全面履行自己的义务，这就需要合同的文字斟词酌句，力求准确无误。同时，准确性也是对商务合同英语翻译的基本要求。
准确性也就是要忠实原文，必须保持原文与译文之间的等值关系。这是因为商务合同翻译的不准确性，常常失之毫厘，谬以千里。商务合同的翻译采用直译，实在不能直译的才采取意译。这就要求译者要熟练掌握原文和译文两种语言结构上的异同点，实施准确的语言转换。本文拟就商务合同英语翻译的准确性从以下四方面作一番探讨，以就教于同仁。
1、词法的准确
1.1 缩略词的准确。缩略词是指由主干单词的第一个字母所构成。这是人们在长期的商务使用过程中逐渐演变的结果。
缩略词以其规范、简明、节省时间的特点而被广泛使用。例如：
保兑的不可撤消的无追索权的以中国远洋运输公司为受益人的信用证，合同货物全部货款为英镑，凭即期汇票并附运输单据向装运港的中国银行议付。
By confirmed, irrevocable L/C without recourse in favour of COSCO for the total value of the contracted goods in poundssterling, payable at sight against
presentation of shipping documents to the Bank of China in the port of loading. L/C 是letter of credit 的缩写，COSCO 是China Ocean Shipping Co.的缩写。 其他如：CMT = cut-make-trim 剪裁、缝边、镶边的加工费；SHINC = Sunday and Holiday Included 包括星期天和节假日；
PDPR = per day or pro rata 每天?不足一天按比例计算；CCIB = the China Commodity Inspection Bureau 中国商品检验局。
但要注意：
（1）国家名称往往可以缩写，街道名称中的Road, Street 等最好不要缩写，如： 中华人民共和国贵州省贵阳市营盘路8 号6 幢713 号，邮政编码：55003Building 6, Suite 713 8 Yingpan Road Guiyang, Guizhou 550032 PRC（2）表示“午前”、“午后”的缩写a.m.和 p.m.不能和o’clock, in the morning, in the afternoon 等连用。“正午点”、“午夜点”应写成noon, midnight，不要写成12 a.m., 12 p.m.。
（3）表示长度、面积、体积、容积、重量等的单位名称，在商务合同中一般不用缩写，只有在列表中与数字直接放在一起时才使用缩写，且缩写无单复数之分：ft = foot, feet;
yd = yard, yards; oz = ounce, ounces（4）月份名和星期名最好不要缩写，除非是在列表时为了节省空间。
1.2 同义词连用的准确。在商务合同中，经常用成双成对的同义词，同义词之间用and 或or 连接。成对用同义词是为了避免诉讼时双方律师钻词义间的细微差别大做文章。因而在做英语翻译时一定要注意。我们知道“term”和“condition”是同义词,都表示“条件、条款”，但它们在合同中就经常连用，例如：
买卖双方同意按下列条款买卖以下货物：
The Seller agrees to sell and the Buyer agrees to purchase the under-mentioned commodity according to the terms andconditions stipulated below:
商务合同中常用的同义词连用还有以下这些：
修改―― amendments to or alterations of ；效力―― force and effect ；履行―― fulfill or perform；提供――furnish and provide ； 解释― ― interpretation or construction ； 达成― ― make and enter into ； 无效― ―null and void；秘密――secret and confidential；可转让――transferable or assignable。
1.3 复合词的准确。商务合同中常用到的是here、there 或where 与in、on、after、of 等介词结合构成的复合词。在合同中使用这些词，可避免重复，做到准确、简洁、严密，反映出契约性行文正式、严肃、古板的文体特征。这类复合词中的“here”应理解为“this”,“ there”应理解为“that”,“ where”应理解为“which”。因此，hereof = of this ，herewith = withthis 关于此点； hereafter = after this time; in the future 自此以后，将来；hereby = by means of this 以此方式；herein = in this place于此处；hereinafter = below or in this document 在下文；hereto = to this 由是，由此；thereinafter = in that part 在下部分；thereupon= as a result of that 于是，因此；therefor = for that object 为此，因之；whereas = considering that 考虑到，鉴于；whereof = ofwhat 所谈的事；whereby = by which 借以；whereupon = after which 然后。如：
受让方应保持十分详细的帐簿和记录，使下述提成费能据此确定为验明提成报告和所支付的提成费，受让方还应准许出让方指定的有身份证明的公共会计师，在营业时间任何合适的时候检查帐簿和记录。
The Licensee shall keep books and records in sufficient detail to enable the royalties payable hereunder to the determined , and,
shall further permit such books and records to be examined by a certified public accountant appointed by the Licensor at anyreasonable time during the business hours to the extent necessary to verify the royalty and payments herein.
