Datasets:

Linly-AI

/

Chinese-pretraining-dataset

like 32

问责制 -- -- 为下列义务： accountability - the obligation to:

(a) Demonstrate that work has been conducted in accordance with agreed rules and standards; and (a) 表明已根据商定的规则和标准开展工作；以及

(b) Report fairly and accurately on performance results vis-à-vis mandated roles and/or plans. (b) 对照已获授权的作用和(或)计划公平和准确地报告业绩成果；

accounting policies - the specific principles, bases, conventions, rules and practices adopted by UNOPS in preparing and presenting financial statements; 会计政策 -- -- 项目厅编制和提交财务报表采用的具体原则、基础、惯例、规则和做法；

accounting records - the manual or computerized records of assets and liabilities, monetary transactions, and supporting documents (such as contracts, checks, invoices, and vouchers), which an organization is required to keep for certain number of years; 会计记录 -- -- 一个组织依照规定应保留若干年的资产和负债、货币交易和证明单据(如合同、支票、发票和凭证)的人工或计算机记录；

accounts payable - represent the current liability, the monetary value of which an entity owes to contractors for goods or services purchased on credit; 应付帐款 -- -- 为目前的债务，即一个实体赊账购买货物或服务但未向承包商付款的货币价值；

权责发生制 -- -- 在发生交易和其他活动时(不仅是现金或其等价物收支时)承认交易和其他活动的会计基础。 accrual - the basis of accounting under which transactions and other events are recognized when they occur (and not only when cash or its equivalent is received or paid).

Therefore, the transactions and events are recorded in the accounting records and recognized in the financial statements of the periods to which they relate. 因此，有关交易和活动记入会计记录并在相关期间的财务报表中得到确认。

根据权责发生制会计确认的要素是(或有)资产、(或有)负债、净资产/权益、收入和费用； The elements recognized under accrual accounting are (contingent) assets, (contingent) liabilities, net assets/equity, revenue and expenses;

actuarial valuation - the estimate of an amount to be accrued during the reporting period in order to meet current and future costs of post-employment benefits; 精算估值 -- -- 为支付当前和将来的离职后福利在报告所述期间应计的款额估计数；

预拨资金 -- -- 在收到项目资金前根据项目协定授权提供部分支出； advance financing - the authorization to incur partial expenditures pursuant to a project agreement but prior to receipt of project funds;

可分配费用 -- -- 通常用于一组活动和项目的费用。 allocable costs - those expenses which are generally incurred to benefit a group of activities and projects.

所有这类费用的资金通常都集中在一个共同资金池中，然后再根据事先确定的分配基准和迄今有记录的支出情况，在两年期行政预算各项活动和有关项目之间以合理、可衡量和实用的方式定期加以分配。 All such expenses are normally aggregated in a corporate pool and then distributed at regular intervals between activities under the biennial administrative budget and relevant projects in a reasonable, measurable and practical manner, in accordance with pre-defined distribution keys and based on expenditure recorded to-date.

可分配费用不列为管理费； Allocable costs are not covered by the management fee;

分配 -- -- 在规定期限内，执行主任在项目协定规定的额度内，以报告货币从财务上授权具体项目活动的支出和承付款； allocation - the financial authorization issued by the Executive Director to incur expenditures and commitments for specific project activities and within limits defined in the project agreement, during a definite period and in the reporting currency;

拨款 -- -- 在规定期限内，执行主任在规定额度内以报告货币从财务上授权业务单位对两年期行政预算核准的具体目的承付款项； allotment - the financial authorization granted by the Executive Director to a business unit to enter into financial obligations for specific purposes approved in the biennial administrative budget and within specified limits, during a definite period and in the reporting currency;

appropriation - the authorization granted by the Executive Board to allocate funds for specified purposes for the current biennial administrative budget, against which commitments may be incurred for those purposes up to the amounts so approved; 批款 -- -- 执行局授权分配用于现两年期行政预算具体目的的资金，为这些目的可承付不超过核准数额的款项；

