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1、汉译英五章 实践角度上的翻译技巧， 涉及的内容十分丰富，只有把学到的各种理论上讲的翻译技巧用于尽量广泛的翻译实践，在翻译中学习翻译，在实践中不断地磨练，不断地推敲，不断地琢磨，不断地归纳总结，细细地品味，才能真正掌握一些翻译的基本要求，同时享受到翻译带来的乐趣。否则，只是停留在理论上讲翻译，犹如纸上谈兵。有志于从事翻译工作的人，应该尽量多地接触了解各个领域的特征特点，特别是我国处在由传统的计划经济向社会主义市场经济转变，社会经济快速向前发展的历史时期，应该对诸如国际关系、国际贸易、国际劳务、国际法、银行金融、保险就业、工业农业、行政管理、市场营销、合资合作、医疗卫生、文化教育等方面的知识由所了
2、解和接触，正所谓to know something of everything。 基于此，我们就不同的题材提供一些翻译实例，进行汉英翻译比学习。这些实例比较灵活地运用了翻译学通常介绍的一些翻译理论和技巧。除此以外，这些实例还说明了一点，作为一名翻译人员应该尽可能地涉足广泛相关领域，了解有关专业的一些具有特征性的表达形式和方式，以适应我们国家在经济快速发展，走向世界经济一体化，融入世界大家庭的进程中对翻译的迫切要求。1)关于体制改革 为了转换企业经营机制、促进政企职责分开、开辟新的融资渠道、筹集生产建设基金，国家经济体制改革委员会决定扩大股份制企业试点。With a view to transf
3、orm the mechanism of the operation of the enterprises, encourage separation of the functions of the of the Government from those of the enterprises, find new financing channels, raise funds for manufacturing and construction, the State Commission for Restructuring the Economy has decided to expand t
4、he pilot project of Joint Stock Enterprises.审查企业前三年的年度会计报表。应根据中国注册会计师协会颁发的有关规定，按照现行会计准则和审计准则，查核企业前三年的财务状况和经营成果。财务状况的核实主要包括：资产总额、负债总额和资产净额。经营成果的合适主要包括：销售收入、成本税金及其他支出、利润总额和税后利润。Examine the enterprises annual statements for the past 3 years. The certified public accountant should examine and verify the
5、 enterprises financial position and operational results in the past 3 years based on the relevant regulations promulgated by the Chinese Institute of Certified Public Accountants as well as the accounting and auditing standards currently in force. The evaluation of an enterprises financial status in
6、cludes the examination of the total assets, total liabilities and net assets; while the evaluation of an enterprises operating results includes the verification of sales income, cost of taxes and other expenses, total profits and after-tax profits.审查实行股份制当年（即基准年）的会计报表时，应着重核实资产的数量、质量、单价和金额；负债数额以及资产净值
7、，以便作好资产评估工作。When examining the accounting statements of the current year, that, the base year, the accounting should place the emphasis on the verification of the quantity, quality, unit price and the total assets as well as the total liabilities and the net assets in order to do a good job in asset
8、s valuation.实行股份制的企业为了转移产权，确定资产价值而委托注册会计师按照国有资产评估管理办法的规定，对资产进行评估。其中，厂房、机器设备及建筑物可由会计师聘请建筑工程师和机械工程师评估，其余资产由注册会计师评估。评估工作按照申请立项、资产清理、验证确认等步骤循序进行。评估方法根据各类资产具体情况，分别采取收益现值法、重复成本法、现行市价法、清算价格法以及其他的方法重新评估，最后由注册会计师核实净资产、增值数额和增值率，并报请四川省国有资产管理局确认。In order to assign the property rights and determine the values of
9、 their assets, an enterprise which has decided to adopt the joint stock system would entrust a certified public accountant to evaluate their assets in accordance with the provisions stipulated in the “Measures Governing the Appraisal of State-owned Assets”. The certified public accountant may engage
10、 a construction engineer and a mechanical engineer to evaluate the buildings, factories, and machinery and equipment. The remaining assets are to be evaluated by the accountant. The evaluation is to be conducted in the following order: filling an application to the relevant authorities for the evalu
11、ation; examining the assets; appraising the assets; verifying. Considering the specific conditions of the type of the assets, the following methods may be used in the revaluation of the assets: the present value of the income; the replacement cost; the price of current market; the settlement price,
12、and other recognized methods. Finally, the accountant would verify the total net assets, the incremental value, and the rate of increment of value. Then he would submit it to the Administration of State-owned Assets of Sichuan Province for confirmation.按照规定，企业实行股份制前应提交可行性报告，其内容包括：公司名称、地址、公司生产经营情况，紫讯
13、状况和投资能力、总投资额、股本总额、股份溢价发行测算，所需借贷资金、净资产占总资产比例，资金投向、规模、建设周期与费用估算，产品或经营范围、发展方向及市场供求状况、经济效益预测和其他情况。Based on the relevant regulations, an enterprise needs to submit a feasibility study report before the adoption of joint stock system. The report has to cover the following items: name and address of the en
14、terprise; the business operation; the creditworthiness and investment potential; total investment and total capital stock; the projection concerning the issuing of stock; the amount of the loan capital needed; the proportion of net assets to total assets; the orientation and amount of the investment
15、 as well as its estimated life and expenses; the products or the scope of the enterprises business; the development orientation, and the market supply and demand of the products; the projection of the economic benefits, and other relevant information. 2）关于企业文化 文化可以说是无处不在，因此很难对它下一个确切的定义。这个词代表着共同的价值观、
16、哲学原则、道德观念、群体的风俗习惯，以及被一个特定的民族接受并代代相传的后天型的行为模式。文化的差异是那么的明显，以致于很容易总结出固定模式，尽管有时可能准确，有时可能不准确。对文化的不同理解可以在很大程度上影响一个人对正确的管理领导行为的看法。Culture is so pervasive that it is difficult to define precisely. The term denotes the shared values, the philosophical principles, the ethical concepts, the mores, and the patt
17、erns of learned behavior that are accepted by a given people and passed from generation to generation. Culture differences are so apparent that they readily give rise to stereotypes, which may or may not be accurate. Cultural definitions are greatly influence ones idea of appropriate managerial lead
18、ership behavior.欧洲的公司管理人员往往远比美国同行更倾向于怀旧，并对传统和现有习惯的重要性相当敏感。前者很可能重视社会和阶级区分，他们通常关心哲学问题，并试图在事业、道德和闲暇活动中取得一种平衡。另一方面，大多数美国企业界人士更倾向于面向现在和将来。他们崇尚迅速的文化，而不是缓慢的演变。他们对白手起家的怀有好感，并努力跟普通人取得一致看法。专业技术知识和任务的完成常常优先于哲学方面的考虑。人们往往认为职权不是通过指挥链向下传递，而是自下而上的。人们既不是在继承也不是在特权的基础上进行统治，而是以证明为良好的能力为基础，而且，即使能力已经得到证明，也会希望得到被管理者的赞同。Eu
19、ropean executives tend to be far more oriented toward the past and sensitive to the importance of tradition and established custom than most of their American counterparts are. The former are likely to have a regard for social and class distinctions. Philosophical questions generally interest them,
20、and they seek a balance among business, esthetic, and leisure-time activities. Most American businessmen, on the other hand, are oriented toward the present and future. They prefer rapid change to slow evolution. They entertain an affection for the self-made individual, and seek to identify with the
21、 average citizen. Know-how and getting things done often take precedence over philosophical considerations. As often as not, authority is viewed not as coming down the chain of command but rather as rising from the bottom up. People govern on the basis of neither heredity nor peculiar right but rath
22、er on proven competence, and even then with the consent of the governed.管理人员对待任务时的心情和他们的管理方式在世界各地是各不相同的。在某一社会体系中被公认为惯例和常规，在另一个社会体系中却显得很古怪。在美国，有这样一种说法：“让我们着手干，干完就万事大吉。”在其他国家，无休止的时间-至少在美国人看来-似乎被浪费在准备工作、草案和礼节上。The cast of mind with which managers approach their tasks and the way business is conducted v
23、aries throughout the world. Conventions and formalities that are the accepted norm in one social system seem odd in another. In America, there is a saying, lets get on with the matter and be done with it. In other nations, an interminable amount of time-in the American view, at least-seems to be was
24、ted in preliminaries, protocol, and proprieties.历史地看，许多公司（尤其是在高层）往往由当地接受过大学教育的。属中层偏上或上层偏下阶级的人来进行管理。而劳动力的很多部分则由从未上过大学、属中层偏下或下层偏上阶级的移民或第一代本地人组成。存在这种差异，产生矛盾也是在意料之中，因为这显然是不可避免的。这种不同点和碰撞一直延续至今。Historically, many organizations have been managed, especially at the top level, by native-born, college-educate
