譯者專用專有名詞寶典 (Part 1) by Naoto Sama

會計科目中英文對照表 ➡

能源專有名詞中英文對照 ➡

機械產業專有名詞中英對照表 ➡

外交部專有名詞中英對照➡ 常用法學中英文字彙表➡ 行政執行法律詞彙翻譯對照表➡ 貿易救濟專有名詞中英文對照表➡ 生物學中英文字彙對照表➡

壹資產類會計科目 1. Asset Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 1- 資產 Assets 11-12 流動資產 Current Assets 1104 現金及約當現金 Cash and Cash Equivalents 1101 庫存現金 Cash on Hand 1102 零用金／週轉金 Petty Cash 1103 銀行存款 Cash in Banks 1005 1007 1111111

在途現金 Cash in Transit 約當現金 Cash Equivalents 短期投資 Short-Term Investments 有價證券－股票 Marketable Securities-Stock

1112 1113 1114 1115 1116 1118

有價證券－短期票券 Marketable Securities-Short-Term Notes 有價證券－政府債券 Marketable Securities-Government Bonds 有價證券－受益憑證 Marketable Securities-Beneficiary's Certificates 有價證券－公司債 Marketable Securities-Beneficiay's 附賣回債券投資 Investments in Bonds with Resale Agreements 其他短期投資 Other Short-Term Investments

1119 備抵短期投資跌價損失 Allowance for Valuation Loss of Short-Term Investments 112-117 應收款項 Receivables 112- 應收票據 Notes Receivable 1121 應收票據 Notes Receivable 1122 其他應收票據 Other Notes Receivable 1123 應收票據貼現 Discounted Notes Receivable 1129 備抵呆帳－應收票據 Allowance for Bad Debts-Notes Receivable 113- 應收票據－關係人 Notes Receivable-Related Parties 1131 應收票據－關係人 Notes Receivable-Related Parties 1132 其他應收票據－關係人 Other Notes Receivable-Related Parties 1133 應收票據貼現－關係人 Discounted Notes Receivable-Related Parties 1139 備抵呆帳－應收關係人票據 Allowance for Bad Debts-Notes Receivable due from Related Parties 114- 應收帳款 Accounts Receivable 1141 應收銷售及管理費(證券投資信託業適用) Commissions and Management Fees Receivable (for Securities Investment and Trust Business 1144 應收帳款 Accounts Receivable

1145 1146 1147 1148 1149

未實現利息收入－應收分期帳款 Installment Accounts Receivable 應收租賃款 Rents Receivable 未實現利息收入－應收租賃款 Unrealized Interest Income-Rents Receivable 備抵銷貨退回及折讓 Allowance for Sales Returns and Discoutns 備抵呆帳－應收帳款，分期帳款及租賃款 Allowance for Bad

Debts-Accoutns, Installment, and Rents Receivable 115- 應收帳款－關係人 Accounts Receivable-Related Parties 1153 應收帳款－關係人 Accounts Receivable-Related Parties 1154 應收分期帳款－關係人 Installment Accounts Receivable-Related Parties 1155 未實現利息收入－應收關係人分期帳款 Unrealized Interest Income-Installment Accounts Receivable from Related Parties 1156 應收租賃款－關係人 Rents Receibable-Related Parties 1157 未實現利息收入－應收關係人租賃款 Unrealized Interest Incoem-Rents Receivable from Related Parties 1159 備抵呆帳－應收關係人帳款，分期帳款及租賃款 Allowance for Bad Debts-Accounts and Ubstakknebt Receivables from Related Parties 116-117 其他應收款 Other Receivables 1161 應收出售遠匯款 Forward Exchange Contracts Receivable 1162 應收遠匯款－外幣 Forward Exchange Contracts Receivable-Foreign Currencies 1163 買賣遠匯折價 Discount on Forward Exchange Contracts 1164 應收退稅款 Tax Refund Receivable 1165 應收代收款(海陸運輸業適用) Accrued Custodial Receipts (for Seal/Land Shipping Business) 1166 應收工程保留款 Construction Retainage Receivable 1176 應收收益 Non-operating Revenues Receivable 1178 其他應收款 Other Non-operating Receivables 1179 備抵呆帳－其他應收款項 Allowance for Bad Debt's-Other Non-operating Receivables 119- 其他應收款－關係人 Other Receivables-Related Parties 1196 應收收益－關係人 Non-operating Receivables-Related Partien 1198 其他應收款－關係人－其他 Other Non-operating Receivables-Related Parties-Other 1199 備抵呆帳－其他應收關係人款項 Allowance for Bad Debts-Other Non-operating Receivables due from Related Parties 120-123 存貨 Inventories 120- 存貨－買賣業 Inventories-Merchandising Business 1201 商品存貨 Merchandise Inventories

1202 寄銷品 Goods on Consignment 1208 在途商品 Goods in Transit 1209 備抵存貨跌價及呆滯損失 Allowance for Inventory Valuation and Obsolescence Losses 121 存貨－製造業 Inventories-Manufacturing Business 1211 製成品 Finished Goods 1212 副產品 By-products 1213 半成品 Semi-finished Goods 1214 在製品 Work in Process 1215 原料 Raw Materials 1216 物料 Supplies 1218 在途原物料 Materials and Supplies in Transit 1219 備抵存貨跌價及呆滯損失 Allowance for Inventory Valuation and Obsolescence Losses 122- 存貨(建設業適用) Inventories (for Construction Business) 1221 待售房地 Buildings and Land Held for Sale 1222 待售車位 Parking Space held for Sale 1223 營建用地 Land Held for Construction Site 1224 在建房地 Construction in Progress 1225 預付土地款 Prepayment for Land Purchases 1226 1227 1229 1231231 1232 1233 1238 1239

材料－庫存材料 Materials-Materials in Stock 在途材料 Materials in Transit 備抵存貨跌價損失 Allowance for Inventory Valuation Losses 存貨－其他行業 Inventories-Other Businesses 油料 Fuels/Oils 物料 Supplies 餐飲用品(餐飲業) Restaruant Supplies (for Restaurant Business) 其他存貨 Other Inventories 備存存貨跌價及呆滯損失 Allowance for Inventory Valuation and

Obsolescence Losses 124- 在建工程(營造業適用) Construction in Progress (for Construction Contracting Business) 1241 在建材料 Material Used in Construction 1242 在建工料 Subcontracts Used in Construction 1243 在建人工 Labor Used in Construction 1244 在建費用 Overhead Used in Construction 1245 待分攤在建費用 Construction Overhead to Be Allocated 1246 在建工程－利息資本化 Construction in Progress-Capitalized Interest

Payments 1247 在建工程－工程損益 Construction in Progress-Construction Income/Loss 125-126 預付款項 Prepayments 125- 預付費用 Prepaid Expenses 1251 預付薪資 Advance Salary and Wages 1252 預付租金 Prepaid Rents 1254 船長週轉金(海陸運輸業適用) Captain's Advances (for Sea/Land Shipping Business) 1255 預付保險費 Prepaid Insurace Premiums 1256 用品盤存 Office Supplies 1257 1258 1261261

預付所得稅 Prepaid Income Tax 其他預付費用 Other Prepaid Expenses 預付款項 Other Prepayments 預付貨款 Prepayments to Suppliers

1264 進項稅額 Business Tax Paid (or Input VAT) 1265 留抵稅額 Excess Business Tax paid (or Net Input VAT) 1268 其他預付款 Other Prepayments 128-129 其他流動資產 Other Current Assets 1281 暫付款 Temporary Debits 1282 代付款 Payments for Other 1283 員工(船員)借支 Advances to E,ployees (Ship Crew) 1284 遞延兌換損失 Deferred Foreign Exchange Losses 1285 遞延推銷費用(建設業適用) Deferred Marketing Expenses (for Construction Business) 1286 遞延所得稅資產 Deferred iNcome Tax Asset 1287 代理店往來 Agency Current-Debit 1291 受限制資產 Restricted Current Assets 1292 工程存出保證金 Construction Deposits Paid 1298 其他流動資產－其他 Other Current Assets-Otehr 14- 基金及長期投資 Funds and Long-Term Investments 141- 基金 Funds 1411 償債基金 Sinking Fund 1412 改良及擴基金 Fund for Improvements and Expansions 1418 其他基金 Other Funds 142 長期投資 Long-Term Investments 1421 長期股權投資 Long-Term Investments in Stocks 1422 長期債券投資 Long-Term Investments in Bonds 1423 不動產投資 Investments in Real Estate

1424 1425 1428 1429

人壽保險現金解約價值 Cash Surrender Value Of Life Insurance 預付長期期投資款 Prepayments for Long-Term Investments in Stocks 其他長期投資 Other Long-Term Investments 備抵長期投資跌價損失 Allowance for Valuation Losses in Long-Term

Investments 15-16 固定資產 Fixed Assets 150- 土地 Land 1501 土地 Land 1508 土地－重估增值 Land-Revaluation Increment 151- 土地改良物 Land Improvements 1511 1518 1519 152-

土地改良物 Land Improvements 土地改良物－重估增值 Land Improvements-Revaluation Increment 累計折舊－土地改良物 Accumulated Dep0reciation-Land Improvements 房屋及建築 Buildings and Structures

1521 房屋及建築 Buildings and Structures 1528 房屋及建築－重估增值 Buildings and Structures-Revaluation Increment 1529 累計折舊－房屋及建築 Accumulated Depreciation-Buildings and Structures 153-154 機器設備 Machinery and Equipment 1531 機器設備 Machinery and Equipment 1532 裝卸設備 Loading/Unloading Equipment 1533 1534 1537 1541 1542 1543 1544 1545 1546 1548

倉儲設備 Warehousing Equipment 售氣設備 Gas-Sale Equipment 模具設備 Molding Equipment 水電設備 Utilitie sEquipment 冷凍設備 Refrigeration Equipment 漁船設備 Fishing Boats and Equipment 電腦通訊設備 Computer and Telecommunication Equipment 試驗設備 Testing Equipment 污染防治設備 Pollution-Prevention Equipment 機器設備－重估增值 Machinery and Equipment-Revaluation Increment

1549 1551551 1552 1553 1554 1558 1559

累計折舊－機器設備 Accumulated Depreciation-Machinery and Equipment 運輸設備 Transportation Equipment 運輪設備 Transportation Equipment 船舶設備 Ships and Equipment 碼頭設備 Dock Facilities 飛航設備 Airplanes and Equipment 運輸設備－重估增值 Transportation Equipment-Revaluation Increment 累計折舊－運輸設備 Accumulated Depreciation-Transportation Equipment

1561561 1568 1569 1571571 1572 1573 1574 1578

辦公設備 Office Equipment 辦公設備 Office Equipment 辦公設備－重估增值 Office Equipment-Revaluation 累計折舊－辦公設備 Accumulated Depreciation-Office Equipment 營業器具設備 Business Facilities 營業器具(觀光飯店業適用) Business Facilities (for Hotel Business) 機具設備 Maintenance Equipment and Tools 遊樂設備 Enteratinment Facilities 景觀園藝 Landscaping and Ornamental Fixtures 營業器具設備－重估增值 Business Facilities-Revaluation Increment

1579 1611611 1619

累計折舊－營業器具設備 Accumulated Depreciation-Business Facilities 租賃資產 Leased Assets 租賃資產 Leased Assets 累計折舊－租賃資產 Accumulated Depreciation-Leased Assets

1621621 1622 1623 1627 1628

出租資產 Rental Assets 出租資產－土地 Rental Assets-Land 出租資產－房屋 Rental Assets-Buildings 出租資產－機器設備 Retal Assets-Machinery and Equipment 出租資產－其他 Rental Assets-Other 出租資產－重估增值 Rental Assets-Revaluation Increment

1629 1631631 1639 167-

累計折舊－出租資產 Accumulated Depreciation-Rental Assets 租賃改良 Leasehold Improvements 租賃改良 Leashelod Improvements 累計折舊－租賃改良 Accumulated Depreciation-Leasehold Improvements 未完工程及預付設備款 Unfinished Construction and Prepayments For

Business Facilities 1671 未完工程 Unfinished Construction 1672 預付設備款 Prepayments For Business Facilities 168- 其他設備 Other Facilities 1681 其他設備 Other Facilities 1688 其他設備－重估增值 Other Facilities-Revaluation Increment 1689 累計折舊－其他設備 Accumulated Depreciation-Other Facilities 169- 折耗性資產(工礦事業等適用) Depletion Assets (for Mining and Logging Businesses) 1691 天然資源 Natural Resources 1699 累計折耗－天然資源 Accumulated Depletion-Natural Resources 17- 無形資產 Intangible Assets 171- 商標權 Tradmearks

1711 1721721 1731731 1741741 1751751 176-

商標權 Tradmearks 專利權 Patents 專利權 Patents 特許權 Franchise 特許權 Franchise 著作權 Copyright 著作權 Copyright 電腦軟體成本 Computer Software Cost 電腦軟體成本 Computer Softward Cost 商譽 Goodwill

1761 1771771 178-

商譽 Goodwill 遞延退休金成本 Deferred pension Cost 遞延退休金成本 Deferred Pension Cost 其他無形資產 Other Intangible Assets

1781 專門技術 Acquired Special Technology 1782 土地使用權 Land Use Right 1788 其他無形資產 Other Intangible Assets 18- 其他資產 Other Assets 180- 出租資產 Assets Rented Out 1801 出租資產 Assetr Rented Out 1802 1809 1811811 1818 1819 1821821 1831831

出租資產－重估增值 Assets Rented Out-Revaluation ncrement 累計折舊－出租資產 Accumulated Depreciation-Assets Rented Out 閒置資產 Idled Assets 閒置資產 Idled Assets 閒置資產－重估增值 Idled Assets-Revaluation Increment 累計折舊－閒置資產 Accumulated Depreciation-Idled Assets 存出保證金 Guarantee Deposits Paid 存出保證金 Guarantee Deposits Paid 遞延費用 Deferred Charges 開辦費 Organization Costs

1832 債券行成本 Bond Issuance Expense 1833 船舶大修(海陸運輸業適用) Ship-Overhaul Costs (for Sea/Land Shipping Business) 1838 其他遞延費用 Other Deferred charges 184- 長期應收票據及款項 Long-Term Notes and Accounts Receivable 1841 長期應收票據 Long-Term Notes Receivable 1843 長期應收款 Long-Term Accounts Receivables 1844 長期應收分期帳款 Long-Term Installment Receivables

1845 未實現利息收入－長期應收期帳款 Unrealized Interest Income-Long-Term Installment Receivables 1846 長期應收租賃款 Long-Term Lease payments Receivable 1847 未實現利息收入－長期應收租賃款 Unrealized Interest Income-Long-Term Lease Payments Receivables 1848 催收款項 Overdue Receivables 1849 備抵呆帳－長期應收款項 Allowance for Bad Debts-Long-Term Receivables 185- 長期應收票據及款項－關係人 Long-Term Notes and Accounts Receivable-Related Parties 1851 長期應收票據－關係人 Long-Term Notes Receivables-Related Parties 1853 長期應收款－關係人 Long-Term Accounts Receivable-RElated Parties 1854 長期應收分期帳款－關係人 Long-Term Installment Receivables-Related Parties 1855 未實現利息收入－長期應收關係人分期帳款 Unralized Interest Income-Long-Term Installment Receivables from Related Parties 1856 長期應收租賃款－關係人 Long-Term Lease payments REceivable-RElated Parties 1857 未實現利息收入－長期應收關係人租賃款 Unralized Interest Income-Long-Term Lease Payments Receivable from Related Parties 1858 催收款項－關係人 Overdue Receivable-Related Parties 1859 備抵呆帳－長期應收關係人項 Allowance for Bad Debts-Long-Term Receivables from Related Parties 186- 遞延所得稅 Deferred Income Tax 1861 遞延所得稅資產 Deferred Income TAx Assets 188- 其他資產－其他 Other ASsets-Other 1881 遞延借項－聯屬公司間損失 Deferred Debits-Losses on Inter-Affiliate Accounts 1882 未實現售後租回損失 Unrealized Losses on Sale and Lease-Back 1886 陳飾品 Office Ornaments 1887 受限制資產 Restricted Long-Term Assets 1888 其他資產－其他 Other Assets-Other 189- 內部往來 Inter-Department Debits 1891 內部往來 Inter-Department Debits 19- 信託代理及保證資產(備忘科目) Assets under Trust, Agency, and Guaranty (Memo Account) 1911 保管品(備忘科目) Merchandise in Custody (Memo Account) 1921 保證品(備忘科目) Collaterals Received (Memo Account) 1931 應收保證票據(備忘科目) Guawrantee Notes Receivable (Memo Account)

1941 存出保證票據(備忘科目) Guarantee Notes Submitted (Memo Account) 1951 承銷品(備忘科目) Consignments-out (Memo Accccount) 1961 庫存禮卷(百貨業適用備忘科目) Gift Certificates in Stock (Memo Account for Department Stores) 1971 應收保證款項備忘科目) Guarantee Payments Receivable (Memo Account) 貳負債類會計科目 2. Liability Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 2- 負債科目 Liabilities 21-22 流動負債 Current Liabilities 210- 短期借款 Short-Term Borrowings 2101 銀行透支 Overdrafts From Banks 2102 2108 2112111 2116 2119

銀行借款 Due to Banks 其他短期借款 Other Short-Term Borrowings 應付短期票券 Short-Term Notes and Bills Payable 應付短期票券 Short-Term Notes and Bills Payable 附買回債券負債 Bonds Sold Under Repurchase Agreement 應付短期票券折價 Discount on Short-Term Notes and Bills Payable

2122121 2122 2132131 2132 2142143 2144 215-

應付票據 Notes Payable 應付票據 Notes Payable 其他應付票據 Other Notes Payable 應付票據－關係人 Notes Payable-Related Parties 應付票據－關係人 Notes Payable-Related Parties 其他應付票據－關係人 Other Notes Payable-Related Parties 應付帳款 Accounts Payable 應付帳款 Accounts Payable 暫估應付帳款 Estimated Accounts Payable 應付帳款－關係人 Accounts Payable-Related Parties

2153 2154 2162161 2172171 2172 2173

應付帳款－關係人 Accounts Payable-Related Parties 暫估應付帳款－關係人 Estimated Accounts Payable-Related Parties 應付所得稅 Income Tax Payable 應付所得稅 Income Tax payable 應付費用 Accrued Expenses 應付薪資 Salary and Wages Payable 應付租金 Rents Payable 應付利息 Interest Payable

2174 暫估應付費用 Estimated Expense Payable 2178 其他應付費用 Other Accrued Expenses 221-222 其他應付款項 Other Payables 2211 應付購入遠匯款 Payables on Forward Exchange Purchased 2212 應付遠匯款－外幣 Payables on Forward Exchange-Foreign Currencies 2213 買賣遠匯溢價 Premium on Forward Exchange Contracts 2214 銷項稅額 Business Tax Received (or Output VAT) 2215 應付營業稅 Business Tax Payable 2216 應付股利 Dividend Payable 2219 應付員工紅利 Employee Bonus Payable 2221 2222 2223 2223

應付董監事酬勞 Commensation Due to Directors and Supervisors 應付工程保留款 Contruction Retainage Received 應付土地房屋款 Balance Payable-Land and Buildings 應付設備款 Balance Payable-Machinery and Equipment

2228 2192191 2262261 2262

其他應付款－其他 Other Payables-Other 其他應付款項－關係人 Other payables-Related Parties 其他應付款－關係人 Other payables-Related parties 預收款項 Advance Receipts 預收貨款 Advance Sales Receipts 預收房地款 Advance Real Estate Receipts

2263 預收收入／遞延收入 Unearned Revenue 2264 預收工程款(營造業適用) Advance Construction Receipts (for Construction Contracting Business) 2268 其他預收款 Other Advance Receipts 227- 一年或一營業週期內到期長期負債 Long-Term Liabilities-Current Portion 2271 一年或一營業週期內到期公司債 Bonds Payable-Current Portion 2272 一年或一營業週期內到期長期借款 Long-Term Borrowings-Current Portion 2273 一年或一營業週期內到期長期應付票據及款項－非關係人 Long-Term Notes and Accounts Payable-Current Portion 2274 一年或一營業週期內到期長期 Long-Term Notes and Accounts Payable to Related 應付票據及款項－關係人 Parties-Current Portion 228-229 其他流動負債 Other Current Liabilities 2281 暫收款 Temporary Credits 2282 代收款 Receipts Under Custody 2283 售後服務準備／保固準備 Provision for Contingent Service Cost 2284 遞延兌換利益 Deferred Foreign Exchange Gains 2285 應付禮券 Gift Certificates Payable

2286 遞延所得稅負債 Deferred Income Tax Liabilities 2287 代理店往來 Agency Current-Credit 2298 其他流動負債－其他 Other Current Liabilities-Other 24- 長期負債 Long-Term Liabilities 241- 應付公司債 Bonds payable 2411 應付公司債 Bonds Payable 2419 應付公司債(折)價 Premium (Discount) on Bonds Payable 242- 長期借款 Long-Term Borrowings 2421 銀行長期借款 Long-Term Bank Loans 2428 其他長期借款 Othe Long-Term Borrowings 2442441 2443 2446

長期應付票據及款項 Long-Term Notes and Accounts payable 長期應付票據 Long-Term Notes payable 長期應付款 Long-Term Accounts payable 長期應付租賃負債 Long-Term Lease Obligations Payable

245- 長期應付票據及款項－關係人 Long-Term Notes and Accounts Payable-Related Parties 2451 長期應付票據－關係人 Long-Term Notes Payable-Related Parties 2453 長期應付款－關係人 Long-Term Accounts payable-Related Parties 2456 長期應付租賃負債－關係人 Long-Term Lease Obligations Payable-Related Parties 246- 長期遞延收入 Long-Term Deferred Revenue 2461 長期遞延收入 Long-Term DEferred REvenue 25- 各項準備 Reserves 251- 土地增值稅準備 Reserve for Land Revaluation Increment Tax 2511 土地增值稅準備 Reserve for Land Revaluation Increment Tax 252- 營業器具重置準備(觀光飯店業) Reserve for Business Facilities Replacement (for Hotel Business) 2521 營業器具重置準備(觀光飯店業) Reserve for Business Facilities Replacement (for Hotel Business) 253- 外銷損失準備 Reserve for Export Losses 2531 外銷損失準備 Reserve for Export Losses 254- 國外投資損失準備 Reserve for Overseas Investment Losses 2541 國外投資損失準備 Reserve for Overseas Investment Losses 255- 窯爐冷修準備 Reserve for Furnace Overhaul 2551 窯爐冷修準備 Reserve for Furnace Overhaul 28- 其他負債 Other Liabilities 281- 退休金準備／應計退休金負債 Pension Reserve/Accrued Pension Liability 2811 退休金準備／應計退休金負債 Pension Reserve/Accrued Pension Liability

2822821 2852851 2862861 2862 2882881

存入保證金 Guarantee Deposits Received 存入保證金 Guarantee Deposits Received 股東往來 Shareholder Accounts 股東往來 Shareholder Accounts 遞延所得稅 Deferred Income Tax 遞延所得稅負債 Deferred Income Tax Liability 遞延所得稅抵減 Deferred Income Tax Credits 其他負債－其他 Other Liabilities-Other 遞延貨項－聯屬公司間利益 Deferred Credits-Gains on Inter-Afffiliate

Accounts 2882 未實現售後租回利益 Unrealized Gain on Sale and Leaseback 2883 少數股權 Minority Interest 2888 其他負債－其他 Other Liabilities-Other 289- 內部往來 Inter-Department Accoutns-Credit 2891 內部往來 Inter-Department Accoutns-Credit 29- 信託代理及保證負債(備忘科目) Liabilities under Trus, Agency, and Guaranty (Memo Account) 2911 應付保管品(備忘科目) Deliverable Merchandise in Custody (Meme Account) 2921 存入保證品(備忘科目) Collaterals Received (Memo Account) 2931 存入保證票據(備忘科目) Guarantee Notes Recived (Memo Account) 2941 應付保證票據(備忘科目) Guarantee Notes Payable (Memo Account) 2951 應付承銷品(備忘科目) Consignments Payable (Memo Account) 2961 應付庫存禮券(百貨業適用備忘科目) Payables on Gift Certificates in Stock (Memo Account for Department Stores) 2971 應付保證款項(備忘科目) Guarantee Payments Payable (Memo Account) 參股東權益類會計科目 3. Shareholders' Equity Accounts 編號科目英文科目 Codes Chinese Account Names Accounts 3- 股東權益 Stockholders' Equity 31- 股本 Capital Stock 311- 普通股股本 Common Stock 3111 普通股股本 Common Stock 312- 特別股股本 Preferred Stock 3121 特別股股本 Preferred Stock 313- 債券換股權利證書 Certificates of Bond-to-Stock Conversion 3131 債券換股權利證書 Certificates of Bond-to-Stock Conversion

314- 預收股本 Advance Receipts for Common Stock 3141 預收股本 Advance REceipts for Common Stock 315- 待分配股票股利 Stock Dividend to be Distributed 3151 待分配股票股利 Stock Dividend to be Distributed 32- 資本公積 Capital Surplus 321- 資本公積－發行溢價 Capital Surplus-Additional Paid-In Capital 3211 資本公積－普通股股票溢價 Capital Surplus-Additional paid-In Capital-Common Stock 3212 資本公積－特別股股票溢價 Capital Surplus-Additional Paid-In Capital-Preferred Stock 3213 資本公積－轉換公司債轉換溢價 Capital Surplus-Additional Paid-In Capital-Bond Coversion 322- 資本公積－庫藏股票交易 Capital Surplus-Treasury Stock Transactions 3221 資本公積－庫藏股票交易 Capital Surplus-Treasury Stock Transactions 323- 資本公積－資產重估增值準備 Capital Surplus-Reserve for Asset Revaluation Increment 3231 資本公積－資產重估增值準備 Capital Surplus-Reserve for Asset Revaluation Increment 324 資本公積－處分資產增益 Capital Surplus-Gain on Sale of Fixed Assets 3241 資本公積－處分資產增益 Capital Surplus-Gain on Sale of Fixed Assets 3253251 3263261 3273271 3283281

資本公積－受贈資產 Capital Surplus-Donated Assets Received 資本公積－受贈資產 Capital Surplus-Donated Assets REceived 資本公積－長期投資 Capital Surplus-Long-Term Equity Investments 資本公積－長期投資 Capital Surplus-Long-Term Equity Investments 資本公積－合併溢額 Capital Surplus-Net Assets from Merger 資本公積－合併溢額 Capital Surplus-Net Assets from Merger 資本公積－其他 Capital Surplus-Other 資本公積－轉換公司債應付利息補償金 Capital Surplus-Interest Payable

Refund from Bond Conversion 3288 資本公積－其他 Capital Surplus-Other 33- 保留盈餘 Retained Earnings 331- 法定盈餘公積 Legal Reserve 3311 法定盈餘公積 Legal Reserve 332- 特別盈餘公積 Special Reserve 3321 特別盈餘公積 Special Reserve 335- 未提撥保留盈餘 Unappropriated Retained Earnings 3351 累積盈虧 Accumulated Profit and Loss 3352 前期損益調整 Prior Periods Adjustments

3353 本期損益 Current Profit and Loss 34- 權益調整 Equity ADjustments 341- 未實現長期股權投資跌價損失 Unrealized Valuation Losses on Long-Term Equity Investment 3411 未實現長期股權投資跌價損失 Unrealized Valuation Losses on Long-Term Equity Investment 342- 累積換算調整數 Cumulative Translation Adjustments 3421 累積換算調整數 Cumulative Translation Adjustments 343- 未認列為退休金成本之淨損失 Net Loss Not Recognized As Pension Cost 3431 未認列為退休金成本之淨損失 Net Loss Not Recognized As Pension Cost 35- 庫藏股票 Treasury Stock 351- 庫藏股票 Treasury Stock 3511 庫藏股票 Treasury Stock 36- 少數股權 Minority Interest 361 少數股權 Minority Interest 3611 少數股權 Minority Interest 肆營業收入類會計科目 4. Operating Income Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 4- 營業收入 Operating Income 41- 銷貨收入 Sales 411- 銷貨收入 Sales 4111 銷貨收入 Sales 4112 天然氣銷貨收入(天然氣業) Natural Gas Sales (for Natural Gas Industry) 412- 專櫃銷貨收入(百貨業適用) Tenant-Conunter Sales (for Department Stores) 4121 專櫃銷貨收入(百貨業適用) Tenant-Counter Sales (for Department Stores) 413- 分期付款銷貨收入 Installment Sales 4131 分期付款銷貨收入 Installment Sales 417- 銷貨退回 Sals Returns 4171 銷貨退回 Sales Returns 419- 銷貨折讓 Sales Discounts and Allowances 4191 銷貨折讓 Sales Discounts and Allowances 42- 投資收入(投資公司適用) Investment Income (for Investment Business) 421- 證券出售收入 Revenue from Sale of Securities 4211 證券出售收入 Revenue from Sale of Securities 4212 長期證券出售收入 Revenue from Sale of Long-Term Securities

4224221 4222 4234231 4244241 4254251 426-

投資收入 Investment Income 投資收入－股利收入 Investment Income-Dividend 按權益法認列之投資收益 Investment Income on Equity-Method Investees 債息收入 Bond Interest Income 債息收入 Bond Interest Income 利息收入 Interest Income 利息收入 Interest Income 酬勞收入 Soard-Service Income from Investees 酬勞收入 Board-Service Income from Investees 地產出售收入(開發投資公司適用) Income from Sale of Land properties (for

Development Business) 4261 地產出售收入(開發投資公司適用) Income from Sale of Land Properties (for Development Business) 43- 租賃收入 Rental Income 431- 租賃收入 Rental Income 4311 租賃收入 Rental Income 433- 倉儲數入 Warehousing Income 4331 倉儲收入 Warehousing Income 44- 旅遊服務收入 Travel Service Income 441 餐旅服務收入 Hospitality Service Income 4411 4412 4413 4418 4419 4424421 4422 4423 4429

客房收入 Guest Room Income 餐飲收入 Food Service Income 電話及電報收入 Phone and Cable Service Income 其他餐旅服務收入 Other Hospitality Service Income 餐旅服務收入折讓 Discount and Allowance on Hospitality Service Income 育樂收入 Entertainment Income 門票收入 Ticket Income 商品收入 Souvenir (Merchandise) Income 遊樂收入 Ride Income 育樂收入折讓 Discount and Allowance on Entertainment Income

45- 營建工程收入 Construction and Engineering Income 451- 營建收入(營建業適用) Construction Income (for Construction Business) 4511 營建收入(營建業適用) Construction Income (for Construction Business) 4519 營建收入退回及折讓 Return and Allowance for Construction Income 452- 工程收入 Engineering Service Income 4521 工程收入 Engineering Service Income 4529 工程收入退回及折讓 Return and Allowance for Engineering Income 46- 勞務收入 Service Income

461- 勞務收入 Service Income 4611 勞務收入 Service Income 4612 拆併櫃收入(海陸運輸業適用) Container-Fitting Service Income (for Sea/Land Shipping Business) 4613 代理業收入(海陸運輸業適用) Agency Service Incoem (for Sea/Land Shipping Business) 4614 佣金收入 Commissions Income 4615 管理費收入(證券投資信託業適用) Management Fees Income (for Securities Investment and Trust Business) 4616 銷售費收入(證券投資信託業適用) Underwriting Fees Income (for Securities Investment and Trust Business) 4617 貨櫃場作業收入 Container Yard Service Incoem 4618 設計收入 Design Fees Income 4619 勞務收入折讓 Discount and Allowance on Service Income 462- 運輸收入 Transportation Income 4621 海運收入(海陸運輪業適用) Marine Freight Incoem (for Sea/Land Shipping Business) 4622 陸運收入(海陸運輪業適用) Land Freight Income (for Sea/Land Shipping Business) 4623 航運收入(航空業適用) Air Freight Income (for Air Shipping Business) 4629 運輪收入折讓(海陸運輪業航空業適用) Discount and Allowance on Transportation Income (for Sea/Land/Air Shipping Business) 463- 空中營業收入 In Flight Operating Income 4631 空中營業收入 In-Flight Operating Income 464- 裝置收入 Installation Income 4641 裝置收入 Installation Income 4649 裝置收入折讓 Discount and Allowance on Installation Income 465- 技術服務收入 Technical Service Income 4651 技術股務收入 Technical Service Income 4659 技術服務收入折讓 Discount and Allowance on Technical Service Income 4664661 4669 4674671 4679 4684681

加工收入 Processing Fees Income 加工收入 Processing Fees Income 加工收入折讓 Discount and Allowance on Processing Fees Income 維修收入 Repairs and Maintenance Income 維修收入 Reparis and Maintenance Income 維修收入折讓 Discount and Allowance on Repairs and Maintenance Income 其他勞務收入 Other Service Income 其他勞務收入 Other Service Income

4689 其他勞務收入折讓 Discount and Allowance on Other Service Income 48- 其他營業收入 Other Operating Income 488- 其他營業收入 Other Operating Income 4884 其他營業收入 Other Operating Income 4889 其他營業收入退回及折讓 Return and Allowance on Other Operating Income 伍營業成本類會計科目 5. Operating Cost Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 5- 營業成本 Operating Costs 51- 銷貨成本 Cost of Sales (Cost of Goods Sold) 511- 銷貨成本 Cost of Sales (Cost of Goods Sold) 5111 銷貨成本 Cost of Sales (Cost of Goods Sold) 5112 天然氣銷貨成本(天然氣業) Cost of Natural Gas Sales (for Natural Gas Business) 512- 專櫃銷貨成本 Cost of Tenant-Counter Sales 5121 專櫃銷貨成本(百貨業適用) Cost of Tenant-Counter Sales (for Department Stores) 52- 投資支出(投資公司適用) Investment Costs (for Investment Business) 5215211 5212 5225221 5222 5223

證券出售成本 Cost of Sale of Securities 證券出售成本 Cost of Sale of Securities 長期證券出售成本 Cost of Sale of Long-Tern Securities 投資損失 Investment Losses 投資損失 Investment Losses 按權益法證列之投資損失 Investment Losses on Equity-Method Investees 短期投資未實現跌價損失 Unrealized Valuation Losses on Short-Term

Investments 524- 利息費用 Interest Expense 5241 利息費用 Interest Expense 526- 地產出售成本 Cost of sale of Land 5261 地產出售成本 Cost of Sale of Land 53- 租賃成本 Cost of Rental Sales 531- 租賃成本 Cost of Rental Sales 5311 租賃成本 Cost of Rental Sales 533- 倉儲成本 Cost of Warehousing Sales 5331 倉儲成本 Cost of Warehousing Sales 534- 電信成本 Cost of Telecommunication Service Sales

5341 電信成本(電訊網路業) Cost of Telecommunication Service Sales (for Telecommunicationn/Network Business) 54- 旅遊服務成本 Cost of Travel Service 541- 餐旅服務成本(觀光飯店業適用) Cost of Hospitality Service Sales (for Hotel Business) 5411 客房成本 Guest Room Costs 5412 餐飲成本 Food Service Costs 5413 電話及電報成本 Costs of Phone and Cable Services 5418 其他餐旅服務成本 Costs of Other Hospitality Services 542- 育樂成本 Entertainment Costs 5421 出售門票成本 Costs of Ticket Sales 5422 商品成本 Cost of Souvenir (merchandise) Sales 5423 遊樂成本 Cost of Ride Sales 55- 建工程成本 Cost of Construction and Engineering Service Sales 551- 營建成本 Cost of Construction Sales 5511 營建成本 Cost of Construction Sales 552- 工程成本 Cost of Engineering Sales 5521 工程成本 Cost of Engineering Sales 56- 勞務成本 Cost of Services 561- 勞務成本 Cost of Services 5611 勞務成本 Cost of Services 5618 設計成本 Cost of Design Services 562- 運輸成本(海陸運輸業航空業適用) Cost of Transportation Sales (for Sea/Land/Air Shipping Business) 5621 海運成本(海陸運輸業適用) Cost of Marine Freight Services (for Sea/Land Shiping Business) 5622 陸運成本(海陸運輸業適用) Cost of Land Freight Services 9for Sea/Land Shipping Busines) 5623 空運成本(航空業適用) Cost of Air Freight Services (for Air Shipping Business) 5624 場站及運務成本(航空業適用) Airport Operating Costs (for Air Shipping Business) 5625 旅客服務成本(航空業適用) Traveler Service Costs (for Air Shipping Business) 563- 空中營業成本 In-Flight Operating Costs 5631 空中營業成本 In-Flight Operating Costs 564- 裝置成本 Installation Costs 5641 裝置成本 Installation Costs 565- 技術服務成本 Costs to Provide Technical Services

5651 技術服務成本 Costs to Provide Technical Services 566- 加工成本 Processing Costs 5661 加工成本 Processing Costs 567- 維修成本 Maintenacce Costs 5671 維修成本 Maintenance Costs 568- 其他勞務成本 Other Service Costs 5688 其他勞務成本 Other Service Costs 57- 標準成本差異 Standard Cost Variances 571- 直接原料差異 Direct Material Variances 5711 直接原料價格差異 Direct Material Price Variance 5712 5725721 5722

直接原料數量差異 Direct Material Quantity Variance 直接人差異 Direct Labor Variances 直接人工費率差異 Direct Labor Rate Variance 直接人工效率差異 Direct Labor Efficiency Variance

573- 製造費用差異 Overhead Variances 5731 製造費用用款差異 Overhead Spending Variance 5732 製造費用效率差異 Overhead Efficiency Variance 5733 製造費用數量差異 Overhead Volume Variance 58- 其他營業成本 Other Operating Costs 588- 其他營業成本 Other Operating Costs 5881 其他營業成本 Other Operating Costs 59- 營業毛利(毛損) Gross Income (Loss) from Operations 591- 營業毛利(毛損) Gross Income (Loss) from Operations 5911 營業毛利(毛損) Gross Income (Loss) from Operations 592- 聯屬公司間未實現利益 Unrealized Gain on Inter-Affiliate Accounts 5921 聯屬公司間未實現利益 Unrealized Gain on Inter-Affiliate Accounts 593- 聯屬公司間已實現利益 Realized Gain on Inter-Affiliate Accounts 5931 聯屬公司間已實現利益 Realized Gain on Inter-Affiliate Accounts 陸營業費用類會計科目 6. Operating Expense Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 6- 營業費用 Operating Expenses 61- 推銷費用 Selling Expense 6110 薪資支出 Salary and Wages 6111 租金支出 Rent 6112 文具用品 Stationery Supplies

6113 6114 6115 6116 6117 6118 6119 6120 6121 6122

旅費 Traveling Expense 運費 Freight 郵電費 Postage and Phone/Fax Expense 修繕費 Repairs and Maintenance 廣告費 Advertisement 水電瓦斯費 Utilities 保費 Insurance 交際費 Entertainment 捐贈 Donations 稅捐 Taxes

6124 6125 6127 6128

折舊 Depreciation 各項攤提 Amortizations 伙食費 Food Stipend 職工褔利 Employee Benefits

6130 6131 6132 6151 6153 6188

佣金支出 Commissions Expense 訓練費 Training 進出口費用 Import/Export (Customs) Expense 漁業作業費用 Fishing Operations Expense 漁業銷售費用 Fish Marketing Expense 其他費用 Other Expenses

62- 管理及總務費用 General and Administrative Expenses 6210 薪資支出 Salary and Wages 6211 租金支出 Rent 6212 文具用品 Stationery Suplies 6213 旅費 Traveling Expense 6214 運費 Freight 6215 郵電費 Postage and Phone/Fax Expense 6216 修繕費 Repairs and Maintenace 6217 廣告費 Advertisement 6218 水電瓦斯費 Utilities 6219 保險費 Insurance 6220 交際費 Entertainment 6221 捐贈 Donations 6222 稅捐 Taxes 6223 呆帳損失 Bad Debt Losses 6224 折舊 Depreciation 6225 各項攤提 Amortizations 62557 伙食費 Food Stipend

6228 職工褔利 Employee Benefits 6229 研究發展費用 Research and Development Expenses 6231 訓練費 Training 6232 網路服務費用 Network Service Expense 6233 保全費 Security Expense 6288 其他費用 Other Expenses 63- 研究發展費用 Research and Development Expenses 6310 薪資支出 Salary and Wages 6311 租金支出 Rent 6312 文具用品 Stationery Supplies 6313 6314 6315 6316

旅費 Traveling Expenses 運費 Freight 郵電費 Postage and Phone/Fax Expense 修繕費 Repairs and Maintenance

6318 6319 6230 6321 6322 6324

水電瓦斯費 Utilities 保險費 Insurance 交際費 Entertainment 捐贈 Donations 稅捐 Taxes 折舊及折耗 Depreciation and Depletion

6325 各項攤提 Amortizations 6327 伙食費 Food Stipend 6328 職工褔利 Employee Benefits 6329 委託研究費 Contracted Research expenses 6331 訓練費 Training 6388 其他費用 Other Expenses 69- 營業淨利(淨損) Net Operating Income (Loss) 699- 營業淨利(淨損) Net Operating Income (Loss) 6991 營業淨利(淨損) Net Operating Income (Loss) 柒營業外收入及營業外支出類會計科目 7. Non-Operating Income and expense Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 7- 營業外收入及支出 Non-Operating Income and Expenses 71-74 營業外收入 Non-Operating Income 711- 利息收入 Interest Income 7111 利息收入 Interest Income

7127121 7122 7137131 7147141 7157151 716-

投資收益 Investment Income 權益法認列之投資收益 Investment Income on Equity-Method Investees 股利收入 Dividend Income 處分固定資產利益 Gains on Sale of Fixed Assets 處分固定資產利益 Gains on Sale of Fixed Assets 處分投資利益 Gains on Sale of Investments 處分投資利益 Gains on Sale of Investments 存貨盤盈 Gains on Physical Inventory 存貨盤盈 Gains on Physical Inventory 兌換利益 Gains on Exchange

7161 7177171 721-

兌換利益 Gains on Exchange 違約金收入 Income from Counter-Party Default 違約金收入 Income from Counter-Party Default 租金收入 Rent Income

7211 7227221 724-

租金收入 Rent Income 出售下腳及廢料收入 Income from Sale of Scrap and Wastes 出售下腳及廢料收入 Income from Sale of Scrap and Wastes 短期投資市價回升利益 Gains on Market Price Recovery of Short-Term

Investments 7241 短期投資市價回升利益 Gains on Market Price Recovery of Short-Term Investments 725- 壞帳轉回利益 Gains on Bad Debt Recoveries 7251 壞帳轉回利益 Gains on Bad Debt Recoveries 726- 存貨跌價回升利益 Gains on Inventory Value Recoveries 7261 存貨跌價回升利益 Gains on Inventory Value Recoveries 727- 沖銷逾期應付款利益 Gains on Write-Off of Accounts Payable 7271 沖銷逾期應付款利益 Gains on Write-Off of Accounts Payable 748- 什項收入 Miscellaneous Income 7481 什項收入 Miscellaneous Income 75-78 營業外支出 Non-Operating Expenses 7517511 7527521 7537531 7547541

利息費用 Interest Expense 利息費用 Interest Expense 投資損失 Investment Losses 投資損失 Investment Losses 處分固定資產損失 Losses on Sale of Fixed Assets 處分固定資產損失 Losses on Sale of Fixed Assets 處分投資損失 Losses on Sale of Investments 處分投資損失 Losses on Sale of Investments

7557551 7567561 7577571 7587581 7588 761-

存貨盤損 Losses on Physical Inventory 存貨盤損 Losses on Physical Inventory 兌換損失 Losses on Exchange 兌換損失 Losses on Exchange 存貨跌價及呆滯損失 Losses on Inventory Valuation Loss and Obsolescence 存貨跌價及呆滯損失 Losses on Inventory Valuation Loss and Obsolescence 財務費用 Financial Expenses 財務費用 Financial Expenses 其他財務費用 Other Financial Epenses 停工損失 Losses on Work Stoppages

7611 停工損失 Losses on Work Stoppages 762- 閒置資產折舊及跌價損失 Losses on Idle Assets' Depreciation and Valuation Loss 7621 閒置資產折舊及跌價損失 Losses on Idle Assets' Depreciation and Valuation Loss 788- 什項支出 Mixcellaneous Disbursements 7888 什項支出 Miscellaneous Disbursements 79- 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Before Tax 799- 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Before Tax 7991 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Before Tax 捌所得稅類會計科目 8. Income Tax Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 8- 所得稅 Income Tax 811- 所得稅費用 Income Tax Expense 8111 所得稅費用 Income Tax Expense 8112 遞延所得稅利益(費用) Deferred Income Tax Benefit (expense) 89- 繼續營業部門稅前淨利(淨損) Continuing Opeations' Income (Loss) Before Tax 899- 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Befor Tax 8991 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Befor Tax

玖非經常營業損益類會計科目 9. Non-Continuing Operations Income/Loss Accounts 編號科目英文科目 Codes Chinese Account Names English Account Names 9- 非經常營業損益 Income (Loss) from Non-Contiuning Operations 91- 停業部門損益 Income (Loss) from Discountinued Operations 911- 停業部門停業前營業損益 Income (Loss) from Operations of Discontinued Operations 9111 停業部門停業前營業損益 Income (Loss) from Operations of Discontinued Operations 912- 停業部門處分損益 Gain (Loss) on Disposal of Discontinued Operations 9121 停業部門處分損益 Gain (Loss) on Disposal of Discontinued Operations 92- 非常損益 Gain (Loss) from Extraordinary Items 921- 非常損益 Gain (Loss) from Extraordinary Items 9211 非常損益 Gain (Loss) from Extraordinary Items 93- 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle 9311 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle 94- 少數股權淨利(淨損) Income (Loss) for Minority Interest, Net of Tax 941- 少數股權淨利(淨損) Income (Loss) for Minority Interest, Net of Tax 9411 少數股權淨利(淨損) Income (Loss) for Minority Interest, Net of Tax 96- 本期淨利(淨損) Net Income (Loss) 969- 本期淨利(淨損) Net Income (Loss) 9691 本期淨利(淨損) Net Income (Loss) 97- 基本每股盈餘 Primary Earnings per Share 971- 繼續營業部門淨利(淨損) Income (Loss) for Continuing 9711 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax 972- 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax 9721 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax 973- (淨)非常損益 Extraordinary Gain (Loss), Net of Tax 9731 (淨)非常損益 Extraordinary Gain (Loss), Net of Tax 974- 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax 9741 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax 975- 本期淨利(淨損) Net Income (Loss)

9751 本期淨利(淨損) Net Income (Loss) 98- 完全稀釋每股盈餘 Fully-Diluted Earnings per Share 981 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax 9811 繼續營業部門淨利(淨損) Inocme (Loss) from Continuing Operations, Net of Tax 9829821 9839831

停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax 非常損益 Extraordinary Gain (Loss), Net of Tax 非常損益 Extraordinary Gain (Loss), Net of Tax

984- 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax 9841 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax 985- 本期淨利(淨損) Net Income (Loss) 9851 本期淨利(淨損) Net Income (Loss) 99- 簡單每股盈餘 Simple Earnings per Share 991- 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax 9911 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax 9929221 9939931 994-

Principle, Net of Tax 9941 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax 995- 本期淨利(淨損) Net Income (Loss) 9951 本期淨利(淨損) Net Income (Loss)

費損

Expenses

性質別

中文科目別 Chinese Account Names

英文科目別 English Account Names

銷貨成本

Cost of goods sold

分期付款銷貨成本

Installment cost of goods sold

進貨（購貨）

Purchases

進貨費用

Purchase expenses

進貨退出

Purchase returns

營業成本（銷貨成本）

進貨折讓

Purchase discounts and allowances

進料

Material purchased

Operating costs

進料費用

Charges on purchased material

進料退出

Material purchase returns

進料折讓

Material purchase discounts and allowances

勞務成本

Service costs

業務成本

Agency costs

其他營業成本

Other operating costs

薪資費用

Salary and Wages

推銷費用

Selling expenses

訓練費

Training expense

勞務費

Professional service fees

職工福利

Employee Benefits

燃料費

Training expense

租金費用

Rent expense

差旅費

Traveling expense

運費

Shipping expenses

文具用品

Supplies expense

郵電費

Postage and phone/Fax expense

水電瓦斯費

Utilities

廣告費

交際費

Entertainment

保險費

Insurance

稅捐

Taxes

佣金費用

Commission expense

呆帳

Bad debt losses

折舊

Depreciation

修繕費

Repair and maintenance expense

營業費用 Operating expenses

營業外費用 Non-operating expenses

捐贈

Donations

伙食費

Food stipend

攤銷費用（各項攤銷）

Amortizations

研究發展費用

Research and development expenses

利息費用

Interest expense

負債性特別股股息

Dividends on preferred stock liabilities

投資損失

Investment loss

金融資產評價損失

Loss on valuation of financial asset

金融負債評價損失

Loss on valuation of financial liability

採權益法認列之投資損失

Investment loss recognized under equity method

兌換損失

Foreign exchange loss

處分資產損失

Loss on disposal of investments

減損損失

Impairment loss

停工損失

Loss on work stoppages

災害損失

Casualty loss

存貨盤損（商品盤損）

Loss on physical inventory

存貨跌價及呆滯損失

Loss for market price decline and obsolete and slow-moving inventories

其他營業外費損

Other non-operating expenses

收益

Revenue

性質別

中文科目別 Chinese Account Names

英文科目別 English Account Names

銷貨收入

Sales revenue

分期付款銷貨收入

Installment sales revenue

銷貨退回

Sales return

銷貨折讓

Sales discounts and allowances

業務收入

Agency revenue

勞務收入

Service revenue

其他營業收入

Other operating revenue

利息收入

Interest revenue

投資收入

Investment income

金融資產評價利益

Gain on valuation of financial asset

金融負債評價利益

Gain on valuation of financial liability

採權益法認列之投資收益

Investment income recognized under equity method

兌換利益

Foreign exchange gain

處分投資收益

Gain on disposal of investments

營業外收入

處分資產溢價收入

Gain on disposal of assets

Non-operating revenue

減損迴轉利益

Gain on reversal of impairment loss

捐贈收入

Donation income

佣金收入

Commissions income

租金收入

Rent revenue

出售下腳及廢料收入

Revenue from sale of scraps

存貨盤盈（商品盤盈）

Gain on physical inventory

存貨跌價回升利益

Gain from price recovery of inventory

壞帳轉回利益

Gain on reversal of bad debts

其他營業外收益

Other non-operating revenue

營業收入 Operating revenue

負債

Liabilities

性質別

流動負債

中文科目別 Chinese Account Names

英文科目別 English Account Names

銀行透支

Bank overdraft

銀行借款

Bank loan

應付商業本票

Commercial paper payable

銀行承兌匯票

Bank acceptance

其他應付短期票券

Other short-term notes and bills payable

應付短期票券折價

Discount on short-term notes and bills payable

應付票據

Notes payable

其他應付票據

Other notes payable

應付帳款

Accounts payable

公平價值變動列入損益之金融負 Financial liabilities at fair value through 債 income statement

Current liabilities 避險之衍生性金融負債

Derivative financial liability for hedging

以成本衡量之金融負債

Financial liabilities at cost

金融負債評價調整

Adjustments for change in value of financial liabilities

應付所得稅

Income tax payable

應付費用

Accrued expenses

其他應付費用

Other accrued expenses payable

預收貨款

Advance sales receipts

預收收入（遞延貸項或遞延收入）Unearned revenue

長期負債 Long-Term liabilities

其他預收款

Other unearned revenue

銷項稅額

Sales tax payable

應付營業稅

Sales tax payable

應付公司債

Bonds payable

應付公司債溢（折）價

Premium (discount) on bonds payable

長期借款

Long-term debt payable

長期銀行借款

long-term debt payable - bank

長期應付票據

Long-term notes payable

長期應付帳款

Long-term accounts payable

長期應付租賃負債

Long-term capital lease liabilities

其他長期應付款項

Other long-term payables

估計應付土地增值稅

Estimated accrued land value incremental tax payable

其他負債 Other liabilities

應計退休金負債

Accrued pension liabilities

其他長期負債

Other long-term liabilities

遞延收入

Deferred revenue

遞延所得稅負債

Deferred income tax liabilities

其他遞延負債

Other deferred liabilities

雜項負債

Miscellaneous liabilities

存入保證金

Guarantee deposits received

代收款

Receipts under custody

暫收款

Temporary credits

「重要會計用語中英對照」（配合2016年版年版國際財務報導準則配合年版國際財務報導準則修訂國際財務報導準則修訂）修訂）

Item

Term in English

Term in Chinese

[Amount] recoverable

可回收(金額)

‘Corridor’

「緩衝區」

‘Cost of sales’ method

「銷貨成本」法

Acceptable under IFRSs

國際財務報導準則可接受

Accountability of management

管理階層之課責性

Accounting

會計

Accounting and Reporting by Retirement

退休福利計畫之會計與報導

Benefit Plans 8

Accounting estimate

會計估計

Accounting for Government Grants and

政府補助之會計及政府輔助之揭露

Disclosure of Government Assistance 10

accounting for inventories

存貨會計

Accounting for Investments in Associates

投資關聯企業之會計

Accounting income

會計收益

Accounting model

會計模式

Accounting period

會計期間

Accounting Policies, Changes in Accounting

會計政策、會計估計變動及錯誤

Estimates and Errors 16

Accounting policy

會計政策

Accounting principle

會計原則

Accounting profit

會計利潤

Accounting record

會計紀錄

Accounting treatment

會計處理

Accounts receivable

應收帳款

Accrual basis

應計基礎

Accrual basis of accounting

應計基礎會計

Accrued liabilities

應計負債

Accumulated (amortisation, interest, profit

累計(攤銷、利息、損益)

or loss) 26

Accumulated profit or loss

累計損益

Accumulating compensated absences

累積帶薪假

Achieve comparability

達成可比性/達成…可比性

acquired entity

(被)收購(之)個體

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

acquired goodwill

收購(之)商譽

acquired in a business combination

企業合併所取得

Acquiree

被收購者

Acquirer

收購者/取得者

Acquisition

收購/ 取得

acquisition date

收購日/取得日

Active market

活絡市場

active use

積極使用

actively marketed

積極行銷

Actuarial assumptions

精算假設

Actuarial gains and losses

精算損益

Actuarial present value of promised

已承諾退休福利之精算現值

retirement benefits 42

Actuarial valuation

精算評價

Actuarial valuation method

精算評價方法

Additional comparative information

額外比較資訊

Additional consideration

額外對價

additional disclosure

額外揭露

Adjust for consolidation procedures

合併程序之調整

Adjusted weighted-average shares

調整後加權平均股數

adjustment

調整

Administrative expenses

管理費用

Admission fees

入場費

Advance

預付款/墊款/預收款

adverse economic consequences

不利之經濟後果

adverse event

不利事件

After-tax amount

稅後金額

Agency

代理機構/機構

Aggregate

彙總/ 彙總數

Aggregation

彙總/集合

Agreement date

協議日

Agricultural activity

農業活動

Agricultural produce

農業產品

Agriculture

農業

Allocation

分攤

Allowance

備抵

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

allowance account

備抵帳戶

Allowed alternative treatment

允許之替代處理

American share option

美式股票選擇權

Amortisation

攤銷

Amortisation method

攤銷方法

Amortisation period

攤銷期間

Amortised cost

攤銷後成本

Amortised cost of a financial asset or

金融資產或金融負債之攤銷後成本

financial liability 73

amount of inventories

存貨金額

amount payable

應付金額/ 給付金額

Amount per share

每股金額

Analysis

分析

Annual leave

年休假

Annual periods

年度期間

annuitant

年金受益人

annuitisation

每年定期給付

annuity

年金

Antidilution

反稀釋

Antidilutive

反稀釋

Appendix

附錄

Application of Requirements

規定之應用

application supplement

應用補充

appraisal

估價

Arm’s length transaction

公平交易

Asking price

賣方報價/ 賣價

Assess

評估/評量

Asset

資產

asset exchange transactions

資產交換交易

Assets acquired

取得之資產

Assets held by a long-term employee

長期員工福利基金持有之資產

benefit fund 95

assets retired from active use

不再積極使用之資產

Associate

關聯企業

Audit report

查核報告

Authorise [financial statements for issue]

通過(發布財務報表)

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

Available-for-sale financial assets

備供出售金融資產

100

Balance sheet

資產負債表

101

Balance sheet liability method

資產負債表負債法

102

Bank

銀行

103

Bank overdraft

銀行透支

104

Bankruptcy

破產

105

bargain purchase

廉價購買

106

Basic earnings per share

基本每股盈餘

107

basis adjustment

認列基礎調整

108

Basis for Conclusions

結論基礎

109

basis point

基本點

110

Benchmark treatment

標竿處理

111

beneficial contracts

有利合約

112

Benefit

效益/ 利益/ 福利/給付

113

Benefit obligation

福利義務

114

Benefit to users

對使用者之效益

115

Best estimate

最佳估計

116

Bias

偏誤

117

Bid bonds

投標保證

118

Bid price

買方報價/ 買價

119

bid-ask spread

買賣價差

120

Binding sale agreement

具約束力之銷售協議

121

binomial

二項式

122

Biological asset

生物資產

123

Biological transformation

生物轉化

124

Black-Scholes-Merton formula

Black-Scholes-Merton公式

125

Board of directors

董事會

126

Bonus issue

分紅配股

127

Bonus plan

分紅計畫

128

book of contracts

合約組合

129

Book value

帳面價值

130

Borrowing costs

借款成本

131

Bottom-up test

由下而上測試法

132

business

業務/商業/經營

133

Business combination

企業合併

134

business combination involving entities or

涉及共同控制下個體或業務之企業合併

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

businesses under common control 135

Business Combinations

企業合併

136

Business Combinations – “Date of

企業合併：「交換日」與權益工具之公允價值

Exchange” and Fair Value of Equity Instruments 137

Business Combinations - Classification

企業合併：收購法或權益結合法之分類

either as Acquisitions or Unitings of Interests 138

Business Combinations - Subsequent

企業合併：原報導公允價值及商譽之後續調

Adjustment of Fair Values and Goodwill

整

Initially Reported 139

Business segment

業務部門

140

Business unit

業務單位

141

Buying segment

採購部門

142

By-product

副產品

143

Call options

買權

144

Callable

可買回

145

Cap

上限

146

Capital

資本/資金/本金

147

capital appreciation

資本增值

148

Capital asset pricing model

資本資產定價模式

149

Capital contribution

資本投入

150

Capital expenditure

資本支出

151

Capital gain

資本利得

152

Capital maintenance

資本維持

153

Capital maintenance adjustment

資本維持調整

154

Capitalisation

資本化

155

Capitalisation of interest

利息資本化

156

capped interest rate

具上限之利率

157

Carried at cost

按成本列報

158

Carry forward

遞轉後期/沿用(若前面接Standard時)/遞轉至…

159

Carrying amount

帳面金額

160

Cash

現金

161

Cash basis

現金基礎

162

Cash equivalents

約當現金

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

163

Cash flow

現金流量

164

Cash flow hedge

現金流量避險

165

Cash flow risk

現金流量風險

166

Cash flow statement = Statement of cash

現金流量表

flows 167

Cash Flow Statements

現金流量表

168

Cash generating unit

現金產生單位

169

Cash inflow

現金流入

170

Cash on hand

庫存現金

171

Cash outflow

現金流出

172

Cash payments

現金支付

173

Cash price equivalent

約當現銷價格

174

Cash proceeds

現金價款

175

Cash surrender value

現金解約價值

176

Cash-settled share option

現金交割之股票選擇權

177

Cash-settled share-based payment

現金交割之股份基礎給付交易

transaction 178

Catastrophe bond

巨災債券

179

Catastrophe provisions

巨災負債準備

180

Cedant

分出公司

181

Certificates of deposit

定期存單

182

Cessation (of capitalisation)

停止(資本化)

183

Chief executive officer

執行長

184

Claim

請求(權)/ 理賠/ 債權/ 主張/求償/索賠

185

Class A preference share

A類特別股

186

Class of assets

資產類別

187

Class of property, plant and equipment

不動產、廠房及設備類別

188

Classification

分類

189

Classification of Financial Instruments –

金融工具之分類－或有交割條款

Contingent Settlement Provisions 190

Classification of inventory

存貨分類

191

Clean-up call

清償買權

192

Close members of the family of the

個人之近親

individual person 193

Closing market prices

收盤價

194

Closing rate

收盤匯率

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

195

Collar

上下限

196

Collateral

擔保品/ 擔保

197

Collateralised (asset, borrowing)

具擔保品之(資產、借款)

198

Collectability

收現性

199

Collection

收現/收取/收集

200

Collective marks

團體標章

201

Collective power

集體權力

202

Combined instrument

結合工具

203

Commencement

開始

204

Commencement of the lease term

租賃期間開始(日)

205

commercial loans

商業放款/ 商業借款/ 商業貸款

206

commercial paper facilities

商業本票額度

207

Commercial substance

商業實質

208

commercially viable quantities of mineral

礦產資源達到商業價值之數量

resources 209

Commission

佣金

210

Commitment

承諾

211

Commodity

(大宗)商品/ (大宗)物資

212

Comparability

可比性

213

Comparability over time

不同期間之可比性

214

Comparable interim period

可比期中期間

215

Comparative information

比較資訊

216

Compensated absences

帶薪假

217

complementary assets

互補性資產

218

Completeness

完整性

219

Compliance with International Accounting

遵循國際會計準則

Standards 220

Component

組成部分

221

Compound financial instruments

複合金融工具

222

Compound instrument

複合工具

223

Concentration of (credit etc) risk

(信用等)風險集中

224

Confidence level

信賴水準

225

Configuration of the cash flows

現金流量型態

226

Consequential amendment

配套修正

227

consideration

對價

228

Consistency - Alternative Methods

一致性：替代方法

「重要會計用語中英對照」

Item 229

Term in English Consistency - Capitalisation of Borrowing

Term in Chinese 一致性：借款成本之資本化

Costs 230

Consistency - Different Cost Formulas for

一致性：存貨之不同成本公式

Inventories 231

Consolidated and Separate Financial

合併及單獨財務報表

Statements 232

Consolidated balance sheet

合併資產負債表

233

Consolidated financial statements

合併財務報表

234

Consolidated Financial Statements and

合併財務報表及投資子公司之會計

Accounting for Investments in Subsidiaries 235

Consolidated group

合併集團

236

Consolidation

合併 / 報表合併 / 合併報表 / (將)…納入合併報表

237

consolidation adjustments

合併調整

238

Consolidation and Equity Method –

合併與權益法：潛在表決權及所有權權益分

Potential Voting Rights and Allocation of

攤

Ownership Interests 239

Consolidation purposes

合併目的

240

Consolidation—Special Purpose Entities

合併：特殊目的個體

241

Construction contract

建造合約

242

Construction Contracts

建造合約

243

Constructive obligation

推定義務

244

Contingency

或有/ 或有事項

245

Contingent asset

或有資產

246

Contingent liability

或有負債

247

Contingent rent

或有租金

248

contingent settlement provision

或有交割條款

249

Contingent share agreement

或有股份協議

250

Contingently issuable shares

或有發行股份

251

continuing involvement

持續參與

252

Continuing operations

繼續營業單位

253

Contract

合約

254

Contracts that may be settled in (ordinary)

得以普通股或現金交割之合約/得以股份或

shares or cash

現金交割之合約

255

Contractual arrangement

合約協議

256

contractual cash flows

合約現金流量

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

257

contractual maturity analysis

合約到期分析

258

contractual obligation

合約義務

259

contractual rights

合約權利

260

Contribution

貢獻/ 提撥(金)/ 投入/ 捐贈/出資

261

contributor

提撥者

262

control

控制

263

Control (of an asset)

控制(資產)

264

Control number

控制數

265

controlled entity

被控制個體

266

convenience translation

簡易換算

267

Convergence

趨同

268

Conversion option

轉換選擇權

269

Convertible bonds

可轉換債券

270

Convertible debt

可轉換債務

271

Convertible instruments

可轉換工具

272

Convertible preference share

可轉換特別股

273

co-operative

合作社

274

著作權

275

core goodwill

核心商譽

276

Corporate assets

共用資產

277

Cost

成本

278

Cost formula

成本公式

279

cost model

成本模式

280

Cost of an acquisition

取得成本/ 收購成本

281

Cost of an investment

投資成本

282

Cost of conversion

加工成本

283

Cost of inventories

存貨成本/存貨...成本

284

Cost of Inventories of a Service Provider

勞務提供者存貨成本

285

Cost of purchase

購買成本

286

Cost plus contract

成本加成合約

287

Cost-based measurement

成本基礎衡量

288

costs of conversion

加工成本

289

Costs of disposal

處分成本

290

Costs of Modifying Existing Software

修改現有軟體之成本

291

Costs to sell

出售成本

292

counterparty

（交易）對方

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

293

country of incorporation or residence

公司註冊地或所在地之國家

294

coupon

息票

295

credit derivative default product

信用違約衍生商品

296

credit enhancements

信用增強

297

credit exposures

信用暴險

298

Credit facilities

信用額度

299

credit insurance contract

信用保險合約

300

credit quality

信用品質

301

Credit risk

信用風險

302

credit spread

信用價差

303

Creditors

債權人

304

Creditworthiness

信用等級/ 信用程度/ 信用

305

criteria for recognising

認列條件/ 認列基準

306

cross-reference

交互索引

307

CTDs

累積換算差異數

308

Cumulative preference dividends

累積特別股股利

309

Cumulative Translation Differences

累積換算差異數

310

Currency risk

匯率風險/ 匯兌風險

311

Currency translation

外幣換算

312

Currency units

貨幣單位

313

Current asset

流動資產

314

Current cost

現時成本

315

Current cost approach

現時成本法

316

Current investment

當期投資/ 本期投資

317

Current liabilities

流動負債

318

Current service cost

當期服務成本/ 本期服務成本

319

Current tax

當期所得稅/ 本期所得稅

320

Curtailment

縮減

321

cushions

緩衝

322

customer list

客戶名單

323

database

資料庫

324

Date of acquisition

取得日/ 收購日

325

date of exchange

交換日

326

Date of transition to IFRS

轉換至國際財務報導準則日

327

Dealing securities

交易目的持有之證券

328

death benefit

死亡給付

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

329

Debt

債務

330

Debt instrument

債務工具

331

Debt securities

債務證券

332

Decision tree

決策樹

333

Decision-useful information

對決策有用之資訊

334

decommissioning

除役

335

decommissioning costs

除役成本

336

decommissioning funds

除役基金

337

decommissioning obligations

除役義務

338

decommissioning, restoration and

除役、復原及環境修復基金

environmental rehabilitation funds 339

Deductible temporary difference

可減除暫時性差異

340

Deemed cost

認定成本

341

Defer

遞延

342

Deferral method

遞延法

343

Deferred acquisition costs

遞延取得成本

344

Deferred tax

遞延所得稅

345

Deferred tax assets

遞延所得稅資產

346

Deferred tax income

遞延所得稅利益

347

Deferred tax liabilities

遞延所得稅負債

348

Defined benefit liability

確定福利負債

349

Defined benefit obligation

確定福利義務

350

Defined benefit obligation (present value of)

確定福利義務(之現值)

351

Defined benefit plans

確定福利計畫

352

Defined contribution plans

確定提撥計畫

353

Demand deposits

活期存款

354

demand feature

要求即付特性

355

Demerger

分割

356

Demonstrably committed

明確承諾

357

deposit accounting

存款會計

358

deposit component

儲蓄組成部分

359

Depreciable amount

可折舊金額

360

Depreciable assets

折舊性資產

361

depreciated replacement cost approach

折舊後重置成本法

362

Depreciation

折舊

363

Depreciation methods

折舊方法

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

364

Derecognise (a financial instrument)

除列(金融工具)

365

Derecognition

除列

366

Derivative

衍生(工具)

367

derivative features

衍生工具特性

368

Derivative financial instruments

衍生金融工具

369

designated and effective hedging

被指定且有效之避險工具

instrument 370

determination of cost

成本之決定

371

Determining whether an Arrangement

決定一項安排是否包含租賃

contains a Lease 372

Development

發展/開發

373

Development costs

發展成本

374

Diluted earnings per share

稀釋每股盈餘

375

Dilution

稀釋

376

Dilutive effect

稀釋作用/ 稀釋效果

377

Dilutive potential ordinary shares

稀釋潛在普通股

378

diminishing balance method

餘額遞減法

379

direct insurance contract

直接保險合約

380

Direct labour

直接人工

381

Direct method of reporting cash flows from

以直接法報導由營業活動產生之現金流量

operating activities 382

direct operating expenses

直接營業費用

383

directly attributable

直接可歸屬

384

Directors

董事

385

disaggregated information

分類資訊

386

Disclose

揭露

387

Disclosure

揭露

388

Disclosure and Presentation

揭露與表達

389

Disclosure of government assistance

政府輔助之揭露

390

disclosure requirement

揭露規定

391

Disclosures in the Financial Statements of

銀行及類似金融機構財務報表中之揭露

Banks and Similar Financial Institutions 392

Disclosure—Service Concession

揭露－服務特許權協議

Arrangements 393

Discontinued (operations)

停業(單位)

394

Discontinuing operation

停業單位

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

395

Discount rate

折現率

396

Discounting

折現

397

Discretionary participation feature

裁量參與特性

398

Disposal consideration

處分對價

399

Disposal group

處分群組

400

Disposal plan

處分計畫

401

Disposal transaction

處分交易

402

dissenting opinion

反對意見

403

Dividend yield

股利殖利率

404

Dividends

股利

405

Domain name

網域名稱

406

Doubtful debts

呆帳

407

Downstream transactions

順流交易

408

dual listed corporation

兩地掛牌上市公司

409

dual trigger contract

雙重啟動合約

410

Earlier application is encouraged

鼓勵提前適用

411

Earnings

盈餘/收益

412

Earnings - diluted

盈餘─稀釋

413

Earnings contingency

以盈餘為基礎之或有股份

414

Earnings per Share

每股盈餘

415

Earnings Per Share - Financial Instruments

每股盈餘：得以股份交割之金融工具及其他

and Other Contracts that May Be Settled in

合約

Shares 416

Economic benefits

經濟效益/ 經濟利益

417

Economic decision-making needs of users

使用者之經濟決策需求

418

Economic life

經濟年限

419

Effect of assumed conversions

假設轉換之影響

420

Effective date

生效日

421

Effective interest method

有效利息法

422

effective interest rate

有效利率

423

Effects of Changes in Foreign Exchange

匯率變動之影響

Rates 424

Elements of cost of exploration and

探勘及評估資產成本之要素

evaluation assets 符合資本化條件

425

Eligible for capitalisation

426

Elimination of Unrealised Profits and Losses 關聯企業交易未實現損益之銷除

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

on Transactions with Associates 427

Embedded derivative

嵌入式衍生工具

428

Employee benefits

員工福利

429

Employee share ownership plan

員工入股計畫

430

Employee share purchase plan

員工認股計畫

431

Employee turnover rates

員工離職率

432

Employees and others providing similar

員工及其他提供類似勞務之人員

services 433

Employer payroll taxes and insurance

雇主薪資稅及保險提撥

contributions 434

Enactment

制定/ 通過/ 頒布/立法

435

Enforcement of covenants

強制履約

436

Enhanced Disclosure

加強揭露

437

Enterprise

企業

438

Entity

企業/ 個體/ 主體

439

entity-specific value

企業特定價值

440

environmental obligations

環境義務

441

equalisation provisions

平穩負債準備

442

Equity

權益

443

Equity - Costs of an Equity Transaction

權益：權益交易之成本

444

Equity Accounting Method - Recognition of

權益法會計：損失之認列

Losses 445

Equity balances

權益餘額

446

Equity capital

權益資本

447

Equity compensation benefits(=Stock

權益薪酬福利(即股票(或股份)薪酬福利)

(=Share) compensation benefits) 448

Equity compensation plans (=Share

權益薪酬計畫(即股份(或股票)薪酬計畫)

(=Stock) compensation plans) 449

Equity component

權益組成部分

450

Equity holders

權益持有人

451

Equity index

股價指數

452

Equity instrument

權益工具

453

Equity instrument granted

所給與權益工具

454

equity interests

權益/ 權益所有權

455

equity issue

發行權益

456

Equity method

權益法

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

457

Equity securities

權益證券

458

Equity-settled share-based payment

權益交割之股份基礎給付交易

transaction 459

Estimated costs

估計成本

460

Estimated future cash flows

估計未來現金流量

461

European share option

歐式股票選擇權

462

Evaluating the Substance of Transactions

評估涉及租賃之法律形式之交易實質

Involving the Legal Form of a Lease 463

Event-driven fair value measurements

基於特定事項所衡量之公允價值

464

Events After the Balance Sheet Date

資產負債表日後事項

465

Events occurring after the balance sheet

資產負債表日後發生之事項

date 466

evidence of impairment

減損(之)證據

467

Exchange difference

兌換差額

468

Exchange of assets

資產交換

469

Exchange rate

匯率

470

exchange transaction

交換交易

471

Executory contract

待履行合約

472

Exemptions

豁免

473

Exercise date

行使日

474

Exercise of rights

行使(新股認購)權利

475

Exercise price

行使價格

476

Existing liability

既有負債

477

Expected value

期望值

478

Expenditure

支出

479

Expenses

費損(與income合用)/ 費用

480

Experience account

經驗帳戶

481

Experience adjustments

經驗調整(數)

482

Expiry date

失效日/ 滿期日/ 到期日

483

Explicit and unreserved statement of

遵循…之明確且無保留聲明／明確且無保留

compliance

聲明遵循…

484

Exploration and evaluation assets

探勘及評估資產

485

Exploration and evaluation expenditures

探勘及評估支出

486

Exploration for and Evaluation of Mineral

礦產資源探勘及評估

Resources 487

Exposure draft

草案

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

488

Expropriation of major assets

主要資產之徵收

489

Extraordinary items

非常項目

490

Face (of Financial Statements or Notes)

於(財務報表或附註)中

491

Fair presentation

公允表達

492

Fair value

公允價值

493

Fair value hedge

公允價值避險

494

Fair value measurement

公允價值衡量

495

Faithful representation

忠實表述

496

Fees

費(用)

497

Fellow subsidiary

兄弟公司

498

Fidelity bonds

誠實保險

499

Fiduciary activities

受託活動

500

FIFO

先進先出法

501

FIFO formula

先進先出公式

502

Finance lease

融資租賃

503

Finance lease obligations

融資租賃負債/ 融資租賃義務

504

Financial asset

金融資產

505

Financial asset or financial liability at fair

透過損益按公允價值衡量之金融資產或金融

value through profit or loss

負債

506

Financial asset or liability held for trading

持有供交易之金融資產或負債

507

Financial capital

財務資本

508

Financial conglomerate

金融集團

509

Financial guarantee

財務保證

510

Financial institution

金融機構

511

Financial instruments

金融工具

512

Financial Instruments: Disclosure and

金融工具：揭露與表達

Presentation 513

Financial Instruments: Recognition and

金融工具：認列與衡量

Measurement 514

Financial liability

金融負債

515

Financial performance

財務績效

516

Financial position

財務狀況

517

Financial reporting

財務報導

518

Financial Reporting in Hyperinflationary

高度通貨膨脹經濟下之財務報導

Economies 519

Financial Reporting of Interests in Joint

合資權益之財務報導

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

Ventures 520

Financial review

財務評述

521

Financial risk

財務風險

522

Financial statements

財務報表

523

Financial year-to-date basis

財務年度年初至今基礎

524

Financing activities

籌資活動/財務活動

525

Financing device

籌資工具

526

Finished good

製成品

527

Firm commitment

確定承諾

528

firm purchase commitment

確定購買承諾

529

firm sales contracts

確定銷售合約

530

First IFRS financial statements

首份國際財務報導準則財務報表

531

first-in, first-out

先進先出法

532

First-time adopter

首次採用者

533

First-time adoption

首次採用

534

First-time Adoption of International Financial 首次採用國際財務報導準則 Reporting Standards

535

First-time Application

首次適用

536

First-Time Application of IASs as the

首次適用國際會計準則作為主要會計基礎

Primary Basis of Accounting 537

Fixed asset

固定資產

538

Fixed coupon rate

固定息票利率

539

Fixed price contract

固定價格合約

540

Fixed production overheads

固定製造費用

541

Flat yield curve

水平殖利率曲線

542

Floating rate

浮動利率/ 浮動匯率

543

Floor

下限

544

Forecast

預測

545

Forecast transaction

預期交易

546

Foreign currency

外幣

547

foreign currency derivatives

外幣衍生工具

548

Foreign currency transaction

外幣交易

549

Foreign entity

國外個體

550

Foreign Exchange - Capitalisation of Losses 外匯：貨幣重貶損失之資本化 Resulting from Severe Currency Devaluations

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

551

Foreign exchange contract

外匯合約

552

Foreign Exchange Rates

(外幣)匯率

553

Foreign operation

國外營運機構

554

Forgivable loans

免償還貸款

555

Forward contract

遠期合約

556

forward repurchase agreement

遠期再買回協議

557

Framework

架構

558

Framework for the Preparation and

財務報表編製及表達之架構

Presentation of Financial Statements 559

Franchise fee

特許權費

560

Function of expense

費用之功能

561

functional currency

功能性貨幣

562

Fundamental errors

基本錯誤

563

Funding

提供資金/ 提撥資金/ 提撥/資金/資金提撥

564

Future cash flow

未來現金流量

565

Future economic benefit

未來經濟效益

566

Futures contract

期貨合約

567

GAAP

一般公認會計原則

568

Gain on disposal

處分利益

569

Gains

利益

570

General purchasing power approach

一般購買力法

571

General recognition principle

一般認列原則

572

Geographical segments

地區別部門

573

Going concern

繼續經營（之）個體

574

Goodwill

商譽

575

Governing board

治理理事會/ 治理董事會

576

Governing body

治理單位

577

Governing charter

治理章程

578

Government

政府

579

Government assistance

政府輔助

580

Government Assistance—No Specific

政府輔助：與營業活動無特定關連

Relation to Operating Activities 581

Government grants

政府補助

582

Government guarantee

政府保證

583

Grant date

給與日

584

Grants related to assets

與資產有關之補助

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

585

Grants related to income

與收益有關之補助

586

Gross investment in the lease

租賃投資總額

587

Gross margin

銷貨毛利

588

Gross profit

銷貨毛利

589

Group

集團/ 集體/群體/組/群組

590

Group administration (employee benefit)

集體管理(員工福利)計畫

plans 591

Group insurance contract

團體保險合約

592

Group of assets

資產群組

593

Group of biological assets

生物資產群組

594

Grouping of assets

資產(之)分組

595

Guarantee

保證

596

Guarantee fund

保證基金

597

Guaranteed residual value

保證殘值

598

Harmonise

調合

599

Harvest

收成

600

Hedge accounting

避險會計

601

Hedge effectiveness

避險有效性

602

Hedged item

被避險項目

603

Hedging

避險

604

Hedging instrument

避險工具

605

Hedging relationship

避險關係

606

Hedging reserve

避險準備

607

Held for resale

持有供再出售

608

Held for trading

持有供交易

609

Held-to-maturity investment

持有至到期日投資

610

Highly probable

高度很有可能

611

Hire-purchase contract

租購合約

612

Historical cost

歷史成本

613

Historical loss experience

歷史損失經驗

614

Historical summaries

歷史性彙總(資訊)

615

Holding company

控股公司

616

Host contract

主契約

617

Host instrument

主工具

618

Hybrid instrument

混合工具

619

Hyperinflation

高度通貨膨脹

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

620

Hyperinflationary economies

高度通貨膨脹經濟

621

IAS

國際會計準則

622

IASC

國際會計準則委員會

623

IASC Foundation Constitution

國際會計準則委員會基金會章程

624

IASCF

國際會計準則委員會基金會

625

Identifiable asset

可辨認資產

626

IFAC

國際會計團體聯合會

627

IFRIC

國際財務報導解釋委員會/ 國際財務報導解釋

628

IFRS

國際財務報導準則

629

IFRS-compliant

遵循國際財務報導準則

630

Impairment

減損

631

Impairment loss

減損損失

632

Impairment of Assets

資產減損

633

Impairment test

減損測試

634

Implementation Guidance

施行指引

635

Import duties

進口稅捐

636

Impracticability exemption

實務上不可行之豁免

637

Impracticable

實務上不可行/不切實際

638

Imputed rate of interest

設算利率

639

In the money

價內

640

Inception of the Lease

租賃開始日

641

Incidental income

非主要收益

642

incidental operations

非主要營運

643

Income

收益

644

Income approach

收益法/ 損益法

645

Income statement = Statement of income

損益表

646

Income tax

所得稅

647

income tax expense

所得稅費用

648

Income Taxes

所得稅

649

Income Taxes—Changes in the Tax Status

所得稅：企業或其股東之納稅狀況改變

of an Enterprise or its Shareholders 650

Income Taxes—Recovery of Revalued

所得稅：重估價非折舊性資產之回收

Non-Depreciable Assets 651

Increasing Rate Preference Shares

遞增股利率特別股

652

Incremental share

增額股份

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

653

Indicator [of impairment]

(減損)跡象

654

Indirect method of reporting cash flows from

以間接法報導由營業活動產生之現金流量

operating activities 655

individual asset

個別資產

656

individual financial statements

個別財務報表

657

Induced conversion

誘導轉換

658

Industry segments

產業別部門

659

Inflation

通貨膨脹

660

Information Reflecting the Effects of

反映價格變動影響之資訊

Changing Prices 661

initial classification

原始分類

662

Initial Direct Costs

原始直接成本

663

Initial measurement

原始衡量

664

Initial public offering

初次上市櫃

665

Initial recognition

原始認列

666

in-substance defeasance

視同清償

667

Insurable interest

可保利益

668

Insurance agency commissions

保險代理佣金

669

Insurance assets

保險資產

670

Insurance company

保險公司

671

Insurance contract

保險合約

672

Insurance Contracts

保險合約

673

Insurance enterprise

保險企業

674

Insurance liability

保險負債

675

Insurance obligations

保險義務

676

Insurance risk

保險風險

677

Insurance swaps

保險交換

678

Insured event

保險事件

679

Insurer

保險人

680

Intangible asset

無形資產

681

Intangible Assets

無形資產

682

Intangible Assets—Web Site Costs

無形資產：網站成本

683

Integral foreign operation

整合性國外營運機構

684

Interest

利息/ 利益/ 權益

685

Interest cost (for an employee benefit plan)

利息成本(員工福利計畫)

686

Interest rate implicit in a lease

租賃隱含利率

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

687

Interest rate implicit in the lease

租賃隱含利率

688

Interest rate risk

利率風險

689

Interest rate strip

利率分割合約

690

Interest rate swap

利率交換

691

interest-only strip

分割利息債券

692

Interests in Joint Ventures

合資權益

693

Interim financial report

期中財務報告

694

Interim Financial Reporting

期中財務報導

695

Interim financial statements

期中財務報表

696

Interim period

期中期間

697

internal rate of return

內部報酬率

698

Internal risk transfer

內部風險移轉

699

Internally generated

內部產生

700

Internally generated goodwill

內部產生之商譽

701

International Accounting Standard

國際會計準則

702

International Accounting Standards

國際會計準則委員會

Committee 703

International Accounting Standards

國際會計準則委員會基金會

Committee Foundation 704

International Federation of Accountants

國際會計團體聯合會

705

International Financial Reporting

國際財務報導解釋委員會

Interpretations Committee 706

International Financial Reporting Standards

國際財務報導準則

(IFRSs) 707

Intragroup

集團內/ 內部

708

Intrinsic value

內含價值

709

Introduction of the Euro

引入歐元

710

Inventories

存貨

711

investee

被投資者/ 被投資公司

712

Investing activities

投資活動

713

Investment

投資

714

Investment contract

投資合約

715

investment grade

投資等級

716

Investment performance

投資績效

717

Investment Property

投資性不動產

718

Investment tax credits

投資抵減

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

719

Investment-linked insurance funds

投資連結之保險基金

720

Investments in Associates

投資關聯企業

721

Investor

投資者/ 投資公司

722

Investor in a joint venture

合資投資者

723

investor-owned entity

投資者擁有之個體/ 投資者擁有之企業

724

Involuntary liquidation

非自願性清算

725

irrevocable commitments

不可撤銷之承諾

726

Issued capital

發行股本

727

Issued shares

發行股份

728

Issuing entity

發行個體/ 發行企業

729

Item

項目

730

Item by item basis

逐項基礎

731

Item of inventory

存貨項目

732

Joint control

聯合控制

733

Joint venture

合資

734

Joint Working Group

聯合工作小組

735

Jointly Controlled Entities—Non-Monetary

聯合控制個體：合資控制者之非貨幣性投入

Contributions by Venturers 736

Jointly controlled entity

聯合控制個體/ 聯合控制企業

737

Jurisdiction

司法/ 管轄(機關)/ 轄區

738

Key management personnel

主要管理人員

739

Last-in, first-out

後進先出法

740

Lease

租賃

741

Lease term

租賃期間

742

leaseback

售後租回

743

Leased assets

租賃資產

744

leasehold interest

租賃權利

745

Leases

租賃

746

Legal entity

法律個體/ 法律企業

747

Legal merger

法律形式合併

748

Legal obligation

法定義務

749

Legal parent

法律上母公司

750

Legal rights

法定權利

751

Legal subsidiary

法律上子公司

752

Legally enforceable right

法定執行權

753

Legislative requirement

法律規定

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

754

Lender

債權人/貸款人

755

Lessee

承租人

756

Lessee's incremental borrowing rate of

承租人增額借款利率

interest 757

Lessor

出租人

758

Letters of credit

信用狀

759

leveraged written option

槓桿發行選擇權

760

Liabilities assumed

承擔之負債

761

Liability

負債

762

Liability component

負債組成部分

763

liability issue

發行負債

764

Licence fee

授權費/ 執照費

765

Licensing agreement

授權協議

766

life-contingent annuity

生存年金保險

767

LIFO

後進先出

768

Line item

單行項目

769

Line of business

業務線/行業

770

Liquid assets

速動資產/高流動性資產

771

Liquidity

流動性

772

liquidity presentation

流動性表達

773

Liquidity risk

流動性風險

774

Litigation settlements

訴訟了結

775

Loan

放款/ 借款/貸款

776

loan asset

放款資產

777

loan commitment

放款承諾

778

Loans and receivables

放款及應收款

779

loans payable

應付借款

780

loans payable in default

延滯應付借款

781

Long-term employee benefits

長期員工福利

782

Long-term investment

長期投資

783

loss event

損失事項

784

Loss per share

每股損失

785

loss recognition test

損失認列測試

786

Losses

損失

787

Majority interest

多數股權/ 多數權益

788

Management

管理階層/管理

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

789

management commentary

管理階層評論

790

Margin

毛利/ 差價/利潤

791

market condition

市價條件

792

Market price

市價

793

market rate of interest

市場利率

794

Market risk

市場風險

795

Market value

市場價值

796

Marketable

具市場性

797

Mask works

(半導體)電路布局/ 光罩著作

798

Master netting arrangement

淨額交割總約定

799

Matching of costs with revenues

成本與收入配合

800

Material adjustments

重大調整

801

Material errors

重大錯誤

802

Material omissions

重大遺漏

803

Materiality

重大性

804

Maturity

到期/ 滿期

805

maturity value

到期值/ 滿期價值

806

Measurement

衡量

807

Measurement bases

衡量基礎

808

Measurement date

衡量日

809

measurement or recognition inconsistency

衡量或認列不一致

810

Measuring interim income tax expense

期中所得稅費用衡量/ 衡量期中所得稅費用

811

members’ shares

社員股份

812

Members’ Shares in Co-operative Entities

合作社之社員股份及類似工具

and Similar Instruments 813

Membership fees

會費

814

Merchandise

商品

815

Merger

併購

816

Method of accounting

會計方法

817

Minerals and mineral products

礦產品及礦產品製品/礦產品與礦產品製品

818

Minimum lease payments

最低租賃給付

819

Minority interest

少數股權

820

Mismatch

配比不當/ 不當之配比

821

Misstatement

誤述/ 錯誤陳述

822

Mitigating device

減緩(風險)工具

823

Monetary asset

貨幣性資產

「重要會計用語中英對照」

Item 824

Term in English

Term in Chinese

Monetary items (monetary assets; monetary

貨幣性項目(貨幣性資產；貨幣性金融資產與

financial assets and financial liabilities;

金融負債；貨幣性金融工具)

monetary financial instruments) 825

Monitor compliance

監督遵循

826

mortality risk

死亡風險

827

Multi-employer (benefit) plans

多雇主(福利)計畫

828

Multi-employer plans (for an employee

(為一員工福利計畫之)多雇主計畫

benefit plan) 829

Multiple embedded derivatives

多項嵌入式衍生工具

830

Mutual cooperative entity

相互合作個體/ 相互合作企業

831

Mutual entity

互助個體/ 互助企業

832

mutual fund

共同基金

833

mutual insurance company

相互保險公司

834

National requirements

國內規定

835

Nature of expense method

費用性質法

836

Negative goodwill

負商譽

837

Net assets

淨資產

838

Net basis

淨額基礎

839

Net disposal proceeds

淨處分價款

840

Net exchange differences

淨兌換差額

841

Net identifiable assets

可辨認淨資產

842

Net income

淨利

843

Net investment in a foreign operation

國外營運機構淨投資

844

Net investment in a lease

租賃投資淨額

845

Net loss

淨損/淨損失

846

Net monetary position

淨貨幣部位

847

Net position

淨部位

848

Net profit

淨利

849

Net profit or loss [for the period]

(當期)淨損益/ (本期)淨損益

850

Net Profit or Loss for the Period,

當期淨損益、基本錯誤及會計政策變動

Fundamental Errors and Changes in Accounting Policies 851

Net realisable value

淨變現價值

852

Net selling price

淨售價

853

Net settlement = Settle net

淨額交割/ 淨額清償

854

Neutrality

中立性

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

855

Newly acquired asset

新取得資產

856

Next most senior parent

次一最高層級母公司

857

Non-bank financial service firm

非銀行之金融服務機構

858

Non-cancellable lease

不可取消之租賃

859

Non-cash transactions

非現金交易

860

Non-coterminous year-ends

會計年度不一致

861

non-current assets

非流動資產

862

Non-current Assets Held for Sale and

待出售非流動資產及停業單位

Discontinued Operations 863

non-derivative

非衍生(工具)

864

non-derivative contract

非衍生合約

865

Non-discretionary employee profit-sharing

非裁量性員工分紅計畫

plan 866

Non-financial assets

非金融資產

867

Non-linearities

非線性關係

868

Non-marketable securities

不具市場性證券

869

Non-monetary asset

非貨幣性資產

870

Non-monetary government grants

非貨幣性政府補助

871

Non-redeemable

不可贖回

872

Non-refundable purchase taxes

不可退還之進項稅額

873

Normal capacity of production facilities

生產設備之正常產能

874

Notes (receivable/payable)

(應收/ 應付)票據

875

Notional amount

名目數量/ 名目金額

876

Objective

目的

877

Obligating event

義務事項

878

Obligation

義務/債務

879

Obligations for removal and restoration

移除與復原義務

880

Observable (benchmark) interest rate

可觀察(指標)利率

881

Observable markets

可觀察市場

882

Observed (benchmark) interest rate

觀察到之(指標)利率

883

Observed market price

觀察到之市價

884

Obsolescence

陳舊/ 過時/ 陳舊過時

885

Offer price

報價

886

Offset

互抵/ 抵銷

887

Offsetting

互抵/ 抵銷

888

Onerous contract

虧損性合約

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

889

Opening balance

初始餘額

890

Operating activities

營業活動

891

Operating cycle

營業週期

892

Operating lease

營業租賃

893

Operating Leases—Incentives

營業租賃：誘因

894

Option

選擇權/ 選項/選擇/認股權

895

Option contract

選擇權合約

896

Option pricing model

選擇權定價模式

897

Ordinary activities

正常活動

898

Ordinary course of business

正常營業過程

899

Ordinary share

普通股

900

Original cost

原始成本

901

Originated loans and receivables

創始放款及應收款

902

Origination costs

創始成本

903

Other long-term

904

Other price risk

其他價格風險

905

Out of the money

價外

906

Outright sale

賣斷

907

Outsourcing arrangements

委外安排

908

Overheads

費用

909

Over-the-counter market

店頭市場

910

Owner-occupied property

自用不動產

911

Owners' equity

業主權益

912

ownership interest

所有權權益/ 業主權益

913

Paid in capital

投入資本

914

Parent

母公司

915

Parent-subsidiary relationship

母子(公司)關係

916

Partially-owned subsidiary

部分擁有之子公司

917

Participants [in a pension plan]

(退休金計畫之)參與者

918

Participating equity instruments

參加權益工具

919

Past business combination

過去之企業合併

920

Past due

逾期

921

Past event

過去事項

922

Past service cost

前期服務成本

923

Payables

應付款

924

Pension

退休金

employee benefits

其他長期員工福利

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

925

Pension liability

退休金負債

926

Pension scheme

退休金方案

927

Percentage of completion method

完工百分比法

928

Performance conditions

績效條件

929

Period of service

服務期間

930

Period-certain annuity

確定期間年金

931

Period-specific effects

特定期間影響數

932

Perpetual debt instruments

永久債務工具

933

Persistency bonus

持續紅利

934

Personnel

人員

935

Phantom shares

虛擬股份

936

Physical capital

實物資本

937

Plan assets (of an employee benefit plan)

(員工福利計畫之)計畫資產

938

plan commitment date

計畫承諾日

939

pledged as collateral

質押…為擔保品/抵押…為擔保品/設定…為擔保品

940

Policyholder

保單持有人

941

Pooling of interest method

權益結合法

942

Portfolio

(投資)組合

943

Portfolio Hedge of Interest Rate Risk

利率風險之(投資)組合避險

944

portfolio transfer

(投資)組合移轉

945

Post-employment benefit plans

退職後福利計畫

946

Post-employment benefits

退職後福利

947

post-tax profit or loss

稅後損益

948

post-vesting transfer restriction

既得後移轉限制

949

Potential ordinary share

潛在普通股

950

Potential voting rights

潛在表決權

951

Pre-combination

合併前

952

Preface to International Financial Reporting

國際財務報導解釋(委員會)前言

Interpretations Committee 953

Preface to International Financial Reporting

國際財務報導準則前言

Standards 954

Preference dividend

特別股股利

955

Preference share

特別股

956

Premium

溢價/ 保費/ 權利金

957

Preparation and Presentation of Financial

財務報表（之）編製及表達

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

Statements 958

Preparers

編製者

959

Prepayments

提前還款/ 預付款

960

Present obligation

現時義務

961

Present value

現值

962

Present value of a defined benefit obligation

確定福利義務之現值

963

Presentation

表達

964

Presentation currency

表達貨幣

965

Presentation of Financial Statements

財務報表之表達

966

Previous GAAP

先前之一般公認會計原則

967

Price earnings ratios

本益比

968

Price index

物價指數

969

Price risk

價格風險

970

Primary Basis of Accounting

主要會計基礎

971

primary economic environment

主要經濟環境

972

Primary financial instruments

主要金融工具

973

Primary objective

主要目的

974

Primary reporting format

主要報導格式

975

principal-only strip

分割本金債券

976

Principles-based approach

原則基礎法

977

Prior period error

前期錯誤

978

Private entity

非公開發行個體/ 非公開發行企業

979

Privatisation

民營化/ 私有化

980

Pro forma

擬制

981

Pro rata basis

比例基礎

982

Probability recognition criterion

可能性之認列基準/ 可能性之認列條件

983

Probable

很有可能

984

Probable maximum loss

很有可能之最大損失

985

Product warranty obligations

產品保固負債/ 產品保固義務

986

Production overheads

製造費用

987

Production process

製造過程/ 生產過程

988

Profit

淨利/ 利潤/所得

989

Profit after tax

稅後淨利

990

Profit before tax

稅前淨利

991

Profit sharing

利潤分享

992

Progress billing

按進度開立帳單

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

993

Progress payment

工程進度款

994

Prohibitions

禁止

995

Projected unit credit method

預計單位福利法

996

property interest

不動產權益

997

Property, Plant and Equipment

不動產、廠房及設備

998

Property, Plant and Equipment -

不動產、廠房及設備：項目減損或損失之補

Compensation for the Impairment or Loss of 償 Items 999

Property, Plant and Equipment - Major

不動產、廠房及設備：重大檢修成本

Inspection or Overhaul Costs 1000

Proportionate consolidation

比例合併

1001

proportionate interest

權益比例/ 權益份額

1002

Proposed improvements

建議改善

1003

Prospective application

推延適用

1004

Provision

提供/ 負債準備/ 應計負債/條款

1005

Provisional value

暫定價值

1006

Provisions, Contingent Liabilities and

負債準備、或有負債及或有資產

Contingent Assets 1007

Proxy

參考值(方法/ 金額…)/ 替代

1008

Prudence

審慎性

1009

Public entity

公開發行公司

1010

Public securities markets

公開證券市場

1011

Publicly quoted entity

上市櫃公司

1012

Published price

公告價格

1013

Purchase consideration

購買對價

1014

Purchase method

購買法

1015

Purchase price

購買價格

1016

Purchased options

買進(購入/ 購買/ 買入)…選擇權

1017

Put option

賣權

1018

Puttable

可賣回

1019

Puttable instrument

可賣回工具

1020

Qualify for recognition/derecognition

符合認列/除列

1021

Qualifying asset

符合要件之資產

1022

Qualifying insurance policy

合格保單

1023

Qualitative characteristics

符合認列/除列

1024

quantitative disclosures

量化揭露

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1025

quoted equity instrument

具報價(之)權益工具

1026

Quoted market price

市場報價

1027

rated and unrated credit exposures

已評等及未評等之信用暴險

1028

Realisable value

變現價值

1029

Reasonable estimate

合理估計

1030

reasonably possible

合理可能

1031

reassessment

重評估

1032

rebates

讓價/折扣

1033

Rebuttable presumption

可反駁之前提假設/ 除另有反證外，前提假設為…

1034

Receivables

應收款/應收款項

1035

Recognised financial instruments

(已)認列之金融工具

1036

Recognition

認列

1037

Recognition as an expense

認列為費用

1038

Recognition criteria

認列條件/ 認列基準

1039

Reconciliation

調節(表)

1040

Recoverability

可回收性

1041

Recoverable

(可)回收

1042

Recoverable amount

可回收金額

1043

Redemption

贖回

1044

Redemption prohibition

禁止贖回

1045

Refinancing

再融資

1046

Regular way purchase or sale

慣例交易

1047

Regulator

主管機關

1048

Reimbursement

歸墊

1049

Reinsurance contract

再保險合約

1050

Reinsurer

再保險人

1051

Reinvestment of dividends

股利再投資

1052

Related parties

關係人

1053

Related Party Disclosures

關係人揭露

1054

Related party transaction

關係人交易

1055

Relevance

攸關性

1056

Reliability

可靠性/可靠

1057

Reliability exception

可靠性之例外

1058

Reliable measurement test

可靠衡量測試

1059

Reload feature

重填特性

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1060

Reload option

重填認股權

1061

Remeasurement

再衡量

1062

Rendering of Services

提供勞務/勞務提供/提供服務/服務提供

1063

Renewal rights

續保權利

1064

Reorganisations

改組/ 重整

1065

Repairs and maintenance

維修(費用)

1066

Repayment

償還/ 返還

1067

Replacement cost of an asset

資產重置成本

1068

Repledge

再質押/ 再抵押

1069

Reportable segment

應報導部門

1070

Reporting currency

報導貨幣

1071

Reporting Currency - Measurement and

報導貨幣：國際會計準則第21號及國際會計

Presentation of Financial Statements Under

準則第29號下之財務報表衡量與表達

IAS 21 and IAS 29 1072

Reporting Currency – Translation from

報導貨幣：衡量貨幣換算為表達貨幣

Measurement Currency to Presentation Currency 1073

Reporting date

報導日

1074

Reporting enterprise

報導企業

1075

Reporting entity

報導個體/ 報導企業

1076

Reporting package

報導資料

1077

Reporting period

報導期間

1078

representational faithfulness

忠實表述

1079

Repurchase agreement

再買回協議

1080

Research

研究

1081

Reserve

準備

1082

residual cost

剩餘成本

1083

residual interest

剩餘權益/剩餘權利

1084

Residual value

殘值

1085

Resolution of the IASB—Withdrawal of IAS

國際會計準則理事會之決議─理事會撤銷國

15 by the Board

際會計準則第15號

1086

Restatement

重編

1087

Restructuring

重組

1088

Restructuring provision

重組負債準備

1089

Result

結果

1090

Retail method

零售價法

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1091

Retail store chain

連鎖零售商店

1092

Retained earnings

保留盈餘

1093

Retained profit

保留淨利

1094

Retirement benefit plans

退休福利計畫

1095

Retroactive classification

追溯重分類

1096

Retrospective application

追溯適用

1097

Return on investment

投資報酬(率)