资产 -- -- 其中包括(a)项目厅因过去的活动、包括正进行的工作所控制的以及项目厅预期将来从中可获得经济收益或服务潜力的有形资产或资源，它们都是实物，其价值超过执行主任规定的起始值并且列入库存，但不包括现金和现金等价物；(b)项目厅因过去的活动、包括正进行的工作所控制的以及项目厅预期将来从中可获得经济收益或服务潜力的无形资产或资源，它们不是实物，其中包括但不限于特许权、商标、专利、版权、信誉、证券、金融票据和合同； assets - comprise (a) tangible assets or resources, controlled by UNOPS as a result of past events, including work in progress, and from which future economic benefits or service potential are expected to flow to UNOPS, that are physical in nature, have a value above the threshold set by the Executive Director and are included in the inventory, excluding cash and cash equivalents; and (b) intangible assets or resources, controlled by UNOPS as a result of past events, including work in progress, and from which future economic benefits or service potential are expected to flow to UNOPS, which do not have a physical existence, including but not limited to franchises, trademarks, patents, copyrights, goodwill, securities, financial instruments and contracts;

audit - the systematic examination and verification of UNOPS accounts and transaction records, other relevant written documents, and physical inspection of property, plant and equipment by qualified accountants; 审计 -- -- 由合格会计师系统地审查和核查项目厅的账户、交易记录和其他有关书面凭证以及实地检查财产、厂房和设备；

authorization - process used in verifying that the personnel who has requested or initiated an action has the right to do so; 授权 -- -- 核查请求采取行动或者已开始采取行动的人员是否有权这样做的过程；

受权人员 -- -- 拥有授权可在规定的货币价值和时限内采取授权行动的人员； authorized personnel - personnel who are in possession of a delegation of authority to perform authorized actions within specified monetary values and time frames;

authorized spending limit - the threshold of expenditure; 授权开支限额 -- -- 支出的上下限；

bank transfer - the electronic transfer of funds through the cable and wireless networks that unite the world's banking system; 银行转账 -- -- 通过联接世界各国银行系统的电报和无线电网络进行的资金电子转账；

最高性价比 -- -- 根据具体规定的选择标准在价格和业绩之间权衡最大总体收益； best value for money - the trade-off between price and performance that provides the greatest overall benefit under the specified selection criteria;

bid - a complete proposal (usually submitted in competition with other bidders) to execute specified job(s) within prescribed time, and typically not exceeding a proposed amount (that usually includes labour, equipment, and materials); 投标 -- -- 在规定时间内完成具体工作的完整提议(通常在与其他投标人竞争的情况下提出)，并且一般不超过拟议的数量(通常包括劳动力、设备和材料)；

投标保证金 -- -- 与标书一同提交的现金存款、保兑支票、银行本票、银行汇票、汇票或押标金，用于保证投标人获得合同后将根据投标要求和合同文件的规定执行有关合同； bid security - the deposit of cash, certified check, cashier's check, bank draft, money order, or bid bond submitted with a bid and serving to guarantee that the bidder, if awarded the contract, will execute such contract in accordance with the bidding requirements and the contract documents;

biennial administrative budget - the approved budget for two years, specified by the Executive Board, to cover the costs of UNOPS operational activities (management and administration). 两年期行政预算 -- -- 执行局提出的为期两年的核定预算，用于支付项目厅(管理和行政)业务活动的费用。

It excludes estimates for periods beyond the reporting period; 它不包括报告所述期间以外各期间的估计数；

biennium - refers to two consecutive calendar years, the first of which shall be an even-numbered year; 两年期 -- -- 是指连续两个日历年度，其中第一个年度是偶数年；

borrowing - obtaining cash or cash equivalents from a third party against a legal obligation to return the amount so borrowed within a definite period of time, with or without interest; 借款 -- -- 获得第三方的现金或现金等价物，同时承担在规定时限内有息或无息偿还借款数额的法定义务；

加宽薪带 -- -- 减少薪酬比额表制度中职等数量和增加两个职等之间差别的做法。 broadbanding - a practice in which the number of grades in a pay-scale structure is reduced, and the differential between one grade and the next is increased.

加宽薪带的目的是减少不同业务单位人员的竞争和增加灵活性； Broadbanding is intended to decrease rivalry in personnel from different business units and to increase flexibility;

预算 -- -- 用于特定目的的计划支出汇总表； budget - a summary of intended expenditures allocated for a specified purpose;

budget review - the periodic review of estimates that formed the basis of the biennial administrative budget; 预算审查 -- -- 定期审查构成两年期行政预算基础的估计数；

budgetary basis - the accrual, cash or other basis of accounting adopted, at a specified level of detail, in the budget that has been approved by the Executive Board; 预算基础 -- -- 在执行局核定的预算中按规定详细程度采用的权责发生会计制、现金收付会计制或其他会计制；

业务模式 -- -- 一个实体为获得工作计划预计的收入采用的方式方法的说明； business model - the description of means and methods an entity employs to earn the revenue projected in its work plans;

business unit - an operation or office that is led by the respective key management personnel. 业务单位 -- -- 有关主要管理人员领导的一项业务或一个办事处。

In UNOPS, these units typically consist of headquarters, regional offices and operations centres; 项目厅这些单位一般由总部、区域办事处和业务中心组成；

capital - the measure of the accumulated financial strength of an entity, created by sacrificing present consumption in favour of investment to generate future revenue above investment costs; 资本 -- -- 一个实体累计财力的量度，由为将来获得超过投资费用的收入牺牲当前消费进行投资所产生；

capitalization - the recording of a cost of property, plant and equipment (written off as depreciation over one or several reporting periods); 资本化 -- -- 财产、厂房和设备的成本记录(在一个或数个报告所述期间作为折旧注销)；

现金 -- -- 由库存现金和活期存款组成； cash - comprises cash on hand and demand deposits;

cash equivalents - any short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to insignificant risk of changes in value; 现金等价物 -- -- 任何高流动的短期投资，可随时兑换成已知数量的现金并且所受价值变化的风险很小；

现金流动 -- -- 现金和现金等价物的流入和流出； cash flows - the inflows and outflows of cash and cash equivalents;

现金管理 -- -- 对一个实体活动的组织和协调，目的在于根据既定政策和程序管理其资源(现金和现金等价物)并实现明确规定的目标； cash management - the organization and coordination of the activities of an entity aimed at administering its resources in cash and cash equivalents, in accordance with established policies and procedures and in achievement of clearly defined objectives;

承付款 -- -- 在现行年度或将来年度分配资金项下的预期债务或或有债务； commitment - the anticipated or contingent liability against funds allocated for the current or future year(s);

committing officers - personnel who have been delegated in writing a defined level of authority to commit UNOPS funds for specified purposes and have accepted accountability for same; 承付干事 -- -- 经书面授权拥有为特定目的承付项目厅资金的一定权力并为此接受问责的人员；

社区组织 -- -- 具有共同议程、事业或利益并通过分享思想、信息和其他资源进行合作的人员自我组织的网络； community-based organization - a self-organized network of people with a common agenda, cause, or interest, who collaborate by sharing ideas, information, and other resources;

补偿控制 -- -- 内部控制补充机制，向主要管理人员提供合理的保证，即业务单位拥有适当的风险管理战略，能补偿职责不能完全分离造成的状况； compensating controls - supplementary internal controls that provide reasonable assurance to key management personnel that the business unit has an adequate risk management strategy in place to compensate for the inability to institute complete separation of duties;

补偿计划 -- -- 用于鼓励人员提高生产率或实现某种有价值目标的激励方案； compensation scheme(s) - motivational programme(s) designed to encourage personnel to increase productivity or achieve some worthwhile objective;

竞争性甄选过程 -- -- 潜在承包商提出价格、质量和服务的最佳可行组合进行竞争的过程； competitive selection process - the process whereby potential contractors compete by offering their best practicable combination of price, quality, and service;

contingent asset - the possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of UNOPS; 或有资产 -- -- 由过去活动产生的、仅仅由项目厅不能完全控制的一个或多个将来未确定活动发生或不发生才能证实的可能资产；

或有债务 -- -- 包括： contingent liability - comprises:

(a) 由过去活动产生的、仅仅由项目厅不能完全控制的一个或多个将来未确定活动发生或不发生才能证实的可能债务；或者 (a) A possible financial obligation arising from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of UNOPS; or

(b) 由过去活动产生的、但尚未确认的现有债务，原因是： (b) A present financial obligation arising from past events but not recognized because:

(i) It is improbable that an outflow of resources embodying economic benefits or service potential will be required to settle the financial obligation; or ㈠ 偿还债务不太可能需要包含经济收益或服务潜力的资源流出；或者

(ii) The amount of the financial obligation cannot be measured with sufficient reliability. ㈡ 不能充分可靠地测算债务数额。

合同 -- -- 具有法律约束力的安排。 contract - a legally binding arrangement.

在基础设施开发领域，一般都根据成本、成本另加或固定价格签订合同，针对在最终目的或用途的设计、技术和功能方面密切相关或相互依存的资产或资产组合进行合同的具体谈判； In the area of infrastructure development, contracts are typically concluded on the basis of cost, or cost plus, or fixed price, and are specifically negotiated for an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function of their ultimate purpose or use;

承包商 -- -- 向项目厅或项目厅指定的第三方受益者提供任何货物、服务或工程，同时根据项目厅与承包商以及酌情和客户签订的合同换取货币报酬的实体或个人； contractor - an entity or individual providing any goods, services or works to UNOPS, or a third-party beneficiary designated by UNOPS, in exchange for monetary consideration pursuant to a contract between UNOPS and the contractor, and, as the case may be, the client;

承包安排 -- -- 根据合同开展业务的具体方式； contractual arrangement - a specific way of conducting business pursuant to a contract;

捐赠 -- -- 供金来源为合同规定的目的向项目厅提供的任何现金、现金等价物或实物资源。 contribution - any cash, cash equivalents or in-kind resources provided to UNOPS by a funding source for a purpose specified in the contract.

项目厅可以使用捐赠物款支付两年期行政预算或项目活动中的费用； Contributions may be used by UNOPS to offset the costs incurred under the biennial administrative budget or project activities;

成本 -- -- 在资产购置或施工过程中为获得服务或资产支付的现金或现金等价物或提供的另一种公允价值的报酬； cost(s) - the amount of cash or cash equivalents paid, or the fair value of another consideration given, to acquire services or an asset at the time of its acquisition or construction;

cost-plus or cost-based contract - a contract in which the contractor is reimbursed for allowable or otherwise defined costs and, as the case may be, an additional percentage of those costs or a fixed fee, if any. 成本另加或基于成本的合同 -- -- 按可报销费用或另外规定的费用，或许还按这些费用的附加百分比或固定数额偿还承包商的合同。

The same definition shall apply, mutatis mutandis, to contracts between UNOPS and the client; 同样的定义作必要的更改后适用于项目厅和客户之间的合同；

cost recovery - the business model whereby an entity has to ensure that its revenue is sufficient to cover its costs; 成本回收 -- -- 一个实体须确保其收入足以抵消成本的业务模式；

credit - the contract under which cash, goods or services are exchanged against a promise to pay later; 信用 -- -- 根据将来付款的承诺进行现金、货物或服务交换的合同；

currency - cash in any form when in actual use as a medium of exchange; 货币 -- -- 实际使用时作为交换手段的任何形式的现金；

货币波动 -- -- 一种货币相对于另一种货币在价值上变化； currency fluctuation(s) - changes in the value of one currency relative to another;

流动资产 -- -- 为下列各种资产： - all assets which:

(a) Are expected to be realized in, or are held for sale or consumption in, the normal course of the UNOPS operating cycle; or (a) 在项目厅正常的业务周期中预期可以兑现的或者为销售或消费持有的资产；或者

(b) Are held primarily for trading purposes or for the short term and are expected to be realized within twelve months of the reporting date; or (b) 主要为贸易目的或短期持有的资产并且预期在报告日期12个月之内将兑现的资产；或者

(c) 现金或现金等价物资产。 (c) Are cash or a cash equivalent asset.

所有其他资产应列为非流动资产； All other assets should be classified as non-current assets;

current liabilities - any liabilities which: 流动债务 -- -- 为下列任何债务：

(a) Are expected to be settled in the normal course of the UNOPS' operating cycle; or (a) 预期可在项目厅正常业务周期中偿付的债务；或者

(b) Are due to be settled within twelve months of the reporting date. (b) 在报告日期12个月之内应偿付的到期债务。

All other liabilities should be classified as non-current liabilities; 所有其他债务应列为非流动债务；

监管 -- -- 出于照管、观察和保管的理由直接控制和拥有资产； custody - the immediate control and possession of assets for the reasons of care,http://www.businessdictionary.com/definition/safe.html observation, and safe keeping;

