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The term accrual basismeans that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained.
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所谓权责发生制，系指收益于确定应收时，费用于确定应付时，即行入帐。 |
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The term articles in standard contractrefers to contract terms unilaterally p repared by business operators for entering into contract with nonspecific and multiple parties.
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七定型化契约条款：指企业经营者为与不特定多数消费者订立同类契约之用，所提出预先拟定之契约条款。 |
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The term assemblyused in this Law means an activity in which people gather at a public place in the open air to express views or aspirations.
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本法所称集会，是指聚集于露天公共场所，发表意见、表达意愿的活动。 |
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The term cash basismeans that income is recorded when cash is received and expenses are recorded when cash is paid.
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所称现金收付制，系指收益于收入现金时，或费用于付出现金时，始行入帐。 |
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The term certificate of originmeans a written document issued by the country (region) of export pursuant to the rules of origin and relevant requirements and that expressly states that the goods listed thereon originate from a certain country (region).
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原产地证书，是指出口国（地区）根据原产地规则和有关要求签发的，明确指出该证中所列货物原产于某一特定国家（地区）的书面文件。 |
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The term consumer litigationmeans litigation brought to court because of consumer relationship.
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五消费诉讼：指因消费关系而向法院提起之诉讼。 |
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The term crash diverefers to the sudden dropping of a sub to escape detection, an act that a nuclear sub is never supposed to make.
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海豹特种部队奉命发动奇袭，登上潜艇跟恐怖分子进行殊死战。 |
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The term cumulative voting systemas mentioned in this Law refers to a system of voting by shareholders for the election of directors or supervisors at a session of the shareholders' meeting in which the shareholder can multiply his voting rights by the nu
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本法所称累积投票制，是指股东大会选举董事或者监事时，每一股份拥有与应选董事或者监事人数相同的表决权，股东拥有的表决权可以集中使用。 |
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The term demonstrationused in this Law means an activity in which people express their common aspirations, including demands, protests, support or moral support, in the manner of an assembly, a procession, a sit-in, etc., at a public place in the open air
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本法所称示威，是指在露天公共场所或者公共道路上集会、游行、静坐等方式，表达要求、抗议或者支持、声援等共同意愿的活动。 |
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The term digraph(token consisting of two characters) is not perfectly descriptive, since one of the alternative preprocessing-tokens is %:%: and of course several primary tokens contain two characters.
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术语“双连符”（包含两个字符的标记）的表达效果比较差，因为一个候选预处理标记为%:%:，并且几个首选标记也有两个字符。 |
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The term disabled personsrefers to those with visual, hearing, speech or physical disabilities, mental retardation, mental isorder, multiple disabilities and/or other disabilities.
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残疾人包括视力残疾、听力残疾、言语残疾、肢体残疾、智力残疾、精神残疾、多重残疾和其他残疾的人。 |