1098

Return on plan assets (of an employee

(員工福利計畫之)計畫資產報酬

benefit plan) 1099

Revaluation

重估價

1100

Revaluation reserve

重估增值

1101

Revaluation surplus

重估增值

1102

Revalued amount of an asset

資產重估價金額

1103

Revenue

收入

1104

Revenue—Barter Transactions Involving

收入：涉及廣告服務之交換交易

Advertising Services 1105

Reversal

迴轉

1106

Reverse acquisition

反向收購

1107

Reverse share split

股份反分割

1108

Rewards associated with a leased asset

與租賃資產相關之報酬

1109

right of first refusal

優先承購權

1110

Right of set-off

抵銷權

1111

right to explore

探礦權

1112

Rights issue

股份認購權

1113

Rights to Interests arising from

對除役、復原及環境修復基金權益之權利

Decommissioning, Restoration and Environmental Rehabilitation Funds 1114

Risk

風險

1115

Risk exposure

暴險

1116

risks and rewards of ownership

所有權之風險及報酬

1117

Risks associated with a leased asset

與租賃資產相關之風險

1118

Roll back

回溯

1119

Roll forward

推延

1120

Royalty

權利金

1121

Sale

出售/ 銷售/ 銷貨

1122

Sale and leaseback transaction

售後租回交易

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1123

SARs

股份增值權

1124

Scope

範圍

1125

Secondary segment information

次要部門資訊

1126

Securities

證券

1127

Securitisation

證券化

1128

Segment

部門

1129

Segment assets

部門資產

1130

Segment expense

部門費用

1131

Segment Reporting

部門別報導

1132

Segment revenue

部門收入

1133

self-constructed asset

自建資產

1134

Self-insurance

自我保險

1135

Selling price

售價

1136

Sensitivity analysis

敏感度分析

1137

Separability

可分離性

1138

Separable assets

可分離資產

1139

Separate financial statements

單獨財務報表

1140

Separate liability

單獨負債

1141

Separately identifiable

可單獨辨認

1142

Service cost

服務成本

1143

Service date

勞務提供日

1144

Service mark

服務標章

1145

Servicing liabilities

服務負債

1146

Servicing rights

服務權

1147

Set of financial statements

整份財務報表

1148

Set-off, legal right of

法定抵銷權

1149

Settle net = Net settlement

淨額交割

1150

Settlement

交割(衍生工具)/ 結算(期貨)/ 清償(負債)/ 付款/ 結清/ 和解

1151

Settlement (of employee benefit obligations) 清償(員工福利義務)

1152

Settlement date

交割日/清償日

1153

Settlement date accounting

交割日會計

1154

Settlement provision

交割條款

1155

Settlement value

交割(衍生工具)價值 / 結算(期貨)價值/ 清償(負債)價值/ 交割(衍生工具)金額 / 結算(期貨)金額/ 清償(負債)金額

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1156

Severally liable

負有個別責任

1157

股份/份額

1158

Share appreciation rights

股份增值權

1159

Share buy-back arrangements

股份買回協議

1160

Share call options

股份買權

1161

Share capital

股本

1162

Share Capital - Reacquired Own Equity

股本：再取得本身權益工具(庫藏股)

Instruments (Treasury Shares) 1163

Share consolidation

股份合併

1164

Share option

認股權

1165

Share option plan

認股權計畫/ 股票選擇權計畫

1166

Share premium

股份溢價

1167

Share split

股份分割

1168

Share warrant

認股權證

1169

Share-based Payment

股份基礎給付

1170

Share-based payment arrangement

股份基礎給付協議

1171

share-based payment transaction

股份基礎給付交易

1172

Shareholder

股東

1173

Shareholders' equity

股東權益

1174

Short seller

放空者

1175

Short-term employee benefits

短期員工福利

1176

SIC

常務解釋委員會/ 解釋公告

1177

Significant influence

重大影響

1178

Single product enterprise

單一產品企業

1179

Sinking fund

償債基金

1180

Social security

社會安全

1181

Social security contribution

社會安全提撥

1182

Solvency

償債能力

1183

SPE

特殊目的個體

1184

Special purpose entity

特殊目的個體

1185

Specific identification of costs

成本個別認定

1186

Speculative grade

投機等級

1187

Spin-off

分拆

1188

Spot exchange rate

即期匯率

1189

Stand-alone basis

單獨報表基礎

1190

Stand-alone derivative

單獨衍生工具

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1191

Stand-alone entity

單獨存在之個體/ 單獨存在之企業

1192

Standard cost method

標準成本法

1193

Stand-by credit facilities

擔保信用額度

1194

Standing Interpretation Committee

常務解釋委員會

1195

start-up costs

開辦費

1196

state-controlled entities

政府控制個體/ 政府控制企業

1197

Statement of cash flows = Cash flow

現金流量表

statement 1198

Statement of changes in equity

權益變動表

1199

Statement of compliance with IFRSs

遵循國際財務報導準則之聲明

1200

Statement of income = Income statement

損益表

1201

Stewardship of management

管理階層之託管責任

1202

stock exchange listing

證券交易所掛牌/ 證券交易所上市(櫃)

1203

Stop-loss

停損

1204

Straight debt

普通債券

1205

Straight-line method

直線法

1206

Stress test

壓力測試

1207

Subsequent gain

後續利益

1208

Subsidiary

子公司

1209

Subsidies

補貼

1210

Substance over form

實質重於形式

1211

Substantively enacted

實質性立法

1212

Superannuation scheme

養老退休金方案

1213

Superseded versions

被取代之版本

1214

Supervisory non-management directors

非管理階層之監察人

1215

Supplier

供應商/供應者

1216

Supply agreement

供貨合約

1217

Surety bonds

保證保險

1218

Surrender option

解約選擇權

1219

Surrender values

解約價值

1220

Swap contract

交換合約

1221

Swaption

交換選擇權

1222

Syndication

聯貸

1223

Synthetic instrument

合成工具

1224

Tainting

懲罰

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1225

Take-or-pay contract

無條件支付合約

1226

Tangible asset

有形資產

1227

Tangible fixed asset

有形固定資產

1228

Targeted exemptions

針對性豁免

1229

Tax

稅

1230

Tax base

課稅基礎/ 稅基

1231

Tax base of an asset or liability

資產或負債之課稅基礎/ 資產或負債之稅基

1232

Tax benefit

所得稅利益

1233

Tax effects

所得稅影響數

1234

Tax expense (tax income)

所得稅費用(所得稅利益)

1235

Tax jurisdiction

課稅轄區

1236

Tax liability

所得稅負債

1237

Tax purposes

課稅目的

1238

Tax rate

稅率

1239

Taxable profit (tax loss)

課稅所得(課稅損失)

1240

Taxable temporary difference

應課稅暫時性差異

1241

Taxation

稅/ 稅捐

1242

Technical feasibility and commercial viability

礦產資源開採之技術可行性及商業價值

of extracting a mineral resource 1243

Temporary difference

暫時性差異

1244

Tender offer

公開收購

1245

Termination benefits

離職福利

1246

Tests goodwill for impairment

商譽減損測試/ 測試商譽減損

1247

The Effects of Changes in Foreign

匯率變動之影響

Exchange Rates 1248

Theoretical ex-rights value per share

理論上每股除權後之公允價值

1249

Time-weighting factor

時間加權因子

1250

to 'manufacture' gains

「製造」利益

1251

Top-down test

由上而下測試法

1252

Total return swap

總報酬交換

1253

Trade date

交易日

1254

Trade date accounting

交易日會計

1255

Trade receivable

應收帳款

1256

Trade secret

商業機密

1257

trading gains and losses

交易利益及損失

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1258

Transaction

交易

1259

Transaction costs (financial instruments)

(金融工具之)交易成本

1260

Transaction price

交易價格

1261

Transfer

移轉/轉換/轉撥/轉列

1262

Transferee

受讓人

1263

Transferor

移轉人

1264

Transitional liability (defined benefit plans)

過渡性負債(確定福利計畫)

1265

Translation difference

換算差異數

1266

Translation method

換算方法

1267

Translation of foreign currency

外幣換算

1268

translation of the financial statements

財務報表換算

1269

translation to the presentation currency

換算為表達貨幣

1270

Transparency

透明/ 透明度

1271

Treasury shares

庫藏股

1272

Triggering event

啟動事件

1273

Trust activities

信託業務/ 信託活動

1274

Trustee

受託人

1275

Two-class ordinary shares

兩類普通股

1276

Ultimate controlling party

最終控制者

1277

Unallocated surplus

未分配利益

1278

Unamortised

未攤銷(之)

1279

Unbundle

分拆

1280

uncertain event

不確定事件

1281

Uncollectability

無法收現

1282

Unconditional prohibitions

無條件禁止

1283

Unconditional right to refuse redemption

無條件拒絕贖回權

1284

Underlying asset

標的資產

1285

Underlying variable

標的變數

1286

Understandability

可了解性

1287

underwriting year

承保年度

1288

undistributed earnings

未分配盈餘

1289

undrawn loan commitment

尚未動用之放款承諾

1290

Undue cost or effort

過度之成本或投入

1291

Unearned finance income

未賺得融資收益

1292

Unearned premiums

未滿期保費

1293

Unguaranteed residual value

未保證殘值

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1294

Uniform accounting policies

統一會計政策

1295

Unit of account

科目單位

1296

Unit of production

單位產量

1297

Unit trust

單位信託

1298

Unit value

單位價值

1299

Uniting of interests

權益結合

1300

Unit-linking feature

基金連結特性

1301

Unquoted

無報價

1302

Unquoted equity instruments

無報價(之)權益工具

1303

Unrecognised

未認列

1304

Unrecognised financial instruments

未認列之金融工具

1305

Unsecured commercial loans

無擔保商業放款/ 無擔保商業借款

1306

Upstream transactions

逆流交易

1307

Useful life

耐用年限

1308

User [of financial statements]

(財務報表)使用者

1309

Users

使用者

1310

Users of financial statements

財務報表（之）使用者

1311

Valid expectation

有效預期

1312

Valuation

評價

1313

Valuation method

評價方法

1314

Valuation technique

評價技術

1315

Value added statement

附加價值表

1316

Value in use

使用價值

1317

Value-at-risk

風險值

1318

Variable production overheads

變動製造費用

1319

Venturer

合資控制者

1320

Vest

既得

1321

Vested employee benefits

既得員工福利

1322

Vesting conditions

既得條件

1323

Vesting period

既得期間

1324

Voting rights

表決權

1325

Warrant

認股證

1326

Warranty

擔保/ 保證/ 保固

1327

Warranty obligation

擔保(保證/ 保固)義務

1328

Wash sale

虛售

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1329

Wear and tear

磨損

1330

Weather derivatives

氣候衍生工具

1331

Weighted Average

加權平均

1332

Weighted average cost formula

加權平均成本公式

1333

Wholly-owned subsidiary

完全擁有之子公司

1334

Willing parties

有成交意願之雙方

1335

Work in progress

在製品

1336

Working capital

營運資金

1337

Worst-case scenario

最差情況情境

1338

write off

沖銷

1339

Write-down

沖減/ 註銷

1340

Written option

發行…選擇權

1341

Year-to-date

年初至今

1342

Zero-cost interest rate collar

零成本之利率上下限

1343

Zero-coupon government issues

零息政府債券

1344

‘public-to-private’ service concession

「公辦民營」服務特許權協議

arrangement 1345

aggregation criteria

彙總基準

1346

build-operate-transfer

興建─營運─移轉

1347

capping mechanism

上限機制

1348

Chief operating decision maker

主要營運決策者

1349

Competitive harm exemption

競爭損害豁免

1350

construction or upgrade services

建造或升級服務

1351

conversion factor

轉換因子

1352

country of domicile

所在國家

1353

Deferred policy acquisition costs

遞延保單取得成本

1354

Fiduciary capacity

受託人身分

1355

Grantor

授予人

1356

Group and Treasury Share Transactions

集團及庫藏股交易

1357

Historical waste

過去之廢棄物

1358

Interim Financial Reporting and Impairment

期中財務報導與減損

1359

Intragroup payment arrangement

集團內償付協議

1360

Level of serviceability

服務能力水準

1361

Liabilities arising from Participating in a

參與特定市場所產生之負債：廢電機電子設

Specific Market—Waste Electrical and

備

Electronic Equipment

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1362

management approach

管理法

1363

Matrix form of organisation

矩陣型組織

1364

Non-cash items

非現金項目

1365

Not-for-profit organizations

非營利組織

1366

Operating decisions

營運決策

1367

Operating Segments

營運部門

1368

Operator

營運者

1369

Public accountability

公共課責性

1370

Public sector

公部門

1371

Publish What You Pay campaign

企業公告付費促進聯盟

1372

quantitative thresholds

量化門檻

1373

Reassessment of Embedded Derivatives

嵌入式衍生工具之重評估

1374

Rehabilitate-operate-transfer

修建─營運─移轉

1375

restricted shares

限制型股份

1376

Risk of divergence

分歧風險

1377

Segment manager

部門經理人

1378

Service Concession Arrangement

服務特許權協議

1379

Surrogate measure

代理指標

1380

Whole of life infrastructure

基礎建設之全部壽命期間

1381

Customer loyalty programmes

客戶忠誠計畫

1382

Incentives

誘因/獎勵

1383

Award credits

獎勵積分

1384

Consensus

共識

1385

Judgement

判斷

1386

Accounting arbitrage

會計套利

1387

allocation method

分攤方法

1388

customer relationship intangible assets

客戶關係無形資產

1389

The Limit on a Defined Benefit Asset,

確定福利資產之限制、最低資金提撥要求及

Minimum Funding Requirements and their

其相互影響

Interaction 最低資金提撥要求

1390

Minimum funding requirement

1391

Refund or a reduction in future contributions 退還提撥金或減少未來提撥金

1392

Surplus in the plan

計畫之剩餘

1393

Minimum funding contributions

最低資金提撥(金)

1394

Wind-up

結束

1395

Onerous minimum funding requirements

虧損性最低資金提撥要求

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1396

Other comprehensive income

其他綜合損益

1397

Total comprehensive income

綜合損益總額

1398

Reclassification adjustments

重分類調整

1399

statement of financial position

財務狀況表

1400

statement of comprehensive income

綜合損益表

1401

End of the reporting period

報導期間(之)結束日

1402

Owner

業主/所有者

1403

complete set of financial statements

整份財務報表

1404

debt-to-adjusted capital ratio

負債對調整後資本比率

1405

Owner changes in equity

業主權益變動

1406

Non-owner changes in equity

非業主權益變動

1407

General purpose financial statements

一般用途財務報表

1408

equal prominence

同等顯著程度

1409

Other components of equity

其他權益組成部分

1410

property revaluation

不動產重估價

1411

acquisition method

收購法

1412

Contingent consideration

或有對價

1413

deficit balance

虧損餘額

1414

finder’s fees

仲介費

1415

former subsidiary

前子公司

1416

Indemnification assets

補償性資產

1417

Investment retained

保留投資

1418

like transactions and events in similar

相似情況下之類似交易及事項

circumstances 1419

loss of control

喪失控制

1420

Multiple arrangements

多項安排

1421

Non-controlling interests

非控制權益

1422

Obtaining or losing control

取得或喪失控制

1423

Owners

業主

1424

Partial disposal

部分處分

1425

reacquired rights

再取回權利

1426

share-based payment awards

股份基礎給付報酬

1427

Puttable Financial Instruments and

可賣回金融工具及清算所產生之義務

Obligations Arising on Liquidation 1428

Pro rata share of the net assets

按淨資產之持分比例份額

1429

Non-puttable ordinary shares

不可賣回之普通股

「重要會計用語中英對照」

Item 1430 1431

Term in English

Term in Chinese

Cost of an Investment in a Subsidiary,

投資子公司、聯合控制個體或關聯企業之成

Jointly Controlled Entity or Associate

本

Plan to sell the controlling interest in a

出售子公司控制權益之計畫

subsidiary 1432

Measurement of change

改變之衡量

1433

Hedges of a Net Investment in a Foreign

國外營運機構淨投資避險

Operation 1434

Intermediate or ultimate parent entity

中間或最終母公司

1435

foreign currency translation reserve (FCTR)

外幣換算準備

1436

lower level parent

較低層級母公司

1437

Higher level parent entity

較高層級母公司

1438

step-by-step method

逐步法

1439

Spot foreign exchange risk

即期外匯風險

1440

Agreements for the Construction of Real

不動產建造協議

Estate 1441

to market individual units 'off plan'

銷售「預售屋」個別單位

1442

contractual completion

合約完工

1443

accounting for revenue and associated

收入及相關費用之會計

expenses 1444

agreements in progress

進行中(之)協議

1445

Eligible Hedged Items

合格被避險項目

1446

Purchased option hedging instrument

作為避險工具之購入選擇權

1447

Distributions of Non-cash Assets to Owners

分配非現金資產予業主

1448

Non-cash assets

非現金資產

1449

cash alternative

(選擇)現金

1450

Non-reciprocal distributions of assets

資產片面分配

1451

non-current assets (or disposal groups) as

待分配予業主之非流動資產(或處分群組)

held for distribution to owners 1452

adjusting event after the reporting period

報導期間後調整事項

1453

amounts recognised [in the statement of

(於財務狀況表或綜合損益表中)認列金額

financial position or in the statement of comprehensive income] 1454

End of reporting period

報導期間(之)結束日

1455

Class of financial assets

金融資產類別

1456

by class of financial asset

依金融資產類別

1457

Comparative statement of financial position

比較財務狀況表

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1458

consolidated statement of financial position

合併財務狀況表

1459

For consolidation purposes

為報表合併之目的

1460

Control (of an entity)

控制(一個體)

1461

Discounted basis (on a)

折現基礎

1462

Events after the reporting period

報導期間後事項

1463

investment entity

投資個體/ 投資企業

1464

Non-adjusting event after the reporting

報導期間後非調整事項

period 1465

Opening IFRS statement of financial

初始國際財務報導準則財務狀況表

position 1466

Performance

績效

1467

financial performance

財務績效

1468

Reformatted

重新編排

1469

Revised

修訂/ 修改(非用於形容準則)

1470

segment profit or loss

部門損益

1471

entities whose debt or equity securities are

債務或權益證券公開發行之企業/ 債務或權

publicly traded

益證券公開發行之個體

1472

Non-discretionary

非裁量性

1473

Transfers of Assets from Customers

自客戶之資產移轉

1474

Outsourcing provider

委外服務提供者

1475

Ongoing access

持續獲得/ 持續使用

1476

assessing control

評估對…控制

1477

Financial Instruments: Presentation

金融工具：表達

1478

Group Cash-settled Share-based Payment

集團之現金交割股份基礎給付交易

Transactions 1479

Additional Exemptions for First-time

首次採用者之額外豁免

Adopters 1480

Accounting policies

會計政策

1481

Cash flows

現金流量

1482

Change in accounting estimate

會計估計變動

1483

Class of financial instruments

金融工具類別

1484

Compensation

補償/薪酬/報酬

1485

Component of an entity

企業(之)組成部分/ 個體(之)組成部分

1486

Compound financial instrument

複合金融工具

1487

Contingently issuable ordinary shares

或有發行普通股

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1488

Fair value less costs to sell

公允價值減出售成本

1489

Financial guarantee contract

財務保證合約

1490

First IFRS reporting period

首份國際財務報導準則報導期間

1491

Funding (of post-employment benefits)

(退職後福利之)提供資金/ 提撥資金/ 提撥 /資金/資金提撥

1492

Funding (of retirement benefits)

(退休福利之)提供資金/ 提撥資金/ 提撥

1493

Guaranteed benefits

保證給付

1494

Guaranteed element

保證要素

1495

Identifiable

可辨認

1496

Incremental borrowing rate of interest

(承租人)增額借款利率

(lessee’s) 1497

Liability adequacy test

負債適足性測試

1498

Material

重大

1499

Monetary items

貨幣性項目

1500

Net assets available for benefits

可用於福利之淨資產

1501

Options, warrants and their equivalents

選擇權、認股證及其他類似權利

1502

Ordinary equity holders

普通股權益持有人

1503

Profit or loss

損益

1504

Reinsurance assets

再保險資產

1505

Retrospective restatement

追溯重編

1506

State (employee benefit) plan

政府(員工福利)計畫

1507

Vested benefits

既得福利

1508

Weighted average number of ordinary

當期流通在外普通股加權平均股數

shares outstanding during the period 1509

Financial Instruments: Disclosures

金融工具：揭露

1510

Changes in Existing Decommissioning,

現有除役、復原及類似負債之變動

Restoration and Similar Liabilities 1511

Applying the Restatement Approach under

採用國際會計準則第29號『高度通貨膨脹經

IAS 29 Financial Reporting in

濟下之財務報導』之重編法

Hyperinflationary Economies 1512

Scope of IFRS 2

國際財務報導準則第2號之範圍

1513

IFRS 2- Group and Treasury Share

國際財務報導準則第2號：集團及庫藏股交易

Transactions 1514

IAS 19- The Limit on a Defined Benefit

國際會計準則第19號：確定福利資產之限

Asset, Minimum Funding Requirements and

制、最低資金提撥要求及其相互影響

their Interaction

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1515

Classification of Rights Issues

股份認購權之分類

1516

Prepayments of future contributions

主辦雇主

1517

Government-related entity

政府關係個體

1518

Time value of money

貨幣（之）時間價值

1519

Accounting mismatch

會計配比不當

1520

Hybrid contract

混合合約

1521

Business model

經營模式

1522

Reclassification date

重分類日

1523

Instrument-by-instrument approach

逐項工具法

1524

Leverage

槓桿

1525

Recourse loan

具...追索權之放款（原文為full recourse loan）

1526

Inverse floating interest rate

反浮動利率

1527

Measured at fair value through other

透過其他綜合損益按公允價值衡量

comprehensive income 1528

Extinguishing Financial Liabilities with

以權益工具消滅金融負債

Equity Instruments 1529

Debt for equity swaps

以債換股

1530

Prepayments of future contributions

未來提撥金之預付

1531

Limited Exemption from Comparative IFRS

國際財務報導準則第7號之比較揭露對首次

7 Disclosures for First-time Adopters

採用者之有限度豁免

1532

derivative liabilities

衍生負債

1533

symmetrical approach

對稱方法

1534

derivative assets

衍生資產

1535

own credit risk

本身信用風險

1536

specifically identified cash flows

明確辨認(之)現金流量

1537

fully proportionate (pro rata) share of the

現金流量完全按比例(之)份額

cash flows 1538

group of similar financial assets

組類似金融資產

1539

original asset

原始資產

1540

eventual recipients

最終收受者

1541

collection date

收現日

1542

loan sub-participation

放款次參貸

1543

servicing asset

服務資產

1544

servicing liability

服務負債

1545

larger financial asset

較大金融資產

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1546

guarantee amount

保證金額

1547

non-cash collateral

非現金擔保品

1548

net investment hedge

淨投資避險

1549

revoke a designation

撤銷指定/取消指定

1550

economic characteristics and risks

經濟特性及風險

1551

create or enlarge an accounting mismatch

引發或加劇(…)會計配比不當

1552

financial liability at fair value through profit

透過損益按公允價值衡量之金融負債/金融

or loss

負債…透過損益按公允價值衡量

1553

commitment date

承諾日

1554

originator of the financial asset

金融資產之創始者

1555

interest-only strip receivable

分割利息債券應收款

1556

readily obtainable assets

易取得資產

1557

removal of accounts provision

移除帳戶條款

1558

amortising interest rate swap

攤銷型利率交換

1559

prepayment risk

提前還款風險

1560

legal release

合法解除

1561

stated or implied substantive terms

明定或隱含之實質條款

1562

beneficiary

受益人

1563

guarantor

保證人

1564

current offer price

現時報價

1565

Foreign currency exchange prices

外幣兌換價格

1566

surrender risk

解約風險

1567

servicing costs

服務成本

1568

asset-specific performance risk

資產特定績效風險

1569

risks and rewards

風險及報酬

1570

control

控制

1571

reacquisition provision

再取得條款

1572

net cash-settled option

淨額現金交割選擇權

1573

continuing involvement approach

持續參與法

1574

transfer of risks and rewards

風險及報酬之移轉

1575

transfer of control

控制之移轉

1576

repurchase transactions

再買回交易

1577

practical ability to sell the asset

出售...資產之實際能力/將該資產…出售予…之實際能力

1578

contractual right to receive the cash flows

收取…現金流量之合約權利

1579

pass-through arrangement

轉付協議

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1580

original asset

原始資產

1581

continuing involvement

持續參與

1582

mixed attribute approach

混合屬性法

1583

basic loan features

基本放款特性

1584

managed on a contractual yield basis

按合約殖利率基礎管理

1585

‘originate and hold’ business model

「創始並持有」經營模式

1586

management intentions

管理階層(之)意圖

1587

funded amount

融資金額

1588

waterfall structure

瀑布結構

1589

contractually linked instruments

合約連結工具

1590

look through

深入檢視

1591

financial assets acquired at a discount that

按反映已發生信用損失之折價所取得之金融

reflects incurred credit losses

資產

1592

three-category approach

三項種類法

1593

originated loan approach

創始放款法

1594

outreach programme

對外說明會活動

1595

adjusted fair value

調整後公允價值

1596

frozen credit spread method

凍結信用價差法

1597

bifurcation methodology

拆分方法

1598

full fair value

完全公允價值

1599

prudential supervisors

審慎監理機關

1600

cash instrument hedging

現金工具避險

1601

eligibility conditions

合格條件

1602

closely related

緊密關聯

1603

embedded prepayment penalties

嵌入式提前還款罰款

1604

disclosure approach

揭露法

1605

one-way reclassification

單向重分類

1606

repackaging

再包裝

1607

mid-market price

市場中價

1608

demand amount

要求即付金額

1609

recycling

再循環

1610

two-step approach

兩步驟法

1611

one-step approach

單一步驟法

1612

back-out

退出

1613

look through approach

深入檢視法

1614

application guidance

應用指引

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1615

bearer biological asset

生產性生物資產

1616

bond

債券

1617

brand

品牌

1618

designation as at fair value through profit or

指定為透過損益按公允價值衡量

loss 1619

fair value gains and losses

公允價值利益及損失

1620

held for sale

待出售/持有供出售

1621

identifiability

可辨認性

1622

illustrative example

釋例

1623

indication of an impairment

跡象顯示…已減損/當有減損跡象時

1624

redemption price

贖回價格

1625

accelerated depreciation allowances

加速折舊準備

1626

accrual accounting assumption

應計會計假設

1627

accumulated depreciation

累計折舊

1628

applicability

適用性/可應用性

1629

benefit improvements

福利增加

1630

borrower

債務人/借款人

1631

capital approach

資本法

1632

cash flow projections

現金流量推估

1633

commitment fee

承諾費

1634

components of equity

權益組成部分

1635

consumer price index

消費者物價指數

1636

contractual terms and conditions

合約(之)條款及條件

1637

contributed equity

投入權益

1638

cumulative additional depreciation

累計額外折舊

1639

cumulative interest accreted

累計利息

1640

debt-to-equity ratio

負債對權益之比率

1641

deferred income

遞延收益

1642

defined benefit plan

確定福利計畫

1643

deposit account

存款帳戶

1644

depreciation expense

折舊費用

1645

discontinued operation

停業單位（原KT已有）

1646

discounted cash flow projections

折現現金流量推估/預估現金流量折現值

1647

fair value model

公允價值模式

1648

financial instruments puttable at fair value

可按公允價值賣回之金融工具

1649

financial service fees

金融服務費

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1650

foreign currency borrowing

外幣借款（IAS39）

1651

foreign exchange differences

外幣兌換差額

1652

incremental costs

增額成本

1653

intragroup transaction

集團內交易

1654

loss sharing arrangement

損益分配協議/分紅約定

1655

non-controlling interest

非控制權益

1656

non-current liabilities

非流動負債

1657

non-depreciable assets

非折舊性資產

1658

redemption amount

贖回金額

1659

unitholder

基金(單位)持有人

1660

Improvements to IFRSs

國際財務報導準則之改善

1661

Artistic-related intangible assets

藝術相關之無形資產

1662

Marketing-related intangible assets

行銷相關之無形資產

1663

Contract-based intangible assets

合約基礎之無形資產

1664

replacement award

替代性報酬

1665

accounting acquiree

會計上被收購者

1666

contractual-legal criterion

合約或法定條件

1667

separability criterion

可分離性條件

1668

contingent consideration arrangement

或有對價約定

1669

shadow accounting

影子會計

1670

claims development

理賠發展

1671

income statement liability method

損益表負債法

1672

venture capital organisation

創業投資組織

1673

forward purchase contract

遠期購買合約

1674

principal amount

本金金額/本金/面額

1675

stepped interest

階梯式利息

1676

foreign currency derivative

外幣衍生工具

1677

spot rate

即期匯率/即期利率

1678

forward coupon rate

遠期息票利率

1679

risk-free interest rate

無風險利率

1680

non-public entities

非公開發行個體

1681

post-acquisition retained earnings

取得後保留盈餘

1682

request for views

徵求意見函

1683

Investments in Associates and Joint

投資關聯企業及合資

Ventures 1684

joint arrangement

聯合協議

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1685

off balance sheet vehicles

資產負債表外載具

1686

returns

報酬

1687

control of an investee

對被投資者之控制

1688

power

權力

1689

protective rights

保障性權利

1690

removal rights

罷黜權利

1691

relevant activities

攸關活動

1692

to outvote the investor

以票數勝過投資者

1693

decision-making rights

決策權

1694

asset manager

資產經理人

1695

fund manager

基金經理人

1696

conduit

導管

1697

agent

代理人

1698

principal

主理人

1699

structured entity

結構型個體

1700

reputational risk

聲譽風險

1701

ability model

能力模式

1702

agency relationship

代理關係

1703

Joint Arrangements

聯合協議

1704

joint operation

聯合營運

1705

joint operator

聯合營運者

1706

joint venturer

合資者

1707

party to a joint arrangement

聯合協議之一方

1708

separate vehicle

單獨載具

1709

decision-making process

決策制定流程

1710

joint asset

聯合資產

1711

framework agreement

架構性協定

1712

Disclosure of Interests in Other Entities

對其他個體之權益之揭露

1713

income from a structured entity

來自結構型個體之收益

1714

interest in another entity

對另一個體之權益

1715

significant restrictions

重大限制

1716

credit default swap

信用違約交換

1717

litigation risk

訴訟風險

1718

variable interest entity (VIE)

變動權益個體

1719

cost approach

成本法

1720

entry price

進入價格

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1721

exit price

退出價格

1722

expected cash flow

期望現金流量

1723

highest and best use

最高及最佳使用

1724

inputs

輸入值

1725

Level 1 inputs

第1等級輸入值

1726

Level 2 inputs

第2等級輸入值

1727

Level 3 inputs

第3等級輸入值

1728

market approach

市場法

1729

market-corroborated inputs

市場佐證之輸入值

1730

market participants

市場參與者

1731

most advantageous market

最有利市場

1732

non-performance risk

不履約風險

1733

observable inputs

可觀察輸入值

1734

orderly transaction

有秩序之交易

1735

principal market

主要市場

1736

risk premium

風險溢酬

1737

transport costs

運輸成本

1738

unobservable inputs

不可觀察輸入值

1739

progress

進展/進度

1740

reliable

可靠

1741

timeliness

時效性

1742

verifiability

可驗證性

1743

Presentation of Items of Other

其他綜合損益項目之表達

Comprehensive Income 1744

statement(s) of profit or loss and other

損益及其他綜合損益表

comprehensive income 1745

Net interest on the net defined benefit

淨確定福利負債（資產）淨利息

liability (asset) 1746

Remeasurements of the net defined benefit

淨確定福利負債（資產）再衡量數

liability (asset) 1747

Severe Hyperinflation and Removal of Fixed 嚴重高度通貨膨脹及首次採用者固定日期之 Dates for First-time Adopters

移除

1748

Deferred tax: recovery of underlying assets

遞延所得稅：標的資產之回收

1749

Prepayments of a Minimum Funding

嚴重高度通貨膨脹及首次採用者固定日期之

Requirement

移除

Definition of a Related Party and

關係人及政府控制個體之定義/關係人及政

1750

「重要會計用語中英對照」

Item

Term in English Government-controlled Entities

1751

Term in Chinese 府控制企業之定義

Stripping Costs in the Production Phase of a 露天礦場於生產階段之剝除成本 Surface Mine

1752

surface mining operations

露天採礦之營運

1753

mine waste materials (‘overburden’)

礦場廢料（「覆土」）

1754

stripping

剝除

1755

stripping costs

剝除成本

1756

units of production method

生產數量法

1757

ratio of ore to waste

礦產廢料比

1758

production stripping costs

生產剝除成本

1759

stripping activity asset

剝除活動資產

1760

ore body

礦體

1761

life-of-mine assets

（與）礦場（同）年限資產

1762

predecessor stripping asset

剝除資產前身

1763

‘life-of-mine ratio’ calculation

「礦場年限比」之計算

1764

underground mining activities

地下採礦活動

1765

The Fair Value Option (Amendments to IAS

公允價值之選擇

39) Offsetting Financial Assets and Financial

金融資產及金融負債之互抵（修正國際會計

Liabilites (Amendments to IAS 32)

準則第32號）

1767

settle on a net basis

以淨額基礎交割

1768

intraday credit facility

當日拆款額度

1769

Disclosures—Offsetting Financial Assets

揭露—金融資產及金融負債之互抵（修正國

and Financial Liabilities (Amendments to

際財務報導準則第7號）

1766

IFRS 7) 1770

derivative clearing agreements

衍生工具結算協議

1771

non-financial collateral

非財務擔保品

1772

Mandatory Effective Date of IFRS 9 and

國際財務報導準則第9號之強制生效日及過

Transition Disclosures (Amendments to

渡揭露規定

IFRS 9 (2009), IFRS 9 (2010) and IFRS 7)

（修正國際財務報導準則第9號（2009年）、國際財務報導準則第9號（2010年）及國際財務報導準則第7號）

1773

International Financial Reporting Standards

國際財務報導準則

(IFRSs) 1774

Government Loans (Amendments to IFRS

政府貸款（國際財務報導準則第1號之修正）

1) 1775

below-market rate of interest

低於市場利率

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1776

cumulative fair value changes

累計公允價值變動

1777

loan-by-loan basis

逐筆放款基礎

1778

Annual Improvements 2009 - 2011 Cycle

2009-2011週期之年度改善

1779

Consolidated Financial Statements, Joint

合併財務報表、聯合協議及對其他個體之權

Arrangements and Disclosure of Interests in

益之揭露：過渡指引

Other Entities: Transition Guidance 1780

immediately preceding period

前一期

1781

Investment Entities

投資個體

1782

offering memorandum

發行備忘錄

1783

investment-related services

投資相關服務

1784

exit strategy

退出策略

1785

to pool investors’ funds

集合數個投資者之資金

1786

family trust

家族信託

1787

non-investment entity parent

非投資個體母公司/母公司非投資個體

1788

insurance investment funds

保險投資基金

1789

blocker entity

阻稅個體

1790

master-feeder structure

主輔結構

1791

Due Process Handbook

適當程序手冊

1792

Levies

公課

1793

levy

公課

1794

economic compulsion

經濟上被驅使

1795

activity threshold

活動門檻

1796

emissions trading schemes

氣體排放交易方案

1797

Recoverable Amount Disclosures for

非金融資產可回收金額之揭露

Non-Financial Assets 1798

fair value less costs of disposal

公允價值減處分成本

1799

IFRS Foundation

國際財務報導準則基金會

1800

IFRS Interpretations Committee

國際財務報導準則解釋委員會

1801

IFRS Advisory Council

國際財務報導準則諮詢委員會

1802

Novation of Derivatives and Continuation of

衍生工具之約務更替與避險會計之持續適用

Hedge Accounting 1803

novation

約務更替

1804

central clearing of OTC derivatives

店頭衍生工具集中結算

1805

clearing counterparty

結算交易對方

1806

contributions from employees or third

員工或第三方之提撥金

parties

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1807

negative benefit

負福利

1808

interest rate exposure

利率暴險

1809

fixed-to-floating cross-currency interest rate

固定對浮動之外幣換匯換利

swap 1810

forward element and the spot element

遠期部分與即期部分

1811

aggregated exposure

彙總暴險

1812

intragroup monetary item

集團內貨幣性項目

1813

hedge ratio

避險比率

1814

hedge ineffectiveness

避險無效性

1815

rebalancing

重新平衡

1816

layer component

層級組成部分

1817

nil net position

零淨部位

1818

zero-coupon real interest rates

零息債券實質利率

1819

macro hedging

總體避險

1820

proxy hedging

代理避險

1821

Rate-regulated activities

費率管制活動

1822

Rate regulation

費率管制

1823

Rate regulator

費率管制者

1824

Regulatory deferral account balance

管制遞延帳戶餘額

1825

regulatory assets

管制資產

1826

regulatory liabilities

管制負債

1827

net movement

淨變動

1828

rate-setting process

費率訂定程序

1829

pricing framework

定價架構

1830

rate-regulatory schemes

費率管制方案

1831

carve-out

排除

1832

carve-ins

置換

1833

Accounting for Acquisitions of Interests

取得聯合營運權益之會計處理

in Joint Operations 1834

Clarification of Acceptable Methods

可接受之折舊及攤銷方法之闡釋

of Depreciation and Amortisation 1835

contract asset

合約資產

1836

contract liability

合約負債

1837

Customer

客戶

1838

performance obligation

履約義務

1839

stand-alone selling price (of a good or

（商品或勞務之）單獨售價

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

service) 1840

transaction price (for a contract with a

（客戶合約之）交易價格

customer) 1841

over time

隨時間逐步/隨時間/隨時間經過

1842

a point in time

於某一時點

1843

bill-and-hold arrangements

開帳單並代管協議

1844

measuring progress

衡量完成程度

1845

significant financing component

重大財務組成部分

1846

stand-alone selling price

單獨售價

1847

Disaggregation of revenue

收入之細分

1848

Output methods

產出法

1849

Input methods

投入法

1850

breakage amount

未用權利之金額

1851

upfront fee

前端費用/前端收費

1852

collectability threshold

收現性門檻

1853

catch-up basis

以累積追計為基礎

1854

alternative use

其他用途

1855

learning curve

學習曲線

1856

service-type warranties

勞務類型之保固

1857

assurance-type warranties

保證類型之保固

1858

residual approach

剩餘法

1859

Revenue from Contracts with Customers

客戶合約之收入

1860

Agriculture: Bearer Plants

農業：生產性植物

1861

Equity Method in Separate Financial

單獨財務報表之權益法

Statements 1862

Financial Instruments

金融工具

1863

purchased or originated credit-impaired

購入或創始之信用減損金融資產

financial asset 1864

Write-off

沖銷

1865

Expected credit losses

預期信用損失

1866

cash shortfall

現金短收

1867

loss allowance for expected credit losses

預期信用損失之備抵損失

1868

lifetime expected credit losses

存續期間預期信用損失

1869

12-month expected credit losses

12個月預期信用損失

1870

credit-impaired financial asset

信用減損金融資產

1871

credit-adjusted effective interest rate

信用調整後有效利率

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1872

impairment gain or loss

減損利益或損失

1873

modification gain or loss

修改利益或損失

1874

‘stress case’ scenario

「壓力情況」之情境

1875

de minimis effect

微不足道之影響

1876

credit risk rating grades

信用風險評等等級

1877

bail-in instrument

債權人紓困工具

1878

principal-and-interest bifurcation approach

本金利息拆分法

1879

‘expected’

「預期」

1880

through-the-cycle approaches

跨循環法

1881

Sale or Contribution of Assets between an

投資者與其關聯企業或合資間之資產出售或

Investor and its Associate or Joint Venture

投入

Investment Entities:

投資個體：適用合併報表之例外規定

1882

Applying the Consolidation Exception 1883

Disclosure Initiative

揭露倡議

1884

Effective Date of IFRS 15

國際財務報導準則第15號之生效日

1885

Effective Date of Amendments to IFRS 10

國際財務報導準則第10號及國際會計準則第

and IAS 28

28號之修正之生效日

1886

Leases

租賃

1887

Lease incentives

租賃誘因

1888

lease modification

租賃修改

1889

optional lease payments

可選擇之租賃給付

1890

residual value guarantee

殘值保證

1891

right-of-use asset

使用權資產

1892

short-term lease

短期租賃

1893

sublease

轉租

1894

variable lease payments

變動租賃給付

1895

lease liabilities

租賃負債

1896

lessee accounting

承租人會計（處理）

1897

lessor accounting

出租人會計（處理）

1898

non-cancellable period of a lease

租賃（之）不可取消期間

1899

seller-lessee

賣方兼承租人

1900

buyer-lessor

買方兼出租人

1901

below-market terms

低於市場行情之條款

1902

above-market terms

高於市場行情之條款

1903

in-substance fixed lease payments

實質固定租賃給付

1904

right to direct the use

主導…之使用之權利

「重要會計用語中英對照」

Item

Term in English

Term in Chinese

1905

non-lease components

非租賃組成部分

1906

leases of low-value assets

低價值資產租賃

1907

market rental rates

市場租金費率

1908

Portfolio approach

組合法

1909

Recognition of Deferred Tax Assets for

未實現損失之遞延所得稅資產之認列（國際

Unrealised Losses (Amendments to IAS 12)

會計準則第12號之修正）

Disclosure Initiative (Amendments to IAS 7)

揭露倡議（國際會計準則第7號之修正）

1910

會計科目中英對照及編碼一級科目

二級科目

三級科目

四級科目

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

11~12

111

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

資產 assets

指商業透過交易或其他事項所獲得之經濟資源，能以貨幣衡量並預期未來能提供經濟效益者。 Economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits probably are obtained.

流動資產 current assets

指現金、短期投資及其他預期能於一年內變現或耗用之資產。 Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year

現金及約當現金 cash and cash equivalents 1111 庫存現金 cash on hand 1112 零用金／週轉金 petty cash/revolving funds 1113 銀行存款 cash in banks

包括庫存現金、銀行存款及週轉金、零用金，及隨時可轉換成定額現金且即將到期而其利率變動對其價值影響甚少之短期且具高度流動性之投資。不包括已指定用途或依法律或契約受

一級科目

二級科目

三級科目

四級科目

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

名

稱

ACCOUNT

1114 定期存款 deposit account 1115 可轉讓定存單 negotiable certificate of deposite 1116 在途現金 cash in transit 1117 約當現金 cash equivalents 1118 其他現金及約當現金 other cash and cash equivalents 112 1121

1122

1123

1129

短期投資 short-term investments 公平價值變動列入損益之金融資產 financial assets at fair value through income statement 備供出售金融資產 financial assets in available-for-sale 持有至到期日金融資產 financial assets in held-to-maturity 金融資產評價調整 Adjustments for change in value of investment

科目說明 EXPLANATION OF ACCOUNT

有限制者。 Consists of cash on hand, cash in bank, revolving funds, petty cash and highly liquidity investments and cash that can be converted momentarily, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded. 指短期性之投資，包括公平價值變動列入損益之金融資產、備供出售金融資產及持有到期日金融資產。 Consists of financial assets at fair value through income statement, financial assets in available-forsale and financial assets in held-tomaturity-current.

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115

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避險性金融資產 financial assets for hedging 1151 避險之衍生性金融資產 derivative financial assets for hedging 1156 避險之衍生性金融資產評價調整 Adjustments for change in value of derivative financial assets for hedging

113 1131 1132

1137

1138 1139

科目說明 EXPLANATION OF ACCOUNT

指依避險會計指定且為有效避險工具之金融資產，應以公平價值衡量，並應依流動性區分為流動與非流動，非流動者應改列其他資產項下。 financial assets on effective hedging should be valued by fair value and distinguished by liquidity

商業應收之各種票據。結應收票據算時應評估應收票據無法 notes receivable 收現之金額，提列適當之應收票據備抵呆帳，列為應收票 notes receivable 據之減項。應收票據貼現 A written promise that discounted notes is expected to be receivable collected by a business 應收票據－關係人 and should take stock notes receivable – the amounts related parties uncollectible as 其他應收票據 other settlement. Then notes receivable account reasonable 備抵呆帳－應收票據 allowance to be the allowance for deduction of note uncollectible accounts– receivable. notes receivable

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114 1141 1142

1147

1149

118 1184 1185 1187

1188

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ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

應收帳款 accounts receivable 應收帳款 accounts receivable 應收分期帳款 installment accounts receivable 應收帳款－關係人 accounts receivable – related parties 備抵呆帳－應收帳款 allowance for uncollectible accounts – accounts receivable

凡因出售產品、商品或提供勞務等而發生之債權。結算時應評估應收帳款無法收現之金額，提列適當之備抵呆帳，列為應收帳款之減項。 Trade receivables arising from the sale of products, goods or services to customers and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of accounts receivable.

其他應收帳款 other receivables 應收收益 earned revenue receivable 應收退稅款 income tax refund receivable 其他應收款－關係人 other receivables – related parties 其他應收款－其他 other receivables – other

指不能歸屬於應收帳款之款項。結算時應評估其他應收款無法收現之金額，提列適當之備抵呆帳，列為其他應收帳款之減項。 Receivables not classified under the headings above and should take stock the amounts uncollectible as settlement. Then account reasonable

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1189 備抵呆帳－其他應收款 allowance for uncollectible accounts – accounts receivable 121~ 存貨 inventories 122 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned merchandise 1213 在途商品 merchandise in transit 1219 備抵存貨跌價損失 allowance to reduce inventory to market 1221 製成品 finished goods 1222 寄銷製成品 consigned finished goods 1223 副產品 by-products 1224 在製品 work in process 1225 委外加工 work in process – outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價損失 allowance to reduce inventory to market 5

科目說明 EXPLANATION OF ACCOUNT

allowance to be the deduction of other receivable.

指備供正常營業出售之商品、製成品、副產品；或正在生產中之在製品，將於加工完成後出售者；或將直接、間接用於生產供出售之商品（或勞務）之材料或物料。 Products, finished goods, by-products that are available for sale under normal operation; or work-inprocess being processed that is expected to be sold when completed; or materials or supplies that are expected to be used directly or indirectly in producing the goods (or services) available for sale.

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科目說明

ACCOUNT

EXPLANATION OF ACCOUNT

預付費用 prepaid expenses 預付薪資 prepaid payroll 預付租金 prepaid rents 預付保險費 prepaid insurance 用品盤存 office supplies 預付所得稅 prepaid income tax 其他預付費用 other prepaid expenses

預付費用包括預付薪資、租金、保險費、用品盤存、所得稅及其他預付費用等，能在一年內消耗者。 Consists of prepaid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year.

預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其他預付款項 other prepayments

指預為支付之各項成本或費用。但因購置固定資產而依約預付之款項及備供營業使用之未完工程營造款，應列入固定資產項下。 Cost and expenses that are paid in advance. But contract payments on property, plant and equipment purchased or on construction-inprogress for construction to be used in operation should be classified under

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

125 1251 1252 1253 1254 1255 1258 126

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128~ 129 1281 1282 1283 1284 1285 1286 1287 1291

1292

1293

1294

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ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

property, plant and equipment. 指不能歸屬於前述各款其他流動資產 other current assets 之流動資產。 Current assets that 進項稅額 cannot be classified prepaid sales tax under the above 留抵稅額 overpaid sales tax current asset headings. 暫付款 temporary payments 代付款 payment on behalf of others 員工借支 advances to employees 存出保證金 refundable deposits 受限制存款 restricted deposit 遞延所得稅資產 deferred income tax assets(current) 遞延兌換損失 deferred foreign exchange losses 業主(股東)往來 owners’ (stockholders’) current account 同業往來 Trades’ current account

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科目說明 EXPLANATION OF ACCOUNT

1298 其他流動資產－其他 other current assets – other 基金及長期投資 funds 指商業為特定用途而提撥之各類基金及因業務 and long-term investments 目的而為長期性之投資。 Assets and long-term investments that are designated for specific purposes.

131 1311 1312

1313 1314 1318 132134

指為特定用途所提列之基金 funds 償債基金 redemption 資產，如償債基金、改 fund (or sinking fund) 良及擴充基金、意外損改良及擴充基金 fund 失準備基金等。 for improvement and Assets that are designated for specific expansion purposes, for example, 意外損失準備基金 redemption fund, fund contingency fund for improvement and 退休基金 pension fund expansion and 其他基金 other funds contingency fund.

長期投資 long-term investments 1321 公平價值變動列入損益之金融資產－非流動 financial assets at fair value through income statement – noncurrent

指長期性之投資，如投資其他企業發行之股票、債券或投資不動產等。 Long-term investments including investing in stock bonds and real estate.

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14~15

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科目說明 EXPLANATION OF ACCOUNT

1322 備供出售金融資產－非流動 financial assets in available-for-sale noncurrent 1323 持有至到期日金融資產－非流動 financial asset in held-tomaturity – noncurrent 1325 以成本衡量之金融資產 financial assets at cost - noncurrent 1329 金融資產評價調整 Adjustments for change in value of investment 1331 採權益法之長期股權投資 long-term investments at equity 1341 長期不動產投資 longterm real estate investments 1345 人壽保險現金解約價值 cash surrender value of life insurance 1349 其他長期投資 other long-term investments 指為供營業上使用，非固定資產以出售為目的，且使用 Fixed assets 年限在一年以上之有形資產，除土地外，應於

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科目說明 EXPLANATION OF ACCOUNT

達到可供使用狀態時，以合理而有系統之方法，按期提列折舊，其累計折舊應列為固定資產之減項。 Assets which are purchased for continued and longterm use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the balance sheet or in the notes. 141

142

土地 land 1411 土地 land 1417 土地－重估增值 land – revaluation increments 1419 累計減損-土地 accumulated impairment – land 土地改良物 land improvements

指營業上使用之土地及具有永久性之土地改良。 Land and perpetual land improvements for operating use. 凡在自有土地上從事非永久性整理改良工程之成本皆屬之。

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1421 土地改良物 land improvements 1427 土地改良物－重估增值 land improvements – revaluation increments 1428 累計折舊－土地改良物 accumulated depreciation – land improvements 1429 累計減損-土地改良物 accumulated impairment – land improvements 143 房屋及建築 buildings 1431 房屋及建築 buildings 1437 房屋及建築－重估增值 buildings –revaluation increments 1438 累計折舊－房屋及建築 accumulated depreciation – buildings 1439 累計減損-房屋及建築 accumulated impairment – buildings 144~ 機(器)具及設備 146 machinery and equipment 1441 機(器)具 machinery

科目說明 EXPLANATION OF ACCOUNT

Enhancements or improvements on the self-owned land that with limited useful lives.

指營業上使用之自有房屋建築及其他附屬設備。 Self-owned buildings and their auxiliary equipment available for use in operation.

指自有之直接或間接提供生產之機（器）具、運輸設備、辦公設備及其各項設備零配件。

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152

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1447 機(器)具－重估增值 machinery – revaluation increments 1448 累計折舊－機(器)具 accumulated depreciation – machinery 1449 累計減損－機(器)具 accumulated impairment – machinery 租賃資產 leased assets 1511 租賃資產 leased assets 1518 累計折舊－租賃資產 accumulated depreciation – leased assets 1519 累計減損－租賃資產 accumulated impairment – leased assets 租賃權益改良 leasehold improvements 1521 租賃權益改良 leasehold improvements

科目說明 EXPLANATION OF ACCOUNT

Self-owned machinery that are used directly or indirectly in production, transportation equipment, office equipment and other equipment.

指依資本租賃契約所承租之資產。 Assets leased under capital lease contracts.

指在依營業租賃契約承租之租賃標的物上之改良。 Upgrading made to leased property under operating lease contracts.

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156

158

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ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

1528 累計折舊－租賃權益改良 accumulated depreciation – leasehold improvements 1529 累計減損－租賃權益改良 accumulated impairment – leasehold improvements 未完工程及預付購置設指正在建造或裝置而尚備款 construction in 未完竣之工程及預付購置供營業使用之設備款 progress and prepayments for 項等。 equipment Construction under 1561 未完工程 construction progress or working in process, and in progress prepayments for 1562 預付購置設備款 equipment purchased prepayments for for use in operation. equipment 1569 累計減損－未完工程 accumulated impairment – construction in progress 指不能歸屬於前述各款雜項固定資產之資產。 miscellaneous property, plant, and Assets that cannot be equipment classified under the asset headings above.

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161

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科目說明 EXPLANATION OF ACCOUNT

1581 雜項固定資產 miscellaneous property, plant, and equipment 1587 雜項固定資產－重估增值 miscellaneous property, plant, and equipment – revaluation increments 1588 累計折舊－雜項固定資產 accumulated depreciation – miscellaneous property, plant, and equipment 1589 累計減損－雜項固定資產 accumulated impairment – miscellaneous property, plant, and equipment 遞耗資產指資產價值將隨開採、 depletable assets 砍伐或其他使用方法而耗竭之天然資源。 Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods. 指資產價值將隨開採、遞耗資產砍伐或其他使用方法而 depletable assets 14

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1611 天然資源 natural resources 1617 天然資源－重估增值 natural resources – revaluation increments 1618 累計折耗－天然資源 accumulated depletion – natural resources 1619 累計減損－天然資源 accumulated impairment – natural resources 無形資產 intangible assets

171 1711 1717

1719

172 1721

科目說明 EXPLANATION OF ACCOUNT

耗竭之天然資源。 Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods.

指無實體存在而具經濟價值之資產。 The assets lacked physical substance but qualified economic value. 商標權 trademarks 指依法取得或購入之商商標權 trademarks 標權。 Trademark right held 商標權－重估增值 or purchased legally; trademarks– revaluation increments valued at unamortized costs. 累計減損－商標權 accumulated impairment – trademarks 指依法取得或購入之專專利權 patents 利權。專利權 patents The patent right held or 15

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174

175

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1727 專利權－重估增值 patents–revaluation increments 1729 累計減損－專利權 accumulated impairment – patents 特許權 franchise 1731 特許權 franchise 1739 累計減損－特許權 accumulated impairment – franchise 著作權 copyright 1741 著作權 copyright 1749 累計減損－著作權 accumulated impairment – copyright

科目說明 EXPLANATION OF ACCOUNT

purchased legally.

凡為營業而取得之特許權屬之。 Franchise obtained for operation. 指依法取得或購入文學、藝術、學術、音樂、電影等創作或翻譯之出版、銷售、表演等權利。 Copyright held or purchased legally for the publishing and sale of original composition or translation of literature, art, academic article, music, motion picture and other similar works, and the right of performing art and music; valued at its unamortized costs.

指對於購買或開發以供電腦軟體 computer software cost 出售、出租或以其他方 16

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178

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1751 電腦軟體 computer software cost 1758 累計攤銷-電腦軟體 Accumulated amortization – computer software cost 1759 累計減損－電腦軟體 Accumulated impairment – computer software cost 商譽 goodwill 1761 商譽 goodwill 1769 累計減損－商譽 Accumulated impairment – goodwill 其他無形資產 other intangible assets 1781 遞延退休金成本 deferred pension costs 1782 租賃權益改良 leasehold improvements 1788 其他無形資產－其他 other intangible assets – other 1789 累計減損-其他 Accumulated impairment – other 其他資產 other assets

科目說明 EXPLANATION OF ACCOUNT

式行銷之電腦軟體。 Computer software purchased or developed for sale, rent or other form of marketing.

指出價取得之商譽。 Goodwill acquired as a result of a purchase.

凡不屬上列各項之無形資產皆屬之。 Intangible assets that cannot be classified into the intangible asset headings above.

指不能歸屬於前五項之資產，且回收或變現期

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181 1811 1812 1813 1814

1815 1818 182 1821

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遞延資產 deferred assets 債券發行成本 deferred bond issuance costs 長期預付租金 longterm prepaid rent 長期預付保險費 longterm prepaid insurance 遞延所得稅資產 deferred income tax assets – noncurrent 預付退休金 prepaid pension cost 其他遞延資產 other deferred assets 閒置資產 idle assets 閒置資產 idle assets

科目說明 EXPLANATION OF ACCOUNT

限在一年以上者，以較長者為準。 Assets that cannot be classified into the asset headings above and which has recoverable period longer than one year. 指已發生之支出，其效益超過一年，應由以後各期負擔者。 Expenditures incurred that will benefit over one year or one operating cycle and should be amortized over the future periods.

指目前未供營業上使用之資產。 Assets not under operating use currently.

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184

1841 1842 1843 1847

1848

1849

185 1851

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科目說明 EXPLANATION OF ACCOUNT

長期應收票據及款項指收款期間在一年以上之應收票據、帳款及催收 long-term notes , 帳款。 accounts and overdue receivables Long-term notes, accounts receivable 長期應收票據 and overdue charges long-term notes that due beyond one 長期應收帳款 long-term accounts year or one operating cycle. 催收帳款 overdue receivables 長期應收票據及款項與催收帳款－關係人 long-term notes, accounts and overdue receivables– related parties 其他長期應收款項 other long-term receivables 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts – long-term notes, accounts and overdue receivables 指非以投資或出租為業出租資產 assets leased to others 之商業供作出租之自有資產。出租資產 assets Self-owned assets held leased to others

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188

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1859 累積折舊－出租資產 accumulated depreciation – assets leased to other 存出保證金 refundable deposit 1861 存出保證金 refundable deposit

科目說明 EXPLANATION OF ACCOUNT

for rent by a business which is not in the investment or leasing business. 指存出供作保證用之現金或其他資產。 Cash or other assets deposited for guarantee purpose. 指不能歸屬於前述各款雜項資產 miscellaneous assets 之其他資產。 1881 受限制存款 restricted Other assets that cannot be classified deposit under the other asset 1888 雜項資產－其他 miscellaneous assets - headings above. other 指商業由於過去之交易或負債 liabilities 其他事項，所產生之經濟義務，能以貨幣衡量，並將以提供勞務或支付經濟資源之方式償付者。 An obligation of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic

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流動負債 current liabilities

211 2111 2112 2114 2115 2117

2118 212

2121

短期借款 short-term debt 銀行透支 bank overdraft 銀行借款 bank loan 短期借款－業主 shortterm debt–owners 短期借款－員工 shortterm debt– employees 短期借款－關係人 short-term debt– related parties 短期借款－其他 shortterm debt –other 應付短期票券 short-term notes and bills payable 應付商業本票 commercial paper payable

科目說明 EXPLANATION OF ACCOUNT

benefits in the future. 指將於一年內，以流動資產或其他流動負債償付之債務。 Liabilities which are reasonably expected to be liquidated with current assets or other current liabilities within a year. 指向金融機構或他人借入及透支之款項，其償還期限在一年以內者。 Loan or overdraft borrowed from financial institutions or other personal creditors, due within one year or one operating cycle.

指為自貨幣市場獲取資金，而委託金融機構發行之短期票券。 Short-term note issued by financial institutions on behalf of the

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

213

214

215

名

稱

ACCOUNT

2122 銀行承兌匯票 bank acceptance 2128 其他應付短期票券 other short-term notes and bills payable 2129 應付短期票券折價 discount on short-term notes and bills payable 應付票據 notes payable 2131 應付票據 notes payable 2137 應付票據－關係人 notes payable – related parties 2138 其他應付票據 other notes payable 應付帳款 accounts payable 2141 應付帳款 accounts payable 2147 應付帳款－關係人 accounts payable – related parties 其他金融負債 other financial liabilities 2151 公平價值變動列入損益之金融負債 financial liabilities at fair value through income statement 22

科目說明 EXPLANATION OF ACCOUNT

business, for obtaining capital from monetary market.

指商業應付之各種票據。 Various notes to be paid by the business.

指商業應付之各種帳款。 Various accounts to be paid by the business.

指於一年內具有按潛在不利於己之條件與另一方交換金融資產或金融負債之合約義務。 A contractual obligation to exchange

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

216

名

稱

ACCOUNT

2152 避險之衍生性金融負債 derivative financial liability for hedging 2153 以成本衡量之金融負債 financial liabilities at cost 2159 金融負債評價調整 Adjustments for change in value of financial liabilities 應付所得稅 income tax payable 2161 應付所得稅 income tax payable

217 2171 2172 2173 2174 2175 2178

科目說明 EXPLANATION OF ACCOUNT

financial assets or financial liabilities with another entity under conditions that are potentially unfavorable to the entity within a year.

應付未付之營利事業所得稅。 Income tax payable of the business which has not yet been paid. 凡已發生而尚未支付之各應付費用 accrued expenses 項應付費用，包括應付薪工﹑租金﹑利息﹑ 營業應付薪工稅﹑應付其他稅捐及其他 accrued payroll 應付費用等皆屬之。應付租金 Expense incurred but rent payable not yet paid, including 應付利息 accrued accrued payroll, interest payable accrued rent payable, 應付營業稅 accrued interest sales tax payable payable, accrued VAT 應付稅捐－其他 payable, accrued taxes taxes payable– other payable-other and other accrued expense 其他應付費用 payable. other accrued expenses payable

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

218~ 219 2184

2185 2187

2191 2192 2193

2198 225

2251

226

名

稱

ACCOUNT

其他應付款 other payables 應付土地房屋款 payables on land and building 應付設備款 Payables on equipment 其他應付款－關係人 other payables – related parties 應付股利 dividend payable 應付紅利 bonus payable 應付董監事酬勞 compensation payable to directors and supervisors 其他應付款－其他 other payables – other 特別股負債－流動 preferred stock liability – current 特別股負債－流動 preferred stock liability – current

預收款項 unearned receipts

科目說明 EXPLANATION OF ACCOUNT

指不能歸屬於應付帳款之款項。 Payables that cannot be classified as accounts payable.

指發行具金融負債性質之特別股，將於一年內贖回者。 The preferred stock liability for financial liability and are redeemable within a year. 指預為收納之各種款項。

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

227

名

稱

ACCOUNT

2261 預收貨款 unearned sales revenue 2262 預收收入 unearned revenue 2268 其他預收款 other unearned revenue 一年內到期長期負債 current portion of longterm liabilities 2271 一年內到期公司債 corporate bonds payable – current portion 2272 一年內到期長期借款 current portion of longterm loans payable 2273 一年內到期長期應付票據及款項 current portion of longterm notes and accounts payable 2277 一年內到期長期應付票據及款項－關係人 current portion of longterm notes and accounts payables to related parties 2278 一年內到期其他長期負債 current portion of other long-term liabilities 25

科目說明 EXPLANATION OF ACCOUNT

Various amounts collected in advance.

除金融負債外之長期負債，將於一年內到期，並將以流動資產或流動負債償還者。 The portions of longterm liability payable by current assets or current liabilities or payable within one year or one operating cycle.

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

228~ 229 2281 2283 2284 2285

名

稱

ACCOUNT

其他流動負債 other current liabilities 銷項稅額 sales tax payable 暫收款 temporary receipts 代收款 receipts under custody 估計售後服務／保固負債 estimated warranty liabilities

科目說明 EXPLANATION OF ACCOUNT

指不能歸屬於前述各款之流動負債。 Current liabilities that cannot be classified into the headings above.

2291 遞延所得稅負債 deferred income tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業主(股東)往來 owners’ current account 2294 同業往來 current account with others 2298 其他流動負債－其他 other current liabilities – others 指到期日在一年以上之長期負債 long-term liabilities 債務。 The liabilities are reasonably expected not to be liquidated within a year.

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

231 2311 2312

232 2321

2322

2323

2324

2325

233

2331

名

稱

ACCOUNT

應付公司債 bonds payable 應付公司債 bonds payable 應付公司債溢(折)價 premium(discount) on bonds payable 長期借款 long-term debt payable 長期銀行借款 long-term debt payable – bank 長期借款－業主 longterm debt payable – owners 長期借款－員工 long-term debt payable – employees 長期借款－關係人 long-term debt payable – related parties 長期借款－其他 long-term debt payable – other 長期應付票據及款項 long-term notes and accounts payable 長期應付票據 longterm notes payable

科目說明 EXPLANATION OF ACCOUNT

凡公司奉核准並已發行之公司債皆屬之。 Corporate bonds authorized and issued.

指到期日在一年以上之借款。 Borrowing with due date beyond one year or one operating cycle.

指付款期間在一年以上之應付票據、應付帳款等。 Notes and accounts payable with

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

234

235

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

2332 長期應付帳款 long- repayment period term accounts payable beyond one year or one operating cycle. 2333 長期應付租賃負債 long-term capital lease liabilities 2337 長期應付票據及款項－關係人 Long-term notes and accounts payable – related parties 2338 其他長期應付款項 other long-term payables 估計應付土地增值稅因土地重估增值而提列 accrued liabilities for 待繳之土地增值稅。 land tax revaluation Provision for the land increment value incremental tax 2341 估計應付土地增值稅 liability resulting from estimated accrued land land revaluation. value incremental tax payable 有支付員工退休金義務應計退休金負債之商業，於員工在職期 accrued pension 間依法提列之退休金準 liabilities 備。 2351 應計退休金負債 Pension liability accrued pension recognized by a liabilities business with the obligation to make future pension

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

236

2361

2362

2363

2369

237

2361

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

payments to its employees. 指具有按潛在不利於己其他金融負債-非流動之條件與另一方交換金 other financial liabilities– noncurrent 融資產或金融負債之合公平價值變動列入損益約義務。之金融負債-非流動 A contractual financial liabilities at obligation to exchange financial assets or fair value through financial liabilities with income statement – another entity under noncurrent 避險之衍生性金融負債- conditions that are potentially unfavorable 非流動 derivative to the entity. financial liability for hedging - noncurrent 以成本衡量之金融負債非流動 financial liabilities at cost - noncurrent 金融負債評價調整-非流動 adjustments for change in value of financial liabilities noncurrent 特別股負債－非流動指發行具金融負債性質 Preferred stock liability 之特別股。 - noncurrent The preferred stock for financial liability. 特別股負債 Preferred stock liability - noncurrent

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

238

281

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

凡不屬於上列各項之長期負債皆屬之。 Long-term liabilities that cannot be classified into the longterm liabilities headings above. 凡不屬於上列各項負債其他負債皆屬之。 other liabilities Liabilities that cannot be classified into the liabilities headings above 指遞延收入、遞延所得稅遞延負債負債等。遞延收入係指： deferred liabilities 凡業經收納，而應屬於以 2811 遞延收入後各期享有之收入。遞延 deferred revenue 所得稅負債係指：當暫時 2814 遞延所得稅負債性差異係因稅前財務所得 deferred income tax 大於課稅所得而發生，其 liabilities 所得稅之影響，為遞延所 2818 其他遞延負債 other deferred liabilities 得稅負債。 Refer to deferred income, deferred income tax liabilities, and etc..Deferred income refers to income items received by a business to be 其他長期負債 other long-term liabilities 2381 其他長期負債—其他 other long-term liabilities– other

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

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稱

ACCOUNT

286

存入保證金 deposits received 2861 存入保證金 guarantee deposit received

288

雜項負債 miscellaneous liabilities 2888 雜項負債－其他 miscellaneous liabilities – other 業主權益 owners’ equity

31 311

科目說明 EXPLANATION OF ACCOUNT

recorded as income in the future periods.Deferred income tax liabilities refer to the tax effects of temporary differences resulting from pretax financial income in excess of taxable income. 指收到客戶或他人存入供保證用之現金或其他資產。 Cash or other assets received from customers or others for guarantee purpose. 指不能歸屬於前二款之其他負債。 Other liabilities that cannot be classified into the two headings above. 指商業之全部資產減除全部負債後之餘額，歸屬業主之權益。 Owner’s equity equals to that of total assets minus total liability.

資本 capital 業主對商業投入之資資本(或股本) capital 本，並向主管機關登記

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

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稱

ACCOUNT

3111 普通股股本 capital – common stock 3112 特別股股本 capital – preferred stock 3113 預收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 資本 capital 資本公積 additional paid-in capital

321

股票溢價 additional paid-in capital in excess of par 3211 普通股股票溢價 additional paid-in capital in excess of par- common stock 3212 特別股股票溢價 additional paid-in capital in excess of par- preferred stock 3214 庫藏股溢價公積 additional paid-in capital in excess of par- treasury stock

科目說明 EXPLANATION OF ACCOUNT

者，但不包括符合負債性質之特別股。 Capital contributed by business owners and registered with the competent authority in charge but not including preferred stock liability. 指非由營業結果所產生之權益。 The equity not arising from the operating results. 凡公司以高於普通股或特別股面額之價格發行股票，其所超收部份之金額皆屬之。 The excess amount over the par value of common or prefer stock issued, which is received by a corporation.

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

326

328

名

稱

ACCOUNT

3219 其他溢價公積 additional paid-in capital in excess of par- other 受贈公積 donated surplus 3261 受贈公積 donated surplus

其他資本公積 other additional paid-in capital 3281 權益法長期股權投資資本公積 additional paidin capital from investee under equity method 33

科目說明 EXPLANATION OF ACCOUNT

指與股本交易有關之受領贈與，其範圍包括： (1) 受領股東贈與本公司已發行之股票。 (2) 股東依股權比例放棄債權或依股權比例捐贈資產凡受他人捐贈，應按捐贈物之公平價值列為資本公積。 Additional paid-in capital resulting from gifts of assets donated to a business. Including the donated stock from stockholders and abandoned creditor’s rights according to the percentage of equity. 凡不屬於上列各項之資本公積皆屬之。 Paid-in capital that cannot be classified into the paid-in capital headings above.

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

331 3311

332 3321 3322

3323

3328

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

保留盈餘(或累積虧損) 指由營業結果所產生之權益。 retained earnings (accumulated deficit) Net income that have been retained by the corporation at yearend. If the opposite occurs when the corporation has net losses the corporation retains those losses at year-end. 指依公司法或其他相關法法定盈餘公積令規定，自盈餘中指撥 legal reserve 之公積。法定盈餘公積 Retained earnings legal reserve appropriated according to Company Law or related regulations. 指依法令或盈餘分派之議特別盈餘公積案，自盈餘中指撥之公 special reserve 積，以限制股息及紅利意外損失準備 contingency reserve 之分派者。 Retained earnings 改良擴充準備 appropriated according improvement and to earnings distribution expansion reserve resolution or according 償債準備 special to law or regulation. reserve for redemption of liabilities 其他特別盈餘公積 other special reserve

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

名

稱

ACCOUNT

未分配盈餘(或累積虧損) retained earningsunappropriated (or accumulated deficit)

335

3351 3352 3353 34

341

3411

342

3421

科目說明 EXPLANATION OF ACCOUNT

指未經指撥之盈餘或未經彌補之虧損。 Earnings not yet appropriated or 累積盈虧 accumulated deficits not yet compensated. profit or loss 前期損益調整 prior period adjustments 本期損益 net income or loss for current period 指其他造成業主權益增權益調整 equity adjustments 加或減少之項目。 Other items increasing or decreasing the owner’s equity. 金融商品未實現損益指備供出售金融資產依 Unrealized gain or loss 公平價值衡量產生之未 on financial instrument 實現損益，及適用現金金融商品未實現損益流量避險時避險工具屬 Unrealized gain or loss 有效避險部分損益。 on financial instrument Unrealized gain or loss on financial instrument in available-for sale or in cash flow hedging securities 係指本國商業在國外營運累積換算調整數 cumulative translation 之分公司、子公司及採權益法評價之轉投資事業之 adjustment 累積換算調整數外幣財務報表，換算為 cumulative translation 本國貨幣產生之 adjustment 35

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

343

名

稱

ACCOUNT

未認列為退休金成本之淨損失 net loss not recognized as pension cost 3431 未認列為退休金成本之淨損失 net loss not recognized as pension cost

科目說明 EXPLANATION OF ACCOUNT

兌換差額。 Translation differences arising from translating the foreign currency financial statements of the foreign branches, subsidiaries and reinvestments accounted for under equity method into the local currency. 凡期末已認列退休金負債未達最低退休金負債而補列之金額，超過未認列前期服務成本加未認列過渡性淨給付義務（或減除未認列過渡性淨資產）之數屬之。 The amount of additional liability, which exceeds the sum of unrecognized prior service cost and unrecognized transitional net assets or net benefit obligation. Additional pension liability is the difference between the recorded pension liability and the

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

344

345

36 361

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

minimum pension liability required to be recognized. 指固定資產、遞延資產未實現重估增值 unrealized revaluation 及無形資產依法辦理資 increments 產重估價所產生之未實 3441 未實現重估增值現重估增值。 unrealized revaluation Increments in increments equity from revaluation of property, plant and equipment, depletable assets and intangible assets. 指公司收回已發行股票庫藏股 treasury stock 尚未再出售或註銷者。 3451 庫藏股 Issued shares that have been treasury stock reacquired by the corporation and not yet resold or cancelled. 指聯屬公司以外之投資者少數股權持有子公司之股份權 minority interest 益。少數股權 A subsidiary’s equity minority interest that is held by the 3611 少數股權 investors other than minority interest these affiliated companies

營業收入 operating revenue

指本期內因經常營業活動而銷售商品或提供勞務等所獲得之收入。

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

41 411

417

419

名

稱

ACCOUNT

銷貨收入 sales revenue 銷貨收入 sales revenue 4111 銷貨收入 sales revenue 4112 分期付款銷貨收入 installment sales revenue 銷貨退回 sales return 4171 銷貨退回 sales return

銷貨折讓 sales discounts and allowances 4191 銷貨折讓 sales discounts and allowances

科目說明 EXPLANATION OF ACCOUNT

Revenue from operating activities during this period. 指因銷售商品所賺得之收入。 Income earned from selling goods.

凡已售出之商品或產品，因顧客退回而未能獲得之銷貨價款皆屬之。 A contra revenue account for goods or products sold but subsequently returned by the customer. 凡出售商品或產品，因給予顧客折扣、讓價而未能獲得之銷貨價款皆屬之。 A contra revenue account for reduction in the selling price of goods or products sold.

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

46 461

47 471

488

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

勞務收入 service revenue 勞務收入 service revenue 4611 勞務收入 service revenue 業務收入 agency revenue 業務收入 agency revenue 4711 業務收入 agency revenue

指因提供勞務所賺得之收入。 Revenues earned from providing services.

其他營業收入－其他 other operating revenue 其他營業收入－其他 other operating revenue 4888 其他營業收入－其他 other operating revenue 營業成本 operating costs

指不能歸屬於前述各款之其他營業收入。 Other operating revenues that cannot be classified into the headings above.

銷貨成本 cost of goods sold 40

指因居間及代理業務或受委託等報酬所得之收入。 Revenues earned from compensation for intermediary and agent business or for acting as an assignee.

指本期內因銷售商品或提供勞務等而應負擔之成本。 Cost from operating activities during this period. 指銷售商品之原始成本或產品之製造成本。

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

511 5111 5112

512

513

名

稱

ACCOUNT

銷貨成本 cost of goods sold 銷貨成本 cost of goods sold 分期付款銷貨成本 installment cost of goods sold 進貨 purchases 進貨 purchases 進貨費用 purchase expenses 進貨退出 purchase returns 進貨折讓 purchase discounts and allowances

科目說明 EXPLANATION OF ACCOUNT

Refer to the original costs of merchandise sold or the production costs of goods sold.

凡購進待銷之貨品均屬之。進貨退回及折讓應 5121 作為進貨成本之減項。 5122 Purchase of goods for sale. Purchase 5123 returns, discounts and allowances 5124 should be the deduction of purchases. 進料（製造業適用）：進料 material purchased 本科目適用於對存貨處理採用定期盤存制之製造 5131 進料 material purchased 業。凡購進原料及物料所發生之進價及應負擔之運 5132 進料費用 charges on purchased 費﹑保險費﹑關稅﹑公證費﹑棧租等皆屬之。 material The acquisition costs 5133 進料退出 of all materials that can material purchase be traced directly to returns the cost object, 5134 進料折讓 material including freight-in, purchase discounts and allowances

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

514 5141

515~ 518 5151 5152 5153 5154 5155 5156 5157 5158 5161 5162

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

insurance, import duty, notary fee and rent 指能合理辨認係直接歸屬直接人工於生產製成品所發生之 direct labor 人工成本。直接人工 Labor cost that can be direct labor reasonably identified for the production of finished goods 適用於製造業，凡製造業製造費用製造部門因從事生產所發 manufacturing overhead 生之除原料及人工成本以間接人工 indirect labor 外之費用，及服務部門所租金支出 rent expense 發生之費用皆屬之。 Costs that cannot be 文具用品 supplies classified as material expense and direct labor in the 旅費 manufacturing or the travelling expense service department. 運費 shipping expenses 郵電費 postage expenses 修繕費 repair(s) and maintenance expense 包裝費 packing expenses 水電瓦斯費 utilities expense 保險費 insurance expense

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

56 561

57 571

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

5163 加工費 manufacturing overhead – outsourced 5166 稅捐 taxes 5168 折舊 depreciation expense 5169 各項耗竭及攤提 various amortization 5172 伙食費 meal expenses 5173 職工福利 employee benefits/welfare 5176 訓練費 training (expense) 5177 間接材料 indirect materials 5188 其他製造費用 other manufacturing expenses 勞務成本 service costs 指提供勞務所應負擔之勞務成本 service costs 成本。 5611 勞務成本 service costs Costs incurred for providing services. 指因居間及代理業務或受業務成本委託等所應負擔之成 agency costs 本。業務成本 Costs incurred for agency costs intermediary and agent 5711 業務成本 business or for acting agency costs as an assignee. 指因其他營業收入所應其他營業成本 other operating costs 負擔之成本。

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

588

名

稱

ACCOUNT

其他營業成本—其他 other operating costs 5888 其他營業成本—其他 other operating costs 營業費用 operating expenses

61 615~ 618 6151 6152 6153 6154 6155 6156 6157

6159

推銷費用 selling expenses 推銷費用 selling expenses 薪資支出 payroll expense 租金支出 rent expense 文具用品 supplies expense 旅費 travelling expense 運費 shipping expenses 郵電費 postage expenses 修繕費 repair(s) and maintenance (expense) 廣告費 advertisement expense, advertisement 44

科目說明 EXPLANATION OF ACCOUNT

Expense incurred for earning other operating revenues. 指本期內銷售商品或提供勞務等所應負擔之費用。 Expenses arising from selling products or services. 指本期內業務部門所發生之費用。 Expenses incurred in selling products.

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ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

6161 水電瓦斯費 utilities expense 6162 保險費 insurance expense 6164 交際費 entertainment expense 6165 捐贈 donation expense 6166 稅捐 taxes 6167 呆帳損失 loss on uncollectible accounts 6168 折舊 depreciation expense 6169 各項耗竭及攤提 various amortization 6172 伙食費 meal expenses 6173 職工福利 employee benefits/welfare 6175 佣金支出 commission expense 6176 訓練費 Training expense 6188 其他推銷費用 other selling expenses 凡管理及總務部門發生管理及總務費用之費用。 general & administrative Any expense incurred expenses in the administrative and general departments.

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

625~ 628

6251 6252 6253 6254 6255 6256 6257 6259

6261 6262 6264 6265 6266 6267

名

稱

ACCOUNT

管理及總務費用 general & administrative expenses 薪資支出 payroll expense 租金支出 rent expense 文具用品 supplies expense 旅費 travelling expense 運費 shipping expenses 郵電費 postage expenses 修繕費 repair and maintenance expense 廣告費 advertisement expense, advertisement 水電瓦斯費 utilities expense 保險費 insurance expense 交際費 entertainment expense 捐贈 donation expense 稅捐 taxes 呆帳損失 loss on uncollectible accounts

科目說明 EXPLANATION OF ACCOUNT

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名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

6268 折舊 depreciation expense 6269 各項耗竭及攤提 various amortization 6271 外銷損失 loss on export sales 6272 伙食費 meal expenses 6273 職工福利 employee benefits/welfare 6274 研究發展費用 research and development expense 6275 佣金支出 commission expense 6276 訓練費 training expense 6278 勞務費 professional service fees 6288 其他管理及總務費用 other general and administrative expenses 凡為研究發展新產品、研究及發展費用改進生產技術、改進提 research and development expenses 供勞務技術及改善製程而發生之各項研究、改 635~ 研究及發展費用 638 良、實驗等費用皆屬 research and development expenses 之。 6351 薪資支出 Research, improvement and payroll expense

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

6352 租金支出 experiment expenses incurred for research rent expense and developing new 6353 文具用品 products, improving office supplies 6354 旅費 travelling expense production technology, technology for 6355 運費 providing services and shipping expenses production process. 6356 郵電費 postage expenses 6357 修繕費 repair and maintenance expense 6361 水電瓦斯費 utilities expense 6362 保險費 insurance expense 6364 交際費 entertainment expense 6366 稅捐 taxes 6368 折舊 depreciation expense 6369 各項耗竭及攤提 various amortization 6372 伙食費 meal expenses 6373 職工福利 employee benefits/welfare 6376 訓練費 training expense 6378 其他研究發展費用 other research and development expenses 48

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

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稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

指本期內非因經常營業營業外收益 non-operating revenue 活動所發生之收益。 The revenue not arising from operating activities. 指資金存放金融機構、借利息收入予他人或購買各種債務證 interest revenue 券所產生之利息收入。 Interest revenues resulting from deposits with financial institution or loan to others.

71~74

711

利息收入 interest revenue/income 7111 投資收益 investment income

714

營業外收益 nonoperating revenue 7141 金融資產評價利益 Gain on valuation of financial asset 7142 金融負債評價利益 Gain on valuation of financial liability

指非以投資為業之商業，投資金融商品所產生之收益。 Investment income of a non-investment company, engaged in financing instruments. 指本期內非因經常營業活動所發生之收益。 The revenue not arising from operating activities.

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

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稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

7143 採權益法認列之投資收益 investment income recognized under equity method 715

716

717

718

凡因外幣匯率變動所獲得之利益皆屬之。 Gain from fluctuation in foreign currency exchange rate. 凡因處分金融資產及長期處分投資收益投資所獲得之利益皆屬 gain on disposal of 之。 investments 7161 處分投資收益 Gain from disposal of short-term or long-term gain on disposal of investments. investments 處分資產溢價收入 gain 凡因處分固定資產所獲 on disposal of assets 得之利益屬之。 Gain from disposal of 7171 處分資產溢價收入 property, plant and gain on disposal of equipment. assets 凡於資產負債表日評估減損迴轉利益有證據顯示資產(商譽除 Gain on reversal of 外)於以前年度所認列之 impairment loss 7181 減損迴轉利益減損損失，可能已不存在或減少，而迴轉之減損 Gain on reversal of 損失屬之。 impairment loss Reversal on impairment loss that was account for in prior financial period which 兌換利益 foreign exchange gain 7151 兌換利益 foreign exchange gain

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

748 7481 7482 7483 7484

7485 7486

7487 7488

75~78

751

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

can be proof to have lessen or not exist. 其他營業外收益 other 凡不屬於以上各項之營 non-operating revenue 業外收益皆屬之。 Other non捐贈收入 operating revenue donation income that cannot be 租金收入 rent revenue/income classified into the headings above. 佣金收入 commission revenue/income 出售下腳及廢料收入 revenue from sale of scraps 存貨盤盈 gain on physical inventory 存貨跌價回升利益 gain from price recovery of inventory 壞帳轉回利益 gain on reversal of bad debts 其他營業外收益－其他 other non-operating revenue– other items 指本期內非因經常營業營業外費損活動所發生之費損。 non-operating expenses The expenses not arising from operating activities. 凡向金融機構或他人借利息費用款等所發生之利息費用 interest expense 皆屬之。 51

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

名

稱

ACCOUNT

科目說明 EXPLANATION OF ACCOUNT

7511 利息費用 interest expense

752

753

Interest expense incurred as a result of borrowing from financial institutions or other persons. 指具負債性質之特別股負債性特別股股息 dividends on preferred 所發放之股息。 stock liabilities Dividends passed by preferred stock 7521 負債性特別股股息 dividends on preferred liabilities. stock liabilities 指非以投資為業之商業，投資損失投資金融商品所產生之 investment loss 損失。 7531 金融資產評價損失 Investment loss of a loss on valuation of non-investment financial asset company, engaged in 7532 金融負債評價損失 financing instruments. loss on valuation of financial liability 7533 採權益法認列之投資損失 investment loss recognized under equity method

754

755

兌換損失 foreign exchange loss 7541 兌換損失 foreign exchange loss 處分資產損失 loss on disposal of investments 52

凡因外幣匯率變動而發生之損失皆屬之。 Loss from fluctuation of foreign currency exchange rate. 凡因資產出售、報廢、及遺失等所發生之損失皆屬之。

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

768

稱

ACCOUNT

7551 處分資產損失 loss on disposal of investments 減損損失 impairment loss 7681 減損損失 impairment loss

788

7881 7882 7885 7886

7888

名

科目說明 EXPLANATION OF ACCOUNT

Loss from the sale, obsolescence, and loss of assets. 指資產帳面價值超過可回收金額之部分。 The book value of assets over recoverable amounts. 凡不屬於以上各項之營其他營業外費損業外費損皆屬之。 other non-operating expenses Other non停工損失 loss on work operating expense that cannot stoppages 災害損失 casualty loss be classified into the headings above 存貨盤損 loss on physical inventory 存貨跌價及呆滯損失 loss for market price decline and obsolete and slow-moving inventories 其他營業外費損－其他 other non-operating expenses– other 繼續營業部門稅前純益指營業收入、營業成本、營業費用及營業外收（或純損） continuing operating 益、費損等項目之淨額，應分別列示稅前純 income before tax 益（或純損）、所得稅費用或利益與稅後純益

一級科目

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四級科目

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

791

811

名

稱

ACCOUNT

繼續營業部門稅前純益（或純損） continuing operating income before tax 7911 繼續營業部門稅前純益（或純損）continuing operating income before tax

科目說明 EXPLANATION OF ACCOUNT

（或純損）。 Income tax is computed based upon statutory tax rate applied to current period accounting net income (higher than zero). In case of current period accounting net loss incurred, the income tax benefit is computed based upon statutory tax rate applied to past or future tax savings resulting from current period accounting net loss. 所得稅費用(或利益) 指當期所得稅費用 ( 利益) 及遞延所得稅費用 income tax expense (or benefit) (利益)之合計數。所得稅費用(或利益) Refers to the sum of current income tax income tax expense expense (benefit) and (or benefit) 所得稅費用(或利益) deferred tax expense (benefit) income tax expense (or benefit) 8111 所得稅費用(或利益) income tax expense (or benefit)

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

821

911

名

稱

ACCOUNT

繼續營業部門稅後純益（或純損） continuing operating income after tax 繼續營業部門稅後純益（或純損） continuing operating income after tax 8211 繼續營業部門稅後純益（或純損） continuing operating income after tax 非經常營業損益 nonrecurring gain or loss

停業部門損益 discontinued operation income 停業部門營業損益 operating income for discontinued operation 9111 停業部門營業損益 operating income for discontinued operation

科目說明 EXPLANATION OF ACCOUNT

指已減除所得稅費用或加計所得稅利益之繼續營業部門稅後損益。 Refers to continuing operation after tax

指本期內非因營業活動所發生之費損。 The expense and loss not arising from operating activities. 凡商業處分某一營業部門時，其自本年度開始日至停業日或處分日間之營業損益，應以稅後淨額列示。停業部門在當年度處分完畢者，以處分損益稅後淨額列示。停業部門在當年度未處分完畢者，其淨資產應按帳面金額與淨公平價值孰低評價。如淨公平價值低

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

名

稱

ACCOUNT

9112 停業部門處分損益及依淨公平價值衡量損益 loss(gain) on disposal or valuation of assets for sale discontinued operation

92 921

931

科目說明 EXPLANATION OF ACCOUNT

於帳面金額，應認列淨公平價值衡量損失，沖銷停業部門淨資產之帳面金額。如淨公平價值回升，得在原認列淨公平價值衡量損失範圍內

認列回升利益。 Discontinued operation income includes loss(gain) on disposal of assets for sale and loss(gain) on valuation of assets for sale. 非常損益 extraordinary 指性質特殊且非經常發生之損益皆屬之。 gain or loss 非常損益 extraordinary Gain or loss that is unusual in nature and gain or loss 9211 非常損益 extraordinary occurs infrequently. gain or loss 會計原則變動累積影響凡因會計原則變動所產生數 cumulative effect of 之稅後累積影響數皆屬 changes in accounting 之。 principles After-tax cumulative 會計原則變動累積影響 effects resulting from 數 cumulative effect of changes in accounting changes in accounting principles. principles 9311 會計原則變動累積影響數 cumulative effect of changes in accounting principles 56

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FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

94 941

名

稱

ACCOUNT

少數股權淨利 minority interest income 少數股權淨利 minority interest income 9411 少數股權淨利 minority interest income

科目說明 EXPLANATION OF ACCOUNT

係指聯屬公司以外的投資者按比列享有子公司之淨利。 The subsidiary’s net income that is recognized by the investors other than these affiliated.

The Code and Name of Account FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

ACCOUNT

assets

11~12

111 1111 1112 1113 1114 1115

1116 1117 1118 112

EXPLANATION OF ACCOUNT

Economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits probably are obtained. current assets Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year cash and cash Consists of cash on equivalents hand, cash in bank, cash on hand revolving funds, petty cash and highly petty cash/ liquidity investments revolving funds and cash that can be cash in banks deposit account converted momentarily, but negotiable cash that is either certificate of restricted to be used deposit only for specified cash in transit cash equivalents purposes or by regulation or other cash and contracts is cash equivalents excluded. short-term Consists of financial investments assets at fair value

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

115

113

114

ACCOUNT

1121 financial assets at fair value through income statement 1122 financial assets in available-for-sale 1123 financial assets in held-to-maturity 1129 Adjustments for change in value of investment financial assets for hedging 1151 derivative financial assets for hedging 1156 Adjustments for change in value of derivative financial assets for hedging notes receivable 1131 notes receivable 1132 discounted notes receivable 1137 notes receivable â&#x20AC;&#x201C; related parties 1138 other notes receivable 1139 allowance for uncollectible accountsâ&#x20AC;&#x201C; notes receivable accounts receivable 1141 accounts receivable 59

EXPLANATION OF ACCOUNT

through income statement, financial assets in availablefor-sale and financial assets in held-tomaturity-current.

financial assets on effective hedging should be valued by fair value and distinguished by liquidity

A written promise that is expected to be collected by a business and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of note receivable. Trade receivables arising from the sale of products, goods or services to

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

118

121~ 122

ACCOUNT

1142 installment accounts receivable 1147 accounts receivable – related parties 1149 allowance for uncollectible accounts – accounts receivable other receivables 1184 earned revenue receivable 1185 income tax refund receivable 1187 other receivables – related parties 1188 other receivables – other 1189 allowance for uncollectible accounts – accounts receivable inventories 1211 merchandise inventory 1212 consigned merchandise 1213 merchandise in transit

EXPLANATION OF ACCOUNT

customers and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of accounts receivable.

Receivables not classified under the headings above and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of other receivable.

Products, finished goods, by-products that are available for sale under normal operation; or work-inprocess being processed that is expected to be sold when completed; or

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

125

126

ACCOUNT

1219 allowance to reduce inventory to market 1221 finished goods 1222 consigned finished goods 1223 by-products 1224 work in process 1225 work in process â&#x20AC;&#x201C; outsourced 1226 raw materials 1227 supplies 1228 materials and supplies in transit 1229 allowance to reduce inventory to market prepaid expenses 1251 prepaid payroll 1252 prepaid rents 1253 prepaid insurance 1254 office supplies 1255 prepaid income tax 1258 other prepaid expenses

EXPLANATION OF ACCOUNT

materials or supplies that are expected to be used directly or indirectly in producing the goods (or services) available for sale.

Consists of prepaid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year. prepayments Cost and expenses 1261 prepayment for that are paid in purchases advance. But 1268 other prepayments contract payments on property, plant and equipment purchased or on

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

128~ 129 1281 1282 1283 1284 1285 1286 1287 1291 1292 1293

1294 1298 13

ACCOUNT

EXPLANATION OF ACCOUNT

construction-inprogress for construction to be used in operation should be classified under property, plant and equipment. other current Current assets that assets cannot be classified prepaid sales tax under the above overpaid sales tax current asset headings. temporary payments payment on behalf of others advances to employees refundable deposits restricted deposit deferred income tax assets(current) deferred foreign exchange losses owners’ (stockholders’) current account Trades’ current account other current assets – other funds and long- Assets and long-term term investments investments that are designated for 62

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

131 1311 1312

1313 1314 1318 132134 1321

1322

1323

1325 1329

1331

1341

ACCOUNT

EXPLANATION OF ACCOUNT

specific purposes. funds Assets that are designated for redemption fund specific purposes, for (or sinking fund) example, redemption fund for improvement and fund, fund for improvement and expansion contingency fund expansion and contingency fund. pension fund other funds long-term Long-term investments investments financial assets at including investing in fair value through stock bonds and real income statement - estate. noncurrent financial assets in available-for-sale - noncurrent financial asset in held-to-maturity â&#x20AC;&#x201C; noncurrent financial assets at cost - noncurrent Adjustments for change in value of investment long-term investments at equity long-term real estate investments

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

ACCOUNT

1345 cash surrender value of life insurance 1349 other long-term investments Fixed assets

14~15

141 1411 1417 1419 142 1421 1427

EXPLANATION OF ACCOUNT

Assets which are purchased for continued and longterm use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the balance sheet or in the notes. land Land and perpetual land land improvements land – revaluation for operating use. increments accumulated impairment – land land improvements Enhancements or land improvements improvements on the self-owned land that land with limited useful improvements – lives. revaluation increments

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

143

144~ 146

151

ACCOUNT

1428 accumulated depreciation – land improvements 1429 accumulated impairment – land improvements buildings 1431 buildings 1437 buildings – revaluation increments 1438 accumulated depreciation – buildings 1439 accumulated impairment – buildings machinery and equipment 1441 machinery 1447 machinery – revaluation increments 1448 accumulated depreciation – machinery 1449 accumulated impairment – machinery leased assets 1511 leased assets 1518 accumulated depreciation – leased assets 65

EXPLANATION OF ACCOUNT

Self-owned buildings and their auxiliary equipment available for use in operation.

Self-owned machinery that are used directly or indirectly in production, transportation equipment, office equipment and other equipment.

Assets leased under capital lease contracts.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

152

156

158

ACCOUNT

EXPLANATION OF ACCOUNT

1519 accumulated impairment – leased assets leasehold Upgrading made to improvements leased property under operating 1521 leasehold lease contracts. improvements 1528 accumulated depreciation – leasehold improvements 1529 accumulated impairment – leasehold improvements construction in Construction under progress and progress or working prepayments for in process, and equipment prepayments for equipment 1561 construction in progress purchased for use in operation. 1562 prepayments for equipment 1569 accumulated impairment – construction in progress miscellaneous Assets that cannot property, plant, and be classified under equipment the asset headings above. 1581 miscellaneous property, plant, and equipment

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

161

ACCOUNT

EXPLANATION OF ACCOUNT

1587 miscellaneous property, plant, and equipment – revaluation increments 1588 accumulated depreciation – miscellaneous property, plant, and equipment 1589 accumulated impairment – miscellaneous property, plant, and equipment depletable assets Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods. depletable assets Natural resources, 1611 natural resources the value of which 1617 natural resources – will be exhausted by mining, cutting and revaluation other consumption increments methods. 1618 accumulated depletion – natural resources 1619 accumulated impairment – natural resources intangible assets The assets lacked physical substance

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

171

172

173

174

ACCOUNT

trademarks 1711 trademarks 1717 trademarks– revaluation increments 1719 accumulated impairment – trademarks patents 1721 patents 1727 patents– revaluation increments 1729 accumulated impairment – patents franchise 1731 franchise 1739 accumulated impairment – franchise copyright 1741 copyright 1749 accumulated impairment – copyright

EXPLANATION OF ACCOUNT

but qualified economic value. Trademark right held or purchased legally; valued at unamortized costs.

The patent right held or purchased legally.

Franchise obtained for operation.

Copyright held or purchased legally for the publishing and sale of original composition or translation of literature, art, academic article, music, motion picture and other similar works, and the right

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

175

176

178

ACCOUNT

EXPLANATION OF ACCOUNT

of performing art and music; valued at its unamortized costs. computer software Computer software cost purchased or 1751 computer software developed for sale, rent or other form of cost marketing. 1758 Accumulated amortization – computer software cost 1759 Accumulated impairment – computer software cost goodwill Goodwill acquired as 1761 goodwill a result of a purchase. 1769 Accumulated impairment – goodwill other intangible Intangible assets that assets cannot be classified 1781 deferred pension into the intangible asset headings costs above. 1782 leasehold improvements 1788 other intangible assets – other 1789 Accumulated impairment – other other assets Assets that cannot be classified into the asset headings above and which has 69

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

181 1811 1812 1813 1814

1815 1818 182 1821 184

1841 1842 1843 1847

1848

ACCOUNT

EXPLANATION OF ACCOUNT

recoverable period longer than one year. deferred assets Expenditures incurred that will deferred bond benefit over one year issuance costs long-term prepaid or one operating cycle and should be rent long-term prepaid amortized over the future periods. insurance deferred income tax assets â&#x20AC;&#x201C; noncurrent prepaid pension cost other deferred assets idle assets Assets not under operating use idle assets currently. long-term notes , Long-term notes, accounts and accounts receivable overdue and overdue charges receivables that due beyond one long-term notes year or one long-term accounts operating cycle. overdue receivables long-term notes, accounts and overdue receivablesâ&#x20AC;&#x201C; related parties other long-term receivables 70

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

185

186

188

ACCOUNT

1849 allowance for uncollectible accounts â&#x20AC;&#x201C; longterm notes, accounts and overdue receivables assets leased to others 1851 assets leased to others 1859 accumulated depreciation â&#x20AC;&#x201C; assets leased to other refundable deposit 1861 refundable deposit

EXPLANATION OF ACCOUNT

Self-owned assets held for rent by a business which is not in the investment or leasing business.

Cash or other assets deposited for guarantee purpose. miscellaneous Other assets that assets cannot be classified 1881 restricted deposit under the other asset headings above. 1888 miscellaneous assets - other liabilities An obligation of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

21~22

211 2111 2112 2114 2115 2117 2118 212 2121 2122 2128

2129 213 2131 2137

ACCOUNT

EXPLANATION OF ACCOUNT

current liabilities Liabilities which are reasonably expected to be liquidated with current assets or other current liabilities within a year. short-term debt Loan or overdraft bank overdraft borrowed from financial institutions bank loan short-term debt– or other personal creditors, due within owners short-term debt– one year or one operating cycle. employees short-term debt– related parties short-term debt – other short-term notes Short-term note and bills payable issued by financial commercial paper institutions on behalf payable of the business, for bank acceptance obtaining capital from monetary other short-term market. notes and bills payable discount on shortterm notes and bills payable notes payable Various notes to be notes payable paid by the business. notes payable – related parties

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

214

215

216

217

ACCOUNT

EXPLANATION OF ACCOUNT

2138 other notes payable accounts payable Various accounts to 2141 accounts payable be paid by the 2147 accounts payable â&#x20AC;&#x201C; business. related parties other financial A contractual liabilities obligation to 2151 financial liabilities exchange financial assets or financial at fair value through income liabilities with another entity under statement 2152 derivative financial conditions that are liability for hedging potentially 2153 financial liabilities unfavorable to the entity within a year. at cost 2159 Adjustments for change in value of financial liabilities income tax payable Income tax payable 2161 income tax payable of the business which has not yet been paid. accrued expenses Expense incurred but 2171 accrued payroll not yet paid, 2172 rent payable including accrued 2173 accrued interest payroll, accrued rent payable, accrued payable 2174 sales tax payable interest payable, 2175 taxes payableâ&#x20AC;&#x201C; accrued VAT payable, accrued other taxes payable-other 2178 other accrued expenses payable and other accrued expense payable.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

218~ 219

225

ACCOUNT

other payables 2184 payables on land and building 2185 Payables on equipment 2187 other payables – related parties 2191 dividend payable 2192 bonus payable 2193 compensation payable to directors and supervisors 2198 other payables – other preferred stock liability – current 2251 preferred stock liability – current

226 2261 2262 2268 227 2271

EXPLANATION OF ACCOUNT

Payables that cannot be classified as accounts payable.

The preferred stock liability for financial liability and are redeemable within a year. unearned receipts Various amounts collected in advance. unearned sales revenue unearned revenue other unearned revenue current portion of The portions of longlong-term liabilities term liability payable corporate bonds by current assets or payable – current current liabilities or payable within one portion year or one operating cycle. 74

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

228~ 229

ACCOUNT

EXPLANATION OF ACCOUNT

2272 current portion of long-term loans payable 2273 current portion of long-term notes and accounts payable 2277 current portion of long-term notes and accounts payables to related parties 2278 current portion of other long-term liabilities other current Current liabilities that liabilities cannot be classified 2281 sales tax payable into the headings 2283 temporary receipts above. 2284 receipts under custody 2285 estimated warranty liabilities 2291 deferred income tax liabilities 2292 deferred foreign exchange gain 2293 ownersâ&#x20AC;&#x2122; current account 2294 current account with others 2298 other current liabilities â&#x20AC;&#x201C; others

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

231 2311 2312 232 2321 2322 2323

2324

2325 233

2331 2332 2333

ACCOUNT

EXPLANATION OF ACCOUNT

long-term liabilities The liabilities are reasonably expected not to be liquidated within a year. bonds payable Corporate bonds bonds payable authorized and premium(discount) issued. on bonds payable long-term debt Borrowing with due payable date beyond one year or one long-term debt operating cycle. payable – bank long-term debt payable – owners long-term debt payable – employees long-term debt payable – related parties long-term debt payable – other long-term notes Notes and accounts and accounts payable with payable repayment period long-term notes beyond one year or payable one operation cycle. long-term accounts payable long-term capital lease liabilities

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

234

235

236

ACCOUNT

2337 Long-term notes and accounts payable – related parties 2338 other long-term payables accrued liabilities for land tax revaluation increment 2341 estimated accrued land value incremental tax payable accrued pension liabilities 2351 accrued pension liabilities

EXPLANATION OF ACCOUNT

Provision for the land value incremental tax liability resulting from land revaluation.

