This product is an external battery charger for special for PSP. Provide 3600mAh lithium battery power supply. It can provide power supply for any USB products by connected to the USB PLUG which is enclosed.
User guide:
1, Please fully charge the battery by using the original PSP adapter before use. Turn the switch "ON" before charge.
2, During charge, green light glitter denotes charging, while green light ON denotes fully charged. Please continue charging 2 hours more for sure the battery is been full.
3, Connect the battery to PSP console, turn the switch"ON" and play. Please turn OFF the battery if not use it, this can prevent the battery run off.
4, Connect the USB PLUG to DC plug, for power supply to any other USB products. (USB power, DC 5.0 V).
5, The cradle of the battery pack can be disassembled. Place the cradle on the base part of the battery with the "L" shape holes, press and push to right side, this can be fixed. (pay attention to the up and down position) Press and push to left side, this can be released.
Comment:
For the battery first three times using, please make sure the battery is completely used up and charged for over 12 hours, this can keep the battery capacity in good condition. This product is specially designed for PSP, and can be connected to PSP console, and an USB PLUG is enclosed which provide power supply for other USB products.
最佳答案
本产品是一种专门用于PSP的外部充电器。其提供3600毫安粒电池作为电源。它可以通过所提供的USB插头为任意USB产品提供电源。
用户指导
1. 请在使用前使用PSP原配变压器对电池完全充电。并在充电前将开关打开。
2. 在充电过程中，绿灯闪烁表示正在充电，当绿灯停止闪烁表示已经完成充电。请继续进行2个小时充电，以确保电池被完全充满。
3.将电池与PSP主机相连，打开开关并进行游戏。在不使用的时候请关闭开关，从而避免电量流失。
4.将USB插头与直流插口相连，以为其他任意USB产品提供电力。（USB电源，直流5V）
5. 电池包的支撑架可以被卸下。降电池包安装在电池的基部呈L形的孔中，推压向右侧，电池便固定住了。（请留意上下位置）按压至左侧，便可卸下。
注释:
电池前3次使用时，请确保电池中的电量被彻底耗空，并且充电12小时以上。这样可以使电池的容量保持一种良好状态。本产品专为PSP设计，可以连接于PSP主机，并附USB插头，所述USB插头用于为其他USB产品提供电源。
应用文翻译（非常实用）
二、招聘广告翻译35句（汉译英）
二、招聘广告翻译35句（汉译英） 1、须思想成熟，精明能干，为人诚实 Mature, dynamic and honest 2、须极强的系统管理能力 Excellent ability for/excellent in systematic management 3、能独立工作、思想成熟，应变能力强 Able to work independently, mature and resourceful 4、须个性稳重，具有高度责任感 A stable personality and high sense of responsibility 5、能够在不同文化背景下和工作人员出色工作 Work well with a multi-cultural and diverse work force 6须反应快，有进取心的应聘者 Bright and aggressive applicants 7、须精力旺盛、思想新潮者 Energenic, fashion-minded person 8、具有工作热情和有条不紊的办事习惯，经验不拘 Enthusiasm, organized working gabits more important than experience 9、上进心强又可*者，并且身体健康，性格开朗 Highly mot6ivated and reliable person with excellent health and pleasant personality 10、有积极灵活的头脑 Positive, active mind essential
11、善于同各种人员打交道 Ability to deal with personnel at all levels effectively 12、精力充沛，有很强的事业心 Energenic with strong career-ambition 13、须会用英语进行交际 Ability to communicate in English desirable 14、英语流利熟练者优先 Good English skills an advantage 15、英语流利更佳，但不是必备条件 Fluency in 7 English desirable but not a must 16、须有良好的英语打字技能 Good translation and typing skills 17、须掌握两种语言，并熟悉（电话）录音抄写 Bilingual and dictaphone
18、懂电脑者优先 Computer literacy an advantage 19、须具有电脑理解和应用知识
A good understanding and working knowledge of computers esential 20、须略为熟悉个人电脑 Some familiarity with personal computer required 21、具微电脑及软件编程知识者优先 Knowledge of micro-computer and software programming preferred 22、须具有得心应手的系统开发经验，包括系统分析和设计 With hand-on experience in system development including system analysis and design 23、必须专长于以下一个方面：UNIX软件，数据库，网络 Expertise in one of the following areas: UNIX, data base and networking 24、须有审计、成本会计和税务方面的经验 Experience in auditing, cost accounting and taxation 25、至少3年的人员招募、选拔和面试方面的经验 At least 3 years of experience in personnel recruiting, screening and interviewing
26、具有美国规格标准方面知识者为佳 Knowledge about US specifications and standards a plus 27、须有国际会计和合资企业的工作经验 International accounting and joint-venture experience essential 28、须有出口贸易的经验，尤以轻工业品方面为佳 Experience in export business, preferably in the field of light industrial products
29、须有至少年将英语作为第二语言的教学经验，尤以商业环境为佳 Minimum 3
years’ experience in teaching English as a second language, preferably in a commercial environment 30、须有策划、销售和售后服务协调的经验 Experience in project, sales and after-sale service coordination required 31、须有主修化学的大学本科学历 A
university degree with major in chemistry 32、须土木工程学的大学毕业生或有同等
知识水平者 University graduate in civil engineering or equivalent 33、须经常在华南地区出差，偶尔需到国外出差 A lot of travel in South China and occasionally abroad
34、能立即上班者优先 Immediate availability preferred 35、须有大学本科学历或食品科学的专业证书 University degree or professional certificate in food science
required
第九章 应用文的翻译
【译论专题】
应用文翻译的民族特色和美学特色
实用文本的基本功能是荷载人类社会的各种信息:说明事物的情况和道理,传达告示或规约.实用文本提供的信息一般可以验证,或可以追根溯源.实用文本几乎包括文学以及纯理论文本以外的人们日常接触和实际应用的各类文字,涉及对外宣传,社会生活,生产领域等各个方面.下面从经贸,法律,广告等简述实用文本的翻译.
一.商标
商标是刻在或印在一种商品的表面或包装上的标志,记号(图画,图案形文字等),使这种商品和同类的其他商品有所区别.(《现代汉语词典》)语言根植于特定的民族文化,每一种语言都深深地打上了民族的烙印.商标也不例外.寥寥数字的商标,不仅是产品形象的代表,质量的象征,知识产权的保证,而且负载着特定的民族文化.对外宣传时,商标的翻译应兼顾源语文化,译入语文化以及译语读者的接受性.读者是否接受对产品商标外宣的成功起着举足轻重的作用.因此,商标的翻译要运用语言,营销以及美学方面的综合知识,充分考虑不同民族间的文化差异,摆脱死板的形式对等,大胆创新,追求意义或功能对等,体现商品的民族特色和个性内涵,符合销售市场消费群体文化传统心理和消费观念,使译语读者易于接受,从而达到良好的市场效应.
(一),尊重民族心理,把握联想意义
中国的许多商标是以飞禽,动物来命名的,但是同一种动物在不同的文化有着截然不同的象征意义,要成功地对外宣传商品,商标译名必须尊重民族心理,同时也要把握好词的习惯联想意义.例如广州一家气派豪华的饭店—燕子楼,在店门外用霓虹灯装饰成耀眼的"Swallow Restaurant"字样.一位美籍教师站在门前皱着眉头看了一会儿,幽默地问:"Can I eat slowly in this restaurant" 殊不知"Swallow"一词的名词含义为"燕子",但动词意义则是"吞咽".难免使人联想起"狼吞虎咽"之意,使顾客产生"这里似乎不能慢慢吃的错觉".又如出口商品"芳芳"唇膏的疑问采用汉语拼音"Fang fang"与英文中"fang"(蛇的毒牙)一词巧合,谁还敢买这种"毒牙"唇膏呢
(二),熟悉品牌国情,兼顾民族色彩
出口商品是向他国展示本民族文化的一个窗口,商标翻译应兼顾这一特点,尽可能地保留其民族色彩.中国许多商品以山川,河流,名胜命名,保留这些形象有利于中国的对外宣传.如"宫灯"牌针织品,若译为Gong Deng,尽管保留了中文的发音,但海外消费者对此商品获得的信息仅是发音而已,而译为Palace Lantern,则在一定程度上宣传了中华文化.类似的商标译名还有Great wall(长城), Temple of Heaven(天坛)等,这些都是中华文化的特有事物,对于海外消费者来说,看了这些商品名,既有新鲜感,又有一定的神秘感,容易产生欲购尝试的消费欲望.
(三)语言朴实,文字简洁,易于上口,便于记忆
商标简练,醒目,才能使人过目不忘.多数情况下,一则完整的商标是由文字和图案两部分组成的,商标翻译过程中可以参照其图案来凝练译名,如飞鸽牌自行车被直译为Flying Dove, 但Flying一词与一幅展翅高飞的鸽子图案组合在一起,不免有画蛇添足之感,完全可用Dove一词来译.
目前,中文商标英译往往逐词直译,如蜂花牌檀香皂译为Bee and Flower Brand .其实在英语国家的商标中Brand一词并不大出现,翻译时完全可以略去不译.
一个商标,寥寥数字,从小处看,关系到商品的形象和销售;从大处看,则反映着民族的素质和风貌.因而做好商标的翻译,帮助我国商品树立良好的国际形象,作为译者,责无旁贷.
二.英文摘要的翻译
论文英文摘要是根据论文各部分要点,按照摘要体裁规范而拟定的短文,是论文内容的浓缩.它是进行文摘和文件检索以及国际信息交流的重要手段,其质量的好坏直接影响到作者科研成果的传播与交流.
英文摘要应该是中文摘要的翻译,应准确无误地反映中文原文,不宜疏漏,然而,或许是由于某些作者的翻译能力问题,许多摘要都存在着中文详细而英文过于简单和部分省略不详的现象,造成英文摘要不能充分表达论文大意,影响了交流和准确性.
在用英语翻译文摘时,可采用被动语态,也可采用主动语态使结构更简练,表达更为直接有力.采用被动语态结构则使表达更客观.翻译时,应视文摘的具体内容来决定所采用的语态.除被动语态外,在英文摘要的写作中还常常采用名词化结构,如通常不说:
You can rectify this fault if you insert a wedge …
而说:
Rectification of this fault is achieved by insertion of a wedge, 从而使叙述显得更加客观.
文摘叙述尽量使用第三人称,避免出现"I""we"等主观色彩浓厚的词,用过去时态描述作者的工作,用现在时态描述所得出的结论.
三,广告的翻译
科技的发展使广告表现形式日趋多样化,除了文字,多数广告都配以图画,色彩,动画以及音乐等.但在广告所采取的诸多形式中,语言始终是最重要和最根本的.
广告的终极目的是向消费者推介产品并诱导其产生购买行为.因此,广告语言绝不是简单的商业语言,而是一种运用各种语言技巧,并富有艺术魅力的鼓动性语言.它应雅俗共赏,生动有趣,能在受众心中产生瞬时效果.它要求用词新颖独特而言简意赅,句式洗练而内涵丰富,它也要引人注目而读后回味无穷,从而激起消费者的购买欲望.
下面从词汇,句型结构以及修辞方面简述广告的语言特点
词汇特点:
汉语广告用词十分讲究,广告用词的一个显著特点是使用四字格,如瑰丽多彩,手感舒适,穿着大方等.他们有的是固定的成语,有的则是随意组合的词组,通过并列,重叠,排比的方式连接在一起,以加强语义,增强语势,强化广告的艺术感染力.英语广告中有不少名词加形容词的词,已形成固定的广告套语,带有浓厚的感情色彩,恰和中文的四字格对应,在内容和形式上都符合,不仅有相同的意义和修辞色彩,而且有相同的形象比喻.因此翻译中文四字格可采用直接套译的方法.
下面从词汇,句型结构以及修辞方面简述广告的语言特点
词汇特点:
汉语广告用词十分讲究,广告用词的一个显著特点是使用四字格,如瑰丽多彩,手感舒适,穿着大方等.他们有的是固定的成语,有的则是随意组合的词组,通过并列,重叠,排比的方式连接在一起,以加强语义,增强语势,强化广告的艺术感染力.英语广告中有不少名词加形容词的词,已
形成固定的广告套语,带有浓厚的感情色彩,恰和中文的四字格对应,在内容和形式上都符合,不仅有相同的意义和修辞色彩,而且有相同的形象比喻.因此翻译中文四字格可采用直接套译的方法.
(1)词汇特点:
汉语广告用词十分讲究,广告用词的一个显著特点是使用四字格,如瑰丽多彩,手感舒适,穿着大方等.他们有的是固定的成语,有的则是随意组合的词组,通过并列,重叠,排比的方式连接在一起,以加强语义,增强语势,强化广告的艺术感染力.英语广告中有不少名词加形容词的词,已形成固定的广告套语,带有浓厚的感情色彩,恰和中文的四字格对应,在内容和形式上都符合,不仅有相同的意义和修辞色彩,而且有相同的形象比喻.因此翻译中文四字格可采用直接套译的方法.
如: 选料考究 Choice material
质地优良 Superior quality
设计新颖 Novel design
式样美观 Attractive fashion
款式多样 Great variety
做工精细 Fine workmanship
(2) 句型特点
广告要求能吸引读者,有高度的可读性,尽量做到使读者能一目了然,对所推销的商品或劳务有深刻的印象,这就决定了广告英语的一个重要特点:言简意赅.
为了达到促销的目的,广告应尽量使用鼓动性语言,以增强其说服功能或诱劝功能,而祈使句本身含有请求,号召,劝告人们做某事的意义,为此常被用于广告之中.
例如:要想味道鲜,请君用"花仙"("花仙"牌高级烹调油广告)
疑问句在广告中颇受青睐,这是因为无论是一般疑问句,反意疑问句还是特殊疑问句等都极易唤起读者对产品的兴趣和好奇心,从而给他们造成较深刻的印象,促使他们采取行动.
大量采用省略句,每一条广告一般都力争在有限的时间,空间,费用内达到最佳的宣传效果,省略句可以最经济的语言文字向受众传达尽量多的信息,有利于加强广告的传播效果.
(3)修辞特点
修辞手法能够丰富语言的表达能力和表达效果,既获得语言描述的生动性又引起人们的丰富联想.它不但增添了广告的生动性和趣味性,而且使某种商品得到了很好的宣传,给消费者以深刻的印象,提高了商品的知名度,从而最终达到宣传,推销商品的目的,汉语广告常用的修辞手法有以下几种:
1)比喻
恍如躺在洁白的云朵里(鸭绒被)
As if lying in snow-white clouds
2)拟人
我们是您不作声的仆人,却有着一百双手(厨房用具)
Faithful and tacitum servants of yours we are, innumerable working hands we have
3)夸张
一夫当关,万夫莫开(保险门)
One warrior deployed in the pass makes thousands of burglars lose hearts
4)排比
为您提供美,为您提供乐
为您提供爱,为您提供趣(故事会杂志广告)
It gives you joy, It gives you fun.
It gives you beauty, It give you love.
5)押韵
要想皮肤好,早晚用大宝
Applying "Dabao" morning and night
Makes your skincare a real delight
翻译技巧:
由于汉英语文文化的差异,汉语广告与英语广告存在差异,翻译时为使广告译文符合译语习惯,易于读者接受,应注意以下几种译法:
直译
直译指在不违背译文语言规范以及不引起错误联想的前提下,在译文中既保留原文内容,又保留原文形式,特别指保持原文的比喻形象和民族地方色彩等.如:畅销全球 sell well all over the world.
意译
广告的意译要求译文能正确表达原文的内容,但可以不拘泥广告原文的形式.如:甜而不腻 a greeable sweetness.
套译
中文的四字格可和英语中名词+形容词的词,在内容和形式上相符合.如: 华丽臻美 Gorgeous and charming attire.
由于中外文化的明显差异,加之广告文体没有一种固定格式可循,因此广告的翻译是一个较为复杂的问题,需要我们下大功夫去认真探讨和研究,掌握其规律,使广告在国际经贸活动中真正起到介绍商品,勾通信息的作用.
四. 法律英语
法律英语文件包括各类法律文献,如合同法,公司法,仲裁法等行政法规,以及合同双方缔约的合同文本,合资企业的章程等,要做好法律文件的翻译,首选要考虑法律文件的语言特点,法律语言自成体系,有自己的个性与特点,它要求准确,正规,鲜明,并有自身专业用语,自成一家的语言结构,掌握原语及译入语的上述特点,是译好法律文件的根本.用词准确是法律文件翻译的特点之一,法律文件的权威性就是通过这点显示出来的,所以译文要保证译入语准确无误地表达出原语法律文件中的真正含义.
1. 在法律英语的用语中,常常以here ,where作为前缀,与另一个词构成一个正式法律词汇中的专业副词术语.
如:hereafter, hereby, herein, hereinafter, hereinbefore
thereafter, thereby, therefrom, therein, thereof
whereas, whereby, wherein, whereon, etc.
在法律文件中用这些词可避免重复,使行文准确,简洁,不出现歧义,从而维护了法律的权威性,因此在把中文的合同法条款译成英文时,要学会运用这些词,使译文全乎法律文件的要求. 如:当事人应当遵循公平原则确定各方的权利和义务.
译文:The parties to the contract shall comply with the principle of fairness in defining the rights and obligations of the parties there to.
"there to"限制parties,使行文简洁明了,准确.
2. 关于shall的用法
在法律文件中表示强制性承担责任,履行义务,即中文中常用的"应该""必须"等字眼时,在中译英时,应注意译入语的用词,英语表示"应该","必须"通常使用"shall",
如:书面形式是指合同,信件和数据电文等可以有形地表现所载内容的形式
A written form means the form which shall show the described contents of the contract, such as a
written contractual agreement, letters and data-telex.
文中shall一词把本条款内含的法律的权威性译了出来.
3. 用词的专业性
法律文件要求使用书面的正规语,以显示法律文件的尊严及权威性,中文条款译成英文条款时,译者不运用或不会运用法律专业词汇,译文就显不出法律的权威性.如:
依法成立的合同,对当事人具有法律约束力,当事人应当按照约定履行自己的义务,不得擅自变更或者解除合同.
If, in accordance with the law, a contract is made and concluded , the contract in question shall legally be binding on the parties thereto. The parties thereto shall, in accordance, with the terms, conditions and provisions of the contract, perform their respective obligations. Neither party shall unilaterally modify or rescind the contract.
