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金融资产 -- -- 为下列资产：
financial asset - an asset that is: |
(a) Cash;
(a) 现金； |
(b) A contractual right to receive cash or another financial asset from another entity;
(b) 接受另一实体的现金或其他金融资产的契约权利； |
(c) 根据潜在的有利条件交换另一实体金融票据的契约权利；或者
(c) A contractual right to exchange financial instruments with another entity under conditions that are potentially favourable; or |
(d) An equity instrument of another entity.
(d) 另一实体的权益票据。 |
financial instrument - a fixed-term contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity.
金融票据 -- -- 形成一个实体的金融资产和另一个实体的金融债务或权益票据的定期合同。 |
The financial instrument is a written evidence of indebtedness that is freely (unconditionally) transferable as a substitute for cash;
金融票据是可作为现金替代物自由(无条件)转让的负债书面证明； |
财务责任 -- -- 是指履行下列合同法律义务的责任：
financial liability - a liability that is a contractual legal obligation to: |
(a) 向另一个实体提供现金或其他金融资产；或
(a) Deliver cash or another financial asset to another entity; or |
(b) Exchange financial instruments with another entity under conditions that are potentially unfavourable.
(b) 在可能不利的条件下与另外一个实体交换金融票据。 |
财政义务 -- -- 是指一种承诺，涉及用本年度资源或以后年份资源支付项目厅业务活动的费用以及当前两年期行政预算的费用；
financial obligation - an engagement involving a liability against the resources of the current year, or against future year(s) in respect of UNOPS project operating activities and the current biennium in respect of the biennial administrative budget; |
财务业绩 -- -- 以货币衡量某个实体的政策和业务的状况；
financial performance - the status of the measurement of the results of the policies and operations of an entity, expressed in monetary terms; |
财务状况 -- -- 财务报表列出的资产和负债状况；
financial position - the status of assets and liabilities, as reflected in the financial statements; |
财政拨款 -- -- 不确定时间或数额的支付责任；
financial provision - a liability of uncertain timing or amount; |
financial report - the set of documents prepared at the end of the reporting period, unless agreed otherwise in the project agreement;
财务报告 -- -- 在报告所述期间终了时编写的一套文件，除非项目协定另有商定； |
财务报表 -- -- 根据会计政策编写的一系列财务数据和解释性说明，其中说明项目厅在报告所述期间的财务执行情况；
financial statements - a set of financial data and explanatory notes, prepared in accordance with accounting policies, describing the corporate financial performance of UNOPS, during the reporting period; |
筹资活动 -- -- 造成项目厅捐赠资本规模和结构产生变化的活动；
financing activities - activities that result in changes in the size and composition of the contributed capital of UNOPS; |
固定价格合同 -- -- 是指一种合同，承包商在合同中同意采用固定的合同价格，或单位产出的固定费率，但有时受到费用增加条款的约束；
fixed price contract - a contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses; |
外币 -- -- 报告货币以外的货币；
foreign currency - a currency other than the reporting currency; |
fund(s) - the sum of cash set aside and earmarked for a specified purpose;
基金 -- -- 储备并指定专门用途的现金； |
增益 -- -- 净资产的增加；
gain - the increase in net assets; |
持续经营 -- -- 假设实体将继续无限期运营下去，除非有相反证据；
going concern - the assumption, unless there is evidence to the contrary, that the entity will continue to operate indefinitely; |
商品 -- -- 能够交付给购买者，并涉及将所有权由卖方转给买方的有形产品；
goods - tangible products capable of being delivered to a buyer and involving the transfer of ownership from seller to buyer; |
赠款支持 -- -- 在采购活动框架以外并通过实施伙伴使用赠款、信贷或贷款来执行的项目活动；
grant support - a project activity which is outside the framework of procurement activities, and is undertaken by way of grants, credits or loans carried out through an implementing partner; |
grass-roots organization - see `community-based organization';
基层组织 -- -- 见"社区组织"； |
套头交易 -- -- 一种风险管理战略，用来限制或抵消商品、货币或证券价格浮动可能造成的损失。
hedging - a risk-management strategy used to limit or offset the probability of loss from fluctuations in the prices of commodities, currencies, or securities. |
实际上，套头交易是不购买保险而转移风险的做法；
In effect, hedging is a transfer of risk without buying insurance policies; |
gross revenue - all revenue earned prior to the deduction of expenses incurred;
收入毛额 -- -- 扣除支出之前的全部收入； |
implementation - the management and delivery of project activities to achieve specified results, including the procurement and delivery of project activity inputs and their use in producing outputs, as set forth in a signed project agreement between UNOPS and the implementing partner;
实施 -- -- 按照项目厅和实施伙伴之间签署的项目协定，管理和交付项目活动，目的是实现特定成果，包括采购和交付项目活动投入以及在制作产出时使用投入； |
激励性报酬 -- -- 根据补偿计划支付的款项；
incentive payment(s) - the payment(s) made in connection with a compensation scheme; |
indirect costs - costs incurred by the management and administration of the organization in furtherance of UNOPS activities and policies.
