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=
1326;东理工大学继续教ೞ=
6;学院
=
2298;商务英语翻译与写߯=
6;》学习指导书
继=
续教育学院编写组编
2010年=
12月=
前 =
5328;
作为=
从事“商务英语翻译=
982;写作”教学工作多年=
的老师,我们一直在=
5506;讨如何在有限的
本教=
材适用于本指导书实=
9992;于二年级的学生,ࠥ=
4;主要目的是针对有一&=
#23450;英语基础的学员,=
945;授他们如何翻译与写=
;作,在跨文化沟通的=
29702;念下,如何在不同į=
40;商务语境中把握行文=
中的语气和分寸,从=
2780;达到商务沟通的目=
0;。在体例上,写作部&=
#20998;的每一单元我们都=
250;首先介绍何种场合通=
;常用何种信函方式、=
22914;何写和什么是忌讳Ŧ=
21;等;然后,通过一些=
写作范例的讲解使学=
9983;们可以更加深刻地ߚ=
2;解语境---该说=
什么和怎么说,不该=
5828;什么。学员们从阅=
5;、仿写过度到实际应&=
#29992;写作(from imitation to
production and creation)。翻译部分每=
一单元都包括了段落=
2763;译和篇章翻译并介ಮ=
1;了翻译技巧,
虽然=
我们编写组成员力图=
5226;这本指导书写得易=
6;、实用,但由于各自&=
#30340;水平所限,遗漏、&=
169;误在所难免,望使用=
;者不吝指正。
课<=
/b> 程 说 明
课程=
学时数:51
总学=
分:3
适用=
专业:管理、经济类=
1450;相关专业
教材与参考书<=
/b>
教材=
:
《商=
务英语写作》王晓光 王家宝主=
32534; 华东理工=
22823;学出版社2008年<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'>
《商=
务英语语篇翻译》王=
6195;光 林伟主编=
span> 华东理工=
22823;学出版社2011年<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'>
参考=
书:
=
1.边=
589;主编.商务英语写作.清华大学出版ట=
8;,北方交通大学出版&=
#31038;, 2003年8月第=
;1版 =
2.[美]霍莉罗迪克著ᦁ=
2;郁震等译.如何写出完美=
0;商务英语信函,世界&=
#22270;书出版公司,2005年5月第=
1版 =
3.秦=
990;福主编.英汉对照应用ਧ=
1;实例汇编.复旦大学出版ట=
8;,2001年3月第=
1版 =
4.刘(=
511;章、孔庆炎主编.英汉商务应用ਧ=
1;手册.汉语大词典出୭=
6;社,2004年12月第=
;1版 =
5.杨=
991;慧主编.现代商务英语ࠨ=
9;作集萃.中山大学出版ట=
8;,2005年4月第=
1版 =
6.丁=
641;德、陈大中主编.英语应用文模ਖ਼=
5;.天津大学出版ట=
8;,2004年4月第=
1版 7.=
352;光明主编,旅游与购=
;物应用文大全,江苏=
31185;学技术出版社,2004年1月第=
1版 8.易露霞=
;、陈原编著,实用英=
35821;商业信函,广东经ė=
82;出版社,2004年1月第=
1版 9.=
446;先庆编著,英语应用=
;文写作,新时代出版=
31038;,2002年4月第=
1版 10.管春林主编=
65292;国际商务英语写作ʌ=
88;第一辑),浙江大学=
出版社,2006年8月第=
1版 11.玛丽·艾伦&m=
iddot;古费 (Mary Ellen Guffey),商务沟=
6890;精要(第5版),中信出୭=
6;社,2003年7月版=
12.郝绍伦=
;编著,商务英语,电=
23376;科技大学出版社,2006年7月版=
13.张彦、=
; 14. 李朝主编=
;,大学商贸英语翻译=
25945;程,复旦大学出版Ķ=
38;,2007年7月第=
1版 15. 古今明编=
;著,英汉翻译基础,=
19978;海外语教育出版社ʌ=
92;2002年2月 16. 穆雷主编=
;,英汉翻译基础教程=
65292;高等教育出版社,2005年10 17.方ċ=
90;之主编,英=
721;翻译基础教程,中Þ=
69;对外翻译出版公司,=
2005年18.
18,陈宏薇主编,=
汉英翻#=
793;基础,上海外语教育=
;出版社,2010年1月 19. 冯庆华主=
32534;,汉英翻译基础教ĸ=
43;,高等教育出版社,=
2008年<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'>10 Contents Part One Business Writing Unit 1 Abstract  =
; &n=
bsp; ………………=
230;…………………………
6 Unit 2 Application letter &=
nbsp; …………………&=
#8230;……………………… 20 Unit 3 Resume &n=
bsp; …………=
…………………………̷=
0;…… 38 Unit 4 Contracts =
and
Agreements …………………R=
30;……………….. 53 Unit 5 Complaint =
8230;…………………………=
…………….………….. 71 Unit 6 Letter of
Thanks …………………………=
230;…………..
… 86 Unit 7 Business R=
eports
…………………………̷=
0;………………….. 94 Unit 8 Business
proposal ………………………=
230;…………………… 112 Part Two Business Translation Unit 1 Trade and Busienss………………R=
30;…………..……………
127 Unit 2 Contract a=
nd
Related Material =
span>………………..………̷=
0;.… 144 Unit 3 Commercial=
Law
Related Materials …R=
30;……..…………… 158 Unit 4 Accounting
Related Materials……………………..=
…………….. 170 Unit 5 Unit 6 Unit 7 Unit 8
Part One Business Writing
Unit 1 Abstract 摘要
论文摘要是一篇论文&=
#30340;缩影,是论文内容=
340;高度概括。它能帮助=
;读者在细读论文之前=
29992;较少的时间掌握论ă=
91;中提供的重要信息,=
对全文概貌先有一个=
5972;体把握,以便更好ੋ=
6;准确地掌握和理解全&=
#25991;的内容。同时也为=
991;献索引之类的检索期=
;刊和情报部门提供一=
20010;资料源。论文摘要Ç=
68;般可以分为概要型、=
描述型和信息型三类=
2290;要写好论文摘要,༙=
6;注意从摘要的内容上&=
#20840;面涵盖论文的重点A=
307;语言宜简短扼要,提=
;纲挈领;句式既要规=
33539;又要灵活运用;使ī=
92;正确的时态形式。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
Part I Occasions That Call for Writing (书写场合)
ü ण= 8;术论文摘要
ü ण= 8;术文摘征集
ü ण= 8;术会议、论坛信息收&= #38598;
ü = 9;刊投稿
ü = 6;录摘要
ü ਧ= 1;献检索数据库
…
Part II How to Write (如何书写)
目前英语=
19987;业毕业论文的摘要ä=
10;采用两种类型(概括=
型和信息型)或三种=
1867;型相结合的综合形ঁ=
5;。这种综合型的论文&=
#25688;要通常包括三部分A=
306;开头、展开和结尾。=
;
ü ঀ= 0;头部分的第一句话通&= #24120;称为主题句(topic sentence),开门见山地点= 明主体,指出论文
的主旨和= 20027;要内容,常见句式ć= 77;this paper focuses on/ analyses/ argues…ᦁ= 2;the object/ primary goal of this paper is…
ü ऻ= 7;开部分进一步阐明主&= #39064;句所包含的具体内= 481;如主要论点、论证要= ;点和分析过程等,有= span>
的还要指= 26126;研究方法
ü ಮ= 7;尾部门是对全文做出&= #30340;结论,有时还要指= 986;该项课题的研究意义= ;和价值所在,必要时= span>
还可提出= 36827;一步研究的建议,ñ= 20;见句式有in conclusion…,= it is concluded that…
论文摘要写作= 30340;基本步骤:通读全ă= 91;,把握要旨;逐段细= 读,划出主题;划线= 1152;注,写出提纲;组ಭ= 5;要点,连贯统一;通&= #35835;摘要,修改润色。ࠥ= 4;具体要求包括:
ü
重点突出:摘要是原&=
#25991;主要观点的提炼,=
240;此,应该抓住下列几=
;方面:文章主题句
ü
语言简洁:<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>摘要最重=
35201;的语言特点是简洁ą=
26;了,通俗易懂。摘要=
的长短视文章的长度=
1644;要求而定,可以借ࡄ=
1;分词短语、介词短语&=
#12289;同位语、定语从句=
435;浓缩文章。用词一定=
;要认真推敲,不用冗=
35328;赘语。
ü
意义完整,表达清楚&=
#65306;一篇好的摘要,在=
605;想表达、句子结构方=
;面应该清楚严密。不=
33021;简单地罗列文章的Š=
01;点, 而应该在=
21477;与句之间加进一步Ű=
30;接词语,如:although<=
/span>,while, in conclusion<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>等等,使=
24471;摘要成为一个有机Ë=
07;。
ü
忠实原文,客观再现&=
#65306;摘要写作,注意不#=
201;加入缩写者的任何观=
;点,也不要把原文变=
25104;自己的语言,要忠ê=
54;于原文,按原文的次=
序排列内容,切不可=
8543;心的欲改变原文先ࡧ=
8;次序,要客观地再现&=
#21407;文的主要论点和事=
454;。
…
Part III What not to Write (避免提及)
ü
避免使用缩略词,至&=
#23569;要避免使用非常用=
340;缩略词。即使实在避=
;不开时,在该缩略词=
27599;次出现时也应该随×=
18;注明全称。
ü
避免使用过长的描写&=
#65292;和陈述详细的信息=
290;
ü
避免使用过长的直接&=
#24341;语。
ü
避免使用列出详细的&=
#23454;例。
ü
摘要不使用疑问句或&=
#24863;叹句。
…
Part IV Tips on Writing (注=
;意事项)
ü
摘要的文字要简洁,&=
#31687;幅要短小精悍,通=
120;不超过450个英文单=
35789;,一般不分段,而Ç=
88;尽量放在一页上
ü
如原文为英文,摘要&=
#21017;位于“=
span>标题”=
span>之后,
ü
摘要一般都按背景、&=
#30446;的-材料、方法- =
467;果-结论这个顺序排=
;列,结构比较固定,=
35835;起来使人一目了然z=
90;
ü
摘要的内容比较完整&=
#65292;它囊括了原文献中=
340;基本要点和重要信息=
;,有头有尾,自成篇=
31456;。
ü
摘要各部分的时态表&=
#36798;也有一定的特点,=
914;表示研究的背景和目=
;的常要用一般过去时=
65307;表示材料、方法和ń=
67;果也用一般过去时;=
表示讨论或建议用一=
3324;将来时。总的来说ᦁ=
2;很少使用完成时。
ü
摘要中不应出现重复&=
#30340;句子,尤其是第一=
477;话,往往是主题句,=
;更不能同原文献的题=
30446;重复,应该添加新Ð=
69;容。
ü
摘要通常使用第三人&=
#31216;,不用第二人称,=
446;前有些文献的摘要开=
;始使用第一人称,以=
24378;调作者的作用与态ò=
30;。
ü
通常在摘要之后附有<=
/span>5<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>-8个关键词=
25110;词组。
…
Part V Useful Words and Phrases(单词和短语)
A.&n=
bsp;
Words (=
单词)
1 |
focus |
n.(兴趣活动=
等的)中心, 焦点, 焦距, vi.聚焦, 注视 vt.使集中在=
焦点上, 定焦点<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 调焦, 集中 |
2 |
analyses |
n.分析, 分解 |
3 |
explore |
v.探险, 探测, 探究 |
4 |
argue |
vi.争论, 辩论 vt.说服 |
5 |
discuss |
vt.讨论, 论述 |
6 |
aim |
n.目标, 目的, 瞄准 v.对...瞄准, 打算 |
7 |
research |
n.研究, 调查 vi.研究, 调查 |
8 |
object |
n.物体, 目标, 宾语, 对象 vi.反对, 拒绝, 抗议 vt.提出...来反对<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
9 |
conclusion |
n.结束, 缔结, 结论 |
10 |
account=
|
n. 陈述,报=
导 |
11 |
indicate |
vt.指出, 显示, 象征, 预示, 需要, 简要地说=
明 |
12 |
theory |
n.理论, 学说, ...=
span>论, 原理, 意见, 推测 |
13 |
implication |
n.牵连, 含意, 暗示 |
14 |
meaningful |
adj.意味深长=
的 |
15 |
thesis |
n.论题, 论文 |
16 |
effort |
n.努力, 成就 |
17 |
further |
adj.更远的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 更多的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 深一层的=
vt.促进, 增进, 助长 adv.更进一步=
地, 更远地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 此外 |
18 |
perspective |
n.远景, 前途, 观点, 看法 |
19 |
dissect |
v.仔细研究=
|
20 |
factor |
n.因素, 要素 |
21 |
result |
n.结果, 成效, 计算结果=
vi.起因, 由于, 以...为结果<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 导致 |
22 |
subjective |
adj.主观的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 个人的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
23 |
dependence |
n. =
381;赖 |
24 |
regression |
n.衰退 |
25 |
progression |
n.行进 |
26 |
reveal |
vt.展现, 显示, 揭示, 暴露 |
27 |
foundation |
n.基础, 根本, 建立, 创立 |
28 |
reflect |
v.反射, 反映 |
29 |
system |
n.系统, 体系, 制度, 体制, 秩序, 规律, 方法 |
30 |
transformation |
n.变化, 转化, 改适, 改革, 转换 |
31 |
commentary |
n.注释, 解说词<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
32 |
introductory |
adj.介绍性的=
|
33 |
remark |
n.备注, 评论, 注意, 注释 vt.评论, 注意, 谈及 vi.谈论 |
34 |
significance |
n.意义, 重要性<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
35 |
scientific |
adj.科学的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
36 |
conform |
vt.使一致<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 使遵守<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 使顺从<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> vi.符合, 相似, 适应环境=
adj.一致的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 顺从的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
37 |
trend |
n.倾向, 趋势 vi.伸向, 倾向, 通向 |
38 |
assessment |
n.估价, 评估 |
39 |
contribution |
n.捐献, 贡献, 投稿 |
40 |
criticism |
n.批评, 批判 |
|
|
|
B.&n=
bsp;
Phrases (常用短语)
1. to meet one’s performa=
nce
standards (机器)=
30340;性能达到标准
The machine manufactured at your factory does not meet our performance standards.
你们厂产生的机器性&=
#33021;未能达到我们的标=
934;。
2. to conduct an inquiry 调查
The committee con=
ducted
an inquiry into this case.
这个委员会就这一案&=
#20214;进行了调查。
3. in one’s estimation /
judgment/ opinion/view 据某人的判断/<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>评价/<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>意见/<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>看法
In his view=
, the price of gol=
d will
again moving upward.
据他的看法,金价将&=
#21448;开始涨起来。
4. to have expectations 抱有希望
We have great
expectations of his plan.
我们对他的计划抱有&=
#26497;大的期望。
5. to put a false
construction on 对……<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>进行曲解=
span>
Please do not up a false construction on his kind intenti=
on.
请不要误解他的善意&=
#12290;
6. to put sb. in a
dilemma 使某人左=
21491;为难
You put me in
something of a dilemma.
你真叫我有点进退两&=
#38590;。
7. ticklish situat=
ion 棘手的局面
I have a ability to handle ticklish situation.
我有处理棘手局面的&=
#33021;力。
8. as a token of o=
ur
gratitude / appreciation 以表示我=
20204;的感激之情
We would like to present you with a small gift as a taken of our gratitude.
我们想送你一件小礼&=
#21697;以表示我们的感激=
043;情。
9. generous / humb=
le
contribution 慷慨的
I enclosed my hum=
ble
contribution towards the found of our society.
我为贵的基金谨附上&=
#19968;笔微薄的捐款。
10. without your
dedication and expertise
This project cannot be successfully finished without your dedication and expertise<=
/i>.
没有你们的奉献精神&=
#21644;专业知识,这项工=
243;不可能顺利完成。=
11. achievement in=
the
field of … <=
/span>在……<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>一方面的=
25104;就
The tunnel in your city is an great achievement in the field of engineering technology.
贵市的隧道是工程技&=
#26415;上的一项伟大成就=
290;
12. to win recogni=
tion
from sb.  =
; 赢得某人=
30340;评
Our products soon=
wan
recognition from the consumers.
我们的产品不久便赢&=
#24471;消费者们的好评。
13. be illustrated=
with
… 用……<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>加以说明=
span>
The present invention is illustrated
with examples and pictures.
用实例的图片来解释&=
#26412;发明。
14. to become
effective 生效
The agreement will become
effective from May 1.
协议从
15. to recommend /=
suggest
that =
span>推荐/<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>建议
The author recomm=
ended
that we adopt this method.
作者建议我们采用这&=
#31181;方法。
16. standard opera=
ting
procedure =
span>标准操作=
31243;序
A standard operat=
ing
procedure is strongly recommended.
强烈推荐使用标准操&=
#20316;程序。
17. to acquire inf=
ormation
relative to … =
获得关于=
span>…=
8230;的知识
He would like to =
acquire
information relative to power engineering.
他想获得有关动力工&=
#31243;方面的知识。
18. to help you an=
swer the
following questions
After reading the paper you can find it can to help you answer the following question=
s.
阅读本文后,你会发&=
#29616;它有助于回答下列&=
382;题。
19. to point out <=
/span> 指出
The author points=
out
that there was little chance of success if it went on like this.
作者指出如果如此下&=
#21435;,成功的可能性极=
567;。
20. to act upon
We acted strictly=
upon
instructions.
我们严格按照指示办&=
#20107;。
21. credit rating /
standing / status / record 资信评级=
span>
It will not affect the credit
rating of our company.
它不会影响公司的资&=
#20449;评级
22. to disagree wi=
th
… 意见不一=
33268;
We are sorry to
disagree with you but we are sure you are mistaken.
很抱歉,我们的看法&=
#21644;你不一致,不过我=
830;信你是错的。
23. it seems to me
that 据我看
It seems to me tha=
t many of them took=
exception
to the statement.
据我看,他们当中很&=
#22810;人对那项声明有异#=
758;。
24. in response to=
回答
This article is in
response to a recent criticism by Mr. Smith.
本文是对
25. a considerable=
/
significant / important advantage 有利的/<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>重要的优=
21183;
An adequate knowledge of English is a considerable advantage in communication with others countrie=
s.
掌握充分的英语知识&=
#23545;于同其他国家交流=
159;非常有利的。
26. close inquiry<=
span
style=3D'mso-spacerun:yes'> 详尽的调查
He has made close
inquires into these matters.
他对这些事情作了详&=
#23613;的调查。
27. follow-up repo=
rt 补充报道
Follow-up reports =
must be given soon=
.
要求快速给出补充报&=
#36947;。
28. in-depth accou=
nt of
… 对=
…=
8230;作全面的=
25253;道
It contains an in=
-depth
account of the whole business.
它对整个交易进行了&=
#20840;面报道。
29. to merit serio=
us
consideration 值得认真=
32771;虑
These views merit
serious consideration.
这些看法值得认真考&=
#34385;。
30. to size up 判断情况
As soon as we have
sized up the situation we can make up our minds whether to take any act=
ions
or not.
我们对当前状况做出&=
#21028;断之后,就可以立=
363;决定是否采取行动。=
;
Part VI Useful Sentences and Paragraphs (常用语=
21477;和段落)
A.&n=
bsp;
Sentences=
(语句)
Exercises are as u=
seful
and important as your work.
= 6;动和工作一样,同是&= #26377;用而且重要。
The vision and the=
wing power
take the reader from the realm of present reality to a splendid future world
replete with promises.
= 0;野和想象力把读者从&= #30524;前的现实带到一个= 805;满希望的未来世界。= ;
Science is now adv=
ancing
in our country much more rapidly than every before and is being more quickly
applied to the needs of life and national defense.
మ= 5;学在我国,目前比以&= #24448;任何时候都进展得= 555;多了,并更加地应用= ;到生活和国防各种需= 35201;上去。
This book was publ=
ished by
your publishing house in 1951.
= 3;书是贵出版社1951出版的。
Mr. Norman has rai=
sed some
interesting points, but there’s one thing he has completely failed to
account for.
= 4;曼先生提出了一些有&= #36259;的论点,但有一件= 107;他完全没有能说明。= ;
Nobody can ignore =
the fact
that the experiment is a success.
= 1;也不能无视这一事实&= #65306;实验是成功的。
If Mr. Smith is ri=
ght in
saying that, he cannot explain the fact that employment is still a big prob=
lem.
ࣳ=
4;果
The speaker is app=
arently
unaware that dogs have become a public nuisance.
ࡡ= 7;言人显然没有注意到&= #65292;狗已经成为一种社= 250;公害。
It is self-evident=
that
inflation rates are higher than interest rates.
= 0;货膨胀高于利率是不&= #35328;而喻的事实。
The analysis shows=
that
this has nothing to do with the question of pollution.
࠳= 8;析表明这与污染问题&= #27627;不相干。
The paper presents=
the
data in terms of basic inputs for double and four storeyed dwelling.
本文阐述=
20102;双层和四层住宅的á=
22;本投资数据。
The model describe=
s both
the static and dynamic aspects of the security system.
这一模型=
25551;述了这种安全系统į=
40;静态和动态性能。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
Performance goals =
and
various approaches to achieve them are briefly described.
本文简述=
20102;运行目标和达到这É=
23;目标的各种途径。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
The results on sys=
tem
thruput and benchmarks are reported.
本文报告=
20102;系统产量和基准。
Steps taken to imp=
rove the
competitiveness in the
本文报告=
20102;为改进英国制造业į=
40;竞争力而采取的措施=
。
Program developmen=
t tools
are introduced.
我们引入=
20102;项目开发工具。
The Organizational
Modeling methodology involves the construction of a comprehensive model of =
all
or part of an organization.
组织模拟=
27861;涉及为整个组织或Ð=
54;一部分建造一个全面=
的模型。
The article looks =
at what
is happening across the
本文考察=
20102;全英国发生的情况É=
97;及现在使用的新设计=
技术。
The author identif=
ies some
simple procedures to highlight both hardware and software problems.
作者确定=
20102;一些简单的程序来Ĺ=
61;出硬软件问题。
This report contai=
ns a compilation
of selected bibliographic data specifically relating to recent publications=
.
本报告包=
21547;编辑的一套参考书İ=
46;资料选,特别涉及近=
期的出版物。
Included in the re=
port are
the measuring results before and after the following tests.
报告中收=
20837;了下列试验前后的ė=
79;量结果。
Also presented is a
detailed summary of the considerations that led to the group’s
recommendation.
还给出了=
26377;关该科研组所提建ť=
58;的出发点的详尽纲要=
。
This paper seeks to
justify them in terms of the final secure applications and discusses how th=
ey
may be implemented.
本文追求=
30340;目标是从最终安全ò=
12;用的角度来论证这些=
措施的正确性并讨论=
2914;何能把它们付诸实ਬ=
5;。
One of the purpose=
s of
this study is to show that the second approach is promising, and it
substantially deduces the development cost.
本项研究=
30340;一个目的是证明第É=
08;种方法具有前途,它=
会大大减少开发成本=
2290;
Significant and pr=
edictive
trends were established.
本文确立=
20102;重大的预测趋势。
A messenger brought in newspapers with accounts of=
the
affair.
报上的一=
31687;文章报导了该事。
An analysis is carried out in this article about t=
he
consumer’s reaction towards the color change on the label.
本文分析了消费者=
23545;商标颜色变化的反ą=
44;。
The application of new scientif=
ic
discoveries to industrial production methods usually makes jobs easier to d=
o.
应用工业=
29983;产方法方面的新发Ĩ=
16;会使这些工作更容易=
。
The use of this new method was =
not
approved of in this article.
本文并非=
36190;同使用这种新方法z=
90;
This paper gives a brief account of the unfair
arbitration of the dispute between the workers and the employers.
本文简述了劳资纠=
32439;的不公正仲裁。
The two embodiments can ensure a
correct comprehension of the advantage of this application.
ߐ=
4;个具体实例有助于理&=
#35299;该应用的优越性。
At the end of the conclusion, t=
he
author puts forward his suggestion and measures.
在结论的=
26368;后部分,作者提出É=
02;自己的建议和措施。=
A discussion of the interrelati=
onship
between the two parties in this matter has been carried out in this article,
too.
本文还讨=
35770;了双方在此问题上į=
40;相互关系。
B. Paragraphs (段落)
a. Do not think th=
at time
spent in exercises is wasted. Exercises can improve you physical constituti=
on
and refresh the mind. After one or two hours of exercises your can study
better. With a strong body you can keep on working without felling fatigue.
With a broken health your work will be interrupted from time to time by fat=
igue
or sickness.
ߎ= 1;要把运动看成是时间&= #30340;浪费,运动可以增= 378;你的身体素质,激发= ;精神。运动一两个小= 26102;,可以增加你的工Ë= 16;效率。如果有强壮的= 身体,也就能够继续= 4037;作而不觉得疲倦,ࠂ= 4;若一旦失去健康,疲&= #21171;或疾病常常就会阻= 861;工作。
b. It is not advis=
able to
study hard right up to the examination. What you want above all things in t=
he
examination hall is a clear head. If you go on studying right up to the last
minute, you will probably feel mentally tired and confused when you come to=
do
your first paper. So put your books aside a day or two before the examinati=
on,
and get out into the open air, and get some exercise and amusement.
ࢷ= 2;临考前拼命赶功课是&= #19981;可取的。在考试场= 013;,最需要的是清醒的= ;头脑。如果你在临考= 21069;太用功,到你接触Ļ= 32;一张考卷时,就会感= 到心神疲劳与混乱,= 5152;以在考试之前的一ߐ= 4;天中,你不妨把书放&= #24320;,到室外走动走动A= 292;做点体操或游戏。=
c. It gives an imp=
ression
that it is a history of physics in more senses than one. Being full of
delectable stories and academic disquisitions, it may rightly be regarded a=
s a
masterpiece of literature as well as a good textbook of physics.
द= 7;给人们的印象是,这&= #26159;一本具有多种意义= 340;物理学发展史。因为= ;它充满了令人喜爱的= 25925;事和学术性的专题ť= 70;述,它不但可以被看= 成是一本好的物理学= 5945;科书,还可以被视ߒ= 6;一本文学杰作。
d. At present, eve=
rywhere
you go around the world you will not be surprised to see Chinese goods at e=
very
corner in the supermarket and free market. Most of them are articles for da=
ily
use such as clothing, hats, shoes and toys, and the low price and appropria=
te
quality really benefit the people all over the world from
ࣳ= 4;果现在有机会去世界&= #21508;国走走,你会吃惊= 320;发现漫天遍野都是中= ;国商品。尽管这些中= 22269;商品还主要集中在ŝ= 15;帽鞋玩具等日用品上= ,但其便宜的价格和= 4182;不差的质量确实让ߏ= 0;界各国人民真正享受&= #21040;了中国经济增长的= 909;处。
e. The reason for =
ࠣ= 7;世后中国经济与贸易&= #22686;长的态势之所以出= 046;专家预料,是因为人= ;们都忽视了一个至关= 37325;要的因素,那就是Ë= 16;为世界人口最多国家= 的规模经济效应。所= 5859;规模经济,是指由ߛ= 0;生产规模的扩大,可&= #20197;减少每单位产品生= 135;的直接和间接费用,= ;从而降低生产成本,= 25552;高收益。最新的贸ą= 31;理论已经证明,假定= 两个国家资源禀赋相= 1516;,但经济规模不同ᦁ= 2;那么在自由贸易条件&= #19979;,规模较大的国家= 558;处于优势地位。
f. Characteristics=
such as
discretion, decision making, design, organization, etc. are areas on which
various researchers have based their definitions and studies. There is
sufficient evidence today to indicate that the entrepreneurial spirit aboun=
ds
in “high tech” corporations.
诸如判断=
12289;决策、设计、组织Ļ=
61;特征是众多研究人员=
进行科学定义和研究=
0340;领域。今天有足够=
0;证据说明,“=
span>高科技
g. In recent years=
, the
highly protective Korean market has been slowly opening up to international
trade partially in response to continuing pressure from the
近年来实=
34892;高度保护主义的韩Þ=
69;市场已在缓慢地向国=
际贸易开放,造成这=
1181;情况的部分原因是ल=
5;来自美国和西欧国家&=
#30340;压力作出的反应。 =
467;果,日益增多的韩国=
;企业在国外建立了贸=
26131;机构和生产机构。
h. The subject of =
internal
control has emerged as one of the three most important concerns of business
management in the
内部控制=
24050;成为20=
世纪80=
年代商业=
31649;理的三大重要课题È=
43;一。彼得·<=
/span>德鲁克认=
20026;,扼杀思想的不是Ĉ=
26;构的大小,而是机构=
的结构本身。对于结=
6500;化程度比较低的任ࡃ=
3;,例如初步分析和解&=
#20915;问题,使用工具不=
403;或不足都会严重限制=
;性能的发挥。
Part VII Sample Letter (信函=
3539;文)
a. <= o:p>
CONTROL ATRATEGIES IN PATTERN ANALYSIS A survey is made on the control
strategies in pattern analysis. Discussions are made on the problems of=
(1)combinatorial
and sequential methods, (2)bottom-up and top-down processes, (3)feedback processes, (4)procedural and declarative methods, (5)use
of knowledge, and (6)recursive analysis processes. Merits and demerits are poin=
ted
out contrastively in and among these methods, with the author’s
personal research results. The important of the feedback and recursive
applications of analysis algorithms is also mentioned to obtain the
accurate results. How Compet=
itive is
Your Management of Technology? In today’s competitive business enviro=
nment,
market share and profits are very dependent on the professional managem=
ent
of technology. Trends are illustrated to represent significant changes =
that
for some engineering companies present major threats. For others, with
insight and courage, they present new challenges and business
opportunities. Some guidelines for devising and regularly updating a
technical review within a corporate business plan are suggested.
您的技术=
31649;理有多大竞争力?
在今天竞=
20105;激烈的商业环境里ʌ=
92;市场份额和利润都取=
决于技术的科学管理=
2290;本文讨论了对某些ॣ=
7;程公司构成巨大威胁&=
#30340;重大变化趋势。而=
545;于另外的具有远见和=
;勇气的公司来说,他=
20204;面临的是新的挑战Ø=
44;商业机遇。本文对在=
公司商业计划内创造=
1644;不断更新技术的观ঘ=
5;提出了指导性建议。<=
/span>
c.
Abstract:<=
/b> Productivity management is gen=
erally
acknowledged as being essential to the economic well being of any busin=
ess.
However, many business managers are unaware of productivity improvement
methodologies. A primary reason for this imbalance resides within the
nation’s colleges of business. Despite recent efforts to improve
productivity education, there are very few colleges of business prepari=
ng
managers for production and operation related fields. This paper presen=
ts
the results of a study designed to develop a production and operation
management curriculum to be used as a model for institutions offering m=
ajor
programs in the emerging field of productivity management.
摘要:生产管理=
19968;般被认为是任何企Ç=
94;经济效益的基础。然=
而,许多企业管理人=
1592;并不了解改进生产=
0;方法。造成这一不足&=
#30340;主要原因要追溯到=
269;家的管理学院。尽管=
;近来已作出努力来加=
24378;生产教育,但依然Ö=
82;有极少的管理学院为=
生产和经营领域培养=
1649;理人才。本文介绍ߚ=
2;一项研究结果,旨在&=
#21046;定一个生产和经营=
649;理教育计划,为开设=
;新兴的生产管理学科=
30340;院校提供培养模式z=
90;
d.
ORGANIZING
FOR STRATEGIC MANAGEMENT The author discussed the factors which make =
“strategic
management” effective. Among these, a dominant factor is the
organization climate which, in its turn, is determined by the quality of
the managers and the availability of alternatives. He suggests that to
improve the organization climate in which strategic management can be
effective, the quality of the managers is a crucial factor. The scope f=
or
alternatives is an important constraint. This article assesses common
problems and failures in strategic management and gives some suggestions
for organizing it, including the use of consultants and the role of for=
mal
procedures.
战略管理=
30340;组织
作者讨论=
20102;影响战略管理效率į=
40;诸多因素。其中一个=
关键因素是组织环境=
5292;而组织环境又是由=
9;理者的素质以及可供&=
#36873;择的人选所决定的=
290;作者认为为了改善组=
;织环境以提高管理效=
29575;,管理者的素质是Ç=
68;个关键因素。挑选范=
围是一个重要限制。=
6412;文评估了战略管理ߑ=
3;的普遍问题及其失误&=
#65292;并就组织环境提出=
102;建议,包括聘用顾问=
;和发挥正式规程的作=
29992;。
e.
Cross-cultural Communication Abstract: =
Since=
1990s,
the world economic integration has influenced the development of the wo=
rld
economy. The author starts with the analysis of the merging of the agen=
ts in
the globalization, the multinational enterprises have been playing
increasingly important roles in shaping the world economy. Then, he
discusses the situation that the tremendous cultural differences exist
among (between) the employees, managers and the corporate cultures as w=
ell.
He argues that different mindsets, values and behaviors influence the
decision making and implementation of multinational enterprises’
strategies. Finally, he gets a conclusion that along with the trend tow=
ard
a global economy, more and more people recognize that cultural differen=
ces
affect all factors of international business. Therefore, only through t=
he
cross-cultural communication and effective management can enterprises b=
uild
up their good reputation and achieve their success in the world market.=
Key words:=
economic integration, globaliz=
ation,
multinationals, corporate culture,
f.
A Commentary on Part-of-Speech Labeling in=
A
New Century Chinese-English Dictionary Abstract:<=
/b> This paper makes some introduc=
tory and
commentary remarks on the part-of-speech labeling of the Chinese headwo=
rds
and the lexicographical significance of A New Century Chinese-English
Dictionary. It points out that such labeling is scientific, systema=
tic,
and unique in China’s Chinese-English dictionary making, conforms=
to
the trend of modern dictionary development, and will be a great help to=
C-E
dictionary makers in their choosing proper English equivalents and user=
s in
their learning and translating.
g.
Part VIII Exercises (练习)
1. 请为自己=
30340;论文设计一份英文Ā=
88;要
Unit 2 Application letter 申=
35831;信
找工=
;作或是求学,往往需=
35201;附上一份申请信。Ç=
68;封好的申请信能在有=
的放矢地介绍自己、=
5512;荐自己的同时引起ल=
5;方对你的兴趣。写求&=
#32844;信的目的是争取面#=
797;机会,换句话说,也=
;就是要使对方相信你=
26159;一个值得考虑的人Ű=
73;。最有效的方法莫如=
强调你为何可于将来=
5104;为他可用之材。在=
9;中你必须要表达你的&=
#30003;请意愿,同时提供 =
473;收信人关于你自身以=
;及申请缘由的有效信=
24687;,例如你是从何处ő=
19;悉对方有职位空缺、=
你的教育背景、工作=
2463;验,甚至是与此有ࠥ=
1;的个人兴趣、嗜好等&=
#31561;。
Part I Occasions That Call for Writing (书写场合)
ü
申请工作职位
ü
申请加薪、职位晋升<=
/span>
ü
申请出国签证
ü
申请入学
ü
申请加入某些组织
ü
申请奖学金、贷款
ü
某些俱乐部、社团组&=
#32455;入会申请
ü
申请某项学术专项活&=
#21160;、团队项目
ü
参与课题申报、专利&=
#30003;请、著作发表
…
Part II How to Write (如何书写)
在信=
;中你必须要以一两句=
35805;来表达你为何会对Ë=
20;所应征的工作感兴趣=
。告诉收信人你是从=
0309;处获悉对方有职位ి=
4;缺告诉对方与你有关&=
#30340;教育、工作经验,=
978;至是与此有关的个人=
;兴趣、嗜好等。提供=
20320;的若干个人资料,Ë=
63;如年龄、婚姻情况、=
兴趣、种族、你所参=
9982;的团体活动等。提ߵ=
9;两三个担保人的姓名&=
#21450;其电话号码。
ü
用简短的开场白明确&=
#38472;述写信的目的,即=
003;请什么,从何得知申=
;请信息等。如入学申=
35831;,应明确说明申请Ë=
09;类性质或何种学位的=
课程,准备何时入学=
5307;如属求取,则应说=
6;应聘哪个职位。申请&=
#20989;一般用:I am writ=
ing to
apply for the post of … you advertised on …
ü
主体段用来概要介绍&=
#33258;己的情况,包括年(=
836;、专业、学历、资历=
;、特长、兴趣等,旨=
22312;给对方留下深刻的Õ=
60;象。即使附有履历,=
也应在主体段落总结=
5828;明自己的基本情况ᦁ=
2;强调自己具备充分的&=
#30003;请资格。
ü
结束段主要用来敦请&=
#23545;方关照,说明附件A=
292;或提出面试请求等。=
;写申请函除了应注意=
34892;文清楚外,还应有ø=
47;识地推销自己在自我=
介绍时,充分体现自=
4049;的优势,以证明自।=
9;是最佳人选。语气要&=
#33258;信而不傲慢,礼貌 =
780;不卑微。
…
Part III What not to Write (避免提及)
ü
措词项直接,避免转&=
#24367;抹角。要给对方一=
010;印象你所感兴趣的是=
;他的公司和他所提供=
30340;工作性质,而非你Ō=
58;己的个人兴趣
ü
表示礼貌,但不要太&=
#36807;分,更不要表示谦=
329;,避免使用过度自负=
;的语言
ü
不要为你的技能、经&=
#39564;过分夸张而使人产=
983;自吹自擂的感觉,也=
;不要过分谦躬
ü
避免自称品学兼优、&=
#21220;奋好学、工作态度#=
748;真等等,这些应该是=
;担保人说的话,不是=
20320;自己说的话。
ü
如果是有过职业经历&=
#30340;,在信函中避免表=
034;因为你对现任的工作=
;厌烦,才申请此职
ü
避免说出你所希望的&=
#34218;水和待遇,只提及=
320;现职的薪水数目
…
Part IV Tips on Writing (注=
;意事项)
ü
记住你申请的目的
ü
确定申请书打字准确&=
#65292;格式整齐,并使其=
982;众不同
ü
信函语言简洁,做到&=
#35328;简意赅
ü
语言中肯,以很友善&=
#30340;语气,并有分寸
ü
如果你前赴面试的时&=
#38388;有所限制,也须于=
449;中说明,但不要把时=
;间限制得太紧。
ü
提供两三个担保人的&=
#22995;名及其电话号码。=
182;们能够对你的为人及=
;工作知识有所了解,=
20182;们最好是你的前房È=
27;或以前的老师。
ü
告诉对方与你有关的&=
#25945;育、工作经验,甚!=
267;是与此有关的个人兴=
;趣、嗜好等。如果你=
21482;是刚离校门,也不å=
52;告诉对方你曾做过何=
种暑期工作,虽然并=
9981;一定有关连,但起ఀ=
1;向对方表示你具有工&=
#20316;意愿。
…
Part V Useful Words and Phrases(单词和短语)
C.&n=
bsp;
Words (=
单词)
1 |
apply |
vt. 申请, 应用 vi. 申请, 适用 |
2 |
recruit |
vt. 使恢复<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 补充, 征募 vi. 征募新兵=
, 复原 |
3 |
position |
n. 位置, 职位, 立场, 形势, 阵地 vt. 安置, 决定...的位置<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
4 |
vacancy |
n. 空, 空白, 空缺, 空闲, 清闲, 空虚 |
5 |
professional |
n. 自由职业=
者, 专业人员=
, 职业运动=
员, 职业艺人=
adj. 专业的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 职业的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
6 |
expertise |
n. 专门技术=
|
7 |
advertisement |
n. 广告, 做广告<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
8 |
employment |
n. 雇用, 使用, 利用, 工作, 职业 |
9 |
career |
n. 事业, 生涯, 速度 |
10 |
reemployment |
n. 重新雇用=
, 重新使用=
|
11 |
seek |
v. 寻找, 探索, 寻求 |
12 |
inquire |
v. 询问, 问明, 查究 |
13 |
request |
vt. 请求, 要求 n. 请求, 要求, 邀请 |
14 |
enclose |
vt. 放入封套=
, 装入, 围绕 |
15 |
enclosure |
n. 附件 |
16 |
valuable |
adj. 贵重的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 有价值的=
, 颇有价值=
的 |
17 |
attract |
vt. 吸引 vi. 有吸引力=
, 引起注意=
|
18 |
successively |
adv. 接连着<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 继续地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
19 |
pertinent |
adj. 有关的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 相干的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 中肯的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
20 |
expect |
vt. 期待, 预期, 盼望, 指望 |
21 |
interview |
n. 面试 |
22 |
grant |
vt. 同意, 准予, 承认(某事为真=
)~ |
23 |
available |
adj. 可用到的=
, 可利用的=
, 有用的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 有空的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 接受探访=
的 |
24 |
arrange |
v. 安排, 排列, 协商 |
25 |
schedule |
n. 时间表<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 进度表<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> v. 确定时间=
|
26 |
convenience |
n. 便利, 方便, 有益, 有用的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
27 |
provide |
v. 供应, 供给, 准备, 预防, 规定 |
28 |
consideration |
n. 体谅, 考虑, 需要考虑=
的事项, 报酬 |
29 |
attention |
n. 注意, 关心, 关注, 注意力<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, (口令)立正! |
30 |
sincerely |
adv. 真诚地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
31 |
truly |
adv. 真实地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 不假 |
32 |
faithfully |
adv. 忠诚地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 如实地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 切实遵守=
地 |
33 |
autobiography |
n. 自传 |
34 |
presentation |
n. 介绍, 陈述, 赠送, 表达 |
35 |
academic |
adj. 学院的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, 理论的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
36 |
certificate |
n. 证书, 证明书<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> vt. 发给证明=
书, 以证书形=
式授权给... |
37 |
award |
n. 奖, 奖品 vt. 授予, 判给 |
38 |
recommendation |
n. 推荐, 介绍(信), 劝告, 建议 |
39 |
qualification |
n. 资格, 条件, 限制, 限定, 赋予资格=
|
40 |
reference |
n. 提及, 涉及, 参考, 参考书目=
, 证明书<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>(人), 介绍信<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>(人) |
D.&n=
bsp;
Phrases (常用短语)
1. I wish to apply for the post … advertised=
in
the … on … 我希望应征…=
8230;号……<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>的广告中=
25152;征求的…=
8230;职位。
=
I wish to apply fo=
r the
post of
Financial Manager advertised in the=
Business Weekly on July.
我希望应征七月四号&=
#21830;务周刊的广告中所=
449;求的财务部经理职位=
;。
2. I was interested to see your advertisement in
… and … 我=
23545;你们在…=
8230;上所登的=
24191;告甚感兴趣,并…=
8230;
=
I was interested t=
o see
your advertisement in Job Market and=
i>
wish to apply for this post.
我对你们在人材市场&=
#25253;上所登的广告甚感=
852;趣,并希望应征这一=
;职位。
3. I am writing to enquire whether you have a suit=
able
vacancy in … which我特此写信请教,…=
8230;是否有空=
32570;,…=
8230;
I am writing to en=
quire
whether you have a suitable vacancy in Human Recourse Department which I might be usefully filled. =
我特此写信请教,人&=
#21147;资源部是否有空缺A=
292;可以让我来应征。=
4. I understand from Mr. … one of your
suppliers, that there is an opening in your company for ….我由…=
8230;先生系你=
20204;的供应商之一…=
8230;得知贵公=
21496;有一…=
8230;空缺。
I understand from =
Mr.
我由威尔顿·<=
/span>
5. Mr. … informs me that he will be leaving =
your
company on … and in his position has not been filled, I …<=
/span>先生告诉=
25105;说,他将于…=
8230;离开贵公=
21496;,如果他的职位仍ġ=
82;未决定人选,我…=
8230;
Mr. Jerry King informs me that he will be leaving your
company on October 8 and in his
position has not been filled, I should like to be considered.
杰里
6. ability to deal=
with
difficult problems 处=
29702;棘手问题的能力
He has always tried to train his ability to deal with difficult problems.
他一起努力锻炼自己&=
#22788;理棘手问题的能力=
290;
7. several years=
8217;
experience in education 在教育领域有多年的&=
#32463;验
You=
will
see that I have had several years=
8217;
experience in education (teaching and administration.
你会看出我在在教育&=
#39046;域有多年的经验(=
377;教学和管理)。
8. consider sb. as=
a good
candidate for… 认=
20026;某人是良好候选人
Please consider <=
/i>me as a candidate for the regional s=
ales
manager.
请考虑我作为地区销&=
#21806;经理的良好候选人=
290;
9. to believe I ha=
ve a
excellent skills in … 认为我在…=
8230;方面有卓=
36234;的才能
My colleagues believe I have a excellent skills in communication.
我的同事们相信我有&=
#21331;越的交际能力。
10.to think highly=
of 对……<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>给予很高=
30340;评价
I think so highly=
of
your products that I would consider it an honor to represent your company. =
我对贵公司的产品给&=
#20104;很高的评价,并认=
026;代表贵公司是我的荣=
;幸。
11.quite familiar =
with 熟悉
I’m quite
familiar with office administrative work.
我对办公室管理工作&=
#38750;常熟悉。
12.design and
administration experience 设计和管理经验
In the past ten years he has accumulated mush design and administration experience=
i>.
在过去的十年中他积&=
#32047;了丰富的设计和管=
702;经验。
13.to receive spec=
ialized
training in … 在=
span>…=
8230;接受专门=
35757;练
When I was at university I received specialized training in logistic management.
我在大学的时候接受&=
#36807;物流管理方面的专&=
376;训练。
14.in response to =
your
advertisement 对贵=
;公司招聘广告的应聘=
span>
My application for the position is in response to your advertisement in The Wall Street Journal (M=
ay
18) ---supervisor of build site.
我的申请是对贵公司<=
/span>
15.at any time tha=
t would
be convenient for you. 在您方便的时候
I would be very pleased to discuss my application at any time that would be convenient f=
or you.
我将十分高兴的在您&=
#26041;便时讨论一下我的 =
844;位申请。
16.be qualified to=
do the
work well 有资=
;格做好这项工作
With his qualification and experience I believe that he is
qualified to do the work well.
从他的学历和经历上&=
#30475;,我认为他有资格=
570;好这项工作。
17.be very enthusi=
astic in
pursuing a career in … 在…=
8230;热情地追=
27714;事业
He is very enthus=
iastic
in pursuing a career in your company.
他热情地在贵公司追&=
#27714;自己的事业。
18.make enormous
contributions to 对=
span>…=
8230;做出重大=
36129;献
I am convinced that my ability and experience will make enormous contributions to the
growth of your company and I am most eager to prove it to you.
我的能力和经验将对&=
#20844;司做出巨大的贡献A=
292;我也急切地要向你证=
;明这点。
19.to have the pri=
vilege
of an interview 有幸=
;参加面试
Seeing is believing and I an eager to have the privilege of an interview to show myself.
眼见为实,我急切希&=
#26395;有幸参加面试来展=
034;自己。
20.to arrange a in=
terview
at your convenience 在=
24744;方便的时候安排面ť=
97;
I would be very grateful if you could arrange an intervie=
w at
your convenience.
若在方便的时候安排&=
#38754;试,我将不胜感激=
290;
Part VI Useful Sentences and Paragraphs (常用语=
21477;和段落)
B.&n=
bsp;
Sentences=
(语句)
The enclosed resume
indicates my broad experience in the area of public relations and management
communications.
随函所附=
30340;履历表显示出我在Ð=
44;共关系及管理沟通这=
些领域的广泛经验。
All of my professi=
onal
experience has been in manufacturing organizations.
我的专业=
32463;验都是运用于制造Ç=
94;。
I’d like to =
have
your attention to page 2 of my resume, on which I describe my concept of pu=
blic
relations.
我想烦您=
29305;别注意我在履历表Ļ=
32;二页所叙述的公关理=
念。
I am responding to=
your
advertisement in the Job Market for a civil engineer.
我来应聘=
30340;是您在人才市场报Ç=
78;刊登的土建工程师的=
职位。
I was very much pl=
eased to
see that you are advertising for a bookkeeper because I have long admired y=
our
firm’s work.
看到你们=
30331;广告招聘一名记帐×=
92;,我很高兴,因为很=
久以来我一直在羡慕=
0320;们公司的工作。
I would have appli=
ed to
your for a position some time ago, if you had a vacancy.
如果你们=
26089;有空缺,我早就期ć=
95;着向你申请一个职位=
。
I also handle trade
acceptances, drafts and notes and see that they are met on due dates.
我还可以=
22788;理商业承兑、汇票Ø=
44;票据,并且保证使它=
们如期支付。
For the past five =
years, I
have been with Smith and Jones.
过去五年=
65292;我一起在史密斯和ĩ=
56;斯公司工作。
I am a skilled sof=
tware
designer.
我是一名=
29087;练的软件设计员。
I am interested in=
your
position for a operator of the drill.
我对你们=
25552;供的钻床操作工的ň=
44;位感兴趣。
This is a task tha=
t calls
for technical skills.
这是一个=
35201;求有熟练技术能力į=
40;工作。
I trust you will c=
onsider
my application favorably and grant me an interview.
相信您会=
23545;我的申请优先予以Ň=
71;虑,并准许我前来面=
谈。
I look forward to =
the
opportunity of attending an interview, at which I can provide further detai=
ls.
我希望有=
26426;会面谈并提供进一Ē=
93;的资料。
Recommendations and
references are available upon request.
如果需要=
65292;可提供推荐人和证ą=
26;人。
All my colleagues =
found me
responsible and innovative.
我的同事=
20204;都认为我是一个极Ð=
54;负责任并有创新精神=
的人。
A summary of my
qualifications is enclosed.
随函附上=
25105;个人的简历。
I would appreciate=
the
privilege of an interview. I may be reached at the address given above, or =
by
telephone at 32333416.
如若可能=
32473;予面试机会,请联Ŀ=
95;上述地址或拨打电话=
32333416<=
/span>,不甚感=
28608;。
I would be glad to=
have a
personal interview,=
and can provide re=
ferences
if needed.
如能获得=
38754;试机会不甚感激,å=
14;若需要可以提供推荐=
人。
Thank you for your
consideration.
谢谢您给=
20104;考虑。
I welcome the oppo=
rtunity
to meet with you to further discuss my qualifications and your needs.
期待能与=
24744;会面并进一步就我È=
10;人素质和公司需要进=
行探讨。
I have enclosed a =
resume
as well as a brief sample of my writing for your review.
随函附上=
31616;历一份及简要论述É=
97;供参考。
I look forward to =
meeting
with you to discuss further how I could contribute to your organization.
期待能与=
24744;会面并讨论未来我ë=
58;如何致力于为贵机构=
作出贡献。
Thank you for your
attention to this matter.
谢谢您对=
27492;给予的关注。
B. Paragraphs (段落)
a. I think is now =
time for
me to take the jump. Here are my qualifications: I can keep a full set of b=
ooks
by double entry; make out weekly and monthly trial balances; make out month=
ly
profit and losses accounts and balance sheets.
我认为,=
29616;在是我有所作为的ą=
02;候了,我所具备的能=
力如下:能进行全套=
4080;本的复式簿记,制=
6;周和月的预算表,完&=
#25104;月份损益帐,编制$=
164;产负债表,等等。=
b. At the suggesti=
on of
Mr. Dick Holmes, I am writing to apply for a position in the Instrumentation
and Control Group. My work experience in instrumentation should be of value=
to
the group’s latest project, as should my engineering experience at
迪克·<=
/span>霍尔摩斯=
20808;生建议我写信申请Č=
16;测仪表和控制组的一=
个职位。我在检测仪=
4920;方面的工作经历对=
5;个组最近开展的一些&=
#39033;目应可派上用场, =
780;我在南卡罗来纳大学=
;取得的自动控制和发=
30005;站系统工程方面的ń=
63;验也同样有用。
c. I am expecting =
to
receive my Bachelor of Science degree in ECUST in June 2007. My career goals
include a desire to advance in the area of technical management. I am ready=
to
discus my credentials with you at your convenience. If this is possible, I =
can
be reached at 021-63899265.
预计2007年6月我就会=
25343;到华东理工大学的Ĉ=
26;械工程学学士学位。=
我的职业目标之一就=
6159;进入技术管理部门Ӎ=
0;我随时可以在您认为&=
#26041;便的时候谈谈我的$=
164;历证明方面的话题,=
;如有此可能,请打
d. I am writing to=
request
your support for my application as a PhD candidate for the Georgia Graduate
School of Business. My qualifications include a Master of Science, a Bachel=
or
of Science in Engineering from the
我写这封=
20449;请求您支持我申请È=
52;治亚经济研究所攻读=
博士学位。我所具备=
0340;资格包括加利福尼ߜ=
2;大学授予的工程学硕&=
#22763;和学士学位,以及=
914;下才能:
e. To stay competi=
tive in
the future, I have decided to further my study as a PhD candidate. I would =
be
happy to provide any further information you might wish. Your consideration
will be appreciated.
为了在将=
26469;仍能保持竞争力,û=
05;决定博士深造。如您=
愿意,我将很高兴提=
0379;您进一步了解任何ভ=
3;况所需的信息。十分&=
#24863;谢您的关注。
f. That is why I t=
hink you
may be interested in my application. I do know the fundamentals of newspaper
work, having been for two years editor of my university paper and for one y=
ear
editor-in-chief of the Nanjing University Journal. I have just settled in <=
st1:City
w:st=3D"on">
这就是我=
35748;为您可能对我的申Ŧ=
31;感兴趣的原因。因为=
我当过两年的大学学=
5253;编辑,当过一年《ࡕ=
5;京大学学报》的主编&=
#65292;我确实懂得新闻工=
316;的基本原则。我刚在=
;上海定居下来,我喜=
27426;这个地方,愿意在Ű=
25;里谋生。
g. I truly believe=
that
responsible business experience, expertise in secretarial skills and
procedures, and a sincere love of teaching make an ideal combination for the
position you advertised. At age 24 I feel ready for a new challenge, and I =
hope
you will offer that challenge to me.
完备的商=
21153;经验,秘书实务的Ç=
87;业,以及对教育工作=
的热爱。我个人深信=
2467;合了这三项条件的ߟ=
4;才,正是贵公司刊登&=
#24191;告的所要找的理想=
154;选。24=
岁的我已=
32463;准备好,要迎接人ī=
83;的另一挑战,希望各=
位能为我带来所期待=
0340;挑战。
h. You will see th=
at my
original plans were to teach geography, but jobs in this area just didnR=
17;t
exist at the time I graduated; thus I chose a secretarial occupation where
there were many opportunities. I am very glad that I have an unusual talent=
for
administrative office work.
您可以看=
20986;,我个人最初的志Ū=
59;在地理教学。但是毕=
业时没有职位,于是=
5105;选择了机会较多的య=
2;书职务,我很高兴自&=
#24049;对于办公室的管理=
037;作颇有天分。
i. Yet the desire =
to teach
remains. You will see that I have been taking coursers in word processing a=
nd
related subjects during the past two years. I find teaching immensely excit=
ing
and rewarding.
然而,从=
20107;教育工作的意愿仍Ą=
87;强烈,您可以看出在=
过去的二年中我学习=
0102;文字处理和相关课ఴ=
3;,我发现教学是一项&=
#21313;分鼓舞人心并且很=
377;收获的工作。
j. I enjoy working=
with
people very much. I look forward to hearing from you and could be available=
for
interview any time. I would be glad to supply any further information requi=
red.
I am sure I have the enthusiasm and abilities you are looking for.
我喜欢从=
20107;与人打交道的工作z=
90;希望能得到您的回音=
,我随时可以去面试=
2290;若需要,我很愿意৻=
2;供进一步的资料。我&=
#30456;信自己具备您所需#=
201;的热忱和能力。
Part VII Sample Letter (信函=
3539;文)
格式模板
<=
span
style=3D'mso-spacerun:yes'> (Your address) (=
Your
telephone number) (=
Date) T=
he
Advertiser (=
His
Address) &=
nbsp;
D=
ear Sir,<=
o:p> R=
e:
APPLICATION FOR (THE POST) -=
------------------------------------------ .=
...........................................................................=
...........................................................................=
...................................(
Beginning of the letter) .=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
..
(Introducing yourself) .=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
............................................ (=
About
your personal ability) .=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
...........................................................................=
.... (=
About
the enclosure and other) .=
...........................................................................=
...........................................................................=
.......................................(Ending) Y=
ours
faithfully, _=
______________ (=
signature)
a. Apply for a Master degree candidate
Department of Electrical Engine=
ering People’s
Republic of April
2, 2007 Admissions Office=
r Massachusetts Ins=
titute
of Technology Dear Sir, I lef=
t ECUST
(East China University of Science and Technology) as a graduate in elec=
trical
engineering in June. 2007. Now I am an assistant and experimenter, work=
ing
in the Department of Electrical Engineering of ECUST. To pursue further
studies I wish to enter the Graduate School of Engineering of the
Massachusetts Institute of Technology to study for the degree of Master=
of
Science. Your
institute has a long history and a fine tradition of scholarship. It is
well staffed and equipped, enjoying world-wide fame. To find a place in
such an ideal school of higher learning is indeed a matter of the great=
est
honour. It is my long-cherished hope that I will be fortunate enough to=
be
admitted into it. I sho=
uld be
grateful to know the conditions under which the applicants are accepted=
. Would
you please send me an application from and some related information? I am =
looking
forward to your early reply. Respectfully yours, Liu Feng
亲爱的先=
29983;:
我于2007年6月毕业于=
21326;东理工大学电机工ĸ=
43;系,目前在电机工程=
系工作,担任助教兼=
3454;验员。为了进修深=
6;,我希望能进入马萨&=
#35832;赛理工学院工程研=
350;生院攻读理学硕士学=
;位。贵院有着悠久的=
21382;史和优良的学风,ð=
72;资力量雄厚,教学设=
备精良,享有崇高的=
2269;际声誉。 能在这样一所理想=
30340;高等学府深造,实È=
26;一件无上光荣的幸事=
。我很久以来一直向=
4448;能有幸进入贵院学ߖ=
4;。
我很想知道贵院招收&=
#30740;究生的条件。烦请 =
473;我寄份报名单和有关=
;材料。
盼能早日收到您的复&=
#20449;。此致
敬礼
=
&nb=
sp; =
&nb=
sp; =
刘峰=
;
b. Apply for a job=
NO.130 Sha=
nghai,
200237 (021)64253101 November 12, 2007 <=
span
lang=3DEN-US style=3D'font-size:12.0pt;mso-font-kerning:0pt'>Human Reso=
urces
Department <=
span
lang=3DEN-US style=3D'font-size:12.0pt;mso-font-kerning:0pt'>Internatio=
nal
Import & Export Co., Ltd. <=
span
lang=3DEN-US style=3D'font-size:12.0pt;mso-font-kerning:0pt'> <=
span
lang=3DEN-US style=3D'font-size:12.0pt;mso-font-kerning:0pt'>Dear Sir o=
r Madam: I am very
interested in your advertisement for a sales manager in this week’=
;s Marketing Report and would lik=
e to
apply. My education background and my summer jobs should be of value to=
my
future career. My major is
International Trade, with emphasis on international marketing and tradi=
ng
policy. As you will see from my enclosed resume, I have minored in Engl=
ish,
which I considered would be closely connected with international trade.=
I
am very pleased to say that I have been a student with brilliant academ=
ic
record. You may ask my department about my academic ability and my
character. I will be
graduating with a Bachelor of Science degree in International Trade in =
June
2008 and I will be available for employment immediately thereafter. If =
you
would like to grant me an interview, I will be most grateful. Thank you =
for your
consideration. Sincerely =
yours, Enclosure: A resume
<=
!--[if gte vml 1]>
上海市梅陇路1=
30号ʌ=
92;200237
(021)64253101
人Ó=
47;资源部
国ƀ=
69;进出口有限公司
锦ĕ=
43;路1265号,上海,2=
00056
敬启者:
我对你们本周刊登ß=
12;《市场报告》上的招=
聘销售经理的广告很=
4863;兴趣,愿意申请这ߦ=
1;工作。我的学历和承&=
#25285;过的暑期工作在我=
410;来的职业生涯中是可=
;以派上大用场的。
我的专业是国际经ė=
82;与贸易,重点在国际=
营销和贸易策略。您=
3558;从我随信附上的个ߟ=
4;简历中看到,我也兼&=
#20462;了英语,因为我觉=
471;这门学科与国际贸易=
;联系紧密。我很高兴=
65292;我一直都是个学业Ê=
48;异的学生。您可以向=
我们系里询问我的学=
6415;能力和品行为人。
我将于2008年=
6月份获得国际贸易Ç=
87;业理科学士学位,一=
俟毕业我就可以参加=
4037;作。如您愿意准予ৎ=
5;面试,将不胜感激。<=
/span>
谢谢您给予考虑。
诚挚的……
附件:一份简=
历
c. Apply for a job <=
!--[if supportFields]> SHAPE \* MERGEFORMAT
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;mso-font-kerning:0pt'><=
span
style=3D'mso-spacerun:yes'> Shanghai, 200037 <=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;mso-font-kerning:0pt'>N=
ovember
8, 2007 Mr. International Import & Export Co., Ltd=
. Dear Mr. Cao: I=
have
seen your advertisement in Shanghai Morning Post of October 30 and wish=
to
apply for the post of English Secretary. I am very much interested in
securing a position while still in my 4th year at college. As
you will see from my enclosed resume, I am well qualified and have had =
some
experience with some I=
have
concentrated on English language skills, English and American Cultures,=
and
some secretarial courses. I have taken various courses that I felt woul=
d be
of value to an English secretary. A few of these courses are Fundamenta=
ls
in Computer Use, Business Law and International Trade. I=
enjoy
working with people very much. I look forward to hearing from you and c=
ould
be available for interview any time. I would be glad to supply any futu=
re
information required. I am sure I have the enthusiasm and abilities you=
are
looking for. T=
hank you
for your consideration. Sincerely yours, Enclosure: A resume
上海市新港路1=
35号ʌ=
92;200037
2007.11.8
国ƀ=
69;进出口有限公司
上Ę=
23;市锦江路1265号,200056
亲爱的
我看到了贵公司刊į=
31;在
我主修英语语言、ŏ=
21;美文化、以及几门与=
秘书工作相关的课程=
2290;我还修了一些我认ߒ=
6;对一位英文秘书而言&=
#20250;大有用场的课程,=
363;如:计算机应用基础=
;、商业法、国际贸易=
12290;
我喜欢从事与人打É=
32;道的工作。希望能得=
到您的回音,我随时=
1487;以去面试。若需要ᦁ=
2;我很愿意提供进一步&=
#30340;资料。我相信自己=
855;备您所需要的热忱和=
;能力。
谢谢您给予考虑。
诚挚的……
附件:一份简=
历
d. Apply for a school
Dear Sirs, Thank=
you =
&nb=
sp; =
&nb=
sp; =
&nb=
sp; =
Yours
faithfully,
I would like to apply for the R=
esearch
Studentship which was advertised in the 2004 brochure of Study and Rese=
arch
in the I am twenty-eight, and have a f=
irst
degree in economics from East China University of Science and Technology
(2002). Since graduation I have been working in economic practice which
specialized in foreign trade. I am particularly interested in the setti=
ng
up small business in a Chinese context and in the application of
entrepreneurship to Chinese business field generally.If you think I might be suitabl=
e, I
would be very grateful if you could send me some information about the
Studentship and an application form.
e. Applying for Scholarship
Dear Sirs, =
&nb=
sp; =
&nb=
sp; =
&nb=
sp; =
Yours
faithfully,
I would like to apply for a Bri=
tish
Council Scholarship to study in I am in my final year of a 4-ye=
ar
degree course in Civil Engineering at East China University of Science =
and
Technology In our last two years we have to choose an optional subject,=
and
I have opted for Urban Planning, with special interest in the planning =
of
traffic-free city centers. Moreover, I have had some working experience=
: I
worked as an unpaid assistant for three months (May to July last year) =
in
the Planning Bureau of the Shanghai Municipal Government.I am not involved in any current
research, but my reading has included many articles and reports, severa=
l of
which were from The reason I would like to stud=
y in I understand that Leeds Univers=
ities is
heavily engaged in this work, and consequently, I have applied to the
admission. I would be most grateful if you can grant me a scholarship so
that I can pursue my graduate study in
f. Applying for Job Vacancy
Dear Sirs, =
&nb=
sp; =
&nb=
sp; =
&nb=
sp; =
&nb=
sp; Yours
faithfully,
I am writing to apply for the p=
ost of
Accountant you advertised in yesterday’s China Daily.My professional training and ex=
perience
all contribute to my qualifications for the job. I graduated from I have enclosed a resume for yo=
ur
reference. Please let me know if any further in formation is needed.I should be grateful if you cou=
ld let
me know the result of my application in due course.
g. Applying for a Job
Dear Mr. Smith, It
has come to my attention that your current Director of Public Relation =
is
on the verge of retirement, and that that position may be open shortly.=
If
this is true, would you please consider this as my application for it.<=
span
style=3D'mso-spacerun:yes'> The
enclosed resume indicates my broad experience in the area of public
relations and management communications. It seems to me that this
experience, together with my education has given me ideal preparation to
assume the role of the director of public relations in a firm such as
yours. All of my professional experience has been in manufacturing
organizations. My current employer, John and Smith manufactures products
closely allied to your own, so I am quite familiar with the kinds of is=
sues
and problems that your public relations people have to deal with. <=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt'>I’d like to call=
your
attention to page 2 of my resume, on which I describe my concept of pub=
lic
relations. I am convinced that this function can make enormous
contributions to growth and profits, and I am most eager to prove it to
you. <=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt'>Let me say that I have=
been
very happy with my work at John and Smith. However, I see no opportunit=
y in
the near future to direct a full-scale public relations program and I am
eager to become established with a large company where I can assume this
broader responsibility. May
I have the privilege of an interview? If you will let me know when it is
convenient for you to see me, I will arrange my calendar accordingly. Y=
ou
may telephone me on 1338-1692-668. <=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt'> &nb=
sp; =
&nb=
sp; =
Sincere=
ly
yours,
h. Applying for a Visa
Yours Excellency, 1. Mr. Li’s passport. 2. A check for the visa fee. 3. A registered, stamped, addressed
envelop for return of the passport. 4. A copy of our corporation’s
catalogue for your reference.
