索引词：proportionate
例文：[例1] "Net Book Value" means, in relation to an asset, the amount equal to the original capitalized value less any depreciation incurred (including, for the avoidance of doubt, all depreciation for which a Service Recipient pays a proportionate share pursuant to Section 4,2(c)(ii)), in each case determined in accordance with GAAP. “账面净值”对于某项资产，是指该资产的原始资本化价值减去该资产发生的折旧（为避免产生疑问，包括服务接受者依照第4.2(c)(ii)条按比例分担的所有折旧）以后剩余的金额，原始资本化价值及折旧均依照《会计通则》确定。 [例2] As an entity treated as a partnership for tax purposes the Fund itself is not subject to tax. Instead, each Limited Partner will be required to take into account for each fiscal year, for purposes of computing his or her own income tax, his or her proportionate share of the items of taxable income or loss allocated to him or her pursuant to the Limited Partnership Agreement, whether or not any income is paid out to him or her. 作为一个出于税务考虑而被当作合伙组织的实体，本基金自身无须纳税。每一位有限合伙人不论是否获得收益，反而需要为了计算他或她本人每一财政年度的所得税，考虑依照《有限合伙协议》分派给他或她的应税所得或损失项目的相应份额。 [例3] There are two types of joint ventures in the PRC relevant to the Company: equity joint ventures (‘EJV”) and cooperating joint ventures (“CJV”). In an EJV, profits and assets are distributed in proportion to the parties’ equity holdings upon winding up. In a CJV, the parties may contract to divide profits and assets disproportionately to their equity interests. 在中国有两种与该公司有关的联合经营：股份制合资企业（“股份制企业”）和合作式经营企业（“合作经营企业”）。在股份制企业中，利润和资产在结业清理后即按照各方持股比例予以分配。在合作经营企业中，各方当事人可以通过订立合同，约定不按照其股权的比例分割利润和资产。 [例4] Where any person dies as the result partly of his own fault and partly of the fault of any other person or persons, and accordingly if an action were brought for the benefit of the estate under section 20 the damages recoverable would be reduced under subsection (1), any damages recoverable in an action under the Act shall be reduced to a proportionate extent. 如任何人的死亡，部分原因是该人本人的过失，而部分原因是他人的过失，并若据此根据第20条为死者遗产的利益提出诉讼，可追讨的损害赔偿会根据第(1)款减少，则在根据该法而提出的诉讼中可追讨的任何损害赔偿，须按比例减少。