台湾S-BOND

财政英语词汇A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上工程支出；经常预算支出above-the-line receipt 线上工程收入；经常预算收入ABSA Asia Limited 南非联合亚洲absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准那么数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财政acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 不测保险Accident Insurance Association of Hong Kong 香港不测保险公会accident insurance scheme 不测保险方案accident year basis 不测年度基准accommodation 通融；贷款accommodation bill 通融单据；空头单据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财富陈述account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财政报表account title 帐户名称；会计科目accountant's report 会计师陈述Accountant's Report Rules 会计师陈述规那么accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 会计安排accounting basis 会计根底accounting by Official Receiver 破产办理署署长呈交的帐目Accounting Circular 会计布告accounting class 会计类别accounting date 记帐日期；会计结算日期annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 持久个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 消费物价指数年报annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 周年报表规那么annual review of consumer prices 每年消费物价回忆annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks银行、接受存款公司及外地银行驻港代表处事处按年统计查询拜访annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀办法anti-inflationary stance 反通货膨胀立场apparent deficit 外表赤字apparent financial solvency 外表偿债能力apparent partner 外表合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents申请免除清盘人职务及消灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 分摊法令〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可不雅增长appreciable increase 可不雅增长appreciable impact 显着影响appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款方法approved assets 核准资产bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处置纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国〔亚洲〕银行Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行Bank of England 英伦银行Bank of Fukuoka Ltd. 福冈银行〔日本〕Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行效劳费bank statement 银行结单Bank, The [magazine] 银行家杂志bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行单据交换所；银行单据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The Banking Development Division [Hong Kong Monetary Authority]一九八六年银行业〔行为守那么〕指引银行业拓展处〔香港金融办理局〕built-in control of the money supply 货币供应的内在调节功能built-in stabilizer 内在不变因素；内在不变办法bulk buying 大宗采购；多量购置bulk transfer 大额股票转名bull 看好股市者；“好友〞；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管处事处buoy up 上升buoyant 活泼；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活泼bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入Business Manager [Companies Registry] 业务经理〔公司注册处〕business of exchange currencies 货币兑换业务business of taking deposits 接受存款业务business plan 业务方案business record 业务记录business recovery 业务重整business registration application form 商业登记申请表business registration certificate 商业登记证business registration fee 商业登记费business registration inspector 商业登记督察business registration number 商业登记号码Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 便利商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率child allowance 子女免税额Chinese New Year bonus 年奖；年终花红chit fund 银会China Affairs Committee [Hong Kong Futures Exchange Limited]中国事务委员会〔香港期货交易所〕Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕China Securities Regulatory Commission [CSRC] 中国证券监督办理委员会〔中国证监会〕China concept stock 中国概念股China & South Sea Bank Limited 中南银行China Construction Bank 中国建设银行China Development Division [Stock Exchange of Hong Kong Limited]中国开展科〔香港联合交易所〕China Economic News 中国经济新闻China State Bank Limited 国华商业银行China Trust Commercial Bank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款公司公会Chinese Bankers Club, Hong Kong 香港银行华员会Chinese Banks' Association 香港华商银行公会Chinese Gold and Silver Exchange Society 金银业贸易场Chiyu Banking Corporation Limited 集友银行Chiyu Finance Company Limited 集友财政Cho Hung Finance Limited 朝兴金融Chubu Securities Finance Company 中部证券金融公司Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财政Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲Citibank, N.A. 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财政〔香港〕Citicorp International Limited 万国宝通国际Clearing Rules [SEHK Options Clearing House Limited]结算规那么〔联交所期权结算所〕Clerk to Finance Committee [Legislative Council] 财政委员会秘书〔立法会〕Clerk to the Board of Review 税务上诉委员会书记Code of Aid 帮助那么例Code of Banking Practice 银行营运守那么Code of Best Practice [Stock Exchange of Hong Kong Limited]最正确应用守那么〔香港联合交易所〕Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 操守准那么规例〔香港联合交易所〕；操守准那么〔香港期货交易所〕Clearing House of the Hong Kong Association of Banks 香港银行公会结算所Civil Service Pension Reserve Fund 公务员退休金储藏基金choses in action 无形动产；据法权产chronological book 序时帐簿civil debt 民事债项claim 申索；索偿；债权claim equalization fund 申索平衡基金claim for refund of property tax 申请发还物业税claim of debt 债权申索claim on bank 对银行的债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索统计数字class of insurance business 保险业务类别class of property 财富类别claw-back 递减率clearance cost 清拆成本clearing 结算；单据交换；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行clearing