=
I am writing to apply =
for a
visa for Mr. Li, the Chief Executive Officer of this corporation, to vi=
sit Mr. Li will be leaving=
The purpose of Mr. Li&=
#8217;s
visit is to gain information about the latest development in business in
order to explore possibility of increasing trade between our two countr=
ies.
Our corporation would guarantee Mr. Li’s financial security during
his stay in Should you require any=
further
information, if you will let me know, I shall be happy to supply it.
E-mail:
dianaking0708@msn.com
Cell phone:
13817988274
Address:
Shanghai ECUST dorm 14 room 508
Tel:
021-64250083
Zip Code:
200237
Self Evaluation |
=
§ Honest and credible, passionate =
and
respect of work, possessing the sense of duty and a person of moral =
§ A sound knowledge of economics a=
nd
enterprise management. Exce=
llent
ability of learning =
§ Excellent English skill of liste=
ning,
speaking, reading and writing. Qualified as an accompany interpreter =
§ Skillful application of software
Office including Word, Excel, PowerPoint and so on. =
§ Good sense of time, emphasis on =
efficiency
and nice interpersonal communication skill. § Good organizing and practicing
ability. |
Education Background |
Graduate from |
Work Experience |
On campus:2001/10&=
#8212;2002/7 Deputy manager of public relatio=
nship
department in college of economics, in charge of activities such as helping the
orphanage. &nbs=
p;
2002/9 —2004/3 Head
of public relationship department in MBA association, fully responsible f=
or
“TCL on campus”, in charge of inner publication and finding
financial support out of university for “ECUST all around”,
assisted in holding “Forum of six doctors”, in charge of receiving doctors. Society:
2002/3
Work as information collector in Shenzhou marketing Research
Company. <=
/span> 2002/11<=
span
style=3D'mso-spacerun:yes'> Volunteer in activity of
collecting signatures for supporting 2003/11 Volunteer as a guide=
in
Shanghai Science and technology museum.<=
span
lang=3DEN-US style=3D'font-size:10.0pt;line-height:115%;mso-font-kerning:=
0pt'> &nbs=
p;
2004/4 Assistant in S=
hun
chi Real Estate Company responsible for &nbs=
p; &=
nbsp; &nbs=
p;
collecting information. 2004/5 2004/7=
8212;8 Assistant in =
CFI GROUP(Shanghai),responsible for translating clients-=
visiting
material and preparing data analysis reports. |
Certificate and Awards |
Certificate: &nbs=
p; &=
nbsp;
Awards: 2004/ 6<=
span
style=3D'mso-spacerun:yes'> Shanghai Post Credential for
Advanced 2004/ 6 the Third prize in“ the Fi=
rst
Contest of Interpretation &nbs=
p; &=
nbsp; &nbs=
p;
Culture and Economics Knowledge” &nbs=
p; &=
nbsp;
2003/12 Shanghai computer certificate Gr=
ade
Two 2004/ 5
“Outstanding interpreter”in Asia Forum 2003/8 Shanghai Post Credential for
intermediate &nbs=
p;
on Business and Education
Interpretation &nbs=
p; &=
nbsp;
2004/ 4 “Power=
ful
Existence ”of“the 2003/
5 Test of English Major(TEM=
) &nbs=
p; &=
nbsp;
Contest of Existence
Simulation Practice” 2003/3 College English Test(CET) Grade =
6 20=
01/
9—2004/ 9 Scholarship=
Grade
Two for each year 2002/
9 College English Test (CET)
Grade 4
2001/ 9—2003/ 9
“Excellent Student”for each year |
b. Example 2
Postbox
742,
Science and Technology, 200237<=
span
style=3D'mso-spacerun:yes'>
Shanghai, PR. China =
zh_dlld@163.net
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l English certificates: Intermedia= te Interpretation Certificate, CET--6, TEM Band 4 (Test for
English Major), IELTS 6.5 (Speaking Ta= sk Band 7.0)
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Computer skills: Level 2, Nation= al Computer Hierarchical Exams, SPSS, Access,
= PowerPoint, Office.
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Excellent academic record with above-average grades
Sept.2000-now East China University of Science a= nd Technology, Shanghai
Major: International Economics and Tra= de
Minor: English
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Regarded as Excellent Student every year for good performance = both in studying and practice
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Awarded integrated scholarship every year
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Granted BaoGong Scholarship
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Best thesis writer in the 15th University Academics Festival= span>
<=
span
lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin=
gs;
mso-bidi-font-family:Wingdings'>l Rank
Jan.2000-Aug.2000 Shenzhen LongCheng Senior Middle S= chool, Shenzhen City
Sept.1997-Jan.2000 Jilin East YnWen Middle School, Ji= lin City
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Regular individual and group seminar presentations demonstrati= ng sound teamwork and ability to present information in a clear and concise ma= nner
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Valuable experience of learning to adapt to cultural differenc= es
Sept.1994-July,1997 Attached Junior School of Jilin Education Bureau, Jilin City
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Honored graduate
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Wined an award in many math matches and composition matches
Professional Experience
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Part-time jobs: Private tutor
Translator
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l May-June,2003 Volunteer for defecting SARS
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Feb.2003 Inspector of freshmen.
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Dec.2002 Work as an inspector for Shanghai Statistics Bureau= span>
Collegiate Activities
East China University of Science and Technology:
Assistant-chairperson in Students Envo= ys Commission
Administrator of Inspection Department
Jilin East YinWen Middle School:
Monitor: directing the class to be one= of the best classes in the whole city
Interests
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Wide range of hobbies, including traveling, swimming, reading, music, movies and so on
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Enjoy meeting people from different backgrounds and make frien= ds with them
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>l Good at calligraphy
c. Example 3
Kyla Sample
Personal Details
Kyla Sample
phone: 123-456-7890,
fax:
234-567-8901,
e-mail:
kylasample@domainname.com
<= o:p>
Work Experience
10/05-present =
; Big
Giant Company, Metropolis, NY
=
&nb=
sp; Director
of Purchasing
Initiate sweeping vendor review and cut materials
costs more than $4.2Wyear. Collaborate with sales, production, receiving, a=
nd
suppliers to implement just-in-time deliveries and eliminate $800K/year in
carrying costs. Renegotiate contracts and replace vendors to cut facility,
travel, technology; and supply costs $
4/02-2/=
04 XYZ I=
nternational,
Metropolis, NY
=
&nb=
sp; Purchasing
Manager
Launched, taught, and enforced purchase requisition
system for use at all levels to eliminate non-approved spending. Designed
purchase order forms to meet complex federal and international regulations.
Developed secondary suppliers for 100+ key materials to avoid sole sourcing.
Managed 8 staff. Served as Acting Director as needed.
=
7/96-2/02 &nb=
sp; ABC
Inc., Metropolis, NY
=
5/99-2/02 &nb=
sp; Seni=
or
Buyer
=
7/96-4/99 &nb=
sp; Buye=
r
6/94-6/96 &=
nbsp; Little
Tiny Company, Metropolis, NY
=
&nb=
sp; Assistant
Buyer
Volunteer Experience
3/03-present &=
nbsp; Tutor,
Literacy Volunteers of America, Metropolis, NY
Education
9/97-5/99  =
;
=
&nb=
sp; Master
of Business Administration
9/90-5/94 &=
nbsp;
Bachelor of Science, Economics,=
summa
cum laude
Memberships
9/02-present =
APICS,
The Association for Operations Management
8/02-present =
NAPM,
Institute for Supply Management
Soft=
ware
Skills
Windows, MAC-OS, Word, Excel,
PowerPoint, Publisher, Netscape, Explorer Language Skills
Read, write, and speak Spanish<= o:p>
Lang=
uage
Skills
Read, write and speak Spanish <= o:p>
d. Example 4
<=
span
lang=3DEN-US style=3D'font-size:10.5pt;line-height:115%'>Tern Example
phone: 123-456-7890, fax:
234-567-8901, e-mail: terriexample®domainname.com
Goal
Transition to and establish car=
eer in
technical sales.
Work Experience
=
&nb=
sp; 9/03-present Widge=
tLand,
Metropolis, NY
=
&nb=
sp; =
&nb=
sp; Assistant
Network Administrator
Help
maintain server, Internet/e-mail, and software to support 120-user local ar=
ea
network comprised of human resources, sales/marketing, customer service,
purchasing, accounting, and receiving/shipping applications. Train staff on
sharing data among disciplines to improve performance in all areas. Initiate
disaster plan to protect vital data.
=
&nb=
sp; 12/02-present
=
&nb=
sp; =
&nb=
sp; Technology
Aide (part-time)
Support
600+ users of various skill levels on 40 PCs, 2 printers, 1 scanner, 1 fax,=
and
2 copiers. Help non-traditional students overcome fears of computing.
Troubleshoot tech issues. Inventory supplies to prevent shortages. Select a=
nd
install security software. Create popular “cheat sheets” for us=
ers
to more easily navigate common applications.
Volunteer Experien=
ce
=
&nb=
sp; 1997 Girl Scouts of
=
&nb=
sp;
Recognized for achieving highest cookie sales in Metropolis.
= &nb= sp; = &nb= sp; =
Education
9/02-5/04
=
&nb=
sp; =
&nb=
sp; Associate
of Science, Computer Science
Continuing Education
3/05 &nbs=
p; Dale
Carnegie Training, Metropolis, NY
=
&nb=
sp; =
&nb=
sp; How
to Cold Call and Build New Customers
Memberships
=
&nb=
sp; 1/04-present Toast=
masters
International
12/02-present Association for Computing Machiner=
y
Software/Systems Skills
Windows NT, Novell, Word, Visual
Basic, Access, HTML, Netscape, Explorer
Part VIII Exercises (练习)
Fiona Scott decides to apply for the job at
References &=
nbsp;
Personal Details &nbs=
p;
Activities  =
;
Education
Professional Experience Skills |
1. Personal Details
&nbs=
p; Fiona
Scott
&nbs=
p;
&nbs=
p;
&nbs=
p;
&nbs=
p; Phone:
0131 448 2222
&nbs= p; E-mail: Fiona.scott@caledonia.net<= o:p>
2. _________
<=
/span>1991
--- 1992  =
;
&n=
bsp;  =
; &=
nbsp; Diploma
in Public Relations
<=
/span>1988
--- 1991  =
;
&n=
bsp;  =
; &n=
bsp; BA
(Honors) in Journalism and Media Studies
<=
/span>1981
--- 1988  =
;
&n=
bsp;  =
; &n=
bsp; A
levels in German (A), English (B), History (B) and Geography (C)
3. _________
<=
/span>1995
--- present =
Public
Relation Officer, Scottish Nature Trust
&n=
bsp;  =
; &n=
bsp; Responsible
for researching and writing articles on all aspects of the
&n=
bsp;  =
; &n=
bsp; Trust’s
activities and ensuring their distribution to the press
&n=
bsp;  =
; &n=
bsp; Editor
of the Trust’s monthly journal
&n=
bsp;  =
; &n=
bsp; In
charge of relations with European environmental agencies
<=
/span>1992
--- 1995  =
; Press
Officer,
&n=
bsp;  =
; &n=
bsp; Preparation
of promotional materials and brochures
&n=
bsp;  =
; &n=
bsp; Co-ordination
of media coverage
<=
/span>Summers
of &nbs=
p; The
<=
/span>1990
--- 1991  =
; Two
three-month training periods as assistant to the Sports Editor
&n=
bsp;  =
; &n=
bsp; Arranging
and conducting interviews. events
&n=
bsp;  =
; &n=
bsp; Arranging
and conducting
&n=
bsp;  =
; &n=
bsp; Preparation
of articles covering local community sports events
4. _________
I=
T &=
nbsp; &nbs=
p; Office
2003 and Windows NT, Excel, Internet, Power-point
Languages =
F=
luent
German and proficient in French
Additional  =
; =
Driving
license (car and motorcycle)
5. _________
Cross-country skiing, rock climbing and swimming=
.
Ski Instructor (grade 11)
Secretary of the local branch of
“Action” an association organizing sports activities for disable
children. ”
6. _________
<=
/span>Geoffrey
Williams  =
;
<=
/span>Jeoffrey
Williams  =
; Brenda
Denholm
<=
/span>Prefessor
of Journalism Sports Editor
<=
/span>
Unit 4 Contracts and Agreements 合=
21516;协议
合同和协议书是双方&=
#25110;几方对某事或某问'=
064;取得一致意见,并确=
;定了各自的权利和义=
21153;后用书面形式达成ʌ=
92;以利于各方执行并作=
为书面凭证的条文。Contract
Part I Occasions That Call for Writing (书写场合)
随着经济领域的国际&=
#20132;往日趋频繁,经济=
512;作更加密切,合同和=
;协议涉及的范围和领=
22495;更加广泛。大到国ƀ=
69;间的一切经济活动,=
如对外贸易、投资金=
4701;、工程项目、技术๗=
6;让、经济合作等等,&=
#23567;到个人的住房贷款A=
292;委托买卖都离不开互=
;相制约的合同。
= ü Ӎ= 8;合同法》规定有名合&= #21516;与担保合同、意向= 070;、合同变更、解除协= ;议、仲裁协议书:买= 21334;合同、借款合同、ü= 15;揽合同、货物运输合= 同书、保险委托代理= 1512;同书、民间借款协= 8;书、委托代理协议书&= #12289;财产租赁合同、保= 649;合同、居间合同、行= ;纪合同、赠与合同、= 25269;押合同、定金合同z= 89;保证合同、合同修改= 协议书、解除(终止= 5289;合同的协议书、合߯= 6;意向书、仲裁协议书<= /span>
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-famil=
y:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings'>ü
企业、个人投资与开&=
#21457;常用合同与协议
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-famil=
y:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings'>ü
产权、资产、技术转&=
#35753;合同与协议目
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>ü ߟ= 4;力资源开发与培训管&= #29702;合同与协议
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>ü ೕ= 6;用、解聘协议与劳动&= #21512;同
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>ü ஶ= 3;产、加工、维修合同&= #19982;协议
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>ü = 4;售确定、促销营销合&= #21516;与协议
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>ü = 0;锁加盟、品牌特许经&= #33829;合同与协议
<= span lang=3DEN-US style=3D'font-family:Wingdings;mso-fareast-font-family:Wingdin= gs; mso-bidi-font-family:Wingdings'>ü ࣻ= 6;托代理商合作协议书<= /span>
= ü ऩ= 7;计、财务管理实用合&= #21516;与协议
= ü ඎ= 1;资、租赁、典让合同&= #19982;协议
= ü ࢇ= 0;业赔偿、债务和解协&= #35758;书
= ü ߦ= 5;业股份化、兼并、上&= #24066;与证券、期货投资= 120;用台同与协议
= ü ߦ= 5;业房地产开发、销售&= #12289;物业管理、房屋租$= 161;、装修必备合同与协= ;议
= ü ຈ= 2;店常用旅游常用合同&= #21327;议
= ü ߮= 7;育赞助、著作版权、&= #24433;视出版实用合同协#= 758;
= ü ਧ= 1;化教育、合作办学协&= #35758;书
= ü ࢇ= 0;标、专利、技术秘密&= #12289;软件系统产权的取= 471;、销售、许可、保护= ;实用合同协议
= ü ૢ= 1;律委托、咨询合同与&= #21327;议
= ü ॣ= 7;程项目、对外合作等&= #24120;用合同与协议
= ü = 1;外合作与贸易常用合&= #21516;协议:中外合资合= 316;经营合同、外贸代理= ;协议书、对外加工装= 37197;合同、对外加工装ų= 97;合同、补偿贸易合同=
…
Part II How to Write (如何书写)
合同要有=
27491;本(Original)和副本(Copy)。各种各样的合同或协&=
#35758;其基本结构包括前#=
328;ᦀ=
8;Head)、正文ᦀ=
8;Body)和最后条款ᦀ=
8;End)三部分Ӎ=
0;前言中载=
26126;当事人的名称极其Ė=
61;定地址、缔约目的和=
原则;正文是合同的=
0013;心内容,应明确规ऩ=
0;双方当事人的具体权&=
#21033;和义务、违约赔偿=
289;不可抗力、争议解决=
;、适用法律等条款;=
26368;后条款包括合同的ă=
28;力范围、有效条件、=
未尽事宜、双方代表=
1614;字等。合同一般所ॵ=
2;具备的条款包括:
ü
当事人的名称或姓名&=
#12289;国籍、主营业所或 =
773;住所
ü
合约签订的日期、地&=
#28857;
ü
合约的类型和标的种&=
#31867;、范围
ü
合约标的的技术条件&=
#12289;质量、标准、规格=
289;数量等
ü
履行的期限、地点和&=
#26041;式
ü
价格报酬等条件、支&=
#20184;金额、支付方式和=
508;种附带的费用
ü
合约是否能转让和转&=
#35753;的条件
ü
违反合约的赔偿和其&=
#20182;责任
ü
合约发生争议时的解&=
#20915;方法
ü
合同使用的文字极其&=
#25928;力
ü
其他经双方当事人协&=
#21830;订立的补充条款
以进出口贸易合同为&=
#20363;,书写格式和所包=
547;的基本条款如下:=
首部(
= ü ࡧ= 2;同的名称、合同的编&= #21495;
= ü ౙ= 4;约日期、签约地点= p>
= ü ߘ= 0;卖双方的名称、地址&= #12289;联系方式
= ü ॴ= 7;言
主体(
= ü ฝ= 5;物的品名条款(Commodity and Specifications)、货物= 30340;品质条款(Quality)、数量条款(= Quantity)、价格条款(= Price)
= ü ත= 3;运时间条款(Time of Shipment)、保险条款(= Insurance)、包装条款(= Packing)、运输标志<= span lang=3DEN-US> /唛头(Shipping Mark)、保证条款(= Guarantee of Quality)、检验= 32034;赔条款(Inspection and Claims)
= ü ਞ= 3;付条款(Terms of Payment)、运输方式(= Terms of Shipment)、不可抗力条= 款(Force Majeure)、延期交货和= 惩罚条款(Late Delivery and Penalty)、仲裁= 26465;款(Arbitration)
尾部(
= ü ੍= 7;效日期、所遵守法律&= #65288;也可根据国际规定A= 289;
= ü ࡡ= 2;方签名
= ü ࡧ= 2;同的备注部分
Part III What not to Write (避免提及)
= ü ઽ= 1;确书写合同或协议双&= #26041;的地址和名称
ü ࡔ=
7;议与合同在用词方面&=
#22810;用正式或法律上į=
40;用词
ü ࣩ=
0;用主动语态,少用被&=
#21160;语态
ü ࣩ=
0;用现在时,少用将来&=
#26102;,尽管很多条款规=
450;的是合同签订以后的=
;事项
ü =
2;接表达方式用得多,&=
#38388;接表达方式用的较=
569;
= ü ह= 3;量使用一个动词,避&= #20813;使用“动词+ࡧ= 7;词+介词”的同意短语
= ü ह= 3;量运用通俗易懂的措&= #35789;和语言。
= ü = 0;明合同或协议以及其&= #20182;有关的正式文件需#= 201;复印数件
= ü ༁= 6;明合同协议双方的权&= #21033;与义务
= ü ෆ= 8;定合同或协议的有效&= #26399;
= ü ༁= 6;明合同或协议失效的&= #26465;件
= ü ෆ= 8;定违约的具体行为= p>
…
Part IV Tips on Writing (注=
;意事项)
= ü ߗ= 0;写合同或协议以及其&= #20182;有关的正式函件,应事先作好准ࣧ= 1;,将有关条款一ߌ= 8;列出
= ü 通常每份合约开头ì= 01;开宗明义地写明该合= 约名称来表示其性质
= ü ࡤ= 7;与有关专家、法律顾&= #38382;商讨草拟的合同或= 327;议,作必要的修改或= ;调整。
= ü ߒ= 6;了最大限度地保障本&= #36523;的利益,卖方通常%= 117;在背面印上一系列的= ;条件(terms and conditions),因此= 20080;方在签约前不应忽Š= 70;这些条件,因为一经= 签署之后就表明也接= 1463;这些条件。不过,༊= 0;非发生纠纷,在一般&= #24773;况下很少会应用到$= 825;些条件。
= ü ࣩ= 0;用"shall"代替"will&quo= t;= 0;"should"加强语气和强制= 力。合同中,shall并非单纯表示将= 来时,而常用来表示= 7861;律上可强制执行的ߔ= 1;务,具有约束力,宜&= #35793;为“应”ӌ= 9;“应该”= ӌ= 9;“必须”= ᦂ= 7; will无论语气还是强= 制力要比shall弱,宜译为“将”ӌ= 9;“原”ӌ= 9;“要”ᦂ= 7;should通常只用来表示= 语气较强的假设、比= 2914;“万一”= Ӎ= 0;
= ü 基本条件是一份买Õ= 34;合约的中心内容,包= 括"货物= 8;明"(description of goods)、"数量"(quantity)、"价格"(Price)、"付运"(shipment)或"交货"(delivery)和"付款= 5;件"(terms of payment)。= ;其中当然以"价格"最为ດ= 5;要。除此以外,通常&= #36824;加上"备注"(remarks)栏ᦁ= 2;用于补充合约起草者&= #35748;为有必要预先声明= 340;内容。
…
Part V Useful Words and Phrases(单词和短语)
G.&n=
bsp;
Terms (=
术语)
1 |
agency= agreement |
=
195;理协议 |
2 |
bilate= ral/ multilateral trade agreement |
=
452;/多边贸易协议 |
3 |
compen= sation trade agreement |
"=
917;偿贸易协议 |
4 |
exclus= ive distributorship agreement |
=
420;家销售协议 |
5 |
guaran= tee agreement |
=
285;保协议 |
6 |
joint = venture agreement |
=
512;营协议 |
7 |
commer= cial contract |
商业合同=
|
8 |
instal= lment contract |
分期合同=
|
9 |
patent= licence |
专利许可=
证 |
10 |
contra= ct for service |
劳务合同=
|
11 |
contra= ct for guarantee |
担保合同=
|
12 |
break = of contract |
违反合同=
,违约 |
13 |
cancel= lation of contract |
撤销合同=
|
14 |
perfor= mance of contract |
履行合同=
|
15 |
buyer |
买方 |
16 |
seller/ vendor |
卖方 |
17 |
licensor |
出让方<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
18 |
licensee |
受让方<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
19 |
transferer |
转让方<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
20 |
transferee |
受让方<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
21 |
main/ principal =
office |
主营业地=
|
22 |
branch office |
分店 |
23 |
agreement price |
协议价格=
|
24 |
international market price |
国际市场=
价格 |
25 |
invoice price |
发票价格=
|
26 |
CIF(cost, insurance and freig=
ht) |
到岸价格=
(成本,保险费加运=
6153;) |
27 |
FOB(free on board) |
离岸价,船上交货=
价 |
28 |
easy payment |
分期付款 |
29 |
advance payment |
提前支付=
,预付 |
30 |
due payment |
定期付款=
|
31 |
payment on demand |
见票即付=
|
32 |
neutral packing |
中性包装=
|
33 |
packing cargo |
包装货物=
|
34 |
packing list |
装箱单<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
35 |
nude cargo |
裸装货<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
36 |
insurance certif=
icate |
保险凭证=
|
37 |
acceptance certi=
ficate |
验收单<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
38 |
certificate of i=
mport
licence |
进口许可=
证 |
39 |
certificate of o=
rigin |
原产地证=
|
40 |
certificate of s=
oundness |
合格证书=
|
41 |
irrevocable lett=
er of
credit |
不可撤销=
信用证 |
42 |
negotiation cred=
it |
议付信用=
证 |
43 |
documentary lett=
er of
credit |
跟单信用=
证 |
44 |
applicant |
开证申请=
人 |
45 |
beneficiary |
受益人<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
46 |
commercial invoi=
ce |
商业发票=
|
47 |
bill of lading |
提单 |
48 |
tax on added val=
ue |
增值税<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
49 |
Force Majeure |
不可抗力=
|
50 |
arbitration |
仲裁 |
H.&n=
bsp;
Phrases (常用短语)
1. agree to…=
同意…=
span>
This
contract is made by and between the Buyers and the Sellers, whereby the Buy=
ers agree to buy the under-mentioned =
goods
subject to the terms and conditions as stipulated hereinafter:
兹经=
;买卖双方同意按照以=
19979;条款由买方购进以Ç=
79;商品:
2. be responsible for… 对…负责
The
sellers shall not be held responsib=
le for
the delay in shipment or non-deli-very of the goods.
装载=
;或运输的过程中导致=
21334;方延期交货或不能É=
32;货者,卖方可免除责=
任。
3. due to… 由于… <=
/span>归咎于
Due to Force Majeure, the sellers sha=
ll not
be held responsible for the delay in shipment of the goods.
由于=
;人力不可抗力的原由=
65292;卖方可以免除延期É=
32;货的责任。
4. take measures to… 就…采取措施=
span>
Under
such circumstances the Sellers, however, are still under the obligation to =
take all necessary measures to has=
ten
the delivery of the goods.
在上=
;述情况下,卖方仍须=
36127;责采取措施尽快发ũ=
35;。
5. under the obligation to… 承担…=
span>责任
The
Sellers are under the obligation to dispatch the goods.
卖方=
;须负责发货。
6. in connection with… 与…有关
All
disputes in connection with the
execution of this Contract shall be settled friendly through negotiation.
凡有=
;关执行合同所发生的=
19968;切争议应通过友好Õ=
27;商解决。
7. in case &=
nbsp;
万一=
;…=
span>
In
case no settlement can be reached, the case then may be submitted for
arbitration to the Arbitration Commission of the China Council
如协=
;商不能解决,则将分=
27495;提交中国国际贸易Ì=
19;进委员会进行仲裁。=
8. make out书写, =
填写
The
contract is made out in English=
and
Chinese languages in quadruplicate.
本合=
;同用英文和中文两种=
25991;字写成,一式四份z=
90;
9. apply to… for ratification 向…申请批准=
span>
After
signing the contract, both parties shall apply
to their respective Government Authorities for ratification.
合同=
;签订后,由各方分别=
21521;本国政府当局申请ü=
09;准。
10. be valid for… 有效期为…=
span>
The
contract shall be valid for 10 years from the effective date of the contrac=
t。
本合=
;同有效期从合同生效=
20043;日算起共10=
年。
11. on the expiry of… …期满后
On
the expiry of the validity term of contract, the contract shall automatical=
ly
become null and void
有效=
;期满后,本合同自动=
22833;效。
12. pays up debts 清偿债务
The
debtor shall be kept liable until the debtor fully pays up his debts to the creditor.
债务=
;人应向债权人继续偿=
20184;未了债务。
13 subject to… 参照… <=
/span>按照…=
span>
The
Buyers agree to buy the under-m=
entioned
goods subject to the terms and
conditions as stipulated hereinafter:
买方=
;同意按照以下条款购=
36827;以下商品:
14. at the request of… 应…要求
At the request of =
Party B, Party A a=
grees to
send technicians to assist Party B to install the equipment.
应乙方要求,甲方同&=
#24847;派遣技术人员帮助=
057;方安装设备
15. in accordance with… 与…一致
This Contract shall be governed by and construed in accordance with the laws of
本合同受中国法律管&=
#36758;,并按中国法律解%=
322;。
Part VI Useful Sentences and Paragraphs (常用语=
21477;和段落)
D.&n=
bsp;
Sentences=
(语句)
The outstanding claims and liabilities existing
between both parties on the expiry of the validity of the contract shall no=
t be
influenced by the expiration of this contract.
ੑ= 2;合同期限届满时,双&= #26041;发生的未了债权和= 538;务不受合同期满的影= ;响。
The personnel shall not to partake in any political
activities in
= 2;有人员不得参加伊拉&= #20811;国内的任何政治活= 160;。
The Employer shall render correct technical guidan=
ce
to the personnel.
༓= 9;主应该对有关人员给&= #20104;正确技术指导。
Party A shall repatriate the patient to
ஸ= 2;方应将病人遣返中国&= #24182;负责其返回广州的= 053;费。
This Contract shal=
l be
governed by and construed in accordance with the laws of
ੑ= 2;合同受中国法律管辖&= #65292;并按中国法律解释= 290;
The Employer may o=
bject to
and require the Contractor to replace forthwith any of its authorized
representatives who is incompetent.
༓= 9;主认为承包人委派的&= #25480;权代表不合格时,= 487;以反对并要求立即撤= ;换。
The Chairperson may
convene an interim meeting based on a proposal made by one-third of the tot=
al
number of directors.
ഽ= 1;事长可以根据董事会&= #36807;1/3董事的提议而召= 集临时董事会议。
In case one party =
desires
to sell or assign all or part of its investment subscribed, the other party
shall have the preemptive right.
ࣳ= 4;一方想出售或转让其&= #25237;资之全部或部分,= 478;一方有优先购买权。= ;
In processing
transactions, the manufacturers shall never have title either to the materi=
als
or the finished products.
ࡃ= 2;工贸易中,厂方无论&= #26159;对原料还是成品都= 080;所有权。
The term "Eff=
ective
date" means the date on which this Agreement is duly executed by the
parties hereto.
“生效期”= ;১= 1;双方合同签字的日子&= #12290;
This Contract shal=
l become
effective upon and from the date on which it is signed.
ੑ= 2;合同签字生效。
This Contract shal=
l be
written in English in four copies. Each party shall keep two copies.
ੑ= 2;合同应以英文写成,&= #19968;式四份,双方各持= 004;份。
The following docu=
ments
shall be deemed to form and be read and construed as an integral part of th=
is
Contract.
ߍ= 9;列文件应被认为、读&= #20316;、解释为本合同的 = 452;成部分。
This Contract can =
only be
altered, amended or supplemented in accordance with documents signed and se=
aled
by authorized representatives of both parties.
ੑ= 2;合同只能按照双方授&= #26435;代表签名盖章的文= 214;进行修改或增补。=
All activities of =
ABC Co.
shall be governed by the laws, decrees and pertinent rules and regulations =
of
ABC公司的一切活动= 必须受中国的法律、= 7861;令和有关规章条例= 0;管辖。
Party A hereby app=
oints
Party B as its exclusive sales agent in
ஸ= 2;方委托乙方为在新加&= #22369;的独家销售代理商
Licensee may termi=
nate
this Contract 90 days after a written notice thereof is sent to Licensor up=
on
the happening of one of the following events:
ঈ= 3;有下列事件之一发生&= #65292;被许可人提前90天向许可人发Ű= 65;书面通知后,可以终= 止合同:
Licensor becomes i=
nsolvent
or a liquidator of Licensor is appointed.
= 8;可人无力偿付债务或&= #20854;破产清算人以被指= 450;。
The patent describ=
ed in
Article 2 is not issued within 30 days from signing this Contract;
= 2;二条规定的专利未在&= #31614;约后30天之内发布;
Licensor fails to =
perform
its obligations under this Contract.
= 8;可人未能履行其合同&= #20041;务。
This Article appli=
es only
to bondholders who have been paid in full.
ੑ= 2;条款只适用于已全部&= #20607;付的债券持有者。
Party A shall make=
an
appointment of its representative within 30 days after signing the Contract=
.
ஸ= 2;方应于签约后30天内指派其授Ĉ= 35;代表。
Party A will give
consideration to Party B’s proposal of exclusive agency.
ஸ= 2;方愿意考虑乙方独家&= #20195;理的建议。
IN WITNESS WHEREOF=
, the
parties have executed this Contract in duplicate by their duly authorized
representatives on the date first above written.
߯= 6;为所协议事项的证据&= #65292;双方授权代表于上&= 754;首次写明的日期正式= ;签订本协议一式两份= 12290;
Now therefore, in
consideration of the premises and the covenants herein, contained, the part=
ies
hereto agree as follows:
ࠥ= 7;以上述各点和契约所&= #36733;条款为约因,订约= 452;方协议如下:
In consideration o=
f the
payment to be made by Party A to Party B, Party B hereby covenants with Par=
ty A
to complete the building in conformity with the provisions of the Contract.=
ߕ= 7;方特此立约向甲方保&= #35777;按合同规定完成工= 243;建设,以取得甲方所= ;付的报酬。
NOW,THEREFORE, it&=
#8217;s
hereby agreed and understood as follows;
ࠥ= 7;特协议和谅解如下:<= /span>
NOW THESE PRESENTS=
WITNESS
that it is hereby agreed between the parties hereto as follows:
ࠥ= 7;特立约为据,并由订&= #32422;双方协议如下:
IN THE PRESENCE OF=
the
parties hereto have hereunder set their respective hands and seals:
߯= 6;为协议事项的证据,&= #35746;约双方各自签名盖= 456;如下:
Description of Goods: “Victory” Brand
Portable Radio Cassette Tape Recorders Model VEC-8160.
货物说明:"胜利"牌VEC-8160型手৻=
2;收录两用机。
Quantity: 5000 set=
s with
the packing as per Manufacturer\'s standard.
数量:五千部,包Ş=
13;按照制造商的标准包=
装。
Price: Total Amount HK $ 1, 000=
, 000.
00 with the unit price of HK$ 200.00 per set F0B Hong Kong Net.
总额港币壹佰万元Ē=
91;,F.O.B香港ࠬ=
8;价(香港离岸净价)&=
#20026;每部港币贰佰元正=
290;
Shipment: August 1=
982 subject
to receipt of L/C by the end of May.
付运:一九八二年Ð=
43;月,但到五月底须已=
收到信用证。
Terms of Payment: =
By
Confirmed Irrevocable L/C to be opened by Buyers.
付款条件:用买方ó=
20;出的保兑、不可撤消=
信用证.
Packing: 12 sets p=
er
carton box and 6 carton boxes per wooden box.
包装:每纸盒十二Ų=
96;,每箱六纸盒。
Accepted and Signe=
d by
Buyers.
买方接受并签署。
All business shall be transacted between the Buyers
and the Sellers on Principals to Principals basis.
一切交易必须以主ý=
45;人对主持人为基础在=
买方和卖方之间进行=
2290;
Quantity, unless otherwise arranged, shall be subj=
ect
to a variation of 5% plus or minus at Sellers’ option.
除非另作安排,数ŵ=
27;可能由卖方选择作加=
或减5%的ࡢ=
4;动。
At the request of Party B, Party A agrees to send
technicians to assist Party B to install the equipment.
ॵ=
2;乙方要求,甲方同意&=
#27966;遣技术人员帮助乙=
041;安装设备
Each party to the =
joint
venture company is liable to the joint venture company within the limit of =
the
capital subscribed by it.
合资公司=
30340;责任以其全部资产È=
26;限,双方的责任以各=
自对注册资本的出资=
0026;限。
B. Paragraphs (段落)
a. PRICE: The currency manifesting the price shall=
be
the basis currency of payment, unless otherwise specified, US $ means the U=
. S.
Dollars, HK$ the Hong Kong Dollars. The price specified in this contract sh=
all
be based upon the present exchange rate (HK $ 5. 65 per U. S. Dollar). In c=
ase
of variation of such rate by more than 3 per cent after the date of this
contract, the price shall be adjusted and settled according to the
corresponding change. In such case, however, the Sellers shall have the rig=
ht
to decrease the contracted quantity and/or cancel this contract in part or =
in
whole at their option at any time.
价格Ӎ=
0;除非另作指定,表示&=
#20215;格的货币将是付款=
340;基本货币,US$表示ು=
4;元,HK$表示=
7;币。本合约指定的价&=
#26684;须以现有汇率(每 =
654;元兑5.65港元ᦀ=
9;为基准。要是这种汇&=
#29575;在签订合约日期之=
518;变动百分之三以上,=
;价格须按照相应的变=
21160;调整支付。然而在Ű=
25;种情况下,卖方将有=
权随时选择减少约定=
0340;数量和(或)撤消ࡧ=
2;约的一部份或全部撤&=
#28040;本合约。
b. PACKING: Unless otherwise requested and/or
instructed by the Buyers in time, packing and marking shall be at the
Sellers’ option. In case special instructions are necessary, they sha=
ll
be intimated to the Sellers in time so as to enable the Sellers to comply w=
ith
them.
包装ᦂ=
6;除非买方及时另作要&=
#27714;和(或)指示,包#=
013;和标志须由卖方自决=
;。要是有必要作特殊=
25351;示,须及时将指示Ű=
90;知卖方,以便卖方能=
遵照执行。
c. SHIPMENT: The Date of the Bill of Lading shall =
be
accepted as a conclusive evidence of the date of shipment. Partial shipment=
or
transshipment shall be permitted unless otherwise stated on the face hereof.
The Sellers shall not be responsible for no shipment or late shipment of the
contracted goods due to causes beyond the Sellers’ control or causes due to the failu=
re of
the Buyers to provide in time the relative letter of credit or other
instructions requested-by the Sellers.
付运ᦂ=
6;提货单的日期须被承&=
#35748;为付运日期的确实#=
777;据。应准许分批付运=
;和转运,除非本合约=
27491;面另有指定。合约Š=
68;定的货物若因卖方无=
法控制的原因或由于=
0080;方未能及时提供有ࠥ=
1;的信用证或卖方所要&=
#27714;的其他指示而不付$=
816;或迟付运,卖方不应=
;负责。
d. PAYMENT: A confirmed irrevocable letter of cred=
it
shall be established within 15 days after the conclusion of any contract and
such letter of credit shall be maintained at least 15 days after the month =
of
shipment for the negotiation of the relative draft. If the Buyers fail to
provide such letter of credit in the Sellers I favor as prescribed above, t=
he
Sellers shall have the option of reselling the contracted goods for the acc=
ount
of the Buyers or delaying any shipment and/or canceling any orders at any t=
ime
on the Buyers’ account and risk.
付款ᦂ=
6;一份保兑和不可撤消&=
#30340;信用证须在缔结任=
309;合约之后十五天内开=
;立,而且这种信用证=
39035;在付运月份之后至ë=
69;保持十五天。以便洽=
兑有关汇票。如果买=
6041;未能提供如上规定=
0;这种信用证给卖方,&=
#21334;方有权选择把合约#=
268;定的买方账上的货物=
;转售或随时推迟付运=
21644;(或)撤消任何订Õ=
33;,损失和风险由买方=
承担。
e. INSURANCE: Unless otherwise contracted, the
insurance on CIF or C & I contract shall be effected for the amount of =
the
Sellers’ invoice plus ten per cent ( 10 % ) covering marine insurance
only for WA War risk and/or any other additional insurance required by the
Buyers shall be at their own expenses. In case of F0B or C & F contract,
the Buyers shall provide an open cover or provisional insurance before the =
time
of shipment.
保险ᦂ=
7;除非另约规定,C.I.F.或C. & I (cost & insurance<=
span
style=3D'font-family:SimSun;mso-ascii-font-family:"Times New Roman";color:b=
lack'>成本加保险)合约Ç=
78;的保险必须办理只限=
水渍险的水险,投保=
7329;额是卖方发票金额ࡃ=
2;上百分之十。买方所&=
#35201;求的兵险和(或)=
854;他任何附加保险须由=
;买方自行投保。在
f. CLAIM: Any claim to the Sellers of whatsoever
nature arising under this contract shall be made by registered mail within =
45
days after the arrival of the merchandise at the destination specified in t=
he
Bill of Lading and further full particulars of such claim shall be made in
writing and forwarded by registered mail to the Sellers within 15 days after
notifying, accompanied by such particular's survey report is sued by leadin=
g,
first class and international sworn authorized surveyor (s). If the Buyers =
fail
to notify and/or forward full details within the period specified above, the
Buyers shall be deemed to have waived his right to assert any claim.
索赔ᦂ=
6;本合约下产生的不论&=
#20160;么性质的向卖方的 =
034;赔,必须在货物到达=
;提货单上所指定的目=
30340;地之后四十五天内ī=
92;挂号邮件提出,并在=
通知后十五天内进一=
7493;书面拟就这种索赔=
0;完整详细情况并用挂&=
#21495;邮件寄给卖方,附=
978;主要的、第一流的经=
;国际宣誓认可的公证=
20154;关于这种细情的公ť=
77;报告。如果买方未能=
在上述规定的期间内=
6890;知和(或)寄出完ਥ=
2;的细节,那么买方将&=
#34987;认为已放弃提出任=
309;索赔的权利。
g. INSPECTION: Inspection performed under the expo=
rt
regulations of
检查ᦂ=
6;除非另有安排,在香&=
#28207;出口规例之下进行=
340;和(或)厂商所进行=
;的有关商品质量和情=
20917;的检查应是最后的Ø=
44;决定性的。至于没有=
这种规例管制的商品=
5292;买方须从本合约有ਠ=
8;日期的十五天内委任&=
#26816;查员,在交货之前=
312;香港检查商品。万一=
;买方这种委任未能及=
26102;到达,卖方的检查Ò=
46;度将是决定性的并对=
有关各方有约束力。
h. PATENTS, TRADE MARKS, ETC.: The Sellers shall be
held free from any dispute regarding the infringements of patent, design, t=
rade
mark or copyright of the goods contracted for.
专利ӌ=
9;商标等:卖方应免受&=
#26377;关侵犯合约所定货=
289;的专利、设计、商标=
;或版权等纠纷的干扰=
12290;
i. FREIGHT& INSURANCE: Any increase of freight
and/or insurance rates from the current rates available at the time of cont=
ract
shall be on the Buyers’ account.
运费和保= 38505;:运费和(或)保Ɓ= 05;费从缔约时有效的收= 费上的任何增加由买= 6041;承担。
j. ARBITRATION: All disputes, controversies or
differences which may arise between the Sellers and the Buyers, out of or in
relation to or in connection with this contract, or the breach thereof, sha=
ll
be finally settled by arbitration in
仲裁ᦂ=
6;出自本合约、或与它&=
#26377;关、或与它有联系=
340;、或不履行该合约而=
;在卖方和买方之间可=
33021;产生的一切纠纷、É=
05;论或不和,须最终在=
香港仲裁解决。仲裁=
0154;所作的裁定应是决ऩ=
0;性的,并对双方有约&=
#26463;力。
k. Remarks: Subject to the procurement of the
necessary permits in Hong Kong and
备注ᦂ=
6;(本合约能否履行)&=
#21462;决于在香港和尼日=
033;亚取得必要的各种许=
;可证。假如买方要求=
21152;上保险,那么只保ñ=
79;安险和水渍险。包括=
唆头和入口港等付运=
2454;节必须在
l. This Agreement (THIS AGREEMENT) made this 8th d=
ay
of December, 1981 (this eighth day of December in the year of nineteen eigh=
ty
one) , by and between Victory Electronic Trading Co. , Ltd. (hereinafter ca=
lled
“the Sellers”) , a corporation duly organized and existing under
the laws of Hong Kong, with its head office (principal place of business) a=
t X
X Sha Tsui Road, Tsuen Wan, Hong Kong and Panafrican Trading Co., Ltd.
(hereinafter called “the Buyers”, a corporation duly organized =
and
existing under the laws of Nigeria, with its head office. At
本协=
8;由香港胜利电器贸易&=
#26377;限公司(下称"卖方"),১=
3;香港法律正式组织和&=
#23384;在的公司,总部设=
110;香港荃湾沙咀道XX号,ߎ=
2;尼日利亚泛非贸易有&=
#38480;公司(下称"买方",按ह=
2;日利亚法律正式组织&=
#21644;存在的公司,总部#=
774;于尼日利亚伊莫邦,=
;于
m. The Sellers are desirous of exporting the
under-mentioned Products to the territory stipulated below; and WHEREAS, the
Buyers are desirous of importing the said goods for sale in the said territ=
ory;
NOW, THEREFORE, it is hereby agreed and understood as follows:
卖方欲出口下述ߝ=
5;品到下面规定的地方&=
#21435;,而买方欲进口所$=
848;货物在所述地方出售=
;。兹协议和谅解如下=
65306;
n. Sold by VICTORY ELECTRONIC TRADING CO., LTD.
(hereinafter called “the Sellers”) to PANAFRICAN TRADING CO., L=
TD.
(hereinafter called “the Buyers”) at _______________
由胜࠷=
3;电器贸易有限公司按&=
#26412;合约正面和背面所$=
848;条件售予尼日利亚伊=
;莫邦…泛非ฟ=
2;易有限公司下述货物&=
#12290;
o. Claims: Within 45 days after the arrival of the
goods at the destination, should the quality, Specifications or quantity be
found not in conformity with the stipulations of the contract except those
claims for which the insurance company or the owners of the vessel are liab=
le,
the Buyers shall, have the right on the strength of the inspection certific=
ate
issued by the C.C.I.C and the relative documents to claim for compensation =
to
the Sellers
索赔:在= 36135;到目的口岸45天内如发现货Ĥ= 89;品质,规格和数量与= 合同不附,除属保险= 0844;司或船方责任外,ߘ= 0;方有权凭中国商检出&= #20855;的检验证书或有关= 991;件向卖方索赔换货或= ;赔款。
Part VII Sample Letter (信函=
3539;文)
a.
Sales Confirmation (S/C)
Our letters/ cables reference: Your letters/ cables reference:
销 售 确 认 书 合=
516;编号.: &n=
bsp;
日 期: &n=
bsp;
××先生: 兹=
830;认于×××(日期)=
26681;据下列条款售与你Ą=
41;下列货物: 货=
289;名称: 规=
684;: 数%=
327;: 单=
215;: 总=
540;: 包#=
013;: 共计××=
×只纸箱 装货港和目的港=
b>: 装货港: &n=
bsp;
目的港: &n=
bsp;
装运日期: 在×××日期前Ş=
13;运,不允许分批装运=
,转运允许。 支付条款: 买方负责经由卖=
26041;可接受的银行于××=
;×日期前开立并送达=
1334;方的不可撤销即期=
9;用证,有效期至装运&=
#26399;后的×天在中国议É=
84;。 保险: 由=
334;方承担按发票金额的=
;110%=
237;保一切险,并按照中=
;国人民保险公司 签字确认: 卖方: =
&n=
bsp; 买方: <=
span
style=3D'mso-spacerun:yes'>
b. Sales
Contract
SALES CONTRACT Whole Doc. No: Date: For Account of: Indent No: This contract is made b=
y and
between the Sellers and the Buyers; Whereby the Sellers agree to sell a=
nd
the Buyers agree to buy the undermentioned goods according to the terms=
and
conditions stipulated below and overleaf: (1) Names of commodity =
(ies)
and specification(s) (2) Quantity (3) Unit price (4) Amount TOTAL: _____=
_____%
more or less allowed (5) Packing: (6) (7) (8) Shipping Marks: (9) Time of Shipment: W=
ithin
____________________days after receipt of L/C, allowing transh=
ipment
and partial shipment. (10) Terms of Payment: =
By
100% Confirmed, Irrevocable and Sight Letter of Credit to remain valid =
for
negotiation in (11) Insurance: Covers =
all
risks and warrisks only as per the Clauses of the People's Insurance
Company of (12) The Buyer shall
establish the covering Letter of Credit before _________; failing which,
the Seller reserves the right to rescind this Sales Contract without
further notice, or to accept whole or any part of this Sales Contract,
non-fulfilled by the Buyer, of to lodge claim for direct losses sustain=
ed,
if any. (13) Documents: The Sel=
lers
shall present to the negotiating bank, Clean On Board Bill of Lading,
Invoice, Quality Certificate issued by the China Commodity Inspection
Bureau or the Manufacturers, Survey Report on Quantity/Weight issued by=
the
China Commodity Inspection Bureau, and Transferable Insurance policy or
Insurance Certificate when this contract is made on CIF basis. (14) For this contract =
signed
on CIF basis, the premium should be 110% of invoice value. All risks
insured should be included within this contract. If the Buyer asks to
increase the insurance premium or scope of risks, he should get the
permission of the Seller before time of loading, and all the charges th=
us
incurred should be borne by the Buyer. (15) Quality/Quantity
Discrepancy; In case of quality discrepancy, claim should be filed by t=
he
Buyer within 30 days after the arrival of the goods at port of destinat=
ion;
while for quantity discrepancy, claim should be filed by the Buyer with=
in
15 days after the arrival of the goods at port of destination. It is
understood that the Seller shall not be liable for any discrepancy of t=
he
goods shipped due to causes for which the Insurance Company, Shipping
Company, other transportation organizations and/or Post Office are liab=
le. (16) The Seller shall n=
ot be
held liable for failure or delay in delivery of the entire lot or a por=
tion
of the goods under this Sales Contract in consequence of any Force Maje=
ure
incidents. (17) Arbitration: All
disputes in connection with this contract or the execution thereof shal=
l be
settled friendly through negotiations. In case no settlement can be
reached, the case may then be submitted for arbitration to China
International Economic And Trade Arbitration Commission in accordance w=
ith
the provisional Rules of Procedures promulgated by the said Arbitration
Commission. The arbitration shall take place in (18) The Buyer is reque=
sted
always to quote THE NUMBER OF THE SALES CONTRACT in the Letter of Credi=
t to
be opened in favour of the Seller. (19) Other Conditions: =
Seller: &n=
bsp; Buyer:
c. T=
he Contract
for Joint Venture
<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'>
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
Part VIII Exercises (练习)
请你按照“=
span>一般货物=
20986;口合同格式”=
span>为一家外=
36152;公司制订一份货物Ñ=
86;口合同
Unit 5 Comp=
laints
抱怨与投诉
生=
;活中不可避免的会遇=
21040;各种各样的问题,Ó=
55;质的商品、打折的服=
务,这种不尽人意的=
2454;节可以发生在食、߮=
3;、行、游、购、娱的&=
#21508;个方面,也在工作=
013;时有体现。有人因不=
;满而抱怨,有人因犯=
38169;而承担不满,甚是ą=
59;投诉。这就需要我们=
学会有效的书写投诉=
0449;以帮助我们争取自।=
9;的权利,同时也可以&=
#20934;确判断投诉的合理=
615;,让投诉被认真对待=
;,积极解决。
Part I Occasions That Call for Writing (书写场合)
当我们对商品=
;和服务不满时,就会=
23548;致抱怨,甚至是投诉。投诉=
6159;我们的权利,有效=
0;投诉可以帮助我们实&=
#29616;退换或索赔。在投#=
785;的同时,还可以为被=
;投诉对象提出问题,=
20197;便他们在今后的工Ë=
16;中改进和完善。投诉=
发生的场合可以归纳=
0026;以下几点:
ü
服务方面出现差错
ü
环境生活设施出现问&=
#39064;
ü
产品不合格或损坏、&=
#20215;格过高
ü
课程设置、教学设备&=
#19981;尽如意
ü
欺骗顾客、行为不当<=
/span>
…
Part II How to Write (如何书写=
span>)
当我们在=
36141;买商品和消费服务ű=
73;遇不合理的待遇时,=
一封合理而真诚的投=
5785;信,可以很好的帮ࡄ=
1;我们争取自己的权利&=
#12290;投诉信不是宣泄不=
385;,而是陈述事实,寻=
;求解决的办法。
投诉信大=
20307;依据书信的格式,Ç=
81;同的投诉信,可以依=
据书写场合的不同,=
2780;具体对待。投诉信一般可分=
为三部分:
1)
说明问题所在,即提&=
#20986;投诉的缘由;
2)
具体情况说明,提供&=
#19982;投诉有关的证据;
3)
一般是提建议,说出&=
#20320;所期望的解决方法=
290;
…
有投诉,就要答复投&=
#35785;。投诉是消费者对=
040;费商品和服务时不满=
;的表达,从另一方面=
21453;映了产品可能的缺Ɓ=
19;和服务的问题。在收=
到消费者的投诉信时=
5292;应积极处理,认真ल=
5;待。
1)
收到投诉信时,首先&=
#24212;看投诉的合理性
2)
对于不合理的投诉,&=
#20063;应采取积极的态度A=
292;用事实说服顾客。=
3)
对于合理的投诉,除&=
#24212;给与投诉者必要的"=
917;偿之外,还应表明谢=
;意和彻底解决此类问=
39064;的决心,从情感上ů=
98;到共鸣。
4)
在处理投诉时,把握&=
#22788;理的时间。
回复投诉=
20027;要包括三个部分:
1)
感谢来信,表达对问&=
#39064;的关注,对投诉者=
340;同情和理解。
2)
解释问题产生的原因&=
#65292;说明解决的办法和=
514;施。
3)
维系客我关系。
…
Part III What not to Write (避免提及=
span>)
ü
语气婉转,避免带有&=
#23041;胁的口吻
ü
内容简明,避免冗长<=
/span>
ü
指出问题的关键,投&=
#35785;的缘由,而非不满=
340;宣泄。
ü
任何商家都不希望失&=
#21435;顾客,在投诉信中=
212;表明积极的态度,避=
;免消极的情绪和不合=
20316;的态度。
ü
个人有效的联系方式&=
#65292;避免在投诉被处理=
102;的无效沟通。
…
Part IV Tips on Writing (注意事项=
span>)
促使投诉=
23613;快被传达并被解决ʌ=
92;需要注意:
ü
准确把握投诉时间,&=
#19968;旦发现问题要立刻 =
473;对方写信。
ü
写给合适的人。了解&=
#25237;诉可被传达对象的#=
814;尽信息,保证投诉信=
;被认真对待。
ü
不要仅通过E-Mail的方式。E-Mail并不能引起被投诉=
23545;象的重视,投诉有ă=
28;传达的途径是手写投=
诉信,甚至必要时结=
1512;电话投诉。
ü
内容=
;简短而准确,语气诚=
24691;而直接。
ü
提供有关证据,用事&=
#23454;说话。
ü
提出=
;投诉的要求,希望的=
35299;决方式。
ü
留下详尽的联系信息&=
#65292;以便及时的沟通。
…
Part V Useful Words and Phrases(=
21333;词和短语)
I.&n=
bsp;
Words (=
单=
35789;)
1 |
complaint |
n. 投诉,抱怨 |
2 |
claim |
n./v. 索赔 |
3 |
survey |
n./v. 调查,检查,测量 |
4 |
blunder |
vt. 把…..搞得一团=
糟 |
5 |
botch |
n. 笨拙的工=
作 |
6 |
medium |
adj. 中等的,=
适中的 |
7 |
corked |
adj. (酒)因=
没塞好塞子而走味的 |
8 |
recommend <= o:p> |
vt. 推荐,介=
绍 |
9 |
blame |
vi. 责备;怪罪 |
10 |
awful |
adj. 很坏的;=
糟透的 |
11 |
cunning |
adj. 狡猾的;=
狡诈的;善于欺骗的 |
12 |
depressing |
adj. 令人忧愁=
的;令人沮丧的 |
13 |
gloomy |
adj. 阴沉的;=
阴暗的;忧愁的;沮=
0007;的 |
14 |
impatient |
adj. 不耐烦的=
;无耐性的 |
15 |
inconsiderate |
adj. 不体贴人的;考虑=
不周的;不替别人着=
4819;的 |
16 |
jealous |
adj. 嫉羡的;嫉妒的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
17 |
miserable |
adj. 低劣的;=
贫乏的;少得可怜的 |
18 |
nasty |
adj. 令人不愉=
快的;令人讨厌的 |
19 |
ridiculous |
adj. 荒谬的;=
可笑的 |
20 |
stubborn |
adj. 倔强的;=
固执的;顽固的 |
21 |
mishandle |
vt. 粗鲁地对=
待(人或物<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>);虐待;=
错误地处理;胡乱操=
0316; |
22 |
defect |
n. 缺陷,不足 |
23 |
invalid |
adj. 无根据的=
,无道理的=
;无效的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,法律上不=
承认的 n. 伤残者<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
24 |
succinctly |
adv. 简洁地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>;简明地<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
25 |
shatter |
v. 粉碎;扰乱,使震撼<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
26 |
adequate |
adj. 足够的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>;适当的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
27 |
appreciate |
vt. 感激,感=
谢 |
28 |
sufficient |
adj. 充足的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,足够的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
29 |
remedy |
v. 治理;纠正;补救 n. 祛除或减=
轻病痛的治疗(法),药物等<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>;纠正的办=
法 |
30 |
disagree |
v. 不同意<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,有分歧<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>;不符合<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,不一致<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
31 |
substitute |
n. 代替品<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,替代者<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> v. 代替,替换 |
32 |
supersede |
vt. 代替,取代,紧接着<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>…=
而来到<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> vi. 推迟行动=
|
33 |
dispute |
n. 争论,辩论,争吵 v. 辩论,争论,阻止,抗拒 |
34 |
compensate |
v. 偿还 |
35 |
reimburse |
v. 偿还 |
36 |
inferior |
Adj. 下等的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,次的,劣质的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,自卑的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
37 |
guarantee |
n. 保证,保证书<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>,担保,抵押品<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> vt. 保证,担保 |
38 |
omit |
vt. 疏忽,省略,遗漏 |
39 |
stipulation |
n. 契约,规定 |
40 |
merchandise |
n. 商品(总称),货物 |
J.&n=
bsp;
Phrases (=
24120;用短语)
1.Turn-off
倒胃口=
0340;东西
That movie was a =
turn-off.
那部电影真是让我倒&=
#23613;胃口。
2. to put a false
construction on 对=
…=
8230;产生曲解=
span>
Please do not put=
a
false construction on his action.
请不要误解他的行动&=
#12290;
3. be dissatisfied
with…对=
…=
8230;表示不满=
span>
I’m deeply sorry you were dissatisfied with our product.
对我们产品您表示不&=
#28385;,我深感遗憾。
4. be pleased with=
…对……<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>表示满意=
span>
I have been pleas=
ed
with your services for years, but now I feel very disappointed.
多年来我一直很满意&=
#20320;们的服务,但现在=
105;非常失望。
5. make a mistake<=
/span>犯错
As you rightly pointed out, a mistake has been made=
on your June bill.
正如您所指出的,您&=
#20845;月份的账单上有错=
290;
6. embarrass about=
对某事感=
21040;羞愧,抱歉
I am extremely em=
barrassed
about my behavior last night.
我对我昨晚的行为感&=
#21040;非常抱歉。
7. get…settl=
ed解决
I would like to g=
et this
matter settled by the end of this month.
我希望能在月底解决&=
#36825;事。
8. I am writing to=
make a
complaint about...我=
20889;信是为了投诉…=
8230;
I am writing to ma=
ke a
complaint about my recent holiday in
我写信是为了向您投&=
#35785;不久前由贵公司组 =
455;前往巴黎的度假旅行=
;。
9. I am most reluc=
tant to
complain, but... 我非常不=
24895;意投诉,但…=
8230;
I am most reluctan=
t to
complain, but the room I live in is really dirty.
我非常不愿意投诉,&=
#20294;是我住的房间确实=
456;脏。
10. One annoying aspect of your service is... 你们的服=
21153;项目中一个令人不ě=
85;的地方是…=
8230;
One annoying aspec=
t of
your service is your tour guide.
你们的服务项目中一&=
#20010;令人不满的地方是=
548;游。
11. I am sorry to =
inform
you that… 我很=
;抱歉地通知您…
I am sorry to info=
rm you
that the
heating system in the house stopped working some time ago.
我很抱歉地通知您房&=
#23627;内的供暖系统几天=
069;坏了。
12. take …seriously 认真对待=
span>
Trust
you will take my complaints serious=
ly.
我相信你会认真对待&=
#25105;的投诉。
13. It would be highly appreciated if you
could... 如果你能=
span>…=
8230;我将万分=
24863;谢。
It would be highly appreciated =
if you
could
answer me as soon as possible.
如果=
;你能尽快回复,我将=
19975;分感谢。
14. I could not be more satisfied if you can
kindly... 如果你能=
span>…=
8230;我将会非=
24120;满意。
I could not be more satisfied i=
f you
can kindly
help me to solve this problem,
如果=
;你能帮助我解决此问=
39064;,我将会非常满意z=
90;
15. be disappointe=
d…对…失望,不=
28385;
I am disappointed=
that
you appear to have withheld information relative to discounts.
我很不满你隐瞒了有&=
#20851;打折的信息。
Part VI Useful Sentences and Paragraphs (=
24120;用语句和段落)
E.&n=
bsp;
Sentences=
(语句)
Maki= ng a complaint 提出抱怨
I’m afraid I have a complaint to make.
恐怕我要= 25552;点意见.
I’m sorry to say this, but there seems to be=
a
mistake.
对不起
Do you have to act like that?
你非得那= 20040;做吗?
Would you mind not doing it?
你能不能= 21035;那么做?
I do wish you wouldn’t do that.
我希望你= 21035;那么做.
Please don’t do it without asking.
未经允许= 35831;不要那么做.
Can’t you do something about it?
你就不能= 24819;点办法吗?
I hate to bring this up, but this is a nonsmoking
zone.
对不起提= 37266;一下,这儿是禁烟区.
Would you please try to keep quiet at this hour? <= o:p>
这么晚了= span>,你能不能尽量= 5;持安静.
Sayi=
ng that
you are dissatisfied with something 表示对某事不满=
意
That won’t do. 这可不= 4892;.
Is that it? 就这个吗= span>?
Is that all? 就这些吗= span>?
I'm afraid it just isn't good enough.
恐怕这不= 22815;好.
That’s not what I had in mind.
我想要的= 21487;不是这个.
It’s not what I hoped for.
我期待的= 21487;不是这样的.
That leaves a lot to be desired.
太不让人= 28385;意了.
That doesn’t quite suit me.
我对次不= 29978;满意.
I was hoping for more.
我原以为= 20250;比这要好.
I was counting on more.
我期待着= 20250;比这要要.
I expected something better.
我所期望= 30340;比这要好.
It’s a far cry from what I expected.
这离我想= 35201;的差远了.
I am not getting what I bargained for.
当时说好= 30340;可不是这个样子.
I got a bum deal. 我被骗= 0102;.
I got a raw deal. 我被涮= 0102;. (a raw/bum deal: 不公平或= 39575;人的交易)
Comp=
laining
about a messy place
What a mess!
太乱了
What a junk heap.
真是个垃= 22334;堆.
This place is a mess.
这地方真= 22815;乱的.
Never in my life have I seen such a mess!
我这辈子= 27809;见过这么乱的地方.
This place is a pigsty.
这地方像= 20010;猪圈。
You live like a pig!
你简直是= 20303;在猪窝里!
This place is a disgrace.
这地方太= 20002;脸了。
This place looks like a disaster area.
这地方简= 30452;像灾区。
Were you raised in a bam?
你是牲口= 26842;里长大的吗?
How about cleaning up a bit around here?
你是不是= 35813;把这儿收拾一下?
Wouldn’t it be a good idea to pick up your r=
oom?
你是不是= 32771;虑把自己的屋子收ý= 42;一下。
Get this place picked up immediately. Do you read =
me?
马上把这= 37324;收拾干净,听明白没有?
Aski= ng someone to stop complaining 要求对方停止抱= 怨
Stop complaining. 别抱怨= 0102;。
Quit whining. 别诉苦了= 12290;
For heaven's sake stop whining.
我说你别= 20877;诉苦了。
Don't be so grumpy.
别总这么= 29233;抱怨。
Don't be such a grouch.
不要总是= 29282;骚满腹。
Don’t be such a moaner.
别老是哼= 21756;唧唧的。
I wish you’d stop nagging me.
我希望你= 21035;老这么烦我。
I don’t see why you are kicking up such a fu=
ss.
我不明白= 20320;为什么要这样小题ä= 23;做。
I know how you feel, but there’s no need to =
go
on and on about it.
我知道你= 30340;感受,可是也没必Š= 01;这样没完没了。
Indi= cating that you are losing patience 表示你将失去耐= 心
This is too much.
太过分了= 12290;
That’s really the limit.
真叫人忍= 26080;可忍。
This is more than I can bear.
我再也受= 19981;了了。
This is more than I can take.
我再也受= 19981;了了。
I needed that like a hole in the head.
简直想要= 20102;我的命。
That’s just what I need!
真是怕什= 20040;来什么!(反话,用嘲讽= 0;语气。)
That’s just great!
真是太棒= 20102;!(反话,用嘲讽= 0;语气。)
That’s the last straw!
真是太过= 20998;了! (the last straw:即the last straw that broke the c= amel's back,指一系列坏事中最= ;后一件让人终于无法= 24525;受的事情。)
Now what? ࡠ= 8;怎么了?
Look here! I’ve had enough of that!
嘿,我已= 32463;受够了。
B. Paragraphs (<=
/b>段落)
a. We are unable to deliver the fabric samples by =
the
date promised. The product supervisor promises me that you will have them by
March 18. If this is unsatisfactory, please telephone me. It isn’t of=
ten
we have renege on a delivery date, and we’re not very happy about it.
Please accept our sincere apologies for the delay.
我们无法=
25353;约定的日期给您送ð=
67;料样品。生产主管说=
你们可以在
b. I regret that you have not sent us all the good=
s we
ordered. You have sent us 80 Laptops (model 516) as agreed, but you have
omitted to enclose the keyboard which we also ordered.
我感到遗憾的是=
你没有给我们送来了=
5105;们订购的所有商品Ӎ=
0;你们按合同给我们送&=
#26469;了80个型号516的笔记本电脑,但=
36951;漏了装入我们预定į=
40;键盘。
c. I would be very grateful if you could repair the
bicycle as soon as possible, or exchange it for a better model. Otherwise, I
will have to ask for solving the problem at the Consumer Association.