法律英语在用词上除专业语言,专业词汇外,还要求在遣词造句时十分准确, 只能以理解到的字面意义为限.鉴于法律翻译的这一特殊性,法律翻译应以"直译为主,意译为辅"作为总的原则.
应用文翻译（非常实用）
一、邀请函的翻译
邀请函有正式与非正式之分。正式的邀请函对格式的要求非常严格，须认真对待，以免贻笑大方。撰写邀请函时应注意：正文写中间；应用第三人称；正文中可用标点符号，但末尾无标点；正文中的数字应用英文书写，而不能用阿拉伯数字。
例如：
(一)正式邀请函
为了欢迎约翰欧文先生，托马斯罗伯特博士暨夫人荣幸地邀请罗杰克拉克先生暨夫人出席于9月20日星期四晚8点在北大街100号举行的晚宴。
Dr. and Mrs. Thomas Robert
request the pleasure of
Mr. and Mrs. Roger Clack’s company
at dinner
on Thursday, September the twentieth
at eight o’clock (or eight p.m.)
to meet Mr. John Oven
100 North Avenue
（二）接受邀请
罗杰克拉克暨夫人愉快地接受托马斯罗伯特博士暨夫人的盛情邀请，将于9月20日星期四晚8点出席晚宴。
Mr. and Mrs. Roger Clack
accept with pleasure
Dr. and Mrs. Robert’s
kind invitation for dinner
on Thursday September twentieth
at eight o’clock
在接受邀请函中，地点可忽略不再重复。
（三） 拒绝邀请
罗杰克拉克暨夫人遗憾地告知，因为预先有约，他们将无法出席托马斯罗伯特博士暨夫人于9月20日星期四举行的晚宴。
Mr. and Mrs. Roger Clack
regret that a previous appointment (engagement)
prevents them (their) acceptance of
Dr. and Mrs. Thomas Robert’s kind invitation for/to dinner
on Thursday September twentieth
at eight o’clock
在拒绝函中一般不写出具体几点钟，而且拒绝的原因应写在开头，且一般不用because of 或due to而用 owe to。因为邀请函通常只一句话，所以每行开头首字母皆不用大写。
（四） 非正式邀请函
四月二十七日周三下午一时您能来我家吃中饭吗？我侄女爱丽斯史密斯那天会来我家。常听您说起您想见见她。
真希望您能来。
Would you please to have lunch with us on Wednesday, April the 27th at one o’clock? My niece Alice Smith is visiting us that day and you have so often mentioned you’d love to meet her.
I do hope that you’ll come. (Or I really wish you’ll be able to come.)
我真想接受你们星期四的邀请！不过很不巧，我明天就要出差去，到星期四那天，我已经离开纽约很远很远了。
I wish I would accept your invitation for Thursday night. But unfortunately I’m leaving on a business trip tomorrow and will be very far away from New York by Thursday.
非正式邀请函没有严格规定的格式，用词也比较随意，可用口头语，缩写等等非正式用语，重要的是把事情表达清楚。
二、证明信
证明信是以单位或个人名义，证明某人的身份、学历、品行、工作能力或其他事宜的专用书信，一般简明扼要。翻译此信件，应注意用词简练、准确，有时可适当套用汉语传统的公函
用语。
例一
敬启者：
兹证明李英小姐曾在我处任打字员三年之久，其工作一直使我们感到十分满意，现因我处压缩人员而离职。如欲了解其他情况，乐于奉告。
经理哈姆
To Whom It May Concern，
This is to certify that Miss Li Ying has been a typist in our office for the past three years and has been working to our complete satisfaction。 She is now leaving our empoyment as we have no further need of her service。 Any inquiries regarding her will be answered by
Yours sincerely Ham Manager 例二
医生证明
兹证明李玉兰小姐，现年20岁，患急性阑尾炎。建议立即住院施行手术。
外科主治医生王涛
20xx年12月18日
Doctor’s Certificate
This is to certify that Miss Li Yulan， aged 20, is suffering from acute appendicitis. It is suggested that she be immediately hospitalized and operated on.
Wang Tao
Surgeon-in-charge
三、公证书
公证书
前面文件上所盖…….公司之印鉴属实,所附中文译本与英文正本内容相符,特此公证. …….公证处(章)
公证员签字
…年…月…日
Notarization
This is to notarize that the official seal affixed by the……Company to the above document is genuine and that the Chinese Translation of Document is in conformity with the original copy Notary……
Signature……
……Notary Public Office
Date……
四、委托书
委 托 书
关于向史密斯国际有限公司
招标委员会提供深舱货轮事
台鉴：
远东渔船有限公司拟参加史密斯国际公司招标委员会的深舱货轮投标。兹委托香港ABC
有限公司代表我公司在香港为投标做必要的准备工作。但为此所需费用须经我公司同意。
远东造船有限公司董事长
（签名）
日期：19xx年5月5日
Certificate of Appointment
Re: Deep Hold Cargo Ship for Tender Board of
Smith International Co.,Ltd.
To WhomIt May Concern,
We, Far East Shipbuilding Co.,Ltd. Wish to tender for the Deep Hold Cargo Ship to the
Tender Board of Smith International Co., Ltd.
We hereby appoint ABC Co.,Ltd. Of HongKong, to act on our behalf to make all the
necessary arrangements in HongKong for the tender. However, all the expenses made are subject
to our approval.
五、合同
A. 合同的词汇特点
1. 用大词较多，如undertake，pursue，observe，establish，execute，teminate，assist，provide
2. 词汇中一部分是古词、旧词，或常用于公文中的词。 如 aforesaid，herein，therein，
hereafter，hereinafter，hereof，thereof。 其他常见于文件中的词也用得比较多，如
consequential，render，objectionable，occasion，observance，comply with，applicable，
subject to，substitute，abandonment，commencement，deviation，effect（V），tender（V）
等。
3. 在这类文字中涉及到的主要人或物往往以大写字母开头，在合同中详细说明这些人或物
的含义或范围。
B:句法特点
1. 句子较长，包含10个以上的句子数量很多。
2. 多用书面体的句式， It is the intention of the University that……; It is the hope of the
undersigned that……; It is further intended that……; The principal aim of the Joint Working
Group was to agree…等
C:结构特点
1. 合理性
2. 规范性 表现在两个方面: ⑴结构和格式相对固定. 较完整的合同通常由四项构成:a.标
题 b.前文. 一般包括订约时间, 订约地点,订约当事人 ,订约缘由 c.正文. 包括定义条款,双方当事人的权利与义务,合同的效期,合同的终止,合同的转让,合
同的修改,不可抗力,仲裁,适用法律等. D.结尾条款. 包括合同文字效力,份数,附件等未
尽事宜及双方代表签字. ⑵措辞规范,统一 如:
出口合同
本合同由ABC贸易有限公司(以下简称”卖方”)和XYZ贸易公司(以下简称”买方”) 于19xx年8月5日签订.买卖双方同意按下列条款购买、出售下述商品。
Export Contract
This Contract is entered into this 5th day of August，1993 between ABC Trading Co.,Ltd。 （hereinafter called “Seller”）who agrees to sell，and XYZ Trading Co., Ltd. （hereinafter called “Buyer”） who agrees to buy the following goods on the following terms and conditions.
商务合同英语翻译方法
商务合同属于法律性公文，所以英译时，有些词语要用公文语词语、特别是酌情使用英语惯用的一套公文语副词，就会起到使译文结构严谨、逻辑严密、言简意赅的作用。
一.公文副詞
但是从一些合同的英文译本中发现，这种公文语副同常被普通词语所代替，从而影响到译文的质量。
实际上，这种公文语惯用副同为数并不多，而已构词简单易记。常用的这类副词是由 here、there、where 等副词分别加上 after、by、in、of、on、to、under、upon、with 等副词，构成一体化形式的公文语副词。例如：
从此以后、今后：hereafter；
此后、以后：thereafter；
在其上：thereon hereupon；
在其下：thereunder；
对于这个：hereto；
对于那个：whereto；
在上文：hereinabove hereinbefore；
在下文：hereinafter hereinbelow；
在上文中、在上一部分中：thereinbefore；
在下文中、在下一部分中：thereinafter．
现用两个实例，说明在英译合同中如何酌情使用上述副词。
例 1：本合同自买方和建造方签署之日生效。
This Contract shall come into force from the date of execution hereof by the Buyer and the Builder.
例 2：下述签署人同意在中国制造新产品，其品牌以此为合适。
The undersigned hereby agrees that the new products whereto this trade name is more appropriate are made in China.
二、谨慎选用极易混淆的词语
英译商务合同时，常常由于选同不当而寻致词不达意或者意思模棱两可，有时甚至表达的是完全不同的含义。因此了解与掌握极易混淆的词语的区别是极为重要的，是提高英译质
量的关键因素之一，现把常用且易混淆的七对词语，用典型实例论述如下。
2.1. shipping advice 与 shipping instructions
shipping advice 是“装运通知”，是由出口商（卖主）发给进口商（买主）的。然而 shipping instructions 则是“装运须知”，是进口商（买主）发给出口商（卖主）的。另外要注意区分 vendor（卖主）与 vendee（买主），consignor（发货人）与 consignee（收货人）。上述这三对词语在英译时、极易发生笔误。
2.2. abide by 与 comply with
abide by 与 comply with 都有“遵守”的意思．但是当主语是“人”时，英译“遵守”须用 abide by。当主语是非人称时，则用 comply with 英译“遵守”。
例 3：双方都应遵守/双方的一切活动都应遵守合同规定。
Both parties Shall abide by/All the activities of both parties shall comply with the contractual stipulations.
2.3. change A to B 与 change A into B
英译“把 A 改为 B”用“change A to B”，英译“把 A 折合成/兑换成 B”用“change A into B”，两者不可混淆。
例 4：交货期改为 8 月并将美元折合成人民币。
Both parties agree that change the time of shipment to August and change US dollar into Renminbi.
2.4. ex 与 per
源自拉丁语的介词 ex 与 per 有各自不同的含义。英译由某轮船“运来”的货物时用 ex，由某轮船“运走”的货物用 Per，而由某轮船“承运”用 by。
例 5：由“维多利亚”轮运走/运来/承运的最后一批货将于 10 月 1 日抵达伦敦。
The last batch per/ex/by S.S. "Victoria" will arrive at London on October (S.S. = Steamship)
2.5. in 与 after
当英译“多少天之后”的时间时，往往是指“多少天之后”的确切的一天，所以必须用介词 in，而不能用 after，因为介词 after 指的是“多少天之后”的不确切的任何一天。
例 6：该货于 11 月 10 日由“东风”轮运出，41 天后抵达鹿特丹港。
The good shall be shipped per M.V. "Dong Feng" on November 10 and are due to arrive at Rottedaml in 140 days. (M.V.= motor vessel
2.6. on/upon 与 after
当英译“……到后，就……”时，用介词 on/upon，而不用 after，因为 after 表示“之后”的时间不明确。
例 7：#5@p货值须货到付给。
The invoice value is to be paid on/upon arrival of the goods.
2.7. by 与 before
当英译终止时间时，比如“在某月某日之前”，如果包括所写日期时，就用介词 by；如果不
包括所写日期，即指到所写日期的前一天为止，就要用介词 before。
例 8：卖方须在 6 月 15 日前将货交给买方。
The vendor shall deliver the goods to the vendee by June 15.(or: before June 16，说明含 6 月 15 日在内。如果不含 6 月 15 日,就译为 by June 14 或者 before June 15。)
三、慎重处理合同的关键细目
实践证明，英译合同中容易出现差错的地方，一般来说，不是大的陈述性条款。而恰恰是一些关键的细目．比如：金钱、时间、数量等。为了避免出差错，在英译合同时，常常使用一些有限定作用的结构来界定细目所指定的确切范围。
3.1. 限定责任
众所周知，合同中要明确规定双方的责任。为英译出双方责任的权限与范围，常常使用连词和介词的固定结构。现把最常用的此类结构举例说明如下。
3.1.1 and/or
常用 and/or 英译合同中“甲和乙+甲或乙”的内容，这样就可避免漏译其中的一部分。 例 9：如果上述货物对船舶和（或）船上其它货物造成任何损害，托运人应负全责。 The shipper shall be liable for all damage caused by such goods to the ship and/or cargo on buard.
3.1.2 by and between
常用 by and between 强调合同是由“双方”签订的，因此双方必须严格履行合同所赋于的责任。
例 10：买卖双方同意按下述条款购买出售下列商品并签订本合同。
This Contract is made by and between the Buyer and the Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the undermentioned commodity subject to the terms and conditions stipulated below.
3.2. 限定时间
英译与时间有关的文字，都应非常严格慎重地处理，因为合同对时间的要求是准确无误。所以英译起止时间时，常用以下结构来限定准确的时间。
3.2.1 双介词
用双介词英译含当天日期在内的起止时间。
例 11；自 9 月 2O 日起，甲方已无权接受任何定单或收据。
Party Ashall be unauthorized to accept any orders or to collect any account on and after September 20.
例 12：我公司的条件是，3 个月内，即不得晚于 5 月 1 日，支付现金。
Our terms are cash within three months, i.e. on or before May 1.
3.2.2 not(no)later than
用“not (no) later than +日期”英译“不迟于某月某日”。
例 13：本合同签字之日一个月内，即不迟于 12 月 15 日，你方须将货物装船。
Party B shall ship the goods within one month of the date of signing this Contract, i.e. not later than December 15.
3.2.3 include 的相应形式
常用 include 的相应形式：inclusive、including 和 included，来限定含当日在内的时间。 例 14：本证在北京议付，有效期至 1 月 1 日。
This credit expires till January 1(inclusive) for negotiation in Beijing. (or:This credit expires till and including January 1 for negotiation in Beijing.) 如果不包括 1 月 1 日在内，英译为 till and not including January 1。
3.3. 限定金额
为避免金额数量的差漏、伪造或涂改，英译时常用以下措施严格把关。
3.3.1.大写文字重复金额
英译金额须在小写之后，在括号内用大写文字重复该金额，即使原文合同中没有大写，英译时也有必要加上大写。在大写文字前加上“SAY”，意为“大写”；在最后加上“ONLY”．意思为“整”。必须注意：小写与大写的金额数量要一致。
例 16：聘方须每月付给受聘方美元 500 元整。
Party A shall pay Party B a monthly salary of US $ 500 (SAY FIVE HUNDRED US DOLLARS ONLY).
3.3.2. 正确使用货币符号
英译金额必须注意区分和正确使用各种不同的货币名称符号。“$”既可代表“美元”，又可代表其他某些地方的货币；而“￡”不仅代表“英镑”，又可代表其他某些地方的货币。
必须注意：当金额用数字书写时，金额数字必须紧靠货币符号，例如：Can $891,568，不能写成：Can $ 891,568。另外，翻译的还要特别注意金额中是小数点 (.) 还是分节号 (,)，因为这两个符号极易引起笔误，稍有疏忽，其后果是不堪设想的。
例文:
合作合同
甲乙双方本着平等互利，协商一致的原则，就甲方授权乙方在指定区域经销甲方产品的有关事宜，达成如下协议：
第一条
合同双方保证自己是合法存在的法人组织，具有经营与经销本合同 指定产品的资格，并互换《营业执照》，《税务登记证》等有关证件的复印件。
第二条 代理销售区域范围
1. 甲方授权乙方销售甲方产品的行政区域为：奥地利；
2. 乙方同意作为甲方在上述指定区域之代理商，并承诺全部履行本合同项下之义务。
第三条 合作方式
由甲方提供能源节电技术产品，由乙方负责在奥地利进行推广、销售： a) 甲方提供的产品，应适于在奥地利销售，并由缔约双方书面确定； b) 甲方对由自己提供的产品的使用，负责为乙方进行人员培训； c) 甲方应在本合同规定的范围内向奥地利WT或其指定的其它港口出
口合作产品；
d) 甲方应提供经乙方指定的优质可销的能源节电技术产品；
e) ）根据本合同合作的产品应采用专门的商标，由乙方在奥地利独家经销；
f)
甲方具有向乙方生产和提供本合同规定的产品独有权，乙方具有接收由甲方根据本合同生产的产品的独有权；甲方不得与奥地利境内的任何其它公司、商号或个人进行与本合同规定的产品有关的商业活动，应赋予乙方对奥地利市场其它产品的优先取舍权；乙方不得与中国境内的任何其它中国公司、商号或个人进行与本合同规定的产品有关的商业活动，应赋予甲方其它产品的生产的优先取舍权；
g) 乙方以自己的名义进行本合同规定的下列事项：
h) 在奥地利有关部门对产品进行注册；
i) （ii）在奥地利进行产品销售。
第四条 合作所涉能源节电技术产品包括：
第五条 合同期限、首期采购任务、年度销售任务及奖励.
1、 本合同有效期为___年，自 年 月 日起至 年 月 日止。
2、 首期采购任务：乙方须在本合同签署之日起90天内购买甲方价值 10 万美元的产品。
3、
本合同期满，乙方可以申请续签，但应在期满前30天内书面向甲方申请。如乙方已按时完成合同约定的产品年度销售任务，同等条件下将有优先续签合同约定的代理区域范围和代理系列产品的权利。
4、 销售任务及奖励见附件。
第六条：产品采购及付款方式
1.
在签署本合同之日，乙方需向甲方交纳2万美元成约定金；乙方在本合同签字盖章后90日内完成首期采购10万美元任务，半年内应累计完成
万元美元的销售任务；一年内应累计完成 万元美元的年度销售任务。
2. 乙方应在合同生效后 ９０ 天内向乙方订购不少于 10
万美元的货物。此时，本条第1款成约定金中的1万美元转为预付款，按第九条不足部分的预付款仍应按第九条执行。
3. 剩余的1万美元成约定金转为第二次交易的预付款。
4.
订货时乙方应向甲方指定办事机构发出书面订货单，订货单应有乙方法定代表人签名并加盖公章。甲方收到订货单后确认该笔订货是否有效。如确认订货有效，则每份订货单及确认函均构成一份独立有效的买卖合同，本合同有关付款方式，交货等相关条款可视为对该独立合同的有效补充。
5.
乙方书面订货单得到甲方确认后，乙方在收到甲方确认函后三天内支付货款总额的30％给甲方作为预付款，其余70%须在甲方发货前三天支付给甲方。付款日期均为货款已到达甲方账户的日期。
6.货币结算单位为美元。
第七条 合作产品质量
（1） 按照中华人民共和国标准执行(中华人民共和国国家标准或部颁或企业具体标准)。
（2） 但乙方所要求生产的产品质量标准高于(1) 标准的, 乙方必须在甲方开始生产之前向甲方提出书面要求.
（3） 在本合同期内，每一批合作产品的数量和计量单位、计量方法、货差规定及计算方法另行约定。
第八条 交货与运输
1. 每份经甲方确认后的订货单，甲方应在收到乙方全部货款后3个工作日内发货。
2. 发生人力不可抗拒因素（不可预测、不可避免、不可克服等），使甲方不能按时供货或乙方不能按时交付货款的情况除外。
3.
乙方可自行来甲方指定地点提货，亦可委托甲方代办航空、快递等形式的托运。甲方承担铁路行包或汽运及保险的费用（如铁路，公路运输）。如乙方要求特殊运输方式（如航空和快递），需出具委托书，运输和保险费用由乙方承担。甲方发货后，将提货单及发货票随后寄给乙方。
4.
乙方提货时必须当场开箱验货。如发生货物缺失、破损等，乙方应在提货当天向甲方提出书面通知甲方。并由相关承运部门提供货品缺失、破损证明，由双方协商处理。
5. 交货时间：根据合作期内每一次合作的具体情况另行确定。
6. 交货地点：根据合作期内每一次合作的具体情况另行确定。
7. 运输方式：根据合作期内每一次合作的具体情况另行确定。
8. 保 险：__________(按情况约定由谁负责投保并具体规定投保金额和投保险种)。
第九条 保修
乙方在销售中因甲方产品存在质量问题，均可向甲方申请保修、调换。
第十条 产品退、换货政策
1 产品保修（换）期限
甲方对正式备案的售出产品（以收到经销商反馈的“甲方登记联”为准），自用户购买之日起，提供为期两年的免费产品保修服务以及终身有偿维修服务。 2 产品保修（换）原则
在甲方规定的产品保修期内，在用户严格按照产品使用说明书的规定对产品进行了正确安装，使用和维护的前提下，如果确实由于产品的自身质量问题造成产品的各类故障，甲方将免费为用户提供返修或调换货品服务。
3 产品返修原则
对于以下符合产品保修（换）原则规定的质量问题产品，甲方只能提供原货品返修服务（不可调换）：
1) 为用户特殊定做的大功率(非常规)型号产品。
2) 用户购机安装三个月后，发生质量问题，且可以进行修复的产品。
3) 购机安装三个月内发生质量问题但可以修复的产品，经与客户沟通并征得客户同意，允许进行产品返修的。
第十一条 价格调整及利益保障条款
为充分保障广大经销商的利益，甲方在进行产品价格体系调整时，将严格遵守以下承诺：
1、 甲方保证产品价格体系正式调整前七个工作日将价格调整信息通知代理商。
2、 对于甲方进行产品价格体系调整前（以甲方正式执行调整后的新价格体系日期为准）已经发生采购的行为，甲方不负责进行差价补偿。
第十二条 双方其他权利与义务
1、 甲方的权利
1.1 有建议和指导乙方实施甲方制订的市场营销方案的权利；
1.2 有核定乙方特约经销区域及特约经销产品市场最低售价的权利；
1.3 有审核、规范乙方进行产品广告宣传的权利；
2、 甲方的义务
2.1 在乙方完成首期采购任务后,向乙方出据代理商证书及证明，维护乙方作为代理商的正当合法权益。
2.2 向乙方提供产品销售时所需的营销、技术和广告宣传资料及相关的产品认证证书。
2.3
乙方在本合同第二条约定区域范围内进行其代理经销产品的市场开拓与销售工作时，为乙方提供必要的市场指导、技术支持、培训支持等相关配套服务。
2.4 向乙方按时、按质、按量提供包装完整的合格产品；
2.5 协助乙方做好货物托运及调换工作；
2.6 采取有效措施调节和规范市场秩序；
2.7 严守乙方的商业机密。
3、 乙方的权利
3.1 享有本合同第二条约定的特约经销产品在产品特约区域的经销权；
3.2 享有按《OA电能科技20xx年度市场营销方案》享受一切奖励条款规定的权利；
4、 乙方的义务
4.1 应向甲方提供营业执照等合法有效的经营证件，并严格遵守国家有关法律法规及行业规范，进行守法经营；
4.2
自觉维护甲方及其产品的形象和声誉，在甲方指导下处理好特约经销区域内产品终端用户的投诉与相关服务请求，并做好有关部门监督检查的配合工作；
4.3 严格遵守甲方《OA电能科技20xx年度市场营销方案》中关于市场营销秩序维护及经销商行为约束方面的相关规定；
4.4 不得擅自生产、伪造甲方之产品，并要协助甲方做好保护甲方专利、商标等知识产权的工作；严守甲方的商业秘密；
4.5 乙方必须安装专用的通讯设备，保持与甲方的持续沟通，及时反馈各种市场营销信息；
4.6 乙方印制各种针对甲方的宣传资料前必须呈甲方审核，并经甲方书面许可后方能发布；
4.7 遵守甲方颁布的年度营销方案、客户服务方案，并积极支持配合甲方组织的各项活动；
4.8 不得以甲方名义与第三人签订经济合同或从事其他民事行为，甲方
亦无须为乙方与任何第三人发生的经济或民事纠纷承担法律责任。
第十三条 合同修改、终止
1. 本合同的修改必须经双方协商一致，并形成书面材料（合同变更简约），经双方签字盖章后生效；
2.
发生下列任何一种情况时，宣称此种情况存在的一方（申诉方）应书面通知另一方。如果收到上述通知的一方未在收到通知后30天内（本合同特别约定除外）纠正、补救或消除这种情况，则申诉方有权书面通知另一方解除本合同并立即生效。在上述30天期限内，双方仍应继续履行其在合同项下的义务。
2.1 一方严重违反合同及合同相关附件之约定；
2.2 一方破产或进入清算程序（无论是强制性或自愿性）；
2.3 出现不可抗拒力的情况，以至任何一方无法履行其在合同项下的主要义务；
2.4 一方在公众场所、传媒等攻击另一方的形象和声誉，或自身公共形象严重败坏。
3. 经双方书面同意，可提前终止合同。
4. 乙方在合同规定时间内,未完成首期采购任务，本合同即无效 第十四条 保密条款
缔约双方在合同有效期间对其从另一方获得的、与另一方活动有关的所有被认为是机密的信息进行保密，不向任何人、商号和公司透露，（正确行使本合同规定的责任时除外）。
第十五条 违约责任
甲、乙双方均应按本合同的约定履行义务，任何一方违反本合同约定，则守约方有权要求违约方支付人民币
万元的违约金给守约方，并赔偿守约方因此造成的全部经济损失。 第十六条 不可抗力
任何一方由于不可抗力原因不能履行合同时，应在不可抗力事件结束后_______日内向对方通报，以减轻可能给对方造成的损失，在取得有关机构的不可抗力证明后，允许延期履行、部分履行或者不履行合同，并根据情况可部分或全部免予承担违约责任。
第十七条 争议解决
凡因本合同引起的或与本合同有关的任何争议，如双方不能通过友好协商解决，均应提交中国国际经济贸易仲裁委员会深圳分会，按照申请仲裁时该会实行的仲裁规则进行仲裁。仲裁裁决是终局的，对双方均有约束力。
第十八条 其它事项
1.
按本合同规定应付的违约金、赔偿金、保管保养费和各种经济损失，应当在明确责任后____日内，按银行规定的结算办法付清，否则按逾期付款处理。
2.
约定的违约金，视为违约的损失赔偿。双方没有约定违约金或预先赔偿额的计算方法的，损失赔偿额应当相当于违约所造成的损失，包括合同履行后可获得的利益，但不得超过违反合同一方订立合同时应当预见到的因违反合同可能造成的损失。
3.
本合同自甲方交付成约定金之日起生效，期限为_年。合同有效期内，除非经过对方同意，或者另有法定理由，任何一方不得变更或解除合同。
合同到期后，缔约双方在双方同意的情况下可以续订有效期可仍为五年或重新确定。
4. 合同如有未尽事宜，须经双方共同协商，作出补充规定，补充规定与本合同具有同等效力。
5.
双方来往函件，按照合同规定的地址或传真号码以________方式送达对方。如一方地址、电话、传真号码有变更，应在变更后的_______日内书面通知对方，否则，应承担相应责任。
6. 本合同采用中、英两种文本，具同等法律效力；正本一式____份，双方各执_____份。
Cooperation Contract
On the basis of the principal of equality and mutual benefit,
through friendly consultation, whereas Party A agrees to
entrust Party B to sell the products of Party A in the
appointed areas, now this presents witness that is hereby
agreed between the parties hereto as follows.
Article 1
Both parties hereto shall ensure their legal positions of
corporate organizations and the qualification to sell the
products as specified in this Contract. Both parties shall
exchange the duplicated documentations of relevant
certificates such as business license and tax registration
certificate.
Article 2 Distribution Area
1. The distribution area authorized by Party A to Party B is
Austria;
2. Party B agrees to be the agent in the area mentioned above
and undertake all the obligations under this Contract.
Article 3 Cooperation Mode
Party A shall provide energy resources electricity power
saving / conservation technology products and Party B shall be
responsible for the promotion and sales of the products:
a) The products supplied by Party A shall be suitable for the
sales in Austria and shall be confirmed by both parties hereto
in written form;
b) Party A shall be responsible for the training of the
personnel of Party B for the use of the products supplied by
Party A;
c) Party A shall export the products to WT or other ports
appointed by it within the scope as specified in this
contract;
d) Party A shall supply to the marketable resources
electricity power saving / conservation technology products with high quality as specified by Party B;
e) The products to be manufactured under this contract shall be specifically branded as being produced for the exclusive distribution by Party B in Austria;
f) Party A shall have the exclusive rights to produce and
supply the products under this contract to Party B and Party B shall have the exclusive right to receive the products made by Party A under this contract. Party A shall not transact any business with any other Austrian Company, firm or individual with respect to products covered by this Contract and shall give Party B the rights of the first refusal with respect to
other products contemplated for the Austrian market and Party
B shall not transact business with any other Chinese company, firm or individual with respect to the products covered by this contract and shall give Party A the right of the first
refusal with respect to the production of other products from China.
g) Party B shall use its name to do the following under this contract:
i) Register the products with the relevant authorities in
Austria;
ii) Market the products in Austria.
Article 4 Products Involved in Cooperation
Article 5 Term, Purchase Task of First Phase, Annual Sales Task and Rewarding
1. This contract shall be valid and in operation for a period
of five (5) years, commencing on XX/XX/XXXX and terminated on XX/XX/XXXX.
2. Purchase Task of First Phase: within ninety (90) days upon and from the date on which this contract is signed, Party B shall purchase from Party A the products of 100 thousand USD.
3. After the expiration of the validity of this contract,
Party B may submit application for renewal by a 30 (thirty) days Prior notice. Where Party B complete the annual sales task as specified in this contract on schedule, Party B shall have the preemptive right to renew this contract at the same condition for the distribution of the products in the area as specified in this contract.
4. Refer to appendix for the sales task and rewarding in
detail.
Article 6 Purchase of Products and Payment
1. Upon the date on which this contract is signed, Party B shall pay to Party A 20 thousand USD as contract guarantee fund; Party B shall complete the purchase task of first phase (100 thousand USD) within ninety (90) days upon and from the date on which both parties set the hands and seals on this contract. Within half year, Party B shall complete the
accumulative task of ___ ten thousand USD; within one year, Party B shall complete the accumulative annual task of ___ ten thousand USD.
2. Within ninety (90) days upon and from the date on which this contract becomes effective, Party B shall purchase from Party A the products of at least 100 thousand USD. At that time, the contract guarantee fund of ten thousand USD shall be converted into advance payment, and the lacking part according to article nine shall be subject to article nine.
3. The remaining contract guarantee fund of ten thousand USD shall be converted as the advance payment of the second transaction.
4. Party B shall send the written order to Party A, and the order shall be signed by the legal representative of Party B and stamped by common seal. Upon the receipt of the order, Party A shall confirm whether the order is valid. Where the order is valid, each order and letter of confirmation shall be an independent and valid sales contract. The payment mode and delivery clauses as specified in this contract may be deemed as the valid addition of the independent contract.
5. After the written order of Party B is confirmed by Party A, within three (3) days upon and from the receipt of the letter of confirmation from Party A, Party B shall pay to Party A 30% of the total payment for goods as advance payment; within three (3) days before the delivery of the goods by Party A, Party B shall pay the remaining 70% to Party A. The payment date shall be the date on which the payment arrives at the A/C of Party A.
6. All transactions shall be conducted by USD.
Article 7 Quality of Products
1. According to the standard of the People's Republic of China (the specific standard of enterprises or issued by the Department or the People's Republic of China)
2. Where Party B require that the quality of the products is higher than as specified in (1), Party B shall submit to Party
A the written application before the production.
3. Within the period of validity of this contract, the
quantity, measurement, freight shortage and computation of the products of each lot shall be specified otherwise.
Article 8 Delivery and Shipment
1. For each order confirmed by Party A, Party A shall deliver the goods within three (3) working days upon and from the receipt of all the payment from Party B.
2. Except Party A fails to deliver the goods on schedule or Party B fails to make the payment for the force majeure (unpredictable, unavoidable and insurmountable).
3. Party B may come to the site appointed by Party A for goods and also may entrust Party A to handle the air transportation and express delivery on behalf. Party A shall bear the expenses of freight charges and insurance expenses (for example, railway and road transportation). Where Party B requires special transportation mode (for example, air transportation and express delivery), Party B shall provide letter of authority and bear the freight charges and insurance expenses. After the delivery of goods by Party A, Party A shall send the bill of goods and invoice to Party B.
4. When taking delivery of the goods, Party B shall make
unpacking inspection on the site. Where any shortage, damages or loss is found, Party B shall notify Party A in written form in the same day. Relevant carrier shall issue the certificate of loss or damage, and the event shall be settled through friendly consultation by both parties hereto.
5. Date of Delivery: specified otherwise according to the specific condition of each cooperation during cooperation period
6. Site of Delivery: specified otherwise according to the specific condition of each cooperation during cooperation period
7. Transportation Mode: specified otherwise according to the specific condition of each cooperation during cooperation period
8. Insurance: ________ (Specified according to the specific condition)
Article 9 Warranty
Where any quality problem is found, Party B may apply for maintenance or replacement from Party A.
Article 10 Replacement and Rejection of Goods
1. Warranty (Replacement) Period
For the sold products formally filed by Party A (subject to the "Party Registration" sent by the distributor), from the
date on which the products is sold, Party A shall provide free maintenance service of two (2) years and whole-life maintenance with compensation.
2. Warranty (Replacement) Policy
Within the warranty period as specified by Party A, on the premise of proper installation, use and maintenance according to the specification of the instruction of products, where the malfunction of the products is caused by the quality
themselves, Party A shall provide free replacement or free maintenance service.
3. Reworking Policy of Products
For the following products with quality problem meeting the regulations of warranty (replacement) principal, Party A shall only provide reworking service (without replacement):
1) Large power (unconventional) products specially produced for users.
2) The products with quality problem that may be recovered three months later since installation.
3) The products with quality problem that may be recovered within three months since installation but with the approval of the users for reworking.
Article 11 Price Adjustment and Benefit Assurance
To fully ensure the benefit of the distributors, where Party A makes the price adjustment, Party A shall strictly abide by the following promise:
1. Within seven (7) working days before the formal adjustment of the price system, Party A shall notify the distribution of the relevant adjustment price information.
2. Party A shall not be responsible for the price difference compensation for the purchase activity occurred before the price adjustment.
Article 12 Other Rights and Obligations
1. Rights of Party A
1.1 Party A shall have the right to direct Party B to execute the marketing plan designed by Party A;
1.2 Party A shall have the right to examine the specific distribution area and the lowest market price of the distributed products.
1.3 Party A shall have the right to examine and standardize the advertisement activity of Party B;
2. Obligations of Party A
2.1 After Party B completes the purchase task of the first phase, Party A shall issue the agent license and certificate to maintain the legal right of Party B as distributor.
2.2 Party A shall provide to Party B the marketing, technology and advertising data and relevant production certificate required for the sales of the products.
2.3 When Party B conducts the marketing exploitation and sales of the products in the area as specified in the article two of this contract, Party A shall provide necessary relevant
supporting services such as market guidance, technical support and training support for Party B.
2.4 Party A shall supply the well-packed qualified products to
LIMITED.
LIMITED.
Party B on schedule by quality and quantity. 2.5 Party A shall render assistance to Party B to make goods consignment and replacement. 2.6 Party A shall take effective measure to adjust and standardize the market order. 2.7 Party A shall not disclose the commercial secrete to any other third party. 3. Rights of Party B 3.1 Party B shall have the right to enjoy the distribution right of the specified products in the area as specified in Article two of this contract. 3.2 Party B shall have the right to enjoy all the rights as specified in the rewarding clause according to the 2004 Marketing Plan of GUANGZHOU OA TECHNOLOGY COMPANY 4. Obligations of Party B 4.1 Party B shall provide the legal and valid business license to Party A and strictly abide by the industry standard and relevant laws and regulations of the country, and operate under the laws. 4.2 Party B shall maintain the image and reputation of Party A and its products. With the guidance of Party A, Party B shall make good settlement of the complaint and relevant service application of the final users in the distribution area, and render good coordination to relevant department for supervision and inspection. 4.3 Party B shall strictly abide by the relevant regulations with respect to the market order maintenance and binding on the activity of the distributors as specified in the 2004 Marketing Plan of GUANGZHOU OA TECHNOLOGY COMPANY 4.4 Party B shall not produce, counterfeit the products of Party A; Party B shall render assistance to protect the intellectual property such as patent and trademark of Party A. Party B shall not disclose the commercial secrete to any other
third party.
4.5 Party B shall install special communication equipment to maintain a good contact with Party A and feed back various marketing information on time.
4.6 Party B shall submit all the advertising data involving Party A to Party A for examination and approval; and the advertising data shall only be issued with the approval of Party A.
4.7 Party B shall abide by the annual marketing plan, client service plan and render active assistance to Party A to organize various activities.