1.4 正规性词语的准确。商务合同的用词一般都正式、规范的语言，而不能太口语化。可从“shall”在商务合同中的广泛使用看出这一点。用“shall”代替“will”or“should”以加强语气和强制力。“shall”在合同中，并非指单纯的将来时，
而是常常用来表示法律上可以强制执行的义务，表示当事人需要承担的义务，有“应该”、“必须”的意思。“will”在合同中虽也用作表示承担义务，但语气比“shall”弱。在合同中“should”通常只用来表示语气较强的假设“万一”，极少用来表示“应该”，这是英语合同用词与基础英语用词的不同之处。如：
卖方保证货物达到质量标准，没有瑕疵。虽然中文中无“应该”字样，但应翻译成： The seller shall guarantee that the goods meet the quality standards and without blemish.
下面再列举一些词的正规表达和口语表达：
修改―amend―change, correct；给予―assign―give；召集会议―convene―call to meet；
解释―construe―explain；同意―consent―agreement；立约―covenan―promise in writing；
认为―deem―consider；立刻－forthwith－at once；临时的－interim－temporary； 参与－partake－join；要求－require－ask；递交－surrender－give。
1.5 专用表达的准确。在商务合同中还经常出现一些像In Witness Whereof、Know All Men by these presents 之类的专用表达，这些单词或词组在日常交流中几乎不用。如：
（1）本协议书于上面所签定的日期由双方根据各自的法律签定，开始执行，特立此据。 In Witness Whereof, the parties hereto have caused the Agreement to be executed on the day and year first before written inaccordance with their respective laws.
（2）特此宣布，我中国建设银行向腾达公司立约担保支付三百万元人民币保证金，本保证金对银行及其继承人和受让人均具有约束力。
Know All Men by these presents that we Construction Bank of China will be bound to Tengda Corp. in the sum of threemillion RMB yuan for payment well and truly to be made to the Owner , the Bank will bind itself , its successors and assigns bythese presents.
1.6 词项重复的准确。
词项重复是指很少使用代词，重复关键词。这是为了达到准确的目地。除在“it is agreed as follows”和“it is understood that”两种结构中外,代词“it”几乎见不到。此外,名词前常用“said”、“aforesaid”、“above-mentioned”等来限定,如：
如卖方延迟交货超过合同规定10 周时，买方有权撤消合同。此时卖方仍应不延迟地按上述规定向买方支付罚款。
In case the Seller fails to make delivery ten weeks later than the time of shipment stipulated in the Contract, the Buyer shallhave the right to cancel the Contract, and the Seller, in spite of the cancellation, shall nevertheless pay the aforesaid penalty to theBuyer without delay.
2.句法的准确
2.1 句式结构的准确。
（1）商务合同中均以完整句子为主，陈述句居多，具有相同或类似的深层逻辑结构。且多用主动语态，少用被动语态。
因为主动语态比较自然、明确、直接和有力。如：
本租赁合同生效日起，承租人应向出租人支付相当于二个月租金（4，000 美元）的押金，作为对忠实履行本租约的担保金。本押金将于1998 年5 月11 日租约到期时，在承租人交还租房，而设备完好的前提下，归还承租人（不计息），或者，在租约提前终止时，按本租约规定办理。
On the date of coming into force of this Lease, the Lessee deposits with the Lessor the sum equaling two months’ rent (=USD4,000) as security for the faithful performance of the provisions of this lease, and to be returned to the Lessee without interest whenthe Lessee surrenders the premises and all the equipment in good condition on expiration May 11, 1998 of this lease or based on theconditions of this Lease for sooner termination.