如果你能= 23613;快修好我的车子或Ň= 73;为我更换一种更好的= 车型,我将不胜感激= 2290;否则,我将会向消ฟ= 3;者协会寻求解决问题&= #30340;途径。
d. The product I purchased from you on March 2, 20=
07
turned out to be quite a disappointment. While it looked the same as the on=
e I
saw in your commercial, it did not perform in the same way.
e. Having received neither the merchandise nor a
response to my previous letter, I am requesting that you refund the remitted
with my order. Attached is a copy of my cancelled check.
由于未收= 21040;商品和对上封信的Þ= 38;复,我请求退还订单= 的汇款,并附上取消= 7719;款单的复印件。
f. This matter is causing us great inconvenience.
Since we have now included the S
这件事引= 36215;我们极大的不便。Þ= 40;为现在我们已经将<= span lang=3DEN-US>s888列在新的目录中= ,我们收到了大量关= 0110;它的查询。我们现ࢷ= 2;面临从我们的目录中&= #23558;它取消,并向客户#= 299;释说它已不再提供。= ;
g. After investigating your complaint, we have
ascertained that an error was made in our housekeeping department.
经过调查= 20320;的投诉,我们已确ê= 50;了我们的房务部门所= 犯的一个错误。
h. We are shipping you a new computer today to rep=
lace
the broken one you received. Thank you for your letter of August 21 pointing
out a problem with your new computer order.
今天我们=
36816;送了一台新电脑给Ë=
20;来替代你收到的那只=
损坏的花瓶。感谢你
i. Regardless of whether you are in a manufacturin=
g or
service industry, you are required by law to operate your business in a man=
ner
which is safe and healthy for your workforce. Our courses will help you pro=
vide
a safe and legally sound working environment for your staff.
不论你是= 22312;制造业或服务业,Ë= 20;必须依法经营你的业= 务,为您的工人提供= 3433;全和健康的工作方ঁ= 5;。我们的课程将帮助&= #24744;为您的员工提供一= 010;安全而合法良好的工= ;作环境。
j. I am looking forward to hearing from you in the
very near future. Thank you for your prompt attention to this matter.
我期待尽= 24555;收到你的回音。谢Ŧ= 74;你们对此事的及时关= 注。
Part VII Sample Letter (信函范=
25991;)
a. Complaint for the wrong packing
尊敬的先=
29983;/小姐:
我们=
21457;现定单051和定单
定单051,我们定=
21333;要求5<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>件一内盒=
65292;2<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>内盒一外=
31665;,你们给装成10=
件一外箱=
32780;没内盒。
定单061,1000套DVD-II给装成
你们给我=
20204;发的货市场需求不ä=
23;,给我们造成物流危=
机。所以我们要求你=
0204;把那些货取回,尽গ=
5;把我们定的货发来。&=
#22240;为我们是你的老顾=
458;,因此我希望你们尽=
;快解决问题。
谢谢!
您诚挚的=
span>(<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>或公司名=
31216;)
b. Adjustment to the complaint
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
亲爱=
;的麦克
提供优质=
30340;顾客服务是我们公Ö=
96;一个重要且优先考虑=
的事,但是我们知道=
6377;时并不能使客户满=
7;。当一个订单被胡乱&=
#25805;作时,<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>对于每一=
20010;人来说都是令人沮È=
07;的事。
对于最近=
30340;可能招致给您带来Ç=
81;便的订单,请接受我=
们最诚挚的歉意。我=
0204;希望您的订单已定ᦁ=
2;以及任何其他问题都&=
#24050;圆满解决。另外,=
545;于您的信息,我们的=
;员工正在进行进一步=
30340;公司培训,以防止Ē=
92;类事故再次发生。如=
果有什么我们可以现=
2312;或是将来能为你做=
0;,请不要再犹豫,立&=
#21363;让我们知道。
谢谢您的=
21512;作和理解。
c. C=
omplaint
for low quality
亲爱的先生:
d.
Adjustment to the complaint
<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'>
f. <= o:p>
<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'>
亲爱的先=
29983;:
我们深感遗憾,
当然,我=
20204;希望这笔交易最后Ŋ=
21;让您满意。既然你已=
经发现了大豆的质量=
9981;符合合同规定的标࠭=
4;,我们希望能立即对&=
#36825;个问题进行澄清。=
240;此,我们派出了代表=
;去调查此事细节。在=
25105;们的代表检查货物È=
43;前,我们不会对此作=
出任何评论。我们将=
5753;你知道到达的日期ᦁ=
2;并希望您能给予您最&=
#20339;的合作。
你可以放=
24515;,这件事将会得到Ë=
51;双方受益的合理解决=
。
此致,
e. C=
omplaint
for bad service
亲爱的先生:
我们=
;吃惊且失望地从你
虽然我们=
35748;为我们提供的需求ð=
50;经足够,更加慷慨的=
是我们愿意承认我们=
0340;观点未必全是有道ச=
2;的。在此同时,我们&=
#36951;憾甚至厌恶,你扬#=
328;要暂停与我们的商务=
;联系,如果我们不满=
36275;你的索赔。既然如Ē=
92;,我们建议通过仲裁=
解决该问题。
我们乐意=
19982;你商讨何地及如何Ê=
10;裁。
此致,
g. C=
omplaint
for overcharge
亲爱的先生:
h. C=
omplaint
for the awful food and service
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;color:blac=
k;
mso-font-kerning:0pt'>
亲爱的先生/女士:
此致,
i. C=
omplaint
for bad living condition
尊敬的先生:
我是约翰=
span>·<=
/span>史密斯,=
20320;的租户之一。我的ķ=
99;期从
上星期,=
25105;已经打电话过去了z=
90;有个服务员答应解决=
此事。我等了好多天=
0063;没有人来处理。我ࡠ=
8;打电话过去,得到的&=
#26159;相同的答案。因此A=
292;我写信做最后的尝试=
;。我希望你们能立即=
37319;取措施,使供暖系ń=
79;正常工作。
谢谢对此=
20107;的费心。
约翰·<=
/span>史密斯
Part VIII Exercises (练习)=
span>
1.
听说某客户在你公司&=
#23450;购的复印机出问题=
290;但你们很抱歉,他们=
;定购的商品只有一年=
30340;保修期,你们无法È=
26;其更换,只能为他们=
修理。(免人功费,=
0294;材料费需要对方支ߢ=
4;)
2.
你发现电信局邮寄给&=
#20320;的话费帐单有问题A=
292;于是你打电话去电信=
;局询问,但是接电话=
30340;人态度极差。写封ü=
37;诉信给电信局的人事=
负责人,说明投诉的=
1407;因和建议。
3.
你所住的酒店的浴室&=
#28431;水,你打电话给前=
488;说明情况,并请人前=
;来修理,但是迟迟没=
26377;人来。你再次打电Ŧ=
05;询问,还是没有及时=
被处理。写封投诉信=
2473;前厅部经理,投诉࠺=
9;台服务员的失职。
4.
你去餐厅用餐,所点&=
#39135;物迟迟未上。你找=
040;服务员请其快速上餐=
;,但却被告知你点的=
33756;今天已经卖完。写ë=
53;投诉信给餐厅经理。=
5.
作为餐厅经理,请根&=
#25454;上述情况,回复该=
237;诉信,给顾客一个合=
;理的解释和补偿。
Unit 6 Letters of Thanks 致谢信
致谢=
449;( Letters of Thanks)是商=
153;信函中经常出现的题=
;材,可以通过它来表=
36798;对对方合作的重视Ø=
44;好感,从而起到巩固=
彼此之间积极友好的=
0851;系的作用。
Part I Occasions That Call for Writing (书写场合)
√ 致谢受到了商界朋友=
;的邀请及得到了对方=
28909;情的款待
√ 感谢他人的帮助、推=
;荐、介绍
√ 致谢客户经常光顾等=
;
√ 致谢客户首次订货或=
;大批订货
√=
span> 致谢迅=
36895;结账
√=
span> 致谢出=
24109;会议
…=
span>
Part II How to Write (如何书写)
√ =
开头:简述表示感谢的原Þ=
40;(如感谢热心的款待=
;、活动的精心组织或=
25512;荐起到了很关键
的作用等=
)
√ 主体:特=
别指出由于对方的帮=
1161;,使自己受益非浅ᦂ=
7;
√ =
结尾:表达希望继续=
;合作、保持联络的愿=
26395;或有机会报答对方į=
40;承诺等,及送上良好=
的祝福。
&= #8230; <= o:p>
Part III Tips on Writing (注意事项<=
span
lang=3DDE style=3D'mso-bidi-font-size:10.5pt;line-height:115%;mso-ansi-lang=
uage:
DE;mso-bidi-font-style:italic'>)
√=
2288;感谢信必须写得及ਲ=
2;&=
#65292;耽误=
6;久才写&=
#65292;效果ߩ=
0;打折扣
√ 感谢信要写得=
9;情、诚恳、简单、合&=
#20046;情理&=
#65292;切忌࣬=
0;张
√ 有时对方的帮ࡄ=
1;可能并非十分周全&=
#65292;彼此=
0;合作并非十分圆满&=
#65292;然而࠲=
6;于礼貌的原因和今后&=
#21452;方合作及工作需要&=
#65292;致谢=
9;仍必不可少。这种情&=
#20917;下写感谢信,应多=
174;积极方面看,正确的=
;肯定对方的帮助及合=
20316;所起的作用,这样Ą=
82;能达到了真诚感谢的=
目的,又能为双方留=
6377;更大的合作空间
&= #8230; <= o:p>
Part IV Use=
ful
Words and Phrases(单词和=
30701;语)
K.&n=
bsp;
Words (=
span>单词)
1 |
ackn=
owledge |
vt.<= o:p> 答谢 |
2 |
appo=
intment |
n. 指定A=
292;委派 |
3 |
appr=
eciate |
vt. 感谢 |
4 |
assi=
stance |
n. 协助 |
5 |
asso=
ciation |
n. 联系 |
6 |
at y=
our
convenience |
在你=
041;便的时候 |
7 |
coll=
eagues |
n. <= o:p> 同事 |
8 |
conf=
idence |
n. 信心 |
9 |
cong=
ratulation |
n. 祝贺 |
10 |
dema=
nding |
adj<= o:p> 苛刻=
340;;具有挑战性的 |
11 |
ease=
|
v. 减轻A=
288;痛苦、负担等) |
12 |
encourage<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'> |
v. 鼓励 |
13 |
enhance |
v. 加强 |
14 |
generously=
|
adv 宽大=
320; |
15 |
grateful |
adj 感激=
340; |
16 |
highlight<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'> |
n. 最精=
425;的部分 |
17 |
hospitality |
n. 热情=
909;客 |
18 |
indebted |
adj.=
蒙恩=
340; |
19 |
indicate |
vt 表明A=
307;指出 |
20 |
inspire |
vt 激发A=
307;使产生灵感 |
21 |
maintain |
v. 保持 |
22 |
oblige |
vt.
感激A=
307;帮…的忙 |
23 |
oppo=
rtunity |
n. 机会 |
24 |
pers=
istent |
adj<= o:p> 坚持=
340; |
25 |
pers=
onally |
adv 亲自 |
26 |
plea=
sure |
n. 快乐A=
307; =
乐意 |
27 |
prom=
otion |
n. 升职 |
28 |
thou=
ghtfulness |
n. 体贴A=
307;考虑周到 |
29 |
tran=
sition |
n. 过渡=
102;期 |
30 |
valu=
e |
n. 价值 |
B.&n=
bsp;
Phrases (常用短语)
1 |
all =
the more |
更加 |
2 |
best=
wishes |
最好=
340;祝愿 |
3 |
firm=
order |
正式#=
746;货;有效订单 |
4 |
firs=
t order |
首宗#=
746;单 |
5 |
I ha=
d long
looked forward to |
本人=
909;切盼望… |
6 |
in a
position to do… |
能够=
570;… |
7 |
larg=
e order |
大批#=
746;单 |
8 |
mutu=
ally
beneficial cooperation |
双方=
114;利的合作 |
9 |
prior
engagement |
先前=
340;约定 |
10 |
prom=
pt
settlement of accounts |
迅速 =
467;账 |
11 |
regu=
lar
business |
定期=
830;务联系 |
Part V Useful Sentences and Paragraphs (常用语=
21477;和段落)
F.&n=
bsp;
Sentences <=
/b>(语句)
I’m indebted to all the staff who have been working so hard=
.
我十࠳=
8;感激一直如此努力的&=
#20840;体员工。
We ack=
nowledge
the continued support from the embassy.
我们শ=
3;谢大使馆长期以来的&=
#25903;持。
I am grateful to y=
ou for
helping me.
感谢你的=
24110;忙。
I
am greatly indebted to you for the trouble you have gone.
你为ৎ=
5;的事不辞辛劳,我感&=
#35874;不尽。
It is =
generous
of you to take so much interest in my work.
承蒙߰=
0;对我的工作如此操心&=
#12290; &=
nbsp;
I real=
ize that
the task took a lot of your precious time.
我知=
7;你为这事花了大量宝&=
#36149;的时间。
Believ=
e me, I
am truly grateful for your good understanding.
对你ߤ=
4;的理解,我确实真诚&=
#22320;表示感谢。
Thank =
you for
your generous spirit of cooperation.
感谢߰=
0;的慷慨合作精神。
I enjoyed the shor=
t stay
at your home which is both delightful and memorable.
在你家的=
30701;暂停留是愉快而令É=
54;难忘的。
This is to thank y=
ou again
for you wonderful hospitality.
再一次感=
35874;你的盛情款待。
B. Paragraphs (=
段落)
a. I received your=
letter
of 30th March this morning, returning the draft of the catalogue=
we
propose to send to our customers, and wish to say at once how grateful I am=
for
all the trouble you have taken to examine the draft and comment on it in su=
ch
detail. Your suggestions will prove most helpful.
今天早上=
25910;到你
b. I have just ret=
urned to
结束了美=
22269;之行,我刚回到中Þ=
69;,因此刚有时间坐下=
来给您写信致谢,感=
5874;您在我及我的朋友=
7;留纽约的那一周所给&=
#20104;的热情接待与帮助=
290;
c. Thank you for y=
our
order for furniture and the check that accompanied it. Welcome to our
ever-growing list of satisfied customers. The furniture is being shipped
today—by special instruction from me.
感谢您寄=
26469;的采购家具的订单Ç=
82;随函所附的付款支票=
,更欢迎您加入我们=
9981;断成长壮大的客户༅=
3;容。我已经特别指示&=
#21516;事在今天就为您将=
478;具装运上船。
d. At any rate, I =
want to
thank you for your help. The job looks very challenging, but because of the
thorough training, I received at USC, together with your own informal coach=
ing,
I’m confident I can handle it.
无论如何=
65292;我都要好好地感谢÷=
44;的帮忙。这份工作看=
来相当有挑战性。不=
6807;由于USC的完备教=
32946;训练与您的个人指ë=
48;,我有信心能够胜任=
。
e. Your assistance=
on my
recent trip was much appreciated. Without your advice and guidance I
couldn’t possibly have achieved as much as I was able to in so short a
period of time.
非常感谢=
20320;在我最近旅途上所ń=
73;予的帮助。如果没有=
你的建议与指导,我=
3601;不可能在如此短的ਲ=
2;间内获得如此大的收&=
#33719;。
f. Following my re=
cent
business travel to your country I now feel we have cemented the foundation =
of
both a valued friendship and mutual rewarding business partnership. I look
forward to entertaining you when you visit us later this year.
自从到贵=
22269;出差归来,我感受Ò=
40;我们已经建立了珍贵=
的友谊和互利的伙伴=
0851;系。我期待着在今ॲ=
0;稍后时间你来访时能&=
#22909;好款待你。
Part VI Sample Letter (信函=
3539;文)
a. Expressing Thanks for Generous Hospitality
Dear Bernie:
Lisa and I are still talking ab=
out
the great afternoon and evening you gave us in
Although you probably take
The
buying trip was very successful, and my boss was immensely pleased with my
selections. Never again will believe the old adage , “You can’t=
mix
business with pleasure.” You provided the pleasure—and,
incidentally some of the business. Thank you!
Sincerely,
=
&nb=
sp; =
&nb=
sp;
亲爱的伯=
23612;,
丽莎和我=
21040;现在都还在谈论纽ń=
22;之行你带给我们的美=
好的回忆。那个下午=
9982;夜晚真是令人难以ক=
6;怀。
也许你对=
32445;约已经了如指掌了ʌ=
92;可是对我们来说这一=
切所见所为都是新奇=
0340;冒险:曼哈顿的环ू=
7;旅行、四季饭店的晚&=
#39184;、百老汇我们最喜=
426;的音乐剧“=
span>预言”=
span>,最后还=
26377;林蒂餐厅有名的乳Ŵ=
26;蛋糕。
这次采购=
20063;相当成功,老板对û=
05;挑选的服装非常满意=
。我再也不会相信“=
span>公事与乐=
36259;不能混为一谈”=
span>这句谚语=
20102;。因为你不但提供É=
02;乐趣,碰巧也帮助我=
完成了一部分公事。=
5874;谢你!
=
&nb=
sp; =
诚挚=
;问候
b.
Thanking a Customer for a Referral=
Dear Paul:
Yesterday I received a large=
order
from Binghamton Auto Supply and was told by the owner, Janet Rosenberg, that
you were responsible for my getting the business.
I was mighty pleased to have=
the
new business, Paul, but even more pleased that you thought well enough of m=
e to
recommend my company to Janet Rosenberg. That’s the highest
recommendation I can imagine, and I’m grateful for it. Thank you!
=
&nb=
sp; =
&nb=
sp;
Cordially,
亲爱的保=
32599;:
我昨天从=
23453;罕顿汽车零件供应È=
13;心那儿接到一大笔订=
单。他们的老板珍娜·<=
/span>罗森伯格=
21578;诉我,都是因为你į=
40;推荐,我们才能做成=
这笔生意。
我很高兴=
33021;有一位新客户,但ą=
59;让我更高兴的是你这=
样的肯定我们,愿意=
5226;我的公司推荐给珍ं=
8;·<=
/span>罗森伯格=
12290;这是我所能想象到į=
40;最高荣誉了,我对你=
真的是无限感激。谢=
5874;你!
=
&nb=
sp; =
殷切=
;问候
c. Expressing Appreciation for Past Support
Dear Mr. Vargas:
On March 16 Warbucks, =
Inc.
will celebrate its third anniversary. It’s a wonderful occasion for u=
s,
and we’re not so quietly strutting a bit about the process we’ve
made.
Yet we’re fully =
aware
that our accomplishments are not simply attributable to “genius”
leadership or hard-working employees. We grew and prospered only because we
found some great friends like you who gave us loyal support along the way. =
So this is a tha=
nk-you
note—for buying and pushing our products, putting up with occasional
errors due to “growing pains’’, and just helping to put
Warbucks on the map. The future looks bright, and we want to acknowledge yo=
ur
contribution to this rosy outlook. As we say in
=
&nb=
sp; =
Very sincerely yours,
亲爱的瓦=
22025;士先生:
渥巴可斯=
20225;业即将在
=
&nb=
sp; =
&nb=
sp;
诚心=
;拜侯
d. Thanks for a first order
Dear Sirs,
You
will already have received formal acknowledgement of your order of 24t=
h
August, but as this is your first order with us, I fell I must to tell you =
how
pleased we were to receive it and to thank you for the opportunity you have
given us to supply the goods you need.
I
hope our handling of this order will lead to further business between us an=
d to
a happy and lasting association. We shall certainly do our best to make it =
so.
=
&nb=
sp; =
Yours faithfully,
敬启者:=
span>
贵公司将=
20250;收到于
希望这宗=
35746;单的处理能使我们ć=
77;更多的生意往来,并=
借此建立一个长久及=
4841;快的关系。 我们会尽=
20840;力获得您的认可。
=
&nb=
sp; =
真诚=
;的
e. Thanks for prompt settlement of accounts
Dear
Mr. Williamsons,
I
must write to you to say how much we appreciate the promptness with which y=
ou
settled your accounts with us during the past year, especially as a number =
of
them have been for very large sums. It has been of great help to us at a ti=
me
when we ourselves have been faced with heavy commitments connected with the
expansion of our business. We hope you will continue to give us the opportu=
nity
to serve you.
=
&nb=
sp; =
Sincerely yours,
尊敬的威廉姆森=
先生:
本公司非=
24120;感谢阁下去年一直ų=
17;很迅速的结算帐款,=
特别是其中不少账款=
4040;大。在本公司因公ࡥ=
6;扩展业务而需面对大&=
#25209;有待清缴的承约之&=
469;,这一点对我们有很=
;大的帮助。希望能继=
32493;赐予本公司为阁下ć=
81;务的机会。
=
&nb=
sp; =
真诚=
;的
f. Thanks for attending the meeting
Dear Mr. Yi,
Thank you for attending our
meeting last Friday and for sharing your suggestions and experience with us=
. As
beginners in telecommunication business, our group found your suggestions a=
nd
recommendations extremely helpful.
We hope we can return the fa=
vor
some time in the future. Just give us a call when we can assist in any way.=
=
&nb=
sp; =
Yours sincerely,
尊敬的
感谢您出席我们上=
26143;期五的会议,并与û=
05;们分享您的建议和经=
历。我集团刚刚在电=
5759;行业起步,您的意ෆ=
5;及建议使我们受益匪&=
#27973;。
我们希望将来有机=
20250;回报您的好意。如Ƃ=
56;帮忙,请与我们联系=
。
=
&nb=
sp; =
真诚=
;的
Part VII Exercises (练习)
1<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.任职采=
36141;副理的罗素·<=
/span>布其南
2<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.金陵大=
23398;吴明芳感谢从美国Þ=
38;来后,马上给美国纽=
约旅行社国际部的霍=
3572;(Howell)
Unit 7 Business Report 商务报告
商务报告=
26159;商贸公司、企业为É=
32;流信息而使用的一种=
文书形式,它以书面=
4418;式给阅读者提供有ࠥ=
1;信息和数据,以供参&=
#32771;。商务报告的应用=
191;泛,内容包罗万象,=
;主要包括投资(Investmen=
t)、财务=
span>(Finance)=
、生产
Part I Occasions That Call for Writing (书写场合)
按照不同=
30340;书写目的,商务报×=
78;可以被分为不同的类=
型,其中常见的为:
√=
span> 旅行报=
21578;(Trip Rep=
ort) 对公务=
22806;出时的活动及完成Ð=
44;务情况的报告。
√=
span> 建议性=
25253;告(Recommen=
dation
Report) 报=
;告人认为某种行为会=
32473;报告接受人带来经ė=
82;
上、=
31934;神上、管理上、效ħ=
75;上的改善而建议和说=
服对方采取该行为的=
0070;面材料。
√=
span> 调查报=
21578;(Investig=
ation
Report) 受=
;其他单位或个人委托=
25110;本单位指示对某一÷=
73;况进行 =
=
2288;
调查=
21518;写出的尽量反映事ê=
54;的报告。 <=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
√=
span> 可行性=
25253;告(Feasibil=
ity
Report) 对=
;决策过程中的多种可=
36873;方案进行全面、深Ð=
37;的研究和 <=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
评估=
65292;找出每种方案的优Ġ=
57;和缺点,为决策者提=
供建议。
…
Part II How to Write (如何书写)
商务=
;报告的分类方法多种=
22810;样,目前最流行的Ò=
10;分标准是根据其正式=
程度将商务报告划分=
0026;非正式报告(Informal=
Report)和正式报=
21578;(Formal R=
eport)。
按照不同=
30340;格式,非正式商Ó=
53;报告可以分为便函=
307;报告(Memo Rep=
ort)、书信体=
25253;告(Letter R=
eport)。
便函体报=
21578;主要在公司内部使ī=
92;,它的常见行文格式=
分为如下五个部分:
√=
span> 收阅人=
30340;姓名 (Reader&=
#8217;s
Address)
√=
span> 撰写人=
30340;姓名 (Writer&=
#8217;s
Name)
√=
span> 日期
√=
span> 主题句=
span>/<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>语 (Subject Line or Titl=
e)
√=
span> 正文
书信体报告一般是写&=
#32473;公司以外的人或机=
500;。与便函题报告相比=
;,书信体报告比较正=
24335;些,这主要是因为È=
70;信体格式要比便函体=
格式正式。它的常见=
4892;文格式如下八个部࠳=
8;:
√=
span> 发信人=
22320;址 (Writer&=
#8217;s
Address)
√=
span> 日期
√=
span> 信内
√=
span> 称呼
√=
span> 主题句=
span> (Subject=
Line)
√=
span> 正文
√=
span> 结束语=
span> (Complim=
entary
Close)
√=
span> 签名
…
正式商务报告一般篇幅=
36739;长(5<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>页以上)=
65292;牵涉的问题复杂、Č=
40;手,包含的信息量很=
大,流动的方向包括=
0869;向型(即在公司内=
6;流通)和外向型(即&=
#27969;通到公司外部的机=
500;或个人手中)。正式=
;商务报告主要在以下=
20960;个领域有较广泛的Ë=
51;用: =
(1)科研人=
21592;汇报重大科研成果ʍ=
07;(2<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>)咨询公=
21496;向客户提交的项目ť=
80;估和发展规划;(<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>3<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>)公司的=
20998;析人员预测本公司į=
40;业务前景及表现;(=
4<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>)公司员=
24037;报告其他棘手问题z=
90;
正式商务报告的一个&=
#26174;著特点就是它是采=
992;一种非常正规的文件=
;体格式,由以下几部=
20998;组成:
1)
标题衬页 (Title F=
ly)
Promotion a Brand
2)
标题页 (Title P=
age)
Promotion a Brand Prepared
for Lorry Smith Marketing
Manager Prepared
by Susan Jones The
Assistant Marketing Manager Date: September 10, 200_
&=
nbsp; &nbs=
p; &=
nbsp; &nbs=
p;
3) 附函
(Letter of Transmittal) 附函=
9;写给报告阅读者的一&=
#23553;信, 通常༙=
6;简要介绍一下这篇报&=
#21578;的写作过程,以及&=
416;述对此项目的个人看=
;法。
Dear Mr. =
Smith,
The report is presented with our team’s three-month
survey on the feasibility of the promotion of a new brand. I hope it may be=
of
some help for our marketing plan-setting.
I personally think the promotion is likely to be a sound =
one
and worth trying. I also hope some budget could be put on it next year.
Looking forward to your further advice and instruction.
=
&nb=
sp; =
Yours truly
=
&nb=
sp; =
Susan Jone=
s
4)
摘要 (Executi=
ve
Summary) 内容摘要=
26159;对报告内容的概括ö=
15;描述,应忠实于原文=
,清晰明了,字数控=
1046;在报告本身字数的5-10%左右为宜=
12290;
Executive=
Summary
of the Report:
Introduct=
ion:
For succe=
ssful
globalization of our broad of brands, a survey has been made. It is done in=
the
three lights:
1.
our logo concept;
2.
the product itself;
3.
the response of customers in Asia, Europe and
Findings:=
1. the ex=
isting
logo is very popular among people above 30 but not so appealing to under 20,
who are our potential customers in no more than 5 years.
2. The de=
sign of
our product should be more with high-tech looks.
Conclusio=
n:
Though our
present logo and products are suitable for globalization as they stand, we
propse that a new brand can be marketed to be adapted for younger customers=
.
5)
目录 (Table of
Contents)
Table of Contents
Introduct=
ion
·········&mi=
ddot;········&middo=
t;·········&=
middot;········&mid=
dot;·········=
;·········&m=
iddot;·· 1
Illustrat=
ion
········&mid=
dot;·········=
;·········&m=
iddot;········&midd=
ot;·········=
·········&mi=
ddot;···
12
Discussio=
n
········&mid=
dot;·········=
;·········&m=
iddot;········&midd=
ot;·········=
·········&mi=
ddot;···
23
Conclusio=
n
········&mid=
dot;·········=
;·········&m=
iddot;········&midd=
ot;·········=
·········&mi=
ddot;···
42
Appendix<=
span
style=3D'mso-spacerun:yes'> =
&nb=
sp; =
&nb=
sp; =
Charts of=
the
Progress
·········&mi=
ddot;········&middo=
t;·········&=
middot;········&mid=
dot;·········=
;····
43
Memos abo=
ut the
Progress
·········&mi=
ddot;········&middo=
t;·········&=
middot;········&mid=
dot;·········=
; 51
6)
正文 (Body)
7)
附录 (Appendi=
x) 附属于正=
25991;,对正文起补充说ą=
26;作用的信息材料,可=
以是问卷、表格、图=
4418;等形式。
8)
参考文献 (Bibliog=
raphy)
…
Part III Tips on Writing (注=
;意事项)
无论哪种=
25253;告,在写作过程中ų=
17;应注意及遵循以下几=
个基本原则:
√ 明确报告的接收对&=
#35937;,分析他们的需求=
290;不同的接收者需要的=
;信息不同,在写作时=
35201;选择接受者需要的Ð=
69;容
√ 注意客观性和真实&=
#24615;。要如实报告研究#=
843;查及其他商业活动的=
;过程和结果。阐述事=
23454;本身,少花笔墨在Ç=
81;相关的细节上。
√ 文章结构安排合理&=
#65292;逻辑性强。报告分=
960;大主要部分,分几个=
;小节,大标题和小标=
39064;各是什么。标题的Ë=
51;用要清晰醒目。
√=
span> 语言要=
31616;洁明了,直截了当z=
90;
√=
span> 如有必=
35201;可采用图表方式如ƈ=
92;图、曲线图来表述调=
查结果。
…
Part IV Useful Words and Phrases(单词和短语)
L.&n=
bsp;
Words (=
单词)
1 |
abstrac=
t/synopsis &nbs=
p; &=
nbsp;
|
n. 概要 |
2 |
acciden=
t &nbs=
p; &=
nbsp;
|
n. 事故 |
3 |
alphabe=
tical |
adj. 按字母顺=
序的 |
4 |
analyze=
|
vt. 分析 |
5 |
appendi=
x &nbs=
p; &=
nbsp;
&nbs=
p; &=
nbsp; &nbs=
p; &=
nbsp;
|
n. 附录 |
6 |
arbitra=
tion |
n. 仲裁 |
7 |
arrange=
ment |
n. <= o:p> 安排 |
8 |
audit=
span> |
n. 审计 |
9 |
authori=
ty |
n. 授权 |
10 |
bibliog=
raphy &nbs=
p;
&nbs=
p; &nbs=
p; &=
nbsp;
|
n. 参考书目=
|
11 |
conclus=
ion |
n. 结论 |
12 |
consequence <=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'> |
n. 后果 |
13 |
consistency <=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'> |
n. 连贯性 |
14 |
ending |
n. 结尾 |
15 |
evaluat=
e &nbs=
p; &=
nbsp; &nbs=
p; &=
nbsp; &nbs=
p; &=
nbsp;
|
v. 评估 |
16 |
finance |
n. 财务 |
17 |
findings |
n. 调查结果=
|
18 |
format |
n. 格式 |
19 |
heading |
n. 标题 |
20 |
personn=
el &nbs=
p; &=
nbsp;
|
n. 人事 |
21 |
introduction<=
span
lang=3DEN-US style=3D'font-size:12.0pt;line-height:115%'> |
n. 导言 |
22 |
recommendation |
n. 建议 |
23 |
signatu=
re |
n. 签名 |
24 |
standar=
dized |
adj. 标准的,=
定型的 |
25 |
summary=
|
n. 总结 |
26 |
text |
n. 主体 |
27 |
topic=
span> |
n. 主题 |
C.&n=
bsp;
Phrases (常用短语)
annual re=
port 年度报告=
span>
body part=
正文部分=
span>
feasibili=
ty
report 可行性报=
21578;
incident =
report 事故报告=
span> =
&nb=
sp;
investiga=
tion
report 调查=
;报告 =
letter of
authorization授权=
;书
letter re=
port 书信体报=
21578;
list of
illustration 插图=
;目录
market an=
alysis 市场分析=
span>
memo repo=
rt 便函体报=
21578;
periodica=
l report
定期报=
1578;
prelimina=
ry part 前页部分=
span>
Profits &=
amp;
Losses 损益=
;
progress =
report 进度报告=
span>
project p=
lan 项目计划=
span>
proposal =
report 建议报告=
span>
short doc=
uments
report 简短=
;文件体报告
table of =
contents
目录
title fly=
title
page 标题页=
6631;题衬页
trip repo=
rt 公差报告=
span>
Part V Useful Sentences and Paragraphs (常用语=
21477;和段落)
G.&n=
bsp;
Sentences=
(语句)
a. Here is the rep=
ort
about the work done by the Marketing Department for May 2002.
这是我们营销部对=
span>2002年5月份的工=
20316;情况所做的报告。
b. The objective of this report is to summarize the
achievements we’ve made as well as the setbacks we’ve experienc=
ed
in the past year.
本报告的目的是要=
24635;结一下我们在去年û=
52;取得的成就和遇到的=
挫折。
c. The above figures suggest that our staff members
have made great efforts to meet the challenge.
以上数据表明,我=
20204;员工尽了最大努力Ű=
14;接挑战。
d. It is my purpose of the visit to find out about=
the
conditions of the premises and the possible measures to be taken to improve
business.
此次访问的目的是=
20026;了了解这些商业网Ġ=
57;的运作状况,从而找=
出改进的方法。
f. It is clear that are very keen to do business w=
ith
us and they will be important customers in the future, I therefore suggest =
we
offer them our best terms.
显然他们=
24456;想跟我们做生意,ñ=
82;且将成为我们重要客=
户,因此,我建议给=
0182;们提供最优惠的条ߥ=
4;。
g. The report examines the supply and demand of the
target market and recommend some market developing approaches.
这份报告=
30740;究了目标市场的供Ƃ=
56;状况,提出了一些开=
发目标市场的策略。
h. The majority of respondents (80%) though that t=
he
system helped in meeting their personal needs, and the majority (60%) wanted
the scheme to be formally introduced.
大多数人=
30340;反馈(<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>占80%)认为该方=
26696;满足了个人需求,ä=
10;数人(<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>占60%)希望该方=
26696;能正式实施。
i. I’ve chosen the second among the ten
alternatives simply because it is more workable.
我在10=
个可选方=
26696;中选择了第二个,Þ=
40;为它的可行性比其他=
大。
j. The first program =
has
obvious advantage over the others.
第一个方=
26696;比其他几个有明显į=
40;优势。
B. Paragraphs (段落)
a. If we attend the NEWTECH Exhibition, we probably
will double our turnover in the
如果我们=
21442;加今年举办的新科ü=
16;成果展览会,我们有=
可能使我们在远东地=
1306;的销售额增加一倍ᦁ=
2;并且还物色到新客户&=
#12289;拥有新订单。如果=
105;们用这笔开支去促进=
;伦敦的销售,那将使=
25105;们坐失良机。
b. I would therefore like to make two suggestions,
which should be considered with a view to making our presence more effectiv=
e at
future exhibitions. First, the stand should be larger so as to make a great=
er
impact and to keep up with our competitors. Second, the staffing should alw=
ays
include at least on one of our technical experts, preferably a senior one, =
so
that we can give on-the-spot advice to our potential customers.
鉴于此,=
25105;想提出两点建议,Ŧ=
80;希望能使得将来的参=
展获得更大的收益。=
9318;先,扩大摊位,进=
0;扩大影响力,对对手&=
#24418;成竞争力。第二, 参展工作=
21592;工应该至少包括一×=
17;专业技术专家,而且=
最好是资历高的专家=
5292;以便现场回答顾客=
0;咨询。
c. I am proud to present you with the Arizona
Executive Office 2004 Annual Report. This report illustrates the scope and
depth of the work of this office, and its talented staff. It is impossible =
to
read this report without coming away with an enormous respect for the bright
and committed staff that serves
我很荣幸=
33021;为你们做2004年度Arizona=
span>州行政办=
20844;室的年终报告。此Ê=
21;报告阐述行政办公室=
工作的范围和深度,=
4182;提到有才能的员工Ӎ=
0;如果没有无数聪慧、&=
#24544;诚的员工在Arizona=
span>州律师事=
21153;行政办公室工作,û=
05;们将无法读到此份报=
告。
d. Sales Volumes in the European Region grew at tw=
ice
the advantage rate the company had as a whole, while trading profit was 30%=
up
over a previous year. Excellent results were achieved in
欧洲地区=
38144;售额比公司整体平ß=
43;的增长额高出两倍,=
与去年相比提高了30%的销售利=
28070;。德国的成绩最为Ñ=
86;色,意大利也表现优=
秀。在英国,营业额=
0063;有很大的增长。然=
0;,亚洲因进口价格的&=
#25552;升,利润有所下降=
290;在俄罗斯办事处的成=
;立让我们已初步进入=
36825;个未发掘的市场。
Part VI Sample Letter (信函=
3539;文)
a. Trip Report
=
&nb=
sp; =
&nb=
sp;
……
To: Jack =
Pittman,
Vice-President
From: Bil=
l Davis,
Purchasing Manager
Date: Jun=
e 13,
1999
Subject: =
Visit to
Discuss Purchase of Neodymium Oxide from Yong Kang,
Introduction
I visited
Agreement Reached
The purpose of this visit was to find out whether it woul=
d be
possible for Yong Kang to provide neodymium oxide to us at a fixed price fo=
r a
certain period. After several discussions, Yong Kang agreed to sell us
neodymium oxide at a fixed price of US $ ____per Kilogram, C & F U. S. =
East
Coast for a three-year period commencing in 1999 and including the following
minimum quantities in metric tons:
1999 30
2000 40
2001 60
Yong Kang representati=
ves
stated that the three-year price may change depending on the allocation of
foreign exchange for the Special Account.
Concern Expressed
During the discussions=
Yong
Kang representatives expressed concern over the following proposed contract
points:
-=
Internati=
onal
arbitration
-=
Official =
language
-=
Terms of
equipment purchase
-=
Amount of=
royalty
payment
These points call for further understanding and discussion
and agreements will be made for another meeting.
Conclusion
The visit was successf=
ul. The
meetings and discussions with Yong Kang representatives led to a mutual
agreement on several important issues and helped to identify other areas wh=
ich
require further understanding and discussion. I will draft a copy of the
meeting summary, fax it to Yong Kang and ask them to make changes and then =
send
us a copy by return fax.
收阅人:=
21103;总经理Jack Pitt=
man
撰写人:=
37319;购部经理Bill Davi=
s
日期:
主题:
引言
达成的协=
35758;
此次出差=
30340;目的在于弄清永康Ð=
44;司是否能够以固定的=
价格为我们提供一段=
6102;间的氧化钕。经过࠰=
0;次协商,永康公司同&=
#24847;从1999年起以每=
20844;斤____美元的美=
22269;东海岸货价加运价į=
40;价格卖给我们三年的=
氧化钕,每年至少提=
0379;:
2002 30吨
2003 40吨
2001 60吨
永康公司=
30340;代表说,价格将随ĥ=
05;别账户的外汇分配上=
下浮动。
关心的问=
39064;
洽谈期间=
27704;康公司的代表就合×=
16;中提出的下列问题表=
示了关心:
—=
8212;国际仲裁=
span>
—=
8212;官方语言=
span>
—=
8212;设备购买=
26465;款
——<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>专利税支=
20184;树目
这些问题=
36824;需要进一步的理解Ø=
44;协商,我们准备再次=
举行会议。
结论
此次走访=
33719;得了成功,与永康Ð=
44;司的会谈与磋商就几=
个重要问题达成一致=
4847;见。只要加强理解ӌ=
9;不断协商,我们就能&=
#21462;得更多的共识。我=
934;备起草一份会谈总结=
;,将其以传真发给永=
24247;公司,请他们做出Ì=
62;改后再用传真发回。=
b. Recommendation Report
To: George
Miller, General Director
From: Jef=
fery
Kahn, Sales Director
Date: Apr=
il 15,
200_
Subject: =
Drop on
the First Quarterly Sales
Introduct=
ion
The sales of the first quarter this year dropped 24% than=
the
same period last year. Last year, the first quarterly sales reaches $
Sales Fig=
ures
Our most important markets are in the North, West and Cen=
tral
regions. The sales in these regions make up two thirds of our whole sales. =
This
is their first quarter sales:
Region =
Goal Sales =
Actual
Sales
The North =
The West =
The Central =
Causes of=
Drop
We attribute the drops to:
a)&n=
bsp;
the global warming weather. This can be taken into accoun=
t on
the matter drop on sales. Our major products in the above regions are
water-heating units and they used to sell well in the first quarter as the
weather there was coldest in January.
b)&n=
bsp;
the pressing market competition. As the heating products
market has got full with so many competitors’ products it was very to=
ugh
to maintain sales at the level of last year. Take the West region for examp=
le,
there are at least seven other major brands of water heating systems.
Conclusio=
n
The market is slow but competition is pressing. Even our
sales dropped there is still evidence showing that our products still have a
good share as we have had many established clients and distributors. If we
could provide strong support and better after sales service we might survive
the overstressing market competition.
But it seems the global weather has the warming trend and=
we
should shift our products to more types to adjust to the trend.
Recommend=
ation
a)&n=
bsp;
A comprehensive promotion campaign is needed
b)&n=
bsp;
Seminars should be held for our established distributors =
and
clients so they can be informed of our latest development in the products, =
and
that will result in better sales.
c)&n=
bsp;
After-sales team should be strengthened with more favorab=
le
measures and skilled-in-communication staff.
d)&n=
bsp;
New range of products should be developed.
收件人:=
span>George Mi=
ller, 总经理
送件人:=
span>Jeffery K=
ahn,销售经=
29702;
日期:
主题:关=
20110;第一季度销售量下ě=
69;问题
引言
. 与去年同期相比,=
26412;年度第一季度的销Ú=
06;下跌了百分之二十四=
。去年第一季度的销=
1806;为1,200万, 今年的则=
21482;有970万。几乎=
25152;有的销售人员都感Ö=
63;到市场的疲软带来的=
打击。
销售数据=
span>
我们主要=
30340;主要市场在北部,ş=
99;部和中部。这三个地=
区的销售占我们总销=
1806;的三分之二。第一ण=
5;度该三地区的销售如&=
#19979;:
地区 =
&nb=
sp;
销售=
;目标 =
实际=
;销售
北部 =
&nb=
sp;
西部 =
&nb=
sp;
中部 =
&nb=
sp;
下滑原因=
20998;析
我们认为=
21407;因主要为:
1) 全球性气=
20505;变暖
这点应被=
32771;虑为下滑原因。我Ê=
04;在上述三地区的主要=
产品为热水系统。往=
4180;在上述地区的销售ࢷ=
2;第一季度总是看好,&=
#23601;是由于1<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>月份正是=
19978;述地区最冷的时期z=
90;
2)市场竞=
20105;激烈
由于热水=
22120;市场同类产品竞争Ğ=
08;烈,销售要与去年保=
持同一水平有一定困=
8590;。仅以西部为例,ࡧ=
6;类的其他厂家产品就&=
#26377;七种。
结论
市场疲软但竞争仍=
28982;激烈。尽管我们的Ž=
44;售下滑,但由于我们=
已有了一些稳定的客=
5143;和分校上,所以仍ࡖ=
4;有相当大的市场份额&=
#12290;如果我们能提供更=
909;的支持和售后服务,=
;我们还是可以在激烈=
30340;竞争中胜出。
另一方面=
65292;由于全球性气候趋É=
10;变暖,我们也应及时=
调整产品方向。
建议
1) 全面开展=
20419;销活动。
2) 为老客户=
21644;分销商举办研讨会ʌ=
92;从而使他们了解我们=
产品的新发展,这将=
6377;利于提高销售。
3) 对售后服=
21153;部门要增加更优惠į=
40;措施和更多山与沟通=
的人员。
4) 开发更多=
26032;产品。
c.Investigation Report
To: Mike =
Johnson,
Sales Manager
From: Sar=
ah Lee
Date: Oct=
ober 9,
2006
Subject: =
Sales
Performance of the
Following=
Your
instruction, we examined the cause of the decline in sales of Shanghai Bran=
ch.
We visited the office and most of their major customers there. This is my
finding.
Finding
1.&n=
bsp;
Some of the major customers in
2.&n=
bsp;
Other customers are planning to move to new
3.&n=
bsp;
The Shanghai Office has not kept an up-to-date mailing li=
st
for sending circulars to existing customers who have moved, or potential
customers moving in.
4.&n=
bsp;
The customers I visited were interested in more advanced
air-conditioning systems instead of the traditional model we supply them wi=
th
at present.
Conclusio=
n
1.&n=
bsp;
A more favorable after-sales mix is needed to keep our
customers there.
2.&n=
bsp;
An up-to-date circulars list should be made.
3.&n=
bsp;
The supply needs adjustment as to replace the present a p=
art
of model with new ones.
Recommend=
ation
1.&n=
bsp;
A traveling sales representative is positioned in
2.&n=
bsp;
Shanghai Branch needs technical support in dealing with
information or data sorting
3.&n= bsp; Replacement should be made in supply with latest models.<= o:p>
收件人:=
span>Mike John=
son, 销售经理=
span>
送件人:=
span>Sarah Lee=
日期:
主题:上=
28023;分部的销售问题
引言
根据您的=
25351;示,我们对上海分Ų=
96;销售下落的原因作了=
详细调查。我们走访=
0102;分部的营业机构和=
6;分的大客户。以下是&=
#25105;们的调查结果。
调查结果=
span>
1. 部分上海=
22320;区的老客户或已关ſ=
81;或已迁往外地
2. 仍有客户=
27491;在考虑迁往新苏州û=
10;无锡,因为那些地区=
的商业兴旺,他们还=
1487;享受当地政府的一ߜ=
3;优惠政策。
3. 上海分部=
27809;有最新的邮寄地址ń=
26;录,因而无法向仍有=
业务往来的客户和可=
3021;成为我们客户的新=
1;入者邮寄广告。
4. 我采访过=
30340;客户对我们旧式空Ŧ=
43;设备不感兴趣,他们=
感兴趣的是新式空调=
5774;备。
结论
1. 应出台一=
22871;对当地客户更有利į=
40;售后措施。
2. 应尽快制=
23450;最新的邮寄地址纪ô=
05;。
3. 应马上用=
26368;新的款式供应客户z=
90;
建议
1. 在上海分=
37096;设立流动促销人员Ç=
68;名,其职责位与现有=
的所有客户包括已迁=
0986;的客户保持联络,ࢰ=
0;为后者也极可能仍愿&=
#29992;我们的产品。
2. 应向上海=
20998;部增加技术支持,É=
74;而使其能很有效地进=
行资料信息的整理。
3. 马上用最=
26032;的款式供应客户。
d. Investigation Report
Computing Supply
May 1, 20=
01
Mr. Georg=
e Land
Land Busi=
ness
Consultants
98
Dear Mr. =
Land:
In respon=
ds to
your request, we have listed our observations and recommendations on the
inventory level of computer products which you maintain.
Inadequate Inventory of Essential Software
Your curr=
ent
inventory levels of such basic software programs as Word Star, Wordperfect,
Lotus 1,2,3, and other standard products should be raised by 40 percent. At
your present pace of retail sales, you will find yourself out of stock on m=
any
of these items during the expected summer peak in computer sales. Reorder t=
ime
is now 15 to 20 days—too long to suit your potential customers, who m=
ay
choose to buy elsewhere.
Inadequate Inventory of Laptop Computers
In your r=
egion,
laptop computer for both personal and business use are increasing in sales =
more
than 30 percent each month. At the same time, laptop manufactures are
experiencing difficulty filling mounting backorders. We recommend that you
increase inventory of laptop computers by 69 units to last through the
summer.
Adequate Inventory of Printers
You now h=
ave on
hand a good retail stock level of both dot-matrix and letter-quality printe=
rs.
You may, however, wish to stock 10 more units of Okida laser printer.
I have en=
closed a
partially completed order form for your review and signature. Again, thank =
you
for the confidence you’ve shown in Computing Supply. We look forward =
to
providing you with the best advice, the best products and the best prices. =
Sincerely=
,
Nancy Gre=
ene
Sales Man=
ager
计算机支=
25345;公司
凡德里克=
22823;道328号
弗吉尼亚=
24030;凡德里科博格市 22401
乔治.<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>兰德先生=
span>
兰德商业=
21672;询公司
第16大道98=
号
乔治亚洲=
26757;肯市 31220
亲爱的兰=
24503;先生:
根据您的=
35201;求, 我们已就=
24744;提到的关于计算机É=
35;品库存问题作了详细=
的调查研究,并提出=
0102;建议。
必备软件的不合理库&=
#23384;
您现在的一些基础软&=
#20214;如Word Star=
, Wordperfect,
Lotus 1,2,3及其=
;他标准软件的库存应=
35813;增加40%。按照您=
29616;在的零售速度,在Õ=
63;将到来的夏季计算机=
销售旺季您会发现您=
0340;产品库存不足。续单的ߌ=
8;般需要耗时15=
到20天,这么=
38271;的时间会使您的潜ß=
12;客户另寻它家购买产=
品。
笔记本电脑的不合理&=
#24211;存
在您所处的地区,无&=
#35770;个人还是商业用笔#=
760;本电脑的销售速度都=
;是以每月30%的速度增=
38271;。 然而同时=
65292;计算机的生产却很Ɓ=
90;满足不断攀升的订单=
。我们建议您再增加69=
台笔记本=
30340;库存以满足这个夏é=
95;的销售需要。
打印机的合理库存=
b>
您现在的点阵式打印&=
#26426;和信函质量打印机=
340;零售库存非常合理。=
;当然您还可以再储备=
span>10=
台Okida镭射打印=
26426;。
我已经附上了一部分&=
#24050;填好的订单供您查&=
405;及签署。再一次感谢=
;您对计算机支持ࠤ=
4;司的支持。我们=
9;望能给您提供最好的&=
#24314;议,最好的产品和=
368;优惠的价格。
真诚地朋=
21451;,
南茜 格林
销售经理=
span>
e. Feasibility Report
To: The E=
xecutive
Council
From: All=
en
Taylor, Director of Operation
Date: Mar=
ch 12,
2006
Subject: =
On the
Re-invest of This Year’s Profit
Introduct=
ion
This repo=
rt sets
out to examine how the company should re-invest this year’s profit.
Alternati=
ve
The areas=
under
consideration are:
1. the pu=
rchase
of new computers;
2. the pr=
ovision
of language training courses;
3. the pa=
yment of
special bonuses
Evaluatio=
ns
● N=
ew
computers
The majority of company computers =
are
quite new and fast enough to handle the work done on them. Consequently, new
computers would not be recommended.
● L=
anguage
training course
The company aims to increase expor=
ts,
particularly in
● S=
pecial
bonus payment
Although special bonus payme=
nt
would have a beneficial impact on motivation, they would have no direct eff=
ect
on the company’s operations. There are also potential problems concer=
ning
the selection of staff eligible for the payments and the setting of a prece=
dent
for future payments. Therefore, bonus payments would not be advisable.
Conclusio=
n
1. Purcha=
sing new
computer is not necessary at present.
2. Specia=
l bonus
payment may result in problem.
3. langua=
ge
training courses are good for both company’s operation and
employees’motivation.
Recommend=
ation
It is fel=
t that
the best solution for both the company and staff would be to invest in lang=
uage
training. It is suggested that the company should organize courses in French
and Spanish. Those employees who have contact with partner should be assure=
d of
places but other interested members of staff should also be allowed to
attend.
收件人:=
25191;行委员会
发件人:=
span>Allen Tay=
lor,运作经=
29702;
日期:
主题:关=
20110;本年度利润再投资į=
40;可行性
引言
本报告旨在检讨本年&=
#24230;利润再投资的可行=
615;。
考虑之列=
30340;再投资项目
本报告列入再投资=
32771;虑范围的项目为:
1<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.购买计=
31639;机,
2<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.提供外=
35821;培训教程,
3<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.发放特=
21035;奖金。
评估
1<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.购买新=
35745;算机
本公司的大多数计=
31639;机尚属新品,完全Ö=
87;以胜任日常工作之需=
。因此购买新计算机=
9981;足为取。
2<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.外语培=
35757;教程
公司有意增加出口=
65292;尤其是增加对法国Ø=
44;西班牙出口业务,因=
此举办外语培训班队=
8798;害外有业务伙伴和ऩ=
8;户的员工来说非常有&=
#30410;。另一方面,培训#=
838;程也有助于提高士气=
;——员工<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
不仅对课=
31243;感兴趣,还会认为Ð=
44;司愿意为他们投资。=
因此,提供外语培训=
5838;程是可取的。
3<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.发放特=
21035;奖金
尽管发放特别奖金=
20250;有利于提高士气,Ê=
94;对公司运作并不产生=
直接作用。另一方面=
5292;挑选合格员工为本ॲ=
0;度和今后特别奖金发&=
#25918;对象会引发问题。=
240;此,发放特别奖金不=
;足为取。
结论
1<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.目前并=
26080;购买新计算机的需Š=
01;。
2<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.发放特=
21035;奖金极可能引发问Ɔ=
64;。
3<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>.提供外=
35821;培训教程对公司运Ë=
16;和提高士气均有利。=
建议
综上所述,对公司=
21644;员工都有利的方案ą=
59;投资于提供外语培训=
教程。建议公司组织=
7861;语和西班牙语培训=
8;程。与业务伙伴有联&=
#31995;的员工应优先考虑A=
292;其他有兴趣的员工也=
;可参加。
f. training Report
To: Rober=
t Olson,
Safety Director
From: Ter=
ry
Miller, safety Training Coordinator
Date: May=
3, 2000
Subject: =
Safety
training Program for April 2000
Introduction
The training staff held one advanced training course for
supervisory personnel and one basic training course for rank-and-file worke=
rs
in April. In May, we have scheduled one advanced course and two basic cours=
es.
With enrollment increase, we will consolidate schedule classes. The final
version of the safety Manual, which is under revision, will be ready by May=
10.
Work Performed during This period
Two training sessions are not being well attended because
this training is on a voluntary basis. Unless this training is made compuls=
ory,
attendance will continue to be a problem.
Project Plans
The following classes are scheduled for May:
May 15 Advanced Course
(Shop Superintendents and General Foremen)
May 22 Basic Course
(Rank-and-File Workers)
May 29 Basic Course
(Rank-and File Workers)
Final editorial changes are being made in the Safety Manu=
al.
The cover and final artwork for several drawings are nearing completion. The
manual will be ready for distribution by May 10.
收件人:=
span>George Mi=
ller (安全主=
31649;)
送件人:=
span>Terry Mil=
ler (安全培=
35757;协调员)
日期:
主题:
引言
培训部
本阶段工=
20316;情况
由于这次=
22521;训是自愿性质的,È=
04;期培训班的参加人数=
均不够理想。如果不=
7319;取强制性的培训措ਬ=
5;,参加培训的人数今&=
#21518;仍是个问题。
今后的计=
21010;
下面是
《安全手=
20876;》的修订工作正在Ű=
27;行,封面设计和插图=
润色都已接近尾声。
Part VII Exercises (练习)
1. 快餐店检查。某快餐&=
#36830;锁店的全国特许经!=
829;权总部最近收到一些=
;投诉,投诉你所在地=
21306;的一些快餐店的服Ó=
53;、食品质量和卫生状=
况。你被派去实地考=
3519;,然后汇报你所看࠸=
0;的情况。
你的任务=
12290;选择一家附近的快Ƈ=
84;店,去两次或更多次=
。记下有多少顾客接=
1463;服务,多长时间他ߤ=
4;能得到所点的食品,&=
#20182;们得到的服务是否=
377;礼貌。观察工作的雇=
;员和管理人员的人数=
12290;观察快餐店可看到Ų=
96;分的干净程度。查看=
洗手间和外部以及周=
2260;的地面。抽样检查ཉ=
5;品。你的老板是讲究&=
#32454;节的人,他不会接=
463;总结性的评价,如厕=
;所不干净。要具体。=
24471;出结论。这些投诉ć=
77;道理吗?如果需要改=
进的话,提出你的建=
5758;。把你的报告写给ࡅ=
1;伦斯·
C· 凯尔=
;西 (Lawrenc=
e C.
Kelsey)总裁=
;。
2. 消费品产品调查。研&=
#31350;一个你可能考虑购=
080;的消费品。你(或者=
;你的家人)想购买录=
20687;机、便携式摄像机z=
89;电脑、数码相机或小=
轿车或其他产品吗?=
0320;的调查应该包括一=
3;数据,可以从与用户&=
#12289;消费品拥有者、销=
806;人员、技术服务人员=
;等的访谈中获得一手=
25968;据。你也会在网上û=
10;者销售手册、宣传单=
上发现丰富的信息。=
0528;手调查二手数据,ం=
0;究诸如《消费者报告&=
#12299;(Consumer =
Reports)等杂志=
19978;的文章。要限定你Ā=
28;索的范围,使你的题=
目范围不要太广。例=
2914;,你是否打算买一ࡤ=
8;经济型自动聚焦的照&=
#30456;机?
你的任务=
12290;你的报告中要包括Ç=
68;段简介,介绍你为什=
么选择了这一产品以=
1450;这个产品是针对什ߔ=
0;客户的。也许你能从&=
#20320;收集的材料里提供=
851;于该产品的一些背景=
;数据。在研究结果部=
20998;你可以讨论诸如价Ċ=
84;、保修期、具体功能=
和服务的信誉等问题=
2290;从你的数据中得出ಮ=
7;论并提出建议。把你&=
#30340;报告写给你的指导 =
769;师。你的指导老师可=
;能要求你们班每两人=
20998;成一小组做这个项İ=
46;。
Unit 8 Business Proposal 商务建议=
20070;
建议书是指单位或个&=
#20154;对某项事业或工作=
377;所研究和思考,进而=
;向有关领导、政府、=
20225;事业单位、专业团Ë=
07;提出改进措施和建设=
性意见所形成的一种=
0070;面材料。它也是英ਧ=
1;商务写作常见的一种&=
#25991;体。可以将其视为=
253;告类文书之一种,但=
;是它与其他报告相比=
26377;其自身特点,因此ŏ=
21;文中常用一个特定的=
名称
“Proposal”来=
30028;定此类文书。
Part I Occasions That Call for Writing (书写场合)
“Too many =
good
ideas die in business for the lack of a written proposal.”
非主动提供的建议书<=
/span>(solicited
proposal)则指=
;那些应对方要求而写=
30340;规划或方案,如投Ċ=
31;书则属此列。一般此=
类文书均属于正式文=
0214;。收件人在审阅完ॿ=
4;议书后往往必须做出&=
#26126;确答复,要么“=
span>肯定(接=
21463;、认可)”=
span>,要么
…
Part II How to Write (如何书写)
针对自发性建议书,&=
#20854;行文大体可分为三=
010;步骤:
√=
span> Problem =
揭示=
;或认定问题所在
√ Objectives =
提出=
;目标方向
√ Solution =
推出=
;实施方案
更具体的布局体例可&=
#21442;见下列小标题:
√ Problem =
问题=
;
√ Proposal Solution 对策
√ Schedule =
日程=
;
√ Cost/Budget
支出=
;/<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>预算
√ coordination
协调=
;
√ Benefits =
效益=
;
√ Conclusion =
结束=
;语
有时简短的建议书只&=
#38656;表述三个基本内容A=
306;项目规划(Proposed=
action)、人力配=
22791;(required
personnel)和经=
;费(fees)。
…
针对非自发性建议书&=
#65288;以其常见的项目投=
631;书为例),其行文大=
;体可分为四个步骤:=
span>
√=
span> Introduction =
导言=
;
√ Technical and legal details 技术及法律程序详=
32454;资料
√ Acceptance criteria =
接受=
;标准 =
√ Personnel and Facilities
技术=
;力量和设备条件
当涉及企业项目时,&=
#26356;具体的内容可能包=
324;:
√ Sales and production volume 生产和销=
21806;数量
√ Marketing and distribution 市场销售=
span>
√ Revenue Taxes =
营业=
;税
√ Market prices of products 产品的市=
22330;定价
√ License fees =
执照=
;费用
√ Start-up costs =
启动=
;成本
√ Land and building =
土地=
;和建筑
√ Cost of sales =
销售=
;成本
√ Operating expenses =
运营=
;费用
√ Local labor cost =
本地=
;劳务费用
…
同商务报告的分类方&=
#27861;一样,商务建议书$=
824;可根据其正式程度划=
;分为非正式建议书
…
Part III Tips on Writing (注=
;意事项)
√ 建议书要以事实为=
26681;据撰写
√ 提出的建议要具体=
65292;操作性要强。
√ 对采纳建议能带来=
30340;好处既要写的乐观ʌ=
92;也要防止吹嘘。
√ 非自发性=
24314;议书中的项目投标È=
70;,作为一种营运文件=
,用于一项任务开发=
0043;前,往往需要附有ཀ=
4;算表。
√ 建议书与=
21487;行性报告相比有共Ű=
90;之处,但 “<=
/span>报告”=
span>可以列举=
22810;种方案,经比较各Ō=
58;的优劣后再推出最佳=
方案,而在建议书中=
6890;常只提出一个方案Ӎ=
0;
…
Part IV Useful Words and Phrases(单词和短语)
M.&n=
bsp;
Words (=
单词)
annually |
adv. 每年 |
benefit |
n. 益处 |
bidder |
n. 投标方 |
concrete |
adj. 具体的 |
convincing |
adj. 令人信服的 |
diagram |
n. 图表 |
disqualify |
v. |
economize |
v. 节省 |
elaborate |
v. 阐述 |
escalation |
n. 提价 |
evaluate |
v. 评估 |
exhibit |
n. 正表 |
favorable |
adj. 有利的;积极的<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> |
formula |
n. 公式 |
hypothesis |
n. 假设 |
impartial |
adj. 公正的 |
inquiry |
n. 询价 |
logical |
adj. 逻辑的 |
negative |
adj. 负面的 |
objective |
adj. 可观的 |
offer |
v. 发价 |
optimize |
v. 优化 |
qualification |
n. 资格 |
quotation |
n. 报价 |
recommendation |
n. 推荐;建议 |
regulation |
n. 规章制度 |
statistics |
n. 统计(数据) |
teleconference |
n. 电话会议 |
tenderee |
n. 招标方 |
zoning |
n. 区域划分 |
N.&n=
bsp;
Phrases (常用短语)
acceptance
criteria 接受=
;标准
bid openi=
ng 开标
budget
forecasting 预算=
;
construct=
ive
proposal 建设=
;性意见
cooperati=
ve
project 合作项目=
span>
costing
presentation 成本=
;核算
executive=
summary
建议大=
2434;;执行总结
form of
tender 投标书
general c=
ontactor
总承包=
1830;
in view o=
f 鉴于
invitatio=
n to
tender 招标=
;
license f=
ees 执照费用=
span>
letter of
guarantee 银行=
;保证书
local lab=
or cost 本地劳务=
36153;用
long-range
planning 长期=
;规划
operating
expenses 运营=
;费用
primary
source 原始资料=
span>
profit ma=
rgin 利润率
return on
investment 投资=
;收益率
return on=
assets 资产收益=
29575;
revenue T=
axes 营业税
secondary=
source 第二手资=
26009;
serial nu=
mber 序列号
submissio=
n of
tender 投标=
;
terms of
reference 职权=
;范围
win the
bidding 中标
Part V Useful Sentences and Paragraphs(常用语句和段落)<=
/span>
H.&n=
bsp;
Sentences=
(语句)
a. This proposal
recommends a solution and provides budget and time schedule figures.
本建议书特别提出=
19968;个解决方案,并提Ë=
79;预算和时间安排。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
b. The suggestion =
is based
on the research I’ve done in the past few years, and I believe it will
work well.
这个建议=
26159;我在前几年研究的á=
22;础上提出的,我相信=
会行得通。
c. I hope you will=
adopt
this proposal.
我希望你能采取这=
20010;建议。
d. The following
comparisons and evaluations form the basis of my recommendations.
以下的比较和评估=
26159;我提出建议的依据z=
90;
e. What we think i=
s to
reduce the wholesale price so as to make the retail price acceptable in
我认为应降低批发=
20215;格,这样才能使其Ƃ=
46;售价格被中国接受。=
f. If we were to do this, we might reduce the thre=
at
of loss good managerial-level staff. 如果我们=
20570;这件事,我们就会Ñ=
43;少流失优秀管理人员=
的危机。
g. I recommend tha=
t we
purchases a company in East China rather than establish a new one in
我建议我们在中国=
19996;部收购一家现有的Ð=
44;司,而不必在西部地=
区新建。
h. This is an area=
that
needs to be addressed in the near future.
这一领域需要在近=
26399;内予以关注。
i. I strongly hope=
that
the next year will promise a brighter prospect for our company.
我衷心祝愿我们公=
21496;来年取得更加辉煌į=
40;成就。
B. Paragraphs (段落)
a. As we agreed in our weekly staff meeting, our
current file-serving computer is damaged beyond repair and must be replaced=
by
the end of the week. The purpose of this document is to propose that NTR PC=
905
would make a practical replacement for our in-house file server.
如我们在=
27599;周员工例会中提到į=
40;一样, 我们现在=
30340;文件处理计算机已ń=
63;损坏并无法修复了,=
所以必须在这周内替=
5442;。 写这篇材=
26009;的目的就是为了证ą=
26;NTR PC905=
是我们替=
20195;原有室内文件处理Ý=
20;的经济之选。
b. We always agreed that one of the keys to our
success as an accounting firm has been our ability to create new services
related to emerging business trends. In this era of mergers and acquisition=
s,
we anticipate a growing need for management advisory and support services o=
n the
part of many companies vulnerable to takeover or buyout. Therefore, I propo=
sed
that we create a special management consulting team whose goal would be to =
help
such companies remain independent.
