Chapter 1General Principles
第一章總則
Article 1 The purposes of this Act are to uphold tax equity, to ensure tax revenue for the country, and to establish the basic requirements of profit-seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a contribution to public finance.
第一條(立法目的)為維護租稅公平，確保國家稅收，建立營利事業及個人所得稅負擔對國家財政之基本貢獻，特制定本條例。
Article 2 This Act shall apply to all matters concerning the calculation, filing, payment and assessment of the Inco

Administrative Appeal Act ( 2000.06.14 Amended )
(民國89年06月14日修正)
Chapter 1 General Provision
第一章總則
Section 1 Administrative Appeal Affairs
第一節訴願事件
Article 1 Anyone who´s right or interest was unlawfully or improperly injured by a center or local government agency´s administrative action is entitled to file an administrative appeal according to this Act, provided that other Acts stipulated otherwise.
第1條 人民對於中央或地方機關之行政處分，認為違法或不當，致損害其權利或利益者，得依本法提起訴願。但法律另有規定者，從其規定。
Each level of autonomy

FEEDS CONTROL ACT ( 2002.01.30 Amended )
飼料管理法(民國91年01月30日修正)
Chapter I. GENERAL PROVISIONS
第一章總則
Article 1 This Act is established to maintain the quality of feeds and promote the development of the animal husbandry and the aquaculture industry so as to maintain the public health. Matters that are not provided herein shall be governed by other applicable laws.
第1條 (立法目的)為保持飼料品質之水準，促進畜牧及水產養殖事業之發展，以維護國民健康，特制定本法。本法未規定者，適用其他有關法律規定。
Article 2 For the purposes of this Act, the term "competent

Private School Law Amended 31 October 2001
私立學校法【制定修正日期】民國94年12月30日
Chapter 1: General Provisions
第一章　　總　則
Article 1 This Law is specifically adopted to promote the robust development of private schools, make them more part of the local community, and raise their level of autonomy, thereby encouraging private donations for the establishment of private schools and increasing educational opportunities for citizens.
第一條（立法目的）為促進私立學校之健全發展，提高其公共性及自主性，以鼓勵私人捐資興學，並增加國民就學機會，特制定本法。
Matters not addre

Water Pollution Control Act Enforcement Rules ( 2003.07.30 Amended )
水污染防治法施行细则(民國92年07月30日修正)
Article 1  These Rules are determined pursuant to Article 74 of the Water Pollution Control Act (herein referred to as "this Act")
第1條 本細則依水污染防治法(以下簡稱本法)第七十四條規定訂定之。
Article 2  The "working environment" referred to in Article 2, Subparagraph 8 of this Act means the scope of enterprise use.
第2條 本法第二條第八款所稱作業環境，指事業使用之範圍。
Article 3  The matters designated in this Act as the responsibility of the ce

self-targeting (commodity)
Basic foodstuffs that are mainly consumed by the poor. So-called because their target is obvious.
有特定对象的（商品）
指主要由穷人消费的基本食品。之所以如此命名是由于其对象是显而易见的。
self-treatment; self-care
自我治疗；自我护理
self-weighting sample
自行加权样本
sell down
The transfer of a credit from a bank within a syndicate to a bank outside the syndicate.
信贷转让
把银团内的一家银行的信贷转让给银团外的一家银行。
seller´s market
卖方市场
selling consortium, group, syndicate
A group of bank or securities dealers involved in placing a

“A” loan
Standard World Bank loan.
“A” 类贷款
世界银行发放的标准贷款
abatement technologies
Technologies designed to reduce (but not eliminate) the amount of pollutants released into the environment, e.g. from a factory.
减排技术，减污技术
减少（但不是消除）工厂等向环境中排放的污染物数量的技术。
above quota
超限额，超配额
above the line (item)
A customary balance-sheet or revenue-or-expense position in a financial statement as compared to a below the line item.
线上（条目）
财务报表中常规的资产负债或损益状况。相对于线下条目而言。
absolute poor
Those with an average annua

Accelerated Depreciation
Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the life of an asset.
加快折旧
任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则
Accident and Health Benefits
Fringe benefits provided by for employees for sickness, accidental injury, or accidental death. These benefits include payment of hospital and medical expenses as well as income payments.
意外与健康福利
为员工提供有关疾病、意外受伤或意外死亡的福利。这些福利包括支付医院及医疗开支以及有关时期的收入。
Account