cheque 交换支票clearing house 结算所；单据交换所Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统clearing member 结算会员Clearing Members' Fund 结算会员基金clearing participant 结算参与者clearing rebate 结算费用的回佣client 客户；委托人；当事人client agreement 客户协议client confidentiality 客户保密的责任client money 客户款项client statement 客户结单clients fund 客户资金close 结算；收市；收盘close a position 平仓；轧平头寸close company 股份不公开的公司close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终结close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格不变close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定的投资公司close-out price 抛售价格closing account 决算帐户closing balance 期终结余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 裁缝税club deposit 零存整付存款以下词汇来源：北京天合宇翻译中心文章系统第一章香港银行体制简介minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代办署理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 鼎新underwriting 包销merge 合并portfolio 资产组合unit trust 单元投资信托arbitrage 套汇capital adequacy ratio 成本充沛率derivative 金融衍生东西maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权第二章货币、银行与经济legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 广义定义的required reserve 法定筹办金excess reserve 超额筹办金monetary base 货币｛畅通｝根底open market operations 公开市场操作auction 拍卖non-intervention 不干预主义net balance 净差｛余｝额advance 贷款retained earnings 留存收益第三章香港银行业监管-成本充沛率、流动性比率和对银行业务的限制risk-weighted assets 风险加权资产off-balance sheet items 表外业务工程collateral 典质claims 债权denominate 面值residual maturity 残剩期限mortgage 住房典质arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 不测开支repurchase agreement 回购协议recourse 追索权irrevocable 不成裁撤rediscounting 再贴现market risk exposure 市场风险position 头寸第三章国际银行业-- 监管与市场开展debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸IBA Credit Limited 港基国际财政IBU International Finance Limited IBU国际财政Idle fund 游资；闲置资金Illegal consideration 违法代价Illegal loan 不合法贷款Immediate interest 直接及现有的利益Immediate outlook for the economy 经济近期展望Immediate parties 有直接关系的各方Immigration-linked investment scheme 与移民有关的投资方案Immovable property 不动产Immunity 豁免权；免除责任Implicit price deflator 内含平减物价指数Implied indemnity 隐含弥偿Import and export trade 进出口贸易Import and export trade statistics 进出口贸易统计数字Import demand 进口需求Import deposit scheme 进口包管金方案Import duty 进口税Import price 进口价格Import surcharge 进口附加税；进口附加费Imported inflation 进口通胀；输入通胀Imposition of tax 课税；征税Imprest account 预垫备用金帐户；定额备用金帐户Imprest cash 预垫备用现金；定额备用现金Imprest fund 预垫备用金；定额备用金Imprest warrant 预垫备用金令Improper investment 不妥投资Imputed cost 推算成本；设算成本Imputed price 估算价格In absolute cash terms 按绝对现金数值In absolute terms 按绝对价值计算In custody of firm 商号保管In debt 负债In denomination of... 以……为单元In money terms 按货币计算In net terms 按净额计算In nominal terms 按名义价值计算In real terms 按实值计算In relative terms 按相对价值计算In terms of value-added 按增值额计算In the money 正在赚钱；当时有利价；资金充裕In value terms 按价值计算Inactive warrant 不活泼认股权证Inchoate instrument 不完整的单据Inchroy Credit Corporation Limited 英利信用财政Incidence of taxation 纳税承担Incidental expenses 杂项开支Incidental outlay 附带开支Income 入息；收入；收益Income after deductions 扣除后入息实额Income and expenditure account 出入帐；出入结算表；出入表Income approach 入息计算法Income band 入息组别Income chargeable to salaries tax 应课薪俸税的入息Income collected in advance 预收收益Income derived beneficially 所得并享有实益的入息Income distribution 入息分配；收入分配；收益分配Income from employment 受雇的收入Income group 入息组别Income level 入息程度Income limit 入息限额Income payment 收益付款Income spectrum 入息组别Income statement 入息表；收入表；收益表Income tax 入息税；所得税Income tax authority 入息税主管当局Income threshold 入息限额Incomplete return 未填妥的报税表Inconvertible currency 不克不及自由兑换的货币Incorporated accountant 注册会计师Incorporated company 法团公司；具法团地位的公司Incorporated public officer 公职人员法团Incorporation 注册成立Incorrect return 内容不确实的报税表；填报不确的报税表Incremental value 增值；递增价值Incumbrance 产权承担Incumbrancer 产权承担持有人Indebtedness 负债；债项；负债额Indemnify 弥偿Indemnity 弥偿；弥偿包管Indemnity clause 弥偿损掉条款Indent 委托采购单；代购订单Indenture 双联契约Independent audit 独立审计Index bond 指数债券Index futures 指数期货；期指Index futures contract 指数期货合约Index of average land values 平均地盘价值指数Index of Company Names 公司名称索引Index of industrial production 工业出产指数Index warrant 指数认股权证Indexation 指数化；指数调整法Index-linked benefit 与指数相连的利益Indian Overseas Bank 印度海外银行Indicator of inflation 通货膨胀指针；通胀指针Indirect controller 间接控权人Indirect cost 间接成本Indirect duty 间接税Indirect tax 间接税Individual claim 个别申索Individual clearing member 个人结算会员Individual concern 单独经营商号Individual consumption 个人消费Individual investment adviser 个人投资参谋Individual member [Stock Exchange of Hong Kong Limited]个人会员〔香港联合交易所〕Indonesian Rupiah [IDR] 印尼盾Indover Asia Limited 印尼海外亚洲Industrial and Commercial Bank of China 中国工商银行Industrial and Commercial International Capital Limited 工商国际金融Industrial Bank of Japan, Limited 日本兴业银行Industrial building allowance 工业楼宇免税额Industrials sectorial index 工业分类指数Inflation 通货膨胀；通胀Inflation accounting 通货膨胀会计Inflation rate 通货膨胀率；通胀率Inflationary implication 通胀影响Inflationary pressure 通胀压力Inflationary spiral 螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀Inflation-related adjustment 按照通胀而作出的调整Inflator 通货膨胀指数；增加指数Inflow and outflow of balance of payments 国际出入差额的变更Inflow of capital 成本流入；资金流入。