我们=
6;白会计事务所成功的&=
#27861;宝之一就是适应经=
982;发展趋势提供新的服=
;务。在这个并购不断=
30340;时代里,那些容易ŝ=
87;接管或收购的公司对=
管理咨询及管理支持=
6381;务的需要不断增长Ӎ=
0;因此,我建议我们应&=
#35813;成立一个新的管理=
672;询部门。成立这个新=
;部门的目的就是为了=
24110;助这些公司不被兼ñ=
82;。
c. This project will certainly support
sustainable development. But it must not be forgotten that our future rests
mainly upon urgently needed mental changes, and that the pedagogic effort
required for that aim will play an utmost important role.
Part VI Sample Letter (信函=
3539;文)
a. A Proposal for the Feasibility of something
To: Dr. J=
ohn
Lannon
From: T. =
Sorrells
Deswoody
Date: Mar=
ch16,
2000
Subject: A
Proposal for Determining the Feasibility of Marketing Dead Western White Pi=
ne
Introduct=
ion
Over the =
past
four decades huge losses of western white pine have occurred in the
Statement=
of
Problem
White pine
mortality results in a reduction in value of white pine stumpage, since the
commercial lumber market will not accept it. The major implications of this
problem are two: First, in the face of rising demand for wood, vast amounts=
of
timber are not being used; second, dead trees are left to accumulate in the
woods, where they are rapidly becoming a major fire hazard.
Proposed =
Solution
One possi=
ble
solution to the problem of white pine mortality and waste is to search for
markets other than the conventional lumber market. The last few years have =
been
a burst of popularity and a growing demand for weathered barn board and wor=
my
pine for interior paneling. Some firms around the country are marketing
defective wood as specialty products (Note: These firms call the wood from
which their products come “distressed”. This term will hereafte=
r be
used to refer to dead and defective white pine. ) There is a good possibili=
ty
that distressed white pine might find a place in such a market.
Methods
My primar=
y data
sources will include consultations with Dr. James Hill, Professor of Wood
Utilization, and Dr. Sven Bergman, Forest Economist — both members of=
the
College of Forestry, Wildlife, and Range. I will also inspect decks of dead
white pine at several locations and visit a processing mill to evaluate it =
as a
possible base of operations. I will round out my primary research with a le=
tter
and telephone survey of processors and wholesales of distressed material.
Secondary sources will include selected publications on the uses of dead
timber, and a review of and ongoing study by Dr. Hill concerning the uses of
dead white pine. =
My Qualif=
ication
I have be=
en
following Dr. Hill’s study on dead white pine for two years. In June =
of
this year, I will receive my B. S. in forest management. I am familiar with
wood milling processes and have had firsthand experience at logging. My
association with Dr. Hill and Dr. Bergman creates the opportunity for an
in-depth feasibility study.
Conclusio=
n
Clearly,
something should be done to reduce the vast accumulations of dead white pin=
e in
our forests. The land on which they stand is among the most productive
forestland in northern
收件人:=
span>John Lann=
on博士
发件人:=
span>T. Sorrel=
ls
Deswoody
日期:
主题:西=
37096;五针松枯树的市场Ž=
44;售的可行性建议书<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
引言
在过去的=
65300;0年内,由于受到松疱锈病菌=
;和山地松虫的袭击,=
span>北部的落基山脉损࣫=
3;了大量的西部五针松&=
#12290;据估计,每年木材=
439;失额为318,000,0=
00板英尺。=
30001;于五针松对松疱锈病菌=
;的天然抵御能力很低=
65292;所以高死亡率很可Ŋ=
21;继续。
问题陈述=
span>
由于木材市场拒绝接&=
#21463;五棵松立木,五针=
494;的高死亡率进而导致=
;其价格大幅下跌。这=
20010;问题会导致两个后ĉ=
24;:第一,尽管对木材=
的需求在不断增加,=
0294;却有大量的木材却ߎ=
1;能被使用。第二,大&=
#37327;枯死的树木堆积在=
862;林中,它们很快就会=
;成为一个主要的火灾=
38544;患。
建议解决=
26041;案
突破常规,寻求新的&=
#24066;场是解决五针松死=
129;率带来的大量浪费的=
;这一问题的一个可行=
24615;方案。这几年的流Ŝ=
92;时尚使得人们对谷仓=
挡风板及有蛀虫的松=
6641;内墙板的需求大大ࣜ=
6;大。国内的一些工厂&=
#25226;销售有缺陷的木材=
316;为特色(注:这些工=
;厂用“=
span>仿古磨损=
30340;”=
span>这个词来=
31216;呼这些他们产品的Ĉ=
08;材原料。 这个词以=
21518;就被用于指枯死及ć=
77;缺陷的五针松)。<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> 这为仿古=
30952;损的五针松在这个ð=
66;场找到一席之地提供=
了绝佳的机会。
方法
我的第一手资料将包&=
#25324;木材利用专家James Hil=
l博士和森=
26519;经济学家Sven Berg=
man博士所提=
20986;的建议。他们两个É=
54;都是森林、野生动物=
及山脉学院的成员。=
5105;同样会检查用在不ࡧ=
6;用途的五针松枯木覆&=
#30422;板的质量,并且参#=
266;加工厂进而确定此方=
;案实施的可能性。我=
23558;通过发送信件及电Ŧ=
05;询问的调查方式,从=
加工仿古磨损木材的=
4037;厂及批发商处得到=
2;一手资料。第二手资&=
#26009;将来自于关于枯木=
877;利用的相关文章,及=
;Hill博士关于=
20116;针松枯木再应用的ð=
50;完成及在进行的研究=
成果。
我的资格=
span>
两年来,我一直跟随<=
/span>Hill博士对五=
38024;松枯木进行研究。ß=
12;今年六月,我即将取=
得森林管理理学学士=
3398;位。我非常熟悉木=
8;加工程序,并有伐木&=
#36816;输业的第一手经验=
290;Hill博士、
结论
显而易见,解决森林&=
#20013;五针松枯木大量堆=
215;的问题非常必要。这=
;些枯木占据的北爱达=
33655;州是最多产的林地z=
90;通过我前面提到的已=
完成的对六个区域的=
5843;查,我确信将资金ࡡ=
0;劳动力投入到仿古磨&=
#25439;的五棵松产品的生=
135;上具有可行性。 如果能得=
21040;您的支持,我将立Ò=
51;着手研究。
b. A Proposal for the Feasibility of s=
omething
Mary
Wilson
Senior
Education and training Officer
XYZ
Corporation
January
16, 2000
Dear
Mary,
Thanks
for sending along the outline for your writing workshop. Understandably, su=
ch
an ambitious plan for eight hours of contact time would not likely produce
noticeable results. Here’s what we’re doing on our end to desig=
n an
approach that should be realistic and gratifying.
Assessment
of Needs
After
conferring with technicians in both Jack’s and Terry’s groups, =
and
analyzing their writing samples, we identified the following limited hierar=
chy
of common needs:
— improving
readability;
— achieving prec=
ise
diction;
— summarizing
information;
— organizing a s=
et of
procedures;
— formulating va=
rious
memo reports;
— analyzing audi=
ence
for upward communication;
— wr=
iting
persuasive bids for transfer or promotion;
— writing persua=
sive
suggestions
Proposed
Plan
Based
on the above-listed needs, we have limited our instruction package to eight
carefully selected and readily achievable goals.
Course Outline
Our
eight 2-hour sessions are structured as follows:
Classroom Format
The
first three meetings will be lecture-intensive. So students can apply the
material covered in our sessions, we will assign weekly exercises to be don=
e at
home and edited collectively in class. The remaining five weeks will combine
lecture and exercises with group editing of work-related documents. Our int=
ent
throughout is to remain flexible enough (within the course outline) that we=
can
respond to emerging needs.
If
you have any suggestions for refining this plan, please let us know.
=
&nb=
sp; =
&nb=
sp;
Best wishes,
=
=
&nb=
sp; =
Carl
Winston
Mary
Wilson
教育ࡡ=
0;培训主管
XYZ公司
北查व=
2;斯大道69号
剑桥
02139
亲爱=
0;Mary:
谢谢߰=
0;发给我的写作研讨会&=
#35201;点。非常理解,八=
567;时的接触时间很难使=
;这么艰巨的计划得以=
24456;好地实现。以下是û=
05;们尽全力设计的方案=
,希望它可以更加行=
0043;有效、令人满意。
需求=
0;估
通过与Jack 和Terry组的指导教师交ৰ=
2;意见,及分析成员的&=
#20889;作样本后,我们发=
616;以下几个共同需要解=
;决的问题:
—
提高=
;可读性;
— 运用࠭=
4;确的措辞;
— 总结ภ=
4;料;
— 使文=
6;有条例;
— 详细=
2;解各种备忘录体报告<=
/span>
— 分析=
5;者需求,期望得到更&=
#28145;层次的交流;
— 书写具有说服力=
0;理由,以达到调动或&=
#21319;职的目的;;
— 书写ࠥ=
5;有说服力的建议
建议=
5;划
基于以上需求,ৎ=
5;们把八个精心挑选并&=
#23481;易实现的目标作为=
105;们的教学方向。
=
5838;程设计
我们的八节课程ᦀ=
8;每节两小时)安排如&=
#19979;:
1.=
5;晰的语句
2.ౙ=
6;洁的语句
3.૬=
9;利准确的措辞
4.ট=
5;结及摘要的书写
5.ਧ=
1;章大纲的书写
6.ਧ=
1;章大纲的修改
7.=
5;晰的叙述各种不同目&=
#30340;的报告
8.࠳=
8;析读者需求,书写具&=
#26377;说服力的文章
=
5838;堂模式
前三次属于强化ࣁ=
1;讲座。学生们可以收&=
#38598;与课程相关的资料A=
292;我们每周还会布置家=
;庭作业,统一在课堂=
19978;进行修改。剩下的É=
16;周我们将把讲座和练=
习结合在一起。练习=
0340;内容是分组修改与ॣ=
7;作相关的文件。从始&=
#33267;终,我们的目的都=
159;在课程规定的范围内=
;,尽量使课程足够灵=
27963;,以备不时之需。z=
88;
如果你有任何修ਟ=
3;意见,请让我们知道&=
#12290;
c. A Proposal for training plan
March
20, 2000
Dear
Mrs. Weston,
As a
follow-up to our discussion of the need for training in the area of oral and
interpersonal communication for your supervisory and middle management
personnel, I am pleased to present the following proposal.
The
problem
Management
has perceived a need for improved communication performance on the part of
supervisory and middle-management personnel to strengthen relationships bet=
ween
them and their subordinates.
A
proposed Course of Instruction
Based
on our experience, the followi=
ng
broad concept should be effective in producing better understanding and
improved performance:
Teaching-learning
Method
The
acquisition of interpersonal skills results from an activity-oriented train=
ing
in which students have an opportunity to apply theory through role playing,
case discussion, and critical feedback.
In
this approach, the instructor is a learning facilitator rather than a lectu=
rer.
Frequent use of our video playback accompanied by instructor and group feed=
back
reinforces learning.
Content
The
following topics constitute the content core of the program:
Learning
Materials
Because students seem to feel more comfortable when they have a textbook to guide t= hem, we use the Verderber book, Interact= . Additionally, case-problem handouts are provided for role and discussion. <= o:p>
Length
of Course
The
course consists of twelve 2-hour sessions over a six-week period.
Number
of Participants
Because
of the activity orientation of the program, a maximum of 12 students
(participants) is desirable.
Cost
All
teaching-learning materials will be provided by us and include textbooks,
handouts, video camera and playback equipment. Based on 12-session,
12-partcipant program, the total cost is $1,800.
Should
you like to discuss implementation of the program, I will be pleased to meet
with you at your convenience.
Sincerely,
R.M.
McNitt
亲爱=
0;Weston夫人ᦂ=
6;
就我ߤ=
4;上次所讨论的关于对&=
#30417;察员及中层管理人=
592;的语言及人际交流技=
;巧进行培训一事,我=
24456;荣幸的提出以下建ť=
58;:
问题
改善监察员及中ह=
8;管理人员的人际交流&=
#26041;式是管理的必备要 =
032;。它可以加强监察员=
;和中层管理人员之间=
21450;他们和下属之间的Ð=
51;系。
建议ਢ=
5;程
根据我们的经验ᦁ=
2;下面的概括性概念在&=
#25552;高相互理解和改善=
132;际方式方面很有效。=
;
教与ण=
8;的方法
我们通过活动取ࡨ=
1;性训练来培养人际交&=
#24448;的技巧。在这个训 =
451;中,学员们可以通过=
;角色扮演,案例讨论=
21644;反馈评论的方式来Ű=
16;用他们所学到的理论=
。
在这个环节中,ਢ=
5;师是一个学习推动者&=
#32780;非一个讲演者。我=
204;可以通过使用录像重=
;放及教师和团队反馈=
26469;加强学习效果。
内容
下列ག=
4;目就是课程的核心内&=
#23481;:
1. =
理解与自我概念
2. =
积极的交流气氛
3. =
给的技巧
4. =
接受的技巧
5. =
无声的技巧
6. =
减少交流壁垒
7. =
解决争端
8. =
面试
9. 小组讨论
10. 权利ߎ=
2;说服力
学习ภ=
4;料
因为学员们通常ߩ=
0;在有教科书在手的情&=
#20917;下感到更安心,所=
197;我们使用Verderber
写的=
;书《互动》作为教材=
12290;补充一下,印有案Ë=
63;及难题的免费印刷资=
料用于角色扮演和讨=
5770;。
课程=
1;度
课程的时间为六ࡰ=
8;,共十二节课,每节&=
#35838;两个小时。
参与ߟ=
4;数
由于课程具有活ࡄ=
0;取向性,所以每个班&=
#26368;多可容纳学生(参=
982;者)12人。
成本
所有教学的材料=
7;由我们提供,这些材&=
#26009;包括课本,免费的=
360;刷资料,摄像机和回=
;放设备。 全部=
8;程包括12节课ࡴ=
4;12 个参ߎ=
2;环节,共需要缴费1800元。
如果您想和我谈=
0;一下这个项目的实施&=
#24773;况,我很高兴在您=
041;便的时候和您见面。=
;
真诚=
0;朋友
R.M.
McNitt
Part VI Exe=
rcises (练习)=
span>
1. 假设你是=
20320;所就读学院的员工z=
90;你观察到学院里经常=
有浪费水和电的现象=
2290;虽然你经常在离开ࡃ=
0;公室的时候关上灯和&=
#27700;龙头,但是你认为=
010;费资源这件事应该让=
;上级领导了解、引起=
37325;视,并进而得到解Ñ=
15;,所以请你就资源浪=
费一事写一篇建议书=
2473;上级领导。
2. 不要放弃=
20320;白天的工作。作为Ē=
91;在奋斗的学生或创业=
者,你打算非全职地=
0026;一家公司工作(网ై=
9;设计、文字处理或其&=
#20182;类似的业务)。在=
320;的城市找到可能需要=
;你的服务的一家公司=
25110;一位职业人士;评Ê=
72;你的技能和设施;察=
看市场的竞争对手情=
0917;,竞争对手在提供ߠ=
0;么服务,他们收多少&=
#38065;?你的任务。写一=
553;信函项目建议书给某=
;个人,建议向他提供=
20320;的服务。
&= nbsp; <= /p>
Part Two Business Translation
Unit One Trade and Business
Section I=
: Text
MECHAN=
ICS OF
EXPORTING
There is no standard order form=
with
which an export is placed. Some companies may use a company letterhead
while others may use printed order forms to communicate their interest to t=
he
exporter. As long as it contains all the essential information, the form in
which the order is communicated is unimportant. The order should include
information of the desired merchandise, the quantity requested, propos=
ed
price and credit terms, shipment method, etc. When an order is received, the
exporter will normally send a confirmation of receipt, followed by a commit=
ment
to fill the order if the exporter finds all the terms and credit arran=
gements
acceptable. It should be noted that, according to international practi=
ces,
the acceptance of an order without modification creates a binding contract
between the exporter and the importer. Thus, the exporter must not agree to=
the
sale until all problems are negotiated and resolved to its satisfaction. A
pro-forma invoice is then prepared to indicate the terms that have been agr=
eed
upon or counter-proposed. A pro-forma invoice should indicate the type and
amount of merchandise, unit costs, expected weight and measures, and releva=
nt
payment and credit terms. If accepted by the prospective buyer, the pro-for=
ma
invoice will become a binding contract.
When contact with the buyer is
initiated by an offer from the exporter, an export order may materialize on=
ly
if the terms of the offer are accepted by the potential buyer. The ord=
er
from the buyer in this instance may be a simple acceptance of the term=
s of
the offer or a formal purchase order reflecting the same. When the acceptan=
ce
or the purchase order is received, the exporter would proceed to prepa=
re a
sales contract based on the terms of its original offer or those mutually
agreeable after intermediate negotiations.
It is difficult to enforce perf=
ormance
of a contract across national borders. Litigation between nationals of
different countries is so cumbersome and expensive that it effectively rend=
ers
litigation a non-option. Normally, unless monetary or serious non-monetary
damages have been created, a breach of contract is likely to be disregarded=
by
the other party. However, for reasons of honor and reputation, i. e. further
business, an exporter must endeavor to fulfill all obligations implied by an
export contract. The relatively low cost, or any possible advantages, of
non-performance in the short-term may exact high costs to the exporter in t=
he
long run. International trading rules and etiquette must be observed if an
exporter is to survive and succeed in the competitive world of international
business. It is unwise to accept contractual obligations which one is unabl=
e to
fulfill.
In the ev=
ent that
commercial disputes are unavoidable, commercial arbitration can be use=
d to
resolve the differences of opinion. Commercial arbitration procedures
usually require parties to a dispute to choose a disinterested and informed
person or persons to serve as referee to determine the merits of their
arguments and to make a judgment that both parties have agreed to abide by.=
It
is thus useful to include an arbitration clause in export contracts to
specify how possible disputes are to be handled. Aside from domestic
arbitration, international arbitration is also available for dispute
settlement. Most international arbitration is done under the auspices =
of a
formal arbitration organization. For example, disputes in the Western
Hemisphere are settled through the Inter-American Commercial Arbitrati=
on
Commission and the
Government trade regulations be=
gin
with the requirement of the home country that firms document their
exports. Even when export restrictions are not present, export
declarations are commonly used by countries to record the nature and quanti=
ties
of their exports. Many countries also restrict the types and quantities of =
certain
goods to be exported. In
The role of commercial trade
documentation is usually to establish ownership of goods and to indicate
completion of essential tasks in the export process. The most important amo=
ng
these are the bill of lading, commercial invoice, and insurance policy=
or
certificate. The bill of lading is a contract for shipment between the ship=
per
and the carrier. It not only serves as a receipt from the carrier for the
shipment but also as a certificate of ownership by the shipper. The commerc=
ial
invoice is a statement of goods sold and is needed to trigger payment. It is
often required for customs clearance in the importing country. Similarly, t=
he
insurance certificate is proof that insurance against damage to goods in
transit has been obtained according to the terms of sale or the requirement=
of
the financing bank. Full protection from risk of damage during transit is
normally obtained through transportation insurance to the destination.
MECHANICS OF IMPORTING
In order to achieve cost
competitiveness and market strength in the home market, the importer should
negotiate a business contract with the supplier that will meet these two
objectives over time. In negotiating with a supplier, the importer must
determine the volumes available for export to
Two items deserve special
attention in negotiating an export/import contract. They are volume and
exclusivity. Volume commitment is important because economies of scale=
in
purchasing and shipping affect procurement costs and thus profit margin and
price competitiveness. Discounts on goods are usually offered for cert=
ain
minimum volume levels while discounts on shipping charges may depend on the
volumes transported at any one time. Lower prices are usually obtainab=
le
on larger volumes. Knowledge of overall volumes and the possibility of
warehousing the product between shipments in the exporting country are thus=
relevant
to attaining cost-effectiveness in transporting the goods. One factor which=
may
impinge on the volume decision is the import distribution channels. Whether=
an
import is distributed through a large number of small agents and retailers =
or through
a few large wholesalers or retailers can affect the commitments the im=
porter
receives from its customers and makes to its suppliers. Large buyers are mo=
re
likely to make firm commitments to sales volumes but are equally likely to
demand price discounts from importers. Orders from large wholesalers and re=
tailers
are thus more likely to put pressure on the importer to obtain better prices
from their suppliers and to control their cost, though they are attractive =
from
the standpoint of certainty of sale and marketing convenience. Clearly, unl=
ess
the importer can predict future sales with a degree of confidence, mak=
ing
a commitment to certain volume levels in order to secure better terms of sa=
le
and transport charges may be difficult. This once again demonstrates the
importance of market research and planning.
Turning to the question of
exclusivity, an importer may wish to negotiate exclusive marketing rights t=
o an
import to prevent competition and maximize future profits. These rights
are particularly important in the event that the import become intensely
successful in the domestic market. They would prevent potential
competitors from directly importing the same product and diluting the im&sh=
y;porter’s
profits, though importation of imitations and differentiated products will
still constitute a source of competition that the importer must be wary of.=
In
negotiating exclusive rights, the importer should focus on issues such=
as
duration, area or territory covered, level of trade, future restrictions,
future rights, termination provisions, and the legal =
status
of such exclusivity clauses. The exclusive rights should be no less than th=
ree
years, the average length required to develop new products and markets. In
return, the exporter will likely seek a purchase commitment from the import=
er
for the duration of the exclusivity agreement. A detailed marketing or busi=
ness
plan may also be required by the exporter in order to assess the
importer’ s strength, business skills, and capability to fulfill the
terms of the agreement. When the exporter demands commitments beyond the
initial contract, care should be exercised to protect the importer from
unanticipated changes and business uncertainties. For a new and
inexperienced importer in
2 New /ke=
y words
and expressions
1) company letterhead 印有公司名ढ=
3;的信笺
2) credit terms =
span>信用条件
3) binding contract =
1463;法律保护的合同
4) pro-forma invoice =
4418;式发票
5) counter-proposed =
6824;盘
6) in this instance =
2312;这种情况下
7) so cumbersome =
8750;常麻烦
8)for reasons of honor and reputation <=
span
style=3D'font-size:11.0pt;mso-bidi-font-size:10.5pt;line-height:115%;font-f=
amily:
SimSun;mso-bidi-font-family:SimSun'>为了信誉和=
;地位
9) abide by 遵守
10) aside from 除了
11) under the auspices of 在…̷=
0;的主持下
12) Inter-American Commercial Arbitration Commiss=
ion 泛美商业仲裁委员Ê=
50;
13) The American Arbitration Association =
美国商务仲裁协会
14)
15) International Chamber of Commerce 国际商会
16)export declaration 出口申报
17) strategic products 战略物资=
span>
18) export licenses 出口许可=
35777;
19) certificate of origin 原产地证明
20) consular invoice 领事发票=
span>
21) health certificate 卫生检疫=
35777;明
22) bill of lading 提货单
23) commercial invoice 商业发票=
span>
24) economies scale 规模经济=
span>
25) exclusive marketing rights 独家经营权
26) termination provisions 终止条款
3 Notes t=
o the
text
1) It should be noted that, 应该注意=
30340;是
2) in the event that commercial disputes are
unavoidable, 在商业争端不可=
避免的情况下
3) according to international practice 根据国际惯例
4) or a formal purchase order reflecting the same =
或者是反映上述内ê=
81;的正式采购订单
5) based on the terms of its original offer or those mutu=
ally
agreeable 根据原始发盘的=
条件或双方达成的协=
5758;
6) renders litigation a non-option 导致了无选择的争ů=
77;
7) a breach of contract is likely to be disregarded 很可能对=
26041;不允许违约
8) an exporter must endeavor to fulfill all obligations i=
mplied
by an export contract 出口商必须努力=
履行出口合同规定的=
0041;务
9) determine the merits of their arguments =
确定其争论的是非
10) that firms document their exports 公司提供他们的出Ö=
75;文件
11) if disease and pests are a potential problem <=
/span>如果有疾病和害虫Ļ=
61;潜在问题
12) to trigger payment 收取货款=
span>
13) the price in effect at different volumes 在不同数量下的实ƀ=
69;价格
14) one factor which may impinge on the volume
decision 影响数量决策的=
一个直接因素
Section II: Translation and techniques
1 transla=
tion (重点=
、难点句)
1) When an order is received, the exporter will normally =
send
a confirmation of receipt, followed by a commitment to fill the order if the
exporter finds all the terms and credit arrangements acceptable.
如果他觉得所有条Ê=
14;和提出的信用是可接=
受的,出口商一般会=
1457;出一张收到证实书ᦁ=
2;再发一封承诺书。
2) Thus, the exporter must not agree to the sale until all
problems are negotiated and resolved to its satisfaction.
因此=
;,出口商只有在所有=
30340;问题都已经经过谈Ò=
28;直到自己满意时才同=
意交易。
3) When contact with the buyer is initiated by an offer f=
rom
the exporter, an export order may materialize only if the terms of the offer
are accepted by the potential buyer.
出口商通过发盘=
与买主联系之后,当=
6410;来的买主接受发盘ߍ=
8;的条件后才能发出出&=
#21475;定单。
4) The relatively low cost, or any possible advantages, of
non-performance in the short-term may exact high costs to the exporter in t=
he
long run.
不履行合同的做=
法,短期内可能带来=
0456;对的低成本或可能=
0;有利条件,但从长远&=
#30475;可能增加成本。
5) International trading rules and etiquette must be obse=
rved
if an exporter is to survive and succeed in the competitive world of
international business.
如果进口商想要=
在激烈竞争的国际商=
1153;环境下生存和成功ᦁ=
2;必须遵守国际贸易规&=
#21017;和惯例。
6) Commercial arbitration procedures usually require
parties to a dispute to choose a disinterested and informed person or perso=
ns
to serve as referee to determine the merits of their arguments and to make a
judgment that both parties have agreed to abide by.
商业仲裁程序经=
常需要争端双方选择=
9968;位或一些中立的和ෆ=
5;多识广的人作为争端&=
#30340;判决人,双方必须=
516;意遵守他的判决。=
7) Volume commitment is important because
economies of scale in purchasing and shipping affect procurement costs and =
thus
profit margin and price competitiveness.
承诺进出口的数量=
38750;常重要,因为采购Ø=
44;运输的经济规模影响=
成本、边际收益和价=
6684;竞争力。
8) Knowledge of overall volumes and the possibility of
warehousing the product between shipments in the exporting country are thus=
relevant
to attaining cost-effectiveness in transporting the goods.
了解=
;出口国的货物总量和=
36816;输之间仓储可能性ʌ=
92;才能在运输中获得较=
低的经济成本。
9) Whether an import is distributed through a large numbe=
r of
small agents and retailers or through a few large wholesalers or retailers =
can
affect the commitments the importer receives from its customers and ma=
kes
to its suppliers.
进口产品是否通=
过许多小型代理商和=
8646;售商或几个大型批ࡡ=
7;商或零售商进行销售&=
#65292;可以影响进口商从=
040;费者那里获得的承诺=
;数量信息和提供给供=
24212;商承诺数量信息。
10) Orders from large wholesalers and retailers are =
thus
more likely to put pressure on the importer to obtain better prices from th=
eir
suppliers and to control their cost, though they are attractive from the
standpoint of certainty of sale and marketing convenience.
虽然从销售的确=
定性和营销的使得生=
6469;说,大型批发商和༘=
6;售商的订单是很有吸&=
#24341;力的,但它们可能=
250;对进口商从供应商手=
;里获得较低的价格和=
23545;成本控制带来压力z=
90;
11) though importation of imitations and differentiated
products will still constitute a source of competition that the importer mu=
st
be wary of.
但是进口商必须=
小心谨慎,模仿品和=
6377;差异产品的进口也ࡤ=
7;能构成新的竞争。
12) When the exporter demands commitments beyond t=
he
initial contract, care should be exercised to protect the importer from
unanticipated changes and business uncertainties.
如果出口=
21830;在原合同之外又要ĕ=
14;其他承诺,进口商需=
要非常小心以防止不=
6366;预料到的变化和不ఋ=
0;定因素。
2 techniq=
ues
/methods 翻译技巧/方法=
=
9366;语从句的译法
=
3521;语状语从句包括表ట=
4;时间、原因、条件、&=
#35753;步、目的等等各种=
174;句。
1)表=
31034;时间的状语从句
=
5793;成相应的表示时间=
0;状语
(1)When the acceptance or=
the
purchase order is received, the exporter would proceed to prepare a sa=
les
contract based on the terms of its original offer or those mutually agreeab=
le
after intermediate negotiations.
收到接受函或购=
买订单后,出口商根=
5454;原始发盘的条件或್=
3;通过中间谈判双方达&=
#25104;的协议准备交易合=
516;。
(2)Even when export
restrictions are not present, export declarations are commonly used by
countries to record the nature and quantities of their exports.
即使在不存在出=
口管制的时候,国家=
0063;通常利用出口报关=
0;方法来记录出口产品&=
#30340;性质和数量。
(3)This means that produc=
tion
has become internationalized as foreign firms compete with domestic firms i=
n their
home market.
这说明,随着内=
企与外企在本国市场=
0340;竞争,生产已日趋ࢲ=
9;际化。
(4)As investors in German=
or
Japanese assets see the higher returns available in U.S. dollar investments,
they may buy dollar-denominated bonds, causing a decline in the exchange ra=
tes
fro the German and Japanese currencies.
当德国或日本的=
资产投资者发现美元=
5237;资能带来较高的投ภ=
4;回报时,他们也许会&=
#36141;买美元面值的债券A=
292;从而导致德国或日本=
;货币贬值。
(5) When we approach the subject of international business
without having previously had much exposure, one of the questions we would
likely raise would be ‘what are the rules and who sets and enforces t=
hem?’
在我们尚无国际=
商务的经验知识而接=
5302;这一主题时,很可೦=
1;提出这样一个问题,&=
#8220;国际商务有哪些规Ò=
17;?谁确定并负责实施=
这些规则?”
(6) As
随着中国经济改=
革的不断发展,国内=
2806;企业实体之间的联౿=
5;也日益增多。
2)表=
31034;条件的状语从句
=
5793;成表示条件的分句
(1) Business
samples are generally paid for by importers but may be supplied free of cha=
rge
by some exporters if requests are reasonable.
样品的=
6153;用一般由进口商支ߢ=
4;,但如果要求合理的&=
#35805;,一些出口商也免$=
153;提供样品。
(2) For managers there are new sources of conflict from
international activities, if they want to trade or invest.
对经理而言,如=
果他们想要投资或开=
3637;贸易,国际贸易活ࡄ=
0;会滋生新的冲突。
(3) If there is only one seller, such as local power supp=
ly,
users can also be protected from inflated prices by a review process that
limits the rate of return on investment.
如果只有一家卖=
主,如当地的电力供=
4212;部门,通过一种检=
7;程序对投资回报率加&=
#20197;限制的方法,用户=
063;会免受涨价之苦。=
(4) Had there been a stronger experience base, Chinese
managers could have been even more successful in their exports to world
markets.
如果打下坚实的=
经验知识基础,中国=
2463;理们可能会在出口ߏ=
0;界市场方面取得更大&=
#30340;成就。
(5) If managers want to gain an appreciation for the
environment they are in, as well as some of the forces that affect and shape
this environment, it is useful to briefly review some recent evidence on the
order of magnitude and growth of trade in merchandise and services.
如果经理们想要=
新知识他们所处的环=
2659;,同时也理解那些ঋ=
3;响和塑造这一环境的&=
#21147;量,有必要回顾国&=
469;商品和服务贸易的近=
;期发展及其规模。
(6) Countries which are heavily indebted internationally =
may
therefore get additional funds from the IMF only if they increase the
competitiveness of their export sector.
国际债务大家只=
有在增加他们的出口=
1454;争力时,国际货币࣌=
2;金组织才可以给他们&=
#39069;外贷款。
3)表=
31034;原因的状语从句
=
5793;成表示原因的分句
(1) Our discussion so far has shown that nations cooperat=
e to
facilitate international business transactions, because the benefits of tra=
ding
are assessed as greater that the loss of some sovereignty.
我们目前为止的=
讨论已经表明,国家=
8388;的合作能够便利国༆=
9;商务交易,因为国际&=
#36152;易之利大于某些主=
435;失却之弊。
(2) Because we are both prepared to proceed on the basis =
of
equality and mutual respect, we meet at a moment when we can make peaceful
cooperation a reality.
由于我们双方都=
准备在平等互利的基=
0784;上行事,我们在这ߑ=
0;时刻会晤就能够使和&=
#24179;合作成为现实。
(3) As the subject of culture is extremely broad and
encompassing, our treatment must, again, of necessity, be also highly
simplified.
由于文化这一主=
题所涉及面广,包罗=
9975;象,我们的讨论也ࡤ=
2;能是高度概括。
(4) The first and perhaps most important is the fact that=
international
business is a “growth industry”, because in the sense that all
types of international transaction, whether in financial or real assets, ha=
ve
been growing faster.
首先,也许最为=
重要的是,国际商务=
6159;增长产业,因为全=
6;意义上的国际交易,&=
#19981;论是金融交易还是=
454;物交易,都在调整发=
;展。
(5) A number of trends characterize international busines=
s transaction.
It is important to introduce them at the outset of this introductory chapte=
r,
because they provide an essential motivation for studying International
Business.
国际商务交易呈=
现出许多趋势,对于=
6825;些趋势的研究将从੬=
1;本上推动我们学习国&=
#38469;商务,所以很有必#=
201;在绪论伊始介绍它们=
;。
(6) The work of the IMF is important for managers involve=
d in
international business because it helps maintain a stable macro-economic
environment.
国际货币基金组=
织的动作对从事国际=
1830;务的经理来说,具੍=
7;重要意义,这是因为&=
#23427;能够帮助维持宏观 =
463;济环境的稳定。
4)表=
31034;让步的状语从句
=
5793;成表示让步的分句
(1) Though the first step is to expose the reader to the
broader environment that international transactions bring with them, the ma=
nual
can prepare Chinese manager for international business.
尽管第一步是给=
读者展示国际交易的=
4191;阔环境,本书对中ࢲ=
9;经理从事国际商务的&=
#25152;指导。
(2) This task of necessity generalizes and thus simplifies
the particular situation of individual countries, nevertheless, such on
overview should prepare Chinese managers for overseas travel and for
developments that may ensue in the Chinese environment as economic reforms =
lead
to more institutional change.
完成这一任务只=
能靠高度概括,这样=
9968;来,对国别特殊环ࣙ=
9;的阐述就未免失之简&=
#32422;。尽管如此,这一=
402;纳仍能使中国经理进=
;行海外旅行时以及在=
32463;济改革乃致更多制ò=
30;性变革的情形下发展=
经济时,做到有备无=
4739;。
(3) While it lays down a number of principles to govern
international law, such as those on sovereignty immunity and so on, the jud=
gments
of this court carry moral weight but they are not enforceable.
诚然,该法院制=
定了许多国际法原则=
5292;诸如关于主权与主=
5;豁免的原则等等,但&=
#26159;,该法院的判决虽=
982;具有道义力量却难以=
;被执行。
(4) For him it is desirable to resume his membership in t=
he
organization, although the negotiations on the conditions for membership
renewal are bound to be difficult.
对于他来讲,确=
实有必要恢复其组织=
5104;员地位,虽然谈判=
5;件会非常困难。
(5) Furthermore, though less specifically tied to such
supra-national cooperation agreements, international business activity invo=
lves
the complexities of having to deal with the international financial system =
and
various national currencies.
进一步说,虽然=
国际商务活动不十分=
0855;体地受限于这些超=
5;族的合作协议,但这&=
#20123;活动总要卷入国际%=
329;融体系和各国货币打=
;交道的纷繁复杂的事=
21153;之中。
5)表=
31034;目的或结果的状语É=
74;句
=
5793;成表示目的或结果=
0;分句
(1) Because of its reputation as a solid borrower the Wor=
ld
Bank can raise capital relatively cheaply so that its loans are attractive =
to developing
economies.
世界银行享有可=
靠借款人的声誉,因=
2780;,它能以相对低的ߥ=
5;格筹措资本,从而它&=
#30340;贷款对发展中经济=
356;具吸引力。
(2) This means it becomes factored into wage demands,
interest rates and exchange rates, so that all of these rise reflect the
expected rate of inflation.
这表示通胀会使=
人们提出提高工资、=
1033;率和汇率的要求,ಮ=
7;果,上述各项的上涨&=
#23558;反映预期中的通胀=
575;。
Section III Translation Practice
1 Which of the given translations can best express=
the
original meaning of each sentence? <=
/span>
1) In market economies relationships between individuals =
are
more at arm’s length, people are employed primarily because of their
skills or expertise, not because they belong to a particular group or famil=
y.
A. 在市场经济国家中ʌ=
92;个人之间一般避免过=
于亲近,人们这所以=
4987;雇佣,并不是因为ߢ=
2;们来自于某一特殊群&=
#20307;,而主要是因为他=
204;拥有技能或专门知识=
;。
B.在市场经济中=
,个人之间的关系都=
7604;较疏远,人们被雇߰=
3;主要是因为他们的技&=
#33021;或知识,而非因为=
182;们属于某一特殊群体=
;。
C.市场经济中的=
人际关系都不近,人=
0204;靠技术吃饭,而非ࠥ=
1;系吃饭。
D.市场经济国家=
中的个人之间的关系=
7117;比较疏远,因为他ߤ=
4;有技术和技能,所以&=
#20182;们有工作,而不是=
182;们有后门才的工作。=
;
2) While much more will be said about the technical aspec=
ts
of international marketing later, some links between cultures and getting o=
ne’s
products into foreign market can already be made at this point.
A.尽管我们在后=
面会更加细地阐述国=
8469;营销的技术方面,=
5;里可建立文化与国际&=
#33829;销的某些联系。
B.尽管更多地会=
涉及到国际营销的技=
6415;问题,但是一些文ࡏ=
0;与把产品销售到外国&=
#24066;场的某些联系可以=
314;立。
C.虽然以后会说=
国际营销的技术问题=
5292;但是首选要建立文ࡏ=
0;与把产品销售到外国&=
#24066;场的贸易关系。
D.在对国际营销=
的技术方面做更多的=
8416;述之前,现在先可ॿ=
4;立文化与国际营销的&=
#26576;些联系。
3) The profit orientation makes them choosy buyers of inp=
uts;
so it is important to be informed about what competitors are doing as regar=
ds
product changes, manufacturing developments and market approach.
A.利润导向型企=
业精挑细选购买者的=
0449;息,所以,重要的=
9;了解竞争对手的产品&=
#25913;进、制造开发以及=
066;场策略动态。
B.利润动机使这=
些企业在要素采购上=
1934;挑细选,所以,了=
9;竞争对手的产品改进&=
#12289;制造开发以及市场=
574;略动态,十分重要。=
;
C.利润驱动企业=
精挑细选客户信息,=
2240;此,重要的是要了=
9;竞争对手正在班干什&=
#20040;,如他们在产品的=
320;发与改进方面和市场=
;方法方面在做什么。=
span>
D.为了追求利润=
企业需要精挑细选投=
6164;客户,因此,十分ດ=
5;要的是要了解竞争对&=
#25163;的产品改进、制造=
320;发以及市场。
4) If a competitor develops a smaller version, which is
handier to carry around, this may necessitate a quick response in terms of =
discounts
or redesign of one’s own product.
A.如果竞争者开=
发了一件更小的版本=
5292;它便于携带,这可೦=
1;需要在自己产品折扣&=
#25110;设计上做出快速反=
212;。
B.如果竞争厂商=
开发了一种微型产品=
0415;于携带,这就要求ੑ=
2;企业在自己产品销售&=
#25240;扣或设计上迅速地=
570;出反应。
C.如果竞争者发=
展了一件更小的版本=
5292;它便于携带,这可೦=
1;需要快速反应,在折&=
#25187;或自己产品设计上=
570;出的。
D.如果一位竞争=
者发展了一件更小的=
9256;本,这们版本便于ਅ=
8;带,这要求做出快速&=
#21453;应,针对折扣或自=
049;产品的设计。
5) While in some countries consumers have very particular
quality expectations, in others there exist very stringent health and safety
standards.
A.当在一些国家=
的消费者对质量具有=
9305;别的期待时,同样ࢷ=
2;另外一些国家消费者&=
#20013;也存在非常严格的=
581;康及安全标准。
B.当在一些国家=
的消费者对质量具有=
9305;别的期待时,而与ઽ=
2;同时在另外一些国家&=
#23384;在非常严格的健康=
450;安全标准。
C.一些国家的消=
费者对质量具有特别=
0340;期待,而另外一些ࢲ=
9;家的消费者具有严格&=
#30340;健康及安全标准。
D.在一些国家,=
消费者具有相当特别=
0340;质量期待,而在另ࣨ=
6;一些国家则有极为严&=
#26684;的健康及安全标准=
290;
6) So if a company has a large amount of cash on hand, th=
ere
is the opportunity cost of not earning some interest from holding the funds=
in
an interest bearing deposit at a bank.
A.所以,如果一=
家公司手头有一笔巨=
7454;时,它就承受了没੍=
7;将之存入付息存款账&=
#25143;而失去利息的机会=
104;本。
B.所以,当公司=
手头有一笔巨款时,就=
23384;在着没有将之存入Ž=
34;行付息存款账户以获=
得利息的机会成本。
C.因此,假设公=
司有一笔闲款时,那=
0040;就有获得利息的机ߩ=
0;成本,但需要将之存&=
#20837;银行的付息存款账=
143;。
D.所以,当公司=
有一笔巨款时,就要=
3384;入银行付息存款账=
3;以获得利息,这就是&=
#26426;会成本。
7) As people usually follow their economic interests, the=
economic
incentives will determine behavior, whether that is of employees or citizen=
s in
general.
A.当人们追求一=
般经济利益时,经济=
1050;激也会决定雇员或ਾ=
2;通公民的行为。
B.因为人们追求=
一般经济利益,所以=
2463;济刺激也会决定雇=
2;或普通公民的行为。<=
/span>
C.虽然人们追求=
一般经济利益,但是=
2463;济刺激也会决定雇=
2;或普通公民的行为。<=
/span>
D.由于人们一般=
追求经济利益,经济=
1050;激将决定雇员或普=
0;公民的行为。
8) Every country is a potential beneficiary of internatio=
nal
trade because every country has a comparative advantage in some products an=
d or
/ services.
A.每一个国家都=
从国际贸易中获得潜=
0340;受益,这是因为它ࢷ=
2;某种产品或服务上有&=
#27604;较利益。
B.每一个国家都=
是国际贸易的潜在受=
0410;者,因为它总会在=
6;种产品以及服务上享&=
#26377;比较利益。
C.国际贸易使每=
一个国家都成为潜在=
0340;受益人,因为在某మ=
1;产品或服务上有比较&=
#21033;益。
D.因为各个国家=
在某种产品或服务上=
6377;比较利益,所以他ߤ=
4;都是国际贸易的潜在&=
#21463;益者。
9) While trade brings overall benefits to the countries
involved, this adjustment will generate winners and losers in each country.=
A.虽然贸易会给=
参与国带来效益,但=
6159;对于每一个国家情ࠫ=
7;不同,一些是赢家,&=
#32780;另一是输家。
B.尽管,贸易会=
给参与国带来效益,=
0294;是它会把一些国家=
3;整成赢家,而另一些&=
#25104;为输家。
C.尽管,贸易会=
给所有相关的国家带=
6469;效益,但是这种调ਥ=
2;在每一个国家会产生&=
#36194;家和输家。
D.虽然贸易会给=
所有相关的国家带来=
5928;益,但是这种调整߳=
1;一个国家成为赢家或&=
#36755;家。
10) This may lead some firms to strengthen their domestic
operations against foreign competition while others may choose to
internationalize their operations to create economies of scale and strategic
advantages overseas.
A.这也许会引领=
一些公司加强国内经=
3829;同外国竞争,反而ࡣ=
8;一些公司可能会选择&=
#20351;他们的经营全球化A=
292;目的是创造规模经济=
;和海外经营的战略优=
21183;。
B.一方面这也许=
会领导一些公司加强=
2269;内经营以同外国抗ඣ=
3;,另方面可能会选择&=
#32463;济全球化,以便创$=
896;规模经济和海外战略=
;优势。
C.这也许会促使=
一些公司加强国内经=
3829;以反对外国竞争,=
0;另一些公司可能会选&=
#25321;全球化经营以创造#=
268;模经济效应和海外经=
;营的战略优势。
D.尽管,这也许=
会导致一些公司加强=
2269;内经营以抗衡国外ᦁ=
2;但是,也可能会选择&=
#32463;济全球化,以便创$=
896;规模经济和海外战略=
;优势。
2 Read the passages and consider the translation
following. Make corrections where you think are inappropriate and or wrong.=
1) This opening of the Chinese economy amounts to a
greater integration with the world economy, and the resulting increase in
contacts, direct or indirect, with this external environment, brings fro
Chinese managers not only the opportunities of new markets and new ways of
doing things, it also means there is the additional challenge of comprehend=
ing
the mentality, thinking patters, institutions and cultures of the new tradi=
ng
partners.
中国经济=
21644;开放标志着与世界ń=
63;济的更大融合,中国=
将由此扩大与外部环=
2659;的直接或间接联系Ӎ=
0;对于中国经理们而言&=
#65292;这不仅表示他们将!=
719;得进入新市场的机会=
;并掌握新的市场操作=
26041;法,同时,也将面ë=
45;理解新贸易伙伴心理=
结构、思维方式、社=
0250;机制和文化规范等ਫ=
2;的挑战。
2) Breaking through in computer technology made it
possible that engineers in different parts of the world can be combined thr=
ough
networks to design and manage systems and sub-systems of production. Fax
machines and jet airplanes have lowered the costs of communication and
transportation to such an extent that time and space have shrunk the world =
to
village size.
计算机技=
26415;的突破,使世界不×=
16;地区的工程师借助计=
算机网络相互联系以=
5774;计和管理生产系统ߎ=
2;生产了系统。传真机&=
#21644;喷气式飞机如此降=
302;了通讯与交通成本,=
;以至于时间与空间缩=
23567;成地球上的村庄。
3) The challenges derive from the differences in t=
he
way foreign markets and managers work, as well as the extra knowledge that =
must
be acquired to understand international transactions and to cope with the n=
ew
competition that foreign companies and joint ventures bring for domestic
enterprises.
挑战是指=
22914;何面对不同于中国Þ=
69;内市场条件和管理方=
式,以及如何掌握一=
0123;有助于理解国际交ਵ=
1;迎接外国公司和和合&=
#36164;企业给国内企业所=
102;来新的竞争的新知识=
;。
4) The increasing power of individual consumers to
spend their income only on products of good quality, to take their money on=
ly
to banks that offer good services, and to invest only in currencies that are
stable in value, leads governments in market economies to review their rule=
s, regulations
and policies to accommodate consumer demand and need, because result is that
across countries more and more harmonization of rules, regulations, practic=
es
and policies can be observed.
消费者个=
20154;愈来愈有权把收入Ö=
82;用于购买优质产品,=
把钱只存于提供优质=
6381;务和银行,以及只=
7;资于币值稳定的货币&=
#12290;针对这一发展,市=
330;经济国家的政府适时=
;检讨其规则、条例与=
25919;策以满足消费者需ĕ=
14;与需要。因为其结果=
是人们看到,许多国=
3478;在规则、条例、惯ߴ=
3;和政策上趋于协调一&=
#33268;。
5) For our overview of history is suffices to point
out that since Ricardo economists have understood that international trade =
is
beneficial for everyone, whether it is a country just emerging and generally
not very productive compared to other countries, or whether it is a country
that is absolutely and in every product category the most productive (if su=
ch
countries exist).
对历史的=
22238;顾足以说明,自李Ü=
25;图以来相对经济学家=
已经懂得,国际贸易=
6377;益于各方,无论是࠵=
8;刚走上发展之途,但&=
#22312;总体上生产力落后=
979;别人的国家,还是各=
;产品部类均具有绝对=
20248;势,并最具有生产Ó=
47;的国家(如果有这样=
的国家)。
3. M=
ake
comments on the methods of the translation. Do you think there are better w=
ays
to do the translation?
1) However, the evidence that is beginning to
accumulate suggests that there is actually a positive relationship between
investment and trade as foreign plants sell components back to the parent
company and buy new specialized services and technology from it. It is
estimated that as much as one half of all international trade now is between
various units of multinational enterprises.
然而,越=
26469;越多的事实表明,ß=
12;投资与贸易之间,事=
实上存在着一个相互=
0419;进的关系,这是因ߒ=
6;设在外国的厂家既把&=
#32452;件回售给母公司,=
448;从母公司购买新的专=
;业服务与技术。据推=
31639;,多国企业各分支Ĉ=
26;构间的贸易占国际贸=
易的一半。
2) Merchandise trade is
generally the first type of international operation a company undertakes. T=
his
is because these kinds of operations are relatively low risk in nature. In =
the
first stages of merchandise trade, risk and resource commitment by a firm c=
an
be limited through usage of existing excess capacity and services of trade
intermediaries in the company’s operations. As a company’s
international experience grows over time, it may venture into other interna=
tional
activities with merchandise exports and imports the foundation of its
international business.
商品贸易一般来讲ą=
59;公司所采取的第一种=
国际经营形式。这是=
2240;为在本质上,这种ಮ=
3;营的风险相对低于其&=
#23427;经营形式的风险。=
312;商品贸易的初级阶段=
;,风险与公司的资源=
25237;入都能被限制在公Ö=
96;经营所利用的过剩生=
产力和中间贸易商服=
1153;的范围内。经过一ૅ=
3;时间后,公司积累了&=
#22269;际经验,它也许会=
197;商品进出口为其国际=
;商务基础,进入其它=
24418;式的国际商务活动z=
90;
3) Trade in services
generally requires a greater level of commitment and sophistication than th=
at
required by merchandise trade. This is because the services trade often
requires components of training and technology transfer that demand support
from the vendor over time. The increasing emphasis corporations have placed=
on
technology and business processes in their drive to become globally competi=
tive
also means greater opportunities for trade in services.
与商品贸易相比,ć=
81;务贸易需要更大的努=
力,在操作上也更为=
2797;杂,这是因为服务ฟ=
2;易时常会有培训与技&=
#26415;转让的成分,而这=
448;需要服务推销商持续=
;不断地支持。公司愈=
24819;成为具有全球竞争Ê=
48;势的企业,它愈要重=
视技术与商务过程,=
6825;也意味着愈多的服ࡃ=
3;贸易机会。
4) International market
entry is a term used to describe the methods adopted by firms to penetrate
foreign markets and establish their business presence abroad. Although the
subject of market entry is often accompanied by the topic of market develop=
ment
after entry, the latter is beyond the scope of the present discussion. The
various forms of international business discussed above are not mutually
exclusive means of conduction international business.
国际市场进入这一Ď=
10;念用来描述企业渗透=
外国市场和在海外建=
1435;生产基础所采取的ਬ=
1;法。虽然市场进入 这一主题时常结合É=
10;进入后的市场发展这=
一主题,但后者不属=
9616;在的讨论范围。上=
8;各种国际商务形式并&=
#19981;是彼此相互排斥的=
269;际商务操作方法。=
5) Under licensing, the
licensor essentially becomes an exporter of a service or intangible asset.
Unlike exporting, however, production takes place overseas with manufacturi=
ng
and marketing the responsibility of the foreign licensee. The licensor is t=
hus
spared the capital and time investment required for producing and marketing=
to
foreign market. The major drawback of licensing is the risk that the reputa=
tion
of the licensor depends on licensee’s performance.
在许可协议下,许Ö=
87;方实质上成为某一服=
务或无形资产的出口=
6041;,与出口的区分在ߛ=
0;,生产在海外进行,&=
#21046;造与营销属于国外#=
768;可证领受方的责任。=
;这样,许可方就不必=
25237;入资金与时间用于ī=
83;产和对于外国市场的=
销售。许可证的主要=
2570;陷是,许可方的声ේ=
5;会因领受方的经营不&=
#24403;而受损。
4. Assignment: Translation the following passage(s) into
Chinese.
1) Sole venture invest=
ment
are advantageous in that they allow firms to retain complete control over t=
he
management and marketing functions of the foreign enterprise and to fully
coordinate its activities with the firm’s domestic operations. Howeve=
r,
the high start-up costs and commitment of managerial and other resources
entailed by a sole venture, along with attendant political and business ris=
ks abroad,
may lead firms to resort to the joint venture format in order to reduce its
risk exposure.
2) A joint venture is a
business established by more than one firm to pursue a specified business
objective. Its advantages over a sole venture include risk-sharing and reso=
urce
contributions by the partners. The firm may assume a majority, minority, and
equal ownership position in a foreign joint venture in accordance with its
strategic objectives. When a joint venture is set up for a specific project=
and
is not intended to last longer than the life of the project, the format of
contractual joint venture can also be used.
3) Before a firm decid=
es how
to enter the international business arena, it must ensure that it is ready =
to
do so. Despite its many inherent and obvious challenges, the allure of inte=
rnational
business has often cause companies to engage in international endeavors wit=
hout
adequate appraisal of their own readiness and suitability. International
business success requires flexibility and a wide range of capabilities.
4) International marke=
ting research
differs from domestic marketing research not only in its tools and techniqu=
es,
but also how they are used. Even when such data are published by the local
governments, they may not have the reliability required by the researcher.
Therefore, established techniques of marketing research must be applied in =
an
imaginative manner taking into account the environmental and data constrains
characteristic of international marketing research.
5) Given the complexit=
y and
competitiveness of the international environment, a strategic plan is an
indispensable step after the business plan. A company should have a strateg=
y on
how to take its product to market, compete with its competitors, and manage
potential changes in the market place. It differs from a business plan in t=
hat
it is not static and is concerned not with goals and objectives but rather =
with
how they may be achieved.
Unit=
Two
Contract and Related Material
Section
I: Text
GENERAL
OBLIGATIONS
1.
(1)The Contractor shall, subject to the provisions of the
Contract, and
with due care and diligence, execute and maintain the Works and provide all
labor, including
the supervision thereof, materials, Constructional Plant
and all other things, =
whether
of a temporary or permanent nature, required in and for such execution a=
nd
maintenance, so
far as the necessity for providing the same is specified in or is reasonabl=
y to
be inferred from the Contract.
(2) The Contractor shall take full
responsibility for the adequacy, stability and safety of all site
operations and methods of construction, provided that the Contractor shall n=
ot
be responsible, except
as may be expressly provided in the Contract, for the design or
specification of the Permanent Works, or for the design or specification of
any Temporary Works prepared by the Engineer.
2.
The Contractor shall, =
when
called upon so to do, =
enter
into and execute a Contract Agreement, to be prepared and completed at the =
cost
of the Employer, =
in
the form annexed with such modification as may be necessary.
3.
If, for
the due performance of the Contract, the Tender shall contain an undertak=
ing
by the Contractor to obtain, when required, a bond or guarantee=
of
an insurance company or bank, or other approved sureties to be joi=
ntly
and severally bound with the contractor to the Employer, in a sum not exceed=
ing
that stated in the Letter of Acceptance for such bond or guarantee, the said insurance
company or bank or sureties and the terms of the said bond or guarantee sha=
ll
be such as shall be approved by the Employer. The obtaining of such bond or
guarantee or the provision of such sureties and the cost of the bond or
guarantee to be so entered into shall be at the expense in all respects of =
the
Contractor, unless
the Contract otherwise provides.
4.
The Employer shall have made available to the Contractor with the Tender
documents such data on hydrological and subsurface conditions as shall
have been obtained by or on behalf of the Employer from investigations
undertaken relevant to the Works and the Tender shall be deemed to have been
based on such data, =
but
the Contractor shall be responsible for his own interpretation thereof.
The
Contractor shall also be deemed to have inspected and examined the Site
and its surroundings and information available in connection therewith and =
to
have satisfied himself, so far as is practicable, before submitting h=
is Tender, as to the form and
nature thereof, including
the subsurface conditions, the hydrological and climatic
conditions. the extent and nature of work and materials necessary for the
completion of the Works, the means of access to the site and =
the
accommodation he may require and, in general, shall be deemed to =
have
obtained all necessary information, subject as above mentioned
5.
The Contractor shall be deemed to have satisfied himself before tendering a=
s to
the correctness and sufficiency of his Tender for the Works and of the rates
and prices stated in the priced Bill of Quantities and the Schedule of Rates
and Prices, if
any, which
Tender rates and prices shall, except insofar as it is otherwise
provided in the Contract, cover all his obligations under the
Contract and all matters and things necessary for the proper execution and
maintenance of the Works. If, however, during the executio=
n of
the Works the Contractor shall encounter physical conditions, other than climatic
conditions on the Site, or artificial obstructions
(a) of complying with any instructi=
on
which the Engineer may issue to the Contractor in connection therewith, and
(b) of any proper and reasonable me=
asures
approved by the Engineer which the Contractor may take in the absence of
specific instructions from the Engineer, as a result of such conditions or
obstructions being encountered.
6.
Save insofar as it is legally or physically impossible, the Contractor shall
execute and maintain the Works in strict accordance with the Contract =
to
the satisfaction of the Engineer and shall comply with and adhere stri=
ctly
to the Engineer’s instructions and directions on any matter whet=
her
mentioned in the Contract or not, touching or concerning the Works. The
Contractor shall take instructions and directions only from the Engine=
er
or, subject
to the limitations referred to in Clause 2 hereof, from the
Engineer’s Representative.
7.
(1) Within the time stated in Part Ⅱ of these Condition=
s, the Contractor shal=
l, after the acceptanc=
e of
his Tender, submit
to the Engineer for his approval a program showing the order of procedure in
which he proposes to carry out the Works. The Contractor shall, whenever required by
the Engineer or Engineers’ Representative, also provide in wri=
ting
for his information a general description of the arrangements and methods w=
hich
the Contractor proposes to adopt for the execution of the Works.
(2) If at any time it should appear=
to
the Engineer that the actual progress of the Works does not conform to the
approved program referred to in sub-clause (1)of this Clause
(3) The submission to and approval =
by the
Engineer or Engineer’s Representative of such programs of the furnish=
ing
of such particulars shall not relieve the Contractor of any of his duties or
responsibilities under the Contract.
8.
The Contractor shall give or provide all necessary superintendance dur=
ing
the execution of the Works and as long thereafter as the Engineer may consi=
der
necessary for the proper fulfilling of the Contractor’s obligations u=
nder
the Contract. The Contractor, or a competent and authorized agent =
or
representative approved of in writing by the Engineer, which approval may =
at
any time be withdrawn, is to be constantly on the Works and
shall give his whole time to the superintendance of the same. If such
approval shall be withdrawn by the Engineer, the Contractor shall, directions and
instructions from the Engineer or, subject to the limitations of Clause=
2
hereof, the
Engineer’s Representative.
9.
(1) The Contractor shall provide and employ on the Site in connection
with the execution and maintenance of the Works:
(a) only such technical assis=
tants
as are skilled and experienced in their respective callings and such sub&sh=
y;agents, foremen and leading
hands as are competent to give proper supervision to the work they are requ=
ired
to supervise, and
(b) such skilled, semiskilled and
unskilled labor as is necessary for the proper and timely execution and
maintenance of the Works.
(2) The Engineer shall be at libert=
y to
object to and require the Contractor to remove forthwith from the Works any
person employed by the Contractor in or about the execution or maintenance =
of
the Works who, in
the opinion of the Engineer, misconducts himself, or is incompetent or
negligent in the proper performance of his duties, or whose employment=
is
otherwise considered by the Engineer to be undesirable and such person shall
not be again employed upon the Works without the written permission of the
Engineer. Any person so removed from the Works shall be replaced as soon as
possible by a competent substitute approved by the Engineer.
10.
The Contractor shall be responsible for the true and proper setting-out of =
the
Works in relation to original points, lines and levels of reference given =
by
the Engineer in writing and for the correctness, subject as above
mentioned, of
the position, levels, dimensions and
alignment of all parts of the Works and for the provision of all necessary
instruments, appliances
and labor in connection therewith. If, at any time during the progress of t=
he
Works, any
error shall appear or arise in the position, levels, dimensions or align=
ment
of any part of the Works, the Contractor, on being required s=
o to
do by the Engineer or the Engineer’s Representative, shall, at his own cost, rectify such error =
to
the satisfaction of the Engineer or the Engineer’s Representative, unless such error is
based on incorrect data supplied in writing by the Engineer or the
Engineer’s Representative, in which case the expense of rectify=
ing
the same shall be borne by the Employer. The checking of any setting-out or=
of
any line or level by the Engineer or the Engineer’s Representative sh=
all
not in any way relieve the Contractor of his responsibility for the correct=
ness
thereof and the Contractor shall carefully protect and preserve all bench&s=
hy;marks, sight-rails, pegs and other thin=
gs
used in setting-out the Works.
2
New /key words and expressions
1) site operations 现场操作=
span>
2) methods of construction 施工方法
3) surety 担保人
4) Letter of Acceptance 接受函
5) hydrological and subsurface conditions <=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>水文及地质情况
6) contingency 意外事故=
span>
7) Bill of Quantities 工程量清=
21333;
8) Schedule of Rates and Prices 单价和价目表
9) physical conditions 自然条件=
span>
10) artificial obstructions 人为障碍
11) written notice 书面通知=
span>
12) proper and reasonable measures 恰当合理的措施
13) superintendence 监督
14) at liberty 有(自由=
65289;权力
15) setting-out 放线
16) original points 基准点
17) lines 基准线
18) levels of reference 参考标高=
span>
3 Notes to the text
1) subject to the provisions of the contract 根据合同条款
2) with due care 应有的注=
24847;
3) when called upon so 如经要求=
span>
4) at the cost of the Employer 费用由业主承担
5) for the due performance of the Contract =
为了正常履行合同
6) at the expense in all respects of the Contracto=
r 费用应全部由承包É=
54;承担
7) be deemed to have inspected 被视为已经视察了…=
8230;
8) so far as is practicable 在尽可能实际的情Ñ=
17;下
9) except insofar as it is otherwise provided in t=
he
Contract 除在合同中另有=
规定之外
10) in the absence of specific instructions from t=
he
Engineer 无工程师具体<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
11) save insofar as it is legally or physically impossibl=
e 除由于法律或实际Ö=
07;因无法做到的情况外=
12) touching or concerning the Works 涉及或于该工程相Ð=
51;
13) is to be constantly on the Works and shall give his w=
hole
time to the superintendance of the same 经常驻在=
24037;程现场并应用其全Ų=
96;时间进行该工程的监=
督
14) misconducts himself 行为不轨=
span>
15) subject as above mentioned 如上所述
Section II: Translation and techniques
1 transla=
tion (重点=
、难点句)
1) provided that the Contractor shall not be
responsible, except as may be expressly provided in the Contract, for the
design or specification of the Permanent Works, or for the design or
specification of any Temporary Works prepared by the Engineer.
除非合同=
21478;有明文规定, =
承包人对工程师制ê=
50;的永久性工程的设计=
或规格, =
或临建工程的设计û=
10;规格概不负责。
2) the Tender shall contain an undertaking by the
Contractor to obtain, when required, a bond or guarantee of an insurance
company or bank, or other approved sureties to be jointly and severally bou=
nd
with the contractor to the Employer,
承包人应=
25215;诺按要求取得保险Ð=
44;司或银行的保单或保=
函,或其他经批准的=
0445;证人联合地或个别ߎ=
2;承包人向业主负连带&=
#36131;任的担保。
3) The Contractor shall be deemed to have satisfied
himself before tendering as to the correctness and sufficiency of his Tender
for the Works and of the rates and prices stated in the priced Bill of
Quantities and the Schedule of Rates and Prices, if any, which Tender rates=
and
prices shall, except insofar as it is otherwise provided in the Contract, c=
over
all his obligations under the Contract and all matters and things necessary=
for
the proper execution and maintenance of the Works.
应当认为=
65292;承包人在投标前已ń=
63;对该工程的投标书和=
标价的工程量清单以=
1450;单价和价目表(如ੜ=
4;有)中开列的单价和&=
#20215;格的正确与完备程=
230;感到满意,除在合同=
;中另有规定以外,这=
20123;投标单价和价格适ī=
92;于合同中规定的承包=
人的全部义务以及该=
4037;程的正确施工和维ঢ়=
2;所必需的一切材料和&=
#29289;品。
4) The Contractor shal=
l, whenever required by
the Engineer or Engineers’ Representative, also provide in wri=
ting
for his information a general description of the arrangements and methods w=
hich
the Contractor proposes to adopt for the execution of the Works.
无论何时=
65292;工程师或其代表提Ñ=
86;要求,承包人还得以=
书面形式提供一份承=
1253;人的施工计划安排ࡴ=
4;方法说明,以供其参&=
#32771;。
5) If at any time it should appear to the Engineer
that the actual progress of the Works does not conform to the approved prog=
ram
referred to in sub-clause (1)of this Clause, the Contractor shall prod=
uce,
at the request of the Engineer, a revised program showing the modifications=
to
the approved program necessary to ensure completion of the Works within the
time for completion as defined in Clause 48 hereof.
不论何时=
65292;只要工程师发现工ĸ=
43;实际进度与本条第<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>1<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>款规定的业经认可į=
40;方案不符,承包人必=
须应工程师的要求,=
5552;供一份修改方案,ल=
5;原有的方案作必要的&=
#20462;正,以保证工程能=
312;本合同第48=
条规定的期限内完ð=
37;。
6) The submission to a=
nd
approval by the Engineer or Engineer’s Representative of such program=
s of
the furnishing of such particulars shall not relieve the Contractor of any =
of
his duties or responsibilities under the Contract.
承包人不得因向工&=
#31243;师或工程师代表提=
132;或经其认可此种方案=
;或因提供此种细节,=
32780;被免除任何合同责Ê=
19;或义务。
7) Such authorized age=
nt
or representative shall receive,on
behalf of the Contractor,directions
and instructions from the Engineer or,subject to the
limitations of Clause 2 hereof,the
Engineer’s
此种授权代理人或&=
#20195;表应代表承包人接=
463;工程师的指令和指示=
;,或按本合同第2条的限制=
6465;件接受工程师代表=
0;指令和指示。
8) only such technical
assistants as are skilled and experienced in their respective callings and =
such
subagents,foremen
and leading hands as are competent to give proper supervision to the work t=
hey
are required to supervise,and
在本专业中技术熟&=
#24713;、经验丰富的技术=
154;员以及工程监督所需=
;要的有相当管理监督=
33021;力的副代理、监工Ø=
44;领班,以及
9) If, at any time during the progress of the Work=
s,
any error shall appear or arise in the position, levels, dimensions or
alignment of any part of the Works, the Contractor, on being required so to=
do
by the Engineer or the Engineer’s Representative, shall, at his own c=
ost,
rectify such error to the satisfaction of the Engineer or the Engineer̵=
7;s
Representative,
如果工程=
30340;任何部分的位置、Ċ=
31;高、尺寸或基准线方=
面出现或发生任何误=
4046;,当工程师或工程१=
2;代表要求对此进行纠&=
#27491;时,承包人应以自=
049;的费用纠正此误差,=
;直到工程师或工程师=
20195;表满意为止。
10) unless such error is based on incorrect data
supplied in writing by the Engineer or the Engineer’s Representative,=
in
which case the expense of rectifying the same shall be borne by the Employe=
r.
若此误差=
26159;由于工程师或工程ð=
72;代表以书面提供的数=
据不正确所致,业主=
1017;承担纠正工作的费ஷ=
2;。
11) The checking of any setting-out or of any line=
or
level by the Engineer or the Engineer’s Representative shall not in a=
ny
way relieve the Contractor of his responsibility for the correctness.
工程师或= 24037;程师代表对任何放ń= 47;工作或基准线或标高= 的复核均不应以任何= 6041;式解除承包人对放ಬ= 7;正确性所负担责任。<= /span>
2 techniq=
ues
/methods 翻译技巧/方法=
被动语态的译法
英语中被=
21160;语态使用范围很广ʌ=
92;汉语中虽然也有被动=
语态,但使用范围狭=
1364;得多,英语被动语ঙ=
7;的句子译成汉语时,&=
#24456;多情况下都可以译=
104;主动句,但也有一些=
;可以译成被动语态。=
span>
1)译成汉=
35821;的主动句
(1) Such conditions or artificial obstructions could not =
have
been reasonably foreseen by an experienced contractor.
经验丰富的承包人È=
63;无法预见此种自然情=
况或人为阻碍。
(2) The
Contractor shall, =
whenever
required by the Engineer or Engineers’ Representative, also provide in wri=
ting
for his information a general description of the arrangements and methods w=
hich
the Contractor proposes to adopt for the execution of the Works.
无论何时,在工=
程师或其代表提出要=
7714;下,承包人还得以ߗ=
0;面形式提供一份施工&=
#35745;划安排和方法说明=
290;
(3) in which case the expense of rectifying the sa=
me
shall be borne by the Employer.
在这种情况下,=
业主则承担纠正工作=
0340;费用。
(4) “Specificatio=
n”
means the specification referred to in the Tender and any modification ther=
eof
or addition thereto as may from time to time be furnished or approved in
writing by the Engineer.
“技术规范=
span>”=
span>指在标书或任何标È=
70;更改中提及的规范,=
或由工程师随时可能=
2686;加或书面同意增加=
0;部分。
(5) The Drawings shall
remain in the sole custody of the Engineer,but two copies ther=
eof
shall be furnished to the Contractor free of charge.
图纸由工=
31243;师独自保管,但须×=
21;承包人免费提供两份=
副本。
(6) The Part B shall not
sublet any part of the house to others without the prior written conse=
nt
of the Employer,which
shall not be unreasonably withheld.
未经业主=
20107;前书面同意,乙方Ç=
81;得将房屋的任何部分=
分租给他人,但业主=
9981;得无故不同意分租.
(7) The contract can be revised, canceled, or
terminated with mutual consent. Before both parties have reached an agreeme=
nt,
the contract should be strictly observed.
经当事人=
21452;方协商同意后,可É=
97;变更、解除和终止合=
同。在未达成一致意=
5265;前,仍要严格履行ࡧ=
2;同。
(8) The temporary title of the engaged party is
Visiting Scholar. Part B is required to be disciplined to the related
regulation of Part A during the contract period.
乙方的临=
26102;职位为访问学者。Ĭ=
02;方按照有关规定在合=
同期内对乙方进行管=
9702;。
1)译成汉=
35821;的被动句
(1) If the said documents are wri=
tten
in more than one language,the
language according to which the Contract is to be construed and interpreted
shall also be designated in Part Ⅱ, being therein
designated the “Ruling Language”.
如果上述文件用一&=
#31181;以上语言写成,解%=
322;合同的语言必须在第=
;二部分中予以规定,=
19988;将被定为“主体语言”。
(2) The shipping space for the contracted goods sh=
all
be booked by the Buyers or the Buyers' shipping agent, China National
Chartering Corporation.
装运本合=
21516;货物的船舱,由买Ą=
41;或买方运输代理人中=
国租船公司租定。
(3) Payment of rental will be one installment every
month(s). The first installment will be paid
before_______(month)______(day)__________(year). Each successive installment
will be paid_________each month.
租金按
(4) One copy of the
Drawings,furnished to the
Contractor as aforesaid,shall
be kept by the contractor on the Site and the same shall at all reasonable
times be available for inspection and use by the Engineer.
按上述规定提交给&=
#25215;包人的一份图纸副=
412;必须被留在工地,以=
;便工程师在合理的时=
38388;内查阅使用。
(5) Services provided by Part A pursuant to this
Agreement, may not be transferred, assigned or distributed without the prior
written consent of Part A.
未经甲方=
20107;先书面同意,根据Ĉ=
12;《协议》甲方提供的=
所有“=
span>服务”=
span>,均不得被转让、Ñ=
86;让、或分销。
(6) This Agreement shall be governed by and constr=
ued
in accordance with the substantive laws of the State of
本《协议=
12299;受美国北卡罗来纳ð=
30;实体法的管辖,并根=
据该法进行解释。
(7) Should a platform be discontinued during the t=
erm
of this Agreement, Part A will have the option to continue supporting Custo=
mer
on that platform or to issue Customer a pro rata refund.
如果任何=
24179;台在本《协议》期ſ=
88;中断运行,甲方有权=
决定是否继续使用该=
4179;台支持“=
span>用户”=
span>,或按比例向“=
span>用户”=
span>退款。
(8) Training IP is provided solely for these of the
participants during the provision of the Learning Services and shall not be
copied or transferred without the prior written consent of Part A.
“=
span>培训课知识产权”=
span>仅供学员在“=
span>学习服务”=
span>期间使用,未经甲Ą=
41;的事先书面同意,不=
得予以复制或转让。
Section III Translation Practice
1 Which of the given translations can best express=
the
original meaning of each sentence? <=
/span>
1) In order to access and utilize Support Services, Custo=
mer
will be required to provide Part A with its Customer number.
A. 为了进入=
24182;使用“=
span>支持服务”=
span>,“=
span>用户”=
span>被要求向甲方提供“=
span>用户”=
span>号。
B.为获得=
21644;使用“=
span>支持服务”=
span>,“=
span>用户”=
span>在启用“=
span>支持服务”=
span>时,须向甲方提供“=
span>用户”=
span>号。
C.甲方需要提供“用户”号,为了“ī=
92;户”在启用̶=
0;支持服务”获得使用。
D.“用户”被甲方提供一“用户”号,为了进入并使用“支持服务”。
2) If the Contractor shall be dissatisfied by reason of a=
ny
decisions of the Engineer’s Representative he shall be entitled to re=
fer
the matter to the Engineer,who shall thereupon co=
nfirm,reverse o=
r vary
such decision.
A. 若承包人对工程师É=
95;表的任何决定不满意=
,其有权将此决定提=
0132;工程师确认、取消=
0;更改。
B.若承包=
;人被工程师代表的任=
20309;决定不满意,其被þ=
80;权将此决定提交工程=
师确认、取消或更改=
2290;
C.若工程=
;师代表的任何决定被=
25215;包人不满意,其被þ=
80;权将此决定提交工程=
师确认、取消或更改=
2290;
D.若承包=
;人没有对工程师代表=
30340;任何决定满意,他į=
40;权力是将此决定提交=
工程师确认、取消或=
6356;改。
3) In case the premise and attached facilities are damage=
d by
quality problems, natural damages or accidents, Party A will be responsible=
to
repair and pay the relevant expenses.
A. 如果房屋和被附=
上的设施受质量、自=
8982;或意外事件损坏,ஸ=
2;方有权要求修缮并承&=
#25285;相关费用的责任。
B.万一房=
23627;设施被质量、自然û=
10;意外事件损坏,甲方=
有权要求修缮并承担=
0456;关费用的责任。
C.房屋设施如因=
质量原因、自然损耗=
2289;不可抗力或意外事ߥ=
4;而受到损坏,甲方有&=
#20462;缮并承担相关费用=
340;责任。
D.万一房屋=
;及设施被损坏,可能=
26159;质量、自然或意外É=
07;件所造成,甲方有权=
要求修缮并承担相关=
6153;用的责任。
4)
All operations necessary for the execution of the Works shall be carried on=
so
as not to interfere unnecessarily or improperly with the convenience of the
public.
A. 工程施工所属必需的=
一切操作在进行时均=
9981;应对公众的便利有ߎ=
1;必要和不适当的干扰&=
#12290;
B.为了工程施工的一=
20999;操作在进行时均不ò=
12;该对公众的便利产生=
不必要的干扰。
C.为了工程施工的一=
20999;操作的被实施不应Ŧ=
13;对公众的便利产生不=
必要的干扰。
D.被实施的工程不应=
35813;对公众的便利产生Ç=
81;必要的干扰。
5)
All samples shall be supplied by the seller at his own cost if the supply
thereof is clearly intended by or provided for the contract, but if not, th=
en
at the cost of the buyer.
A. 如果合同=
;中已经明确指明或规=
23450;,所有的样品应该ŝ=
87;卖方提供,那么他应=
该承担其费用,否则=
0854;费用由买方承担。
B.所有的=
;样品应该被卖方提供=
24182;承担其费用,如果×=
12;同中已经明确指明或=
规定,否则其费用由=
0080;方承担。
C.所有的=
;样品应该被卖方以自=
24049;的费用提供,如果×=
12;同中已经明确打算或=
提供,否则其费用由=
0080;方承担。
D.如果样=
;品的提供在合同中已=
32463;明确指明或规定,Ò=
17;全部样品应由卖方提=
供并承担其费用,否=
1017;其费用由买方承担Ӎ=
0;
6) The cost of maki=
ng
any test shall be borne by the plaintiff.
A. 进行任何=
;此种检验的费用将由=
21407;告承担。
B.原告承担被要求承=
25285;进行任何此等检验į=
40;费用。
C.任何进行此等检验=
30340;费用被原告承担。
D.谁主张,谁举证并=
25215;担费用。
7) The payment of the afore-said expenses shall be effect=
ed
against presentation of the original vouchers after being checked.
A. 前述各种有关费被ਞ=
3;付是凭原始单据核实&=
#12290;
B.如果支付前面=
5552;到的各种有关费,=
7;么需要出示原始单据&=
#24182;被核实。
C.前述各=
31181;有关费用均凭原始Õ=
33;据核实支付。
D.不出示原始=
1333;据并被核实,就不೦=
1;支付前面提到的各种&=
#26377;关费。
8) Contracts for the supply of goods to be manufactured or
produced are to be considered sales unless the party who orders the goods
undertakes to supply a substantial part of the materials necessary for such
manufacture or production.
A. 提供待生=
;产或已生产的货物的=
21512;同被视为销售合同ʌ=
92;除非订购货人保证供=
应主要材料为了制造=
5110;生产。
B.如果订=
;购货人不能保证所供=
24212;主要材料是为了制Ű=
96;或生产,那么这个合=
同就不能被视为销售=
1512;同。
C.这个合同就不能被=
35270;为销售合同,是因È=
26;它提供待生产或已生=
产的货物。
D.供应尚待制造=
或生产的货物的合同=
4212;视为销售合同,除༣=
0;订购货物的当事人保&=
#35777;供应这种制造或生=
135;所需的大部分重要材=
;料。
9) Should the Sellers fail to load the goods, within the =
time
as notified by the Buyers, all expenses such as dead freight, demurrage, et=
c.,
and consequences thereof shall be borne by the Sellers.
A. 如卖方不能按买=
方所通知的时间如期=
5013;船时,则空舱费及ଖ=
2;期费等一切费用和后&=
#26524;均由卖方负担。
B.如果卖方没有按买=
26041;所通知的时间装船ʌ=
92;卖方需要承担空舱费=
及滞期费和后果。
C.如果卖方按买方所=
36890;知的时间装船,空ō=
29;费及滞期费和后果需=
要被卖方承担。
D.如果卖方不想承担=
31354;舱费及滞期费和后ĉ=
24;,需要卖方按照买方=
所通知的时间装船。
10) The decision made by this commission shall be regarde=
d as
final and binding upon both parties. Arbitration fees shall be borne by the
losing party, unless otherwise awarded.
A. 最后该委=
21592;会做出决定,双方õ=
17;须服从。除另有规定=
外,仲裁费用被败诉=
6041;负担。
B.一旦该=
22996;员会做出最后决定ʌ=
92;双方不得再申诉。仲=
裁费用被败诉方负担=
5292;除另有规定外。
C.该委员=
20250;最后做出决定,要ĕ=
14;双方必须服从。除另=
有规定外,仲裁费用=
0001;败诉方负担。
D.该委员会决定=
是终局的,对双方均=
6377;约束力。仲裁费用ᦁ=
2;除另有规定外,由败&=
#35785;一方负担。
2 Read the passages and consider the translation
following. Make corrections where you think are inappropriate and or wrong.=
1) The Engineer shall carry out such duties in iss=
uing
decisions,certificates and orders as are specified in the
Contract. In the event of the Engineer being required in terms of his
appointment by the Employer to obtain the specific approval of the Employer=
for
the execution of any part of these duties,this shall be set out =
in
Part Ⅱ<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'> of these
Conditions.
工程师必=
39035;按合同明文规定,ì=
53;行做决断、颁发证书=
和发出指令等职责。=
2914;业主签发的工程师ߥ=
9;命书中规定其某些职&=
#36131;的履行得经业主专&=
376;认可,其要件应在本=
;合同第二部分予以规=
23450;。
2) Provided always that if, in the opinion of the
Engineer,compliance with any such instructions shall involve
the Contractor in any cost,which by reason of any=
such
ambiguity or discrepancy could not reasonably have been foreseen by the
Contractor,the Engineer shall certify and the Employer shall =
pay
such additional sum as may be reasonable to cover such costs.
如工程师=
35748;为,服从此种指令Ê=
50;使承包人发生额外费=
用,而此种费用是承=
1253;人由于上述意思含౺=
6;或不一致而按理无法&=
#39044;见的,工程师应予=
197;证明,业主必须支付=
;相应的额外款额以补=
20607;此种费用。
3) Such insurance shall be effected with an insurer
and in terms approved by the Employer, which approval shall not be unreason=
ably
withheld, and the contractor shall, whenever required, produce to the Engin=
eer
or the Engineer’s Representatives the policy or policies of insurance=
and
the receipts for payment of the current premiums.
这类保险=
24212;由一个保险人按雇È=
27;批准的条款承保方为=
有效,不得无故拒绝=
2473;予该项批准。在需ව=
1;时,承包人应向工程&=
#24072;或工程师代表出示=
968;份或多份保险单和支=
;付保险单的收据。
4) Should the vessel be
withdraw or replaced or delayed eventually or the cargo be shut out, etc., =
and
the Sellers be not informed in good time to stop delivery of the cargo, the
calculation of the loss for storage expenses and insurance premium thus
sustained at the loading port should be based on the loading date notified =
by
the agent to the Sellers (or based on the date of the arrival of the cargo =
at
the loading port in case the cargo should arrive there later than the notif=
ied
loading date).
如果船只=
26368;终被取消、替换或ó=
10;期或者货物被阻止等=
情况而未能及时通知=
1334;方停止发货,在装=
7;发生的滞仓及保险费&=
#25439;失的计算,应以代=
702;通知之卖方装船日期=
;(<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>以货物到达装货港Ą=
85;期为准,如货物早于=
船代理通知之装船日=
6399;抵达装港,应以货୰=
9;抵港日期)<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>为准。
5) The seller must provide at his own expense
packaging (unless it is usual for the particular trade to make the goods of=
the
contract description available unpacked) which is required for the
transport of the goods, to the extent that the circumstances relating to the
transport (for example modalities, destination) are made known to the
seller before the contract of sale is concluded. Packaging is to be marked
appropriately.
卖方必须自己承担=
20184;费用提供按照卖方ß=
12;销售合同被订立前已=
知的有关该货物运输=
5288;如运输方式、目的ࢸ=
0;)所要求的包装(除&=
#38750;按照相关行业惯例A=
292;合同所述货物通常无=
;需包装发运)。包装=
24212;作适当标记。
3. M=
ake
comments on the methods of the translation. Do you think there are better w=
ays
to do the translation?
1) Questions concerning matters governed by this C=
onvention
which are not expressly settled in it are to be settled in conformity with =
the
general principles on which it is based or, in the absence of such principl=
es,
in conformity with the law applicable by virtue of the rules of private
international law.
=
0961;本公约未明确解决=
0;属于本公约范围的问&=
#39064;,应按照本公约所=
381;据的一般原则来解决=
;,在没有一般原则的=
24773;况下,则应按照国ƀ=
69;私法规定适用的法律=
来解决。
2) All disputes arising from the execution of this=
contract
shall be settled through friendly consultations to mutual satisfaction. In =
case
no agreement can be reached, the case in dispute shall then be forwarded to=
the
Foreign Trade Arbitration Commission of the China Council for the Promotion=
of
International Trade for Arbitration in accordance with its Provisional Rule=
s of
Procedure. The decision made by this commission shall be regarded as final =
and
binding upon both parties.
在履行协=
35758;过程中,如产生争ť=
58;,双方应友好协商解=
决。若通过友好协商=
6410;能达成协议,则提ߝ=
2;中国国际贸易促进委&=
#21592;会对外贸易仲裁委=
592;会,根据该会仲裁程=
;序暂行规定进行仲裁=
12290;该委员会决定是终ì=
16;的,对双方均有约束=
力。
3) None of the Permanent works, shall save as
hereinafter provided, be carried on during the night or on Sundays, if loca=
lly recognized
as days of rest, or their locally recognized equivalent without the permiss=
ion
in writing of the Engineer, except when the work is unavoidable or absolute=
ly necessary
for the saving of life or property or for the safety of the Works, in which
case the Contractor shall immediately advise the Engineer.
除下文规=
23450;的情况外,任何永È=
37;工程均不得在夜间或=
星期日施工;如为当=
2320;公认休息日或相当ߛ=
0;休息日的时间,无工&=
#31243;师的书面许可,亦=
981;得在上述时间内施工=
;,但为了抢救生命或=
36130;产,或为了工程的ê=
33;全而不可避免或绝对=
需要的作业除外。在=
7492;情况下,承包人应ే=
5;即向工程师提出建议&=
#12290;
4) Written application is prerequisite for absence
from duty, for sick absence the application shall be presented with proof f=
rom
hospital. Payment during sickness absence within 10 days is issued at normal
rate. If the Party B is unable to continue the employment due to health
problem, the contract can be terminated on basis of negotiation on merits of
each case.
乙方请假=
39035;向甲方提交书面申Ŧ=
31;,病假需凭医院证明=
。假期在10=
日以内薪金照发。È=
57;方因病不能继续本合=
同规定的工作时,双=
6041;可通过协商解除聘ஷ=
2;关系。
5) During the leasing term, any party who fails to
fulfill any provisions of this contract without the other party's acknowled=
gement
will be deemed to breach the contract. Both parties agree that the default =
fine
will be________________. In case the default fine is not suffici=
ent
to cover the loss suffered by the faultless party, the party in breach shou=
ld
pay additional compensation to the other party.
如果任何=
19968;方在对方不知情的÷=
73;况下,不履行本合同=
规定条款,导致本合=
1516;中途中止,则视为=
3;方违约,双方同意违&=
#32422;金为人民币_________=
__元整,若违约金不Ū=
75;弥补无过错方之损失=
,则违约方还需就不=
6275;部分支付赔偿金。
4. Assignment: Translation the following passage(s) into
Chinese
1) Both parties will settle the disputes arising f=
rom
execution of the contract or in connection with the contract through friend=
ly
consultation. In case the agreement cannot be reached, any party may summit=
the
dispute to the court that has the jurisdiction over the matter.
2) Either party shall not be held responsible for
failure or delay to perform all or any part of this agreement due to flood,
fire, earthquake, draught, war or any other events which could not be
predicted, controlled, avoided or overcome by the relative party. However, =
the
party affected by the event of Force Majeure shall inform the other party of
its occurrence in writing as soon as possible and thereafter send a certifi=
cate
of the event issued by the relevant authorities to the other party within 15
days after its occurrence.
3) a)
Party B shall observe Party A’s work system and regulations concerning
administration of foreign experts and shall accept Party A’s arrangem=
ent,
direction, supervision and evaluation in regard to his/her work. Without Pa=
rty
A’s written consent, Party B shall not render service elsewhere or ho=
ld
concurrently any post unrelated to the work agreed on with Party A.
b) Party B shall complete the tasks agreed on schedule and guarantee the
quality of work.
c) Party B shall respect
d) Party B shall observe
4) Both Parties should abide by the contract and
should refrain from revising, canceling, or terminating the contract without
mutual consent. The contract can be revised, cancelled, or terminated with
mutual consent. Before both parties have reached an agreement, the contract=
should
be strictly observed.
5) The Sellers shall ship the goods within the tim=
e as
stipulated in Clause (9) of this Contract by a direct vessel sailing from t=
he
port of loading to
Unit=
Three
Commercial Law Related Materials
Sect=
ion I:
Text
Procedures for
Balance-of-Payments Consultations
The
Committee on Balance-of-Payments Restrictions (referred to in this
Understanding as the “Committee”) shall carry out consultations=
in
order to review all restrictive import measures taken for Balance-of-Paymen=
ts
purposes. The membership of the Committee is open to all Members indicating
their wish to serve on it. The Committee shall follow the procedures for
consultations on Balance-of-Payments restrictions approved on
28 April 1970 (BISD 18S/48-53, referred to in this Understanding =
as
“full consultation procedures”), subject to the provisions set =
out
below.
A Me=
mber
applying new restrictions or raising the general level of its existing
restrictions by a substantial intensification of the measures shall enter i=
nto
consultations with the Committee within four months of the adoption of such
measures. The Member adopting such measures may request that a consultation=
be
held under paragraph 4(a) of Article XII or paragraph 12(a) of
Article XVIII as appropriate. If no such request has been made, the
Chairman of the Committee shall invite the Member to hold such a consultati=
on.
Factors that may be examined in the consultation would include, inter&nb=
sp;alia,
the introduction of new types of restrictive measures for Balance-of-Paymen=
ts
purposes, or an increase in the level or product coverage of restrictions. =
All
restrictions applied for Balance-of-Payments purposes shall be subject to
periodic review in the Committee under paragraph 4(b) of Article XII or
under paragraph 12(b) of Article XVIII, subject to the possibilit=
y of
altering the periodicity of consultations in agreement with the consulting
Member or pursuant to any specific review procedure that may be recommended=
by
the General Council.
Consultations ma=
y be
held under the simplified procedures approved on 19 December 1972 (BISD
20S/47-49, referred to in this Understanding as “simplified consultat=
ion
procedures”) in the case of least-developed country Members or in the
case of developing country Members which are pursuing liberalization effort=
s in
conformity with the schedule presented to the Committee in previous
consultations. Simplified consultation procedures may also be used when the
Trade Policy Review of a developing country Member is scheduled for the same
calendar year as the date fixed for the consultations. In such cases the
decision as to whether full consultation procedures should be used will be =
made
on the basis of the factors enumerated in paragraph 8 of the
1979 Declaration. Except in the case of least-developed country Member=
s,
no more than two successive consultations may be held under simplified
consultation procedures.
Notification and Documentatio=
n
A Member shall notify =
to
the General Council the introduction of or any changes in the application of
restrictive import measures taken for Balance-of-Payments purposes, as well=
as
any modifications in time-schedules for the removal of such measures as
announced under paragraph 1. Significant changes shall be notified to =
the
General Council prior to or not later than 30 days after their announcement=
. On
a yearly basis, each Member shall make available to the Secretariat a
consolidated notification, including all changes in laws, regulations, poli=
cy
statements or public notices, for examination by Members. Notifications sha=
ll
include full information, as far as possible, at the tariff-line level, on =
the
type of measures applied, the criteria used for their administration, produ=
ct
coverage and trade flows affected.
At the request of
any Member, notifications may be reviewed by the Committee. Such reviews wo=
uld
be limited to the clarification of specific issues raised by a notification=
or
examination of whether a consultation under paragraph 4(a) of Article =
XII
or paragraph 12(a) of Article XVIII is required. Members which have
reasons to believe that a restrictive import measure applied by another Mem=
ber
was taken for Balance-of-Payments purposes may bring the matter to the
attention of the Committee. The Chairman of the Committee shall request
information on the measure and make it available to all Members. Without
prejudice to the right of any member of the Committee to seek appropriate
clarifications in the course of consultations, questions may be submitted in
advance for consideration by the consulting Member.
The consulting
Member shall prepare a Basic Document for the consultations which, in addit=
ion
to any other information considered to be relevant, should include: (a)<=
/i>
an overview of the Balance-of-Payments situation and prospects, including a
consideration of the internal and external factors having a bearing on the
Balance-of-Payments situation and the domestic policy measures taken in ord=
er
to restore equilibrium on a sound and lasting basis; (b) a full
description of the restrictions applied for Balance-of-Payments purposes, t=
heir
legal basis and steps taken to reduce incidental protective effects; (c)=
measures taken since the last consultation to liberalize import restriction=
s,
in the light of the conclusions of the Committee; (d) a plan for
the elimination and progressive relaxation of remaining restrictions.
References may be made, when relevant, to the information provided in other
notifications or reports made to the WTO. Under simplified consultation
procedures, the consulting Member shall submit a written statement containi=
ng
essential information on the elements covered by the Basic Document.
T=
he
Secretariat shall, with a view to facilitating the consultations in the
Committee, prepare a factual background paper dealing with the different
aspects of the plan for consultations. In the case of developing country
Members, the Secretariat document shall include relevant background and
analytical material on the incidence of the external trading environment on=
the
Balance-of-Payments situation and prospects of the consulting Member. The
technical assistance services of the Secretariat shall, at the request of a
developing country Member, assist in preparing the documentation for the
consultations.
<= o:p>
<= o:p>
2 Ne=
w /key
words and expressions
1)T=
he
Committee on Balance-of-Payments Restrictions 国ƀ=
69;收支限制委员会
2)r=
estrictive
import measures 限制出口=
5514;施
3)BISD 18S/48-53 Basic Instruments and Selected Documents (published by GATT) 《基本文<= o:p>
件资料选编》ʌ=
88;由GATT出版)
4)subject to the provisions set out below=
遵守下列规定
5)inter alia特别,就…=
8230;中(=3Damong=
other
things)
6)General Council 总理事会
7)s=
implified
consultation procedures 简Ô=
70;磋商程序
8)Trade Policy Review 贸ą=
31;政策审议
9)reduce incidental protective effects 减ë=
69;附带保护作用
10)in the light of
按照
11)Basic Document 基本文件
12)the incidence of the external trading environment外部贸易环境į=
40;影响范围
3 No=
tes to
the text
1)referred to in this Understanding as the “Committee” =
span>本谅解中(简ʌ=
89;称为“委员会”,
to
… as 常常译成=
5306;以下(简)称为……
2)subject to the possibility of altering the periodicity of consultation=
s in
agreement with the
consulting Member 还Š=
01;考虑与磋商成员议定=
的修改磋商周期的可=
3021;性
3)including a consideration of the internal and external factors having =
a bearing on the
Balance-of-Payments situation 包ý=
24;对国际收支状况有影=
响的内外因素的考虑=
2290;Bear on
对有影响,有Ð=
51;。
4)References may be made, when relevant, to the information provided in
other notifications or
reports made to the WTO. =
在相关的情况Ç=
79;,可参考已向WTO提交的其=
0182;通知或报告
中的信息。Made to the WTO 向世贸组=
2455;提交的……
5) The consulting Member shall prepa=
re a
Basic Document for the consultations which, in addition to any other information considered to be relevant,
should include: …… 参Ó=
52;磋商的成员在准备任=
何其他被视为有关的=
0449;息外,还应为磋商࠭=
4;备一份基本文件,包&=
#25324;:…… in addition to 除……之外,还……
Sect=
ion II:
Translation and techniques
1
translation (重点=
、难点句)
1) The membership of the Committ=
ee is open to all Members indicating
their wish to serve on
it.
委员会对所有ŝ=
20;示愿意在其中任职的=
成员开放。
2) A Member applying new restriction=
s or
raising the general level of its existing restrictions by a substantial
intensification of the measures shall enter into consultations with the
Committee within four months of the adoption of such measures.
实施新的限制û=
10;通过实质性加强现有=
措施而提高其现有限=
1046;总体水平的一成员ᦁ=
2;应在采取此类措施后&=
#22235;个月内与委员会进"=
892;磋商。
3) or in the case of developing coun=
try
Members which are pursuing liberalization efforts in conformity with the
schedule presented to the Committee in previous consultations.
或对于按照在É=
97;往磋商中提交委员会=
的时间表推行自由化=
0340;发展中国家成员
4) Notifications shall include
full information, as far as possible, at the tariff-line level, on the type=
of
measures applied, the criteria used for their administration, product cover=
age
and trade
flows
affected.
通知应尽=
1487;能包括细分至税号=
0;关于实施措施的种类&=
#12289;管理措施的标准、=
463;到影响的产品范围和=
;贸易流量的所有信息=
12290;
5) Members which have reasons to bel=
ieve
that a restrictive import measure applied by another Member was taken for
balance-of-payments purposes may bring the matter to the attention of the
Committed.
&nbs=
p; 如成员有理由ť=
48;为另一成员实施的限=
制性进口措施是为国=
8469;收支目的而采取的ᦁ=
2;则可提请委员会注意&=
#27492;事项。
2 te=
chniques
/methods 翻译=
技巧/方法=
1)
Translation of Participial Phrases as an Attributive
=
充当定语的分词短Ŧ=
21;译成汉语的定语
=
英语分词有动词加-ing的现在分词和加-ed的过去分词两种形ó=
35;。分词组成的短语在=
句子中用作定语,其=
0316;用相当于一个定语ߡ=
4;句,修饰前面的名词&=
#65292;这种分词短语通常=
063;译成前置的名词修饰=
;语,如:
(1) The membership of the Committee is open to all
Members indicating their wish to serve on it.
=
委员会对所有表示=
24895;意在其中任职的成&=
#21592;开放。
(2) A Member applying new restrictions or raising the gen=
eral
level of its existing restrictions by a substantial intensification of the
measure shall enter into consultations with the Committee within four month=
s of
the adoption of such measures.
=
实施新的限制或通Ű=
07;实质性加强现在措施=
而提高其现有限制总=
0307;水平的一成员,应在采取Ē=
92;类措施后4<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>个月内与委员会磋Ú=
30;。
(3) All restrictions applied for balance-of-payments purp=
oses
shall be subject to periodic review in the Committee under paragraph 4(6) of
Article XII.
=
为国际收支目的而ê=
54;施的所有限制应根据第12=
条第4<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>款在委员会中进行ê=
50;期审议。
(4) Consultations may be held under the simplified proced=
ures
approved on 19 December
=
对于最不发达国家û=
04;员或对于按照在以ô=
48;磋商中提交委员会=
102;间表推行自由化的发=
;展中国家成员,磋商=
21487;根据
(5) When a customs union applies a safeguard measure as a single unit, all the requirement=
s for
the determination of serious damage or actual threat thereof under this
Agreement shall be based on the conditions existing in the customs union=
as
a whole.
=
如关税同盟作为一Õ=
33;独整体实施保障措施=
,则本协定项下确定=
0005;重损害或实际威胁=
0;所有要求,应以整个&=
#20851;税同盟中存在的条=
214;为基础。
2)
Translation of Participial Phrases as an Attributive to Something Else
充当定语的分词短Ŧ=
21;的其他译法
(1) including a consideration of the internal and external
factors having a bearing on the balance-of-payment situation and the domest=
ic
policy measures taken in order to restore equilibrium on a sound and lasting
basis;
=
包括考虑对国际收ă=
03;有影响的内外因素和=
国内政策措施,为了=
在健全和持久的基础=
9978;恢复平衡。
(2)measures taken since t=
he
last consultation to liberalize import restrictions, in the light of the
conclusions of the Committee;
=
根据委员会的结论ʌ=
92;自上次磋商以来采Ö=
62;措施,放宽对进口=
340;限制;
(<= span lang=3DEN-US>3)= Under simplified consultation procedures, the consulting Member shall submit a written statement containing essential information on the elements covered = by the Basic Document.
&= nbsp; 根据简化磋商程= 序,参加磋商的成员= 4212;该提交一份书面说= 6;,包括基本文件的ߒ= 7;要内容。
(4) The Secretariat shall, with a= view to facilitating the consultations in the Committee, prepare a factual background paper dealing with the different aspects of the plan for consultation.
&= nbsp; 为了方便委员会= 中的磋商,秘书处应= 5813;准备一份事实背景ਧ= 1;件,来处理磋商计࠵= 0;的不同方面。
Section III Translation Practic=
e
1
Which of the given translations can best express the original meaning of ea=
ch
sentence?
1) The authorities of the importing Member shall provide
adequate justification as to the criteria used to determine which products =
are
subject to restriction.
A. 进口成员=
30340;权威机关应该对确ê=
50;受限产品的标准提供=
充分的正当理由。
B. 进口成员=
30340;权威机关将会提供Ű=
66;当的理由标准,用来=
确定那种应该限制。
C. 进口成员=
22269;的主管将提供适当į=
40;正确标准,用来决定=
那种产品受到限制。
D. 进口国的=
39046;导应该举出充分理Ĭ=
01;,证明他们限制产品=
进口是正确的。
2) This agreement shall apply to all pre-shipment inspect=
ion activates
carried out on the
A. 本协定适=
29992;于所有装运前检查ė=
63;动,无论是政府还是=
政府机构签约或授权=
0340;活动。
B. 在成员领=
22303;内的所有检验活动ų=
17;适用于本协定,无论=
它是政府签约还是授=
6435;的。
C. 本协定适用于在各û=
04;员领土内实施的所有=
装运前的检验活动,=
6080;论此类活动是由一ৎ=
4;员的政府还是由任何&=
#25919;府机构签约或授权=
340;。
D. 所有的装=
36816;前检验活动,不论ą=
59;政府签约还是政府授=
权的都归本协定管辖=
2290;
3) In respect of performers, producers of phonograms and
broadcasting organizations, this obligation only applies in respect of the
rights provided under this Agreement.
A. 为了对表演者、=
录音制品制作者和广=
5773;组织者表示尊敬,ઽ=
2;义务仅适用于尊敬他&=
#20204;的权利。
B. =
span>就表演者、录音制Ø=
97;制作者和广播组织者=
而言,此义务仅适用=
0110;本协议定规的权利Ӎ=
0;
C. 在本协议=
19979;,这种权利仅授予ŝ=
20;演者、录音制品制作=
者和广播组织者。
D. 在表演者=
12289;录音制品制作者和ñ=
91;播组织者方面,本协=
议中此义务仅规定了=
0182;们的权利。
4) With regard to the protection of intellectual property,
any advantage, favor, privilege or immunity granted by a Member to the
nationals of any other country shall be accorded immediately and
unconditionally to the nationals of all other Members.
A. 对于知识产权保护ʌ=
92;一成员对任何其他国=
家国民给予的任何利=
0410;、优惠、特权或豁ࠡ=
3;,应立即无条件地给&=
#20104;所有其他成员的国=
665;。
B. 就知识产权保护=
这一问题来说,任何=
0248;势、优惠、特权或ࠡ=
3;除,被给予一个成员&=
#22269;的国民,应该一样=
435;即无条件地给予其他=
;成员的国民。
C. 关于知识产权保=
护、任何优势、优惠=
2289;特权或豁免权,给ߚ=
4;一成员国的国民一样&=
#20063;要立即无条件地给=
104;其他成员国的国民。=
;
D. 给予一成员国的=
国民知识产权保护、=
0219;何优势、优惠、特=
5;或豁免权,也应该立&=
#21363;无条件地给予其他=
104;员国的国民。
5) Members agree to enter into negotiations aimed at
increasing the protection of individual geographical indications under Arti=
cle
23, taking into account the need to ensure equitable treatment of the produ=
cers
concerned and that consumers are not misled.
A. 各成员同意参加=
目的为加强根据第23=
条对单个地理标识į=
40;保护同时又考虑保证=
公平对待有关生产者=
9988;使消费者不致产生=
3;解的需要的谈判。
B. 成员们同意进入=
谈判,目的是加强个=
0307;地理标识的保护,ࢷ=
2;第23=
条以下,又要考虑ñ=
79;等对待相关生产者,=
消费者也不被误导。
C. 考虑到公平对待=
有关生产者且使消费=
2773;不致产生误解的需ව=
1;,成员们一致同意根&=
#25454;第23=
条进行谈判。
D. 各成员同意进行谈Ò=
28;,以加强根据第23=
条对单个地理标识į=
40;保护,同时考虑保证=
公平对待有关生产者=
9988;使消费者不致产生=
3;解的需要。
6) Payment of the transactions stipulated in Article 3 sh=
all
be effected by reciprocal L/C. Party A shall open a L/C in favor of Party B=
to
pay by installments the entire cost of the equipment to be supplied by Part=
y B.
A. 交易支付被第三=
条所订,将被对开信=
9992;证支付,甲方为乙ਬ=
1;利益开信用证,用来&=
#20998;期支付乙方提供设=
791;的全部价款。
B. 第三条所订的交=
易支付通过对开信用=
5777;进行,以甲方开出ߣ=
7;乙方受益人的信用证&=
#65292;分期支付乙方所供#=
774;备的全部价款。
C. 以信用证的方式支É=
84;第三条所订的交易价=
款,以甲方开出以乙=
6041;受益人的信用证,࠳=
8;期支付乙方所供设备&=
#30340;全部价款。
D. 在第三条中规定=
了交易价款的支付,=
0197;甲方开出以乙方受=
0;人的信用证,分期支&=
#20184;乙方所供设备的全%=
096;价款。
7) The cover of All Risks is the = most comprehensive of the three. Aside from the risks covered under F.P.A. and W.P.A. conditions as above, this insurance also covers all risks of loss of= or damage to insured goods whether partial or total, arising from external cau= ses in the course of transit.
A. 在三种基本险别中ʌ=
92;一切险承保的范围最=
为广泛,除了包括上=
6848;平安险和水渍险的ࡦ=
8;项责任以外,该项保&=
#38505;还负责被保险货物=
312;运输途中由于外来因=
;素所致的全部或部分=
20002;失或损失。
B. 一切险的覆盖面=
在三个保险中最大,=
4179;安险和水渍险放在ߌ=
8;边,该保险还覆盖被&=
#20445;货物丢失或损失的=
840;部风险,无论是部分=
;还是全部,这是由于=
36816;输中的外部原因所Ű=
96;成的。
C. 一切险的覆盖最=
佳地综合了三种保险=
5292;切不说平安险和水ଁ=
3;险,无论被保货物是&=
#37096;分还是全部丢失或=
439;失,它全部覆,前提=
;是由于运输中的外部=
21407;因所造成的损失。
D. 综合性最强的保=
险是一切险,除了包=
5324;上述平安险和水渍༊=
5;外,它包括了三种保&=
#38505;,还负责被保险货=
289;在运输途中由于外来=
;因素所致的全部或部=
20998;丢失或损失。
8) Pricing strategy is part of the process of developing an overall marketing strategy. According to objection= s of a company, the pricing strategy may be demand-oriented pricing examining the intensity of demand as expressed by consumers or competition-oriented prici= ng examining the pricing behavior of competitors.
A. 定价策略是制定=
整个营销策略过程中=
0340;一部分。根据公司=
6;标,定价策略可以分&=
#20026;考虑消费者表现出=
340;对商品的强烈需求愿=
;望的需求型和考虑竞=
20105;对手的问题的竞争à=
11;定价策略。
B. 定价策略是制定整È=
10;营销策略过程中的一=
部分。根据公司目标=
5292;定价策略可以分为༙=
6;求型和竞争型两种,&=
#38656;求型定价策略考虑=
040;费者表现出的对商品=
;的强烈需求愿望,竞=
20105;型定价策略考虑竞É=
05;对手的价格行为问题=
。
C. 定价策略是发展=
整个营销策略进程的=
9968;个部分。根据公司=
0;发展目标,定价策略&=
#21487;能是需求型,它检=
597;客户表达的强烈愿望=
;;或者是竞争型,它=
26816;查对手的价格行为ſ=
82;题。
D. 定价策略是整个=
营销策略进程发展的=
9968;部分。根据公司的०=
6;场发展目标制定定价&=
#31574;略,第一种可能是&=
656;求型,它检查客户表=
;达的强烈愿望;第二=
31181;可能是竞争型,它Č=
16;查对手的价格行为问=
题。
9) At all stages of the determina= tion of the causes of a dispute and of dispute settlement procedures involving a least-developed country Member, particular consideration shall be given to = the special situation of least-developed country Members.
A. 决定争端起因和=
争端解决程序的各个=
7493;骤时,要考虑最不ࡡ=
7;达国家的特殊情况。<=
/span>
B. 如果涉及到最不=
发达国家成员的引起=
0340;争端,决定争端起ࢰ=
0;和争端解决程序的各&=
#20010;步骤时,应该特别 =
771;虑最这些国家的特殊=
;情况。
C. 在确定涉及最不=
发达国家成员的争端=
1644;争端解决程序是,୲=
5;别考虑应该给予最不&=
#21457;达国家内的特殊情=
917;。
D. 在确定一涉及最不Ö=
57;达国家成员争端起因=
和争端解决程序的所=
6377;阶段,应特别考虑ੌ=
8;不发达国家的特殊情&=
#20917;。
10) These are the major rules gov=
erning
transfer of technology to a party situated in
A. 这些是主要条例=
,管理在中国技术转=
5753;,他们可能是国企ӌ=
9;合资企业或是独资企&=
#19994;。
B. 这些是管辖在中=
国进行技术转让的主=
5201;条例,这些公司可೦=
1;是国企、合资企业或&=
#26159;独资企业。
C. 这些是管辖对在中Þ=
69;的公司进行技术转让=
的主要条例,这些公=
1496;可能是国企、合资ߦ=
5;业或是独资企业。
D. 这些是主要条例=
,管辖对中方进行技=
6415;转让,中方指国企ӌ=
9;合资企业或是独资企&=
#19994;。
2
Read the passages and consider the translation following. Make corrections
where you think are inappropriate and or wrong.
1) International trade involves long-distance
transportation of commodities. Therefore, qualified packaging is necessary =
to
maintain the quality and quantity of commodities and to protect commodities
from deterioration, damage, lost or being stolen in transport. In addition,
suitable packaging which acts as one of the methods of sales promotion is to
raise the value and eventually the price of commodities. Finally, packaging
serves to describe commodities. In accordance with the official law in some
countries, the buyer may reject the delivered products if they are not pack=
ed
on the basis of the description in contract. Evidently, packaging exercises=
a
great influence on whether or not the international trade can successfully =
goes
on.
国际贸易涉及到长Ű= 84;运输的商品。因此,= 合格的包装必须保持= 1830;品的质量和数量,༅= 0;止商品在运输过程中&= #21464;质,损坏,丢失,= 833;窃。此外,适当的包= ;装是促进销售,提高= 20215;值和最终商品价格į= 40;方法之一。最后,包= 装起到描述商品的作= 9992;。根据一些国家官ਬ= 1;的法律,买受人可以&= #25298;绝接受包装与合同#= 268;定描述不符的产品。= ;显然,包装对于国际= 36152;易能否成功进行起Ò= 40;重要的作用。
2)In international trade,
buyers and sellers are in two countries far or near, so they may face many
problems during the delivery from the seller to the buyer. For example: fre=
ight
costs, insurance, packaging, handling, inspection fees, import and export
taxes, and other incidental expenses should be paid by which side; the loss=
or
risk of the goods in transit should be assumed by whom, and which party sho=
uld
be responsible for the arrangements for transportation, loading, unloading,=
handling
cargo insurance, customs declaration and taxes payment. If buyers and selle=
rs
negotiate on all the above matters in each transaction, the transaction time
and efficiency must be significantly affected. During the long-term
international trade practice, it gradually formed a variety of trade terms.
With the use of these trade terms, people can greatly shorten the negotiati=
on
time and simplify the transaction process.
在国际贸=
26131;中,买卖双方分处û=
10;远或近的两国,在卖=
方交货和买方接货的=
6807;程中,会涉
及到很多=
38382;题。例如:货物的Ű=
16;费、保险费、包装费=
、装卸费、检验费、=
6827;出口环节税费和其ߢ=
2;杂费究竟由何方支付&=
#65307;货物在运输途中可!=
021;发生的损失或风险由=
;何方负担;安排运输=
12289;装货、卸货、办理ũ=
35;运保险和报关纳税等=
责任又由何方承担。=
2914;果每笔交易买卖双ਬ=
1;都要就上述事宜进行&=
#30923;商,则大大影响交=
131;时间和效率。在国际=
;贸易的长期实践中,=
36880;渐形成了各种不同į=
40;贸易术语。人们使用=
这些贸易术语就可以=
2823;大缩短谈判时间并ౙ=
6;化交易流程。
3)The price of goods is
directly related to the economic interests of both buyers and sellers, whic=
h is
often the center of trade negotiations. So it is the main condition in the
International Sale of Goods. In foreign trade, when Chinese enterprises
negotiate and contract with foreign customers, it is important to choose the
right trade terms, money of account and methods of pricing besides in
accordance with the international market price levels, combined with the
operation intention and regional policy. At the same time commissions and
discounts should be considered in the specific circumstances of transaction=
s.
货物的价=
26684;直接关系到买卖双Ą=
41;的经济利益,它往往=
是交易磋商的中心议=
9064;,因而是国际货物ߘ=
0;卖的主要条件。在对&=
#22806;贸易中,我国企业=
982;国外客户磋商和订约=
;时,除应该按照国际=
24066;场价格水平,结合ń=
63;营意图和国别地区政=
策确定价格外,还应=
7491;确选用贸易术语、=
5;价货币和作价方法,&=
#21516;时,对佣金和折扣=
212;视交易的具体情况,=
;也应该正确运用规定=
12290;
4)International transpor=
t of
goods is an important part in the international trade. In the international
trade, goods are delivered from the seller to the buyer through transportat=
ion,
and sometimes it needs to be achieved through many times change of carriers=
in
transit. The so-called delivery means that the sellers delivers the contrac=
t goods
at the agreed time, place and in the agreed manners to the buyers. In the
International sale of goods, the delivery can be considered as the transfer=
of
necessary documents at the stipulated time to the buyer.
国际货物运输是国ƀ= 69;贸易的一个重要环节= 。因为在国际贸易中= 5292;货物从卖方交付到ߘ= 0;方手中,必须通过运&= #36755;来实现,甚至需要= 810;次转运才能实现。所= ;谓交付,就是卖方在= 21512;同规定的时间、地Ġ= 57;以及按照双方同意的= 运输方式将合同标的= 9289;交给买方。在国际ฝ= 5;物销售中,交货也可&= #20197;被认为是在规定的= 102;间内将必须的单据交= ;给买方。
5)Buyers and sellers in =
the
international trade always are in two different places, so cash on delivery=
is
hard for them. It is more complicated for the payment after banks interveni=
ng
if the relevant countries have different monetary systems, exchange managem=
ent
and payment statues. So it becomes a focus in negotiation that how to pay f=
or
the goods in international trade, the points are always stipulated clearly =
in
contracts. So many payment means, settlement methods, currency of payment,
payment documents, exchange rate and exchange business are carried over into
international trade to make a bargain and make the trade convenient with the
development of international trade and credit.
在国际贸易交易下į= 40;买卖双方通常分处两= 国或两地,常常很难= 9968;手交钱,一手交货Ӎ= 0;特别是有关国家的货&= #24065;制度、外汇管理、$= 135;款支付的法令和惯例= ;不一,加之银行和金= 34701;机构的介入,这就Ë= 51;支付显得更为复杂。= 因此国际货款收付问= 9064;往往成为交易双方ࢷ= 2;磋商时关注的焦点,&= #24182;在合同中要加以明= 830;规定。随着国际贸易= ;和国际信用制度的发= 23637;,逐渐产生了多种ä= 10;样的支付方式和计价= 、结算、支付的货币= 2289;支付凭证以及各种ฝ= 5;币间兑换的汇率和外&= #27719;业务,方便了贸易A= 292;促进了成交。
3. Make comments on the methods of the
translation. Do you think there are better ways to do the translation?
1) If the contract of
sale involves carriage of the goods and the seller is not bound to hand them
over at a particular place, the risk passes to the buyer when the goods are
handed over to the first carrier for transmission to the buyer in accordance
with the contract of sale. If the seller is bound to hand the goods over to=
a
carrier at a particular place, the risk does not pass to the buyer until the
goods are handed over to the carrier at that place. The fact that the selle=
r is
authorized to retain documents controlling the disposition of the goods does
not affect the passage of the risk.
如果销售=
21512;同涉及到货物的运ů=
55;,但卖方没有义务在=
某一特定地点交付货=
9289;,自货物按照销售ࡧ=
2;同交付给第一承运人&=
#20197;转交给买方时起,'=
118;险就移转到买方承担=
;。如果卖方有义务在=
26576;一特定地点把货物É=
32;付给承运人,在货物=
于该地点交付给承运=
0154;以前,风险不移转࠸=
0;买方承担。卖方受权&=
#20445;留控制货物处置权=
340;单据,并不影响风险=
;的移转。
2) An issuing bank undertakes to
reimburse a nominated bank that has honored or negotiated a complying prese=
ntation
and forwarded the documents to the issuing bank. Reimbursement for the amou=
nt
of a complying presentation under a credit available by acceptance or defer=
red
payment is due at maturity, whether or not the nominated bank prepaid or
purchased before maturity. An issuing bank's undertaking to reimburse a
nominated bank is independent of the issuing bank’s undertaking to the
beneficiary.
指定银行承付û=
10;议付相符交单并将单=
据转给开证行之后,=
4320;证行即承担偿付该১=
1;定银行的责任。对承&=
#20817;或延期付款信用证=
979;相符合单金额的偿付=
;应在到期日办理,无=
35770;指定银行是否在到ć=
99;日之前预付或购买了=
单据,开证行偿付指=
3450;银行的责任独立于ঀ=
0;证行对受益人的责任&=
#12290;
3) Recognizing that their relations in the field of trade and
economic endeavour should be conducted with a view to raising standard=
s of
living, ensuring full employment and a large and steadily growing volume of
real income and effective demand, and expanding the production of and trade=
in
goods and services, while allowing for the optimal use of the world's resou=
rces
in accordance with the objective of sustainable development, seeking both to
protect and preserve the environment and to enhance the means for doing so =
in a
manner consistent with their respective needs and concerns at different lev=
els
of economic development,
承认其贸易和经济=
0851;系的发展,应旨在৻=
2;高生活水平,保证充&=
#20998;就业和大幅度稳步=
552;高实际收入和有效需=
;求,扩大货物与服务=
30340;生产和贸易,为持ń=
93;发展之目的扩大对世=
界资源的充分利用,=
0445;护和维护环境,并ߣ=
7;符合不同经济发展水&=
#24179;下各自需要的方式A=
292;加强采取各种相应的=
;措施,
4) Each
Member shall maintain or institute as soon as practicable judicial, arbitra=
l or
administrative tribunals or procedures which provide, at the request of an
affected service supplier, for the prompt review of, and where justified,
appropriate remedies for, administrative decisions affecting trade in
services. Where such procedur=
es are
not independent of the agency entrusted with the administrative decision
concerned, the Member shall ensure that the procedures in fact provide for =
an
objective and impartial review.
每个成员应维持或ì= 13;快地建立司法、仲裁= 或行政法庭或程序,= 2312;受影响的服务提供್= 3;的请求下,对影响服&= #21153;贸易的行政决定做= 986;迅速审查,并在请求= ;被证明合理时给予适= 24403;的补救。在这些程ò= 07;不独立于受委托做出= 有关行政决定的机构= 6102;,该成员应确保这ߜ= 3;程序实际上会做出客&= #35266;和公正的审议。
5) However, a reply to an&nbs=
p;offer which purports to be an acceptance&nb=
sp;but contains additional
or different terms which do not materially alter t=
he terms of the offer
constitutes an acceptance,
unless the offeror, without undue delay, obje=
cts orally to the discrepancy or dispatches&n=
bsp;a notice to
that effect, If he does not so object, the terms of the contract are the te=
rms
of the offer with the modifications contained in the acceptance.
但是,对发价表示ÿ= 09;受但载有添加或不同= 条件的答复,如所载= 0340;添加或不同条件在ऩ= 4;质上并不变更该项发&= #20215;的条件,除发价人= 312;不过分迟延的期间内= ;以口头或书面通知反= 23545;其间的差异外,仍ĉ= 00;成接受。如果发价人= 不做出这种反对,合= 1516;的条件就以该项发ߥ= 5;的条件以及接受通知&= #20869;所载的更改为准。
4.
Assignment: Translation the following passage(s) into Chinese.
1) In
respect of at least computer programs and cinematographic works, a Member s=
hall
provide authors and their successors in title the right to authorize or to
prohibit the commercial rental to the public of originals or copies of their
copyright works. A Member sha=
ll be
excepted from this obligation in respect of cinematographic works unless su=
ch
rental has led to widespread copying of such works which is materially
impairing the exclusive right of reproduction conferred in that Member on
authors and their successors in title.&nbs=
p;
In respect of computer programs, this obligation does not apply to
rentals where the program itself is not the essential object of the rental.=
2)
Any sign, or any combination of signs, capable of distinguishing the goods =
or
services of one undertaking from those of other undertakings, shall be capa=
ble
of constituting a trademark. =
Such
signs, in particular words including personal names, letters, numerals,
figurative elements and combinations of colors as well as any combination of
such signs, shall be eligible for registration as trademarks. Where signs are not inherently cap=
able
of distinguishing the relevant goods or services, Members may make
registrability depend on distinctiveness acquired through use. Members may require, as a conditio=
n of
registration, that signs be visually perceptible.
3)
Banks play a central role in virtually all international commercial
transactions. The inter-bank payments systems provide a mechanism by which
value can be transferred from one person in one country to a different pers=
on
in a separate country. This is primarily a mechanical function but it is
fundamental to effective international commerce. Banks also contribute to t=
he
management by their customers of credit, settlement and other financial ris=
ks.
They do this primarily through international trade finance and through the
loans and other financial services they provide for international investmen=
ts.
Banks play this central role partly because of the competitive advantages t=
hey
have built up as institutions but partly also because of laws which, for
prudential reasons, give them a virtual monopoly over the payments systems =
and
preserve their advantages in other banking activities.
4) The irrevocable letter of credit=
means
that once the credit is issued it cannot be cancelled or amended before the
expiry date without the agreement of the beneficiary. Under such a credit, =
the
exporter can rely on payment being made as soon as he has shipped the goods=
and
produced the shipping documents called for in accordance with the terms of =
the
letter of credit. Because of its greater security to the exporter it is very
commonly used in the international trade. The revocable letter of credit, as
the name implied, can be cancelled or amended during the term of validity
without notice to the beneficiary. It does not constitute a legally binding=
undertaking
by the banks concerned. The value of this credit as security for payment is
plainly doubtful so such credit is seldom used in trading with other countr=
ies.
5)
In case of quality discrepancy, claims should be filed by the buyer with 30
days after the arrival of the goods at the port of destination, while for
quantity discrepancy; claims should be filed by the Buyer with 15 days after
the arrival of the goods at the port of destination. This these cases claims
must be accompanied by survey reports of recognized public surveyors agreed=
to
by the seller. If the goods have already been processed, the buyer shall
thereupon lose the right to claim. If the responsibility of the subject und=
er claim
is found to rest on the part of the seller, the seller should, within 20 da=
ys
after receipt of the claim, send his reply to the buyer together withy
suggestions for settlement.
Unit=
Four Accounting
Related Materials
Section I: Text
Purpose
of the Cash Flow Statement
The income
statement focuses on the economic results of the entity’s operating activities dur=
ing a
period. Key concepts in the measurement of the period’s income are
revenue recognition and the matching of expenses. Revenue is recognized in =
the
period in which the entity performs its revenue-generating tasks (e.g.,
delivering good or providing services), irrespective of whether the customer
pays cash at that time or agrees to pay later. Expenses measure the resourc=
es
consumed in generating the period’s revenue and in administering the
entity during the period, irrespective of when cash was used to pay for tho=
se
resources. Thus, the period’s income bears no direct =
&nb=
sp;relationship
to the cash flows associated with the period’s operations. Also becau=
se
of its focus on the results of operations, the income statement does not
provide information about the entity’s investing or financing activit=
ies
during the period.
The purpos=
e of
the cash flow statement is to provide information about the cash flow associated with the period=
8217;s
operations and also about the entity’s investing and financing activities during the period. This
information is important both to shareholders part of whose investment retu=
rn
(dividends) is dependent on cash flows, and also to lenders, whose interest
payments and principal repayment require the use of cash. The welfare of ot=
her
constituencies of a company—including its employees, its suppliers, a=
nd
the local communities that may levy taxes on it—depends to varying de=
grees
on the company’s ability to generate adequate cash flows to fulfill i=
ts
financial obligations.
The numbers on the cash flow statement are objecti=
ve: Cash
is cash, and the amounts of cash flows are not influenced by the judgme=
nts
and estimates that are made in arriving at revenues, expenses, and other
accruals. Because of this objectivity, many analysts pay
considerable attention to the cash flow statement. It must be remembered th=
at
despite the judgments and estimates that influence balance sheet and income
statement amounts, the numbers in those statements provide better informati=
on
about an entity’s financial status and operating performance than do =
cash
flow statement numbers.
Sources and uses of Cash
The activities that the cash flow statement descri=
bes
can be classified in two categories:
(1)activities that generate cas=
h,
called sources of cash, and (2) activities that involve spending cas=
h,
called uses of cash. Of course, an entity’s operations routine=
ly
generate cash (especially from cash sales to customers and collection of
customer accounts receivable) and use cash (for most operating expenses,
especially the payment of wages and accounts payable). The user of a cash f=
low
statement is interested primarily in the net amount of cash generate=
d by
operations rather than in the detailed operating cash inflows and outflows.
Thus, rather than separately showing operating cash inflows as sources and
outflows as uses, this net amount is shown. Operations ordinarily are a net
source of cash; however, operations are a net use of cash if they use more =
cash
than they generate. A net use of cash is common in start-up companies and in
companies that are expanding rapidly.
Treating this net of operating
inflows and outflows as a single number, here are the following major types=
of
cash sources and uses:
=
Sources &=
nbsp; &nbs=
p; &=
nbsp; &nbs=
p; =
Uses
1. Operations &nbs=
p; &=
nbsp; &nbs=
p; &=
nbsp; 1.
Cash dividends
2. New borrowings =
&nb=
sp; =
=
span>2.
Repayment of borrowings
3. New stock issues &nbs=
p; &=
nbsp; &nbs=
p; =
3.
Repurchase of stock
4.
and equipment =
&nb=
sp; =
and equipment
5.
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
Inspection of the above lists suggests why cash fl=
ow
statements are felt to be useful. They help the user answer questions such =
as
the following:
• How much cash was prov=
ided
by the normal, ongoing operations of the company?
• In what other ways were
significant amounts of cash raised?
• Is the company investing enough in new plant and equipment to
maintain or increase capacity and to replace old facilities with more effic=
ient
ones?
• Is the company reinvesting excess cash in productive assets, or =
is
it using the cash to retire stock?
• To what extent are the company’s investments being finance=
d by
internally generated cash and to what extent by borrowing or other external=
sources?
• For the cash obtained externally, what proportion was from debt =
and
what form equity?
• Is the company having to borrow cash in or=
der
to maintain its cash dividend payments?
Although the cash =
flow
statement cannot provide complete answers to all of these questions, it can=
at
least suggest answers and highlight areas where it would be desirable to ga=
ther
more information before deciding, for example, whether to buy, sell, or hold
one’s investment in the company’s common stock.
Meaning of Cash
Companies using modern cash
management techniques invest any temporary excess amounts of cash in highly
liquid (i.e., can be readily sold at current market prices), short-term
investments (e.g., money market funds and Treasury bills) for periods as sh=
ort
as one or two days. As a result, for purposes of the cash flow statement, <=
i>cash
means the sum of actual cash and these short-term investments; the sum =
is
formally called cash and cash equivalents. The Financial Accounting Standar=
ds
Board (FASB) defines cash equivalents as highly liquid investments t=
hat
are readily convertible to known amounts of cash and that mature in no more
than 90 days from the date of the financial statement.
The Cash Flow Statement
Imagine that you have a checking
account in which amounts over some minimum balance, say $1,000, are
automatically invested in highly liquid interest-bearing securities. Instea=
d of
your account representing just cash, it constitutes the sum of cash and cash
equivalents. In your checkbook register, you record all deposits and other
increases in the account (debit entries), and you also record all checks
written and other withdrawals from the account (credit entries). Now assume
that at the end of each year, you wish to prepare a summary of the sources =
of
the items that you deposited in your account and a summary of the various u=
ses
you made of the cash in the account. For example, the sources categories mi=
ght
be wages, investment earnings, and gifts, and the uses categories might be
housing costs, other living expenses, recreation/entertainment, health care,
taxes, and major purchases (such as a new television set or a car). You cou=
ld
first classify each entry in your checkbook register according to one of th=
ese
categories, and then add the amounts of all of the items in each category a=
nd
report the totals of the various categories. The end result could reasonabl=
y be
called a personal cash flow statement.
In substance, the cash flow statement for a
business entity is analogous in that it summarizes a myriad of specific cash
transactions into a few categories. However, in practice, the information f=
or
the statement of cash flows is not taken directly from the Cash and Cash
Equivalents accounts but rather is derived from income statement and balance
sheet data.
2
New /key words and expressions
1) cash flow state=
ment 现金=
流量表
2) income statemen=
t 损益=
表 (profit and loss statement, stat=
ement
of earnings, statement of
operation)<=
span
lang=3DEN-US style=3D'font-size:10.5pt;line-height:115%'>
3) operating activities 经营活动=
span>
4) revenue =
收入=
5) irrespective =
span>不顾=
[不拘=
, 不问=
]的<=
span
lang=3DEN-US style=3D'font-size:10.5pt;line-height:115%'>(of),无=
关的
6) other constitue=
ncies 其他=
有关方(人员)
7) other accruals =
其它=
利息
8) balance sheet <=
/span>资产=
负债表
9) accounts receiv=
able 应收=
账款
10) accounts payab=
le 应付=
账款
11)<=
span
lang=3DEN-US style=3D'font-size:10.5pt;line-height:115%'>Treasury bills 国库=
券
12) The Financial
Accounting Standards Board (FASB) 美国财Ó=
53;会计准则委员会
13) cash equivalen=
ts 现金=
等价物
14) debit entries =
借方=
15) credit entries=
贷方=
3 Notes to the text
1) Thus, the period’s inc=
ome bears no direct relationship to t=
he
cash flows associated with the
period’s operations. 因此=
,一定时期的收入与=
6825;一时期经营的现金૬=
9;量没有直接Ð=
51;系。
2) The purpose of the cash flow
statement is to provide information about the cash flow
associated with the period’s operations =
and also about the
entity’s investing and fin=
ancing
acti=
vities
durin=
g the
period. 编制现金流量表的İ=
46;的是提供与这一时期=
的经营活动相关的现&=
#37329;
流量和与=
32463;济体投资和筹资有Ð=
51;的信息。
3) The Financial Accounting Standards Board (FASB) defines cash equivalents as highly liquid
investments that are readily convertible to known amounts of cash and
that mature in no more than
90 days from the date of the financial statement. &=
#32654;国财务会计准则委=
592;会将现=
金等价物定义
为<=
/b>容易=
转换成已知数额现金=
0340;高流动性投资,期༈=
0;不超过90天。=
4)In substance, the cash flow sta=
tement
for a business entity is analogous=
in
that it summarizes a
myriad of specific cash transac=
tions
into a few categories. 从本质上讲,企=
业的现金流量表与此
类似,因为无数&=
#20855;体的现金交易汇总=
104;几个分类。
Section II: Translation and
techniques
1 translation (重点、难=
28857;句)
1) This informatio=
n is
important both to shareholders part of whose investment return (dividends) =
is
dependent on cash flows, and also to lenders, whose interest payments and
principal repayment require the use of cash.
这些=
信息对于股东和债权=
0154;来说都十分重要,ࢰ=
0;为股东的投资收益(&=
#32929;利)受现金流的影=
709;,而债权人收到的利=
;息和本金都需要采用=
29616;金的形式。
2) It must be remembered that d=
espite
the judgments and estimates that influence balance sheet and income stateme=
nt
amounts, the numbers in those statements provide better information about an
entity’s financial status and operating performance than do cash flow
statement numbers.