4.8 Party B shall not transact business or other civil deeds with any other third person or party in the name of Party A. Party A shall not bear any legal responsibility for the
economic or civil dispute between Party B and any other third person or party.
Article 13 Modification and Termination of Contract
1. The modification of this contract shall be agreed by both parties to this contract. The modification shall be formed
into written form (Contract Modification Agreement) and signed and approved by both parties.
2. Where the following events occur, the parties concerned shall notify the other party of the relevant matter. Where, within thirty (30) days (except the contract specified in particular) after the receipt of the notice, the other party fails to measures to correct, remedy or eliminate these
events, the parties concerned may terminate this contract with written notice. Within the thirty (30) days mentioned above, both parties shall continuously execute the obligations under this contract.
2.1 Either Party to this contract violates the regulations as specified in the contract and relevant appendixes.
2.2 Either Party hereto is in bankruptcy or in the liquidation procedure (mandatory or voluntariness).
2.3 Either Party hereto can not implement the main obligations under this contract for force majeure;
2.4 Either Party attacks the image or reputation of the other party in public and through media or its own public image is damaged severely.
3. This contract may be terminated with the written consents of both parties.
4. Party B fails to complete Purchase Task of First Phase, the contract shall be deemed as invalid.
Article 14 Confidentiality
The parties hereto undertake one to the other to keep
confidential at all times during the continuance of this
agreement all information acquired by them in connection with
the activities of the other party and which may reasonably be
regarded as private, secret, confidential in nature and
(except in proper performance to their obligation herein
under) not to divulge the same to any person, firm or company
Article 15 Liabilities for Breach
Both Parties shall implement the obligations as specified in this contract. Where either Party violates the regulations under this contract, it shall pay RMB ______ to the other party and shall bear all the economic losses caused thereof.
Article 16 Force Majeure
Where either Party fails to implement this contract for the reason of force majeure, it shall notify the other party immediately within ___ days after the end of the force majeure to reduce the losses sustained by the other party, after the obtaining the certificate of the unexpected accident issued by the competent authorities, bear part or none of the liabilities for breach according to the conditions. According to the certificate, both parties determine to implement this contract in delay, in part or terminate this contract.
Article 17 Dispute Resolution
All disputes, controversies, claims or differences arising between the parties hereto in connection with or relating to this Agreement or its validity, existence, termination or breach shall be settled through friendly consultation between both parties hereto. Where the disputes cannot be settled through friendly negotiations, it shall be referred to and
finally settled by final and binding arbitration by Shenzhen
Branch of China International Economic and Trade Arbitration Commission.
Article 18 Miscellaneous
1. The penalty, compensations, storage expenses and various economic losses as specified in this contract shall be paid within ___ days after the confirmation of the responsibilities by the settlement method specified by the bank, otherwise it shall be deemed as arrear payment.
2. The penalty specified in this contract is deemed as the compensations for losses. Where both parties do not specify the computation method for the penalty or advance compensation amount, the compensation amount for losses shall be equal to the losses caused by the breach of the contract, including the benefit after the implementation of this contract, but not exceeding the predicted losses caused by the breach of this contract when the party in breach signs this contract.
3. This contract shall become effective upon the date on which Party A pay the contract guarantee fund, the term of validity is __ one year. During the term of validity of this contract, unless the other party consents or has other legal reason, either party shall not modify or terminate this contract. The parties hereto shall have the option to renew this agreement at the expiration of the initial five (5) years period on the same terms or on fresh mutually agreed terms as the parties hereto may decide.
4. Other affairs not included hereof shall be made into additional regulations through friendly consultation. The additional regulations shall have the same effects as this contract.
5. The letters between both parties shall be sent to the address or fax as specified in this contract in ___ mode. Where the address, telephone and fax of either party are changed, the party shall
notify the other party within ___days after the change; otherwise it shall bear the corresponding responsibilities.
6. This contract is signed in Chinese and English, and both versions shall have the same legal effect. This contract shall be signed in ___ counterparts, and either party keeps ___ copies.
例2
关于建设旅馆饭店的协议
中国国际旅行社安徽分社(以下称为甲方)和加拿大西洋旅行公司(以下称为乙方)经过充分协商就建设旅游饭店一事达成协议:
1. 双方同意的造价为4 000 000美元整.其中20%应在本协议达成的1个月之内有乙方
付给甲方,其余金额在工程完成后的6个月内付清.
2. 所需材料应由甲方准时提供.所有材料必须符合双方同意的标准.
3. 工程必须于本协议达成后的一年内完成.接受时间为20xx年12月31日.
4. 本协议于20xx年12月25日在安徽省合肥市签署,中、英文各一份.
许伍兵…….. McMalin Ford
(签名) (签名)
Agreement on Building a Tourist Hotel
An agreement is hereby concluded between the Anhui Branch of China International Travel service(hereinafter to be called the first party) and the Atlantic Ocean Tourist Company,Canada(hereinafter to be called the second party )for the building of a tourist hotel. After full discussion ,the two parties agree to the following terms:
1.The cost agreed by both parties is US$4,000,000, twenty percent of which is to be paid by the second party to the first party within a month after the conclusion of the present agreement, all of the rest to follow up six months after the completion of the building.
2.The materials needed are to be supplied on time by the first party. They must meet the agreed standards.
3.The building must be completed one year after the conclusion of the present agreement The take-over will be on December 31,2001.
Signed on December25,2000 in Hefei, Anhui Province,the present agreement is in duplicate in Chinese and English.
(signature) (signature)
购货合同
于19 年 月 日， 先生 有限公司（以下简称售方）， 先生 公司（以下简称购方），鉴于售方同意出售，购方同意购买 （以下简称合同货物），其合同货物的质量、规格、数量经双方确认，并签署本合同，其条款如下：
1.合同货物：
2.数量：
3.原产地：
4.价格：离岸价
5.装船：第一次装船应于接到信用证30天至40天内予以办理。从第一次装船，递增至终了，应在12个月内完成。
6.保险：由购方办理
7.包装：用新牛皮袋装，每袋为包装。
8.付款：签定合同后5天（公历日）内购方应通过开征行开出后以售方为受益人，保兑的，金额100%的，不可撤销的，可分割的，可转让的，允许分批装船的信用证。信用凭证即期汇票在提交下列单证时付款：
（1）全套售方商业#5@p；
（2）全套清洁空白背书；
（3）质量和重量检验证书。
9.不可抗力：签约双方的任何一方由于台风、地震和双方同意的不可抗力事故而影响合同执行时，则延迟履行合同的期限应是相当于出事故所影响的时间。
10.仲裁：凡有关本合同或因执行本合同所发生的一切争执，双方应通过友好协商方式解决。如协商不能解决时，则在被告国家根据被告国家仲裁机构的仲裁程序规则进行仲裁。仲裁决定是终局的，对双方具有同等的约束力。仲裁费用，除仲裁机构另有决定外，均由败诉方负担。
本合同一式两份，经双方认真审阅并同意遵守其规定的全部条款，在见证人出席下经双方签字。
售 方：
购 方：
见证人：
PURCHASE CONTRACT
This contract was made on the Ltd.（hereinafter referred to as the Seller）Company（herinafter referred to as the Buyer）whereas the Seller has agreed to sell and the Buyer has agreed to herinafter referred to as Contract Products）.The quality,specifications,quantity of the contracted products have been confirmed by both parties and this contract is signed with the following terms and conditions.
1. 2.
3.
4. F. R. O.
5.
First shpment to commence within 30-40days from date of receipt of Letter of Credit,and all shipments are to be completed within twelve (12)months from date of first shipment.
6. Insurance:
To be effected by the Buyer.
7. Packing:
In new kraft paper bags of kg/case,free of charge.
8. Payment:
The Buyer shall open a 100%confirmed,irrevocable,divisible and negotiable and partial shipment
permitted letter of credit in favor of the Seller within 5 calendar days from the date of the agreement through the issuing bank. The L/C shall be drawn against draft at sight upon first presentation of the following documents:
(1) Full set of Seller’s Commercial Invoice;
(2) Full set of clean,blank endorsed Bill of Loading;
(3) Inspection Certificates of quality and weight.
9. Force Majeure:
If the implementation of contract of either side is influenced by typhoons,earthquake or other events considered by both Sides as Force Majeure,the postponement of implementation should be equal to the effective period of the said causes.
10. Arbitration:
All disputes in connection with this contract or the execution thereof shall be settled by friendly negotiationbetween the two Parties.If no settlement can be reached, the case in dispute shall then be submitted for arbitration in the country of the defendant in accordance with the Arbitration Regulations of the Arbitration Organization of the defendant’s country. The decision made by the Arbitration shall be final and binding upon both parties.The arbitration expenses shall be borne by the losing Party unless otherwise awarded by the Arbitration Organization.
This contract is made in duplicate ,both parties have read carefully and agreed to abide by all the terms and conditions stipulated. The contract is signed by both Parties in the presence of witness.
六、广告文体
一．广告文体的特点
1.词汇特点: A.用词较为简单，有大众化，口语化的特点。
纽约理工学院造就你们的未来
未来就在眼前.我们即将不如一个令人神往的崭新世纪.让纽约理工学院满足你们对大学教育ide一切需求!大学教育最终会使你们在自己选择的事业上出人头地.该院的学费一般人都可以支付,此外还有慷慨的经济资助或奖学金,再加上各种体育培训方案和50多个专业,定会使你们走上成功之路.
New York Institute of Technology
Invites You to Your Future
And that future is now. We’re in the countdown to a new and exciting century. Let NYIT respond to all your needs for a college education that culminates in the career of your choice. With affordable tuition plus generous financial aid/scholarship packages,sports programs,and over 50 majors.NYIT can put you on the road to success.
B.新造词、怪词夺，已引起新奇感。
C.使用缩略词和复合词以节省广告篇幅.
合租启事
欲寻以为不抽烟的研究生或教授共租一套两卧室住房,月租275美元.位置在圣.保罗校园附近.交通方便,可乘(明尼苏达大学)小车.有意者,请与约翰联系.
联系电话:4-6239或636-4549(晚间)
Roommates Wanted
Grad/Prof share very nice 2bdrm house nr St Paul cmps.U bus.Nsmkr $275.
Call John 4-6239 or 636-4549ev.
注:
Grad(Gradyate)Prof(professor)2bdrmr(two-bedroom)nr(near)cmpus(campus)U(University of Minnesota) Nsmkr(nonsmoker)ev(evening)
招聘广告
友谊大饭店招聘接待人员
女,22岁以下;
最好高中毕业;
略懂英语;
不要求有工作经历。
应聘人员请送中文简历并附近照，寄至本市第375信箱。8月15日截止。
Want-ad
Friendship Hotel needs receptiomists
——Female，age under 22.
——High school graduate preferred.
——Ability to know a little English.
——Experience not required.
Application in Chinese resume with recent photo to local P.O. Box375,by August 15.
英译商务合同中应注意的几个问题
--------------------------------------------------------------------------------
英译商务合同中应注意的几个问题
英译商务合同貌似简单，实则不然。商务合同是一种特殊的应用文体，重在记实，用词
行文的一大特点就是准确与严谨。
本文拟运用翻译教学中所积累的英译商务合同的实例，从三个方面论述如何从大处着眼、小处着手、力求准确严谨英译商务合同。
一、酌情使用公文语惯用副词
商务合同属于法律性公文，所以英译时，有些词语要用公文语词语、特别是酌情使用英语惯用的一套公文语副词，就会起到使译文结构严谨、逻辑严密、言简意赅的作用。但是从一些合同的英文译本中发现，这种公文语副同常被普通词语所代替，从而影响到译文的质量。
实际上，这种公文语惯用副同为数并不多，而已构词简单易记。常用的这类副词是由here、there、where等副词分别加上after、by、in、of、on、to、under、upon、with等副词，构成一体化形式的公文语副词。例如：
从此以后、今后：hereafter；
此后、以后：thereafter；
在其上：thereon/thereupon；
在其下：thereunder；
对于这个：hereto；
对于那个：whereto；
在上文：hereinabove/hereinbefore；
在下文：hereinafter/hereinbelow；
在上文中、在上一部分中：thereinbefore；
在下文中、在下一部分中：thereinafter．
现用两个实例，说明在英译合同中如何酌情使用上述副词。
例1：本合同自买方和建造方签署之日生效。
ThisContractshallcomeintoforcefromthedateofexecutionhereofbytheBuyerandtheBuilder. 例2：下述签署人同意在中国制造新产品，其品牌以此为合适。
TheundersignedherebyagreesthatthenewproductswheretothistradenameismoreappropriatearemadeinChina.
二、谨慎选用极易混淆的词语
英译商务合同时，常常由于选同不当而寻致词不达意或者意思模棱两可，有时甚至表达的是完全不同的含义。因此了解与掌握极易混淆的词语的区别是极为重要的，是提高英译质量的关键因素之一，现把常用且易混淆的七对词语，用典型实例论述如下。
2.1.shippingadvice与shippinginstructions
shippingadvice是"装运通知"，是由出口商卖主发给进口商买主的。然而shippinginstructions则是"装运须知"，是进口商买主发给出口商卖主的。另外要注意区分vendor卖主与vendee买主，consignor发货人与consignee收货人。上述这三对词语在英译时、极易发生笔误。
2.2.abideby与complywith
abideby与complywith都有"遵守"的意思．但是当主语是"人"时，英译"遵守"须用abideby。当主语是非人称时，则用complywith英译"遵守"。
例3：双方都应遵守/双方的一切活动都应遵守合同规定。
BothpartiesShallabideby/Alltheactivitiesofbothpartiesshallcomplywiththecontractualstipulations.
2.3.changeAtoB与changeAintoB
英译"把A改为B"用"changeAtoB"，英译"把A折合成/兑换成B"用"changeAintoB"，两
者不可混淆。
例4：交货期改为8月并将美元折合成人民币。
BothpartiesagreethatchangethetimeofshipmenttoAugustandchangeUSdollarintoRenminbi.
2.4.ex与per
源自拉丁语的介词ex与per有各自不同的含义。英译由某轮船"运来"的货物时用ex，由某轮船"运走"的货物用Per，而由某轮船"承运"用by。
例5：由"维多利亚"轮运走/运来/承运的最后一批货将于10月1日抵达伦敦。 Thelastbatchper/ex/byS.S."Victoria"willarriveatLondononOctoberS.S.=Steamship
2.5.in与after
当英译"多少天之后"的时间时，往往是指"多少天之后"的确切的一天，所以必须用介词in，而不能用after，因为介词after指的是"多少天之后"的不确切的任何一天。 例6：该货于11月10日由"东风"轮运出，41天后抵达鹿特丹港。
ThegoodshallbeshippedperM.V."DongFeng"onNovember10andareduetoarriveatRottedamlin140days.M.V.=motorvessel
2.6.on/upon与after
当英译"&hellip &hellip 到后，就&hellip &hellip "时，用介词on/upon，而不用after，因为after表示"之后"的时间不明确。
例7：#5@p货值须货到付给。
Theinvoicevalueistobepaidon/uponarrivalofthegoods.
2.7.by与before
当英译终止时间时，比如"在某月某日之前"，如果包括所写日期时，就用介词by；如果不包括所写日期，即指到所写日期的前一天为止，就要用介词before。 例8：卖方须在6月15日前将货交给买方。
ThevendorshalldeliverthegoodstothevendeebyJune15.or:beforeJune16，说明含6月15日在内。如果不含6月15日,就译为byJune14或者beforeJune15。
信用证付款
InternationalSportsEquipmentLtd.
375JiefangStreet,Tianjin30000,China
Tel:020200000
Fax:2000001
September12,200#
NorsemanVehicleBuildingLtd.
12NobelStreet
Stockholm,Sweden
DearSirs:
Wespoketoyourrepresentative,Mr.Bergman,attheinternationalAutomobileExpoinTokyolastweek,andheshowedusanumberofsnowmobileswhichyouproduce,andinformedusofyourtermsandconditions.
Wewereimpressedwiththevehicles,andhavedecidedtoplaceatrialorderfortenofthem,yourCat.NoSM18.Theenclosedorder,No.98918,isforpromptdeliveryasthewinterseasonisonlyafewweeksaway.
AsMr.Bergmanassuredusthatyoucouldmeetanyorderfromstock,wehaveinstructedourbank,Ban
kofChina,TianjinBranch,toopenaconfirmedirrevocableletterofcreditforUSD108,000inyourfavor,validuntilDecember1,200#.
Ourbankinformsusthatcreditwillbeconfirmedbytheiragents,ScandinavianBank,StrindbergStreet,Stockholm,onceyouhavecontactedthem,andtheywillalsosupplyuswithacertificateofqualityonceyouhaveinformedthemthattheorderhasbeenmadeupandtheyhavecheckedit.
Youmaydrawontheagentsforthefullamountoftheinvoiceat60days,andyourdraftshouldbepresentedwiththefollowingdocuments:
Sixcopiesofthebilloflading
Fivecopiesofthecommercialinvoice,c,i,f.Tianjin
InsuranceCertificateforUSD118,800A.R.
Certificateoforigin
Certificateofquality
Thecreditwillcovertheinvoices,discounting,andanyotherbankcharges.Pleasefaxusconfirmingthattheorderhasbeenacceptedandthevehiclescanbedeliveredwithinthenextsixweeks. Yoursfaithfully
QIANJinMr.
PurchaseDepartment
Encl.
