American Bureau of Shipping. An organization of marine underwriters, shipbuilders, and marine carriers charged with conducting research, technological development, officer training, and standards of building, maintaining, and operating seagoing vessels and stationary offshore facilities. • The organization was founded in 1862 as the American Shipbuilders’ Association. Its name was changed in 1898, and it was […]
american bureau of shipping Read More »
lawyer n. 律师；法律工作者；法律家 对从事法律职业者或拥有法学知识者的总称。这一职业称为Practice of Law，其含义并无一致界定，但通常包括代表他人出庭以及在法庭上或法庭外为他人提供法律指导。在英国则将律师分为出庭律师〔barrister; advocate〕和事务律师〔solicitor〕，而在美国对律师则不作分类，但实际上仍广泛存在各种异于lawyer一词的称谓。美国律师称谓〔What are lawyers referred to in the United States〕１常用同义词〔general synonyms〕 attorney(attorney at law的简称，最为常用，复数为attorneys)；counsel(既可作单数用，也可作复数用，复数形式偶用counsels)；counselor(counselor at law的简称，应用于某些司法管辖区)；member of the bar２政府律师〔government lawyers〕 Attorney General(总检察长，同为司法部长，复数为attorneys general); Solicitor General(副总检察长)；district attorney(地区检察官，指县〔county〕或类似县的地方的检察官，也称作county attomey; county prosecutor; prosecuting attorney; public prosecutor; state’s attorney.在联邦司法区也称United States attorney); county counsel(县律师，有时称solicitor，是县或类似县的地方处理民事案件的律师)；city attorney(市律师，是市处理民事和刑事案件的律师)；legislative counsel(立法顾问)；public defender(联邦、州及地方的公设辩护人)；trial judge advocate(军事检察官，在军事法院〔court martial〕履行控诉职能的官员，通常但不必定是律师)；United States attorney(美国检察官)３私人律师〔private lawyers〕 general counsel(首席法律顾问，指某一企业的首席律师或全体律师)；house
An officer who, acting under the direction of a sheriff, may perform most of the duties of the sheriff’s office. • Although undersheriff is broadly synonymous with deputy sheriff, writers have sometimes distinguished between the two, suggesting that a deputy is appointed for a special occasion or purpose, while an undersheriff is permanent. — Also
big bath. Slang. A write-off of significant costs, taken to shed an unprofitable business line or to remove the necessity for future write-offs.
plagiarism. The deliberate and knowing presentation of another person’s original ideas or creative expressions as one’s own. • Generally, plagiarism is immoral but not illegal. If the expression’s creator gives unrestricted permission for its use and the user claims the expression as original, the user commits plagiarism but does not violate copyright laws. If the
Keeper of the Signet 〈苏格兰〉国王印章掌管大臣 至迟在1532年苏格兰最高民事法庭〔Court of Session〕成立之前，诉讼所需的各种传票、令状均须加盖国王印章〔Signet〕，这些令状由国王国务大臣办公室〔Office of the King’s Secretary of State〕的办事员起草并签名，后者渐渐形成了最高民事法庭律师协会〔Society of Writers to the Signet〕，现在尽管它把持诉讼开始的状况已经消失，但传票仍需签盖国王印章。国王印章掌管大臣由国王任命，该职位现已与档案保管主事官〔Lord Clerk Register〕合并，后者是最高民事法庭律师协会名义上的头领，但他常任命一名副手从事协会的实际工作。 (→signet; Lord Clerk Register)
Keeper of the Signet Read More »
冲销/减记 英语：write-off/down (noun) 法语：sortie du bilan/réduction de valeur 德语：Abschreibung/Abwertung 意大利语：ammorta-mento, deprezzamento, svalutazione 西班牙语：castigar/ rebaja del valor