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.
注释：
（1） the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises：中华人民共和国外商投资企业和外国企业所得税法。
（2） at the rates provided for therein：按税法规定的税率 therein：in the Tax Law
参考译文：
在《中华人民共和国外商投资企业和外国企业所得税法》（以下简称税法）公布前已经办理工商登记的外商投资企业，该企业应按税法规定的税率缴纳所得税。

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.
注释：
（1） the Borrower：借款人
（2） to make the borrowings：借贷资金
（3） to execute and deliver the Note：签署票据
（4） to incur the obligations provided for in this Agreement and therein：承担由此产生的义务 therein：in the Note
（5） all the actions in question：上述全部行为
（6） legal person：法人
参考译文：
借款人有充分的权力订立本协议，借贷资金、签署票据并承担由此而产生的义务，上述全部行为均应经法人适当和必需的授权。

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.
注释：
（1） leasee：承租人
（2） keep the commodity in good condition：维持商品的良好状况
（3） provided that：除非，表示进一步规定
（4） leasor：出租人
（5） to lodge claims against the Leasor：向出租人提出赔偿
（6） any losses occurred therein：因此所遭受的损失 therein：in the above-mentioned matters指出租商品出现的故障
参考译文：
承租人必须自负费用维持商品的良好状况；除非由出租人对商品的故障负责，承租人则有权向出租人提出赔偿因之所遭受的损失。

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.
注释：
（1） documents：shipping documents货运单据
（2） transport documents：运输单据
（3） insurance documents：insurance policies保险单据
（4） commercial invoice：商业发票
（5） the credit：the letter of credit 信用证
（6） drawer：出单人
（7） the wording therein：the wording in the documents 其措辞
（8） data content thereof：data content of the documents 项目内容
（9） referred to in the credit：信用证中所述的
参考译文：
当信用证要求运输单据、保险单据和商业发票以外的单据时，信用证应规定该单据的出单人及其措辞或项目内容。如信用证虽无此规定，但提交的单据的项目内容可能证实与信用证中所述的货物及/或服务有关联，则银行将予接受。

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.
注释：
（1） loss or damage：损失与损坏 注：loss与damage同义，同义词连用是合同文件语言特点之一。
（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 应译成“用于（工程）中”，而不能译成“进入工程” therein：in the Works 工程中
（4） at one’s own cost：自费
（5） rectify：弥补，纠正
（6） Permanent Works：永久工程
（7） to the satisfaction of the Engineer：达到工程师满意的程度
参考译文：
在承包人负责照管工程期间，如果工程或其任何部分或材料或用于工程中的设备，除第20.4款所规定的风险外，不管由于任何原因而遭受损失或损坏，承包人应自费弥补此类损失或损坏，以使永久工程在各方面均符合合同的规定，并达到工程师满意的程度。

 七. thereof
英文释义: of that, of it
中文译词:由此,其
用法:在表示已提及的“人或事的……”时，为避免重复，可使用该词，比如表示“合同条件、条款”时，可译为“the terms, conditions and provisions thereof”，此处的thereof表示“of the Contract”；表示“工程任何部分”，可译为“any parts thereof”，这里的thereof表示“of the Works”。
语法：置于所修饰词后,紧邻修饰词。

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.
注释：
（1） be entitled to determine：有权确定
（2） the time within a specified period and /or the place of taking delivery：提取货物的时间和/或地点
（3） the notice thereof：有关这方面的通知 thereof：of the above-mentioned matters, that is, the time and the place of taking delivery.
参考译文：
买方有权确定在规定期限内提取货物的时间和/或地点时，应给卖方有关这方面的通知。

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.
注释：
（1） the collection of tax：税收的开征
（2） the cessation thereof：税收的停征 thereof：of tax
（3） the reduction, exemption and refund of tax as well as the payment of tax unpaid：减税、免税、退税、补税
（4） the State Council：国务院
（5） to formulate and prepare the relevant provisions of the regulations：制定的行政法规规定 prepare：制定
参考译文：
税收的开征、停征以及减税、免税、退税、补税，依照法律的规定执行；法律授权国务院规定的，依照国务院制定的行政法规的规定执行。

例3
The Party applying for arbitration shall submit to an arbitration commission the arbitration agreement, the application for arbitration and the copies thereof.
注释：
（1） the Party applying for arbitration：当事人申请仲裁（是指申请仲裁的当事人）
（2） arbitration commission：仲裁委员会
（3） arbitration agreement：仲裁协议
（4） application for arbitration：仲裁申请书
（5） the copies thereof：the copies of the application for arbitration 仲裁申请书副本
参考译文：
当事人申请仲裁，应当向仲裁委员会递交仲裁协议、仲裁申请书及副本。

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.
注释：
（1） Tests on Completion：竣工检验
（2） otherwise agreed：另行商定
（3） Employer takes over the Works：业主接收工程
（4） any section or part thereof：工程任何部分、区段 thereof：of the Works
参考译文：
竣工检验指合同规定的或由工程师与承包人另行商定的检验。这些检验是由承包人在业主接收工程或工程任何部分、区段之前进行的。