Pension liability recognized by a business with the obligation to make future pension payments to its employees. other financial A contractual liabilities– obligation to noncurrent exchange financial 2361 financial liabilities assets or financial liabilities with at fair value another entity under through income conditions that are statement – noncurrent potentially 2362 derivative financial unfavorable to the liability for hedging entity. - noncurrent 2363 financial liabilities at cost - noncurrent

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

237

238

281

ACCOUNT

2369 adjustments for change in value of financial liabilities noncurrent Preferred stock liability noncurrent 2361 Preferred stock liability noncurrent other long-term liabilities 2381 other long-term liabilitiesâ&#x20AC;&#x201C; other

EXPLANATION OF ACCOUNT

The preferred stock for financial liability.

Long-term liabilities that cannot be classified into the long-term liabilities headings above. other liabilities Liabilities that cannot be classified into the liabilities headings above deferred liabilities Refer to deferred 2811 deferred revenue income, deferred 2814 deferred income income tax liabilities, and etc..Deferred tax liabilities income refers to 2818 other deferred income items liabilities received by a business to be recorded as income in the future periods.Deferred income tax liabilities refer to the tax effects of temporary differences resulting

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

ACCOUNT

286

deposits received 2861 guarantee deposit received

288

miscellaneous liabilities 2888 miscellaneous liabilities – other owners’ equity

31 311 3111 3112 3113 3114 3115 32

321

EXPLANATION OF ACCOUNT

from pretax financial income in excess of taxable income. Cash or other assets received from customers or others for guarantee purpose. Other liabilities that cannot be classified into the two headings above. Owner’s equity equals to that of total assets minus total liability. Capital contributed by business owners and registered with the competent authority in charge but not including preferred stock liability.

capital capital capital – common stock capital – preferred stock capital collected in advance stock dividends to be distributed capital additional paid-in The equity not capital arising from the operating results. additional paid-in The excess amount capital in excess of over the par value of par common or prefer stock issued, which 79

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

326

328

ACCOUNT

3211 additional paid-in capital in excess of par- common stock 3212 additional paid-in capital in excess of par- preferred stock 3214 additional paid-in capital in excess of par- treasury stock 3219 additional paid-in capital in excess of par- other donated surplus 3261 donated surplus

other additional paid-in capital 3281 additional paid-in capital from investee under equity method retained earnings (accumulated deficit)

EXPLANATION OF ACCOUNT

is received by a corporation.

Additional paid-in capital resulting from gifts of assets donated to a business. Including the donated stock from stockholders and abandoned creditorâ&#x20AC;&#x2122;s rights according to the percentage of equity. Paid-in capital that cannot be classified into the paid-in capital headings above. Net income that have been retained by the corporation at yearend. If the opposite

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

331 3311

332 3321 3322 3323

3328 335

3351 3352 3353 34

ACCOUNT

EXPLANATION OF ACCOUNT

occurs when the corporation has net losses the corporation retains those losses at yearend. legal reserve Retained earnings appropriated legal reserve according to Company Law or related regulations. special reserve Retained earnings appropriated contingency according to reserve improvement and earnings distribution expansion reserve resolution or special reserve for according to law or regulation. redemption of liabilities other special reserve retained earnings- Earnings not yet unappropriated (or appropriated or accumulated deficits not yet deficit) compensated. accumulated profit or loss prior period adjustments net income or loss for current period equity adjustments Other items increasing or decreasing the

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

341

342

343

ACCOUNT

Unrealized gain or loss on financial instrument 3411 Unrealized gain or loss on financial instrument cumulative translation adjustment 3421 cumulative translation adjustment

net loss not recognized as pension cost 3431 net loss not recognized as pension cost

EXPLANATION OF ACCOUNT

ownerâ&#x20AC;&#x2122;s equity. Unrealized gain or loss on financial instrument in available-for sale or in cash flow hedging securities Translation differences arising from translating the foreign currency financial statements of the foreign branches, subsidiaries and reinvestments accounted for under equity method into the local currency. The amount of additional liability, which exceeds the sum of unrecognized prior service cost and unrecognized transitional net assets or net benefit obligation. Additional pension liability is the difference between the recorded pension liability and the minimum pension liability required to be recognized.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

344

345

36 361

41 411

417

ACCOUNT

EXPLANATION OF ACCOUNT

unrealized revaluation increments 3441 unrealized revaluation increments

Increments in equity from revaluation of property, plant and equipment, depletable assets and intangible assets. treasury stock Issued shares that have been 3451 treasury stock reacquired by the corporation and not yet resold or cancelled. minority interest A subsidiaryâ&#x20AC;&#x2122;s equity minority interest that is held by the 3611 minority interest investors other than these affiliated companies operating revenue Revenue from operating activities during this period. sales revenue Income earned from sales revenue selling goods. 4111 sales revenue 4112 installment sales revenue sales return A contra revenue account for goods or 4171 sales return products sold but subsequently returned by the customer.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

419

46 461 47 471

48 488

ACCOUNT

sales discounts and allowances 4191 sales discounts and allowances service revenue service revenue 4611 service revenue agency revenue agency revenue 4711 agency revenue

other operating revenue other operating revenue 4888 other operating revenue operating costs

51 511 5111 5112 512 5121 5122 5123

cost of goods sold cost of goods sold cost of goods sold installment cost of goods sold purchases purchases purchase expenses purchase returns

EXPLANATION OF ACCOUNT

A contra revenue account for reduction in the selling price of goods or products sold. Revenues earned from providing services. Revenues earned from compensation for intermediary and agent business or for acting as an assignee. Other operating revenues that cannot be classified into the headings above.

Cost from operating activities during this period. Refer to the original costs of merchandise sold or the production costs of goods sold. Purchase of goods for sale. Purchase returns, discounts and allowances should be the deduction of

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

513

514

ACCOUNT

5124 purchase discounts and allowances material purchased 5131 material purchased 5132 charges on purchased material 5133 material purchase returns 5134 material purchase discounts and allowances direct labor 5141 direct labor

515~ 518 5151 5152 5153 5154 5155 5156 5157 5158 5161 5162 5163

5166

EXPLANATION OF ACCOUNT

purchases. The acquisition costs of all materials that can be traced directly to the cost object, including freight-in, insurance, import duty, notary fee and rent

Labor cost that can be reasonably identified for the production of finished goods manufacturing Costs that cannot be overhead classified as material indirect labor and direct labor in the manufacturing or rent expense supplies expense the service travelling expense department. shipping expenses postage expenses repair(s) and maintenance expense packing expenses utilities expense insurance expense manufacturing overhead â&#x20AC;&#x201C; outsourced taxes 85

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

56 561 57 571

58 588

6 61 615~ 618

ACCOUNT

5168 depreciation expense 5169 various amortization 5172 meal expenses 5173 employee benefits/welfare 5176 training (expense) 5177 indirect materials 5188 other manufacturing expenses service costs service costs 5611 service costs agency costs agency costs 5711 agency costs other operating costs other operating costs 5888 other operating costs operating expenses

EXPLANATION OF ACCOUNT

Costs incurred for providing services. Costs incurred for intermediary and agent business or for acting as an assignee. Expense incurred for earning other operating revenues.

Expenses arising from selling products or services. selling expenses Expenses incurred in selling expenses selling products.

6151 payroll expense 6152 rent expense 86

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

6153 6154 6155 6156 6157

6159 6161 6162 6164 6165 6166 6167

6168 6169 6172 6173 6175 6176 6188

ACCOUNT

supplies expense travelling expense shipping expenses postage expenses repair(s) and maintenance (expense) advertisement expense, advertisement utilities expense insurance expense entertainment expense donation expense taxes loss on uncollectible accounts depreciation expense various amortization meal expenses employee benefits/welfare commission expense Training expense other selling expenses

EXPLANATION OF ACCOUNT

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

625~ 628 6251 6252 6253 6254 6255 6256 6257

6259 6261 6262 6264 6265 6266 6267

6268 6269 6271 6272

ACCOUNT

general & administrative expenses general & administrative expenses payroll expense rent expense supplies expense travelling expense shipping expenses postage expenses repair and maintenance expense advertisement expense, advertisement utilities expense insurance expense entertainment expense donation expense taxes loss on uncollectible accounts depreciation expense various amortization loss on export sales meal expenses 88

EXPLANATION OF ACCOUNT

Any expense incurred in the administrative and general departments.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

635~ 638

ACCOUNT

6273 employee benefits/welfare 6274 research and development expense 6275 commission expense 6276 training expense 6278 professional service fees 6288 other general and administrative expenses research and development expenses research and development expenses 6351 payroll expense 6352 rent expense 6353 office supplies 6354 travelling expense 6355 shipping expenses 6356 postage expenses 6357 repair and maintenance expense 6361 utilities expense 6362 insurance expense 6364 entertainment expense 6366 taxes

EXPLANATION OF ACCOUNT

Research, improvement and experiment expenses incurred for research and developing new products, improving production technology, technology for providing services and production process.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

71~74

711

714

ACCOUNT

EXPLANATION OF ACCOUNT

6368 depreciation expense 6369 various amortization 6372 meal expenses 6373 employee benefits/welfare 6376 training expense 6378 other research and development expenses non-operating The revenue not revenue arising from operating activities. interest revenue Interest revenues resulting from deposits with financial institution or loan to others. interest Investment income revenue/income of a non-investment 7111 investment income company, engaged in financing instruments. non-operating The revenue not revenue arising from 7141 Gain on valuation operating activities. of financial asset 7142 Gain on valuation of financial liability 7143 investment income recognized under equity method

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

715 7151 716 7161 717 7171 718

748

ACCOUNT

foreign exchange gain foreign exchange gain gain on disposal of investments gain on disposal of investments gain on disposal of assets gain on disposal of assets Gain on reversal of impairment loss Gain on reversal of impairment loss

EXPLANATION OF ACCOUNT

Gain from fluctuation in foreign currency exchange rate. Gain from disposal of short-term or longterm investments. Gain from disposal of property, plant and equipment.

Reversal on impairment loss that was account for in 7181 prior financial period which can be proof to have lessen or not exist. other nonOther non-operating operating revenue revenue that cannot 7481 donation income be classified into the headings above. 7482 rent revenue/income 7483 commission revenue/income 7484 revenue from sale of scraps 7485 gain on physical inventory 7486 gain from price recovery of inventory

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

75~78

751

752

753

754

755

ACCOUNT

EXPLANATION OF ACCOUNT

7487 gain on reversal of bad debts 7488 other nonoperating revenueâ&#x20AC;&#x201C; other items The expenses not non-operating expenses arising from operating activities. interest expense Interest expense 7511 interest expense incurred as a result of borrowing from financial institutions or other persons. dividends on Dividends passed by preferred stock preferred stock liabilities liabilities. 7521 dividends on preferred stock liabilities investment loss Investment loss of a 7531 loss on valuation of non-investment company, engaged financial asset 7532 loss on valuation of in financing financial liability instruments. 7533 investment loss recognized under equity method foreign exchange Loss from fluctuation loss of foreign currency 7541 foreign exchange exchange rate. loss loss on disposal of Loss from the sale, investments obsolescence, and loss of assets.

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

768

788

791

ACCOUNT

EXPLANATION OF ACCOUNT

7551 loss on disposal of investments impairment loss The book value of 7681 impairment loss assets over recoverable amounts. other nonOther non-operating operating expense that cannot expenses be classified into the headings above 7881 loss on work stoppages 7882 casualty loss 7885 loss on physical inventory 7886 loss for market price decline and obsolete and slowmoving inventories 7888 other nonoperating expensesâ&#x20AC;&#x201C; other continuing Income tax is operating income computed based before tax upon statutory tax rate applied to continuing operating income current period accounting net before tax income (higher than 7911 continuing operating income zero). In case of current period before tax accounting net loss incurred, the income tax benefit is computed based

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

811

821

ACCOUNT

income tax expense (or benefit) income tax expense (or benefit) income tax expense (or benefit) 8111 income tax expense (or benefit) continuing operating income after tax continuing operating income after tax 8211 continuing operating income after tax nonrecurring gain or loss discontinued operation income

EXPLANATION OF ACCOUNT

upon statutory tax rate applied to past or future tax savings resulting from current period accounting net loss. Refers to the sum of current income tax expense (benefit) and deferred tax expense (benefit)

Refers to continuing operation after tax

The expense and loss not arising from operating activities. Discontinued operation income includes loss(gain) on disposal of assets

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

911

9111

9112

92 921 9211 93

931

9311

94 941

ACCOUNT

operating income for discontinued operation operating income for discontinued operation loss(gain) on disposal or valuation of assets for sale discontinued operation extraordinary gain or loss extraordinary gain or loss extraordinary gain or loss cumulative effect of changes in accounting principles cumulative effect of changes in accounting principles cumulative effect of changes in accounting principles minority interest income minority interest income

EXPLANATION OF ACCOUNT

for sale and loss(gain) on valuation of assets for sale.

Gain or loss that is unusual in nature and occurs infrequently.

After-tax cumulative effects resulting from changes in accounting principles.

The subsidiaryâ&#x20AC;&#x2122;s net income that is recognized by the investors other than

FIRST SECOND THIRD FOURTH GRADE GRADE GRADE GRADE

ACCOUNT

9411 minority interest income

EXPLANATION OF ACCOUNT

these affiliated.

H 英文術語

中文翻譯

higher-rate demand savings deposits

優利活期儲蓄存款

higher-rate flexible savings deposits

優利自由儲蓄存款

higher-rate foreign currency deposits

外匯優利存款

higher-rate interest drawings savings

優利存本取息儲蓄存款

I 英文術語

中文翻譯

idle assets

閒置資產

import bill negotiated

進口押匯

impress (petty) cash

零用及周轉金

improvement and expansions fund

改良及擴充基金

income (loss) before tax

稅前純益（純損）

income (loss) from discontinued operations 停止營業部門損益 income distributions payable

應付收益分配金

income from mutual loan accounts

合會收入

income from renting operating assets

營業資產租金收入

income not distributed

未分配收益

income tax

所得稅

indemnity income

賠償收入

indemnity payments payable

應付保險賠款

indemnity refundable on reinsurance ceded 應攤回再保賠款 indeterminate indemnity reserve

未決賠款準備

industry stability fund

安定基金

insurance expense

保險費用

insurance payments

保險賠款與給付

intangible assets

無形資產

intangible assets

無形資產

inter-branch accounts-credit

聯行往來

inter-branch accounts-debit

聯行往來

inter-department accounts-credit

內部往來

inter-department accounts-debit

內部往來

interest drawing savings deposits

存本取息儲蓄存款

interest expenses

利息費用

interest expenses

利息費用

interest income

利息收入

interest income

利息收入

interest paid to mutual loan accounts

合會支出

interest receivable

應收利息

inter-office accounts and exchanges-credit 往來及兌換 inter-office accounts and exchanges-debit 往來及兌換 inter-office accounts-credit

內部往來

inter-office accounts-debit

內部往來

investment gains

投資利益

investment losses

投資損失

investments for clients (memo account)

委任投資

investments in land development

土地開發投資

investments in real estate

不動產投資

J 英文術語

中文翻譯

joint loans receivable (memo account)

應收代放款

L 英文術語

中文翻譯

land

土地

land

土地

land improvements

土地改良物

land improvements

土地改良物

lease payable

應付租賃款

leased assets

租賃資產

leased assets

租賃資產

leasehold

租賃權益

legal reserve

法定公債

letters of credit issued (memo accounts)

信用狀款項

liabilities

負債

liabilities in mainland china and foreign countries-net

大陸地區及國外負債淨額

liabilities to be settled

待整理負債

"liabilities under trust, agency, and guaranty 信託代理與保證負債

(memo accounts)" life insurance fund

壽險基金

life insurance proceeds payable

應付保險給付

life reinsurance proceeds payable

應付再給保付

long-term accounts receivable

長期應收款

long-term borrowings

長期借款

long-term debts

長期債務

long-term investments

長期投資

long-term investments in bonds

長期債券投資

long-term investments in stocks

長期股權投資

long-term liabilities

長期負債

long-term loans

長期放款

long-term loans

長期放款

long-term notes receivable

長期應收票據

long-term receivables

長期應收款

long-term secured loans

長期擔保放款

long-term secured loans

長期擔保放款

long-term trust investments

長期信託投資

losses on investments in land development

土地開發投資損失

losses on long-term equity investments

長期股權投資損失

losses on real estate investments

不動產投資失

lost assets

報失資產

M 英文術語

中文翻譯

machinery and equipment

機械及設備

machinery and equipment

機械及設備

marginal loans from other securities lenders 轉融通借入款 marginal receivables

應收證券融資款

marketable securities purchased

買入有價證券

marketable securities under custody (memo 保管有價證券 account) marketable securities underwritten (memo account)

承銷有價證券

medium-term loans

中期放款

medium-term loans

中期放款

medium-term secured loans

中期擔保放款

medium-term secured loans

中期擔保放款

miscellaneous assets

什項資產

miscellaneous equipment

什項設備

miscellaneous equipment

什項設備

miscellaneous expenses

什項費用

miscellaneous income

什項收入

miscellaneous liabilities

什項負債

mortgage funds deposited (equity mortgaged-in)

存出典金（典入權益）

mortgage funds received

存入典金

N 英文術語

中文翻譯

net loss not recognized as pension cost

未認列為退休金成本之淨損失

net loss not recognized as pension cost

未認列為退休金成本之淨損失

non-drawing time saving deposits

整存整付儲蓄存款

non-operating assets

非營業資產

non-operating expenses

營業外費用

non-operating gains (losses)

營費外利益（損失）

non-operating income

營業外來收入

notes issued under repurchase agreement

附買回票券負債

notes payables

應付票據

notes payables-related parties

應付票據－關係人

notes receivable

應收票據

notes receivable-related parties

應收票據－關係人

notes trading losses

買賣票券損失

O 英文術語

中文翻譯

office supplies

用品盤存

operating costs

營業成本

operating expenses

營業費用

operation income

營業收入

organization costs

開辦費

other advance receipts

其它預收款

other assets

其它資產

other assets to be settled

其它待整理資產

other capital surpluses

其它資本公債

other deferred charges

其它遞延費用

other dues to central bank

央行其它融資

other funds

其它基金

other liabilities

其它負債

other liabilities to be settled

其它待整理負債

other long-term investments

其它長期投資

other long-term liabilities

其它長期負債

other non-operating assets

其它非業資產

other non-operating expenses

其它營業外費用

other non-operating income

其它營業外收入

other operating costs

其它營業成本

other operating costs

其它營業成本

other operating expenses

其它營業費用

other operating expenses

其它營業費用

other operating income

其它營業收入

other operating income

其它營業收入

other payables

其它應付款

other prepayments

其它預付款

other receivables

其它應收款

other short-term investments

其它短期投資

other trust accounts

其它信託資金

overdrafts

透支

overdrafts of banks

銀行透支

overdrafts of banks

透支銀行同業

overdue receivables

催收款項

owners' equity

業主權益

P 英文術語

中文翻譯

paid-in surplus

收入公債

patents

專利權

payable on forward exchange purchased

應付購入遠匯款

payable on marketable securities under

應付保管有價證券

custody (memo accounts) payable to representative organizations

托辦往來

payables

應付款項

payables on assets under custody

應付代管資產

payables on client's foreign exchange received for settlement (memo accounts)

應付待辦結匯款

payables on collateral received (memo accounts)

存入保證品

payables on consignments-in (memo accounts)

受託承銷品

payables on forwards exchange purchased

應付購入遠匯款

payables on gold coins consigned-in (memo 受託代售金幣 accounts) payables on goods under custody (memo accounts)

應付保管品

payables on investments for clients (memo accounts)

受託投資款項

payables on joint loans (memo accounts)

受託代放款

payables on revenue stamps consigned-in

撥交備售印花稅票

(memo accounts) payables on travelers' checks consigned-in (memo accounts)

受託代售旅行支票

payables on underwritten securities (memo accounts)

受託承銷有價證券

payables to agencies

代理處往來

payables to brokers

經紀人往來

payables to other insurers

保險同業往來

post-dated checks for clearance

待交換票據

preferred stock

特別股股本

premium on bonds payable

應付債券滋價

premium on forward exchange contracts

買賣遠匯溢價

premiums collected for others

應付代收保險

premiums income

保費收入

premiums paid for others

代辦保費

premiums receivable

應收保費

premiums received in advance

預收保費

prepaid dividends

預付股息紅利

prepaid expenses

預付費用

prepaid interest

預付利息

prepaid taxes

預付稅款

prepayments

預付款項

prepayments for building and land

訂購房地

prepayments for equipment

訂購機件

prior period profit / loss

上期損益

proceeds refundable on reinsurance ceded

應攤回再保給付

processing fees

手續費用

property exchange losses

財產交易損失

proprietary and broking sales revenue

自營及委辦銷貨收入

proprietary funds used to cover trust losses

自有資金撥補虧損

provision for indeterminate indemnity reserve

提撥未決賠款準備

provision for securities trading losses reserve 提存買賣證券損失準備 provision for special reserve

提存特別準備

provisions expenses

各項提存

provisions for premiums reserve

提存保費準備

public phone card expenses

公用電話通話卡購置費

業主權益

Owners' equity

性質別

資本（股本） Capital

資本公積 Additional paid-in capital

中文科目別 Chinese Account Names

英文科目別 English Account Names

普通股股本

Capital - common stock

特別股股本

Capital - preferred stock

預收股本

Capital collected in advance

待分配股票股利

Stock dividends to be distributed

資本

Capital

普通股股票溢價

Additional paid-in capital in excess of par common stock

特別股股票溢價

Additional paid-in capital in excess of par preferred stock

庫藏股溢價公積

Additional paid-in capital in excess of par treasury stock

其他溢價公積

Additional paid-in capital in excess of par other

受贈公積

Donated surplus

權益法長期股權投資資本公積

Additional paid-in capital from investee under equity method

法定盈餘公積

Legal reserve

特別盈餘公積

Special reserve

意外損失準備保留盈餘（累積虧改良擴充準備損） Retained earnings 償債準備

Contingency reserve

(Accumulated deficit)

其他特別盈餘公積

Other special reserve

累積盈虧

Accumulated profit or loss

前期損益調整

Prior period adjustments

本期損益

Net income or loss for current period

金融商品未實現損益

Unrealized gain or loss on financial instrument

累積換算調整數

Cumulative translation adjustment

權益調整

Equity adjustments 未認列為退休金成本之淨損失

少數股權 Minority interest

Improvement and expansion reserve Special reserve for redemption of liabilities

Net loss not recognized as pension cost

未實現重估增值

Unrealized revaluation increments

庫藏股

Treasury stock

少數股權

Minority interest

資產

Assets

性質別

中文科目別 Chinese Account Names

英文科目別 English Account Names

現金

Cash

庫存現金

Cash on hand

零用金（週轉金）

Petty cash (Revolving funds)

銀行存款

Cash in banks

定期存款

Deposit account

在途現金

Cash in transit

約當現金

Cash equivalents

其他現金及約當現金

Other cash and cash equivalents

公平價值變動列入損益之金融資 Financial assets at fair value through income 產 statement

流動資產 Current assets

備供出售金融資產

Financial assets in available-for-sale

持有至到期日金融資產

Financial assets in held-to-maturity

金融資產評價調整

Adjustments for change in value of investment

避險之衍生性金融資產

Derivative financial assets for hedging

避險之衍生性金融資產評價調整

Adjustments for change in value of derivative financial assets for hedging

應收票據

Notes receivable

應收票據貼現

Discounted notes receivable

其他應收票據

Other notes receivable

應收帳款

Receivables

應收分期帳款

Installment accounts receivable

備抵呆帳（備抵壞帳）

Allowance for bad debts

其他應收帳款

Other receivables

應收收益

Earned revenue receivable

應收退稅款

Income tax refund receivable

存貨

Inventories

寄銷商品

Consigned merchandise

在途商品

Merchandise in transit

備抵存貨跌價損失

Allowance to reduce inventory to market

預付費用

Prepaid expenses

預付薪資

Prepaid payroll

預付租金

Prepaid rents

預付保險費

Prepaid insurance

用品盤存

Office supplies

預付所得稅

Prepaid income tax

其他預付費用

Other prepaid expenses

預付貨款

Prepayment for purchases

其他預付款項

Other prepayments

進項稅額

Prepaid sales tax

留抵稅額

Overpaid sales tax

基金

Funds

基金及長期投資償債基金 Funds and 長期投資 long-term investments 金融資產評價調整

Redemption fund (Sinking fund) Long-Term investments Adjustments for change in value of investment

土地

Land

土地改良物

Land improvements

累計折舊－土地改良物

Accumulated depreciation-Land improvements

建築物（房屋）

Buildings (Structures)

累計折舊－建築物

Accumulated depreciation-Buildings

機器設備

Machinery and equipment

累計折舊－機器設備

Accumulated depreciation-Machinery and equipment

辦公設備（生財器具）

Office equipment

累計折舊－辦公設備

Accumulated depreciation-Office equipment

運輸設備

Transportation equipment

累計折舊－運輸設備

Accumulated depreciation-Transportation equipment

租賃資產

Leased assets

租賃資產改良

Leasehold improvements

其他設備

Other facilities

累計折舊－其他設備

Accumulated depreciation-Other facilities

天然資源

Natural resources

天然資源－重估增值

Natural resources - revaluation increments

Depletable assets 累計折耗－天然資源

Accumulated depletion - natural resources

固定資產 Fixed assets

遞耗資產

累計減損－天然資源

Accumulated impairment - natural resources

無形資產

商譽

Goodwill

Intangible assets

累計減損－商譽

Accumulated impairment - goodwill

商標權

Trademarks

商標權－重估增值

Trademarks - revaluation increments

累計減損－商標權

Accumulated impairment - trademarks

專利權

Patents

專利權－重估增值

Patents - revaluation increments

累計減損－專利權

Accumulated impairment - patents

著作權（版權）

累計減損－著作權

Accumulated impairment - copyright

特許權

Franchise

累計減損－特許權

Accumulated impairment - franchise

電腦軟體成本

Computer software cost

累計攤銷-電腦軟體

Accumulated amortization - computer software cost

累計減損－電腦軟體

Accumulated impairment - computer software cost

債券發行成本

Deferred bond issuance costs

長期預付租金

Long-term prepaid rent

長期預付保險費

Long-term prepaid insurance

遞延所得稅資產

Deferred income tax assets – noncurrent

預付退休金

Prepaid pension cost

其他遞延資產

Other deferred assets

閒置資產

Idle assets

長期應收票據

Long-term notes

其他資產

長期應收帳款

Long-term accounts

Other assets

催收帳款

Overdue receivables

其他長期應收款項

Other long-term receivables

Allowance for uncollectible accounts 備抵呆帳-長期應收票據及款項與 long-term notes, accounts and overdue 催收帳款 receivables 存出保證金

Refundable deposits

雜項資產

Miscellaneous assets

暫付款

Temporary payments

代付款

Payment on behalf of others

機械產業專有名詞中英對照表 01 air jet shuttleless loom 噴射式無梭織布機 02 arc furnace 電弧爐 03 auto die bonder 自動晶圓機 04 automatic control system 自動控制設備 05 automatic feeding system 自動送料設備 06 automatic robotic arm 機械手臂 07 automatic testing equipment (ATE) 自動測試設備 08 ball screw 滾珠螺桿 09 ball 滾珠 10 band saw 帶鉅機 11 blast furnace 高爐 12 boiler 鍋爐 13 bonding machine 黏晶機（半導體） 14 boring machine 搪床 15 broaching machine 拉床 16 chuck 夾頭 17 circular saw 線鉅機 18 computerized numerical controller (CNC) 電腦數值控制器 19 computerized numerically controlled (CNC) machining center 電腦數值控制綜合切削中心 20 conveyor 輸送機 21 cutter grinder 工具磨床 22 die-casting machine 壓鑄機械 23 drilling machine 鑽床 24 dust collector 集塵機 25 electric discharge machine 放電加工機 26 electric welding machine 電焊機 27 electric winch 電動捲揚機 28 forging machine 鍛造沖床 29 flat-bed screen printer 平板式寬幅印刷機 30 furnace 熔爐 31 grinding machine 磨床 32 grinding wheel 砂輪 33 heavy-duty lathe 巨型車床 34 high frequency machine 高週波機器 35 high-performance equipment 高效能設備

36 hydraulic automatic machine 油壓式自動化機器 37 hydraulic press 油壓沖床 38 industrial machinery 產業機械 39 industrial robot 工業用機械人 40 injection molding machine 射出成形機 41 injection molding 射出成形 42 jet weaving machine 空氣織布機 43 jig 鋸片 44 knuckle joint press 肘節沖床 45 lapping machine 研磨床 46 linear bearing 線性軸承 47 linear guideway 線性滑軌 48 linear motor 線性馬達 49 loom 織布機 50 machine tool 工具機 51 machining center 綜合切削中心 52 milling machine 銑床 53 numerically-controlled lathe 電腦控制車床 54 oil seal 油封 55 parameter 參數 56 planer 鉋床 57 plastic extruder 塑膠壓出機 58 plastic forming machine 塑膠成型機 59 plastic injection molding machine 塑膠射出成型機 60 pneumatic automatic machine 氣壓式自動化機 61 precision machinery 精密設備 62 press 沖床 63 pressing machine 沖床 64 profile grinder 成型磨床 65 pulley 皮帶輪 66 robot 機械人；機械手臂 67 rotor 轉子 68 router 鉋溝機 69 sander 磨砂機 70 sawing machine 鋸床 71 seam welder 輪銲機 72 shearing machine 剪床 73 sheet metal working machine 鈑金機器

74 shuttle 梭 75 spot welder 點銲機 76 sputtering equipment 濺鍍設備 77 stamped parts 沖壓件 78 stamping factory 沖壓廠 79 stamping parts 金屬沖壓件 80 stepper 步進器 81 stepping motor 步進馬達 82 surface finishing machine 表面處理設備 83 surface mounting treatment equipment 電子零件黏著機 84 tapping machine 攻牙機 85 turbine 渦輪機 86 turret 刀塔 87 turret lathe 六角車床 88 ultrasonic machine 超音波機器 89 ultrasonic welder 超音波熔接機 90 universal tasting machine 萬能材料試驗機 91 vise 虎鉗 92 whole-plant equipment 整廠設備 93 wire electric discharge machine 線切割機 94 woodworking machine 木工機直截式主軸 12,000min.-1 不含主軸冷卻裝置

Direct spindle 12,000min.-1 WITHOUT spindle jacket cooling unit

主軸馬達 FANUC Alpha iIT8/12000 (11 kW) Spindle motor FANUC Alpha iIT8/12000 (11 kW) ATC 刀庫 40 支刀

ATC 40 tools

電力供應 200V AC, 3 相/41 KVA

Electric supply 200V AC, 3 phase/41 KVA

0.001∘分度功能

0.001degree Indexing function

自動交換盤 (兩盤)

Automatic pallet change (two pallets)

冷卻液箱 300L

Coolant tank 300L

間歇性集中自動潤滑裝置

Intermittent centralized automatic lubrication unit

排屑用冷卻液馬達

Coolant pumps for chip disposal

全罩式護罩

Fully enclosed splash guard

密封電箱

Sealed up electric box

水平調整螺絲附件

Leveling screws / plates

工作燈（螢光燈）

Work light (fluorescent lamp)

警示燈(一色)

Signal light (one color)

FANUC 0i-MD 控制器

FANUC 0i-MD Controller

第一主軸定位

1st Spindle orientation

添加自定義大量通用變量

Addition of Custom macro common variables

添加工件座標系 48 組

Addition of workpiece coordinate system 48 sets

AI 控制預讀單節(20 個單節)

AI advanced Preview control (Look ahead blocks 20 pcs)

自動加速/減速

Automatic acceleration/deceleration

自動拐角超程

Automatic corner override

背景編輯

Background editing

鑽孔用固定循環

Canned cycle for drilling

座標旋轉

Coordinate system rotation

宏指令 B

Custom macro B

圓柱補間

Cylindrical interpolation

擴展程式編輯

Extended part program editing

外部訊息

External message

螺旋補間

Helical interpolation

多國語言顯示（英語，德語，法語，西班牙 Multi-language display (English, German, French, 語，意大利語 Spanish, Italian 中國，韓國語，葡萄牙語，土耳其語，瑞典 Chinese, Korean, Portuguese, Turkish, Swedish, 語，匈牙利語等） Hungarian, etc.) 可註冊程式數量 400 組

Number of registerable programs 400 pcs

任一角度倒角/拐角 R

Optional chamfering/corner R

零件程序存儲長度 512 KB（1280 米）

Part program storage length 512 KB (1280m)

極座標指令

Polar coordinate command

可編程日期輸入（G10）

Programmable date input (G10)

可編程可編程鏡像

Programmable mirror image

快送進給鈴型加減速

Rapid traverse bell-shaped acceleration/deceleration

閱讀器/穿孔機接口

Reader/puncher interface

剛性攻牙

Rigid tapping

運行時間和零件計數顯示

Run hour and parts count display

比例縮放

Scaling

同時控制軸數四軸

Simultaneously controllable 4 axes

單向定位 (G60)

Single direction positioning (G60)

存儲型螺距誤差補償

Stored pitch error compensation

刀具長度測量

Tool length measurement

刀具壽命管理

Tool life management

刀具補償 400 件

Tool offset 400 pcs

刀具補償存儲區域 C

Tool offset memory C

異常負載檢測

Unexpected disturbance torque detection

工件坐標系（G52-G59）

Workpiece coordinate system (G52-G59)

直截式主軸 15,000min.-1 包含主軸冷卻裝置

Direct spindle 15,000min.-1 with spindle oil chiller

ATC 刀庫 60 支

60 tool ATC

主軸中心出水 (2.0 MPa)

Through spindle coolant system (2.0 MPa)

主軸中心出水 (4.0 MPa)

Through spindle coolant system (4.0 MPa)

主軸中心出水 (7.0 MPa)

Through spindle coolant system (7.0 MPa)

油霧回收器

Oil mist

外置排屑器（刮板式與轉鼓過濾器）

Outside Chip conveyor (Scraper type with rotary drum filter)

附加 M-功能（4 個）

Additional M-function (4 pcs)

馬波斯 T18（刀具長度測量/破損檢測）*

Marposs T18 (Tool length measurement/breakage detection) *

彈出式

Pop-up type

光學尺[海德漢]

Linear scale [Heidenhain]

附加的 400mm 交換盤 (每台)

Additional 400mm pallet (price per piece)

自動斷電

Auto power off

大型冷卻箱 (500 公升)

Larger coolant tank (500 liters)

週定時器

Weekly timer

1G 加速

1G acceleration

AI 輪廓控制 (40 個單節)

AI contour control (Look ahead blocks 40 pcs)

選擇程序段跳過 /9 個（帶開關）

Addition of optional block skip 9 pcs (with switches)

部分程序存儲 2 MB（5120 米）

Part program storage 2 MB (5120m)

直截式主軸 10,000min.-1 不含主軸冷卻裝置

Direct spindle 10,000min.-1 WITHOUT spindle jacket cooling unit

主軸馬達 FANUC Alpha T15/10000i (18.5 kW)

Spindle motor FANUC Alpha T15/10000i (18.5 kW)

ATC 刀庫 40 支刀 (可加至 60 支)

ATC 40 tools (Expandable to 60 tools)

電力供應 200V AC, 3 相/50KVA

Electric supply 200V AC, 3 phase/50KVA

自動交換盤 (兩盤,可增加)

Automatic pallet change (two pallets, Expandable)

冷卻液箱 550 L

Coolant tank 550 L

FANUC 32i-B 控制器

FANUC 32i-B Controller

AI 控制預讀單節(最多 80 個單節)

AI contour control II (Look-ahead of Max. 80 blocks)

宏指令

Custom macro

英文顯示

English language display

G10

英制/公制轉換

Inch/metric conversion

可註冊程式數量 63 組

Number of registerable programs 63 pcs

零件程序存儲長度 128 KB（320 米）

Part program storage length 128 KB (320m)

閱讀器/穿孔機接口 (Ch.1)

Reader/puncher (Ch.1) interface

刀具補償 200 件

Tool offset 200 pcs

刀具半徑，刀尖半徑補償（刀補 C）

Tool radius-tool nose radius compensation (Cutter compensation C)

工件坐標系（G52-G59)

Workpiece coordinate system (G52-G59)

直截式主軸 12,000min.-1 (200 Nm) 含主軸 Direct spindle 12,000min.-1 (200 Nm) with spindle 冷卻裝置 oil chiller 直截式主軸 15,000min.-1(200 Nm) 含主軸冷卻裝置

Direct spindle 15,000min.-1(200 Nm) with spindle oil chiller

內藏式主軸 20,000min.-1 含主軸冷卻裝置

Built-in spindle 20,000min.-1 with spindle oil chiller

主軸軸心冷卻結構 (只適用於 20,000min.-1 Spindle Core Cooling System (only for 主軸) 20,000min.-1) ATC 刀庫 60 支

60 tool ATC

ATC 刀庫 80 支

80 tool ATC

ATC 刀庫 120 支

120 tool ATC

ATC 刀庫 220 支

220 tool ATC

6 組 APC 交換盤

6 pallet APC

8 組 APC 交換盤

8 pallet APC

主軸中心出水 (2 MPa)

Through spindle coolant system (2 MPa)

主軸中心出水 (4 MPa)

Through spindle coolant system (4 MPa)

主軸中心出水 (7 MPa)

Through spindle coolant system (7 MPa)

油霧回收機

Oil mist

內部排屑器

Inside Chip conveyors

馬波斯 T18（刀具長度測量/破損檢測）

Marposs T18 (Tool length measurement/breakage detection)

500mm 交換盤，不同於 400mm 交換盤 (每 500 mm pallet instead of 400 mm pallet (Price 單片價差) difference per piece) 附加的 400mm 交換盤

Additional 400mm pallet

附加的 500mm 交換盤

Additional 500mm pallet

X, Y 及 Z 軸 1G 加速

1G Acceleration for X, Y and Z axes

擴展套件

Expansion kit

6 組 APC 交換盤擴展套件

6 pallet APC expansion kit

8 組 APC 交換盤擴展套件

8 pallet APC expansion kit

ATC 刀庫 120 支擴展套件 (從 80ATC)

120 tool ATC expansion kit (from 80ATC)

控制器 31i-B

Controller 31i-B

附加宏指令共同變數

Addition of Custom macro common variables

跳過任選程序 9 個（帶開關）

Addition of optional block skip 9 pcs (with switches)

添加工件座標系 300 組 (只適用於 31i-B 控 Addition of workpiece coordinate system 300 sets 制器) (31i-B only) CPU 卡 B3 高速運行

High-speed processing with CPU card B3

預讀最多 600 單節

(Look-ahead of Max. 600 blocks)

急衝度控制（控制加速度）

Jerk control (Control on acceleration)

單節預讀擴充 (最多 1000 組)

Look-ahead blocks expansion (Max. 1000 blocks)

中斷類型宏指令

Interruption type custom macro

多語言顯示

Multi-language display

（德語，法語，意大利語，中國語，西班牙語，韓語） (German, French, Italian, Chinese, Spanish, Korean) 可註冊程式數量擴充 1: 最多 1000 項

Number of registerable programs expansion 1: Max. 1000 pcs

(只限 31i-B , 所需記憶體 512 KB )

(31i-B only, Memory 512 KB required)

可註冊程式數量擴充 2: 最多 4000 項

Number of registerable programs expansion 2: Max. 4000 pcs

((只限 31i-B , 所需記憶體 1MB ))

(31i-B only, Memory 1MB required)

F1 位數進給

One-digit F code feed

任意角度倒角/拐角 R

Optional chamfering / corner R

零件程序存儲長度 256 KB (640m) 全部

Part program storage length 256 KB (640m) total

零件程序存儲長度 512 KB (1280m) 全部

Part program storage length 512 KB (1280m) total

零件程序存儲長度 1MB (2560m) 全部

Part program storage length 1MB (2560m) total

零件程序存儲長度 2MB (5120m) 全部

Part program storage length 2MB (5120m) total

零件程序存儲長度 4MB (10240m) 全部 (限 Part program storage length 4MB (10240m) total 31i-B ) (31i-B only) 零件程序存儲長度 8MB (20480m) 全部 (限 Part program storage length 8MB (20480m) total 31i-B) (31i-B only) 極座標補間

Polar coordinate interpolation

程式再啟動

Program restart

閱讀器/穿孔機 (Ch.2) 介面

Reader/puncher (Ch.2) interface

刀具壽命管理功能

Tool life management function

刀具壽命管理附加工具組

Addition of tool sets for Tool life management

刀具補償

Tool offset

刀具補償 400 件全部

Tool offset 400 pcs total

刀具補償 499 件全部 (限 31i-B )

Tool offset 499 pcs total (31i-B only)

刀具補償 999 件全部 (限 31i-B)

Tool offset 999 pcs total (31i-B only)

刀具補償 2000 件全部 (限 31i-B)

Tool offset 2000 pcs total (31i-B only)

刀具補償記憶 B

Tool offset memory B

刀具補償記憶 C

Tool offset memory C

注 3: 機型 KH-45 的出口需經過日本政府審 Note 3: Export of the KH-45 requires permission 核同意 from the Japanese government. 內藏式主軸 10,000min.-1 含主軸冷卻裝置

Built-in spindle 10,000min.-1 with spindle jacket cooling unit

FANUC 主軸內藏式馬達 (35 kW)

FANUC Spindle built-in motor (35 kW)

ATC 刀庫 40 支 (橢圓式)

ATC 40 tools (Oval type)

電力供應 200V, 3 相/70KVA

Electric supply 200V, 3 phase/70KVA

冷卻液箱 500 L

Coolant tank 500 L

Spindle Lubrication Unit [oil & air system] (tank 1.8 主軸潤滑元件 [油氣系統] (箱容量 1.8 公升) liters) 軸潤滑裝置[LHL 油脂] （盒式 0.7 公升）

Axes Lubrication Unit [LHL grease] (cartridge 0.7 liter)

滾珠螺桿冷卻系統

Ball screw cooling system

熱位移補償單元

Thermal displacement compensation unit

中心出水

Center trough

排屑用冷卻液馬達 (600 W x 4)

Coolant pumps (600 W x 4) for chip disposal

刀具管理系統

Tool management function

FANUC 31i-B 控制器

FANUC 31i-B Controller

10.4" 彩色液晶螢幕

10.4" color LCD

RS232C 介面

RS232C Interface

附加工件坐標系 48-組

Addition of work piece coordinate system 48-sets

空運行

Dry run

可註冊程式數量 250 項

Number of registerable programs 250 pcs

零件程序存儲長度 128 KB

Part program storage length 128 KB

主軸轉速輸出: S5 碼

Spindle speed output: S5 digit

刀具管理系統 (大型刀具適用)

Tool management function for oversize tools

刀具補償 99 件

Tool offset 99 pcs

工件坐標系 (G52-G59)

Work piece coordinate system (G52-G59)

ATC 刀庫 60 支 (#50)

ATC 60 tools (#50)

ATC 刀庫 120 支 (#50)

ATC 120 tools (#50)

ATC 刀庫 240 支 (#50)

ATC 240 tools (#50)

6 交換盤 APC

6 pallets APC

馬波斯 T18（刀具長度測量/破損檢測）彈出 Marposs T18 (Tool length measurement/breakage 式 detection) Pop-up type* Renishaw 量測探針 OMP60

Renishaw measuring probe OMP60

630 mm 交換盤 (每片)，不同於 500mm 交換盤 630 mm pallet (per pce) instead of 500mm pallet 120 ATC 刀庫擴展套件 (from 60 支)

120 tool ATC expansion kit (from 60 tools)

附加工件坐標系 300 組

Addition of work piece coordinate system 300 sets

AI 輪廓控制 I (預讀最多 30 個單節)

AI contour control I (Look-ahead of Max. 30 blocks)

AI 輪廓控制 II (預讀最多 200 個單節)

AI contour control II (Look-ahead of Max. 200 blocks)

AI 輪廓控制 II+高速加工 (預讀最多 600 單 AI contour control II+ High speed processing 節) (Look-ahead of Max. 600 blocks) AI contour control II+ High speed processing + AI 輪廓控制 II+ 高速加工 + 預讀單節擴充 Lool-ahead blocks expansion (預讀最多 1000 個單節)

(Look-ahead of Max. 1000 blocks)

圓柱補間 (G107)

Cylindrical interpolation (G107)

高速乙太網路& 介面和 1G 數據服務器

Fast ethernet & interface and Data server 1G

手輪進給中斷

Handle interruption

零件程序存儲長度 4MB (10240m) 全部

Part program storage length 4MB (10240m) total

存儲行程檢測 2

Stored stroke check 2

刀具補償(G45 - G48)

Tool offset (G45 - G48)

刀具補償 200 件全部

Tool offset 200 pcs total

FANUC 維修

FANUC maintenance

直截式主軸 10,000min.-1 含油冷卻器

Direct spindle 10,000min.-1 with Oil chiller

ATC 刀庫 40 支 (可擴充到 60 支)

ATC 40 tools (Expandable to 60 tools)

快速移動速度 74 m/min (1G)

Rapid speed 74 m/min (1G)

B 軸旋轉盤 66.6 min-1

B-axis rotary table 66.6 min-1

更快速的交換盤 APC

Faster APC

AI 輪廓控制 II (預讀最多 80 個單節)

AI contour control II (Look-ahead of Max. 80 blocks)

可註冊程式數量 63 項

Number of registerable programs 63 pcs

零件程序存儲長度 128 KB (320m)

Part program storage length 128 KB (320m)

直截式主軸 12,000min.-1 (200 Nm)

Direct spindle 12,000min.-1 (200 Nm)

直截式主軸 15,000min.-1(200 Nm)

Direct spindle 15,000min.-1(200 Nm)

內藏式主軸 20,000min.-1

Built-in spindle 20,000min.-1

60 ATC 刀庫

60 tool ATC

80 ATC 刀庫

80 tool ATC

120 ATC 刀庫

120 tool ATC

220 ATC 刀庫

220 tool ATC

500 mm 交換盤，不同於 400mm 交換盤 (每 500 mm pallet instead of 400 mm pallet (Price 單片價差) difference per piece) 附加的 500mm 交換盤

Additional 500mm pallet

120 ATC 刀庫擴展套件 (從 80ATC)

120 tool ATC expansion kit (from 80ATC)

添加工件座標系 300 組 (限 31i-B)

Addition of workpiece coordinate system 300 sets (31i-B only)

單節預讀擴充 (Max. 1000 個單節)

Look-ahead blocks expansion (Max. 1000 blocks)

可註冊程式數量擴充 2: Max. 4000 項

Number of registerable programs expansion 2: Max. 4000 pcs

零件程序存儲長度 4MB (10240m) 全部 (限 Part program storage length 4MB (10240m) total 31i-B) (31i-B only) 刀具補償 499 件全部 (限 31i-B)

Tool offset 499 pcs total (31i-B only)

不含變壓器

without transformer

(含第四軸伺服馬達)

(with 4th axis Servo motor)

[油氣系統] (箱容量 1.8 公升)

[oil & air system] (tank 1.8 liters)

單點修刀

Single-point Diamond Dressers

濾波器

Wave Filter

試教編程

playback

奈米插補

nano interpolation

1.1 切削加工概述切削 cutting; 加工 machining; 金屬切削 metal cutting (metal removal); 金屬切削工藝 metal-removal process; 金屬工藝學 technology of metals; 機器製造 machine-building; 機械加工 machining; 冷加工 cold machining；熱加工 hot working; 工件 workpiece;

切屑 chip; 常見的加工方法 universal machining method; 鑽削 drilling; 鏜削 boring; 車削 turning；磨削 grinding; 銑削 milling; 刨削 planning; 插削 slotting 銼 filing 劃線 lineation; 鏨切 carving; 鋸 sawing; 刮削 facing; 鑽孔 boring; 攻絲 tap 1.2 零件表面構成及成形方法變形力 deforming force 變形 deformation; 幾何形狀 geometrical; 尺寸 dimension 精度 precision; 表面光潔度 surface finish; 共軛曲線 conjugate curve; 范成法 generation method; 軸 shaft 1.3 工具機的切削運動及切削要素主運動 main movement; 主運動方向 direction of main movement; 進給方向 direction of feed; 進給運動 feed movement; 合成進給運動 resultant movement of feed; 合成切削運動 resultant movement of cutting; 合成切削運動方向 direction of resultant movement of cutting 切削速度 cutting speed; 傳動 drive/transmission; 切削用量 cutting parameters; 切削速度 cutting speed;

切削深度 depth of cut; 進給速度 feed force; 切削功率 cutting power 1.4 金屬切削刀具合金工具鋼 alloy tool steel; 高速鋼 high-speed steel; 硬質合金 hard alloy; 易加工 ease of manufacturing 切削刀具 cutting tool 刀具 cutter; 車刀 lathe tool; 主切削刃 main cutting edge; 副切削刃 assistant cutting edge; 刀體 tool body 刀柄 tool shank; 前刀面 rake face; 主後刀面 major flank; 刀尖 nose of tool; 主剖面系 tool orthogonal plane system; 切削平面 tool cutting edge plane; 主剖面 tool orthogonal plane; 切削寬度 width of the uncut chip; 進給平面系 assumed working plane system; 加工表面 transient surface; 前角 rake angle; 后角 clearance angle; 主偏角 tool cutting edge angle; 刀尖角 nose angle 1.5 刀具切削過程及磨削機理塑性變形 plastic distortion; 微觀組織，顯微結構 microstructure 切削力 cutting force; 切削溫度 cutting temperature; 積屑瘤 built-up edge; 刀尖磨損 nose wear; 月牙窪 crater; 殘留應力 residual stress; 應力 stress;

硬度 rigidity 機加工設備英語 CNC bending presses 電腦數控彎折機 CNC boring machines 電腦數控鏜床 CNC drilling machines 電腦數控鑽床 CNC EDM wire-cutting machines 電腦數控電火花線切削機 CNC electric discharge machines 電腦數控電火花機 CNC engraving machines 電腦數控雕刻機 CNC grinding machines 電腦數控磨床 CNC lathes 電腦數控車床 CNC machine tool fittings 電腦數控工具機配件 CNC milling machines 電腦數控銑床 CNC shearing machines 電腦數控剪切機 CNC toolings CNC 刀杆 CNC wire-cutting machines 電腦數控線切削機 Conveying chains 輸送鏈 Coolers 冷卻機 Coupling 聯軸器 Crimping tools 卷邊工具 Cutters 刀具 Cutting-off machines 切斷機 Diamond cutters 鑽石刀具 Dicing saws 晶圓切割機 Die casting dies 壓鑄沖模 Die casting machines 壓鑄機 Dies-progressive 連續沖模 Disposable toolholder bits 捨棄式刀頭 Drawing machines 拔絲機 Drilling machines 鑽床 Drilling machines bench 鑽床工作檯 Drilling machines,high-speed 高速鑽床 Drilling machines,multi-spindle 多軸鑽床 Drilling machines,radial 搖臂鑽床 Drilling machines,vertical 立式鑽床 drills 鑽頭 Electric discharge machines(EDM) 電火花機 Electric power tools 電動刀具 Engraving machines 雕刻機

Engraving machines,laser 雷射雕刻機 Etching machines 蝕刻機 Finishing machines 修整機 Fixture 夾具 Forging dies 鍛模 Forging,aluminium 鍛鋁 Forging,cold 冷鍛 Forging,copper 銅鍛 Forging,other 其他鍛造 Forging,steel 鋼鍛 Foundry equipment 鑄造設備 Gear cutting machines 齒輪切削機 Gears 齒輪 Gravity casting machines 重力鑄造機 Grinder bench 磨床工作檯 Grinders,thread 螺紋磨床 Grinders,tools & cutters 工具磨床 Grinders,ultrasonic 超聲波打磨機 Grinding machines 磨床 Grinding machines,centerless 無心磨床 Grinding machines,cylindrical 外圓磨床 Grinding machines,universal 萬能磨床 Grinding tools 磨削工具 Grinding wheels 磨輪 Hand tools 手工具 Hard/soft and free expansion sheet making plant 硬(軟)板(片)材及自由發泡板機組 Heat preserving furnaces 保溫爐 Heating treatment funaces 熔熱處理爐 Honing machines 搪磨機 Hydraulic components 液壓元件 Hydraulic power tools 液壓工具 Hydraulic power units 液壓動力元件 Hydraulic rotary cylinders 液壓迴轉缸 Jigs 鑽模 Lapping machines 精研機 Lapping machines,centerless 無心精研機 Laser cutting 雷射切割 Laser cutting for SMT stensil 雷射鋼板切割機

Lathe bench 車床工作檯 Lathes,automatic 自動車床 Lathes,heavy-duty 重型車床 Lathes,high-speed 高速車床 Lathes,turret 六角車床 Lathes,vertical 立式車床 Lubricants 潤滑液 Lubrication Systems 潤滑系統 Lubricators 注油機 Machining centers,general 通用加工中心 Machining centers,horizontal 臥式加工中心 Machining centers,horizontal & vertical 臥式及立式加工中心 Machining centers,vertical 立式加工中心 Machining centers,vertical double-column type 立式雙柱加工中心 Magnetic tools 磁性工具 Manifolds 集合管 Milling heads 銑頭 Milling machines 銑床 Milling machines,bed type 床身式銑床 Milling machines,duplicating 仿形銑床 Milling machines,horizontal 臥式銑床 Milling machines,turret vertical 六角立式銑床 Milling machines,universal 萬能銑床 Milling machines,vertical 立式銑床 Milling machines,vertical & horizontal 立式及臥式銑床 Mold & die components 模具單元 Mold changing systems 換模系統 Mold core 模芯 Mold heaters/chillers 模具加熱器/冷卻器 Mold polishing/texturing 模具打磨/磨紋 Mold repair 模具維修 Molds 模具 Nail making machines 造釘機 Oil coolers 油冷卻器 Overflow cutting machines for aluminium wheels 鋁輪冒口切斷機 P type PVC waterproof rolled sheet making plant P 型 PVC 高分子防水 PCB fine piecing systems 印刷電器板油壓沖孔脫料系統 Pipe & tube making machines 管筒製造機

Planing machines 刨床 Planing machines vertical 立式刨床 Pneumatic hydraulic clamps 氣油壓虎鉗 Pneumatic power tools 氣動工具 Powder metallurgic forming machines 粉末冶金成型機 Presses,cold forging 冷鍛衝壓機 presses,crank 曲柄壓力機 Presses,eccentric 離心壓力機 Presses,forging 鍛壓機 Presses,hydraulic 液壓沖床 Presses,knuckle joint 肘杆式壓力機 Presses,pneumatic 氣動沖床 Presses,servo 伺服沖床 Presses,transfer 自動壓力機 Pressing dies 壓模 Punch formers 沖子研磨器 Quick die change systems 速換模系統 Quick mold change systems 快速換模系統 Reverberatory furnaces 反射爐 Rollers 滾筒 Rolling machines 輾壓機 Rotary tables 轉台 Sawing machines 鋸床 Sawing machines,band 帶鋸床 Saws,band 帶鋸 Saws,hack 弓鋸 Saws,horizontal band 臥式帶鋸 Saws,vertical band 立式帶鋸 shafts 軸 Shapers 牛頭刨床 Shearing machines 剪切機 Sheet metal forming machines 金屬板成型機 Sheet metal working machines 金屬板加工機 Slotting machines 插床 spindles 主軸 Stamping parts 衝壓機 Straightening machines 矯直機 Switches & buttons 開關及按鈕

Tapping machines 攻螺絲機 Transmitted chains 傳動鏈 Tube bending machines 彎管機 Vertical hydraulic broaching machine 立式油壓拉床 Vises 虎鉗 Vises,tool-maker 精密平口鉗 Wheel dressers 砂輪修整器 Woven-Cutting machines 織麥雷射切割機

太陽能

Solar Energy

7.1 一般名詞

7.1 General Terms

7.1.1 全日射量

單位時間內，太陽直射及天空 7.1.1 Global radiation The sum of direct and diffuse radiation incident on a horizontal

漫射到達水平面的總輻射量。

plane at a given time received from the sum and sky respectively. 7.1.2 直達日射量由太陽直射而來，不改變輻 7.1.2 Direct radiation That part of incident solar radiation originating directly from the solar

射方向的太陽輻射量。

disc that has not been subject to change in direction in its passage from the solar disc other than due to the effects of refraction at low elevations. 7.1.3 漫射日射量

由太陽輻射經大氣吸收、散 7.1.3 Diffuse radiation That part of incident solar

射後之間接天空輻射與由地面及地上物

radiation emanating from all directions

體反射之輻射總量。

(except directly from the direction of the solar disc) after scattering in the atmosphere (due to molecules, aerosols, clouds)and possible reflection at the earth’s surface (due to the land, the sea, trees, buildings).

7.1.4 紅外線

波長在 0.7µm 到 10µm 間的輻射 7.1.4 Infrared radiation Radiation of wavelengths

線。

between 760 nm and I mm.

（註 1）要區別太陽輻射之紅外線波長範

Note 1 A distinction requires to be made

圍（0.76µm 到 5µm）與地面輻射之紅外

between the infrared range of solar

線波長範圍（5µm 以上）。

radiation (760 nm to 5 µm approximately)

（註 2）在 50µm 與 10µm 間的輻射通常

and that of terrestrial radiation (above

稱為「遠紅外線」或「次釐」輻射（因其

5µm).

波長短於 10µm。

Note 2 Between 50 µm and 1 mm the radiation is more generally referred to as “far infrared” or “submillimetre” radiation.

7.1.5 輻射量，輻射通量（密度）單位時間照 7.1.5 Irradiance; radiant-flux density The 射在單位面積上之太陽能，其單位為

quantity of solar energy falling per unit area

W/m²或 J/m²Sec（註）某段時間內太陽輻

of plane surface, per unit time, expressed in

射之總量稱為照射量或日射量；然而以輻

W/m².s or J/m².s.

射量一詞較為正確，此一名詞意指特定的

Note Time integrated solar irradiance is

時段使用之時間單位應加註明。通常使用

termed irradiation or insolation; however,

的時間單位是小時、日或月。

use of the term irradiance is preferred, it 1

being referred to the relevant time interval. If another time unit than the second is used, this must be stated. In practice commonly used units are hourly, daily or monthly irradiations. 7.1.6 太陽常數

以太陽與地球平均距離為基 7.1.6 Solar constant The intensity of solar

準，地球大氣層外表面的垂直入射輻射量

radiation outside the earth’s atmosphere at

約為 1367±5w/m²。

the mean distance between the earth and the sun, on a surface normal to the radiation, is taken to be equal to 1367±5W/m².

7.1.7 太陽高度角

日輪中心與觀測點的聯線 7.1.7 Solar altitude The angle between the line joining the centre of the solar disc to the

與水平面間的夾角。

point of observation and the horizontal plane through the point of observation. Note In the same system of horizontal celestial coordinates, the azimuth is the angle formed by the vertical plane passing through the sum and north-south vertical plane. The azimuth enables the path of the sun to be transferred to the horizontal plane. 7.1.8 入射角（直達日射量）日輪中心點與被 7.1.8 Angle of incidence (for direct radiation)the 照射平面上一點的連線與被照射平面法

angle between the line joining the centre of

線之夾角。

the solar disc to a point to an irradiated surface and the normal to the irradiated surface.

7.1.9 太陽赤緯當太陽在子午線上時，太陽日 7.1.9 Solar declination Angular distance of the 輪中心線與地球赤道面之夾角。

centre of the solar disc north or south of the

（註）赤緯在一年中經常變化由（夏至

celestrial equator when the sun is on the

+23°34´到冬至–23°45´，春分與秋分為

meridian.

0）。

Note the declination varies with the time of the year (+ 23º45’ at the summer solstice to - 23º45’ at the winter solstice; at the equinoxes it is zero).

7.1.10 反照率

地面反射及散射到天空中各方 7.1.10 Albedo The ratio of the solar radiation reflected or scattered in all directions from

向輻射量與全日射量的比值。

a surface to the total solar radiation, direct or scattered, incident on the surface. 2

Note Albedo as a generalized concept relates to reflectance from a surface across the whole spectral range covered by solar radiation and neglects variations due to angles of incidence; the albedo of a specific surface, however, can vary markedly with angle of incidence. 7.1.11 晴空

7.1.11 Clear sky The state of the sky when it is

天空中完全無雲的狀況。

cloudless. 7.1.12 混濁係數

觀測點垂直向上時，與空氣 7.1.12 Turbidity coefficient A coefficient that

懸浮物含量有關之係數。此一係數可用來

attributes a value to the quantity of aerosols

計算各種波長下因懸浮物散射所引起的

(essentially scatter-producing

直達日射衰減量。

microparticles), normal to the point of

（註）ANGSTRÖM`s 混濁係數“β”，對於

measurement. This coefficient enables the

1µm 波長的光，其數值範圍在 0.02（清潔

extinction of direct radiation due to scatter

的大氣）到 0.2 間（污染的天空）。其

by aerosols to be calculated, not only in

他污濁係數亦被採用（β SCHUEPP,β

respect of a specific wavelength but also of

VALKO）。然而，這些係數只討論懸浮

each wavelength (and hence of the whole

物的效果，其實大氣中的氣體（臭氧、水

solar spectrum), if the variation of

蒸氣、二氧化碳）分子的散射及吸收，都

scattering with wavelength is known.

會減少直達日射量。

Note ANGSTRÖM`s turbidity coefficient, β, corresponds to wavelength of 1 µm and is generally in the range between 0.02 (very pure atmosphere) and 0.20 (polluted sky). Other turbidity coefficients are also employed. (β SCHUEPP, β VALKO). However, only the effect of aerosols is taken into consideration by these various coefficients, whereas the extinction of direct radiation depends as strongly on molecular diffusion and on absorption by atmospheric gases (ozone, water vapour, carbon dioxide).

7.1.13 混濁因數

到達地面之直達日射量被衰 7.1.13 Turbidity factor (Linke turbidity factor )

減部分與大氣清澈乾燥條件下日射量之

the number of atmospheres postulated as

比。

being pure and dry that would be required

（註）此一因數由臭氧、水汽以及懸浮物

cumulatively to achieve at the earth’s

含量決定；此外與太陽的高度亦有關係，

surface the same degree of extinction of

因此會隨時間而改變。此因數是能源應用

direct solar radiation as is encountered in

實際數值的實驗因數。數值通常在 2（純

reality.

空氣）與 6（污染空氣）間。

Note This factor is dependent on the quantity of ozone, water vapour and aerosols; it also depends to a slight degree on the height of the sun and hence varies according to the time of day (assuming unchanged atmospheric conditions). It is an empirical factor of practical value for energy applications. Values for the factor generally range between 2 (pure air) and 6 (polluted air).

7.1.14 放射率

實際物體表面所放射輻射量， 7.1.14 Emissivity The ratio of the radiation

與同溫黑體輻射量之比。放射率因波長而

emitted by a surface to the radiation emitted

異。

by that surface if it were a perfect black body radiator at he same temperature. Note Emissivity varies with wavelength and should be defined for a given

7.1.5 放射能力；放射量

wavelength.

在特定溫度與環境

7.1.15 Emissive power; emittance The total

下，單位面積的總放射功率。

power emitted from a surface at a specified temperature and in defined surroundings per unit area. 7.1.16 吸收率；吸收因數

表面吸收的輻射量 7.1.16 Absorptance; absorption factor The ratio

與全部入射輻射量之比。吸收率因波長而

of the radiant flux absorbed by a surface to

異。

the radiant flux incident on that surface.

7.1.17 透射率；穿透因數

物體透射之輻量與 7.1.17 Transmittance; transmission factor The

全部入射輻射量之比值。透射率因波長而

ratio of the radiation transmitted through a

異。

given material to the radiation incident on the irradiated surface of that material.

7.1.18 反射率；反射因數

反射能量佔全部入 7.1.18 Reflectance; reflection factor The ratio of

射輻射量之百分比。反射率因波長而異。

the radiation reflected from a surface to the

（註）反射係數在特定波長範圍內，平均

radiation incident on that surface.

反射量與全部入射輻射量之比值。

Note More specific terms are: reflectivity (the fraction of incident solar radiation reflected at a specific wavelength) and reflection coefficient (the average reflectivity over a specified wavelength 4

region weighted by the distribution of radiation in the solar spectrum). 7.1.19 空氣質量 1（AM1）

透過地球大氣層 7.1.19 AM 1 conditions (air mass 1) Standard

光的行徑與地球大氣層垂直高度相同的

conditions, being those prevailing at sea

標準狀況。大氣層的透明度事實上會受空

level, when the ratio of the optical path

氣混濁的影響而減小，此時空氣質量≥0。

length (air mass) actually traversed through the earth’s atmosphere, to the path length vertically through the earth’s atmosphere is unity. The transparency of the atmosphere is in practice further reduced by atmospheric turbidity.

7.1.20 溫室效應

太陽輻射穿過如玻璃等之容 7.1.20 Greenhouse effect An effect whereby

許短波透射而長波（如紅外線）不易透射

infrared radiation (i.e. heat), emitted by a

之材料，照射於物體表面後，由於物體放

body that has absorbed energy from the

射之長波不易再透出，致使該空間溫度升

sun, is trapped in a space enclosed by glass

高之效應。

or other material that is largely opaque to

（註）由二氧化碳所造成之溫室效應可能

infrared radiation (hence preventing radiant

引起地表溫度之升高（見第八章）。

heat losses) but transparent to other incoming solar radiation. Note For the greenhouse effect caused by atmospheric carbon dioxide and possible increase in the temperature of the surface of the earth, see Section 8.

7.1.21 輻射期間

7.1.21 Irradiance period The period of exposure

某一區域接受太陽輻射時

of an area to solar irradiance.

段。 7.1.22 照射比值

有效照射量與理論最大照射 7.1.22 Irradiance ratio The ratio of the effective

之比值。

irradiance to the theoretically maximum

（註）理論最大照射量可由計算或當地氣

possible irradiance.

象資料獲得，但因地形或其他因素的影響

Note the duration of the theoretically

須加以修正。

maximum possible irradiance could be readily calculated or may be obtained from the local meteorological office for a completely open site but it may require to be corrected for the masking effects of orographical and other obstacles.

7.2 技術—太陽能收集器 7.2.1 太陽熱能收集器

7.2 Technology-Solar Collectors

吸收太陽輻射能，並可 7.2.1 solar collector A device designed to absorb incident solar radiation, convert it generally

將太陽能轉變為熱能並傳送至熱交換媒 5

體的一種裝置。

to heat energy and transfer it to a

（註）有些情況「收集器」專指接收太陽

heat-transfer medium.

輻射的組件，整套設備稱為「光—熱轉

Note In some cases the term ‘collector’

換器」。

relates exclusively to the component that receives the solar radiation, the whole assembly being referred to as a ‘helio-thermal converter’.

7.2.2 氣體式太陽能收集器

以氣體為熱交換 7.2.2 Air- cooled solar collector A solar collector in which air is the heat-transfer medium.

媒體的一種太陽能收集器。 7.2.3 液體式太陽能收集器

以液體為熱交換 7.2.3 Liquid-cooled solar collector A solar collector in which a liquid is the

媒體的一種太陽能收集器。

heat-transfer medium. 7.2.4 平板式收集器

不使用聚光裝置的太陽 7.2.4 Flat plate collector A solar collector that

能收集器，此種裝置太陽能入射面積等於

does not make use of concentrating devices.

吸收面之放射面積。 7.2.5 集中式太陽能收集器

裝有反射鏡、透射 7.2.5 Concentrating solar collector A solar

鏡或其他光學裝置可裝置可聚太陽光的

collector that comprises reflectors, lenses or

收集器；此種收集器的太陽能入射開口面

other optical devices designed to

積大於吸收器面積。

concentrate the solar energy falling within

（註）主要的集中式太陽能收集器型式有

the collector aperture on to an absorber

透射式與反射式二種。反射式的表面有半

whose surface area is less than that of the

球型、拋物面型、拋物面圓柱型或圓椎型

collector aperture.

等。透射式有 FRESNEL 鏡及各種透鏡。

Note The main types of concentrating collector in use may be divided into those that operate by refraction (lens collectors) and those that operate by reflection; the reflecting surfaces of the latter are in the form of hemispheres, parabolas, parabolic cylinders or cones.

7.2.6 覆蓋；覆蓋板

蓋在太陽能收集器表面上 7.2.6 Cover; cover plate The material or

的材料，直接曝露在太陽輻射下，並以溫

materials that cover the aperture of the solar

室效應的作用捕捉紅外線。

collector, are directly exposed to solar radiation and trap infrared radiation by the greenhouse effect (see 7.1.20).

7.2.7 吸收器；吸收面能吸收太陽輻射並將之 7.2.7 Absorber The component of a collector that 轉變成熱能並傳送至熱傳媒體的收集器

absorbs solar radiation, converts it to heat

組件。

energy and transfers the heat to a heat-transfer medium. 6

Note In the case of a flat plate collector, the absorber has a dark and generally matt surface. 7.2.8 收集器口徑

收集器上方與太陽輻射垂 7.2.8 Collector aperture The frontal

直，讓太陽輻射直接或間接（反射或折射）

cross-sectional area of a collector through

到達吸收器的截面積。（通常口徑指外界

which normal, direct solar radiation can

與第一層覆蓋介面之截面積）。

penetrate to the absorber directly or by reflection. The area available for the transmission of solar radiation through the first air/cover interface of the collector.

7.2.9 集中器

將太陽輻射聚集到吸收面上的 7.2.9 Concentrator That part of a concentrating solar collector that serves to direct the solar

收集器組件。

radiation on to the absorber. 7.2.10 選擇性表面

具高太陽短波輻射吸收率 7.2.10 Selective surface A surface that has a high absorptance for solar radiation and a low

及低紅外線放射率的表面。

emittance for infrared radiation. 7.2.11 收集器效率

同一時間內，收集器實際 7.2.11 Collector efficiency The ratio of the

獲得能量與收集器口徑入射太陽輻射量

quantity of energy actually recovered by a

之比值。

solar collector during a given period to the quantity of solar energy incident on the surface of the collector during that period. Note In practice every collector system possesses thermal inertia. Efficiency calculations are, therefore, made on the basis of recordings made over a period of time with constant irradiation conditions and collector temperature.

7.2.12 收集器總熱損失係數

表示太陽能收集 7.2.12 Overall coefficient of collector losses A

器散失到週圍環境能量之一種參數（光及

parameter that quantifies the energy losses

熱的能量損失）。

of a solar collector to the surroundings

（註）收集器總熱損失係數與收集器之材

(optical and thermal losses).

料、設計、製造、操作條件及環境條件有

Note Optical losses are attributable to the

關。

design characteristics of the collector; heat losses to its operating conditions.

7.2.13 傾斜角

收集器平面與水平面之夾角。 7.2.13 Inclination (of collector) The angle formed by the plane of the collector and the horizontal plane.

7.2.14 一次熱傳流體

與太陽能收集器直接接 7.2.14 Primary heat-transfer fluid The medium 7

觸，用以傳送太陽能收集器所吸收之太陽

such as air, water or other fluid that passes

輻射熱能之流體，如空氣、水或其他流體

through the solar collector or maintains

等。

contact with it and extracts from it the heat energy collected.

7.2.15 次級熱傳送流體

藉熱交換傳送一次熱 7.2.15 Secondary heat-transfer fluid The

傳流體熱能之流體（此流體可與一次熱傳

intermediary fluid that serves to convey

流體相同或不同）。

heat to or from the heat-storage system.

7.2.16 蓄熱系統

裝有蓄熱媒介體的容器所組 7.2.16 Storage system A system of one or more insulated containers holding heat-storage

成之熱能貯存系統。

media and expressly designed for heat storage. 7.2.17 蓄熱媒體將熱能以潛熱、顯熱或其他化 7.2.17 Heat-storage medium The substance 學能之形態貯存於蓄熱系統中之熱能貯

utilised in the storage system in which the

存物質。

major part of the heat energy is stored, either as latent heat or as sensible heat. 7.2.18 Pyranometer An instrument for measuring

7.2.18 水平日射儀

solar irradiance upon a surface; if mounted

測量日射量之儀器，水平

裝設時之測值為全日射量。

horizontally it will measure global

（註）此儀器通常用以測量全日射量，若

irradiance.

將感受器予以適當的遮蔽以避免太陽直

Note The instrument is usually used to

射，則可用來測量漫射輻射。

measure global irradiance but by suitably shading the sensor from the direct solar beam it may be used to measure diffuse radiation.

7.2.19 直達日射儀

測量直達日射量的儀器， 7.2.19 Pyrheliometer An instrument for measuring direct solar irradiance on a

其感受器平面必須與太陽光垂直。

surface normal to the sun’s rays.

7.3 太陽熱能的應用

7.3 Thermal Applications of Solar energy

7.3.1 太陽能建築物依據當地氣候情況的建築 7.3.1 Solar architecture Architectural design 物設計，能藉此設計收集、貯存，以及分

adapted to the collection, storage and

配照射在建築物上的能量。使用方法有透

distribution of solar energy falling on a

明與不透明牆壁的配合，建築物策的熱質

building, by the combined use of opaque

量與自然循環的利用（被動系統）。

and transparent walls, of the thermal mass of the building and of natural air circulation, based on local climatic conditions (passive systems)

7.3.2 太陽能加熱系統

利用太陽能收集器將 7.3.2 Solar heating A system that utilises solar collectors to transfer a part of the solar

照射在建築上的部份太陽能傳送到熱交 8

換器中的媒體上，熱能因而被收集起來，

energy falling on a building to a heat

並以傳統的加熱系統分配（主動系統）。

exchange medium, the heat energy thus collected being thermally stored and subsequently distributed by a conventional heating system (active system).

7.3.3 太陽能熱水

收集太陽能並以此一能量 7.3.3 Solar water heating A system for collecting

加熱或預熱用水的系統，主要用途是供家

and utilising solar energy for heating or

庭熱水使用（家庭熱水）。

pre-heating water, mainly for domestic purposes (domestic hot water).

7.3.4 太陽能乾燥

利用太陽的熱量乾燥農業 7.3.4 Solar drying The utilisation of heat derived from the sun for drying agricultural and

與工業產品。

industrial products. 7.3.5 太陽鍋

以聚焦或非聚焦之收集太陽能 7.3.5 Solar cooker A solar collector with or without concentration equipment, designed

烹煮食物的裝置。

to utilise the solar energy collected for cooking food. 7.3.6 太陽爐

將太陽輻射集中在物體上，再以 7.3.6 Solar furnace A furnace in which high

熱傳或熔解氣方式吸熱，以此吸收熱量使

temperatures are achieved by concentrating

爐溫升高。

the sun’s rays on the material under heat treatment or being melted.

7.3.7 輔助反射平面

將吸收器或鏡片安裝在 7.3.7 Heliostat A system that orientated an

適當的位置，能使太陽輻射在一固定的位

absorber or a mirror so that direct solar

置被吸收或反射的系統，白天時不受地球

radiation is absorbed at or reflected on a

位置的影響。

fixed position regardless of the position of

（註）此一名辭通常專指裝設鏡片的輔助

the earth during daylight hours.

反射平面鏡。

Note The mirror version is the more general and the term “heliostat” is sometimes used to describe the orientable mirror alone.

7.3.8 焦點在太陽爐或聚光器上，太陽光經反 7.3.8 Focus The point at which the solar rays meet after reflexion or refraction in a solar

射或折射而聚集的一點。

furnace or concentrating collector. 7.3.9 太陽熱泵

動力來源以太陽能為熱源的 7.3.9 Solar thermal pump A pump powered by heat engine whose heat source is supplied

熱機而帶動之泵浦。

by solar energy. 7.3.10 太陽熱能發電廠

一種裝置可將太陽能 7.3.10 Solar thermal power station An

傳送到熱媒介質中，並能將其中的熱量轉

installation designed to transfer solar

變成電能。

energy to a heat-transfer medium and to

（註）太陽能塔式發電廠是一種典型的太

convert the heat energy thus collected into

陽能電廠，利用輔助反射平面鏡直接將太

electrical energy.

陽輻射轉變成電力。

Note A solar tower power station is a type of solar power station that incorporates a tower to collect and convert to electricity direct solar radiation reflected on to it by mirrors orientated by heliostats.

7.4 太陽輻射直接轉變為電力 7.4.1 太陽光電池，太陽電池

7.4 Direct Conversion of Solar Radiation into Electricity

利用光電效應能 7.4.1 Solar photovoltaic cell; solar cell A device

將太陽輻射直接轉變成電力的裝置。在光

that enables solar radiation to be converted

電效應中，由輻射產生的電流載波因內部

directly into electricity by application of the

電場的驅動，而在外廻電路中流動。

photoelectric effect. Current carriers

（註）在實際應用上，太陽電池的裝配法

produced by radiation, as in the

是先將電池裝在模組上，再以模組排列成

photoelectric effect, are driven through an

模板或行列組（串聯、並聯或並串聯）。

external circuit by an internal electric field.

目前光電池的應用仍局限於偏遠地區用

Note In practice an assembly of cells is

電量少的裝置上，例如太陽能泵浦，發光

mounted on a module and the modules are

訊號、電傳、電池充電、人造衛星電源，

arranged in panels or arrays (in series,

以及電解等。直接將光轉換成電力的電廠

parallel, or combined series/parallel).

經濟效益由模組成本的降低程度而定。

Applications for photovoltaic cells are limited at present to those which require a source of electric current under conditions that particularly favour the characteristics of such cell, i.e. where low-power sources are required in remote locations, e.g. solar pumps, optical signaling, telecommunications, battery recharging, satellite power sources, electrolysis, etc. The extension of photovoltaic cells to other applications, e.g. direct conversion power stations, is directly dependent on lowering the costs of the modules.

7.4.2 太陽電池的短路電流

7.4.2 Short-circuit current of solar cell The

由太陽電池在

300°K，AM1 標準狀況下短路供應的電

current supplied by solar cells on short

流。

circuit, under AM 1 conditions at 300ºK (unless otherwise specified).

7.4.3 太陽電池的斷路電壓

在 300°K，AM1 7.4.3 Open-circuit voltage of a solar cell Voltage

標準狀況下，太陽電池在斷路接頭所形成 10

developed at the terminals of a solar cell on

open circuit, under AM 1 conditions at

的電壓。

300ºK (unless otherwise specified). 7.4.4 太陽電池的效率

在 300°K，AM1 標準 7.4.4 Efficiency of a solar cell Ratio of the peak

狀況下，照射在太陽電池上的太陽輻射量

power delivered by a solar cell to the solar

與其所輸出的尖峯功率比。

irradiance incident on the cell, under standard AM 1 conditions at 300ºK (unless otherwise specified).

7.4.5 太陽電池的尖峰功率

在 300°K，AM1 7.4.5 Peak power of solar cell Maximum electric

標準狀況下，由太陽電池所輸出的最大電

power obtainable from a solar cell under

力。

standard AM 1 conditions at 300ºK (unless otherwise specified).

7.4.6 太陽電池的串聯電阻

理想太陽電池串 7.4.6 Series resistance of a solar cell Resistance

聯時的電阻，這種電阻會導致電池實際使

in series with an ideal solar cell that results

用時電阻電壓的下降

in ohmic voltage drop within the actual

（註）太陽電池通常被假設無內電阻。

cell. Note An ideal solar cell is a hypothetical cell without internal resistance.

7.4.7 太陽電池的分路電阻

理想太陽電池並 7.4.7 Shunt resistance of a solar cell Resistance

聯時的電阻，這種電阻會導致電池實際使

in parallel with an ideal solar cell that

用時電流的損失。

results in current leakage losses within the

（註）太陽電池通常假設無內電阻。

actual cell. Note An ideal solar cell is a hypothetical cell without internal resistance.

7.4.8 太陽電池的光學效率

照射在太陽電池 7.4.8 Optical efficiency of a solar cell Ratio of

電池敏感的部份的入射能與全部照射量

the solar irradiance on the photosensitive

之比。

part of the cell to the solar irradiance on the whole cell.

7.4.9 太陽電池的光譜反應

單位入射波長範 7.4.9 Spectral response of a solar cell The

圍通常不超過 10mm，之太陽電池短路電

short-circuit current supplied by the cell per

流，一般以 300°K 波長函數表示。

unit irradiance in a narrow (generally not exceeding 10 mm) wavelength band, expressed as a function of wavelength at 300ºK (unless otherwise stated).

7.4.10 裝配密度

電池的總面積與其裝配模板 7.4.10 Packing density Ratio of the total area of all the cells to the area of the solar module

總面積之比。

on which they are mounted. 7.4.11 覆蓋因數

太陽電池被金屬物覆蓋的面 7.4.11 Covering factor Ratio of the area of a solar cell covered by metal to the total area of the

積與電池總面積之比。 11

cell. 7.4.12 充填因數

太陽電池的尖峯功率和開路 7.4.12 Fill factor Ratio of the peak power obtainable from a solar cell to the product

電壓與短路電流乘積之比。

of the open-circuit voltage and short-circuit current (see 7.4.2). 7.4.13 幾何集中比

太陽電池對光敏感部份之 7.4.13 Geometrical concentration ratio Ratio of the area of the photosensitive part of a solar

面積與電池面積之比。

cell to the area of the cell. 7.4.14 實際集中比

太陽電池幾何集中比和光 7.4.14 Actual concentration ratio The product of the geometrical concentration ratio and the

學效率之乘積。

optical efficiency of a cell. 7.4.15 混合式太陽電池系統

太陽電池加裝冷 7.4.15 Hybrid solar cell system A solar cell

却系統，以其中的冷媒收集熱能，這是一

incorporating a cooling system in which the

種很有用的方法。

heat energy collected by the cooling medium is usefully employed.

8.1.1 生質

生質能

Energy from Biomass

8.1 一般名詞

8.1 General Terms

指來自生物體可做為能源的非化 8.1.1 Biomass Organic, non-fossil material of

石有機物。有些國家將做為能源的生質再

biological origin constituting an exploitable

進一步劃分為：

energy resource. In some countries biomass

初級生質，指一些生長快速的植物體，可

is further subdivided when considered as an

直接，或經轉化後作為能源使用。

energy resource into:

次級生質，指製造纖維，食品，或其他農

Primary biomass Rapidly growing plant

產品剩餘的廢棄物，以及畜產品的副產

material that may be used directly or after a

物，這些物質常經過物理處理而非化學處

conversion process, for the production of

理。包括林產和農產品廢棄物，水肥，及

energy.

廢物等。這些物質可作為能源使用。（註）

Secondary biomass Biomass residues

上述初級與次級生質之區別是基於經濟

remaining after the production of fibre,

因素，生態學中此二名辭亦有定義。

food or other products of agriculture, or biomass by-products from animal husbandry or food preparation, that are modified physically rather than chemically. Examples include waste materials from agricultural and forestry industries, manure, sewage, etc., from which energy may be produced. Note The above distinction between primary and secondary biomass is based on economic factors; the terms are otherwise defined in ecological science.

8.1.2 生物轉化

生質經生物處理轉變為有用 8.1.2 Bioconversion the transformation of biomass by biological processes, interalia,

的各種型態能量的程序（如生質燃料）

into useful forms of energy, known as biofuels.

8.2 轉化程序

8.2 Conversion Processes

8.2.1 生物轉化程序 8.2.1.1 醱酵

8.2.1 Bioconversion processes

有機物經微生物或微生物酵素的 8.2.1.1 Fermentation The metabolism of organic

代謝而由此可轉變成更簡單產物的一種

compounds by micro-organisms or their

程序。廣義上是指以人為控制的任何利用

enzymes to produce products simpler than

微生物製造有用的產品。通常生質醱酵後

the starting materials and, by extension, any

的最終產品為氣體、液體或固體。

microbial action controlled by man to make useful products. The end products of 1

biomass fermentation are generally gaseous, liquid and solid. 8.2.1.2 好氣（嗜氧）醱酵

在有氧氣的條件下 8.2.1.2 Aerobic fermentation Fermentation

進行的醱酵程序（參閱 8.2.1.1）。這種程

processes (see 8.2.1.1) conducted in the

序對於生質轉化為能源的作用助益不多。

presence of oxygen; such processes are of little interest for the conversion of biomass to energy.

8.2.1.3 嫌氣（厭氣，厭氧）醱酵在無氧氣的 8.2.1.3 Anaerobic fermentation Fermentation 條件下進行的醱酵程序。下列之厭氣醱酵

processes (see 8.2.1.1) conducted in the

在以生質製造有用的能源上，極為重要。

absence of air. The following anaerobic

酒精醱酵：藉著微生物的作用將葡萄糖或

fermentation processes are significant in

其他基質中的能量抽出，酒精為其最終產

obtaining useful forms of energy from

物；甲烷醱酵，通常稱之為厭氣消化，醱

biomass: alcoholic fermentation:

酵過程中先由某些微生物將基質消化成

fermentation processes whereby certain

有機酸再由甲烷菌轉變成甲烷和二氧化

micro-organisms extract energy from

碳；厭氣醱酵的設備稱為消化槽，所產生

glucose and other substrates, with alcohol

的甲烷和二氧化碳即為生物氣體。

as an end product; methane fermentation, generally termed anaerobic digestion: fermentation processes whereby organic acids produced by certain micro-organisms are converted by other micro-organisms to methane and carbon dioxide; the equipment for anaerobic digestion is termed a digester and the mixture of methane and carbon dioxide so produced is known as biogas.

8.2.1.4 嗜中溫菌在常溫（tº≤35ºC 或 308ºK）下 8.2.1.4 Mesophilic bacteria Bacteria that are 活躍的細菌：這種細菌是主要的次級生質

active at temperatures close to ambient

轉化者。

temperature (tº≤35ºC or 308ºK): they form the principal conversion agents for secondary biomass.

8.2.1.5 嗜熱菌

8.2.1.5 Thermophilic bacteria Bacteria active at

在高於常溫（tº≤50ºC 或

323ºK，或根據權威資料 tº≤68ºCº或

temperatures above ambient temperature

341ºK）下活躍的細菌。這種菌用來分解

(tº≤50ºC or 323ºK or, according to some

存在於某些初級生質中的高分子聚合

authorities, tº≤68ºC or 341ºK). They are

物，特別是對木材。

used for breaking down highly polymerized

（註）嗜熱菌也用來改善傳統上使用嗜中

compounds (e.g. ligneous substances)

溫菌的程序並藉以降低成本。

present in certain kinds of primary biomass, particularly wood. 2

Note Thermophilic bacteria are also used in order to improve the performance and reduce the costs of processes traditionally carried out by mesophilic bacteria. 8.2.2 燃燒與氣化 8.2.2.1 燃燒

8.2.2 Combustion and gasification

一種直接產生熱量的放熱化學反 8.2.2.1 combustion An exothermic chemical reaction intended for the direct production

應。

of heat. 8.2.2.2 熱解

8.2.2.2 Pyrolysis The thermal decomposition of

在無氧的情況下，以高溫

（tº≥200ºC）將生質熱分解，其產物通常

biomass at high temperature (tº≥200ºC) in

是酸類，醇類，醛類，以及酚類的液態混

the absence of oxygen. The products are in

合物，這些成份需用適當的方法分離。固

general complex liquid mixtures of acids,

態殘留物主要是木炭，可做為煉鋼焦炭的

alcohols, aldehydes and phenols which to

替代物。氣態產物則為含有一氧化碳，氫

be marketable require to be separated by

氣，甲烷及其他氣體的中熱值~15MJ/³混

the appropriate processes. The solid residue

合氣體。

comprises primary char, that may be used as a substitute for coke in iron-making. The gaseous products, a mixture of medium calorific value, ~15 MJ/m³,contain carbon monoxide, hydrogen, methane and other gases.

8.2.2.3 空氣氣化；氧氣氣化空氣氣化是生質 8.2.2.3 Air gasification; oxygen gasification Air 在高溫（≥800ºC）下轉化成低熱值氣體

gasification is an exothermic process

（2~5mj/m³）的一種放熱程序，所需熱量

whereby biomass is converted at high

由部份生質在空氣中燃燒供應；氧氣氣化

temperatures (≥800ºC) into a low calorific

與空氣氣化相似，只是以純氧代替空氣做

value gas (2-5MJ/m³), by burning part of

為氧化劑。產品是低到中級熱值的氣體

the biomass in air to supply the heat for the

（5~20MJ/m³）。

reaction; Oxygen gasification is similar to

（註）這兩種程序所產生的氣體成份可利

air gasification but, instead of air, oxygen

用加以修飾，即在反應器中通入蒸汽，使

free of significant contamination by inert

氫氣和一氧化碳經催化作用合成替代天

gases is the oxidant, The product is a gas of

然氣，或液態燃料，或化學藥品。

low to medium calorific value (5-20 MJ/m³). Note The composition of the gas produced by both processes may be modified by blowing steam into the reactor and the hydrogen and carbon monoxide produced by the processes may be synthesized 3

catalytically to yield substitute natural gas, synthetic liquid fuels and marketable chemicals. 8.2.3 生物轉化之物理程序

某些物理程序應 8.2.3 Physical processes in bioconversion

用到生物轉化技術中—為便於轉化的過

technology

程（例如減少水份含量，高水份含量是生

Certain physical processes are employed in

質的性質，可用機器操作脫水，加壓脫

bioconversion technology-to facilitate

水，過濾等方法。）或為便於產品的回收

conversion processes (e.g. reducing the

（例如於都市廢棄物掩埋場鑽孔到低層

high initial water content, characteristic of

以回收厭氣消化所產生的甲烷，此外尚有

most biomass, by mechanical dewatering,

蒸餾，傾倒，及其他分離程序）。

pressure dewatering, filtering, etc.) or –to recover the products (by drilling into the lower layers of urban refuse dumps in which methane is formed by in situ anaerobic digestion, also distilling, decanting or using other separation processes).

8.3 生質的利用及其產品

8.3 Exploitation and products of biomass

8.3.1 燃料農場；合成燃料農場種植生長快速 8.3.1 Fuel plantation; fuel farm; synfuel farm A 植物的農場，可供應製造生物燃料所需的

plantation or farm of rapidly growing plants

原料。這種農場可做如下歸類，每種農場

providing a supply of raw materials for the

選擇適當的品種是依據生長速率，收穫難

production of biofuels. Such plantations or

易，及供

farms may be classified as indicated below.

燃料農場

應上的經濟性等因素決定。可能是栽種樹薯，甘蔗，大戟

In each case the choice of suitable species

屬植物等作物的農業形態，或是種植油加

is determined by such factors as growth

利樹快速生長樹木的林業形態，以做為燃

rate, ease of harvesting, economics of

料的來源。

supply, etc.

海洋燃料農場

是一種在海上的農場，利

Fuel plantations; fuel farms (on land )

用生長極為快速具有潛力的巨型藻類，在

These may either take the form of

適當的條件下，生長速率是陸生植物的幾

agriculture in which manioc, sugar cane,

倍，將可做為燃料的來源；巨型海帶即顯

euphorbia, etc., are cultivated as basic

示有此潛力。

products, or of forestry in which rapidly

淡水燃料農場

developing trees, such as Pinus radiata or

這是一種種植具有快速

生長潛力的淡水植物農場，例如布袋蓮，

eucalyptus are grown, to serve as a source

可做為燃料的來源。

of fuel supply.

（註）燃料作物一詞是指生長迅速並種植

Marine fuel farms These are offshore farms

在燃料農場，可做為燃料來源的植物種

that exploit the exceptionally high

類。

growth-rate potential of certain giant algae, 4

which, under suitable climatic conditions, may be several times that of the most rapidly growing land plants, to serve as a source of fuel supply; Macrocystis pyrifera (Californian brown kelp) has demonstrated this potential. Fresh water fuel farms These are farms based on the cultivation of fresh-water plants that have a rapid growth-rate potential, e.g. water hyacinth, to serve as a source of fuel supply. Note the term fuel crop is employed to describe species of plant chosen for their rapid growth and cultivated on fuel plantations or farms to serve as a source of fuel supply. 8.3.2 生質物氣體

由生質厭氣消化產生主要 8.3.2 Biogas A gas composed principally of a

含有甲烷和一氧化碳的混合氣體，由這種

mixture of methane and carbon dioxide

混合氣體分離的甲烷稱為生物甲烷。

produced by anaerobic digestion of biomass; the methane separated out of this mixture is termed biomethane.

8.3.3 乙醇；乙基醇（酒精）由葡萄糖醱酵產 8.3.3 Ethanol; ethyl alcohol Alcohol produced by 生的一種醇。葡萄糖來自含糖植物，例如

the fermentation of glucose. The glucose

甘蔗，甜菜，或澱粉質纖維質原料之水

may be derived from sugar-bearing plants

解。酒精可以蒸餾法濃縮。

such as sugar cane and beet or from starchy

（註）酒精可與汽油摻配成汽醇，這是一

and cellulosic materials by hydrolysis. The

種具經濟效益的汽車燃料。

ethanol may be concentrated by distillation. Note Ethanol may be blended with petroleum products to produce an economically marketable motor fuel, known as gasohol.

8.3.4 甲醇；甲基醇

主要是由化學合成的一種 8.3.4 Methanol; methyl alcohol Alcohol

醇，但也可由木材乾餾中獲得。

primarily produced by chemical synthesis

（註）甲醇被認為是一種具有經濟效益的

but also by the destructive distillation of

合成汽車燃料。

wood, etc. Note Methanol is regarded as being a marketable synthetic motor fuel.

8.3.5 木炭

木材乾餾熱解的殘留固體。

8.3.5 Charcoal The solid residue of the 5

destructive distillation and pyrolysis of wood.

地熱能

Geothermal Energy

11.1 物理名詞

11.1 Physical Terms

11.1.1 地殼熱流量；地熱通量；地熱通量密度 11.1.1 Terrestrial heat flow: geothermal flux: 指從地球內部流傳到地表之熱流量，此乃

geothermal flux density The flow of heat

因地殼中放射性元素之天然衰變以及地

traveling from the interior of the earth to

球生成時，殘餘熱等產生之高溫所造成。

the surface of the earth, in consequence of

地球表面之平均地殼熱流量約

the higher temperatures prevailing in the

0.06J/（m².s）

interior arising from the natural decay of

（註）1 HFU（熱流單位）=4.18×10-6J/

radioactive elements in the earth’s crust and

（cm².s）之故，平均地殼熱流量約

residual heat in the earth’s formation.

1.5HFU。

The mean terrestrial heat flow at the earth’s surface amounts to approximately: 0.06J/（m².s） Note 1 HFU (Heat Flow Unit)=4.18×10-6J/(cm² s),giving a mean terrestrial heat flow of approximately 1.5 HFU.

11.1.2 地溫梯度；地熱溫度梯度

在指向地心 11.1.2 Geothermal gradient : geothermal

的方向上經地殼及地罩上部，每單位深度

temperature gradient The increase in

之溫度增加。近地表之平均溫度梯度約

temperature per unit depth through the crust

0.03ºK/m 或 30ºK/km

and upper layers of the earth’s mantle in the direction of the centre of the earth. The averge temperature gradient near the surface is approximately: 0.03ºK/m or 30ºK/km.

11.1.3 地熱深度梯度

地熱溫度梯度之倒數， 11.1.3 Geothermal depth gradient The reciprocal

近地表之平均地熱深度梯度約

of geothermal temperature gradient. The

33m/ºK

mean value for geothermal depth gradient near the surface is approximately: 33m/ºk

11.1.4 地熱潛能

在一已知地點，將地殼中一 11.1.4 Geothermal potential The quantity of heat

定體積之部份冷却至一特定溫度（譬如

that can be released by cooling a given

100ºC）所釋放出之熱量。

volume component of the earth’s curst at a

（註）此語不可與地熱能潛力混淆。

known location down to a specified temperature (e.g. 100ºC). Note This term is not to be confused with geothermal energy potential. 1

11.1.5 地熱異常

地熱溫度梯度或熱流量與平 11.1.5 Geothermal anomaly conspicuous

均值有顯著偏差者。

deviation of geothermal temperature gradient or heat flow from average values.

11.1.6 低溫區域；微熱區域

溫度梯度低於 100 11.1.6 Low-temperature area: semi-thermal area

ºK/km 之具有地熱潛能區域。

Area of geothermal potential with temperature gradients less than 100ºK/km.

11.1.7 高溫區域；過熱區域

溫度梯度高於

11.1.7 High temperature area; hyper-thermal area

100ºK/km 之具有地熱潛能區域。

Area of geothermal potential with

（註）11.1.6 與 11.1.7 所定之區域分類在

temperature gradients greater than

有些國家並不被認定，而有些國家以

100ºK/km.

80ºK/km 為區分線。

Note The classification of areas as defined in 11.1.6 and 11.1.7 is not recognized in some countries, while in others the dividing line is taken as 80ºK/km.

11.2 地質名詞 11.2.1 岩漿

11.2 Geological Terms

地殼內融熔岩石。

11.2.1 Magma Mass of molten rock within the earth’s crust.

11.2.2 岩漿室（穴）

地殼中岩漿之包體。

11.2.2 Magma-chamber An in inclusion of magma in the earth’s crust.

11.2.3 火山岩

流到地表之岩漿（溢流岩、噴 11.2.3 Lave Magma that has flowed to the

出岩），從火山口噴出後最初為融熔狀態

surface of the earth, at first in the molten

而後逐漸固化。岩石種類從鹼性至酸性；

state but becoming solidified after eruption

固化之際因氣體逸散，故常呈多孔性，偶

from a vent (effusive rock, eruptive rock).

因急速冷却而呈玻璃質。

The rock ranges from basic to acid; when solidified it is generally vesicular due to the escape of gases during solidification and sometimes has a glassy appearance due to rapid cooling.

11.2.4 深成岩

在不同深度存在之熱岩體。地 11.2.4 Pluton Hot rock at varying depths. In

熱異常之情況下此岩體可能較接近地表。

cases of geothermal anomaly this rock may be relatively near to the surface.

11.2.5 噴氣孔

指噴出高於 100ºC 之氣體與蒸 11.2.5 Fumarole Hot spring or pool from which

汽之溫泉或池，該氣體與蒸汽來自活火山

gas and steam from active volcanoes and

及冷却之岩流。

from streams of cooling magma are vented at temperatures above 100ºC.

11.2.6 硫氣孔

指噴出含有高硫份氣體之溫泉 11.2.6 Solfatara Hot spring or pool venting

或池。 11.2.7 間歇泉

sulphur-rich gases. 指噴出蒸汽與熱水之溫泉；許 11.2.7 Geyser Hot spring that ejects steam and 2

多間歇泉均在一定之時間間隔下噴出。

hot water; many geysers erupt at regular

（參考 11.3.2）

intervals of time. (See also 11.3.2)

11.2.8 岩磐

指深成岩所形成廣大地層，多為 11.2.8 Batholith An extensive formation of

花崗岩質，該深成岩在融熔狀態下侵入地

plutonic rock mostly granitic, that has

殼，在未抵達地表前冷凝而成。岩磐乃深

intruded while in the molten state into the

成岩之特殊指標。

earth’s crust and has solidified there, without reaching the earth’s surface. Batholith is a term defining a particular manifestation of pluton.(See 11.2.4.)

11.2.9 熱乾岩

指地下具有高於平均溫度（地 11.2.9 Hot dry rock Rock that for the depth at

熱異常）之岩石，該岩因缺乏孔隙或裂縫

which it lies is at higher than average

而不包含水蒸汽。

temperatures (geothermal anomaly)and which due to lack of porosity or lack of fissures does not contain water or steam inclusions.

11.2.10 蓄水層

可滲透且含水之岩層。

11.2.10 Aquifer Formation of permeable, water-bearing rock.

11.3 地熱能之評估基準、產狀及礦床 11.3.1 地熱流體

11.3 Evaluation Criteria, Occurrence and Deposits of Geothermal Energy

指抽出或流出地殼之乾蒸

11.3.1 Geothermal fluid The dry steam, wet

氣、濕蒸汽或熱水以及溶解與附隨之物

steam or hot water, together with dissolved

質。

and entrained substances, conveyed or flowing out of the earth’s crust.

11.3.2 地熱蒸汽田；地熱蒸汽貯集層

在地下 11.3.2 Geothermal steam field: geothermal steam

構造中由於蒸汽之存在導致產生地熱異

reservoir The occurrence

常。該蒸汽因地層封閉之故無法或僅有微

underground structures that has been

量能够逸散。

generated as a result of geothermal

of steam in

anomalies but which, due to enclosing strata, cannot escape or can only escape in negligible quantities.(See also 11.2.7). 11.3.3 地熱熱水田；地熱熱水貯集層

蓄水層 11.3.3 Geothermal hot water field: geothermal

中存在之水，該水受周圍環境加熱，在某

hot water reservoir The occurrence of water

一高於飽和壓力之靜水壓下得以保持液

in an aquifer that is heated by the

態而無汽態形成。

surroundings and that is maintained under a hydrostatic pressure greater than the saturation pressure so that no steam phase forms.

