| Chinese | English |
| 不负责 | default |
| 不负责条款 | N/R clause |
| 不负赔偿损失费责任 | hold no liability for damages |
| 个别负债 | individual liability |
| 主要负责人 | chief executive officer |
| 买方负责预订包机 | The buyers are responsible for ABC |
| 产权负债比 | worth to debt ratio |
| 人员受伤责任负担 | overhead burden of liability for injury |
| 代理人在履行自身任务中招致负债 | The agent has incurred liabilities in the course of his duties |
| 估计税款负债 | estimated tax liability |
| 使负担 | burden |
| 使…负责任 | obligate |
| 保付商行对货物与合同规定符合与否不负责任 | The confirming house does not undertake any liability for the conformity of the goods with the stipulations in the contract |
| 保险商应负责赔偿损失 | The assurer shall be responsible for compensation for damage |
| 公司负债累累 | The company is encumbered with debts |
| 保险冷冻由货主负责 | owner's risk of freezing |
| 分行或分店负责人 | branch chief |
| 划一赋税负担 | equalize tax burdens |
| 单独海损负责赔偿 | with particular average |
| 单独海损负责赔偿 | with average (亦用 with particular average (缩为 WPA)) |
| 单独海损负责赔偿，水渍险 | with particular average |
| 卖方负担从码头至最终目的地货物的运费 | The seller is liable for the carriage on and from the quay to the ultimate place of destination of the cargoes |
| 保险受湿由货主负责 | owner's risk of wetting |
| 合并资产负债表 | amalgamated balance sheet (包括母公司 (parent company) 或控股公司 (holding company) 与其子公司 (subsidiary) 合并总额) |
| 固定负债 | inflexible liabilities |
| 固定负债 | long term liabilities 长期负债 |
| 固定资产对资本负债的比率 | ratio of fixed assets to capital liabilities |
| 如果货物按"成本加运费并卸到岸上"出售，卸货费其中包括驳运费和码头捐，应由卖方负担 | If the goods are sold "C & F Landed", unloading costs, including lighterage and wharfage charges, are borne by the seller |
| 定额负荷装载的 | loading to normal capacity |
| 对延期直接负着责任 | directly responsible for delay |
| 对延误负有责任 | be responsible for delay |
| 对损失所负责任 | liability for losses |
| 对…负有义务 | owe |
| 对…负有义务 | be under an obligation to |
| 就要到期的负债 | maturing liabilities |
| 尽管政府准予大幅度的亏损补报以减轻其纳税负担 | The company showed losses in 1946 despite heavy tax carrybacks allowed by the government |
| 峰巅值负载 | peak load |
| 工作负载 | operating duty |
| 工作负载图 | load chart |
| 应有某人负担的费用 | expenses chargeable on (sb.) |
| 应由某人负责的 | chargeable |
| 总负责工程师 | an engineer in overall charge |
| 总负载重量 | total charge weight |
| 总资产负债表 | aggregate balance sheet |
| 我们不得不要你方对所受损失负责 | We have to hold you liable for the loss sustained |
| 我们不想让你方负担不必要的费用 | We don't want to involve you in unnecessary expenses |
| 我们可以断言船方应对损坏负责 | We can affirm that the ship owner is responsible for the damage |
| 我方不负责任 | without our responsibility |
| 托收的负债 | collected liability |
| 承认负债 | acknowledgement of debt |
| 承认负债 | acknowledgment of debt |
| 指流动资产current assets 与流动负债current liabilities 之比 | current ratio |
| 按照规定，卖方应领取许可证并负担所有费用 | It's stipulated that the seller shall obtain the license and bear all costs |
| 保险损失由码头主负责 | wharf-owners' liability |
| 最大负载 | top load |
| 有效负载 | pay load |
| 有效负载 | net load |
| 未偿负债 | unpaid liability |
| 本保险在任何情况下不负责捕获、逮捕、禁制或拘留海盗行为除外以及这些行动的后果或这方面的企图造成的损失和费用 | In no case shall this insurance cover loss, damage or expense caused by capture, seizure, arrest, restraint or detainment piracy excepted, and the consequences thereof or any attempt thereat |
| 标准负载 | normal loading |
| 标准负载制 | standard load system |
| 标准化负荷 | standardised burden rate |
| 永久负载 | permanent load |
| 活负载 | mobile load |