这则商业用房租赁合同，中文是两个句子，而为了表达连贯，富有逻辑，英文翻译中只用了一个完整的句子：主句加时间状语从句，附带介词词组状语和分词词组状语。
（2）常用条件句。合同除了规定双方应该履行的义务外，还设想了各种可能发生的情况和处理办法，所以条款中条件句较多，尤其是在有关付款、违约责任、不可抗力、财产处理和仲裁等几章中更是屡见不鲜。英文中最常见的有以下几种表达方式： in the event that, in case 等。这种结构虽然拖沓冗长，但表意非常精确，杜绝了产生歧义的情形。如： 若需要进口许可证，买方应在订货前办妥。
In case the Import License is required, the buyer should settle the problem before placing the order.
（3）为了表达希望某事不太可能发生，常用“should”放于句首，主语与动词倒置的从句加主句的句型。这种结构表示强烈的假设。如：
假如买方未能履行与卖方所订立合同的任何条款，卖方有权终止全部或部分合同，或延期交货，或截留运输中货物。
Should the buyer fail to perform any provision of the contract signed with the seller, the seller is entitled to terminate the wholeor any part of the contract, or postpone the delivery or hold back the goods in transit.
2.2 状语位置的准确。按照英语写作的一般规则，主谓之间不能放置较长的状语。但在商务合同英语中，较长的状语和never、 often 等经常出现在主谓之间。另外一般文书的状语从句中，If、When、In case 等连词与从句的主语之间一般不能放置状语，但商务合同英语中的状语可以这样做。这样是为了保持语意的连贯。如：
任何一方向合资公司付清其认缴的出资额以后,对合资公司的任何债务不承担责任。 No Party shall, after having paid to the joint venture company the entirety of the capital it has subscribed, assume anyresponsibility for any of the debts and liabilities of the joint venture company.
(作者：pulandian)
合 同 CONTRACT
日期： 合同号码：
Date: Contract No.:
买 方： (The Buyers)
卖方： (The Sellers)
兹经买卖双方同意按照以下条款由买方购进，卖方售出以下商品：
This contract is made by and between the Buyers and the Sellers; whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned goods subject to the terms and conditions as stipulated hereinafter:
(1) 商品名称:
Name of Commodity：
(2) 数 量：
Quantity:
(3) 单 价：
Unit price:
(4) 总 值：
Total Value:
(5) 包 装：
Packing:
(6) 生产国别：
Country of Origin :
(7) 支付条款：
Terms of Payment:
(8) 保 险：
insurance:
(9) 装运期限：
Time of Shipment:
(10) 起 运 港：
Port of Lading:
(11) 目 的 港：
Port of Destination:
(12)索赔：在货到目的口岸45天内如发现货物品质，规格和数量与合同不附，除属保险公司或船方责任外，买方有权凭中国商检出具的检验证书或有关文件向卖方索赔换货或赔款。
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 liable, the Buyers shall, have the right on the strength of the inspection certificate issued by the C.C.I.C and the relative documents to claim for compensation to the Sellers
(13)不可抗力：由于人力不可抗力的原由发生在制造，装载或运输的过程中导致卖方延期交货或不能交货者，卖方可免除责任,在不可抗力发生后，卖方须立即电告买方及在14天内以空邮方式向买方提供事故发生的证明文件，在上述情况下，卖方仍须负责采取措施尽快发货。
Force Majeure :
The sellers shall not be held responsible for the delay in shipment or non-deli-very of the goods due to Force Majeure, which might occur during the process of manufacturing or in the course of loading or transit. The sellers shall advise the Buyers immediately of the occurrence mentioned above the within fourteen days there after . the Sellers shall send by airmail to the Buyers for their acceptancea certificate of the accident. Under such circumstances the Sellers, however, are still under the obligation to take all necessary measures to hasten the deliveryof the goods.
(14）仲裁：凡有关执行合同所发生的一切争议应通过友好协商解决，如协商不能解决，则将分歧提交中国国际贸易促进委员会按有关仲裁程序进行仲裁，仲裁将是终局的，双方均受其约束，仲裁费用由败诉方承担。
Arbitration :
All disputes in connection with the execution of this Contract shall be settled friendly through negotiation. in case no settlement can be reached, the case then may be submitted for arbitration to the Arbitration Commission of the China Council for the Promotion of International Trade in accordance with the Provisional Rules of Procedure promulgated by the said Arbitration Commission . the Arbitration committee shall be final and binding upon both parties. and the Arbitration fee shall be borne by the losing parties.
买方： 卖方: