以下为句子列表：
英文: “Code” shall refer to the current and applicable Internal Revenue Code.
中文: “法”是指当前可用的国内税收法。
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英文: “In the present context, criticality and self-organized criticality, used in the sense of statistical physics, refer to two very different concepts, which leads to a lot of confusions, as seen in this debate.
中文: “在目前的上下文中，危险状态和‘自组成危险状态’，在静态物理意义中，指的是下种非常不同的概念，导致许多混淆，如同在这场辩论中所看到的那样。”
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英文: “capital account transactions” refer to the increase and decrease of assets and liabilities in the balance of payments as a result of the inflow and outflow of capital， including direct investment， loans and portfolio investment etc.
中文: 七)“资本项目”是指国际收支中因资本输出和输入而产生的资产与负债的增减项目，包括直接投资、各类贷款、证券投资等。
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英文: “current account transactions” refer to those components in the current account of the balance of payments， such as goods， services and unilateral transfers etc.
中文: 六)“经常项目”是指国际收支中经常发生的交易项目，包括贸易收支、劳务收支、单方面转移等。
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英文: “designated foreign exchange banks” refer to banks duly authorized by the foreign exchange control agencies to undertake the sale and purchase of foreign exchange.
中文: 二)“外汇指定银行”是指经外汇管理机关批准经营结汇和售汇业务的银行。
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