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.
注释：
（1） the collection order：托收指示
（2） the protest：拒绝证书
（3） in lieu thereof：代替拒绝证书 thereof：of the protest
（4） non-acceptance or non-payment：拒绝承兑或拒绝付款
（5） the banks concerned with the collection：与托收有关的各银行
（6） experience non-acceptance and non-payment：遭到拒绝承兑或拒绝付款
（7） the principal：委托人
参考译文：
托收指示应对于在遭到拒绝承兑或拒绝付款时，是否需要作出拒绝证书（或采取其它替代法律手续）给予特别指示。
如无此项特别指示，与托收有关的各银行在遭到拒绝付款或拒绝承兑时，并无义务作出拒绝证书（或采取其它替代法律手续）。
银行由于作出拒绝证书或采取其它法律手续而发生的手续费或费用概由委托人负担。 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.
注释:
（1） makes the specification：订明规格
（2） the details thereof：the details of the specification规格的细节
（3） the communication in question：该通知
（4） shall be binding：应具有约束力
参考译文：
如果卖方自己制订规格，他必须将所制订的规格的细节通知买方，而且必须规定一段合理时间，让买方可以在该段时间内制订出不同的规格。如果买方在收到该通知后没有在该段时间内这样做，则卖方所订的规格应具有约束力。

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.
注释：
（1） apply to (sb.)：适用
（2） limited liability companies with foreign investment：外商投资的有限责任公司
（3） Sino-foreign equity joint venture enterprise：中外合资经营企业
（4） Sino-foreign co-operative joint venture enterprise：中外合作经营企业
（5） wholly foreign-owned enterprise：外资企业
参考译文：
外商投资的有限责任公司适用本法，有关中外合资经营企业、中外合作经营企业、外资企业的法律另有规定的，适用其规定。

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.
注释：
（1） time for completion：竣工时间
（2） the execution of the Works：施工
（3） any Section or part thereof：工程的任何部分或区段，thereof：of the Works
参考译文：
竣工时间是指合同规定从工程开工日期算起到工程或其任何部分或区段施工结束并且通过竣工检验的时间。

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.
注释：
（1） make available to the Contractor….：向承包人提供……
（2） data on hydrological and subsurface conditions：水文地质资料
（3） his own interpretation thereof：自己对上述资料的解释 thereof：of the data
参考译文：
在承包人提交投标书之前，业主应向承包人提供由业主或业主代表根据对该项工程的勘察所取得的水文地质资料，但是承包人应对他自己对上述资料的解释负责。

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.
注释：
（1） this Agreement is terminated：本协议终止
（2） transparency：图片
（3） specifications：规格
（4） any other manufacturing or engineering information：其它全部生产和操作资料
（5） the said Licensed Products：上述许可证产品
参考译文：
如本协议因任何理由而终止，所有由甲方提供的图纸、图片、规格以及其它全部生产和操作资料，包括全部复制品，均返还甲方，同时，乙方应停止生产上述许可证产品、或部件、或零件。
九. whereas

释义: considering that, 鉴于，就......而论（法律用语）
用法: 常用于合同协议书的开头段落中，以引出合同双方要订立合同的理由或依据。
语法：紧接于要修饰词之前，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:

注释：
（1）    whereas：鉴于
（2）    to grant Party A the rights to use, manufacture and sell the Contract Products of Patented Technology：将专利技术的合同产品的使用权、制造权和销售权授予甲方
（3）    the Representatives authorized by the Parties to this Contract：双方授权代表
（4）    under the terms, conditions and provisions specified as follows：就以下条款

参考译文：
鉴于乙方有权并同意将专利技术的合同产品的使用权、制造权和销售权授予甲方；
鉴于甲方希望利用乙方的专利技术制造并销售合同的产品；双方授权代表经友好协商，同意就以下条款签订本合同：

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:

注释：
（1）    proprietary technical information：专有技术信息
（2）    designs, techniques, workmanship, formulas, skills and other data：设计、技术、工艺、配方、技能和其他资料
（3）    the right and licence：许可权利
（4）    technical assistance：技术协助
（5）    trademarks：商标

参考译文：
鉴于甲方拥有合同产品的生产及销售所涉及的技术信息，包括设计、技术、工艺、配方、技能和其他资料的专有权；
鉴于乙方以生产、使用和销售合同产品为目的，希望获得使用上述协助的许可权利；
鉴于乙方希望使用甲方所有的下述商标；
双方兹就下列内容达成一致：

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:

注释：
（1）    whereas：鉴于
（2）    severally but not jointly：分别但不连带地
（3）    an aggregate amount：总额
（4）    the Parties hereto have hereby made and concluded this Agreement as follows：当事人协议如下

参考译文：
鉴于借款人提出从银行借款，各银行分别但不连带地向借款人贷款，总额为$50,000,000（5000万美元），当事人协议如下：

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:

注释：
（1）    whereas：鉴于
（2）    a term loan：定期贷款
（3）    the principal amount：本金
（4）    under the terms, conditions and provisions of this Agreement：根据本协议规定的条件和款项
（5）    in consideration of the mutual promises：以双方相互承诺为对价 consideration：对价

参考译文：
鉴于借款人根据本协议规定的条件和款项，已向银行要求向借款人提供一笔本金为100万美元（US$ 1,000,000）的定期贷款；
鉴于银行根据本协议规定的条件和款项，已准备向借款人提供此项定期贷款；
据此，以双方相互承诺为对价，就下述内容达成一致。

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.

注释：
（1）    whereas：鉴于
（2）    adhering to the principle of equality and mutual benefit：按照平等互利的原则
（3）    through friendly consultation：通过友好协商
（4）    joint venture company：合资经营公司
（5）    hereinafter referred as：以下称

参考译文：
鉴于甲方与乙方按照平等互利的原则，经过友好协商，决定共同投资在中国建立合资经营公司（以下称“合资企业”），为此达成如下合同。