SMS复合非织造布生产技术一 . SMS复合法非织造布1.非织造布的定义非织造布也叫“无纺布”、台湾地区称“不织布”，国家标准称为“非织造布”。

简单说就是一种不用“织”的布。

非织造布生产技术是融合了化纤、纺织、造纸、皮革、塑料等行业特点的新技术。

SMS复合非织造布是由纺粘法，熔喷法两种不同纺丝工艺纤网复合的产品，具有三层以上的多层结构。

国际标准化组织和我国对“非织造布”都有标准的定义。

2.符号的意义S:是英文Spun Bond的第一个字母，是“纺粘法纺丝系统”的代号，有时也称“SB”系统M:是英文Melt Blown的第一个字母，是“熔喷法纺丝系统”的代号，有时也称“MB”系统SMS：是英文S pun Bond/M elt Blown/S pun Bond的第一个字母的缩写，是“纺粘法/熔喷法/纺粘法复合式非织造布”的统称，在一般表述时，并不考虑具体产品中所包含的各种纤网的层数及排列结构。

生产SMS产品的设备叫SMS生产线，在设备型号或生产线标识中还经常有其他符号，其具体含义如下：X；是生产线中的一个未定系统，一般预留出安装位置，只有在描述设备时才出现“X”，而在描述产品时是不能带上这个“X”的。