但我们必=
39035;注意,尽管上述的Ò=
28;断和估计会对资产负=
债表和损益表产生影=
1709;,但是资产负债表ࡴ=
4;损益表能够提供比现&=
#37329;流量表更好地反映 =
463;济实体的财务状况和=
;经营绩效的数据。
3) Thus, rather than separately showing operating =
cash
inflows as sources and outflows as uses, this net amount is shown. Operatio=
ns
ordinarily are a net source of cash; however, operations are a net use of c=
ash
if they use more cash than they generate.
因此,现=
37329;流量表并不单独列Ñ=
86;作为来源的经营现金=
流入和作为运用的经=
3829;现金流出,而是对ࠬ=
8;现金流量进行列示。&=
#32463;济活动通常表现为=
928;现金流入,但当经营=
;活动中使用的现金超=
36807;产生的现金时就表Ĩ=
16;为净现金流出。
4) In your checkbook register, you record all depo=
sits
and other increases in the account (debit entries), and you also record all
checks written and other withdrawals from the account (credit entries).
你的支票=
31807;里记录着你所有的é=
84;款和其他收入(借方=
),也同时记录了你=
0340;支出(贷方)。
5) However, in pra=
ctice,
the information for the statement of cash flows is not taken directly from =
the
Cash and Cash Equivalents accounts but rather is derived from income statem=
ent
and balance sheet data. This section describes these derivation techniques.=
但是,在=
23454;务操作中,现金流ŵ=
27;表中的信息并不是直=
接来源于现金和现金=
1561;价物账户,而是来=
4;于资产负债表和损益&=
#34920;中的数据。
2 techniques /methods 翻译技巧=
span>/方法
定语从句的译法
1)合译法=
span>
把主句和=
20174;句溶合一起,译成Ç=
68;个句子,合译法多用=
于限定性定语从句。
(1)Conceptually, this net
amount should be broken down into the portion that represents a cash outflow
and the portion that represents a cash inflow.
从定义上讲,净=
值应该分为现金流入=
1644;现金流出两个部分Ӎ=
0;
(2)It must be remembered that despite the judgments and
estimates that influence balance sheet
and income stateme=
nt
amounts,
the numbers in those statements provide better information about an
entity’s financial status and operating performance than do cash flow
statement numbers.
但是必须注意,=
尽管上述的判断和估=
5745;会对资产负债表和৯=
9;益表产生影响,但是&=
#36164;产负债表和损益表!=
021;够提供比现金流量表=
;更好地反映经济实体=
30340;财务状况和经营绩ă=
28;的数据。
(3)The activ=
ities that
the cash flow statement describes can be classified in two categories. =
现金流量表描述=
的经济活动可以分为=
0004;大类。
(4)A net use of cash is c=
ommon
in start-up companies and in companies that are expanding
rapidly.<=
/span>
净现金的使用在=
新成立的公司和迅速=
5193;张的公司中是常见=
0;。
(5)It can at least suggest answers and highlight areas where it would be desirable to gather more <= o:p>
informati=
on
before deciding.
但是它至少可以=
建议如何回答及强调=
2312;进行决策前从哪些ਬ=
1;面搜集信息。
(6)Now assume that at the=
end
of each year, you wish to prepare a summary of the sources of
the items that you
deposited in your account and a summary of the various uses you made=
of
the cash in the account.
现在假定每年年底ʌ=
92;你想得到一份关于该=
账户中所有存款收入=
6469;源和各种现金运用=
0;摘要。
2) 先述后提=
span>
先叙述中=
24515;词的修饰内容,最×=
18;用“这样的”、“这=
9968;切”、“这种”、“=
36825;些”等词予以呼应Ӎ=
0;
(1)Revenue is recognized =
in the
period in which the entity performs its revenue-generating tasks
(e.g., delivering good or providing services)<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>, irrespe=
ctive of
whether the customer pays cash at that time or agrees to pay later.
收入在这时期内=
得以确认,这时实体=
6827;行了创造收入活动ᦀ=
8;如运送货物和提供服&=
#21153;),与客户是否立=
051;支付现金还是同意延=
;期支付无关。
(2)This information is
important to shareholders part of whose investment return (dividends) is=
dependent=
on cash
flows.
这些信息对于股=
东来说都十分重要,=
6825;些人的部分投资收=
0;(股利)取决于现金&=
#27969;。
(3)<=
span
lang=3DEN-US style=3D'font-size:10.5pt;line-height:115%'>The welfare of oth=
er
constituencies of a company—including its employees, its suppliers,
and the local comm=
unities that
may levy taxes on it—depends to varying degrees on the
company’s ab=
ility to
generate adequate cash flows to fulfill its financial obligations.
公司的其他相关=
方--- 如客户、供应商和ô=
03;地社区,他们可能向=
公司征税---这此人的福利都在Ç=
68;定程度上依赖于公司=
创造现金流履行其财=
1153;责任的能力。
(4)Imagine that you have a
checking account in which amounts over some minimum balance, say $1,000, are
automatically invested in highly liquid interest-bearing securities. Instea=
d of
your account representing just cash, it constitutes the sum of cash and cash
equivalents.
假设你有一个支=
票账户,账户中的最=
3567;余额是1000美元,超过这个限Ɔ=
69;的部分将自动投资到=
流动性很强的付息证=
1048;中。这时的账户余ག=
9;不光代表现金,而是&=
#29616;金和现金等价物的=
635;和。
3)翻译成=
27721;语中的定语
(1)Cash is cash, <=
/i>and the a=
mounts
of cash flows are not influenced by the judgments and estimates that are=
made
in arriving at revenues, expenses, and other accruals.
现金就是现金,=
现金流的大小不会受=
1040;有关收入、费用和ࠥ=
4;他应计费用的判断和&=
#20272;计的影响。
(2) Activities that ge=
nerate
cash, called sources of cash, and activities that involve
spending cash, called uses of cash.
产生现金的经济=
活动,即现金的来源=
5307;使用现金的经济活ࡄ=
0;,即现金的运用。
(3)We emphasize that alth=
ough
the level of detail we have shown is conceptually correct, certain i=
mmaterial
flows would be netted in practice.
我们要强调的是=
,尽管我们表明的详=
2454;程度在概念上是正ఋ=
0;的,但在实际中不重&=
#35201;的现金流量通常只=
253;告其净值。
(4)The amount of collecti=
ons is
of interest, because this is the amount of cash inflows that resulted fr=
om
sales.
应收账的回收金=
额是重要的,因为那=
6159;销售活动产生的现ດ=
9;流量。
Section III Translation Practice
1 Which of the given translations can best express=
the
original meaning of each sentence? <=
/span>
1) Thus, the amounts at which nonmonetary assets are show=
n in
an entity’s accounts do not 户indicate the fair valu=
es of
these assets.
A. 因此,非=
36135;币性资产的数量记ů=
33;在会计账簿中,它不=
代表它的公允价值。
B. 因此,非=
36135;币性资产在会计账ľ=
07;上所记载的价值并不=
代表它的公允价值。
C. 因此,会=
35745;账簿上所记载的非ũ=
35;币性资产价值并不代=
表它的公允价值。
D. 因此,被=
20250;计账簿上所记载的ƃ=
50;货币性资产价值表示=
的数量并不代表它的=
0844;允价值。
2) Consequently, there are many matters in accounting
practice that differ from one organization to another.
A. 于是,会=
35745;实务中许多事项的ã=
88;理在各个组织中千差=
万别。
B. 于是,在=
20250;计实务中有许多事Ɔ=
33;它们由于组织的不同=
而不同。
C. 于是,在=
20250;计实务中有许多由É=
10;组织的不同而不同的=
事项。
D. 于是,会=
35745;实务中有许多事项ʌ=
92;它们在各个组织中千=
差万别。
3) A principle has relevance to the extent that it result=
s in
information that is meaningful and useful to those who need to know somethi=
ng
about a certain organization.
A. 原则具有相关性是ý=
51;它所产生的信息对那=
些想要了解组织的人=
6469;说是有意义并有用=
0;。
B. 在某种程=
24230;上,原则具有相关ö=
15;,它会产生信息,这=
些信息对于那些想要=
0102;解某组织的
人来说是有意义=
并有用的。
C. 原则具有=
30456;关性的程度是它产ī=
83;了对那些想要了解组=
织的人有意义并有用=
0340;信息。
D. 原则具有=
30456;关性,这就可以达Ò=
40;这种程度以致于它产=
生了对那些想要了解=
2452;织的人有意
义并有用的信息=
。
4) They consist of no-monetary assets, such as land,
buildings, and machinery, and other similar assets whose cash value is not
fixed by contract, and monetary assets such as money and marketable securit=
ies
and other similar assets whose value is fixed by contract.
A. 它们包括非货币=
性资产,例如:土地=
2289;房屋、机器设备以ࡡ=
0;其他类似资产,它的&=
#36135;币价值不能由合同=
830;定。和货币性资产,=
;非货币性资产是指货=
24065;性资产是指货币、ć=
77;价证券及其他类似的=
能够由合同确定其货=
4065;价值的资产。
B. 它们包括非货币性ũ=
64;产与货币性资产。非=
货币性资产是指土地=
2289;房屋、机器设备以ࡡ=
0;其他类似不能由合同&=
#30830;定其货币价值的资=
135;。货币性资产是指货=
;币、有价证券及其他=
31867;似的能够由合同确ê=
50;其货币价值的资产。=
C. 它们包括非货币=
性资产,例如:货币=
0215;值不能由合同确定=
0;土地、房屋、机器设&=
#22791;以及其他类似资产=
644;能够由合同确定其货=
;币价值的资产的货币=
24615;资产如货币、有价ť=
77;券及其他类似资产。=
D. 它们包括非货币=
性资产与货币性资产=
2290;非货币性资产是指ߎ=
1;能由合同确定其货币&=
#20215;值的资产例如:土=
320;、房屋、机器设备以=
;及其他。货币性资产=
26159;指能够由合同确定Ð=
54;货币价值的货币、有=
价证券及其他类似的=
6164;产。
5) Assets are economic resources that are controlled by an
entity and whose cost (or fair value) at the time of acquisition could be
objectively measured.
A. 资产是经=
27982;资源,它是由主体ÿ=
11;制,它的成本在购置=
时可以客观地衡量。
B. 资产是由=
20027;体控制的经济资源ʌ=
92;它的成本在购置时可=
以客观地衡量。
C. =
span>资产是指会计主体û=
52;控制的可客观计量购=
置成本(或公允价值=
5289;的经济资源。
D. 主体控制=
36164;产经济资源,在购ņ=
22;时可以客观地衡量它=
的成本。
6) It follows that the recording of a transaction =
in
which debits do not equal credits is incorrect. 84
A. 因此,对=
19968;笔交易来说,借贷Ç=
81;等的记录是不正确的=
。
B. 它跟随记=
24405;交易时借方一定等É=
10;贷方。
C. 接下来说=
26126;,借方不等于贷方Ç=
81;错误的。
D. 按照这种=
20132;易记录,借方一定Ļ=
61;于货方。
7) To avoid cluttering the Retained Earnings account, a
temporary account is established for each revenue and expense item that will
appear on the income statement.
A. 为了避免混乱留=
存收益账户,一个临=
6102;账户被建立,这了ે=
9;笔收入与支出,这些&=
#23558;出现在利润表上。
B. 建立临时=
36134;户可以避免收益账û=
43;的混乱,对每笔收入=
或支出都出现在利润=
4920;上。
C. 出现在利=
28070;表上的每笔收入或ă=
03;出上的临时账户是为=
了避免收益账户的混=
0081;。
D. 为了避免=
30041;存收益账户的杂乱ʌ=
92;需要为利润表上的收=
入与费用项目建立临=
6102;性账户。
8) The accounts for balance sheet and income statement it=
ems
are often referred to as general ledger accounts, a holdover from the manual
system in which these accounts were recorded in a bound book called a ledge=
r.
A. 资产负债表账户=
与利润表账户也经常=
4987;称作总分类账户,द=
7;是手工记账系统,在&=
#36825;其中账户被记录在=
968;个叫分类账户的精装=
;书中。
B. 资产负债表和利=
润表中的账户经常被=
1216;作总分类账户,它=
6;当于手工会计系统中&=
#30340;被称为记录账户的=
934;装分类账户书。
C. 资产负债表账户与Ò=
33;润表账户也经常被称=
作总分类账户,因为=
2312;手工会计系统中,=
5;些账户登记到总分类&=
#36134;簿中并保留下去。
D. 被称作总分类账=
户的资产负债表和利=
8070;表中的账户相当于=
3;工会计系统中的被称&=
#20026;记录账户分类账户=
290;
9) This is the process of deciding which account or accou=
nts
should be debited, which should be credited, and in what amounts, in order =
to
reflect events in the accounting records.
A. 这个步骤决定了=
哪些账户需要借记,=
1738;些账户需要贷记,ࢷ=
2;哪些数字中,为了在&=
#35760;账中反映这些事件=
290;
B. 这个步骤决定了=
在会计上反映所发生=
0340;事件,需要确定哪ߜ=
3;账户应借记,哪些账&=
#25143;应贷记,登记的数'=
069;各是多少。
C. 这个步骤决定了=
需要借记哪些账户、=
8656;要贷记哪些账户、ࢷ=
2;哪些数据中、为了反&=
#26144;会计记录事件。
D. 为了反映=
20250;计上所发生的事件ʌ=
92;这个步骤步骤决定了=
需要确定哪些账户应=
0511;记,哪些账户应贷=
0;,登记的数额各是多&=
#23569;。
10) A journal is a chronological record of accounting tra=
nsactions
showing the names of accounts that are to be debited or credited, the amoun=
ts
of the debits and credits, and any useful supplementary information about t=
he
transaction. 97
A. 日记账是标明有=
关交易事项借记或贷=
5760;的账户名称、金额ࡡ=
0;其他有用的补充信息&=
#30340;序时记录。
B. 日记账是按照时=
间的顺序对交易事项=
6134;户记录,标明借记=
0;贷记的账户名称、金&=
#39069;及其他有用的补充=
449;息。
C. 日记账是对交易=
事项进行时间顺序的=
5760;录,记载的内容包=
4;借记或贷记的账户名&=
#31216;、金额及其他有用=
340;补充信息。
D. 日记账是一种记=
录,内容是借记或贷=
5760;的账户名称、金额ࡡ=
0;其他有用的补充信息&=
#65292;是按照发生先后的'=
034;序进行记录。
2 Read the passages and consider the translation
following. Make corrections where you think are inappropriate and or wrong.=
1) On
in rare instances can outside parties insist that an organization furnish
information tailor-made to their specifications. In most cases, they must
accept the information that the organization choose to supple. They could n=
ot conceivably
understand this information without knowing the ground rules that governed =
its
preparation. Moreover, they cannot be expected to learn a new set of ground
rules that interest to them, nor can they compare information about two
organizations unless both sets of information are prepared according to com=
mon
ground rules. These ground rules are the subject matter of financial accoun=
ting
also called financial reporting.
只有极少数情况,ä=
06;部人才可以要求组织=
提供特殊需求的信息=
2290;大多情况下,他们ও=
7;须接受组织选择提供&=
#30340;信息。如果他们不=
102;解组织编制会计报告=
;所依据的基本准则,=
23601;不可能确切地理解Ű=
25;些信息。况且,我们=
不能期望他们可以掌=
5569;每个与其有利益关౿=
5;的组织新制定的基本&=
#20934;则,而且如果两个 =
452;织并不是依据共同的=
;基本准则编制报告,=
20063;不能期望他们有能Ó=
47;比较这两个组织所提=
供的信息。这些基本=
0934;则就是财务会计需ව=
1;研究的问题。
2) In
general, revenue from the sale of goods is recognized in the period in which
goods were delivered to customers. Revenue from the performance of services=
is
recognized in the period in which the services were performed. For many eve=
nts,
cash is received at the time of delivery or performance, and this is excell=
ent
evidence that the revenue had been earned. This is the case with most
supermarkets and for many transactions in other retail stores and service
firms. It can happen, however, that the cash is received in either an earli=
er period
or a later period that that in which the revenue is recognized.
一般来讲,销售商Ø=
97;的收入在商品交付之=
时得到,提供服务的=
5910;入在服务提供之时এ=
1;到。在大多数情况下&=
#65292;提供商品或服务之=
102;收到现金,这是已经=
;取得收入的最佳证明=
12290;大部分超市场及其É=
82;零售商店服务业的许=
多交易都是如此。但=
6159;,在收入发生之前=
0;之后收到现金的情况&=
#20063;时有发生。
3)
Monetary assets are money or claims to receive fixed sums of money. By
contrast, most non-monetary assets are items that will be used in the futur=
e in
the production and sale of goods and services. No separate classification f=
or
monetary assets appears on the balance sheet. The traditional distinction on
the balance sheet is between current assets and non-current assets. The rea=
son
for calling attention to the distinction between monetary and non-monetary
assets is that the concepts governing the amounts at which they appear on t=
he
balance sheet subsequent to their initial recognition at cost differ for th=
ese
two categories.
货币性资产是现金û=
10;可以收到固定金额资=
金的索取。相反,大=
2810;数非货币性资产都=
9;在未来可能用于生产&=
#20135;品或提供服务的资=
135;。在资产负债表上没=
;有对货币性资产加以=
21333;独分类。在资产负Í=
38;表上传统的列示划分=
为流动资产与非流动=
6164;产。这所以提醒大फ=
8;需要区分货币性资产&=
#21644;非货币性资产,是=
001;于这一概念限定了它=
;们在资产负债表上列=
31034;的金额及由此引发į=
40;这两大类资产确认其=
初始成本之不同。
4) The way in which a manufacturing company classi=
fies
its costs into period costs and product costs can have an important effect =
on
its reported net income. Period costs are expenses in the accounting period=
in
which they are incurred, whereas product costs initially add to the total
amount of the entity’s assets. Product costs do not have an impact on
income until the product had been sold, which many be in a later accounting
relation to sales, the longer the time interval that elapse between the
incurrence of a product cost and its impact on income.
=
9968;家制造企业采用何మ=
1;方法把它的成本区分&=
#20026;产品成本和期间成=
412;对它所披露大小有着=
;重要影响。期间成本=
22312;它所发生的会计期ſ=
88;内费用化,而产品成=
本一开始就计入企业=
0340;总资产中。除非产ࡹ=
7;被出售,否则产品成&=
#26412;对企业的收益没有=
433;响。即使对收益有影=
;响,也发生在成本发=
29983;期间之后的会计期ſ=
88;中了。存货与销货的=
相关关系越强,产品=
5104;本的发生时间与它ल=
5;收益的影响的时间间&=
#38548;就越长。
5) Such exceptions to the general rule are relativ=
ely
rare, and their rarity emphasizes the importance of the general rule that
nonmonetary assets are recorded at cost. Furthermore, as will be seen that
increases in market value do not affect the accounting records for capital
assets. Competent investors acquire or build apartment houses or shopping
centers with the expectation that part of the profit from this investment w=
ill
be derived from the appreciation of the property. We may know in a general =
way
that the value of an apartment house is increasing, but there is no objecti=
ve
way of measuring the amount of increase until a sale takes place.
=
9968;般规则之外的例外ভ=
3;况相对而言是很少的&=
#65292;而它们稀少更强调=
102;非货币性资产要以其=
;成本入帐这一基本规=
21017;的重要性。除此之ä=
06;,我们将看到资产市=
价的上涨并不会影响=
5813;资产的会计记录。ঈ=
3;预计所投资的财产有&=
#21319;值潜力从而可以从=
013;获得时,有实力的投=
;资者会购买或建造住=
23429;楼或购物中心。我Ê=
04;都知道在一般情况下=
一套房子的价值是在=
9978;涨的,但是在这套=
1;子没有直接进行买卖&=
#21069;,并没有一种公正=
458;观的方法能衡量这个=
;上涨价。
3. M=
ake
comments on the methods of the translation. Do you think there are better w=
ays
to do the translation?
1) Since the depreciation expense as originally
recorded turns out to have been incorrect, the Retained earnings account, w=
hich
reflects the net of all revenue and expenses to date, is also incorrect. Th=
ere
is therefore some logic in closing the Loss on sale of Building account
directly to Retained Earnings, thus correcting the error contained therein.
Nevertheless, the matching concept requires that this loss be shown as an
expense on the income statement of the current period. An asset cost amount
that no longer benefits future periods is an expensed of the current period=
.
=
6082;然事实已经证明原ࠠ=
8;记录折旧费用是不正&=
#30830;的,那么用于记录$=
804;今为止所有收入与费=
;用的净差额的留存收=
30410;账户的余额也是不Ē=
91;确的。因此,以“售&=
#20986;建筑物损失”直接ń=
67;转至“留存收益”
账户是有一定道理的=
2290;然而,配比原则要=
4;这笔损失在当期的损&=
#30410;表上要列为费用,=
240;为对未来期间不再产=
;生收入的资产成本金=
39069;成为当期的一项费ī=
92;。
2) A petroleum company, in a given year, may be ex=
ploring
in many different locations; it probably will discover oil and gas reserves=
in only
a few of them. Some people argue that all the exploration costs of a year
should be capitalized as the asset value of the reserves that are discovered
during the year; this is the full cost method. Others argue that only the c=
osts
incurred at locations in which reserves are discovered should be capitalize=
d as
the cost of these reserves and that the “dry-hole” costs should=
be
immediately expensed; this is the successful efforts method. Both methods a=
re
used in practice, with larger companies typically using the successful effo=
rts
method.
=
2312;某一年内,某石油ࠤ=
4;司可能同时在不同地&=
#28857;开采石油,但很可!=
021;只在个别地点发掘出=
;石油或天然气储量。=
26377;人认为所有勘探成Ĉ=
12;都应资本化,成为当=
年度所发掘储量的资=
0135;价值的一部分,这=
9;完全成本法。另一些&=
#20154;认为只有发掘出储%=
327;的地点发生的勘探费=
;用才能够资本化作为=
36825;些资产的成本,而Ų=
27;些空井的成本则直接=
费用化。这是成效成=
6412;法。实务中这两种ਬ=
1;法都可以采用,而更&=
#22810;的公司采用成效成=
412;法。
3) Employees often receive other retirement benefi=
ts
(other postretirement benefits), such as health care and life insurance
benefits. The substance of the accounting for these benefits is similar to =
that
for pensions: The total costs that will be incurred by retirees is estimated
and a portion of the present value of these costs is charged as an expense =
in
each year that an employee works. For health care costs, this requires
estimating employees’ needs for postretirement health care services as
well as the future cost of such services. These are even more difficult and=
uncertain
estimates than those required for pensions. 280
=
1592;工通常还会得到其ߢ=
2;各种退休福利待遇,&=
#22914;健康和人身保险。=
427;们的会计处理方法与=
;养老金相似。在员工=
24037;作期间,公司每年ų=
17;将退休后的全部预期=
费用的部分现值做为=
6153;用列支。对于保健ৎ=
4;本来说,要估计员工&=
#36864;休后需要的保健服=
153;及其成本。它们比养=
;老金更不确定,更难=
39044;计。
4) In some organizations, any vacation and sick le=
ave
days that were earned this year but not used this year can be carried forwa=
rd
and used at some future time. If the amount can be reasonable estimated, the
cost of these future compensated absences is treated as an expense of the
period in which the future absence time is earned. The offsetting credit is=
to
an accrued liability account. When the employee is later compensated, the
liability account is debited and Cash is credited. 281
=
2312;许多公司里,如果=
2;工没有在当年享用应&=
#26377;的休假和病假待遇A=
292;可以积累到将来享用=
;。如果能够合理预期=
20986;这一笔成本,就将Ű=
25;种未来补偿待遇做为=
当期费用列支。相应=
0340;贷方科目是应计负ࠅ=
8;科目。如果员工将来&=
#24471;到补偿时,借记负=
538;科目贷记现金。
5) There are two important classes of book-to-tax
differences. First, the income tax regulations prohibit certain deductions =
from
taxable income that are expenses under GAAP, and they permit certain revenue
items to be excluded from taxable income. For example, fines are an expense=
for
book purposes but are not tax deductible, and interest revenue on municipal
bonds is income for book purposes but it is not taxable. These exceptions
create permanent differences between pretax book income and tax income. The
differences are permanent in the sense that they will not reverse or “=
;turn
around” in some subsequent year.
=
1246;收和会计的差异主ව=
1;有两种。第一种差异&=
#26159;,税法不允许将费=
992;从应税收入中进行扣=
;减,而GAAP允许从应税所=
4471;中减去一些收入项=
6;。例如,罚金在会计&=
#19978;属于费用但不是税=
910;的抵减项,而政府债=
;券的利息收入在会计=
19978;属于收入但不需要ń=
35;税。这些特例形=
;成了税前账面收益和=
24212;税收益之间的永久ö=
15;差异,这种差异不会=
在以后的年份里“逆$=
716;回来”。
4. Assignment: Translation the following passage(s) into
Chinese
1) The adjustment rela=
ted
to changes in inventory converted the cost of sales expense item to a cash
basis on the implicit assumption that all purchases for inventory were made=
for
cash. The adjustment related to Accounts Payable relaxes this assumption and
deals at the same time with purchases of resources that are expenses of the
period, such as selling expenses, rather than assets. Since, in a sense,
Accounts Payable is a mirror image of Accounts Receivable, The payables
adjustment is algebraically the opposite of the receivables adjustment. Thu=
s,
if the balance in Accounts Payable increases during the period, the amount =
of
the increase is added to net income to reflect the fact that the periodR=
17;s
expenses overstate the cash outflows for payments to suppliers. 320
2) The net amount of c=
ash
generated by operations is not the same as net income. Some expenses (notab=
le
depreciation) subtracted in arriving at net income for the period do not use
cash. The net amount of cash generated by operations can be derived indirec=
tly
from the net income figure by making adjustments for those income statement
amounts that were not accompanied by an equal amount of cash flow. These
adjustments take account of changes in accounts receivable, inventories,
payables, and deferred taxes. Also, depreciation is added back to net income
because it is an expense that does not involve a corresponding use of cash.
However, one must not infer from this calculation that depreciation is itse=
lf a
source of cash, for it definitely is not.
3) Almost all companies
prepare budgets that show what performance is expected to be under the
circumstances prevailing. If actual performance corresponds with budgeted
performance, there is a reasonable inference that performance was good. Two
important qualifications affect this inference, however. First, the budgeted
amounts may not have been developed very carefully. The comparison can, of
course, be no more valid than the validity of the standards. Second, the
budgeted amounts were necessarily arrived at on the basis of various
assumptions as to the conditions that would be prevailing during the period=
. If
these assumptions turn out to be incorrect, the amounts are also incorrect =
as a
measure of results “under the circumstances prevailing.”
4) The principal value=
of
analyzing statement information is that it suggests questions that need to =
be
answered. Such an analysis rarely provides the answers. A large unfavorable
difference between actual performance and whatever standard is used indicat=
es
that something may be wrong, and this leads to an investigation. Even when =
the
analysis indicates strongly that something is wrong (as when one
company’s income has declined while incomes of comparable companies h=
ave
increased), the analysis rarely shows the underlying causes of the difficul=
ty.
Nevertheless, the ability to pick from thousands of potential questions tho=
se
few that are really worth asking is an important one.
5) The amount recogniz=
ed
as revenue is the amount that is reasonable certain to be realized, that is,
paid by customers. Many problems arise in deciding on both the period in wh=
ich
the revenue for a given transaction should be recognized and the amount of =
such
revenue. The conservatism concept suggests when to recognize and the amount=
of
such revenue; the realization concept suggests how much to recognize. In
unusual circumstances, the amount of revenue recognized may reflect a
considerable amount of optimism as to future earnings, but the auditors will
ordinarily detect and call attention to revenues whose realization is not
reasonable certain.
Unit=
Five Trade
and Business (贸易=
与企业方面)
Section
I: Text
=
5913;革开放以来,中国ߦ=
5;业的国际化已对近来&=
#20013;国的经济增长与发=
637;做出了很大的贡献,=
;与外国公司的合作使=
20013;国吸引了大量外汇z=
89;国外投资以及现代技=
术和商业管理技术来=
1457;展中国的经济。中ࢲ=
9;需要外国技术和进人&=
#22806;国市场,而外国需#=
201;利用中国相当廉价的=
;劳动成本并进人这一=
21171;动市场,这导致了Ö=
52;方的合作,这一合作=
使中国成为推进贸易=
0840;球化的重要参与者ᦁ=
2;因此,中国公司开始&=
#37319;取合资、转包、特#=
768;生产,以及战略联合=
;的方式同外国公司合=
20316;。当中国的经济持ń=
93;发展,与外部世界的=
联系变得更为密切时=
5292;中国在全球经济共ࡧ=
6;体中的作用也在提高&=
#12290;因此,中国的企业=
102;解世界是如何影响他=
;们,以及他们怎样利=
29992;这一力量在全球市ß=
30;上发展是很重要的。
=
3545;于中国企业来说,ࢲ=
9;际商务合作的重要性&=
#26159;对现代化发展,成&=
271;和收获做出潜在的贡=
;献。国外的技术能够=
24110;助中国商人缩短生É=
35;、管理、销售等环节=
的运转并实现其现代=
1270;。市场份额的增长ߣ=
7;及新市场的扩展可以&=
#36890;过与国内或国外企=
994;建立起伙伴关系来实=
;现。同样,也可以运=
29992;国际转包、特许权ʌ=
92;以及其作合作关系等=
促进增长。实际上,=
2269;际商务合作提供给ߑ=
3;国公司一种环境,在&=
#36825;种环境下,他们能=
815;利用一定的资本、技=
;术来开拓市场,当中=
22269;与国际经济一体化ň=
52;系日益密切时,竞争=
会变得更加激烈,这=
1181;环境也就变得更加ດ=
5;要了。这要求中国管&=
#29702;人员对出口国的国&=
469;贸易合作十分熟悉,=
;应清楚怎样进行合作=
25165;能发挥并强化他们į=
40;优势。当国外公司在=
中国逐渐增多时,中=
2269;公司必须准备处理ࣲ=
9;与合资伙伴、竞争者&=
#31561;的关系,并使得国&=
469;合作成为战略的需要=
;。
=
2269;际贸易合作中不存ࢷ=
2;理想模式。最适合的&=
#27169;式取决于潜在的成=
412;和收益。当确定最合=
;适的国际合作机制时=
65292;必须在给定的条件Ç=
79;对每一合作关系的收=
益和成本进行比较。=
7604;如说,除了国际合߯=
6;收益外,还包括减少&=
#25237;资成本和直接控制"=
892;政干预,合作契约安=
;排是较满意的形式之=
19968;。
=
8982;而,在那些技术和=
3;识产权的保护体系没&=
#26377;建立的国家,这种=
327;定对技术的扩散(即=
;正当技术及其报酬的=
22833;控)缺乏保护。为É=
02;减少技术扩散,合资=
公司双方倾向于签订=
1512;同,因为它对于技ੑ=
5;可以提供高水平的控&=
#21046;。任何国际合作模=
335;合适与否都由公司的=
;客观条件及其所进人=
30340;贸易环境决定。
=
3613;管有许多与国外进ඡ=
2;国际商务合作的形式&=
#65292;但是合资公司尤其=
463;到重视,如今在中国=
;得到了广泛的应用。=
34429;然特许权形成变得Ū=
34;来越重要,但对于国=
外公司来说,由于中=
2269;变化中的经济环境ߣ=
7;及独特的贸易行为、&=
#21512;资公司成为它们最=
916;欢的进人中国市场的=
;形式,为了达到注册=
21830;标,保护版权,以Ö=
50;对营销控制权等目的=
,国外投资者宁愿选=
5321;合资而不是其它合߯=
6;形式。合资也可以使&=
#22806;国公司在保证其技=
415;扩散最小的同时,借=
;助当地伙伴进人中国=
24066;场,而他们对于中Þ=
69;贸易状况非常了解。=
对于努力开拓海外市=
2330;的中国企业来说,ஸ=
1;于不了解国外市场情&=
#20917;以及资金限制也使=
471;开办合资企业成为开=
;展国际贸易合作的重=
35201;方式。
=
6152;易壁垒是使商品及ࡅ=
1;务分流,并根据各国&=
#25919;府意图对资源进行=
877;分配的手段。它的作=
;用主要是阻碍国际市=
22330;的联系并扭曲国际ũ=
64;源分配。因此,为了=
多边贸易自由化或区=
2495;化贸易集团的形成ᦁ=
2;贸易壁垒的取消将完&=
#20840;改变或减轻过去贸=
131;壁垒的效应。这将促=
;进国际资源的分配与=
27604;较优势更趋一致。Ɓ=
43;着国际贸易及投资环=
境的日益开放和自由=
5292;企业可以用比较优ࡆ=
3;为指导,通过调整投&=
#36164;及生产策略,消费=
450;生产市场条件的变化=
;做出相应反应。扩大=
20102;的国际市场及国际Ú=
30;业自由度,也将鼓励=
在立足全球化的高度=
6469;合理安排生产。可ߣ=
7;预计,贸易自由化及&=
#21830;业全球一体化趋势=
558;伴随着国内国际的生=
;产方式的巨大变化共=
21516;发展。
国际经济=
;资源的新分配将不同=
31243;度地影响各种生产Š=
01;素以及它们所在的地=
区。贸易限制将抬高=
7027;些广泛用于进口竞ߚ=
5;产品的生产要素价格&=
#24182;降低那些大量用于=
986;口竞争产品的生产要=
;素价格。贸易障碍的=
38477;低将随着生产结构Ö=
64;化而改变这价值的分=
配状况。出口的扩张=
1516;时也将伴随着过去ࡢ=
3;保护生产领域的滑坡&=
#20197;及面对来自新进口=
135;品的紧迫而又日趋激=
;烈的竞争。依赖这些=
39046;域生活、就业的人Ê=
04;认为贸易自由化是一=
个失败的政策。由于=
9968;些生产要素及地区ಮ=
3;济潜在的经济失调的&=
#20107;实,并非所有生产#=
201;素都能期待贸易自由=
;化中均等地获得收益=
12290;
=
8543;着各国对环境的日=
0;重视,环境问题近年&=
#26469;已经成为经济研究=
340;领域。对全球变暖、=
;乱砍乱伐、资源耗尽=
20197;及污染的报道均已ń=
63;引起我们对生态系统=
的警觉,并意识到保=
5345;生态平衡之必要。߳=
1;我们这个星球环境恶&=
#21270;的主要因素是我们=
340;经济行为。评论家们=
;曾说过,在我们不懈=
36861;求利润的过程中,û=
05;们已经跨出生态平衡=
的界限并制造了一个=
9982;保护措施不相容的ಮ=
3;济体系。臭氧层的破&=
#22351;、海洋生物的大肆=
429;捞,以及热带雨林的=
;消失都是我们生产手=
27573;及消费习惯造成的ń=
67;果,为保护环境,我=
们必须改变这些消费=
6041;式。高涨的公众要=
4;和保护环境的呼声,&=
#20419;进了全球各国政府=
545;环境立法的付诸实施=
;。更为严格的车辆及=
24037;厂废气排放量的控Ò=
46;、禁止滥砍滥伐、工=
业品的回收再利用,=
0197;及禁止用飘网捕鱼ࢺ=
3;是我们为使经济行为&=
#23545;环境危害降到最小 =
780;做出的努力。国家的=
;经济政策制订应以可=
25345;续发展这导向。
=
9615;境保护政策通过影ࡺ=
9;产品成本而对一国国&=
#38469;竞争施加影响。一=
269;规定的环境保护标准=
;越高,其控制污染的=
33457;费越大,从而产品û=
04;本也越高。发展中国=
环保标准低于发达国=
3478;这一事实引发了“生=
;态倾销”的抱怨。随=
0043;由发达国家提出了ल=
5;不能达到环保标准国&=
#23478;的产品征收特别税=
340;倡议。为了抵消由于=
;环境标准较低而形成=
30340;成本优势,许多发ů=
98;国家以技术壁垒的规=
定,对他们不能接受=
0340;环境标准的产品进ࡣ=
5;施加限制。
=
7700;和空气是最突出的ะ=
8;国环境问题,这是对&=
#27745;染源不加控制造成=
340;结果。热带雨林的砍=
;伐、臭氧黑洞造成的=
20840;球温室效应,世界ĕ=
00;道的工业污染,动植=
物物种的的濒临灭绝=
5292;以及核废料处理,=
7;是涉及到多个国家的&=
#29615;境问题。由于它们=
545;大自然的危害,它们=
;已经成为国际社会关=
24515;的问题,也是全球Ć=
22;遍存在的问题,尽管=
这些问题已经通过多=
6793;协议得到完善规定ᦁ=
2;但许多国家并不想签&=
#35746;这些协议,这是对$=
825;些问题的来源及后果=
;的理解不同,对需要=
30340;解决办法,国家权Ò=
33;及这些协定的功效持=
有不同的看法。若没=
6377;全球范围内的认同ᦁ=
2;国际环境公约将成为&=
#36152;易摩擦的导火索。
=
0316;为世界上人口最多=
0;国家,中国必然要受&=
#21040;环境等众多因素的=
433;响。全球经济提高了=
;全球资本的流动,也=
24341;起了各国对中国开ă=
18;政策的重视。这个世=
界最大消费市场,吸=
4341;了大量跨国企业及ࢲ=
9;际投资进人中国,这&=
#20123;都将对中国最近取=
471;的经济成就起到推波=
;助澜的作用。通过进=
21475;、合资、国际全作Ö=
50;外国直接投资等经营=
手段,中国在相当短=
0340;时期内提高了投资=
0;平,并获得了大量先&=
#36827;技术。同时,贸易!=
258;由化也使中国能够增=
;加对外出口,并在国=
20869;创造新的收人及就Ç=
94;机会。只要世界贸易=
及投资环境保持开放=
1183;头,对外贸易及投ภ=
4;就将继续为中国经济&=
#30340;发展提供必须的动=
147;
=
0026;获取国际贸易及投ภ=
4;利益,中国一部分地&=
#21306;已经或将要进行的#=
843;整是必要的。持续的=
;进人外国市场及引资=
38656;要有一个利于外国ü=
37;资及吸引外国公司的=
经济环境。中国的改=
8761;已显著地加速国际ฟ=
2;易及外商投资付诸实&=
#26045;。作为回报,增长=
340;贸易与投资将推动中=
;国进人世界经济市场=
65292;当然也随之带来一É=
23;特权及限制。由于已=
不能承受中国巨大的=
2463;济发展潜力,全球ಮ=
3;济伙伴关系必须调整&=
#65292;以适应全球化的经=
982;活动,而国际贸易的=
;后果是不可避免的。=
20013;国已付诸实施的与ũ=
52;易有关的调整包括,=
贸易体系的自由化,=
6164;本流动的放松,企ߏ=
4;私有化以及提高对外&=
#22269;投资者的优惠。但=
026;了保持与其他国家在=
;外贸及投资上的竞争=
21147;,中国还必须进一Ē=
93;放宽它在工业及金融=
领域的政策。一体化=
4847;味着竞争的加剧及ल=
5;经济效益不遗余力的&=
#36861;逐,这两点都要求=
545;于市场力量的反应速=
;度。因此,加快国际=
32463;济一体化步伐的中Þ=
69;,必须同时提高其生=
产的市场定位能力。
2 New /key words and expressions
1)改革
2)国际
3) 外汇 foreign =
exchange
4) 投资资本 investme=
nt
capital
5) 劳动成本 labor co=
sts
6) 现代技术 modern t=
echnological
know-how
7) 合资 joint ve=
nture
8) 转包 subcontr=
act
9) 特许经营 franchis=
e
10) 战略联合 strategic
alliance
11)经济
12)潜在的贡献 potential
contribution
13) 商务合作 business
collaboration
14) 市场份额 market s=
hare
15) 注定会 destine =
16) 竞争 competit=
ive
17) 优势 advantag=
e
18) 理想模式 ideal fo=
rm
19) 合作机制 vehicle =
for
collaboration
20) 收益 benefits=
21)投资
22)直接
23) 知识产权 intellec=
tual
properties right
24) 知识扩散 technolo=
gy
dissipation
25) 贸易环境 business=
environment
26) 独特的贸易行为 unique b=
usiness
practices
27) 注册商标 trade ma=
rks
28) 保护版权 copyright
protection
29) 当地伙伴 local pa=
rtner
30) 贸易壁垒=
span> trade ba=
rrier
31)再分配 realloca=
te
32)资源分配 resource
allocation
33) 自由化 liberali=
zation
34) 多边贸易 multilat=
eral
trade
35) 区域化贸易regional =
trade
36) 比较优势 comparat=
ive
advantage
37) 全球变暖 global w=
arming
38) 乱砍乱伐 deforest=
ation
39) 资源耗尽 resource
depletion
40) 污染 pollutio=
n
41) 环境恶化 environm=
ental
degradation
42)生态
43) 海洋生物 ocean fi=
sheries
44) 热带雨林 tropical=
rain
forest
45) 排放标准 emission
standard
46) 再利用 recyclin=
g
47) 飘网捕鱼 drift-ne=
tting
fishing
48) 可持续性发展 sustaina=
ble
development
49) 温室气体 green-ho=
use
gases
50) 世界水道 internat=
ional
waterways
51)臭氧层 ozone la=
yer
52)国际环=
22659;公约 Conventi=
on of
international environment
53) 调整 adjustme=
nt
54) 直接投资 direct
investment
55) 特权 privileg=
e
56) 资本流动 capital =
flows
57) 私有化 privatiz=
e
58) 金融和工业领域 financia=
l and
industrial sector
59) 竞争力 competit=
iveness
60) 市场定位 market-
orientation
3 Notes to the text
1)对近来中=
;国的经济增长与发展=
20570;出了很大的贡献
has
contributed much to China’s recent
=
economic
growth and development
2)利用中国=
;相当廉价的劳动成本=
24182;进人这一劳动市场 take adv=
antage
of China’s relatively
low labor=
costs
and potential markets
3) 开=
25299;海外市场
expand their operations overseas
4) 市场份额=
0;增长以及新市场的扩&=
#23637;
growth
in market shares and expansion into new
=
markets
5) 发挥并强ࡏ=
0;他们的优势 be explo=
ited to
their advantage
6) 减少投资=
;成本和直接控制行政=
24178;预
minimize
capital investment and direct administrative
involveme=
nt
7) 正当技术ࡡ=
0;其报酬的失控
loss
of control over a proprietary technology and its return
8) 减少技术ৗ=
3;散
mitigate
against technology dissipation
9) 不了解国ࣨ=
6;市场情况以及资金限&=
#21046;unfamilia=
rity
with foreign conditions and capital
=
restrictions
10) 调=
25972;投资及生产策略adjusting=
their
investment and production strategies
11)受到
12)全球
13) 影=
21709;各种生产要素
impact
on different production factors
14) 引=
36215;我们的警觉raise our awareness of ecological system
15) 跨=
20986;生态平衡的界限
overstepped
the boundaries of ecological balance
16) 更=
20026;严格的车辆及工厂ò=
23;气排放
More
stringent emission standards for vehicles and
industries
17) 贸=
26131;摩擦的导火索
source
of trade friction
18) 对=
20013;国最近取得的经济û=
04;就起推波助澜的作用=
contribut=
ing to
China’ s recent economic
success
19) 对=
32463;济效益不遗余力地Ű=
61;踪
relentless
pursuit of economic efficiency
20) =
span>进一步放宽ࢷ=
2;工业及金融领域
further
liberalize economy in the financial and industrial
sectors=
span>
Section II: Translation and
techniques
1 translation (重点、难=
28857;句)
1) 中国需ව=
1;外国技术和进人外国&=
#24066;场,而外国需要利=
992;中国相当廉价的劳动=
;成本并进人这一劳动=
24066;场,这导致了双方į=
40;合作,这一合作使中=
国成为推进贸易全球=
1270;的重要参与者。
2) 当中国的ಮ=
3;济持续发展,与外部&=
#19990;界的联系变得更为=
494;切时,中国在全球经=
;济共同体中的作用也=
22312;提高。因此,中国į=
40;企业了解世界是如何=
影响他们,以及他们=
4590;样利用这一力量在ࠤ=
0;球市场上发展是很重&=
#35201;的。
As
3) 对于中国ߦ=
5;业来说,国际商务合&=
#20316;的重要性是对现代=
270;发展,成长和收获做=
;出潜在的贡献。国外=
30340;技术能够帮助中国Ú=
30;人缩短生产、管理、=
销售等环节的运转并=
3454;现其现代化。
From the perspective of individual Chinese
enterprises, the main appeal of international business collaboration lies in
its potential contribution to modernization, growth, and profitability.
Foreign technology can help Chinese businesses modernize their production,
distribution, management, and marketing, sometimes in short order.
4) 实际上,ࢲ=
9;际商务合作提供给中&=
#22269;公司一种环境,在$=
825;种环境下,他们能够=
;利用一定的资本、技=
26415;来开拓市场,当中Þ=
69;与国际经济一体化联=
系日益密切时,竞争=
0250;变得更加激烈,这మ=
1;环境也就变得更加重&=
#35201;了。
Indeed, international business collaboration
affords Chinese firms an avenue whereby they can explore new sources of
capital, technology, markets and growth in an environment that is destined =
to
become more competitive and demanding as China
5) 当国外公=
;司在中国逐渐增多时=
65292;中国公司必须准备ã=
88;理好与合资伙伴、竞=
争者等的关系,并使=
4471;国际合作成为战略=
0;需要。
As foreign firms increase their presence in
6) 当确定最ࡧ=
2;适的国际合作机制时&=
#65292;必须在给定的条件=
979;对每一合作关系的收=
;益和成本进行比较。=
span>
The benefits associated with each collaborative
relationship must be weighed against its costs in a given situation when
deciding the most suitable vehicle for international collaboration.
7) 任何国际ࡧ=
2;作模式合适与否都由&=
#20844;司的客观条件及其=
152;进人的贸易环境决定=
;。
The suitability of any model of international coll=
aboration
is thus determined by the objectives of a firm and the business environ­=
;ment
it seeks to operate in.
8) 为了达到=
;注册商标,保护版权=
65292;以及对营销控制权Ļ=
61;目的,国外投资者宁=
愿选择合资而不是其=
3427;合作形式。
The joint venture is often chosen by foreign inves=
tors
over other forms of cooperative arrangements to address difficulties in
achieving trade name and
copyrights protection as well as maintaining control over marketing and
distribution.
9) 贸易壁垒=
;是使商品及劳务分流=
65292;并根据各国政府意Þ=
70;对资源进行再分配的=
手段,
它的作用主要是阻碍=
2269;际市场的联系并扭ੋ=
4;国际资源分配。
Trade barriers are tools to divert the flow of goo=
ds
and services and to reallocate resources according to the goals of
national governments. Their presence essentially serves to prevent integrat=
ion
of international markets and to distort international resource allocation.<=
/span>
10) 贸易限制=
;将抬高那些广泛用于=
36827;口竞争产品的生产Š=
01;素价格并降低那些大=
量用于出口竞争产品=
0340;生产要素价格。贸ਵ=
1;障碍的降低将随着生&=
#20135;结构变化而改变这=
215;值的分配状况。
Trade restrictions tend to raise the incomes of
factors which are used intensively in the production of import-competi=
ng
goods, and reduce those of factors which are intensive in the production of
exportable goods. A lowering of trade barriers would reverse this pattern of
income distribution as production structures shift.
11) 出口的ৗ=
3;张同时也将伴随着过&=
#21435;受保护生产领域的=
369;坡以及面对来自新进=
;口产品的紧迫而又日=
36235;激烈的竞争。依赖Ű=
25;些领域生活、就业的=
人们认为贸易自由化=
6159;一个失败的政策。ஸ=
1;于一些生产要素及地&=
#21306;经济潜在的经济失#=
843;的事实,并非所有生=
;产要素都能期待贸易=
33258;由化中均等地获得ă=
10;益。
Expansion in exports will be accompanied by declin=
es
in sectors which were previously protected, and which must now face intense,
and rising competition from new imports. Workers and communities relying on
these sectors for earnings and employment will find trade liberalization a
hollowing experience. Not all factors of production can be expected to
benefit equally from trade liberalization, with economic dislocation a
potential reality for some factors and regions.
12) 随着各ࢲ=
9;对环境的日益重视,&=
#29615;境问题近年来已经=
104;为经济研究的领域。=
;对全球变暖的报道、=
20081;砍乱伐、资源耗尽É=
97;及污染均已经引起我=
们对生态系统的警觉=
5292;并意识到保持生态ॱ=
9;衡之必要。
As concerns with the environment escalate,
environmental issues have steadily intruded into the economic domain in rec=
ent
years. Reports of global warming, deforestation, resource depletion, and
pollution have raised our awareness of the fragility of the ecological
system and the need to preserve its integrity.
13) 环境保护=
;政策通过影响产品成=
26412;而对一国国际竞争Ą=
45;加影响。一国规定的=
环境保护标准越高,=
0854;控制污染的花费越࣪=
3;,从而产品成本也越&=
#39640;。
Environmental policies impact on the international
competitiveness of a country because of their effects on production costs. =
The
higher is the environmental standard set by a country, the greater is =
the
cost of controlling pollution, and, thus, production cost.
14) 水和空气=
;是最突出的跨国环境=
38382;题,这是对污染源Ç=
81;加控制造成的结果。=
热带雨林的砍伐、臭=
7687;黑洞造成的全球温प=
0;效应,世界水道的工&=
#19994;污染,动植物物种=
340;的濒临灭绝,以及核=
;废料处理,都是涉及=
21040;多个国家的环境问Ɔ=
64;。
The issue of trans-border environmental problems is
best illustrated by the pollution of air and water, the effects of which are
not confined to the source of such pollution. The deforestation of tropical
rain forests, global warming due to green-house gases, industrial pollution=
of
international waterways, the disappearance of that involve more than a
single nation.
15) 由于它们=
;对大自然的危害,它=
20204;已经成为国际社会Ð=
51;心的问题,也是全球=
普遍存在的问题,尽=
1649;这些问题已经通过ࣩ=
0;边协议得到完善规定&=
#65292;但许多国家并不想=
614;订这些协议,这是对=
;这些问题的来源及后=
26524;的理解不同,对需Š=
01;的解决办法,国家权=
利及这些协定的功效=
5345;有不同的看法。
They are of interests to the global community at
large, and are thus problems of the global commons, because of the global
nature of their impacts. Although these issues are best addressed through m=
ultilateral
agreements, many countries may not want to subscribe to such agreements
because of international differences in scientific understandings of the
sources and effects of such problems, interpretations of required solutions,
national priorities, and perspective on the efficacy of these agreemen=
ts.
16) 作为世界=
;上人口最多的国家,=
20013;国必然要受到环境Ļ=
61;众多因素的影响。全=
球经济提高了全球资=
6412;的流动,也引起了ࡦ=
8;国对中国开放政策的&=
#37325;视。
As the world’s largest country,
17) 为获取国=
;际贸易及投资利益,=
20013;国一部分地区已经û=
10;将要进行的调整是必=
要的。持续的进人外=
2269;市场及引资需要有ߌ=
8;个利于外国投资及吸&=
#24341;外国公司的经济环=
659;。
To reap the benefits of international trade and
investment, certain adjustments on the part of
18) 由于已不=
;能承受中国巨大的经=
27982;发展潜力,全球经ė=
82;伙伴关系必须调整,=
以适应全球化的经济=
7963;动,而国际贸易的ࡧ=
8;果是不可避免的。
Notwithstanding China
19) 中国已付=
;诸实施的与贸易有关=
30340;调整包括,贸易体Ŀ=
95;的自由化,资本流动=
的放松,企业私有化=
0197;及提高对外国投资್=
3;的优惠。
Among the trade-related adjustments
20) 全球化意=
;味着竞争的加剧及对=
32463;济效益不遗余力的Ű=
61;逐,这两点都要求对=
于市场力量的反应速=
4230;。因此,加快国际ಮ=
3;济一体化步伐的中国&=
#65292;必须同时提高其生=
135;的市场定位能力。
Globalization means increased competition and the
relentless pursuit of economic efficiency, both of which require responsive=
ness
to market forces. Therefore, further moves into the global economic area mu=
st
be accompanied by a rise in market-orientation in
2 techniques /methods 翻译技巧=
span>/方法
语态的变化=
;
1) 把=
24102;有被动标记的汉语句译=
25104;英语的被动=
21477;
(1) 改=
38761;开放以来,大量海ä=
06;投资和商业管理技术=
被吸引到中国市场=
290;
Since the adaption of reform and open-up policy, m=
uch
needed foreign exchange and investment capital as well as modem
technological know-how have been attracted into Chinese market.
(2) 尽管有许ࣩ=
0;与国外进行国际商务&=
#21512;作的形式,但是合$=
164;公司尤其受到重视=
,如今在中国得到了=
4191;泛的应用。
Although the various for=
ms
of international business collaboration are all feasible means of
collaborating with a foreign partner, the joint venture has received much
attention and is the most popular among them in
(3) 环=
22659;问题已经受到越=
9;越多国家的重视,=
24182;也成为经济研究的ŵ=
25;要领域。
The
environment issues have been received much attention by many countries and =
they
have steadily intruded into the economic domain in recent years.
(4) 在=
24456;多地方,热带雨林=
34987;人们所破坏。为=
20102;保护环境,我们必Ɔ=
35;改变这些生活方式。=
In many places in the world the tropical rain fore=
sts
was damaged. In order to protect our environment we have to change this life
style.
(5) 贸易壁垒=
;阻碍国际市场的联系=
24182;扭曲国际资源分配ʌ=
92;因此它遭到大多数国=
家的抵制。
Trade barriers are emplo=
yed
to prevent integration of international markets and to distort international
resource allocation, so they have been resisted by many countries.
2) 把=
19981;带有被动标记的汉语句译=
25104;英语的被动=
21477;
(1) 知=
35782;产权保护体系将在ą=
26;年年初建立,以减少=
技术及报酬的失控。
The intellectual prope=
rty
right protection system will be completed by the beginning of next year to
reduce the loss of control over proprietary technology and its return.
(2) 对全球变=
;暖、乱砍乱伐、资源=
32791;尽以及污染的报道ß=
43;已经引起我们对生态=
系统的警觉。环境问=
9064;就是在这个基础上৻=
2;出来的。
Reports of global warming, deforestation, resource
depletion, and pollution have raised our awareness of the fragility of=
the
ecological system. Environment issues have been raised on this basis.
(3) 但许多国फ=
8;并不想签订这些协议&=
#65292;这是对这些问题的=
469;源及后果的理解不同=
;,许多问题需要进一=
27493;澄清。
Many countries may not want to subscribe to such a=
greements
because of international differences in scientific understandings of the
sources and effects of such problems, so many problems need to be further
clarified.
(4) 为获取国=
;际贸易及投资利益,=
20013;国一部分地区已经û=
10;将要进行的调整。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
To reap the benefits of international trade and
investment, certain adjustments on the part of
(5) 正=
22312;研究进一步放宽工Ç=
94;及金融领域政策问题=
。
The issue of further liberalization of economy in =
the
financial and industrial sectors is not being studied.
3) 把=
span>汉语主动=
21477;译=
25104;英语的被动=
21477;
(1) 国=
20869;和国外企业建立了Ê=
49;伴关系,以开拓新市=
场和增长市场份额。
Partnership with foreign enterprises both at home =
and
abroad has been established to expand into new market.
(2) 实际上,=
;国际商务合作提供给=
20013;国公司一种环境,ß=
12;这种环境下,他们能=
够利用一定的资本、=
5216;术来开拓市场。
Indeed, through international business
collaboration, an ideal environment has been offered to Chinese firms to ex=
plore
market with certain sources of capital and technology.
(3)我=
20204;建议,各国都要建ĺ=
35;技术和知识产权保护=
体系,为商务合作提=
0379;更好的法律环境。
We proposed that a syste=
m of
legal protection for proprietary technologies and intellectual properties b=
e established
in every country to provide a better legal environment for business
cooperation.
(4)许=
22810;外国企业也在研究È=
13;国的商务政策和法律=
环境,因为他们想要=
1033;用中国廉价的劳动ࡂ=
7;并进入这一市场。
Chinese
commercial policy and legal environment are also studies by foreign enterpr=
ises
because they want to take advantage of
(5) 贸=
26131;自由化可以在短时ſ=
88;内提高投资水平,并=
获得大量先进技术。
The level of investment in
4) 把=
span>汉语的一=
20123;习惯用语译=
25104;英语的被动=
21477;
(1) 人=
20204;认为……
It =
is
considered …
(2) 具=
25253;道……
It =
is
reported that …
(3)众=
25152;周知……
It =
is
well known to us all…
(4) 必=
39035;指出……
It =
must
be pointed out that …
(5) =
span>由此可见……
It =
can
be seen from this that …
(6) 无=
21487;否认……
It
cannot be denied that …
(7) 可=
20197;估计……
It =
is
estimated / predicted…
Section III Translation Practic=
e
1
Which of the given translations can best express the original meaning of ea=
ch
sentence?
1)对外直接投资ߌ=
8;旦兴起,人们就开始&=
#20851;注贸易与FDI的相互依存性A=
292;人们曾经担忧,FDI会导致投资企=
994;国内产出的下降,从=
;而引发海外生产代替=
26412;国出口的态势。
A. Once foreign direct investment appea=
rs,
people start to concern about the interdependence between trade and FDI, pe=
ople
worry that FDI would reduce the output of home industry so as to lead to a
substitution of home exporting products with foreign production. <=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-famil=
y:SimSun'>
B. Forei=
gn
direct investment once starts to arouse the concern about the interdependen=
ce
between trade and FDI, people’s worry is that FDI would reduce the ou=
tput
of home industry so that it can lead to a substitution of foreign production
with home exporting products.
C. As s=
oon as
foreign direct investment raises the people’s worry of the decline of
home industry by the FDI, the substitution of home exporting products with
foreign production.
D. One immediate concern of the rise of foreign direct
investment had been the interdependence between trade and FDI. The fear had
been that FDI would lead to a reduction of output in the home country of the
investing firm and thus represent the substitution of foreign production for
exports from the home countries.
2)我们希=
;望并提出的是:国际=
36152;易是一种双赢结局ʌ=
92;所有贸易伙伴都是胜=
者。对于许多一知半=
5299;人,要我们回到出ࡣ=
5;是好事,进口则是坏&=
#20107;的重商主义立场的=
154;们而言,这一结论更=
;值得强调。
A. What we hope to propose is that international
trade is a win-win result with all trade partners being winners. For many
half-informed people want us to return to the mercantilist notion that expo=
rts
are a good thing and imports are bad thing. This conclusion deserves
underlining.
B. We hope to propose tha=
t international
trade of a win-win result with all trade partners being winners. Many
half-informed people want us to return to the mercantilist notion of export=
s a
good thing and import a bad thing. This conclusion needs to be stressed. =
span>
C.The m=
ost
important insight that we hope to have provided remains the following:
international trade is a win-win proposition, both trading partners are
winners. This conclusion deserves underlining as there are many half-inform=
ed
people who would have us return to the mercantilist notion that exports are=
a
good thing and imports are not.
D. It sh=
ould
be hoped and proposed that international trade is a win-win result with all
trade partners being winners. We are asked to return to mercantilist notion
that exports being a good thing and imports being a bad thing. This conclus=
ion
deserves underlining.
3)由于人=
;力的充分供给,因此=
20013;国具有相对低的劳Ó=
60;成本的特征,而加拿=
大因其适于谷物生产=
0340;农业土地可充分供ಯ=
3;,故具有对于此类土&=
#22320;的相对低成本。
A. Because of the abundant supply of people, so Ch=
ina
has the relative low cost of labor character, while Canada has abundant
suitable land for wheat production for agriculture land to supply, so it has
relatively low cost for land supply.
B. China, with its abundant supply=
of
people, will therefore be characterized by a low relative cost of labor, wh=
ile
Canada, with its abundant agricultural land suitable for wheat production w=
ill
have a relatively low cost for such land.
C. China is of the character of low relative cost =
of
labor for its abundant supply of people, while
D. Because China can supple abundant of people, so=
it
is with a character of low relative cost of labor, while
4)在单位=
;生产成本随产出下降=
25110;必须耗巨资于研究Ø=
44;开发之时,我们往往=
会发现只有少数厂家=
0456;互竞争。在此情形ߑ=
3;,率先进入产业者因&=
#33021;取得技术优势并得=
410;于低成本,与能某取=
;所谓的率先进入者优=
21183;,使居于其后的其ê=
27;厂家不敢进入该产业=
。
A. In situations where unit costs of production
decrease with output or where significant commitment to research and
development expenditures are necessary, we tend to observe only a few firms
competing with each other. In such situations the first mover, by obtaining=
a
technology advantage or lower costs, gains a so-called first mover advantage
over others, which are therefore deterred from entering the industry.
B. When the production rises while the unit cost
decreases or abundant capital has to be invested into research, we observe =
that
only a few firms compete with each other. In this situation, the first mover
can get technological advantage and benefit of low cost, and the first move=
r’s
advantage can deter the late movers from entering.
C. When the unit cost decrease because the output =
of
production increase and abundant investment in research and development, th=
ere
are only a few competitors. In such situation, the first comer has the
technological advantage over low cost and benefit, which deter the late com=
ers
from entering.
D. When the increase of output and abundant invest=
ment
in research and development can decrease cost, we find there are a few firms
left for competition with each other. In such situation, the first mover can
defer the late movers from entering by its technological advantage over low
cost and benefit.
5)对外直=
;接投资不同于对外金=
34701;投资或间接投资,Þ=
40;为其对生产性资产拥=
有控制权和所有权。=
1350;竟应有多少股份才೦=
1;享有控制权,这一点&=
#23454;在难以一言概之。=
312;股份多而额小的情况=
;下,持股10%或20%也许=
;就能持企业之有效控=
21046;于掌下。
A. Foreign direct investment is different from
financial or portfolio investment, it has the right to control the producti=
ve
assets. What on earth percentage is enough to control? It’s hard to s=
ay
in one word. If there are many owners with small shares, 10 or 20% may be
enough to control.
B. =
span>Foreign d=
irect
investment differs from financial or portfolio investment because it holds =
the
right to control the productive assets. If you want to ask how much is enou=
gh
to dominate the controlling power, it is difficult to tell in one word, may=
be
you have to hold 10 or 20% percent share to have it under your controlling
hand, when there are many owners but each has small shares.
C. Foreign direct investment diff=
ers
from financial or portfolio investment because it controls and owns the
productive assets. If asking what the minimum percentage to enjoy the
controlling power, it is hard to say in a word, maybe 10 or 20% may be enou=
gh
when there are many owners but each has small shares.
D. Foreign direct investm=
ent
differs from financial or portfolio investment abroad in that it involves
control and ownership of productive assets. What percentage of ownership is
necessary to have control is difficult to generalize. In situations where m=
any
owners hold small shares, 10 or 20% may amount to effective control.
6)贸易限=
;制有几点值得注意的=
32463;济效应。关税计征Ą=
80;论是以从量为准,还=
是以落岸价为准,或=
2773;是对进口实施某一ງ=
7;额,其结果都明显地&=
#34920;现为进口价格的上=
072;。
A. Several effects should be notified from trade
restrictions. If the tariff is levied as quantity, landed price or a quota,=
the
result is obvious to increase the price of imported products.
B. Trade restrictions ha=
ve
several noted economic effects. No matter a tariff is levied as quantity or
landed price or a quota, the result is obvious that the price of the import=
ed
products is increased.
C.There are several note=
worthy
economic effects of trade restrictions. Whether a tariff is levied as speci=
fic
amount per unit or as a percentage of the landed value, or whether a quota =
is
imposed, the result will obviously be an increase in the price of the impor=
ted
products.
D. Trade restrictions sho=
uld be
noticed for their several effects. The result is obviously the same to incr=
ease
the price of imported products, no matter what tariff is levied from quanti=
ty,
landed value or quota.
7)人们习=
;惯于把国际商务动机=
20165;仅描述成利润动机z=
90;但无论这一描述是多=
么正确,在解释人们=
9616;今从事各种形式的ࢲ=
9;际商务之时,它并不&=
#20855;特别意义。其实国&=
469;商务动机相当广泛,=
;大略可以分为扩大销=
21806;、获取资源以及多Ċ=
79;化和全球化等。
A. People’s custom is to describe profit as =
the only
motivation of international business. No matter how right is the descriptio=
n,
it is of no special meaning when people explain various forms of internatio=
nal
business. In fact the motivation of international business is so broad that=
can
be briefly classified as sales expansion, resource acquisition, diversifica=
tion
and globalization.
B. It will b=
e custom
to describe the motivation for international business as simply the profit
motive. However true this description may be, it is not particularly helpfu=
l in
explaining the various forms of international business being conducted toda=
y.
The motivations for international business can be broadly defined to be sal=
es
expansion, resource acquisition, diversification and globalization.<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-famil=
y:SimSun'>
C.Profit motive is descr=
ibed
as the only motive of international business. No matter it is true or not, =
it
has no special meaning if various forms of international business is explai=
ned.
The fact is that the motivations of international business are so broad so =
that
they can be briefly classified as sales expansion, resource acquisition,
diversification and globalization.
D. It is people’s c=
ustom
is to describe profit as the only motivation of international business. No
matter how right it is, it is of no significance to explain the various for=
ms
of international business because the motivation is so broad that can be br=
iefly
classified as sales expansion, resource acquisition, diversification and
globalization.