25、d, upper-middle-class or lower-upper-class people. Much of the work-force, however, has consisted of immigrants or first-generation natives who did not go to college and belonged to the lower-middle or upper-lower class. With such disparities, conflict was predictable because it was inevitable. The
26、differences and the clashes continue to this day.在大企业的高级管理层的发展规划中，“社会准则”是一个颇受青睐的词。它指的是最盛行的精神-也即在社会中被接受和尊重，并且占主导地位的社会、哲学、政治、道德和宗教观念。它代表着在一个特定的社会环境中，哪些观念和行为类型会受到尊重、容忍；哪些又会让人不快或者被认为不能接受。从社会准则中产生行为准则即“游戏”规则。Ethos is a favorite term in top-management development programs in large corporations. It refers
27、to the prevailing spirit-the dominant economic, social, philosophical, political, ethical, and religious views accepted and esteemed in a society. It signals the kinds of ideas and behavior that will be highly regarded, tolerated, frowned upon, or considered impermissible in a given milieu. From the
28、 ethos come the norms of conduct-the rules of the game. 3) 关于旅游城市 乐山是一座拥有独特旅游资源的城市，以世界文化和自然遗产峨眉山乐山大佛为中心，还有4处国家级文化遗址、2处国家级风景名胜、1处国家级自然保护区以及15处省级风景区和森林公园。旅游项目丰富多彩，如观佛拜佛、旅游探险、民风民俗以及以保护生态为宗旨的旅游活动。乐山大佛峨眉山成为了环状旅游线路的中心。2001年1月乐山被评选为“中国优秀旅游城市”。旅游经济持续得到发展，2000年的旅游收入达人民币二十一亿七千七百万元，乐山还被列为“全国44个重点旅游城市”之一，名列全国A级
29、旅游景点。Leshan is a city featuring with unique tourist resources. With Mt. Emei and Leshan Giant Buddha the worlds cultural and natural heritage as the core, located are 4 state-level cultural relics sites, 2 state-level scenic attractions, 1 state-level natural protection zone and 15 other provincial-
30、level scenic spots and forest parks. The tourist programs are diversified with full ranges such as Buddhist temple and Buddha worshiping, exploration, folk custom, and ecology orientation. Leshan Giant BuddhaMt. Emei becomes the center of a circle of tourist routings. In Jan. 2001, Leshan was honore
31、d ”Top Tourist City in China”. The tourist economy has increased steadily. The year of 2000 saw a tourism income of 2.177 billion yuan. Leshan is also listed as one of “the 44 key tourist cities of the country” and ranked among the Class A tourist spots in the countrywide.中共乐山市委和乐山市政府采取积极措施和方法把旅游资源转
32、变为城市经济和产业。旅游成为乐山四大产业支柱之一，数以百计的专家和学者应邀参加了5次旨在促进乐山旅游开发的讨论会，分别出台了“乐山旅游发展规划”、“旅游发展评论”以及“加强涉外旅游市场管理的暂行规定”，专门成立了旅游领导小组，组织旅游发展资金，在旅游管理和旅游环境方面作了大量的工作，同时，还把改进旅游基础设施和开发新项目作为重点。鼓励进行各种各样的促进旅游活动，如竞技比赛和讲演赛，鼓励加强旅游宣传和旅游促销。乐山已经承办了6届国际龙舟赛交易会，3届国际旅游和乐山大佛节，数十次相关的旅游促销活动，乐山吸引了数以百万计的中外旅游者和客商。乐山已经成为最受欢迎的旅游城市，最重要的旅游区域。The c
33、ity committee of CPC and the city government take the most necessary measures and approaches to convert the tourist resources into economic and industrial advantages. Tourism is regarded as one of the 4 industry pillars. Hundreds of experts and scholars have been invited to participate 5 workshops f
34、ocusing on Leshan tourist development. “Leshan Tourism Development Plan”, “Opinions on Tourism Acceleration” and “Temporary Provision on Management Enhancement of Foreign Related Tourism Market” were issued. The city tourist leading group is founded and the city tourism development fund is organized
35、. A lot of work has been done on the tourist management system and tourist environment. Also the focus is tourist infrastructure upgrading and new projects. Different activities are encouraged such as competition and contest. Enhancement on tourist publicity and marketing is advocated. Leshan has he
36、ld 6 trade fairs of International Dragon Boat Race, 3 International Tourism &. Giant Buddha Festival. Dozens of tourist promotion activities are conducted and millions of tourists and businessmen are attracted to Leshan from abroad and at home. Leshan has become a popular tourist city and one of the
37、 best and most important tourist zones.在西部开发的进程中，乐山将充分利用西部开发带来的有利政策，增加旅游投资，更好地规划旅游产业结构，进一步改善旅游环境，建立人员培训机制，适应国际规范要求。乐山还将按照法律规定、市场规则和市场管理，进行旅游研究、旅游生产、旅游营销一条龙的工作，进一步发挥旅游产业这一优势，使旅游产业成为城市经济的有力支柱。乐山正在朝着成为国际旅游城市的方向迈进。Taking the chance of the west development, Leshan will make the best use of preferential p