符号后面的“数字”是纺丝系统的编号，目前各制造商的数字编号的方法和定义不统一，常见的有如下两类：一种是《纺丝系统代号》＋《由上游至下游的顺序编号》，这种编号的特点是能清晰表示某一个系统的纺丝工艺、及在成网机上的具体位置。

如一条SSMMMS生产线，各系统的编号为；SB1，SB2，MB3，MB4，MB5，SB6。

第二种是《同类型纺丝系统代号》＋《由上游至下游同类型纺丝系统的顺序编号》。

这种编号的特点是明确表示采用同一纺丝工艺的系统数量、但无法确定在成网机上的具体位置。

如一条SSMMMS 生产线，各系统的编号为；SB1，SB2，MB1，MB2，MB3，SB3。

SMS非织造布是阻隔型产品，产品的上、下两个表面必须为“纺粘纤网”，纺粘纤维直径较粗、较均匀、耐磨，纤维间的空隙很大，具有较好的机械力学性能，除了能为夹在中间的熔喷层纤网提供防护、加强作用外，在纤维直径较细时，还能提供一定的阻隔功能。

踏访pay a personal visit; visit the actual site抬举flatter塔楼tower抬杠argue for the sake of arguing; bicker太空垃圾space trash; space junk太空时代the Age of Aquarius太空梭space shuttle太空行走space walks太空站space station台联All-China Federation of Taiwan Compatriots态貌posture; bearing太平洋舰队(美) Pacific Fleet跆拳道tae kwon do台湾当局the Taiwan authorities台湾是中国神圣领土不可分割的一部分Taiwan is an inalienable part of the inviolable territory ofChina.台湾同胞Taiwan compatriots台湾、香港、澳门保持原有的资本主义制度和生活方式长期不变Taiwan, Hong Kong and Macaowill retain the current capitalist system and way of life for a long time to come.太阳浴sun bath; insolation“太阳神”号探测器Helios probe台柱子mainstay;pillar backbone太空飞行员Taikonaut台湾海峡the Taiwan Straits太阳能电池板solar cell plate太阳能汽车solar car摊薄每股收益diluted earning per share摊点stall; booth; vendor's stand贪多嚼不烂bite off more than one can chew炭疽anthrax探明储量verified deposits; verified reserves摊牌put/lay one's card on the table摊派apportion(expenses,work,ect.)谈判的筹码bargain chip摊平头handle a matter in a rigid and uniform way探亲假home leave探亲外交family-visit diplomacy; relative-visiting diplomacy摊市vending fair贪污腐化corruption and degeneration弹性工资flexible pay弹性就业flexible employment弹性外交elastic diplomacy弹性预算discretionary budget探月车lunikhod唐老鸭Donald Duck糖衣炮弹sugar-coated bullets唐装traditional Chinese garments (clothing); Tang suit弹性汇率flexible exchange rate逃避银行债务evasion of repayment of bank loans套瓷cotton up to套购 1. illegally buy up-illegally purchase state-controlled commodity for resale 2. fraudulentlypurchase韬光养晦hide one's capacities and bide one's time（中国日报）套话empty conventional talk套换fraudulently purchase or exchange逃汇evade the state control of foreign exchange套汇illegally obtain foreign exchange讨价还价wheel and deal套近乎cotton up to someone; curry favor with someone套利arbitrage逃票to sneak through without a ticket逃票者ticket evader套期保值hedge逃生装置escape system套书serial books逃税tax evasion陶冶情操cultivate one's taste (temperament)讨债公司debt-collection company套餐set meal逃逸塔escape tower特别提款权special drawing rights (SDR; SDRs) ; paper gold特别行政区special administrative region特技演员stunt man; stand-in特快专递express mail service特困exceptional poverty; special difficulty特困地区destitute areas特困行业和企业industries and enterprises in dire straits特洛伊木马Trojan horse特聘specially invite( or engage)特色电话机feature phone特事特办handle special cases with special methods特写镜头close-up(shot)特型演员typecast actor特许税franchise tax特制的purpose-made特种兵special forces特种债券special bondST股；特别处理股Special TreatmentPT股；特别转让股Particular Transfer特警regimental police替补队员(in sports ) replacement team members; second-string members; reserves; spare player;potential replacement提成deduct提调promote or transfer( a cadre)梯队echelon体改委commission for economic restructuring提干promote cadre提高城乡居民生活水平upgrade the living standards of both urban and rural residents提高农产品收购价格the government's increase in its procurement prices (for farm products)提高社会参与度to enhance (encourage) mass participation提价price hike踢皮球kick the ball提请submit something to替身演员stunt man/woman; stand-in; double body（中国日报）题外话digression; mention in passing体育彩票sports lotteries体制创新institutional innovation替罪羊scapegoat天赋人权natural rights天机nature's mystery; secret添加剂additive天时、地利、人和favorable climatic, geographical and humanconditions; favorable objective and subjective factors for success填鸭式教学cramming method of teaching天有不测风云Anything unexpected may happen. a bolt from the blue; out of the blue天价whopping price跳槽job-hopping跳槽者job-hopper挑大梁shoulder a big beam调幅amplitude modulation(AM)“跳进黄河洗不清” "Even if one jumped into the Yellow River, one can not wash oneself clean--there's nothing one can do to clear one's name. "调酒器cocktail shaker(A shaken cocktail is made by putting the desired ingredients, typically fruitjuices, syrups, liqueurs and ice cubes, in the cocktail shaker.)