金融英语辅导：文书简明教程（一）

会计考友

　　一、缩写 Abbreviations
! |8 }" {1 K. d+ S　　规则1、
( ^! J# k5 u- v9 b! u6 m: x　　在正式写作中，应当避免使用缩写，除非有下述规则2、规则3和规则4的情形。
　　In formal writing, one should not use abbreviations, except as indicated in rules 2, 3, and 4 below.
　　例如：
  m- V% v2 ?  p2 |" l* R　　Incorrect: The U.S. Supreme Court held that the defendant's rights had been violated.
　　Correct: The United States Supreme Court held that the defendant's rights had been violated.
　　Incorrect: Professor Jonas mentioned several cities that have domestic-partnership ordinances, e.g., New York and San Francisco.
. t% I; u& c3 z+ f) F% c' Y　　Correct: Professor Jonas mentioned several cities that have domestic-partnership ordinances, including New York and San Francisco.
　　Incorrect: The Court announced its decision in the case on Oct. 12, 1994.
　　Correct: The Court announced its decision in the case on October 12, 1994.
　　规则2、
　　如果一个缩写的应用已经非常普遍，在一般用法中已经取代了全称，则可以使用缩写；但使用此缩写时不应该使用表示缩写的英文句号（.）。
　　When an abbreviation has become so common that it has supplanted the full name in common usage, one may use the abbreviation; however, one should do so without the use of periods.
　　例如：
　　Incorrect: The N.A.A.C.P. was the subject of a profile on C.B.S. last week.
- J% m" u  ~3 f, i, ~: S　　Correct: The NAACP was the subject of a profile on CBS last week.
9 a" r; u9 g8 W7 k# f$ ~　　（注： NAACP abbr.National Association for the Advancement of Colored People (美国)全国有色人种协进会，CBS abbr. （美国）哥伦比亚广播公司(Columbia Broadcasting System)）
　　However: The defendant in the case is R.J. Reynolds Industries, Inc.
; ^/ v; E; ?3 l/ x  l  `/ i# x  F5 Y: P　　请注意，在上面的例子中，字母R和J后面的句号（.）应当保留，因为这个缩写所代表的含义并非广为人知。一般来说，这样的缩写应当使用全称；但是在上面的例子中不能用全称，因为缩写R.J.是公司注册名称中使用的。
8 }+ n/ V/ j' ?5 T　　Notice that in the preceding example, the points after "R" and "J" should be left in, because the meaning of the abbreviation is not sufficiently well known to most readers. Ordinarily, one would replace such an abbreviation with the full terms; however, one can not do so in this case because the legal corporate name involved includes the abbreviation.
　　规则3、
% M& E  o. }0 D2 d5 j　　当使用legal citation时，一定要按照Bluebook（见译注）的要求来缩写。但在行文中提及法院时，不应用缩写。
　　When writing legal citations, always use the abbreviations required by the Bluebook. However, when referring to a court in text, do not abbreviate. For example:
2 N; Z* {1 A& @; Z　　例如：
　　Incorrect: The Ill. Supreme Court required the return of the child to his birth mother. Smithson v. Bettaglia, 59 Illinois 2d 73, 180 Northeast Reporter 2d 754 (1994).
　　Correct: The Illinois Supreme Court required the return of the child to his birth mother. Smithson v. Bettaglia, 59 Ill. 2d 73, 180 N.E.2d 754 (1994).
　　规则4、
　　当行文中涉及的公司在其注册名称中含有一个或多个缩写时，如 R.J. Reynolds Industries, Inc.，应当保留缩写；不要把缩写所代表的全称全部拼出，除非公司的注册名称中已经全部拼出，如Exxon Shipping Company。这条规则适用于所有的公司名称中，包括Co.， Corp.， Inc.和 Ltd.。
　　When referring to a corporate entity that has one or more abbreviations as part of its legal name, such as R.J. Reynolds Industries, Inc., leave the abbreviations in the name. Do not spell out the abbreviation unless the corporation itself spells it out, which some do (for example, Exxon Shipping Company). This rule applies to all of the various forms of corporate designations, including Co., Corp., Inc., and Ltd.
　　例如：
0 I4 |0 t9 U) |) M　　Incorrect: McDermott International, Incorporated
/ D, B( K/ l1 B7 P9 Z5 O, [% ]$ J, ^5 z　　Correct: McDermott International, Inc.
8 Q& k# ]. n! }+ }+ z　　参照：
　　Cross References: The Bluebook: A Uniform System of Citation § 6 (15th ed. 1991).
　　译注：The Bluebook: A Uniform System of Citation
　　是Harvard Law Review联合 Columbia Law Review, the University of Pennsylvania Law Review, and the Yale Law Journal一起出版的关于如何引用法律文件和期刊的权威工具书，为法律学者和实务工作者所广泛使用