38、olicies for the west development in order to increase tourism investment, to make better structure of tourism industry, to further improve the tourism environment, and to establish a system of personnel training meeting with the international standards. The city will work on the systematic line of r
39、esearch, production and marketing, abide by law and stipulation on market regulation and management. The city will also produce the advantage of tourism industry to back up the city economy on quicker steps and greater strides. Leshan is marching towards an international tourist city.乐山提供了优良的产业基础，包括
40、能源、冶金、建筑材料、食品加工、机械纺织、化工医药。近年来，乐山一直在致力于进行经济结构的改革，致力于传统工业的改造以及管理机制的转变。把电子、医药、建材、旅游发展成本市的4大支柱产业。Leshan has provided with an excellent industry foundation of energy, metallurgy and building material, food processing, mechanism and textile, chemistry and medicine. Recent years Leshan has made efforts on
41、economic structure reforming and traditional industry renovation and management mechanism transferring. Electronics, medicine, building material and tourism become the 4 industry pillars of the city.电子：电子工业在乐山的工业经济中起着相当重要的作用。乐山无线电公司和一美国公司合资建立的乐山-菲尼克斯，是中国最大的半导体元器件生产商，占了国内百分之九十几的市场，国际市场占百分之十。峨眉半导体厂是最大
42、的科研机构和硅材料生产厂，其产品占国内市场百分之六十的份额。Electronics: It takes the decisive role in Leshan industry. Leshan-Phoenix, a joint venture between Leshan Radio Co. and a USA company, is the largest producer of semiconductor components in China, with a 90 %-plus domestic market shares and 10 % of international . Emei
43、 Semiconductor works is the biggest research body and producer of silicon material. Its products takes 60% of the domestic market.医药：抗生素原药、输液、传统中医药在国内有很好的市场，同时还销往北美和西欧。主要的药品生产商有999-乐山长长征制药公司，四川蜀乐医药公司，大千制药公司以及爱丽碧丝集团公司。Medicine: The medicine such as antibiotic raw material , fluid and traditional Chin
44、ese herbs are well sold in China and North America as well as west Europe. The principal local producers are 999-Leshan Long March Pharmaceutics Co., Sichuan Shule Medicine Co., Daqian Medicine Co. and Elegbacae Group Co.建材：乐山是水泥和陶瓷生产的基地。人造林产品公司（PTP）为一家合资企业，这家公司是中国最大的中密度纤维板生产商。四川方舟铝业公司正在开发新型建材。陶瓷生产占
45、全省同类产品的三分之二，乐山努力建成西部瓷都。Building Material: Leshan is the place to produce cement and ceramic tiles. The Plantation Timber Products(PTP), a joint venture is the largest producer of mid-density plywood in the country. Sichuan Fangzhou Aluminum Co. is developing new types of building material. The produ
46、ction of ceramic tiles takes 2/3 of the production of the same kinds in Sichuan Province. Leshan is building the city a Ceramic Capital of west China.旅游：旅游优势已经成为乐山经济的一个重要组成部分。旅游项目丰富多彩，如观佛拜佛、旅游探险、民风民俗以及以保护生态为宗旨的旅游活动。乐山大佛峨眉山成为了环状旅游线路的中心。2001年1月乐山被评选为“中国优秀旅游城市”。旅游经济持续得到发展，2000年的旅游收入达人民币二十一亿七千七百万元，乐山还被列
47、为“全国44个重点旅游城市”之一，名列全国A级旅游景点Tourism: The tourism advantage becomes one of the important parts of Leshan economy. The tourist programs are diversified with full ranges such as Buddhist temple and Buddha worshiping, exploration, folk custom, and ecology orientation. Leshan Giant BuddhaMt. Emei become t
48、he center of a circle of tourist routings. In Jan. 2001, Leshan was honored ”Top Tourist City in China”. The tourist economy has increased steadily. The year of 2000 saw a tourism income of 2.177 billion yuan. Leshan is also listed as one of “the 44 key tourist cities of the country” and ranked amon
49、g the Class A tourist spots in the countrywide. 4）关于合资企业 两个或更多的人为组建一个独立的企业而联合起来时，他们就组成了合资企业，或者叫合资风险。通常，这种企业的存在期有限。在这段相对短的时间里，每一位投资者都负有无限责任；但是，企业的经营管理往往集中在一个人身上。在合资企业中，一个外国公司和一个本国企业共同享有所有权，共同对在本国成立的新合资公司进行管理。与在外国经营的独资企业相比，合资企业的资金及经营管理由两个或更多的公司来共同承担，从而使每个公司在企业管理中发挥各自专长。合资企业的另一个好处是它减少了被本国政府强行接管的可能性。当一家外国公司和本国著名公司联营的时候，新的合资企业往往在本国享有