调酒师bartender调侃1.joke, tease; 2. chitchat, empty talk跳梁小丑contemptible scoundrel跳棋Chinese chequers; Chinese draughts; halma条条框框red tape; silly(or outdated) rules and regulations跳蚤市场flea market调整和优化产业结构re-adjust and optimize the industrial structure调节收入readjust income distribution（中国日报）替班司机relief driver提倡社会主义政治文明、物质文明、精神文明的协调发展promote coordinated development of socialist political,materialist and spiritual civilization提倡晚婚晚育encourage late marriage and late childbirth铁饭碗iron rice bowl铁哥们faithful pal; buddies; sworn friend铁腕人物strongman; iron-handed person贴息贷款soft loan贴现公司discount house贴现率discount market铁血宰相iron-and-blood prime minister提高党内事物透明度to increase transparency in Party affairs提高抗风险能力increase vigilance against risks提高科技创新能力improve scientific and technological ability for innovation提高全民文化素质improve the quality of the population提高系统集成能力improve systems integration提供巨大商机present huge business opportunities停产整业suspend operation in order to consolidate庭审try(or hear)a case in court停薪留职retain one's position with one's salary suspended; obtain an indefinite leave of absencefrom one's work unit停业closing days; stop doing business庭院经济courtyard economy厅长head of a department (under a provincial government)停水suspension of water supplies庭院护理用品yard-care products庭长chief judge提示音warning tone体制性障碍systematic obstacles统保all risk insurance统编compile for universal use同步卫星geostationary satellite通才versatile person统筹安排comprehensive arrangement统筹城乡发展balance urban and rural development统筹兼顾make overall plans and take all factors into consideration; overall planning and all-roundconsideration统筹兼顾make overall plans and take all factors into consideration; overall planning and all-roundconsideration通存通兑the banking procedure where deposits and withdrawals are processed at any branchbank同等学力have the same educational level (as the regular graduate or student of certain academicqualification)同等学力申请硕士学位统考general examination for applicants with education backgroundequivalent to college graduates for master's degree通兑circulate or exchange统分结合的双层经营体制the system of unified management combined with independentmanagement通关be cleared by the customs通货混合,鸡尾酒式货币currency cocktail通货回笼withdrawal of currency in circulation通货紧缩deflation (of currency)通货升值currency revaluation同类产品like product通票through ticket通商口岸trading ports同声传译simultaneous interpretation统收统支unified collection and allocation of funds by the state同乡会an association of fellow provincials or townsmen通信光缆communications optical cable同业拆借inter-bank borrowing统一的多民族国家 a unified multi-ethnic country统一的会计制度a unified accounting system统一市场single market统一税"flat tax, consolidated tax"统一战线united front通用分组无线业务General Packet Radio Service (GPRS)通用汽车公司General Motors Corporation (GM)统战部United Front Department of the Party Central Committee筒子楼tube-shaped apartment通胀预期inflation expectations投标bid for; tender for头寸紧credit crunch; fund shortage头寸松credit ease偷渡者stowaway偷工减料use inferior materials and turn out sub-standed products透过现象看本质see through the appearance to perceive the essence头号种子选手No.1 seed (player); top seed投机取巧opportunism投机商号bucket