法律英语每日一词10-Loss(1)

Loss  n.

一、释义

1）An undesirable outcome of a risk; the disappearance or diminution of value, usu. in a unexpected or relatively unpredictable way.  损失，损害

When the loss is decrease in value, the usual method of calculating the loss is to ascertain the amount by which a thing's original cost exceeds its later selling price.

2) Tax. The excess of a property's adjusted value over the amount realized from its sale or other disposition.  = realized loss   Cf. gain    （财务）亏损，损失

3)  Insurance.  The amount of financial detriment caused by an insured person's death or an insured property damage, for which the insurer becoming liable.  损失额

4) The failure to maintain possession of a thing. 丧失，剥夺

二、词组精选

actual loss  实际损失

A loss resulting from the real and substantial destruction of insured property.

被保险财产因遭受真实的实质的损害所造成的损失。

actual total loss  （海上保险）实际全损

The total loss of a vessel covered by an insurance policy

(1)  by its real and substantive destruction

(2) by injuries that destroy its exercise as a distinct individual of a particular class

(3)  by it's being reduced to a wreck irretrievably beyond repair,or

(4)  by its being placed beyond the insured's control and beyond the insured's power of recovery

指保险标的物全部毁灭，或标的物受损以致失去原有的用途，或被保险人已无可挽回的丧失了保险标的物。这种情形下不需发出委付通知。

total loss   全损

The complete destruction of insured property so that nothing of value remains and the subject matter no longer exists in its original form.    =actual  total loss     Cf. partial loss; constructive total loss

1）在火灾保险中，指全部的投保财产均在火灾中损失，没有留存任何有价值的东西。(无法重建）

2）在海上保险中，指投保船舶遭到彻底的、实质性的损坏，无法通过修理得以恢复；不同于实质性全损，因此被保险人在此情形下须将船舶委付给保险人，归保险人所有，方可得到相当于船舶全损时的赔偿。

capital loss  资本损失    Cf. capital  gain

The loss realized upon selling or exchanging a capital asset.  

指在资本资产出售或交易过程中发生的损失。资本亏损可用以冲抵资本利得，以减免俩那帮所得税的应纳税额。

casualty loss  意外损失

For tax purpose, the total or partial destruction of an asset resulting from an unexpected or unusual event, such as an automobile accident or a tornado.

因火灾、水灾、风暴、交通事故、船只失事等突发的、不可预见的意外事故或灾难导致的损失。

consequential loss   间接损失    =indirect loss, consequential injury

A loss arising from the results of damage rather than from the damages itself.

A consequential loss is proximate when the natural and probable effect of the wrongful conduct, under the circumstances, is to set in operation the intervening cause from which the loss directly results.

由损害行为的后果所致的损失，而非由该行为直接所致的损失。

(来源：Black's Law Dictionary, LexisNexis Law English-Chinese Dictionary, 《元照英美法词典》，《英汉法律用语词典》）