11.3.4 熱水；地熱溫水貯集層

在某低於飽和 11.3.4 Thermal waters: geothermal warm water 3

蒸汽溫度與壓力下存在於地質構造中之

reservoir The occurrence in geological

溫水及熱水。

structures of warm and hot water at a temperature below that of saturated steam at the prevailing pressure.

11.3.5 水包體；地壓系統

被封閉於岩層之中 11.3.5 Water inclusions: geopressurised system

並保持於靜岩壓下之水。

Water locked in between layers of rock and maintained under lithostatic pressure.

11.3.6 熱熔岩

地質時間上最近之熔岩體，該 11.3.6 Hot lava Geologically recent lava-fields

岩具有可高達 1200ºC 之高溫。

with high rock temperatures, i.e. up to approximately 1200ºC.

11.4 術語 11.4.1 地熱發電站／廠；地熱供熱站／廠

11.4 Technology 地 11.4.1 Geothermal power station/plant:

熱發電站或發電廠可將地熱能轉換成電

geothermal heat station/plant A geothermal

能。地熱供熱站或廠僅提供地熱之熱能，

power station or plant converts geothermal

譬如用做暖房加熱與工業製程用熱。

energy into electrical energy. A geothermal

註：地熱流體之溫度決定其可能的應用方

heat station or plant makes geothermal

式，亦即：

energy available as heat only, e.g. for space

—80ºC 以下—暖房加熱。

heating and process heating.

—150ºC 以下—工業製程加熱以及／或者

Note The temperature of the geothermal

發電。

fluid determines its potential application,

—150ºC 以上—發電。

namely: up to 80ºC – space heating, up to 150ºC – process heating and/or electricity generation, over 150ºC – electricity generation.

11.4.2 單鑽孔技術

開發地熱能最簡單之系

11.4.2 Single bore-hole technology The simplest

統，自然產生之地熱流體可從一單鑽孔中

system for the exploitation of geothermal

產出，而在萃取其可用之能後，該流體被

energy, in which naturally occurring

排放於地表。（參考 11.4.4 之註）

geothermal fluids are produced from a single bore hole and, after extraction of the available energy, the fluids are discarded at the surface. (See note to 11.4.4.)

11.4.3 單鑽孔（同心管）技術；井下熱交換器 11.4.3 Single bore-hole (concentric pipe) 技術

利用一單鑽孔來開發地熱能之方

technology; down-hole heat-exchanger

法，該孔裝配雙管，一般為同心管，熱交

technology Process for exploiting the

換介質（水）從內管被注入地熱岩層，然

potential of geothermal energy with the use

後從外管回到地表；井下熱交換器技術為

of a single bore hole in which the bore hole

密閉系統。（參考 11.4.4 之註）

is fitted with twin pipes, generally 4

concentrically arranged, the heat-transfer medium (water) being fed to the geothermal rock formation through the inner pipe and returned to the surface through the outer pipe; in the case of the down-hole heat-exchanger technology, the system is a closed one. (See note to 11.4.4.) 11.4.4 雙（多）鑽孔技術

利用兩口（或多口）11.4.4 Dual (multi) bore-hole technology Process

鑽孔來開發地熱能的方法，此法中已冷却

for exploiting the potential of geothermal

的熱交換介質（水）透過一口以上之鑽井

energy with the use of two (or more) bore

被注回地熱岩層。

holes, in which the cooled heat-transfer

（註）鑽孔之數目與安排由做為熱傳介質

medium (water) is returned to the

之地熱流體之溫度與壓力條件以及其化

geothermal rock formation through at least

學成分決定。

one of the bore holes. Note The number and arrangement of bore holes employed are dependent on the temperature and pressure conditions and on the chemical composition of the geothermal fluid serving as heat-transfer medium.

11.4.5 熱岩技術

將一種熱交換介質（水）注 11.4.5 Hot rock technology A process of

入熱乾岩以萃取有用的地熱能之方法。

extracting useful geothermal energy by the injection of a heat-exchange medium (water) into hot dry rock.

11.4.6 液裂技術

利用液壓使岩層破裂之技

11.4.6 Hydraulic fracturing The fracturing of

術，有時伴隨支撐材料（譬如砂）之注入

rock formations by hydraulic pressure,

以保持液壓所導致裂縫之打開。（參考

sometimes accompanied by the injection of

11.5.2 與 5.7.5）

propping material (e.g. sand) to hold open the hydraulically induced fracture. (See also 11.5.2 and 5.7.5.)

11.5 增訂名詞 11.5.1 地熱流體雜質

11.5 Additional Terms

地熱流體中化學組合， 11.5.1 Impurities content of geothermal fluid

溶解成不溶解狀態之物質。

Substances in chemically combined,

（註）地熱流體雜質在開發一特殊地熱田

dissolved or undissolved state that are

時為可嚴重影響其經濟性之一因素。含有

contained in the geothermal fluid.

大量礦物之流體有特殊排放之危險，並且

Note The impurities content of the

對商業性電廠產生腐蝕影響。

geothermal fluid is a factor that may seriously affect the economics of exploiting a particular geothermal field. Fluids with a 5

high minerals content can involve special effluent risks and have corrosive effects on commercial plant. (See also 11.5.3.) 11.5.2 滲透率之增強法

目的為改善熱交換介 11.5.2 Enhancement of permeability Process

質流動條件之方法。（參考 11.4.6 與 5.7.5）

aimed at improving flow conditions for the heat-transfer medium. (See, for example, 11.4.6 and 5.7.5.)

11.5.3 回注

將萃取過熱能之水注回蓄水層謂 11.5.3 Re-injection The return of water to an

之，目的在於防止水中礦物產生之環境污

aquifer after the extraction of its thermal

染以及／或者保持穩定的地下壓力條件

energy, for prevention of environmental

與供應。其他來源之水亦可注入以保持穩

pollution due to the mineral content of the

定之供給。

water and/or for maintaining stable underground conditions of pressure and supply. Water from another source may also be injected for the latter purpose.

11.5.4 有毒／腐蝕性氣體

可能與地熱流體相 11.5.4 Toxic/corrosive gases Naturally occurring

伴而自然發生之氣體，該氣體具有腐蝕性

gases that may be associated with the

或毒性，如硫化氫、氯化氫、氟化氫、氨

geothermal fluid and that have corrosive or

等。

toxic characteristics, e.g. H2S,HC1, HF, NH3,etc.

11.5.5 鹽度

溶解於流體中之鹽份，常為地熱 11.5.5 Salinity Dissolved salt content of a fluid,

流體特性之一。 11.5.6 水文地質流

often a characteristic of geothermal fluids.

地下水之流動。地熱向上 11.5.6 Hydrogeological flow the movement of

流動乃因壓力以及／或者溫度差而產

underground waters. Geothermal flow arise

生，同時該地熱體流製造對流之熱傳。

as a result of pressure and/or temperature differences and they produce convective heat transfer.

風能

Wind Energy

9.1 物理名詞

9.1 Physical Terms

9.1.1 動力係數

軸所產生之機械動力與在特 9.1.1 Power coefficient The ratio of the

定環境同速通過掃動面積所構成之動力

mechanical power at the shaft to the power

比（見 9.1.17）。

constituted by a given ambient wind velocity across the swept area (see 9.1.17).

9.1.2 鄰近效應從某一部風力機量起，在某一 9.1.2 Proximity effect Effect whereby the power 特定距離之另一部或更多部之風力機之

of a wind turbine is diminished due to the

存在，而引起該部風力機之動力減弱的效

presence of one or more other wind

應。

turbines at a given distance as measured from the first turbine.

9.1.3 氣翼上昇

在葉片斷面上與相對風速方 9.1.3 Aerofoil lift The component of the resultant wind force on a blade section in a direction

向垂直方向上風合力之分力。

perpendicular to the direction of relative wind velocity. 9.1.4 柯若利士力

為坐標系內的一種力，係由 9.1.4 Coriolis force The force, within a moving

旋轉運動與線性運動之相互作用而產生

frame of reference, that results from the

的。

interaction of a rotational motion and a

（註）風力方面應使用如下定義：當風在

linear motion.

地球表面上某一高度移動至另一高度及

Note In the case of the wind, the following

產生切線和離心加速度時，為繼續保持或

definition applies: The force exerted by the

企圖保持其初期線速度所施的力。

wind in maintaining or attempting to maintain its initial linear velocity when being moved from one latitude to another on the surface of the earth and resulting in tangential and centrifugal acceleration.

9.1.5 推力葉片斷面上風合力之分力，其方向 9.1.5 Thrust The component of the resultant wind force on a blade section in the direction of

與葉片斷面之運方向相同。

movement of the blade section. 9.1.6 氣翼拖拉力

9.1.6 Aerofoil drag The component of resultant

葉片斷面上風合力之分

wind force on a blade section in the

力，其方向與相對風速之方向相同。

direction of relative wind velocity. 9.1.7 正交力

葉片斷面上風合力之分力，其方 9.1.7 Normal force The component of the resultant wind force on a blade section

向與葉片斷面位之方向垂直。

perpendicular to the blade section chord. 9.1.8 等風口

9.1.8 Isovent Line of constant average wind

等平均風速之線徑。

（註）當測定等風口時使用之標準狀況需 1

velocity.

Note The standard conditions applied when

加以註明。

determining the isovent must be specified. 9.1.9 貝茲法則對一理想風力機而言，轉子具 9.1.9 Betz’s Law For the case of an ideal wind 有一掃動面積A，在周遭風速V∞下之最

turbine rotor having a swept area A. the

大輸出動力理論值（見 9.1.17）為：

theoretical maximum power output with

8/27 ρAV∞³

ambient wind velocity V∞(see 9.1.17) is:

其中ρ為空氣密度。

8/7ρAV∞³

（註）空氣系統之有效動能（KE）為：

where ρ is the density of the air.

KE=1/2 ρAV∞³

Note The kinetic energy KE available in an

風力機軸產生之有用輸出動力與理論有

air stream is given by:

效動力KE之比例式為動力係數Cp（或效

KE=1/2ρAV∞³

率η）：

The ratio of the useful power output P at

Cp=

the wind turbine shaft to the theoretically

Cp =

available power KE is termed the power

coefficient cp(or efficiency η): Cp =

Cp之最大值為 16/27。

P KE

The maximum value of Cp is

9.1.10 風壓；速度壓

16 27

在某物定位置，於垂直 9.1.10 Wind pressure: velocity pressure The

於風向表面上測得之單位面積所承受之

force per unit area exerted by the wind at a

風力。

given location measured upon a surface perpendicular to the direction of the wind.

9.1.11 尖速比

葉片尖端之最大切線速度與週 9.1.11 Tip velocity ratio The ratio of the

遭風速之比值。

maximum tangential velocity of the blade

（註）此種比率之經驗可使用於不同種類

tip to the ambient wind velocity.

間風力機之比較。

Note Knowledge of this ratio enables comparisons to be made between different types of windmills.

9.1.12 貝茲效率

風力機軸之輸出動力與由貝 9.1.12 Betz’s efficiency The ratio of the power

茲法則（見 9.1.9）所計算而得之最大理

output at the wind turbine shaft to the

論有效功之比。

theoretical maximum power available as calculated according to Betz’s law (see 9.1.9).

9.1.13 截風面積

附於轉子上之旋轉物體於與 9.1.13 Swept area The projection on to a plane perpendicular to the direction of the

週遭風向垂直之平面上之投影。 2

ambient wind of the body of revolution described by the rotor. 9.1.14 啟動風速

對一特定風力機能够開始供 9.1.14 Cut-in wind velocity The wind speed

應有用的輸出軸動力時，此風力機葉片尖

referred to a specific blade-tip velocity in

端之速度。

the case of a specific turbine, at with the wind turbine starts supplying useful output power at the shaft.

9.1.15 啟斷風速

對一特定風力機而言，葉片 9.1.15 Cut-off wind velocity The wind speed,

端之速度達到此速度時，風力機停止產生

referred to a specific blade-tip velocity in

有用的輸出軸動力。

the case of a specific turbine, above which the wind turbine ceases to produce useful output power at the shaft.

9.1.16 最大承受風速；摺起速度

風力機上所 9.1.16 cut-out wind velocity: furling speed The

裝設之保護裝置能真正發生防止機器受

wind velocity at which the protective

到機械損害功同時之風速。

device fitted to a wind turbine is actuated to prevent mechanical damage to the machine.

9.1.17 周遭風速

在風力機前端而不受風力機 9.1.17 Ambient wind velocity The wind velocity in front of the wind turbine and not

擾亂之風速。

disturbed by it. 9.1.18 額定風速；最適合周遭風速

為一週遭 9.1.18 Rated wind speed: optimum ambient wind

風速，在此風速下風力機所掃動之單位面

velocity The ambient wind velocity at

積之輸出動力為最大。

which maximum power output is developed per unit area swept by the turbine rotor.

9.1.19 地轉風

單獨由壓力梯度和柯若利士力 9.1.19 Geostrophic wind Wind resulting solely from pressure gradients and Coriolis forces.

所產生的風。

9.2 術語

9.2 Technology

9.2.1 氣力發電機為一種風力機之轉子與發電 9.2.1 Aerogenerator An installation in which the 機結合的裝置。

rotor of a wind turbine is coupled to an

（註）氣力發電機可應用在需要中小量電

electric generator.

力之地方，特別是在偏遠地區。

Note Aerogenerators can have applications where low and medium power supply is required, particularly in remote locations.

9.2.2 風力機；風車一種將風能轉換成機械能 9.2.2 Wind turbine; windmill A device for 的裝置。

converting wind energy into mechanical

（註）風車應用於需要固定之電力或機械

energy.

動力之地方非常有利，但見 9.2.1 之氣力

Note Applications for windmills are

發電機。

predominantly those in which a local stationary source of mechanical or 3

electrical power is required; but see aerogenerators, 9.2.1. 9.2.3 葉片風力機轉子上之元件，其為風所驅 9.2.3 Blade The component of a wind turbine 動，藉著空氣動力而在轉子軸上產生有用

rotor that is driven by the wind, thus

之轉矩。

producing a useful torque at the rotor shaft

（註）帆及翼板為經常用來描述葉片特殊

by aerodynamic forces.

型式的名詞。

Note The terms vane and sail are often employed to describe specific types of blade.

9.2.4 葉片截面半徑

於垂直於轉動軸之平面 9.2.4 Radius of a blade section The distance

上測得之特殊葉片部份之氣體動力學中

between the aerodynamic centre of the

心與轉動軸之距離。

particular blade section and the axis of

（註）氣體動力學中心與幾何中心經常是

rotation, measured in the plane

相同的。

perpendicular to the axis of rotation. Note The aerodynamic centre and geometric centre are frequently the same.

9.2.5 葉尖半徑；葉半徑於垂直於轉動軸之平 9.2.5 Tip radius; blade radius Distance between 面上測得葉片部份尖端之中心與轉動軸

the centre of the blade section at the tip and

之距離。

the axis of rotation, measured in the plane perpendicular to the axis of rotation.

9.2.6 VAWT 之高直徑比葉片在轉軸上之垂 9.2.6 Height diameter ratio of a VAWT The ratio of the projection of a blade perpendicularly

直投影與二倍之葉片半徑之比。

on to the axis of rotation to twice the blade or tip radius. 9.2.7 打蛋形轉子；打蛋形風力機

具有垂直或 9.2.7 Darrieus rotor; Darrieus wind turbine A

交叉式風軸之轉子或風力機，而軸上通常

rotor or turbine with a vertical, or cross

裝有二片或三片固定距低固性之氣翼葉

wind, axis usually incorporating two or

片。

three fixed pitch aerofoil blades of low solidity.

9.2.8 桶形轉子；桶形風力機通常為由二個偏 9.2.8 Savonius rotor; Savonius wind turbine A 位半圓筒狀葉片或帆組成繞著垂直或交

rotor or turbine usually comprising two

叉式風軸轉動之轉子或風力機。

offset semi-cylindrical blades or vanes rotating about a vertical or cross wind axis.

9.2.9 固性葉片所覆蓋之面積與截風面積（見 9.2.9 Solidity The ratio of the area covered by 9.1.13）之比，或葉片之大小與整個轉子

blading to the swept area (see 9.1.13), or

大小之比。

the ratio of the size of blading to the overall

（註）上述為一般性的定義，若考慮某一

rotor size.

形式之風力機宜有精確的定義。

Note The above is a generalised definition. 4

More precise definitions would have to be specific to the type of wind machine under consideration. 9.2.10 桅牽索／擴大式轉子或風力機

裝置來 9.2.10 Shrouded/augmented rotors or turbines

用以直接將空氣人工化流通過截風面積

Rotors of wind turbines equipped with

之風力機轉子。

means to direct the air-stream artificially across the swept area.

9.2.11 垂直軸風力（VAWT）

具有垂直式或 9.2.11 Vertical axis wind turbine (VAWT) A

交叉式風軸之風力機或轉子，即打蛋形或

wind turbine or rotor with a vertical, or

桶形者。

cross wind, axis, e.g. Darrieus or Savonius types.

9.2.12 水平軸式風力機（HAWT）

具有水平 9.2.12 Horizontal axis wind turbine (HAWT) A wind turbine or rotor with a horizontal axis,

軸之風力機或轉子，即螺旋槳式。

e.g. an airscrew. 9.2.13 轉子尾流

風力機後面之區域，與風向 9.2.13 Rotor wake The zone behind the wind

有關，在此區域內之風速將乃風力機所擾

turbine, in relation to wind direction, in

亂。

which the wind turbine has disturbed the ambient wind velocity.

核動力技術

Nuclear Power Technology

4.1 基本名詞

4.1 Basic Terms

4.1.1 核動力廠；核能電廠使用動力反應器產 4.1.1 Nuclear power station A power station that employs one or more power reactors to

生電能或熱能的動力廠。

generate electric or thermal energy. 4.1.2 核反應器

能維持且控制核分裂鏈反應 4.1.2 Nuclear reactor A device in which a

自行持續進行的裝置，本名詞有時亦適用

self-sustaining nuclear fission chain

於能產生且控制核熔合反應的裝置（熔合

reaction can be maintained and controlled

反應）。「核反應」亦稱「反應」或「堆」。

(fission reactor). The term is sometimes applied to a device in which a nuclear fusion reaction can be produced and controlled (fusion reactor). (Also called reactor or pile.)

4.1.3 動力反應器

主要目的在於產生能量的 4.1.3 Power reactor A reactor whose primary

反應器。此類反應器包括（A）電力反應

purpose is to produce energy. Reactors in

器；（B）處理熱用反應器；（C）推進

this class include; (a) electric power

反應器。

reactors; (b) processheat reactors; and (c) propulsion reactors.

4.1.4 熱中子反應器

主要由熱中子（亦稱慢中 4.1.4 Thermal reactor A reactor in which fission is induced predominantly by thermal

子）引發核分裂的反應器。

neutrons. 4.1.5 均質反應器

4.1.5 Homogeneous reactor A reactor in which

核心不同構成材料的布

置，可假設係均勻分布，足以準確描述其

the core materials are distributed in such a

中子特性的反應器。

manner that its neutron characteristics can be accurately described by the assumption of a homogeneous distribution of the materials throughout the core.

4.1.6 混質反應器

核心不同構成材料的分隔 4.1.6 Heterogeneous reactor A reactor in which

布置情形已達到某一程度，若假設其均勻

the core materials are segregated to such an

分布，則不能準確描述其中子特性的反應

extent that its neutron characteristics cannot

器。

be accurately described by the assumption of homogeneous distribution of the materials throughout the core.

4.1.7 快中子反應器

主要由快中子引發核分 4.1.7 Fast reactor A reactor in which fission is

裂的反應器。

induced predominantly by fast neutrons. Also called fast neutron reactor.

4.1.8 孳生反應器；孳生器

可分裂材料的生產 4.1.8 Breeder reactor; breeder A reactor which 1

量多於消耗的反應器，亦就是轉化比大於

produces more fissile material than it

1 的反應器。

consumes, i.e. has conversion ratio greater than unity.

4.1.9 核燃料

含有可分裂核種能在反應器中 4.1.9 Nuclear fuel A substance containing one or

維持核分裂鏈反應的物質，亦包括含有可

more fissile nuclides capable of

孕核種能轉化為可分裂核種的物質。

maintaining a chain reaction in a reactor; also a substance containing one or more fertile nuclides that can be transmuted into such fissile nuclides.

4.1.10 分裂產物

核分裂後產生的核種，或再 4.1.10 Fission products Nuclides produced either by fission or by the subsequent radioactive

由核種經放射性衰變後產生的核種。

decay of the nuclides thus formed. 4.1.11 放射性

某些核種具有下列現象之一的 4.1.11 Radioactivity The property of certain

特性：（1）從其原子核自發放出粒子或

nuclides of spontaneously emitting

加馬輻射的現象；（2）其原子核具有自

particles, including gamma radiation, from

發分裂的現象；或（3）其原子核在捕獲

their nucleus, of undergoing spontaneous

軌道電子後放出 X 輻射的現象。

fission or of emitting X radiation following orbital electron capture by their nucleus.

4.1.12 源物料；饋料（英國名詞）天然鈾（含 4.1.12 Source material; feed material (UK) 有鈾各種天然同位素的混合物）；235 同

Uranium containing the mixture of isotopes

位素耗乏後的鈾；釷；或以金屬、合金、

occurring in nature; uranium depleted in the

化合物、或濃縮物形態的上述各物料之任

isotope 235; thorium; any of theforegoing

何組合。

in the form of metal, alloy, chemical compound, or concentrate.

4.1.13 特種可分裂材料；特種核料

鈽 239； 4.1.13 Special fissionable material; special

鈾 233；含有濃化 235 或 233 同位素的鈾；

nuclear material Plutonium-239;

含有一種或多種上列成分之任何材料；

uranium-233; uranium enriched in the

「特種可分裂材料」一詞不包括源物料。

isotopes 235 or 233; any material

（註）含有「濃化 235 或 233 同位素的鈾」

containing one or more of the foregoing;

係指鈾中含有 235 或 233 同位素，或兩者

but the term “special fissionable material ”

都有，這些同位素的含量總和與 238 同位

does not include source material.

素含量的豐度比，較天然鈾中 235 同位素

Note. The term “uranium enriched in the

與 238 同位素的比例為高。

isotopes 235 or 233”means uranium containing the isotopes 235 or 233 or both in an amount such that the abundance ratio of the sum of these isotopes to the isotope 238 is greater than the ratio of the isotope 235 to the isotope 238 occurring in nature. 2

4.1.14 燃料存量

按規範投資於一反應器，一 4.1.14 Fuel inventory The total amount of

羣反應器，或一整個燃料循環的核燃料總

nuclear fuel invested in a reactor, a group

量。

of reactors, or an entire fuel cycle, according to specification.

4.1.15 可分裂材料存量

按規範投資於一反應 4.1.15 Fissile material inventory The total

器，一羣反應器，或一整個燃料循環的可

amount of fissile material invested in a

分裂材料總量。

reactor, a group of reactors or an entire fuel cycle, according to specification.

4.1.16 燃料循環

核燃料從生產、製造、使用、4.1.16 Fuel cycle The sequence of steps, such as

用過燃料中未耗盡的可分裂材料之再處

utilisation, reprocessing, refabrication and

理回收、再製造、以至再放在反應器中使

eventual re-utilisation in reactors, through

用等一系列程序。

which nuclear fuel may pass.

4.1.17 核分裂

一個重原子核分裂為質量相差 4.1.17 Nuclear fission The division of a heavy

不遠的兩個較小原子核（或偶而分裂為兩

nucleus into tow (or, rarely, more) parts

個以上）通常伴隨著放出中子與伽馬輻

with masses of equal order of magnitude,

射。

usually accompanied by the emission of neutrons and gamma radiation.

4.1.18 分裂能

4.1.18 Fission energy The energy released when

原子發生核分裂時釋放的能

an atom is split.

量。 4.1.19 熱中子

與其所存在的介質達到熱平衡 4.1.19 Thermal neutrons Neutrons in thermal equilibrium with the medium in which they

的中子。

exist. 4.1.20 快中子

動能超過某一定值的中子，在 4.1.20 Fast neutrons Neutrons of kinetic energy

反應器物理中，此值通常選定為 0.1 百萬

greater than some specified value. In

電子伏。

reactor physics the value is frequently chosen to be 0.1 MeV.

4.1.21 分裂中子

在核分裂過程中獲得能量的 4.1.21 Fission neutrons Prompt and delayed neutrons originating in the fission process

瞬發中子與遲延中子。

that have retained their original energy. 4.1.22 瞬發中子

4.1.22

同時伴隨核分裂產生的中

Prompt neutrons Neutrons

accompanying the fission process without

子。

measurable delay. 4.1.23 遲延中子

在核分裂後，經可量度時間 4.1.23 Delayed neutrons Neutrons resulting from

的遲延才放出的中子；這些中子係因分裂

fission which are emitted with a measurable

產物的放射性衰變而放出，或因某些核種

time delay due to the radioactive

受核分裂產生加馬輻射的照射而放出。

disintegration of fission products or which are formed late such as photoneutrons.

4.1.24 臨界狀態

核分裂鏈反應使核分裂能維 4.1.24 Criticality The condition of being critical. 3

持自行持續穩定進行的狀態。 4.1.25 核鏈反應

引發核反應的必要媒介（例 4.1.25 Nuclear chain reaction A series of nuclear

如中子）為核反應本身所產生，因而促發

reactions in which one of the agents

一系列連續進行的相同核反應。一個核反

necessary to the series is itself produced by

應直接引發次一代核反應的平均數目，隨

the same reactions Depending on whether

著其小於 1，等於 1，或大於 1 的情況，

the number of reactions directly caused by

此一系列的核鏈反應遂成為收歛（次臨

one reaction is on average less than, equal

界）的，自行持續進行（臨界）的，或發

to, or greater than, unity, the chain reaction

散（超臨界）的。

is convergent (subcritical), selfsustained (critical), or divergent (supercritical).

4.1.26 緩和

中子與某核種碰撞後，僅有小部 4.1.26 Moderation The reduction of the neutron

份中子被捕獲，而絕大部分中子均因散射

energy by scattering without appreciable

而使中子能量減低的現象。

capture.

4.1.27 臨界質量

可分裂材料或具有某一特定 4.1.27 Critical mass The minimum mass of fissile

濃化度之可分裂材料元件，在某一特定幾

material or of an element having a specified

何布置及材料組合的環境下，能維持一臨

degree of enrichment in fissile material,

界鏈反應的最低質量。

with a specified geometrical arrangement, material composition and environment, that can sustain a critical chain reaction.

4.1.28 增殖因數；有效增殖因數同一在一時段 4.1.28 Multiplication factor; effective 內由核分裂產生的中子總數與

multiplication factor The ratio, k,of the

時段內

經吸收及滲漏而損失的中子總數之比率

total number of neutrons produced during a

（k）。

time interval to the total number of

（註）「增殖因數」亦稱「有效增殖因數」，

neutrons lost by absorption and leakage

以與「無限（介質）增殖因數」有所分別。

during the same interval. Note. The “multiplication factor” is also termed the “effective multiplication factor” to differentiate it from the “ infinite multiplication factor”.

4.1.29 臨界

有效增殖因數等於 1 的狀態。

4.1.29 Critical A medium is critical when it has an effective multiplication factor equal to unity.

4.1.30 超臨界

有效增殖因數大於 1 的狀態。 4.1.30 Supercritical A medium is supercritical when its effective multiplication factor is greater than unity.

4.1.31 次臨界

有效增殖因數小於 1 的狀態。 4.1.31 Subcritical A medium is subcritical when its effective multiplication factors is less than unity. 4

4.1.32 孳生比

大於 1 的轉化比。

4.1.32 Breeding ratio The conversion ratio when it is greater than unity.

4.1.33 轉化比

由可孕材料轉化為可分裂核種 4.1.33 Conversion ratio The ratio of the number

的數目與同一時間內可分裂核種消耗數

of fissile nuclei produced from fertile

目之比。

material to the number of fissile nuclei consumed during the same period of time.

4.1.34 倍增時間

4.1.34 Doubling time

（1）一孳生反應器或一羣孳生反應器的

1. For the fuel inventory of an entire fuel

一整個燃料循環之燃料存量內，可分

cycle of a breeder reactor or group of

裂核種的數量因孳生而增加一倍所

breeder reactors, the time required for the

需要的時間。

amount of fissile nuclides to be doubled by

（2）某一孳生反應器之燃料裝置內，可

breeding;

分裂核種的原始數量由於孳生而增

2. For a fuel charge in a given breeder

加一倍所需要的時間。

reactor, the time required for the initial amount of fissile nuclides to be doubled by breeding.

4.1.35 反應度

表示核鏈反應介質偏離臨界狀 4.1.35 Reactivity The parameter, ρ, giving the

態之程度，通常以參變數 p 代表之，其定

deviation from criticality of a

義可列如下式：

nuclear-chain-reacting medium. It is

k-1

defined as follows:

式 p=反應度 k=增殖因數

k-1 k

where ρ=reactivity and k = multiplication factor.

4.1.36 核子安全

避免工廠情況或運轉情況由 4.1.36 Nuclear safety The prevention of plant

於放射性污染，游離輻射，或其他型式的

conditions or operating conditions that

能量釋放，危害及人或物的防止措施。

could lead to the endangering of persons or objects by radioactive contamination, ionizing radiation or other release of energy.

4.2 核燃料，製造與再處理 4.2.1 天然鈾

4.2 Nuclear Fuels, Manufacture and Reprocessing

含有天然存在的各種鈾同位素 4.2.1 Natural uranium Uranium with the naturally occurring mixture of isotopes.

混合物之鈾。 4.2.2 濃化鈾

鈾中含有可分裂同位素鈾 235 的 4.2.2 Enriched uranium Uranium in which the

含量百分比，經增加至高於其天然鈾中的

percentage of the fissionable isotope,

含量。

uranium-235, has been increased above that 5

contained in natural uranium. 4.2.3 可孕

核種在吸收中子之後能直接或間 4.2.3 Fertile A nuclide is deemed to be fertile

接地轉變為可分裂核種者，即視為「可

when it is capable of being transformed,

孕」。

directly or indirectly, into a fissile nuclide by neutron capture.

4.2.4 可孕材料核種在吸收中子之後，能直接 4.2.4 Fertile material Isotopes capable of being 或間接地迅速轉變為可分裂材料之同位

readily transformed, directly or indirectly,

素，尤其是鈾 238 與釷 232；可孕材料有

into fissionable material by the absorption

時亦稱為源物料或孳生器材料。

of neutrons, particularly uranium-238 and thorium-232; sometimes called source material or breeder material.

4.2.5 濃化

4.2.5 Enrichment The fraction of atoms of a

同一元素的各種同位素混合物

中，某一特定同位素的含量百分比，超過

specified isotope in a mixture of isotopes of

其天然混合物中的含量。

the same element when this fraction exceeds that in the naturally occurring mixture.

4.2.6 濃化程序

使一元素中某一特定同位素 4.2.6 Enrichment process Any process by which

的含量百分比增加之程序，已確認的鈾濃

the content of a specified isotope in an

化程序包括：氣體擴散法、氣體離心法、

element is increased. The following are,

噴嘴分離法。

inter alia, recognized uranium enrichment processes; gas diffusion, gas centrifuging, nozzle separation.

4.2.7 濃化燃料

核燃料的鈾含量內，鈾 233 與 4.2.7 Enriched fuel Nuclear fuel containing

鈾 235 同位素的總數量與 238 同位素的豐

uranium in which the uranium-233 and

度比，較天然鈾中 235 與 238 同位素的豐

uranium-235 isotopes are present in amount

度比為高；或核燃料的鈾含量內曾添加入

such that the abundance ratio of the sum of

化學性質不同的可分裂核種。

these isotopes to the isotope 238 is greater than the ratio of the isotope 236 to the isotope 238 occurring in nature, or to which chemically different fissile nuclides have been added.

4.2.8 燃料再處理

核燃料在反應器內使用過 4.2.8 Fuel reprocessing The processing of nuclear

後的處理，以移去分裂產物，並回收可分

fuel after its use in a reactor, to remove

裂與可孕材料。

fission products and recover fissile and fertile material.

4.2.9 耗乏鈾

鈾中所含易分裂的 235 同位素含 4.2.9 Depleted uranium Uranium having less than

量，比天然鈾的含量為低；例如濃化廠或

the natural content of the easily fissionable

某些反應器的殘渣。

uranium-235, e.g. the residue from an 6

enrichment plant or some reactors. 4.2.10 鈽回收

照射過燃料的再處理過程中鈽 4.2.10 Plutonium recovery The recovery of plutonium in the reprocessing or irradiated

的回收。

fuel. 4.2.11 鈽再循環

鈽經回收後再放入反應器內 4.2.11 Plutonium recycling The re-use of recovered plutonium in reactors.

使用。 4.2.12 可分裂材料；易分裂材料

受慢中子撞 4.2.12 Fissile material; fissionable material A

擊後，其原子核易於生分裂的核種；例如

nuclide readily fissioned by slow neutrons,

鈾 235，鈾 233，鈽 239，鈽 241。

for example, uranium-235, uranium-233, plutonium-239, plutonium-241.

4.3 動力反應器，主件與附件 4.3.1 壓力管反應器

4.3 Power Reactors, Main and Auxiliary Components

燃料組件與冷却劑皆分 4.3.1 Pressure tube reactor A reactor whose fuel

布於許多壓力管內之反應器，這些管子足

assemblies and coolant are confined in

以承受冷却劑的壓力。

tubes that withstand the pressure of the coolant.

4.3.2 沸水反應器（BWR）使用水為冷却劑與 4.3.2 Boiling water reactor (BWR) A reactor in 緩和劑，並且讓水在核心內沸騰的反應

which water is used as coolant and

器。對動力反應器而論，在反應器壓力容

moderator and allowed to boil in the core.

器內產生的略帶放射性蒸汽，係直接通至

In the case of a power reactor, the steam

汽輪發電機。沸水反應器需要採用濃化燃

produced in the reactor vessel can be

料。

supplied directly to a turbo-alternator, but it will be slightly radioactive. It requires enriched fuel.

4.3.3 壓水反應器（PWR）用水為冷却劑與緩 4.3.3 Pressurised water reactor (PWR) A reactor 和劑，並使水在高壓力之下以阻止其沸

in which the water coolant and moderator is

騰，在高溫之下仍能維持液態的反應器。

kept at a high pressure to prevent it readily

對動力反應器而論，供應汽輪發電機的蒸

boiling and hence to keep it liquid. In the

汽，係間接由熱交換器（蒸汽發生器）產

case of a power reactor, steam produced by

生。壓水反應器需要用濃化燃料。

heat exchange with the coolant is supplied to a turbo-alternator. It requires enriched fuel.

4.3.4 氣冷反應器（GCR）以氣體為冷却劑，4.3.4 Gas-cooled reactor (GCR) A reactor in 並以石墨為緩和劑的反應器。對動力反應

which gas is used as coolant and graphite as

器而論，供應汽輪發電機的蒸汽，係間接

moderator. In the case of a power reactor,

由熱交換器產生。鎂鋁鈹合金（Magnox）

steam produced by heat exchange with the

型氣冷反應器採用天然鈾為燃料，至於進

coolant gas is supplied to a turbo-alternator.

步型氣冷反應器（AGR）與高溫氣冷反應

The gas-cooled reactor, sometimes referred

器（HTGR），則均需要採用濃化燃料。

to as the Magnox type, uses natural uranium; the Advanced gas-cooled reactor (AGR) and the High-temperature gas-cooled reactor (HTGR) require enriched fuel.

4.3.5 重水反應器（HWR）使用重水為緩和劑 4.3.5 Heavy-water reactor (HWR) A reactor that 的反應器。在「重水緩和，氣體冷却反應

uses heavy water as its moderator. The

器」（HWGCR）中，冷却劑為氣體；在

coolant may be gas as in the

「重水緩和，沸騰水冷却反應器」

“Heavy-water-moderated, gas-cooled

（HWLWR）或「產汽重水反應器」

reactor”(HWGCR), light water as in the

（SGHWR）中，冷却劑為輕水；在「加

“Heavy-water-moderated, boiling

壓重水緩和與冷却反應器」（PHWR）中，

light-water-cooled reactor”(HWLWR) or

以重水為冷却劑。對動力反應器而論，供

“Steam-generating heavy-water

應汽輪發電機的蒸汽，有的重水反應器係

reactor”(SGHWR), or heavy-water as in the

直接在反應器壓力容器內產生，有的則係

“Pressurised heavy-water-moderated and

間接由熱交換器產生。重水反應器有的只

cooled reactor ”(PHWR). In the case of a

要採用天然鈾為燃料，有的則需要採用濃

power reactor, steam produced in the

化鈾為燃料，隨其型式而異。

reactor vessel or by heat exchange with the coolant is supplied to a turbo-generator. According to the type of plant, natural uranium or enriched fuel are required.

4.3.6 高溫反應器（HTR 或 HTGR）

採用稀 4.3.6 High-temperature reactor (HTR) (HTGR) A

有氣體為冷却劑且核心係用陶瓷材料之

reactor that by the use of noble gases as

反應器。反應器的冷却劑出口可在高溫下

reactor coolant and by the use of ceramic

運轉。通常以石墨為緩和劑，且需要採用

materials in the reactor core can be

濃化燃料。

operated with high coolant exit temperatures. Graphite is employed as moderator and the reactor requires enriched fuel.

4.3.7 鈉冷却反應器

採用液態納為冷却劑之 4.3.7 Sodium-cooled reactor A nuclear reactor that uses liquid sodium as coolant.

反應器。 4.3.8 輕水反應器（LWR）

以純淨的常用水 4.3.8 Light-water reactor (LWR) A nuclear

或蒸汽與水的混合體為冷却劑之反應

reactor in which ordinary water, as

器。為與重水有所分別，故稱常用水為輕

distinguished from heavy-water, or a

水。沸水反應器（BWR）與壓水反應器

steam/water mixture is used as reactor

（PWR）均屬輕水反應器的一例。

coolant and moderator. The BWR and PWR are examples of light water reactors.

4.3.9 主冷却劑迴路

主冷却劑的循環流動系 4.3.9 Primary coolant circuit A system for 8

統，用以抽取主熱源（例如反應器核心或

circulating a primary coolant that serves to

圍包）產生的熱量。

withdraw heat from a primary heat source, e.g. from a reactor core or blanket.

4.3.10 二次冷却劑迴路

二次冷却劑的循環流 4.3.10 Secondary coolant circuit A system for

動系統，用以抽取主冷却劑迴路的熱量。

circulating a secondary coolant that serves to withdraw heat from the primary coolant circuit.

4.3.11 反應器壓力容器

用以承受實際運轉壓 4.3.11 Reactor pressure vessel A container,

力，並裝放反應器核心與冷却劑的容器。

designed to withstand a substantial operating pressure, housing the reactor core and reactor coolant.

4.3.12 反應器核心

反應器內含有可分裂材料 4.3.12 Reactor core That region of a reactor that contains the fissile material and is designed

且容納核分裂鏈反應進行的區域。

to accommodate the nuclear fission chain reaction. 4.3.13 反射體

4.3.13 Reflector 1. Part of a reactor placed adjacent to the

（1）反應器內放置於核心外圍附近的物體，以便將逃逸的中子散射回核心

core of the reactor or to another

內。

nuclear-chain-reacting medium to scatter some of the escaping neutrons back into the

（2）將入射的輻射反射出去的材料或物

core or medium;

體。

2. A material or a body of material that reflects incident radiation. 4.3.14 燃料元件

4.3.14 Fuel element The smallest, structurally

反應器中以燃料為主要成

分，而且在結構上為最小的分立部分。燃

discrete part of a reactor which has fuel as

料棒、燃料丸、燃料錠均為燃料元件特有

its principal constituent. Rods, pellets and

的形狀。

slugs are characteristic forms of fuel element.

4.3.15 燃料組件

一羣燃料元件的組合體，在 4.3.15 Fuel assembly A grouping of fuel

反應器核心裝放或卸載燃料時仍保持一

elements which is not taken apart during

整體而不將其折散者。

the charging and discharging of a reactor core.

4.3.16 緊急冷却系統

反應器正常冷却系統失 4.3.16 Emergency cooling system A system that

效（例如，主冷却劑流失）時，用以移除

in the event of failure of the normal reactor

反應器停機後餘熱的冷却系統。

cooling system, e.g. loss of primary coolant, removes the after-heat from the reactor.

4.3.17 燃料冷却裝置；燃料冷却池

充滿冷却 4.3.17 Fuel cooling installation; cooling pond 9

媒體（例如水或鈉）的大型容器，用以安

(UK) A large container or cell filled with a

放用過或已照射過的材料，尤其是自反應

cooling medium, e.g. water or sodium, in

器內提出的用過燃料，以讓其放射性逐漸

which spent irradiated material, particularly

滖減。

spent nuclear fuel from reactors, is set aside until its activity has decreased to a desired level.

4.3.18 圍阻體噴水系統

降低分裂產物在反應 4.3.18 Dousing system; containment spray

器圍阻體內的濃度，因而在嚴重冷却劑流

system A system that reduces the fission

失事件中可使圍阻體建築物（包封廠房）

product concentration in the reactor

內部溫度與壓力減低的系統。

containment and thus contributes to lowering temperature and pressure in the building in the event of severe coolant losses.

4.3.19 核心注水系統

在反應器正常冷却系統 4.3.19 Core flooding system An emergency

失效（例如，主冷却劑流失）時，注水入

cooling system that in the event of failure

核心以移除反應器餘熱的緊急冷却系統。

of the normal reactor cooling system, e.g. loss of primary coolant, removes the after-heat by flooding the reactor core.

4.3.20 核心噴水系統

在反應器正常冷却系統 4.3.20 Core spray system An emergency cooling

失效（例如，主冷却劑流失）時，向核心

system that in the event of failure of the

噴水以移除反應器餘熱的緊急冷却系統。

normal reactor cooling system, e.g. loss of primary coolant, removes the after-heat by spraying the reactor core.

4.3.21 燃料裝換機

將燃料組件或其他核心零 4.3.21 Fuel charging machine; refuelling

件裝放入核心內，或自核心內移出的設

machine Equipment for placing in the

備。

reactor core or removing from the reactor core fuel assemblies and other core components, and for their associated transport and handing.

4.3.22 硼酸系統

調配、饋送與回收硼酸的系 4.3.22 Boric acid system A system for preparing,

統；此系統的功用在於控制並調節反應器

feeding and recovering boric acid; it serves

冷却劑的硼酸濃度。

for controlled modification of the boric acid concentration in the reactor coolant.

4.3.23 反應器圍阻體

完全圍繞反應器周圍， 4.3.23 Reactor containment A pressure resistant

且可承受壓力的包封圍阻系統，即使在反

containing system entirely surrounding a

應器事故情況下，其設計仍可防止超出許

nuclear reactor and designed to prevent the

可數量的放射性物質洩放到控制區之外。

release, even under the conditions of a reactor accident, of unacceptable quantities

of radioactive material beyond a controlled zone. 4.3.24 緩和劑

不會大量捕獲中子，而可由碰 4.3.24 Moderator A material used to reduce neutron energy by scattering without

撞散射以減低中子能量的材料。

appreciable capture. 4.3.25 反應器冷却劑

流動通過反應器核心或 4.3.25 Reactor coolant A liquid or gas which is

圍包用以移除熱量的液體或氣體。參閱

circulated through or about the core or

「主冷却劑」。

blanket of a reactor to remove heat. (See also Primary coolant).

4.3.26 主冷却劑

從主熱源（例如反應器核心 4.3.26 Primary coolant A coolant used to remove heat from a primary source, such as a

或孳生器圍包）移除熱量之冷却劑。

reactor core or breeding blanket. 4.3.27 二次冷却劑

4.3.27 Secondary coolant A coolant used to

用以移除主冷却劑迴路

remove heat from the primary coolant

熱量之冷却劑。

circuit. 4.3.28 反應器保護；反應器保護系統；反應器 4.3.28 Reactor protection; reactor protection 安全系統

system; reactor safety system A system that

經由各種儀器收集反應器安

全上甚具重要性的運轉變動情況，並能促

receives information from the various

使某一種或某幾種安全措施自動動作以

instruments that check the levels of the

維持反應器在某一限制範圍內運轉的系

operating variables essential to reactor

統。

security and is able to set in motion one or more safety measures automatically, so as to keep the operation of the reactor within certain limits.

4.3.29 排氣淨化系統；空氣過濾系統

核能電 4.3.29 Air discharge purification system; air

廠控制區空氣中放射性雜物的移除設備。

filtration system Equipment for removing radioactive impurities from the air in the controlled area of nuclear plants.

4.3.30 屏蔽

使進入某一區域的輻射強度減低 4.3.30 Shield Protective material intended to reduce the intensity of radiation entering a

之材料。

region. 4.3.31 孳生器元件

以可孕材料為主要成分的 4.3.31 Breeder element The smallest structurally discrete part of a reactor which has fertile

反應器內結構上最小的分立部分。

material as its principal constituent. 4.3.32 孳生器組件

4.3.32 Breeder assembly; breeder element

一羣孳生器組件的組合

體，在反應器核心的裝放與卸載時仍維持

assembly A grouping of breeder elements

一整體而不將其拆散者。

which is not taken apart during the charging and discharging of a reactor core. 11

4.3.33 圍包

放置於核心周圍或核心內部的可 4.3.33 Blanket A region of fertile material placed

孕材料區；其目的在使可孕材料轉化為可

around or within a reactor core for the

分裂核種。廣義而言「圍包」一詞可用以

purpose of conversion. By extension the

表示放置目的在於使「非可孕材料」發生

term “blanket” may be used when the

轉變的情形。

purpose is transformation of non-fertile material.

4.3.34 可燃性毒素

故意放置於反應器內的一 4.3.34 Burnable poison A neutron absorber (or

種（中子）毒素，或稱「中子吸收劑」，

poison) purposely included in a reactor

由其逐漸燃耗以補償反應度因燃料消耗

which by its progressive burnup helps to

而逐漸降低的情形。

compensate for loss of reactivity as the nuclear fuel in the reactor is consumed.

4.3.35 反應器控制系統

用以控制反應器每秒 4.3.35 Reactor control system Equipment for

鐘核分裂反應的數目，或用以調節反應

varying the reaction rate in a reactor or

度，使反應器能達到或維持某一運轉狀態

adjusting reactivity to achieve or maintain a

的設備。

desired state of operation.

4.3.36 中子吸收劑

組成反應器的一項零件， 4.3.36 Neutron absorber An object, incorporated

中子與其相互作用後幾全為其吸收捕獲

as a component of a reactor, with which

而不再產生或釋放自由中子的物料。

neutrons interact significantly or predominantly by reactions resulting in their disappearance as free particles without production of other neutrons.

4.3.37 控制組件；控制元件

可在反應器內移 4.3.37 Control member; control element A

動的一種組件，其本質在影響反應度，用

movable part of a reactor which itself

以控制反應器。控制棒為棒狀的控制組

affects reactivity and is used for reactor

件。

control. A “control rod” is a control member in the form of a rod.

4.3.38 安全組件；安全元件

單獨動作或與其 4.3.38 Safety member; safety element A control

他控制組件聯合動件，提供負反應度的儲

member which singly or in concert with

備量，以達到反應器緊急停機之控制組

others provides a reserve of negative

件。

reactivity for the purpose of emergency shutdown of a reactor. A “safety rod” is a safety member in which the control member is in the form of a rod.

4.4 動力反應器運轉參數 4.4.1 燃耗

4.4 Operating Parameters of Power Reactors

反應器運轉中經誘發變化的原子 4.4.1 Burnup Induced nuclear transformation of

核數目，此名詞適用於燃料或其他材料。

atoms during reactor operation. The term may be applied to fuel or other materials.

4.4.2 燃耗比度；燃料照射度核燃料釋放的總 4.4.2 Specific burnup; fuel irradiation level The 能量除以核燃料原始質量後，所得之商，

quotient of the total energy released by a

即核燃料每單位質量所釋放出的能量，通

nuclear fuel and the initial mass of the

常以百萬瓦日／公噸為單位表示之。

nuclear fuel. It is commonly expressed in megawatt-days per tonne.

4.4.3 停機反應度

反應器按正常運轉步驟降 4.4.3 Shutdown reactivity The reactivity of the

低至次臨界狀態的反應度；停機反應度總

reactor when it has been reduced to the

是負值。

sub-critical state by normal operating procedures; shutdown reactivity is always negative.

4.4.4 反應度變值

更動反應器內某一零件的 4.4.4 Reactivity worth The change in reactivity

位置，或引進一物件或材料至反應器內，

brought about by altering the position of a

或更動某一運轉變數引起反應度的改變。

reactor component, or of an object or material introduced into a reactor, or by changing an operating variable.

4.4.5 反應度平衡

反應器在某一特定參考狀 4.4.5 reactivity balance The balance between

態下，過剩反應度與反應度變值問之平

excess reactivity referred to a specific

衡。

reference state of a reactor and the values

（註）特定參考狀態可指反應器核心全為

or reactivity worth that result from the

新燃料時的最初起動之冷機狀態（適用於

change of reactor state with reference to the

安全分析時應加以考慮的可能情況），但

reference state.

亦可指任何其他運轉狀態。

Note. As “reference state” may be chosen the state of the cold reactor with a specific core at the commencement of initial start-up (preferably in cases where safety considerations are concerned), but also any other operating state.

4.4.6 過剩反應度

由調整控制組件隨時可獲 4.4.6 Excess reactivity The maximum reactivity attainable at any time by adjustment of the

得之最大反應度

control members. 4.4.7 反應度係數

反應度對於會影響其增減 4.4.7 Reactivity coefficient The partial derivative

的某一特定參數之偏微分（例如，反應度

of reactivity with respect to some specified

對溫度或壓力之偏微分）。

parameter that influences reactivity (e.g. temperature or pressure).

4.4.8 反應器時間常數反應器週期

反應器內 4.4.8 Reactor time constant; reactor period The

中子通率密度ψ，按時間的指數曲線遞增

time, T, required for the neutron flux

或遞減時，其變動倍數達到 e=2.718…所

density,ψ, in a reactor to change by a

需的時間 T。通常 T 可由下式表示之

factor e = 2.718…, when the flux density is 13

rising or falling exponentially, Generally,

dψ = ． T ψ d tψ

however, T is defined as:

T 4.4.9 功率密度

．

反應器核心每單位體積產生 4.4.9 Power density The

dψ dt power generated per

unit volume of a reactor core.

的功率。 4.4.10 氙毒性效應；氙效應

由於氙 135 的捕 4.4.10 Xenon poisoning effect; xenon effect The

獲中子，致使反應度降低的效應（氙為核

reduction in reactivity caused by neutron

分裂產物中的一種，係中子吸收劑，亦即

capture in Xenon-135, a fission product

中子毒素）。

which is a nuclear poison.

4.4.11 燃料額定值

反應器核心產生的總功率 4.4.11 Fuel rating The quotient of the total

除以可分裂與可孕核種的原始質量所得

thermal power evolved in a reactor core and

之商。有時係除以燃料原始裝載質量所得

the initial mass of fissile and fertile

之商。

nuclides. Sometimes the quotient is formed with the mass of the initial charge.

4.4.12 餘熱；後續殘熱

4.4.12 Residual heat; after-heat (1) For a

（1）對暫停運轉之反應器而言，指剩餘

shutdown reactor, the heat resulting from residual radioactivity and fission. (2) For

放射性與核分裂所產生之熱。（2）對從反應器內取出之反應器燃料或

reactor fuel or reactor components after

反應器組件而言，指剩餘放射性所產

removal from the reactor, the heat resulting

生之熱。

from residual radioactivity.

4.4.13 直線功率密度

燃料元件產生的熱功率 4.4.13 Linear power density The thermal power generated in a fuel element divided by the

除以該元件長度所得之商。

length of the element. 4.4.14 設計基準事故

某一設備裝置，按規定 4.4.14 Design basis accident An accident in an

在設計階段對保護措施之設計必須加以

installation that, by agreement, needs to be

考慮的事故情況。

taken into account in devising protective measures at the design stage.

4.4.15 最大可信事故

反應器或核能設施，按 4.4.15 Maximum credible accident The worst

規定在設計階段對保護措施之設計必須

accident in a reactor or nuclear energy

加以考慮的最嚴重事故。

installation that, by agreement, need be taken into account in devising protective measures at the design stage.

4.4.16 臨界熱通率（偏沸熱通率）

通入液體 4.4.16 Critical heat flux (DNB heat flux) The

的局部熱通率密度，隨著加熱於液體的表

local heat flux density between a surface

面溫度（ts）與整個液體的平均溫度tm間

and a cooling liquid which gives a

之差（ts -tm）而異。以局部熱通率密度為

maximum in the curve of heat flux density

直坐標，以（ts -tm）溫度差為橫坐標所表

against temperature difference, associated

示的兩者間關係曲線之最高點，相當於由

with the change from nucleate boiling to

核沸騰轉化為膜沸騰時的局部熱通率密

film boiling. (Also called DNB (Departure

度，稱為臨界熱通率；亦稱為偏離沸騰的

from Nucleate Boiling) heat flux.)

熱通率或簡稱偏沸熱通率。 4.4.17 反應器熱功率

核反應器每單位時間產 4.4.17 Reactor thermal power The heat generated in a nuclear reactor in unit time.

生的熱量。 4.4.18 緊急停機；急停

突然將反應器急速停 4.4.18 Emergency shutdown; scram The act of

機的行動，以防止或減低某一種危險的情

shutting down a reactor suddenly to prevent

況。

or minimize a dangerous condition.

4.5 輻射防護與環境效應 4.5.1 輻射防護

4.5 Radiation Protection and Environmental Effects

為限制游離輻射對人體有害 4.5.1 Radiation Protection All measures

效應的一切措施，及限制輻射對各種材料

associated with the limitation of the

誘發化學與物理損害之一切措施。

harmful effects of ionizing radiation on people and all measures designed to limit radiation-induced chemical and physical damage to materials.

4.5.2 劑量

此為一通用名詞，指被吸收之輻射 4.5.2 Dose A general term denoting the quantity

量或能量，此名詞用於特殊目的時，應加

of radiation or energy absorbed.

適當區別。

For special purposes, it must be

（註）「劑量」一詞，曾與各種具有特定

appropriately qualified.

含義之名詞聯用，例如，吸收劑量、曝露、

Note. The term “dose” has been used with a

通量等，但應避免混用。

variety of specific meanings, such as absorbed dose, exposure and fluence, but such uses are to be avoided.

4.5.3 劑量率

在某一段適當短的時間內，劑量 4.5.3 Dose rate The ratio of the dose in a suitably small time interval to the time interval.

與該段時間之比。 4.5.4 吸收劑量

吸收劑量 D，是 dε 除以 dm 4.5.4 Absorbed dose The absorbed dose, D, is the

所得之商，其中 dε是游離輻射給與一個

quotient of dε by dm, where dε is the mean

體積單元中物質的平均量，dm 是該體積

energy imparted by ionizing radiation to the

單元物質的質量：

matter in a volume element and dm is the

mass of the matter in that volume element.

dε dm

吸收劑量的專用單位是雷得。 1 雷得=10-2（焦耳）（公斤）-1

dε dm

The special unit of absorbed dose is the rad. 1rad=10-2JKG-1

4.5.5 曝露（1）就空氣中的 X 或加馬輻射而 4.5.5 Exposure (1) For X or gamma radiation in 論，在適當小體積單元的空氣中，由光子 15

air, the sum of the electrical charges of all

釋放的所有電子，完全為空氣阻擋時所產

of the ions of one sign produced in air

生的一種符號離子的總電荷，除以此一體

when all electrons liberated by photons in a

積單元內空氣質量所得之商。通常以侖琴

suitably small element of volume of air are

為單位表示之。

completely stopped in air, divided by the

（2）因意外事故或故意入射於生物體或

mass of the air in the volume element. It is

非生物體的輻射。

commonly expressed in roentgen. (2)The

（註）為避免混淆，第（2）項意義應儘

incidence of radiation on living or

量避免。

inanimate material, by accident or intent. Note. To avoid confusion, meaning (2) of the above term should be avoided wherever possible.

4.5.6 射質因數

按原始或二次帶電粒子在水 4.5.6 Quality factor A factor depending on the

中之能量直線轉移而定的一種因數，依輻

linear energy transfer in water of primary or

射防護界的作法，此因數乘以吸收劑量後

secondary charged particles, by which

所得之值，可用以對曝露於所有游離輻射

absorbed dose is multiplied to obtain,

的人員，按同一尺度，評估其遭受到的照

according to practice in the filed of

射。

radiation protection, an evaluation on a common scale, for all ionizing radiations, of the irradiation incurred by exposed persons.

4.5.7 等效劑量

吸收劑量、射質因數、分布因 4.5.7 Dose equivalent The product of absorbed

數與其他各種調整因數的乘積；此項乘積

dose, quality factor, distribution factor, and

為評估受曝露人員遭受到照射後的效應

other modifying factors necessary to obtain

所需要，以便將各種不同曝露特性考慮在

an evaluation of the effects of irradiation

內。通常以侖目為單位表示之

received by exposed persons, so that the

-2

-1

1 侖目=10 （焦耳）（公斤）

different characteristics of the exposure are taken into account. It is commonly expressed in rems. 1 rem = 10-2JKG-1

4.5.8 最大許可等效劑量（MPDE）按法規委 4.5.8 Maximum permissible dose equivalent 員會的規定，假設對人體及遺傳不致發生

(MPDE) The largest dose equivalent

可察覺的傷害機率之條件下，在一定時間

received within a specified period which is

內許可接受的最大等效劑量。在一地人口

permitted by a regulatory committee on the

內，不同人群可有不同水準的最大許可等

assumption that there is no appreciable

效劑量。此名詞亦可稱為最大許可劑量。

probability of somatic or genetic injury.

（MPD）

Different levels of MPDE may be set for different groups within a population. Also called Maximum permissible dose (MPD). 16

4.5.9 人為或天然及人為兩者俱有的游離輻

4.5.9 The incidence of man-made or of both

射，對個人、群體或全人口的入射。目前

natural and man-made ionizing radation on

尚無一簡單名詞可確定此一觀念，但可參

persons, groups of the population or the

閱 4.5.5「曝露」一詞的第（2）項意義。

whole population. No single English term or phrase defines this concept exactly, but see term 4.5.5(2) above.

4.5.10 個人劑量

個人在某一指定期間內其身 4.5.10 Individual dose The dose (exposure,

體或某一特定的重要器官接受到的劑量

absorbed dose or dose equivalent) to the

（曝露、吸收劑量或等效劑量）。

body or to a given critical organ received by any individual during a given period of time.

4.5.11 群體或部分人口集合劑量

4.5.11 Group/sub-population collective dose A

人口劑量

（請參閱 5.5.8）中有關於某一指定「部

component of the population dose (see

分人口」的分量。「部分人口」可為某一

5.5.8) related to a given sub-population,

國家或某一地區的人口，視其目的而異。

which , for some purposes, may be the population of a country or region. The group/sub-population collective dose is measured in rems.

4.5.12 放射性落塵

由於核子裝置爆炸或其事 4.5.12 Radioactive fall-out The deposition upon

故的釋放，而引起放射性物質在地球表面

the surface of the earth of radioactive

上的沉積。

substances from the explosion of a nuclear device or from their accidental release.

4.5.13 放射毒性

物體因含有放射性核種與其 4.5.13 Radiotoxicity The toxicity attributable to

子核放出的游離輻射而導致的毒性，放射

ionizing radiation emitted by an

毒性不止起因於放射性核種具有的放射

incorporated radionuclide and its daughters;

特性，同時亦有因其化學與物理狀態及此

radiotoxicity is related not only to the

元素在人體或器官內新陳代謝而引起的。

radioactive characteristics of this

（註）放射性核種，按照其相對的毒性，

radionuclide but also to its chemical and

可分為四類：高毒性；中毒性（次群 A）；

physical state and to metabolism of this

中毒性（次群 B）；與低毒性。

element in the body or in the organ. Note. According to their relative radiotoxiciyt, radionuclides are classified into four categories: high toxicity; medium toxicity (sub-group A); medium toxicity (sub-group B); and low toxicity.

4.5.14 管制區

人員的個別輻射曝露受到管制 4.5.14 Controlled area An area in which

的地區，且此地區係在具備適當輻射防護

individual exposure of personnel to

法規知識及負有執行法規責任的專業人

radiation is controlled and which is under 17

the supervision of a person who has

員監督之下。

knowledge of the appropriate radiation protection regulations and responsibility for applying them. 4.5.15 劑量測定術

吸收劑量、曝露、等效劑 4.5.15 Dosimetry The measurement or evaluation of the absorbed dose, exposure, dose

量、或其他輻射量的量度或評估。

equivalent or similar radiation quantity. 4.5.16 攝入

由外界環境進入人體的活性量。 4.5.16 Intake The quantity of activity entering the body from the external environment.

4.5.17 游離輻射

由直接或間接游離粒子或兩 4.5.17 Ionising radiation Any radiation consisting

者的混合組成之任何輻射。

of directly or indirectly ionising particles or

（註）在法規與輻射防護範圍內，可見光

a mixture of both.

及紫外線通常不包括在內。

Note. In the fields of regulation and radiation protection, visible and ultraviolet light are usually excluded.

4.5.18 放射性污染

在某一材料或地區內，含 4.5.18 Radioactive contamination A radioactive sub-stance in a material or place where it is

有其厭惡的放射性物質。

undesirable. 4.5.19 除污

按化學或物理程序，對放射性污 4.5.19 Decontamination Removal or reduction of radioactive contamination, by chemical or

染的去除或減低。

physical processes. 4.5.20 最大許可濃度

某一核種在空氣、水或 4.5.20 Maximum permissible concentration The

食物中的活性濃度水準，經法規訂定不至

level of activity concentration of a nuclide

對人類健康造成不正當危險度的最大值。

present in air, water or foodstuffs which by legal regulation is established as the maximum that would not create undue risk to human health.

4.5.21 放射性物質的排放

核子設施運轉時在 4.5.21 Discharge of radioactive materials The

控制條件下放射性物質排放於空氣中或

controlled emission of radioactive materials

水中。

into the atmosphere or into waters in the operation of nuclear installations.

4.6 放射性廢料處理 4.6.1 放射性廢料

4.6 Treatment of Radioactive Wastes

放射性物質經加工、處理、4.6.1 Radioactive waste Unwanted radioactive materials obtained in the processing or

或使用之後遺留不要的廢料。

handing or radioactive materials, or after their utilisation. 4.6.2 放射性廢料管理

以在控制下終極處置 4.6.2 Radioactive waste management The management of radioactive wastes with a

為目標之放射性廢料管理，例如包括濃 18

縮、固化、桶裝密封、在過渡場所的存放。

view to their controlled ultimate disposal, including for example, concentration, solidification, sealing in containers, storage at an intermediate site.

4.6.3 濃縮程序

將大宗放射性廢料體積減少 4.6.3 Concentration processes Processes for reducing the bulk of radioactive wastes, e.g.

之程序，例如蒸發、沉澱、焚化。

evaporation, precipitation, incineration. 4.6.4 過渡放場所

放射性廢料運往終極處置 4.6.4 Intermediate storage site A where radioactive wastes are stored under

場所之前，在控制條件下存放的場所。

controlled conditions prior to their transport to a site for ultimate disposal. 4.6.5 固化程序

將放射性廢料結合在緊密固 4.6.5 Solidification processes Processes for

體（例如混凝土、瀝青或玻璃）之內的程

embodying radioactive wastes in compact

序。

solid bodies, e.g. concrete, bitumen or glass.

4.6.6 放射性廢料終極置所

放射性廢料在控 4.6.6 Ultimate radioactive waste disposal site A

制條件下不須再作進一步處理的存放場

site at which radioactive wastes are stored

所。

under controlled conditions, such that no further handing is required.

4.7 增訂名詞 4.7.1 半衰期（放射性的）

4.7 Additional Terms

在一放射性物質 4.7.1 Half-life (radioactive) The time taken for

中，原子分裂數達到半數時，以致其活性

half of the atoms present in a radioactive

衰變至原有數值之一半所需的時間。

substance to disintegrate and hence for its

半衰期（有效的）在一系統中，特定的

activity to decay to half its original value.

放射性同位素，因放射性衰變及其他諸如

Note Depending on the isotope and element

因生物的消失和燃耗作用，使得放射性同

concerned half-lives range from less than a

位素之量減半所需的時間。

millionth of a second to more than a million years. Half-life (effective) The time taken for the amount of a particular radioactive isotope in a system to be reduced to half its value as a consequence of both radioactive decay and other processes such as biological elimination and burn-up.

4.7.2 分離功單位（SWU）

在鈾分離過程中 4.7.2 Separative work unit (SWU) A measure of

將鈾分為兩股流柱，一為濃縮的，另一為

the effort expended in separating uranium

耗乏的，分離功即此過程作功之計算單

into two streams, the one enriched and the

位。

other depleted. 19

（註）此分離功單位與所用的分離序無

Note The separative work unit is

關。分離功的單位為公斤。濃縮費用和能

independent of the separation process

量消耗均按每公斤分離功作單位計算

applied. The unit of separative work is the

之，單位時間所做的分離功數，稱為「分

kilogram and enrichment charges and

離功率」。

energy consumption are reckoned per kilogram of separative work performed. Separative work performed per unit time is termed separative power.

4.7.3 重水

氧化氘D2O。水中之氫原子為同位 4.7.3 Heavy water Deuterium oxide, D2O. Water

素氘取代；其在正常水中之存在量約為六

in which the hydrogen atoms are

千分之一。高純度的重水於某型式核反應

represented by the hydrogen isotope

器中可用作緩和劑。

deuterium; it is present in ordinary water to the extent of about one part per 6000. In the substantially pure state it is used as a moderator in certain types of nuclear reactors.

核融合

Nuclear Fusion

12.1 基本名詞

12.1 Basic Terms

12.1.1 核融合

12.1.1 Nuclear fusion Reaction between nuclei of

輕原子核間相互融合之反應

中，其組成原子核重行組合，而形成較原

light atoms in which their constituent

反應核重之產品核。反應過程中並釋放出

nucleus are rearranged to form a product

基本粒子和能量。此反應使總質量減少而

nucleus heavier than the reactant nuclei,

轉變為能量。

accompanied by the release of elementary

核融合發生於極高溫度的熱攪動下因而

particles and energy. The resulting decrease

命名為「熱核融合」（參見 12.1.2）

in the overall mass appears as energy. Nuclear fusion brought about by thermal agitation at elevated temperature is termed “thermonuclear fusion” (see 12.1.2)

12.1.2 熱核反應

核融合反應中，參與的原子 12.1.2 Thermonuclear reaction Nuclear fusion

核由熱攪動獲得形成反應所需的能量，故

reaction in which the participating nuclei

稱為熱核反應。

acquire by thermal agitation the necessary energy to react.

12.1.3 融合能

12.1.3 Fusion energy Energy released by nuclear

核融合釋出之能量。

fusion. 12.1.4 碳循環

在一連串熱核反應中，四個氫 12.1.4 Carbon cycle A chain of thermonuclear

原子核在一個碳十二（C12）原子核作為

reactions in which four hydrogen nuclei are

觸媒之作用下，轉變為一個氦原子核，隨

transmuted into a helium nucleus with a C12

之釋出能量。

nucleus acting as catalyst, accompanied by

（註）採用「循環」一詞係因碳於最初反

the release of energy.

應時消耗後，於最終反應時再復原，如此

Note The term “cycle” is employed because

完成一循環（參見 12.1.5）。

the carbon consumed in the first reaction is restored in the final reaction, thus completing the cycle. (See also note to 12.1.5.)

12.1.5 氫循環

在一連串熱核反應中，四個氫 12.1.5 Hydrogen cycle A chain of thermonuclear

原子核先形成重氫和輕氦原子核後，再轉

reactions in which four hydrogen nuclei are

變為一個氦原子核，隨之釋出能量。

transmuted into a helium nucleus, with the

（註）根據貝斯學說，此循環與碳循環釋

intermediate formation of heavy hydrogen

出的能量，可能為太陽能的起源。

and light helium nuclei, accompanied by release of energy. Note According to Bethe the energy released by this cycle, as also by the carbon cycle, may be the origin of solar energy. 1

12.1.6 電漿

在核融合技術中，係指由帶電與 12.1.6 Plasma In nuclear fusion technology, a

準中性粒子所組成整體近乎中性之氣

quasi-neutral gas of charged and neutral

體。此氣體係物質在極高度溫度下，實際

particles, produced when a gas becomes

上完全離子化時所產生。電漿呈集體活動

virtually completely ionised at very high

狀態，且在容積足够時呈中性，並為良好

temperature. A plasma exhibits collective

之電導體。

behaviour and when in sufficient volume, it

多種技術可用於電漿加熱，如：

is electrically neutral and is a good

—歐姆加熱。

electrical conductor.

—注入中性原子加熱。

Various techniques may be employed to

—無線電頻率加熱。

heat the plasma, e.g.:

—絕熱壓縮加熱。

ohmic heating,

—震波加熱。

heating by injection of neutral atoms,

—擾流加熱。

radio-frequency heating, adiabatic compression heating, shock wave heating, turbulence heating.

12.1.7 熱核條件

受拘限包容的電漿欲由融合 12.1.7 Thermonuclear conditions Conditions of

反應產生顯著的能量，在溫度、密度和包

temperature, density and containment time

容時間上必須維持之條件（參見 12.1.11

(see 12.1.11: Lawson criteria) that a

勞生準則）。

confined plasma must maintain to produce

（註）當融合反應進行的速率可使粒子對

significant energy from fusion reactions.

電漿供應的熱能，足以補償因輻射及對流

Note Critical or ignition conditions are

而損失的熱能時，即達到臨界或起燃條

achieved when the reactions are proceeding

件。

at a rate such that the heat supplied to the plasma by the particles compensates for that lost by radiation and convection.

12.1.8 臨界溫度；起燃溫度

對受拘限包容的 12.1.8 Critical temperature; ignition temperature

電漿而論，指能量損失與電漿內由熱核反

In the case of a confined plasma, the

應產生的功率保持平衡時之啓始溫度，電

threshold temperature at which the energy

漿溫度至少應達到此下限值，熱核反應才

losses are balanced by the thermonuclear

能自行持續進行。

power deposited in the plasma, so that it becomes self-sustaining.

12.1.9 拘限

對電漿而論，指用以保持電漿的 12.1.9 Confinement In the case of a plasma, the

粒子於一定的空間區域內的技術。

technique used to hold the particles of the

（註）現採用的拘限技術有兩種：一為電

plasma within a defined spatial zone.

磁拘限，亦可歸類為靜態的拘限，另一為

Note Two confinement techniques are

惰性拘限，亦可歸類為動態的拘限。

employed: magnetic confinement, which may be classed as static and inertial 2

confinement, which may be classed as kinetic. 12.1.10 拘限時間

欲使核融合釋出的能量超 12.1.10 Confinement time The minimum length

過加熱及拘限電漿所消耗的能量，應維持

of time during which adequate plasma

適宜電漿條件的最短時間。

conditions prevail for the fusion energy released to exceed the energy expended in heating and confining plasma.

12.1.11 勞生準則

支配核融合過程的主要參 12.1.11 Lawson criteria Formulae which define

數間應符合之關係式。

the relationships between the main

（註）對最常用的氘—氚（D-T）融合反

parameters governing the fusion process.

應而論，此準則可列如下：

Note In the case of the most favoured D-T

電漿溫度T>凱氏（即絕對溫度）1 億度。

(deuterium-tritium) reaction, the criterion is

若n為電漿密度，以每立方厘米體積內粒

as follows:

子的數目表之；τ是電漿拘限時間，以秒

plasma temperature T>100 million degrees

Kelvin,

表示之；則nτ≥10 秒／立方厘米。

nτ≥1014 sec/cm3 where: n is the plasma density expressed as the number of particles per cm³,τ is the plasma confinement time expressed in seconds. 12.1.12 磁場配置

使離子化的粒子活動於一 12.1.12 Magnetic field configuration Disposition

定空間區域內之磁場佈置。

of the magnetic field such that the ionised

（註）磁場的各種可能配置，中可列數種

particles remain within the defined spatial

如下：

zone.

—環狀配置。

Note The following are among the various

—梅亞和史密德配置。

configurations possible:

—磁井（在電漿中心的磁場感應為最小的

toroidal configuration,

一種配置）。

Mayer and Schmidt configuration,

在電漿物理學中，將電漿拘限於磁井內的

-magnetic well (a configuration with

磁力線形狀，稱為「四面體」。

minimum magnetic field induction at the centre of the plasma). In plasma physics the form assumed by the lines of force of the magnetic field that confines a plasma in a magnetic well is termed a tetrahedron or humbug.

12.1.13 磁障壁；磁鏡指磁場配置能反射帶電 12.1.13 Magnetic barrier; magnetic mirror 粒子的空間區域。廣義言之，亦指產生此

Spatial zone in which the configuration of

種磁場配置的設施。

the magnetic field is such that it reflects the 3

charged particles. By extension, a device that creates this configuration of the magnetic field. 12.1.14 透鏡

利用電場和磁場的綜合作用使 12.1.14 Lens A device that employs a

帶電粒子射柱集中於焦點的設施。

combination of electric and magnetic fields

—透鏡可分為靜電的、磁的和電磁的透

to focus a beam of charged particles.

鏡。

-Lenses may be divided into electrostatic, magnetic and electromagnetic lenses.

12.1.15 揑縮效應；揑縮

帶電流之電漿柱受到 12.1.15 Pinch effect; pinch The constriction of a

其本身產生的外在磁場所引致之壓縮作

current-carrying plasma column caused by

用。

its external self-magnetic field.

（註）依照磁場的方向，揑縮可分為線性

Note Depending on the direction of the

揑縮或 θ 揑縮。

magnetic field, the pinch may be termed linear pinch or theta pinch.

12.1.16 漂移

在電漿物理學中，旋轉粒子引導 12.1.16 Drift In plasma physics, movement of the

軸心沿拘限磁場的法線方向移動的現象。

guiding centres of gyrating particles in a direction normal to the confining magnetic field.

12.1.17 漂移波

因溫度、密度、磁場或不純度 12.1.17 Drift wave A wave occurring in a plasma

隨距離逐漸遞變，導致電漿發生波動的現

as a result of the presence of gradients of

象。

temperature, density, magnetic field or

（註）在常觀（肉眼可見）的電漿變化過

impurities concentration.

程中，此式波動扮演重要部份，此現象隨

Note This type of wave plays an important

漂移的不穩定性而發生，尤其在電漿／真

part in macroscopic plasma processes. It is

空與電漿／墻的介面。

associated with the occurrence of drift instability, particularly at the plasma/vacuum and plasma/wall interfaces.

12.1.18 磁泵

利用磁場的有規則振動導致電 12.1.18 Magnetic pumping Method employed to

漿連續的壓縮與膨脹，以使電漿加熱的方

heat a plasma by successively compressing

法。

and expanding the plasma through the application of a magnetic field that oscillates at regular intervals.

12.2 融合術語 12.2.1 融合反應器；核融合反應器

12.2 Fusion Technology 指由融合 12.2.1 Fusion reactor; nuclear fusion reactor A

反應供應能量的核子反應器；其設計以達

nuclear reactor powered by fusion

到控制自行持續的核融合鏈鎖反應且產

reactions, i.e. a reactor designed to achieve

生一淨輸出能量的反應器。

and control self-sustaining nuclear fusion chain reactions generating a net release of 4

energy. 12.2.2 天星號環狀磁場配置

指一種環狀磁阱 12.2.2 Stellarator A toroidal magnetic trap with

裝置，其磁場係完全由圍繞著環狀裝置周

the magnetic fields generated entirely by

圍的導體產生的。導體繞成螺旋線圈，圍

conductors placed around the torus. The

繞於此環狀裝置的圓管四周，因此其所形

conductors may be wound in helical coils

成的磁場對環狀裝置的圓管而言，有一方

around the tube of the torus so that the

位分量和一軸向分量。

resultant magnetic field has an azimuthal as

（註）在此型式的配置中，由電漿電流所

well as an axial component with respect to

產生的磁場，遠較拘限磁場為弱。

the tube of the torus. Note In this type of configuration the magnetic field created by currents in the plasma is much less powerful than the confinement field.

12.2.3 托卡馬

指一種環狀磁阱裝置，除環狀 12.2.3 Tokamak A toroidal magnetic trap which,

磁場外，尚有由流經電漿本身的電流所產

in addition to a toroidal magnetic field, also

生的第二個極向或徑向磁場（即環狀裝置

has a second, poloidal or azimuthal

圓管切線方向），因而給予此包容系統額

magnetic field (i.e. tangential to the tube of

外的穩定性。這兩個磁場的合成磁場構成

the torus) generated by an electric current

了此配置的拘限磁場。

circulating through the plasma itself and thus conferring additional stability on the containment system. The resultant of these two fields constitutes the confinement field for this configuration.

12.2.4 融合—分裂混合反應器；混合反應器

12.2.4 Hybrid fusion-fission reactor; hybrid

指一種核子反應器，其融合反應產生的高

reactor A nuclear reactor in which high

能中子，遭遇到大量（一般為次臨界質量）

energy neutrons proceeding from a fusion

的可裂和可孕物質，因而達到額外的能量

reaction encounter a mass of fissile and

增殖和中子數目增殖，且生產可用於慣常

fertile material, generally subcritical, thus

核分裂反應器的可裂物質。

achieving additional multiplication of energy and of the number of neutrons produced, with production of fissile material for use in conventional nuclear fission reactors.

12.2.5 磁流體動力學

12.2.5 Magnetohydrodynamics The dynamics of

在準穩定電場和磁場

中，導電流體之動力學。這種流體可以是

a conducting fluid in quasi-stationary

液態金屬（汞、熔態鹼金屬），弱離子化

electric and magnetic fields. Such fluids

氣體和電漿。

may be liquid metals (mercury, molten alkali metals),weakly ionised gas and 5

plasmas. 12.2.6 磁流體動力轉換

由於電漿與外界磁場 12.2.6 Magnetohydrodynamic conversion The

的交互作用而使電漿的動能直接轉換為

direct conversion of the kinetic energy of a

電能的現象。

plasma into electricity by causing the plasma to interact with external magnetic fields.

12.2.7 雷射融合

指由燃料粒之惰性拘限達到 12.2.7 Laser fusion A fusion technique relying on

融合之技術；也就是由集聚的脈衝雷射將

the inertial confinement of a pellet of fuel

燃料粒沿球面各不同方位向內壓縮加熱

which is spherically compressed and heated

至熱核反應條件的融合技術。

to thermonuclear conditions by convergent

（註 1）雷射是利用激發輻射的方法，加

laser pulses.

強光的強度；換言之，利用一光波激發已

Note 1 The laser is a device that amplifies

被升高至不穩定能階之原子或分子，使其

or emits coherent light produced by the

發射光脈衝，加強發射由此光脈衝所產生

emission of light pulses from atoms or

同相單色光的裝置稱為雷射；激發光波之

molecules that have been raised to an

特性決定雷射光的頻率和相位。

unstable energy level due to excitation by a

（註 2）上文所述的燃料粒是一結凍氘一

light wave, the characteristics of the latter

氚混合物小滴，直徑約一毫米，包封於一

determining its frequency and phase.

玻璃微球體中，許多雷射的集聚光束從不

Note 2 The pellet in this context is a frozen

同方向朝此微球體中心照射，使然料粒的

droplet of a deuterium-tritium mixture of

壓力和溫度狀況提高至符合融合啓始反

approximately one millimeter in diameter

應需要的水準，並靠惰性拘限力量將起燃

and encapsulated in a glass microsphere,

狀況擴大至產生一受控制的核子微爆。

the centre of which has directed upon it a number of convergent laser beams that serve to raise pressure and temperature conditions to the levels required to initiate nuclear fusion reactions and, by virtue of inertial confinement, to propagate the initial ignition so as to generate a controlled nuclear micro-explosion.

12.2.8 核融合滋生器圍包

指圍繞核融合反應 12.2.8 Nuclear fusion breeder blanket A blanket,

器之反應區周圍的圍包，具有熱移除和氚

that may be of lithium, surrounding the

滋生之雙重功能，其所用材料可為鋰。

reaction zone of a fusion reactor, having the

（註）中子與鋰的核反應形成氚，氚為核

dual functions of heat removal and tritium

融合反應之燃料。

breeding. Note The neutrons react with the lithium to form tritium, used as fuel for the fusion reaction. 6

氣體燃料工業

Gas Industry

3.1 一般名詞

3.1 General Terms

3.1.1 流率；輸出量；輸送量

單位時間內流經 3.1.1 Flow; rate of flow; output; throughput; flow

管線之氣體燃料量。

rate The quantity of gas flowing through a pipe in unit time.

3.1.2 負荷曲線；產量曲線以負荷量等對時間 3.1.2 Load curve; output curve A graph showing 所作之曲線。 3.1.3 基本負荷

load, output etc. against time.

在一定期間（日、月、年）內 3.1.3 Best load That part of total demand that

總需求量不變動之部分。

does not vary over a given period (day, month, year).

3.1.4 偶發率

一羣天然氣用具或用戶在一特 3.1.4 Coincidence factor The ratio, expressed as a

定期間內同時使用之最大需求量與同一

numerical value or as a percentage, of the

期間內個別使用之最大需求量總和之

simultaneous maximum demand of a group

比，以數值或百分率表示之。不等率之倒

of gas appliances or consumers within a

數。

specified period, to the sum of their individual maximum demands within the same period. Diversity factor is the reciprocal of the coincidence factor.

3.1.5 氣體燃料體積在特定的條件下，某一定 3.1.5 Gas volume The space occupied by a 質量之氣體燃料所占之空間。

specified mass of gas under specified conditions.

3.1.6 公制標準狀態；標準狀態；標準參照狀態 3.1.6 Metric standard conditions; standard 氣體燃料之容積或其他性質所參照之狀

conditions; standard reference conditions

態。「公制標準狀態」為 1.01325 bar

The conditions to which the gas volume or

（101，325Pa），乾基；「標準狀態」可

other properties of the gas are referred.

照各國所規定的國家標準，以公制或其他

“Metric standard conditions” are 1.01325

單位，乾或飽和表示之；「標準參照狀態」

bar (101,325 Pa), 15°C,dry; “standard

為 30 in， Hg， 60℉，飽和。

conditions” may be in terms of metric or other units, dry or saturated, as specified in the national standards of the country concerned; “standard reference conditions” are 30 in. Hg, 60°F, saturated.

3.1.7 氣體燃料量

在規定的狀態下所計量的 3.1.7 Quantity of gas The gas measured as a

氣體燃料量體積。 3.1.8 氣體燃料消費

volume under specified conditions

氣體燃料器具所消耗之 3.1.8 Gas consumption The metered quantity of

錶計氣體燃料量。

gas intended for consumption in gas appliances. 1

3.1.9 氣體燃料批購量

一氣體燃料機構自另 3.1.9 Wholesale gas purchase The quantity of gas

一氣體燃料供應機構購入之氣體燃料量。

purchased by one gas supply undertaking from another.

3.1.10 氣體燃料需求量

在單位時間內，氣體 3.1.10 Gas demand The amount of gas required

燃料消費者或一特定用途（例如當地的供

in unit time by a consumer or at a specific

應站、器具）所需的氣體燃料量。就負荷

point (e.g. local point of supply, appliance).

預測而言，氣體燃料需求稱為預期需求。

Gas demand in the context of load forecasting would be termed anticipated demand.

3.1.11 配氣體燃料

自一特定點（例如工場或 3.1.11 Distribution; send out (USA);

計量站）送至另一交貨地或配氣系統。

output(USA) Gas delivered to a delivery or distribution system from a specific point (e.g. plant or metering station). Note in some countries these terms have more specific meanings attached to them than indicated above.

3.1.12 氣體燃料購入量

購氣者在交貨地點所 3.1.12 Gas purchase The quantity of gas received

收受之氣體燃料量。

by a purchaser at his supply point.

3.1.13 氣體燃料損耗量；損耗率

氣體燃料送 3.1.13 Unaccounted-for gas; leak rate; leakage

出量與銷售量之差額，以立方公尺／小時

rate “Unaccounted-for gas” is the

或類似單位表示之。

difference between send-out and gas sold or otherwise usefully accounted for, “Lead rate” and “leakage rate” require to be stated in m³/h or analogous units.

3.1.14 相對密度

在溫度與壓力條件相同下， 3.1.14 Relative density The ratio of the weight of

單位同體積乾氣體燃料之重量與同體積

unit volume of dry gas to that of unit

乾空氣重量之比，也稱為比重。

volume of dry air under the same conditions of temperature and pressure. Also called specific gravity.

3.1.15 總卡路里值；總熱值

在特定條件下， 3.1.15 Gross calorific value; gross heating value

一種氣體燃料之單位容積經完全燃燒所

The amount of heat liberated by complete

釋出之熱量，但須假定此氣體燃料燃燒產

combustion, under specified conditions, of

生之水完全凝結與釋出潛熱，其他燃燒產

unit volume of a gas, the water produced by

品參照各國之標準試驗條件，通常特定的

the combustion of the gas being assumed to

條件之英國與美國是 30 in. Hg與 60℉，

be completely condensed and its latent heat

在使用公制或SI制之國家為 1.01325 bar

released, the other products of combustion

或 101,325pa與 0 C。在英國與美國熱值

being referred to the standardised test

通常以Btu/cu ft表示；在使用公制或SI制

conditions as applied in different countries. 2

的國家以kcal/Nm3或KJ/ Nm3表示。

The specified conditions are generally, in the UK and USA, 30 in. Hg and 60°F and, in countries using the metric system or SI system, 1.01325 bar or 101,325 Pa and 0°C. In the UK and USA calorific value is normally expressed in Btu per cu ft; in countries using the metric or SI system, in kcal per Nm³ or kJ per Nm³.

3.1.16 淨卡路里值；淨熱值

一種氣體燃料之 3.1.16 Net calorific value; net heating value The

單位容積在特定條件下完全燃燒所釋出

amount of heat liberated by the complete

之熱量，該氣體燃料燃燒產生之水，但須

combustion, under specified conditions, of

假定保持於蒸汽狀態，其他燃燒產品參照

unit volume of a gas, the water produced by

各國之標準試驗條件，是以淨熱值為總熱

the combustion of the gas being assumed to

值減去氣化熱。參閱 3.1.15。

remain as a vapour, the other products of combustion being referred to the standardised test conditions as applied in different countries. Hence the net calorific value less the latent heat of evaporation of the water that formed during combustion of the fuel. See also under 3.1.15 above.

3.1.17 韋比指數；Wobbe 指數；Wobbe 值

氣 3.1.17 Wobbe Index; Wobbe number The ratio of

體燃料總（或淨）熱值與其相對密度平方

the gross (or net) calorific value of the gas

根之比。在恒壓下，氣體燃料量與燃燒所

to the square root of the relative density of

釋熱之一種計算值，釋熱量與噴嘴面積和

the gas. It presents a measure of the heat

Wobbe 值成正比。

release when a gas is burned at constant gas supply pressure. The heat release is then directly proportional to the orifice area and the Wobbe number.

3.1.18 水蒸氣露點

在一定壓力下，氣體燃料 3.1.18 Water vapour dewpoint The temperature

中所含水蒸氣凝結時之溫度。

at which at a given pressure water vapour in the gas condenses.

3.1.19 烴露點

在一定壓力下，氣體燃料中所 3.1.19 Hydrocarbon dewpoint The temperature at

含烴蒸氣凝結時之溫度。

which at a given pressure hydrocarbon vapours in the gas condense.

3.1.20 燃燒速度

相對於未燃燒氣體而言，火 3.1.20 Combustion velocity; burning velocity A

焰尖端沿平面法線方向行走之最大速

physical characteristic of a gas; it is the

度，為氣體之物理特性。

maximum velocity, relative to the unburned gas, with which a plane, one-dimensional 3

flame front travels along the normal to its surface. 3.1.21 燃燒界限；爆炸界限

可燃氣體在空氣 3.1.21 Flammability limits; explosion limits;

或氧氣中，混合濃度之上下限在上下限範

explosive limits The upper and lower limits

圍內，可引爆或燃燒，其下限隨溫度及壓

of the concentration of a combustible gas in

力而變動。

air or oxygen, between which the mixture is explosive or flammable; such limits may vary according to prevailing temperature and pressure.

3.1.22 設計壓力

氣體燃料設備設計之壓力。 3.1.22 Pressure rating; rated pressure The design pressure of gas equipment.

3.1.23 操作壓力

氣體燃料設備操作之壓力。 3.1.23 Working pressure The gas pressure at which the equipment it operated.

3.1.24 氣體燃料壓力

又稱錶壓力，大於大氣 3.1.24 Gas pressure The pressure of the gas

壓力。

above atmospheric pressure, more accurately termed gauge pressure.

3.1.25 試驗壓力

設備試驗時之壓力。

3.1.25 Test pressure The pressure to which equipment is tested.

3.1.26 壓力範圍

操作壓力可細分為低壓、中 3.1.26 Pressure range The subdivision of the

壓及高壓等範圍。

working pressure into low, medium and high pressure ranges.

3.1.27 額定輸入熱量

製造廠商在燃燒器具所 3.1.27 Rated heat input; heat input rating The

標示之單位時間內允許輸入最大熱量。其

quantity of potential heat calculated on the

熱量按規定以淨熱值或總熱值之計算。

basis of calorific value (net or gross according to specification) supplied to the burner in unit time that, according to the manufacturer’s name plate, may not be exceeded.

3.1.28 額定有效熱量

在額定輸入熱量之操作 3.1.28 Rated useful heat; rated useful heat output

下，單位時間內燃燒器所釋放之熱量。

The quantity of heat liberated by the burner in unit time when operating at its rated heat input.

3.2 氣體燃料之類別 3.2.1 燃料氣；氣體燃料；可燃氣體

3.2 Types of Gas 與空氣或 3.2.1 Fuel gases; gaseous fuels; combustible

氧氣混合能燃燒之氣體。主要供作熱源。

gases Gases or gas mixtures that burn with air or oxygen and are used mainly for heat generation.

3.2.2 氣體燃料族群

氣體燃料之燃燒特徵大 3.2.2 Families of gases Gaseous fuels whose 4

致相類似，韋比指數亦相似可以替換。第

combustion characteristics are in large

一族氣體燃料包括城鎮（含氫氣較多之燃

measure similar, i.e. they have similar

料），第二族氣體燃料包括天然氣、與石

Wobbe numbers, which make them

油伴產、及介於兩者間可互相替換之氣

interchangeable. The first family of gases

體；第三族氣體燃料包括液化石油氣（丙

comprises town gas (hydrogen-rich gaseous

烷、丁烷）。氣體燃料族群的韋比指數如

fuels); the second family of gases

下：

comprises natural gases, gases associated

族群

韋比指數

with petroleum and gases interchangeable

千焦耳／立方公尺

英熱單位／立方呎

with these; and the third family of gases

s. r. c.

comprises liquefied petroleum gases

24.4~28.8

600~785

48.2~53.2

1040~1450

of the families of gases are as follows:

72.6~87.8

1940~2300

Family

(propane and butane). The Wobbe numbers Wobbe Number

(MJ/standard m³) (Btu/ft³ at s.r.c.)

3.2.3 天然氣

24.4-28.8

600-785

48.2-53.2

1040-1450

72.6-87.8

1940-2300

產於地下的天然礦產之氣體，主 3.2.3 Natural gases Gases, consisting mainly of

要含甲烷。

methane, occurring naturally in underground deposits.

3.2.4 伴產氣；井口天然氣

油層伴產之天然 3.2.4 Associated gases; casinghead gases (USA,

氣，可能含大量高分子烴，在油層之溫度

Can.) Natural gases associated with oil

與壓力下，此等氣體可溶解在油中呈溶解

accumulation; they may contain large

氣，或在油層頂部形成游離氣帽，即氣帽

fractions of higher hydrocarbons. The gases

氣。

may be dissolved in the oil under the

在美國及加拿大「伴產氣」指油層中與原

reservoir temperatures and pressures

油緊密接觸而非溶解於原油之游離天然

(solution gas) or may form a cap of free gas

氣。

above the oil in the reservoir (gas cap gas). In the USA and Canada the term“associated gas”is applied to free natural gas in immediate contact, but not in solution, with crude oil in the reservoir.

3.2.5 液化石油氣（LPG）；液化煉製氣（LRG）3.2.5 Liquefied petroleum gases (LPG); liquefied 輕烴混合物，在常溫及常壓下呈氣態，增

refinery gases (LRG) (USA) Mixtures of

壓或減溫時則維持液態，主要成分為丙

light hydrocarbons, gaseous under

烷、丁烷、丁烯。

conditions of normal temperature and pressure and maintained in the liquid state by increase of pressure or lowering of 5

temperature. The principal components are propane, propene, butanes and butenes. 3.2.6 煉製氣

在石油及石油產品煉製及處理 3.2.6 Refinery gases Gases produced during the

過程中，生產之氣體燃料，主要成分為

refining and processing of petroleum and

C1 至 C4 烴及不定量之游離氫、氮，有時

petroleum products; they consist mainly of

含硫化氫。

C1to C4 hydrocarbons with variable amounts of free hydrogen, nitrogen and possibly hydrogen sulphide.

3.2.7 煤焦爐氣

產自煉焦爐之氣體燃料。

3.2.7 Coke-oven gases Gases produced in coke ovens.

3.2.8 高壓氣化氣體燃料在高壓下，以氣化媒 3.2.8 High-pressure gasification gases Gaseous 質（如氧／蒸汽混合物）使固態或液態燃

fuels produced by reacting solid or liquid

料反應，所生產之氣體燃料，亦可在高壓

fuels with a gasification medium (e.g.

下，將液態燃料經熱或觸媒處理變換而

oxygen/steam mixture) under high

得。

pressure; they may also be gaseous fuels

（註）如氣體作為給料，則用其他特定用

produced by the conversion of liquid fuels

語，如重組氣體燃料。

by thermal or catalytic processes at high pressure. Note. In cases in which a gas is the feedstock, a more specific term would be used, e.g. reformed gases.

3.2.9 裂煉氣體燃料

液態或氣態烴經熱或熱 3.2.9 Cracked gases Gaseous fuels that are

觸媒轉化所生產之氣體燃料。

produced from liquid or gaseous hydrocarbons by thermal or thermal-catalytic conversion.

3.2.10 城鎮氣體燃料

生產氣體燃料提供公

3.2.10 Town gas; city gas (USA) Gases

用，其韋比指數為 24.4~28.8 千焦耳／立

manufactured for public supply with a

方公尺（600~785 英熱單位／立方公尺）

Wobbe number rnge of 24.4-28.8

屬於第一族氣體燃料。

MJ/standard m³ (600-785 Btu/ft³ at s.r.c.); they fall within the first family of gases.

3.2.11 發生爐煤氣；貧氣

在空氣中或在空氣 3.2.11 Producer gases; lean gases Gaseous fuels

及蒸汽混合物中，將固體燃料連續氣化所

produced by continuously gasifying solid

生產之氣體燃料，為低熱值氣體燃料，故

fuel in air or in a mixture of air and steam.

稱為貧氣。

They are gases of low calorific value and hence referred to as lean gases.

3.2.12 鼓風爐氣

鼓風爐煉鐵所生產之氣體燃 3.2.12 Blast furnace gases Gaseous fuels

料。

produced in the production of iron in the blast furnace.

3.2.13 水煤氣

用蒸氣與煉焦反應生產之氣體 3.2.13 Water gases Gases produced by reacting 6

燃料。

coke with steam.

3.2.14 合成天然氣

從煤或烴或其他碳質物製 3.2.14 Substitute natural gas (SNG) Gaseous fuel

造而可與天然氣替換之氣體燃料。

manufactured from coal or hydrocarbons, or from other carbonaceous material and interchangeable with natural gas.

3.3 天然氣生產

3.3 Natural Gas Production

3.3.1 天然氣礦床／氣層／氣池／生產層／生 3.3.1 Natural gas 產層位

deposit/reservoir/pool/producing formation

天然聚集氣態烴之地下多孔岩層或岩穴。

(USA), pay horizon (USA) A natural accumulation of gaseous hydrocarbons in underground porous rocks or caverns.

3.3.2 含氣層；氣層（單層）天然氣或石油礦 3.3.2 Gas-bearing stratum; gas stratum A 產內，含氣之多孔岩層或含穴岩層。

gas-bearing porous stratum or cavern-containing stratum within a natural gas or petroleum deposit.

3.3.3 天然氣田

一層或一層以上的儲氣層集 3.3.3 Natural gas field One or more reservoirs

合或同層個別地質構造形貌，在若干國家

grouped in or related to the same individual

指設有天然氣採收、處理及運輸設備之礦

geological structured feature. In some

床上地面範圍。

countries the term relates to the surface area above a deposit on which is located the equipment for extracting, treating, transporting, e4tc., the natural gas.

3.3.4 天然氣生產；天然氣採收

應用工業技術 3.3.4 Natural gas production; natural gas

將天然氣自礦床帶出地面。

extraction The application of industrial technology to bring the natural gas to the surface from the deposit.

3.4 氣體燃料製造 3.4.1 碳化

3.4 Gas Manufacture

固體燃料控制在斷絕空氣下加熱 3.4.1 Carbonisation The heating under controlled

以產製氣態、液態與固態產品。

conditions and in the absence of air of solid fuels to produce gaseous, liquid and solid products.

3.4.2 煉焦

固體燃料控制在斷絕空氣下加熱 3.4.2 Coking The heating under controlled

至 900℃以上以產製焦炭。

conditions and in the absence of air of solid fuels at temperatures in excess of 900°C to produce coke.

3.4.3 氣化

將固體或液體燃料以一種氣化媒 3.4.3 Gasification The conversion of solid or

質諸如蒸汽、空氣或氧與其反應轉化為氣

liquid fuels to gaseous fuels by reaction

態燃料之製程，亦可由熱或觸媒製程將液

with a gasification medium such as steam,

體燃料轉化為氣體燃料，製程可以在常壓

air or oxygen; it can also be the conversion

中或高壓下進行。

of liquid fuels to gaseous fuels by thermal or catalytic processes. It may be conducted at atmospheric, medium or high pressure. See note to 3.4.4.

3.4.4 高壓氣化

在高壓下將固體或液體燃料 3.4.4 Gasification under pressure; pressure

以一種氣化媒質（例如氧／蒸汽混合物）

gasification The conversion of solid or

與其反應轉化為氣體燃料之製程，亦可在

liquid fuels to gaseous fuels by reaction

高壓下由熱或觸媒製程將液體燃料轉化

with a gasification medium (e.g.

為氣體燃料。

oxygen/steam mixture) under high pressure. It can also be the conversion of liquid fuels to gaseous fuels by thermal or catalytic processes at high pressure. Note to 3.4.3 and 3.4.4 above in processes in which a gas is the feedstock the process is generally referred to by a more specific term, e.g. reforming, methanation.

3.4.5 裂解

液態或氣體燃料由熱或熱觸媒轉 3.4.5 Cracking The production of gaseous fuels

化以產製氣體燃料。

by the thermal or thermal-catalytic conversion of liquid or gaseous fuels.

3.4.6 轉化

氣體燃料中之CO含量，由觸媒法 3.4.6 Conversion; shift reaction A process for

以蒸汽將其轉化為CO2與H2之製程。

reducing the CO-content of gaseous fuel by catalytically converting it with steam to CO2 and H2.

3.5 氣體燃料處理 3.5.1 燃料氣、氣態燃料、可燃性氣之精裂

3.5 Gas Processing 自 3.5.1 Purification of fuel gas/gaseous

氣體燃料去除雜質之製程。

fuel/combustible gas The removal of impurities from the gas.

3.5.2 脫水

自天然氣去除凝結水之製程。

3.5.2 Water removal; demisting A process for removing condensed water from natural gas.

3.5.3 脫硫；去硫

去除氣體燃料中的硫化合物 3.5.3 Sulphur removal; desulphurization;

之製程。

desulphurizing process A process for removing sulphur compounds contained in gaseous fuels.

3.5.4 汽油脫除在天然氣生產中，去除所含液 3.5.4 Gasoline stripping The removal of gasoline 態或氣態的汽油分。

fractions contained in liquid and vapour form in natural gas during production. 8

3.5.5 脫水

自氣體燃料去除水蒸氣。

3.5.5 Dehydration The removal of water vapour from gaseous fuels.

3.5.6 調製

添加其他氣體或液體以調整氣體 3.5.6 Conditioning A process of adjusting the

燃料的特性至如所需之一種製程。在美

characteristics of a gaseous fuel as required,

國，此術語包括去除所要的成分與添加所

by the admixture of other gases or liquids.

需的成分。

In the USA the term embraces both the removal of objectionable constituents and the addition of desirable constituents.

3.5.7 增加熱值

將氣體燃料混合入另一種高 3.5.7 Enrichment Raising the calorific value of a

熱值氣體燃料以提高其熱值的製程。

gas by mixing with it a gas of relatively high heating value.

3.5.8 液化

將天然氣轉化為液態之製程。

3.5.8 Liquefaction The conversion of natural gas to the liquid phase.

3.5.9 加臭

氣體燃料中添加一種易揮發之液 3.5.9 Odorization; odorizing The addition of a

態化學物質，使其具有臭味而容易分辨；

liquid chemical substance in the vapour

此為法律所規定者。

phase to a gas so that it becomes identifiable by its disagreeable smell; this can be a legal requirement.