信用风险专业术语
SWOT分析SWOTanalysis——分析经营风险的方法。即对企业的优势strengths、弱点weaknesses、机会opportunities、威胁threats列表分析。 Z值ZScore——指对企业财务状况、破产可能性的量化评估。Z值主要利用核心的财务指标进行评估，它是由企业破产预测模型得出。
Z值模型Zscoremodels——用少量关键指标衡量企业破产风险的模型。每一个z值模型都有自己的关键指标。不同的z值模型适用于不同的行业和不同的国家。
巴塞尔协议BasleAgreement——由各国中央银行、国际清算银行成员签订的国际协议，主要是关于银行最小资本充足的要求。它也被称为BIS规则BISrules。
保兑信用证ConfirmedLetterofCredit——开出信用证的银行和第二家承兑的银行都承诺有条件地担保支付的信用证。
保留所有权的条款RetentionofTitleClause——销售合同中注明，供应商在法律上拥有货物的所有权，直到顾客支付了货款的条款。
保证契约Covenant——借款人承诺遵循借款条约的书面文件，一旦借款人违背了契约书的规定，银行有权惩罚借款人。
本票PromissoryNote——承诺在指定的日期支付约定金额的票据。
边际贷款MarginalLending——新增贷款。可以指对现有客户增加的贷款，也可指对新客户的贷款。
边际客户MarginalCustomer——指额外的客户。寻求成长机会的企业会尽力将产品销售给新客户，而且通常是不同种类的客户。这些新增客户的信用风
险可能比企业现有的客户要高。
财产转换贷款AssetConversionLoan——用于短期融资的短期贷款，例如，季节性的筹集营运资金。
财务报告／财务报表Financialreports／statements——财务报告或财务报表是分析企业信用风险时的重要信息来源。财务报告和财务报表提供了和收入、成本、利润、现金流量、资产和负债相关的信息。财务信息的最重要来源是企业的年报。
财务比率Financialratios——财务比率一般用于分析企业的信誉。每一个比率都有特定的分析目的和分析对象。财务比率是企业一个会计科目与另一个会计科目数值的比值。在财务分析中，财务比率能体现数量本身无法体现的含义。
财务弹性FinancialFlexibility——当主要现金流来源通常是交易收入不足时，企业从不同渠道筹措资金的能力，如变卖固定资产、举借新债等。
财务风险Financialrisk——企业无法按时足额偿还到期债务的风险。财务风险的主要衡量指标是财务杠杆率，即企业计息负债和股东权益的比值。企业的财务风险越大，财务杠杆率就越高。利润因受意外的财务状况或环境变化影响而变化的风险。这一术语在用于描述企业的债务和财务杠杆时，指企业的利润不足以满足利息支付和其他债务支付要求的风险。
产品差别化Productdifferentiation——指企业提高产品质量并以更高价格将产品出售的战略，它是使企业获得竞争优势的一种方式。
敞口Exposure——企业所面临的财务风险，它根据发生的原因或来源来分类，如信用风险敞口。
代理商Factor——也称为应收账款代理商。它是代表客户管理、融通商业债务的公司。代理服务一般包括销售管理、信用保护、为客户承付货单、提供融资担保等。
抵押Charge——担保的一种形式。即借款人向借款银行承诺，一旦自身出现偿债困难时，银行对抵押财产的追索先于其他债权人。抵押一般有两种形式：对特定财产的固定抵押和对其他一系列财产如股票、债券等的浮动抵押。 典押Pledge——将货物、可流通票据、货物所有权证明等作为银行提前付款的保证。
电子数据交换系统ElectronicDataInterchange，EDI——通过电子方式传送数据的方法。例如，EDI可以用来传送货款#5@p。
订货环节OrderCycle——从接受定单，到发出货物或提供服务、开出货物#5@p。
二级资本Tier2Capital——银行所拥有的非核心资本。
#5@p贴现1nvoiceDiscounting——折价购买选定的#5@p，例如，贸易债券。#5@p贴现商通过购买债券向客户提供融资，其折扣取决于提前预付货款的利率。
风险资产RiskAssets——根据带来损失的可能性，被赋予不同风险权重0—100％的银行资产。
福费廷Forfaiting——票据收购银行为资本货物出口提供融资的一种方法，生产资本货物的买方借此可以获得中长期信用。
负债比率Debtratio——企业总负债与总资产的比率。
跟单信用证统一惯例UCP——国际上通用的使用信用证进行支付的一套程
序。
股利保障倍数DividendCover——税后收益与股利的比率。例如，当税后收益是股东股利的2倍时，即股利保障倍数为2.
管理报告Managementaccounts——用于企业内部管理的预算表或预测报告。信用分析人员并不总是能获得这些报表的。预测报告很有可能过于乐观、难以信任。
国际会计准则委员会TheInternationalAccountingStandardsBoard，IASB——国际会计准则委员会是负责颁布会计准则的国际性组织。
国家风险CountryRisk——在特定国家经营的组织，其财务状况和偿债能力由于受到所在国变化和发展的影响而存在的风险。
过度交易Overtrading——如果企业迅速扩张，而提供资金的长期资本不足，那么这时企业就是交易过度。过分依赖短期信用来支持企业运作。在高速成长的企业中，过度交易比较明显，如延迟付款、充分使用银行提供的透支信用额度。
合并报表Consolidatedaccounts——综合企业集团所有公司的财务报表即为合并报表，由上市的母公司控股公司负责公布。但是该企业集团并不是一个法人实体。只有在授信给母公司，或者母公司为子公司所借款项提供了担保时，对合并报表的分析才有意义。
坏账BadDebt——无法收回的过期账款。
会计准则Accountingstandards——会计准则对企业会计方法的规定比公司法中的要求更加细化，但仍然为企业财务报表的编制留下了操作的空间负责颁布会计准则的国际性组织是国际会计准则委员会IASB。世界上主要国家都采用国际会计准则委员会颁布的会计准则，因此世界各国使用的会计准则有一定的统一性。
货币集团CurrencyBloc——国内货币的汇率与某一种主要货币密切相关的国家统称为货币集团。例如美元集团和德国马克集团。
价值链valueChain——也称供应链，指一个行业内从原材料的生产到成品最终销售给消费者的各个环节。
交易对手违约风险CounterpartyRisk——由于交易另一方不遵守合同条款所带来的风险。
经营性现金流量Operationalcashflow——企业在一定时期里从经营活动中获得的实际净现金收入或净现金支出。
净现金流量Netcashflow——企业一段时期里现金余额的变化量。
净资本收益率Retumonequity——衡量经营风险利润率与资产周转率与财务风险的指标。
竞争优势Competitiveadvantage——所谓竞争优势就是指企业在其所提供的商品或服务方面，相对于竞争对手所具有的优势。竞争优势对于企业的长期发展和生存来说至关重要。
利润表1ncomestatement——英国称为profitorlossaccount应该披露所有的经常项目、例外项目的损益。这些项目可能会显著提高或降低企业的利润。 利润率Profitmargin——企业利润和销售收入的比值，通常采用百分数的形式。利润率有毛利率和净利润率两种形式。如果利润率降低，那么利润也会减少。
利息保障倍数Interestcover——利息保障倍数是息税前利润与利息费用的比
值。利息保障倍数的降低意味着企业财务状况恶化。
流动比率Currentratio——企业流动资产与流动负债价值的比率。在大多数企业但不是全部企业，流动资产低于流动负债就意味着缺乏流动性。
流动性Liquidity——流动性是指资产转换成现金的能力。企业的流动性可以用企业速动资产和流动负债的比值来衡量。
流动性危机LiquidityRun——现金支出激增，企业创造新现金流流动性出现困难。
留置Lien——担保的一种形式。它使银行保留对借款人财产的请求权，直到借款人偿还完债务。
毛利Grossprofit——销售收入减去销售成本就得到毛利。
贸易参考TradeReference——由其他供应商提供的、关于潜在新客户信用状况的参考信息。参考意见应表明该供应商与客户之间贸易关系的时间长短、该客户按时偿还欠款的可靠性。
破产Insolvency——无法偿还贷款。各国的破产程序各不相同。
破产管理Receivership——这是一个英国用语，指企业的债权人指定破产管理人的过程。破产管理人负责管理和配置这些债权人求偿的资产。破产管理人将资产管理的收益付给债权人。破产管理经常导致企业清算。
清算Liquidation——终止企业及其各项事务的过程。这项工作由指定的清算人来执行。
融资性现金流量Financialcashflows——融资性现金流量是由长期资本的变动而造成的现金支付或收入，如发行新股、获得贷款。
商业／经营风险Businessrisk——指企业的销售收入或利润率因为企业商业环境的变化新的竞争、技术进步等而下降的可能性。商业风险是长期风险。 商业信用TradeCredit——供应商向顾客提供的信用。
商誉Goodwill——被购并企业的购买成本和被购并资产的市场价值之间的差值就是购并商誉。最普遍的商誉记账方式是用准备金核销商誉，这样商誉成本就不用从将来的利润中摊销了。
审计报告Auditorsreport——审计报告表明审计人员认为该会计报表真实客观地反映了企业的经营状况，并符合相关法律的要求。
收回应收账款的平均天数Days'SalesOutstanding，DSO——收回账款所花的平均天数。
收款环节CollectionCycle——从开出货款#5@p直至收到账款。
受信比率Credit-takenRatio——将客户目前所欠的总债务额除以该客户年购买额得出的比率。该比率越高表明信用风险越高。
速动比率或酸性测试比率Quickratiooracidtestratio——速动比率酸性测试比率是速动资产流动资产减去存货与流动负债的比值。如果流动负债高于速动资产，就说明企业的流动性不充足。
速动资产Liquidassets——现金或能迅速转换为现金的资产。
无信贷间隔天数NoCreditInterval—NCI——测量流动性的另一个指标。无信贷间隔天数NCI就是假定企业不再继续销售产品，在用完现金之前，能够以自有的可变现资源为经营活动提供资金的时间长度。
现金流量预测CashFlowProjection——对企业未来现金流量或者未来现金状况的估计，常常需根据历史收入和成本对未来的现金状况做出假设。
信用的利用率CreditUtilization——客户利用现有的融资额度的程度。它以当
前未付的债款额占信用限额的百分比表示。
信用分析Creditanalysis——分析、衡量信用风险的系统化程序。
信用分析人员Creditanalyst——分析企业信誉的人。信用分析人员必须收集企业所在行业的相关信息。此外，还必须对企业高级管理人员做出客观判断。分析师需要研究企业管理层的专业化程度、所具有的经验和稳定性。如果企业的董事长总裁和CEO是同一个人，那么企业的信用风险将取决于个人的性格和管理风格。
信用风险CreditRisk——债务人延期支付或拒绝支付债务的风险。
信用观察CreditWatch——由信用机构对一组织的债务信用进行的跟踪监控，以便随时更新原有的评级。它也被称为评级观察ratingwatch。
信用评分CreditScoring——根据业务的一些主要特征进行评估，并求出总的信用分数，据此来评定客户信誉，进行信用分类。通过研究企业的财务比率来衡量企业的信誉。
信用评级CreditRating——一种对某发行债券或其他债务证券的利息按时全额支付的可能性、以及债务本金到期全部偿还可能性的量化判断或正式意见。信用评级由专门机构负责。长期债务的最高信用评级为AAA3A。 信用循环CreditCycle——从客户发出订单开始到偿付债款。
信用证Letter0fCredit——一种国际通用的出口销售支付方式。指任意一家银行或两家银行代表购买方向供货方做出的有条件的支付担保。
信誉Creditworthiness——企业长期借贷的信誉取决于企业借款投资项目的盈利能力和预期的盈利速度。
行业风险1ndustryRisk——一个行业中所有企业可能因行业不景气而盈利下降的风险。
寻机性会计Creativeaccounting——寻机性会计源于企业在相关法规的许可下可选择使用的会计政策的多样性。此外，判断的需要也给企业留下了调整数据的空间。
寻机性会计CreativeAccounting——利用有利的会计准则，编制损益表和资产负债表。寻机性会计方法可以用来提高报告利润和资产价值，掩盖企业的真实财务状况。
银行信用BankCredit——银行向顾客提供的信贷。
盈利能力分析Profitabilityanalysis——反映企业盈利能力的指标主要有三个，它们是：资本收益率、利润率、资产周转率。
营运资本WorkingCapital——通常指存货、债权和债务。一般指存货加上债权减去债务就等于营运资本。
优先支出PriorityExpenditures——指为避免迫在眉睫的流动风险而必须支出的费用。除了正常交易所需支出如支付工资外，它还包括利息和税款的支付。 逾期应收款列表AgedDebtors'List——对逾期账款进行分析和量化的报告。 折旧Depreciation——折旧是对固定资产由于长期使用、技术或市场进步等原因造成的损耗、价值损失的衡量。固定资产折旧要从利润中扣除。固定资产折旧的数额根据企业管理层的判断，由固定资产的预计使用年限、预计净残值、折旧方式共同决定。
状况报告StatusReport——关于企业财务状况和偿款记录的详细报告。状况报告可以由信用咨询机构或银行提供。
准备金会计处理ReserveAccounting——将收益、损失或支出记作准备金账户
中数额的增减，而非年度损益表中的盈利、损失或支出项目所做的会计处理。 资本充足CapitalAdequacy——指有足够的长期资本来保证财务安全。对银行来说，资本充足指有足够的资本金来防止银行因交易损失如银行坏账而给储户带来存款损失的风险。
资本收益率Retumoncapitalemployed，returnonassets——利润率与资产周转率的乘积。资本收益率越高越好。
资产周转率Assetturnover——资产周转率关注的是企业的销售量，它可以衡量出每l美元资产所获得的销售收人，反映了企业的盈利能力。
自决性现金流量Discretionarycashflows——自决性现金流量是企业不必一定支付或收到的现金流量，它和经营活动没有直接关系。自决性现金流量包括固定资产的购买和出售以及股利支付的现金流量。
最低举债比率MinimumLeverageRatio——是一种对资本充足的要求——要求银行的资本金不少于其资产的一定比例。
优先性现金流量Prioritycashflows——优先性现金流量是企业的非交易性现金支出，用于避免企业出现财务危机，主要包括利息和税收的支付。
A值模型A-scoremodel——用少量关键指标衡量企业破产风险的模型。该模型既考虑到了财务指标，也考虑到了非财务指标。分析人员根据企业表现，为每一个指标打分，最后加总所有分数，就得到该企业的A值。如果A值高于某一标准，说明企业的破产风险很高。另一种衡量企业破产风险的模型是z值模型。
互换协议Swap——双方之间签订的交换未来一系列支付行为的合约。在利率的互换协议中，一方用固定的利率交换另一方的浮动利率。
经营现金流量OperationalCashFlow——业务经营中产生的现金流，一般是净值。即用顾客付款减去营运需要的现金得到的现金额。
内部融资率1nternalfinancingratio——内部融资率衡量企业资本费用中有多少来自于经营性现金流量。
违约事件Event0fDefault——借款人不履行契约。
现金流量分析Cashflowanalysis——衡量企业以现金偿还贷款和其他债务能力的分析方法。对现金流量比率的分析方法有：比较比率自身的变化趋势；和其他企业的比率作比较。有时候也可以和销售比率的最大值或最小值进行比较。
信用机构CreditBureau——为客户提供企业信用信息的机构。
一级资本Tier1Capital——银行的核心资本，包括股本金和准备金，但不包括评估增值储备revaluationreserves。
营运资本Workingcapital——企业在流动资产上的投资。对营运资本的恰当定义是存货加上债权减去流动负债。企业所需营运资本的数量经常波动，有时会巨幅波动。对营运资本的需要与企业的商业循环周期、现金循环周期相关。
逾期应收款报告AgedDebtors'Report——列明逾期应收款和过期时间长度的报告。
外贸英语一点点
1.支付条件Terms of payment
1Ourusualwayofpaymentisbyconfirmedandirrevocableletterofcreditavailablebydraftatsightforthefullamountofthecontractedgoodstobeestablishedinourfavourthroughabankacceptabletothesellers.
我们的一般付款方式是保兑的、不可撤销的、以我公司为受益人的、足额信用证，见票即付。信用证应通过为卖方认可的银行开出。
2Forpayment,werequire100%value,confirmedandirrevocableletterofcreditwithpartialshipmentandtransshipmentallowedclause,availablebydraftatsight,payableagainstsurrenderingthefullsetofshippingdocumentstothenegotiatingbankhere.
我们要求用100%金额的、保兑的、不可撤销的信用证，并规定允许转船和分批装运，凭汇票向议付行交单即期付款。
3Theletterofcreditshouldbeestablishedwithitsclausesinconfirmationwiththetermsandconditionsofthecontract.
信用证所开条款，必须与合约条款相符。
4WeusuallyacceptpaymentbyL/CatsightdraftorbyT/Tinadvance,butneverbyC.O.D. 通常我们接受即期信用证付款或电汇。我们从不接受货到付款的办法。
外贸英语词汇误译例析
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外贸英语词汇误译例析
笔者在商务英语教学中发现，外贸英语中有一些使用十分频繁的词汇很容易被误译，原因是商务英语中相同的单词在不同情况下具有不同的含义。现将这些单词的不同用法和含义试加比较说明。
例一：floating
Itisnotsurprising,then,thattheworldsawareturntoafloatingexchangeratesystem.Centralbankswerenolongerrequiredtosupporttheirowncurrencies.
Floatingpolicyisofgreatimportanceforexporttrade
itis,infact,aconvenientmethodofinsuringgoodswhereanumberofsimilarexporttransactionsareintended,e.g.wheretheinsuredhastosupplyanoverseasimporterunderanexclusivesalesagreementormaintainssalesrepresentativesorsubsidiarycompaniesabroad.
译文：
在这种情况下，世界各国又恢复浮动汇率就不足为奇了。各国中央银行也就无须维持本币的汇价了。
统保单对出口贸易至关重要。它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。
注解：
floating在上述两个句中的意思完全不一样，floatingexchangerate意为“浮动汇率”，即可自由浮动，完全受市场力量决定的汇率制度。而floatingpolicy
则指用以承保多批次货运的一种持续性长期保险凭证，常译为“统保单”。 例二：confirm
We'dliketoinformyouthatourcountersamplewillbesenttoyoubyDHLbytheendofthisweekandpleaseconfirmitASAPsothatwecanstartourmassproduction.
Paymentwillbemadeby100%confirmed,irrevocableLetterofCreditavailablebysightdraft。
译文：
很高兴通知您，我们的回样将于本周末用特快专递给您，请尽快确认，以便我们开始大批生产。
付款方式为100%即期，保兑，不可撤消信用证。
注解：
confirmed一词在这两句话的意思也不一样。在第一个句子中，confirm的意思是“确认”。在第二个句子中，confirmedL/C应翻译为“保兑信用证”，即指一家银行所开的由另一家银行保证兑付的一种银行信用证。
例三：negotiable
Parttimebarmanrequired．Hoursandsalarynegotiable.
ThisBillofLadingisissuedinanegotiableform,soitshallconstitutetitletothegoodsandtheholder,byendorsementofthisB/L.
译文：
招聘兼职酒店保安，工作时间和薪水面议。
所签发的提单可为转让的，故只要在提单上背书,便确定了货物和持票人的所有权。
注解：
在第一句话中，negotiable的意思是“可商议的”，在第二句话中的意思则是“可转让的”，“可转让提单”经过背书后即可将所有权转让给他人，值得注意的是，negotiatingbank则是议付银行，即购买或贴现汇票的银行。 例四：discount
Youmaygeta5%discountifyourorderisonaregularbasis.
Ifasellerextendscredittoatimedraft,theyhavemadeatradeacceptance.Thesellercanrequestthatthebankfinancethetransactionbybuyingthedraft.Thebankissaidtodiscountthedraft.
译文：
如果你方定期给我方下定单，你方便可得到5%的折扣。
如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，卖方可以请银行买下商业承兑汇票，银行用这个办法对出口商融资，也就是说，银行对该汇票贴现了。
注解：
discount在这两句话中的意思一个是折扣，另一个是贴现。折扣是指商品在原价的基础上按百分比降价，贴现则是指未到期的票据向银行融资，银行扣取自买进日至到期日的利息，并收取一定的手续费后，将余下的票面金额付给持票人。
例五：endorse
OurproductshavebeenendorsedbytheNationalQualityInspectionAssociation. DraftmustbeaccompaniedbyfullsetoriginalonboardmarineBilloffLadingmadeoutto
order,endorsedinblank，markedfreightprepaid.
译文：
我们的产品为全国质量检查协会的推荐产品。
汇票必须附有全套印有“货物收讫”字样的正本海运提单，凭指示、空白背书，并写明“运费已付”。
注解：
在第一个句子中，“推荐”是指用过某种产品后感到满意，并通过媒体介绍给公众。而第二句中的“空白背书明是指背书人endorser只在票据背面签上自己的名字，而不注明特定的被背书人endorsee。
例六：average
IfaparticularcargoIspartiallydamaged,thedamageiscalledparticularaverage. It'sobviousthattheproductsarebelowtheaveragequality.
译文：
如果某批货是部分受损，我们称之为“单独海损”。
很明显，这批产品的品质是中下水平。
注解：
在第一个句子中，particularaverage的意思是“单独海损”，是指在保险业中由于海上事故所导致的部分损失，因此average一词的意思是损失或损坏，而第二句中的average为“平均”之意。
例七：tender
UnderCIF,itistheseller'sobligationtotendertherelativedocumentstothebuyertoenablehimtoobtaindeliveryofthegoods.Iftheyarrive,ortorecoverfortheloss,iftheyarelostonthevoyage.
Hebecameasexhilaratedasifhistenderforbuildingamansionhadbeenaccepted. 译文：
在CIF价格术语项下，卖方的责任是向买方递交有关单证，使其能在货物到达后提取货物；如果货物运输途中丢失了，买方也可凭单证去获取补偿。 他欣喜若狂，好象他承办大厦建筑的投标被接受了。
注解：
商务英语中的重要条款用词非常正规，在第一句话中，tender是用作动词，相当于give。而在第二句中，tender是用作名词，意思是“投标”。
外贸流程例解案例详实
--------------------------------------------------------------------------------
外贸流程例解案例详实
案例
本公司于19xx年成立，专营玩具和工艺品，现在已经成为中国最大的进出口公司之一。由于公司的产品质量高，价格优惠，因此在世界各地的客户中享有较高声誉。20xx年3月你从国际互联网络上得知美国的DRAGONTOYCO.LTD.欲求购中国产的遥控赛车TelecontrolRacingCar。客户
的详细地址如下：
DRAGONTOYCO.LTD.，
1180CHURCHROADNEWYORK，
PA19446U.S.A.
FAX：215-393-3921
E-MAILADDRESS：timzsh0516@sina.com
请参照上述基本情况，根据教材中草拟建立业务关系信函的基本要求给对方发一封建立业务关系的电子邮件，要求格式完整、正确，内容包括公司介绍、产品介绍，并另寄产品目录，及表达想与对方建交的热切愿望等。注意不要做成简单翻译
建交信如下：
Date：Dec26th2005
DRAGONTOYCO.LTD.，
1180CHURCHROADNEWYORK，
PA19446U.S.A.
FAX：215-393-3921
E-MAILADDRESS：timzsh0516@sina.com
DearSirorMadam：
WeobtainedyournameandaddressfromtheinternationalinternetinMarch2004andweknowthatyouareinterestedinTelecontrolRacingCarproducedinChina.Now，wearewritingtoyoutohopeestablishbusinessrelationswithyou.
Ourcompanywasfoundedin1952，specializedintoyandhandicraft，
Andhavealreadybecameoneofthebiggestimport&
exportcompanyinChinanow.TelecontrolRacingCarisournewproduct，anditisverypopularallovertheworld.
Ourproductholdhighreputationbytheclientsintheworldwidewiththehighqualityandfavorableprice.
Inordertogiveyouagengralideaofvariouskindsofproductthatwearehandling，weareairmailingyouunderseparatecoverourlatestcatalogueforyourreference.Pleaseletusknowimmediatelyifyouareinterestedinourproducts.
Welookforwardtoyourearlyreply.
yoursfaithfully，
jerry
资料
商品遥控赛车TelecontrolRacingCar
货号18812188141881718819
包装方式12辆/纸箱20辆/纸箱20辆/纸箱12辆/纸箱
尺码CM72X36X4872X72X4872X72X4872X36X48
毛/净重12/9KGS22/18KGS22/18KGS12/9KGS
购货价格150元/辆160元/辆170元/辆180元/辆
起订量1个20'FCL1个20'FCL1个20'FCL1个20'FCL
已知遥控赛车的增值税为17%，出口退税为9%，
国内费用有：出口包装费15元/纸箱，仓储费5元/纸箱；
一个20英尺集装箱的国内运杂费400元，商检费550元，报关费50元，港
口费600元，其它费用1400元。
海运集装箱包箱费率由上海至纽约每一个20'集装箱为2200美元。
保险为#5@p金额加成10%投保一切险和战争险，费率为分别为0.6%和0.3%.公司要求在报价中包括10％的预期利润，付款方式是即期信用证。美元汇率为：8.25：1
客户询盘
LIDITRADINGCO.LTD.
NO.1267EASTNANJINGROAD
SHANGHAI，CHINA
FAX：021-64042588
DearSirs，
Wehavereceivedyourlettertogetherwithyourcatalogues.Havingthoroughlystudiedthecatalogues，wefindthatyourTelecontrolRacingCarsArt.No.18812，18814，18817and18819arequitesuitableforourmarket.Wemayneedone20'FCLeachforJANUARYdelivery.PleasekindlyinformusifyouareabletosupplyandquoteusyourmostfavorablepricefortheabovegoodsonthebasisofCIFC3NEWYORKwithdetails，includingpacking，shipment，insuranceandpayment.
Yourimmediateattentionwillbehighlyappreciated.
Withbestregards！
Yoursfaithfully，
DRAGONTOYCO.LTD.
CharlesBorgat
MANAGER
单价计算过程如下：
Art.18812
解答：单件包装体积：0.72*0.36*0.48=0.12442立方米
20英尺集装箱包装数：25/0.1244=200纸箱
报价数量：200*12=2400辆
成本：含税成本150元。
退税收入150/1+17%*9%=11.5385元/辆
实际成本150—11.5385=138.4615元/辆
费用：国内费用15*200+5*200+400+550+50+600+1400/2400=2.9167元/辆 出口运费2200*8.25/2400=7.5625元/辆
客户佣金报价x3%
保险费用CIF报价x110%x0.9%
利润：报价x10%
FOB报价=成本+费用+佣金+利润
=138.4615+2.9167+报价x3%+报价x10%
所以
FOBC3报价=138.4615+2.9167/1-3%-10%=162.5036元/辆=19.70美元/辆 CFR报价=成本+费用+佣金+利润
=138.4615+2.9167+7.5625+报价x3%+报价x10%所以CFRC3报价=138.4615+2.9167+7.5625/1-3%-10%=171.1962元/套=20.75美元/辆 CIF报价=成本+费用+佣金++保险费+利润
=138.4615+2.9167+7.5625+报价x3%+报价x10%+报价x110%x0.9% 所以CIFC3报价=138.4615+2.9167+7.5625/1-3%-10%-110%*0.9% =173.1667元/辆=20.99美元/辆
Art.18814
解答：单件包装体积：0.72*0.72*0.48=0.24883立方米
20英尺集装箱包装数：25/0.2488=100纸箱
报价数量：100*20=2000辆
成本：含税成本160元。
退税收入160/1+17%*9%=12.3077元/辆
实际成本162—12.3077=147.6923元/辆
费用：国内费用15*100+5*100+400+550+50+600+1400/2000=2.5元/辆 出口运费2200*8.25/200=9.075元/辆
客户佣金报价x3%
保险费用CIF报价x110%x0.9%
利润：报价x10%
FOB报价=成本+费用+佣金+利润
=147.6923+2.5+报价x3%+报价x10%
所以FOBC3报价=147.6923+2.5/1-3%-10%=172.6348元/辆=20.93美元/辆 CFR报价=成本+费用+佣金+利润
=147.6923+2.5+9.075+报价x3%+报价x10%
所以CFRC3报价=147.6923+2.5+9.075/1-3%-10%=183.0659元/辆=22.19美元/辆
CIF报价=成本+费用+佣金++保险费+利润
=147.6923+2.5+9.075+报价x3%+报价x10%+报价x110%x0.9%
所以
CIFC3报价=147.6923+2.5+9.075/1-3%-10%-110%*0.9%
=185.1730元/辆=22.45美元/辆
Art.18817
解答：单件包装体积：0.72*0.72*0.48=0.24883立方米
20英尺集装箱包装数：25/0.2488=100纸箱
报价数量：100*20=2000辆
成本：含税成本170元。
退税收入170/1+17%*9%=13.0769元/辆
实际成本170—13.0769=156.9231元/辆
费用：国内费用15*100+5*100+400+550+50+600+1400/2000=2.5元/辆 出口运费2200*8.25/2000=90.75元/辆
客户佣金报价x3%
保险费用CIF报价x110%x0.9%
利润：报价x10%
FOB报价=成本+费用+佣金+利润
=156.9231+2.5+报价x3%+报价x10%
所以FOBC3报价=156.9231+2.5/1-3%-10%=183.2449元/辆=22.21美元/辆 CFR报价=成本+费用+佣金+利润
=156.9231+2.5+9.075+报价x3%+报价x10%
所以CFRC3报价=156.9231+2.5+9.075/1-3%-10%=193.6760元/辆=23.48美元/辆
CIF报价=成本+费用+佣金++保险费+利润
=156.9231+2.5+9.075+报价x3%+报价x10%+报价x110%x0.9%
所以CIFC3报价=156.9231+2.5+9.075/1-3%-10%-110%*0.9%
=195.9052/辆=23.75美元/辆
Art.18819
解答：单件包装体积：0.72*0.72*0.48=0.12442立方米
20英尺集装箱包装数：25/0.12442=200纸箱
报价数量：200*12=2400辆
成本：含税成本180元。
退税收入180/1+17%*9%=13.8462元/辆
实际成本180—13.8462=166.1538元/辆
费用：国内费用15*200+5*200+400+550+50+600+1400/2400=2.9167元/辆 出口运费2200*8.25/2400=7.5625元/辆
客户佣金报价x3%
保险费用CIF报价x110%x0.9%
利润：报价x10%
FOB报价=成本+费用+佣金+利润
=166.1538+2.9167+报价x3%+报价x10%
所以FOBC3报价=166.1538+2.9167/1-3%-10%=194.3339元/辆=23.56美元/辆
CFR报价=成本+费用+佣金+利润
=166.1538+2.9167+7.5625+报价x3%+报价x10%
所以CFRC3报价=166.1538+2.9167+7.5625/1-3%-10%=203.0265元/辆=24.61美元/辆
CIF报价=成本+费用+佣金++保险费+利润
=166.1538+2.9167+7.5625+报价x3%+报价x10%+报价x110%x0.9% 所以CIFC3报价=156.9231+2.9167+7.5625/1-3%-10%-110%*0.9% =205.3633元/辆=24.89美元/辆
则发盘函电如下：
利迪贸易有限公司
LIDITRADINGCOMPANYLIMITED
地址：中国上海南京东路1267号传真：021－64042588电子信箱：dengjian214@sina.com
ADD：NO.1267EASTNANJINGROAD，SHANGHAI，CHINAFAX：021-64042588
E-MAIL：dengjian214@sina.com
TO：DRAGONTOYCO.LTD.，Date：Dec27th2005
DRAGONTOYCO.LTD.，
1180CHURCHROADNEWYORK，
PA19446U.S.A.
FAX：215-393-3921
E-MAILADDRESS：timzsh0516@sina.com
DearCharles，
WearepleasedtoreceiveyourinquiryofDEC26，2005andtohearthatyouareinterestedinourTelecontrolRacingCarsArtseries.Wewouldliketoquoteasfollowsbasedonper20'FCL.Quantiiteslessthanthatareslghtlyhigher. CommodityArticleNO.CIFC3TORONTOPERSETCartonsper20'FCL TelecontrolRacingCarsArt18812USD20.99200carton
18814USD22.45100carton
18817USD23.75100carton
18819USD24.89200carton
Packing：Asto18812，12carspercarton.
Asto18814，20carspercarton.
Asto18817，20carspercarton.
Asto18819，12carspercarton.
Shipment：TheearlydeliverytobeeffectedattheendofJanuary，2006.
Payment：ByL/Catsight.
Insurance：For110%invoicevaluecoveringAllRisk，andWarRisk.
Wewillkeepthisoffervalidonlyfor7days.
Inadditon，wehavesentthesamlesyourequested，Inordertoassistyouinpromotingsalesattheinitialstage，theyarefreeofcharge.
Aswearereceivingordersdaytodayandourresentstocksarenearlyexhausted，wewouldadviseyoutoplaceanorderassoonaspossibleifdeliveriesarerequiredtobeprompt.
Wearelookingforwardtoyourinitialorder.
Yourstruly，
LIDITRADINGCOMPANYLIMITED
jerry
客户还盘
LIDATRADINGCO.LTD.
NO.1267EASTNANJINGROAD
SHANGHAI，CHINA
FAX：021-64042588
DearSirs，
WewritetothankyouforyourofferofApril22，2004.Howeverafteracarefulstudyofyourquotation，wefindthatyourpriceseemstobeonthehighside.Itwillleaveuswithalmostnoprofittoacceptyourprice.
Weappreciatethequalityofyourproductsandaregladtohavetheopportunitytodobusinesswithyou.Wesuggestthatyoumakesomeallowanceonyourprice.Foryourreference，thehighestpriceswecanacceptareasfollows：
ART.NO.18812USD19.40/PIECECIFC3NEWYORK2400PIECES
ART.NO.18814USD20.50/PIECECIFC3NEWYORK2000PIECES
ART.NO.18817USD21.80/PIECECIFC3NEWYORK2000PIECES
ART.NO.18819USD22.60/PIECECIFC3NEWYORK2400PIECES
Whatismore，wewanttheshipmenttobeeffectedbytheendofthisJuly
forsomereason.
Pleasetakeitintoseriousconsiderationandyourearlyreplywillbeappreciated. Bestregards！
Yoursfaithfully，
DRAGONTOYCO.LTD.
CharlesBorgat
MANAGER
我方第二次的发盘略
客户成交函电
LIDITRADINGCO.LTD.
NO.1267EASTNANJINGROAD
SHANGHAI，CHINA
FAX：021-64042588
E-MAIL：TIMZSH0516@SINA.COM
DearSirs，
YourquotationofhasbeenacceptedandwearegladtoplaceourorderNO.Dragon9701asfollows：
ART.NO.18812USD19.88/PIECECIFC3NEWYORK
ART.NO.18814USD20.66/PIECECIFC3NEWYORK
ART.NO.18817USD21.94/PIECECIFC3NEWYORK
ART.NO.18819USD23.06/PIECECIFC3NEWYORK
PleasepayattentionthattheshipmentmustbeeffectedbytheendofthisNov.Othertermsandconditionsarethesameasweagreedbefore.
Asthisistheveryfirsttransactionwehaveconcluded，yourcooperationwouldbeverymuchappreciated.Pleasesendusyoursalesconfirmationinduplicateforcounter-signing.
Bestregards！
Yoursfaithfully，
DRAGONTOYCO.LTD.
CharlesBorgat
MANAGER
合同见附件
客户开来的信用证
ADDRESS：50HUQIUROAD.
CABLE：CHUNGKUO
TELEX：33062BOCSHECN信用证通知书
SWIFT：BKCHCMBJ300NotificationofDocumentaryCredit
FAX：3232071YEAR-MONTH-DAY
To：致：LIDITRADINGCO.LTD.
NO.1267EASTNANJINGROADWHENCORRESPONDING
PLEASEQUOTEOURREF.NO.APR112005
SHANGHAI，CHINA
IssuingBank开证行
ChemicalBankNewYork
55WaterStreet，Room1702，NewYork，U.S.A.Transmittedtousthrough转递行 L/CNO.信用证号DATED开证日期
DRG-LDLCA21April112005Amount金额
US$188256.00
Dearsirs，迳启者
Wehavepleasureinadvisingyouthatwehavereceivedfromthea/mbankan
兹通知贵司，我行收自上述银行
pre-advisingof预先通知mailconfirmationof证实书
telexissuing电传开立uneffective未生效
Xoriginal正本duplicate副本
letterofcredit，contentsofwhichareasperattachedsheetse
Thisadviceandtheattachedsheetsmustaccompanytherelativedocumentswhenpresentedfornegotiation.
信用证一份，现随附通知。贵司交单时，请将本通知书及信用证一并提示。 xPleasenotthatthisadvicedoesnotconstituteourconfirmationoftheaboveL/Cnordoesitconveyanyengagement
orobligationonourpart.
本通知书不构成我行对此信用证之保兑及其它任何责任。
PleasenotethatwehaveaddedourconfirmationtotheaboveL/C，negotiationisrestrictedtoourselvesonly.
上述信用证已由我行加具保兑，并限向我行交单。
Remarks：备注：
ThisL/Cconsistsoftwosheets，includingthecoveringletterandattachments。 本信用证连同面函及附件共2纸。
IfyoufindanytermsandconditionsintheL/Cwhichyouareunabletocomplywithandoranyerrors，itissuggestedthatyoucontactapplicantdirectlyfornecessaryamendmentsofastoavoidanydifficultieswhichmayarisewhendocumentsarepresented.
如本信用证中有无法办到的条款及/或错误，请迳与开证申请人联系进行必要的修改，以排除交单时可能发生的问题。
yoursfaithfully，
上海分行
信用证
通知章
FORBANKOFCHINA
TESTCORRECTWITHUSSHANGHAI
---------------------------------------------
FROM：CHEMICALBANKNEWYORK
OURREF：NY980520004658001T01
TO：BANKOFCHINA
SHANGHAIBRANCH
50HUQIUROAD，SHANGHAI
PEOPLE'SREP.OFCHINA
TEST：FORUSD/188，256.00ONDATE4/11
PLEASEADVICEBENEFICIARYOFTHEFOLLOWINGLETTEROFCREDIT ISSUEDBYUSINTHEIRFAVORSUBJECTTOUCP500：
DOCUMENTARYCREDITNUMBER：DRG-LDLCA21
DATEANDPLACEOFEXPIRY：May31，2005INU.S.A.
APPLICANT：DRAGONTOYCO.LTD.1180CHURCHROADNEWYORK，PA19446U.S.A.
BENEFICIARY：LIDITRADINGCO.LTD.NO.1267EASTNANJINGROADSHANGHAI，CHINA AMOUNT：USD188，256.00
SAYUNITEDSTATESDOLLARSONEHUNDREDANDEIGHTYEIGHTTHOUSANDTWOHUNDREDANDFIFTYSIXONLY.
AVALIABLEWITH：ANYBANK
BY：NEGOTIATIONOFBENEFICIARY'SDRAFTSAT30DAYS'SIGHT DRAWNON：
CHEMICALBANK，NEWYORK，ACCOMPANIEDBYTHEDOCUMENTS INDICATEDHEREIN.
COVERINGSHIPMENTOF：
COMMODITYART.NO.QUANTITY
TELECONTROLRACINGCAR
188122000PIECES
188142000PIECES
188172000PIECES
188182000PIECES
SHIPPINGTERMS：CIF
SHIPPINGMARKS：LD-DRGSCA21/DRAGONTOY/NEWYORK/NO.1-UP DOCUMENTSREQUIRED：
1-3COPIESOFCOMMERCIALINVOICESHOWINGVALUEINU.S.DOLLARS ANDINDICATINGL/CNO.ANDCONTRACTNO……
2-2COPIESOFPACKINGLISTSHOWINGGROSS/NETWEIGHTANDMEASUREMENTOFEACHCARTON.
3-CERTIFICATEOFORIGININTRIPLICATEISSUEDBYCHINACHAMBEROFINTERNATIONALCOMMERCE.
4-2COPIESOFINSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFORTHEINVOICEVALUEOFTHEGOODSPLUS110%COVERINGISALLRKSANDWARRISKASPERANDSUBJECTTOOCEANMARINECARGOCLAUSESOFTHEPEOPLE'SINSURANCECOMPANYOFCHINADATED1/1/1981. 5-3/3SETANDONECOPYOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENDORSEDMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT.
PARTIALSHIPMENTS：PERMITTED
TRANSSHIPMENTS：PERMITTED
SHIPMENTFROM：SHANGHAI，CHINATO：NEWYORK
NOTLATERTHAN：May10，2005
DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERSHIPMENT，
BUTWITHINVALIDITYOFTHELETTEROFCREDIT.
INSTRUCTIONSTOTHEPAYING/ACCEPTING/NEGOTIATINGBANK
NEGOTIATINGBANKISTOFORWARDALLDOCUMENTSINONEAIRMAIL TOCHEMICALBANKNEWYORK，55WATERSTREET，ROOM1702，NEWYORK，NEWYORK10041ATTN：LETTEROFCREDITDEPARTMENT ENDOFMESSAGE
修改信用证
DRAGONTOYCO.LTD.，
1180CHURCHROADNEWYORK，
PA19446U.S.A.
FAX：215-393-3921
E-MAILADDRESS：#######
DearCharles，
ThankyouforyourL/CNo.DRG-LDLCA21issuedbyChemicalBankNewYork. However，wearesorrytofinditcontainsthefollowingdiscrepancies.
1.TheexpiryplaceshouldbeinChina，notinUSA.
2.ThecoveringgoodsshouldbeNo.188122400pieces，No.188192400pieces3.nogoodsArt.18818.AnddeliverytobeeffectedattheendofJanuary，2006.
4.TheL/CshouldnotbecoveredTheCERTIFICATEOFORIGININTRIPLICATEISSUEDBYCHINACHAMBEROFINTERNATIONALCOMMERCE.
5.ThisL/Cconsistsofthreesheets，includingthecoveringletterandattachments。
6.NEGOTIATIONOFBENEFICIARY'SDRAFTSshoudbeatsigtnotat30DAYS'SIGHT.
7.“THEINVOICEVALUEOFTHEGOODSPLUS110%COVERINGISALLRKSANDWARRISK”shouldbe“THEINVOICEVALUEOFTHEGOODSPLUS10%COVERINGISALLRKSANDWARRISK”.
Inaddition，asthisisthefirsttimewedobusinesswithclientsinyourcountry，werequesttheL/Cmustbeconfirmedbyafirst-classbank，whichisalsoclearlystatedinthecontract.We'llappreciateitifyoucancooperatewithusinthisregard.
Sincethefirstlotofgoodsisnowreadyforshipment，weshallbeobligedifyouinstructyourbanktoamendtherelevantL/Cassoonaspossible. Yourstruly，
LIDITradingCO.，Ltd.
jerry
商业贷款相关英文行业英语
LetterofGuaranteeAdocumentissuedbyabank,whichactsasaguaranteeofpaymenttoabeneficiaryforaspecifiedperiodanduptoaspecifiedamount.LegalEntityApersonoracompany,whichislegallyallowedtoenterintoacontractandcanbesuedifthecontractualobligationsarenotmet.BalanceSheetAsummaryofacompany'sfinancialconditionatagivenpointintime.Containsinformationonassets,liabilities,networth,etc.CashFlowSta
tementAdetaileddocumentshowingallcompanyincomeandexpenses.Whereincomeexceedsexpenditure,thecompanyhasapositivecashflow.CreditLineAnarrangementinwhichabankofferstoprovideaspecifiedamountofcredittoaborrowerforacertainperiodoftime.保函银行签发的向受益人保证如期付款的文件。企业法人法律允许的具有缔结合约资格，若有违约将被起诉的个人或公司。资产负债表一定时期公司财务状况的总的反映，包括资产、债务、净值等信息。现金流量表显示公司所有收入和费用的详细文件。如果收入超出费用，说明公司现金流量有盈余。信用额度银行提供给借方一定期限和一定金额限度的信贷安排。
引用网址：/wbw/wmsw/a128.htm
英语催款信的书写
常用语
1. How to start your letter?
You have not responded in any way to our recent letters about your past due account.
We remind you once more of your open account that is now _____ days beyond our _____-day terms.
Your account is still unpaid in spite of our continual reminders asking for payment or an explanation for your delay.
We urgently request that you immediately pay your balance of _____________, which has been outstanding since ___________[date] despite several notices from us.
2. How to warn the recipient against further delay?
You must realize that we cannot afford to carry this debt on our books any longer.
Any further delay in paying your balance due cannot be accepted.
You can no longer delay payment if you wish to keep your account open.
Our next step is to take legal action to collect the money due us.
中国设备网 2006-11-27 文字选择：大 中 小
This is unpleasant for both of us and is damaging to your credit rating.
3. How to specify your deadline or demand immediate payment?
We must now insist that you send you payment within the next five days.
Unless I receive your remittance within the next three days, our attorney will be instructed to start proceedings to recover the debt.
If we do not receive remittance within five days from the above date, we will have no choice but to pursue other collection procedures.
After April 30, we will have no choice but to cancel your credit and turn your account over to a collection agency.
4. How to end your letter?
We look forward to your prompt payment.
Your immediate response is necessary.
Whether or not we take legal action is now your decision.
Please make every effort to ensure that we are not forced to take this drastic action.
We must hear from you at once to avoid further action.
II. SAMPLE
范文
Dear __________:
I am afraid your failure to settle your account, which is over due for more than six months, will leave us with no alternative but resort to legal proceedings.
This is to notify you that unless we receive your check for $7,550.50 by June 30, we will place your account in the hands of our attorneys for collection.
Yours sincerely,
_____________[name]
_____________[title]
III. TIPS
掌握写作要领
1. Choose a firm tone for your letter.
2. Remind the recipient of your previous collection letters.
3. Remind the recipient of all the necessary details:
The amount owed by the recipient
The length of time the bill has been overdue
The additional amount of late charge if there is any
4. Tell the recipient what kind of legal action will be taken if the final collection effort fails.
国际招标标书中英语翻译的词义选择
我们在国际招标标书的翻译中经常涉及到科技英语，而科技英语文章中专业词汇一词多义、一词多用的现象十分普遍。这给此类标书的翻译增加了许多困难。本文笔者在实践中对科技英语汉译中的词义理解和译词选择技巧性的一些认识，希望与同仁们展开探讨。
词汇是语言中能够独立运用的最小单位，是语言表达的基础。与汉语相比，英语词汇不仅在数量上极为丰富，而且在词义和用法上一词多义、一词多性、一词多用现象也更加复杂。在涉外标书的翻译中经常涉及到科技英语，而词汇的这些特点在科技英语文章中表现尤为突出。一方面，几乎每个专业领域都有相当丰富的、独特的专业词汇;另一方面，相当一部分“共用”的英语词汇在不同的专业领域有不同的词义和用法，甚至同一领域内也有一词多义、一词多用的现象。例如：cut一词既可作动词，又可作名词，还可以作形容词。在词义上，其基本词义是“切割、切断”。在机械加工方面，可解释为“截、裁、剪、切、镗、钻、刨”等；在经济领域，有“削减、减低、折扣”的含义；在化学专业领域，可解释为“分解、分馏、提取、混合、溶解”等；在采矿领域，可解释为“开采、开挖、开凿”等；在制图和机械方面，可解释为“断面、剖面、截面”等；在印刷业上，可解释为“图版、刻板、插图”等；在中国设备网 2006-11-24 文字选择：
林业上叫“采伐量”；在化工上可解释为“馏份、油份”等。
可见，越是常用的基本词，在使用上越灵活、多变。科技英语文章中的这种十分普遍的一词多义现象客观上增加了译文的难度，它不仅要求译者要掌握一定的相关领域的专业知识，更要在准确理解原文词义的基础上，反复斟酌，慎重地选择相应的译文词。
在选择词义上可以从以下几个方面进行分析。
一、 根据词类确定词义。
许多英语单词往往横跨几个词类，不同词类有不同的含义。因此，选择词义时首先要弄清该词在句中所属的词性，即属于哪个词类，进而考察其准确的词义。
例如“hoist”：
1． The permanent hoist will be installed as soon as the vertical shaft sinking is finished .
一旦竖井开凿完毕将会安装永久性提升机。hoist在这里作名词，意为“提升机”。
2． The ore is hoisted up to the surface through the main shaft.
通过主竖井将矿石提升至地表。hoist在这里作动词，意为“提升”。
又如“home”：
1. The control lever should be turned to its home position in time.
应及时将操纵杆复位。home在这里作形容词，意为“原来的”。
2. The screw on the end cap must be driven home.
必须将端盖上的螺钉拧紧。home在这里作副词，意为“到底”。
3. The plane homed to its carrier under the guide of electronic navigation system .
飞机在电子导航系统的引导下飞回防空母舰。home在这里作不及物动词，意为“回家”。
4. We have a comfortable home.
我们有个舒适的家。home在这里作名词，意为“家、家庭”。
二、 根据不同的专业领域判断词义。
有些一词多义的英语单词尤其是那些基本的英语词汇在不同的专业领域有不同的含义或称谓，有人通俗地称之为“行话”、“术语”。
例如“fault”：
1. The main ore body lies between Fault A and B.
主矿体位于断层A和断层B之间。在地质专业中，fault意为“断层”。
2. The total fault time with this type of ball mill is less than a week every year.
这种类型的球磨机每年的故障时间不到一星期。
3. The signal for earth fault is indicated by the warning light on the main panel.
主配电盘上的报警灯显示出接地故障信号。在机械、电气专业中，fault 在2、3两句中意思为“故障”。
又如“dilute”：
1. The sodium cyanide solution can be diluted by adding water.
加水可以稀释氰化钠溶液。在化学专业中，dilute意为“稀释”。
2. The ore has been greatly diluted due to the mining method.
因采矿方法导致矿石明显贫化。在采矿专业中，dilute应译为“贫化”。
三、 根据词的搭配辨别词义。
英语词汇的搭配较为灵活、广泛，同一个词在不同的搭配组合中有不同的含义。换言之，一个一词多义的英语单词往往因为不同的搭配使其意义特定化了，从而使译者能够依照其在句中的特定搭配关系确定词义。例如：joint一词既可以作名词，又可作动词，还可作形容词。在词义上有许多解释，单独出现时可能是“关节”、“接合”、“接缝”、“连接”、“接头（口）”、“联轴节”、“铰接”、“组件”、“接理”等意思；用作形容词时又可能是“连接的”、“联合的”、“共同的”、“合办的”、“同时的”等意思的。但当与特定的词搭配时，其词义就变得比较明确单一了。如belt joint皮带接头；chain joint链接，free joint万向节，rivet joint铆钉接合，joint cap密封盖，joint current 总电流，joint declaration联合声明， joint-venture 合资企业，joint owners 共有者，joint efforts共同努力，等等。
四、 结合上下文推敲词义。
有时词的搭配也会有一个词组多种含义的现象，如 contraction joint就有三种解释：地质上叫“收缩节理”，建筑上叫“收缩缝”，而机械专业又称之为“伸缩接合”。这种情况就要结合原文涉及的专业领域，根据上下文逻辑关系进行分析、取舍。
事实上，任何好的作品要表达论述一个完整的思想都离不开逻辑性，科技文章在这方面更为突出。可以说，逻辑性在科技文章中普遍存在于段、句、词之间。词与段、句及其他词之间的这种相互依存、相互制约的逻辑关系往往也是确定词义的有效途径。比较下面各句中的含义：
1. Power is the rate of doing work.
功率是做功的速率。
2. The scraper is powered by a diesel engine .
铲运机由柴油发动机驱动。译为“驱动”。
3. The mine needs more electric power supply since its production has been expanded in the recent years .
由于近年来生产规模扩大，该矿需要更多的电力供应。译为“电力”。
4. The main power for charging the battery is located on the wall.
电瓶充电电源设置在巷道壁上。译为“电源”。
五、 关于词义引伸。
并不是所有的英语单词都能在词典中找到译文中所需要的恰当的解释。这是因为英汉两种语言存在着历史、民族文化与习惯、社会经济技术发展水平、自然条件和生活环境等诸多方面的差异。这就要求译者从“信”和“达”的需要出发，根据上下文逻辑关系，在特定词基本词义的基础上，进一步引伸词义，选择更为恰当的汉语词，从而既能确切地表达原意，又能使译文更加通顺。被引伸的可能是词，也可能是词组，甚至是句子。例如：
1. The shortest distance between raw material and a finished part is casting.
铸造是把原材料加工成品的最简便的方法。这里词组the shortest distance不译作“最短距离”。
2. If iron is kept moist, rusting is rapid,which might lead us to think that water were the influence causing corrosion.
如果铁处于潮湿状态，就锈得快，这可能使我们认为水是生锈的原因。这里influence根据上下文逻辑关系转译为“原因”，而不译作“影响”，从而使译文表达更清楚、通顺。
必须指出，引伸是以基本词义为基础，而且要严格遵循准确表达原文含义和使译文更为通畅、易懂的原则，绝不是随心所欲的乱译。
总之，正确理解词义，选择恰当的汉语词是保证科技英语汉译质量的前提。翻译标准中的“信”和“达”始终是词义理解和译词选择的基本要求。为了准确理解词义，选择最恰当的译词，翻译实践中应把语言知识、专业知识和多种技巧结合起来，多角度地揣摩、验证译文中选词的准确性，力求精益求精。
企业章程中英翻译数据库
1.合营公司所有和现金收入、支出数量； (1)all amount of income and payment and payment in cash of the joint venture company;
1.5 本《公司章程》中提到的股票投票权应解释为股票持有人的投票权， 但是投票权是指被分配到应该计算的股票上的投票权，而不是指实际参加投票的成员数。 1.5 A reference in these Articles to voting in relation to shares shall be construed as a reference to voting by members holding the shares except that it is the votes allocated to the shares that shall be counted and not the number of members who actually voted.
1.6 除非另外有相反规定，本《公司章程》中提到货币，指美国通用的货币。 1.6 A reference to money in these Articles is a reference to the currency of the United States of America， unless otherwise stated.
2.合营公司的劳动合同和重要的规章制度； 2)approving. the labor contracts and other important regulations of the joint venture company;
2.2 任何获得记名股票证书的成员，对因拥有该证书、任何人错误、欺诈使用或陈述造成的损失或负债，应向公司、公司董事和官员进行补偿，使其不受损害。如果记名股票证书磨损或丢失，在提交磨损的证书或以满意的方式证明其丢失后，经支付董事决议可能会要求的补偿后，可以重新更新该证书。 2.2 Any member receiving a share certificate for registered shares shall indemnify and hold the Company and its directors and officers harmless from any loss or liability which it or they may incur by reason of any wrongful or fraudulent
use or representation made by any person by virtue of the possession thereof. If a share certificate for registered shares is worn out or lost it may be renewed on production of the worn out certificate or on satisfactory proof of its loss together with such indemnity as may be required by a resolution of directors.
《公司组织大纲》和《公司章程》的修改 AMENDMENT OF MEMORANDUM AND ARTICLES OF ASSOCIATION
如经双方同意，董事会会议一致通过，可以在合营公司期满前六个月，向原审批机构申请延长合营公司期限。 An application for the extension of the duration proposed by one party and unanimously approved by the board of directors， shall be submitted to the original examining and approving authority 6 months prior to the expiry date of the joint venture.
附件： ANNEX
第十四条 合营期内，合营公司不得减少注册资本数额。 ArticIe14 Within the term of the joint venture， the joint venture company shall not reduce its registered capital.
