The Borrower shall, under this Agreement and the Note, fulfill the obligations of making all payments. All the reimbursements to the Bank shall be free and clear of any other charges and exempt from all taxes and such reimbursements as are received by the Bank will not be subject to taxes. The Borrower shall, under this Agreement, pay all taxes as provided for herein. 注释：

（1） the obligations of making all payments：支付义务 （2） reimbursement：偿付

（3） be free and clear of any other charges：不附带其它费用 （4） exempt from all taxes：是`免税的

（5） pay all taxes as provided for herein：承担全部本协议规定的税务 herein：in this Agreement 参考译文：

借款人应按照本协议与票据完成所有支付义务。向银行的偿付应是`不附带其它费用并且是`免税的，而且银行所收到的偿付款项不含任何税务。借款人应按本协议承担全部本协议规定的税务。 五 hereinafter

英文释义:later in the same Contract 中文译词:以下,在下文

语法:—般与referred to as, called等词组连用，以避免重复，置于这些词组前面，与之紧邻。 例1：

In accordance with the Law of the People’s Republic of China on Chinese-Foreign Equity Joint Ventures and the Contract signed by and between Co. (hereinafter referred to as Party A) and Co. (hereinafter referred to as Party B), the articles of association hereby is formulated and prepared. 注释：

（1） in accordance with：under 根据

（2） Law of the People’s Republic of China on Chinese-Foreign Equity Joint Ventures：中华人民共与国中外合资经营企业法 （3） Hereinafter：以下

（4） articles of association：合营公司章程（条款）

（5） hereby：特此

（6） formulate：prepare 制订 参考译文：

根据《中华人民共与国中外合资经营企业法》以及由 公司（以下称甲方）与 公司（以下称乙方）所订的合资经营的合同，特制订本公司章程。 例2

Financial institutions with foreign capital mentioned in these Regulations refer to the following financial institutions that are established and operate in China upon approval in accordance with the relevant laws and regulations of the People’s Republic of China:

(1) subsidiary banks incorporated by foreign capital whose head offices are in China (hereinafter referred to as foreign banks);

(2) branches of foreign bank in China (hereinafter referred to as foreign bank branches);

(3) banks incorporated jointly by foreign and Chinese financial institutions (hereinafter referred to as equity joint-venture banks);

(4) finance companies incorporated by foreign capital whose head offices are in China (hereinafter referred to as foreign finance companies); and

(5) finance companies incorporated jointly by foreign and Chinese financial institutions (hereinafter referred to as equity joint-venture finance companies). 注释：

(1) financial institution：金融机构

(2) subsidiary banks incorporated by foreign capital whose head offices are in China：总行在中国境内的外国资本银行。在中译英时，这里的“外国资本银行”，应理解成“外资银行的子银行”，英文为subsidiary banks，而不能简单地译成foreign banks，因为很少有—家外国银行把自己的总部搬到国外，但在境外设立子银行、子公司是`经常的。 (3) hereinafter referred to as foreign banks：以下简称外资银行。

(4) hereinafter referred to as foreign bank branches：以下简称外资银行分行。

(5) finance company：财务公司，这里应理解为金融公司，是`指在商业银行以外的专门从事抵押放款业务的金融企业。假如中文为会计事务所，则要译成：accounting firm (6) hereinafter referred to as foreign finance companies：以下简称外资财务公司

(7) hereinafter referred to as equity joint-venture finance companies：以下简称合资财务公司

参考译文：

本条例所称外资金融机构，是`指依照中华人民共与国有关法律、法规的规定，经批准在中国境内设立与营业的下列金融机构：

（—）总行在中国境内的外国资本银行（以下简称外资银行） （二）外国银行在中国境内的分行（以下简称外资银行分行）

（三）外国的金融机构同中国的金融机构在中国境内合资经营的银行（以下简称合资银行） （四）总公司在中国境内的外国资本的财务公司（以下简称外资财务公司）

（五）外国的金融机构同中国的金融机构在中国境内合资经营的财务公司（以下简称合资财务公司） 例3

When existing Chinese-foreign equity joint ventures, Chinese-foreign cooperative joint ventures and wholly foreign-owned enterprises (hereinafter referred to as “enterprises with foreign investment”) apply to reorganize themselves into a company, the enterprises with foreign investment shall have a record of making profits for the recent three consecutive years. 注释：

(1) existing Chinese-foreign equity joint ventures：已设立的中外合资经营企业，即现有的中外合资经营企业

(2) Chinese-foreign cooperative joint venture：中外合作经营企业 (3) wholly foreign-owned enterprises：外资企业

(4) hereinafter referred to as “enterprises with foreign investment”：以下简称外商投资企业 (5) shall have a record of making profits：应有盈利纪录 参考译文：

已设立的中外合资经营企业、中外合作经营企业，外资企业（以下称为外商投资企业），如申请转变为公司的，应有最近连续3年的盈利纪录。 例4

To apply for the establishment of an investment company, the investor shall submit the following documents to the Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to as MOFTEC) for examination and approval after the examination and consent obtained from the foreign trade and economic cooperation authorities of the related province, autonomous region, municipalities directly under the Central Government or the municipalities specifically (separately)

listed in the State Economic Plan in which the investment company is to be located. 注释：

（1） the Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to as MOFTEC)：对外贸易经济合作部（以下简称外经贸部）

（2） the foreign trade and economic cooperation authorities：外经贸部门 （3） municipalities directly under the Central Government：直辖市

（4） the municipalities specifically (separately) listed in the State Economic Plan：计划单列市 参考译文：

申请设立投资公司，投资者应将下列文件经拟设立投资公司所在地的省、自治区、直辖市、计划单列市外经贸部门审核同意后，报对外贸易经济合作部（以下简称外经贸部）审查批准。

例5

These Regulations are formulated and prepared in accordance with the Company Law of the People’s Republic of China (hereinafter referred to as the Company Law) in order to affirm the qualifications of enterprise legal persons of companies and standardize the registration activities of companies. 注释：

（1） these Regulations are formulated and prepared：制定本条例 prepare：制定 （2） the Company Law of the People’s Republic of China：《中华人民共与国公司法》 （3） hereinafter referred to as the Company Law：以下简称《公司法》

（4） to affirm the qualifications of enterprise legal persons of companies：确认公司的企业法人资格

（5） standardize the registration activities of companies：规范公司登记行为 参考译文：

为了确认公司的企业法人资格，规范公司登记行为，依据《中华人民共与国公司法》（以下简称《公司法》），制定本条例。 例6

In order to further expand international economic co-operation and technological exchange, to absorb foreign investment and to promote the development of socialist market economy, foreign companies, enterprises and other economic organizations or individuals (hereinafter referred to as