数据交换 -- -- 交换述及或代表条件、思想或客体的原始信息(如字母、数字或符号)的具体方式； data exchange - specific means of exchanging information in raw form (such as alphabets, numbers, or symbols) that refer to, or represent, conditions, ideas, or objects;

受权人 -- -- 拥有授权人员有效授权的人员； delegate - the person in possession of a valid delegation of authority issued by authorized personnel;

delegation of authority - the written statement of conditions, procedures, and terms that a delegate must follow in executing a delegated task; 授权 -- -- 受权人在执行授权任务时必须遵守的条件、程序和期限的书面说明；

delivery - the transfer of title for a shipment through transfer of an original copy of the bill of lading to the consignee; 交付 -- -- 通过向收货人转交提单原件实现货物所有权的转移；

折旧 -- -- 系统分配一项资产在有效寿命期间的可折旧数额； depreciation - the systematic allocation of the depreciable amount of an asset over its useful life;

derivative - a financial instrument whose characteristics and value depend upon the characteristics and value of an `underlier', typically a commodity, bond, equity or currency; 衍生产品 -- -- 金融票据，其特征和价值取决于通常是商品、债券、权益或货币的"原始产品"的特征和价值；

直接费用 -- -- 用于具体项目或客户的费用。 direct costs - costs incurred for the benefit of a particular project or client(s).

Such costs are clearly identifiable as having direct benefit for a particular project or client(s), and can be clearly documented. 这些费用都使具体项目或客户直接受益，既明显可查，又可明确入账。

直接费用不列为管理费； Direct costs are not covered by the management fee;

disbursement - the equivalent in the reporting currency of an actual amount paid; 付款 -- -- 等同于以报告货币支付的实际款额；

electronic transfer - see `bank transfer', above; 电子转账 -- -- 见上文"银行转账"；

实体 -- -- 保留会计记录并编写财务报表的合法存在的组织或业务单位； entity - an organization or business unit which has a legal existence, for which accounting records are kept, and about which financial statements are prepared;

estimate - an approximate calculation of quantity or degree or worth; 估计数 -- -- 对数量、程度或价值的粗略计算；

exchange transactions - transactions in which one entity receives assets or services, or has liabilities extinguished, and directly gives approximately equal value (primarily in the form of cash, goods, services, or use of assets) to another entity in exchange; 互换交易 -- -- 一个实体接受资产或服务或者偿还债务，同时作为交换向另一实体直接提供(主要是现金、货物、服务或资产使用权等)大约等值的交易；

执行 -- -- 全盘管理项目厅的具体项目活动并就有效使用资源接受对执行主任的问责； execution - the assumption of the overall management of specific UNOPS project activities and the acceptance of accountability to the Executive Director for the effective use of resources;

ex-gratia payment - a payment made where there is no legal liability but where a moral obligation, as determined by the Executive Director, justifies payment; 惠给金 -- -- 没有法律责任、但经执行主任认定出于道德义务必须支付的款项；

支出 -- -- 已付或未付的费用总额，即在报告所述期间项目厅的项目和两年期行政预算已付款和未清债务的总和； expenditure - total expenses incurred, whether paid or unpaid, i.e., the sum of disbursements and unliquidated obligations during the reporting period in respect of UNOPS projects and the biennial administrative budget;

expenses - decreases in economic benefits or service potential during the reporting period, in the form of outflows or consumption of assets or incurrences of liabilities, that result in decreases in net assets and/or equity; 费用 -- -- 报告所述期间以资产流出或消耗或者产生债务的形式减少经济收益或服务潜力而造成净资产和(或)权益的减少；

外部审计 -- -- 外部(独立)合格会计师进行的定期或专门审计； external audit - a periodic or specific-purpose audit conducted by external (independent) qualified accountants;

公允价值 -- -- 知情并有意愿的各方在正常交易中能交换的资产数额或可抵消的债务数额； fair value - the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties, in an arm's length transaction;

最后预算 -- -- 对报告所述期间适用的各项准备金、转归后期数、转账、分配、补充批款和其他变动数额作调整后的核定预算； final budget - the approved budget adjusted for all reserves, carry-over amounts, transfers, allocations, supplemental appropriations, and other changes applicable to the reporting period;