第一条 根据《中华人民共和国中外合资企业法》，和中国×公司（以下简称甲方）与×国×××公司）合资经营合同，特制订本合营公司章和。 Article 1 In accordance with the ""Law of the People's Republic of China on joint Venture Using Chinese and Foreign Investment"" and the contract signed on in_________ ，china， by， ×Co. (hereinafter referred to as Party A). and ×××Co.， Ltd. (hereinafar referred to as Party A)， to set up a joint venture， ×× Limited Liability Company (hereinafter referred to as joint venture company)， the Articles of Association hereby is formulated.
第十条 合营公司的投资总额为＿＿＿＿美元 Article 10 The total amount of investment of the joint venture company is V. S. Dollars.
第十二条 甲、乙方应按合同规定的期限缴清各自的出资额。 Article 12 The amount of the investment in Article 10 shall be paid by Party A and Party B according to the time limit stipulated in the contract.
第十三条 甲、乙方缴付出资额后，经合营公司聘请在中国注册的会计师验资，具验资报告后，由合营公司据此发给甲、乙各方出资证明书，确认种自的出资日期及金额。 Article 13 After the payment of investment by the parties to the joint venture， a Chinese registered
accountant invited by the joint venture company shall verify it and provide a certificate for contributed investment. Thereafter the joint venture company shall issue an investment certificate to confirm the date and amount of the contribution. 第十五条 合营公司注册资本的增加、转让，应由董事会一致通过后，并报原审批机权批准，向原登记机构办理变更登记手续。 Article 15 Any increase， assignment of the registered capital of the joint venture company shall be approved by the board of directors and submitted to the original examining and approving authority for approval. The registration procedures for changes shall be dealt with at the original registration and administration office.
第十六条 合营公司设董事会。董事会是合营公司的最高权力机构。 Article 16 The joint venture company shall establish the board of directors which is the highest authority of the joint venture company.
第十七条 董事会决定合营公司的一切重大事宜，下列事宜，董事会应一致通过方可作出决定： Article 17 The board of directors shall decide all major issues concerning the joint venture company for the following issues, unanimous approval shall be required:
第十八条 董事会由×名董事组成，其中甲方委派×名，乙方委派×名。董事任期×年，可以连任。 Article 18 The board of directors shall consist of directors. of which directors shall be appointed by Party A， by Party B. The term of office for the directors is four years and may be renewed.
第十九条 董事会会议每年至少召开一次。经×名以上（含×名）董事提议，董事长可以召开董事会临时会议。董事会会议原则上在＿＿＿＿＿举行。 Article 19 The board of directors shall convene at least one meeting every year. The chairman may convene an interim meeting based on a proposal made by more than _______ (including) directors. The board meeting will be held in principle in ________.
第二条 合营公司中文名称为：××有限公司 Article 2 The names of the joint venture company shall be ××Limited Liability Company.
第二十条 董事长应在董事会开会前三十天书面通知各董事，写明会议、时间和地点。 Article 20 The chairman shall give each director a written notice thirty (30) days before the date of the board meeting. The notice shall cover the agenda， time and place of the.
第二十一条 出席董事会会议的法定人数为全体董事的四分之三。不够四分之三人数时，其通过的决议无效。会议决录应归档保存，会议记录用中、英文文字书写，并且每个出席会议的董事均应在会议记录上签字。 Article 22 The board meeting requires a quorum of over three quarter of the total number of directors. When the quorum is less than three quarter， the decisions adopted by the board meeting are invalid. Detailed written records shall be made for each board meeting and signed by all the attended directors or by the attended proxy. The record shall be made in Chinese and in English， and shall be filed with the company.
第二十二条 合营公司设经营管理机构，负责合营公司的日常管理工作。 Article 22 The joint venture company shall establish a management office which shall be responsible for its daily management.
第二十三条 合营公司实行董事会领导下的总经理负责制。 Article 23 The system of job responsibility of the general manager under the board of directors is adopted by the joint venture company.
第二十四条 副董事长、董事经董事会委派可兼任总经理、副总经理或经理助理。 Article 24 At the invitation of the board of directors， the chairman， vice chairman of directors of the board may concurrently be the general manager， deputy general manager and general manager assistant of the joint venture company.
第二十五条 总经理、副总经理除非得到董事会的批准不得参与和本合营公司有商业竟争的其他经济组织。 Article 25 The general manager or deputy general managers shall not hold positions concurrently as general manager or deputy general manager of other economic organizations on commercial competition with their own joint venture company without the approval of the board of directors.
第二十六条 总经理、副总经理及其他商级管理人员请求辞职时，应提前向董事会提出书面报告。 Article 26 The general manager， deputy general managers and other senior administrative personnel who ask for resignation shall submit their written reports to the board of directors in advance.
第二十七条 合营公司的财务会计按照中华人民共和国财政部制定的《中华人民共和国外商投资企业会计制度规定》办理。 Article 27 The finance and accounting of the joint venture company shall be handled in accordance with the ""Stipulations of the Finance and
Accounting System of the Joint Venture Using Chinese and Foreign Investment"" which formulated by the Ministry of Finance of the People's Republic of China. 第二十八条 合营公司会计年度采用日历年制，从每年一月一日起至十二月三十一日止为一个会计年度。一切记帐凭证、单据、报表、帐薄，用中文书写。 Article 28 The fiscal year of the joint venture company shall be calendar year from January 1 to December 31. All vouchers， receipts， accounting statements and reports， accounting books shall be written in Chinese and English.
第二十九条 合营公司应采用人民币为记帐的本位货币。 Article 29 The joint venture company adopts Renminbi (RMB) as its accounts keeping unit.
第三条 甲、乙双方的名称、法定地址为： Article 3 The names and legal addresses of each parties are as follows:
第三十条 合营公司在中银行或中国银行同意的其它银行开立人民币及外币帐户， Article 30 The joint venture company shall open accounts in RMB and foreign currency with the Band of China or other banks which agreed by the Bank of China.
第三十二条 合营公司的财务会计帐册应记载如下内容： Article 32 The accounting books of the joint venture company shall include the following contents:
第三十三条 合营公司财务部门应在每一个会计年度头三个月编制上一个会计年度的资产负债表和损益计算书，经审计师审核签字后，提交董事会会议通过。 Article 33 In the first three months of each fiscal year， the manager shall prepare the profits year's balance sheet， profit and loss statement and proposal regarding the disposal of profits which should be examined and signed by the auditor， then submit them to the board of directors.
第三十四条 合营各方有权自费聘请审计师查阅合营公司帐簿。查阅时，合营公司应提供方便。 Article 34 Parties of the joint venture company have the right to invite an auditor to undertake annual financial check and examination at his own expense. The joint venture company shall provide convenience for the checking and examination.
第三十五条 合营公司按照《中华人民共和国外商投资企业和外国企业所得税法施行细则》的规定，由董事会决定合营公司固定资产的折旧年限。 Article 35 The depreciation period for the fixed assets of the joint venture company shall be decided by the board of
directors in accordance with the ""The Income Tax Law of the People's Republic of China for Foreign Investment Enterprises and Foreign Enterprises""
第三十六条 合营公司的一切外汇事宜，按照《中华人民共和国外汇管理暂行条例》和有关规定办理。 Article 36 All matters concerning foreign exchange shall be handled in accordance with the ""Provisional Regulations for Exchange Control of the People's Republic of China"" and other pertaining regulations.
第三十七条 合营公司从缴纳所得税后的利润中提取储备基金、企业发展基金和职工奖励及福利基金。每年提取的比例，上董事会根据合营公司经营情况讨论确定。 Article 37 The joint venture company shall allocate reserve funds， expansion funds and bonuses welfare funds for staff and workers after payment of taxes. The proportion of allocation shall be decided by the board of directors.
第三十八条 合营公司依法纳税和提取三项基金后的利润，按照甲、乙方在注册资本中的出资比例进行分配。 Article 38 After paying the taxes in accordance with law and drawing the various funds， the profits in net will be distributed according to the proportion of each party's investment in the registered capital.
第三十九条 合营公司每年分配利润一次，每个会计年度后三个月内公布前一年利润分配方案及各方应分的利润额。 Article 39 The joint venture company shall distribute its profits once a year. The profit distribution plan and amount of profit distributed to each party shall be published within the first three months following each fiscal year. 第三十一条 合营公司采用国际通用的权责发生制和借贷记帐法记帐。 Article 3l The
accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.
第四条 合营公司的组织形式为有限责任公司。 Article 4 The organization form of joint venture company is a limited liability company.
第四十一条 合营公司员工的招收、招聘、辞退、工资、生活福利、奖惩、劳动保险、劳动保护。劳动纪律等事宜，按照《中华人民共和国外合资经营企业劳动管理规定》及其实施办法和××省（市）的有关规定办理 Article 41 The employment， recruitment， dismissal and resignation of the staff and workers of the joint venture company and their salary， welfare， labor insurance， labor protection， labor discipline and other matters shall be handled according to the ""Regulations of the People's Re-public of China on
Labor Management in Joint Ventures Using Chinese and Foreign Investment"" and its implementation rules， and relevant regulations issued by ×× province (City). 第四十二条 合营公司有权对违犯合营公司的规章制度和劳动纪律的员工，给予警告、记过、降薪的处分，情节严重，可予以开除。开除职工须报当地劳动部门备案。 Article 42 The joint venture company has the right to take disciplinary actions， such as warning， demerit recording and salary reducing against those staff and workers who violate the rules and regulations of the joint venture company and labor disciplines. Those with serious cases may be dismissed. Discharging of workers shall be filed with the local labor and personnel department.
第四十三条 中方职工的工资待遇，按照北京市劳动局的规定，根据合营公司具体情况，由董事会确定，并在劳动合同中具体规定。合营公司随着生产的发展，职工业务能力和技术水平的提高，相应提高职工的工资。合营公司中方退休人员的工资按北京市劳动局的规定办理。 Article 43 The salary treatment of the staff and workers shall be set by the board of directors ac-cording to the specific situation of ________， and the joint venture company， with reference to the regulations issued by the Bureau of Labor of _________， and shall be specified in detail in the labor contract. The salary of the staff and workers shall be increased correspondently with the development of production and the progress of the worker's ability and technology. The pensions of the staff and
workers who retired from the joint venture company shall be paid ac-cording to the specific regulations issued by the Bureau of Labor of __________.
第四十四条 合营公司根据中华人民共和国和××省（市）关于职工劳动保护的有关规定，确保职工在正常生产条件下工作。 Article 44 The matters concerning the welfare funds， bonuses， labor protection and labor insurance， etc， shall be stipulated respectively in various rules by the joint venture company in ac-cordance with relevant
regulations of the People’s Republic of China and________ ， to ensure that the staff and workers go in for production and work under normal condition.
第四十五条 合营公司职工有权按照《中华人民共和国工会法》的规定，建立工会组织，开展工会活动。 Article 45 The staff and workers of joint venture company have the right to establish trade union organization and carry out activities in accordance with the stipulation of the ""Trade Union Law of the people's Republic of China"".
第四十六条 合营公司工会是职工利益的代表，它的任务是：依法维护职工的民主权利和物质利益；协助合营公司安排和合理使用福利、奖励基金；组织职工学习政治、业务、科学、技术、知识，开展文艺、体育活动；教育职工遵守劳动纪律，努力完成合营公司的各项经济任务。 Article 46 The trade union in the joint venture company is the representative of the
interests of the staff and workers. The tasks of the trade union are: to protect the democratic rights and ma-terial interests of the staff and workers pursuant to the law; to assist the joint venture company to arrange and make rational use of welfare funds and bonuses; to organize political， professional， scientific and technical studies， to carry out literary， art and sports activities; and to educate staff and workers to observe labor discipline and strive to fulfill the economic tasks of the joint venture company.
第四十七条 合营公司工会负责人有权列席有关讨论合营公司的发展规划、生产经营活动等问题的董事会会议，反映职工的意见和要求。 Article 47 The persons in charge of the trade union of the joint venture company has the right to attend as nonvoting members and to report the opinions and demands of staff and workers to meetings of the board of directors held to discuss issues such as development plans， production and managing activities of the joint venture company.
第四十八条 合营公司工会参加调解如工和合营公司之间发生的争议。 Article 48 The trade union shall take part in the mediation of disputes arising between the staff and workers and the joint venture company.
第四十九条 合营公司每月按合营公司职工实际工资总额的百分之二拨交工会经费。合营公司工会按照中华全国总工会制定的《工会经费管理办法》使用工会经费。 Article 49 The joint venture company shall allot an amount of money totally 2% of all the salaries of the staff and workers of the joint venture company as trade union's funds which shall be used by the trade union in accordance with the ""Managerial Rules for the Trade Union Funds"" formulated by the All China Federation of Trade Union.
第五条 合营公司为中国法人，受中国法律管辖和保护，其一切活动必遵守中国的法律、法令和有关条例规定。 Article 5 The joint venture company has the status of a legal person and is subject to the jurisdiction and protection of Chinese laws concerned. All
activities of the joint venture company shall be governed by the laws, decrees and pertinent rules and regulations of the People's Republic of China.
第五十条 合营期限为 年。自营业执照签发之日起计算。 Article 50 The duration of the joint venture company is ___________ years. The establishment of the joint
venture company shall start from the date on which the business license of the joint venture company is issued.
第五十一条 甲，乙方如一致认为终止合营符合各方最大利益时，可提前终止合营。但应在终止前九十天经董事会会议决定，并报原审批机构批准。 Article 51 With the agreement between both parties on the termination which should be pursuing the best benefits for the parties， the joint venture will be terminated. In this case， the decision for the termination shall be made by the board meeting 90 days before the date of termination of the joint venture， and be submitted to the original examining and approving authority.
第五十三条 合营期满或提前终止合营时，董事会应提出清算程序、原则和清算委员会人选，组成清算委员会，对合营公司财产进行清算。 Article 53 Upon the expiration of the
duration or termination of the joint venture company， the board of directors shall work out procedures and principles for the liquidation， nominate candidates for the liquidation committee for liquidating the assets of the joint venture company. 第五十四条 清算委员会任务是对合营公司的财产、债权、债务进行全面清查，编制资产负债表和财产目录，制定清算方案，提请董事会通过后执行。 Article 54 The task of the liquidation committee are: to conduct through check of the property of the joint venture company， its claims and indebtedness; to work out the statement of assets and liabilities and list of property; to formulate a liquidation plan. All these shall be carried out upon the approval of the board of directors.
第五十五条 清算委员会对合营公司的债务全部清偿后，其剩余的财产按甲、乙方在注册资本中的出资比例进行分配。 Article 55 The remaining property after the clearance of debts of the joint venture company shall be carried out upon the approval of the board of directors.
第五十六条 清算结束后，合营公司应向审批机构提出报告，并向原登记机构办理注销登记手续，缴回营业执照，同时对外公告。 Article 56 On completion of the liquidation， the joint
venture company shall submit a liquidation report to the original examining and approving authority， go through the formalities for nullifying its registration in the original registration office and hand in its business license， at the same time， make an announcement to the public.
第五十七条 合营公司结业后，其各种帐册，由甲方保存。 Article 57 After winding up of the joint venture company， its accounting books shall be left in the care of Party A. 第五十八条 合营公司董事会制定的规章制度有： Article 58 Following are the rules and regulations formulated by the board of directors of the joint venture company: 第五十九条 本章程的订立、效力、解释、履行均受中华人民共和国法律的管辖。 Article 59 The formation of this contract， its validity， interpretation， execution and
settlement of the disputes shall be governed by the relevant laws of the People's Republic of china.
第六条 甲、乙方合资经营的目的是：本着加强经济合作和技术交流的愿望，彩先进而适用的技术和科学的经营管理方法，提高产品质量，发民新产品，并在质量、价格等方面具有国际市场上的竟争能力，提高经济效益，使投资各方获得满意的经济利益。（注：在章程中要根据具体情况写明。） Article 6 The prupose of the parties to the joint venture is in conformity with the wish of enhancing the economic cooperation and technical exchanges， to raise economic results and ensure satisfactory economic benefits for each investor by improving the product quality, devloping new products， and gaining competitive position in the world market in quality and price through advanced and appropriate technology and scientific management.
第六十条 本章程的修改。必须经董事会会议一致通过决议，并报原审批机构批准。 Article 60 The amendment to the Articles of Association shall be unanimously agreed and decided by the board of directors and submitted to the original examining and approving authority for approval.
第六十一条 本章程用中文和英文书写，两种文本具有同等效力。上述两种文本如有不符，以中文本为准。 Article 61 The contract shall be written in Chinese and in English. Both languages are equally authentic. In events of any discrepancy between the two aforementioned versions， the Chinese version shall prevail.
第六十二条 本章程须经中华人民共和国对外经济贸易委员会批准才能行效。 Article 62 The Articles of Association shall come into effect upon the approval by People's Republic China. The same applies ×× Economic Relation and Trade Commission， in the events of amendments.
第六十三条 本章程于一九××年×月×日由甲、乙双方的授权代表在中国北京签字。 Article 63 The Articles of Association is signed in province (city) China by the authorized representatives of both parties on.
第七条 合营公司经营范围为： Article 7 Business scope of the joint venture company is
第八条 合营公司生产规模为： Article 8 The production scale of the joint venture company are at follows:
第九条 合营公司向国内、外市场自行销售其产品，并开展有关的其他服务。 Article 9 The products of the joint venture company will be sold on Chinese market and overseas market and after-sale services will be provided by themselves.
第一条 ARTICLE I
第二条 ARTICLE II
第五十二条 发生下列情况这一时，甲、乙任何一方有权依法终止合营。 Article52 When the following situations happened， either party have right to terminate the joint venture:
公司章程 ARTICLES OF ASSOCIATION
中外合资企业章程 ARTICLES OF ASSOCIATION FOR________LIMITED LIABILTY COMPANY
对以下事项，须出席董事会至少×名董事通过： As for other matters， approval by more than_________ directors shall be required. such as;
授权资本 AUTHORIZED CAPITAL
（7） 公司业务和财产的任何抵押或按揭应被看作是《公司条例》第80节项下由公司在正常业务过程中进行的行为。 （7） Any mortgage or charge of the undertaking and property of the Company shall for the purposes of Section 80 of the Ordinance be regarded as in the usual or regular course of the business carried on by the Company.
1） 同英属维尔京群岛居民进行业务往来； （a） carry on business with persons resident in the British Virgin Islands；
1） 同在英属维尔京群岛进行业务的人有存款关系； （a） it makes or maintains deposits with a person carrying on business within the British Virgin Islands；