间接成本 -- -- 本组织管理部门和行政部门为了进一步执行项目厅的活动和政策而支出的费用。 |
Such costs are charged to projects through a management fee specified in the project agreement;
这些费用以项目协定中说明的管理费形式支付给项目； |
individual contractors - personnel retained by UNOPS in their individual capacity to undertake a specific assignment;
个体承包商 -- -- 项目厅所延缆之人员，以个人身份承担具体工作； |
实物资源 -- -- 以现金或现金等价物以外的方式向项目厅捐助的资源；
in-kind resources - resources contributed to UNOPS in a form other than cash or cash equivalents; |
insurance contract - a contract that transfers from UNOPS to an insurer the identified risks of loss from events or circumstances occurring or discovered within a specified period, including death (in the case of an annuity, the survival of the annuitant), sickness, disability, property damage, injury to others and interruption of operations;
保险合同 -- -- 为一份合同，其中项目厅将所指明在特定时期内发生或发现的，死亡(如涉及年金，则为领取年金者的生存)、疾病、残废、财产损失、伤害他人和中断业务等事件或状况造成损失的风险转给保险公司； |
inter alia - among other things;
特别是 -- -- 除其他事项外； |
利息 -- -- 对借款收取的固定费率，通常以借款数额的百分比来表达。
interest - a fixed charge for borrowing cash, usually expressed as a percentage of the amount borrowed. |
Mutatis mutandis, interest may mean the amount earned as a result of investing activities;
据此，利息也可指投资活动的收入； |
内部控制 -- -- 执行局指导并由项目厅管理部门执行的一个进程，目的是合理确保进行强有力的风险管理并实现目标，以期提高业务的效能和效率、提高财务报表的可靠性并遵守适用的法律和规章；
internal control - a process, directed by the Executive Board and carried out by UNOPS management and other personnel, designed to provide reasonable assurance regarding robust risk management and the achievement of objectives and goals, aimed at increasing the effectiveness and efficiency of operations, the reliability of financial reporting, and compliance with applicable laws and regulations; |
internal control framework - comprises all the policies, procedures, monitoring and communication activities, standards of behaviour and other assurance activities designed to ensure orderly, ethical, economical, efficient and effective operations.
内部控制框架 -- -- 包括旨在确保业务活动有序、讲究道德、节约、高效率和高效能的所有政策、程序、监督和联系活动、行为标准以及其他保障活动。 |
内部控制框架包括5个相互关联的组成部分：控制环境；风险评估；控制活动；信息和通信；以及监测；
It consists of five interrelated components: control environment; risk assessment; control activities; information and communications; and monitoring; |
国际审计准则 -- -- 审计财务管理信息的国际专业准则；
international auditing standards - the international professional standards for the performance of audit of financial and managerial information; |
inventories - all tangible assets that are:
库存 -- -- 包含下列所有有形资产： |
(a) In the form of materials or supplies to be consumed in the production process; or
(a) 在生产过程中消耗的材料或用品； |
(b) In the form of materials or supplies to be consumed or distributed in the rendering of services; or
(b) 在提供服务过程中消耗或分配的材料或用品； |
(c) 在一般业务进程中有待销售或分配的资产；
(c) Held for sale or distribution in the ordinary course of operations; or |
(d) In the process of production for sale or distribution.