shop透明度transparency投入产出invest and produce; throw in and turn out投入少、效益高、见效快的科技成果advances in science and technology require less input, yieldgreater economic results and promise quick returns头市morning market投手pitcher偷税漏税tax evasion偷税、骗税、逃税、抗税"tax evasion, tax fraud, and refusal to pay taxes "投诉sue; accuse投诉中心complaint center透心凉bitterly disappointed投资多元化the diversification of investment投资风险investment risk投资环境investment environment投资信心investor confidence投资需求demand for investment投资制约机制investment control mechanism投资主体the investment subject偷拍sneak shot (This was a sneak shot I had the camera down by my side.)头皮屑dandruff投资热investment fever投资热点popular investment spot投资主体和产权多元化investment from various sources and diversified ownership 土地承包期land contract period土地复垦制度the system of land rehabilitation土地沙化desertification of land; desert encroachment土地市场秩序the order of the land market土地使用权land-use right土地酸化acidification形象小姐/先生image representative of a product or a brand行政审批制度administrative approval system行政手段administrative measure行政诉讼administrative proceedings兴边富民vitalize border areas and enrich the people living there性别比例失衡gender imbalance星级饭店star grade hotel刑事超审限案件long-standing criminal case刑讯逼供extort confessions by torture行政法规administrative regulation行政审批制度the system of administrative examinations and approval行政问责制度executive accountability system行政许可administrative licensing信息化带动工业化，工业化促进信息化use IT to propel industrialization, which will, in turn,stimulate IT application信息化战争IT-based warfare新兴事物newly sprouted things信用额度line of credit (You don't need to get authorization if your expenses are in line with thecredit given by the issuing bank.)信用卡诈骗犯credit card fraud小水电small hydroelectric power plant; small hydropower station小意思small token of one's appreciation; small token of kindly feelings; a mere trifle休假take a holiday; to be on holiday; to be on leave休闲阅读light reading修正案amendment蓄洪工程flood storage project虚开增值税发票write false value added tax invoices许可证制度license granting mechanisms畜牧业animal husbandry虚拟存款window-dressing deposits虚拟人visual human虚拟市场virtual market虚拟网virtual net虚拟银行virtual bank蓄势而发accumulate strength for a take-off虚心使人进步，骄傲使人落后Modesty helps one go forward, whereas conceit makes one lagbehind.宣布宵禁declare a curfew; place(some area)under curfew悬而未决的问题outstanding question宣告破产declare bankruptcy宣告无效declaration of avoidance选举程序electoral procedure选举权和被选举权the right to vote and the right to be elected选举人票electoral vote选举人制electoral system选美beauty contest悬崖勒马wake up to the danger at last moment虚报盈利inflate profits学而优则仕(a Confucian slogan for education) a good scholar can become an official; hewhoexcels in study can follow an official career学分credit; academic credit学分制academic credit system削减战略核武器会谈strategic arms reduction talks (START)削减战略核武器会谈strategic arms reduction talks(START)学科带头人pace-setter in scientific research; academic leader学历教育education with record of formal schooling学前教育preschool education学生处students’ affairs division学生减负alleviate the burden on students学时credit hours学术报告academic report学术讲座academic forum学位制academic degree system学年academic year学生处students' affairs office学生月票student monthly ticket虚假帐务deceptive accounting巡堤查险inspect the dykes and look for hidden danger寻根文学literature about searching for one's roots巡航导弹cruise missile寻呼台paging centers寻呼小姐operators who work with paging centers循环经济和清洁生产recycling industries and clean production循环赛round robin巡回报告touring report巡回大使roving ambassador巡回医疗medical tour巡回展览exhibition tour巡回招聘milk round汛期flood season熏青鱼，转移注意力的话，证券说明书，证券销售书 a red herring 徇私枉法bend the law for personal gain徇私舞弊bend the law for personal gain and engage in fraud循序渐进step by step巡诊travel around and give medical treatment虚拟现实virtual reality销售网络distribution network (To enter the US market, we need a company with an extensivedistribution network.)