爱华网法律常见词汇- in accordancewith; under; pursuant to
in accordancewith; under; pursuant to
释义:根据，按照
用法: 法律文件常用语，比according to正式
例1
On the FOB basis, the Buyer shall book shipping space in accordancewith the date of shipment specified in the Contract.
注释：
（1）FOB = Free onboard：船上交货。按照1999年9月国际商会公布的《2000年国际贸易术语解释通则》的规定，采用该术语，卖方将货物在合同指定的装运港装到买方的船上，即完成交货。卖方承担货物越过船舷以前的风险和费用。买方则承担其后的一切风险和费用。采用这个术语，在FOB后面要注明装运港名称，如FOBShanghai。
（2）book shipping space：洽定舱位
in accordance with: 根据
（3）the date of shipment：装运日期
参考译文：
按照FOB条件，由买方负责根据合同规定的装运日期洽定舱位。
例2
Foreign trade dealers shall, in accordance with laws, enjoy fullautonomy in their business operation and be responsible for theirown profits and losses.
注释：
（1）foreign trade dealers：对外贸易经营者
（2）full autonomy in their business operation：自主经营
（3）be responsible for their own profits and losses：自负盈亏
参考译文：
对外贸易经营者依法自主经营、自负盈亏。
例3
The staff and workers of a company may, in accordance with laws,organize a trade union to carry out union activities and protectthe lawful rights and interests of the staff and workers. Thecompany shall provide the necessary conditions for activities ofthe trade union of the company.
注释：
（1）the staff and workers of a company：公司职工
（2）organize a trade union to carry out unionactivities：组织工会，开展工会活动
（3）protect the lawful rights and interests of the staff andworkers：维护职工的合法权益
（4）conditions for activities：活动条件
参考译文：
公司职工依法组织工会，开展工会活动，维护职工的合法权益。公司应当为本公司工会提供必要的活动条件。
例4
If, in accordance with the provisions of the preceding paragraph, ashareholder fails to pay its subscribed Capital Contribution, theshareholder in question shall bear the responsibility of default tothe other shareholders who have fully paid their capitalcontributions.
注释：
（1）subscribed Capital Contribution：所认缴的出资
（2）shall bear the responsibility of default：承担违约责任
（3）the other shareholders who have fully paid their capitalcontributions：已足额缴纳出资的股东
参考译文：
股东不按照前款规定缴纳所认缴的出资，应当向已足额缴纳出资的股东承担违约责任。
例5
If, in accordance with laws or administrative regulations, theexamination and approval from relevant departments are required,the approval documents shall, when applying to register theestablishment of the company, be submitted.
注释：
（1）laws or administrative regulations：法律、行政法规
（2）the examination and approval：审批
（3）to register the establishment of the company：设立公司登记
（4）the approval documents shall be submitted：提交批准文件
参考译文：
法律、行政法规规定需要经有关部门审批的，应当在申请设立公司登记时提交批准文件。
例6
A wholly state-owned company shall establish a board of directors.The board shall, in accordance with the provisions of Article 46and Article 66 of this Law, exercise and perform its duties. Theterm of office of the board of directors shall be threeyears.
注释：
（1）a wholly state-owned company：国有独资公司
（2）a board of directors：董事会
（3）exercise and perform its duties：行使职权，履行职责
（4）The term of office of the board of directors shall be threeyears：董事会每届任期为三年。
参考译文：
国有独资公司设立的董事会，依照本法第四十六条，第六十六条规定履行职责。董事会每届任期为三年。
例7
When, under the laws and approval from the relevant authorities, alimited liability company is converted into a company limited byshares, the total amount which shares are converted into shall beequivalent to the amount of the company’s net assets.
注释：
（1）a limited liability company is converted into a company limitedby shares：有限责任公司变更为股份有限公司
（2）be equivalent to：相等
（3）the amount of the company’s net assets：公司净资产额
参考译文：
有限责任公司经批准变更为股份有限公司时，折合的股份总额应当相等于公司净资产额。
例8
A company limited by shares shall have a shareholders’ generalmeeting made up of all shareholders. The shareholders’ generalmeeting shall be the company’s authoritative organization andshall, in accordance with this Law, exercise its powers.
注释：
（1）a company limited by shares：股份有限公司
（2）shareholders’ general meeting：股东大会
（3）the company’s authoritative organization：公司的权力机构
（4）exercise one’s powers：行使职权
参考译文：
股份有限公司由股东组成股东大会。股东大会是公司的权力机构，依照本法行使职权。
例9
The State shall, in accordance with the industrial policies, guidethe orientation of foreign investment and encourage theestablishment of such enterprises with foreign investment as adoptadvanced technology and equipment and as export all or most oftheir products.
注释：
（1）the industrial policies：产业政策
（2）guide the orientation of foreign investment：引导外商投资方向
（3）encourage the establishment of such enterprises：鼓励举办企业
（4）export all or most of their products：出口全部或者大部分产品
参考译文：
国家按照产业政策，引导外商投资方向，鼓励举办采用先进技术、设备、产品全部或者大部分出口的外商投资企业。
例10
If any enterprise with foreign investment goes into liquidation,and if the balance of its net assets or the balance of itsremaining property after deduction of the enterprise’sundistributed profit, various funds and liquidation expenses,exceeds the enterprise’s paid-in capital, the excess portion shallbe liquidation income on which income tax shall, in accordance withthe provisions of this Law, be paid.
注释：
（1）go into liquidation：进行清算
（2）net assets：资产净额
（3）remaining property：剩余财产
（4）the enterprise’s undistributed profit：企业未分配利润
（5）the enterprise’s paid-in capital：企业实缴资本
（6）the excess portion：超过部分
参考译文：
外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。