(d) 处在生产过程中并有待于销售或分配的资产。 |
investing activities - the acquisition and disposal of long-term assets and other investments not included in cash equivalents;
投资活动 -- -- 不包括在现金等价物之内的长期资产和其他投资的收购和处置； |
invitation to bid - the formal method of solicitation whereby a written invitation is issued to prospective contractors to submit a bid to provide goods or services;
招标邀请书 -- -- 正式招标方法，以发出书面邀请的方式，请潜在的承包商就提供的货物或服务投标； |
invoice - the commercial instrument issued by a seller to a buyer that identifies both trading parties and lists, describes, and quantifies the items sold, shows the date of shipment and mode of transport, prices and discounts (if any), and delivery and payment terms;
发票 -- -- 卖方向买方开具的商业票据，其中确定贸易双方，并开列、描述和量化出售的物品，列示出发货日期和运输方式、价格和折扣(如果有的话)以及交货和付款条件； |
关键管理人员是：
key management personnel are: |
(a) All directors or members of the Executive Board;
(a) 全体主任和执行局成员； |
(b) 其他有权和负责规划、指导和控制项目厅活动的人员；
(b) Other persons having authority and responsibility for planning, directing and controlling the activities of UNOPS; and |
(c) The senior management group of UNOPS, including the Executive Director.
(c) 项目厅高级管理团队，包括执行主任。 |
准备时间 -- -- 完成一项业务或一个进程必需具备的天数、小时数和分钟数，或是在一项必要的行动之前必须具备的时间；
lead time - the number of minutes, hours, or days that must be allowed for the completion of an operation or process, or that must elapse before a desired action takes place; |
租赁 -- -- 出租人为换得一次付款或一系列付款，向承租人转让在商定时间内使用某一资产的权利的合同。
lease - a contract whereby in return for a payment or series of payments the lessor conveys to the lessee the right to use an asset for an agreed period of time. |
There are two types of leases, namely, a finance lease, which transfers substantially all the risks and rewards incident to ownership of an asset while title may or may not be eventually transferred; and an operating lease, which is a lease other than a finance lease;
租赁有两种类型，一种是融资租赁，这种租赁实质上全部转让资产所有权所附带的所有风险和报酬，而资产所有权最终可能转让，也可能不转让；另一种是经营租赁，这是一种不属于融资租赁的租赁； |
legal obligation - an obligation that derives from:
法律义务 -- -- 这项义务源于： |
(a) 合同(通过其明示或暗示的条件)；
(a) A contract (through its explicit or implicit terms); or |
(b) Legislation; or
(b) 立法； |
(c) Other operation of law.
(c) 其他法律的运作。 |
负债 -- -- 由以往活动引起的项目厅所有财政义务，预期清结财政义务将导致项目厅资源(包括经济利益或服务潜力)外流；
liabilities - all present financial obligations of UNOPS arising from past events, the settlement of which is expected to result in an outflow from UNOPS of resources embodying economic benefits or service potential; |
liquidity - the difference between current assets and current liabilities which is readily convertible into cash or cash equivalents.
