Early filer and late filer.
早纳税人和晚纳税人。

He said he was only a rank and filer.
他说自己只是一个小小的兵丁。

After trimming, round off the edges with a filer.
在修剪后，用锉刀把指甲边缘弄整齐。

Management and union rank and filer alike hoped congress would act quickly.
资方与工会会员都希望国会迅速采取行动。

I had the end flared out so that it fit very snug inside the filer opening.
我已经爆发出来, 使之非常适合温暖的结束内备案人开放。

a formal notice filed with a court or officer to suspend a proceeding until filer is given a hearing
向法庭或法警提出的中断诉讼的正式通知

In addition, the filer has to sign his return by either using his digital certificate or his password.
此外，纳税人亦要以数码证书或通行密码在报税表作签署。