所得税 income tax
缩小．．．间的距离 narrow the gap between
缩小南北差距 to narrow the North-South gap
速配 speed dating
诉讼辩护人 defender
诉讼参与人 participant in proceedings
诉讼代理人 agent ad litem
诉讼权力 litigation right
私募股权 private equity (CVC capital Partners, a leading global private equity firm, announced Monday the opening of its Beijing office as it looked to China for more investment opportunities.)
私募资本 private equity investments
四人双桨 quadruple sculls (China clinched the gold medal in the women's quadruple sculls at the Beijing Olympics Sunday, its first ever Olympic rowing gold medal. 17日下午，中国夺得奥运会赛艇女子四人双桨比赛金牌，这是中国赛艇队奥运历史上的第一金。)
私生子 lovechild (New Yorker John R. Burton has filed a suit for a share of John F.Kennedy's estate, claiming to be the lovechild of the former US president and Marilyn Monroe. The 53-year-old also called for DNA testing to prove he is the late president's eldest son. But Susan Frunzi, who is representing the Kennedy estate, doubted the truthfulness of the suit and said "it's a frivolous lawsuit." 53岁的纽约男子约翰·R·巴顿自称是美国已故前总统肯尼迪与梦露的私生子。他向法院起诉，要求合法继承肯尼迪的遗产。约翰还希望接受DNA测试，来证实自己是肯尼迪长子。但负责为肯尼迪家族处理财产的律师苏珊却对此嗤之以鼻，称之为一桩"轻佻的案子"。)
SOHO一族(小型办公室和家庭办公室) SO (Small Office) HO (HomeOffice)
松花蛋 century egg ("Century eggs are popular among the Chinese as a pungent appetizer," CNN said in the iReport. "But for others, the idea of feasting on black eggs that have been preserved in clay for months may not be appetizing." CNN在它的iReport中如此写道：“松花蛋是一道广受中国人欢迎的气味扑鼻的开胃小菜。不过对于别人而言，这种用黏土裹了好几个月的黑蛋，光是想想可能就会让人胃口全无。”)
送货上门 provide home delivery service
(企业集团的）松散层 loose level (of an enterprise group)
送温暖工程 heart-warming project
搜索引擎(计算机) search engine
所有权经营权分离 separate ownership from managerial authority
夙敌 "arch-rival
速递业务 express delivery services
速冻食品 quick-frozen snacks (A leading Chinese producer for quick-frozen snacks Thursday apologized for the production and sale of bacteria-contaminated dumplings and said that a recall was underway. 中国一家速冻食品大生产商周四为生产和销售含有细菌的水饺致歉，并称正在进行产品召回。)
素质教育 quality education; education for all-around development; competence-oriented education
酸雨 acid rain
速冻食品 frozen food
随行就市 prices fluctuating in response to market conditions
随军记者 war correspondent
随礼 give presents as returns
隧桥 tunnel-bridge (For many people, the opening of Shanghai Changjiang tunnel-bridge on October 31 is great news as it will enable travel in all weather. 上海长江隧桥即将于10月31日启用对许多人来说是一个好消息，因为在任何天气状况下，隧桥都能够让人们正常通行。)
岁岁平安 Peace all year round
随团旅游 group travel
损公肥私 benefit oneself at the expense of public interests
孙子兵法 The Art of War
死机 system halted
四连冠 four straight (consecutive) championships, (four championships on the run)
私人轿车牌照 individual car plate
私人企业 private enterprise
私人收藏本 amateur edition
私人游资 mobile private capital
私人侦探 private detective (Because of an editing error, a story on Page A1 of yesterday's Times incorrectly reported that the Bourne town administrator will hire aprivate detective within the next month to investigate personnel issues at the Bourne Fire Department. 由于编辑失误，昨天《泰晤士报》的头版新闻出现了错误报道，称伯恩镇的官员将在未来一个月内雇佣一位私人侦探调查伯恩镇消防队的人事问题。)
四十不惑 Life begins at forty.
四书(《大学》、《中庸》、《论语》、《孟子》） The Four Books (The Great Learning, The Doctrine of the Mean, The Analects of Confucius, The Mencius)
私塾 private school
死亡率 mortality
死亡人数 death toll
死亡之组 group of death (Australia, China and Asian champions Iraq were drawn together in a 'group of death' for the 2010 World Cup, meaning at least one will not get through third round qualifying. 2010年世界杯抽签结果揭晓，澳大利亚、中国和亚洲冠军伊拉克分到了"死亡之组"，这表示，至少有一支球队将无法进入第三轮比赛。)
思想包袱 mental load
思想道德教育 ideological and moral education
四项基本原则 "the Four Cardinal Principles of adherence to the socialist road, the people's democratic dictatorship, the leadership of the Communist Party of China, and Marxism-Leninism and Mao Zedong Thought"
思想僵硬 fossilized concept
思乡曲 Nostalgia
司仪 MC (master of ceremonies)
私营企业 privately-run enterprise
四有新人 "new generation of people with lofty ideals, moral integrity, good education and a strong sense of discipline"
死帐 uncollectible account, bad debt, bad loan
司法公正 judicial fairness
私房菜 private home cuisine
四库全书 Complete Library of the Four Branches； the Siku Quanshu
税收优惠 tax preference
水土流失 soil erosion
水下导弹 submarine-based missiles
水下通信 subsurface communication
水刑 waterboarding. (CIA interrogators used waterboarding, the near-drowning technique that top Obama administration officials have described as illegal torture, 266 times on 2 key prisoners from Al-Qaida.美国中情局审讯人员曾对两名"基地"关键头目使用水刑(一种模拟囚犯溺死的酷刑)多达266次。水刑被奥巴马政府高官称为非法酷刑。)
谁言寸草心，报得三春晖 "Such kindness of warm sun, can't be repaid by grass. "
水涨船高 When the river rises, the boat floats high.