流动资金 -- -- 流动资产和流动负债之间的差额，可随时兑换成现金或现金等价物。 |
It is a measure of the ability of UNOPS to settle liabilities as and when they fall due and is usually expressed as a ratio or a percentage of current liabilities;
它是衡量项目厅在债务到期之时清偿债务能力的一种尺度，通常是以流动负债的比例或百分比来体现； |
贷款 -- -- 一方与另一方为暂时转移一笔财产(通常是现金)而签署的合同，后者承诺根据合同条件归还该财产，通常是对使用该财产支付利息；
loan - the contract for a temporary transfer of a property (usually cash) from one party to another against the promise to return it according to the terms of the contract, usually with interest for its use; |
长期协定 -- -- 在竞争性采购过程后公布与一承包商签署的书面文件，协定允许项目厅以固定的价格并按商定的条款和条件，在一段明确的时间期限内订购特定货物或服务，但没有订购数量多少的任何法律义务；
long-term agreement - a written document signed with a contractor, issued following a competitive procurement process, which allows UNOPS to order specified goods or services at a fixed price, on agreed terms and conditions, for a definite period for time but with no legal obligation to order any minimum or maximum quantity; |
loss - the decrease in net assets;
亏损 -- -- 净资产减少； |
本组织的管理和行政 -- -- 项目厅业务单位的活动，其主要职能是维护项目厅的特性、方向和总体战略以及内部控制。
management and administration of the organization - activities of UNOPS business units whose primary functions are the maintenance of the identity, direction and corporate strategy and internal controls of the organization. |
这些单位通常负责执行行政领导方向、政策制定、对外关系、信息、规划与资源(或项目)管理、财务和行政以及内部审计职能；
Such units typically carry out the functions of executive direction, policy development, external relations, information, planning and resource (or project) management, finance and administration, and internal audit; |
management fee - the sum payable to UNOPS for carrying out project activities pursuant to a project agreement. It should include all indirect costs associated with the development, negotiation, conclusion and implementation of such agreements;
管理费 -- -- 根据项目协定，为项目厅开展项目活动而向其支付的款项；管理费应包括与制定、谈判、缔结和执行此种协定有关的所有间接费用； |
调动资源 -- -- 为一个特定目标聚集、汇集或协调资源；
mobilization of resources - the act of assembling, marshalling, or coordinating resources for a specific purpose; |
monetary - relating to cash or currency;
货币(的) -- -- 与现金或货币有关； |
多方捐助者信托基金 -- -- 根据一个项目协定，由若干资金来源共同捐赠的一笔资金，执行主任为此开立一个单独的项目厅账户(或若干账户)；
multi-donor trust fund - a pool of contributions made by several funding sources pursuant to a project agreement for which a separate UNOPS account (or accounts) was established by the Executive Director; |
比照 -- -- 已进行了必要的修改；
mutatis mutandis - with the necessary changes having been carried out; |
净资产/权益 -- -- 扣除所有负债之后实体资产的剩余利益；
net assets/equity - the residual interest in the assets of the entity after deducting all its liabilities; |
net present value - the total present value of a time series of cash flows;
净现值 -- -- 现金流量时间序列的现价总额； |
net revenue - the difference between gross revenue and expenditure;
净收入 -- -- 毛收入和支出的差额； |
净盈余/赤字 -- -- 包括下列内容：
net surplus/deficit - comprises the following components: |
(a) Surplus or deficit from ordinary activities; and
(a) 一般活动产生的盈余或赤字； |
(b) 特别项目。
(b) Extraordinary items. |
非交换交易 -- -- 交换交易以外的交易。
non-exchange transactions - transactions other than exchange transactions. |
在非交换交易中,某一实体收到来自另一个实体的价值，而不直接给予大概同等的价值作为交换，或是向另一个实体提供价值，而不直接收到大概同等的价值作为交换；
In a non-exchange transaction an entity either receives value from another entity without directly giving approximately equal value in exchange, or gives value to another entity without directly receiving approximately equal value in exchange; |
非营利组织 -- -- 为促进文化、教育、宗教、专业或公共服务目的而成立的协会、慈善机构、合作社和其他自愿组织；
not-for-profit organizations - associations, charities, cooperatives, and other voluntary organizations formed to further cultural, educational, religious, professional, or public service objectives; |
经营活动 -- -- 项目厅除投资或筹资活动之外的活动；
operating activities - activities of UNOPS that are not investing or financing activities; |
业务储备金 -- -- 按执行局规定的数额而建立的持续经营储备金，其目的是保证项目厅的财务可行性和完整性；
operational reserve - the reserve established at the level set by the Executive Board with the aim of guaranteeing the financial viability and integrity of UNOPS as a going concern; |
ordinary activities - any activities undertaken by UNOPS as part of its service delivery or trading activities.
