Principal在法律文件中做名词讲时通常有以下几层含义：

1. 本金

如：

利息收入将按照未偿还本金及适用的实际利率，按时间比例基础计提。

Interest income is accrued on a time basis, by reference to the principal outstanding and at the applicable effective interest rate.

2. 委托人，指通过委托书委托他人为自己办理事务的人。

如：

委托人是被继承人XXXX的女儿，被继承人XXX于2020年 5月10日在北京病故。委托人本人居住在中国境外，由于疫情原因无法亲自赴中国国内办理被继承人XXX在北京的遗产继承事宜，兹委托受托人A女士作为委托人的代理人办理以下事项：

The principal is the daughter of the decedent, XXXX, who died of illness in Beijing on May 10, 2020. As the principal lives outside China and is unable to go to China personally to handle the matters related to the inheritance of the estate of the decedent, XXX, in Beijing due to the epidemic, she hereby entrusts the trustee, Ms. A, as the agent of the principal to handle the following matters:

3. 公司负责人/主要负责人

如：

公司负责人AAA、主管会计工作负责人BBB及会计机构负责人（会计主管人

员）CCC声明：保证年度报告中财务报告的真实、准确、完整。

AAA, Principal of the Company, BBB, Person in Charge of the Accounting Body and Chief Accountant CCC hereby represent that the financial statements contained in this Annual Report are true, accurate and complete.

转载自：旗渡译问网站   作者：旗渡多语信息中心（出海资讯定制）