經營公司（以下稱“合資企業(yè)”），為此達成如下合同。