税收起征点 tax threshold
数码相机 digital camera
顺风车 free ride. (John is expecting me to give him a free ride to work every day. 约翰每天都想搭我的顺风车上班。)
熟女 sophisticated lady (The term refers to a woman between 30 and 50 who has proper manner, a decent job, rich experience in life and well-polished taste in fashion.)
硕博联读 a continuous academic project that involves postgraduate and doctoral study
说曹操,曹操到 Talk of the devil and he comes.
说服教育 persuasion education
说明会 explanation session
说起来容易做起来难 Easier said than done.
输血 blood transfusion
私奔 elope (2 childhood sweethearts, aged 6 and 7, eloped from Hanover in northern Germany on New Year's Eve, wanting to tie the knot under the African sun. 德国北部汉诺威一对年纪分别为6岁和7岁的小情侣新年前夜竟然私奔，他们想跑到非洲的艳阳底下结为连理。)
四大金刚 Four Heavenly Guardians at the entrance to a Buddhism temple; Four Devarajas
死而后已 until my heart stops beating
司法独立 judicial independence (It's human nature to plead for a criminal who is from the same country or the same family, but judicial independence should be fully respected and everyone should be equal before the law. 为本国或家庭成员中的有罪之人辩护是人之常情，但司法独立应得到全面尊重，在法律面前应做到人人平等。)
司法解释 judicial interpretation
四个如何认识 (江泽民总书记在今年6月28日中央思想政治工作会议上发表的重要讲话中，提出并精辟阐述了如何认识社会主义发展的历史进程、如何认识资本主义发展的历史进程、如何认识我国社会主义改革实践过程对人们思想的影响、如何认识当今的国际环境和国际政治斗争带来的影响等当前直接影响干部群众思想活动的重大问题.) "In his important address to the Central Ideological and Political Work Conference on June 28 this year, Party General Secretary Jiang Zemin expounds on how to understand the historical process of socialist development; how to understand the historical process of capitalist development; how to understand the impact of China's socialist reform over the people's thinking; how to understand the impact of the current international environment and political struggle."
四个现代化 four modernizations (the modernization of agriculture, industry, national defense, and science and technology)
四合院 courtyard dwellings; quadrangle dwellings (北京话、北京的风土人情在“四合院文化”中发展、成熟。Beijing dialect and customs developed and matured in courtyard dwellings culture.)
双向收费 two-way charge system
双向选择 two-way selection (referring to employer and employee choosing each other in a job market)
双学位 double degree;two Bachelor's degrees
双赢局面 win-win situation
双拥 Double Support
双增双节 two increases and two reductions
双职工 working couple; man and wife both at work
双核家庭 dual-core family (This refers to a family where both husband and wife are only children or the single "core" of their respective families before they got married. The new family, of course, has two "cores" as neither of the couple knows how to behave not as a "core" in a family.)
双向三车道 dual three-lane carriageway
双学士 double bachelor's degree
双眼皮 double eyelid
双眼皮手术 double eyelid surgery
水电站 hydroelectric plant
税法的统一性和权威性 uniformity and authority of tax laws
税后利润 after-tax profit
水荒 water scarcity (The General Assembly designated the first World Water Day in 1993, and on March 22 every year since, the focus has been on a different aspect of freshwater sustainability, including sanitation and water scarcity. 联合国大会在1993年确定了首个世界水日，自此之后，每年3月22日被定为世界水日。世界水日的主题集中在淡水资源可持续利用的不同方面，包括水资源清洁状况以及水荒。)
水货 smuggled goods
水货 grey import. It is also know as a parallel import, which is made available in the local “grey market” by retailers who order the trademark goods directly from overseas wholesales at a lower price and without going through official import channels.
税级 tax brackets (The draft increases the minimum threshold for personal income tax from 2,000 yuan a month to 3,000 yuan a month and cut the number of income tax brackets from nine to seven. 草案将个税起征点由每月2000元上调至3000元，并将九级税级调整至七级。)
水力发电站 Hydro power complex
水利工程 water conservancy project ("Without the reservoirs and other water conservancy projects in southwest China, the drought would have happened earlier and resulted in more loss," Liu said at a press conference. （水利部副部长）刘宁在记者招待会上说：“如果我国西南部没有修建水库和其它水利工程，那么干旱发生的时间会更早，损失也将更大。”)
水龙卷 waterspout (A rare waterspout was seen near Po Toi at about 8 am on August 19 and was detected on the Hong Kong Observatory's weather radar. 据香港天文台气象雷达监测，蒲台岛附近海域8月19日早上8时左右出现罕见水龙卷。)
睡眠障碍 sleep disorder (Unlike in adults, children with sleep disorders may manifest with behavioral problems that may be mistaken for attention deficit and hyperactivity disorder (ADHD). 和成年人不同，患有“睡眠障碍”的儿童表现为行为异常，有可能被误认为患有注意力缺陷及多动障碍。)
水墨画 Chinese brush drawing; ink and wash painting
税前/税后收入 pretax / after-tax income