普通活动 -- -- 项目厅为提供服务或开展贸易活动而开展的活动。 |
Ordinary activities include such related activities in which UNOPS engages in furtherance of, incidental to, or arising from these activities;
普通活动包括项目厅参与促进这些活动或者这些活动所附带或产生的相关活动； |
original budget - the initial approved budget for the budget period;
原定预算 -- -- 为预算期初步核定的预算； |
other long-term personnel benefits - all personnel benefits (other than post-employment benefits and termination benefits) which do not fall due wholly within twelve months after the end of the period in which the personnel render the related service;
工作人员其他长远福利 -- -- 工作人员在提供相关服务期限终了后12个月内并不完全兑现的所有个人福利(离职后福利和解雇补助金除外)； |
外包 -- -- 获得在特定工作领域具有公认的竞争优势的承包商提供的商品或服务，从而使项目厅能够以更有效率和效益的方式开展其普通活动；
outsourcing - obtaining goods or services from a contractor that holds a recognized competitive advantage in a specific field of work, thus allowing UNOPS to conduct its ordinary activities in a more effective and efficient manner; |
oversight - the general process of review, monitoring, evaluation, supervision, reporting and audit of UNOPS programmes, activities, policy implementation and results.
监督 -- -- 对项目厅的方案、活动、政策执行和成果进行审查、监测、评价、监管、报告和审计的一般过程。 |
这是为了确保组织、财务、业务和道德问责制，确保有效的内部控制并预防欺诈和违规行为；
This is to ensure organizational, financial, operational and ethical accountability, effective internal controls, and prevention of fraud and malpractice; |
所有权 -- -- 享有、占有、拥有、出租、出售(全部或部分)、使用、赠与或销毁一项财产、厂房和(或)设备的最终和专属权(可能受到某些限制)；
ownership - an ultimate and exclusive right (which may be subject to certain restrictions) to enjoy, occupy, possess, rent, sell (fully or partially), use, give away, or destroy an item of property, plant and/or equipment; |
payment - the compensation or discharge of a financial obligation, by giving over something that is of satisfactory value to its recipient, such as cash;
付款 -- -- 偿还或履行一项财政义务，给予接受者具有令其满意价值的东西，如现金； |
personnel - all UNOPS staff members and other individuals engaged by UNOPS under specific contractual arrangements to perform services for UNOPS project activities or administrative support;
工作人员 -- -- 项目厅所有工作人员以及项目厅根据具体合同安排聘用为项目厅项目活动或行政支助提供服务的其他个人； |
personnel benefits - all forms of consideration given by UNOPS in exchange for service rendered by personnel;
工作人员福利 -- -- 项目厅为回报工作人员提供的服务而给于一切形式的报酬； |
政策和程序 -- -- 某个组织为实现其长期目标而制定或采纳的原则和准则。
policies and procedures - the principles and guidelines formulated or adopted by an organization to reach its long-term goals. |
They are designed to influence and determine all major decisions and actions, and all activities take place within the boundaries set by them.
制定政策和程序的目的是影响和确定所有重大决定和行动，所有活动均在政策和程序规定的范围内开展。 |
政策和程序可以组织指令、行政指示、标准业务程序和其他书面文件的形式出现；
The policies and procedures may take the form of organizational directives, administrative instructions, standard operating procedures and other written documents; |
post-employment benefits - those personnel benefits (other than termination benefits) which are payable after the completion of employment;
离职后福利 -- -- 聘用结束之后应支付的工作人员福利(解雇补助金除外)； |