| 活动负载 | running load |
| 流动资产与流动负债的需要额 | requirements of current assets and liabilities |
| 消费者负担 | consumer burden |
| 消除负载 | dumping of the load |
| 保险渗漏由货主负责 | owner's risk of leakage |
| 保险火灾由货主负责 | owner's risk of fire |
| 由买方负担 | be covered by buyers |
| 由卖方负担远期汇票的贴现利息 | seller's usance |
| 由维修船行负责 | ship repairer's liability |
| 由…负责<#0> | with |
| 由…负责 | with |
| 直接责任的或有负债 | contingent liability of direct obligation (与第二责任的或有负债(contingent liability of secondary obligation) 相对) |
| 短期负债超额 | excess current liabilities |
| 保险破碎由货主负责 | owner's risk of breakage |
| 租船人应负担滞留费 | Charterers shall be responsible for demurrage |
| 税务负担 | tax burden |
| 经会计师核准的资产负债表 | certified balance sheet |
| 经常薪金负担 | pay load |
| 综合负荷率 | overall load rate |
| 综合资产负债表 | amalgamated balance sheet |
| 职务负担过重 | be overloaded with duties |
| 腐烂不负责任 | N/R for decay |
| 自负盈亏 | sole responsibility for one's own profit and losses |
| 自负盈亏 | on one's own account and responsibility |
| 船主负风险条款 | owner's risk clause |
| 船方负担装卸货费用 | gross terms |
| 船方不负担装卸及平舱费用 | free in and out and trimmed |
| 船方不负担装卸、理舱及平舱费用 | free in and out, stowed, trimmed |
| 船方不负担装卸费及理舱与平舱费 | free in and out, and stowed and trimmed |
| 船方不负担装卸费用 | free in and out (亦缩为 F.I.O.) |
| 租船船方不负担装货费用 | free in |
| 负债 | be in debt (与 be 不负债 (out of debt) 相对) |
| 负债产权比率 | debt ratio 负债率 |
| 负债产权比率 | debt-equity ratio |
| 负债标的 | object of obligation |
| 政府负债法定极限 | debt ceiling |
| 政府负债法定极限 | debt limit |
| 负债率 | rate of debts |
| 负债率 | leverage ratio |
| 负债系数 | leverage ratio |
| 负债累累 | be burdened with a heavy debt |
| 负反馈亦缩为 NFB | negative feedback |
| 负商誉 | badwill (与商誉 (goodwill) 相对) |
| 负岀口 | negative export |
| 负投入 | negative input (与负产出(negative output) 相对) |
| 负担 | liable |
| 负担一项计划的经费 | finance a plan |
| 负效应 | negative effects |
| 负的 | need |
| 负税率 | tax bearing ratio |
| 负累，承付的款项 | encumbrance, incumbrance |
| 负荷 | capacity |
| 负证 | negative evidence |
| 负责租船 | take the responsibility for of chartering vessels |
| 负载率 | duty ratio |
| 货主负责损害的危险 | owner's risk of damage |
| 货主负责渗漏的危险 | owner's leakage |
| 货主负责破损的危险 | owner's risk of breakage |
| 保险货物移动由货主负责 | owner's risk of shifting |
| 费用由我方负担 | Please insure the goods at our cost against damage in transit |
| 资产负债表 | financial-statement |
| 资产负债表分析 | balance sheet analysis (运用流动比率 (current ratio) ，速动比率(quick ratio) 等分析财政状况) |
| 资产负债表外融资 | off-sheet finance (指企业生产设备长期作业性租赁) |
| 资产与负债对冲 | offsetting assets and liabilities |
| 资本与负债比率 | gearing rate |
| 超负荷 | excess load |
| 超负荷运行 | operate at an overload |
| 超轻负载 | extra light loaded |
| 辜负信任 | abuse the trust |
| 运输公司主要负责人 | carrier's principal |
| 部门负责人 | superintendent |
| 部门资产负债表 | sectoral balance sheet |
| 部门资产负债表 | sector balance sheet |
| 长期负债 | permanent liabilities |
| 长期负担 | permanent burden |
| 长期资产负债表预测 | long-term projection |
| 附加负载 | surcharge |
| 附加费用将由买方负担 | The extra charges will fall upon the buyer |
| 附加费用由买方负担 | The additional charges are for the buyer's account |
| 除非另有规定，中国境外的一切银行费用由买方负担 | Unless otherwise specified, all banking charges outside China are for the buyer's account |
| 非负性条件 | non-negativity conditions |
| 非货币资产与负债 | non-monetary assets and liabilities |
| 预定负荷率 | predetermined burden rate |
| 预测的资产负债表 | projected balance sheet |
| 预计资产负债表 | pro-forma balance sheet |
