借款人同意向出借人转让收取和兑取自即日起的一后各项应收帐款的权利，用以取代今天的各项应收帐款。accept a cheque in lieu of cash接受支票替代现金
Machinery shall become the sole property of the Joint Venture Company, free and clear of all liens, charges and claims of any kind whatsoever.
机械设备应成为合资公司的独占财产，不存在任何留置权、任何费用和索赔等情况。(free and clear 没有义务或牵连)
同一概念但表达不同权利义务关系的词
The Contract Price set forth in this Contract shall not include any withholding tariff and any charges imposed on the contractor by the government in New Zealand.
合同中规定的合同价格不应包括新西兰政府向承包人征收的扣缴关税和任何费用。
The China Corporation shall bear all relevant taxes and levies imposed upon the personnel by the Chinese Government, whereas the Employer shall bear the same imposed upon the personnel by the Government of the Project-host Country. 中国公司应负责缴纳中国政府对人员所征收的一切税金；雇主应负责缴纳项目所在国政府对人员所征缴的一切税金。
The price quoted above do not include any taxes, duties, impost and any other charges of any kind which may be levied in China.
以上所报价格并不包括在中国境内所征收的各种税款、关税、进口税以及其他各种费用。 tax & levies （政府所征的）一切税金
tariff 关税（tax to be paid for importing & exporting）GATT duty 关税（tax to be paid for importing）
impost （进口）税（但不一定是通过海关所征的税）
表示不同法律关系但意义近似的词
例：当事人一方有另一方不能履行合同的确切证据时，可以中止履行合同，但是应当通知另一方。
The Party shall terminate its performance of the contract if it has conclusive evidence that the other party is unable to perform the contract. However, it shall inform the other party of such termination.
由于发生地震、台风、水灾、火灾、战争及其他无法预见并且对其发生和后果均不能防止或避免的不可抗力事件，导致直接影响合同的履行或者不能按约定的条件履行时，遇有上述不可抗力事件的一方应立即将事件情况书面通知
对方，并在其后15日内，提供事件详情及全部或部分合同不能或需要延期履行的理由的有效证明文件，此项证明文件应由事件发生地区的公证机构出具。按照事件对履行合同影响的程度，由双方协商决定是否解除合同，或者部分免除履行合同的责任，或者延期履行合同。
Should either of the parties to the Contract be prevented from executing the Contract by Force Majeure, such as earthquake, typhoon, flood, fire, war and other unforeseen events, and their happenings and consequences are unpreventable and unavoidable, the presented party shall notify the other party by a written notice without any delay, and within 15 days thereafter provide the detailed information of the events and a valid document for evidence issued by the relevant public notary organization for explaining the reasons of its inability to execute or delay the execution of all or part of the Contract. Both parties shall, through consultations, decide whether to terminate the Contract or to exempt part of the obligation for implementation of the Contract or whether to delay the implementation of the Contract according to the effects of the events on the performance of the Contract.
乙方将其50万美元的定期存款单移交甲方占有，将该单证作为债权的质押凭证。
Party B shall deliver his certificate of fixed deposits of USD 500,000 to Party A for possession and take the said fixed deposits as mortgage of the obligatory right.
借款合同中的担保条款。乙方将存款移交给甲方作为担保属于担保方式中的“质押”，而且是一种“权利质押”。Pledge Mortgage 也表示用财产担保，但该担保方式是以不转移财产的占有向债权人担保。
涉外合同的翻译方法
句子长是英语合同的特点之一。这些句子结构复杂，逻辑性强，翻译起来相当困难。
在长句的英译汉实践中，我们应记住英汉在句法结构上的差异；英语注重结构形式，严禁而序列性强；汉语注重表达意思，形散而神不散。
这就需要译者弄清英语原文的句法结构，找出整个句子的中心骨架成分，分清于发层次，然后分析各层意思之间的逻辑关系，再按汉语的特点表达出来。
1、顺序而译。即按照原文的顺序组织译文。在经贸合同中，当英语长句陈述的是一连串的动作并按发生的事件或逻辑关系排列时，此类长句与汉语的表达方式比较一致，可按原文的顺序译出。
In the event that the Company’s operations are reduced substantially from the scale of operation originally anticipated by the Parties, or the Company experiences substantial and continuing looses resulting in negative retained earnings not anticipated by the Parties in the agreed Business Plan, or in any other circumstances permitted under applicable laws or agreed by the Parties, the Parties may agree to reduce the registered capital of the Company on a pro rata basis.
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