学术超男superman-scholar (This tag refers to people who have great knowledge and share it withothers through TV shows or the Internet. Professor Yi Zhongtian is a good example of asuperman-scholar. In the West, such people are known as "public intellectuals", or "pundits".)（邮票）小型张stamp sheetlet先到先得first come first served谢亚龙下课Sack Xie Yalong学杂费school sundry fees宣誓仪式oath-taking ceremony小额贷款公司small-credit company消费型国家nation of spenders形象大使promotion ambassador详细计划road map血汗工厂sweatshop相亲航班cupid flight, matchmaking flight型男stylish man性贿赂sexual bribes相思虫病毒Romance bug, Lovelorn worm先天免疫natural immunity选美大赛beauty pageant学术造假academic cheating血库blood bank小众歌手niche singer（中国日报）信用扩张credit expansion闲置地产vacant property小产权房houses with limited property rights新富neo-wealthy现场招聘on-site recruiting幸福感指数happiness index性别比sex ratio炫富flaunt wealth学历造假fabricate academic credentials星级饭店star-rated hotel新闻采访权rights in newsgathering性早熟sexual prematurity新兴产业emerging industry相约自杀suicide pact现金补贴cash subsidy闲置土地idle land性侵犯sexual assault小丑护理clown care限购property-purchasing limitations学术评价体系academic appraisal system小额贷款公司micro-credit company享乐主义广告hedonistic advertising新能源示范城new-energy model city限时供水water rationing校园招聘会on-campus job fair咸潮入侵saltwater intrusion销售代理商sales agent性奴sex slave孝道filial piety休假式治疗vacation-style treatment; holiday-style medical treatment; vacation-style therapy; "therapeutic" leave信任赤字trust deficit小微企业small and micro businesses性别失衡sexual imbalance（中国日报）题外话digression; mention in passing体育彩票sports lotteries体制创新institutional innovation替罪羊scapegoat天赋人权natural rights天机nature's mystery; secret添加剂additive天时、地利、人和favorable climatic, geographical and humanconditions; favorable objective and subjective factors for success填鸭式教学cramming method of teaching天有不测风云Anything unexpected may happen. a bolt from the blue; out of the blue天价whopping price跳槽job-hopping跳槽者job-hopper挑大梁shoulder a big beam调幅amplitude modulation(AM)“跳进黄河洗不清” "Even if one jumped into the Yellow River, one can not wash oneself clean--there's nothing one can do to clear one's name. "调酒器cocktail shaker(A shaken cocktail is made by putting the desired ingredients, typically fruitjuices, syrups, liqueurs and ice cubes, in the cocktail shaker.)调酒师bartender调侃1.joke, tease; 2. chitchat, empty talk跳梁小丑contemptible scoundrel跳棋Chinese chequers; Chinese draughts; halma条条框框red tape; silly(or outdated) rules and regulations跳蚤市场flea market调整和优化产业结构re-adjust and optimize the industrial structure调节收入readjust income distribution（中国日报）替班司机relief driver提倡社会主义政治文明、物质文明、精神文明的协调发展promote coordinated development of socialist political,materialist and spiritual civilization提倡晚婚晚育encourage late marriage and late childbirth铁饭碗iron rice bowl铁哥们faithful pal; buddies; sworn friend铁腕人物strongman; iron-handed person贴息贷款soft loan贴现公司discount house贴现率discount market铁血宰相iron-and-blood prime minister提高党内事物透明度to increase transparency in Party affairs提高抗风险能力increase vigilance against risks提高科技创新能力improve scientific and technological ability for innovation提高全民文化素质improve the quality of the population提高系统集成能力improve systems integration提供巨大商机present huge business opportunities停产整业suspend operation in order to consolidate庭审try(or hear)a case in court停薪留职retain one's position with one's salary suspended; obtain an indefinite leave of absencefrom one's work unit停业closing days; stop doing business庭院经济courtyard economy厅长head of a