8)特许经=
;营是许可证或技术协=
21161;的一种。在典型情Ñ=
17;下,特许接受方以特=
许给予方的名义经营=
5292;后者向前者提供商ߏ=
4;服务或产品生产的排&=
#23427;性特许篮子,以使=
069;者拥有“现成的”商&=
#21153;经营。
A. A
franchise is a type of licensing or technical assistance agreement. Typical=
ly,
the franchisee operates under the name of the franchisor who supplies the
former with an exclusive package of business services and products what will
provide the franchisee with a “ready made” business operation.<=
span
style=3D'mso-spacerun:yes'>
B. A franchise is a type=
of
licensing or technical assistance agreement. Under a typical situation, the
franchisee gives his operation name to the franchisor, the latter supplies =
the
former with exclusive package of services and products to make the former t=
he
“ready made” business operation.
C.A franchise is a type =
of
licensing or technical assistance. In a typical situation, in the name of
franchisee, given by the franchisor, operates. The latter supplies the form=
er
with business services and products exclusive package. So the former has
“ready made” business operation.
D. A franchise is a type=
of
licensing or technical assistance. In typical situation, the name of franch=
isor
is given to franchisee for exclusive business services and production so th=
at
the former can operate “ready made ” business.
9)为了在=
;国内市场获得成本优=
21183;和市场占有率,进Ö=
75;商应该与供货商进行=
谈判,达成满足这两=
0010;目标的协定,在与=
5;谈判时,进口商必须&=
#20915;定中国可以进口多=
569;数量的商品,并决定=
;在不同的数量下的实=
38469;价格。
A. In order to achieve cost advantages and market =
share
in the home market, the importer should negotiate with the supplier to sati=
sfy
two objective agreements. When negotiating, the importers should determine =
the
quantity to be imported into
B. In order to gain cost=
advantages
and have much market share at home market, the importer should negotiate wi=
th
the supplier so that two objective agreements should be satisfied. In the
negotiating, the importers should decide how much merchandise should be
imported into
C.In order to gain home =
market
cost advantages and have much market share, the importer should negotiate w=
ith
the supplier. Two objective agreements should be satisfied, which are the
quantity the importers should decide to import into
D. In order to achieve cost competitiveness and market stren=
gth
in the home market, the importer should negotiate a business contract with =
the
supplier that will meet these two objectives over time. In negotiating with=
a
supplier, the importer must determine the volumes available for export to <=
st1:country-region
w:st=3D"on">
10)尽管出=
;口业务在中国很普遍=
65292;如果没有周密的计Ò=
10;最好不要从事这项业=
务。要想在国际贸易=
0013;获得成功,中国的=
9;理者必须培养出一种&=
#20174;世界范围内观察问'=
064;和在全球环境中制订=
;计划和进行操作的能=
21147;。
A. Although exporting business is very popular in =
B. Although exporting bu=
siness
is very commonly seen in
C.Although exporting bus=
iness
is a public show cast in
D. The current popularity of exporting in
2
Read the passages and consider the translation following. Make corrections
where you think are inappropriate and or wrong.
1)市场份额=
;的增长以及新市场的=
25193;展可以通过与国内û=
10;国外企业建立起伙伴=
关系来实现。同样,=
0063;可以运用国际转包ӌ=
9;特许权,以及其作合&=
#20316;关系等促进增长。
Growth in market shares and expansion into new mar=
kets
can now be made a reality through partnership with foreign enterprises both=
at
home and abroad. By the same token, growth are also available through
international subcontracting, franchising, and other cooperative relations.=
2) 这要求ߑ=
3;国管理人员对出口国&=
#30340;国际贸易合作十分=
087;悉,应清楚怎样进行=
;合作才能发挥并强化=
20182;们的优势。
It thus requires Chinese managers to become
familiar with the exporting countries’ international business
collaboration and to ascertain how such collaboration may be exploited to t=
heir
advantage.
3) 尽管有=
8;多与国外进行国际商&=
#21153;合作的形式,
虽然特许权形成变得=
6234;来越重要,但是合ภ=
4;公司尤其受到重视,&=
#22914;今在中国得到了广=
867;的应用。
Although the various for=
ms
of international business collaboration are all feasible means of
collaborating with a foreign partner, the joint venture has received much
attention and is the most popular among them in
4) 合资也ࡤ=
7;以使外国公司在保证&=
#20854;技术扩散最小的同=
102;,借助当地伙伴进人=
;中国市场,而他们对=
20110;中国贸易状况非常É=
02;解。对于努力开拓海=
外市场的中国企业来=
5828;,由于不了解国外०=
6;场情况以及资金限制&=
#20063;使得开办合资企业=
104;为开展国际贸易合作=
;的重要方式。
The joint venture also
allows foreign firms to access the Chinese market through a local partner w=
ho
is knowledgeable of Chinese business conditions and practices while
keeping the risk of technology dissipation to a minimum. For Chinese
enterprises seeking to expand their operations overseas, unfamiliarity with
foreign conditions and capital restrictions also make joint ventures an
attractive vehicle of international cooperation.
5) 随着国༆=
9;贸易及投资环境的日&=
#30410;开放和自由,企业=
487;以用比较优势为指导=
;,通过调整投资及生=
20135;策略,消费及生产ð=
66;场条件的变化做出相=
应反应。扩大了的国=
8469;市场及国际商业自ஸ=
1;度,也将鼓励在立足&=
#20840;球化的高度来合理=
433;排生产。
As the international tra=
de
and investment environment becomes more open and liberal, it will permit fi=
rms
to respond to changes in market conditions, in both consumption and product=
ion,
by adjusting their investment and production strategies in the direction of
basic comparative advantages. An expanding international market and
increased business freedom will also encourage firms to rationalize th=
eir
production on a global basis.
3. Make comments on the methods of the
translation. Do you think there are better ways to do the translation?
1) 使我们=
5;个星球环境恶化的主&=
#35201;因素是我们的经济"=
892;为。评论家们曾说过=
;,在我们不懈追求利=
28070;的过程中,我们已ń=
63;跨出生态平衡的界限=
并制造了一个与保护=
5514;施不相容的经济体౿=
5;。
The main contributing factor to the environmental
degradation of our planet has been identified as our economic practices.
Critics have suggested that, in our unceasing search for
ever-increasing profits, we have overstepped the boundaries of ecological
balance and created an economic system that is incompatible with sound
conservation practices.
2) 臭氧层=
0;破坏、海洋生物的大&=
#32902;捕捞,以及热带雨=
519;的消失都是我们生产=
;手段及消费习惯造成=
30340;结果,为保护环境ʌ=
92;我们必须改变这些消=
费方式。
The emission of green-house gases, the depletion of
ocean fisheries, and the disappearance of rain forests are all results of o=
ur
production methods and consumption habits, which must be modified in order =
to
preserve our environment.
3) 高涨的ࠤ=
4;众要求和保护环境的&=
#21628;声,促进了全球各=
269;政府对环境立法的付=
;诸实施。更为严格的=
36710;辆及工厂废气排放ŵ=
27;的标准、禁止滥砍滥=
伐、工业品的回收再=
1033;用,以及禁止用飘=
3;捕鱼均是我们减少对&=
#29615;境危害所做出的努=
147;。
The result of mounting public demands for preserva=
tion
has been the enactment of environmental legislation by governments aro=
und
the world. More stringent emission standards for vehicles and industri=
es,
prohibition of deforestation, recycling of industrial parts, and banning of
drift-netting in high-sea fishing are all examples of efforts to minimize t=
he
damage to our environment.
4) 发展中ࢲ=
9;环保标准低于发达国&=
#23478;这一事实引发了“ī=
83;态倾销”的抱怨。随&=
#20043;由发达国家提出了=
545;不能达到环保标准国=
;家的产品征收特别税=
30340;倡议。
The fact that environmental standards are usually
lower in developing countries than in developed countries has led to compla=
ints
of “ecological dumping”, and developed countries proposed speci=
al
duties on foreign products produced with insufficient environmental standar=
ds
by the latter.
5) 为了抵=
0;由于环境标准较低而&=
#24418;成的成本优势,许=
810;发达国家以技术壁垒=
;的规定,对他们不能=
25509;受的环境标准的产Ø=
97;进口施加限制。
To offset the cost advantage which relatively=
low
environmental standards confer, many developed countries have adopted =
environmental
considerations as a rationale for applying Technical Barriers in restricting
imports produced with environmental standards unacceptable to them.<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-famil=
y:SimSun;
mso-bidi-font-family:SimSun'>
4.
Assignment: Translation the following passage(s) into English.
1)这个世界=
;最大消费市场,吸引=
20102;大量跨国企业及国ƀ=
69;投资进人中国,这些=
都将对中国最近取得=
0340;经济成就起到推波ࡄ=
1;澜的作用。
2) 通过进ࡣ=
5;、合资、国际全作及&=
#22806;国直接投资等经营=
163;段,中国在相当短的=
;时期内提高了投资水=
24179;,并获得了大量先Ű=
27;技术。
3) 贸易自ஸ=
1;化也使中国能够增加&=
#23545;外出口,并在国内=
019;造新的收人及就业机=
;会。只要世界贸易及=
25237;资环境保持开放势ä=
36;,对外贸易及投资就=
将继续为中国经济的=
1457;展提供必须的动力Ӎ=
0;
4)高度
5)为了成功,中ࢲ=
9;管理者必须对其所参&=
#19982;的经济环境非常熟=
713;。这意味着应当对市=
;场的运作充分了解并=
20445;持与国际发展同步ʌ=
92;包括政治和经济两方=
面。
Unit=
Six Contracts (合同方面)
Section
I: Text
聘 用=
合=
同=
聘方(聘=
;请单位)
单位名称=
;:
法定代表=
;人:
委托代理=
;人:
地址:
电话:
传真:
受聘方(=
;外国专家、外籍专业=
20154;员)
姓名:
性别:
出生日期=
;:
国籍:
证件号码=
;:
境外住址=
;:
电话:
传真:
一、双方本着合=
;法、公平、平等自愿=
12289;协商一致、诚实信ī=
92;的原则和友好合作的=
精神,自愿签订本合=
1516;并保证认真履行合ࡧ=
6;约定的各项义务。
=
0108;、合同期自  =
;
年&=
nbsp;
月 日起Ō=
67;  =
;
年&=
nbsp;
月 日止ʌ=
92;其中第一个月为试用=
期。
=
9977;、受聘方的工作任ࡃ=
3;见附件。
=
2235;、受聘方的税前月൝=
8;为人民币  =
;
元,其中 %可১=
3;月兑换外汇。其他有&=
#20851;待遇见附件。
=
0116;、聘方的义务:
(=
9968;)向受聘方介绍ߑ=
3;国有关法律、法规和&=
#32856;方有关工作制度,=
197;及有关外国专家的管=
;理规定。
(=
0108;)对受聘方的工߯=
6;进行指导、检查和评&=
#20272;。
(=
9977;)向受聘方提供ও=
7;要的工作和生活条件&=
#12290;
(=
2235;)配备合作共事ߟ=
4;员。
(=
0116;)按时支付受聘ਬ=
1;的报酬。
=
0845;、受聘方的义务:
(=
9968;)遵守中国的法=
9;、法规,不干预中国&=
#30340;内部事务。
(=
0108;)遵守聘方的工߯=
6;制度和有关外国专家&=
#30340;管理规定,接受聘=
041;的工作安排、业务指=
;导、检查和评估。未=
32463;聘方同意,不得兼ň=
44;。
(三)=
5353;期完成工作任务,=
5;证工作质量。
(四)=
3562;重中国的宗教政策Ӎ=
0;不从事与身份不符的&=
#27963;动。
(五)=
3562;重中国人民的道德ෆ=
8;范和风俗习惯。
七、合同的变更=
;、解除和终止:
=
1452;方应信守合同,未ಮ=
3;双方一致同意,任何&=
#19968;方不得擅自变更、#=
299;除和终止合同。
(=
9968;)合同的变更。ಮ=
3;当事人双方协商同意&=
#21518;,可以变更。在未$=
798;成一致意见前,仍应=
;当严格履行合同。
(=
0108;)合同的解除。ಮ=
3;当事人双方协商同意&=
#21518;,可以解除合同。=
312;未达成一致意见前,=
;仍应当严格履行合同=
12290;
1=
2289;聘方在下述条件下ᦁ=
2;有权以书面形式通知&=
#21463;聘方解除合同:
(1)=
1463;聘方不履行合同或್=
3;履行合同义务不符合&=
#32422;定条件,经聘方指=
986;后,仍不改正的;
(2)=
6681;据医生诊断,受聘ਬ=
1;在病假连续30天后不能恢复Ē=
91;常工作的。
2=
2289;受聘方在下述情况ߍ=
9;,有权以书面形式通&=
#30693;聘方解除合同:
(1)聘方未接ࡧ=
2;同约定提供受聘方必&=
#35201;的工作和生活条件;
(2)=
2856;方未按时支付受聘ਬ=
1;报酬。
3=
2289;当事人一方要求解༊=
0;合同,应提前30天以书面形式×=
21;另一方提出,30天以后方可解Ɓ=
00;合同。
4=
2289;双方协商一致,可ߣ=
7;解除合同。
(=
9977;)合同的终止。
1=
2289;合同期满该合同即=
8;终止。
2=
2289;经当事人双方协商ࡧ=
6;意后,也可以终止该&=
#21512;同。在未达成一致=
847;见前,仍应当严格履=
;行合同。
=
0843;、违约金:
=
4403;事人一方不履行合ࡧ=
6;或者未完全履行合同&=
#25152;规定的义务,即为$=
829;反合同,应当向另一=
;方支付800一3000美ࠠ=
3;或相当于受聘方月工&=
#36164;3到10倍数=
39069;人民币的违约金。å=
14;双方认为有必要约定=
确切数额或更高或更=
0302;的违约金,应当在ࡧ=
2;同附件中写明。
=
1463;聘方因不可抗力事ߥ=
4;要求解除合同,需出&=
#20855;有关机构证明。经 =
856;方同意解除合同后,=
;受聘方离华的费用自=
29702;;受聘方若无故=
9;除合同,除离华费用&=
#33258;理外,还应当向聘=
041;支付违约金。
聘方因不可抗力=
;事件要求解除合同,=
32463;受聘方同意解除合×=
16;后,受聘方离华费用=
由聘方负担;聘方若无故解༊=
0;合同,除负担受聘方&=
#31163;华费用外,还应当=
521;受聘方支付违约金。=
;
=
0061;、本合同附件为合ࡧ=
6;不可分割的组成部分&=
#65292;与合同具有同等法=
459;效力。
十、本合=
;同自双方签字之日起=
29983;效,合同期满即自Ŝ=
92;失效。
当事人一方要求签订=
6032;合同,应当在本合ࡧ=
6;期满30天前向另一 方=
552;出,经双方协商一致=
;同意后签订新的合同=
12290;
=
1463;聘方合同期满后,ࢷ=
2;华逗留期间的一切费&=
#29992;自理。
=
1313;一、合同争议解决ਬ=
1;式
=
4403;事人双方发生合同ߚ=
5;议时,尽可能通过协&=
#21830;或者调解解决。若=
327;商、调解无效,可向=
;当地人事或劳动仲裁=
26426;构申请仲裁。对仲Ş=
09;结果不服的,可向人=
民法院提起诉讼。
=
6412;合同于 年 月=
=
26085;在 =
签署,一式两份ʌ=
92;每份用中文和英文写=
成,自签署之日起生=
5928;。
聘方: =
&nb=
sp;
受聘方:
附件:
2 New /ke=
y words
and expressions
1)聘方 em=
ployer
2)法定代表人 le=
gal
representative
3)委托代理人 agent
4)受聘方 employed
5)国籍
6)合法 legality
7)公平 fairness
8)平等 equality
9)自愿 voluntary
10)诚实信用 honesty and trustworthiness
11)协商一致 mutual agreement
12)友好合作=
;的精神 spirit of
friendly cooperation
13)指导 supervis=
ion
14)检查 inspecti=
on
15)评估 assessme=
nt
16)报酬
17)法律
18)法规
19)兼职
20)道德规= 33539; ethics <= o:p>
21)风俗习= 24815; customs<= o:p>
22)变更
23)解除
24)终止
25)达成一=
33268;同意 mutual c=
onsent
26)恢复正=
24120;工作 resume n=
ormal
work
27)违约金=
span> breach p=
enalty
28)不可抗=
21147; force ma=
jeure
29)合同期=
28385; expirati=
on
30)协商
31)调解
32)仲裁
33)诉讼
3 Notes t=
o the
text
1)保证认真=
;履行合同约定的各项=
20041;务
pledge
to fulfill all the obligations stipulated hereinafter
2)可按月兑=
;换外汇
converted
into foreign currency on a monthly basis
3)其它有=
20851;待遇 ot=
her
remunerations and benefits concerned
4)履行合同=
;约定的各项义务
fulfill
all the obligations stipulated hereinafter
5)其他有关=
;待遇
other
remunerations and benefits concerned
6)配备合作=
;共事人员
deploy
fellow staff for Party B for coordination affairs
7)按时支付=
;报酬
pay
salary as scheduled
8)不干预中=
;国的内部事务
not
interfere in China’s internal affairs
9)严格履=
34892;合同 co=
ntract
shall be strictly observed
10)根据医=
29983;诊断来 on the b=
asis of
the physician’s diagnosis
11)以书面=
24418;式向另一方提出 gi=
ve
notice to the other party in writing
12)出具有=
20851;机构证明 pr=
oduce
certifying documents issued by competent authorities
13)在合同=
30340;附件中写明 ex=
plicate
in the appendix of this contract
14)不可分=
21106;的组成部分 an
indispensable part of this contract
15)具有同=
31561;法律效力 ha=
ve the
same legal effect
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
Section II: Translation and
techniques
1 translation (重点、难=
28857;句)
1)双方本着=
;合法、公平、平等自=
24895;、协商一致、诚实Ì=
49;用的原则和友好合作=
的精神,自愿签订本=
1512;同并保证认真履行ࡧ=
2;同约定的各项义务。<=
span
lang=3DEN-US>
Both parties, in line with the principles of legal= ity, fairness, equality, mutual agreement, honesty, and trustworthiness, on a voluntary basis, and in a spirit of friendly cooperation, agree to sign this contract and pledge to fulfill all the obligations stipulated hereinafter.<= o:p>
2)向受聘方=
;介绍中国有关法律、=
27861;规和聘方有关工作Ò=
46;度,以及有关外国专=
家的管理规定。
Party A shall inform Party B of relevant laws and
regulations of the People’s Republic of
3)遵守聘方=
;的工作制度和有关外=
22269;专家的管理规定,ÿ=
09;受聘方的工作安排、=
业务指导、检查和评=
0272;。未经聘方同意,ߎ=
1;得兼职。
Party B shall observe any institutions and
administrative stipulations concerned with its employment, and shall be sub=
ject
to Party A’s arrangements, supervision, inspection and review of his/=
her
working performance. Without Party A’s consent, Party B shall not con=
duct
any part-time job assigned by any other party.
4)经当事人=
;双方协商同意后,可=
20197;变更合同。在未达û=
04;一致意见前,仍应当=
严格履行合同。
This contract can be revised with mutual consent.
Before both parties have reached an agreement, the contract shall be strict=
ly
observed.
5<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>)=
2856;方在下述条件下,੍=
7;权以书面形式通知受&=
#32856;方解除合同:
(1)=
1463;聘方不履行合同或್=
3;履行合同义务不符合&=
#32422;定条件,经聘方指=
986;后,仍不改正的;
(2)=
6681;据医生诊断,受聘ਬ=
1;在病假连续30天后不能恢复Ē=
91;常工作的。
Under the following conditions, Party A shall have=
the
right to inform Party B in writing of the cancellation of this contract:
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;mso-fareas=
t-font-family:
"Times New Roman"'>a.
Party B fails to fulfill this contract or the obligations=
and
agreed conditions as herein stipulated, and fails to amend his/her actions
after Party A has pointed it out;
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;mso-fareas=
t-font-family:
"Times New Roman"'>b.
On the basis of the physician’s diagnosis, Party B =
fails
to resume normal work after a sick leave for a period of successive 30 days=
.
6<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>)=
1463;聘方在下述情况下ᦁ=
2;有权以书面形式通知&=
#32856;方解除合同:
(1)聘方未接=
;合同约定提供受聘方=
24517;要的工作和生活条Ê=
14;;
(2)=
2856;方未按时支付受聘ਬ=
1;报酬。
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;mso-fareas=
t-font-family:
"Times New Roman"'>(1)
Party B has the right to inform Party A in writing of the
cancellation of this contract under the following conditions:
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;mso-fareas=
t-font-family:
"Times New Roman"'>a.
Party A fails to provide Party B with necessary working a=
nd
living conditions as stipulated in this contract:
<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%;mso-fareas=
t-font-family:
"Times New Roman"'>b.
Party A fails to pay Party B as scheduled.
7<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>)=
4403;事人一方要求解除ࡧ=
2;同,应提前30天以书面形式×=
21;另一方提出,30天以后方可解Ɓ=
00;合同。
In case either party asks to terminate this contra=
ct,
it shall give a 30 day notice to the other party in writing, and the contra=
ct
shall only be terminated after 30 days.
8)受聘方因=
;不可抗力事件要求解=
38500;合同,需出具有关Ĉ=
26;构证明。经聘方同意=
解除合同后,受聘方=
1163;华的费用自理;受聘方若无故=
9;除合同,除离华费用&=
#33258;理外,还应当向聘=
041;支付违约金。
When Party B claims to cancel this contract due to
force majeure, it shall produce certifying documents issued by competent
authorities; after the contract is cancelled with Party A’s consent,
Party B shall bear the traveling expenses thus incurred; and when Party B f=
ails
to provide any valid reason to cancel this contract, it shall bear the
traveling expenses thus incurred and pay the breach penalty to Party A as
stipulated in this contract.
9)本合同附=
;件为合同不可分割的=
32452;成部分,与合同具ć=
77;同等法律效力。
The appendix of this contract forms an indispensab=
le
part of this contract and shall have the same legal effect with the text of
this contract.
10)当事人双=
;方发生合同争议时,=
23613;可能通过协商或者Ŧ=
43;解解决。若协商、调=
解无效,可向当地人=
0107;或劳动仲裁机构申=
1;仲裁。对仲裁结果不&=
#26381;的,可向人民法院=
552;起诉讼。
Any dispute in connection with this contract shall=
be
first of all settled between both parties concerned through friendly
consultation. In case no settlement can be reached through consultations or
intermediation, both parties shall submit the said dispute for arbitration =
with
local personnel authorities or the local labor arbitration system. In case
either party refuses to accept the arbitration award, it may bring an action
before the people’s court.
2 techniques /methods 翻译技巧=
span>/方法
=
5821;序的调整
=
7721;译英时,对原文的ࡣ=
7;子成分和词语的先后&=
#39034;序需要进行必要的#=
843;整,以便更好地按照=
;英语的语序习惯。由=
20110;中国人和外国人的ö=
05;维方式不同,语言表=
达的顺序也不同。
=
0013;国人的思维方式是ᦂ=
6;
主体 - &=
#34892;为标志 - 行为 - 行=
;为客体
这一思维方ঁ=
5;所引起的语言表达方&=
#24335;为:
主语 + &=
#29366;语 + 谓语 + 宾=
;语(以及定语必须前=
32622;等)
=
0197;英语为母语的民族=
0;思维方式是:
主体 - &=
#34892;为 - 行为客体 =
- 行为标志
这一思维方ঁ=
5;所引起的语言表达方&=
#24335;为:
主语 + &=
#35859;语 + 宾语 + 状=
;语
(以及较长的定语必=
9035;后置等)
=
2240;此,在汉译英时,ও=
7;须考虑到英语的习惯&=
#65292;适当地调整语序。
1)=
23450;语位置的调整
=
5288;1)汉语的定语
=
7721;语中定语通常放在=
2;修饰词的前面,即使&=
#20960;个单词连用或很长=
340;词组作定语,也放在=
;所修饰词的前面。英=
35821;则不然,单词作定Ŧ=
21;时一般放在所修饰词=
之前(特殊情况下置=
0110;所修饰词之后)。߭=
4;词组或从句作定语时&=
#21017;要放在名词之后。
A. =
合同有许多=
7;型,它们根据产生、&=
#24378;制性和履行情况来=
998;类。
There are many types of contracts, which are
classified by formation, enforceability and performance.
B. 居间合同是居间人向&=
#22996;托人报告订立合同=
340;机会或者提供订立合=
;同的媒介服务,委托=
20154;支付报酬的合同。
An intermediation contract is a contract whereby t=
he
middleman reports to the truster the opportunity for making a contract or
provides intermediating services for the making of a contract, and the trus=
ter
pays remuneration therefore.
C. 技术服务合同是指当&=
#20107;人一方以技术知识=
026;另一方解决特定技术=
;问题所订立的合同,=
19981;包括建设合同和承ÿ=
97;合同。
“technical service contract” refers to=
a
contract whereby one party uses its technical knowledge to solve specific
technical problems for the other party, while not embracing the construction
project contract and the work contract.
D. 让与人未按照约定转&=
#35753;技术的,应当返还%=
096;分或者全部使用费,=
;并应当承担违约责任=
65307;实施专利或使用技Ĉ=
15;秘密超越约定的范围=
的,违反约定擅自许=
1487;第三方实施该项专࠷=
3;或者使用该技术秘密&=
#30340;,应当停止违约行=
026;,承担违约责任。=
The transferor that fails to transfer the technolo=
gy
as contracted shall refund the royalties in part or in full and bear he
liability for breach of contract. The party that exploits a patent or utili=
zes
technological know-how beyond the contracted scope, or allows an unauthoriz=
ed
third party to exploit the patent or utilize the technological know-how in
violation of the contract shall stop its contract breaching acts and bear t=
he
liability for breach of contract.
E. 拥有从不同保险公司&=
#25237;保同一财产两份或=
356;多保险单的人可以潜=
;在地获得大于再置成=
26412;的好处。
An owner who obtains two or more policies from
different insurance companies covering from the same property could potenti=
ally
profit by receiving more than the replacement cost.
F. 如果赴约,判给受损&=
#23475;的当事人的赔偿金=
487;以由当事人事先决定=
;并在合同里说明。
The amount of damages to be awarded to an injured
party in case of a breach maybe determined by the parties in advance and st=
ated
in the contract.
(2<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>)单词作=
23450;语的特殊情况
汉译英时,英语的=
21333;词定语并非无例外ß=
20;全部放在修饰的名词=
前。在一些特殊情况=
9979;,单词作定语可以வ=
8;至必须放在所修饰的&=
#21517;词之后。
A. 保险人必须尽到一切&=
#24517;要的努力,避免被=
445;险人的财产受到不必=
;要的损失。
The insurance company should do everything
necessary to prevent the properties of the insured from suffering of
unnecessary loss.
B. 消费者有权利希望他&=
#20204;购买的产品质量上=
056;,使用安全,并且符=
;合设计要求,没有任=
20309;问题。
Consumers have a right to expect that the products
they buy are of good quality and safe when used properly and as intended. T=
here
is nothing wrong with the products.
C. 依法成立的合同,对&=
#24403;事人具有法律约束=
147;。当事人应当一定要=
;用一切办法来按照约=
23450;发行自己的义务,Ç=
81;得擅自变更或者解除=
合同。
A legally executed contract has legal binding forc=
e on
the parties. The parties should fulfill their obligations as contracted in =
every
way possible, and may not unilaterally modify or terminate the contract=
.
D. 当事人一方违约后,&=
#23545;方应该采取适当措=
045;防止损失扩大;没有=
;采取适当措施致命损=
22833;扩大的,不得就扩ä=
23;的损失要求赔偿。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
After either party breaches the contract, the other
party shall take appropriate measures to prevent the increase of the loss; =
the
party that fails to take any appropriate preventive measures available=
u>
and thus aggravates the loss may not claim compensation for the increased p=
art
of the loss.
E. 合同本身规定了出租&=
#20154;和承租人双方的责=
219;和义务。
The contract alone specifies the obligation=
and
responsibilities of the lessor and lessee.
F. 因赠与人故意或者重&=
#22823;过失致命赠与的财=
135;毁损、灭失的,赠与=
;人应当承担损害赔偿=
36131;任。
Where damage or loss of the property donated is
caused by the donor to its deliberate intention or major fault, the donor s=
hall
hold the liability therefore.
2)状语位置的调整=
b>
(1<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-ascii-font-family:"Times New Roman"'>)英语中=
29366;语的位置是多种多Ċ=
79;的,如果是一个单词=
构成的状语就可以根=
5454;句子的需要放在句ཛ=
8;、动词之前、助动词&=
#19982;动词之间,或者放=
312;句末。较长的状语往=
;往放在句首或句末,=
20960;乎不放在句中。
A. 承揽工作需要定作人&=
#21327;助的,定作人有协=
161;义务。定作人不履行=
;行协助义务致命承揽=
24037;作不能完成的,承ÿ=
97;人可以催告定作人在=
合理期限内履行义务=
5292;并可以顺延履行期༈=
0;;定作人逾期不履行&=
#30340;,承揽人可以解除=
512;同。
If the contracted work requires assistance from the
client, the client has the obligation to provide assistance. Where the clie=
nt
fails to perform its obligation of assistance and make thus the completion =
of
the contracted work impossible, the contractor may urge the client to perfo=
rm
its obligation within a reasonable period of time, and may also prolong
correspondingly the term of performance. If the client still fails to fulfi=
ll
its obligation beyond the time limit, the contractor may dissolve the contr=
act.
B. 当事人没有约定检验&=
#26399;间的,买方应当在=
457;现标的物数量或质量=
;不符合约定的合理时=
38388;内通知出卖人。因È=
26;这样可以迅速地解决=
问题。
If the parties have not stipulated an inspection
period, the buyer shall notify the seller of the unconformity of the target=
ed
matter with the agreed quantity or quality within a reasonable period of ti=
me,
because it quickly solve the problem.
(2) 一系列表=
31034;时间、地点、方式į=
40;状语先后顺序的调整=
。汉语的状语的语序=
6159;:时间状语→地点状=
;语→方式状语→动词=
290;英语状语的语序为:=
;动词→方式状语→地=
857;状语→时间状语。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
A.根据健=
24247;原则,他每天需要ť=
48;真地到体育场锻炼身=
体。
In accordance with the law of health, he does
exercises seriously on the sports ground everyday.
B. 如果在送=
36135;前卖方没有能力认İ=
95;履行其义务偿还到期=
的债务,卖方可以合=
7861;地扣留用信贷购买=
0;货物的。
The seller may legally withhold delivery of the go= ods purchased on credit if the seller discovers before delivery that the buyer = is unable seriously unable to carry out his duty to pay debts that fall due. <= o:p>
(3)叙事与表态先后Ɔ=
34;序的调整。在汉语中=
,句子的叙事部分通=
4120;在前面,表态部分ࢷ=
2;后面。在英语中则往&=
#24448;相反,表态在前,=
465;事在后。
A.如蒙早=
26159;寄来所需要的样品û=
10;产品目录册,不胜感=
激。
We will be very grateful if sample and brochures c=
ould
be soon forwarded to us.
B. 承运人应=
24403;向旅客及时告知有Ð=
51;不能正常运输的重要=
事由和安全运输应当=
7880;意的事项,否则那ळ=
8;是危险的。
If will be dangerous if the carrier do not notify
passengers about important matters rendering the transport out of a normal
state and matters of attention for a safe transport.
Section III Translation Practic=
e
1
Which of the given translations can best express the original meaning of ea=
ch
sentence?
1)要约以=
20449;件或者电报做出的ʌ=
92;承诺期限自信件载明=
的日期或者电报交发=
0043;日开始计算。信件ੑ=
0;载明日期的,自投寄&=
#35813;信件的邮戳日期开=
987;计算。要约以电话、=
;传真等快速通讯方式=
20570;出的,承诺期限自Š=
01;约到达受要约人时开=
始计算。
A. An offer should be given out in the form of let=
ter
or telegram, the acceptance time shows on the letter or telegram, the letter
doesn’t have time, the date shows by the postmark. Telephone and
facsimile are quick means, the date starts from the time the offeree accept=
the
offer.
B. If an offer is made through a letter or telegra=
m,
the time limit for acceptance commences on the date shown on the letter on =
the
date the telegram is handed in for dispatch or, if no such date is shown on=
the
letter, from the date show by the postmark of the letter. If an offer is ma=
de
by means of instantaneous communications such as telephone or facsimile, the
time limit for acceptance commences at the moment that the offer reaches the
offeree.
C. An offer is sent with a letter or a telegram, t=
he
time of acceptance is shown on the letter or telegram. The letter is not sh=
own
a time, the date will be shown by the postmark. If the offer is sent by qui=
ck
means such as telephone and facsimile are, the date starts from the time the
offeree accept the offer.
D. If the offer is sent out through letter of
telegram, the date should be counted from the time shown on the letter or t=
he
telegram. If there is no time on the letter or the telegram the time should=
be
counted from the postmark. If the offer is sent be quick means, such as
telephone or facsimile, the time should be started from the time when it is
reached the offeree.
2)合同无=
25928;或者被撤销后,因Ŧ=
13;合同的财产,应当予=
以返还;不能返还或=
2773;没有必要返还的,ॵ=
2;当折价补偿。有过错&=
#30340;一方应当赔偿对方=
240;此所受到的损失,双=
;方都错的,应当各自=
25215;担相应的责任。
A. After an invalid contract is withdrawn, the
property should be returned. If the property cannot be returned in terns of
goods, it should be returned in terms of money. The fault party should
compensate the other party for the loss. If the other party has also mistak=
es,
he should also shoulder the responsibilities.
B. After an invalid contract is taken back, the
property should be taken back with it. If the non-returned property or need=
less
returned prosperities should be reduce price to return. The party who has f=
ault
should compensate the innocent person for the loss. If the other party is a=
lso
mistaken, he should also shoulder the cost.
C. After a contract becomes invalid or is rescinde=
d,
any property obtained under the contract shall be returned. If it is imposs=
ible
or unnecessary to return the property, compensation shall be made at an
estimated price. The party at fault shall compensate the other party for the
loss caused by the fault. If both parties have faults, they shall bear their
respective responsibilities.
D. The property should be returned with the invalid
contract after the contract is rescinded. The cannot-returned properties sh=
ould
be discounted as a compensation. The fault party shall make compensation to=
the
other party. If both parties have faults, both of them should bear their
respective responsibilities.
3)合同生=
25928;后,当事人就质量z=
89;价款或者报酬、履行=
地点等内容没有约定=
5110;者约定不明确的,ࡤ=
7;以协议补充;不能达&=
#21040;补充协议的,按照=
512;同有关条款或者交易=
;习惯确定。
A. Fo=
r a
contract that has become valid, where the parties have not stipulated the
contents regarding quality, price or remuneration or the place of performan=
ce,
or have stipulated them unclearly, the parties may supplement them by
agreement; if they are unable to reach a supplementary agreement, the probl=
em
shall be determined in accordance with the related clauses of the contract =
or
with trade practices.
B. After a contract becomes valid, the parties can
make supplement for quality, price or payment or the place of performance, =
or
unclear stipulations; if no agreement, the related clauses of the contract =
or
common practices should be used.
C. After a contract becomes into effect, the parti=
es
concerned can negotiate an agreement in order to supplement the quality, pr=
ice
or payment or the place of performance, or unclear stipulations; if they fa=
il
to reach an agreement, they can use related clauses of the contract or comm=
on
practices.
D. The parties concerned can set down to discuss an
agreement if there is any unclear quality, price or payment or the place of=
performance,
after the contract becomes valid. Otherwise, the related clauses of the
contract or common practices should be used.
4)当事人=
35746;立合同后合并的,Ĭ=
01;合并后的法人或者其=
他组织行使合同权利=
5292;履行合同义务。当ߚ=
7;人订立合同后分立的&=
#65292;除债权人和债务人=
478;有约定的以外,由分=
;立的法人或者其他组=
32455;对合同的权利和义Ó=
53;享有连带债权,承担=
连带债务。
A. The party merges after the contract, the legal
person of the merger has the right to carry out the contract and fulfill the
obligations. The party splits after the contract, the legal person of the s=
plitter
has the right to carry out the contract and fulfill the obligations. Unless
agreed otherwise,
B. Unless it is agree before hand, after the contr=
act
the legal person of party merges or the legal person of the merger splits h=
as
the right to carry out the contract and fulfill the obligations.
C. Both the legal persons of the merger or the
splitter are responsible for carrying out the contract and fulfill the
obligations after the signing of the contract, unless the two parties stipu=
late
otherwise.
D. Wh=
ere a
party merges after the execution of the contract, the legal person or the
organization arising from the merger shall exercise the rights under the
contract and fulfill the obligations under the contract. Where a party spli=
ts
after the execution of the contract, unless the creditor and the debtor
stipulate otherwise, the legal persons or the organizations arising from the
split shall enjoy joint and several creditor’s rights under the contr=
act
and assume joint and several liabilities under the contract.
5)约定的=
36829;约金低于造成的损ä=
33;的,当事人可以请求=
人民法院或者仲裁机=
6500;予以增加;约定的=
9;约金过造成的损失的&=
#65292;当事人可以请求人=
665;法院或者仲裁机构予=
;以适当减少。
A. If the stipulated penalty for breach of contrac=
t is
lower than the loss caused by the breach, the party concerned may apply to a
people’s court or an arbitration institution for an increase. If the
stipulated penalty for breach of contract is excessively higher than the lo=
ss
caused by the breach, the party concerned may apply to a pope’s court=
or
an arbitration institution for an appropriate reduction.
B. If the cost for breaking the contract is lower =
than
loss, the party can appeal the people’s court or an arbitration to add
more money, the cost for breaking the contract is more than loss, the party=
can
appeal the people’s court of an arbitration to reduce some money,
C. If the breaching money is less than the loss mo=
ney
the party can apply to add more money from the people’s court or an
arbitration, the cost for breaking money is more than the loss money, the p=
arty
can apply to reduce some money from the people’s court of an arbitrat=
ion.
D. The party can appeal to the people’s cour=
t or
an arbitration to add more money or to deduct some money from the people=
217;s
court of an arbitration, if the breaching money is less or more than the lo=
st
money.
6)因不可=
25239;力不能履行合同的ʌ=
92;根据不可抗力的影响=
,部分或者全部免除=
6131;任, =
除法律另有规定的Ɓ=
00;外。当事人迟延履行=
后发生不可抗力的,=
9981;能免除责任。
A. Because of the force majeure, the contract cann=
ot
be carried out and according to the impact of the force majeure, part or the
whole obligations may be exempted, unless laws provide otherwise. If the pa=
rty
delayed to fulfill its obligations after force majeure, he cannot be exempt=
ed
for the obligations.
B. If there is a force majeure and the contract ca=
nnot
be fulfilled, according to the impact of the force majeure, except there is=
a provision
by the law, then part or the whole obligations will be exempted if the part=
y is
late for the obligations after force majeure, he cannot be exempted for the
obligations.
C. Because of the impact of the force majeure, the
contract cannot be carried out and part or the whole obligations may be
exempted if there is an exception from the law. After the force majeure and=
the
party is late, party concerned may not be exempted.
D. If=
a
contract cannot be fulfilled due to force majeure, the obligations may be
exempted in whole or in part depending on the impact of the force majeure,
unless laws provide otherwise. If the force majeure occurs after a delayed
fulfillment, the obligations of the party concerned may not be exempted.
7)因标的=
29289;的质量不符合质量Š=
01;求,致使不能实现合=
同目的的,买方可以=
5298;绝接受标的物或者=
9;除合同。买方拒绝接&=
#21463;标的物或者解除合=
516;的,标的物毁损、灭=
;失的风险由卖方承担=
12290;
A. If the aim of a contract cannot be achieved owi=
ng
to the fact that the quality of a targeted matter fails to meet the
requirements, the buyer may refuse to accept the targeted matter or may dis=
solve
the contract. In case the buyer refuses to accept the targeted matter or
dissolves the contract, the risks of damage and loss of the targeted matter
shall be borne by the seller.
B. Because the quality of a targeted matter fails =
to
meet the requirements and the contract cannot be achieved, the buyer may re=
fuse
to accept the targeted matter or may dissolve the contract. The buyer refus=
es
to accept the targeted matter or dissolves the contract and the seller has =
to
bear the risks of damage and loss of the targeted matter.
C. The quality of a targeted matter is not up to t=
he
standard and the contract cannot be achieved, the buyer can refuse to accept
the targeted matter or break the contract and the seller has to bear the ri=
sks
of damage and loss of the targeted matter.
D. The quality of a targeted matter is not good en=
ough
and the contract cannot be achieved, the buyer refuses to accept the target=
ed
matter or breaks the contract but the seller is responsible for the risks of
damage and loss of the targeted matter.
8)当事人=
32422;定检验期间的,买Ą=
41;应当在检验期间内将=
标的物的数量或者质=
7327;不符合约定的情形=
0;知卖方主。买方怠于&=
#36890;知的,视为标的物=
340;数量或者质量符合约=
;定。
A. The parties stipulate the period for inspection=
in
which the buyer shall notify the seller of any unconformity of the targeted
matter with the agreed quantity or quality. If the buyer is late to notify =
the
seller of the above matters, it deems that the targeted matter is in confor=
mity
with the agreed quantity.
B. If the parties stipulate the period for inspect=
ion,
the buyer has to inspect the goods and notify the seller of any unconformit=
y of
the targeted matter with the agreed quantity or quality. If the time is ove=
r,
buyer still doesn’t notify the seller of the matter, the targeted mat=
ter
shall be deemed in conformity with the agreed quantity.
C. If the parties stipulate the period for inspect=
ion,
the buyer shall, within the period for inspection, notify the seller of any
unconformity of the targeted matter with the agreed quantity or quality. If=
the
buyer is indolent to notify the seller thereof, the targeted matter shall be
deemed in conformity with the agreed quantity.
D. If the parties stipulate the period for inspect=
ion,
the buyer shall obey the law and check the goods as soon as possible and no=
tify
the seller of any unconformity of the targeted matter with the agreed quant=
ity
or quality, otherwise he is deemed to agree that the targeted matter is in
conformity with the agreed quantity.
9)承租人=
22312;租赁物需要维修时Ö=
87;以要求出租人在合理=
期限内维修。出租人=
6410;履行维修义务的,=
5;租人可以自行维修,&=
#32500;修费用由出租人负=
285;。因维修租赁物影响=
;承租人使用的,应当=
30456;应减少租金或者延ž=
71;租期。
A. If lessee needs to repair a leased object he may
ask the lessor to do it within a reasonable period of time. The lessee may
repair the leased object on its own but the lessor has to pay the expenses.=
The
rent shall be reduced or the lease term shall be extended, if the maintenan=
ce
and repair of the leased object affects its use by the lessee.
B. The lessee may ask the lessor to repair the lea=
sed
object within a reasonable period of time. If the lessor refuse to do it, t=
he
lessee may maintain and repair the leased object by itself and ask the less=
or
to pay the expenses arising shall be born by the lessor. Because the
maintenance and repair of the leased object affects its use by the lessee, =
so
the rent shall be reduced or the lease term shall be extended.
C. When a leased object break down, the lessee may=
ask
the lessor to repair it within a reasonable period of time. If the lessor f=
ails
to do it within this reasonable period of time, the lessee may carry out th=
e maintenance
and repair the leased object on its own but the expenses arising shall be b=
orn
by the lessor. If the maintenance and repair of the leased object affects i=
ts
use by the lessee, the rent shall be reduced or the lease term shall be
extended.
D. When a leased object requires maintenance and
repair, the lessee may ask the lessor to take care of the maintenance and r=
epair
within a reasonable period of time. If the lessor fails to perform the
maintenance obligation, the lessee may maintain and repair the leased objec=
t on
its own and the expenses arising shall be born by the lessor. If the
maintenance and repair of the leased object affects its use by the lessee, =
the
rent shall be reduced or the lease term shall be extended.
10)承揽人=
21457;现定做人提供的图ń=
40;或者技术要求不合理=
的,应当及时通知定=
0570;人。因定做人怠于ౕ=
2;复等原因造成的承揽&=
#20154;损失的,应当赔偿=
439;失。
A. If the contractor finds that the drawings or
technical requirements provided by the client are unreasonable he has to no=
tify
the client immediately. If the client fails to reply in time and he has to =
bear
the responsibility for the losses if there is any.
B. The contractor shall promptly notify the client=
if
it finds that the drawings or technical requirements provided by the client=
are
unreasonable. Where losses are caused to the contractor due to the client=
8217;s
indolence in response or like reasons, the client shall hold the liability =
for
losses.
C. When the contractor finds that the drawings or
technical requirements provided by the client are unreasonable he has to no=
tify
the client immediately. When the client are lazy to reply in time and any
losses caused to the contractor shall be the responsibility for the client =
if
there is any.
D. If the contractor fails to promptly notify the client when the drawings or technical requirements provided by the client a= re unreasonable. If there are losses to the contractor due to the client’s indolence in response or like reasons, the client shall hold the liability for losses. <= o:p>
2
Read the passages and consider the translation following. Make corrections
where you think are inappropriate and or wrong.
1)中间人=
20419;成合同成立的,委û=
76;人应当按照约定支付=
报酬。对中国人的报=
7228;没有约定或者约定ߎ=
1;明确,依照本法第61=
条的规定仍不能确ê=
50;的,根据中间人的劳=
务合理确定。因中间=
0154;提供订立合同的媒ߡ=
1;服务而促成合同成立&=
#30340;,由该合同的当事=
154;平均负担中间人的报=
;酬。
If the middleman contributes to the making of a
contract, the truster shall pay shall make the payment as contracted. It the
payment for the middleman is not stipulated or not clearly stipulated, nor =
can
it be determined pursuant to the provisions of Article 61 of this law, the
payment shall be reasonable determined in accordance with the middlemanR=
17;s
services. If the intermediating services provide by the middleman prompts t=
he making
of a contract, the parties to the said contract shall equally share the dis=
bursement
of the payment to the middleman.
2)因受托=
20154;死亡、丧失民事行È=
26;能力或者破产,致使=
委托合同终止的,受=
5176;人的继承人、法定ߣ=
5;理人或者清算组织应&=
#24403;及时通知委托人。=
240;委托合同终止将损害=
;委托人利益的,在委=
25176;人做出善后处理之Ò=
69;,受托人的继承、法=
定代理人或者清算组=
2455;应当采取必要措施Ӎ=
0;
If the death, loss of capacity of civil conduct or
bankruptcy of the agent leads to the termination of an entrustment contract,
the heir, the legal agent or the liquidation organization of the entrustment
contract will impair the interests of the principal, the heir, the legal ag=
ent
or the liquidation organization of the agent shall take necessary measures
before the principal makes arrangement to deal with the aftermath.
3)储存期=
38388;届满,存货人或者É=
79;单持有人不提取仓储=
物的,保管人可以催=
1578;其在合理期限内提ࡢ=
2;,逾期不提取的,保&=
#31649;人可以提存仓储物=
290;
Where the depositor or the holder of the warehousi=
ng
certificate fails to collect the stored goods at expiration of the warehous=
ing
period, the depository may urge the depositor or the holder of the warehous=
ing
certificate to collect the goods within a reasonable period of time; if the
depositor or the holder still fails to collect the goods beyond the reasona=
ble
period, the depository may have the stored goods deposited.
4)技术服=
21153;合同委托人不履行×=
12;同义务或者履行合同=
义务不符合约定,影=
1709;工作进度和质量,ߎ=
1;接受蒙昧无知逾期接&=
#21463;工作成果的,支付=
340;报酬不得追回,未支=
;付的报酬应当支付。=
25216;术服务合同的受托É=
54;未按照合同约定完成=
服务工作的,应当承=
5285;免收报酬等违约责ߥ=
9;。Where the=
client
to a technical service contract fails to perform its contracted obligations=
or
performs its obligations in a manner inconsistent with the contracted
requirements, thus affecting the progress and quality of the work, or fails=
to
accept the work results or delays its acceptance, the paid remuneration may=
not
be reimbursed, while the unpaid remuneration shall be paid. The agent to a
technical service contract that fails to complete the service work as
contracted shall bear the liability for breach of contract in form of waive=
r of
its remuneration.
5)当事人=
21487;以按照互利的原则ʌ=
92;在技术转让合同中约=
定实施专利、使用技=
6415;秘密后续改进技术ৎ=
4;果的分享办法。约定&=
#25110;者约定不明确,依=
031;本法第61=
条的规定仍不能确ê=
50;的,一方后续改进的=
技术成果,其他各方=
6080;权分享。
The parties to a technological transfer contract m=
ay,
in accordance with the principle of mutual benefit, stipulated the method f=
or
sharing any subsequently improved technological result obtained from the pa=
tent
exploitation or utilization of the technological know-how. Where such metho=
d is
not stipulated or not clearly stipulated, nor can it be determined pursuant=
to
the provisions of Article 61 of this law, the subsequently improved
technological result achieved by one party may not be shard by any of the o=
ther
parties.
3. Make comments on the methods of the
translation. Do you think there are better ways to do the translation?
1)委托开=
21457;完成的发明创造,Ɓ=
00;当事人另有约定的以=
外,申请专利的权利=
3646;于研究开发人。研ి=
0;开发人取得专利的,&=
#22996;托人可以免费实施#=
813;专利。研究开发人转=
;让专利申请权的,委=
25176;人享有以同等条件Ê=
48;先受让的权利。
For any invention or creation achieved through the
commissioned development, the right to apply for patents belongs to the
researcher-developer, unless the parties stipulate otherwise. If the
researcher-developer obtains the patent right, the client may exploit the
patent free of charge. If the researcher-developer transfers its right of
application for patent, the client enjoys the priority to acquire the trans=
fer
on equal conditions.
2)多式联=
36816;经营人可以与参加ä=
10;式联运的各区段承运=
人就多式联运合同的=
1508;区段运输约定相互ߔ=
3;间的责任,但该约定&=
#19981;影响多式联运经营=
154;对全程运输承担的义=
;务。
The operator of multi-modal transport may stipulate
with the carriers of the diff=
erent
sections of the multi-modal transport on their respective responsibility fo=
r transport
in each section under the multi-modal transport contract. However, such
stipulations shall not affect the obligations of the operator for the entir=
e transport
process.
3)两个以=
19978;承运人以同一运输Ą=
41;式联运的,与托运人=
订立合同的承运人应=
4403;对全程承担责任。৯=
9;失发生在某一运输区&=
#27573;的,与托运人订立=
512;同的承运人和该区段=
;的承运人承担连带责=
20219;。
If two or more carriers engage in a connected tran=
sport
of the same mode, the carrier which concludes the contract with the consign=
or
shall be responsible for the entire process of the transport. If a loss occ=
urs
at one transportation section, the carrier which concludes the contract with
the consignor and the carrier in the said section shall bear joint and seve=
ral
liabilities.
4)旅客因=
33258;己的原因不能按照ê=
58;票记载的时间乘坐的=
,应当在约定的时间=
0869;输退票或者变更手ಱ=
3;。逾期办理的,承运&=
#20154;可以不退票款,并=
981;再承担运输义务。=
A passenger who is unable to get on board at the t=
ime
indicated by the ticket due to his own fault shall, within the prescribed
period of time, undergo the procedures for returning the ticket and getting=
the
refund or making a change of the ticket. If the passenger fails to undergo =
the
refund or change procedures within the prescribed period of time, the carri=
er
may refuse to refund the ticket, and has no more need to undertake the
transport obligation.
5)禁止承=
21253;人将工程分包给不Ð=
55;备相应资质条件的单=
位。禁止分包单位将=
0854;承包的工程再分包Ӎ=
0;建设工程主体结构必&=
#39035;由承包人自行完成=
290;国家重大建设工程合=
;同,应当按照国家规=
23450;的程序和国家批准į=
40;投资计划、可行性研=
究报告等文件订立。
It is forbidden for a contractor to subcontract its
projects to a unit without corresponding qualifications. It is forbidden fo=
r a
subcontractor to re-subcontract its contracted project. The main structure =
of
the construction project must be completed by the contractor itself. Contra=
cts
for State key construction projects shall be entered into in accordance wit=
h the
procedures set forth by the State and such documents as investment plans and
feasibility study reports approved by the State.
4.
Assignment: Translation the following passage(s) into English.
1)承运人=
23545;运输过程中货物的ē=
85;损、灭失承担损害赔=
偿责任,但承运人证=
6126;货物的毁损、灭失=
9;因不可抗力、货物本&=
#36523;的自然性质或者合=
702;损耗以及托运人,收=
;货人的过错造成的,=
19981;承担损害赔偿责任z=
90;
2)订立借=
27454;合同,借款人应当ý=
53;照贷款人的要求提供=
与借款有关的业务活=
1160;和财务状况的真实ভ=
3;况。借款的利息不得&=
#39044;先在本金扣除。利=
687;预先在本金中扣除的=
;,应当按照实际借款=
25968;额返还借款并计算Ò=
33;息。
3)标的物=
38656;要运输标的,卖方ò=
12;当将标的物交付给第=
一承运人以运交给买=
6041;。物不需要运输,ࡕ=
4;方和买方订立合同时&=
#30693;道标的物在某一地=
857;的,卖方应当在该地=
;点交付标的物;不知=
36947;标的物在某一地点į=
40;,应当在卖方订立合=
同时的营业地交付标=
0340;物。
4)当事人=
19968;方不履行合同义务û=
10;者改选合同义务不符=
合约定的,给对方造=
5104;损失的,赔偿额应ঈ=
3;相当于因违约所造成&=
#30340;损失,包括合同履"=
892;后可以获得的利益,=
;但不得超过违反合同=
19968;方订立合同时预见Ò=
40;或者应当预见到的因=
违反合同可能造成的=
5439;失。
5)当事人=
24212;当按照约定全面履Ŝ=
92;自己的义务。当事人=
应当遵循诚实信用原=
1017;,根据合同的性质ӌ=
9;目的和交易习惯履行&=
#36890;告、协助、保密等=
041;务。
Unit=
Seven Business Law (商法方面翻译<=
/b>)
Section
I: Text
&=
#21508;种各样的商务活动%=
117;与合同有关。的确=
,现代ஶ=
3;活的各个方面都不能&=
#23436;全离开合同关系。 签订ࡧ=
2;同时,出现的问题之&=
#19968;是能否强制执行该=
512;同。合同法的实质就=
;是解决这种问题。合=
21516;法表明社会允许人Ê=
04;做出有约束力的合同=
可以到达什么程度。
它也表明社会接受违=
7861;某种合同的借口。ச=
2;论上有很多不同种类&=
#30340;合同,但实际上一=
221;合同可以符合几类。
<= o:p>
&=
#21512;同的性质
<= o:p>
&=
#25105;们相互依赖为了获=
471;到生活必需品(如食ࡹ=
7;,衣服和住房)。
但是我们怎样能确信=
4403;我们需要它们时,ߢ=
2;们人会提供这些商品&=
#65311;
很久以前,人们发现=
0102;非常简单的方法。
他们交换诺言。 一个=
20154;将给一些有价值的Ç=
96;西允诺,与另一个人=
人接受一些有价值的=
9996;西允诺交换。这些ࠠ=
1;诺的交换被称为协议&=
#12290;
<= o:p>
&=
#38543;着社会变得更复杂A=
292;人们签订不同种类的=
;协议。
逐渐,这些协议在人=
0204;的生活中变得如此ດ=
5;要,法律开始承认他&=
#20204;并加以实施。
不过,人们发现法律=
9981;可能实施所有协议Ӎ=
0;为了解决这一问题,&=
#38656;要对一些协议加以&=
480;定,以便从法律上加=
;以实施。
<= o:p>
&=
#24182;非全部协议都被视=
026;是合同。社交安排,=
;如,约会不被认为是=
21512;同。约会不是可实Ą=
45;的协议,因为没有涉=
及价值物品的交换。=
1512;同是当事人之做某ߚ=
7;或者不做某事或某些&=
#20107;的协议。协议必须$=
890;过法律来实施。
总之,合同是当事人=
0043;间具有法律约束的ࡔ=
7;议。
例如,
<= o:p>
&=
#36890;常,法律承认每人=
377;能力自由签订合同。=
;如果你买一台计算机=
65292;雇佣人检修汽车,û=
10;者把你的表留在修表=
人那里进行修理,你=
4050;经签订了合同。这ߜ=
3;合同与租房或售房合&=
#21516;一样具有约束力。
<= o:p>
&=
#21512;同法涉及当事人之&=
388;协议的形成和实施,=
;合同的形成至少涉及=
20004;位以上当事人。但ą=
59;每一方都可以有多人=
。合同可能是通过面=
3545;面的谈话订立的,=
0;者是通过电话、信函&=
#25110;电传订立的。
多数情况下,口头合=
1516;的签订是通过行动=
9;形成的,同书面合同&=
#19968;样有约束力。不过A=
292;合同一定是法律允许=
;的任何方式;例如,=
19968;些合同必须是书面ô=
18;式的,以便实施。
<= o:p>
&=
#21512;同通常包括当事人=
340;名字,合同的标的物=
;,以及价格等各种重=
35201;条件。合同要求双Ą=
41;履行他们的职责。有=
效合同的形成必须具=
2791;四种基本要素。这ߜ=
3;要素是:协议、考虑&=
#12289;能力和合法性。
如果缺少任何一种要=
2032;,合同可能是不可೦=
1;订立的。
<= o:p>
&=
#21512;同的类型
<= o:p>
&=
#20026;了帮助人们认识合=
516;类型并且促进法律=
问题的&=
#35752;论,合同被分为不=
516;的类型。
合同有许多类型,根=
5454;订立强制和履行情ࠫ=
7;来分类。
所有合同可能按下列=
6041;式分类:(1)口头与书=
8754;合同;(2)正式与非正=
4335;合同;(3)双边与单方=
1512;同;(4)明示,推定和=
0934;合同,(5)有效,无效=
5292;可取消,和可实施ࡧ=
2;同;(6)履行和实施中ࡧ=
2;同。
<= o:p>
&=
#21475;头与书面合同
<= o:p>
&=
#21475;头的合同被口头上#=
746;立的。当你买照相机=
;的胶卷时,你做一份=
21475;头的合同。口头合×=
16;应该局限于可能迅速=
进行的简单交易。尽=
1649;这些交易似乎简单ᦁ=
2;但是所有合同所需要&=
#30340;要素都具备了。
<= o:p>
&=
#20070;面合同可用于重要=
340;事情或者合同复杂的=
;时候,书面合同不容=
26131;改变。如果以后发ī=
83;误解,就容易确定实=
际达成的条件。例如=
5292;你口头上同意
<= o:p>
&=
#27491;式与非正式合同
<= o:p>
&=
#27491;式合同是需要某种=
305;殊形式的合同。带有=
;封蜡的合同是正式合=
21516;的例子。
根据早期的普通法,=
2312;合同上有一封蜡。=
6;在,书面合同上签章&=
#21253;括签名。不过,签=
456;这一词仍然出现在合=
;同上,但是没有法律=
25928;力。
<= o:p>
&=
#38750;正式合同是简单合=
516;,通常是相对的简单=
;合同,不需要特别的=
24418;式。非正式合同可Ŋ=
21;是口头的,书面的或=
者是推定的。这种类=
2411;的书面合同通常包=
4;日期,名字和双方的&=
#22320;址,以及合同双方=
340;签名。
<= o:p>
&=
#21452;边与单边合同
<= o:p>
&=
#22823;多数合同是双边的=
290;
双边合同中一方当事=
0154;向另一方当事人做࠲=
6;允诺,同样另一方当&=
#20107;人也做出回应的允#=
834;。换句话说,双方当=
;事人都做出允诺。例=
22914;,李先生=
;同意在那天以该价格=
25226;它出售给
<= o:p>
<= o:p>
&=
#21333;方面合同是一方当=
107;人做出允诺,以获得=
;另方当事人的具体履=
34892;行为。例如,
<= o:p>
&=
#26126;示,推定和准合同
<= o:p>
&=
#26126;确合同是协议的条=
214;被清楚陈述。
例如,
<= o:p>
&=
#26681;据当事人的行为来=
512;定的合同称为推定合=
;同或者实际中推定合=
21516;。推定合同是根据ô=
03;事人的意向行为而不=
是书面或口头判定的=
1512;同。这种合同不同ߛ=
0;明示合同,因为当事&=
#20154;的行为成立了合同=
465;件。例如,没经询问=
;
<= o:p>
&=
#20934;合同完全不同于实&=
469;合同。它是由法庭确=
;立并为公平和公正赋=
20104;的虚拟合同。例如ʌ=
92;李先生=
;给
<= o:p>
&=
#26377;效,无效,可取消A=
292;和无法实施的合同
<= o:p>
&=
#26377;效合同是含有全部#=
201;素的合同,不存在法=
;律纠纷或者当事人间=
27809;有法律纠纷。例如ʌ=
92;
<= o:p>
<= o:p>
<= o:p>
&=
#26080;效合同是违法的并=
988;不受约束。
经常,一份合同可能=
6159;无效的,因为合同=
0;目的是不合法的。
因此,法庭不会强制=
5191;行。例如,
<= o:p>
&=
#21487;撤销合同,从另一=
041;面讲,不完全缺少法=
;律效力。除了可能由=
19968;方或者双方撤销,Ö=
87;撤销合同是一份有效=
的合同。
如果合同被撤销,双=
6041;都被解放。如果使ࠥ=
4;有效,双方必须完全&=
#23653;行他们的职责。通=
120;,法定年龄下的人签=
;订的一份合同可以由=
20182;选择取消。
<= o:p>
&=
#34429;然一些合同可能既=
981;是无效合同,也不是=
;可撤销合同,但是可=
33021;无法执行。无法强Ò=
46;执行的合同是在各方=
面是合法的,但是不=
3021;满足合同的法律要=
4;。
因此,法庭不会强制=
0219;何一方执行。例如ᦁ=
2;某些合同必须以书面&=
#24418;式,如果他们不是=
197;书面形式就不可以强=
;制执行。
<= o:p>
<= o:p>
2 Ne=
w /key
words and expressions
1)强制执= 34892; enforce<= o:p>
2)实质
3)复杂的= span> complex<= o:p>
4)限定
5)必须遵= 23432;的 binding<= o:p>
6)通常(=
22312;多数情况下)as a gene=
ral rule
7)签订(=
21512;同)enter into
contract
8)维修
9)修表人=
span>jeweler=
8217;s
10)标的物=
span> subject =
matter
11)条件
12)要素
13)存在的=
span> present =
14)有助于=
span> promote =
15)相对地=
span> relative=
ly
16)封蜡
17)特别形=
24335; special
formality
18)推定的=
span> implied =
19)作为回=
25253; in retur=
n for
20)换言之=
span> in other=
words
21)交付
22)意图
23)&=
#21000;草 mow
24)公平的=
span> reasonab=
le
25)击昏
26)准合同=
span> quasi co=
ntract
27)相反
28)有效合=
21516; valid co=
ntract
29)无效合=
21516; void con=
tract
30)可撤销=
30340;合同 vo=
idable
contract
31)不可强=
21046;执行的合同 unenforc=
eable
contract
32)在各个=
26041;面 in all r=
espect
3 No=
tes to
the text
1)&=
#21512;同法表明社会允许=
154;们做出有约束力的合=
;同可以到达什么程度=
12290;Contract =
law
shows to what extent the society allows people to make contracts that are
enforceable.
2)&=
#29702;论上有很多不同种=
867;的合同,但实际上一=
;份合同可以符合几类=
12290;There are=
many
different types of contracts in theory, but one contract may suit some
classifications in practice.
3) 一个ߟ=
4;允诺将给一些有价值&=
#30340;东西与另一个人允#=
834;交换一些有价值的东=
;西。One perso=
n would
promise to give something of value in exchange for a promise to receive
something of value from another person.
4)&=
#24635;之,合同是当事人=
043;间具有法律约束的协=
;议。In a word=
, a
contract is a legally binding agreement between the parties.
5) 合同੍=
7;许多类型,根据订立&=
#24378;制和履行情况来分=
867;。There are=
many
types of contracts, which are classified by formation, enforceability, and
performance.
6)&=
#23613;管这些交易似乎简=
333;,但是所有合同所需=
;要的要素都具备了。=
span>Simple as=
these
transactions seem, all the necessary elements of a contract are present.
7) 推定ࡧ=
2;同是根据当事人的意&=
#21521;行为而不是书面或=
475;头判定的合同。An implied
contract is one in which the intention of the parties may be judged from th=
eir
acts rather than from written or spoken words.
8)&=
#36825;种合同不同于明示=
512;同,因为当事人的行=
;为构成了合同条件。=
span>This cont=
ract
differs from an express contract in that the acts of the parties create the
terms of the contract.
9)&=
#23427;是由法庭确立并为=
844;平和公正赋予的虚拟=
;合同。It is a f=
ictional
contract created by courts and imposed on parties in the interests of fairn=
ess
and justice.
10)<=
span
style=3D'font-size:10.5pt;line-height:115%;font-family:SimSun;mso-hansi-fon=
t-family:
"Times New Roman";mso-bidi-font-family:SimSun;mso-ansi-language:ZH-CN'>=
456;反,准合同是为了取=
;得公正或者阻止某人=
19981;正当获利由法律确ê=
50;的。A quasi contract, =
in
contrast, is created by law in order to achieve justice or to stop someone =
from
being unjustly enriched.
11)&=
#38500;了可能由一方或者=
452;方撤销,可撤销合同=
;是一份有效的合同。=
span>A voidable
contract is a valid contract but one that can be avoided at the choice of o=
ne
or both parties.
Section II: Translation and
techniques
1
translation (重点=
、难点句)
1)&=
#21508;种各样的商务活动%=
117;与合同有关。的确=
,现代ஶ=
3;活的各个方面都不能&=
#23436;全离开合同关系。 签订ࡧ=
2;同时,出现的问题之&=
#19968;是能否强制执行该=
512;同。合同法的实质就=
;是解决这种问题。
Every business activity involves a contract. Indeed, no aspect of mod=
ern
life is entirely free of contractual relationships. When contracts are made,
questions will arise as to whether the contracts should be enforced. Settli=
ng
such questions is the essence of contract law.