3.6 氣體燃料輸送及分配

3.6 Gas Transmission and Distribution

3.6.1 輸氣幹線；氣體燃料管線高壓長程運送 3.6.1 Gas transmission line; gas pipeline A 氣體燃料之管線，通常包括其輔助設備。

pipeline for the transmission of gaseous fuel at high pressure and over long distances; the term normally includes the ancillary equipment.

3.6.2 橫越一處邊境管線；國際管線；州際管線 3.6.2 Gas pipeline crossing one frontier; （註）英文中並無特殊術語，表達管線僅

international pipeline; interstate pipeline

跨過一個邊境。

Note. There is no specific term in English denoting a pipeline that corsses one frontier only.

3.6.3 橫越兩處或兩處以上邊境管線；國際管 3.6.3 Gas pipeline crossing two or more frontiers; 線；州際管線（註）英文中並無特殊術

international pipeline; interstate pipeline

語，表達管線僅跨過一個邊境。

Note. There is no specific term in English denoting a pipeline that crosses two or more frontiers.

3.6.4 輸配氣系統；輸配網；輸配氣網路

所有 3.6.4 Transmission and distribution

的管線或幹線，包括有關組件，如管件、

system/network/grid The whole of the

閥、接頭，家庭用分支管、清管排放閥等。

pipelines and mains, including associated components, such as pipe fittings, valves,

connections, house branch mains, pig traps, etc. 3.6.5 壓縮機

為輸送或儲之目的而提高氣體 3.6.5 Compressor A machine in which the

壓力及速率之機器。

pressure or velocity of a gas is increased for the purpose of transmitting or storing it.

3.6.6 壓縮機場；壓縮機裝置；壓縮機站

壓縮 3.6.6 Compressor plant/installation/station Plant

氣體之場所，設備包括壓縮機、動力、計

for compressing gas, comprising

量、調節及控制設備，附屬管線及輔助設

compressors, compressor motive power,

備、安全設備、土木工程機械。

metering, regulation and control equipment, associated piping and ancillary equipment, safety equipment, civil engineering works.

3.6.7 配氣系統；配氣網；配氣網路

提供當地 3.6.7 Distribution system/network/grid The

氣體燃料之管線系統。

system of gas mains that provides for the local distribution of gaseous fuel.

3.6.8 氣體燃料整壓站；氣體燃料減壓站將高 3.6.8 Gas pressure regulator station; gas governor 壓氣體減為低壓之場所。

station A plant that automatically reduces a higher gas pressure to a constant lower value.

3.6.9 氣體燃料整壓器；氣體燃料減壓器將高 3.6.9 Gas pressure regulator; gas governor A 壓氣體減為低壓之一設備。

device that automatically reduces a higher gas pressure to a constant lower value.

3.6.10 氣體燃料錶

直接測量氣體燃料體質， 3.6.10 Gas meter An instrument with an

附帶指示機械結構之設備。

indicating mechanism that directly measures volumes of gas.

3.6.11 油輪

為輸送液態貨物（如液化天然氣）3.6.11 Tanker A merchant ship designed to

而設計之商船，更明確用語，如甲烷油

transport liquid cargoes, e.g. liquefied

輪、丙烷油輪、丁烷油輪。

natural gas; in context the more specific terms methane taker, propane tanker, butane lanker would be used.

3.6.12 油罐火車

運送液體，如液化石油氣之 3.6.12 Rail tanker; rail tank car A railway freight

鐵路貨車。

car for the transport of liquids, e.g. liquefied petroleum gases.

3.6.13 油罐車

運送液體，如液化石油氣之道 3.6.13 Road tanker; tank truck (USA) A road

路車輛。

vehicle for the transport of liquids; e.g. liquefied petroleum gases.

3.6.14 運輸用氣罐；運輸用氣體容器

氣體燃 3.6.14 Transportable gas holder; transportable

料瓶、球形或筒狀容器。

gas container; gas cylinder A container in bottle, spherical or cylindrical form for the 10

transport and distribution of liquefied gases.

3.7 氣體燃料儲藏 3.7.1 地下儲氣槽；地下儲氣系統

3.7 Gas Storage 儲藏於適合 3.7.1. Underground gas storage; underground gas

儲存氣體燃料之多孔地層，自然的或人為

storage system Storage in porous

產生的岩穴。

geological formations, natural or artificially created cavities, suitable for the storage of gaseous fuels.

3.7.2 多孔岩內儲藏

儲藏於適合儲存氣體燃 3.7.2 Storage in porous rock Storage in porous

料之多孔岩層，例如儲藏於水層、已耗竭

rock formation suitable for the storage of

之乾井或油氣層。

gas; examples are storage in aquifers, depleted gas wells or reservoirs.

3.7.3 地窖儲藏

天然的或人工構築的地下洞 3.7.3 Storage in underground cavities

穴儲藏，例如鹽穴、天然岩窖、廢棄礦坑、

Underground storage in natural or artificial

冰凍土層。

integral cavities; examples are storage in saline cavities, natural caverns, disused mine workings, frozen earth.

3.7.4 岩窖儲藏

儲藏於人工洗除之水溶性岩 3.7.4 Storage in caverns Storage in cavities

層（如鹽岩）形成之岩窖內。

artificially created by washing out water soluble layers of rock, e.g. rock salt.

3.7.5 裂縫內儲藏

儲藏於因構造應力極端裂 3.7.5 Storage in fissures Storage in cavities of a

開之油氣層而適合儲存氣體燃料的洞穴

kind suitable for gas storage, in which the

內。

reservoir rock is very fissured due to tectonic stresses.

3.7.6 流動氣量；有效氣量指地下氣體燃料儲 3.7.6 Current gas; active gas The quantity of gas 藏在儲存限度內可供應之氣量，為平衡該

available within the storage range of an

系統可用氣量與需求量間之差異。

underground gas storage, that serves to balance out the differences between gas available in the system and demand.

3.7.7 制壓氣（墊氣）儲槽內無法完全回收之 3.7.7 Cushion gas The quantity of gas associated 氣量。

with gas storage that can never be completely recovered.

3.7.8 儲氣槽

置於地表或近地表之儲存氣態 3.7.8 Gas holder A vessel in which gas is stored

或液態氣體燃料之容器。

at or near the surface in gaseous or liquid phase.

3.7.9 低壓儲氣槽

一般指鐘式、活塞式或無水 3.7.9 Low-pressure gas holder A general term for

儲氣槽。 3.7.10 鐘式儲氣槽

bell-type, piston or waterless gas holders. 空心圓筒，頂部閉合，底 3.7.10 Bell-type gas holder A hollow cylinder 11

部用液體封塞之儲氣槽，一般多用水槽，

closed at its upper end and sealed at its

氣體燃料以低壓儲存在水面上之圓筒槽

lower end by a liquid, generally water,

內，圓筒槽可隨盛裝之氣量多寡而自由昇

contained in a tank; the gas is stored at low

降。

pressure within the cylinder above the level of the water; the cylinder, being free to rise or fall, is able to accommodate a varying volume of gas.

3.7.11 活塞式儲氣槽；無水儲油槽；乾式儲氣 3.7.11 Piston type gas holder; waterless gas 槽

為高壓容器，平面呈多角形或圓形，

holder; dry gas holder A tall vessel,

內部有一個盤板或活塞及氣密滑動接頭

polygonal or circular in plan, inside which

或可伸縮薄膜與容器聯接，可自由垂直滑

a disc or piston, having a gastight sliding

動，氣體燃料以低壓儲存在盤板或活塞之

joint or flexible diaphragm connection with

下。

the vessel, is free to move vertically; the gas is stored in the space beneath the disc or piston, at low pressure.

3.7.12 高壓儲氣槽；壓力式儲氣槽

固定或活 3.7.12 High-pressure gas holder; pressure type

動密閉式定量儲氣槽，儲存壓力為數個大

gas holder; pressure holder A fixed or

氣壓。

movable, closed vessel of constant volume in which gas is stored at a pressure of several atmospheres.

3.8 氣體燃料利用 3.8.1 配氣管接頭

3.8 Gas Utilisation

自輸氣管線及配氣管線間 3.8.1 Service connection The branch lines

分出之配氣支管，包括絕緣接頭、開關及

between the supply mains and the main

建築物外面之塞閥、減壓器等。

service valve or meter cock, the insulating joint, the main service valve or meter cock itself, the service valve or cock located outside the building, if any, and the gas governor of the building.

3.8.2 配氣管；配氣支管；配氣分管

連接至用 3.8.2 Service pipe; house branch line; house

戶流量錶及塞閥之管線。

lateral (USA); house dead end line (USA); domestic mains (A ust.) The pipe connecting the supply main to the service valve or meter cock.

3.8.3 工業用戶

氣體燃料公司由共用之配氣 3.8.3 Consumer’splant; customer’s plant A plant

管線連接至用戶使用。

that takes gas from the public supply downstream of the main service valve or meter cock.

3.8.4 裝置容量；負荷量指連接供氣系統或考 3.8.4 Installed capacity; connected load The sum 12

慮中之系統（例如用戶裝備），其氣體燃

of the rated heat inputs of the

料消費設備之額定熱量輸入總和。

gas-consuming appliances connected to the

（註）用戶契約需求量通常等於或低於其

supplying system or any part of the system

裝置容量或負荷量。

under consideration, e.g. the appliances of a consumer. Note. A consumer’s contractual demand would be at most equal to, but generally lower than, his installed capacity/connected load.

3.8.5 氣體燃料裝備；燃氣設備

通稱有煙道及 3.8.5 Gas appliance; gas-fired equipment;

無煙道燃氣設備。

gas-fired installation A common term for flued and flueless gas-burning appliances.

3.8.6 無煙道氣體燃料裝備

不需使用煙道將 3.8.6 Flueless gas appliance An appliance

燃燒廢氣排出而設計之設備。

designed for use without connection to a flue for venting the products of combustion to the exterior.

3.8.7 煙道氣體燃料裝備

需用煙道將燃燒廢 3.8.7 Flued gas appliance An appliance designed

棄排出而設計之設備。

for use with connection to a flue for venting the products of combustion to the exterior.

3.8.8 煙道；氣體燃料煙道裝置

將氣體燃料燃 3.8.8 Flue; flue gas installation The equipment

燒之廢氣排至大氣中之設備。

required for venting to atmosphere the products of combustion from flued gas appliances.

3.9 增訂名詞 3.9.1 濕氣

3.9 Additional Terms

未經提煉之天然氣其含有可冷凝 3.9.1 Wet gas Unprocessed natural gas the

的碳氫化合物者。

contains condensable hydrocarbons.

（註）一表示特性的規格規定天然氣在井

Note A characteristic specification would

口每七十五立方公尺含有超過一公升以

be natural gas containing more than one

上的凝結油。

litre of condensate per 75 cubic metres at the well head.

3.9.2 乾氣

（1）天然氣其含水量業經除水處 3.9.2 Dry gas (1)Natural gas whose water content

理減低。（2）天然氣在正常狀況之溫度

has been reduced by a dehydration process.

及壓力下含有微量或無可回收的商業價

(2) Natural gas containing little or no

值液態碳氫化合物。

hydrocarbons commercially recoverable as

（註）一表示天然氣特性的規格對如上述

liquid product under normal conditions of

（2）之定義規定，天然氣於每七十五立

temperature and pressure.

方公尺含有少於一公升之凝結油。

Note A characteristic specification for a natural gas as defined under (2) above 13

would be a natural gas containing less than one litre of condensate per 75 cubic metres. 3.9.3 酸氣

天然氣含有硫化或其他腐蝕性硫 3.9.3 Sour gas Natural gas that contains hydrogen

化物而於利用前需要淨化者。

sulphide, or other corrosive sulphur compounds and requires purification before utilization.

3.9.4 甜氣

天然氣含有少量硫化物但利用時 3.9.4 Sweet gas Natural gas that contains such

無需先行淨化者。

small amounts of sulphur compounds that it may be utilized without prior purification.

10.1.1 海洋能

海洋能

Ocean Energy

10.1 一般名詞

10.1 General Terms

為一種能源，可藉著利用海洋 10.1.1 Ocean energy The energy that may be

之物理或化學特性的形式而得，計有潮

harnessed by exploiting an aspect of the

汐、波浪、熱梯度、鹽梯度及洋流等。

physical or chemical. Characteristics of

（註）為一種能滿足消費需求的能源，此

oceans, namely, tidal movement, wave

等形式的海洋能為既有之供給能源所補

motion, thermal gradients, salinity

充或補充進既有的供給能源中，或為一能

gradients, ocean currents.

源貯存系統所收集。

Note As a source of power to meet consumer demand these forms of ocean energy would normally be supplemented by or supplemental to a firmer source of energy supply, or buffered by an energy storage system.

10.2 潮汐能 10.2.1 潮汐能

10.2 Energy by Tidal Movement

為一種利用水位變化所產生之 10.2.1 Tidal energy The energy that can be

位能及水流所產生的動能（潮流能）而獲

usefully recovered by exploiting the

得之有效的能源。此等存在於潮汐之能量

potential energy due to the vertical

歸因於太陽、月亮與地球間所存在的引力

displacement of mass from still water level

與其間轉動關係。

or the kinetic energy due to currents (tidal

（註）潮汐發電廠見 3.1.6。

current energy), both caused by the ebb and flow (fall and rise) of the tides. The energy present in the tides is attributable to gravitational forces due to the moon and sun in association with the rotation of the Earth. Note For tidal power station see 3.1.6.

10.2.2 潮差

介於鄰接高潮位與低潮位之水位 10.2.2 Tidal range The difference in levels between successive high and low waters

差距。

due to tides. 10.2.3 潮增幅

潮波向陸地前進，進入逐漸變 10.2.3 Tidal amplification An effect whereby the

淺的水域時之變形及因波在岸邊由於反

tidal range at the coast becomes greater

射而增強之前進波的關係，使得岸邊的潮

than the tidal range in the open sea, due to

差大於外海的一種效應；此兩種效應皆對

the waves advancing landwards becoming

潮波振幅有所影響，潮增幅之大小可能為

deformed as they enter progressively

海岸之天然或人工因素而影響，但不會因

shallower waters and due to waves

某一潮波而將增輻附加於另一潮波上。

reflected at the coast reinforcing the 1

advancing waves; both effects contribute to tidal amplification which may be influenced in its extent by the natural shape of the coast or by artifacts, but is not attributable to the superimposition of one tide upon another. 10.2.4 海灣共振

因海灣構造與潮之波長的配 10.2.4 Estuary resonance; bay resonance The

合所發生的共振，造成海灣之潮差可能大

effect whereby the tidal range in an estuary

於外海潮差之效應，此時海灣之自然自由

or bay may become greater than the tidal

頻率與潮汐之振盪頻率一致；此種系統除

range in the open sea due to resonance

了潮汐能外無其他之能源。

occurring when the configuration of the

（註）海灣共振及潮增幅可能相伴發生。

estuary or bay matches the wavelength of the tide, so that a natural free oscillation frequency of the estuary or bay accords with the oscillation frequency of the tide, the system having no other source of energy than the tide. Note Estuary resonance or bay resonance and tidal amplification can occur in combination.

10.2.5 潮堰

10.2.5 Tidal barrage Retaining works located

位在橫過海灣或海口的蓄水工

程，設計為收集流入潮水於海盆內。海盆

across a bay or estuary and designed to

一方面可由蓄水工程，另一方面可由上游

impound incoming tidal water in the basin

海口或海灣海岸所形成。堰之建造可能形

or basins formed by the retaining works on

成兩個分離的海盆，如此利用更用彈性，

the one hand and the upstream estuary or

所能得到的潮汐能更多。

coast of the bay on the other hand. The barrage may be constructed so as to form two separate basins whereby more flexible exploitation of the tidal energy may be obtained.

10.2.6 蓄水灣

由堰所構成的海盆，可容許侵 10.2.6 storage basin A basin formed by the

入的潮汐，由垂直障礙物而生的反射波，

construction of a barrage into which water

或抽泵系統所得之水流入，儲存其中，直

from an incoming tide, from waves

到海盆內水位有足够高差以便產生電力。

reflected by a vertical barrier or from a pumping system is allowed to flow, is impounded and stored until such time as the head between the level of the water in the basin and that outside the basin is

sufficient to enable useful energy to be produced from it. 10.2.7 浮式潮汐電廠

裝置在一錨定之浮動設 10.2.7 Floating tidal plant A plant that is installed

施上，藉著使用水輪、螺旋，或低水頭水

on an anchored floating base and exploits

輪機而利用退潮、漲潮時水動能之電廠。

the kinetic energy of the tidal ebb and flow with the aid of water wheels, screws or low head water turbines.

10.2.8 潮渠

為一可輸送潮水至水力運作機器 10.2.8 Tidal race A channel conveying tidal water to (or from) a hydraulically operated

或蓄水灣的渠道。

machine or impounding basin. 10.2.9 潮汐電廠之尖載運轉

在計劃體系之運 10.2.9 Peak load operation of tidal power station

轉電力供應系統中，使用潮汐發電體系的

The use of the storage facilities of a tidal

儲存設備以供應其尖峯電力需求之使用

power scheme to enable it to be used to

方式。

contribute to meeting peak power demand on the electricity supply system within a planned scheme of operation.

10.3 波浪能 10.3.1 波能

10.3 Energy by Wave Motion

波中的總能量為流體異於靜止水 10.3.1 Wave energy The total energy in a wave is

面之位能及運動水粒子動能的和。波能為

the sum of the potential energy of the fluid

由風而來，而風又是因太陽能所產生。

displaced from still water level and the

（註）波之動力可由如下式子估計：

kinetic energy of the moving water

Hs2Te

particles. Wave energy is attributable to

瓩／米波峯寬

wind forces, which in turn are due to solar

其中 Hs 為由波高米數（由波峯與波谷測

energy.

得），等於一般由 20 分鐘取樣之水面變

Note the power in waves may be calculated

化均方根的四倍，Te 為波浪周期（單位

approximately as:

秒），由取樣資料所求出之能譜估計而得

Hs2Te Kilowatts per metre of wave front. 2

（見 10.3.2 之註解）。

where Hs is the significant wave height (measured from crest to trough)in metres (=4 times the root mean square surface elevation during a sample measurement, often of approximately 20 minutes) and Te is the energy period in seconds, calculated from the energy spectrum derived from sample measurements. (See note to 10.3.2)

10.3.2 波能譜

由一取樣資料（通常為 20 分鐘）10.3.2 Wave energy spectrum A description of

所得波浪特性之描述。

the wave climate during a sample

（註）通常以分佈之方式表示，以波頻（f）

measurement (often approximately 20

為橫座標；而以一小頻率範圍之能量「E

minutes).

（f）」為縱座標。二維或方向波譜需另

Note Usually presented as a distribution,

加波向之因子（θ），而波譜動量對於波

with wave frequency (f) as the abscissa and

浪之特性之措述非常重要；第n個動量

energy-in-a-small-frequency-range (E(f)) as

（Mn）定義為：

the ordinate.

∫

∞ n 0 f E(f)df

A two-dimensional or directional spectrum has an additional dimension for the

Hs（見 10.13.1）定義為 4√Mu，而 T為M-1/M0。波之功率為 7.82M-1瓩／米波峯寬。（進一步之應用統計數學計算波能的資料見美國能源部 1979 年第 42 號能源報告—Wave Eenrgy。

direction of the waves (θ). The moments of the spectrum are of particular importance in characterizing the wave climate; the n-th moment (Mn)is defined as: ∞

∫0

fnE(f)df Hs (see 10.3.1)is defined as 4√Mu and Te as M-1/Mo. The power in waves is thus 7.82 M-1 kilowatts per metre of wave front. (For further information on the application of statistical mathematics to wave energy calculations see “Wave Energy”, Department of Energy, Energy Paper No. 42,1979)

10.3.3 風浪

波能譜之一部份，由當地風所造 10.3.3 Sea (or Wind sea) That part of a wave energy spectrum containing waves which

成的。

were generated by the wind that is working on them (i.e. which were generated recently in time and locally in space). 10.3.4 湧浪

波能譜的一部份，非當地風所造 10.3.4 Swell The part of a wave energy spectrum

成，湧浪通常來自遠處所產生的波源且通

containing waves which have escaped the

常存在於波能譜低頻部的一狹窄頻帶中。

influence of the wind which generated them. As swell is normally advected from more distant generating sources, it normally falls in a narrow frequency band in the lower frequency part of the spectrum.

10.3.5 波峯長度

在垂直於波的傳播方向上測 10.3.5 Crest length The distance between adjacent wave crests, measured

量到的兩相鄰波峯間的距離。

perpendicular to the direction of 4

propagation. 10.3.6 波鋒面

為一垂直於波之傳播方向以波 10.3.6 Wave front An imaginary surface

的相速度移動的想像面。實際的波浪可考

perpendicular to the direction of wave

慮由許多波鋒面所組成，但其中一些（非

propagation and moving at the phase

全部）可能以相同的方向傳播。

velocity of the wave. Real seas may be considered as composed of a multitude of wave fronts, some but not all of which may be propagating in similar directions.

10.3.7 波能裝置

一種設計來獲得波能以期轉 10.3.7 Wave energy device A device designed to

換成有用能的裝置，此種能可能為電能或

capture wave energy for conversion to

非電能，且可加以傳送至陸上或不可以傳

useful energy, which may or may not be

送至陸上。

electrical energy and may or may not be transmitted to shore.

10.3.8 波能發電機

為一種吸收波能裝置，能 10.3.8 Wave-powered generator A wave energy extraction device that converts the energy

轉換抽取波能為電能。

extracted into electrical energy. 10.3.9 波能氣輪機

一種被設計經由空氣作為 10.3.9 Wave energy air turbine A turbine/electric

媒介用以從波浪之運動或壓力中抽取能

generator that uses as working fluid air

源的渦輪機／發電機。

compressed by the pneumatic system designed to extract energy from the movements or pressures of sea waves.

10.3.10 低水頭波能水輪機

一種被設計來操 10.3.10 Low-head wave energy water turbine

作大量低位能之水，如潮汐能或波峯與波

Turbines designed to operate on large

谷間之高度差的渦輪機。

volumes of water of low potential energy, such as tidal energy or the height difference between a wave crest and trough.

10.3.11 點吸收器為一種波能裝置，可吸收各 10.3.11 Point absorber A wave energy device 方向的能，且各方向之效率約相等，而此

which can absorb energy from all directions

種吸收器之大小較平均波長為小。

simultaneously with approximately equal

（註）雖然線性波浪理論能推知點吸收器

efficiency and which is small in

可從較其本身寬數倍的波鋒面上抽取能

comparison with the mean wave length.

量，但目前尚無可能發展一套實用的系

Note Although linear theory would predict

統。此乃因線性理論僅適用於很小振幅之

that a point absorber extracts energy from a

波浪，而此小振幅波浪，對波能轉換而言

wave front many times its own width, it has

並不動要。

not yet been possible to develop a practical system that does so. This is because non-linear behaviour invalidates the theory for all but very small wave amplitudes, 5

which are not of interest in wave energy conversion. 10.3.12 海鴨子

為一波能裝置，在一長形的圓 10.3.12 Duck A wave energy device consisting

柱形龍骨上，裝置有一系列的海鴨子，動

of a long cylindrical spine on which a series

力由龍骨上的海鴨子之相對運動而產生。

of individual oscillating vanes (or ducks) are located; power is generated by the relative motion of the ducks oscillating about the spine.

10.3.13 筏為一波能裝置，由一連串鉸鏈相連 10.3.13 Raft A wave energy device consisting of 的淺浮筒構成，動力係由相對的角運動產

a series of relatively shallow pontoons

生。

connected by hinges; power is generated by the relative angutm motion.

10.3.14 振盪水柱為一波能裝置，基本上由無 10.3.14 Oscillating water column Any wave 底而上部有小孔的盆狀物組成。波使得盆

energy device consisting essentially of a

中的水柱產生振盪，誘使振盪空氣流經小

box with no bottom and an orifice in the

孔而推動氣輪機。

top; waves cause the water column in the box to oscillate, inducing an oscillating air flow through the orifice and thus driving an air turbine.

10.3.15 波能整流器

10.3.15 Wave energy rectifier A seabed-mounted

為一種錨錠式波能裝

置，由一上、下水位貯槽構成。具有一單

wave energy device incorporating upper

向閥門，以便波峯時流入上水位貯槽，而

and lower level reservoirs, with one-way

波谷時水由下水位貯槽流出兩槽間之流

flap valves arranged to allow water to flow

動可使低水頭渦輪機運作。

into the upper reservoir from wave crests and out of the lower reservoir into wave troughs; the flow between the reservoirs operates a low-head turbine.

10.3.16 可撓袋為一種波能裝置，由充滿空氣 10.3.16 Flexible bag A wave energy device 的伸縮袋組成。伸縮袋連於正對波浪的潛

consisting of air filled, flexible bags

式船體之上端，此船體包含由氣輪機相連

attached to the top of a submerged hull

之低、高壓導管，當波峯掃過袋面時空氣

lying head on to the sea, which contains

被排入高壓導管推動氣輪機；當波谷通過

high and low-pressure duct; in wave

袋下方時空氣經由低壓導管充入袋中。

troughs the bags refill with air from the low-pressure duct.

10.3.17 波力負載

波浪施於潛式或半潛式之 10.3.17 Wave loading The forces exerted by

結構物上之力，以作為結構抗波力之設計

wave on submerged and semi-submerged

基礎。

structures calculated to form a basis for the design of structures to withstand wave 6

forces. 10.3.18 結構反應

波能抽取裝置結構對波浪 10.3.18 Sturctural response The sensitivity of the

之運動或壓力的反應靈敏度，從而自波浪

structure of a wave energy extraction

吸取能量。

device in responding to, and hence in extracting energy from, the movements or pressures of sea waves.

10.3.19 潮汐補償

因潮汐在波能抽取裝置之 10.3.19 Tidal compensation The measures

上引起水位改變的效應，所需採取之補償

requiring to be taken to compensate for the

方法，特別是在收縮坡道系統及系統依靠

effect of the changes in sea level due to

在海床上連成其動力抽取設備之一部份

tides upon wave energy extraction devices,

時。

particularly in the case of converging channel ramp schemes and in schemes relying on a sea-bed connection as part of their power extraction mechanism.

10.3.20 波聚集

在一特別區域內藉著利用某 10.3.20 Wave focusing A means of increasing

種方法（如潛式平板）將由較廣鋒面之波

the power of waves in a particular area by

能以折射方法集中於某區域以增加該區

using some means (such as submerged

域之波能的方法。

plates) to concentrate the wave energy from a wider wave from into that area by refraction.

10.4 洋流能 10.4.1 水下洋流電廠

10.4 Energy by Ocean Currents

水中工廠結合輪子、推 10.4.1 Underwater ocean current plants:

進器、降落傘狀物，設計來獲取水中洋流

underwater mills Plants incorporating

之能量並將其轉換成有用能源的電廠

wheels, propellers or “parachutes” , designed to harness the energy available in underwater ocean currents and convert it into useful energy.

10.5 熱梯度能 10.5.1 海洋熱梯度

10.5 Energy by Thermal Gradients

深部海水與表面海水之溫 10.5.1 Ocean thermal gradients The temperature

度差，一般約在 14~25ºC 之間。

differences between deep ocean water and surface water. These may range from 14 to 25ºC.

10.5.2 海洋熱能轉換（OTEC）利用深部海水 10.5.2 Ocean thermal energy conversion (OTEC) 與表面海水之溫度差以產生有用之能。此

The exploitation of the temperature

溫差構成一熱系統可用來蒸發及冷凝某

difference that exists between the surface

種工作流體，如氨或丙烷，以推動渦輪機

and the depth of oceans to produce useful

或其他熱機。

energy. Such a temperature difference constitutes a thermal system that can be 7

used to vaporize and condense a working fluid such as propane or ammonia to drive a turbine or other heat engine.

10.6 鹽梯度能 10.6.1 鹽梯度能

10.6 Energy by Salinity Gradient

在河川流入海洋於淡水和鹽 10.6.1 Salinity gradient energy At the interface of

水介面，或在不同鹽度水之介面，會產生

fresh and salt water where rivers enter the

滲透壓，可藉適合之半透膜來產生有用之

sea or at the interface of waters of different

能，或利用介面上之電化勢來直接產生電

salinity, osmotic pressure occurs which

流。

may be exploited to provide useful energy by the application of suitably disposed semi-permeable membranes, for example, in the form of a closed cylinder. Alternatively, the electrochemical potential at the interface may be exploited to generate electric current directly.

Impact of Energy Industries on the Environment

能源工業對環境之衝擊 5.1 一般名詞

5.1 General

Terms

5.1.1 環境污染影響人類、動物及植物生命之 5.1.1 Environmental pollution Any detrimental alteration to the environment caused by

任何人為對環境的有害改變。

man and affecting human, animal and plant life. 5.1.2 污染償付原則

生產或使用能源者造成 5.1.2 Polluter pays principle The principle that

環境傷害則應負擔環境復原改善費用的

those causing environmental harm by

原則，此項費用應成為生產成本的一部

producing or utilising energy shall bear the

分。

cost of its remedy, i.e. such cost shall become a component in the cost of the product.

5.1.3 廠址準則

決定廠址位置的適合性所應 5.1.3 Site criteria Those criteria that must be

遵守的一些準則，由環境觀點，這些準則

applied when deciding on the suibability of

適用於工廠之施工與運轉，對當地居民健

a location for a plant.

康與安全的危險度，對空氣、水、土壤的

view of the environment, such criteria

污染程度，以及對當地一般舒適的影響。

would apply to the effect of the

考慮的因素應包括：現有的污染程度、水

construction and operation of the plant on

的冷却容量、人口密度、地區經濟結構、

the health and safety risk to the local

地形、地質，地區發展本質、風向、地震

population, on levels of air, water and soil

危險度等。

pollution and on local amenities in general.

From the point of

Factors to be considered would include: existing levels of pollution, cooling capacity of waters, population density, regional economic structure, topography, geology, nature of regional development, wind direction, earthquake risks.

5.2 環境之物質污染 5.2.1 空氣污染

5.2 Material Pollution of the Environment

對周圍空氣的任何人為之有 5.2.1 Air Pollution Any detrimental alteration of the ambient air caused by man.

害改變。 5.2.2 排放

由發生源釋放物質或能量（例如：5.2.2 Emission The release of substances or energy (e.g. noise, vibration, radiation,

噪音、震動、輻射、熱量）於環境中。

heat) into the environment from a source. 5.2.3（污染物）地面濃度

在某一特定地點， 5.2.3 Ground level concentration (of pollutants);

傾注某些物質或能量（例如：噪音、震動、

immission (SA) The incidence of

輻射、熱量），致使人類、植物及動物的

substances or energy (e.g. noise, vibration,

radiation, heat) in a specified place,

環境條件遭受有害的改變。

whereby environmental conditions for man, plants and animals become detrimentally altered. 5.2.4 污染源；污染排放源釋放某些物質或能 5.2.4 Pollution source; pollution emitter Plant or 量（例如：噪音、震動、輻射、熱量）進

equipment that releases substances or

入環境的工廠或設備。

energy (e.g. noise, vibration, radiation, heat) into the environment.

5.2.5 排放點；點源釋放某些物質或能量進入 5.2.5 Emission point; point source A point at which substances or energy are released

環境的源始點。

into the environment. 5.2.6 排放標準

按照法律規定，不得超過的排 5.2.6 Emission standard A level of emission that under the law may not be exceeded.

放水準。 5.2.7 周圍空氣（水）品質標準

按法律規定，5.2.7 Ambient air (water etc.) quality standard; immission standard (SA) A level of

周圍空氣（水）必須維持的品質水準。

ambient air (water, etc.) quality that under the law must be maintained. 5.2.8 工作場所限閥值（TLV）；職業性限閥值；5.2.8 TLV (threshold limit value) at place of 工作場所最大容許濃度（MAC）；職業

work; occupational) TLV; MAC(maximum

性最大容許濃度

allowable concentration ) at place of work;

作業環境空氣中某一

污染物對作業人員每日 8 小時連續曝露

occupational MAC The maximum

而不致於損害其健康的最大容許濃度。

allowable concentration of air polluting substances that, in continued and generally daily 8-hour impact on the human organism, is not damaging to health.

5.2.9 自由環境限閥值；自由環境最大容許濃度 5.2.9 TLV(threshold limit value) in the free 在自由環境內，空氣中污染物在特定期間

environment; MAC(maximum allowable

與頻次下，不致於對某地區的人類、動物

concentration) in the free environment The

及植物造成損害的最大容許濃度。

maximum concentration of air polluting substances in the free environment whose impact when of specified duration and frequency is not objectionable to man, fauna and flora.

5.2.10 瞬間濃度

地區性周圍污染物在某一特 5.2.10 Instantaneous concentration Regional ambient pollutant concentration at a

定瞬間的濃度。

specified point in time. 5.2.11 空氣污染物

使空氣的自然成分發生有 5.2.11 Air pollutants Substances that detrimentally alter the natural composition

害改變的物質。 2

of the air. 5.2.12 排氣；廢氣

由固定的工廠、器具、以 5.2.12 Exhaust; waste gases Gases vented to

及由內燃機推動的車輛所排入大氣中的

atmosphere by stationary plant and

氣體。

appliances and by internal combustion engine driven vehicles.

5.2.13 氣態的燃燒產物；煙道氣

在燃燒的過 5.2.13 Gaseous combustion products; flue gases Gases that arise in combustion processes.

程中產生的氣體。 5.2.14 薰煙

在一氣態載體中，含有濃密的固 5.2.14 Fumes A concentration of solid and liquid particles, and visble gases in a carrier gas.

態與液態粒子以及可見的氣體。 5.2.15 充氣排放；霧氣；煙柱

由工業製造程 5.2.15 Steam-laden emissions; mists; plumes Air,

序排出充滿飽和水蒸汽且常含有固態、液

supersaturated with water vapour and often

態、或氣態污染物的空氣。

containing solid, liquid or gaseous contaminants, that is vented from industrial processes.

5.2.16 塵埃

分散在氣態載體中的固態微粒。 5.2.16 Dust Solid particulate matter in disperse phase in a carrier gas.

5.2.17 含塵量

分散在單位體積的氣態載體中 5.2.17 Dust content The mass or number of solid particles dispersed in unit volume of carrier

之固態粒子數目或質量。◦

gas. 5.2.18 煤煙

5.2.18 Soot Fine-grained particulate amorphous

不完全燃燒所產生的非結晶形

carbon occurring as the result of incomplete

碳之微細粒子。

combustion. 5.2.19 煙霧

在特殊氣象條件下，光化學來源 5.2.19 Smog A concentration of air pollutants occurring under particular meteorological

產生的濃度空氣污染物。

conditions, generally of photo-chemical origin. 5.2.20 氣態懸膠體

分散在氣態媒介中的膠狀 5.2.20 Aerosols Suspended particles colloidally dispersed in a gaseous medium.

懸浮粒子。 5.2.21 煙柱高度

由於熱與動力產生的浮力作 5.2.21 Plume-rise The difference between the

用，因而引起排放點高度與煙柱上升高度

height of the emission point and the height

間的差值。

to which the emissions rise due to thermally or kinetically induced buoyancy.

5.2.22 水污染

地面水、地下水、或海洋環境 5.2.22 Water pollution Any detrimental alteration of surface waters, underground waters or

因任何人為之有害改變。

the marine environment caused by man. 5.2.23 水污染物

使水的天然條件遭受有害改 5.2.23 Water pollutants Solid, liquid and gaseous substances that detrimentally alter the

變的物質（固態、液態、或氣態）。

natural condition of waters. 3

5.2.24 排水

5.2.24 Aqueous effluent Water discharged after

經家庭或工商業使用後排出的

水，亦包括自工業區流出受污染的雨水。

use by households, trade or industry, also polluted rainwater from an inhabited area.

5.2.25 水污染的原先水準

原先已遭受物質污 5.2.25 Initial level of water pollution The material and thermal pollution of water

染與熱污染的用水。

prior to the use under consideration. 5.2.26 水質

地面水按其受污染的程度而劃分 5.2.26 Water quality The classification of surface waters categorising their degree of

類別。

pollution. 5.2.27 濁水

5.2.27 Turbid water Colloid disperse systems in

含有膠狀擴散狀態的水。

water. 5.2.28 土地污染；土壤污染土地或土壤遭受任 5.2.28 Land pollution; soil pollution Any detrimental alteration to land or soil caused

何人為之有害改變。

by man. 5.2.29 土地污染物；土壤污染物

使土地或土 5.2.29 Land pollutants; soil pollutants Solid,

壤遭受有害改變之固態、液態、或氣態物

liquid and gaseous substances that

質。

detrimentally alter the natural condition of the soil or land.

5.2.30 污染落塵；落塵；沉積

大氣中污染物 5.2.30 Contaminant fall-out; fall-out; deposition

每單位時間所沉積於單位面積上的數量。

The quantity of polluting material precipitated from the atmosphere per unit area per unit time.

5.2.31 沖洗；大氣清洗作用

空中污染物隨天 5.2.31 Wash-out; atmospheric scrubbing The

然雨雪沉降於地面上，使大氣獲得清洗的

cleansing of the atmosphere by natural

作用。

precipitation (rain or snow) entraining airborn contaminants to the surface of the earth.

5.2.32 可用副產品；可用廢產品

固態或液態 5.2.32 Usable by-products; usable waste products

可貯存之殘餘物料，與原產品規格不完全

Solid or liquid, storable, residual materials

一致，但仍具有使用價值者。

of varying consistencies to which a value can be attached.

5.2.33 燃燒殘餘物；灰燼

燃燒後仍遺留的隋 5.2.33 Combustion residue; ash Inert or unburned matter remaining after a process of

性或不燃性物質。

combustion.

5.3 環境之熱污染 5.3.1 廢熱

5.3 Thermal Pollution of the Environment

工業熱製造程序中，未曾加以利用 5.3.1 Waste heat Heat energy that has not been

而排放於周圍空氣、土壤、或水中的熱

utilised an industrial thermal process and is

能。

released to the surrounding air, soil or 4

waters. 5.3.2 熱負載

由水、土壤或空氣吸收的廢熱。5.3.2 Thermal load The waste heat absorbed by waters, soil or the atmosphere.

5.3.3 溫升；遞進熱量

冷却系統中冷却媒介的 5.3.3 Temperature rise; incremental heating The difference between the outlet and inlet

出口與入口溫度間之差額。

temperatures of the cooling medium in a cooling system. 5.3.4 熱負載計畫為維持生物平衡，現在或將 5.3.4 Heat load plan A plan of existing and future thermal loading of waters, soil or the

來之水、土壤、空氣的熱負載之計畫。

atmosphere so as to maintain biological equilibrium.

5.4 環境之噪音污染 5.4.1 音壓水準

5.4 Noise Pollution of the Environment

在能聽度的低限區域內，有 5.4.1 Sound pressure level The logarithm of the

效音壓與參考音壓間比率的對數值。

ratio of effective sound pressure to

在英語國家，音壓水準的單位為「分貝」，

reference sound pressure (in the region of

即該音壓與參考音壓之比率對數值之二

the threshold of audibility). In

十倍。

English-speaking countries the unit of sound pressure level is the decibel which is defined as 20 times the logarithm of the ratio of the sound pressure in question to the reference sound pressure.

5.4.2 音壓譜

音壓水準繪製為頻率函數的圖 5.4.2 Sound pressure spectrum The sound pressure level plotted as a function of

表。

frequency. 5.4.3 音源

任何能以成音頻率震動的固態、液 5.4.3 Sound source; noise source Any solid, liquid or gaseous system or medium able to

態、或氣態之系統或媒介。

vibrate in the range of audible frequencies. 5.4.4 噪音劑量

在某一特定地點之某一特定 5.4.4 The metered and weighted sound pressure

時段內，所計測與衡量的音壓水準。

level at a specific place over a specific

（註）本名詞尚無正確的簡單名詞，「噪

period of time.

音劑量」或「噪音傾注水準」或可用以表

Note. There is no exact English equivalent

逹本名詞之內涵，但其使用應加以明確的

for this term. The terms “noise dose” or

定義。

“noise immission level” may convey the meaning of this term in certain contexts, but where precision is required the term used should be defined, as certain commonly employed terms do not yet have established definitions. 5

5.5 環境之放射性污染

5.5 Radioactive Pollution of the Environment

5.5.1 人為或天然的游離輻射對個人、羣體、或 5.5.1 The incidence of man-made or natural 全人口的入射。按不精確的說法，「曝露」

ionizing radiation on persons, groups of the

一詞可表達本名詞所代表的意義，但宜謹

population or the whole population. The

慎使用，以免與 4.5.5 所解釋的「曝露」

word “exposure” may convey the meaning

定義相混淆。

of this term when used in a loose sense, but care should be taken not to confuse this meaning with the precise meaning of the term exposure as defined in 4.5.5

5.5.2 游離輻射

請參閱 4.5.17 定義。

5.5.3 最大容許濃度

5.5.2 Ionizing radiation See definition 4.5.17.

請參閱 4.5.20 定義。

5.5.3 Maximum permissible concentration See definition 4.5.20.

5.5.4 劑量

請參閱 4.5.2 定義。

5.5.4 Dose See definition 4.5.2.

5.5.5 等效劑量

請參閱 4.5.7 定義。

5.5.5 Dose equivalent See definition 4.5.7.

5.5.6 射質因數

請參閱 4.5.6 定義。

5.5.6 Quality factor A factor depending on the linear energy transfer in water of primary or secondary charged particles, by which absorbed dose is multiplied to obtain, according to practice in the field of radiation protection, an evaluation on a common scale, for all ionizing radiations, of the irradiation incurred by exposed persons.

5.5.7 最大容許等效劑量

請參閱 4.5.8 定義。 5.5.7 Maximum permissible dose equivalent (MPDE) See definition 4.5.8.

5.5.8 人口劑量

一地人口中，人體全身或特定 5.5.8 Population dose A measure of the total

器官以等效劑量表示的總曝露之度量，人

exposure of the whole body or a specified

口劑量以侖目表示之。

organ of a population or people in terms of

（註）本名詞的完整定義請參閱國際輻射

dose equivalent.

防護委員會第 22 號出版物。

The population dose is given in rems. Note. For a fuller definition see: Publication No.22 of the International Commission on Radiological Protection.

5.5.9 羣體或部分人口集合劑量

請參閱 4.5.11 5.5.9 Group/sub-population collective dose A component of the population dose (see

定義。

5.5.8 above) related to a given sub-population, which , for some purposes, 6

msy be the population of a country or region. The group/sub-population collective doses is measured in rems. 5.5.10 攝入

請參閱 4.5.16 定義。

5.5.11 放射性落塵

5.5.10 Intake See definition 4.5.16.

請參閱 4.5.12 定義。

5.5.11 Radioactive fall-out The deposition upon the surface of the earth or radioactive substances from the explosion of a nuclear device or from their accidental release.

5.5.12 放射性廢料

請參閱 4.6.1 定義。

5.5.12 Radioactive waste See definition 4.6.1.

5.6 環境之地形衝擊 5.6.1 土地的取得

5.6 Topographical Impact on the Environment

經由合約、強制力的運用、5.6.1 Acquisition of land The acquisition of any

或經由中央政府、公立或地方主管機關、

right or interest in land (including land

國營工業、或經任何其他個人、法人組織

covered by buildings, trees or water)

或公司，以取得土地上任何權利或利益

whether by agreement or by the exercise of

（包括土地上的建築物、樹木或水）。

compulsory powers and whether by the

開採權或特許權為特殊型式的土地取

Crown, a public or local authority,

得，可經由合約使營運者獲得租用或特許

nationalized industry or any other person,

以探勘及開採礦藏。

corporate or incorporate. A concession is a special case of the acquisition of land, whereby a lease or licence is granted by agreement to operators to prospect for and work mineral deposits.

5.6.2 土地侵擾；土地惡化在未經損害的土地 5.6.2 Land disturbance; land degradation The 上傾倒或進行破壞性工作，特別指露天採

destructive working of, or dumping on,

礦活動。

unspoilt land, with particular reference to surface mining activities.

5.6.3（土地與水的）地力重建

完成能源目的 5.6.3 Rehabilitation (of land and waters) The

之商業利用之後，將地層表面（土地與水）

conversion of surface areas (lands and

轉為商業上可用之土地、森林、與水或其

waters), after their commercial utilisation

他使用目的，包括開墾與隨後的復耕。

for energy purposes is completed, to commercially useful lands, forests and waters or to other useful purposes. This comprises reclamation and subsequent recultivation.

5.6.4（土地與水的）開墾

促使先前用於能源 5.6.4 Reclamation (for land and waters )

目的之地層表面（土地與水）適合於復耕

Measures taken to render surface areas

的各種措施。

(lands and waters), formerly utilised for 7

energy purposes, fit for recultivation. 5.6.5 復耕

為使新生地能永久生產利用所採 5.6.5 Recultivation Measures taken to ensure the permanent and productive utilisation of

取的各種措施。

reclaimed areas. 5.6.6 傾卸管制

5.6.6 Controlled dumping The properly regulated

適當管制的廢物堆積。

deposition of waste products.

5.7 增訂名詞 5.7.1 下陷

5.7 Additional Terms

就地下採礦而言，下陷即礦區經開 5.7.1 Subsidence Relative to underground

採後之地面下陷。採礦後由於留下了空

mining, subsidence is a sinking into the

間，造成岩層間結構不穩定，導致岩石崩

area that has been mined. The void left after

坍落入空處，並造成地面下陷。

the extraction of the mined material often

上述現象亦可能因礦坑中遺留之支柱無

produces a condition of instability within

法長久承受負荷，故經常在停止採礦長時

the rock structure leading to collapse of the

間後發生。下陷亦可能因開發地熱能或開

overlying rock into the void and possible

採油氣使得地下壓力減低而造成。

ultimate surface subsidence. This may occur when the pillars or supports left in the ground are no longer able to carry the overburden weight. The sequence described may occur long after the cessation of mining. Subsidence may also result from release of subterranean pressure in connection with gas recovery or geothermal energy exploitation.

5.7.2 二氧化碳溫室效應

二氧化碳幾可容可 5.7.2 Carbon dioxide greenhouse effect Carbon

見光透過，却可作為紅外線輻射之吸收

dioxide, being nearly transparent to visible

體，尤其是波長在 12~18 微米（μm）時，

light but an absorber of infrared radiation

具單向過濾的特性，容許進入之可見光單

especially at wavelengths between 12 and

向穿過，但阻止反方向外離之紅外線輻射

18 microns, behaves as a one-way filter

通過。

allowing incoming visible light to pass

（註）二氧化碳之單向過濾效應，空氣中

through in one direction but preventing the

其他組成成份如氮氧化物亦有此特性但

outgoing infrared radiation from passing in

程度較低，其吸收大氣中之過量紅外線輻

the opposite direction.

射，作用如同溫室一樣，能增加地面之溫

Note This one-way filtering effect of

度。參見 7.1.20。

carbon dioxide, exercised also to a less significant degree by other constituents of the air, e.g. oxides of nitrogen, by trapping an excess of the infrared radiation in the atmosphere, acts in the manner of a 8

greenhouse with a potential for increasing the surface temperature of the earth. See 7.1.20. 5.7.3 人為地震／地面震動

地震或地面之震 5.7.3 Man-made earthquakes/earth tremors

動係由於人為的貫穿地殼，開採地下資源

Earthquakes or earth tremors caused by

如採礦，取出石油、天然氣和地熱能所造

man’s penetration of the earth’s crust in

成。

such operations as mining, e.g. coal mining,

（註）通常人為地震或地面的震動發生之

or the extraction of other energy sources

原因，是因為部份地殼發生壓力改變。因

such as oil, natural gas and geothermal

此於地下操作前，應先行了解地殼壓力狀

energy.

況此一重要因素。天然地震活動頻繁之地

Note The common cause of man-made

區較無地震活動紀錄之地區更易產生強

earthquakes or earth tremors are the

烈之人為地面震動。根據目前觀察，除已

changes in pressure that such activities

知地面之震動與採礦時地面下陷以及爆

bring about in parts of the earth’s crust,

破岩石有關之外，亦知水壩所在地之地震

whereby the pressure conditions prevailing

活動與在壓力下排放廢水進入石塊裂縫

prior to the underground operations are an

所造成之震動有關。至於抽取地熱流體

essential factor. (In a zone of high natural

後，地殼冷却而導致地震和地面震動之現

seismic activity a more powerful man-made

象則尚待考察。

tremor could result than) ina xone with no previous record of seismic activity. To-date tremors associated with rock bursts and with subsidence in mining, also seismic activity at dam sites and earthquakes and tremors due to the discharge under pressure of waste waters into fissured rock have all been observed. Yet to be experienced are earthquakes or earth tremors caused by the cooling of zones of the earth’s curst due to the extraction of geothermal fluids.

節約能源

Energy Conservation

6.1 一般名詞

6.1 General Terms

6.1.1 能源節約

以具體的行為，確保有限能源 6.1.1 Energy Conservation

資源最有效之利用。如能源節省，合理使

Term that defines a policy embodying the

用能源，以他種能源代替；例如以太陽

actions to be taken to ensure the most

能、風力及地熱等能源，代替化石燃料。

efficacious use of finite energy resources. Examples of such actions are energy savings, rational use of energy, substitution of one form of energy by another, e.g. fossil fuels by solar, wind, geothermal, etc., energy.

6.1.1.1 能源節省

由能源之供應者和使用者採 6.1.1.1 Energy saving Measures or the effect of

取措施來限制能源損耗。包括間接的如絕

measures taken by suppliers and users of

熱，直接的如廢熱之使用或氣體燃燒，或

energy to limit wastage of energy. Such

是組織的如改變輸送方式等之措施。

measures may be passive (e.g. insulation); active (e.g. utilisation of waste heat or gas the

would otherwise be flared) ;or

organisational (e.g. change in modes of transport). 6.1.1.2 合理使用能源

消費者以最適合實現經 6.1.1.2 Rational use of energy Utilisation of

濟目標的方法來利用能源，並考慮社會、

energy by consumers in a manner best

政治、財政、環境等之限制。

suited to the realization of economic objectives, taking into account social, political, financial, environmental, etc., constraints.

6.1.2 能源含量

於生產點測量產品之製造或 6.1.2 Energy content The quantity of energy

於提供服務據點測量準備之服務所消耗

(direct and /or indirect) that has been

能源（直接間接）量。

consumed in the manufacture of a product

（註）當提供能源內容之資料，必需聲明

measured at the production point or in the

是否包括機器，物料等（直接或間接）之

provision of a service measured at the point

能源內容，是否包括製造和運送之能源消

at which the service is provided.

耗，是否包括勞動，和能源是否做成產

Note When providing information on

品，例如石油化學等。

energy content, it should be stated whether the energy content of machines, materials, etc. (indirect energy), is included, whether the energy used to produce and deliver each unit of energy consumed is included, 1

whether the energy associated with labour is included and whether the energy actually physically embodied in the product, e.g. in a petrochemical, is included. 6.1.3 能源鏈合

能源的流程，從原始的生產到 6.1.3 Energy chain The flow of energy from

最終的使用。轉換某種能源型式至他種型

primary production to end use of the

式，皆構成為能源鏈之一部份。

energy; one or more links of the energy chain involve conversion of one form of the energy into another.

6.1.4 能源串級

6.1.4 Energy cascade A flow or quantity of

串聯之一個或多個生產程

序，於完成一個程序後留下之可用能源供

energy utilised in two or more processes

應次一個程序使用，其目標乃是達到能源

stepwise in series in such manner that

使用之最佳效率。

energy remaining available after

（註）於每一程序之熱力平衡，從原有能

completion of one process is supplied for

源中所增加之熵等於製程中所減少之焓。

use to the following process, the objective being to achieve optimum overall efficiency in the use of energy. Note Where thermal energy is involved, at each process stage the increase in entropy of the original energy corresponds to a decrease in enthalpy due to the thermodynamic process at that stage.

6.1.5 省能比值每年期間，有關之元件於輸出 6.1.5 Specific cost of energy saving The （出力）不變情況下，於節省單位數量能

expenditure required in energy-saving

源的測量中所需之費用。

measures to save unit quantity of energy

（註）省能比值用在計算投資報酬方面。

per year per relevant unit output without quantitative or qualitative change in the output. Note The specific cost of energy saving is employed, for example, in calculating the return on investment.

6.1.6 每日度差

以攝氏（或華氏）表示之實驗 6.1.6 Degree day An empirical unit expressing

單位，為 24 小時之室外溫度平均，當低

the daily difference in degrees Celsius (or

於一基準溫度時，兩者之溫度差。每日度

Fahrenheit) between a base temperature and

差記錄可以估計建築物之所需暖房需求

the 24-hour mean outdoor temperature

熱量。

when this falls below the base temperature.

（註 1）實驗值隨著各國不同。基準溫度

Degree day records are used to estimate the

既是實驗之室外溫度低於建築物加熱系

heating requirements of buildings. 2

統操作使用之溫度，也是室內溫度。基準

Note1 Depending on the practices

溫度之值固定，但各國有所不同。

prevailing in different countries, the base

（註 2）每日度差的原理可以應用於類推

temperature is defined either as the outdoor

空氣調節系統。

temperature empirically decided as that

（註 3）統計整月或整個取暖季節之每日

below which the heating systems of

度差，可以於當月或取暖季之室外溫度水

buildings are put into operation, or as the

準或數年為一週期測量之。並且作一比

indoor temperature, i.e. the temperature at

較，依此基準之比較「溫度調節」而搜集

which the interior of the premises requires

並統計整月，取暖季或整年之燃料消耗。

to be maintained. The base temperature has

至於區域性之氣候溫度也會影響該時期

a fixed value nationally; it may, however,

之能源消耗應分別予以估計。

vary between countries. Note 2 The principle of the degree day may be applied analogously to air conditioning systems. Note 3 By totalling the degree days over a month or over a heating season, a comparison may be made between the level of the outdoor temperature in that month or heating season and a norm measured over a number of years for the period; on the basis of such comparison “temperature adjusted” fuel consumption statistics may be compiled for the month, heating season or year which enable factors other than climatic temperature that have influenced energy consumption in that period to be independently assessed.

6.2 有關間接性能源節省名詞 6.2.1 絕熱

6.2 Terms Relating to Passive Energy Saving

使用低熱傳之物質於建築物、窰 6.2.1 Thermal insulation The application of

爐、鍋爐、蒸汽和熱水管路和熱水槽。來

materials of very low thermal conductivity

防止熱量散失和廢棄。

to the walls, roofs and floors, and windows

（註）絕熱同樣也可應用於冷凍系統防止

of buildings, to furnaces, boilers, steam and

冷氣之損失。

hot water piping, hot water tanks, etc., to prevent the escape and hence waste of heat. Note Thermal insulation may similarly be applied to preventing the loss of cold in refrigeration processes. 3

6.2.2 K 值：熱傳導度

測量絕熱物質傳送熱量 6.2.2 k-Value: thermal conductivity A measure of

之能力（防止熱傳送）；以單位面積單位

an insulating material’s capacity to transmit

厚度之材料板，於單位時間板之兩側溫度

(and hence to resist the transmission of )

差板之熱傳導量：k=W/mK。（註）k 值

heat; it is expressed as the quantity of heat

是絕熱技術名詞，熱傳導是相同的科學名

that will be conducted through unit area of

詞並不限於絕熱的情況。

a slab of material of unit thickness with unit differences of temperature between the faces in unit time: k=W/mK. Note k-value is the term used in insulation technology; thermal conductivity is the corresponding scientific term and not limited to the context of insulation.

6.2.3 U 值；熱傳送；傳送係數

測量建築物的 6.2.3 U-Value; thermal transmittance;

結構元件（由磚組立牆、絕熱物、空室、

transmittance coefficient A measure of the

屋頂之瓦、木頭）來傳送（或者隔絕）之

capacity of a composite structural element

熱量，是從建築物之一側空氣流過結構元

of a building (e.g. a wall consisting of

件並從他側流出之熱量，以每單位面積單

bricks, thermal insulation material, cavities,

位時間兩側溫差之傳熱量

etc.; a roof of tiles, wood, insulation

U=W/m²K（註 1）屋頂，牆等之 U 值，

material, etc.) to transmit (and hence to

為度量某獨立建築物之熱特性。

resist the transmission of) heat; it is the

（註 2）某些國家之 R 因數或 R 值（熱

quantity of heat which will flow from air on

阻），於數學上是 U 值的倒數。但是在

one side of the structure to air on the other

決定材料之內側和外側之表面溫度，最好

side per unit area for unit air temperature

以測量絕熱的單位來計量：R=m²K/W。

difference in unit time: U=W/m²K. Note 1 U-values of roof, walls, etc., give a measure of the thermal properties of an individual building. Note 2 In some countries the R-factor or R-value (thermal resistance), which is mathematically the reciprocal of the U-value but in the determination of which the inside and outside surface temperatures of the materials are measured and not the respective air temperatures as for the U-value, is preferred as a unit of measurement of thermal insulation: R=m²K/W. 4

6.2.4 入射熱增益

建築物從太陽輻射和其他 6.2.4 Incidental heat gain the total heat acquired

之內在或外在的熱源所得之總熱量和（如

by a building from solar radiation and any

燈光，居住者），非由建築物安裝之加熱

other external or internal source of heat

系統而來，入射熱增益有時稱為「自由

(e.g. lighting, occupants), that does not

熱」。

form part of the installed heating system of

註：如果建築物之溫度控制系統於設計

the building. Incidental heat gain is

時，考慮到此附屬熱增益，則有助於燃料

sometimes termed “free heat”.

之節省。

Note Incidental heat gain can contribute to fuel savings only if the temperature-control system of the building is designed to take account of such heat gain.

6.2.5 省能建築一棟建築物於設計時，能以最 6.2.5 Low-energy building A building so 少購買商用能源，並能滿足其加熱和空調

designed that it can meet its heating and

之需求。

air-conditioning requirements with the

（註）以經濟上實際燃料節約名詞而言，

minimum use of purchased commercial

此建築物應以最小的全部壽命週期成本

energy.

來建造和使用。

Note In terms of economically realistic fuel conservation, such a building would be one with a minimum overall life cycle cost to build and operate.

6.3 有關應用於現有工廠之直接性能源節省名詞 6.3.1 程式控制的暖房與空調

6.3 Terms Relating to Active Energy Saving Applied to Existing Plant

建築物中之暖 6.3.1 Programme controlled heating and

房與空調系統，依據預先安排之程式設計

air-conditioning The automatic control of

而做自動控制，使得建築物內有人使用

the heating and air-conditioning system of a

時，能享受所需的舒適狀況；反之，在其

building according to a prearranged

他無人使用的時間，暖房與空調之負載則

programme designed so that the occupants

會降低。

of a building enjoy the required conditions of comfort while they are in occupancy of the building, while at other times the heating and air-conditioning load is reduced.

6.3.2 負載控制

利用特別的計量或其他的配 6.3.2 Load control Any method of adjusting

置，例如熱計量，配合以特殊電價比率之

consumer demand, notably at periods of

最大需求計量，容許停供電力之合約，離

peak demand, by the use of special

峯期間熱儲存之準備等任何可調整尖峯

metering or other arrangements, e.g. heat

期間用戶需求之方法。

metering, maximum demand metering associated with special tariffs/rates, 5

contracts allowing interruptions of supply, provision for heat storage during off-peak periods, etc. 6.3.3 功率因數修正

為改進電力設備之功率 6.3.3 Power factor correction Correction effected

因數由系統與裝置所影響之修正。

by systems and devices for improving the

（註）對於「功率因數」參見第二部份之

power factor of electrical equipment.

分別記載。

Note For “power factor” see separate entry in Section2.

6.4 有關附加元件於現有工廠、再循環及 6.4 Terms Relating to Active Energy 廢物利用之直接性能源節約名詞 Saving by Addition of Elements to Existing Plant, Recycling, Utilisation of Waste 6.4.1 機械式通風

自然循環通風不足時，利用 6.4.1 Mechanical ventilation The use of fans or

風扇或其他機械裝置以使空氣在房間內

other mechanical devices to ensure that the

或建築物之其他部份循環。

air is circulated in rooms and other parts of buildings when natural circulation is inadequate.

6.4.2 冷凝水回收

利用於發電、程序加熱、空 6.4.2 Condensate return the technique of trapping

間加熱等之蒸汽所凝結成水的袪水技

the water formed from the condensation of

術，並且為了節省水的顯熱及備用飼水之

steam used for power generation, process

某些成本，將之以飼水之方式送回鍋爐。

heating, space heating, etc., and returning it to the boiler as feed water,in order to save the sensible heat of the water and some of the costs of feed water preparation.

6.4.3 能源回收

完成一個特定的程序之後所 6.4.3 Energy recovery

留下仍然可資利用的能源之回收，可應用

The recovery of energy remaining available

於同一程序或其他程序。

after completion of a particular process, either for use in the same process or for use in another process.

6.4.3.1 廢熱回收

在某一特定程序而未消耗於 6.4.3.1 Waste-heat recovery The capture and

此程序中，且仍可開發利用之熱源的收集

utilisation of that part of the heat generated

與利用。

for a particular process that is not

（註）兩種廢熱回收之特例為排放水之熱

consumed in that process, but remains an

回收（通常由鍋爐之最低部份釋放以清除

exploitable heat source.

鍋爐淤渣之水顯熱回收）以及閃蒸回收

Note Two special cases of waste-heat

（當保持熱製程水溫於 373°K（100°C）

recovery are blowdown heat recovery

以上之壓力突然降低時，由熱製程水所產

(recovery of the sensible heat in the water

生蒸汽的回收）。

that is regularly released from the lowest 6

part of a boiler to free the boiler of sludge) and flash steam recovery (recovery of the steam generated from hot process water, when the pressure required to maintain the hot process water at temperatures in excess of 373 K(100ºC) is suddenly reduced). 6.4.3.2 機械能回收

在其他情況將被浪費掉之 6.4.3.2 Mechanical energy recovery The recovery

有用機械能的回收，例如，應用再生煞

in useful mechanical form of energy that

車，在氣體傳送與分配系統中應用膨脹輪

would otherwise be wasted, e.g. by

機以取代減壓閥。

regenerative braking (q.v.), use of expansion turbine in place of reducing valve in a gas transmission and distribution system.

6.4.4 熱交換器一種設備，用來將一流動流體 6.4.4 Heat exchanger Equipment for transferring 之熱量傳遞至另一流體，在兩物質之間不

heat from one fluid in motion to another

容許任何有直接的接觸。熱交換器可能預

without allowing any direct contact

備做為連續的熱傳遞（復熱式熱交換

between the two substances. The heat

器）；或者可能預備做為間歇的熱傳遞（再

exchanger may provide for continuous heat

生式熱交換器）。

transfer (recuperative heat exchanger): or it

（註）熱交換器之特例有熱管（利用冷媒

may provide for intermittent heat transfer

循環以傳遞熱量的一種熱交換器，由含有

(regenerative heat exchanger).

燈芯與冷煤之一系列管子所組合而成，並

Note Particular cases of heat exchanger are

將之置於一組合殼內）與熱輪（一種熱交

the heat pipe (a heat exchanger that

換器包含有柱形母體置於組合殼之中，並

transfers heat by the refrigerant cycle,

且透過兩空氣流束做緩慢之轉動，如此由

comprising a series of pipes each

一流束傳遞熱量至另一流束）。

containing a wick and refrigerant, and housed in a split casing) and the thermal wheel (a heat exchanger that comprises a cylindrical matrix within a split housing which rotates slowly through two air streams thus transferring heat from one to the other).

6.4.5 物料再循環由廢料與由工業、商業及家 6.4.5 Materials recycling The salvage from the 庭所產生廢物之殘料回收，這些廢物是經

waste matter and refuse occurring in

一個或多個製程而產生之結果，並將其回

industry, commerce and households of the

收至一個製程中，如此節省了原料、能源

material that has been the result of one or

與成本，這些在由原料產生廢物時都是必

more process steps and the return of that

需的。

material to a process, thus saving the raw 7

material, energy and costs that would otherwise have been required or incurred to produce it from the raw materials. 6.4.6 廢物；廢料

物料因無立即價值而丟棄或 6.4.6 Refuse; waste Material rejected as of no

因製程或者操作時所留下之殘留物。這些

immediate worth or left as residue of

可能是農業（即有機廢料）、工業（即含

processes or operations. Such refuse may

鐵的與非含鐵的金屬、玻璃、塑膠等）、

be agricultural (i.e. organic waste),

商業與家庭的（即都市或市區的廢料）廢

industrial (i.e. containing ferrous and

物。

non-ferrous metals, glass, plastics, etc.), commercial and household (i.e. urban or municipal waste).

6.4.7 廢物衍生燃料；廢料衍生燃料

一種在某 6.4.7 Refuse-derived fuel; waste-derived fuel A

些情況被視為無價值的材料所產生的燃

fuel that is produced from material that

料，例如，由農業廢料而產生的甲烷氣，

would otherwise be regarded as worthless,

由廢橡膠產生之油，由有機廢物產生之固

e.g. methane gas from agricultural waste,

體燃料。

oil from scrap rubber, solid fuel from organic refuse.

6.4.8 焚化（廢物或廢料）固體、半固體、液 6.4.8 Incineration (of refuse or waste) The 體或氣體可燃廢料在燃燒設備（特別是為

ignition and burning of solid, semi-solid,

此目的而設計者）中之點火燃燒。

liquid or gaseous combustible waste matter

（註）焚化之主要目的在於處置殘留灰分

in combustion equipment specially

之前減少廢料容積並使毒性物質變成無

designed for this purpose.

害；更進一步可能是利用燃燒之熱來產生

Note The main purpose of incineration is to

蒸汽以電力；焚化之產品也可能用來做肥

reduce the bulk of the waste materials prior

料之備料及造路及建築材料。

to disposal of the ash residue and to render toxic materials harmless; a further possibility is to utilise the heat of the combustion for steam generation and electricity production; the products of incineration may also be utilised in the preparation of fertilisers and as road-making and construction materials.

6.4.9 輔助點火

為了保持燃燒，將足够熱值之 6.4.9 Auxillary firing The addition of a

商業性燃料（油、氣、煤）加入低熱值之

commercial fuel (oil, gas , coal) of adequate

燃燒材料中。名詞「補助燃料」也可用於

calorific value to combustible materials of

上述之解釋其義較廣。

low calorific value in order to maintain combustion. Hence Auxiliary fuel. The term Supplemental fuel may also be used in 8

the above sense but it has a wider general meaning. 6.4.10 機械式蒸氣再壓縮

再度利用潛熱的一 6.4.10 Mechanical vapour re-compression A

種方法，例如在蒸發器中利用輪機壓縮機

method of re-using latent heat, e.g. in

壓縮，使得低壓蒸氣或排放蒸氣上升至較

evaporators, whereby low-pressure vapour

高壓力。低壓蒸氣或排放蒸氣在噴射器內

or exhaust steam is raised to a higher

利用與高壓蒸氣混合，以增壓到較高壓力

pressure by compression in a

的類似程序被稱為熱壓縮。

turbo-compresson.

6.5 有關以改組及新系統達成能源節約 6.5 Terms Relating to Energy Savings 之名詞 Achieved by Organisational Changes and New Systems 6.5.1 替換（1）一個廠，程序、產品或服務之 6.5.1 Substitution (1) The use of a plant, process, 應用，對其操作或準備較現存之情況只需

product or service, requiring less energy, or

較少的能源或較少的某一型態的能源，但

less of a certain type of energy, for its

並未降低產品或服務之品質要求。

operation or provision than is required

替換（2）對一種特殊程序或服務使用除

under the existing practice, without

了通常所用以外的某一型式之能源，在這

reducing the quality required of the product

種情況下使得替代在技術上、經濟或供給

or service.

之考慮上是較有利或必要的。

Substitution (2) The use of a form of

（註）上述兩種情況在必要時可能包括一

energy other than that conventionally used

種型式的能源以他種型式的大量能源（較

for a particular process or service, in cases

便宜、更多量或較低度精煉）來替代。

where technical, economic or supply considerations make such substitution advantageous or essential. Note Both the above cases may on occasion involve substitution of one form of energy by relatively greater quantities of other (cheaper, more abundant or less refined ) forms of energy.

6.5.2 總體能源系統對於單一建築物、建築物 6.5.2 Total energy system A system designed to 或工廠之集合體的動力，熱量與冷凍需

supply and distribute on a premises the

求，在基於單一燃料輸入的前提下，設計

power, heat and refrigeration requimments

來供應與分配的一個系統。

of a single building, a complex of buildings

（註）這種技術目前主限於由氣體燃料或

or a factory, based on the input of a single

石油所構成之單一燃料輸入系統。

fuel. Note The technology is limited, at present, mainly to systems in which gas or oil 9

constitute the single fuel input. 6.5.3 熱電複合廠；熱電共生廠

一種發電廠，6.5.3 Combined heat and power station;

其中所有蒸汽產生於鍋爐並經由渦輪發

cogeneration plant A thermal power station

電機以產生電力，但係設計成蒸汽可由輪

in which all the steam generated in the

機之某一具抽取，且（或）由輪機之排氣

boilers passes to turbogenerators for

當做背壓蒸汽並且用來對工業製程，區域

electricity generation, but designed so that

加熱等供應熱量。

steam may be extracted at points on the

（註 1）電力與熱之供給是兩個主要的產

turbine and/or from the turbine exhaust as

品且其供應量是互補的；產量可依據主要

back-pressure steam and used to supply

之輸出是用來供應蒸汽或電力之需求而

heat for industrial processes, for district

做調整。

heating, etc.

（註 2）熱與電力之組合也可經由氣渦輸

Note 1 The electricity and heat supplied are

機或內燃機驅動發電機廠，在其循環中回

both main products and the quantities

收排氣或其他點之廢熱並利用之，而獲

supplied are complementary; production

得。在這種情況，熱供應是一種副產品。

may be so regulated that the major output is supplied as process steam or as electricity, as required. Note 2 Combined heat and power may also be obtained from a gas-turbine or internal-combustion-engine driven electricity generation plant by recovering waste heat at the exhaust or elsewhere in the cycle and utilising it. In this case the heat supplied is a by-product.

6.5.4 複合循環廠

含有氣渦輪發電機且其排 6.5.4 Combined cycle plant Electricity generating

氣供給到可能有或無輔助加熱器之廢氣

plant comprising a gas-turbine generator

爐的發電廠，並且由鍋爐所產生的蒸汽被

unit whose exhaust gases are fed to a

用來推動蒸汽渦輪發電機。

waste-heat boiler, which may or may not

（註）基本循環可能有各種不同的型式並

have a supplementary burner, and the steam

且用於氣渦輪機燃燒室之燃料氣也可能

raised by the boiler is used to drive a

在煤氣化廠內產生。

steam-turbine generator.

電力產生循環的其他共生組合也可以如

Note There may be variants of the basic

下分類：柴油—蒸汽；水銀—蒸汽；液態

cycle and the fuel gas for the gas-turbine

金屬—蒸汽；磁流—蒸汽；氣體燃料—有

combustion chamber may be produced in a

機流體；蒸汽—有機流體。

coal gasification plant. Other synergistic combinations of power generating cycles may also be so classified, e.g. diesel-steam; mercury-steam; liquid 10

metal-steam; MHD-steam; gas-organic fluid; steam-organic fluid.

6.6 有關運輸方面節約能源的名詞

6.6 Terms Relating to Energy Conservation in Transport

6.6.1 內燃循環一種熱機之熱力循環，燃料在 6.6.1 Internal combustion cycle A 汽缸內燃燒，燃燒產物形成工作介質並產

thermodynamic cycle in which, in the heat

生或推動動力衝程，例如汽油、柴油及煤

engine, combustion of a fuel takes place

氣機。發展中之分層進料，預燃以及乏燃

within the cylinder and the products of

等技術，皆以改善內燃機之效率為目標。

combustion form the working medium

（註）通常使用上項名詞時環限於奧圖及

effecting the power stroke or drive.

廸塞爾循環之動力機，但內燃式燃氣輪機

Examples are the petrol, diesel and gas

亦可包含在內。

engine. Stratified charging, pre-chamber injection and lean-burn techniques are among developments aimed at improving the efficiency of the internal combustion engine. Note In normal usage the term is confined to engines approximating to the Otto and diesel cycles of operation, but the internally fired gas-turbine may also be classed within this category.

6.6.2 外燃循環

一種熱力循環，由燃燒燃料所 6.6.2 External combustion cycle A

產生之熱產物經由鍋爐或其他熱交換的

thermodynamic cycle in which the hot

方式傳至工作介質（通常為蒸汽或空氣）

products of combustion arising from the

產生或推動動力衝程，例如蒸汽輸機工

burning of the fuel pass through a boiler or

廠、往復式蒸汽機、外燃式燃氣輪機、史

are otherwise separated from, but in heat

提林動力機等。

exchange contact with, the working medium (generally steam or air) that effects the power stroke or drive in the heat engine. Examples are steam turbine plant, reciprocating steam engines, externally fired gas-turbines, Stirling engines.

6.6.3 開放式循環動力機

動力機之工作流體 6.6.3 Open-cycle engine A engine in which the

循環經由熱機過程之各步驟，於最後一個

working fluid is cycled through the stages

步驟後將使用過之工作流體釋放於周遭。

of the heat engine process. followed by the release of the spent working fluid to the surroundings after passing through the last stage of the process.

6.6.4 閉路式循環動力機

動力機之工作流體 6.6.4 Closed cycle engine An engine in which the

循環經由熱機過程之各步驟，於最後一個

same working fluid is cycled through the

步驟後將原工作流體再循環於熱機過程

stages of the heat engine process and after

的第一個步驟。

passing through the final stage is recycled to the first stage.

6.6.5（動力機）推進效率

可用動力或淨動力 6.6.5 (Engine) Propulsive efficiency The ratio of

與總動力之比值，或淨推力與總推力之比

the available or net power to the gross

值。以上之比值依動力機之型式而定。

power or the ratio of the net thrust to the gross thrust, depending on the type of engine under consideration.

6.6.6（動力機）指示效率動力機之效率。其 6.6.6 (Engine) Indicated efficiency The 動力係由示功圖計算得之，不包括泵唧及

efficiency of the engine based on the power

磨擦之損失。

calculated from an indicator diagram

（註）於往復式動力機，指示效率與施於

ignoring pumping or frictional losses.

活塞上之力有關，而非與曲軸上之力有

Note In the case of a reciprocating engine

關。

the indicated efficiency refers to the force acting on the piston and not that acting on the shaft.

6.6.7（動力機）制動力

為制動主動軸而由原 6.6.7 (Engine) Brake power The effective or

動機或電動機發出計量的有效或有用動

useful power developed by a prime mover

力。

or electric motor as measured by a brake applied to the driving shaft.

6.6.8（動力機）毛動力

減除操作時必需之輔 6.6.8 (Engine) Gross power The power measured

機動力後的驅動軸動力。但不包括風扇、

on the drive shaft after deduction of the

通風罩與散熱器的動力以及製造廠所公

power consumption of the auxiliaries

布之進氣減壓與排氣背壓。

necessary for its operation but not allowing for that consumed by the fan, cowl and radiator and with the manufacturer’s declared maximum inlet depression and exhaust back pressure.

6.6.9（動力機）淨動力

減除操作時所有輔機 6.6.9 (Engine) Net power The power measured on the drive shaft after deduction of the

所耗用動力後的驅動軸動力。

power consumption of all the auxiliaries required for its operation. 6.6.10 可用動力

動力機連續操作時，減除特 6.6.10 Available power The power measured on

別用途之風扇及輔機所耗用動力後的驅

the drive shaft after deduction of the power

動軸動力。

consumed by the fan and the auxiliaries required for a particular application, and 12

with the engine in continuous operation. 6.6.11 制動熱效率

動力機的制動力效率。係 6.6.11 Brake thermal efficiency The efficiency of

制動動力輸出之能量當量與供給動力機

an engine reckoned in terms of brake

能量的比值。

power. It is given by the ratio of the energy equivalent of the brake power output to the energy supplied to the engine.

6.6.12 連續性變速傳動

不斷修正控制傳動之 6.6.12 Continuously variable transmission

傳動比率，俾使動力機操作時經常能保持

Transmission so controlled that the

高的制動熱效率。

transmission ratio is continuously varied so as to keep the engine always working in a region of high brake thermal efficiency.

6.6.13 連續性隨機傳動傳動之傳動比率採隨 6.6.13 Continuously random transmission Transmission whose ratio is arbitrarily

機控制，俾能有效操件動力機。

controlled insofar as the efficient operation of the engine is concerned. 6.6.14 制動平均有效壓力在動力機之動力衝 6.6.14 Brake mean effective pressure The 程時，活塞上的平均壓力，可從量測制動

average pressure on the piston during the

力或由每次工作循環（與制動動力有關）

power stroke of the engine as calculated

所作的功與動力機掃過容積之比值計算

from the measurement of brake power or

得之。制動力與制動平均有效壓力之間的

the ratio of the work done per working

關係可以下式表之：

cycle (corresponding to the brake power) to

P=p.L.A.S.，

the engine swept volume. The relationship

P 為制動力（KW），

between brake power and b.m.e.p. may be

P 為制動力平均有效壓力（KN/m²），

defined as follows:

L 為衝程之長度（m），

P=p.L.A.S.,

A 為汽缸內徑面積（m²）

in which : P is brake power in kW,

S 為每秒循環數。

p is b.m.e.p in kN/m², L is length of stroke in m, A is area of cylinder bore in m², S is cycles per second.

6.6.15 制動器單位燃料耗用量

在單位時間中 6.6.15 Brake specific fuel consumption A measure of the quantity of fuel consumed

單位制動力所耗用燃料之度量。

per unit time per unit brake power. 6.6.16 動力機性能圖

以圖表表示動力機之性 6.6.16 Engine performance map A diagrammatic

能，其中考慮許多影響動力機效率的因

representation of engine performance

素。通常本圖為制動平均有效壓力與動力

taking account of the numerous factors that

機速度的圖表，並附對應之制動器單位燃

affect engine efficiency. Usually the map is

料耗用量曲線。

a plot of brake mean effective pressure 13

against engine speed, superimposed with contours of equal brake specific fuel consumption. 6.6.17 再生制動

一種制動車輛的方法。在減 6.6.17 Regenerative braking A method of braking

低車輛動量時所釋放之能量轉換儲存起

a vehicle whereby the energy released in

來，俾便回饋原供應系統；例如電氣火車

reducing the momentum of the vehicle is

與無軌電車，再生制動所生之電流可回收

converted into stored energy so that it can

至供應系統，無需中間儲存。

be fed back to the supply system; in the case of electric trains and trolley buses the current produced by regenerative braking may be returned to the supply system without intermediate storage.

6.6.18 阻力係數

車輛向前移動時之空氣動力 6.6.18 Drag coefficient A measure of a vehicle’s

阻力計量值。通常為車輛正面面積與行駛

aerodynamic resistance to forward motion

速率之函數。

expressed as a function of its frontal area and speed of travel.

6.6.19 滾動阻力

6.6.19 Rolling resistance The force required to

忽略空氣動力阻力之情況

下，使車輛在水平路面保持一定速率所需

maintain a vehicle at a constant speed on

之力。通常為輪胎設計、車輛重量及速率

level ground neglecting the aerodynamic

之函數。亦即車輛的輪胎與路面所耗用的

resistance, expressed as a function of the

動力。

tyre/tire design, vehicle weight and speed, i.e. the power consumed due to deformation of the tyres of the vehicle and of the road surface.

6.6.20 複合車

6.6.20 Hybrid vehicles Vehicles which

車輛裝有兩套單獨之動力設

備，並能使用不同形式的能源。亦即在近

incorporate two power units operating on

乎等速及高效率運轉時，內燃機除提供汽

different forms of energy, e.g. an internal

車的動力外並供作電池之充電器。電池則

combustion (i.c.) engine running at near

供給電動馬達所需電力。這些動力設備串

constant speed and high efficiency, that

聯或並聯方式運轉俾獲得所需的動力。複

serves both as automotive power and as a

合車可連結內燃機與飛輪或內燃機與電

battery charger, and an electric motor that

動馬達混合使用。

runs off the battery. Such automotive power units may be operated in series or in parallel to obtain a desired performance. Hybrid vehicles may also combine i.c. engines and flywheels or i.c. engines and electric motors fed from electric power lines. 14

6.6.21 有用負載效率

飛機、船隻及車輛之操 6.6.21 Payload efficiency the operating efficiency of an aircraft, vessel or vehicle,

作效率，與其負載容量有關。

referred to its revenue load capacity. 6.6.22 延人公里；延噸公里

運送一個人或一 6.6.22 Passenger-kilometre; tonne-kilometre The transport of one passenger or one tonne

噸物品至一公里之距離。

over a distance of one kilometre. 6.6.23 客運裝載率；貨運裝載率

實際延人公 6.6.23 Passenger load factor; tonnage load factor

里數與最大乘位公里數之比值；實際延噸

The ratio of the number of revenue

公里數至最大裝載延噸公里數之比值。以

passenger-kilometres to the number of

上皆以百分比表示。

available seak-kilometres; the ratio of the number of revenue tonne-kilometres to the number of tonne-kilometres of available capacity. The ratio is expressed as a percentage.

6.6.24 每延人公里之能源耗用量；每延噸公里 6.6.24 Energy consumption per 之能源耗用量運送一個人或一噸物品至

passenger-kilometre; energy consumption

一公里距離所耗用之能源。其值係運送方

per tonne-kilometre The energy required to

式之不同而有所差異；通常與旅客之人數

convey one passenger or one tone over one

或貨物之數量，通行的距離以及客、貨運

kilometer. The value varies for each mode

裝載率等有關。此外亦可以成本代替能源

of transport in dependence on the numbers

來比較其他運送方式之能源耗用量，即用

of passengers or quantities of commodities

管線、槽櫃車、鐵路、空運、路運等方式

conveyed, the distance covered and the

運送旅客及貨物。

passenger or tonnage load factor; it enables

（註）上項單位以百萬焦耳／延一人公里

the cost in terms of energy to be compared

（MJ/pkm）或百萬焦耳／延一噸公里

as between one mode of transport and

（MJ/tkm）表示。

another, e.g. pipeline, tanker, rail, air, road for the conveyance of (MJ/pkm) or megajoules per tonne-kilometre (MJ/tkm).

6.6.25 客車燃料耗用測試

在標準狀況下，將 6.6.25 Passenger car fuel consumption test A test

新車種以模擬市區駕駛情況及定速行駛

(which may be mandatory) made under

等方式量測其燃料粍用量。通常皆以公升

standard conditions on new passenger car

/100 公里表示。

models to determine their fuel consumption under simulated urban driving conditions and at specified constant speeds (e.g. 90 and 120 km/h). Fuel consumption is expressed in a standard unit specified in the testing procedure (e.g. litres/100 km). Results of the tests are published to enable 15

comparisons of fuel consumption to be made.

6.7 熱泵／熱泵加熱系統 6.7 Heat Pumps/Heat Pump Heating （註）下列名詞係限於暖房加熱的電 Systems 力熱泵工廠。 Note The terms listed below are limited to those applying to electric heat pump plants used for space heating. 6.7.1 熱泵

自低度熱源（冷側），如地下水，6.7.1 Heat pump A device that transfers heat

地面水、土壤、室外空氣、通風空氣，傳

from a low-grade heat source (cold side).

熱至工作流體，再應用高級能，如機械

e.g. ground water, surface water, soil,

能，昇高溫度或增加工作流體之含熱量，

outdoor air, vented air, to a working fluid

再釋放熱能以供利用（熱側）之裝置。

and, by the application of a higher grade

（註）蒸汽壓縮熱泵的組件為：壓縮循

form of energy, e.g. mechanical energy,

環，工作流體循環，包括熱交換器和膨脹

raises the temperature or increases the heat

閥，輔助器等。

content of the working fluid before releasing its heat for utilization (hot side). Note the components of a vapour compression cycle heat pump are: compressor, compressor drive, working fluid cycle, including heat exchangers and expansion valve, auxiliaries, e.g. crank-case heating, control equipment.

6.7.2 熱泵廠包含熱泵、熱源設施及有關輔助 6.7.2 Heat pump plant A plant comprising a heat 設備（見 6.7.1）之工廠。

pump, the heat source installation and associated auxiliaries (see 6.7.1)

6.7.3 熱泵加熱系統一種加熱系統，其基本構 6.7.3 Heat pump heating system A heating 件，除熱能分配設施本身外，係一熱泵。

system whose essential component, apart

額外設備可能包含熱能儲存設備及或一

from the heat distribution installation itself,

補充加熱系統。

is a heat ump. Additional equipment could

（註 1）以熱傳媒體為主之工廠分類。

comprise heat-storage facilities and/or a

工廠與熱泵加熱系統可以分類如下：

supplemental heating system.

—空氣／空氣，

Note 1 Classification of plant by thermal

—空氣／水，

media According to the different media

—水／空氣，

employed as heat sources and in heat

—水／水，

distribution installations, heat pump plants

—土壤／空氣，

and heat pump heating systems may be

—土壤／水。

classed as follows: 16

（註 2）以操作方法為主之工廠分類。

- air/air

單級熱泵加熱系統：不具補充加熱之熱泵

- air/water,

加熱系統，只以熱泵於加熱期間供應熱能

- water/air,

之系統。

- water/water,

雙級熱泵加熱系統：級熱泵加熱系統：具

- soil/air,

有補充加熱之熱泵加熱系統，熱泵可以由

- soil/water.

其他加熱設備（補充加熱）補充之系統，

Note 2 Classification of plant by methods

通常用於，譬如，當滿足或有助於滿足特

of operation

別寒冷日子之加熱需求或當熱泵無法工

Monovalent heat pump heating system;

作時。名詞「雙級」之使用，其理由為，

heat pump heating system without

通常補充加熱係基於不同之能源供應以

supplemental heating A system in which

用於操作熱泵。

the heat pump alone supplies heat during

熱泵操作可以區分為：

the heating season. Bivalent heat pump heating system; hybrid

並聯操作在雙級熱泵工廠之並聯操作，在大

heat pump heating system; heat pump

多數加熱日子，只由熱泵可以滿足

heating system with supplemental heating

熱能需求。然而，在少數特別寒冷

A system in which the heat pump may be

之加熱日子，為了滿足尖峯需求，

supplemented by other heating equipment

補充加熱必須與熱泵並聯操作，前

(supplemental heating ) which serves, for

者係基於不同能源供應以用於操作

example, to meet or assist in meeting

熱泵。

heating demand on unusually cold days or

交互操作

when the heat pump is out of commission.

在雙級熱泵工廠之交互操作，低熱

The term ‘bivalent’ is employed because as

能需求之加熱日子期間，當室外溫

a rule the supplemental heating is based on

度高於 3°C，只以熱泵即可滿足其熱

a different supply of energy from that used

能需求，然而在加熱日子一旦室外

to operate the heat pump.

溫度降至低於 3°C，熱能需求由交互

Heat pump operation may be divided into:

加熱設備來滿足，基於不同能源供

Parallel operation

應以用於操作熱泵。

In parallel operation of a bivalent heat

（註 3）操作指南

pump plant, heat demand is met on the

在單級操作及雙級，並聯操作，熱泵工廠

majority of heating days by the heat pump

必須連接至一低熱能分配系統，譬如熱

alone. On the few exceptionally cold

水，樓板下加熱，其最大入口溫度不超過

heating days, however, in order to meet

55°C；在雙級，交互操作的場合，熱泵工

peak demand, supplemental heating is

廠可以連接至任何熱水加熱系統（暖氣爐

operated in parallel with the heat pump, the

及對流暖爐）。新的熱水加熱系統可能的

former being based on a different supply of

話，應當設計使最大入口溫度不超過

energy from that employed to operate the

70°C

heat pump. 17

Alternative operation In alternative operation of a bivalent heat pump plant, heat demand on heating days of low heat demand, when outdoor temperatures are, say, above 3ºC, is met by the heat pump alone, whereas on heating days when the outdoor temperature falls, say, below 3ºC, heat demand is met solely by the alternative heating equipment, based on a different supply of energy from that employed for operating the heat pump. Note 3 Operating guidelines In the case of monovalent operation and bivalent, parallel operation, the heat pump plant requires to be connected to a low-temperature heat-distribution system, e.g. hot water, underfloor heating, whose maximum inlet temperature does not exceed 55ºC. In the case of bivalent, alternative operation, the heat pump plant may be connected to any hot-water heating system (radiators and convectors). New hot-water heating systems should, where possible, be designed so that the maximum inlet temperature does not exceed 70ºC. 6.7.4 能源消耗及供應

6.7.4 Energy consumption and supply

（註）在分節 6.7.4 及 6.7.5 中之定義與符

Note The definitions and notation in the

號係關於蒸氣壓縮式循環熱泵。

subsections 6.7.4 and 6.7.5 relate to the

（註）見 6.7.5.6 名詞後之有關熱泵符號。

vapour compression cycle heat pump. Note See notation for heat pump after term 6.7.5.6.

6.7.4.1 壓縮機年能源消耗量

每年用於熱泵之 6.7.4.1 compressor annual energy consumption

壓縮機驅動所秏用之能源（能源供應見

The total quantity of energy (energy

1.1.6）總量，Wcyr（見 6.7.4 註）

supplied, see 1.1.6) consumed by the compressor drive of the heat pump in one year, Wcyr(see notes to 6.7.4).

6.7.4.2 附屬設備年能源消耗量

每年用於熱泵 6.7.4.2 Auxiliaries annual energy consumption

之附設備（如用於加熱曲軸箱，用於操作 18

The total quantity of energy (energy

控制設備）以及熱源設備（如用於泵送地

supplied, see 1.1.6) consumed in one year

下水，用於驅動抽氣風扇）所耗用之能源

by the auxiliaries of the heat pump (e.g. for

（能源供應見 1.1.6）總量，Wauxyr（見 6.7.4

heating the crankcase, for operating control

註）。

equipment ) and by the heat source equipment

(e.g. for pumping up

under-ground water, for driving an extractor fan), Wausyr (see notes 6.7.4). 6.7.4.3 熱泵廠年能源消耗量

6.7.4.3 Heat pump plant annual energy

每年用於熱

泵，附屬設備及熱源備所耗用之能源（能

consumption The total quantity of energy

源供應見 1.1.6）共同組成熱泵工廠能源

(energy supplied, see 1.1.6) consumed in

消耗總量，Wyr

one year by the heat pump, auxiliaries and

Wyr=Wcyr+Wauxyr

heat source equipment together

（見 6.7.4 註）。

comprising the heat pump plant, Wyr.

（註）用於循環（水）泵浦或熱能分配系

Wyr=Wcyr+Wauxyr

統附屬設備之能源消耗量可以不必包括。

(see notes to 6.7.4). Note The quantity of energy consumed by the circulating pumps or auxiliaries of the heat distribution system may not be included.

6.7.4.4 熱泵廠每年供應之有用熱能

每年由熱 6.7.4.4 Annual useful heat supplied by heat pump

泵廠供應之有用熱能總量，Qyr（見 9.7.4

plant The quantity of useful heat supplied

之注意事項）。

by the heat pump plant in one year, Qyr (see notes to 6.7.4).

6.7.5 操作特性

6.7.5 Operating characteristics

6.7.5.1 熱泵廠性能係數

熱泵廠供應之有用熱 6.7.5.1 Coefficient of performance of heat pump

能輸出率對熱泵工廠所需之總功率輸入

plant

之比值，Cp；參考條必須注明。

The ratio of the rate of useful heat output

CP =

supplied to the total power input required

by the heat pump plant, Cp; reference conditions should be specified.

（見 6.7.4 註）。（註）如果性能係數之計算只指熱泵，必

CP =

9 P

(see Notes to 6.7.4).

須指明。

Note If coefficient of performance is calculated for the heat pump alone, this should be indicated. 6.7.5.2 壓縮機年使用期

一年期間，用於熱泵 6.7.5.2 Annual compressor utilization period The 19

之壓縮機驅動所耗用之能源（能源供應見

ratio of the total quantity of energy (energy

1.1.6）總量對於其名義或額定容量操作功

supplied, see 1.1.6) consumed by the

率消耗之比值，以每年小時數為單位計，

compressor drive of the heat pump, to its

Tcyr

power consumption when operating at its

Tcyr =

Wcyr

nominal or rated capacity, over a one year

Pcm

period, in terms of hours per year, Tcyr Tcyr =

（見 6.7.4 註）。

Wcyr

6.7.5.3 熱泵廠年使用期間

Pcm (see bites to 6.7.4). 一年期間，用於熱 6.7.5.3 Annual heat pump plant utilisation period

泵工廠所耗用之能源（能源供應見 1.1.6）

The ratio of the total quantity of energy

總量對熱泵工廠以最大容量操作功率消

(energy supplied, see 1.1.6) consumed by

耗之比值，以每年小時數為單位計，

the heat pump plant to the power

Tnmaxyr。

consumption when the heat pump plant is

Tmaxyr =

Wyr

operation at maximum capacity, over a

Pmax

one-year period, in terms of hours per year, Tmaxyr.

（見 6.7.4 註）

Tmaxyr =

Wyr Pmax

(see notes to 6.7.4). 6.7.5.4 熱泵年性能係數

一年期間，熱泵供應 6.7.5.4 Annual heat pump coefficient of

之有用熱能對於熱泵之壓縮機驅動所消

performance The ratio of the useful heat

耗之能源（能源供應見 1.1.6）總量之比

supplied by the heat pump to the total

值，Cphpyr

quantity of energy (energy supplied, see

Cphpyr =

Qyhpyr

1.1.6) consumed by the heat pump

Wcyr

compressor drive, over a one-year period, Cphphr

（見 6.7.4 註）。 Cphpyr =

Qyhpyr

Wcyr (see notes to 6.7.4). 6.7.5.5 熱泵廠年性能係數

一年期間，熱泵工 6.7.5.5 Annual heat pump plant coefficient of

廠供應之有用熱能對於熱泵工廠消耗之

performance The ratio of the useful heat

能源（能源供應見 1.1.6）總量之比值，

supplied by the heat pump plant to the total

Cpyr

quantity of energy (energy supplied, see

Cpyr =

Qyr

1.1.6) consumed by the heat pump plant,

Wyr

over a one-year period, Cpyr 20

（見 6.7.4 註）

Cpyr =

Qyr Wyr

(see notes to 6.7.4). 6.7.5.6 熱泵廠年性能係數（以初級能源輸入為 6.7.5.6 Annual heat pump plant coefficient of 參考）一年期間，熱泵工廠供應之總有

performance (referred to primary energy

用熱能對於初級能源消耗總量之比值，在

input) The ratio of the total useful heat

下列場合：

supplied by the heat pump plant to the total

（1）不具補充加熱之熱泵工廠或單級熱

quantity of

泵工廠

over a one-year period, for the case of : Cpyr =

Qyr

(1) a heat pump plant without supplemental

Eyr

heating or monovalent heat pump plant Qyr Cpyr = Eyr

（2）具有補充加熱之熱泵工廠或雙級熱泵工廠 Qyr Cpyr = Eyr

primary energy consumed,

Wcyr ‧Cphpyr + QByr

(2) a heat pump plant with supplemental

(1/η) Wyr + CVnet‧Vyr

heating or bivalent heat pump plant

（註）這種性能係數的變化在於能以初級能源需要做比較，且不能視為制定初級能

Cpyr =

Qyr Eyr

Wcyr ‧Cphpyr + QByr (1/η) Wyr + CVnet‧Vyr

源使用之經濟或政策評估，由於諸如進口、市場情勢、環境衝擊等皆未考慮；在

Note This variant of the coefficient of

不同熱泵加熱系統之比較評估時，這些因

performance is to enable comparison to be

素必須列入考慮。

made of primary energy requirements and

6.7.4 及 6.7.5 節之符號

cannot be regarded as constituting an

aux=輔助設備

economic or policy assessment of the

C=壓縮機

primary energy utilised, inasmuch as

Cp=熱泵工廠之性能係數

factors such as import dependence, market

Cphp=熱泵本身之性能係數

(situation, environmental impact, etc., are

CVnet=補充加熱燃料之淨熱值

not)considered; in the comparative

E=熱泵工廠初級能源輸入

evaluation of different heat pump heating

hp=不包括熱源設備之熱泵

systems such factors require to be taken

max=最大值

into account.

n=名義或額定容量

Notation for subsections 6.7.4 and 6.7.5

p=熱泵工廠之功率輸入

aux = auxiliaries

Pc=壓縮機之功率輸入

C=compressor

Q=熱泵工廠供應之有用熱源

Cp =coefficient of performance of heat

QB=補充加熱供應之有用熱能

pump plant

QΝ=熱泵加上補充加熱供應之有用熱能

Cphp =coefficient of performance of heat

Qhp=熱泵本身供應之有用熱能

pump alone

q=熱泵工廠有用熱能之供應率

CVnet =net calorific value of supplemental 21

T=涉及熱泵工廠之週期，單位為小時

heating fuel

Tc=涉及壓縮機之週期，單位為小時

E=primary energy input to heat pump plant

V=補充加熱燃料之體積或重量

hp=heat pump excluding heat source

W=熱泵工廠之能源消耗

equipment

Wc=壓縮機驅動之能源消耗

max=maximum

Waux=輔助設備之能源消耗

n=nominal or rated capacity

yr=年

p=power input to heat pump plant

η=初級化石燃料轉換成電力之熱效率（電

Pc =power input to compressor

熱泵之場合）

Q=useful heat supplied by heat pump plant QB=useful heat supplied by supplemental heating QN=useful heat supplied by heat pump plus supplemental heating Qhp=useful heat supplied by heat pump alone q=rate of supply of useful heat by heat pump plant T=period in hours referred to heat pump plant Tc=period in hours referred to compressor V=volume or weight of supplemental heating fuel W=energy consumed by heat pump plant Wc=energy consumed by compressor drive Waux=energy consumed by auxiliaries yr=year η=Thermal efficiency of the conversion of primary fossile fuel in electricity (in the case of electric heat pumps)

電力工業

Electricity Industry

2.1 發電廠

2.1 Electricity Generating Plant

2.1.1 化石燃料發電廠

將含有化學能量之固 2.1.1 Fossil-fuel(l)ed power station A power

體，液體與氣體等化石燃料轉化為電能之

station in which the chemical energy

電廠。

contained in solid, liquid and gaseous fuels of fossil origin is converted into electrical energy.

2.1.2 核能電廠

將核燃料轉化為電能之電廠 2.1.2 Nuclear power station A power station in

（見 4.11）

which the energy released by nuclear fuels is converted into electrical energy. See also 4.1.1.

2.1.3 水力電廠

將水之重力能變為電能之電 2.1.3 Hydro-electric power station A plant

廠。

designed to convert the gravitational energy of waters into electrical energy.

2.1.4 基載電廠

以供應基本負載為主的電廠。2.1.4 Base-load power station A power station serving mainly to meet the base load.

2.1.5 尖載電廠

以供應尖峰負載為主的電廠。2.1.5 Peak-load power station A power station serving mainly to meet the peak load.

2.1.6 貫流式冷却

冷却系統用水取自一可用 2.1.6 Once through water-cooling A cooling

水源，例如河、海、湖、運河等，水通過

system in which water is drawn from an

電廠冷凝器吸熱後流回原水源。

available source, e.g. river, sea, lake, canal, passed once through the power station condensers and returned in its heated condition directly to the source.

2.1.7 濕式冷却塔冷却冷却系統中，水通過電 2.1.7 Cooling with wet cooling towers A cooling 廠冷凝器後，所吸取之熱，在塔內（主要）

system in which water passing through the

蒸發作用散至大氣中，水再循環使用。

power station condensers takes up heat, releases this heat subsequently to atmosphere in a wet cooling tower mainly by evaporation and is then recycled.

2.1.8 乾式冷却塔冷却冷却系統中，從電廠冷 2.1.8 Cooling with dry cooling towers A cooling 凝器吸取之熱，在塔中靠對流作用將熱散

system in which heat from the condensers

至大氣中。

of a power station is dissipated to the atmosphere in a cooling tower solely by convection.

2.1.9 廠用電電廠及其附屬設備用電，含不發 2.1.9 Power station internal consumption; station 電期間之用電及發電機變壓器內之變電

service consumption The electricity 1

損失。

consumed by a power station or power station set in its auxiliary plant, including electricity consumed when out of service, together with the losses in its generator transformers.

2.1.10 耗熱率

在已知期間內，燃料所含之能 2.1.10 Heat rate The ratio of the energy content

量與其產生之電能之比。電能可為發電量

of the fuel used to the electrical energy

（總數）或供電量（淨值）。耗熱率之倒

produced over a given period; it can be

數以百分比表示為電廠的熱效率。耗熱率

referred to the electricity generated (gross)

需註明單位。計算熱效率時，燃料所含之

or the electricity supplied (net). The

能量與其產生之電能應以同一單位表示

reciprocal of the heat rate expressed as a

之。

percentage is the thermal efficiency of the power station. In the case of the “heat rate” the units should be stated; in the case of the “thermal efficiency” the energy content of the fuel and the electrical energy produced must be expressed in the same unit.

2.2 電力輸配 2.2.1 電力設施

2.2 Electricity Transmission and Distribution

構成發電、換流、變電、輸電、2.2.1 Electrical installation Civil engineering

配電、電能貯存或利用電能之總體設施，

works, buildings, machines, apparatus,

包括土木結構物、建築物、機器、儀表、

lines and associated equipment together

線路及相關之設備等。

forming an integrated unit for the generation, conversion, transformation, transmission, distribution, storage or utili-sation of electrical energy.

2.2.2 電線；線路；電力線

用於輸送、分配電 2.2.2 Electric line A generic term for a set of

能，附有紹緣及配件之導體組件的總稱。

conductors, with insulation and accessories, used for the transmission or distribution of electrical energy.

2.2.3 架空線路／電纜

位於地面上通常為以 2.2.3 Overhead line/cable An electric line

絕緣碍子或適當之支持物支撐之電線，包

situated above ground usually with the

括與此種電線有關之機件及配件。

conductors supported on insulators and appropriate supports. The term would include works and fittings associated with the line.

2.2.4 地下（海底）電線電纜

位於地下或海底 2.2.4 Underground/submarine line/cable An

之電線，包括與此種電線有關之機件及配 2

electric line situated in the ground/under

件。

water. The term would include works and fittings associated with the line.

2.2.5 單回線

僅有一回線之電線路。

2.2.5 Single circuit line A line having only one circuit.

2.2.6 多回線

含有數回線之電路。

2.2.6 Multiple circuit line A line comprising several circuits.

2.2.7 電路

藉著物體或中間介質之安排可供 2.2.7 Electric circuit An arrangement of bodies or

電流流通之通路。 2.2.8 回線長度

media through which a current can flow.

一回線之導線實際長度之平 2.2.8 Circuit length The average of the actual

均值（計及線路施設高度變化及電線下垂

lengths of the lines of a circuit (taking

之因素）。

account of variations in elevation and catenary dip).

2.2.9（輸、配電）路徑／路權架空電線或地 2.2.9 (Transmission or distribution) route/right of 下電線通過所需之土地。

way The terrain required for running an overhead line or an underground line.

2.2.10（輸、配電）線路長度

沿路徑軸測量 2.2.10 (Transmission or distribution) route length

而得之架空線或地下線兩端之水平距離。

The distance between the end points of an overhead line or underground line, horizontally projected and measured along the route axis.

2.2.11 開關場

藉開關設備有選擇性地將系統 2.2.11 Switching station An electrical installation

／網路之線路及用戶設備加以連接或解

for the selective connection and

聯之電力設施。

disconnection of the lines of a system/network and of consumer installations by means of switchgear.

2.2.12 變電所

備有變壓器及開關場以便轉換 2.2.12 Transforming station A substation which

運轉電壓並連接各級系統。

includes transformers for transferring electricity between systems operating at different voltage levels.

2.2.13 配電所；高壓、低壓變電所

在高、低 2.2.13 Distribution substation; HV/LV

電壓系統（網路）間之變電所。

transforming station A transforming station between high and low voltage systems/networks.

2.2.14 換流站

將電流由一種型式轉換為另一 2.2.14 Converter station An installation for

種型式或改變頻率之設施。

converting current of one form into another or for converting one frequency into another.

2.2.15 整流站

將單相或多相交流電流轉換為 2.2.15 Rectifier station An installation for 3

直流電流之設施。

converting single or multi-phase alternating current into direct current.

2.2.16 變流站

將直流電流轉換為單相或多相 2.2.16 Inverter station An installation for

交流電流之設施。

converting direct current into single or multi-phase alternating current.

2.2.17 網路；系統

一組線路與其他電氣設備 2.2.17 Network; system A grouping of lines and

相連，可將電力由發電廠傳輸至最終之用

of other electrical equipment connected for

戶端。

the purpose of conveying electricity from generating stations to the ultimate consumer.

2.2.18 互連或互連網路／系統

此種網路在一 2.2.18 Interconnected or interconnecting

國內或國際間互連，具互通有無之整體經

network/system A network that can be so

營之功能，使電力需求與發電之間在經濟

regulated in its overall performance, both

性及可靠性上達到最佳之配合。

nationally and/or internationally that it enables electricity demand to be met with electricity generation optimally, both as regards economics and reliability.

2.2.19 輸電網路／系統

輸電系統具有超越區 2.2.19 Transmission network/system A system of

域之輸電能力而將電力傳送至地方系統。

transmission lines serving for the super-regional transport of electricity and feeding to subsidiary systems.

2.2.20 配電網路／系統

供應區域及地方電能 2.2.20 Distribution network/system A system of

之配電線系統。

distribution lines serving for the regional and local distribution of electrical energy.

2.2.21 輻射系統

系統或部份系統全部或主要 2.2.21 Radial system A system or part of a

由輻射狀線路組成，而各受電點僅可由單

system which is wholly or mainly

一方向之單路回線饋送。

composed of radial circuits and hence points to be supplied do not have a supply available to them in more than one direction.

2.2.22 環狀網路／系統

網路或部份網路全部 2.2.22 Ringed network /system A network or part

或主要由環狀線路組成，而線路之起點與

of a network which is wholly or mainly

終點均為同一電源。

composed of ring circuits, all or most of which individually emanate from and terminate at the same source of supply.

2.2.23 網狀網路／系統

一系統或部份系統全 2.2.23 Meshed network/system A network or part

部或主要由環狀線路組成，線路之起點與

of a network which is wholly or mainly

終點為不同之電源，或具有多重電源之多

composed of ring circuits all or most of

重環狀線路之更複雜系統。

which emanate from and terminate at different sources of supply, or any more complex system of multiple ring circuits with multiple supply sources.

2.2.24 高電壓

相等或較高於一特定之電壓， 2.2.24 High voltage A voltage equal to or higher

此特定電壓各國內可自行立法制定之，

than a specified voltage that may vary

（大多數歐洲國家訂定此特定電壓為

legally from one country to another (e.g. in

1,000 伏特以上）。

most European countries it now applies to voltages above 1000 V between conductors).

2.2.25 低電壓

相等或較低於一特定之電壓， 2.2.25 Low voltage A voltage equal to lower than

此特定電壓各國可自行立法制定之（大多

a specified voltage that may vary legally

數國家訂定此特定電壓為 1,000 伏特以

from one country to another (e.g. in most

下）。

countries it applied to voltages of 1000 V a.c. or below between conductors)

2.2.26 額定電壓

用來標示機器、電廠、網路 2.2.26 Rated voltage The voltage used in the

或儀器之電壓，藉此可計算機器使用之測

specification of a machine, plant, network

試情況及電壓限制。

or apparatus and from which the test conditions and the voltage limits for the use of the machine etc. are calculated.

2.2.27 運轉電壓

任何時刻，跨越運轉中機器 2.2.27 Operating voltage The voltage at any

或儀器之兩線間之電壓。

moment across two line wires of machines or apparatus in operation.

2.2.28 輸電容量／能力

在許可之散熱、穩定 2.2.28 Transmission capacity/capability The

度及電壓降之範圍內，輸電設備所能允許

highest permissible continuous loading of

之最高連續負荷。

the transmission equipment with respect to heating, stability and voltage drop.

2.2.29 互連

兩系統或更多系統或其部分系統 2.2.29 Interconnection The connection, by one or

間以一回線路或數回線路相連接及用以

more lines, between two or more systems

作此連接之設備。

or parts of systems, and the equipment for such connection.

2.2.30 責任分界點；供電端；送電端

系統或 2.2.30 Supply terminals; delivery/terminal point

網路上之購電者或消費者依合約接受電

The point in a system/network at which a

能之點。

purchaser/consumer contractually receives electrical energy.

2.2.31 網路（系統）內耗電

在網路（系統） 2.2.31 Network/system internal consumption

運轉時附屬設備所需消耗之電能。

Such consumption of electrical energy by ancillary equipment as is required for the 5

operation of the network/system. 2.2.32 網路（系統）損失、輸配電損失

特定 2.2.32 Network/system losses; transmission and

網路（系統）中輸電及配電所發生之電能

distribution losses The energy losses

損失。

occurring in transmission and distribution in a specific network/system.

2.3 容量與發電

2.3 Capacity and Generation

2.3.1 裝置容量；毛裝置容量電廠內各機組出 2.3.1 Installed capacity; gross installed capacity 力端所測定之容量，包含廠內負載。

The capacity measured at the output terminals of all sets in the station; it includes power taken for the station’s internal load.

2.3.2 最大出力容量；淨出力容量

輸入網路前 2.3.2 Maximum output capacity; net output

測定之容量。

capacity; output capacity The capacity measured at the point of outlet to the network.

2.3.3 廠內用電；廠內負載電廠廠內設備運轉 2.3.3 Power station internal load; station service 所需之電容量，含發電機變壓器內之變電

load; auxiliaries load The electrical

損失。

capacity of a power station or power station set, that is required for its auxiliary plant, together with the capacity represented by the losses in its generator transformers.

2.3.4 最大容量；最大電力容量火力機組或電 2.3.4 Maximum capacity; maximum electric 廠燃用正常品質燃料連續運轉下，所能產

capacity In the case of a thermal unit or

生之最大電力。水力電廠在最佳之進水量

station, the maximum power that could be

及水頭下，可在一段期間內連續運轉產生

produced under continuous operation with

之最大電力。

all plant running and with adequate fuel stocks of normal quality. In the case of a hydro-electric installation, the maximum power that could be produced throughout a given period of operation with all plant running and with flow and head at their optimum values.

2.3.5 可用容量；可用電力

在一般條件之下，2.3.5 Available capacity; available power At any

如不受輸電系統之限制，在任何時刻，電

given moment, the maximum power at

廠或機組可在一段時間內連續運轉產生

which the station or unit can be operated

之最大電力。

for a given period under the prevailing conditions assuming unlimited transmission facilities. 6

2.3.6 運轉容量；實際出力實際運轉之容量基 2.3.6 Power produced, utilized capacity; 本上為某特定時間測出之瞬間值；一般可

operating capacity The actual capacity

從某段時間之發電量計算出來（發電量與

operated.

運轉時間之比）。發電量可為淨發電量或

instantaneous value and must be referred to

毛發電量。

a time; however, by convention it may be

In principle it is measured as an

derived from the energy produced during a certain period which for statistics it is necessary to define (the ratio of the electricity produced to the operating period).

The power produced may be

gross or net. 2.3.7 備轉容量

冷機備轉容量（特殊情況）、2.3.7 Reserve capacity Cold stand-by (in

熱機備轉容量和（水力）備轉容量等用來

exceptional cases), hot stand-by and

應付預期容量需求與實際容量需求之差

spinning reserve capacities that serve to

異。

meet any difference between the anticipated capacity demand and the capacity demand actually occurring.

2.3.8 最低穩定發電量（容量）電廠在技術無困 2.3.8 Minimum stable generation/capacity The 難下所能運轉之最低發電量（容量）。

lowest capacity at which a station can be operated without technical difficulty.

2.3.9 最佳容量

一電廠或一系統在最高效率 2.3.9 Optimum capacity The capacity at which a

情況下運轉之容量。

system or a station has its highest efficiency.

2.3.10 最大發電量

在某一特定時間內所能保 2.3.10 Maximum power produced The maximum

持之最大出力或負載。

value of output or load which can be maintained for a specified period.

2.3.11 最小容量

在一特定時間內運轉之最低 2.3.11 Minimum capacity The lowest capacity in

容量。

a given period.

2.3.12 可靠電力（容量）為一特定之可用容量，2.3.12 Firm capacity The capacity which can be 其供電可靠率為預先訂定。

made available, whose reliability for the supply system is specified and determined in advance.

2.3.13 發電量

於發電機端之發電量。

2.3.13 Electricity generated The electricity produced at the generator terminals.

2.3.14 供電量

輸入電力系統之有用電力。

2.3.14 Electricity supplied The useful electricity supplied to the network.

2.3.15 電力系統受電量

系統內之發電機及其 2.3.15 Input to network The sum of the electricity

他電源供給此系統之電力總和。

supplied by the electricity generators of the 7

network and supplied from other sources.

2.4 電力系統操作 2.4.1 控制室

2.4 Operation of the Electricity System

裝設控制盤之房間。

2.4.1 Control room A room in which control boards are installed.

2.4.2 系統控制中心

用來指揮或直接執行網 2.4.2 System control centre (center) The

路式系統線路操作之場所。

appropriate centre (center) for switching or directing the switching of the lines of a network/system.

2.4.3 電力調度中心

直接指揮發電廠操作及 2.4.3 Load dispatching centre (center) The

負載調整之場所，通常電力調度中心和系

appropriate centre (center) for switching or

統控制中心合而為一。在中央控制系統／

directing the switching of power stations on

網路之情況亦同。

line and for load changing. In general the load dispatching centre (center) and the system control centre (center) are one and the same in the case of centrally controlled systems/networks.

2.4.4 脈波控制

用戶送電與斷電之一種負載 2.4.4 Ripple control A method of load

管理控制方法，其執行藉配電網路或系統

management control which involves

搖控之。

connecting and disconnecting consumer groups, the necessary remote control being effected via the distribution network/system.

2.4.5 需量曲線；負載曲線出力或負載值隨時 2.4.5 Demand curve; load curve A curve 間變化之曲線。

representing the changing values of output or load as a function of time.

2.4.6 控制負載型用戶

此類用戶的用電受控 2.4.6 Load-controlled consumer A consumer of

制，俾對電力供應網路或系統之負載曲線

electricity whose demand may be regulated

有所改善。「可停電用戶」是控制負載型

in such a way that it contributes to

用戶之一種。

flattening the load curve of the electricity supply network/system; an interruptible consumer is a particular case of a load-controlled consumer.

2.4.7 計費需量

被列入電費計算之需量。

2.4.7 Chargeable demand The demand taken into account for calculating the charges to be billed.

2.5 增訂名詞 2.5.1 燃料電池

2.5 Additional Terms

將化學能直接轉換成電能的 2.5.1 Fuel cell A device that enables chemical

一種裝置，其中不經熱機循環之過程，而 8

energy to be converted directly into

直接控制燃料之反應以產生電力，燃料通

electrical energy without the intervention of

常為氫、甲醇或碳氫化合物。

the heat engine cycle, in which electrical

（註）燃料電池可應用於偏遠地區之小電

power is produced in a controlled reaction

力源以及做為電動車之電源。

involving a fuel, generally hydrogen, methanol or a hydrocarbon. Note Fuel cells can have applications as small power sources in locations and possibly as sources of power for electric vehicles.

2.5.2 超導體

電導體其電阻值極微小。

2.5.2 Superconductor An electrical conductor

（註）以目前之技術，超導體可以在特殊

offering negligible resistance.

情況下達成，亦即利用金屬之電阻值隨溫

Note With present technology

度之降低而減少之現象，在低溫時其電阻

superconductivity can be achieved as the

值變小。部份導體具有臨界溫度，低於此

extreme case of the phenomenon that when

溫度其電阻值降為零，而成為超導體。

metals are cooled from room temperature

在電力工程上，應用冷凍技術使導體達到

their resistivity decreases and at low

超導體之情況，電力設備之體積可因之大

temperatures they attain low values; some

量地減少。

conductors have a critical temperature below which their electrical resistance falls to zero, i.e. they become superconducting. In electrical engineering the application of cryogenic technology to the creation of conditions favouring superconductivity,enables the dimensions of equipment to be substantially reduced.

2.5.3 功率因數

計量交流電氣設備用電時，瓦 2.5.3 Power factor In the metered consumption of

特和伏安的比值或是實功率和視在功率

alternating current electrical equipment, the

的比值稱之，以小數表示，意即附實功率

ratio of watts to voltamperes or of active

外，尚考慮虛功率之一種度量方法。

power to apparent power. Expressed as a

（註）功率因數顯示用電容量之效率以及

decimal fraction, it provides a measure of

用電契約中有關功率因數基準之計費項

the extent to which reactive power is being

目。系統或裝置可用以改善功率因數。

taken in addition to the active power. Note Power factor indicates the efficiency with which electrical capacity is utilized and tariff/rate contracts can incorporate terms relating charges to power factor levels.

System and devices may be

applied to correct power factor. 9

2.5.4 實功率

交流回路中之平均電功率，以正 2.5.4 Active power The mean power in an

弦電流而言等於電壓或電動勢乘上實電

alternating current circuit.

流。

sinusoidal currents it is equal to the product

（註 1）實電流為交流電流中與電壓或電

of the voltage or e.m.f. and the active

動勢同相之成份。

power.

（註 2）實功率為可轉換成機械能、熱能、

Note l Active current is the component of

化學能、光能或聲能之功率。

the alternating current which is in phase

With,

with the voltage or e.m.f. Note 2 It is the power available for conversion to mechanical, thermal, chemical, light or sound energy. 2.5.5 虛功率

電壓或電動勢與感應電流之乘 2.5.5 Reactive power The product of voltage or

積。

e.m.f. and reactive current.

（註 1）感應電流為與電壓或電動勢相位

Note 1 Reactive current is the component

相差 90°之電流成分，不實際做功但增加

of a current in quadrature (at 90°) with the

系統之電力損失。

voltage or e.m.f. , which contributes no

（註 2）通常用以激發磁場（電動機及變

power but increases the power losses of the

壓器）或電場（電容器）。

system. Note 2 It is used for exciting magnetic fields (in motors and transformers) or electric fields (in condensers).

2.5.6 視在功率

均方根（有效）值電流與均方 2.5.6 Apparent power The product of the R.M.S.

根（有效）值電動勢或電壓之乘積，與電

(effective) current and the R.M.S

壓電流之相位無關。

(effective) electromotive force or voltage,

（註）在設計電氣設備時，這是一個重要

irrespective of the phase relationship

因素。

between the voltage and current. Note It is a significant factor in the design of electrical equipment.

一般能源名詞

General Terms

1.1 一般能源名詞

1.1 General Terms

1.1.1 能源工業；能源部門；能源經濟

國家經 1.1.1 The energy industries; the energy sector;

濟體系中滿足國家能源需求有關的部門。

the energy economy

That part of the

national economy that is concerned in meeting a nation's energy requirements. 1.1.2 天然能源

存在於自然界中且可藉技術 1.1.2 Natural energy

see 1.5.3.1

方法取得的能源總量。參閱 1.5.3.1 1.1.3 初級能源；原始能源尚未加以轉化或轉 1.1.3 Primary energy; crude energy Energy that 換處理的能源。

has not been subjected to any conversion or transformation process.

1.1.4 二級能源；次級能源；衍生能源

利用初 1.1.4 Secondary energy; derived energy Energy

級能源或其他二級能源加以轉化或轉換

that has been produced by the conversion or

處理後的能源。

transformation of primary energy or of another secondary form of energy.

1.1.5 可用能源；可供能源

最後轉化過程（即 1.1.5 Energy supplied; energy available

The

最後使用過程）之前可供消費者使用的能

energy made available to the consumer

源。

before its final conversion (i.e. before final utilisation).

1.1.6 有效能源；淨能

能源經最後轉化過程 1.1.6 Useful energy; net energy

The energy

（即最後使用過程）而可供消費者使用的

made usefully available to the consumer in

能源。

its final conversion (i.e. in its final utilisation).

1.1.7 能源

直接應用或經由轉化或轉換過程 1.1.7 Sources of energy

All sources from which

後應用的所有能源。「能源」「能源形式」

useful energy can be recovered directly or

及「能量」本文中是相通的。

by means of a conversion or transformation process. The terms "sources of energy" , "forms of energy" and "energy" are interchangeable in many contexts. See under 1.1.3 above.

1.1.8 能源轉換

能源由一種物理形態經物理 1.1.8 Energy Transformation

The recovery or

變化後轉換為另一物理形態的過程（如煤

production of energy involving a physical

液化）。「能源轉化」有時亦被應用於本

change of state of the form of energy (e.g.

意義。

coal liquefaction); In English usage the term "energy conversion" is commony employed in both this sense and in the sense given in 1.1.10 below. 1

1.1.9 能源轉化

能源的回收或生產並不涉及 1.1.9 Energy conversion

The recovery or

物理形態的改變（如煤煉焦）。1.1.10 能

production of energy involoving no change

源利用

in the physical state of the form of energy

由可供能源獲得有效能源。

supplied.

1.2 能源平衡名詞 1.2.1 能源平衡

1.2 Energy Balance Terms

就某一特定的經濟區域、系統 1.2.1Energy balance

A quantitative statement

或製程，在一特定時間內的能源投入及能

referred to a specific economic area, system

源消費的數量表示，包括在轉化或運輸過

or process for a specified period of time, of

程中的損失及用於非能源用途的能源物

the energy input on the one side and energy

質投入。「熱平衡」是一類似用語。

consumption on the other, the statement including losses occurring in conversion and transport as well as well as input of forms of energy that are not utilized for energy purposes. The term "heat balance" is analogous.

1.3 有關時間與容量之名詞 1.3.1 運轉時間

1.3 Terms Relating to Time and capacity

電廠或其他部份機組供電時 1.3.1 Operating time

間。

The period of time during

which a plant or part of a plant supplies useful energy.

1.3.2 備轉時間

機組正常起動後即可供電之 1.3.2 Stand-by availability time; stand-by time;

待機時間（機組無故障情況之待機時

reserve shutdown time

間）。

during which a plant or a part of a plant

The period of time

could supply useful energy after the normal period of start-up. 1.3.3 計畫停機時間

機組有計畫的停機檢修 1.3.3 Planned unavailability time; planned outage

時間。

time; planned down time

The period of

time during which a plant or part of a plant is not in running order due to planned maintenance. 1.3.4 非計畫停機時間

機組因意外故障而停 1.3.4 Unplanned unavailability time; unplanned

機檢修之時間。

outage time; unplanned down time

The

period of time during which a plant or part of a plant is not in running order due to unforeseen breakdown. 1.3.5 可用時間

運轉時間與備轉時間之和。 1.3.5 Availability time

The sum of the

operating time and the stand-by availability time, etc. 1.3.6 不可用時間；停機時間

計畫停機與非計 1.3.6 Unavailability time; outage time; down 2

畫停機時間之和。

time

The total of the planned and

unplanned unavailability time, etc. 1.3.7 參考時間

資料相關期間，即可用時間與 1.3.7 Reference period The period of time to

不可用時之和。

which data relate; in the context of this Section it is the sum of the availability time and the unavailability time, etc.

1.3.8 利用率

機組在一特定期間而生產之能 1.3.8 Utilisation period (of maximum demand)

量除以該機組在同一期間內可能最大產

The quotient of the energy obtained,

能之商。

produced, distributed or consumed within a specific period and the maximum capacity of (or demand on) the plant occurring within the same period.

1.3.9 可用時間率

機組可用時間與參考期間 1.3.9 Availability time ratio

之比值。

When referred to a

plant or part of a plant, the ratio of the availability time to the reference period.

1.3.10 運轉時間率

運轉時間與參考期間之比 1.3.10 Operating time ratio

值

The ratio of the

operating time to the reference period.

1.3.11 標稱容量；額定容量；額定電力；額定 1.3.11 Nominal capacity; rated capacity; rated 機組之最大連續出力，載明於製造者名牌

power; rating

上或廠商之規範中。

capacity/ power/ rating for which the plant

The maximum continuous

has been ordered and designed, as indicated on the makers' nameplate or in the manufacturers' specification. 1.3.12 標稱發電量；標稱產能

在標稱容量與 1.3.12 Nominal generation; nominal production

參考期間的產能，有時也使用「標稱出力」

The product of the nominal capacity and

一詞，然「出力」並不正稱，蓋其可表示

the reference period. The term "nominal

產能或容量。

output" is sometimes employed; the word "output", however, is imprecise and may mean either production or capacity.

1.3.13 前置時間

一設施或工場之訂貨日期

1.3.13 Lead time

The period of time that

（或任何其他動用之特別日期，例如計畫

elapses between the date of ordering (or

著手日期）與其設施或工場或第一套設施

any other appropriate, specified date, e.g.

或工場想訂定交貨或委辦日期之間所經

the date of commencement of planning, the

過的一段時間。

date of commencement of work at the site) of an installation or plant and the date on which the installation or plant or the first unit of the installation or plant is contractually deemed to be delivered or 3

commissioned. 1.3.14 系統負載因數（每年）

一能源系統上 1.3.14 System load factor (annual) The ratio of

全年平均負載對當年該系統上最高負載

the average load throughout the year on an

之比例而以百分率表示，並以用戶需求之

energy system to the maximum load on the

波動模型測定之。為了本年與他年作比較

system during that year, expressed as a

時斟酌氣候變化，此真實系統的負載因數

percentage and employed as a measure of

可以平均冷天的狀況調整之。

the fluctuating pattern of consumer demand. In order to allow for weather variations when comparing one year with another, the true system load factor may be adjusted on average cold spell conditions.

1.3.15 負載因數

在一特別期間（年、月、天 1.3.15 Load factor

The ratio of the

等）內之消費對同一期間內因連續最大使

consumption within a specified period

用或其他特別需求發生所引起的消費比

(year, month, day etc.) to the consumption

例。

that would result from continuous use of the maximum or other specified demand occurring within the same period.

1.4 供應特性 1.4.1 能源消費

1.4 Supply Characteristics

能源之使用以轉換為次級能 1.4.1 Energy consumption

The utilization of

源或產生可利用之能源。務必說明所消費

energy for conversion to secondary energy

之能源究為初級能源、次級能源、可供能

or for the production of useful energy. It

源或有效能源。

should be stated whether the energy consumed is primary energy, secondary energy, energy supplied or useful energy.

1.4.2 客戶

接收能源供應或能源分銷者所提 1.4.2 Customer

供能源之一方，通常指批發商。

The party who receives the

energy supplied from the supply or distribution undertaking. In most contexts a wholesale purchaser.

1.4.3 消費者

使用最終能源以供本身需要者。1.4.3 Consumer

The party who uses the final

energy supplied for his own needs. 14.4 每人消費量

地區之能源消費量除以該地 1.4.4 Per capita consumption

區人口之商。

The quotient of

the energy consumption of an area and the population of that area.

1.4.5 安全供應在一定經濟條件下，可取得能 1.4.5 Security of supply 源數量與品質之保證。

The assurance that

energy will be available in the quantities and qualities required under given economic conditions.

1.5 增訂名詞

1.5 Additional Terms 4

1.5.1 基本名詞 1.5.1.1 能源

1.5.1 Fundamental terms

一系統產生外界活動力（馬克斯 1.5.1.1Energy

The capacity of a system to

普蘭克）之能力。

produce external activity (Max Planck).

能源形式：

Forms of energy:Mechanical energy

機械能（位能和動能）

(potential and kinetic), Thermal energy

熱能（內能、焓）

(internal energy, enthalpy), Chemical bond

化學鍵能

energy, Physical bond energy,

物理鍵能

Electromagnetic radiation energy,

電磁輻射

Electrical energy.

能電能 1.5.1.2 能質

能量可轉換性之量度。一已知的 1.5.1.2 Energy Measure of the convertibility of

能量在優越（周遭）的熱力學條件下可轉

energy.

換為他種形式能量的最大數量。以焦耳表

given quantity of energy that under

示。

prevailing (ambient) thermodynamic

The maximum amount out of a

conditions may be converted into another form of energy. Expressed in joules. 1.5.1.3 惰能

不能轉換為其他能源形式的能量 1.5.1.3 Anergy

（例如周遭熱）。

Energy that cannot be converted

into another form of energy (e.g. ambient heat).

1.5.1.4 能源系統

可將能源做為固有物質或進 1.5.1.4 Energy systems

料之材料或設備。

Materials or equipment

that contain energy as an intrinsic property or as an input.

1.5.2 一般名詞 1.5.2.1 能源政策

1.5.2 General terms 國家（或國際）政策的一部 1.5.2.1 Energy policy That part of national (or

分，涉及能源的生產和供應、轉換、儲存、

international) policy that is concerned with

分配和利用、以及制定策略以求掌握國家

the production and supply of energy, its

及國際的可用能源資源俾滿足預期的能

conversion, storage, distribution and

源需求量；此政策亦考慮能源節約，尤其

utilization and with the formulation of

是有限燃料的潛力，以及環境的調諧。

measures aimed at equating anticipated overall demand for energy with the presumed availability nationally and internationally of sources of energy; such a policy would take account of the potential for energy conservation, in particular, of finite fuel resources as well as of environmental amenity.

1.5.2.2 能源技術

能源的生產、轉換、儲存、 1.5.2.2 Energy technology

分配和利用相關之技術。

Those branches of

technology that are concerned with the 5

production, conversion, storage, distribution and utilization of energy. 1.5.2.3 能源短缺；能源差距能源需求超過預 1.5.2.3 Energy shortage; energy gap 期的能源供應之情況。

Situation

in which energy demand exceeds' anticipated energy supply.

1.5.3 能源資源 1.5.3.1 天然能源

1.5.3 Energy resources 所有自然產出的能源形式或 1.5.3.1 Natural energy All naturally occurring

能量來源。

forms or sources of energy.

1.5.3.2 能源產出

1.5.3.2 Qccurrences of energy

(1)所有自然產出的能源或能量來源，其

(1) All naturally occurring concentrations

為技術上可開採，而不問其在經濟上是否

of energy or sources of energy that are

可開採。（以上的定義和下列第二個定義

technically exploitable, irrespective of

相矛盾，但在某些現有分類系統上採用。）

whether they are economically exploitable.

(2)自然產出的能量形式或能源來源，而

(The above definition is at variance with

其尚未接受評估的資源(The International

the second definition below, but is

Classification of Mineral Resources, U.N.,

employed in some existing systems of

New York, 1979)。

classification.) (2) Naturally occurring forms of energy or sources of energy which have not been assessed as resources (q.v.) (The International Classification of Mineral Resources, U.N., New York, 1979).

1.5.3.3 礦物燃料

由天然礦物提煉出的或可提 1.5.3.3 Mineral fuels

Raw materials extracted,

煉的原料，其所含能源可藉化學反應或核

or extractable, from natural mineral

能轉換釋放出來者。下列為礦物燃料：固

sources, containing energy that can be

體、液體或氣體化石燃料和核能燃料。

released by chemical reaction or nuclear conversion. The following are mineral fuels: solid, liquid and gaseous fossil fuels, and nuclear fuels.

1.5.3.3.1 礦物燃料產出

1.5.3.3.1 Qccurrences of mineral fuels

(1)所有礦物燃料只問形式和含量但不問

(1) All natural concentrations of mineral

其經濟價值，（上述定義和下列第二個定

fuels with reference to form and content but

義相矛盾，但在現有某些分類系統已採

irrespective of their economic value. (The

用。）

above definition is at variance with the

(2)已知的和推估的自然產出礦物燃料，

second definition below, but is employed in

而未作資源評估。(The International

some existing systems of classification.)

Classification of Mineral Resources, U.N.,

(2) Known and speculative, naturally

New York, 1979)

occurring concentrations of mineral fuels 6

which have not been assessed as resources (q.v.) (The International Classification of Mineral Resources, U.N., New York, 1979). 1.5.3.3.2 礦物然料資源

1.5.3.3.2 Resources of mineral fuels

(1)已知的和推估的自然產出礦物然料，

(1) Known and speculative, naturally

其已具經濟價值或在未來可見經濟價值

occurring concentrations of mineral fuels

者。

that are either already of economic value or whose economic value may be assumed to be realized within the foreseeable future.Note The above definition is in broad agreement with the definition of "resources" given on page 5 of the Survey of Energy Resources, World Energy Conference, Detroit, 1974, and with the term "resources" as understood in The International Classification of Mineral Resources, U.N., New York, 1979. (2) Artificially created stocks of mineral fuels.

1.5.3.3.3 礦物然料蘊藏

已知礦物然料來源， 1.5.3.3.3 Resources of mineral fuels Known

在當地當時條件下其效益評估認為具有

resources of mineral fuels that under the

經濟開採價值者。

local conditions prevailing at the time of their assessment may be economically exploited.

1.5.3.3.4 礦物然料礦床

一含有礦物然料資源 1.5.3.3.4 Mineral fuel deposits

的地質構造。

A geological

formation that contains resources of mineral fuels.

1.5.3.3.5 可採礦床；可採資源

一礦床或資源 1.5.3.3.5 Exploitable deposit; exploitable

在當地當時條件下其效益評估認為具有

resource

經濟開採價值者。

be assessed as being economically worth

A deposit or resource that may

exploiting under the conditions prevailing at the time of the assessment. 1.5.3.3.6 預期可採擴床；預期可採資源

一礦 1.5.3.3.6 Potentially exploitable deposit;

床或資源在可預期的未來將具有經濟開

potentially exploitable resource

採價值者。

or resource that may be assumed to become

A deposit

economically worth exploiting in the foreseeable future. 7

1.5.3.4 固體、液體和氣體燃料可燃物質其化 1.5.3.4 Solid, liquid and gaseous fuels 學能（卡路里值）可以利用為商業性能源

Combustible substances whose chemical

的來源。

energy (calorific value) is such that they may be utilized as a source of commercial energy.

1.5.3.5 堆積盆地

一地質的沉降帶經過數百萬 1.5.3.5 Sedimentary basin

A geologically

年不斷的進行沉積物之積聚而已遭受陷

depressed zone that has undergone

落，在內陸中至少一公里厚且邊緣變薄；

subsidence continuously over several

其可能是屬於構造性的或沉積性的。

million years with progressive accumulation of sediments, at least one kilometer thick in the interior and thinning at the edges; it may be either structural or depositional.

1.5.4 供應

1.5.4 Supply

1.5.4.1 可用能源供應

能源的流量引自所有有 1.5.4.1 Available energy supply

The flow of

限自然產出和再生能源資源，其為可利用

energy drawn from all naturally occurring

的且在有利的經濟上配合能源需求。

finite and renewable energy resources that is available to meet the demand for energy within the prevailing economy.

1.5.4.2 能源蘊藏

已知能源資源具經濟可採價 1.5.4.2 Energy reserves Known energy

值者。 1.5.4.3 再生能源資源

resources that are economically exploitable. 已知的和推估的，自然 1.5.4.3 Renewable energy resources Known

產出的，不斷再生的能源資源其已具經濟

and speculative, naturally occurring,

價值或在未來可具經濟價值者。

continuously renewed energy resources that are either already of economic value or whose economic value may be assumed to be realized within the foreseeable future.

1.5.4.4 有限能源資源

已知的和推估的，自然 1.5.4.4 Finite energy resources Known and

產出的耗竭性能源資源其已具經濟價值

speculative, naturally occurring,

或在未來可具經濟價值者。

exhaustible energy resources that are either already of economic value or whose economic value may be assumed to be realized within the foreseeable future.

雙語詞彙(Bilingual) 中文(Chinese) 英文(English) 丹麥工業總會 Confederation of Danish Industry 東南亞中央銀行總裁聯 (The) Conference of Governors of South East Asian Central Banks 合會 (SEACEN) (華盛頓)瀕臨絕種野生 (Washington) Convention on International Trade in Endangered 動植物種國際貿易公約 Species of Wild Fauna and Flora 回部辦事 … on Home Assignment 國際牙科材料學會 Academy of Dental Materials 漆工史學會 Academy of Lacquer Research 捷克國家科學院 Academy of Sciences of the Czech Republic 加入 (條約、公約或國 accession 際組織) 協議 accord 會計員侵略行為國家行為

Accounting Officer act of aggression act of the state Act to Implement the

公民與政治權利國際公 International Covenant on 約及經濟社會文化權利 Civil and Political Rights Social and Cultural Rights 國際公約施行法 and the International Covenant on Economic 領務人員駐在地 active duty area 特別；專設 ad hoc 附加條款加入 (條約、公約或國際組織) 相(毗)鄰國家綜合及維護科宗座財產管理局主事入學許可函議定條約約文諮詢意見

additional provision

公允及善良

非洲成長暨機會法案非洲民族議會非洲聯盟亞非農村發展組織議事日程 21 世紀議程代理人

aequo et bono African Development Bank (AfDB)； Banque Africaine de Dé veloppement (BAD；法文) African Growth and Opportunity Act (AGOA) African National Congress (ANC) African Union (AU) ；Union Africaine (UA：法文) African-Asian Rural Development Organization (AARDO) agenda Agenda 21 agent

侵略侵略國

aggression aggressor state

非洲開發銀行

adherence adjacent state Administration and Security Section Administration of the Patrimony of the Apostolic See Administrative Officer admission certificate adoption of the text of the treaty advisory opinion

協定 agreement 執行 1982 年 12 月 10 日 Agreement for the Implementation of the Provisions of the United 「聯合國海洋法公約」 Nations Convention on the Law of the Sea of 10 December 1982 有關養護和管理跨界魚 Relating to the Conservation and Management of Straddling Fish 類種群和高度迴遊魚類 Stocks and Highly Migratory Fish Stocks 種群規定協定刑事司法互助協定 Agreement on Mutual Legal Assistance in Criminal Matters 農耕隊 agricultural mission （歐盟部長理事會）農 Agriculture and Fisheries Council 業及漁業理事會 Fisheries and Economic Organizations 農漁經濟組織科 Agriculture Section 貿易援助 Aid for Trade 國際醫療援助協會 Aide Medicale internationale 備忘錄空軍武官上空；空間航空器

aide-memoire/ memorandum air attaché air space aircraft

機場協會協調委員會 Airport Associations Coordinating Council 航空站管控人員國際理 Airport Operators Council International 事會阿拉斯加世界事務協會 Alaska World Affairs Council 亞伯達省(加拿大) Alberta 外僑居留證 alien resident certificate (ARC) 聯合國小島國聯盟盟邦、盟國盟邦、盟國大使特命全權大使無任所大使修正台北市美國商會國際胸腔醫師學會美國外交關係委員會

Alliance of Small Island States (AOSIS) allied nation ally Ambassador Ambassador Extraordinary and Plenipotentiary Ambassador-at-large amendment American Chamber of Commerce in Taipei American College of Chest Physicians American Committees on Foreign Relations

美國保守派聯盟 American Conservative Union 美國青年政治領袖協會 American Council of Young Political Leaders 美國企業研究院 American Enterprise Institute(AEI) 美國外交政策協會 American Foreign Policy Council 美國在台協會 American Institute in Taiwan (AIT) 美國土木工程學會 American Society of Civil Engineering 美洲藥物學會 American Society of Pharmacognosy 美國黃豆出口協會 American Soybean Export Coucil 美國州政府辦事處協會 American State Offices Association; ASOA 美利堅大學 American University 友好解決 amicable settlement （歐盟條約）阿姆斯特 Amsterdam Treaty

丹條約溯河產卵種群安克拉治每日新聞安地諾集團

anadromous stocks Anchorage Daily News Andean Group/El Grupo Andino(La Comunidad Andina：西班牙

文) 附件 annex 年度人口販運報告 Annual Trafficking in Persons Report 反傾銷稅 anti-dumping duty APEC 企業諮詢委員會 APEC Business Advisory Council (ABAC) APEC 商務旅行卡 APEC Business Travel Card (ABTC) APEC 數位機會中心 APEC Digital Opportunity Center (ADOC) APEC 經濟領袖會議 APEC Economic Leaders' Meeting (AELM) APEC 部長級會議 APEC Ministerial Meeting (AMM) APEC 秘書處 APEC Secretariat 亞太經濟合作科 APEC 資深官員會議遠地點教廷大使館

APEC Section APEC Senior Officials' Meeting (SOM) apogee Apostolic Nunciature

教廷大使申請人適用申請表申請考核訓練科

Apostolic Nuncio applicant application application form apply for Appraisal and Training Section

核定仲裁判斷仲裁法庭仲裁、公斷群島檔案審查小組區域阿肯色民主公報軍備休戰協定

approval arbitral award Arbitral Tribunal arbitration archipelago Archive Classification Review Unit area Arkansas Democrat-Gazette armament armistice

武器談判 arms talk 陸軍武官 Army attaché 逮捕 arrest 美編發行科 Art Design and Publication Section 人工島嶼 artificial islands 東協事務科 ASEAN Affairs Section 東協內分泌學會 ASEAN Federation of Endocrine Societies 亞太地區內分泌學會 ASEAN Federation of Endocrine Societies 亞洲暨大洋洲核子醫學 Asia and Oceania Congress of Nuclear Medicine 聯盟亞太婦產科醫學會亞太種苗協會

Asia and Oceania Federation of Obstetrics and Gynaecology Asia and Pacific Seed Association

亞洲基督教傳播聯誼會 Asia Christian Communication Fellowship 亞洲基金會 Asia Foundation 加州大學洛杉磯分校亞 Asia Institute UCLA 洲研究所亞洲空手道聯盟亞洲大洋洲研究會加拿大亞太基金會亞太市埸拓展聯盟亞太媒體聯網亞太骨科醫學會亞太公益慈善聯盟亞太政策中心亞太不動產聯合會

Asia Karatedo Federation Asia Oceania Workshop Asia Pacific Foundation of Canada Asia Pacific Marketing Federation Asia Pacific Media Network Asia Pacific Orthopaedic APOA Association Asia Pacific Philanthropic Consortium Asia Pacific Policy Center Asia Pacific Real Estate Federation

亞太地區港灣勞工及船 Asia Pacific Regional Joint Dockers and Seafarers Meeting 員聯合會議亞洲協會 Asia Society 南加州亞洲協會 Asia Society Southern California 亞洲協會德州中心 Asia Society Texas Center 亞太防制洗錢組織 Asia/Pacific Group on Money Laundering (APG) 亞歐會議 Asia-Europe Meeting 亞洲顱顎障礙學會 Asian Academy of Craniomandibular Disorders 亞洲田徑協會 Asian Amateur Athletic Association 亞洲大洋洲神經學學會 Asian and Oceanian Association of Neurology 亞洲及太平洋化學會

Asian and Pacific Chemistry Congress Asian and Pacific Federation of Organizations for Cancer Research 亞太癌研究組織聯合會 and Control 亞洲射箭協會 Asian Archery Federation 亞洲農學院及農業大學 Asian Association of Agricultural Colleges and Universities 協會國際管理協會亞太區管 Asian Association of Management Organizations 理社團協會亞洲銀行家協會 Asian Bankers Association 亞洲籃球協會 Asian Basketball Confederation 亞細亞美容聯盟 Asian Beauty Association 亞洲飛靶射擊聯盟 Asian Clay Pigeon Shooting Federation 亞洲生理健康測驗標準 Asian Committee for Standardization of Physical Fitness Tests 化委員會亞洲玩具工業委員會 Asian Committee of Toy Industries 亞洲自由車聯盟 Asian Cycling Federation 亞洲開發銀行 Asian Development Bank (ADB) 亞洲發展中心 Asian Development Center 亞洲醫藥化學聯盟 Asian Federation for Medical Chemistry 亞洲廣告協會聯盟 Asian Federation of Advertising Associations 亞洲曲棍球聯盟亞洲船險聯營組織

Asian Hockey Federation Asian Hull Syndicate

亞洲地質技術工程資料 Asian Information Center for Geotechnical Engineering 中心亞洲理工學院 Asian Institute of Technology 亞洲地區主要城市藥物 Asian Multi-City Epidemiology Work Group 濫用流行病學工作組織亞太軟體協會 Asian Oceanian Computing Industry Organization 亞太化工聯盟 Asian Pacific Confederation of Chemical Engineering 亞太地區國際農村青年 Asian Pacific IFYE Association 聯盟亞太自由民主聯盟 Asian Pacific League for Freedom and Democracy 亞洲寄生蟲防治組織 Asian Parasite Control Organization 亞洲撞球聯盟 Asian Pocket Billiards Union 亞洲生產力組織 Asian Productivity Organization (APO) 亞洲廢棄物資源利用協 Asian Recycling Association 會亞洲再保集團 Asian Reinsurance Pool 亞洲溜冰聯合會 Asian Roller-Skating Confederation 亞洲射擊總會 Asian Shooting Confederation 喬治城大學亞洲研究計 Asian Studies Program Georgetown University 畫亞洲跆拳道聯盟 Asian Taekwondo Union 亞洲大學運動總會 Asian University Sports Federation 亞洲舉重協會 Asian Weightlifting Federation 亞太消化醫學會 Asian-Pacific Association of Gastroenterology 亞洲太平洋銀行家協會 Asian-Pacific Bankers Club 亞太賦稅暨投資研究中 Asian-Pacific Tax and Investment Research Centre 心 Asia-Pacific Association of Agricultural Research Institutions 亞太農業研究機構聯盟（APAARI）亞太安全研究中心 Asia-Pacific Center for Security Studies 亞太經濟合作 Asia-Pacific Economic Cooperation (APEC) 亞太律師協會 Asia-Pacific Lawyers Association 亞太法定計量論壇 Asia-Pacific Legal Metrology Forum（APLMF）亞太計量組織 Asia-Pacific Metrology Programme 史丹福國際研究所亞太 Asia-Pacific Research Stanford Institute for International 研究中心 Center Studies 國會/國民議會 Assemblée Nationale (法文) 資產 asset 亞太區追討犯罪所得網 Asset Recovery Interagency Network-Asia Pacific（ARIN-AP）絡佐理員 Assistant 專門委員 Assistant Director General 技佐 Assistant Technician 葡國企業協會 Associação Empresarial de Portugal 葡國工業協會書記

Associação Industrial Portuguesa Associate Clerk

仲會員 Associate Members 副研究員 Associate Researcher （歐盟與第三國間之） Association Agreement 合作架構協定亞洲學術協會國際兒童教育協會亞洲科技合作協會國際新聞報導策進會國際制御學會國際神經機械學學會亞洲選舉官署協會加勒比海國家協會商工協會聯合會東亞研究型大學協會東南亞外科醫學會

Association for Asian Studies Association for Childhood Education International Association for Science Cooperation in Asia (ASCA) Association for the Promotion of the International Ciculation of the Press Association Internationale de Cybernetique Association Internationale de Cybernetique Association of Asian Election Authorities (AAEA) Association of Caribbean States (ACS)/ La Asociación de Estados del Caribe (AEC：西班牙文) Association of Chambers Industry and Crafts of Commerce Association of East Asian Research Universities Association of Surgeons of South East Asia

亞洲暨太平洋大學聯合 Association of Universities of Asia and the Pacific 會世界選舉機關協會 Association of World Election Bodies （A-WEB）庇護 asylum 雅典商工會 Athens Chamber of Commerce and Industry 雅典醫學會 Athens Medical Association 大西洋憲章 Atlantic Charter 大西洋經濟學會 Atlantic Economic Society 視聽資料科 Audiovisual Materials Section 奧斯汀美國政治家報 Austin American-Statesman 澳加台韓海洋鑽探計畫 Australia Canada-Chinese Taipei-Korea Consortium for Ocean 聯合會 Drilling 澳洲、紐西蘭、韓國暨 New Korean Affairs and Special Australian 專案科 Zealand Projects Section 作準文本 authentic text 驗證 authentication 授權自動通關系統自主避免雙重課稅避免雙重課稅協定亞蔬-世界蔬菜中心裁決，公斷書巴哈教國際團契國際收支平衡均勢，權力平衡

authorization automatic self-service gate autonomy avoidance of double taxation avoidance of double taxation agreement AVRDC - The World Vegetable Center award Bahal International Community balance of payments balance of power

巴厘路線圖舞會

Bali Roadmap ball

世界浸信教徒聯盟 Baptist World Alliance 控制危險廢棄物越境轉 Basel Convention on the Control of Transboundary Movements of 移及其處置巴塞爾公約 Hazardous Wastes and Their Disposal 基線 baseline 牛肉出口查驗計畫貝爾根國際藝術節雙邊雙邊投資協定雙邊會議雙邊條約生物資源國際鳥盟亞洲委員會國際鳥盟亞洲委員會出生證明

Beef Export Verification Program Bergen International Festival bilateral Bilateral Investment Agreement（BIA） bilateral meeting bilateral treaty biological resources Bird Life Asia Council BirdLife Asia Council birth certificate

小晚禮服 black tie/dinner jacket/dinner suit/ dinner coat/smoking/tuxedo 魁北克政團黨 Bloc Québécois 封鎖 blockade 巴克司氏國際胃腸病學 Bockus International Society of Gastroenterology 會法人 body corporate; legal person Bolivarian Alternative for the Americas/ Alternativa Bolivariana 美洲玻利華聯盟 para América Latina y el Caribe(ALBA：西班牙文) 邊界糾紛 border dispute 界河邊界制度牛海綿狀腦病杯葛破壞和平卑詩省(加拿大) 汶萊民族統一黨汶萊人民黨預算及綜合科預算暨管理委員會（APEC）自助餐；盤餐（歐洲議會）執行團領事事務局

border river boundary regimes Bovine Spongiform Encephalopathy（BSE） boycott breach of peace British Columbia Brunei National United BNUP Party Brunei People’s Party Budget and General Affairs Section Budget and Management Committee (BMC) buffet Bureau Bureau of Consular Affairs Human Rights and DOS Labor

國務院人權局

Bureau of Democracy

國務院亞太局

Bureau of East Asian and DOS Pacific Affairs

國務院情報研究局

Bureau of Intelligence and Research

DOS

Bureau of International 國務院國際毒品暨執法 Narcotics and Law 局 Enforcement Affairs Bureau of Oceans and

DOS

國務院海洋暨國際環境 International DOS 科技局 Environment and Scientific Affairs Bureau of 國務院政軍局 DOS Political-Military Affairs 國務院公共事務局 Bureau of Public Affairs DOS 沿海貿易權 cabotage 卡加利市 Calgary 加拿大科 Canadian Affairs Section 加拿大國際協會 Canadian International Council (CIC) 加拿大國際發展局 Canadian International Development Agency (CIDA) 加拿大掃雷基金會 Canadian Landmine Foundation 加拿大人類暨動物衛生 Canadian Science Centre for Human and Animal Health 科學中心加拿大駐台北貿易辦事 Canadian Trade Office in Taipei (CTOT) 處總量管制和交易 Cap and Trade 培力發展科 Capacity Building and Development Section 締結條約之能力 capacity to conclude treaty 捕獲 capture 碳排放額度 Carbon Credit 法國關懷協會 Care France 美國關懷組織 CARE USA 職業外交官 career diplomat 加勒比海科 Caribbean Affairs Section 卡爾頓大學 Carleton University 卡內基倫理暨國際事務 Carnegie Council on Ethics and International Affairs 會時代報 CAS Novy 出納科 Cashier Section 降河產卵魚種 catadromous species 天主教國際教育公署 Catholic International Education Office 卡圖研究所 Cato Institute 訴訟事由 cause of action 漢諾威電腦展 CeBIT 天體 celestial body 美國進步中心 Center for American Progress (CAP) 密西根大學中國研究中 Center for China Studies University of Michigan 心丹佛大學國際研究學院 Center for China-US University of Denver 美中合作中心 Cooperation 加州大學洛杉磯分校中 Center for Chinese UCLA

國研究中心 Studies 夏威夷大學中國研究中 Center for Chinese University of Hawaii 心 Studies 聖母大學民權及人權研 Center for Civil and Human Rights of Notre Dame University 究中心堪薩斯大學東亞研究中 Center for East Asian KU 心 Studies 西北大學國際人權暨比 Center for International and Comparative Studies of Northwestern 較研究中心 University 國際景氣調查研究中心 Center for International Research on Economic Tendency Surveys 國家政策中心 Center for National Policy(CNP) 海軍分析中心 Center for Naval Analyses 新美國安全中心 Center for New American Security (CNAS) 安全政策中心 Center for Security Policy 安全研究中心戰略暨國際研究中心美國疾病防治中心中部非洲經濟暨貨幣共同體中美洲共同市場中美洲科中美洲銀行中美洲經濟整合銀行中美洲自由貿易協定中美洲統合體中美洲議會中東歐科中北歐科中亞科

Center for Security Studies Center for Strategic and International Studies(CSIS) Centers for Disease Control and Prevention (CDC) Central African Economic and Monetary Community (CEMAC) ； Communauté Économique et Monétaire de l'Afrique Centrale (CEMAC；法文) Central America Common Market/ Mercado Común Centro-Americano (MCCA：西班牙文) Central American Affairs Section Central American Bank for Economic Integration (CABEI) Central American Bank for Economic Integration (CABEI)/ Banco Centroamericano de Integración Económica (BCIE：西班牙文) Central American Free Trade Agreement（CAFTA） Central American Integration System/ Sistema de Integración Centroamericana (SICA：西班牙文) Central American Parlament /Parlamento Centroamericano (PARLACEN：西班牙文) Central and East European Affairs Section Central and North European Affairs Section Central Asian Affairs Section

Central Bank of West African States (BCEAO) ；Banque Centrale d'Etats de l'Afrique de l'Ouest (BCEAO：法文) 中部辦事處 Central Taiwan Office Ministry of Foreign Affairs de pré 法國外交部分析預測暨 visions et Ministère des Affaires Centre d'analyse 戰略中心 de straté Etrangères gique 人道民主中心 Centre Démocrate Humaniste 外交暨戰略研究中心 Centre d'Études Diplomatiques et Stratégiques (CEDS：法文) 維多利亞大學亞太議題 Centre for Asia-Pacific University of Victoria 研究中心 Initiatives 國際機械學會 Centre International des Sciences Mecaniques 西部非洲國家中央銀行

Centre of International Studies Centre of the Study of 皇后大學民主研究中心 Democracy 劍橋大學國際研究中心

University of Cambridge Queen's University

美洲國家稅務行政中心 Centro Interamericano de Administradores Tributarios 世紀基金會 Century Foundation 典禮科 Ceremonial Section 勳章證書 certificate of award 死亡證明 certificate of death 結婚證書 certificate of marriage 原產地證明 certificate of origin 證明無訛之抄本、正式 certified copy 副本排放減量認證 Certified Emission Reductions (CERs) 加台國會議員友好協會 Chair of the Canada-Taiwan Parliamentary Friendship Group 會長主任委員 Chairperson 外交學院院長 Chancellor 代辦 Chargé d'affaires 臨時代辦 Chargé d'affaires ad interim 查理士大學 Charles University 夏洛鎮〈加拿大愛德華 Charlottetown 王子島省省都> 海圖 chart 憲章 Charter （歐盟）歐盟基本權利 Charter of Fundamental Rights of the European Union 憲章聯合國憲章 Charter of the United Nations 青瓦台(韓國總統府) CHEONG WA DAE 首席代表 chief delegate （歐盟對外事務部）首 Chief Operating Officer 席執行官華美協進社 China Institute 中日韓塑膠業者聯誼會 China-Japan-Korea Plastics Industry Meeting 荷語基民黨 Christen-Democratisch en Vlaams 獨立國協科 CIS Affairs Section 頌詞 citation （歐盟）歐盟公民創制 citizens’ initiative 權賓頓市 City of Brampton 密西沙加市 City of Mississauga 烈治文山市 City of Richmond Hill 公民論壇黨 Civic Platform (PO) 民事及行政管轄 civil and administrative jurisdiction 民事管轄權民事訴訟

civil jurisdiction civil proceedings

公務人員特種考試外交 Civil Service Special Examination for Diplomatic and Consular 領事人員 (及外交行政 Personnel (Diplomatic Administrative Personnel) 人員考試) 平民 civilian 情勢變遷條款 clausula rebus sic stantibus 清潔發展機制 Clean Development Mechanism (CDM) （歐盟部長理事會）亞 COASI 洲事務協調會議海岸線 coast line 沿海國 coastal state 酒會 cocktail / cocktail party / reception （歐盟立法）共同決定 co-decision procedure 程序法典化 codification 強迫 coercion 集體防衛 collective defense 集體安全 collective security （歐盟執委會）執委團 College of Commissioners 碰撞 collision 彩色防偽驗證貼紙 colored forgery-proof authentication sticker 戰鬥員 combatants 葡萄牙奧林匹克委員會 Comité Olímpico de Portugal 禮讓 comity 國際禮讓 comity of nations/ international comity 商業用途商業交易南方黑鮪保育委員會

commercial purpose commercial transactions Commission for the Conservation of Southern Bluefin Tuna (CCSBT)

（歐盟機構）歐盟執委 Commission of the European Union; European Commission 會人口與發展委員會（聯 Commission on Population and Development 合國 ECOSOC）婦女地位委員會（聯合 Commission on the Status of Women (CSW) 國）承諾 commitment 人口研究國際合作委員 Committee for International Cooperation in National Research in 會 Demography 亞太電子顯微鏡學會 Committee of Asian-Pacific Societies for Electron Microscopy （歐盟機構）歐盟區域 Committee of the Regions 委員會國際太空研究委員會 Committee on Space Research 貿易暨投資委員會 Committee on Trade and Investment (CTI) （APEC）美國聯邦眾議院各委員 Committees of the U.S. House of Representatives 會美國聯邦參議院各委員 Committees of the U.S. Senate

會（歐盟政策）共同農業 Common Agricultural Policy (CAP) 政策共同但差別之責任 common but differentiated responsibilities （歐盟政策）共同貿易 Common Commercial Policy (CCP) 政策（歐盟政策）共同漁業 Common Fisheries Policy (CFP) 政策（歐盟政策）共同外交 Common Foreign and Security Policy (CFSP) 暨安全政策 Common Market for Eastern and Southern Africa (COMESA)；東部及南部非洲共同市 Marché Commun d'Afrique Orientale et Australe (COMESA：法場文) Common Market of the South/ Mercado Común del Sur 南方共同市場 (MERCOSUR：西班牙文) （歐盟政策）共同安全 Common Security and Defence Policy (CSDP) 暨防禦政策史前史與民族學研究中 Communion Center for Prehistoric and Ethnologic Study 心公報 communique 亞洲比較學會 Comparative Education Society of Asia 酬金、賠償 compensation 主管機關 competent authority （歐盟部長理事會）競 Competitiveness Council 爭力理事會妥協 compromise 仲裁協定、特別協定 compromisory agreement; compromis 會計主任 Comptroller 強制管轄 compulsory jurisdiction 葡語系國家共同體 Comunidade dos Países de Língua Portuguesa (CPLP：葡文) 和解 conciliation 條約締結法 Conclusion of Treaties Act 康克迪亞大學 Concordia University （歐洲議會）歐洲議會 Confederal Group of the the European United Left – Nordic 左派聯盟 Green Left (GUE/NGL) 亞太商工總會 Confederation of Asia-Pacific Chambers of Commerce 捷克工業總會 Confederation of Industry of the Czech Republic 立陶宛工業家聯盟 Confederation of Lithuanian Industrialists 亞西亞大洋洲醫師聯合 Confederation of Medical Association in Asia and Oceania 會西班牙企業組織聯盟 Conferación Española de Organizaciones Empresariales 會議外交 conference diplomacy （歐洲議會）主席團會 Conference of Presidents 議 (公約之)締約國會議沒收

Conference of the Parties (COP) confiscation

相符賀電主教部天主教教育部

conformity congratulatory telegram Congregation for Bishops Congregation for Catholic Education(for Educational Institutions)

冊封聖人部聖職部信理部萬民福音部東方教會部國會研究處

Congregation for Divine Worship and the Discipline of the Sacraments Congregation for Institutes of Consecrated Life and Societies of Apostolic Life Congregation for the Causes of Saints Congregation for the Clergy Congregation for the Doctrine of the Faith Congregation for the Evangelization of Peoples Congregation for the Oriental Churches Congressional Research Service(CRS)

憲法委員會法國外貿顧問共識同意

Conseil Constitutionnel (法文) Conseiller pour le commerce extérieur consensus consent

禮儀及聖事部修會部

（歐洲議會）同意程序 Consent procedure 養護措施 conservation measures 養護公海生物資源 conservation of the living resources of the high seas 加拿大保守黨 Conservative Party of Canada 菲律賓修憲議會 Constituent Assembly 組織約章 constituent instrument 世界衛生組織憲章憲法程序領館館長領事總領事華盛頓州領事協會領事團領務轄區領事職務領事關係

Constitution of the World Health Organization constitutional processes consul Consul Consul General Consular Association of Washington Consular Corps consular district consular function consular relations

領事館 Consulate 總領事館 Consulate General 協商 consultation （歐洲議會）諮詢程序 Consultation procedure 雙邊農業諮詢委員會 Consultative Committee on Agriculture（CCA）聯絡點 contact window 圍堵 containment 圍堵政策 containment policy 大陸礁層 continental shelf 應變計畫 contingency plans/ arrangements 違禁品違禁品交易

contraband contraband trade

締約國 contracting state 公約 convention 禁止酷刑和其他殘忍、 Convention against Inhuman or Degrading Treatment or 不人道或有辱人格的待 Torture and other Cruel Punishment 遇或處罰公約關於男女工人同工同酬 Convention Concerning Equal Remuneration for Men and Women 公約 Workers for Work of Equal Value 制止危害民用航空安全 Convention for the Suppression of Unlawful Acts Against the 的非法行為公約 Safety of Civil Aviation (Sabotage) 領海及鄰接區公約 Convention for the Territorial Sea and the Contiguous Zone 統一國際航空運輸某些 Convention for the Unification of Certain Rules Relating to 規則公約 International Transportation by Air 生物多樣性公約 Convention on Biological Diversity 關於國籍法衝突若干問 Convention on Certain Questions Relating to the Conflict of 題公約 Nationality Law 領事關係公約 Convention on Consular Relations 外交關係公約 Convention on Diplomatic Relations 捕魚及養護公海生物資 Convention on Fishing and Conservation of the Living Resources of 源公約 the High Seas 外空物體所造成損害之 Convention on International Liability for Damages Caused by Space 國際責任公約 Objects 航空器上所犯罪行及若 Convention on Offences and Certain Other Acts Committed on 干其他行為公約 Board Aircraft 禁止或限制使用某些可 Convention on Prohibitions or Restrictions on the Use of Certain 被認為具有過份傷害力 Conventional Weapons which May Be Deemed to Be Excessively 或濫傷作用的常規武器 Injurious or to Have Indiscriminate Effects (and Protocols）公約及其議定書關於登記射入外空物體 Convention on Registration of Objects Launched into Outer Space 公約特種使節公約 Convention on Special Mission 大陸礁層公約 Convention on the Continental Shelf 消除對婦女一切形式歧 Convention on the Elimination of All forms of Discrimination 視公約 against Women 公海公約 Convention on the High Seas 已婚婦女國籍公約婦女政治權利公約

Convention on the Nationality of Married Women Convention on the Political Rights of Women Convention on the 關於防止和懲處侵害應 Prevention and 受國際保護人員包括外 Punishment of Crimes including Diplomatic Agents 交代表的罪行公約 against Internationally Protected Persons 聯合國特權和豁免公約 Convention on the Privileges and Immunities of the United Nations 禁止為軍事或任何其他 Convention on the Prohibition of Military or Any other Hostile Use 敵對目的使用改變環境 of Environmental Modification 的技術公約聯合國保護水下文化遺 Convention on the Protection of the Underwater Cultural Heritage

產公約承認及執行外國公約 (仲裁)裁決公約減少無國籍狀態公約

Convention on the Recognition and Enforcement of Foreign Arbitral Awards Convention on the Reduction of Statelessness

身心障礙者權利公約 Convention on the Rights of Persons with Disabilities 兒童權利公約 Convention on the Rights of the Child 制止非法劫持航空器公 Convention on the Suppression of Unlawful Seizure of Aircraft 約 (Hijacking) 協調 coordination 北美事務協調委員會 Coordination Council for North American Affairs 著作權 copyright （歐盟部長理事會）歐盟會員國駐歐盟常任代 COREPER 表委員會（歐盟對外事務部）政 Corporate Board 策局預防及查處科 Corruption Prevention and Investigation Section 國際衛星輔助搜救組織 Cospas-Sarsat 國際昆蟲學會理事會世界傳道會委員汶萊內閣部長會議歐洲理事會外長會議

Council for International Congress of Entomology Council for World Mission Council Member Council of Cabinet Ministers Council of Europe council of foreign ministers

新加坡總統顧問委員會 Council of Presidential Advisors （歐盟機構）歐盟部長 Council of the European Union 理事會外交關係協會 Council on Foreign Relations Council on Foreign 外交關係協會華府分會 D.C. office Relations 參事 Counselor 反訴 counter-claim 偽造護照 counterfeit passport 反霸權 counterhegemony 反情報 counterintelligence 反恐 counterterrorism 平衡稅 countervailing duty 政變 coup d'etat 最高法院 Cour Suprême (法文)； o Supremo Tribunal (葡文) 信差；信使 courier （歐盟機構）歐盟審計 Court of Auditors 院（歐盟機構）歐盟法院 Court of Justice of the European Union; European Court of Justice 拜會 courtesy call 禮遇簽證盟約

courtesy visa covenant

國書全權證書委員會違反人道罪刑事訴訟

credentials Credentials Committee crime against humanity criminal proceedings

越界葡萄牙紅十字協會文化參事文化協定羈押通關關稅關稅聯盟；關稅同盟資安防護及資訊中心捷克外人投資促進局

cross the border Cruz Vermelha Portuguesa Cultural Counselor cultural pact custody customs clearance customs duty customs union Cybersecurity Surveillance and Information Management Center CzechInvest

捷克貿易推廣局損害丹麥農業理事會丹麥癌症協會

CzechTrade damage Danish Agricultural Council Danish Cancer Society

丹麥商業總會丹麥職業協會聯盟丹麥中小企業協會丹麥外交政策學會丹麥體育暨運動協會丹麥人權中心

Danish Chamber of Commerce Danish Confederation of Professional Associations Danish Federation of Small and Medium-sized Enterprises Danish Foreign Policy Society Danish Gymnastics and Sports Association Danish Institute for Human Rights

丹麥國際事務研究所丹麥語文理事會丹麥紅十字會丹麥難民委員會丹麥青年理事會申請日期出生日期聖保祿孝女會天主教聖保祿孝女會事實承認

Danish Institute for International Studies Danish Language Council Danish Red Cross Danish Refugee Council Danish Youth Council date of application date of birth Daughters of Charity of St. Vincent de Paul Daughters of St. Paul de facto recognition

法律承認 de jure recognition 僵局 deadlock 去骨牛肉 Deboned Skeletal Muscle Meat （歐盟立法）決定 Decision 宣言 declaration 聯合國宣言 Declaration by the United Nations 宣戰 declaration of war 關於各國依聯合國憲章 Declaration on Principles of International Law Concerning Friendly 建立友好關係及合作之 Relations and Cooperation Among States in Accordance with the 國際法原則宣言 Charter of the United Nations 領土庇護宣言 Declaration on Territorial Asylum 消除對婦女的暴力行為 Declaration on the Elimination of Violence against Women

宣言建立新國際經濟秩序宣 Declaration on the Establishment of a New International Economic 言 Order 禁止使用核及熱核武器 Declaration on the Prohibition of the Use of Nuclear and 宣言 Thermo-Nuclear Weapons 在青年中促進各國人民 Declaration on the Mutual Respect and Understanding 之間和平、互尊和了解 Promotion among Youth between People 的理想宣言 of the Ideals of Peace 在非常狀態和武裝衝突 Declaration on the Protection of Women and Children in 中保護婦女和兒童宣言 Emergency and Armed Conflict 缺席判決 default judgment 違約國 defaulting state 北約駐葡萄牙代表團 Delegação de NATO 國土規劃與區域政策局 Delegation a l'Amenagement du Territoire et de l'Environnement 歐盟駐拉國代表團 Delegation of the Eurpean Union in Latvia 討論 deliberation 海岸相向或相鄰國家間 delimitation of the territorial sea between states with opposite or 領海界限的劃定 adjacent coasts 眾院民主黨國會競選委 Democratic Congressional Campaign Committee 員會民主黨州長協會 Democratic Governors Association (DGA) 左派民主聯盟 Democratic Left Alliance (SLD) 民主黨全國委員會 Democratic National Committee 參院民主黨選舉委員會 Democratic Senatorial Campaign Committee 退約；廢止 denunciation 丹佛郵報 Denver Post （歐盟對外事務部）總 Department 司主計處 Department of Accounting 資訊及電務處政風處國防部亞東太平洋司

Informations Management and Telecommunications Department of Civil Service Ethics Department of Defense Department of East Asian and Pacific Affairs Department of Archives

歐洲司 Department of European Affairs 外交暨發展國貿部(加 Department of Foreign Trade and Development Canada 拿大) Affairs 秘書處 Department of General Affairs 國土安全部 Department of Homeland Security 國際合作及經濟事務司 Department of International Cooperation and Economic Affairs 國際傳播司 Department of International Information Services 國際組織司 Department of International Organizations 司法部 Department of Justice (DOJ) 拉丁美洲及加勒比海司 Department of Latin American and Caribbean Affairs 非政府組織國際事務會 Department of NGO International Affairs 北美司 Department of North American Affairs

人事處研究設計會禮賓處國務院

Department of Personnel Department of Policy Planning Department of Protocol Department of State (DOS)

財政部 Department of the Treasury 條約法律司 Department of Treaty and Legal Affairs 亞西司及非洲司 Department of West Asian and African Affairs 驅逐出境 deportation 存放 deposit 保管機關 depository 副參事 Deputy Counselor 副司長 Deputy Director General 副處長 Deputy Director General 副執行長(公眾會、國會 Deputy Director General 室、NGO) 副主任(研設會) Deputy Director General 副局長 Deputy Director General 副組長 Deputy Division Director 政務次長副常任代表副秘書長撤消承認和解、低盪拓留；拘禁

Deputy Minister Deputy Permanent Representative Deputy Secretary General derecognition detente detention

嚇阻德中協會-台灣之友德國在台協會已開發國家開發中國家發展合作科晚餐(宴) 外交官外交代表外交郵袋

deterrent Deutsch-Chinesische Gesellschaft-Freunde Taiwans Deutsches Institut Taipei developed country developing country Development Cooperation Section dinner (banquet) diplomat/ diplomatist (較傳統用法) diplomatic agent diplomatic bag/ diplomatic pouch

外交突破電報管理科外交途逕使節團、外交團外交文書，外交文牘外交記者外交信差；外交信使外交對話外交豁免外交往來

diplomatic breakthrough Diplomatic Cables Section diplomatic channel Diplomatic Corps diplomatic correspondence diplomatic correspondent diplomatic courier diplomatic dialogue diplomatic immunities diplomatic interaction

使領館外交護照

diplomatic mission diplomatic passport

外交郵袋外交特權外交保護外交承認

diplomatic pouch diplomatic privileges diplomatic protection diplomatic recognition

邦交外交手腕邦交外交休兵外交簽證（歐盟立法）指令室主任局長處長 (駐外辦事處) 執行長(公眾會、國會

diplomatic relations diplomatic savoir-faire diplomatic ties diplomatic truce diplomatic visa Directive Director Director General Director General

室、NGO) 處長主任(研設會) 司長

Director General Director General Director General Director General

（歐盟機構）司 Directorate （歐盟對外事務部以外 Directorate-General 機構）總署幹事長或執行長 Director-General 履行(義務)、清償(債務)、免除(債務或義務 discharge 之履行) 歧視 discrimination 失衡 disequilibrium 爭端 dispute 解決爭端 dispute resolution 反對意見 dissenting opinion 危難 distress （歐盟對外事務部）處 Division 組長 Division Director 文件證明 document authentication 運輸憑證文書科國內管轄國內法國內組織援助國有關文件雙重否決草擬雙重國籍/雙籍

document of transportation Document Section domestic jurisdiction domestic law domestic organization donor nation dossier double veto drawing up dual nationality/ dual citizenship

應有的注意授權期間

due diligence duration of authorization

停留期限 duration of stay 東部非洲共同體 East African Community (EAC) 東非及南非科 East and South African Affairs Section 東南及東南亞土壤科學 East and Southeast Asia Federation of Soil Science 學會聯盟東亞基督教會 East Asia Christian Conference 東亞保險會議 East Asian Insurance Congress 威斯康辛大學麥迪遜校 East Asian Legal Studies University of Wisconsin-Madison 區東亞法學研究中心 Center 東地中海及北非科 East Mediterranean and North African Affairs Section 東部辦事處 Eastern Taiwan Office Ministry of Foreign Affairs 東西中心 East-West Center 東西方本質學會 East-West Essencil Society 法國高等行政學校 Ecole nationale d'administration (ENA) 法語綠黨 Ecologistes Confederes pour l'organisation de Luttes Originales （歐盟部長理事會）經 Economic and Financial Affairs Council 濟及財政理事會（歐盟政策）經濟暨貨 Economic and Monetary Union (EMU) 幣聯盟經濟暨社會理事會（聯 Economic and Social Council (ECOSOC) 合國）經濟封鎖 economic blockade 捷克商業總會 Economic Chamber of the Czech Republic Economic Commission for Latin America and the 拉丁美洲暨加勒比海經 Caribbean(ECLAC)/ Comisión Económica para America Latina y el 濟委員會 Caribe (CEPAL：西班牙文) 經濟委員會（APEC） Economic Committee (EC) Economic Community of West African States (ECOWAS) ；西部非洲國家經濟共同 Communauté Économique des États de l'Afrique de l'Ouest 體 (CEDEAO：法文) 經濟合作 economic cooperation 經濟協定 economic pact 經濟制裁 economic sanction 生態系統 ecosystem 網路文宣科 E-Diplomacy Section 愛民頓市(加拿大亞伯 Edmonton 達省省都) 教育參事 Education Counselor （歐盟部長理事會）教育、青年、文化及運動 Education youth 理事會禁運 embargo 大使館 Embassy 國徽 emblem of a sovereign state 緊急降落急難救助

culture and sport Council

emergency landing emergency services/ emergency assistance

排放排放權交易排放權交易制度報酬

emissions Emissions Trading (ET) Emissions Trading Scheme (ETS) emoluments

任免遷調科 Employment Promotion and Rotation Section （歐盟部長理事會）就 Social Health and Consumer 業、社會政策、衛生及 Employment Policy Affairs Council 消費者事務理事會在途；途中 en route 封閉海 enclosed sea 密電電信 encrypted message 僑居身分加簽 endorsement of Overseas Compatriot Status 敵國 enemy state 辦法 enforcement action/ regulations 接觸 engagement 海洋資源工程委員會 Engineering Committee on Oceanic Resources 英語翻譯科 English Translation and Interpretation Section （歐盟政策）東擴政策 Enlargement Policy 調查協商佛州商業廳愛爾蘭企業局實體生效

enquiry/ investigation entente Enterprise Florida Enterprise Ireland entity entry into force

Inc.

（歐盟部長理事會）環 Environment Council 境理事會世界環境組織環境聯絡 Environmental Liaison Centre International 中心晶片護照 ePassport 平等權利 equal rights 無差別待遇/ 平等待遇 equal treatment 同一作準 equally authentic 平衡 equilibrium 世界語音樂聯盟 Esperanist Music League 間諜活動 espionage 建交 establish diplomatic relations 愛沙尼亞貿易推廣局 Estonian Trade Promotion Agency 儀節 etiquette （歐盟）歐元 Euro （歐盟）歐元集團 Eurogroup （歐盟機構）歐盟檢察 Eurojust 官組織（歐盟執委會）歐盟反 European Anti-fraud Office (OLAF) 詐欺局歐洲水產養殖學會歐洲電腦圖學學會

European Aquaculture Society European Association for Computer Graphics

歐洲核子醫學會 European Association of Nuclear Medicine 歐洲泌尿科醫學會 European Association of Urology （歐盟）歐洲原子能共 European Atomic Energy Community (Euratom) 同體歐洲復興開發銀行 European Bank for Reconstruction and Development(EBRD) （歐盟機構）歐洲中央 European Central Bank 銀行（歐盟）歐洲煤鋼共同 European Coal and Steel Community (ECSC) 體（歐洲議會）歐洲議會 European Conservatives and Reformists Group (ECR) 歐洲保守黨團（歐盟）歐洲人權公約 European Convention on Human Rights (ECHR) （歐盟機構）歐盟理事 European Council 會（歐盟機構）歐洲人權 European Court of Human Rights 法院（歐盟機構）歐洲防衛 European Defence Agency 局（歐盟機構）歐盟經社 European Economic and Social Committee (EESC) 委員會歐洲經濟區 European Economic Area (EEA) （歐盟）歐洲經濟共同 European Economic Community (EEC) 體（歐盟機構）歐盟對外 European External Action Service 事務部歐洲管理發展基金 European Foundation for Management Development 歐洲自由貿易區 European Free Trade Association (EFTA) （歐盟機構）歐洲投資 European Investment Bank 銀行歐洲材料研究學會 European Materials Research Society （歐盟政策）歐盟睦鄰 European Neighborhood Policy 政策歐洲核能學會 European Nuclear Society （歐洲議會）歐洲議會 European of Freedom and Democracy Group (EFD) 自由暨民主黨團（歐盟機構）歐洲議會 European Parliament 歐洲物理學會 European Physical Society （歐盟機構）歐盟警政 European Police Office (Europol) 署歐洲腫瘤學學會 European Society for Medical Oncology 歐洲人類遺傳學會 European Society of Human Genetics 歐洲神經放射學會 European Society of Neuroradiology （歐盟機構）歐洲聯 European Union 盟，又稱歐盟歐盟科 European Union Affairs Section （歐盟部長理事會）歐 European Union Military Committee (EUMC)

盟軍事委員會（歐盟）歐元區交流合作科換函

Eurozone Exchange and Cooperation Section exchange of letters

換文 exchange of notes 交換意見 exchange of views 互訪 exchange of visits 匯兌關係 exchange rate arrangement 專屬經濟區 exclusive economic zone (EEZ) 專屬管轄權 exclusive jurisdiction 執行委員會（WHO） Executive Board (EB) 專員 Executive Officer （歐盟對外事務部）執 Executive Secretary General 行秘書長免除用盡當地救濟辦法現行條約免除

exemption exhaustion of local remedies existing treaty exoneration

速件處理費 expedited service fee 期滿 expiration 探測及使用外空 exploration and use of outer space 輸出許可證（出口許可 export permit 證）出口 exports 移地保護 ex-situ conservation 權利範圍(不動產) extent of ownership 引渡 extradition 引渡條約 extradition treaty 地球外物質 extraterrestrial matter 治外法權 extraterritoriality 應收帳款承購商國際聯 Factors Chain International 盟偽造 falsification 聯邦 federation 國際鴿協聯盟 Federation Colombophile Internationale 亞洲文化推展聯盟 Federation for Asian Cultural Promotion 國際預力混凝土協會 Federation Internationale de la Precontrainte 國際集郵聯合會 Federation Internationale de Philatelie 亞洲保齡球總會 Federation Internationale des Quilleurs 亞洲拳擊聯盟 Federation of Asian Amateur boxing Association 亞洲大洋洲害蟲管理協 Federation of Asian and Oceania Pest Managers Association 會聯盟亞太地區電氣工事公會 Federation of Asian and Pacific Electrical Contractors Associations 聯盟亞洲營養學會聯合會亞洲藥學協會

Federation of Asian Nutrition Societies Federation of Asian Pharmaceutical Associations

亞太紡織聯盟 Federation of Asian Professional Textile Associations 亞洲獸醫學會聯盟 Federation of Asian Veterinary Associations 歐洲化學聯盟 Federation of European Chemical Societies 國際傢俱搬運業者同盟 Federation of International Furniture Removers 亞洲電影製片人協會 Federation of Motion Picture Producers in Asia 費用 fee 共和黨 Fianna Fail 匈牙利青年民主黨 Fidesz-Hungarian Civic Union 第五委員會（行政及預算委員會）（聯合國大 Fifth Committee (Administrative and Budgetary) 會）蕆事議定書；最後文件 final act 防制洗錢金融行動小組 Financial Action Task Force on Money Laundering （FATF）金融合作科 Financial Cooperation Section 財金組織及國際合作科 Financial Organizations and International Cooperation Section 決算及國內經費科 Financial Reporting and Domestic Expenditure Section 英國金融管理局 Financial Services Authority 財力證明 financial statement 統一黨 Fine Gael 第一委員會（裁軍與國際安全委員會）（聯合 First Committee (Disarmament and International Security) 國大會）一等秘書 First Secretary 漁業協定 fishing accord 捕魚實體 Fishing Entity 固定任期制執行長 Fixed-Term Executive Director (Fixed-term ED) （APEC）船旗國 flag state 飛航安全基金會 Flight Safety Foundation 佛羅里達時代聯合報 Florida Time-Union 強若斐基金會 Fondation Jean Jaures 羅伯舒曼基金會 Fondation Robert Schuman 聯合國糧食及農業組織 Food and Agriculture Organization of the United Nations (FAO) （聯合國專門機構）亞太糧食肥料技術中心

Food and Fertilizer Technology Center for the Asian and Pacific Region (FFTC / ASPAC) force majeure forced repatriation foreign affairs

不可抗力強制遣返外交事務（歐盟部長理事會）外 Foreign Affairs Council 交理事會反對黨外交事務發言人 Foreign Affairs Critic 外援 foreign aid 援外經費科 Foreign Aid Section 外匯存底外文期刊科

foreign exchange reserves Foreign Language Periodicals Section

外媒服務科外籍人士外交政策外交政策協會

Foreign Media Services Section foreign national foreign policy Foreign Policy Association

外交政策研究所外籍配偶正式確認偶然事故公元兩千論壇基金會

Foreign Policy Research Institute foreign spouse formal confirmation fortuitous event Forum 2000 Foundation Forum of Speakers of the Legislative Bodies of Central American 中美洲暨加勒比海盆地 and Caribbean Basin/ Foro de Presidentes de Poderes Legislativos 國會議長論壇 de Centroamerica y la Cuenca del Caribe(FOPREL：西班牙文) 第四委員會（特別政治及去殖民化委員會）（聯 Fourth Committee (Special Political and Decolonization) 合國大會）詐欺 fraud 佛烈德雷頓市〈加拿大 Fredericton 紐布朗斯維克省省都〉自由經濟示範區 Free Economic Pilot Zones 北美基督教循理會 Free Methodist Church of North America 循理會世界聯誼會 Free Methodist World Fellowship （歐盟）資金自由移動 Free movement of capital （歐盟）人員自由移動 Free movement of people 自由兒童組織 Free the Children 自由貿易自由貿易協定美洲自由貿易區亞太自由貿易區通訊自由言論自由行動自由公海自由過境自由

free trade free trade agreement (FTA) Free Trade Area of the Americas(FTAA)/ Area de Libre Comercio de las Américas (ALCA：西班牙文) Free Trade Area of the Asia-Pacific (FTAAP) freedom of communication freedom of expression freedom of movement freedom of the high seas freedom of transit

自由貿易區 free-trade area/zone 艾伯特基金會 Friedrich-Ebert-Stiftung 諾曼基金會 Friedrich-Naumann-Stiftung 世界教友派諮詢委員會 Friends World Committee for Consultation 國家前線黨 Front national 羅德岱堡太陽守望報 Ft. Lauderdale Sun Sentinel 充分就業 full employment 全權 full powers 社會研究與分析基金會 Fundación para el Análisisy los Estudios Sociales 情勢之基本變遷 fundamental change of circumstances 基本人權三國集團

fundamental human rights G3/ Grupo de los Tres(西班牙文)

（歐盟）伽利略計畫 Galileo 園遊會 garden party （歐盟部長理事會）一 General Affairs Council 般事務理事會綜合業務科 General Affairs Section 聯合國大會 General Assembly of the United Nations 共同海損 general average 總務委員會（聯合國大 General Committee 會）國際度量衡大會 General Conference of Weights and Measures(CGPM) 總辯論（聯合國大會） General Debate 海岸一般方向 general direction of the coast 一般義務 general obligation 普遍參加條款 general participation clause (all participation clause) 法律一般原則通例庶務科地理資訊系統

general principles of law general rule General Services Section Geographic Information System (GIS)

地理劃界 geographical demarcation 喬治華盛頓大學 George Washington University 東亞協會 German-Asia Pacific Business Association 種原 Germplasm 溫室氣體盤查、登錄、 GHG emissions inventory registration and verification 驗證國際基甸會全球環境基金地球村全球溫室效應指數全球化印尼戈卡爾黨善意斡旋善良秩序親善

Gideons International Global Environment Facility (GEF) global village Global Warming Potential (GWP) globalization Golkar Party（GOLKAR） good faith good offices good order goodwill

親善大使親善訪問團親善訪問政府眾議院領袖政府採購協定政府船舶加拿大總督印刷技術基金會草根外交免費

goodwill ambassador goodwill mission goodwill visit Government House Leader (加拿大) Government Procurement Agreement（GPA） government ship Governor General of Canada Graphic Arts Technical Foundation grass-roots diplomacy gratis

大溫哥華地區管理局國內生產毛額

Greater Vancouver Regional District gross domestic product (GDP）

國民生產毛額 gross national product (GNP）（歐洲議會）歐洲議會 Group of the Alliance of Liberals and Democrats for Europe 自由黨團 (ALDE) （歐洲議會）歐洲議會 Group of the European People's Party (EPP) 人民黨團（歐洲議會）歐洲議會 Group of the Greens/European Free Alliance (Greens/EFA) 綠黨黨團（歐洲議會）歐洲議會 Group of the Progressive Alliance of Socialists and Democrats in 社會黨團 the European Parliament (S&D) 地球觀測集團 Group on Earth Observations (GEO) 里約集團(無英譯名) Grupo de Ríos 丹佛大學國際研究學院 GSIS University of Denver 貴賓錄 guest list 慣常居住地 habitual residence 哈利法克斯市(加拿大 Halifax 諾瓦斯科西亞省省都) 處置 handle 漢諾威工業展 Hannover Messe 塞德基金會印尼民族復興日有害物劑哈瓦那憲章危險廢棄物領館館長

Hans-Seidel-Stiftung e.V. Hari Kebangkitan Nasional harmful agents Havana Charter hazardous waste head of consular post

政府首長國家元首元首外交健康證明保健物理學會霸權波爾基金會接班人海倫凱勒基金會海倫那獨立紀錄報

head of government head of state head of state diplomacy health certificate Health Physics Society hegemony Heinrich-Boll-Stiftung heir apparent/ successor Helen Keller International Helena Independence Record

希臘外貿協會 Hellenic Foreign Trade Board 高專，高級專員 (大英 high commissioner 國協國家互派之大使) 締約國 high contracting power （歐盟）歐盟外交暨安 High Representative of the Union for Foreign Affairs and Security 全政策高級代表 Policy 公海 high seas 高潮 high tide 高度迴遊魚類 highly migratory fish 高度迴遊魚類種群 highly migratory species 檔案史料科歷史性權利

Historical Archives Section historical title

歷史性水域名譽領事經濟日報駐在國

historical waters honorary consul Hospodarske Noviny host country

人質 hostage 敵對行為；敵意 hostility 緊追 (權) hot pursuit ( right of）熱線 hotline 眾院農業委員會 House Committee on Agriculture 眾院撥款委員會 House Committee on Appropriations 眾院軍事委員會 House Committee on Armed Services 眾院教育暨人力資源委 House Committee on Education and the Workforce 員會眾院能源暨商業委員會 House Committee on Energy and Commerce 眾院金融事務委員會眾院外交委員會眾院政府改革委員會眾院國土安全委員會

House Committee on Financial Services House Committee on Foreign Affairs House Committee on Government Reform House Committee on Homeland Security

眾院行政委員會眾院司法委員會眾院程序委員會眾院小型企業委員會眾院紀律委員會眾院預算委員會

House Committee on House Administration House Committee on Judiciary House Committee on Rules House Committee on Small Business House Committee on Standards of Official Conduct House Committee on the Budget

眾院退伍軍人事務委員 House Committee on Veterans' Affairs 會眾院歲入委員會 House Committee on Ways and Means 眾院民主黨黨團會議 House Democratic Caucus 眾院領袖階層 House of Representatives Leadership 眾院情報委員會 House Permanent Select Committee on Intelligence 眾院共和黨黨團會議 House Republican Conference 眾院共和黨政策委員會 House Republican Policy Committee 眾院共和黨指導委員會 House Republican Steering Committee 戶籍謄本 household registration 休士頓紀事報休台姊妹會休士頓世界事務協會哈德遜研究所人類基因體組織人權政策人道援助人道援助匈牙利國家通訊社匈牙利社會黨

Houston Chronicle Houston Taipei Society Inc. Houston World Affairs Council Hudson Institute Human Genome Organization human rights policy humanitarian aids humanitarian assistance Hungarian News Agency (MTI) Hungarian Socialist Party (MSZP)

人權觀察伊比利元首高峰會

Hunman Rights Watch Ibero-American Summit/ Cumbre Iberoamericana de Jefes de

艾達荷政治家報不法行為非法販運

Estado y de Gobierno (西班牙文) Idaho Statesman illegal act illegal trafficking

移民 immigration 損害 impairment 僵局 impasse 默示同意 implied consent 輸入許可證（進口許可 import permit 證）進口 imports 一式二份 in duplicate 一式三份 in triplicate 賠償物(金) indemnification 水曲獨立印度洋鮪魚委員會國家銀行重整局

indentation independence Indian Ocean Tuna Commission (IOTC) Indonesian Bank Restructuring Agency

印尼商工總會印尼民主奮鬥黨印度太平洋史前協會愛爾蘭工業發展局資訊行政科資通訊科技應用

Indonesian Chamber of Commerce and Industry Indonesian Democratic Party of Struggle（PDIP） Indo-Pacific Prehistory Association Industrial Development Agency (IDA) Ireland Information Administration Section information and communication technology (ICT) application

歐洲理事會駐拉國新聞 Information Office of the Council of Europe in Latvia 處違反 infringement 草簽 initialing 無害通過 innocent passage 就地保護 in-situ conservation 視察 Inspector 法蘭西學院 Institut de France 國際關係暨戰略研究院 Institut des Relations internationales et stratégiques 歐洲地緣經濟研究所 Institut Européen de Geoéconomie 法國國際關係研究院 Institut francais des Relations internationales 國際民主學院 Institut international de la démocratie 法國經濟研究暨統計研 Institut national de la statistique et des etudes economiques 究院民主促進會 Institut pour la démocratie 馬利蘭大學全球華人事 Institute for Global University of Maryland 務研究所 Chinese Affairs 國際經濟研究院 Institute for International Economics 外交及國際事務學院 Institute of Diplomacy and International Affairs 加州大學柏克萊分校東 Institute of East Asian UC Berkeley 亞研究所 Studies 工業工程師協會 Institute of Industrial Engineers

內部稽核協會採礦工程師學會批准書智慧財產權

Institute of Internal Auditors Institute of Mining Engineers instrument of ratification Intellectual Property Rights (IPR)

情報相互間美洲開發銀行

intelligence inter se Inter-American Development Bank (IDB) Inter-American Development Bank (IDB)/ Banco Interamericano de Desarrollo (BID：西班牙文) Inter-American Tropical Tuna Commission (IATTC)/ Comisión Interamericana del Atún Tropical (CIAT：西班牙文) Inter-American Tropical Tuna Commission（IATTC） Inter-Cultural Association Inter-governmental

美洲開發銀行美洲熱帶鮪魚委員會美洲熱帶鮪魚委員會文化合作學會（歐盟）政府間

政府間協定 intergovernmental agreement 政府間組織 intergovernmental organization 聯合國跨政府氣候變遷 Intergovernmental Panel on Climate Change (IPCC) 專家小組臨時保護措施 interim protection measures 國內法 internal law （歐盟）內部市場 internal market 內水 internal waters 國際航空太空醫藥學院 International Academy of Aviation and Space Medicine 國際科學學會 International Academy of Sciences 國際認證論壇 International Accreditation Forum 國際廣告協會 International Advertising Association 國際航空聯盟 International Aeronautical Federation 國際合氣道連盟 International Aikido Federation 國際航空運輸協會 International Air Transport Association 國際業餘拳擊總會 International Amateur Boxing Association 國際業餘自由車協會 International Amateur Cycling Federation 國際業餘無線電聯合會 International Amateur Radio Union 國際業餘游泳協會 International Amateur Swimming Federation 國際評估暨戰略研究中 International Assessment and Strategy Center 心援助合作科 International Assistance and Cooperation Section 國際生物醫學協會 International Association for Biological and Medical Research 國際青少年精神病與聯 International Association for Child and Adolescent Psychiatry and 合職業協會 Allied Professions 世界地震工程協會 International Association for Earthquake Engineering 國際水理研究協會 International Association for Hydraulic Research 國際氫能源協會 International Association for Hydrogen Energy 國際鑑定協會 International Association for Identification 國際圖形辨識協會 International Association for Pattern Recognition 國際植物分類學會 International Association for Plant Taxonomy 國民所得與國富國際研 International Association for Research Income and Wealth

究協會國際外觀與空間結構協 International Association for Shell and Spatial Structures 會國際特殊教育協會 International Association for Special Education 國際工業財產保護協會 International Association for the Protection of Industrial Property 國際病痛研究協會 International Association for the Study of Pain International Association for the Study of Traditional Asian 亞洲傳統醫學國際學會 Medicine 國際海洋法協會 International Association for Water Law 國際農業經濟學者協會 International Association of Agricultural Economists 國際機場港口警察協會 International Association of Airport and Seaport Police 國際過敏及臨床免疫學 International Association of Allergology and Clinical Immunology 會國際美術評論家協會 International Association of Art Critics 國際生醫老年學會國際警察首長協會國際鑑識科學總會國際工業意外協會國際保險法規協會國際語聲協會國際兒童牙科醫學會國際刑法學會國際科學與技術發展學會國際科學園區學會

International Association of Biomedical Gerontology International Association of Chiefs of Police International Association of Forensic Sciences International Association of Industrial Accident Boards and Commissions International Association of Insurance Law International Association of Logopedics and Phoniatrics International Association of Paediatric Dentistry International Association of Penal Law International Association of Science and Technology

International Association of Science Parks International Association of Teachers of English as a Foreign 國際英語教學協會 Language 國際工學院圖書館協會 International Association of Technological University Libraries 真耶穌教會各國聯合總 International Association of the True Jesus Church 會國際導遊協會 International Association of Tour Managers 國際大學校長協會 International Association of University Presidents 國際動脈硬化症學會 International Atherosclerosis Society 國際原子能總署（聯合 International Atomic Energy Agency (IAEA) 國專門機構）世界羽球聯盟會 International Badminton Federation 國際復興開發銀行（隸屬世界銀行集團－聯合 International Bank for Reconstruction and Development (IBRD) 國專門機構）國際銀行本票協會 International Bank Note Society 國際律師協會 International Bar Association 世界腦研究組織 International Brain Research Organization 國際廣播者學會 International Broadcasters Society 國際氣管食道學會國際癲癇局

International Bronchoesophagological Society International Bureau for Epilepsy

國際海纜保護委員會 International Cable Protection Committee 國際抗生素資訊中心 International Center of Information on Antibiotics 社會老化現象研究中心 International Center of Social Gerontology 國際宗教教育研究中心 International Centre for Studies in Religious Education 亞太國際商會事務委員 International Chamber of Commerce-Commission on Asian and 會 Pacific Affairs 國際小兒腦神經學會 International Child Neurology Association 中華國術國際聯盟總會 International Chinese Kuoshu Federation 國際基督徒醫師牙醫師 International Christian Medical and Dental Association 協會國際民航組織（聯合國 International Civil Aviation Organization (ICAO) 專門機構）國際牙醫學院 International College of Dentists 國際補牙技士學會 International College of Prosthodontists 國際外科醫師學會 International College of Surgeons 國際人類科學及文化發 International Commission for a History of the Scie 展史委員會國際大西洋鮪類資源保 International Commission for the Conservation of Atlantic Tunas 育委員會 (ICCAT) 國際法律人協會 International Commission of Jurists 國際病毒分類委員會 International Commission on Taxonomy of Viruses 國際孢粉學委員會 International Committee for Palynology 國際微生物生態學委員 International Committee on Microbial Ecology 會國際非破壞檢測委員會 International Committee on Non-Destructive Testing 國際細菌系統學委員會 International Committee on Systematic Bacteriology 國際社區教育協會 International Community Education Association International Confederation for Plastic Reconstructive and Aesthetic 國際整型外科醫學會 Surgery 國際創藝家聯會 International Confederation of Societies of Authors and Composers 國際會議 international conference 國際會議協會 International Congress and Convention Association 國際美洲專家學會 International Congress of Americanists 制止?持人質國際公約 International Convention Against the Taking of Hostages 消除一切形式種族歧視 International Convention on the Elimination of All Forms of Racial 國際公約 Discrimination 保護所有移徙工人及其 International Convention on the Protection of the Rights of All 家庭成員權利國際公約 Migrant Workers and Members of Their Families 國際合作發展法 International Cooperation and Development Act 財團法人國際合作發展 International Cooperation and Development Fund (TaiwanICDF) 基金會 (國合會) 國際棉業諮詢委員會 International Cotton Advisory Committee (ICAC) 國際鳥類保護總會 International Council for Birds Preservation 國際政府資訊科技理事 International Council for Information Technology in Government 會世界呼吸照護聯盟

Administration (ICA) International Council for Respiratory Care

國際科學管理協會 International Council for Scientific Management 國際中小企業聯合會 International Council for Small Business 國際視覺障礙兒童教育 International Council for the Education of the Visually Impaired 學會國際民俗音樂協會 International Council for Traditional Music 國際業餘標準舞蹈協會 International Council of Amateur Dancers 國際科學教育會議 International Council of Associations for Science 國際舞蹈聯合會 International Council of Ballroom Dancing 萬國基督教聯合會 International Council of Christian Churches 國際博物館協會 International Council of Museums 酒癮國際會議 International Council on Alcohol and Addictions 國際心電圖學協會 International Council on Electrocardiology 國際法院 International Court of Justice (ICJ) 經濟社會文化權利國際 International Covenant on Social and Cultural Rights 公約 Economic 公民與政治權利國際公 International Covenant on Civil and Political Rights 約國際刑警組織 International Criminal Police Organization(ICPO-INTERPOL) 國際危機組織華府辦公 International Crisis Group--D.C. Office 室國際習慣 international custom 資安國際合作科 International Cybersecurity Cooperation Section 國際自由車聯盟 International Cycling Union 國際民主聯盟 International Democrat Union 國際爭端 international dispute 國際內毒素及先天免疫 International Endotoxin and Innate Immunity Society 學會國際能源總署 International Energy Agency (IEA) 國際環境公約科 International Environmental Conventions Section 國際馬術協會 International Equestrian Federation 國際交流科 International Exchanges Section 國際眼基金會眼外科手 International Eye Foundation 術學會世界合唱聯盟 International Federation for Choral Music 國際體育聯合會 International Federation for Physical Education 國際農業生產者聯盟 International Federation of Agricultural Producers 國際飛航安全電子協會 International Federation of Air Traffic Safety Eletronics 聯盟 Associations 國際生育醫學會 International Federation of Fertility and Societie 國際果汁製造商聯盟 International Federation of Fruit Juice Producers 國際體操總會 International Federation of Gymnastics 國際景觀建築師協會 International Federation of Landscape Architects 國際圖書館學會聯合會 International Federation of Library Associations and Institutions 國際海事暨海軍協會聯 International Federation of Maritime and Naval Lea 盟世界醫學生聯盟 International Federation of Medical Students' Associations

國際眼科醫學聯合會 International Federation of Ophthalmological Societies 國際石油及化學工人聯 International Federation of Petroleum and Chemical Workers 盟世界哲學總會 International Federation of Philosophical Societie 國際攝影技術聯合會 International Federation of Photographic Art 國際種植業勞工聯合委 International Federation Agricultural and Allied Workers 員會 of Plantation Collection 國際運動醫學總會 International Federation of Sports Medicine 國際證卷交易所聯合會 International Federation of Stock Exchanges 國際期刊聯盟 International Federation of the Periodical Press 國際翻譯人員聯合會 International Federation of Translators 國際磷肥協會 International Fertilizer Industry Association 國際財政協會 International Fiscal Association 國際摩擦 international friction 國際地理學聯合會國際味精技術委員會國際福音會世界農藥製造商聯盟國際手球總會國際曲棍球協會國際醫院聯盟國際冰上曲棍球聯盟國際戰略研究所

International Geographical Union International Glutamate Technical Committee International Gospel Mission International Group of National Associations of Manufacturers of Agrochemical Products International Handball Federation International Hockey Federation International Hospital Federation International Ice Hockey Federation International Institute for Strategic Studies

國際文藝學會 International Institute of Arts and Letters 國際保險協會 International Insurance Society 政府間國際組織 international intergovernmental organization 國際高大宜音樂學會 International Kodaly Society 國際實驗室認證聯盟 International Laboratory Accreditation Cooperation 國際勞工組織（聯合國 International Labour Organization (ILO) 專門機構）國際法 international law 國際皮膚科學會 International League of Dermatological Societies 國際立法 international legislation 國際健行聯盟 International Marching League 國際海事組織（聯合國 International Maritime Organization (IMO) 專門機構）國際貨幣基金（聯合國 International Monetary Fund (IMF) 專門機構）世界音樂理事會 International Music Council 國際真菌學會委員會 International Mycological Association 國際非政府間國際組織 international nongovernmental organization 國際海洋技術協會 International Ocean Technology Congress 國際奧林匹克委員會 International Olympic Committee 國際組織國際菌質學會

international organization International Organization for Mycoplasmology

國際標準組織 International Organization for Standardization (ISO) 國際技能競賽組織 International Organization for the Promotion of Vo 國際柑桔毒素病學會 International Organization of Citrus Virologists 國際證卷管理機構協會 International Organization of Securities Commissions 國際臭氧學會 International Ozone Association 參與評估科 International Participation and Evaluation Section 國際現代五項及冬季兩 International Pentathlon & Biathlon Union 項運動聯盟國際人格 international personality 國際藥學會 International Pharmaceutical Federation 國際藻類學會 International Phycological Society 國際豬醫協會大會 International Pig Veterinary Society 國際植物荷爾蒙協會 International Plant Growth Substances Association 國際政策協會 International Platform Association 國際慣例國際初生鋁協會國際靈長類學會國際禮儀

international practice International Primary Aluminum Institute International Primatological Society international protocol / international etiquette

