any and all，很多译者或翻译书籍的作者认为只需要翻译“any”或者“all”就可以，认为该结构是法律英语中典型的赘词，都译出反而有重复之嫌。但是，一般为措辞严密，译为“任何及所有”更佳，既包含了复数情形，也包含了单数情形。

1例句

The risk of loss with respect to the Portfolio Documents and any and all other documents transferred to Purchaser from Seller pursuant to this Agreement will rest with Purchaser from and after the earlier to occur of (a) such time as such documents are picked up by Purchaser or Purchaser’s agent and (b) Seller’s close of business on the Closing Date.

与卖方依据本协议转移给买方的资产包文件和任何及所有其他文件有关的损失风险，自下列较早者发生时或发生后转移给买方承担：(a)买方或买方的代理人取走文件之时，和(b)卖方在交割日结束营业之时。

2例句

The Seller shall be responsible for any and all Tax in connection with the transactions contemplated by this Agreement and if the Seller is required by applicable laws or relevant Tax Authority to pay any Tax in connection with the transactions contemplated by this Agreement, the Seller shall duly perform such tax payment obligations in accordance with applicable laws and the requirement of the Tax Authority or to timely obtain necessary documentation from any Tax Authority to support the exemption or reduction of any Tax payable by him.

卖方应负责与本协议所涉及的交易相关的任何及所有税款，并且如果适用法律或相关税务机构要求卖方支付与本协议所涉交易有关的任何税款，卖方应适时根据适用法律和税务机构的要求履行此类纳税义务，或及时从任何税务机构获取必要的文件，以支持其应付的任何税款的减免。

旗渡是法律圈的翻译匠，红圈所都在用，欢迎免费试译。