2)&=
#25105;们相互依赖为了获=
471;到生活必需品(如食ࡹ=
7;,衣服ࡴ=
4;住房)。 但是ৎ=
5;们怎样能确信当我们&=
#38656;要它们时,他们人=
250;提供这些商品?
We must rely on one another for basic necessities such as food, cloth=
ing,
and housing. But how can we be sure that others will supply the things when=
we
require them?
3)&=
#19981;过,人们发现法律=
981;可能实施所有协议。=
;为了解决这一问题,=
38656;要对一些协议加以ƀ=
80;定,以便从法律上加=
以实施。
However, the law found it impossible to enforce all of them. To settle
this problem, limits were placed on the kinds of agreements that would be
enforceable by law.
4)&=
#24182;非全部协议都被视=
026;是合同。社交安排,=
;如,约会不被认为是=
21512;同。约会不是可实Ą=
45;的协议,因为没有涉=
及价值物品的交换。=
1512;同是当事人之做某ߚ=
7;或者不做某事或某些&=
#20107;的协议。
Not all agreements are regarded as contracts. Social arrangements like
dates are not regarded as contracts. Dates are not enforceable agreements
because there is no exchange of items of value. A contract is an agreement
between the parties to do or not to do a thing or a set of things.
5)&=
#21512;同法涉及当事人之&=
388;协议的形成和实施,=
;合同的形成至少涉及=
20004;位以上当事人。
Contract law deals with the formation and enforcement of agreements
between parties. There can never be fewer than two parties to a contract.
6)&=
#21512;同通常包括当事人=
340;名字,合同的标的物=
;,以及价格等各种重=
35201;条件。合同要求双Ą=
41;履行他们的职责。
A contract usually includes the names of the parties involved, the
subject matter of the contract, and various important terms such as price.
Contracts require both parties to perform their duties.
7)&=
#20026;了帮助人们认识合=
516;类型并且促进法律=
问题的&=
#35752;论,合同ඪ=
7;分为不同的类型。 合同੍=
7;许多类型,根据订立&=
#24378;制和履行情况来分=
867;。
Contracts are classified into different types in order to help people recognize =
the
type and to promote legal discussion. There are many types of contracts, wh=
ich
are classified by formation, enforceability, and performance.
8)&=
#20070;面合同可用于重要=
340;事情或者合同复杂的=
;时候,书面合同不容=
26131;改变。如果以后发ī=
83;误解,就容易确定当=
时实际达成的条件。
Written contracts should be used whenever important matters are invol=
ved
or the contract is complicated. Written terms cannot be easily changed. If a
misunderstanding arises later, it is easy to establish the terms actually
agreed upon.
9)&=
#22823;多数合同是双边的=
290;
双边合同中一方当事=
0154;向另一方当事人做࠲=
6;允诺,同样另一方当&=
#20107;人也做出回应的允#=
834;。
Most contracts are bilateral contracts. A bilateral contract is one in
which a promise is made by one party in return for a promise made by another
party.
10)&=
#26681;据当事人的行为来=
512;定的合同称为推定合=
;同或者实际中推定合=
21516;。推定合同是根据ô=
03;事人的意向行为而不=
是书面或口头判定的=
1512;同。
A contract that is implied from the conduct of the parties is called =
an
implied contract or an implied-in-fact contract. An implied contract is one=
in
which the intention of the parties may be judged from their acts rather than
from written or spoken words.
2 te=
chniques
/methods 翻译=
技巧/方法=
主语的确定
1) 主语必须=
31526;合英语的语言习惯Ø=
44;英美文化习俗
(1) 我们热烈=
27426;迎世界各地遵纪守Ė=
61;的客商来此进一步加=
强合作、建立和发展=
6152;易商务关系。
Law-abiding customers from various countries and
regions are warmly welcome to establish and develop business relations.
(2) 只有当协=
35758;可以被法律强制执Ŝ=
92;时才能产生合同。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
Only when an agreement is enforced by lay can a
contract be established.
(3) 就是说,=
22914;果要成为一个合法į=
40;合同,必须有当事人=
之间达成的协议和进=
4892;交换许诺的对价。
That is to say, for a contract to be legal, there =
must
be an agreement between the parties and a consideration given in return for=
a
promise.
(4) 我知道你=
35201;说服他接受这个协ť=
58;的很困难的。
I know it is difficult for you to persuade him to
accept this agreement.
(5) 希望今后=
25105;们公司能与更多的Þ=
69;外企业签订合作协议=
。
It is hoped that our company will sign more agreem=
ents
for cooperation with more foreign companies.
2) 主语必须是句中应Ŧ=
13;突出的部分
(1) ……到去年年底,我公Ö=
96;已经同许多国家和地=
区签订了建造大型机=
6800;的合同和协议。
By the end of last yea=
r,
contracts and agreements were signed with many counties and regions for the=
construction
of large scale machinery.
(2) 要约人许诺的要约ß=
12;规定的时间内有效,=
但是还是可能撤回的=
2290;
Revocation is possible=
even
though the offeror ahs promised to hold good for a stated time.
(3) 他若不同意,我们ì=
01;无法签约。
There will be no contr=
act
unless he agrees.
(4) 她怎么哭了?
What made her cry?
(5) 我们公司严格地执Ŝ=
92;预算制度和管理制度=
,确保了公司以合理=
0340;速度向前发展。
The strict budget and
management system has been carefully enforced, which ensure our company to
develop at a reasonable speed.
3) 主语必须符合句中į=
40;逻辑关系
(1) 改革开放初期我们Ę=
06;东在吸引外资和房地=
产开发等方面制定了=
9968;系列优惠政策,从ૢ=
1;律上保证了浦东的健&=
#24247;发展。
At the beginning of op=
ening
up and reform, we had formulated a series preferential policies to absorb
foreign capital and develop real estate in Pudong, So a healthy development=
has
been ensured there by law.
(2) 随着法律环境的不Ą=
29;完善,我们的事业也=
会取得高速发展并取=
4471;胜利。
With the perfection of=
the
legal environment, we will win victory and develop fast for our cause.
(3) 我的工作是咨询律ð=
72;。
I work as a counselor.=
(4) 原告和被告律师陈Ű=
48;后,由陪审团做出判=
决。
After the presentation=
from
the lawyers of both plaintiff and defendant, a judgment will be made by the
jury.
(5) 今天做出决定行,Ç=
81;做出决定也行。
A decision can be made=
today
or later.
Section III Translation Practic=
e
1
Which of the given translations can best express the original meaning of ea=
ch
sentence?
1) 由于我们从不同的İ=
46;的看待法律,可能对=
法律的性质有不同的=
9702;解,对于法律有众ࣩ=
0;不同的定义,尽管这&=
#20123;定义在细节上不尽=
456;同,但是根据一般的=
;看法法律是用以维持=
31209;序和解决纠纷的。
A. Because we look at =
law
from different purpose and understanding on the nature of law. There are ma=
ny
different definitions of law, which vary in their details, but they are on =
the
basis of general view that law can keep order or to settle disputes.
B. Because different p=
eople
look at law from different purpose which results in different understanding=
on
the nature of the law, on which there are so many definitions. Despite its
differences on its details, generally believes that law can keep order and =
settle
disputes.
C. Because we look at =
law
with different purpose and misunderstanding on its nature. Although there a=
re
great deal definitions on law but they vary in details, but on the whole th=
ey
are based on a general view that law can keep order and settle disputes.
D. As law is looked at=
for
different purposes, we may not agree on what the nature of law is. There ar=
e a
great deal numbers of different definitions of law. Although all the
definitions vary in their details, they are based on the general view that =
law
is to keep order and settle disputes.
2) 极不公平性是指有ſ=
82;题的销售方法、当事=
人之间不平等的交易=
6435;、一方当事人基本=
9;文盲、难以接受的价&=
#26684;条件、用印刷小字=
469;限制一方当事人的阅=
;读能力而写出的条件=
12289;或难懂条文中的隐Ŗ=
55;条款的合同。
A. Unconscionability refers to the contracts involving questionab=
le sales
tactics, unequal bargaining power of the parties, the basic illiteracy of o=
ne
party, hard price terms, terms written in small print that limit the liabil=
ity
of one of the parties, or hidden clauses in fine print.
B. Serious inequality =
means
problem sales method, unequal dealing power of the parties, the basic
illiteracy of one party, unacceptable price terms, terms written in small p=
rint
that limit the liability of one of the parties, or hidden clauses in contra=
ct.
C. Problem sales metho=
d,
unequal dealing power of the parties, the basic illiteracy of one party,
unacceptable price terms, terms written in small print that limit the liabi=
lity
of one of the parties, or hidden clauses in contract they are all mean seri=
ous
inequality.
D. Serious inequality =
refers
to such things as problem sales method, unequal dealing power of the partie=
s,
the basic illiteracy of one party, unacceptable price terms, terms written =
in
small print that limit the liability of one of the parties, or hidden claus=
es
in contract.
3) 如果当事人双方拒ń=
77;履行义务,被认为是=
违反合同,无论是没=
6377;履行义务或者是没੍=
7;完全履行义务或者是&=
#27809;有满意地履行义务=
290;
A. If both parties to =
the
contract refuse to fulfill their duties, they breach the contract; no matter
they carry out the contract fully, incompletely or unsatisfactorily.
B. When parties refuse=
to
fulfill their duties, either by failure to carry them out or by carrying th=
em
out in an incomplete or unsatisfactory manner, they are said to have breach=
ed
the contract.
C. The contract is bre=
ached
if both parties refused to fulfill their duties, no matter no or incomplete=
or unsatisfactory
fulfillment.
D. When their duties a=
re not
fulfilled, they are thought to breach the contract, either fully, incomplet=
ely
or unsatisfactorily carried out.
4) 双方当事人履行其È=
41;务,完成了合同规定=
的条件后合同结束。=
3653;行是根据协议实现ࡧ=
2;同中的许诺。充分履&=
#34892;义务是解除合同的=
368;常见的方式。
A. When both parties t=
o the
contract fulfill the terms of the contract and perform their duties the
contract is terminated. Performance is the fulfillment of contractual promi=
ses
as agreed. Full performance is the most common method to terminate a contra=
ct.
B. If the duties of bo=
th
parties are performed the contract is terminated. Performance is the
fulfillment of contractual promises as agreed. Full fulfillment is the most
common method to terminate a contract.
C. A contract is termi=
nated
by performance when the parties fulfill the terms of the contract. Performa=
nce
is the fulfillment of contractual promises as agreed. Full performance is t=
he
most common method by which contracts are terminated.
D. Whenever the perfor=
mance
is fulfilled, the contract is terminated by both parties to the contract.
Performance is the fulfillment of contractual promises as agreed. The most
common method to terminate a contract is full performance.
5) 已经履行的合同是ý=
51;合同的各方当事人履=
行完的合同,严格意=
0041;上讲,已经履行的ࡧ=
2;同不再是合同了,因&=
#20026;各方当事人的义务%=
117;已经得到履行了。=
A. A contract that has=
been
fully carried out by all of the parties is an executed contract. Strictly, =
an
executed contract is no longer a contract, because all duties under it have
been performed.
B. An executed contract implies a contract that has been fully ca=
rried
out by all of the parties. Strictly speaking, an executed contract is no lo=
nger
a contract, because all duties under it have been performed.
C. A contract is refer=
red as
an executed contract as it has been fully carried out by all of the parties.
Strictly speaking, an executed contract is no longer used as a contract,
because it has performed all duties.
D. Strictly speaking, a
contract is no longer used as a contract, because it has performed all duti=
es. An
executed contract is n contract as it has been fully carried out by all of =
the
parties.
6) 即使当事人有能力ļ=
14;订具有约束力的合同=
,并非他们有自由可=
0197;签订任何合同,如ੜ=
4;合同是非法的,合同&=
#30340;当事人也知此,那=
040;法院会拒绝对此听证=
;。
A. They are not free t=
o make
any contact they want, although they can form a binding contract, if a cont=
ract
is illegal and both parties know that, a court would refuse to hear the cas=
e.
B. Although they can f=
orm a binding
contract, they are not free to make any illegal contact they want, if both
parties know that, a court would refuse to hear the case.
C. Even although they =
can
form any illegal binding contract, they are not free to do so, a court would
refuse to hear the case if he knows that.
D. Even when parties a=
re
competent to form a binding contract, they are not free to make any contact
they want. If a contract is illegal and both parties know that the contract=
is
illegal, a court would refuse to hear the case.
7) 因为法律认为未成ñ=
80;人和成年人在同等条=
件下做生意缺乏经验=
5292;所以未成年人在法=
9;上给予特殊的保护。<=
/span>
A. Because the law reg=
ards a
minor as too inexperienced to enter into business deals on equal terms with
adults, a minor is given the special protection of the law.
B. Because the law thi=
nks
that a minor is inexperienced to enter into business deals on equal terms w=
ith
adults, a minor is given the special protection of the law.
C. Because the law thi=
nks
that a minor and adults are not on equal terms when entering into business
deals, so it gives a minor special protection.
D. Because a minor and
adults are not on equal terms when entering into business deals, so the law
thinks to give a minor special protection.
8) 如果撤销不能当作Ö=
87;以的补救措施,受伤=
害的当事人可以提出=
5831;求强制履行。强制ऽ=
3;行是法院的命令,要&=
#27714;强迫违约方按照原=
469;的条件履行合同。=
A. When rescission is =
not
the proper remedy, the injured party may sue for specific performance. Spec=
ific
performance is a court order forcing the breaching party to carry out the
contract according to its original terms.
B. If rescission canno=
t be
used as a proper remedy, specific performance may be appealed by the injured
party. It is a court order forcing the breaching party to carry out the
contract according to its original terms.
C. If proper remedy is=
not
used as rescission, specific performance which is a court order forcing the
breaching party to carry out the contract according to its original terms m=
ay
be appealed by the injured party.
D. Specific performance
which is a court order forcing the breaching party to carry out the contract
according to its original terms may be appealed by the injured party, when
rescission is not used as proper remedy.
9) 出现违约时,受伤ê=
75;的当事人有权指控违=
约方,违约方可能会=
5552;出一种无法履行合ࡧ=
6;的辩护。
A. Whenever a contract=
is
breached, the party which is injured has a right to sue the party who broke=
the
contract. The party who breaches the contract may offer one of many defenses
for not performing on the contract.
B. Whenever a contract=
is
breached, the party which is injured has a right to sue the party who breac=
hes
the contract and may offer one of many defenses for not performing on the
contract.
C. When a breach of co=
ntract
occurs, the injured party has a right to sue the party who broke the contra=
ct.
The breaching party may offer one of many defenses for not performing on the
contract.
D. Whenever a contract=
is
breached, the injured party has a right to sue the breaching party who may
offer one of many defenses for not performing on the contract.
10) 在销售合同中,卖Ą=
41;和买方可以规定补救=
方法,以防某方违约=
2290;如果他们不规定补ਡ=
7;方法,那么就要应用&=
#27861;律上规定的补救方=
861;。
A. In order to prevent=
any
party from breach of the contract, remedies many be provided by the buyer or
seller, if there is not provision the law provided remedies are applied.
B. In a sales contract,
remedies may be provided by the seller and buyer for in case of a breach of=
the
contract by one party or the other, if there is not provision the law will
provide remedies.
C. In a sales contract, the seller and buyer may provide for reme=
dies
in case of a breach of the contract by one party or the other. If they do n=
ot,
the remedies provided in the law will apply.
D. In a sales contract=
, the
seller and buyer may prevent each other from breach of contract by providing
remedies, which can also be provided in the law if they do not provide one.=
2
Read the passages and consider the translation following. Make corrections
where you think are inappropriate and or wrong.
1) 当然,没有人可以Ɔ=
44;测事故是否将发生,=
但是个人和企业必须=
1046;定计划保护他们的=
8;身和经济利益,以防&=
#26576;突发事件危害到他=
204;的安全。
Of course, no one can
predict whether an accident will ever occur, but individuals and businesses
must establish plans to protect their personal and financial interests shou=
ld
some event threaten to undermine their security.
2) 法院允许受到产品Ê=
60;害的个人起诉直接销=
售商,也允许起诉销=
1806;链中的所有当事方Ӎ=
0;
The courts allow all
individuals injured by a product to sue not only the immediate seller buat =
also
all parties in the chain of distribution.
3) 根据严格责任制规Ò=
17;,最终消费者必须说=
明产品的设计或制造=
6159;有缺陷的,不合理=
0;危险,产品对使用者&=
#30340;财产造成了个人伤=
475;或损失。
Under the rule of stri=
ct
liability, the ultimate consumer must show that the product was defectively
designed or manufactured and unreasonably dangerous and it caused personal
injures or damage to the user’s property.
4) 消费者们经常抱怨ʌ=
92;他们不懂所签文件的=
语言。通常的情况下=
5292;文件中使用的语言༣=
0;常复杂,只有律师才&=
#25026;。结果,消费者签=
102;他们没有十分明白的=
;合同。为了保护消费=
32773;,一些法律规定了ĉ=
76;些合同的写法,以便=
普通人能够看懂。
Consumers often compla=
in
that they do not understand the language in the documents they sign. The
language is often complicated and understandable only by lawyers. As a resu=
lt,
consumers may sign contracts without really understanding what the yare
signing. To protect the consumer, some laws require that certain contracts =
be
written so they are understandable to the average person.
5) 如果广告有欺骗消ũ=
53;者的倾向,不论广告=
商是否知道广告上的=
8472;述是假的,这种广=
8;是被法律禁止的。
If the advertising has=
the
tendency to deceive consumers, such advertising is prohibited by law,
regardless of whether or not the advertiser knows its statements are false.=
3. Make comments on the methods of the
translation. Do you think there are better ways to do the translation?
1) 过去,政=
24220;对保护消费者通常ŵ=
19;取“袖手旁观”的态=
24230;,但是近年来这种õ=
77;度完全变了。为了保=
护消费者,出台了很=
2810;法规和条例,政府੍=
7;关机构制定产品标准&=
#20197;保证产品的数量和$=
136;量。如果消费者投诉=
;,政府机构会调查并=
37319;取措施。
In the past, the government usually adopted “=
;hands-off”
attitude when it came to protecting the consumer. But now things have chang=
ed.
To protect the consumer, many laws and regulations have been made. The agen=
cies
concerned set the product standards to ensure product quality and quantity.=
If
a consumer complains, the agency will investigate and take actions.
2) 在部分消=
36153;者无法确定他们购È=
80;商品的价格是合理的=
,尽管他们可以比较=
1516;类商品的价格,但=
9;他们经常把信赖寄托&=
#22312;他们购买的商品销=
806;者身上。尽管如此,=
;一些不诚实的商人使=
29992;不正当的手段。
Most consumers cannot determine whether the price
charged for an item is fair. Although consumers can compare prices of simil=
ar
products, they often rely upon their faith in the seller from whom they buy=
a
product. However, some dishonest merchants use unfair practices.
3) 不了解商=
21153;法律环境,你就无Ė=
61;知道在真实世界中商=
法是如何实施的,因=
0026;商法是法律的一个=
6;分。对于经商的人来&=
#35828;,了解法律概况是=
456;有帮助的。
You may not know how business law can work in the =
real
world, without knowing the legal environment of business. Because business =
law
is only a part of law, it is thus helpful for anyone involved in business to
have an overview of law.
4) 在准备经=
21830;时,你会发现商业Ê=
62;理背景同商法知识同=
样重要。商业伦理强=
5843;商界行为的对与错ᦁ=
2;商业伦理也是一种伦&=
#29702;,指导我们行为的$=
947;德标准两样也非常适=
;合我们的经商活动。=
span>
In preparing for a business career, you will find =
that
a background in business ethics is just as important as knowledge of busine=
ss
law. Business ethics focuses on right or wrong behavior in the world of bus=
iness.
Business ethics is not a different kind of ethics, the ethical standards th=
at guide
our behavior apply equally well to our activities as businesspersons.
5) 消费者可=
33021;以自己的名义或者É=
97;集体的名义提出诉讼=
。代表消费者集体名=
0041;的诉讼被划分为集߮=
7;诉讼。集体诉讼的目&=
#30340;是当索赔数目太小 =
780;无法保证个别诉讼时=
;,使想要投诉的个人=
33719;得法律救助。
A consumer may sue on his own behalf or on behalf =
of a
group of consumers. A suit on behalf of a group of consumers is called a cl=
ass
action suit. The purpose of a class action suit is to enable an individual =
with
a complaint to obtain legal relief when the claim might otherwise be too sm=
all
to warrant a separate lawsuit.
4.
Assignment: Translation the following passage(s) into English.
1) 了解国际=
20132;易相关的法律是非ñ=
20;重要的,因为全球范=
围的货物、服务和投=
6164;贸易已经是一种常ෆ=
5;的现象。在国际市场&=
#19978;商人面临比国内市=
330;更大的风险,因为管=
;辖这些贸易的法律比=
22269;内法律更复杂。
2) 跨境间的=
36152;易涉及诸如商品、Ì=
49;息和服务的销售,或=
者为了人员流动的投=
6164;等等活动。因为这ߜ=
3;贸易活动会影响国家&=
#23433;全、经济安全、外$=
164;政策和进出口国家的=
;利益,国家会采取措=
26045;来限制或鼓励这种ė=
63;动。
3) 不同国家的货币和Ę=
41;外合同中当事人之间=
的国际汇兑问题,在=
6576;种程度上增加了国༆=
9;交易的复杂性,这种&=
#22797;杂性在国内环境中=
981;存在的。外汇市场是=
;根据某一特别的市场=
27719;率自由兑换货币的ß=
20;方。
4) 国际水平的交易同Ç=
68;国境内的交易是不同=
的,国内环境中不存=
2312;的问题可能在国际=
5;境中成为重要问题,&=
#25105;们会分析一下商人$=
890;常在国外做贸易的国=
;际环境。
5) 国内商务合同遗传Ç=
79;来的问题也存在于国=
际商务合同中,另外=
6824;增加了一些特殊的=
2;题,如语言、海关、&=
#27861;律体系和货币。合=
516;中还应该包括法律选=
;择条款,指定出现违=
32422;或争端时使用何种Ė=
61;律。
Unit=
Eight Accounting and Related Material (=
span>会计方面)
Section
I: Text
会计=
9;一特殊的商用语言。&=
#23427;提供了有关企业的$=
130;务信息企业的经理们=
;看阅的财务报表ᦁ=
2;了解企业的经营状=
917;ᦁ=
2;他们应采取何种措=
045;来提高效率ᦃ=
1;诸如投资者,股票০=
5;有者等外部阅读者ᦁ=
2;他们阅读财务信息ᦁ=
2;了解企业的确有盈=
033;ᦁ=
2;或者投资于该企业=
159;否安全和有利可图。=
;
我们ࡤ=
7;以从两个不同角度来&=
#23398;习会计:从会计师=
340;角度或者从会计信息=
;使用者的角度。前者=
24378;调收集、汇总与报×=
78;会计信息过程中涉及=
的概念和方法;后者=
4378;调信息使用者有必ව=
1;了解会计的哪些方面&=
#12290;我们这里主要考虑=
532;二种方法。两种方法=
;之间的差异只是强调=
30340;重点不同而已。会ť=
45;师需要了解信息是如=
何使用的,因为他们=
4212;该按照最能帮助信ত=
7;使用者的形式来收集&=
#21644;报告信息。同样,=
351;用者也需要了解会计=
;师实际上是怎样做的=
65292;否则,他们不可能ĩ=
02;解会计师所提供的信=
息的真正意义。
会计=
9;息使用者必须懂得特&=
#23450;的会计数据可能意=
619;着什么,它的局限是=
;什么,在什么情况下=
23427;可能显示出不同的ŝ=
20;面“信号”的某些意=
20041;。但是,他们不知ű=
47;怎样设计、构建、运=
行或者检查会计系统=
0340;准确性,对于这些ດ=
5;要的职能,他们完全&=
#21487;以依赖会计师。
由于ಮ=
3;理们和外部使用者根&=
#25454;财务信息做出自己=
340;决定,因此,财务信=
;息显得尤为重要。但=
26159;财务报表怎样才能ÿ=
52;供可靠的信息呢?当=
这些报表是按照公认=
0250;计原则编制时,它ߤ=
4;就能为经理们和外部&=
#20351;用者提供有关某企=
994;的准确信息。
会计࠳=
8;为两类:财务会计和&=
#31649;理会计。它们为不=
516;使用者服务。财务会=
;计以通用报表形式为=
22806;部使用者提供企业į=
40;财务信息。这些报表=
,如资产负债表和损=
0410;表向外部使用者显ట=
4;一个企业的经营状况&=
#12290;由于这些外部使用 =
773;---债权人,股票持有 =
773;和潜在的投资者,将=
;这些报表中的信息作=
20026;决策的依据,因此ʌ=
92;这些信息必须按照公=
认会计原则来提供。
另一ਬ=
1;面,管理会计为内部&=
#20351;用者---
企业的管理人员,提=
0379;信息。这些起信息ळ=
8;有助于经理们制订计&=
#21010;,控制企业的经营=
366;况,例如一份管理报=
;告可以对增设一个新=
37096;门所产生的结果做Ñ=
86;估计。由于管理会计=
仅为内部使用者服务=
5292;信息提供的形式不ࡢ=
3;公认会计原则的限制&=
#65292;可采用任何最合适=
649;理目的的方式。而且=
;管理会计信息主要涉=
21450;将来。
资产ผ=
7;债表是一使用非常广&=
#27867;的财务报表。它反=
144;了一个企业在一具体=
;时间的财务状况。通=
24120;每个企业在一会计Ø=
08;期编制资产负债表。=
该表由三部分组成:=
6164;产、负债及所有者=
5;益。资产负债表的一&=
#20010;基本特征是资产的=
635;和总是与负债和所有=
;者权益的总和相等。=
36825;就是为什么该财务ü=
53;表也被称之为资金平=
衡表。由于资产这一=
6793;告诉我们一个企业ৣ=
7;有什么资产,负债和&=
#25152;有者权益那一面告#=
785;我们谁为这些资产提=
;供了资金,每个债权=
20154;和所有者各提供了ä=
10;少,因而资产的总和=
必须与负债和所有者=
6435;益的总和一致。
每个ߩ=
0;计系统由各种账户或&=
#20998;类账组成。分类账=
159;用来把某项资产,负=
;债或所有者权益的增=
21152;或减少都记录在同Ç=
68;个地方。例如,现金=
账户将反映出现金所=
6377;的增加和减少。完ਥ=
2;的一套分类账户被称&=
#20026;总账。账户最简单=
340;形式由三部分组成:=
;(1)账户名称;(2)=
借方;(3)贷方。这=
31181;形式的账户叫做T账=
143;。被记入账户左边的=
;金额为“借”,被记=
837;右边的称为“贷”。&=
#36890;常,资产的增加记=
837;左边,减少记入右边=
;。资产账户的余额通=
24120;为借方余额。另一Ą=
41;面,负债和所有者权=
益的增加记入贷方,=
0943;少记入借方。这些ฝ=
4;户的余额通常为贷方&=
#20313;额。在每一会计周=
399;末资产账户的余额将=
;出现在资产负债表的=
24038;边,负债和所有者Ĉ=
35;益的余额出现在资产=
负债表的右边。
每个ࠤ=
4;司每个会计周期都有&=
#25968;以千计笔经济业务=
290;因而在直接将这些业=
;务记入分类账时很有=
21487;能会发生错误。如ĉ=
24;有差错的话,将很难=
发现。因此,会计员=
4182;不是将业务直接记ࠣ=
7;分类账,而是将它们&=
#35760;入称之为日记账的$=
134;户。日记账是一按照=
;时间顺序将所有业务=
27719;集一体的账户。它ë=
58;有关一项业务所有信=
息记载在同一处。当=
2463;济业务被记入日记ฝ=
4;后,这些引起借贷将&=
#34987;登入合适的分类账=
290;这一过程叫做登账。=
;所以,有了日记账,=
23601;很容易找到在将借ũ=
51;分别记入分类账时可=
能出现的差错。
损益ඤ=
0;提供有关企业经营的&=
#20449;息。它被用来总结=
968;个企业的经营效果。=
;业主,经理和债权人=
37117;渴望看到最新的损İ=
10;表。然后他们判断企=
业经营状况。一份损=
0410;表由四大部分组成ᦂ=
6;营业收入、售货成本&=
#12289;费用和净收入。营=
994;收入是指在一会计周=
;期中售出货品的价格=
12290;同时,在产生营业ă=
10;入过程中了也发生了=
费用。通常,一个周=
6399;的营业收入超出售ฝ=
5;成本和费用。它们之&=
#38388;的差额便是净收益=
290;否则,两者之间的差=
;额就是净亏损。
损益ඤ=
0;和一段特定的时期有&=
#20851;。因而在标题中我=
204;用“自……<=
span
style=3D'mso-bidi-font-size:10.5pt;line-height:115%;font-family:SimSun;
mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:SimSun;mso-ans=
i-language:
ZH-CN'>至……“。每个企=
994;都编制年度损益表,=
;有些企业还编制季度=
21644;月度损益表。损益ŝ=
20;告诉信息使用者一个=
企业一个时期的经营=
9366;况。然而,他们怎੫=
9;才能得到准确的信息&=
#21602;?如果营业收入和$=
153;用均记录妥当,损益=
;表将提供有关经营的=
20934;确信息。因而最重Š=
01;的是营业收入和费用=
该何时入账。
根据ऩ=
4;现原则,当服务和物&=
#21697;已经提供给顾客时A=
292;营业收入就应入账。=
;营业收入的入账不是=
26681;据现金收到的时间Ĵ=
30;定的。根据另一条公=
认会计原则---配比原则=
,在产生这些营业收=
0837;过程中发生的费用ॵ=
2;入账,冲抵营业收入&=
#12290;费用的入账不是根=
454;支付现金的时间而确=
;定的。
有些ฟ=
3;用和营业收入只能到&=
#19968;个会计周期结束时=
165;能确定。此类费用和=
;营业收入的分录被称=
20026;调整分录。这些分ô=
05;可分为两大类;延期=
确定分录和应计分录=
2290;第一类分录包括预ߢ=
4;费用,未获营业收入&=
#65292;折旧等。另一类包=
324;已经获得的,但未入=
;账的营业收入和已经=
21457;生但未入账的费用z=
90;
对会=
5;员来说,现金这一词&=
#27719;不仅仅代表我们日=
120;所用的钱。通常,现=
;金指纸币、硬币、银=
34892;存款和任何银行愿ø=
47;接受为存款的款项。=
现金流动是最大的资=
0135;。每个人希望得到ߥ=
9;何形式的现金。所以&=
#29616;金必须严加保管。=
949;善的内部现金管理应=
;不仅能防止现金失窃=
65292;还应有助于现金的Ñ=
34;确核算,保持适量的=
现金余额。
现金ߎ=
1;是通过柜台收入,便&=
#26159;通过邮寄收入。使=
992;现金收款机是对柜面=
;上收入的现金进行管=
29702;的好方法。接触现ŵ=
29;的人员不应该接触机=
器内的纸带,那些记=
9616;金的人员不应该接්=
2;机器内的现金。此外&=
#65292;柜面上收入的现金=
212;每天存入银行。至于=
;邮寄的现金,每笔业=
21153;至少要有两个人参Ç=
82;。尽管现金必须存入=
银行,但备用金仍然=
6159;必不可少的。这样ಮ=
3;常性的小笔支付就很&=
#26041;便。当备用金用完=
102;,应再补充,恢复到=
;原先的金额。
每个ߦ=
5;业将在柜面上收到的&=
#29616;金存入银行,并通$=
807;银行付款。因此现金=
;就有了双重记录,一=
20221;由企业保管,另一Ê=
21;由银行保管。每个月=
底企业将收到一份银=
4892;的对账单。银行对ฝ=
4;单将显示存款的月初&=
#20313;额,存款和付款,=
381;务费和月底的新余额=
;。企业将自己的余额=
19982;对账单上的余额进Ŝ=
92;比较。然而,两个余=
额有可能是不一致的=
2290;这是由于双方中的ߥ=
9;何一方在记账时间上&=
#30340;差异或登账差错所!=
267;。例如存款户已经开=
;出并邮寄收款人的支=
31080;已经从存款户中扣Ɓ=
00;,但仍未交付银行。=
如果两个余额之间有=
4046;异,会计员必须找࠲=
6;其原因。然后会计员&=
#32534;制银行存款调节表A=
292;以证明两个期末余额=
;是一致的。
2 New /key words and expressions
1)会计
2)效率
3)有利润=
30340; profitab=
le
4)投资
5)企业
6)股票持=
26377;者 stockhol=
der
7)外部阅=
35835;者 outsider=
8)会计信=
24687; accounti=
ng information
9)方法
10)角度
11)根据
12)提供
13)经营者=
span> operator=
14)投资者=
span> investor=
15)可靠的=
span> re=
liable
16)公认会=
35745;原则 generally
accepted accounting principle
17)管理方=
38754;的 manageri=
al
18)平衡
19)资产负=
20538;表 balance =
sheet
20)收入
21)损益表=
span> income s=
tatement
22)债权人=
span>creditor =
23)估计
24)记入
25)借方
26)贷方
27)把…=
8230;入账 post
28)适当的=
span> appropri=
ate
29)总账
30)日记账=
span> journal =
31)按时间=
39034;序的 chronolo=
gical
32)总结
33)营业收=
20837; revenue =
34)费用
35)判断
36)年度的= span> annual <= o:p>
37)匹配原=
21017; matching
principle
38)冲抵,= 25269;消 offset <= o:p>
39)延期确=
23450;分录 deferral=
s
40)应计分=
24405; accruals=
41)折旧
42)控制
43)柜台
44)接近的= 26435;利 access <= o:p>
45)基金
46)补充
47)存款户=
span> deposito=
r
48)收款机=
span> cash reg=
ister
49)减去
50)处理
3 Notes to the text
1)经理们=
21644;外部使用者根据财Ó=
53;信息做出自己的决定=
。
Managers and outsiders make their decisions in accordance with the
accounting information.
2)财务会=
35745;为外部使用者提供Ê=
25;业的财务企业的财务=
信息。
Financial accounting provides financial information for outside user=
s
3)这些报=
34920;向外部使用者显示Ç=
68;个企业的经营状况。=
These statements will show how well the company has been doing its
business.
4)每个企=
19994;通常在一会计周期Ĉ=
11;编制资产负债表。<=
span
lang=3DEN-US style=3D'mso-bidi-font-size:10.5pt;line-height:115%'>
Every business usually prepares a balance sheet at the end of each a=
ccounting
period.
5)资产负=
20538;表由三部分组成:ũ=
64;产、负债及所有者权=
益。
The
balance sheet is made up of three sections: assets, liabilities and owner=
8217;s
equity.
6)资产的=
24635;和总是与负债和所ć=
77;者权益的总得相等。=
The
total figure for assets always equals the total figure for the liabilities =
and
owner’s equity.
7)分类账用来将=
某项资产、负债或所=
6377;者权益的增加或减ऴ=
9;都记在同一地方。通&=
#24120;资产的增加记录在=
038;边;资产账户的余额=
;将在资产负债表的左=
36793;。
An a=
ccount
is used to record in one place all the increases and decreases in a special
asset, a liability or owner’s equity. Usually, in creases in assets a=
re
entered on the left side; the balances of asset accounts will appear on the
left side of the balance sheet.
8)损益表=
34987;用来总结一个企业ń=
63;营效果。
An income
statement is used to summarize the operation result of a business.
9)根据实=
29616;原则,当已经为顾ê=
58;提供服务时,营业收=
入就应该入账。
In
accordance with the realization principle, revenue should be recorded when
services have been provided to customers.
10)妥善的=
20869;部现金管理应该能ä=
15;防止现金失窃。
The
good internal control over cash should prevent cash from being stolen.
11)备用金=
24212;该补充,恢复到原Ð=
08;的金额。
The petty cash fund should be replenished and restored to its original amount.<= o:p>
12)已经邮=
23492;收款人的支票已经É=
74;存款户账户中扣除。=
A
check mailed to the payee has been deducted from the depositor’s acco=
unt.
13)接触现=
37329;的人员不应该接触Ĉ=
26;器内的纸带。
Those handling cash should not have access to the paper tape.
Section II: Translation and
techniques
1 translation (重点、难=
28857;句)
1)我们ࡤ=
7;以从两个不同角度来&=
#23398;习会计ᦂ=
6;从会计师的角度或 =
773;从会计信息使用者的=
;角度。前者强调收集=
12289;汇总与报告会计信ö=
87;过程中涉及的概念和=
方法;后者强调信息=
0351;用者有必要了解会=
5;的哪些方面。
Accounting can be approached from either of two
directions: from the viewpoint of the accountant or from the viewpoint of t=
he
user of accounting information. The former approach emphasizes the concepts=
and
techniques that are involved in collecting, summarizing, and reporting acco=
unting
information; the latter emphasizes what the user needs to know about
accounting.
2)会计=
9;息使用者必须懂得特&=
#23450;的会计数据可能意=
619;着什么,它的局限是=
;什么,在什么情况下=
23427;可能显示出不同的ŝ=
20;面“信号”的某些意=
20041;。
Those who use accounting information must understa=
nd
what a given accounting figure probably means, what its limitations are, and
the circumstances in which it may mean something different from the apparen=
t “signal”
that it gives.
3)这些ঢ়=
3;表,如资产负债表和&=
#25439;益表向外部使用者=
174;示一个企业的经营状=
;况。
These statements, such as balance sheets and income
statement, will show to the outsiders how well the company has been doing i=
ts
business.
4)由于=
9;理会计仅为内部使用&=
#32773;服务,信息提供的=
418;式不受公认会计原则=
;的限制,可采用任何=
26368;合适管理目的的方ó=
35;。
Because managerial accounting information is only =
for
insiders, the presentation of the information is not decided by generally
accepted accounting principles. It can be presented in any way that best su=
its
the purpose of management.
5)资产ผ=
7;债表的一个基本特征&=
#26159;资产的总和总是与$=
127;债和所有者权益的总=
;和相等。这就是为什=
20040;该财务报表也被称È=
43;为资金平衡表。
A basic characteristic of every balance sheet is t=
hat
the total figure for assets always equals the total figure for the liabilit=
ies
and owner’s equity. This is why this financial report is called a bal=
ance
sheet.
6)在每ߌ=
8;会计周期末资产账户&=
#30340;余额将出现在资产$=
127;债表的左边,负债和=
;所有者权益的余额出=
29616;在资产负债表的右ů=
93;。
At the end of an accounting period, the balances of
asset accounts will appear on the left side of the balance sheet and the
balances of liability and owner’s equity accounts will appear on the
right side of the balance sheet.
7)日记ฝ=
4;是一按照时间顺序将&=
#25152;有业务汇集一体的$=
134;户。它将有关一项业=
;务所有信息记载在同=
19968;处。当经济业务被ť=
60;入日记账后,这些引=
起借贷将被登入合适=
0340;分类账。这一过程ࡤ=
3;做登账。
A journal is a chronological record of all business
transactions. It keeps in one place all the information about a transaction.
After business transactions are recorded in the journal, these debits and
credits will be posted in their appropriate ledger accounts. This process is
called posting.
8)通常ᦁ=
2;一个周期的营业收=
837;超出售货成本和费用=
;。它们之间的差额便=
26159;净收益。否则,两Ň=
73;之间的差额就是净亏=
损。
Usually, the revenue of a period exceeds the total=
of
cost of goods and expenses. And the difference between them is a net income.
Otherwise, the difference is a net loss.
9)此类ฟ=
3;用和营业收入的分录&=
#34987;称为调整分录。这=
123;分录可分为两大类;=
;延期确定分录和应计=
20998;录。
The entries to record these expenses and revenues =
are
called adjusting entries. These entries are divided into two broad types:
deferrals and accruals.
10)每个ߦ=
5;业将在柜面上收到的&=
#29616;金存入银行,并通$=
807;银行付款。因此现金=
;就有了双重记录,一=
20221;由企业保管,另一Ê=
21;由银行保管。每个企=
业将在柜面上收到的=
9616;金存入银行,并通=
7;银行付款。因此现金&=
#23601;有了双重记录,一=
221;由企业保管,另一份=
;由银行保管。
Each business deposits money received over the cou=
nter
in its bank and makes payments through the bank. Therefore, there is a doub=
le
record of cash, one kept by the business and the other by the bank.
2 techniques /methods 翻译技巧=
span>/方法
词类的转换
1) 汉语的动=
35789;转换成英语的名词
由于汉英=
20004;种语言各自具有特Ġ=
57;,汉语译成英语时有=
时需要把汉语动词转=
5442;成英语的名词。
(1) 银行应该=
20026;顾客提供优质服务ʌ=
92;特别是要照顾需要&=
#29305;殊服务的年长顾客=
290;
Banks should provide the customs with fine service=
s;
especially they must take good care=
of the aged customs, which need special treatment.
(2) 他特别强=
;调了财务信息的透=
6;度,因为经理们根据&=
#23427;做出自己的决定。
He laid special emphases on the transparency of the
financial information, according to which managers make their decisions.
(3) 财务报表=
26159;根据公认会计原则Ņ=
34;制的,绝不允许违Ö=
53;这个原则。
Financial statements should be prepared in accorda=
nce
with GAAP (Generally Accepted Accounting Principles) and no violation of th=
is
principle is tolerated.
(4) 很好地使=
;用汇记表,这样可ߣ=
7;帮助会计员们简化期&=
#26411;工作并且避免差错=
290;
A successful use of the work sheet can help the
accountants to simplify the period-end work and avoid errors.
(5) 准确确定=
;库存商品的数量和ৎ=
4;本是成功禁止过度=
24211;存的前提。
An accurate determination of the quantity and the =
cost
of goods is the premise of a successful ban of the over inventory.
2) 汉语的动=
35789;转换成英语的形容ť=
89;
汉语中的=
19968;些表示知觉、情感Ļ=
61;心理状态的动词,往=
往可以转换成英语形=
3481;词,通常以 be + 形容词的结构来表Ķ=
34;。
(1) 诸如投资=
32773;和股票持有者等到ä=
06;部阅读者非常关切&=
#26159;企业的经营状况。
What the outsiders, such as investors and stockhol=
ders
are deeply concerned at how well the business has been operating.
(2) 妥善的内=
37096;现金管理有助于现ŵ=
29;的准确核算和保持适=
量的现金余额,特别=
6159;免于管理部门担忧现金失窃的。
The good internal control over cash can help the
management to account accurately for cash and keep a proper amount of cash;
especially it can prevent the management from being anxious about the stole=
n of
the cash.
(3) 投资者们=
19981;怀疑公司提供的=
9;息是否可靠。
They investors are not doubtful whether the financ=
ial
information provided by the company is reliable.
(4) 公司不仅=
35201;清楚地知道流动ภ=
4;产的总额,还要知=
7;流动负债的总额。
Companies should be aware of the total amount of t=
he
current assets but also the total amount of the current liabilities.
(5) 我们决不满足于现有的成就ᦁ=
2;还应该更加努力地减&=
#23569;坏账。
We are not content with our present achievements a=
nd
will make efforts to reduce bad debt.
3) 汉语的动=
35789;转换成英语的动词
(1) 公司的财=
21153;部管理得井井有条ʌ=
92;高效率快节奏地运转=
,给投资者们留下的=
印象很深。
The financial department of the company has been
managed in perfectly order with high efficiency, which impressed the invest=
ors
deeply.
(2) 公司是否=
33021;够实现盈利取决于Ð=
40;体员工的努力,大部=
分员工对工作的态度=
是认真的。
Whether the company is profitable or not depends on
the hard work of its entire staff and most staff behaved well in their work=
.
(3) 会计是一=
31181;特殊的商用语言。Þ=
40;为它能为管理部门提=
供有关信息,所以它=
2312;企业的运营方面占੍=
7;重要地位。
Accounting is a special business language. Because=
it
provides financial information to the management, so it figured prominently=
in
the running of the business.
(4) 资产负债=
34920;的一个基本特征=
9;资产的总和是与负债&=
#21644;所有者权益的总和=
456;等。
A balance sheet basically characterizes by the equ=
ivalent
of the total figure for assets and total figure for the liabilities and own=
er’s
equity.
4) 汉语的动=
35789;转换成英语的介词
(1) 一些企业追求利润最大化,=
0;另一些企业追求货=
24065;流通最快化。
Some enterprises are after the best profit while t=
he
others are after the fast circulation of their capital.
(2) 已经邮寄=
25910;款人的支票已从存Ē=
54;户账户中扣除。
A check mailed to the payee has been out from the
depositor’s account.
(3) 我们反对=
;直接将各笔业务记ࠣ=
7;分类账中,因为这样&=
#20570;很有可能会发生错#=
823;。
We are against the way to record all transactions
directly in ledger accounts, because it is likely that errors will appear in
the process.
(4) 会计们都赞同简化期末工作=
0;作法,因为这样可以&=
#36991;免出错。
Accountants are in favor of the way to simplify the
period-end work so errors can be avoided.
Section III Translation Practic=
e
1
Which of the given translations can best express the original meaning of ea=
ch
sentence?
1)会计१=
2;需要了解信息是如何&=
#20351;用的,因为他们应#=
813;按照最能帮助信息使=
;用者的形式来收集和=
25253;告信息。同样,使ī=
92;者也需要了解会计师=
实际上是怎样做的,=
1542;则,他们不可能理=
9;会计师所提供的信息&=
#30340;真正意义。
A. What the accountants want to aware of is how th=
e information
is used because the information should be collected and reported in the most
helpful way to the users. Likewise, users need to know how the accountant c=
ollect
and report it; otherwise, they cannot understand the real meaning of the
information.
B. Accountants want to know how to use information=
because
the collection and report should be in a most helpful way to the users. Use=
rs
want to know why the accountant does it in this way; otherwise, they cannot
understand the real meaning of the information that is provided.
C. Accountants need to know how information is to =
be
used because they should collect and report information in a form that is m=
ost
helpful to those who use it. Users need to know what the accountant does;
otherwise, they are unlikely to understand the real meaning of the informat=
ion
that is provided.
D. What the accountants want to know is how the in=
formation
is used because they should collect and report information in the way that =
is most
helpful to the users. In the same way, users need to know how the accountant
does it; otherwise, they are unlikely to understand the real meaning of the
provided information.
2)记了一=
27573;时间的日志之后,Ë=
20;积累了一定的经验,=
逐渐地,你会发展出=
9968;套规则来指导自己=
0;行动。例如,既然无&=
#27861;记录下组织中的每=
968;个人的每一项行为,=
;你会发掘出一些准则=
26469;引导你在各种事件È=
13;做出选择:哪些事项=
足够重要,应该记录=
9979;来;哪些事项根本ߎ=
1;重要,应该忽略掉。&=
#21516;时你会发现,如果=
226;某些术语标准化,你=
;的日志将更有价值,=
32780;研究你的日志的人Ò=
17;会对你所记录的内容=
有一个更清楚的了解=
2290;
A. After some
experience with you log, you would gradually develop a set of rules to guide
your efforts. For example, since it would be impossible to write down every
action of every person in the organization, you would develop rules to guide
you in choosing between those events that were important enough to record a=
nd those
that should be omitted. You also would find that your log would be more val=
uable
if you standardized certain terms. People who studied it would have a clear=
er
understanding of what you meant.
B. After writing you log for some time, you will a=
ccumulate
your experience and gradually develop e set of rules to guide your action. =
For
example, since it would be not possible to record every action of every per=
son
in the organization, you would dig out rules to guide you when you make cho=
ices
in the events: which events are important enough to be written down; which
events are not important at all to be ignored. At the same time you may find
that if you standardize certain terms your log would be more valuable. Those
who study your log would have a clearer understand of what you have written=
.
C. You will be more experienced if you write a log=
for
some time and gradually you can develop a set of rules to guide yourself. F=
or
example, since it would be not possible to record every action of every per=
son
in the organization, you would dig out rules to guide your choices in the
events: which events are important to record and which ones are not. At the
same time you will find it would be more valuable if you standardize some of
you terms for those who study your log, because it is clearer to
understand.
D. You will accumulate some experience if you writ=
e a
log for some time and develop a set of rules to guide you action. Fore exam=
ple,
since you know that you are impossible to record down every action of every
person in the organization. You could find a way to guide your action in
events: which events are important to record and which ones are not and cou=
ld
be omitted. At the same time you will find your standard terms are more
valuable for those who study your log, because it is clearer to understand.=
3)会计的=
21021;学者务必要谨慎对ô=
53;这些先入之见。他们=
将会发现事实上的会=
5745;可能与他们预先假=
9;的会计在某些重要方&=
#38754;迥然不同,同时,=
182;们也将会找到合理的=
;原因来解释这些差异=
65292;重要的是,他们的ò=
12;理解这些原因。为获=
得这种理解,使用者=
4517;须懂得足够多的关ߛ=
0;会计概念方面的知识&=
#65292;从而理解会计信息=
340;性质与局限性。
A. The beginners of accounting must be cautious
against preconceptions. They will find that the actual accounting is not the
same as they thought about in some aspect, and at the same time they can fi=
nd
reasons to explain the differences. The importance is that they should
understand these reasons. In order to understand these, the users should kn=
ow
enough knowledge on accounting so that they can understand the limitations =
of
accounting information.
B. Students of accounting must be wary of
preconceptions. They will discover that accounting as it really is may be
different in important respect from what they had surmised it to be. They w=
ill
find that there are sound reasons for these differences, and it is important
that they understand these reasons. To achieve such an understanding, users
need to know enough about accounting concepts and techniques to understand =
the
nature and limitations of the accounting information.
C. The new students of accounting must be cautious
against preconceptions. They will discover that accounting in reality may be
different from what they had thought as it should be in some important resp=
ect.
And at the same time they will realize that there are sound reasons for the=
se
differences, and it is important that they understand these reasons. To ach=
ieve
such an understanding, users must know enough about accounting concepts and
techniques so as to understand the nature and limitations of the accounting
information.
D. The new comers of accounting must be careful ab=
out
the preconceptions. They will find that in some important respect what they
expected is not the same with the reality, and they can find the reasons to
explain these differences. The important aspect is that they know the reaso=
ns.
In order to understand these, the users must have enough knowledge on
accounting, so they can understand the nature and limitation of the account=
ing
information.
4)独资
A. Sole proprietorships cannot issue stock or bond=
s,
so it is difficult for them to raise large amounts of capital. They can bor=
row
money from banks or individuals, but they cannot obtain outside equity capi=
tal
because, by definition, investors who provide equity capital have an owners=
hip
interest. Moreover, the proprietor is personally responsible for the
entity’s debts.
B. It is impossible for a sole proprietorship to i=
ssue
stock or bonds and for this reason he cannot raise large capital. Of course=
he
can borrow from bank or individuals but not outside equity capital. Because
from the definition the provider of equity capital has the ownership of the
capital he provides. Furthermore, the sole proprietor is responsible for the
entity’s debts personally.
C. Sole proprietorships are impossible to issue
neither stock nor bonds, because large amounts of capital are hard for them=
to
borrow from banks or individuals for the outside equity capital. The provid=
ers
of equity capital are the owners of the capital. Moreover, the owners of so=
le
proprietorships are responsible for the debts personally.
D. Sole proprietorships cannot raise large amounts=
of
capital because they are impossible to issue neither stock nor bonds. They
cannot borrow outside equity capital from the bank or individuals, it is
because investors who provide equity capital have an ownership interest.
Furthermore, the employers of the sole proprietorships should be responsible
for the debts of the company personally.
5)编制
A. The why they want to compile the cash flow
statement is that it can provide information about the cash flows, economy
individual investment and financing activities, which are very important for
the share holders and creditors, because the cash flows influence the
shareholders’ investment. The interests of the creditors are in the f=
orm
of cash.
B. The purpose of the cash flow statement is to
provide information about the cash flows associated with the period’s
operations and also about the entity’s investing and financing activi=
ties
during the period. This information is important both to shareholders, part=
of
whose investment return (dividends) is dependent on cash flows, and also to
lenders, whose interest payments and principal repayment require the use of
cash.
C. The cash flow statement is purposed to provide
information about the cash flows, economy individual investment and financi=
ng
activities. This information is so important to both shareholders and
investors, for shareholders’ investment return is influenced by them =
and
creditors’ interests and principal repayment are in the form of it.
D. In order to provide information about the cash
flows, economy individual investment and financing activities a cash flow
statement is provided, because it is important for both shareholders, whose
investment return is influenced by it and creditors, whose interest payment=
and
principal repayment are in its form.
6)如果一=
20010;公司产权股票不能Ð=
44;开交易并因而使得产=
权股票的全部市场价=
0540;不能进行计算,那ߔ=
0;股东价值创造就不能&=
#36827;行直接的衡量。不$=
807;,利润和投资回报率=
;作为价值创造的指标=
65292;在所有的情况下都ą=
59;可以计算的。
A. If a company cannot sell its securities publicly and their price cannot be calculated, so the values created by shareholders’ cannot be directly measured. But the indicators of interests and rate of investment returns can be measured at any situation.<= o:p>
B. If a company cannot sell its securities to the
public, the market price of its securities cannot be measured and the
shareholders’ value cannot be measured neither. But the interests and
investment return can be measured as a indicators of value creation, which =
can
be measured in all situation.
C. If a company’s securities are not publicly
traded and hence the total market valuation of its equity securities cannot=
be
calculated, then shareholder value creation cannot be directly measured.
Nevertheless, profit and return on investment, which are indicators of value
creation, can be measured in all cases.
D. A company has to sell its securities openly so =
as
to measure its market price of its securities. Otherwise, the value from the
shareholders’ creation cannot be measured directly. But at any time t=
he
indicators of interests and investment return can be measured.
7)懂得一=
20123;簿记方面的知识是ô=
56;有用处的,至少有两=
个原因:首先正如许=
2810;学科一样,会计是ߌ=
8;门只有动手解决问题&=
#25165;能掌握的学科,运=
992;一些工具会大大加快=
;问题的解决速度。其=
27425;,这里讨论的主要ü=
16;术方法提供了一种分=
析问题的框架。
A. Understanding some bookkeeping knowledge is very
useful. There are at least two reasons: first, accounting is a subject lear=
ned
by doing as many other subjects. These tools can increase the speed of solv=
ing
problems, second, the main technique discussed frameworks an analytical
process.
B. Understanding of some bookkeeping knowledge is =
of
great help because of the following two reasons. Firstly, accounting can on=
ly
be learned by doing, speed up can be achieved to solve its problem. Secondl=
y,
the main technique discussed frameworks an analytical process.
C. Some knowledge of bookkeeping is of great usefu=
l,
for there are at least two reasons. First, as in many subjects, accounting =
is a
subject can only be learned by doing, and the speed of solving problems can=
be
increase. Here discusses frameworks an analytical process.
D. Some knowledge of bookkeeping is useful for at
least two reasons. First, as is the case with many subjects, accounting is
something that is best learned by doing (by solving problems), using some t=
ools
will often speed up the problem-solving process considerable. Second, the
principal technique discussed here provides an analytical framework to solve
the problem.
8)通常
A. In the usual situation, the amount of income th=
at
will be earned can be reliably estimated when goods are delivered or servic=
es
provided. A price agreed to by the customer minus the appropriate cost of
sales, is usually excellent evidence of the amount of income earned. Even
though some customers in the normal course of business may not pay their bi=
lls,
allowances can be made for this in estimating the amount of revenue.
B. Usually, the amount of income cannot be estimat=
ed
until the goods are sold and services are provided. The best way to establi=
shed
income is to minus the customers’ price from the cost. Although some
customers fail to pay in normal course of business, the incomes can be
estimated by making some allowances in this situation.
C. Normally, after selling the goods and providing
services the income can be estimated. The customers’ price minus the =
cost
is the best way; the income can be estimated by some allowances even though
some customers do not pay in the normal course of business.
D. In normal case, the amount of earnings can be
estimated after goods delivered or services provided. Normally the best way=
to
estimate the earnings is to minus the customers’ price from the cost,
even though some allowances should be made when some customers fail to pay =
in
their normal course of business.
9)许多零=
21806;商店是以分期付款į=
40;方式来销售商品,在=
这种方法下,顾客每=
1608;或每月一次支付一ऩ=
0;的金额。如果顾客的&=
#20449;誉非常好,则这些=
184;款很可能被收回,商=
;场可以在销售实现时=
21487;靠地计量收益。其É=
82;情况下,所实现的收=
益金额并不能在销售=
3454;现时加以可靠地计ດ=
7;。
A. Many retailers use installment to sell their
merchandise, for it is a way that customers pay a certain amount per week or
per month. If they are faithful it is likely to receive the payment and the
store can measure its income. In other situation, the amount of income cann=
ot
be reliably calculated then.
B. Many retail stores sell merchandise on an
installment basis, in which the customer pays a certain amount per week or =
per
month. If the customers are of good creditability then the payments are lik=
ely
to be received and the store can reliably measure its income at the time the
sale is made. In other circumstances, the amount of income that is realized
cannot be reliably measured at the time the sale is made.
C. Many retail stores install the sales of
merchandise; under this way customers pay per week or per month. If the
customers are not reliable the payments are not likely to be retraced and t=
he
store cannot reliably measure its income. In other cases, the amount of inc=
ome
can be reliably calculated then.
D. Many retailers install merchandise and customers
make payment weekly or monthly. They will receive the payment if the custom=
ers
are reliable. Otherwise, the stores cannot measure their incomes reliably. =
10)一个人=
37319;购了商品而没有付款意ࡨ=
1;,而且事实上也没有&=
#25903;付任何付款。在这=
181;情况下,该公司实际=
;上根本就没有实现任=
20309;销售。这笔交易的ń=
67;果没有取得任何实质=
上的收入,也没有增=
1152;任何有效的资产及ॵ=
2;收账款。
A. If a person buys something without intention of
payment, he doesn’t pay. In this situation, the company has not sold
anything, and no income is earned nor capital and receivables are added to =
the
company.
B. If a person does not make payment and without a=
ny
intention of paying, the company has not made any sale in that situation. T=
his
transaction makes no actual income nor additional capital is added.
C. A person makes a purchase with no intention of
paying for it and in fact does not pay for it. In this case, the company has
not actually made a sale at all. No revenue was actually earned, and nothing
valuable was added to the asset accounts receivable as a result of this
transaction.
D. A person makes a purchase but without any payme=
nt
and he does not want to pay. In this case the company has not actually real=
ized
any sales but lost something. No actual income is made through this nor any
additional capital and receivables are made.
2
Read the passages and consider the translation following. Make corrections
where you think are inappropriate and or wrong.
1)通常出=
21475;公司在提供赊销服Ó=
53;时非常谨慎。然而,=
尽管非常小心,仍会=
0986;现一些无法收回的ฝ=
4;款。无法收回的账款&=
#34987;称之为呆账或者坏$=
134;费用。
Usually, exporting companies take special cautions
when granting credit. However, despite their great care, some uncollectible
accounts will arise. The amount that will not be collected is called
uncollectible account expense or bad debt expense.
2)对于大=
37096;分公司来说,他们į=
40;库存商品显了在日常=
经营中出售而保存的=
9289;品所构成。对于批ࡡ=
7;商和零售商来说,库&=
#23384;往往是最大的一项=
969;动资产。
For most companies, an inventory is made up of all=
the
goods held for sale in the regular course of business. It is often the larg=
est
of the current assets for wholesalers and retailers.
3)会计的=
21508;项规则与基本概念Ű=
90;常称作基本原则。原=
则一词这是是指用于=
5351;导行为的一般法则=
0;规则。这就意味着,&=
#20250;计原则并不明确地&=
480;定公司内发生的每一=
;件事应该如何记录。=
20110;是,会计实务中许ä=
10;事项的处理在各个企=
业中千差万别。
The rules and basic concepts of accounting are
commonly referred to as principles. The word principle is used in the sense=
of
general law or rule that is to be used as a guide to action. This means that
accounting principles do not prescribe exactly how each event occurring in =
an
organization should be recorded. Consequently, there are many matters in ac=
counting
practice that differ from one organization to another.
4)这种差=
24322;存在的部分原因在É=
10;一套操作简单而又详=
细的准则不能适用于=
7599;一个组织。这种差ঀ=
2;也反映了在公认会计&=
#21407;则的框架下会计师=
139;有一定的自由来对记=
;录和报告中某特定事=
39033;的最优方法表达自ð=
49;的意见。
The reason for such differences is that a single
detailed set of rules could not conceivably apply to every organization. In
part, the differences reflect that, within “generally accepted accoun=
ting
principles,” accountant has some freedom in which to express its own
ideas about the best way of recording and reporting a specific event.
5)预算是=
25351;为组织在特定时期Ð=
69;(通常为一年)的全=
部活动进行规划的过=
1243;。预算的主要目标=
9;协调组织内各部门所&=
#20570;的个别计划,以保#=
777;这些计划相互协调一=
;致。
Budgeting is the process of planning the overall a=
ctivates
of the organization for a spe=
cified
period of time, usually a year. A primary objective of budgeting is to
coordinate the separate plans made for various segments of the organization=
so
as to ensure that these plans harmonize with one another.
3. Make comments on the methods of the
translation. Do you think there are better ways to do the translation?
1)财务会=
35745;过程的最终产品是ŝ=
87;称为财务报表的一套=
财务报告。公认会计=
0934;则要求企业必须编࠸=
6;以下三种财务报表:&=
#36130;产负债表、利润表=
644;现金流量表。
The end product of the financial accounting proces=
s is
a set of reports that are called financial statements. Generally accepted
accounting principles require that three such reports be prepared: a balance
sheet, an income statement and statement of cash flows.
2)为了强=
35843;非货币性资产在会ť=
45;上的成本概念与通常=
意义上的价值之间的=
1306;别,用账面价值一=
9;来代表会计账簿中列&=
#31034;的历史成本额。
To emphasize the distinction between accounting=
217;s
cost concept as it is applied to nonmonetary assets and the ordinary meanin=
g of
value, the term book value is used for historical cost amounts shown in
accounting records.
3)流动资=
20135;是指现金及其他预ć=
99;能在主体正常营业周=
期或一年之内(二者=
1462;时间长者)实现、=
4;售或消耗掉的资产。&=
#36890;常的划分界线是一=
180;,不过在那些正常营=
;业周期长于一年的公=
21496;,常有例外发生。
Cash and other assets that are expected to be real=
ized
in cash or sold or consumed during the Norman operating cycle of the entity=
or
within one year, whichever is longer, are called current assets. Although t=
he
usual time limit is one year, exceptions occur in companies whose normal
operating cycle is longer than one year.
4)应收账=
27454;是指客户欠公司的Ē=
54;项。资产负债表上报=
告的是应收账款净值=
5292;即客户所欠的款项=
3;去预计不能收回的部&=
#20998;。
Accounts receivable are amounts owed to the compan=
y by
its customers. Accounts receivable are reported on the balance sheet as the
amount owed less an allowance for that portion that probably will not be
collected.
5)应付账=
27454;代表供应商由于向Ð=
44;司提供了产品或服务=
但未获得支付而取得=
0340;索取权。这些索取=
5;通常是无担保的。
Accounts payable represent the claims of suppliers=
arising
from their furnishing goods or services to the company for which they have =
not
yet been paid. Usually these claims are unsecured.
4.
Assignment: Translation the following passage(s) into English.
1)资产负=
20538;表中的固定资产包ý=
24;土地、房屋、机器、=
办公设备---企业拥有的,在经Œ=
29;中使用的所有有形资=
产。随着时间的消逝=
5292;除了土地之外,所੍=
7;资产都会由于使用而&=
#30952;损,由于新旧更替 =
780;被淘汰。
Plant assets in a balance sheet include land,
buildings, machinery, office equipment --- all tangible assets owned by a b=
usiness
and used in operation. As time passes, all assets except land will deterior=
ate
physically from use and will become obsolete because better ones are availa=
ble.
2)大多数=
20225;业赊购库存商品和Þ=
66;定资产,以及在提供=
服务之前就收到付款=
5292;因此出现了负债。=
5;些短期负债在一个会&=
#35745;周期内,或一年内=
607;清,哪一个时间长就=
;按哪个为准。流动负=
20538;以流动资产支付或É=
97;新的短期负债来取代=
。
Most businesses purchase their inventories and pla=
nt
assets on credit and collect money before service is rendered. Then liabili=
ties
are incurred. These current liabilities should be paid within an accounting
period or a year, whichever is longer. They are paid from current assets or
replaced with new short term liabilities.
3)留存收=
30410;是股东权益的一个ń=
52;成部分。其余额代表=
一个公司的累计收益=
5292;并不表示这个公司ৣ=
7;有多少现金,而表示&=
#26576;些资产的来源。
Retained earnings are a component part of stockhol=
ders’
equity. Its balance represents a corporation’s accumulated income. It
does not show how much cash is available in the corporation. Instead, it
indicates a source of some assets.
4)怎样的=
32463;济业务会引起留存ă=
10;益的增加或减少?通=
常,每个会计周期的=
0408;利会引起留存收入=
0;增加,亏损将引起留&=
#23384;收入的减少。
What business transactions will cause retained
earnings to increase of decrease? Usually, a net income for each period will
cause it to increase and a net loss will cause it to decrease.
5)成本是=
25351;对用于某种目的的ũ=
64;源数量的货币计量。=
支出是指与所发生的=
5104;本有关的资产(通६=
0;是现金)减少额或负&=
#20538;(通常是应付账款A=
289;增加额。
Cost is a monetary measurement of the amount of
resources used for some purpose. An expenditure is a decrease in an asset
(usually cash) or an increase in a liability (often accounts payable).