國際精神老年學會雷法巽國際合作聯盟國際閱讀協會世界不動產總會共和黨國際事務協會國際發展研究基金會

International Psychogeriatric Association International Raiffeisen Union International Reading Association International Real Estate Federation International Republican Institute International Research Foundation for Development

國際稻作研究所 International Rice Research Institute 國際划船總會 International Rowing Federation 北太平洋鮪類及似鮪類 International Scientific Committee for Tuna and Tuna-like Species 國際科學委員會 in the North Pacific Ocean (ISC) 國際種子貿易聯盟 International Seed Federation 國際種子檢查協會 International Seed Testing Association(ISTA) 國際地震中心 International Seismological Centre 國際心臟學會 International Society and Federation of Cardiology 國際燒傷學會 International Society for Burn Injuries 國際臨床酵素學學會 International Society for Clinical Enzymology 國際環境倫理學會 International Society for Environmental Ethics 國際均健學會 International Society for Equity in Health 國際心臟和肺臟移植學 International Society for Heart and Lung Transplantation 會國際傳染病學會 International Society for Infectious Diseases 國際神經化學學會 International Society for Neurochemistry 國際光學工程學會 International Society for Optical Engineering 國際姿勢與步態學會 International Society for Postural and Gait Research 國際義肢及裝具聯盟 International Society for Prosthetics and Orthotics 國際土壤力學和基礎工 International Society for Soil Mechanics and Foundation 程學會國際無土栽培協會

Engineering International Society for Soilless Culture

國際腰椎研究學會 International Society for the Study of the Lumbar Spine 國際熱帶塊根作物協會 International Society for Tropical Root Crops 國際病毒學會 International Society for Virology 國際男性學醫學會 International Society of Andrology 國際輸血學會 International Society of Blood Transfusion 國際電化學會 International Society of Electrochemistry 地區性流行眼科疾病學 International Society of Geographical and Epidemiological 國際協會 Ophthalmology 國際內科醫學會 International Society of Internal Medicine 國際產科精神病預防協 International Society of Obstetrical Psycho-Prophy 會國際東洋醫學會 International Society of Oriental Medicine 國際精神醫學遺傳學會 International Society of Psychiatric Genetics 國際土壤科學協會 International Society of Soil Science 國際蔗糖技術學家學會 International Society of Sugarcane Technologists 國際外科學會 International Society of Surgery 國際健康照護科技評估 International Society of Technology Assessment in Health Care 學會國際大學直腸及結腸外 International Society of University Colon and Rectal Surgeons 科醫生學會國際血栓止血協會 International Society on Thrombosis and Haemostasis 國際毒物學協會 International Society on Toxinology 國際統計學會 International Statistical Institute 國際電信聯盟（聯合國 International Telecommunication Union (ITU) 專門機構）國際紡織學會 International Textile Club 國際紡織及衣著工人聯 International Textile Garment and Leather Workers' Federation 合會國際紡織業者聯盟 International Textile Manufacturers Federation 加拿大國際貿易部 International Trade Canada 國際訓練協會 International Training Institute 國際抗癆聯盟 International Union Against Tuberculosis and Lung Disease 國際健康推廣教育聯盟 International Union for Health Promotion and Education 國際天主教使用世界語 International Union of Catholic Esperantists 言者聯合會國際食品暨相關工會聯 International Union of Food and Allied Workers Association 合會建築會社暨儲蓄協會國 International Union of Housing Finance Institutions 際聯合會國際職業婦產科醫師聯 International Union of Professional Gynecologists 合會國際純粹及應用生物物 International Union of Pure and Applied Biophysics 理學聯合會國際純粹及應用物理學 International Union of Pure and Applied Physics 聯合會國際無線電科學聯合會 International Union of Radio Science

國際學校與大學健康及 International Union of School and University Health 醫藥聯盟(查無此聯盟) 國際林學會聯合會 International Union of Societies of Foresters 國際醫學刊物聯盟 International Union of the Medical Press 國際都市發展協會 International Urban Development Association 國際職業教育與訓練學 International Vocational Education and Training Association 會國際職業教育暨訓練協 International Vovation Education and Training Association 會國際滑水聯盟 International Water Ski Federation 哥本哈根國際婦女會 International Women's Club of Copenhagen 國際研習班 international workshop 國際青年民主聯盟 International Young Democratic Union 應受國際保護人員 internationally protected person 網際網路名稱及號碼指 Internet Corporation for Assigned Names and Numbers (ICANN) 配機構解釋 interpretation 侵入 intrusion 失效投資協調委員會不可侵犯權援引外來投資、外國投資當然伊夸路易特市(加拿大努那福特區省都) 愛爾蘭商會愛爾蘭人權委員會愛爾蘭-台灣國會友誼協會愛爾蘭援外組織愛爾蘭企業聯合總會愛爾蘭紅十字會不可撤銷的

invalidity Investment and Coordinating Board inviolability invoke inward investment ipso facto Iqaluit Ireland Chamber of Commerce Ireland Human Rights Commission Ireland-Taiwan Parliamentary Friendship Society Irish Aid Irish Business Entrepreneurs Confederation Irish Red Cross irrevocable

簽發護照 issuance of passport 簽發簽證 issuance of visa 華盛頓大學傑克遜學院 Jackson School University of Washington 詹姆士基金會 Jamestown Foundation 日本文教事務科 Japan Cultural and Educational Affairs Section 日本綜合事務科 Japan General Affairs Section 日本政務科 Japan Political Affairs Section 日本協會 Japan Society 國際青少年音樂協會 Jeunesses Musicales International 聯合公報 joint communique 聯合宣言共同減量

joint declaration Joint Implementation

聯合聲明合資事業（合資）判決助理員

joint statement joint venture judgment Junior Officer

法人 juristic person 強制法；強制規律 jus cogens 血統主義 jus sanguinis 出生地主義 jus soli 公平待遇 just treatment （歐盟部長理事會）司 Justice and Home Affairs Council 法及內政理事會適用法律解釋的爭端 justiciable dispute 國際間鑽石原石進出口 Kimberley Process (KP) 認證標準機制季辛吉協會國際同濟會艾德諾基金會京都議定書(附屬聯合

Kissinger Associates Kiwanis International Konrad-Adenauer-Stiftung e.V. Kyoto Protocol (to the United Nations Framework Convention on

國氣候變化框架公約) 國際母乳會房地標示地政事務所領土落地簽證

Climate Change) La Leche League International land location land office land territory landing visa

內陸國失效大比例尺海圖

land-locked states lapse large-scale charts Latin American Economic System/ Sistema Económico Latinoamericano (SELA：西班牙文) Latin American Integration Association (LAIA)/ Asociación Latinoamericana de Integración (ALADI：西班牙文) Latinamerican Parlament/ Parlamento Latinoamericano(簡稱 PARLATINO，西班牙文) launching state

拉丁美洲經濟統合體拉丁美洲整合協會拉美議會發射國

拉瓦爾大學 Laval University 法律與正義聯盟 Law and Justice (PiS) 亞洲法學會 Law Association for Asia and the Pacific 人道法則 laws of humanity 條約法 laws of treaties 費佳洛日報 Le Figaro 世界報 Le Monde 官方反對黨黨魁 Leader of Official Opposition 堪州黎霧市姐妹市委員 Leawood Sister City Committee 會法律及司法互助科法律行為能力

Legal and Judicial Assistance Section legal capacity

法律效果 legal effect 汶萊立法會議 Legislative Council 多倫多皮爾森國際機場 Lester B. Pearson International Airport 委任書 letter of attorney 到任國書 letter of credence 辭任國書 letter of recall 萊辛頓領導前鋒報 Lexington Herald-Leader 責任 liability 斯洛維尼亞自由民主黨 Liberal Democracy of Slovenia (LDS) 加拿大自由黨 Liberal Party of Canada 民眾日報 Lidove Noivy 副州長(美國) 省督 (加 Lieutenant Governor 拿大) 同類產品 like product 里莫瑞克大學亞歐中心 Limerick University Euro-Asia Centre 國際獅子會 Lions Clubs International （歐盟條約）里斯本條 Lisbon Treaty (Treaty of Lisbon) 約使領館暨國際組織銜名 List of Diplomatic Missions and International Organizations 錄外國機構銜名錄 List of Foreign Offices 立陶宛國家發展局 Lithuanian Development Agency 卑詩大學劉氏國際議題 Liu Institute for Global University of British Columbia 研究所 Issues 當地救濟原則 local remedies ( rule of ) 提出抗議 lodge protest（with sb./against sb.) 勤務科 Logistics Support Section 洛杉磯世界事務協會 Los Angeles World Affairs Council 低碳社會 low-carbon society 低潮 low-tide 低潮高地 low-tide elevation 低潮線 low-water line 低潮標 low-water mark （歐盟條約）馬斯垂克 Maastricht Treaty 條約機器可判讀護照 Machine Readable Passport (MRP) 機器可判讀簽證 Machine Readable Visa (MRV) 匈牙利日報 Magyar Hirlap 巴黎市政府 Mairie de Paris (Municipality of Paris) 主要經濟體(排氣國)會 Major Economies Meeting (MEM) 議管理科 Management Section 製造業 manufacturing 海洋哺乳動物 marine mammals 海產海難

marine product maritime casualties

東部沿海三省(指加拿大之紐布朗斯維克、諾 Maritimes 瓦斯科細亞及愛德華王子島三省) 標誌數學程式學會數學規劃學會多倫多市市長麥基爾大學麥克馬斯特大學測定措施世界醫生組織輿情彙蒐科

mark Mathematical Programming Society Mathematical Programming Society Mayor of Toronto McGill University McMaster University measurement measures Médecins du Monde Media Report Section

中央線，中線調解/ 調停國際女醫師協會 (議定書之)締約國會議

median line mediation Medical Women's International Association Meeting of the Parties (MOP)

會員 Members 菜單 menu 國際美慈組織 Mercy Corps International (MC) 直接連接酌定各點之方 method of straight baselines joining appropriate points 法今日日報 MF DNES 邁阿密戴德郡亞美協會 Miami Dade County Asian Advisory Board 中東科 Middle Eastern Affairs Section 武官 Military attaché 軍禮 military honors 千禧年宣言 Millennium Declaration 地雷、水雷 mines 明報 Ming Pao Daily News 小勳章 miniature (medal) 國際法最低標準 minimum standard of international law 部長 Minister 公使國際合作部長國際貿易部長公共衛生部公共安全暨移民部社會行動暨家庭部農業部經濟暨財政部

Minister Minister for International Cooperation Minister of International Trade Ministère de la Santé Publique (法文)； Ministério da Saúde Pú blica (葡文) Ministère de la Sécurité Publique et de l'Immigration (法文) ； Ministério da Segurança Pública e da Imigraçao (葡文) Ministère de l'Action Sociale et de la Famille (法文) ；Ministério da Acçao Social e da Família (葡文) Ministère de l'Agriculture (法文)； Ministério da Agricultura (葡文) Ministère de l'Économie et des Finances (法文) ；Ministério da

外交暨非洲整合部

Economia e das Finanças (葡文) Ministère des Affaires Etrangères et de l'Intégration Africaine (法文)；Ministério dos Negócios Estrangeiros e da Integraçao Africana (葡文)

外交部 Ministry of Foreign Affairs 未成年人 minor 少數民族 minorities 雜項條款 miscellaneous provisions 行動醫療團 Mobile Medical Missions (MMMs) 暫訂協議 modus vivendi 獨占（壟斷） monopoly 蒙特瑞國際研究所 Monterey Institute of International Studies 蒙特婁公報 Montreal Gazette 關於消耗臭氧氣層物質 Montreal Protocol on Substances that Deplete the Ozone Layer 蒙特婁議定書早禮服 morning coat 最惠國待遇 most-favored-nation (MFN) treatment 河口 mouth of river 改革運動動產穆哈瑪蒂亞多邊多邊條約多國

Mouvement Reformateur movable property Muhammadiyah multilateral multilateral treaty multinational

多次入境 multiple entries 準用 mutatis mutandis 共同利益 mutual benefit 共同防衛 mutual defense 共同防禦條約 mutual defense treaty 互利 mutually beneficial 伊斯蘭教士聯合會（伊 Nahdlatul Ulama 聯）麻醉藥品 narcotic drug 民族國家 nation state 全美州務卿協會 National Association of Secretaries of State; NASS 印尼民族復興黨 National Awakening Party（PKB）亞太經合會議國家中心 National Center for APEC 國家政策研析中心 National Center for Policy Analysis 美國外交政策全國委員 National Committee on American Foreign Policy 會全國玉米農會 National Corn Growers Association 國際地理教育委員會 National Council for Geographic Education 民主國際事務協會 National Democratic Institute for International Affairs 國家建設規劃院 National Development Planning Agency 國家民主基金會國旗

National Endowment for Democracy national flag

全美州長協會國民身分證統一編號國家利益訴訟國法官緬甸全國民主聯盟

National Governors Association; NGA National ID card number national interests national judge National League for NLD Democracy National Lieutenant Governors Association National Museum National Post National Press Club

全美副州長協會國家博物館國家郵報全國記者俱樂部眾院共和黨全國競選委 National Republican Congressional Committee 員會參院共和黨全國競選委 National Republican Senatorial Committee 員會加拿大國家科學研究院 National Research Council of Canada 喬治城大學國家安全研 National Security Studies Georgetown University 究計畫國家貿易中心 National Trade Center 國民待遇國籍天然資源歸化海軍武官必要措施

national treatment nationality natural resources naturalization naval attaché necessary measures

反對票談判國交涉、談判

negative vote negotiating state negotiation Network of Regional Governments for Sustainable Development 地方政府永續發展網路 (nrg4SD) 中立國 neutral power 中立 neutrality 新美國基金會 New America Foundation 紐布朗斯維克省 (加拿 New Brunswick 大) 加拿大新民主黨

新南向政策紐約太陽報新獨立國家尼加拉瀑布非核亞洲論壇提名委員會一事不再理

New Democratic Party of Canada New Partnership for Africa's Development (NEPAD)； Nouveau Partenariat pour le Développement de l'Afrique (NEPAD：法文) New Southbound Policy New York Sun newly independent state Niagara Falls No Nukes Asian Forum Nominations Committee non bis in idem

互不侵犯條約不遵守

non-aggression treaty non-compliance

非洲發展新夥伴計畫

特語翻譯科 Non-English Translation and Interpretation Section 非政府組織 nongovernmental organization 袖手政策；旁觀政策 non-interference policy 不適合法律解決的爭端 non-justiciable disputes 無核武器國家 non-nuclear-weapon state 不溯既往 non-retroactivity 非自治領土 non-self-governing territory 北歐國家工業基金 Nordic Industrial Fund 正常基線 normal baseline 北美自由貿易協定 North American Free Trade Agreement（NAFTA）北太平洋溯河性魚類委 North Pacific Anadromous Fish Commission （NPAFC）員會北太平洋漁業委員會 North Pacific Fisheries Commission（NPFC）西北特區(加拿大) Northwest Territories 公證人節略照會國際柑橘種植學會

notary public note verbale notice nternational Society of Citriculture

核武競賽核子武器；核武核武國家取消努那福特區(加拿大) 客體

nuclear arms race nuclear weapons nuclear-weapon states nullification Nunavut Territories object

義務 obligation 遵守 (條約) observances (of treaties) 東亞自由觀察中心 Observatoire des Libertés en Asie orientale 觀察員 Observer 提出 (建議、條件) offer 人道事務協調處（聯合 Office for the Coordination of Humanitarian Affairs(OCHA) 國） Bureau of Office of Chinese and East Asia 國務院亞太局中蒙處 DOS Mongolian Affairs and Pacific Affairs Bureau of 國務院亞太局經濟政策 Office of Economic East Asia DOS 處 Policy and Pacific Affairs 國會事務辦公室 Office of Parliamentarian Affairs Bureau of 國務院亞太局區域暨安 Office of Regional and East Asia DOS 全政策事務處 Security Policy Affairs and Pacific Affairs 國務院亞太局台灣協調 Office of Taiwan 處 Coordination

Bureau of DOS East Asia

and Pacific Affairs 眾院多數黨黨鞭辦公室 Office of the House Majority Whip 眾院少數黨領袖辦公室 Office of the House Minority Leader 眾院少數黨黨鞭辦公室 Office of the House Minority Whip Office of the Legal 國務院法律顧問局 DOS Adviser 參院議長辦公室 Office of the President of the Senate 參院代理議長辦公室 Office of the President Pro Tempore of the Senate 參院多數黨領袖辦公室 Office of the Senate Majority Leader 參院多數黨黨鞭辦公室 Office of the Senate Majority Whip 參院少數黨領袖辦公室 Office of the Senate Minority Leader 參院少數黨黨鞭辦公室 Office of the Senate Minority Whip 眾院議長辦公室 Office of the Speaker of the House of Representatives 聯合國人權事務高專署聯合國難民高專署

Office of the United Nations High Commissioner for Human Rights (OHCHR) Office of the United Nations High Commissioner for Refugees (UNHCR)

組員 Officer 委任科員 Officer 政府開發援助 official development assistance (ODA) 官方語言 official language 官方反對黨眾議院領袖 Official Opposition House Leader 公務護照 official passport 官式訪問 official visit 和平/善意表示(徵) olive branch/ goodwill gesture （歐盟機構）監察使 Ombudsman 安大略省(加拿大) Ontario 安大略省議會 Ontario Legislative Assembly 國際交流醫科大學 Open International University for Complementary Medicines （歐盟立法）意見 Opinion 國際樂觀社 Optimist International 任擇條款 optional clause 公民與政治權利國際公 Optional Protocol to the International Covenant on Civil and 約任擇議定書律師公會采玉大勳章大綬景星勳章特種大綬景星勳章紫色大綬景星勳章修士教師傳教會大綬卿雲勳章綠色大綬卿雲勳章特種大綬卿雲勳章

Political Rights Ordem dos Adovogados Order of Brilliant Jade with Grand Cordon Order of Brilliant Star with Grand Cordon Order of Brilliant Star with Special Grand Cordon Order of Brilliant Star with Violet Grand Cordon Order of Preachers Order of Propitious Clouds with Grand Cordon Order of Propitious Clouds with Green Grand Cordon Order of Propitious Clouds with Special Grand Cordon

（歐盟立法）一般立法 ordinary legislative procedure 程序

普通護照機關美容美髮世界協會組編協調科

ordinary passport organ/ agency/ organization Organisation Mondiale Coiffure Organization and Coordination Section

經濟合作暨發展組織 Organization for Economic Cooperation and Development（OECD）國際產業精神文化促進 Organization for Spiritual and Cultural 會 Industrial Advancement-International 國際法定計量組織 Organization Internationale de Métrologie Légale（OIML） Organization of American States (OAS)/ Organización de los 美洲國家組織 Estados Americanos (OEA：西班牙文) 東加勒比海國家組織 Organization of Eastern Caribbean States(OECS) 東方陶瓷協會 Oriental Ceramic Society 東方古幣研究學會 Oriental Numismatic Society 原本 (條約) original 創始會員奧蘭多守望報渥太華渥太華公民報

original member / founding member Orlando Sentinel Ottawa Ottawa Citizen

領海的外部界限總體外交；整體外交駐外領務人員駐外經費科海外志工所有權

outer limits of the territorial sea overall diplomacy overseas consular official Overseas Missions Auditing Section overseas volunteer ownership

臭氧層 ozone layer 太平洋科 Pacific Affairs Section 太平洋亞洲事務協會 Pacific and Asian Affairs Council 太平洋小兒外科醫學會 Pacific Association of Pediatric Surgeons 太平洋盆地經濟理事會 Pacific Basin Economic Council (PBEC) 太平洋經濟合作理事會 Pacific Economic Cooperation Council (PECC) 太平洋論壇 Pacific Forum CSIS 太平洋鄰里協會 Pacific Neighborhood Consortium 環太平洋地區 Pacific Rim 太平洋科學協會 Pacific Science Association 太平洋電信理事會 Pacific Telecommunications Council 條約必須遵守 (原則) pacta sunt servanda (principle）條約不使第三者負擔義 pacta tertiis nec nocent nec prosunt 務，亦不給予權利非洲葡語系國家組織 Países Africanos da Língua Oficial Portuguesa (PALOP：葡文) 棕櫚灘郵報 Palm Beach Post 泛美發展基金會 Pan American Development Foundation (PADF) 泛太平洋暨東南亞婦女 Pan Pacific and South-East Asia Women` s Association 協會汎美衛生組織 Pan-American Health Organization 泛太平洋外科醫學會教廷派駐大使

Pan-Pacific Surgical Association papal legate

巴黎援助成效宣言柏林-台北國會友好小組國會聯繫科

Paris Declaration on Aid Effectiveness Parlamentarischer Freundeskreis Berlin-Taipei im Deutschen Bundestag Parliamentarian Liaison Section

國會諮詢科 Parliamentarian Service Section 國會外交 parliamentary diplomacy 外交部長之國會事務代 Parliamentary Secretary to the Minister of Foreign Affairs 理人(加拿大) 社會黨(法語) Parti Socialiste (PS) 特定基線 particular baseline 民眾黨 Partido Popular (PP) 西班牙社會勞工黨 Partido Socialista Obrero Español(PSOE) 當事人；當事國；一造 party 黨魁 Party Leader 通過護照持照人護照號碼

passage passport passport holder passport number

專利和約和平方法和平解決和平解決維和

patent peace treaty peaceful means peaceful resolution peaceful settlement peacekeeping

愛好和平國家刑法 People in Need 基金會新加坡人民行動黨國民外交每人 (的) 平均每人生產毛額一般國際法強制規範近地點常設公斷 (仲裁) 法院

peace-loving states penal law People in Need Czech Republic People's Action Party PAP people-to-people diplomacy per capita per capita GNP peremptory norm of general international law perigee Permanent Court of Arbitration

常設國際阿爾泰學會 Permanent International Altaistic Conference 安理會常任理事國（聯 permanent member of the Security Council 合國） Permanent Mission of the 常駐世界貿易組織代表 Kinmen and Matsu to the Separate Customs Penghu 團 World Trade Organization Territory of Taiwan 常任代表 Permanent Represenative 永久居留(權) permanent residence (PR) 不受歡迎人物 persona non grata 人身自由 personal freedom 請願書國際電影電視學會

petition Photographic Society International

聖保祿孝女會海盜(行為) 海盜出生地

Pieuse Societe des Filles de Saint-Paul piracy pirate place of birth

綜合規劃科 Planning Section 公民投票 plebiscite/ referendum 全會 Plenary 全權代表 plenipotentiary 掠奪 plunder 綜合管制科 Policy Management Section 睦鄰政策 policy of good neighborliness 國務院政策計畫處 Policy Planning Staff DOS 政策支援小組（APEC）Policy Support Unit (PSU) 波蘭國家科學院 Polish Academy of Sciences 波蘭農民黨 Polish Peasants Party (PSL) （歐盟部長理事會）政 Political and Security Committee (PSC) 治暨安全委員會政治庇護 political asylum 政治實體 political entity （歐洲議會）黨團 Political party 科州大學波德校區政治 Political Science CU Boulder 系一心委員會 Pontifical Council 'Cor Unum' 文化委員會 Pontifical Council for Culture 醫療牧靈委員會宗教協談委員會正義與和平委員會基督徒合一促進會社會傳播委員會家庭委員會平信徒委員會港口國國際郵政電信組織

Pontifical Council for Health Pastoral Care (Pontifical Council for Health Care Workers) Pontifical Council for Inter-religious Dialogue Pontifical Council for Justice and Peace Pontifical Council for Promoting Christian Unity Pontifical Council for Social Communications Pontifical Council for the Family Pontifical Council for the Laity port state Postal Telegraph and Telephone International

後京都機制 Post-Kyoto regime 授權書 power of attorney 權力政治 power politics 務實外交 pragmatic diplomacy 草原省份（指加拿大之亞伯達，沙士卡其灣及 Prairies 緬尼托巴三省）真理報 Pravda 條約序言 preamble 優先地位 precedence 摘要被繼承國

precis predecessor state

宗座經濟事務局教廷內務管理處優惠關稅妨礙；不利

Prefecture for the Economic Affairs of the Holy See Prefecture of the Papal Household preferential duty prejudice

先決反對 preliminary objection 使領館館舍 premises of the mission 準備工作 preparatory work 先決條件 prerequisite 時效 prescription （歐盟機構）輪值主席 Presidency of the Council of the EU 國（歐盟部長理事會）歐 Presidency of the Council of the European Union 盟輪值主席外交學院副院長 President （歐盟機構）歐盟執委 President of the European Commission 會主席（歐盟機構）歐盟理事 President of the European Council 會主席（歐洲議會）議長世界衛生大會主席新聞參事亞洲新聞基金會新聞事務科初步斷定；推定成立

President of the European Parliament President of the World Health Assembly(WHA) press counselor Press Foundation of Asia Press Relations Section prima facie

初級產品 primary product 總理 (加拿大) Prime Minister (Canada) 愛德華王子島省 (加拿 Prince Edward Island 大) 授權人簽名 principal signature 會籍普遍化原則 principle of universality 戰俘 prisoner of war 私掠船 privateer 特權科 Privileges Section 捕獲物 prize 訴訟程序紀事錄採購科專案規劃科進步民主黨 2049 計畫研究所專案管理科蕃衍；擴散延期 (條約) 拓展貿易

proceedings process-verbal Procurement Section Program Planning Section Progressive Democrats Project 2049 Institute Project Management Section proliferation prolongation promotion of trade

不動產登記印尼公正福利黨

property registration Prosperous Justice Party（PKS）

抗議議定書 / 禮賓難民地位議定書交際科

protest protocol Protocol relating to the Status of Refugees Protocol Section

消除菸草製品非法貿易 Protocol to Elimination Illicit Trade in Tobacco Products 議定書 supplementing 聯合國打擊跨國有組織 Suppress the United Nations 犯罪公約關於預防、禁 Especially and Punish Convention 止和懲治販運人口特別 Protocol to Prevent Women Trafficking against 是女性和兒童行為的補 and in Persons Transnational 充議定書 Children Organized Crime Protocole d'Etat à la Présidence (法文)； Protocolo de Estado a 總統府禮賓總局 Presidencial （葡文) 條款暫時適用但書全民外交

provision provisional application proviso public diplomacy

公眾外交協調會公眾外交規劃科公鑰目錄加州公共政策研究所普峽理事會旅遊目的

Public Diplomacy Coordination Council Public Diplomacy Planning Section Public Key Directory(PKD) Public Policy Institute of California Puget Sound Regional Council purpose of travel

（歐洲議會）總務長 Quaester （歐盟立法）條件多數 qualified majority voting 決數量限制 quantitative restrictions 隔離 quarantine 魁北克省(加拿大) Québéc 皇后大學 Queen's University 配額 quota 中華民國公民 R.O.C. citizen/ ROC citizen 中華民國國民 R.O.C. national/ ROC national 種族隔離放射性廢料和好猛禽研究基金會批准條約批准批准條約重申物權訴訟情勢變遷條款

racial segregation/ apartheid radioactive waste rapprochement Raptor Research Foundation ratification ratification of the treaty ratify the treaty reaffirm real action rebus sic stantibus clause

召回 (使節) 受援國

recall recipient nation

互惠（adj.) 相對處理費互惠、回報 (v.) 互惠（n.)

reciprocal reciprocal handling fee reciprocate reciprocity

政府承認國家承認（歐盟立法）建議礁石再輸出（再出口）再輸出證明書難民拒發簽證雷嘉那市(加拿大沙士卡其灣省省都)

recognition of a government recognition of a state Recommendation reefs re-export re-export certificate refugee refuse to issue visas Regina

區域機構 regional agency 區域多邊事務科 Regional and Multilateral Affairs Section 區域經濟整合組織 regional economic integration organization 東南亞暨太平洋地區伊 Regional Islamic Dawah Council of Southeast Asia and the Pacific 斯蘭宣道組外僑登記 registration of alien 施行細則 regulation （歐盟立法）規章 Regulation 重申 reiterate 與授權人關係 relationship to the principal 汶萊宗教會議補救辦法報酬給與退輔科賠償遣返，遣送回國補發護照代表報復共和黨州長協會

Religious Council remedy remuneration Remuneration and Retirement Section reparation repatriation replacement of passport Representative reprisal Republican Governors Association (RGA)

共和黨全國委員會 Republican National Committee 徵用 requisition 已決之案；既判力 res judicata 無主物 res nullius 研究發展科 Research and Development Section 研究員 Researcher 居留簽證 resident visa 決議；決議文；決議案 resolution 恢復原狀 restitution 復交 restoration of diplomatic relations 恢復承認回帖

restoration of recognition return card/R.S.V.P. slip / reply card

修訂條約夏威夷大學法學院使節權

revision treaty Richardson School of Law right of legation

University of Hawaii

過境權 right of passage 登臨權 right of visit 表決權 right to vote 加拿大人權暨民主發展 Rights & Democracy (International Centre for Human Rights and 國際中心 Democratic Development) 里約熱內盧環境與發展 Rio Declaration on Environment and Development 宣言亞澳道路工程協會 Road Engineering Association of Asia and Australia 泊船處 roadstead 堪薩斯大學杜爾政治研 Robert J. Dole Institute of Politics KU 究院國際教育學會落磯山區 Rocky Mountain Institute of International Education 域中心 Regional Center 勳表 rosette 國際扶輪社圓桌會議加拿大王家騎警王家國際事務研究所愛爾蘭王家學院安大略省王家博物館

Rotary International round tables Royal Canadian Mounted Police (RCMP) Royal Institute of International Affairs Royal Irish Academy Royal Ontario Museum

愛丁堡王家科學院 Royal Society of Edinburgh 權利金；特許權使用費 royalty 速件處理費 rush handling fee 通行證 safe conduct 保護 safeguard 安全區 safety zone 救助 salvage 救世軍 Salvation Army The 聖安東尼快訊報 San Antonio Express-News 舊金山紀事報 San Francisco Chronicle 聖荷西水星報 San Jose Mercury News 制裁 sanctions 聖塔芭芭拉外交關係委 Santa Barbara Committee on Foreign Relations 員會莎拉索塔先鋒論壇報 Sarasota Herald-Tribune 斯洛伐克投資貿易發展 SARIO 局沙士卡其灣省(加拿大) Saskatchewan 沙士卡通市 (加拿大) Saskatoon 減讓表 schedules of concessions 申根公約倫敦大學亞非學院

Schengen Convention School of Oriental and

University of London

African Studies Schuman Declaration

（歐盟）舒曼宣言國際海洋研究科學委員 Scientific Committee on Oceanic Research 會國際環境科學委員會 Scientific Committee on Problems of the Environment 國際太陽大地物理學委 Scientific Committee on Solar Terrestrial Physics 員會授權事項 scope of authorization 蘇格蘭工業發展協進會 Scottish Council for Development and Industry 蘇格蘭工商委員會 Scottish Enterprise 蘇格蘭自治政府 Scottish Government 蘇格蘭自民黨 Scottish Libral Democrats 蘇格蘭民族黨 Scottish National Party 蘇格蘭議會 Scottish Parliament 海床 seabed 國際海洋法法庭海底爭 Sea-bed Disputes Chamber of the International Tribunal for the Law 端分庭 of the Sea 鈐印 seal 印鑑證明印鑑登記密封郵袋座位安排座位卡座位圖

seal certificate seal registration sealed bag seating arrangement seating card seating chart

西雅圖郵訊報 Seattle Post-Intelligencer 第二委員會（經濟及金融委員會）（聯合國大 Second Committee (Economic and Financial) 會）二等秘書 Second Secretary 秘密會議 secret conference 機要事務辦公室 Secretariat 薦任秘書 Secretary 主任秘書 Secretary General 秘書長 Secretary General 科長部門別減量措施定著類物種種子庫尋求政治庇護自衛自決自治自保半閉海

Section Chief Sectoral emissions reduction approaches sedentary species Seed Vault seek political asylum self-defense self-determination self-government self-preservation semi-enclosed sea

參院農業、營養暨森林 Senate Committee on 委員會 Agriculture

Nutrition

and Forestry

參院撥款委員會 Senate Committee on Appropriations 參院軍事委員會 Senate Committee on Armed Services 參院能源暨天然資源委 Senate Committee on Energy and Natural Resources 員會參院環境暨公共工程委 Senate Committee on Environment and Public Works 員會參院財政委員會 Senate Committee on Finance 參院外交委員會 Senate Committee on Foreign Relations 參院國土安全暨政府事 Senate Committee on Homeland Security and Governmental Affairs 務委員會參院印地安原住民事務 Senate Committee on Indian Affairs 委員會參院程序暨行政委員會 Senate Committee on Rules and Administration 參院預算委員會 Senate Committee on the Budget 參院司法委員會 Senate Committee on the Judiciary 參院退伍軍人事務委員 Senate Committee on Veterans' Affairs 會參院民主黨黨團會議 Senate Democratic Conference 參院民主黨政策委員會 Senate Democratic Policy Committee 參院領袖階層 Senate Leadership 參院共和黨黨團會議 Senate Republican Conference 參院共和黨政策委員會 Senate Republican Policy Committee 參院紀律委員會 Senate Select Committee on Ethics 參院情報委員會 Senate Select Committee on Intelligence 參院老人事務委員會派遣國顧問薦任科員簡任秘書技正服務業抵銷斷交沙布魯克大學

Senate Special Committee on Aging sending state Senior Advisor Senior Officer Senior Secretary Senior Technician service sector set off sever diplomatic relations Sherbrooke University Pole

船舶 ship 武力展示 show of force 瑪賽科學研究會 SIGMA XI 簽訂條約 sign the treaty 簽約國(條約)、簽署國 signatory 簽署國 signatory state 簽字 signature 作待核准之簽署 signature ad referendum 喬治華盛頓大學席格爾 Sigur Center for Asian 中心 Studies 西門菲沙大學星島日報

Simon Fraser University Sing Tao Daily

the Scientific Research Society

GWU

單次入境 single entry （歐盟條約）單一歐洲 Single European Act 法姊妹市 sister cities 國際姐妹市協會 Sister Cities International SCI 姊妹州，姊妹省 sister states 情勢 situation 第六委員會（法律委員 Sixth Committee (Legal) 會）（聯合國大會）斯洛伐克商工總會 Slovak Chamber of Commerce and Industry 斯洛維尼亞國家通訊社 Slovenia News Agency (STA) 斯洛維尼亞民主黨 Slovenian Democratic Party 史梅日報 SME 中小企業 SME (small and medium enterprise) 荷語社會黨國際骨科外傷學會非洲教會歷史學會

Socialistishe Partij Anders Societe Internationale de Chirurgie Orthopedique et de Traumatologie Society for African Church History

環球銀行財務電信協會 Society for Worldwide Interbank Financial Telecommunication 耶穌聖心會 Society of The Sacred Heart of Jesus 晚會 soirée APEC 資深官員會議經 SOM (Senior Offical Meeting) Steering Committee on ECOTECH 濟暨技術合作指導委員 (SCE) 會南美洲科 South American Affairs Section 南亞及綜合業務科 South Asian and General Affairs Section 東南亞鋼鐵學會 South East Asia Iron & Steel Institute 南歐科 South European Affairs Section 南太平洋區域漁業管理 South Pacific Regional Fisheries Management Organisation 組織（SPRFMO）東南亞資訊工業聯盟 Southeast Asia Information Technology Organization 東南亞鐘錶眼鏡同業聯 Southeast Asia Watch and Optical Merchants Associations 誼會東南亞科 Southeast Asian Affairs Section 東南亞土壤工程學會南部非洲關稅聯盟南部非洲發展共同體南方州議會聯合會南部辦事處

主權平等主權豁免主權國家

South-East Asian Society of Soil Engineering Southern African Customs Union (SACU) Southern African Development Community (SADC) Southern Legislative Conference Southern Taiwan Office Ministry of Foreign Affairs Southwestern Taiwan Ministry of Foreign Affairs Office sovereign equality sovereign immunity sovereign state

主權太空物體

sovereignty space object

雲嘉南辦事處

太空飛行器特殊情況外交特使聯合國專門機構

space vehicle special circumstances special diplomatic envoy Specialized Agencies of the United Nations

專門機關 specialized agency 特定風險物質 Specified Risk Material（SRM）文宣撰述科 Speechwriting Section 勢力範圍 sphere of influence 聖路易郵電報 St. Louis Post-Dispatch 聖彼得堡時報 St. Petersburg Time 諮議 Staff Consultant 眾議院外交暨國貿委員 Standing Committee on Foreign Affairs and International Trade of 會 the House of Commons 國宴 state banquet 登記國 state of registry 法院地國 state of the forum 當事國 state party; party 緬甸國家和平暨發展委 State Peace and Development Council，SPDC 員會國賓室 state protocol lounge 國家責任 state responsibilities 國家繼承 state succession; succession of states 國是訪問 state visit 無國籍人士 stateless person 聲明海峽沿岸國現狀國際法院規約法定時效踏實外交跨界魚類直線基線戰略防區戰略武器

statement states bordering strait status quo Statute of the International Court of Justice statutory limitations steadfast diplomacy straddling fish straight baseline strategic areas strategic arms

美中戰略經濟對話 Strategic Economic Dialogue 戰略安全科 Strategic Security Section 亞洲稅務行政及研究組 Study Group on Asian Tax Administration and Research 織 (SGATAR) 主體 subject 征服 subjugation 海底區域 submarine areas 海底電纜及管線 submarine cables and pipelines 代位 subrogation 補貼 subsidy 實質外交繼承

substantive diplomacy succession

繼承國簡易程序高峰會高層會議；高峰會

successor state summary procedure summit summit conference

高層外交超強；超級強國監督補充條款（歐盟）超國家最高法院 (教廷) 停止中止承認永續發展永續使用

summit diplomacy superpower supervision supplementary provision supra-national Supreme Tribunal of the Apostolic Signatura suspension suspension of recognition sustainable development sustainable use

宗主權新加坡臺北工商協會光華雜誌社台灣白皮書

suzerainty Taiwan Business Association in Singapore Taiwan Panorama Magazine Taiwan White Paper

臺灣日本關係協會塔拉哈西民主報關稅關稅壁壘關稅保護關稅條約

Taiwan-Japan Relations Association Tallahassee Democrat tariff tariff barrier/ tariff wall tariff protection tariff treaty

租稅協定稅額抵減免稅茶會技術援助造紙工業技術協會技術合作技術合作科技術團技士

tax convention tax credit tax exemption tea party / reception technical assistance Technical Association of the Pulp and Paper Industry technical cooperation Technical Cooperation Section technical mission Technician

技術移轉電務規劃督考科悼慰電報終止領土完整領土管轄領海領水領土條約全文

technology transfer Telecommunications Section telegram of condolences termination territorial integrity territorial jurisdiction territorial sea territorial waters territory text of treaty

國際地中海型貧血聯盟 Thalassaemia International Federation 航道中線 thalweg

路易斯安那倡導者報 The Advocate 亞洲及南太平洋地區聖 The Asia and South Pacific Federation of Holiness 教會聯盟亞洲基金會 The Asia Foundation 亞斯本研究所 The ASPEN Institute 捷克書商暨出版商協會 The Association of Czech Booksellers and Publishers 亞特蘭大新聞憲政報 The Atlanta Journal-Constitution 大西洋理事會 The Atlantic Council 加拿大大西洋理事會 The Atlantic Council of Canada 卑詩人權聯盟 The B.C. Human Rights Coalition 邁阿密戴德郡商業局 The Beacon Council 伯明罕新聞報 The Birmingham News 英國人文社會科學院 The British Academy 英國文化協會 The British Council 布魯金斯研究院卡加利先鋒報卡加利太陽報加拿大國際發展協會

The Brookings Institution The Calgary Herald The Calgary Sun The Canadian Council for International Cooperation

The Caribbean Community (CARICOM)/ La Comunidad del Caribe(西班牙文) 加勒比海合作發展委員 The Caribbean Development and Cooperation Committee(CDCC)/ 會 El Comité de Desarrollo y Cooperación del Caribe(西班牙文) 卡特中心 The Carter Center 美國天主教大學 The Catholic University of America 加勒比海共同體

國家利益中心 The Center for the National Interest 夏洛特觀察家報 The Charlotte Observer 曼菲斯商情報 The Commercial Appeal 國協生態委員會 The Commonwealth Human Ecology Council 亞洲區基金會及民間組 The Conference of Asian Foundations and Organizati 織議會印尼地方代表議會 The Council of Regional Representatives (DPD) 肯州路城快遞報 The Courier-Journal 奧克拉荷馬人報 The Daily Oklahoman 達拉斯晨報 The Dallas Morning News 愛民頓紀事報 The Edmonton Journal 艾格蒙聯盟 The Egmont Group (EG) 觀察家報 The Examiner 亞洲及大洋洲免疫學會 The Federation of Immunological Societies of Asia and Oceania 菲沙研究機構 The Fraser Institute 甘思維爾太陽報 The Gainsville Sun The George Bush School 德州農工大學布希政府 of Government and Texas A&M University 學院 Public Service 環球郵報 The Globe and Mail 史汀生中心亨利魯斯基金會

The Henry L. Stimson Center The Henry Luce INC.

傳統基金會國會山莊週報檀市星報

Foundation The Heritage Foundation The Hill Times The Honolulu Star-Bulletin

印尼國會 The House of Representatives (DPR) 休士頓論壇 The Houston Forum 國防大學國家戰略研究 The Institute for National National Defense University 所 Strategic Studies 世界政治研究所 The Institute of World Politics 國際傳染疾病研究中心 The International Centre for Infectious Diseases 萊斯大學貝克公共政策 The James A. Baker III Rice University 研究院 Institute for Public Policy The John Goodwin 南美以美大學陶爾政治 Tower Center for Southern Methodist University 研究中心 Political Studies 台澳經貿協會暨澳台經 The Joint Annual Conference of the ROC-Australia and the 貿協會聯合年會 Australia-Taiwan Business Councils 堪薩斯市星報 The Kansas City Star The Keck Center for 克萊蒙學院國際與戰略 International and Claremont McKenna College 研究所 Strategic Studies 諾城新聞守望報 The Knoxville News-Sentinel 路易斯安那李文斯頓新 The Livingston Parish News 聞報曼斯斐基金會 The Maureen and Mike Mansfield Foundation 邁阿密先鋒報 The Miami Herald 維吉尼亞大學米勒公共 The Miller Center of University of Virginia 事務中心 Public Affairs 莫比爾紀事報 The Mobile Register 國家亞洲研究局 The National Bureau of Asian Research (NBR) The National Foundation 開天節(韓國國慶) Korea Day 紐約時報 The New York Times The Norman Paterson 卡爾頓大學諾曼派特森 School of International Carleton University 國際事務學院 Affairs 南北研究所 The North South Institute 俄勒岡人報 The Oregonian 太平洋國際政策協會 The Pacific Council on International Policy 波蘭國際事務研究所 The Polish Inistitute of International Affairs (PISM) 布拉格郵報 The Prague Post 溫哥華省報 The Province 英國王家科學院 The Royal Society 新國家黨 The Saenun Party Korea 救世軍西雅圖時報

The Salvation Army The Seattle Times

國際白銀協會泰國宋干節(潑水節) 春田市新聞領袖報沙士卡通鳳凰星報

The Silver Institute The Songkran Festival The Springfield News - Leader The StarPhoenix

南卡州報密西西比太陽前鋒報天柏論壇報田納西人報

聯合國歐洲總部美國國際開發總署美國和平研究所美台商業協會

The State The Sun Herald The Tampa Tribune The Tennessean The Unified Progressive Korea Party The United Nations Office at Geneva (UNOG) The United States Agency for International Development The United States Institute of Peace The United States-Taiwan Business Council

溫哥華太陽報維多利亞倡導者報白宮北加州世界事務協會

The Vancouver Sun The Victoria Advocate The White House The World Affairs Council of Northern California

統合進步黨

橘郡世界事務協會 The World Affairs Council of Orange County 聖路易世界事務協會 The World Affairs Council of St. Louis 基督教兒童福利基金會 The World Alliance of Christian Children"s Funds 世界聯盟國際崇她社 The Zonta International 戰場 theater of war 第三委員會（社會、人權及文化委員會）（聯 Third Committee (Social Humanitarian and Cultural) 合國大會）三等秘書 Third Secretary 第三國 third state 和平之威脅；威脅和平 threat to peace 經由適當管道 through the proper channels 移(民)出 to emigrate 移(民)入 to immigrate 廢止簽證 to invalidate a visa 呈遞國書 to present credentials 撤銷簽證 to revoke a visa 多倫多市〈安大略省省 Toronto 都〉多倫多市議會 Toronto City Council 多倫多星報 Toronto Star 多倫多太陽報 Toronto Sun 侵權行為 tort 全面裁減核武軍備 total nuclear disarmament 洛杉磯市政論壇 Town Hall Los Angeles 貿易暨投資架構協定貿易投資科

Trade and Investment Framework Agreement （TIFA） Trade and Investment Promotion Section

貿易逆差 trade deficit 大西雅圖貿易發展聯盟 Trade Development Alliance of Greater Seattle 貿易差額 trade gap 貿易自由化 trade liberalization 商標貿易夥伴貿易政策貿易促進授權法案貿易順差貿易量貿易區塊（歐盟）泛歐網絡國際透明組織過境

trade mark trade partner trade policy Trade Promotion Authority (TPA) trade surplus trade volume trading block Trans-European Networks Transfrigoroute International transit passage

過境國 transit state 跨國公司 transnational corporation (TNC) 國際透明組織 Transparency International （歐盟部長理事會）運 Transport Telecommunications and Energy 輸、電信及能源理事會 (議程的) 準備工作 travaux preparatoires 條約 treaty 條約義務 treaty obligations 友好通商條約 treaty of amity and commerce （歐盟條約）阿姆斯特 Treaty of Amsterdam 丹條約（歐盟條約）尼斯條約 Treaty of Nice （歐盟條約）羅馬條約 Treaty of Rome 防止核武器繁衍條約 Treaty on the Non-proliferation of Nuclear Weapons 條約協定及國際法事務 Agreement and International Legal Treaty 科 Affairs Section 聖輪法院 Tribunal of the Roman Rota 三邊 trilateral 三一學院 Trinity College Dublin 多倫多大學和平暨衝突 Trudeau Centre for Peace and Conflict Studies(University of 研究中心 Toronto) 託管領土 trust territory 託管協定 trusteeship agreement 美國商務部 U.S. Department of Commerce 聯邦人事管理局 U.S. Office of Personnel Management 都柏林大學亞洲研究中 UCD Centre for Asian Studies 心最後通牒 ultimatum 越權 ultra vires 聯合國經社理事會 UN Economic and Social Council 聯合國千禧年發展目標 UN Millennium Development Goals (MDGs) 全體一致 unanimity

不當稽延明電電信里斯本商會片面的

undue delay unencrypted message União das Associações de Comerciantes do Distrito de Lisboa unilateral

單方行為片面聲明；單方聲明片面廢止國際山岳聯盟國際網路工會勞工聯盟

unilateral act unilateral declaration unilateral denunciation Union Internationale des Associations d'Alpinisme Union Network International Union of Labor (UP) Union of South American Nations/ Unión de Naciones Suramericanas (UNASUR：西班牙文) Union pour la Démocratie française (UDF) Union pour un Mouvement populaire (UMP)

南美洲聯盟法國民主同盟人民運動聯盟

（歐盟對外事務部以外 Unit 機構）處聖經公會世界聯盟 United Bible Societies 聯合國 United Nations (UN) 聯合國事務科 United Nations Affairs Section 聯合國協會休士頓分會 United Nations Association Houston Chapter 聯合國會西雅圖分會 United Nations Association in Seattle 聯合國兒童基金 United Nations Children's Fund (UNICEF) 聯合國永續發展委員會 United Nations Commission on Sustainable Development (UNCSD) 聯合國外交往來及豁免 United Nations Conference on Diplomatic Intercourse and 會議 Immunities 「聯合國環境與發展會議(UNCED)」(又稱地球 United Nations Conference on Environment and Development 高峰會) 舊金山聯合國國際組織 United Nations Conference on International Organization at San 會議 Francisco 聯合國海洋法會議 United Nations Conference on the Law of the Sea 聯合國貿易暨發展會議 United Nations Conference on Trade and Development (UNCTAD) 聯合國反貪腐公約 United Nations Convention against Corruption 聯合國國際貨物銷售合 United Nations Convention on Contracts for the International Sale 同公約 of Goods 聯合國關於調解所產生 United Nations Convention on International Settlement Agreement 的國際和解協議公約 Resulting from Mediation (新加坡調解公約) 聯合國消除一切形式種 United Nations Declaration on the Elimination of All Forms of 族歧視宣言 Racial Discrimination 聯合國開發總署 United Nations Development Programme (UNDP) 聯合國教科文組織（聯 United Nations Scientific and Cultural Organization 合國專門機構） Educational (UNESCO) 聯合國環境規劃署 United Nations Environment Programme (UNEP) 聯合國氣變化綱要公約

United Nations Framework Convention on Climate Change (UNFCCC)

聯合國人居署聯合國駐拉國代表處聯合國工業發展組織（聯合國專門機構）

United Nations Human Settlements Programme (UN-HABITAT) United Nations in Latvia United Nations Industrial Development Organization (UNIDO)

聯合國「千禧年發展目 United Nations Millenium Development Goals (MDGs) 標」聯合國毒品犯罪辦公室 United Nations Office on Drugs and Crime 聯合國人口基金 United Nations Population Fund (UNFPA) 聯合國安全理事會 United Nations Security Council 國家的合併和分離 uniting and separation of states 世界人權宣言 Universal Declaration of Human Rights 普遍和平 universal peace 萬國郵政聯盟（聯合國 Universal Postal Union (UPU) 專門機構）亞太大學交流會亞伯達大學卑詩大學布拉格經濟大學

University Mobility in Asia and the Pacific University of Alberta University of British Columbia (UBC) University of Economics Prague

貴湖大學緬尼托巴大學渥太華大學魁北克大學多倫多大學滑鐵盧大學

University of Guelph University of Manitoba University of Ottawa University of Quebec University of Toronto University of Waterloo

西安大略大學溫莎大學溫尼伯大學美國學術合作科美國經貿事務科美國政治事務科美國地方事務科使用武力保持占有主義維爾谷基金會

University of Western Ontario University of Windsor University of Winnipeg US Academic Cooperation Section US Economic Affairs Section US Political Affairs Section US State and Local Affairs Section use of force uti possidetis Vail Valley Foundation

生效(條約) valid 有效期限 validity 簽證效期 validity of the visa 溫哥華市 Vancouver 大溫地區廿四小時新聞 Vancouver 24 Hours 報口頭協定 verbal agreement 逐字紀錄 verbatim record 查證簽字及鈐印 verify the signature and seal 綠黨 Verts 否決否決權

veto veto power

活路外交副領事副總領事常務次長

viable diplomacy Vice Consul Vice Consul General Vice Minister

世界衛生大會副主席 Vice Presidents of the World Health Assembly(WHA) 維也納保護臭氧層公約 Vienna Convention for the Protection of the Ozone Layer 維也納外交關係公約 Vienna Convention on Diplomatic Relations 關於國家條約繼承維也 Vienna Convention on Succession of States in Respect of Treaties 納公約不可抗力 vis major; force majeure 簽證 visa 信用卡國際組織 Visa International 免簽證入境 visa-exempt entry 臨檢 visit and search 停留簽證 visitor visa 視覺或聽覺之停船信號 visual or auditory signal to stop 佛拉芒區塊 Vlaams Blok 荷語自由黨 Vlaams Liberalen en Democraten 無效自願遣返志工航行拋棄；棄權；棄權書華爾街日報

void voluntary repatriation volunteer voyage waiver Wall Street Journal

戰爭罪；戰罪 war crime 戰犯 war criminal 華沙(空運)公約 Warsaw Convention 華盛頓國際貿易協會 Washington Council on International Trade 蘭德公司華府辦事處 Washington Office RAND 華盛頓州會議暨貿易中 Washington State Convention and Trade Center 心清淨亞洲 Waste Not Asia 守望塔聖經手冊公會 Watch Tower Bible and Tract Society of Pennsylvania 分水嶺 watershed 哥倫比亞大學東亞研究 Weatherhead East Asian Columbia University 所 Institute 世界狼犬聯盟 Welt-Union der Vereine Fur Deutsche Schaferhunde West African Economic and Monetary Union (UEMOA) ；Union 西部非洲經濟貨幣聯盟 Économique et Monétaire Ouest-Africaine (UEMOA：法文) 西非及中非科 West and Central African Affairs Section 西歐科 West European Affairs Section 中西太平洋漁業委員會 Western and Central Pacific Fisheries Commission（WCPFC）西太平洋骨科醫學會 Western Pacific Orthopedic Association 西敏寺民主基金會 Westminster Foundation for Democracy 華頓計量經濟預測協會 Wharton Econometric Forecasting Associates 援外政策白皮書 White Paper on Foreign Aid Policy

燕尾服 white tie/tail coat/swallow tail 白馬市(育空特區省都) Whitehorse 世界衛生組織合作中心 WHO Collaborating Centres (WHOCC) 世界衛生組織菸草控制 WHO Framework Convention on Tobacco Control (FCTC) 框架公約西太平洋區署（WHO） WHO Regional Office for the Western Pacific (WPRO) 故意的不良行為 willful misconduct 溫尼伯市〈加拿大緬尼 Winnipeg 托巴省省都〉雙贏政策 win-win policy 持有有效簽證 with a valid visa 退出 withdrawal （歐盟部長理事會）工 Working party 作小組世界藝術文化學苑世界事務協會塔可瑪世界事務協會全美世界事務協會

World Academy of Arts and Culture World Affairs Council World Affairs Council Tacoma World Affairs Councils of America

世界長老教會聯盟 World Alliance of Reformed Churches 基督教青年會世界協會 World Alliance of Young Men`s Christian Associatio 世界水產學會 World Aquaculture Society 世界回教青年會 World Assembly of Muslim Youth 嬰兒心理衛生學會 World Association for Infant Mental Health 世界社會精神醫學會 World Association for Social Psychiatry WASP 世界女童軍協會 World Association of Girl Guides and Girl Scouts 世界工業技術研究組織 World Association of Industrial and Technological Research 協會 Organizations(WAITRO) 世界女企業家協會 World Association of Women Entrepreneurs 世界女記者及作家協會 World Association of Women Journalists and Writers 世界銀行集團（聯合國 World Bank Group (WB) 專門機構）世界自然憲章 World Charter for Nature 世界華人福音會 World Chinese Christian Conference 世界生產力科學同盟 World Confederation of Productivity Science 世界比較教育學會聯合 World Conference of Comparative Education Societie 會世界市長會議 World Conference of Mayors 國際醫療資訊科學會議 World Conference on Medical Information 世界家庭醫師組織 World Congress of Family Doctors 世界自然保育聯盟 World Conservation Union 世界造口治療師協會 World Council of Enterostomal Therapists 世界關務組織 World Customs Organization (WCO) 世界經濟論壇 World Economic Forum (WEF) 世界自願結紮組織聯盟 World Federation of Association for Voluntary Sterilization 世界神經學聯盟 World Federation of Neurology

世界神經外科學會聯盟 World Federation of Neurosurgical Societies 職能治療世界聯盟 World Federation of Occupational Therapists 世界麻醉師學會聯盟 World Federation of Societies of Anesthesiologists 世界糧食計畫署（聯合 World Food Programme (WFP) 國）世界衛生大會 World Health Assembly（WHA）世界衛生組織（聯合國 World Health Organization (WHO) 專門機構）世界智慧財產權組織 World Intellectual Property Organization (WIPO) （聯合國專門機構）世界日報 World Journal 國際娛樂協會 World Leisure and Recreation Association 世界救生總會 World Life Saving 世界氣象組織（聯合國 World Meteorological Organization (WMO) 專門機構）世界回教大會 World Muslim Congress World Organisation for Animal Health (OIE，源自法文舊名 Office 世界動物衛生組織 International des Epizooties) 世界工業及交通安全組 World Safety Organization 織世界半導體委員會 World Semiconductor Council 世界半導體理事會 World Semiconductor Council（WSC）世界小動物獸醫師協會 World Small Animal Veterinary Association 世界資訊社會高峰會 World Summit on the Information Society (WSIS) （聯合國）世界永續農業協會 World Sustainable Agriculture Association 國際電訊港協會 World Teleport Association 世界旅遊組織（聯合國 World Tourism Organization (UNWTO) 專門機構）聖路易國際貿易中心 World Trade Center St. Louis 世界貿易中心聯盟 World Trade Centers Association 世界鰹鮪圍網組織 World Tuna Purse Seine Organization 世界圍網組織 World Tuna Purseseine Organization 世界天主教哲學學會聯 World Union of Catholic Philosophical Societies 盟世界獸醫學會 World Veterinary Association 世界水資源協會 World Water Council 世界骨質疏鬆病人協會 Worldwide Osteoporosis Patients Societies 書面程序 written proceedings 不當行為 wrongful act 貿易組織科 WTO and Related Organizations Section 黃刀市(加拿大西北特 Yellowknife 區省都) 約克大學 York University 約克大學亞洲研究中心 York University Centre for Asian Research (YCAR) 外交替代役 Youth Overseas Service

育空特區零和遊戲

Yukon Territories zero-sum game

生物化學和生物物理相關名詞 • acetaldehyde，乙醛，CH3CHO。 • acetate，乙酸鹽，醋酸鹽。 • • • • • •

• • • • • •

•

ACE, affinity capillary electrophoresis acetoacetate，乙醯乙酸鹽。 acetone，丙酮，(CH3)CO。 actin，肌動蛋白，協助運動有關的蛋白。 adaptation，適應，生物為了生存而調整自身的構造和機能，以適合所棲息的環境，這種現象稱為適應。 adenine，腺嘌呤，1H-Purin-6-amine 或 6-aminopurine，是嘌呤的衍生物，分子式為 C5H3N4(NH2)，分子量為 135.14 amu，220℃昇華，360~365℃分解。腺嘌呤是組成 DNA 的四種鹼基之一，符號是 A，和胸腺嘧啶 (thymine，T)形成互補的鹼基配對。 adenylate cyclase，腺核苷環合酶。 ADH, alcohol dehydrogenase ADP (adenosine 5'-diphosphate)，腺苷 5'-雙磷酸，

aerobes，有氧生物。必須利用氧進行呼吸作用，分解有機物，以獲得能量的生物。 aerobic respiration，有氧呼吸。 alanine，丙胺酸，2-aminopropanoic acid，或 α-aminopropanoic acid，組成蛋白質的 20 種胺基酸之一，符號是 Ala 或 A。具非極性，具疏水性。分子式為 C3H7NO2，CH3-CH(NH2)-COOH ，即側鏈 R=CH3，分子量

為 89.09 amu，200℃昇華，264~268℃分解。丙胺酸的特色和功能是：1.協助腦下垂體發揮正常功能，刺激生長激素。2.清除體內毒素。3.協助傷口復元。4.消耗脂肪。5.穩定細胞構造。6.保持 DNA 完整性。天然來源：糙米、燕麥、芝麻、稻子豆、爆米花、葵花子、巧克力、堅果、葡萄乾、全麥食品、殼類。 α-helix，α 螺旋。蛋白質的二級結構，由胜肽鍵中 C=O 和 N-H 形成氫鍵，形成穩定的螺旋狀結構。L胺基酸都是右旋的(手握掌時，順指尖的方向)，一般球蛋白中的 α 螺旋約含 10-20 個的胺基酸，長度約 10-30Å。

•

albumin，白蛋白，蛋白中的白色部分。

•

AMEL, amelogenin amino acid，胺基酸，胺基酸是蛋白質的主要結構，有些是人類成長、發育和營養的必需品。自然界中存在的胺基酸有 50 種以上，而存在於蛋白質中的只有 22 種，其中有 8 種是必需胺基酸，在所有的胺基酸中，凡僅存於食物中，而身體不能自行製造者，稱為必需胺基酸，假使有任何一種必需胺基酸含量過低或缺乏，則所有的胺基酸效果都會降低；因此，由食物或其他來源補充是很重要的。組成蛋白質的重要胺基酸有 20 種：色胺酸、纈胺酸、異白胺酸、羥丁胺酸、離胺酸、苯丙胺酸、白胺酸、甲硫胺酸、組胺酸、甘胺酸、麩胺酸、氫氧基脯胺酸、丙胺酸、絲胺酸、氫氧基麩胺酸、胱胺酸、脯胺酸、天門冬酸、瓜胺酸、精胺酸。

•

• • • • • • • • • •

amol, attomole AMP (adenosine 5'-monophosphate)，腺苷 5'-磷酸，

anabolism，合成作用，生物體的細胞不斷吸收外來物質以組成新的物質和建造細胞質的過程，稱為合成作用。 anomeric carbon，異位性碳原子，在核糖和葡萄糖的第一個碳原子及果糖的第二個碳原子稱為異位性碳原子。 anomers，異位異構物，異位碳原子上立體構造的差異所形成的 α 和 β 型異構物，例如：α-D-吡喃葡萄糖和 β-D吡喃葡萄糖。 antioxidant，抗氧化劑，可協助細胞對抗自由基的物質，例如維生素 C、E 和 A。

APA, 3-aminopicolinic acid APCI, atmospheric pressure chemical ionization API, atmospheric pressure ionization archaebacteria，古生菌，可在高溫、高鹽及缺氧環境下生長的細菌，在顯微鏡下的外表和一般無太大區別，但它的核糖體 RNA 和真核細胞或原核細胞有很大的不同。

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arginine，(魚)精胺酸，1-amino-4-guanidinovaleric acid，組成蛋白質的 20 種胺基酸之一，符號是 Arg 或 R。分子式為 C6H14N4O2，HN=C(NH2)-NH-(CH2)3-CH(NH2)-COOH，即側鏈 R=HN=C(NH2)-NH-(CH2)3-，分子量為 174.20 amu，~244℃分解。 (L-)asparagine，L-天門冬醯胺酸，α-aminosuccinamic acid，組成蛋白質的 20 種胺基酸之一，符號是 Asn 或 N。

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分子式為 C4H8N2O3，H2N-CO-CH2-CH(NH2)-COOH，即側鏈 R=H2N-CO-CH2-，分子量為 132.12 amu，熔點 234~235℃。 aspartame，阿斯巴甜。阿斯巴甜是天門冬胺酸和苯丙胺酸衍生而成的二肽，是一種代糖，熱量低，甜度約蔗糖 200 倍以上。 aspartic acid，天門冬胺酸，α-aminosuccinic acid，組成蛋白質的 20 種胺基酸之一，符號是 Asp 或 D。分子式為 C4H7NO4，HOOC-CH2-CH(NH2)-COOH，即側鏈 R=HOOC-CH2-，分子量為 133.10 amu，熔點 270~271 ℃。天門冬胺酸的特色和功能是：1.協助體內胺基酸的分佈。 2.保護中樞神經系統。3.與個人活力、耐力有關。 ATP (adenosine 5'-triphosphate)，腺苷 5'-三磷酸，細胞中主要的能量攜帶者。

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ATT, 6-aza-2-thiothymine

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ATTR, transthyretin (TTR) amyloidosis autogenesis，自然發生說。希臘哲學家亞李斯多德(Aristotle, 384-322 B.C.)相信所有生物都是自然生成的。 autotroph，自營生物，異營生物經過演化後，可利用無機物合成有機分子，作為自身的能源，這種生物稱為自營生物。

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AZT (3'-azidideoxythymine)，一種含五碳糖及胸腺嘧啶的分子，用來治療 AIDS (acquired immune deficiency syndrome)的重要藥物。

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B BAC, bioaffinity characterization bacilli，桿菌，一種桿形的原核生物細菌。 bacteriorhodopsin，細菌視紫素。

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β-carotene，β 胡蘿蔔素。 bend，轉折，蛋白質二級結構的轉折，可以(1)轉換胜肽鏈的方向，(2)連接較規律的二級結構(如 α 螺旋和 β 摺頁)。 biogenesis，生源論。義大利生物學家雷迪(Francesco Redi, 1626-1697)認為生物都是自上代的生物生殖而來，不會自然發生。 biosphere，生物圈。地球上所有生物所形成的機能單位構成生物圈。 biotin，生物素。一種輔酶。 bp, base pair bryophyta，苔蘚植物。

BSA, bovine serum albumin β-sheet，β 摺頁。蛋白質的二級結構，由胜肽鍵中 C=O 和 N-H 形成氫鍵，形成穩定的直線形結構。若兩條胜肽鍵的方向相同，稱為平行(parallel)摺頁，若兩條胜肽鍵的方向相反，稱為反平行(anti-parallel)摺頁，蛋白質分子中以反平行摺頁較常見。

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C CAD, caomputer-assisted design; computed-aided drafting capsule，膜莢。 carbohydrate，醣類，又稱碳水化合物，通常可分為單糖(如核糖、去氧核糖、葡萄糖、果糖、半乳糖)、雙糖 (如麥芽糖、蔗糖、乳糖)和多糖(如澱粉、肝糖、纖維素)。 catabolism，分解作用，生物體的細胞不斷分解物質，以供生活上的需要的過程，稱為分解作用。

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CCD, charged-coupled device

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CCSD, complex carbohydrate structure database CD, charge detection; circular dichroism

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CE, capillary electrophoresis; charge exchange CEC, capillary electrochromatagraphy cell，細胞 cell membrane，細胞膜，是蛋白質和脂質的複合體，細胞膜包圍細胞質(cytoplasm)，具控制物質進出細胞的

功能。真核細胞的細胞膜位於細胞的表面，其主要成分是脂質(lipid)、蛋白質和少量醣類。其結構以脂質為基質，蛋白質鑲崁其中，有些蛋白質尚有醣類附著。細胞膜控制物質進出細胞，H2O、O2、CO2 等小分子可自由進出，蛋白質之類的大分子則不易通過細胞膜。 cell wall，細胞壁，包圍在細胞的外部，由一種多醣類的纖維素胜肽聚葡萄糖(peptidoglycan)組成，具保護功能。植物細胞的細胞壁(cell wall)，在細胞膜的外部，由纖維素組成，具支持和保護細胞的功能。 cellulose，纖維素，由百千個葡萄糖單體分子聚合成的多醣類巨分子。 CEM, channel electron multiplier centriole，中心粒，有兩個呈圓柱狀，由微小管組成，位於細胞核附近。當細胞分裂時，中心粒也會複製成兩對，各對向細胞的兩極移動，並形成有絲分裂的紡綞體。 ceramide，神經醯胺。

CF, continuous flow; cystic fibrosis CGE, capillary gel electrophoresis α-CHCA, α-cyano-4-hydroxycinnamic acid chemical evolution，化學演化說，認為地球演化過程中，地面的化學成分能自原始狀態變成小的有機分子，

再發展出有機物，最後再出現原始細胞。也稱為有機演化說。 chlorophyll，葉綠素，一種有機金屬化合物，含有紫質環和配位的鎂(Mg)原子，存在於綠色植物中，接受光進行光合作用。 chloroplast，葉綠體，是植物細胞進行光合作用的場所，含有葉綠素(chlorophyll)，可吸收光能，將之轉為化學能。葉綠體也含有 DNA 和核糖體，可合成少量自身所需的蛋白質。 chromatagraphy，色層分析術。

chromatin，染色質，真核細胞中的核蛋白複合體，可稱為去氧核糖核蛋白，染色質是由蛋白質和 DNA 組成。在未分裂的細胞中，細胞核大部分容易被染色，這種被染色的物質稱為染色質。當細胞分裂時，染色質凝聚成稠密的棒形 chromosome，染色體。是 DNA 和蛋白質組成具功能性的單元。染色體是由顆粒狀的蛋白質和 DNA 組成的核體所聚合而成，這些核體藉 DNA 的纏繞與連結，緊密凝聚而成染色體。果蠅細胞有 8 條染色體，人類的細胞每個有 46 條染色體，每個細胞內 DNA 的總長度約 1~2m，安置於直徑 0.5μm 的細胞核內。 chymotrypsin，糜蛋白酶。 CI, chemical ionization CID, collision-induced dissociation CIEF, capillary isoelectric focusing CLND, chemiluminescent nitrogen detector CNBr, cyanogen bromide cocci，球菌，一種球形的原核生物細菌。

CoA, coenzyme A coenzyme，輔酶。構成酵素的一部分，協助酵素進行代謝作用。 collagen，膠原蛋白。一種纖維狀的蛋白質，主要存於頭髮、骨骼、筋等組織中。膠原蛋白的一級結構常含 Pro-Gly-X 或 Hyp-Gly-X，其中 Pro = proline (脯胺酸)，Gly = glycine (甘胺酸)，Hyp = 5-hydroxy proline， X= 任何一種胺基酸。 conjugated protein，複合蛋白質，由蛋白質和非胺基酸分子結合而成的物質，例如醣蛋白(蛋白質和醣類形成醣蛋白)、核蛋白(蛋白質和核酸形成核蛋白)、鐵蛋白(蛋白質和鐵形成鐵蛋白)。 CREMS, charge reduction electrospray mass spectrometry CRF, charge-remote fragmentation

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CRM, charge residue model chordata，脊索動物。 chromoplast，雜色體。存在於植物與藻類的花、果實和葉中的細胞內的色素體可轉變為雜色體(chromoplast)，含有多種色素。

CrPV, cricket paralysis virus CSF, cerebrospinal fluid CSP, calf spleen phosphodiesterase CTL, cytotoxic T lymphocytes CX, charge exchange cyanobacteria，藍綠藻(藍綠菌) cysteine，半胱胺酸，20 種重要胺基酸之一，符號是 Cys 或 C。半胱胺酸的特色和功能是：1.食物中硫的主要來源，為強力的抗氧化劑，可使自由基不活化。2.抑制具毒性的化學物質，去除體內毒素。3.加速復原療程。4.增加對疾病的抵抗力。5.幫助頭髮、皮膚和指甲的生長。6.合成谷胱甘?(glutathinoe)以中和環境污染，包括香煙。天然來源：1.乳製品、肉類、蛋類、高蛋白殼類。2.將半胱胺酸：維他命 C 以 3：2 的比例一起服用時，可預防腎結石和膽結石之形成。 cytoplasm，細胞質，呈膠狀，是細胞進行化學反應的部位。介於細胞膜和細胞核之間的原生質(protoplasm)，動物細胞的細胞質由 a.膠態基質(由許多不同的物質溶於水中而組成，是細胞進行代謝作用的場所)和 b.多種胞器 (包括 i 內質網，ii 粒線體，iii 高基氏體，iv 溶體，v 中心粒，vi 微粒體)構成。植物細胞的結構類似動物細胞，此外尚有細胞壁、液胞(vacuole)和葉綠體(chloroplast)等構造。植物細胞之間尚有原生質絲 (plasmodesma)。 cytoplasmic streaming，細胞質流，有些植物的細胞內物質常會流動，這種現象稱為細胞質流。 cytosine，胞嘧啶，4-amino-2(1H)-pyrimidinone 或 4-amino-2-pyrimidinol，或 4-amino-2-hydroxypyrimidine，是嘧啶的衍生物，分子式為 C4H5N3O，分子量為 111.10 amu，320~325℃分解。胞嘧啶是組成 DNA 的四種鹼基之一，符號是 C，和鳥糞嘌呤(guanine，G)形成互補的鹼基配對。

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cytoskeleton，含蛋白質的細胞骨架。細胞骨架有三種形態：(1)微管(microtubules)，直徑約 22nm，由微管蛋白(tubulin)組成，(2)微絲(microfilaments)，直徑約 6nm，由肌動蛋白(actin)組成，(3)中間絲(intermediate filaments)，直徑約 7~11nm。

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CZE, capillary-zone electrophresis D Da, dalton DCTA, trans-1,2-diaminocyclohexane-N,N,N',N'-tetracetic acid DDI (2', 3'-dideoxyinosine)，一種含五碳糖及類似鳥糞嘌呤的分子，和 AZT 一樣，用來治療 AIDS (acqired immune deficiency syndrome)的重要藥物。 denaturation，變性。蛋白質的喪失自然構形，常因二級和三級結構遭破壞，但一級結構仍維持原樣。

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DHB, 2,5-dihydroxybenzoic acid DIOS, desorption/ionization on silicone dipeptide，雙(二)胜。由兩個胺基酸以胜肽鍵連成的二元體。 DNA，deoxyribonucleic acid，去氧核糖核酸，是構成染色體的主要成分物質，狀似纖細且捲曲的纖維，攜帶 (儲存)細胞遺傳的信息。DNA 由(1)dAMP(去氧腺核苷 5'-單磷酸)，(2)dGMP(去氧鳥糞核苷 5'-單磷酸)， (3)dCMP(去氧胞核苷 5'-單磷酸)，和(4)dTMP(去氧胸腺核苷 5'-單磷酸)等四種單體組成，人體染色體中每一格 DNA 分子至少含有上百萬個核苷酸。DNA 經由轉錄作用(transcription)可形成 RNA，包括傳訊 RNA(mRNA) 轉送 RNA(tRNA)和核糖體 RNA(rRNA)。這些 RNA 在細胞核內形成後，運送至細胞質中參與蛋白質的合成。 disaccharide，雙醣，由兩個單糖藉脫水作用而合成的醣類，含麥芽糖(兩個葡萄糖分子)、乳糖(如一個葡萄糖葡萄糖分子和一個半乳糖分子組合而成)。

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domain，結構域。蛋白質分子中的某個區域，大約含有 50~400 個胺基酸的獨立結構，具有某種生物功能。

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DTE, dithioerythritol

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DTT, dithiothreitol E ECD, electron-capture dissociation ECF, extracellular fluid ecosystem，生態系。群集和無機環境構成生態系。 electrolyte，電解質，具有導電作用的離子。 electrophoresis，電泳分析術。

ELISA, enzyme-linked immunoassay endo H, endo-β-N-acetyl-glucosaminidase H endoplasmic reticulum，內質網，散布於細胞質中，由膜構成的網狀構造，常與細胞膜和核膜相連，具協助運輸物質的功能，含特殊酵素，進行代謝作用。內質網上常附著細小的核糖體(ribosome，由 RNA 和蛋白質組成，是細胞合成蛋白質的地方)。 enzyme，酵素。 epihephrine，腎上腺素。

esterification，酯化反應，酸和醇進行脫水反應形成酯類化合物。 eukaryotes，真核細胞，直徑大約 10~100μm，外層被細胞膜包圍著，細胞內有明顯的細胞核存在，其遺傳物質 DNA 包在核膜內，較大且複雜，多數的動物和植物的細胞均為真核細胞。所有真核細胞皆有(1)細胞核， (2)內質網(內含核糖體)，(3)高基氏體，和(4)粒線體。動物細胞尚有溶酶體和過氧化酶體，植物細胞有葉綠

體和乙醛循環體。植物細胞除細胞膜外尚有細胞壁。 E. coli，大腸桿菌，最大的原核生物細菌，外形為桿狀，大小約 2.95μm x 0.64μm，重量 2 x 10-12 g，體積 0.88μm3。細胞內約有 4000~6000 個不同物質，其中 3000 個為蛋白質。大腸桿菌所含的 DNA 分子量約 2.5 x 109 kDa，含 4.7 x 106 鹼基對，長度大約 1.4 mm。 extron，表現序列，真核生物基因中，可轉譯出蛋白質的部分，大約含 120~150 核苷酸(nucleotides)，所對應蛋白質的長度約含 40~50 個胺基酸。 F fibrous protein，纖維蛋白。 flagella，鞭毛，細菌表面會使細胞移動的小器官。 fmol, femtomole folic acid，葉酸。一種輔酶。 frutose，果糖。分子式為 C6H12O6，分子量為 180.16 amu，103~105℃分解。 FSOT, fused-silica open tubular furanose，砆喃糖。 G genetic code，遺傳密碼，每種生物的 DNA 的含氮鹼基的順序都不同，這不同的順序即成為遺傳密碼。 genome，基因組，細胞中所有遺傳訊息的部分。 galactose，半乳糖。也稱為 cerebrose 或 brain sugar，分子式為 C6H12O6，分子量為 180.16 amu，熔點為 167 ℃。 GalNAc, N-acetylglucosamine GHRF, growth-hormone-releasing factor GLP, glycerophosphatidic acid globular protein，球蛋白(球狀蛋白質)。 glucose，葡萄糖。分子式為 C6H12O6，分子量為 180.16 amu。 glucose oxidase，葡萄糖氧化酶。細菌中和葡萄糖代謝有關的酵素。 glutamine，麩醯胺酸。2-aminoglutaramic acid，組成蛋白質的 20 種胺基酸之一，符號是 Gln 或 Q。分子式為

C5H10N2O3，H2N-CO-(CH2)2-CH(NH2)-COOH，即側鏈 R=H2N-CO-(CH2)2，分子量為 146.15 amu，185~186 ℃分解。

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glutamic acid，麩胺酸，glutaminic acid 或 2-aminopentanedioic acid 或 α-aminoglutaric acid，組成蛋白質的 20 種胺基酸之一，符號是 Glu 或 E。分子式為 C5H9NO4，HOOC-(CH2)2-CH(NH2)-COOH，即側鏈 R=HOOC-(CH2)2-，分子量為 147.13 amu，247~249℃分解。麩胺酸的特色和功能是：1.大腦的燃料來源，是少數能進入腦部，參與大腦化學反應的物質之一。2.要使腦部發揮正常功能，必需提供所需的麩胺酸來保

持神經系統的健康。3.幫助糖尿病人血糖控制。4.幫助消化性潰瘍的復原。 glutathione，麩胱甘肽，一種三胜，由 (1)麩胺酸，(2)半胱胺酸，(3)甘胺酸以兩個胜肽鍵連成的三元體分子，在細胞內調控氧化還原反應，並會破壞有害的自由基。 gluten，麩質。 glycerol，甘油。由三個分子的脂肪酸組成的分子 glycine，甘胺酸，glutaminic acid 或 2-aminopentanedioic acid 或 α-aminoglutaric acid，組成蛋白質的 20 種胺基酸之一，符號是 Gly 或 G。分子式為 C2H5NO2，H-CH(NH2)-COOH，即側鏈 R=H，分子量為 75.07 amu， ~233℃分解。甘胺酸能促進鐵的吸收。鐵是血紅素 ( Hemoglobin ) 和肌紅蛋白 ( Myoglobin ) 的成分，而此二者在身體裏是運輸氧氣和貯存氧氣的重要物質，若缺少則體內生化上的氧合作用( Oxygenation ) 將受到嚴重的影響。鐵亦是粒腺體 ( Mitochondrial ) 上一些 ( Enzyme ) 的成分或輔因子，在身體代謝養分，產生能量的過程中，負有重要任務。動物製造體細胞蛋白質時，需要嘌呤 ( Purines )，而鐵質則是合成嘌呤 ( Purines ) 的必需物質，因此缺乏鐵質時，生長將受阻，嚴重時更產生小血球及低色素性貧血 ( Microcytic hypochromic anemia )。甘胺酸的特色和功能是：1.胺基酸中構造最簡單者。2.使神經系統、皮膚和肌肉組織發揮正常功能之必要元素。

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glycogen，肝醣。一種多醣聚分子用來儲存葡萄糖能量，存在於動物的肝臟細胞及肌肉細胞中。 glycolipid，醣脂。磷脂分子中含有膽固醇或與醣類合成的分子，是細胞膜的成分之一。 glycosphingolipid，糖鞘磷脂。 Golgi body，高基氏體，由數個膜狀扁平的小胞體組成，含特殊的酵素系統，具有合成及貯存分泌物(如纖維素)、消化酵素和激素等的功能。 gonuim，盤澡，含有 4、8 或 16 個細胞，細胞的鞭毛各自擺動，朝同一方向，可推動群體在水中行進。

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gout，痛風。

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GPS, gylcerophosphatidic acid GPC, gylcerophosphocholine; gel-pereation chromatography GPE, gylcerophosphoethano;amine GPI, gylcerophosphoinoositol GPS, gylcerophosphoserine grana，葉綠餅。許多扁平的葉綠囊緊密堆疊形成葉綠餅。圍繞在葉綠餅周圍的液態物質，稱為基質(stroma) 葉綠餅之間有囊狀膜相連。

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GSL, gylcosphingolipid guanine，鳥糞嘌呤，2-amino-1,7-dihydro-6H-purin-6-one 或 2-aminohypoxanthine，是嘌呤的衍生物，分子式為 C5H5N5O，分子量為 151.13 amu，~360℃分解。鳥糞嘌呤是組成 DNA 的四種鹼基之一，符號是 G，和胞嘧啶(cytosine，C)形成互補的鹼基配對。

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H HABA, 2-(4-hydroxyphenylazo)benzoic acid HBsAg, hepatitis B surface antigen HBV, heptatits B virus HEL, hen egg lysozyme heme，血質，一種有機金屬化合物，含有紫質環和配位的正二價的鐵(Fe2+)原子，存在於運送氧分子的蛋白質血紅素和肌紅素中，在呼吸鏈中蛋白質成分的細胞色素 C 及氧化氫酶中也含有血質。 hemoglobin，血紅素。脊椎動物體內，攜帶氧氣的主要蛋白質分子。由兩個 α 型和兩個 β 型次單元所組成的四聚體，常用 α2β2 來表示它的結構。α 型型次單元由 141 個胺基酸組成，而 β 型次單元由 146 個胺基酸組成。每個次單元都含一個血質，可和一個氧分子作用，因此一個血紅素分子可攜帶四個氧分子。

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heptose，七碳醣。 heterotroph，異營生物，可自外界吸收小型有機分子作為食物的原始細胞。 heteropolymer，非均質聚合物，以蛋白質為例，它是由許多不同的胺基酸以醯胺鍵連結的聚合物，其不同的胺基酸的結構和特性都有差異，這類具分子稱為均質聚合物。 heteropolysaccharide，異多醣，由兩種或多種單糖聚合成的多糖。 hexose，六碳醣。

HGP, human genome project histidine，組(織)胺酸，α-amino-4(or5)-imidazolepropionic acid 或 glyoxaline-5-alanine，組成蛋白質的 20 種胺基酸之一，符號是 His 或 H。分子式為 C6H9N3O2，NH-CH=N-CH=C-CH2-CH(NH2)-COOH，即側鏈 R=NH-CH=N-CH=C-CH2-，分子量為 155.16 amu，~287℃分解。

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HIV, human immunodeficiency virus homopolymer，均質聚合物，對多醣類(例如澱粉或纖維素)而言，它是由許多糖分子單體組成，其單體的結構和特性是一致的，這類具分子稱為均質聚合物。

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HPA, 3-hydroxypicolinic acid

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HPLC, high-performance liquid chromatography hydrophilic，親水性的。 hydrophobic，疏水性的。 hypertonic solution，高張溶液或高滲透壓溶液。細胞外溶液的濃度高於細胞內物質的滲透壓時，這時細胞外

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溶液稱為高張溶液或高滲透壓溶液。例如人類紅血球置於 1.3%氯化鈉溶液(高張溶液或高滲透壓溶液)中，紅血球會萎縮。 hypotonic solution，低張溶液或低滲透壓溶液。細胞外溶液的濃度低於細胞內物質的滲透壓時，這時細胞外溶液稱為低張溶液或低滲透壓溶液。例如人類紅血球置於 0.3%氯化鈉溶液(低張溶液或低滲透壓溶液)中，溶液的水分不斷進入紅血球，紅血球會一直膨脹以致破裂。

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IAE, immunoaffinity extraction IMAC, immobilized metal ion affinity chromatography immune，免疫。

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IMS, ion mobility spectrometry intron，插入序列，真核生物基因中，不會轉譯出蛋白質的部分，大約含 50~20000 核苷酸(nucleotides)。至今科學家尚不知為何會存在"似乎沒有用的"introns 的原因。 invertebrates，無脊椎動物。 isoenzyme，同功酶。 isoleucine，異白胺酸，2-amino-3-methylvaleric acid，或 α-amino-β-methylvaleric acid，組成蛋白質的 20 種胺基酸之一，符號是 Ile 或 I。具非極性，具疏水性。分子式為 C6H13NO2，CH3-CH2-CH(CH3)-CH(NH2)-COOH，即側鏈 R=CH(CH3)-CH2-CH3，分子量為 137.17 amu，145~148℃昇華，293~295℃分解。異白胺酸的特色和功能是：1.為必需胺基酸。2.血紅素形成之必須物質。 isotonic solution，等張溶液或等滲透壓溶液。細胞內物質的滲透壓與細胞外溶液相等時，這時細胞外溶液稱為等張溶液或等滲透壓溶液。例如人類紅血球置於 0.9%氯化鈉溶液(等張溶液或等滲透壓溶液)中不會萎縮也不會膨脹。 J K KDO, 2-keto-3-deoxymannooctulosonic acid keratin，角蛋白。 L lactase，乳糖酶。 lactone，內酯。

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lactose，乳糖。分子式為 C12H22O11， lactate，乳酸。 LAP, leucyl aminopeptidase leucine，白胺酸，2-amino-4-methylvaleric acid，組成蛋白質的 20 種胺基酸之一，符號是 Leu 或 L。具非極

性，具疏水性。分子式為 C6H13NO2，(CH3)2-CH-CH2-CH(NH2)-COOH，即側鏈 R=CH2-CH(CH3)2，分子量為 137.17 amu，168~170℃昇華，~284℃分解。白胺酸的特色和功能是：1.為必需胺基酸。2.根據文獻記載，它對那些無法增重或減重的人是有效的。 leucoplast，白色體。存在於植物與藻類的根和莖的細胞內的色素體可轉變為白色體(leucoplast)，白色體能儲存食物如澱粉。 lipid，脂質，是脂肪和油類的統稱，是構成細胞內膜狀構造的主要成分，荷爾蒙的結構中也含脂質，可傳遞生物訊號。它們的分子油一分子甘油和三分子脂肪酸組成，含碳、氫、氧、等元素，它最大的特性是低水溶性。脂質的主要功能是在代謝過程中作為提供能量的分子。 lipoprotein，脂蛋白，是一種蛋白質，在血液中用來運送低水溶性的生物分子(如膽固醇)。 loop，環狀結構，蛋白質二級結構的環狀結構，可視為轉折結構的延伸。可以(1)轉換胜肽鏈的方向，(2)連接較規律的二級結構(如 α 螺旋和 β 摺頁)。一個環狀結構大約包含 6~16 個胺基酸，長度約 10Å。

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LOS, lipooligosaccharides LPS, lipopolysaccharides LT, leutotriene lysine，離胺酸，2,6-diaminohexanoic acid ，組成蛋白質的 20 種胺基酸之一，符號是 Lys 或 K。分子式為 C6H14N2O2，H2N-(CH2)4-CH(NH2)-COOH，即側鏈 R=H2N-(CH2)4-，分子量為 146.19 amu，~224℃分解。離胺酸的特色和功能是：1.為必需胺基酸。2.促進發育。3.組織修補。4.有助形成抗體、荷爾蒙及酵素。天然來源：乳酪、賴馬豆、赤肉、蛋類、牛奶、大豆、馬鈴薯、魚、酵母。 lysosomes，溶體，含多種水解酵素，可分解大分子物質，有助於細胞內各種組成物質的更新。

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mAb, monoclonal antibody MAGIC, monodisperse aerosol generation interface for chromatography MALDI, matrix-assisted laser desorption/ionization macromolecule，巨分子，由小分子聚合而成的巨大型分子，例如多肽或多核苷酸。 mesosome，間體，細胞膜和細胞壁之間的細胞，形成多層的結構。 metabolism，新陳代謝，生物體的細胞同時進行合成作用和分解作用，使新的物質不斷加入細胞體，而舊的物質不斷被分解，這兩種作用合稱為新陳代謝。 methioine，甲硫胺酸，2-amino-4-(methylthio)butyric acid，組成蛋白質的 20 種胺基酸之一，符號是 Met 或 M。具非極性側鏈 R=-(CH3)2-S-CH3，具疏水性。分子式為 C5H1NO2S，分子量為 149.21 amu，熔點 280~282℃。甲硫胺酸的特色和功能是：1.為必需胺基酸。2.幫助合成半胱胺酸及胺基乙磺酸。3.強化指甲、增加皮膚的

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柔軟性和緊張度。4.對淨化肝腎、控制膽固醇及清除有毒廢物都有幫助。 micelle，微胞。 microbody，微粒體，僅存於某些特定的細胞，如肝細胞。不同細胞內的微粒體有不同的功能，但都含酵素，可分解過氧化氫(H2O2)。 microfibrils，微原纖維。 mitochondria，粒線體，在電子顯微鏡下，呈橢圓形狀似臘腸，由兩層膜組成。內膜向內腔突出，形成許多平行的橫膜，膜上有進行呼吸作用的酵素(enzyme)，是細胞內物質氧化產生能量(細胞活動所需的 ATP)的場所，有細胞能量工廠之稱。粒線體的大小和生理活動都類似細菌，含 DNA 和核糖體，可自製少量本身所需的蛋白質，並能進行分裂繁殖。 monosaccharide，單醣，生物體內最簡單且最重要的醣類，含五碳醣(如核糖和去氧核糖)和六碳醣(如葡萄糖、

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果糖和半乳糖)。 motif，超二級結構，即 super secondary structure，以轉折(bend)或環狀結構(loop)把 α 螺旋和 β 摺頁結合在一

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起的結構，這種組合常出現在蛋白質分子中，具有特殊生物功能， mRNA，messenger ribonucleic acid，信使核糖核酸，mRNA 作為合成蛋白質時的模板(template)，以指定特定種類的胺基酸作為蛋白質鏈的成分。 mutarotion，變旋作用，α 和 β 型立體異構物(例如：α-D-吡喃葡萄糖和 β-D-吡喃葡萄糖)之間的互相轉換。 mutation，突變，DNA 複製的過程中，若(1)一個錯誤的核苷酸被插入，或(2)多餘的核苷酸被加入，或(3) 一個核苷酸被刪除，則子代的 DNA 會產生異樣的變化，成為突變。突變有兩種情況：(1)若發生在 DNA 的表現序列(extrons)，則蛋白質的胺基酸的排列會改變，蛋白質的機能不彰。(2)若發生在 DNA 的非密碼部分 (introns)，則蛋白質的功能不受影響。 myoglobin，肌紅素。 myosin，肌凝蛋白，協助運動有關的蛋白。 N NADH, nicotinamide adenine denuclleotide (reduced form) native conformation，自然構形，即蛋白質的三級結構。具疏水性側鏈的胺基酸以非共價鍵作用力結合成穩定的結構。 NC, netrocellulose niacin，菸鹼酸。構成 NAD+輔酶的成分。 NOG, n-octyl pyranoglucoside nuclear envelope，核膜，細胞核的外衣，膜上有許多小孔，水、離子、小分子(如 ATP 和小段的 RNS)可穿

過核膜，但大分子(如 A 蛋白質)則受管制。因此，核膜控制物質在細胞核和細胞質間的流動。 nucleic acid，核酸，細胞中存在的三大類巨分子之一，由核苷酸(nucleotides)單體組成的非均質聚合物，在複雜的生物過程中貯存及傳遞基因訊息。 nucleolus，核仁，細胞內製造核糖體的場所，細胞核內常含有一個或多個核仁，其中的 DNA 負責轉錄形成核糖體的 RNA，然後與來自細胞質的蛋白質結合成核糖體的次單元(subunit)。這些核糖體次單元經核孔運出至細胞質。當合成蛋白質時，每二個次單元組成核糖體，參與轉譯作用(translation)。一個生長中的細胞，

每分鐘可製造一萬個核糖體。 nucleosome，核體，細胞內製造核糖體的場所，細胞核內常含有一個或多個核仁，其中的 DNA 負責轉錄形成核糖體的 RNA，然後與來自細胞質的蛋白質結合成核糖體的次單元(subunit)。這些核糖體次單元經核孔運出至細胞質。當合成蛋白質時，每二個次單元組成核糖體，參與轉譯作用(translation)。一個生長中的細胞，每分鐘可製造一萬個核糖體。 nucleotide，核苷酸，核苷酸是組成核酸的單體，含(1)五碳糖，(2)含氮的鹼基，(3)磷酸三部分。 nucleus，細胞核，被細胞膜包圍，核膜上有小孔(核膜)，供物質進出細胞核。細胞核含有 a. 染色質(DNA 和蛋白質組成的)b.球狀的核仁(RNA 和蛋白質組成的)c.膠態的核質 d.核膜。細胞核是細胞生命的中樞，含遺傳物質，當細胞分裂時，核內的染色質緊縮成染色體(chromosome)。每種生物細胞內的染色體數目是一定的，人體細胞有 46 個染色體，即 23 對。

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O oligosaccharide，寡醣，指少於十個單糖經糖苷鍵結合成的多糖。 organelle，細胞胞器。 organic evolution，有機演化說，認為地球演化過程中，地面的化學成分能自原始狀態變成小的有機分子，再發展出有機物，最後再出現原始細胞。也稱為化學演化說。 organism，有機體。 ornithine，鳥胺酸，鳥胺酸的特色和功能是：1.刺激免疫系統產生抵抗力。2.抑制腫瘤的形成與擴大。3.和能量的產生有關。 osmotic pressure，滲透壓。

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PAGE, polyacryamide gel electrophresis PAH, polycyclic aromatic hydrocarbon

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palmitic acid，棕梠酸。 pandorina，實球澡，含有 32 個細胞，細胞的鞭毛各自擺動，朝同一方向，可推動群體在水中行進。 pantothenic acid，泛酸。一種輔酶。 PCR，polymerase chain reaction，聚合酶連鎖反應，一種重建 DNA 的方法。PCL 技術是 Kary Mullis (1993

諾貝爾化學獎得主)構想出來的。從標本翠取出的 DNA 分子常因自然環境的氧化做用而會有些減損或化性改變。若已知某 DNA 片段，則可用 PCR 技術來大量增幅此 DNA 片段。 pentose，五碳醣。含午五個碳原子的單醣分子，例如：D-核糖、D-阿拉伯糖、D-木糖、D-來蘚糖。 peptide bond，胜肽鍵。由一個胺基酸的酸基和次一個胺基酸的胺基，行脫水縮合反應而形成的 C=N 鍵，具雙鍵性質，和鄰近的六個原子在同一平面上。胜肽鍵中 C=O 的 O 原子和 NH 的 N 原子在 C=N 鍵的 trans(反式)相對位置。胜肽鍵兩端的 C–C 和 N–C 均為可自由旋轉的單鍵，因此可摺疊成各種不同的形狀。 peptidoglycan，肽聚醣。由許多多糖以短胜肽交錯鍵結形成的聚多糖，肽聚醣是細菌細胞壁的主要成份之一。 phage，喫菌體。專門感染細菌的病毒，全名為細菌吞喫者(bacteriophasge)。 phenylalanine，苯丙胺酸，β-phenylalanine，或 α-aminohydrocinnamic acid，或 α-amino-β-phenylpropionic acid，組成蛋白質的 20 種胺基酸之一，符號是 Phe 或 F。非極性，側鏈 R=-CH2-Ph，具疏水性。分子式為 C5H9NO2，

分子量為 115.13 amu，271~273℃分解。苯胺基丙酸為人體所需的 8 種必需胺基酸中之一，在一般含蛋白質食物中都可發現如牛奶、蛋、魚、肉、乾豆、核果等。苯酮尿症(PKU)是一種普通染色體隱性遺傳疾病。此疾病為一種罕見的遺傳性疾病，起因為苯氨基丙酸(phenylalanine)這種氨基酸無法被完全代謝所導致；會引起嚴重的智能障礙。在 PKU 的患者中，由於酵素的缺失而導致苯胺基丙酸無法像一般形式被代謝掉，於是

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造成了苯胺基丙酸及 2 種與其相關的衍生物大量生成累積。這些物質會對中樞神經系統造成毒害而導致腦部的損害。苯丙胺酸的特色和功能是：1.為必需胺基酸。2.甲狀腺所必需的物質。3.參與多巴胺(dopamine)和腎上腺素之製造，這些物質會影響腦和神經系統的衝動之傳遞。4.有促進神經傳導物質合成，具有抗憂鬱的效果，對於情緒、精力和反應力具有正面影響。天然來源：杏仁、鬆軟白乾酪、醃青魚、梨、賴馬豆、南瓜子、香蕉、脫脂奶粉、芝麻、乳酪、花生。 phospholipid，磷脂。所有生物細胞膜的主要成分，也是構成葉綠素、粒線體和內質網膜狀構造的主要成分。由兩個脂肪酸(厭水性)和一個含磷的有機分子(親水性)組成。

• • • • •

• •

PIF, proteolysis-inducing factor pili，纖毛，細菌表面會使細菌附著在宿主細胞，而進行接合生殖的小器官。 plasmodesma，原生質絲，位於兩個相鄰細胞之間，由絲狀細胞質穿過細胞膜及細胞壁所構成，是植物細胞之間養分和訊息交流的管道。 plasma membrane，細胞膜，由蛋白質和脂質所構成的薄膜，可讓分子進出細胞內外。 plastid，色素體。存在於植物與藻類的細胞內，可轉變為葉綠素。存在於根和莖的細胞內的色素體可轉變為白色體(leucoplast)，白色體能儲存食物如澱粉。在花、果實和葉中的細胞內的色素體可轉變為雜色體 (chromoplast)，含有多種色素。 pmol, picomole，10-12 mole。

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polymerase，聚合酶。 polypeptide，多胜。由多個胺基酸以胜肽鍵連成的聚合分子。 polysaccharide，多醣類，細胞中存在的三大巨分子之一，由多個單醣分子組合而成的醣類，通常以(C6H10O5)x 表示，含澱粉(由數百個葡萄糖分子組成)和肝糖(存在於動物體的肝細胞和肌肉細胞)。 primary structure，一級結構。蛋白質的一級結構指以胜肽鍵連成的胺基酸序列。 prokaryotes，原核細胞，直徑大約 1~10μm，缺乏真正的細胞核，其遺傳物質 DNA 無核膜包被，較小，演化過程中比真核細胞早出現。原核生物包括細菌和藍綠藻，多為單細胞生物，但有些會聚合成群體或絲狀結構。自然界存在最多的原核細胞是細菌(bacteria)，依形狀可分為(1)球菌(cocci)、(2)桿菌(bacilli)、(3)螺旋菌 (spirilla)。 proline，脯胺酸，2-pyrrollidinecarboxylic acid，組成蛋白質的 20 種胺基酸之一，符號是 Pro 或 P。非極性，

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具疏水性。分子式為 C5H9NO2，分子量為 115.13 amu，220~222℃分解。 prosthetic group，輔基。

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protein，蛋白質，細胞中存在的三大巨分子之一。原自希臘字"protios"，是"保持第一"的意思，蛋白質是由胺基酸組成的巨大分子，含碳、氫、氧、氮、硫等元素，分子量由 5,000 至 1,000,000 以上，是構成細胞膜和細胞質的主要成分。蛋白質具有的主要功能包括(1)催化(catalysis)，例如催化脢、胃蛋白脢，(2)構造(structure)，例如膠原纖維蛋白(結締組織和骨骼)、彈性、皮膚，(3)運動(機械性)，例如收縮性肌動蛋白、肌球蛋白(肌肉)，

(4)貯藏(營養性 nutrition)，貯藏蛋白有酪蛋白(牛乳)、卵蛋白(蛋類)、鐵蛋白(ferritin，鐵的貯藏)，(5)運輸性 (transport)，運輸蛋白包括血漿白蛋白(脂肪酸)、血紅蛋白，(6)管制性(細胞代謝)，例如胰島素，(7)保護性(免疫、血液)，例如免疫球蛋白、凝血酵素(thrombin)、纖維蛋白元(fibrinogen)和(8)毒性蛋白，例如蛇毒、臘腸毒(botulin)、白喉毒素(diphtherin)。 prostaglandins，前列腺素。一種類廿碳酸，結構含(1)一個五碳環，(2)二條側鏈，(3)-COOH、-OH、-CO、 -C=C 等官能基。前列腺素存在於腦中，控制睡眠中樞，前列腺素 D2 (PGD2)幫助睡眠，前列腺素 E2 (PGE2) 誘發清醒。前列腺素也和熱、痛及發炎反應有關。阿斯匹靈等止痛藥即是前列腺素合成酶的抑制劑。

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Q R replication，複製，特別指 DNA 的拷貝過程。其步驟為(1)拆開(母代的)DNA 雙重的 WC 股，(2)分別以 W 股、

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C 股為模板(template)生出互補的配偶股(C'股、W'股)，(3)複製完成後生成兩個(子代的)DNA，即 WC'和 CW'。子代 DNA 的配偶股(C'股、W'股)內鹼基(base pairs, 即 AT、GC)的順序和母代的相同，子代 DNA 雙重的 WC'(或 CW')股間的鹼基以氫鍵、van der Waals 力結合，而子代 DNA 內的核苷酸(nucleotides)則以共價鍵方式結合。 residue，殘基。組成胜肽中的胺基酸。

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retinal，視黃醛。也稱為 retinaldehyde，retinene，axerophthal 或 Vitamin A aldehyde，分子式為 C20H28O，分子量為 284.42 amu，熔點 61~64℃，uv max (in cyclohexane) at 373 nm。 retinol，視黃醇。

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RIA, radioimmunoassay ribosome，核糖體，是 RNA 和蛋白質的複合體。 RNA，ribonucleic acid，核糖核酸，由(1)dAMP(去氧腺核苷 5'-單磷酸)，(2)dGMP(去氧鳥糞核苷 5'-單磷酸)，

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(3)dCMP(去氧胞核苷 5'-單磷酸)，和(4)dTMP(去氧胸腺核苷 5'-單磷酸)等四種單體組成。RNA 是控制蛋白質的合成的物質，具酵素催化功能，也可作為酵素的受質。細胞中的 RNA 有三種:(a)信使 RNA(messenger RNA, or mRNA)，作為合成蛋白質時的模板(template)，以指定特定種類的胺基酸作為蛋白質鏈的成分，(b)核糖體 RNA(ribosomal RNA, or rRNA)，為核糖體(完成蛋白質合成的地方)中的核酸成分，(c)傳遞 RNA(transfer RNA, or tRNA)，在合成胜呔時，作為特殊胺基酸的攜帶者，是三種 RNA 中最小的，分子量大約 23,000~35,000。 20 種組成蛋白質的胺基酸中每一種都有一個以上獨特的 t-RNA，以確定蛋白質中該胺基酸的順序。 rRNA，ribosomal ribonucleic acid，核糖體核糖核酸，rRNA 為核糖體(完成蛋白質合成的地方)中的核酸成分。

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• • • • • • •

RNase, ribonuclease RPMCs, rat peritoneal mast cells S secondary structure，二級結構。蛋白質的二級結構由胜肽鍵中 C=O 和 N-H 形成氫鍵，形成穩定的結構。常見的蛋白質的二級結構有 α 螺旋和 β 摺頁。 serine，絲胺酸，2-amino-3-hydroxypanoic acid, β-hydroxyalanine ，組成蛋白質的 20 種胺基酸之一，符號是 Ser 或 S。分子式為 C3H7NO3，HO-CH2-CH(NH2)-COOH，即側鏈 R=HO-CH2-，分子量為 105.09 amu，~150 ℃昇華，~228℃分解。 sialic acid，唾液酸。 sickle cell anemia，鐮刀形貧血症，一種疾病使得人體內血紅素發生變化，造成機能障礙，會疼痛甚至死亡。 sphingolipids，神經鞘磷脂。 spirilla，螺旋菌，一種螺旋形的原核生物細菌。 starch，澱粉，由百千個葡萄糖單體分子聚合成的多醣類巨分子。用來儲存葡萄糖能量，存在於植物組織中。

steroid，類固醇，由四個含碳的環組成，常見的類固醇是膽固醇。 stroma，基質。許多扁平的葉綠囊緊密堆疊形成葉綠餅。圍繞在葉綠餅周圍的液態物質，稱為基質(stroma)，

葉綠餅之間有囊狀膜相連。 • •

• • •

• •

• • • •

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T taurine，胺基乙磺酸，胺基乙磺酸的特色和功能是：1.神經系統的調節，抑制神經興奮的功能。 2.幫助調節肌肉系統，對於肌肉痙攣造成的癲癇有效。3.文獻指出，有阻止高血壓惡化的功效。4.藉增加白

血球的數目，可抵抗疾病的感染。天然來源：蛋、魚、肉類、牛奶。 template，模板。 tertiary structure，三級結構。蛋白質的三級結構，具疏水性側鏈的胺基酸以非共價鍵作用力結合成穩定的自然構形。 threonine，酥(息寧，丁)胺酸，2-amino-3-hydroxybutyric acid, 或 α-amino-β-hydroxybutyric acid，組成蛋白質的 20 種胺基酸之一，符號是 Thr 或 T。分子式為 C4H9NO3，CH3-CH(OH)-CH(NH2)-COOH，即側鏈 R=CH3-CH(OH)-，分子量為 119.12 amu，255~257℃分解。酥(息寧，丁)胺酸的特色和功能是：1.為必需胺基酸。2.預防消化不良及腸道機能障礙。3.減少脂肪在肝的積存。天然來源：香蕉、魚、花生、鬆軟乾酪、肉類、火雞肉、棗椰乾。 thylakoid，葉綠囊。葉綠體是植物進行光合作用的場所，多呈圓盤狀，外被覆兩層膜，其內布滿許多扁平的葉綠囊。葉綠囊膜內含有葉綠素和其他色素。 thymine，胸腺嘧啶，5-methyl-2,4(1H,3H)-pyrimidinedione 或 5-methyl-uracil，是嘧啶的衍生物，分子式為 C5H6N2O2，分子量為 126.11 amu，335~337℃分解。胸腺嘧啶是組成 DNA 的四種鹼基之一，符號是 T，和腺嘌呤(adenine，A)形成互補的鹼基配對。

tracheophyte，維管束植物。 triacylglycerol，三醯甘油。 tripeptide，三胜。由三個胺基酸以兩個胜肽鍵連成的三元體分子。 triplet code，三基組密碼。蛋白質上的每個胺基酸都對應一組含有三個核苷酸(nucleotides)的單元，此單元稱為三基組密碼。例如苯丙胺酸(phenylalanine，Phe，F)的三基組密碼為 UUU 或 UUC。[U=含 uracil 的核苷酸， C=含 cytosine 的核苷酸]。

tRNA，transfer ribonucleic acid，傳遞核糖核酸，在合成胜呔時，tRNA 是特殊胺基酸的攜帶者，是三種 RNA 中最小的，分子量大約 23,000~35,000。20 種組成蛋白質的胺基酸中每一種都有一個以上獨特的 t-RNA，以確定蛋白質中該胺基酸的順序。 tryptophan，色胺酸，l-α-aminoindole-3-propionic acid，組成蛋白質的 20 種胺基酸之一，符號是 Trp 或 W，分子式為 C11H12N2O2，Ph-NH-CH=C-CH2-CH(NH2)-COOH，分子量為 204.23 amu，~289℃分解。是人體製造神經傳導物質──血清素的主要原料。大腦中如果血清素含量太低，人就容易憂鬱、焦慮、衝動、暴躁、疼痛、痙攣、失眠。從飲食中攝取足夠的色胺酸可增加大腦血清素的含量，這樣有助於減少焦躁和緊張的情緒、降低對疼痛的敏感度、緩和偏頭痛的症狀、引發睡意。不過，人體無法自行合成色胺酸，全數得從食物或補充品中獲取。哪些食物？牛奶、起士（乳酪）、蛋、肉類、香蕉、各類堅果。 tyrosine，酪胺酸，β-(p-hydroxyphenyl)alanine，或 α-amino-p-hydroxyhydrocinnamic acid，組成蛋白質的 20

種胺基酸之一，符號是(Tyr 或 Y)，分子式為 C9H11NO3，HO-p-Ph-CH2-CH(NH2)-COOH，分子量為 181.19 amu。酪胺酸普遍存在於體內，紫外線是促使酪胺酸轉化成黑色素的主要因子。皮膚的顏色主要是由黑色素細胞製造黑色素（Melanin，通稱麥拉寧）量的多寡來決定，黑色素細胞會受到“酪胺酸”的活動而產生大量的黑色素，這就是皮膚曬黑、各種斑形成的主要因素。 • • • • •

U uracil，脲嘧啶，是嘧啶的衍生物。胞嘧啶是組成 DNA 的四種鹼基之一，符號是 U，和腺嘌呤(adenine， A)形成互補的鹼基配對。 V vacuole，液胞，通常在植物細胞的中央，占細胞的大部分，被一層半透膜包圍著，儲存大量水分，並含有無機鹽、醣類、蛋白質和其他物質。隨植物細胞的成熟，液胞也跟著成長，內含溶解的代謝物和廢物。

valine，纈胺酸，2-aminoisovaleric acid，或 2-amino-3-methylbutyric acid，組成蛋白質的 20 種胺基酸之一，符號是 Val 或 V。具非極性側鏈 R=CH(CH3)2，具疏水性。分子式為 C5H11NO2，分子量為 117.15 amu，會昇

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華，~298℃分解。纈胺酸的特色和功能是：1.為必需胺基酸。 2.可用來代謝液體脂肪酸。3.對維持肌肉的協調、穩定情緒有效。 virus，病毒，大部分病毒都是由蛋白質包住單一個 DNA 或 RNA 分子，它無法單獨存在，不被視為有生命的形式，通常被視為寄生物，若沒有宿主細胞的協助，病毒無法進行代謝作用和複製的工作。當細胞感染上

病毒後，病毒及控制細胞的代謝機能，強迫細胞合成新的病毒粒子所需的核酸和蛋白質。病毒的平均長度為 100 nm。 vitamin，維生素，一種有機化合物，有助於有機體的生長。 vitamin A，維生素 A，也稱為 retinal(視黃醛)，retinaldehyde，retinene，axerophthal 或 Vitamin A aldehyde，分子式為 C20H28O，分子量為 284.42 amu，熔點 61~64℃，uv max (in cyclohexane) at 373 nm。 volvox，團澡，含有的細胞可達數萬個，排成中空的球體，外被膠質囊膜，內部充滿膠狀液體，各細胞間有原生質絲聯絡，能同步擺動鞭毛，使整個群體前進。團藻的各細胞有分工現象，少數細胞進行生殖作用，細胞間互相依賴，無法獨立生存。

行政執行法律詞彙翻譯對照表編號 1 2 3 4 5 6

中文詞彙送達地址行政執行公法上的罰金/罰鍰行政訴訟法行政處分拘提

英文詞彙

7 8 9 10 11 12

拍賣破產拘票匯票支票書記官(員)

address of delivery administrative execution a fine Act of Administrative Procedure administrative penalty bring in a person by force, make a person go under police escort, use police force to bring a person to a place auction bankruptcy arrest warrant, warrant for the arrest a bill of exchange, remittance bill check recording officer

強制力

Compulsion, coercion

強制

coerce, force, by coercion, compulsory

15 16 17 18 19

查封拍定存款董事執行

Be sealed up by the court (property) go under the hammer bank deposits board director enforcement, execution

強制執行程序

compulsory execution procedure

21 22 23 24 25 26 27 28 29

執行對不動產執行對其他財產權執行執行命令對動產執行執行程序執行人(員) 執行費用贈與擔保/保證

execution execution against fixed property execution against other property rights execution decree, writ of execution execution against movable property execution procedure executor, enforcer, enforcement officer execution expense a gift

guarantee, security, warranty, avouchment, guaranty, pledge, to vouch for

31 32 33

保證人/擔保人遺產繼承人拍定人

guarantor inheritor winner of the auction

編號 34 35 36 37 38 39 40 41

中文詞彙拘禁財產目錄法人勞工保險法定住所法定代理人清算人執行方法

42 43 44 45 46

執行方式抵押權執行通知書義務人扣押命令

英文詞彙 imprisonment, detention, put under arrest, put in custody inventory of property, list of property juridical person labor insurance legal domicile, legal residence legal representative liquidator manner of execution, manner of enforcement ; means of enforcement mode of execution mortgage notice of (sentence) execution obligor order for attachment

強制執行命令

order for enforcement, writ of enforcement

48 49

合夥利害關係人

50 51 52 53

清償執行公務聲明異議比例原則

partnership party interested, party in interest； interested party, interested person pay off performance of official business raise an objection, make a protest principle of proportionality, proportionality principle

陳述

pleadings, presentation, to present, representation, to represent, statement, to state

55 56 57 58 59

本票財產假處分公法拍賣公告

banker’s check, bank check, cashier’s check property provisional disposition public law public notice for auction, public auction notice

撤銷案件

quash the case, withdraw a case, withdrawn cases

移送管轄

referral of jurisdiction

62 63 64 65

代表人限制居住自由撤回扣押

66 67

送達證書送達

representative restriction of freedom of residence Revocation, withdrawal, to take back, to withdraw seizure, attachment, impoundment, put under custody, to be held to deliver a certificate delivery, delivered, service of certificate

編號 68 69 70 71 72 73 74 75 76 77 78 79 80

中文詞彙停止執行繼承納稅義務人執行時間納稅義務房屋稅所得稅土地增值稅地價稅全民健康保險移送書移轉管轄陳述

英文詞彙 stop enforcement, suspension of execution inheritance taxpayer term of execution, execution period the duty to pay tax, tax obligation house tax income tax land value increment tax land tax National Health Insurance referral paper transfer of jurisdiction Statement

輔仁大學法律學院常用法學英文字彙表

目

錄

科目民法總則

編著

頁碼

民法債編總論

黃裕凱老師、翁清坤老師 1-7 黃裕凱老師、鄭川如老師 8-14

公司與證券交易法

郭大維老師

15-26

保險法

黃裕凱老師

27-28

海商法

黃裕凱老師

29-32

民事訴訟法刑法與刑事訴訟法

劉明生老師、黃詩婷老師 33-40 張明偉老師 41-49

憲法

翁清坤老師

50-53

英美憲法

姚孟昌老師

54-60

英美契約法英美侵權法

黃裕凱老師、邱彥琳老師 61-79 黃裕凱老師、劉晏齊老師 80-93

附件一

民法中英文對照

黃裕凱老師

民法 1-261

附件二

刑法中英文對照

黃裕凱老師

刑法 1-117

附件三

中華民國憲法中英文對照黃裕凱老師

憲法 1-37

附件四

民事訴訟法中英文對照

黃裕凱老師

民訴法 1-186

附件五

刑事訴訟法中英文對照

黃裕凱老師

刑訴法 1-182

附件六

公司法中英文對照

黃裕凱老師

公司法 1-120

附件七

保險法中英文對照

黃裕凱老師

保險法 1-63

附件八

海商法中英文對照

黃裕凱老師

海商法 1-31

附件九

票據法中英文對照

黃裕凱老師

票據法 1-41

附件十

證券交易法中英文對照

黃裕凱老師

證交法 1-62

附件十一

商標法中英文對照

黃裕凱老師

商標法 1-26

附件十二

專利法中英文對照

黃裕凱老師

專利法 1-43

附件十三

著作權法中英文對照

黃裕凱老師

著作權法 1-40

附件十四

稅捐稽徵法中英文對照黃裕凱老師

稅稽法 1-22

英美侵權法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、翁清坤老師編著

民法總則序號

中

文

英

文

從物

accessories

承認

acknowledgement

代理

agency

代理人

agent

仲裁

arbitration

受讓人

assignee

破產

bankruptcy

善意

bona fide

善意第三人

bona fide third party

10.

