以上兩個(gè)術(shù)語(yǔ)均是指給死者之受益人的費(fèi)用。區(qū)別在于 death benefit是指（1)由雇主向死亡雇員家屬或受益人支付的津貼或指根據(jù)《社會(huì)保險(xiǎn)法》提供的撫恤金，稱為“死亡撫恤金”；(2)因投保人（如人身意外保險(xiǎn)或年金保險(xiǎn)等）死亡由保險(xiǎn)公司向受益人賠付的費(fèi)用，有些類似人壽保險(xiǎn)金，稱為 “死亡保險(xiǎn)金”[1]。death grant則是指由政府提供給死者家屬等專用于支付喪葬開(kāi)支之費(fèi)用，應(yīng)為“喪葬費(fèi)”[2]?，F(xiàn)在有的英漢詞典將death benefit譯為“喪葬福利金”，而把death grant譯為 “死亡補(bǔ)助金”[3]，這些譯法似乎都不準(zhǔn)確。
[1] "Amount paid under insurance policy on death of insured. A payment made by an employer to the beneficiary or beneficiaries of a deceased employee on account of the death of the employee. " Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 277，West Publishing Co. (1991).
[2] "State grant to the family of a person who has died, which is supposed to contribute to the funeral expenses." Cf. P. H. Collin, Dictionary of Law, at p. 152, Peter Collin Publishing (1993).
[3] 參見(jiàn)《英漢法律詞典》編寫(xiě)組編：《英漢法律詞典》（修訂版），法律出版社1999年版，第215頁(yè)。