department (under a provincial government)停水suspension of water supplies庭院护理用品yard-care products庭长chief judge提示音warning tone体制性障碍systematic obstacles统保all risk insurance统编compile for universal use同步卫星geostationary satellite通才versatile person统筹安排comprehensive arrangement统筹城乡发展balance urban and rural development统筹兼顾make overall plans and take all factors into consideration; overall planning and all-roundconsideration统筹兼顾make overall plans and take all factors into consideration; overall planning and all-roundconsideration通存通兑the banking procedure where deposits and withdrawals are processed at any branchbank同等学力have the same educational level (as the regular graduate or student of certain academicqualification)同等学力申请硕士学位统考general examination for applicants with education backgroundequivalent to college graduates for master's degree通兑circulate or exchange统分结合的双层经营体制the system of unified management combined with independentmanagement通关be cleared by the customs通货混合,鸡尾酒式货币currency cocktail通货回笼withdrawal of currency in circulation通货紧缩deflation (of currency)通货升值currency revaluation同类产品like product通票through ticket通商口岸trading ports同声传译simultaneous interpretation统收统支unified collection and allocation of funds by the state同乡会an association of fellow provincials or townsmen通信光缆communications optical cable同业拆借inter-bank borrowing统一的多民族国家 a unified multi-ethnic country统一的会计制度a unified accounting system统一市场single market统一税"flat tax, consolidated tax"统一战线united front通用分组无线业务General Packet Radio Service (GPRS)通用汽车公司General Motors Corporation (GM)统战部United Front Department of the Party Central Committee筒子楼tube-shaped apartment通胀预期inflation expectations投标bid for; tender for头寸紧credit crunch; fund shortage头寸松credit ease偷渡者stowaway偷工减料use inferior materials and turn out sub-standed products透过现象看本质see through the appearance to perceive the essence头号种子选手No.1 seed (player); top seed投机取巧opportunism投机商号bucket shop透明度transparency投入产出invest and produce; throw in and turn out投入少、效益高、见效快的科技成果advances in science and technology require less input, yieldgreater economic results and promise quick returns头市morning market投手pitcher偷税漏税tax evasion偷税、骗税、逃税、抗税"tax evasion, tax fraud, and refusal to pay taxes "投诉sue; accuse投诉中心complaint center透心凉bitterly disappointed投资多元化the diversification of investment投资风险investment risk投资环境investment environment投资信心investor confidence投资需求demand for investment投资制约机制investment control mechanism投资主体the investment subject偷拍sneak shot (This was a sneak shot I had the camera down by my side.)头皮屑dandruff投资热investment fever投资热点popular investment spot投资主体和产权多元化investment from various sources and diversified ownership 土地承包期land contract period土地复垦制度the system of land rehabilitation土地沙化desertification of land; desert encroachment土地市场秩序the order of the land market土地使用权land-use right土地酸化acidification。

1 2 3 Crack
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Improvement Plan of T/C Failures Improvement Plan of T/C Failures
Identification of materials-related defects. Solving manufacturing problems. Solving service-related problems. Providing corrective or prevention measures. Provide manufacturers’ insurance or legal defense/claim cases. Improve product design, enhance yield & improve product reliability.
1) 2) 3) 4) Why it failed ? How it failed ? What should be done now ? How do we improve better ?
Failure Analysis of Flip Chip by Stress Tests
Kinds of Stress Tests 1) Precon Test(Preconditioning Test) 2) T/C Test(Temperature Cycling Test) 3) HTST(High Temperature Storage Test) 4) T&H Test (Temperature & Humidity Test) 5) PCT(Pressure Cooker Test)