被脅迫

by duress

11.

被詐欺

by fraud

12.

章程

bylaw (article)

13.

權利能力

capacity (legal)

14.

中止、廢止

cease

15.

公益社團

charitable corporation

16.

法定孳息

civil profi

17.

賠償

compensate

18.

和解

compromise

19.

調解

conciliation

20.

契約

contract

21.

出資、捐助

contribution

22.

監察人

controller

23.

社團

corporation

24.

債權人

creditor

25.

習慣

custom

26.

期日

date

27.

視為

deem

28.

抗辯

defense、defence

29.

毀損

destroy

30.

董事

director

31.

費用、墊款

disbursement 1

民法總則

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、翁清坤老師編著

序號

中

文

英

文

32.

駁回

dismiss

33.

處分

disposition

34.

解散

dissolve

35.

紅利

dividends

36.

住所

domicile

37.

捐助

endowment

38.

遺囑執行人

executor

39.

意思表示

expression of intent

40.

疏失、過錯

fault

41.

天災、不可抗力

force majeure

42.

(法定)方式

formality

43.

財團

foundation

44.

詐術

fraudulent mean

45.

贈與

gift

46.

誠實信用

good faith

47.

保證

guaranty

48.

法定代理人

guardian

49.

監護

Guardianship (legal guardian)

50.

不知

ignorance

51.

侵害

infringe

52.

侵害

infringement

53.

遺產

inheritance

54.

無法清償債務

insolvent

55.

利息

interest

56.

解釋

interpretation

57.

中斷

interrupt

58.

連帶負責

jointly liable

59.

法律行為

juridical act

60.

法人

juridical persons (juristic person)

61.

法理

jurisprudence

62.

土地

land

63.

遺贈

legacy

民法總則

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、翁清坤老師編著

序號

中

文

英

文

64.

住所地法

lex domicillii

65.

自由

liberty

66.

質權

lien

67.

清算人

liquidator

68.

贍養費

maintenance

69.

成年

majority

70.

精神障礙

mental disability (disorder)

71.

未成年人

minor

72.

錯誤

mistake

73.

善良風俗

morals

74.

抵押權

mortgage

75.

準用

mutatis mutandis

76.

自然人

natural persons

77.

天然孳息

natural profit

78.

過失

negligent

79.

義務

obligation

80.

當事人

party

81.

退職金

pension

82.

期間

period

83.

許可、允許

permission

84.

消滅時效

(extinctive) prescription

85.

動產

personal property

86.

人格權

personality

87.

人

persons

88.

推定

presume

89.

本人

principal

90.

檢察官

prosecutor

91.

公證人

public notaries

92.

公共秩序

public policy

93.

不動產

real estate

94.

租金

rental

95.

廢止

repeal

民法總則

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、翁清坤老師編著

序號

中

文

英

96.

居所

residence

97.

解除條件

resolutory condition

98.

拘束

restrain

99.

留置

retain

文

100. 撤銷

revocation

101. 撤銷

revoke

102. 權利

right

103. 留置權

right of retention

104. 印章、蓋印

seal

105. 押收

seize

106. 簽字

signature

107. 獨資

sole proprietorship

108. 配偶

spouse

109. 繼承人

successor

110. 停止條件

suspenseful condition

111. 物

thing

112. 信託

trust

113. 無意識

unconsciousness

114. 單獨行為

unilateral act

115. 有效

valid

116. 違反

violate

117. 無效

void (voidance)

118. 自始無效

void ab initio

119. 放棄、拋棄

waive

120. 遺囑

will

121. 撤回

withdraw

Choose the best answer: 1. Pursuant to Article 6 of R.O.C. Civil Code, the _______ of a person commences from the moment of live birth and terminates at death. (A) legal capacity (B)liberty (C)right (D)obligation 2.

Pursuant to Article 16 of R.O.C. Civil Code, no one shall be permitted to ______ his legal capacity or capacity to make juridical acts. 4

民法總則

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、鄭川如老師編著

民法債編總論序號

中

文

英

文

承諾

acceptance

從屬(權利)

accessory (right)

承認

acknowledge

代理人/本人

agent / principal

約定利率

agreed rate of interest

合併

amalgamation

擴張

amplification

負擔、承擔

assume

(債務)承擔

assumption (of debt)

10.

（司法）扣押

（judicial）attachment

11.

拍賣

auction

12.

代理權

authority of agency

13.

惡意

bad faith

14.

受拘束

be bound

15.

視為

be deemed

16.

推定

be presumed

17.

善意(第三人)

bona fide (third party)

18.

情形

circumstances

19.

一致的

concordant

20.

成立、構成

constitute

21.

契約

contract

22.

對待給付

counter-prestation

23.

債權人

creditor

24.

債務

debt

25.

債務人

debtor

26.

被害人、受害人

deceased

27.

表示、主張

declare

28.

給付遲延

default

29.

損害、損傷

detriment

30.

減少

diminution

31.

識別能力

discernment 8

民法債編總論

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、鄭川如老師編著

序號

中

文

英

文

32.

住所地

domicile

33.

定金

earnest money

34.

受雇人

employee

35.

雇用人

employer

36.

排除、不受拘束

excluded

37.

明示

expressly

38.

(債之)消滅

extinction (of obligations)

39.

不作為、忍耐、寬容

forbearance

40.

不可抗力

force majeure

41.

無償行為

gratuitous act

42.

無償地、無端地

gratuitously

43.

重大過失

gross negligence

44.

法定代理人

guardian

45.

督促（程序）

hortatory （process）

46.

默示

impliedly

47.

給付不能

impossibility of performance

48.

準用

mutatis mutandis

49.

依據

in compliance with

50.

不完全給付

incomplete performance

51.

負擔、負有職責的

incumbent on

52.

不可分

indivisible

53.

教唆者

instigators

54.

非對話

inter absentes

55.

對話

inter presentes

56.

連帶債權

joint claim

57.

連帶債權人

joint creditors

58.

連帶債務人

joint debtors

59.

連帶債務

joint obligation

60.

連帶負責

jointly liable

61.

提存

lodgment

無因管理

management of affairs without mandate (negotiorum gestio)

委任

mandate

62. 63.

民法債編總論

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、鄭川如老師編著

序號

中

文

英

文

64.

商品製造人

manufacturer

65.

混同、兼併

merger

66.

減少、減輕

mitigate

67.

善良風俗

morals

68.

作了適當的修正

mutatis mutandis

69.

相互義務

mutual obligations

70.

過失地

negligently

71.

金錢以外之給付

non-pecuniary payment

72.

債務不履行

non-performance

73.

公證

notarization

74.

公證

notary public

75.

債

obligations

76.

要約

offer

77.

要約人

offerer

78.

抵銷

offset

79.

一部履行

partial performance

80.

違約金、罰金

penalty

81.

履行、給付

performance

82.

定期給付

periodical performance

83.

人格(權)

personality

84.

多數債權人及債務人

plurality of creditors and debtors

85.

動物占有人

possessor of animal

86.

損及

prejudice

87.

時效

prescription

88.

保全

preservation

89.

給付

prestation

90.

代物清償

prestation in lieu of performance

91.

隱私

privacy

92.

獲得

procure

93.

財產(上損害)

property (loss)

94.

承攬人

proprietor

95.

公共秩序

public policy

民法債編總論

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、鄭川如老師編著

序號

中

文

英

96.

準（占有人）

quasi（possessor）

97.

受領人

recipient

98.

相互地

reciprocally

99.

買回、贖回

redemption

文

100. 償還

reimbursement

101. 免除

release

102. 解除

rescind, rescission

103. 回復

restore, restoration

104. 回溯、溯及

retroactive

105. 撤銷

revocation

106. 同時地

simultaneously

107. 支付能力、償付能力

solvency

108. 法定利率

statutory rate

109. （回復）原狀

（restoration of）status quo ante

110. 代位、承接

subrogate

111. 國庫

teasury

112. 受領, 提出

tender

113. 已提出之給付

tendered performance

114. 侵權行為人、加害人

tortfeasor

115. 侵權行為

torts

116. 全部履行

total performance

117. (債之)移轉

transfer (of obligations)

118. 受讓人

transferee

119. 讓與人

transferor

120. 不當得利

unjust erichment

121. 撤回、撤銷

withdraw

Choose the best answer: 1. The two nations agreed to give _________ work rights to each other's citizens, thus facilitating the daily border crossings of workers from both countries. (A) equivocal (B)reciprocal (C)corporal (D)protocol 2.

Since we cannot hear you clearly, we must ask you to _________ your statement. (A) simplify (B)specify (C)amplify (D)multiply 11

民法債編總論

輔仁大學法律學院常用法學英文字彙表郭大維老師編著

公司與證券交易法序號

中

文

英

文

合格投資人

accredited investor

收購

acquisition

關係企業

affiliated enterprises

關係人

affiliated person

代理成本

agency cost

損失額

amount of loss

年度財務報告

annual financial report

年度報告

annual report

反詐欺條款

anti-fraud provision

10.

股份收買請求權

appraisal right

11.

仲裁

arbitration

12.

公司章程

articles of incorporation

13.

資產基礎證券

asset-backed securities

14.

審計委員會

audit committee

15.

授權資本

authorized share capital

16.

資產負債表

balance sheet

17.

破產

bankruptcy

18.

無記名股票

bearer share

19.

受益所有人

beneficial owner

20.

董事會

board of directors

21.

債券

bond

22.

紅利

bonus

23.

經紀商

broker

24.

商業判斷原則

Business Judgment Rule

25.

辦事細則

bylaws

26.

資本維持

capital maintenance

27.

資本公積

capital reserve

28.

中央銀行

central bank

29.

董事長

chairman of the board of directors

30.

執行長

chief executive officer

31.

民事責任

civil liabilities 15

公司與證券交易法

輔仁大學法律學院常用法學英文字彙表郭大維老師編著

序號

中

文

英

文

32.

團體訴訟

class action

33.

普通股

common stock

34.

股份有限公司

company limited by shares

35.

報酬

compensation

36.

薪資報酬委員會

compensation committee

37.

主管機關

competent authority

38.

強制執行

compulsory execution

39.

利益衝突

conflicts of interest

40.

合併股份

consolidation of shares

41.

控制權溢價

control premium

42.

控制股東

controlling shareholder

43.

可轉換公司債

convertible corporate bond

44.

公司債

corporate bond

45.

附認股權公司債

corporate bond with warrant

46.

公司治理

corporate governance

47.

企業社會責任

corporate social responsibility

48.

公司債存根簿

counterfoil of corporate bonds

49.

債權人

creditor

50.

累積投票

cumulative voting

51.

貨幣

currency

52.

保管

custody

53.

損害

damage

54.

事實上董事

de facto director

55.

法律上董事

de jure director

56.

自營商

dealer

57.

債務人

debtor

58.

深石原則

deep rock doctrine

59.

存託憑證

depositary receipts，DR

60.

代位訴訟

derivative suit

61.

衍生性商品

derivatives

62.

指令

Directive

63.

董事

director

公司與證券交易法

輔仁大學法律學院常用法學英文字彙表郭大維老師編著

序號

中

文

英

文

64.

董事失格

director disqualification

65.

董事優先

director primacy

66.

公開

disclosure

67.

歸入權

disgorgement

68.

解任

dismissal

69.

散布

dissemination

70.

解散

dissolution

71.

股利

dividends

72.

適當謹慎的注意

due diligence

73.

誠實揭露義務

duty of candor

74.

注意義務

duty of care

75.

忠實義務

duty of loyalty

76.

員工

employee

77.

背書

endorsement

78.

權益證券

equity securities

79.

執行業務股東

executive shareholder

80.

豁免證券

exempted securities

81.

豁免交易

exempted transaction

82.

臨時動議

extraordinary motion

83.

受託義務

fiduciary duty

84.

金融集團

financial conglomerate

85.

財務報告

financial report

86.

財務報表

financial statement

87.

金融監理

financial supervision

88.

預測

forecast

89.

外國公司

foreign company

90.

認股書

forms of subscription

91.

經銷權

franchise

92.

詐欺

fraud

93.

對市場詐欺或詐欺市場

fraud on the market

94.

期貨

futures

95.

避險基金

hedge fund

公司與證券交易法

輔仁大學法律學院常用法學英文字彙表郭大維老師編著

序號

中

文

英

96.

控股公司

holding company

97.

創立會

inaugural meeting

98.

補償

indemnification

99.

獨立董事

independent director

文

100. 獨立專家

independent expert

101. 指數

index

102. 內線消息

inside information

103. 內部人

insider

104. 內線交易

insider trading 或 insider dealing

105. 無力清償;破產

insolvent

106. 檢查人

inspector

107. 機構投資人

institutional investor

108. 內部控制

internal control

109. 投資顧問

investment adviser

110. 投資公司

investment company

111. 投資人保護

investor protection

112. 發行

issuance

113. 發行人

issuer

114. 合資企業

joint venture

115. 法定盈餘公積

legal reserve

116. 融資合併

leveraged buyout

117. 有限公司

limited company

118. 有限責任

limited liability

119. 清算

liquidation

120. 清算人

liquidator

121. 上市公司

listed companies

122. 上市

listing

123. 損失因果關係

loss causation

124. 經理人

managerial officer

125. 常務董事

managing director

126. 保證金

margin

127. 融資

margin purchases

公司與證券交易法

輔仁大學法律學院常用法學英文字彙表郭大維老師編著

序號

中

文

英

文

128. 造市者

market maker

129. 市場操縱

market manipulation

130. 相對委託

matched order

131. 合併

merger

132. 併購

mergers and acquisitions

133. 最低資本要求

minimum capital requirements

134. 少數股東

minority shareholder

135. 少數股東

minority shareholders

136. 私取理論

misappropriation theory

137. 不實陳述

misrepresentation

138. 洗錢

money laundering

139. 共同基金

mutual fund

140. 收購人

offeror

141. 境外公司

offshore company

142. 隱匿

omission

143. 選擇權

option

144. 普通決議

ordinary resolution

145. 已發行股份

outstanding shares

146. 店頭市場

over-the-counter market，OTC

147. 母公司

parent company

148. 合夥

partnerships

149. 揭穿公司面紗

piercing the corporate veil

150. 優先認股權

preemptive right

151. 優先股

preferred share

152. 初級市場

primary market

153. 初次發行

primary offer

154. 私募

private placement

155. 發起人

promoter

156. 公開說明書

prospectus

157. 委託書

proxy

158. 委託書徵求

proxy solicitation

159. 公開發行公司

public company

公司與證券交易法

輔仁大學法律學院常用法學英文字彙表郭大維老師編著

序號

中

文

英

文

160. 募集

public offer

161. 認許

recognition

162. 登記

registration

163. 重整

reorganization

164. 重整計畫

reorganization plan

165. 重整監督人

reorganization supervisor

166. 買回

repurchase

167. 決議

resolution

168. 次級市場

secondary market

169. 再次發行

secondary offer

170. 擔保公司債

secured corporate bond

171. 有價證券

securities

172. 證券公司

securities firm

173. 證券市場

securities market

174. 證券化

securitization

175. 自律組織

self-regulatory organization

176. 半年度財務報告

semi-annual financial report

177. 企業所有企業經營分離

separation of ownership and control

178. 和解

settlement

179. 幕後董事

shadow director

180. 股份

181. 股東

shareholder

182. 股東行動主義

shareholder activism

183. 股東優先

shareholder primacy

184. 股東提案權

shareholder proposal

185. 股東名簿

shareholders' roster

186. 股東會

shareholders’ meeting

187. 簡易合併

short-form merger

188. 短線交易

short-swing trading

189. 特別股

special shares

190. 分割

split-up

191. 利害關係人

stakeholder

公司與證券交易法

輔仁大學法律學院常用法學英文字彙表郭大維老師編著

序號

中

文

英

文

192. 股票

stock

193. 證券交易所

stock exchange

194. 股票選擇權計畫

stock option plan

195. 從屬公司

subordinate company

196. 次順位公司債

subordinated corporate bond

197. 認股人

subscriber

198. 子公司

subsidiary company

199. 監察人

supervisor

200. 交換

swap

201. 目標公司

target company

202. 公開收購

tender offer 或 takeover bid

203. 假決議

tentative resolution

204. 消息受領人

tippee

205. 消息傳遞者

tipper

206. 交易因果關係

transaction causation

207. 庫藏股

treasury share

208. 越權行為法則

ultra vires doctrine

209. 承銷商

underwriter

210. 無限公司

unlimited company

211. 表決權拘束契約

voting agreement

212. 表決權

voting right

213. 權證

warrant

214. 沖洗買賣

wash sale

Choose the best answer: 1. When a company’s shareholders’ meeting reaches the unanimous agreement of dissolution, the company will generally cease to carry on business at that time and start the process of ____________ before dissolution. (A) reincorporation (B)acquisition (C)liquidation (D)consolidation 2.

When a corporation earns a profit or surplus, that money can be put to two uses. It can either be re-invested in the business, or it can be paid to the shareholders as ____________. (A) dividends and bonuses (B)segments and reserves 21

公司與證券交易法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師編著

保險法序號

中

文

英

文

年金(保險)

annuity (insurance)

受益人

beneficiary

暫保單

binder

保證保險

bonding insurance

(保險)經紀人

(insurance) broker

共保

co-insurance

複保險

double insurance

地震危險

earthquake risk

火災保險

fire insurance

10.

不可抗力

force majeure

11.

喪葬費用

funeral expense

12.

善意

good faith

13.

健康保險

health insurance

14.

賠償、補償

indemnify, indemnification

15.

意外傷害

injury by accident

16.

保險利益

insurable interest

17.

保險

insurance

18.

保險代理人

insurance agent

19.

保險業

insurance enterprise

20.

人身保險

insurance of the person

21.

保險單

insurance policy

22.

被保險人

insured

23.

保險金額

insured amount

24.

保險人

insurer

25.

無形利益

intangible interests

26.

陸空保險

land and air insurance

27.

責任保險

liability insurance

28.

人壽保險

life insurance

29.

海上保險

marine insurance

30.

不實說明

misrepresentation

31.

道德義務

moral obligation 27

保險法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師編著

序號

中

文

英

文

32.

準用

mutatis mutandis

33.

未告知、遺漏

nondisclosure

34.

保單價值準備金

non-forfeiture value

35.

財產保險

non-life insurance

36.

超額保險

over-insurance

37.

分損

partial loss

38.

(承保)風險

(insured) peril

39.

傷害保險

personal injury insurance

40.

保險費

premium

41.

要保人

proposer

42.

返還、償還

reimburse, reimbursement

43.

再保險

reinsurance

44.

(據實)說明

(truthful) representation

45.

解除 (契約)

rescind (the contract)

46.

準備金

reserve funds

47.

危險分散

risk spreading

48.

社會保險

social insurance

49.

(保險)業務員

(insurance) solicitor

50.

(保險)標的

subject-matter (insured)

51.

保險代位

subrogation

52.

保險價額

sum insured

53.

(保險)公證人

surveyor

54.

全損

total loss

55.

不足額保險

under- insurance

56.

不當受益

undue profit

57.

不定值保單

unvalued policy

58.

定值保單

valued policy

59.

故意行為

willful act

保險法

輔仁大學法律學院法學英文常用字彙表黃裕凱老師編著

海商法序號

中

文

英

文

委棄、放棄、委付

abandon

附屬費

accessory

天災

act of god

對物訴訟

action in rem

屬具

appurtenance

仲裁

arbitration

假扣押

arrest

光船租船

bareboat charter

載貨證券

bill(s) of lading

10.

運河

canal

11.

海上捕獲

capture

12.

貨物運送

carriage of cargo

13.

旅客運送

carriage of passenger

14.

運送人

carrier

15.

租傭船契約

charter party

16.

租傭船人

charterer

17.

碰撞

collision

18.

共同海事冒險

common adventure

19.

受貨人

consignee

20.

貨櫃

container

21.

違禁品

contraband

22.

分擔價格

contributory value

23.

船舶共有

co-owned ship

24.

遲延、遲到

delay

25.

交貨、交付

deliver

26.

光船租船

demise charter

27.

偏航

deviation

28.

災難

disaster

29.

卸載、卸船

discharging

30.

下船登岸

disembark

31.

墊艙

dunnage 29

海商法

輔仁大學法律學院法學英文常用字彙表黃裕凱老師編著

序號

中

文

英

文

32.

登船、乘船

embarkation

33.

設備

equipment

34.

不可抗力

force majeure

35.

運費

freight

36.

共同海損

general average

37.

共同海損分擔

general average contribution

38.

港埠費

harbor charges

39.

持有人

holder

40.

固有瑕疵

inherent defect

41.

包裝不固

insufficiency of packing

42.

標誌不足或不符

insufficiency or inadequacy of marks

43.

國際貨幣基金

International Monetary Fund

44.

投棄

jettison

45.

共同檢定

joint survey

46.

穩固、繫固

lashing

47.

隱有瑕疵

latent defect

48.

保證書

letter of undertaking

49.

責任限制

limitation of liability

50.

裝載、裝船

51.

行李

luggage

52.

海上保險

marine insurance

53.

海事優先權

maritime liens

54.

(船舶)抵押權

(ship) mortgages

55.

航行

navigation

56.

準備完成通知

notice of readiness

57.

核子物質

nuclear substances

58.

油污染

oil pollution

59.

甲板上

on deck

60.

所有權

ownership

61.

包裝

package

62.

單位責任限制

package limitation

63.

墊板

pallet

海商法

輔仁大學法律學院法學英文常用字彙表黃裕凱老師編著

序號

中

文

英

文

64.

私人物品

personal belonging

65.

引水

pilotage

66.

目的港

port of destination

67.

保全程序

precautionary proceedings

68.

表面證據

prima facie evidence

69.

公共敵人

public enemies

70.

檢疫限制

quarantine restriction

71.

登記所有權人

registered owner

72.

留置權

right of retention

73.

犧牲

sacrifice

74.

海難救助

salvage

75.

救助報酬

salvage remuneration

76.

海員

seafarer

77.

船舶適航性

seaworthiness

78.

扣押、查封

seizure

79.

船舶

ship

80.

船舶建造

shipbuilding

81.

船長

shipmaster

82.

船舶所有人

shipowner

83.

託運人

shipper

84.

船舶總登記噸位

ship's registered gross tonnage

85.

特別提款權

Special Drawing Rights

86.

儲存

stowage

87.

罷工

strike

88.

繳還

surrender

89.

理貨

tally

90.

客票

ticket

91.

票價

ticket fare

92.

論時租船

time charter

93.

被拖船

tow

94.

船舶拖帶

towage

95.

毒性化學物質

toxic chemical substances

海商法

輔仁大學法律學院法學英文常用字彙表黃裕凱老師編著

序號

中

文

英

96.

拖船

tug

97.

大批量契約

volume contract

98.

航程、航次

voyage

99.

航次傭船、論航傭船

voyage charter

100. 殘骸移除

文

wreck removal

海商法

輔仁大學法律學院常用法學英文字彙表劉明生老師、黃詩婷老師編著

民事訴訟法序號

中

文

英

文

民事訴訟費用法

Act Governing Fees of Civil Actions

確認訴訟

administrative actions for declaration

積極答辯

affirmative defense

訴訟代理人

agent ad litem

更正訴訟程序性的錯誤

amendment to correct litigation procedural errors

答辯狀

answer

適用法規顯有錯誤

apparent error in law / clearly erroneous in the application of law

抗告案件

appeals against rulings

上訴案件

appeal cases

10.

駁回上訴

appeals dismissed

11.

上訴人

appellant

12.

被上訴人

appellee

13.

仲裁判斷

arbitration award

14.

輔佐人

assistants

15.

認證

authentication

16.

既判力

binding force

17.

舉證責任

burden of proof

18.

證據優勢（美國，非我國）

burden of proof by preponderance of the evidence

19.

當事人能力

capacity to be a party

20.

民事訴訟事件

cause of action

21.

民事保全程序

civil injunctive procedure

22.

民事爭點整理

civil issues coordination

23.

民事訴訟

civil litigation/civil lawsuit

24.

民事調解事件

civil mediation cases

25.

集團訴訟（美國，非我國）

class action

26.

民事訴訟法

Code of Civil Procedure

27.

禁反言原則

collateral estoppel

民事訴訟法

輔仁大學法律學院常用法學英文字彙表劉明生老師、黃詩婷老師編著

序號

中

文

英

文

28.

起訴狀

complaint

29.

法治國

constitutional state

30.

反訴

counterclaim

31.

訴訟費用

court costs and expenses

32.

第一審法院（地方法院）

court of the first instance/District Court

33.

第二審法院（高等法院）

court of the second instance/Appellate

34.

第三審法院

court of the third instance

35.

損害賠償

damages

36.

被告

defendant

37.

被告及訴訟代理人席

defendant and agent ad litem

38.

證明力

degree of proof

39.

延滯訴訟

delay of the proceedings

40.

命提供擔保

demanding security

41.

法院外就訊證人之證詞

depositions

42.

事證開示程序（美國，非我國）

discovery or disclosure procedure

43.

自由心證原則

doctrine of discretional evaluation of evidence

44.

舉證責任分配之法則

doctrine of distribution of the burden of proof

45.

證書保存事件

document preservation cases

46.

正當法律程序

due process of law

47.

說明理由之義務

duty to give reasons

48.

法院之闡明義務

elucidative obligation of court

49.

民事訴訟法施行法

50.

法律上地位平等

equality of legal standing

51.

證據

evidence

52.

鑑定人/專家證人

expert witness

53.

延展期間

extension period

54.

第一審

first instance

55.

繼續審判

further proceedings

56.

無理由

groundless

Enforcement Act of Civil Procedure Code

民事訴訟法

輔仁大學法律學院常用法學英文字彙表劉明生老師、黃詩婷老師編著

序號

中

文

英

文

57.

高等法院

High Court

58.

爭點排除效

issue preclusion

59.

獨立參加人

independent interventor

60.

訴訟參加

intervention

61.

客觀訴之合併

joinder of claims

62.

追加共同訴訟人

joinder of parties

63.

法官

judge

64.

判決書

judgment

65.

管轄

jurisdiction

66.

判決不適用法規或適用不當

law not applied to or wrongly applied to judgment

67.

法定程序

legal procedure

68.

訴訟代表人

legal representative

69.

訴訟行為

litigation act

70.

訴訟救助

litigation in forma pauperis

71.

訴訟種類

litigation type

72.

敗訴

losing suit

73.

物證

material objects as evidence

74.

法律見解歧異

mere differences in legal interpretations

75.

向法院/法官就訴訟本身提出之聲請 motion

76.

再審之訴

motion for new trial/motion for retrial

77.

聲明異議

motion of objection

78.

訴之撤回動議

motion to dismiss

79.

抗告

motion to set aside court rulings

80.

通知書

notification

81.

相對人

opposite party

82.

言詞辯論

oral arguments

83.

一部勝訴一部敗訴

partly winning suit and partly losing suit

84.

當事人

party/litigant

85.

不變期間

peremptory period

86.

普通審判籍

personal jurisdiction

民事訴訟法

輔仁大學法律學院常用法學英文字彙表劉明生老師、黃詩婷老師編著

序號

中

文

英

文

87.

原告

plaintiff

88.

當事人書狀

pleadings

89.

判例

precedent(s)

90.

法律之可預見性

predictability of law

91.

推定

presume

92.

準備程序會議（美，非我國）

pre-trial meetings

93.

突襲性裁判之防止

prevention from surprise judgment

94.

法律明確性原則

principle of clarity and definiteness of law

95.

訴訟能力

procedural capacity

96.

給付訴訟

proceeding for payment or performance

97.

假扣押

provisional attachment

98.

假處分

provisional injunction

99.

法官之迴避

recusal of judges；recusal by a judge

100. 發回或發交更審

remand or assign a case appeals

101. 救濟方法

remedies

102. 裁定駁回

repealed rulings

103. 一事不再理

res judicata

104. 第三人撤銷訴訟

revocation action by a third party

105. 上訴權

right of appeal

106. 訴訟權

right of instituting legal proceedings

107. 聽審權

right to be heard/ right to hearing

108. 受告知權

right to be informed

109. 裁定

ruling

110. 第二審

second instance

111. 自我負責機制

self-responsible mechanism

112. 送達

service (of process)

113. 和解

settlement

114. 簡易訴訟程序事件

simple proceeding cases

115. 小額訴訟程序事件

small claim cases

116. 證明妨礙

spoliation of evidence

117. 判決先例拘束原則

stare decisis

民事訴訟法

輔仁大學法律學院常用法學英文字彙表劉明生老師、黃詩婷老師編著

序號

中

文

英

文

118. 法定期間

statutory period/statute of limitation

119. 訴訟程序之停止

stay (of litigation proceedings)

120. 訴訟標的金額

subject-matter amounts of money

121. 訴訟標的管轄權

subject matter jurisdiction

122. 證人到場通知

subpoenas

123. 最高法院

Supreme Court

124. 停止訴訟程序

suspend the pending procedure

125. 當事人對抗制度

the adversary system

126. 當事人提出原則（廣義）

the party presentation principle

127. 第三審

third instance

128. 移送管轄

transfer of jurisdiction

129. 管轄法院

venue

130.

陪審團判決（與法官判決 judgment verdict 相異）

131. 陪審團選拔制度

voir dire

132. 自行迴避

voluntary recusal

133. 勝訴

winning suit

134. 撤回上訴

withdrawn

135. 證人

witness

136. 書面通知

written notice

Choose the best answer: 1. Which of the following is the correct description of “Civil Procedure”? (102 司法官第 69 題) (A) Annual examination that must be taken by many who wish to become government employees. (B) The rules applicable to constitutional civil rights claims, such as an alleged denial of due process of law. (C) The rules applicable to civil litigation. (D) Court-enforced rules of civility, especially as they may apply to trial lawyers. 2. Pursuant to Article 116 of R.O.C. Code of Civil Procedure,“Parties may submit to the court by telefax or by any other technological devices, and _____________ so submitted shall take full effect as if they were submitted in the original copy.”

民事訴訟法

輔仁大學法律學院常用法學英文字彙表張明偉老師編著

刑法與刑事訴訟法序號

中

文

英

文

教唆

abduction

綁架

abet

墮胎

abortion

從犯

accessory

控訴

accusation

被告

accused

客觀構成要件

actus reus

已決少年犯

adjudicated delinquent

裁決

adjudication

10.

裁決聽證

adjudicatory hearing

11.

辯護人、律師

advocate

12.

不在場證明

alibi

13.

犯罪事實的陳述（指少年犯罪）

allegation of delinquency

14.

特赦

amnesty

15.

上訴

appeal

16.

逮捕

apprehension

17.

傳訊（英美刑事訴訟上之正式程序，內容包含 1.法院傳喚被告到庭 2.向其宣讀訴狀 arraignment 3.由被告就訴狀所控罪行進行答辯）

18.

逮捕

arrest

19.

逮捕令

arrest warrant

20.

縱火

arson

21.

襲擊

assault

22.

估價

assessment

23.

交保

bail

24.

保釋保證書

bail bond

25.

法警

bailiff

26.

妓院

bawdy house

27.

重婚

bigamy

28.

恐嚇

blackmail

29.

專業陪審團

blue ribbon jury 41

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30.

賄賂

bribery

31.

霸凌

bullying

32.

死刑犯罪

capital offence

33.

死刑

capital punishment

34.

被指控的犯罪、控告

charge

35.

社區司法委員會

community justice panel

36.

減刑

commutation

37.

損害賠償

compensation

38.

原告、起訴者

complainant

39.

起訴狀

complaint

40.

自白

confession

41.

秘密通訊

confidential communications

42.

機密、秘密；可以信賴的品質、受到信任 confidentiality 的能力

43.

雙方同意的判決

consent ecree

44.

共謀

conspiracy

45.

藐視法庭

contempt of court

46.

違禁品

contraband

47.

矯正機構

correctional institution

48.

輔導、諮詢

counseling

49.

法院活動

court events

50.

法庭熟悉

court familiarization

51.

軍事審判

Court Martial

52.

犯罪現場調查員

Crime Scene Investigator

53.

刑事簡易程序

criminal summary

54.

刑事傳票

criminal summons

55.

刑事審判

criminal trial

56.

交互詰問

cross examination

57.

酷刑

cruel and unusual punishment

58.

拘留

custody

59.

辯護律師

defense attorney

60.

過失、瀆職、少年違法行為

delinquency

刑法與刑事訴訟法

輔仁大學法律學院常用法學英文字彙表張明偉老師編著

序號

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61.

少年法

Delinquent Act

62.

驅逐出境

deportation

63.

拘留

detention

64.

外交豁免

diplomatic immunity

65.

裁決

disposition

66.

聽審

dispositional hearing

67.

地區檢察官

district attorney

68.

轉向

diversion

69.

侵占

embezzle

70.

誘捕

entrapment

71.

客體錯誤

error in objecto

72.

證據

evidence

73.

消除

expungement

74.

引渡

extradition

75.

重罪

felony

76.

偽造文書

forgery

77.

詐欺

fraud

78.

逃犯

fugitive

79.

悲傷

grieve

80.

認罪答辯

guilty plea

81.

中途之家

Halfway House

82.

異教罪

Heresy

83.

侵入住居

home invasion

84.

居家監禁

house arrest

85.

人口販運

human trafficking

86.

法律錯誤

ignorance of the law

87.

關押、監禁

ncarceration

88.

事件、附帶條件、附屬物

incident

89.

監獄犯人

inmate

90.

心神喪失

insanity

91.

調查

investigation

92.

裁判

judgment

刑法與刑事訴訟法

輔仁大學法律學院常用法學英文字彙表張明偉老師編著

序號

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93.

法官失職

judicial misconduct

94.

司法官員

judicial officer

95.

管轄權、審判權；管轄區域

jurisdiction

96.

陪審團

jury

97.

陪審團主席

jury foreman

98.

陪審團除罪特權

Jury Nullification

99.

阻卻違法事由

justification

100. 未成年人

juvenile

101. 竊盜

larceny

102. 監護

legal custody

103. 治安法官

magistrate

104. 惡意起訴

malicious prosecution

105. 致死罪

manslaughter

106. 重傷罪

mayhem

107. 主觀構成要件

mens Rea

108. 精神上傷害

mental trauma

109. 違法審判

miscarriage of justice

110. 輕罪

misdemeanor

111. 無效審判

mistrial

112. 洗錢

money laundering

113. 互毆

mutual combat

114. 不爭執也不認罪的答辯

nolo contendere

115. 無陪審團的審判

non-jury trials

116. 通知函

notification booklet

117. 宣誓

oath

118. 妨礙司法公正

obstruction of justice

119. 違法者、罪犯

offender

120. 起訴陳訴

opening statement

121. 法規

ordinance

122. 赦免

pardon

123. 假釋

parole

124. 刑法典

Penal Code

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輔仁大學法律學院常用法學英文字彙表張明偉老師編著

序號

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125. 偽證

perjury

126. 對人身傷害的犯罪

personal injury crime

127. 海盜罪

Piracy

128. 明顯錯誤

plain error

129. 答辯

plea

130. 認罪協商

plea bargain

131. 測謊

polygraph

132. 一夫多妻

polygyny

133. 猥褻物

pornography

134. 預審

preliminary hearing

135. 判決前調查

presentence investigation

136. 審前報告

pre-sentence report

137. 審前會議

pretrial conference

138. 表面證據案件

prima facie case

139. 自訴

private complaint

140. 相當理由

probable cause

141. 鑑定、檢驗；緩刑

probation

142. 檢察官

prosecutor

143. 賣淫

prostitute

144. 心理的、精神上的

psychological

145. 贖金

ransom

146. 追償、償還

reimbursement

147. 救濟

remedy

148. 返還原物、回復原狀

restitution

149. 修復式司法

restorative justice

150. 強盜

robbery

151. 從輕適用原則

Rule of Lenity

152. 煽動犯罪

sedition

153. 被扣押的

seized

154. 刑事判決；（判決所確定的）刑罰

sentence

（糾紛或訴訟的）和解；（債務的）支付、 155. 清償；（遺囑或遺產的）完全執行；（財 settlement 產的）分配、設定（通常指財產所有人以 45

刑法與刑事訴訟法

輔仁大學法律學院常用法學英文字彙表張明偉老師編著

序號

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遺囑等方式為財產分配，包括委託受託人代為管理和執行遺產，以及夫妻婚前財產設定等） 156. 性侵害

sexual assault

157. 性騷擾

sexual harassment

158. 伊斯蘭法

Sharia Law

159. 陳述

statement

160. 嚴格責任

strict liability

161. 訴訟

suit

162. 簡易程序傳喚

summary citation

163. 簡易程序犯罪

summary offense

164. 簡易交通違規犯罪

summary traffic offenses

165. 傳票

summons

166. 嫌疑犯

suspect

167. 竄改

tamper

168. 逃稅

tax evasion

169. 證詞

testimony

170. 竊盜

theft

171. 第三人

third party

172. 刑求

torture

173. 創傷

trauma

174. 審理、審判

trial

175. （陪審團的）一致裁決

unanimous verdict

176. 非法集會

unlawful assembly

177. 流浪漢

vagrant

178. 審判籍

venue

179.

（陪審團的）評決；（無陪審團審判時） verdict 法官的裁決

180. 被害人陳述

victim impact statement

181. 令狀

warrant

182. 誤判

wrongful conviction

183. 少年犯

young offender

刑法與刑事訴訟法

輔仁大學法律學院常用法學英文字彙表翁清坤老師編著

憲法序號

中

文

英

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公務人員

a civil servant

監察委員

a member of the Control Yuan

考試委員

a member of the Examination Yuan

原住民

aborigine

修改

amend

修改

amendment

大赦

amnesty

審計

audit

預算

budget

10.

預算案

budgetary bill

11.

民治

by the people

12.

糾舉

censure

13.

制衡

checks and balances

14.

委員會

committee

15.

締結條約

conclude treaty

16.

國會

Congress, Parliament

17.

憲法

constitution, constitutional law

18.

憲法法庭

Constitutional Court, Constitutional Tribunal

19.

立憲主義

constitutionalism

20.

副署

countersignature

21.

縣議會

county council

22.

縣政府

county government

23.

宣戰

declare war

24.

民主

democracy

25.

解散立法院

dissolve the Legislative Yuan

26.

雙重國籍

dual nationality, double nationality

27.

雙首長制

dual-executive system, dual leadership system

28.

選舉

election

29.

選舉權

electoral right 50

憲法

輔仁大學法律學院常用法學英文字彙表翁清坤老師編著

序號

中

文

英

文

30.

緊急命令

emergency order

31.

行政特權

executive privilege

32.

柔性憲法

flexible constitution

33.

民享

for the people

34.

自由地區

free area

35.

眾議員

house representative

36.

彈劾

impeach

37.

被彈劾人

impeached person

38.

彈劾

impeachment

39.

休會

in recess

40.

創制

initiative

41.

質詢

interpellate

42.

法官

judge

43.

立法委員

legislator

44.

地方自治

local self-government, local autonomy

45.

縣長

magistrate

46.

媾和

make peace

47.

戒嚴令

martial law

48.

政務委員

minister without portfolio

49.

國旗

national flag

50.

國籍

nationality

51.

不信任投票

no-confidence vote

52.

名目性憲法

nominal constitution

53.

規範性憲法

normative constitution

54.

無效

null and void

55.

民有

of the people

56.

命令

ordinance

57.

特赦

pardon

58.

內閣制

parliamentary government, cabinet system, parliamentary system

59.

政黨

political party

60.

政治問題

political question

憲法

輔仁大學法律學院常用法學英文字彙表翁清坤老師編著

序號

中

文

英

文

61.

總統

president

62.

總統制

presidential government, presidential system

63.

提議

proposal

64.

省諮議會

provincial advisory council

65.

省政府

provincial government

66.

追認

ratification

67.

罷免

recall

68.

覆議

reconsider the bill

69.

複決、公民投票

referendum

70.

減刑

remission of sentence

71.

共和、共和國

republic

72.

復權

restitution of civil rights

73.

剛性憲法

rigid constitution

74.

參議員

senator

75.

權力分立

separation of powers

76.

會期

session

77.

社會福利

social welfare

78.

主權

sovereignty

79.

法律案

statutory bill

80.

任期

term

81.

領土

territory

82.

憲法增修條文

The Additional Articles of the Constitution

83.

監察院

The Control Yuan

84.

考試院

The Examination Yuan

85.

行政院

The Executive Yuan

86.

行政院會議

The Executive Yuan Council

87.

大法官

The grand justice

88.

眾議院

The House of Representatives

89.

司法院

The Judicial Yuan

90.

立法權

The legislative power

91.

立法院

The Legislative Yuan 52

憲法

輔仁大學法律學院常用法學英文字彙表翁清坤老師編著

序號

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文

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文

92.

國民大會

The National Assembly

93.

同意權

The power of consent

94.

監察院院長

The president of the Control Yuan

95.

行政院院長

The president of the Executive Yuan, The Prime Minister

96.

司法院院長

The president of the Judicial Yuan

97.

參議院

The Senate

98.

監察院副院長

The vice president of the Control Yuan

99.

行政院副院長

The vice president of the Executive Yuan

100. 司法院副院長

The vice president of the Judicial Yuan

101. 條約

treaty

102. 條約案

treaty bill

103. 違憲

unconstitutional

104. 不成文憲法

unwritten constitution

105. 缺位

vacant

106. 副總統

vice president

107. 成文憲法

written constitution

憲法

輔仁大學法律學院常用法學英文字彙表姚孟昌老師編著

英美憲法序號

中

文

英

文

限縮言論自由

abridging the freedom of speech

近用司法程序權利

access to the judicial proceeding

休庭或休會

adjournment

咨詢意見

advisory opinions

優惠措施或積極措施

affirmative action

基於年齡的歧視

age discrimination

外僑

alien

忠誠義務

allegiance

反聯邦論者

antifederalists

10.

最高法院之上訴與管轄

appeals and jurisdictions of supreme court

11.

上訴管轄權

appellate jurisdiction

12.

任免權

appointment power

13.

褫奪公權

attainder

14.

兩院制

bicameral congress

15.

權利法案

bill of rights

16.

自治團體的法規

by-laws

17.

競選經費

campaign financing

18.

死刑

capital punishment

19.

預先審查制度

censorship

20.

調卷令

certiorari

21.

制衡

checks and balances

22.

首席與陪席法官

chief justice and associate justices

23.

公民資格

citizenship

24.

民權法案

civic rights act

25.

明顯與立即的危險

clear and present danger

26.

邦聯

confederation

27.

秘密資訊

confidential information

28.

國會

congress

29.

議會特權與免責權

congressional privilege and immunity

30.

國會議員

congressman 54

美國憲法

輔仁大學法律學院常用法學英文字彙表姚孟昌老師編著

序號

中

文

英

文

31.

憲法

constitution

32.

憲法訴訟

constitutional adjudication

33.

憲法修正案

constitutional amendment

34.

憲法會議

constitutional convention

35.

憲法解釋

constitutional interpretation

36.

憲政時刻

constitutional moment

37.

憲法政體

constitutional regime

38.

憲法審查

constitutional review

39.

憲法最高性

constitutional supremacy

40.

立憲主義

constitutionalism

41.

合憲性

constitutionality

42.

法院

court

43.

代表

delegate and representative

44.

示威

demonstration

45.

去隔離政策

desegregation

46.

外交特權

diplomatic privilege

47.

多樣管轄權

diversity jurisdiction

48.

國內安寧

domestic tranquility

49.

正當法律程序

due process of law

50.

選舉人團

electoral college

51.

緊急狀態

emergencies

52.

法律平等保護原則

equal protection of law

53.

衡平

equity

54.

間諜法

espionage act

55.

有追溯效力的法令

ex post facto law

56.

行政協定

executive agreement

57.

行政特權

executive privilege

58.

公共開支

expenditure

59.

聯邦巡迴法院

federal circuit court

60.

衝突性言論

fighting words

61.

公民選舉權或專屬權

franchise

62.

集會結社自由

freedom of assembly and association

美國憲法

輔仁大學法律學院常用法學英文字彙表姚孟昌老師編著

序號

中

文

英

文

63.

出版自由

freedom of the press

64.

性別歧視

gender discrimination

65.

大陪審團

grand juries

66.

人身保護令

habeas corpus

67.

仇恨言論

hate speech

68.

聽證

hearing

69.

移民

Immigration

70.

彈劾程序

impeachment process

71.

獨立機關

independent council

72.

原住民

indigenous person

73.

提議，提案

Initiative

74.

禁制令

injunction

75.

可裁判性

justifiability

76.

自由放任經濟

laissez-faire economics

77.

正當期待或信賴保護

legitimate expectation

78.

大憲章

magna carta

79.

最低工資法

minimum wage statutes

80.

獨占

monopoly

81.

叛亂

mutiny

82.

歸化法

naturalizations law

83.

必要與適當條款

necessary and proper clause

84.

新政

new deal

85.

撤回起訴

nolle prosequi

86.

法律無效

nullity of an act

87.

宣誓或切結

oath or affirmation

88.

法官于判決中附帶表示的意見

obiter dictum

89.

邪淫

obscenity

90.

行政監察使

ombudsperson

91.

原始管轄權

original jurisdiction

92.

請願或訴願

petition

93.

公民投票

plebiscite

94.

政治問題

political question

美國憲法

輔仁大學法律學院常用法學英文字彙表姚孟昌老師編著

序號

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文

英

文

95.

人頭稅

poll taxes

96.

色情言論

pornography

97.

憲法前言

preamble to the constitution

98.

隱私

privacy

99.

公告宣告

Proclamation

100. 遵循憲法

pursuance of the constitution

101. 憲法批准

ratification of the constitution

102. 叛亂

rebellion

103. 請願申訴

redress of grievances

104. 複決

referendum

105. 宗教多元

religious pluralism

106. 共和政體

republican form of government

107. 煽惑暴動法

sedition act

108. 反同性戀法

sodomy law

109. 主權者

sovereign

110. 主權豁免

sovereign immunity

111. 主權

sovereignty

112. 適格

standing

113. 先例拘束原則

stare decisis

114. 國民

subjects of the state

115. 投票

suffrage

116. 最高與下級法院

supreme and inferior courts

117. 權利暫時停止

Suspension

118. 中止條款

suspension clause

119. 象徵性言論

symbolic speech

120. 領土

territory

121. 恐怖主義

terrorism

122. 法院權限

the province of the courts

123. 酷刑

torture

124. 叛國罪

treason

125. 條約公約

treaties and conventions

126. 越權行為

ultra vires

美國憲法

輔仁大學法律學院常用法學英文字彙表姚孟昌老師編著

序號

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英

127. 有效

validity

128. 證人和陪審團接受預先審查

voir dire hearing

129. 上級法院給下級法院的訓令

writ of mandamus

文

Cloze Test: 1. is the dismissal by some court, legislative assembly, or properly authorized officer, of the business before them. 2. An is a duty of fidelity said to be owed by a subject or a citizen to his/her state or sovereign. 3. A bill of is an act of a legislature declaring a person or group of persons guilty of some crime and punishing them without privilege of a judicial trial. As with attainder resulting from the normal judicial process, the effect of such a bill is to nullify the targeted person’s civil rights, most notably the right to own property。 4.

are the Rules and ordinances made by a corporation for its own government.

is the suppression of speech or other public communication which may be considered objectionable, harmful, sensitive, politically incorrect or inconvenient as determined by a government, media outlet or other controlling body. It can be done by governments and private organizations or by individuals who engage in self-censorship. It occurs in a variety of different contexts including speech, books, music, films, and other arts, the press, radio, television, and the Internet for a variety of reasons including national security, to control obscenity, child pornography, and hate speech, to protect children, to promote or restrict political or religious views, and to prevent slander and libel.

means the status of a citizen with its attendant duties, rights, and privileges.

is to grant ambassadors the exemption from taxation and ordinary processes of law afforded to diplomatic personnel in a foreign country.

can be defined as the expenditure incurred by public 58

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沈默之承諾 (默認)

acceptance by silence

接受要約、承諾

acceptance of offer

和解與清償

accord and satisfaction

承認

acknowledgement

默許

acquiescence

對人訴訟

action in personam

對物訴訟

action in rem

附加條款

additional terms, additional clause

約因之適當性

adequacy of consideration

10.

裁判、宣告

adjudication

11.

遺產管理人

administrator

12.

13.

律師

advocate

14.

宣誓書

affidavit

15.

確認

affirm, affirmation

16.

代理人

agent

17.

協議、協定

agreement

18.

主張

allege, allegation

19.

更改

alter, alteration

20.

選擇性的認諾

alternative promise

21.

英美法

Anglo-American law

22.

前契約

antecedent contract

23.

預期

anticipate

24.

預期利潤、預期利益

anticipated profit

25.

預先拒絕履行契約、先期違約

anticipatory repudiation, anticipatory breach

26.

上訴

appeal

27.

仲裁

arbitration

28.

同意

assent, consent

29.

主張、聲稱

assertion

30.

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31.

權利之讓與

assignment of rights

32.

讓與人

assignor

33.

承擔

assume

34.

義務承擔

assumption of duty

35.

訴訟代理人

attorney

36.

拍賣

auction

37.

阻止、阻礙

bar

38.

談判、討價還價、交易

bargain

39.

談判地位

bargaining position

40.

行為

behavior, conduct

41.

受益人

beneficiary

42.

利益

benefit

43.

競拍人、出價人、投標人、競買人 bidder

44.

雙方契約

bilateral contract

45.

拘束力

binding force

46.

善意的買方

bona fide purchaser

47.

違反

breach

48.

違約、違反契約

breach of contract

49.

舉證責任

burden of proof

50.

取消、解除 (契約)

cancellation (of contract)

51.

行為能力

capacity

52.

當事人之行為能力

capacity of parties

53.

締約能力

capacity to contract

54.

因果關係

causation

55.

訴因

cause of action

56.

買方自慎

caveat emptor

57.

中止、停止

cease

58.

情事變更

change of circumstances

59.

動產

chattel

60.

法典化

codified

61.

附屬契約

collateral contract 62

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62.

普通法

common law

63.

普通法上之救濟

common law remedy

64.

溝通、通知、傳達

communication

65.

賠償

compensation

66.

補償性損害賠償

compensatory damages

67.

競爭

competition

68.

(完全或部分之) 協定

(complete or partial) agreement

69.

隱瞞

concealment

70.

調解、和解

conciliation

71.

締結 (契約)

conclude (a contract)

72.

並行條件

concurrent condition

73.

先決條件

condition precedent

74.

解除條件

condition subsequent

75.

條件

condition, term

76.

附條件之認諾

conditional promise

77.

(間接) 損害賠償

(consequential) damages

78.

約因

consideration

79.

為動機之約因

consideration as motive

80.

契約

contract

81.

契約損害賠償

contract damages

82.

必需品契約

contract for necessaries

83.

契約之構成

contract formation

84.

以婚姻為約因之契約

contract in consideration for promise of marriage

85.

一年內不能履行完成之契約

contract which cannot be performed within one year

86.

契約義務

contractual duty

87.

抵觸、不一致

contradiction

88.

爭執

controversy

89.

相對權利

corresponding rights

90.

反訴

counterclaim 63

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91.

反要約

counter-offer

92.

衡平法院

court of equity

93.

締約、承諾

covenant

94.

債權人

creditor

95.

債權受益人

creditor beneficiary

96.

標準

criterion

97.

交錯要約

cross offers

98.

損害、傷害

damage

99.

事實上

de facto

文

100. 法律上

de jure

101. 經銷合約

dealership agreement

102. 債務人

debtor

103. 欺騙

deceit

104. 契據

deeds

105. 契約未履行

default

106. 有瑕疵的

defective

107. 抗辯、答辯

defense

108. 遲延

delay

109. 通知遲延

delay in communication

110. 委託義務

delegation of duty

111. 交付

delivery

112. 定金

deposit

113. 喪失、滅失

destruction

114. 受害、損害

detriment

115. 信賴損害

detrimental reliance

116. 判決附帶意見

dictum

117. 無行為能力

disability

118. 否認

disaffirm

119. 免除、解除

discharge

120. 契約義務解除

discharge of contractual duty

121. 承諾之拒絕

disclaimer 64

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122. 駁回

dismiss

123. 不成比例

disproportionate

124. 可分割的契約

divisible contract

125. 捐贈

donate

126. 受贈者

donee

127. 贈與受益人

donee beneficiary

128. 捐贈人

donor

129. 擬約人

drafter, draftsman

130. 因為、導因於

due to

131. 脅迫

duress

132. 減少損害的義務

duty to mitigate damages

133. 地役權

easement

134. 經濟利益

economic benefit

135. 經濟上之脅迫

economic duress

136. 受雇人

employee

137. 雇用人

employer

138. 執行

enforce

139. 衡平禁反言

equitable estoppel

140. 衡平法原則

equitable principle

141. 衡平法救濟

equitable remedy

142. 衡平法

equity

143. 必要之點

essential element

144. 財產、遺產

estate

145. 禁反言

estoppel

146. 證據

evidence

147. 交換

exchange

148. 約定之交換

exchange of promises

149. 可寬免的

excusable

150. 條件免除

excuse of condition

151. 已履行之契約

executed contract 65

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152. 執行人

executor

153. 待履行之契約

executory contract

154. 免除

exempt

155. 免除條款

exemption clause

156. 支配權之行使

exercise of dominion

157. 預期損害賠償

expectation damages

158. 期待利益

expectation interest

159. 花費

expenditures

160. 明示允諾

express promise

161. 明示條款

express terms

162. 明示

expressly

163. 極度不相當

extreme, excessive

164. 外部證據

extrinsic evidence

165. 失敗、不履行

failure

166. 公平交易

fair dealing

167. 虛偽意思表示

false representation

168. 過失、過錯

fault

169. 信託關係

fiduciary relationship

170. 確定要約、不得撤回之要約

firm offer

171. 權利之不行使

forbearance

172. 訴訟之放棄

forbearance to sue

173. 禁止

forbid

174. 不可抗力

force majeure

175. 可預見

foreseeable

176. 權利喪失

forfeiture

177. 成立、構成

form, formation

178. 要式契約、正式契約

formal contract

179. 詐欺

fraud

180. 契約挫折

frustration of contract

181. 目的之無法達成、締約目的挫敗

frustration of purpose

182. 基本的契約違反

fundamental breach of contract

183. 預期利益

future profit, anticipated profit 66

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184. 不特定要約

general offer

185. 贈與

gift

186. 贈與性允諾

gift promise

187. 誠信、善意

good faith

188. 誠信及公平交易

good faith and fair dealing

189. 受讓人

grantee

190. 無償讓與

gratuitous assignment

191. 重大過失、重大疏失

gross negligence

192. 保證、擔保

guarantee

193. 監護人

guardian

194. 非法、違法

illegal

195. 不法協議

illegal agreement

196. 虛幻的認諾

illusory promise

197. 損害、損傷

impair

198. 默示條件

implied condition

199. 默示契約

implied contract

200. 默示允諾

implied promise

201. 默示條款

implied terms

202. 不可能的

impossible

203. 履行不能

impracticability of performance

204. 不能履行

impracticable

205. 不正當威脅

improper threat

206. 惡意

in bad faith

207. 善意

in good faith

208. 欠缺行為能力

incapacity

209. 偶定受益人、附帶受益人

incidental beneficiary

210. 偶然利益

incidental benefit

211. 招致

incur

212. 補償

indemnify

213. 引起

induce

214. 推定

infer

215. 非要式契約

informal contract 67

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216. 禁止令

injunction

217. 受害當事人

injured party

218. 給付不能、破產

insolvency

219. 分期 (履行)

installments

220. 保險

insurance

221. 保險費

(insurance) premium

222. 完整協議

integrated agreement, integration

223. 意定受益人

intended beneficiary

224. 意思、意圖

intent

225. 解釋

interpretation

226. 酒醉之人

intoxicated person

227. 無效的

invalid

228. 要約的引誘

invitation to make an offer

229. 依法不可撤回

irrevocable by statute

230. 連帶義務

joint and several duty

231. 共同義務

joint duty

232. 判決

judge, judgment

233. 司法救濟

judicial remedies

234. 陪審團

jury

235. 正當期待

justifiable expectations

236. 土地契約

land contract

237. 地主

landlord

238. 時間經過、期限已屆至

lapse of time

239. 衡平法

law of equity

240. 訴訟

lawsuit

241. 租賃

lease

242. 法律能力

legal capacity

243. 法定義務

legal duty

244. 判例

legal precedent, case

245. 信用狀

letter of credit

246. 特許權

license

247. 預定損害賠償

liquidated damages 68

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248. 清算人

liquidator

249. 損失

loss

250. 發信原則

mailbox rule

251. 非法行為、不當行為

malfeasance

252. 意思表示

manifestation of intention

253. 承諾方式

manner of acceptance

254. 重大違反

material breach

255. 重大變更

material change

256. 主要條款

material terms

257. 合意

meeting of the minds

258. 備忘錄

memorandum

259. 心神喪失

mental disorder

260. 心神耗弱

mentally ill or defective

261. 商人

merchant

262. 合併條款

merger clause

263. 輕微的違反

minor breach

264. 未成年人

minor, infant

265. 鏡子影像規則、鏡像規則

mirror image rule

266. 不當行為

misconduct

267. 不實陳述

misrepresentation, false statement

268. 錯誤

mistake

269. 誤認、誤解

misunderstanding

270. 減輕、減少

mitigate

271. 損害賠償之減輕

mitigation of damages

272. 損害賠償金、損害賠償金額

money damages

273. 道德義務

moral obligation

274. 相互同意、合意

mutual assent

275. 雙方錯誤

mutual mistake

276. 義務相互性

mutuality of obligations

277. 談判、協商

negotiate, negotiation

278. 名義上之約因

nominal consideration

279. 名義上的損害賠償

nominal damages 69

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280. 非拘束性承諾聲明

non-binding statement

281. 非競爭條款

non-competition clause

282. 非契約性質義務

non-contractual obligation

283. 未揭露

non-disclosure

284. 通知

notification

285. 債務更新

novation

286. 無效的

null and void

287. 無效

nullification

288. 自始無效

nullity ab initio

289. 反對、異議

objection

290. 客觀標準

objective standard

291. 義務、責任

obligation

292. 債權人

obligee

293. 債務人

obligor

294. 要約

offer

295. 要約過期

offer has expired

296. 要約相對人、受要約人

offeree

297. 要約人

offeror

298. 遺漏

omit, omission

299. 有影響力之錯誤

operative mistake

300. 選擇權

option

301. 選擇權契約

option contract

302. 口頭約定

oral agreement

303. 口頭允諾

oral promise

304. 口頭

oral, verbal

305. (口頭或書面) 協定

(oral or written) agreement

306. 生產及需求契約

output and requirement contracts

307. 口頭證據法則

Parol Evidence Rule

308. 部分履行

part performance

309. 合夥

partnership

310. 過去的約因、前約因

past consideration

英美契約法

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311. 前債

past debt

312. 清償債務

pay indebtedness

313. 受款人

payee

314. 付款人

payer

315. 付款、給付

payment

316. 違約金

penalty

317. 履行

performance

318. 貨品交付地

place of delivery

319. 原告

plaintiff

320. 質押

pledge

321. 占有、持有

possession

322. 接受要約權

power of acceptance

323. 免除權、撤銷權

power of avoidance

324. 終止權

power of termination

325. 確認權

power to affirm

326. 前言、序言

preamble

327. 排除

preclude

328. 既存債務

pre-existing debt

329. 初期的磋商

preliminary negotiations

330. 將來權利的現實讓與

present assignment of future right

331. 優勝

prevail

332. 主要的

principal

333. 允諾禁反言原則

principle of promissory estoppel

334. 當事人原則

privity of contract

335. 利潤、利益

profit

336. 遺產執行人或管理人的約定

promise by executor or administrator

337. 為他人償還債務的約定

promise to answer for the debt of another

338. 給付既存債務之承諾

promise to pay pre-existing debt

339. 受約人、受約定人、被允諾人

promisee

340. 立約人、約定人、允諾人

promisor

341. 損害舉證

proof of loss

342. 將來給付不能

prospective inability to perform

英美契約法

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343. 代理人

proxy

344. 不特定大眾

public at large

345. 公共政策

public policy

346. 懲罰性損害賠償

punitive damages

347. 買受人、買方

purchaser

348. 按工計酬、按勞計酬

quantum meruit

349. 準契約

quasi-contract

350. 事實問題

question of fact

351. 相對報酬、對價

quid pro quo

352. 報價、估價單

quotation

353. 判決理由

ratio decidendi

354. 達成協議

reach an agreement

355. 合理努力

reasonable diligence

356. 合理的預期或期待

reasonable expectation

357. 合理之人

reasonable man

358. 合理期間

reasonable time

359. 反駁

rebut

360. 重新獲得、取得

recover

361. 買回、贖回

redemption

362. 補償、賠償

reimbursement

363. 拒絕

reject

364. 拒絕要約

rejection of offer

365. 解除、免除

release

366. 信賴

reliance

367. 信賴損害賠償

reliance damages

368. 信賴利益

reliance interest

369. 信賴要約

rely on offer

370. 救濟、賠償

remedy

371. 違約之救濟

remedy for breach of contract

372. 給予

render

373. 拒絕 (給付、履行)

repudiation

374. 解約

rescission of contract 72

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375. 美國法律整編

Restatement of the Law

376. 回復原狀

restitution

377. 回復利益

restitution interest

378. 限制

restraint

379. 撤回要約

revocation of offer

380. 撤回

revoke

381. 權利

right

382. 第三人權利

rights of third parties

383. 證據法則

rule of evidence

384. 商品買賣

sale of goods

385. 土地買賣

sale of land

386. 擔保

security

387. 擔保約定書

security agreement

388. 擔保利益

security interest

389. 擔保交易

security transaction

390. 抵銷

set-off

391. 清算

settlement

392. 表面上或名義上之約因

sham or nominal consideration

393. 沈默、不揭露

silence, non-disclosure

394. 強制執行

specific performance

395. 特別回復原狀

specific restitution

396. 定型化協議

standardized agreement

397. 先例拘束

stare decisis

398. 防止詐欺條例

Statute of Frauds

399. 訴訟時效法規

statute of limitations

400. 主觀因素

subjective factor

401. 後受讓人

subsequent assignee

402. 實質利益

substantial interest

403. 實體法

substantive law

404. 約因之替代

substitute for consideration

405. 替代性履行

substitute performance

406. 連續受讓人

successive assignees

英美契約法

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407. 繼承人

successor

408. 保證

surety

409. 放棄

surrender

410. 當時之一切情況

surrounding circumstances

411. 暫停、暫止

suspend

412. 象徵文書

symbolic writing

413. 生效

take effect

414. 有體財產

tangible property

415. (土地的) 租佃

tenancy

416. 承租人

tenant

417. 招標

tender

418. 可終止的

terminable

419. 終止要約

termination of offer

420. 遺囑

testament

421. 第三受益人

third party beneficiary

422. 威脅

threat

423. 權利 (所有權)

title

424. 交易

transaction

425. 移轉

transfer

426. 受讓人

transferee

427. 越權契約

ultra vires contract

428. 不合情理合約、不公平的契約

unconscionable contract

429. 不正當影響

undue influence

430. 不可執行

unenforceable

431. 不可執行之認諾

unenforceable promise

432. 締約能力不平等、不對等能力

unequal bargaining power

433. 明確的同意

unequivocal assent

434. 不公平壓制

unfair pressure

435. 不可預見的

unforeseeable

436. (美國) 統一商法典

Uniform Commercial Code, UCC

437. 單方契約

unilateral contract

438. 單方錯誤

unilateral mistake 74

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439. 不當受益、不當得利

unjust enrichment

440. 未經要求的、主動提供的

unsolicited

441. 非真實書面陳書

untrue recitals

442. 習慣

usage

443. 交易之習慣

usage of trade

444. 最大誠信

utmost good faith

445. 有效

valid

446. 有效約因

valid consideration

447. 契約效力

validity of contract

448. 價值

value

449. 買方

vendee

450. 賣方

vendor

451. 既得權利

vested rights

452. 受害人

victim

453. 違反

violation

454. 無效

void

455. 無效契約

void contract

456. 可撤銷

voidable

457. 可撤銷之契約

voidable contract

458. 自願同意

voluntary consent

459. 工資讓與

wage assignment

460. 賭博契約

wagering contract

461. 放棄

waiver

462. 擔保

warranty

463. 意願

willingness

464. 撤回、取回

withdraw

465. 不知情

without knowledge

466. 不使受損害

without prejudice to

文

Choose the best answer: 1. Kate hires Mario, a famous chef, to cook for her wedding. The chef cannot ___ the duty to cook to someone else, because the party has specifically contracted for the experience and individual skill of this chef. (102 司法官第 58 題) 75

英美契約法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、劉晏齊老師編著

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“如果不”原則

“but for” rule

一般謹慎之人

a man of ordinary prudence

消除

abatement

不尋常危險活動

abnormally dangerous activity

絕對責任

absolute liability

絕對特權

absolute privilege

濫用

abuse of

行為

act

天災

act of god

10.

具可訴訟性

actionable per se

11.

行為人

actor

12.

事實上的同意

actual consent

13.

實際損害

actual damages

14.

真正惡意

actual malice

15.

加重傷害

aggravation of injury

16.

幫助與教唆

aiding and abetting

17.

離間夫妻關係

alienation of spouse’s affections

18.

誘惑理論

allurement doctrine

19.

法院之友（利害關係人陳述意見書） amicus curiae

20.

道歉

apology

21.

明示同意

apparent consent

22.

憂慮

apprehension

23.

竊用(他人姓名肖像)

appropriation

24.

竊用肖像

appropriation of likeness

25.

竊用姓名

appropriation of name

26.

逮捕

arrest

27.

人為的危險

artificial hazards

28.

即時威脅、恫嚇

assault

29.

(自願)承擔風險

(voluntary) assumption of risk

30.

可避免後果原則

avoidable consequences rule

31.

受託人

bailee 80

英美侵權法

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32.

暴行、非法接觸、毆擊

battery

33.

義務違反

breach of duty

34.

善意買受人

bona fide purchasers

35.

舉證責任

burden of proof

36.

旁觀者

bystander

37.

因果關係

causation

38.

事實原因

cause in fact

39.

間接證據、情況證據

circumstantial evidence

40.

請求權人

claimant

41.

清楚且令人信服的證據

clear and convincing evidence

42.

附屬來源法則

collateral source rule

43.

一般運輸業者

common carrier

44.

比較過失、共同過失

comparative negligence

45.

能力

competence

46.

隱瞞、未揭露

concealment, non-disclosure

47.

附隨義務

concomitant obligation

48.

共同過失

concurrent negligence

49.

“如果不”原則

condition sine qua non

50.

寬恕、赦免

condonation

51.

監禁

confinement

52.

有意識之不實說明

conscious misrepresentation

53.

同意

consent

54.

親權

consortium

55.

共謀

conspiracy

56.

蔑視性的損害賠償

contemptuous damages

57.

與有過失、共同過失

contributory negligence

58.

侵占、強佔

conversion

59.

著作權

60.

執行職務過程

course of employment

61.

習慣

custom

62.

要件

element

63.

證明

establish

英美侵權法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、劉晏齊老師編著

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64.

免責條款

exculpatory

65.

詐欺

deceit

66.

名譽毀損、誹謗

defamation

67.

當然誹謗

defamation per se

68.

有瑕疵的產品

defective product

69.

心神不足

deficient mental capacity

70.

剝奪

deprive

71.

拘留

detention

72.

不利

detriment

73.

尊嚴

dignity

74.

管教、懲處

discipline

75.

免責條款

disclaimer clause

76.

否認責任

disclaim liability

77.

自由決定的、有裁量權的

discretionary

78.

駁回

dismiss

79.

強佔

dispossession

80.

剝奪占有之行為

dispossessory act

81.

不同的損害

distinct harms

82.

留置

distrainment

83.

可區分的損害

divisible harm

84.

支配

dominion

85.

贈與人

donor

86.

正當程序

due process

87.

脅迫

duress

88.

責任

duty

89.

注意義務

duty of care

90.

損失減輕義務

duty to mitigate the loss

91.

經濟上損失

economic loss

92.

薄腦殼原則

eggshell skull rule

93.

精神損害、精神痛苦

emotional distress

94.

雇用人責任

employer’s liability

95.

禁反言

estoppel

英美侵權法

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96.

施以恩惠

ex gratia

97.

逾越必要武力(正當防衛)

excessive force

98.

專家證人

expert witness

99.

明示危險承擔

express assumption of risk

100. 明示擔保

express warranty

101. 損害範圍

extent of damage

102. 公正評論

fair comment

103. 不作為

failure to act

104. 非法逮捕

false arrest

105. 非法監禁

false imprisonment

106. 扭曲他人形象 (隱私權)、誤導

false light

107. 過失責任

fault liability

108. 所有權

fee simple

109. 重罪

felony

110. 信賴責任

fiduciary duty

111. 不可抗力

force majeure

112. 可允許使用之武力(正當防衛)

force permissible

113. 可預見性

forseeability

114. 可預見的

foreseeable

115. 傷害之可預見性

foreseeability of harm

116. 特許權

franchise granted

117. 欺騙、詐欺

fraud

118. 詐欺性不實說明

fraudulent misrepresentation

119. 喪葬費用

funeral expenses

120. 未來占有

future possession

121. 誠信, 善意

good faith

122. 一般損害賠償

general damages

123. 傷害的嚴重性

gravity of harm

124. 重大過失

gross negligence

125. 法定監護人

guardian ad litem

126. 傷害

harm

127. 傷害性觸擊

harmful contact

英美侵權法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、劉晏齊老師編著

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128. 傷害性或冒犯性之觸擊

harmful or offensive contact

129. 功能喪失損害賠償

hedonic damages

130. 即時占有

immediate possession

131. 豁免、免責

immunity

132. 傷害

impairment

133. 默示危險承擔

implied assumption of risk

134. 默示同意

implied consent

135. 默示的買賣性擔保

implied warranty of merchantability

136. 默示的可適用某特定目的擔保

implied warranty of fitness for a particular purpose

137. 可歸責的過失

imputed negligence

138. 疏忽的

inattentive

139. 煽動

incitement

140. 損害的賠償、補償

indemnity

141. 獨立契約履行輔助人

independent contractor

142. 通貨膨脹

inflation

143. 知情後之同意、告知後同意

informed consent

144. 固有的、天賦的

inherent

145. 固有危險、隱有危險

inherently dangerous

146. 禁止令

injunction

147. 有害謊言

injurious falsehood

148. 侵害、傷害

injury

149. 善意誹謗

innocent defamation

150. 精神錯亂

insanity

151. 故意、意圖

intent

152. 故意的

intentional

153. 故意不實陳述

intentionally false statement

154. 利益

interest

155. 故意加害

intentional harm

156. 商業關係之干擾

interference with business relations

157. 契約關係之干擾

interference with contractual relationship

158. 介入原因、干涉原因

intervening causes 84

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159. 脅迫

intimidation

160. 侵擾(他人私生活或隱私權)

intrusion

161. 侵犯

invade

162. 侵犯個人隱私

invasion of privacy

163. 受邀人

invitee

164. 連帶責任、共同和個別責任

joint and several liability

165. 共同侵權行為人

joint tortfeasors

166. 最後避免機會

last clear chance

167. 法律原因

legal cause

168. 承租人

lessee

169. 出租人

lessor

170. 書面誹謗、文字誹謗

libel

171. 受許可進入之人、執照持有者

licensee

172. 損害發生的可能性

likelihood of injury

173. 有限義務原則

limited-duty rules

174. 家禽家畜

livestock

175. 令人厭惡的疾病

loathsome disease

176. 喪失工作能力

loss of earning capacity

177. 精障之人

lunatic

178. 惡意

malice

179. 蓄意濫用法律訴訟程序

malicious abuse of legal process

180. 惡意起訴

malicious prosecution

181. 執業疏失

malpractice

182. 產品製造人責任

manufacturer’s liability

183. 產品製造瑕疵

manufacturing defects

184. 精神缺陷

mental deficiency

185. 精神上傷害

mental suffering

186. 救助中不謹慎

misfeasance

187. 重述公布

multiple publications

188. (公共 / 私人) 需要

(public / private) necessity

189. 過失

negligence

190. 法定過失、當然過失

negligence per se

英美侵權法

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191. 過失行為

negligent conduct

192. 鄰人原則

neighbour principle

193. 精神打擊

nervous shock

194. 無義務原則

no-duty rules

195. 無過失責任

no-fault liability

196. 象徵性賠償

nominal award

197. 名義上(或象徵性)損害賠償

nominal damages

198. 不可轉嫁的義務

non-delegable duty

199. 單純不予救助

nonfesance

200. 土地的非自然利用

nonnatural user of land

201. 非金錢上傷害

nonpecuniary harm

202. 非財產上的損害

non-pecuniary loss

203. 觀念上的義務

notional duty

204. 因果關係中斷

novus actus interveniens

205. 非法妨害、妨害

nuisance

206. 土地占有人

occupant of land

207. 土地所有人、土地佔有人

occupier

208. 土地佔有人責任

occupier’s liability

209. 一般注意

ordinary care

210. 冒犯性觸擊

offensive contact

211. 不作為、懈怠

omission

212. 一般過失

ordinary negligence

213. 親權間之豁免權

parental immunity

214. 仿冒

passing off

215. 專利

patent

216. 金錢上損失

pecuniary loss

217. 本身、當然

per se

218. 永久的傷害

permanent injury

219. 個人仇視、個人敵視

personal hostility

220. 人身傷害

personal injuries

221. 實體傷害、身體傷害

physical harm

222. 使人有不好形象

placing person in false light

英美侵權法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、劉晏齊老師編著

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223. 可實施性

practicablity

224. 預防

precaution

225. 出生前損害

prenatal injuries

226. 優勢證據

preponderance of evidence

227. 表面上證據確鑿的案件

prima facie case

228. 表面證據、推定證據

prima facie evidence

229. 推定過失

prima facie negligence

230. 隱私

privacy

231. 對私人之妨害

private nuisance

232. 特權、特殊權利

privilege

233. 產品瑕疵

product defect

234. 產品(製造人)責任

products liability

235. 財產

property

236. 財產損害

property damage

237. 比例責任

proportional responsibility

238. 主力近因

proximate causation

239. 最近原因

proximate cause

240. 公開他人隱私 (隱私權)

public disclosure

241. 公眾人物

public figure

242. 對公眾之妨害

public nuisance

243. 公職人員

public official

244. 吹噓

puffing

245. 懲處、處罰

punishment

246. 懲罰性損害賠償

punitive damages

247. 單純比較過失

pure comparative negligence

248. 純粹經濟損失

pure economic loss

249. 合理注意

reasonable case

250. 合理謹慎之人

reasonable prudent man

251. 合理相信

reasonably believes

252. 可合理預見後果

reasonably foreseeable consequences

253. 可以反駁的推定

rebuttable presumption

254. 反駁證據

rebuttal evidence

英美侵權法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、劉晏齊老師編著

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255. 取回、奪回

recapture

256. 奪回動產

recapture of chattels

257. 魯莽致安全於不顧

reckless disregard of safety

258. 魯莽、重大疏失

recklessness

259. 回復、補償

recovery

260. 陳述

representation

261. 事實本身即為說明、過失之推定

res ipsa loquitur

262. 救助理論

rescue doctrine

263. 減少或增加賠償金額之裁定

remittitur and additur

264. 返還財產

replevin

265. 事實本身證明、事實推定原則

res ipsa loquitur

266. 監督者負責、雇主責任

respondeat superior

267. 要求分擔賠償權

right of contribution

268. 水濱權

riparian right

269. 最後機會原則

rule of last opportunity

270. 批准、制裁

sanction

271. 自衛

self-defense

272. 正當防衛行為

self-defensive action

273. 地役權

servitude

274. 兄弟姊妹

siblings

275. 口頭誹謗

slander

276. 特別損害賠償

special damages

277. 配偶間豁免權

spousal immunity

278. 注意標準

standard of care

279. 言論、陳述

statement

280. 事實陳述

statement of fact

281. 法律陳述

statement of law

282. 意見陳述

statement of opinion

283. 訴訟時效中斷法

statute of repose

284. 訴訟時效(規定)

statutes of limitations

285. 嚴格責任

strict liability

286. 負責任

subject to liability

英美侵權法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、劉晏齊老師編著

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287. 後發意外事故

subsequent accident

288. 實質要素

substantial factor

289. 連續性的損害

successive injuries

290. 替代原因、介入原因

superseding cause

291. 扶養人死後訴權

survival action

292. 中斷

suspend

293. 奪取

taking

294. 過於遠因

too remote

295. 侵權行為人

tortfeasor

296. 侵權行為

torts

297. 侵權行為

tortuous conduct

298. 商標

trade mark

299. 可轉換之故意

transferred intent

300. 受讓人

transferee

301. 讓與人

transferor

302. 言語上威脅

treat by words

303. 直接侵害、非法入侵

trespass

304. 非法侵犯動產

trespass to chattel

305. 非法侵犯土地

trespass to land

306. 對人身的直接侵害

trespass to person

307. 不法侵入者

trespasser

308. 不可避免之原因

unavoidable accident

309. 胎兒

unborn child

310. 非法行為

unlawful conduct

311. 不合理的妨害

unreasonable interference

312. 意外懷孕

unwanted pregnancy

313. 土地買受人

vendee

314. 土地出賣人

vendor

315. 替代責任

vicarious liability

316. 違反

violation

317. 意志的

volitional

318. 欠缺合理注意

want of reasonable care

英美侵權法

輔仁大學法律學院常用法學英文字彙表黃裕凱老師、劉晏齊老師編著

序號

中

文

英

文

319. 逮捕令

warrant

320. 非法致死

wrongful death

321. 民事訴訟程序之非法利用

wrongful use of civil proceedings

322. 危險區

Zone of danger

Choose the best answer: 1. Ally has a wart on her arm. Her physician, Eldon, anesthetizes Ally and removes the wart against Ally’s will. The removal in no way affects Ally’s health, and is in fact beneficial. Nevertheless, Ally still has suffered and therefore can sue for damages. (102 司法官第 56 題) (A)mental distress 2.

(B)financial injury (C)economic loss (D)bodily harm

Pursuant to Article 187 of R.O.C. Civil Code, the guardian is not liable if there is no negligence in his duty of supervision. Which of the following is the best description of “Negligence”? (102 司法官第 57 題) (A)Forgetfulness to the third party (B)Continuing misconduct (C)Intention of the wrongful act (D)Breach of a duty that proximately causes injury

Pursuant to Article 195 of R.O.C. Civil Code, Paragraph 1, if it is one’s that has been infringed, the injured person may also seek appropriate measures to restore it. (102 司法官第 59 題) (A)body

(B)liberty

(C)privacy (D)reputation

Pursuant to Article 184 of R.O.C. Civil Code, “A person who, , has wrongfully damaged the rights of another is bound to compensate him for any injury arising therefrom.” (102 律師第 56 題) (A)directly or indirectly (B)legally or morally (C)intentionally or negligently (D)potentially or immediately

Based on the evidence presented at trial, the judge(or jury) finds that the defendant breached a variety of duties to the plaintiff. The judge(or jury) also concludes that these breaches were the cause of the portion of the plaintiff’s damages. (102 律師第 57 題) (A)proximate (B)near (C)fair (D)approximate

E filed suit against G and H, and the judge found the defendants jointly and severally liable for E’s injuries in the amount of NT$90,000. Pursuant to Article 90

英美侵權法

Bilingual Trade Remedy Related Terms 附件、貿易救濟專有名詞中英文對照表英 A

文

中

文

簡稱

Actionable Subsidies

可控訴補貼

Advisory Centre on WTO Law

WTO 法律諮詢中心

ACWL

Anti-Dumping Agreement

反傾銷協定

Agreement on Trade Related Aspects of Intellectual

與貿易有關之智慧財產權

TRIPS

Property Rights

協定

Agreement on Safeguards

防衛協定

Agreement on Subsidies and Countervailing

補貼與平衡稅措施協定

ASCM

Agreement on Technical Barriers to Trade

技術性貿易障礙協定

TBT

Annual Administrative Review

年度複查

Anti-Absorption Clause

反吸收條款

Anti-Circumvention Measure

反規避措施

Anti-Dumping Duty

反傾銷稅

Appellate Body

上訴機構

Asia-Pacific Economic Cooperation

亞太經濟合作會議

APEC

Association of Southeast Asian Nations

東南亞國家協會

ASEAN

Bureau of Foreign Trade, MOEA

經濟部國際貿易局

BOFT,

Measures

MOEA

Best Information Available

最佳可得資訊

BIA

Balance of Payments

國際收支

BOP

Changed Circumstance Review

情勢變更檢討

Circumvention Measure

規避措施

Committee on Anti-Dumping Practices

反傾銷措施委員會

Committee on Safeguards

防衛委員會

Committee on Subsidies and Countervailing

補貼暨平衡措施委員會

Measures Committee On Trade and Development

貿易與發展委員會

Comparative Advantage

比較利益

英

文

中

文

簡稱

Confidential Version

機密版

Consensus

共識

Consultation

諮商

Contracting Parties

締約國

Council for Trade in Goods

貨品貿易委員會

Council of Agriculture, Executive Yuan

行政院農業委員會

COA, EY

Countervailing Duty

平衡稅

CVD

Customs Act

關稅法

de minimis

微量

Department of Customs Administration, MOF

財政部關政司

Directly Competitive Product

直接競爭產品

Directorate General of Customs, MOF

財政部關稅總局

Dispute Settlement Body

爭端解決機構

DSB

Dispute Settlement Mechanism

爭端解決機制

DSM

Dispute Settlement Understanding

爭端解決瞭解書

DSU

Doha Development Agenda

杜哈發展議程

DDA

Doha Round

杜哈回合

Dumping Determination

傾銷認定

Dumping Margin

傾銷差額

Fact-Finding

事實的發掘

Fair Trade

公平貿易

Final Determination

最後調查認定

Foreign Trade Act

貿易法

General Agreement on Tariffs and Trade 1994

1994 年關稅暨貿易總協定

GATT 1994

General Agreement on Trade in Services

服務貿易總協定

GATS

General Council

總理事會

Most-Favored-Nation Treatment

最惠國待遇

MFN

Generalized System of Preferences

普遍化優惠關稅制度

GSP

Government Procurement Agreement

政府採購協定

GPA

Hearing

聽證 2

英

文

中

文

簡稱

Harmonized System Code

調和貨品分類碼

HS. Code

Import Relief

進口救濟

Industrial Development Bureau, MOEA

經濟部工業局

IDB, MOEA

Information Technology Agreement

資訊科技協定

ITA

Injury Determination

損害認定

Injury Margin

損害差額

Injury Investigation

產業損害調查

International Monetary Fund

國際貨幣基金

IMF

International Trade Commission, MOEA

經濟部貿易調查委員會

ITC,MOEA

Interim Review

期中審查

Investor-State Dispute Settlement

投資人與地主國爭端解決機 ISDS 制

Judicial Review

司法審查

Lesser Duty Rule

較低稅率原則

Like Product

同類產品

M Majority Voting

多數決

Market Disruption

市場擾亂

Market Share

市場占有率

Market Penetration

市場滲透率

Material Injury

實質損害(重大損害)

Material Retarding

實質阻礙

Multilateral Trade Agreements

多邊貿易協定

Multilateral Trade Negotiation

多邊貿易協定談判

N National Treatment

國民待遇

Negative Consensus

負面共識決

Negligible

可忽略

Negotiation

談判

Negotiating Group on Rules

貿易規則談判小組

Non-Automatic Import Licensing

非自動輸入許可

Non-Market Economy

非市場經濟

MTA

NME

英

文

中

Non-Tariff Barrier

非關稅障礙

North America Free Trade Agreement

北美自由貿易協定

O On Site Verification

文

NAFTA

實地查證

One Stop Service

單一服務窗口

Organization for Economic Co-operation and

經濟合作暨發展組織

Development P

簡稱

Panel

爭端解決小組

Perishable Agricultural Products

易腐性農產品

Plurilateral Trade Agreements

複邊貿易協定

Positive Consensus

正面共識決

Preliminary Determination

初步調查認定

Price Depression

價格壓抑

Price Trigger

價格基準

Price Undercutting

減價

Price Undertaking

價格具結

Prohibited Subsidies

禁止性補貼

Provisional Antidumping Duty

臨時反傾銷稅

Provisional Countervailing Duty

臨時平衡稅

Provisional Measures

臨時措施

Public Interest

國家整體經濟利益（公共利益）

Public Version

公開版

Q Quantity Trigger

數量基準

Refund Review

退稅複查

Regulations Governing the Implementaion of the

平衡稅及反傾銷稅課徵實

Impositon of Countervailing and Anti-Dumping

施辦法

Duties Retaliation

報復

Retroactivity Clause

追溯條款

Rules for Handling Import Relief Cases

貨品進口救濟案件處理辦法 4

OECD

英

文

中

文

簡稱

Rules for Redressing Damage to Farmers Caused by

農產品受進口損害救助辦

Agriculture Imports

法

Regional Comprehensive Economic Partnership

區域全面經濟夥伴協定

Safeguard Clause

防衛條款

Safeguard Measure

防衛措施

Serious Injury

嚴重損害

Single Undertaking/ Single Package

一體承諾/單一承諾

Special and Differential Treatment

特別及差別待遇

S&D

Special Safeguard

特別防衛條款

SSG

Specificity

特定性

State Trading Enterprises

國營貿易事業

STEs

Subsidy and Countervailing Measure

補貼暨平衡稅措施

SCM

Sunset Clause

落日條款

Tariff Concession

關稅減讓

Tariff Escalation

關稅級距

Tariff Quota

關稅配額

Threat of Material Injury

實質損害之虞

Threat of Serious Injury

嚴重損害之虞

Trade Barriers

貿易障礙

Trade Compensation

貿易補償

Trade Facilitation

貿易便捷

Trade in Goods

貨品貿易

Trade in Services

服務貿易

Trade Negotiations Committee

貿易談判委員會

TNC

Trade Policy Review Body

貿易政策審查機構

TPRB

Trade Policy Review Mechanism

貿易政策審查機制

TPRM

Trade Remedy

貿易救濟

Transitional Review Mechanism

過渡檢討機制

Transparency

透明化

Trans-Pacific Parthership Agreement

跨太平洋夥伴協定

AG RCEP

TRM

TPP

英

文

中

Transatlantic Trade and Investment Parthership

文

簡稱

跨大西洋貿易和投資夥伴協 TTIP 定

Targeted Dumping

目標傾銷

Unfair Trade Practices

不公平貿易行為

United Nations

聯合國

United Nations Conference on Trade and

聯合國貿易暨發展會議

UNCTAD

世界銀行

World Customs Organization

世界關務組織

WCO

World Intellectual Property Organization

世界智慧財產權組織

WIPO

World Trade Organization

世界貿易組織

WTO

Development W World Bank

譯者專用專有名詞寶典 (Part 1)

Articles inside

譯者專用專有名詞寶典 (Part 1)