英文合同中，“the same”除了和构成“the same ... as”的固定短语外，主要以“代词”的形式出现，用来代替前面已经表述过的事物或状况,从而避免重复。

1.作为固定短语 the same...as，译为“同样；相同”

如
The quality of the products delivered must be the same as the samples provided earlier.
交付的产品质量必须与先前提供的样品相同。

2.作为“代词”，指代前面所提到的内容，翻译时需要灵活处理。

如
No review, approval,acknowledgement or .certificate given by the BUYER shall relieve the SELLER from any liability or obligation under the PURCHASE AGREEMENT unless the same is expressly set out by the BUYER.
买方进行审核、批准、确认或证明都不会解除卖方在本采购订单下的任何责任或义务,除非买方明确指出。

“the same”在这里表示“买方的审核、批准、确认或证明解除卖方本采购订单下的责任或义务”。如果完整地说,原文应该是“No review, approval, acknowledgement or certificate given by the BUYER shall relieve the SELLER from any liability or obligation under the PUR.CHASE AGREEMENT approval unless that such review.approval acknowledgement or certificate given by the BUYER shall relieve the SELLER from any liability or obligation under the PURCHASE AGREE.MENT is expressly set out by the BUYER(买方进行审核、批准、确认或证明都不会解除卖方在本采购订单下的任何责任或义务,除非买方明确指出买方进行审核、批准、确认或证明将解除卖方本采购订单下的任何责任或义务)”

The Contractor shall comply with the Owner's design and HSE management system and manuals, and any revision of the same.
承包商应遵守业主的设计、HSE 管理体制、手册以及对这些文件的修订。

这里的“ the same"代替了“the Owner’s design and HSE management system and manuals”。

例句来源《英文合同阅读与分析技巧》