Loss ?n.
一、釋義
1）An undesirable outcome of a risk; the disappearance or diminution of value, usu. in a unexpected or relatively unpredictable way. ?損失，損害
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 ? ?（財務）虧損，損失
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. ?損失額
4) The failure to maintain possession of a thing. 喪失，剝奪
二、詞組精選
actual loss ?實際損失
A loss resulting from the real and substantial destruction of insured property.
被保險財產因遭受真實的實質的損害所造成的損失。
actual total loss ?（海上保險）實際全損
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
指保險標的物全部毀滅，或標的物受損以致失去原有的用途，或被保險人已無可挽回的喪失了保險標的物。這種情形下不需發出委付通知。
total loss ? 全損
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）在火災保險中，指全部的投保財產均在火災中損失，沒有留存任何有價值的東西。(無法重建）
2）在海上保險中，指投保船舶遭到徹底的、實質性的損壞，無法通過修理得以恢復；不同于實質性全損，因此被保險人在此情形下須將船舶委付給保險人，歸保險人所有，方可得到相當于船舶全損時的賠償。
capital loss? 資本損失? ? Cf. capital? gain
The loss realized upon selling or exchanging a capital asset. ?
指在資本資產出售或交易過程中發生的損失。資本虧損可用以沖抵資本利得，以減免倆那幫所得稅的應納稅額。
casualty loss ?意外損失
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.
因火災、水災、風暴、交通事故、船只失事等突發的、不可預見的意外事故或災難導致的損失。
consequential loss ? 間接損失 ? ?=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.
由損害行為的后果所致的損失，而非由該行為直接所致的損失。
(來源：Black's Law Dictionary, LexisNexis Law English-Chinese Dictionary, 《元照英美法詞典》，《英漢法律用語詞典》）
