Book1 Unit4 课文翻译及练习答案（5篇）

第一篇：Book1 Unit4 课文翻译及练习答案

新视界大学英语综合教程 第四单元课文翻译及练习答案

Active Reading

跨种族婚姻

“路易斯安那州的一位治安法官刚刚辞职了。此法官拒绝批准一对情侣结婚，因为女方是白人，而男方是黑人。几个星期以来，他拒绝离开职位，但最终还是辞职了，而且并未给出原因。路易斯安那州州长接受了他的辞职。这位白人治安法官声称，他一直避免批准不同种族间的婚姻，原因是他认为其子女会因此受罪。他说：‘对婚姻双方的任一种族来说，接纳这样家庭的孩子都是有难度的。我认为这些孩子会因此受罪，我不想让这种事情发生。’” 你认为这篇报道是什么时候发表的？也许是20 世纪50 年代吧？那个时候黑白种族隔离是有法可依的。也许是20 世纪60 年代吧？那个时候有马丁·路德·金领导的民权运动。事实上，这篇报道发表于2009 年10 月。

这个国家是著名的“大熔炉”，有着悠久的种族冲突的历史，也有一些成功融合的例子。这位法官今日仍然持有这种观点，我们是否应当感到耻辱？或者，他认识到了自己的错误并辞去职务，我们是否应当为此高兴？

经济全球化运动使得全世界范围内商品共享、服务共享、技术共享，这促进了跨种族婚姻。经济全球化运动同样对社会和文化产生影响，这也许会带来不同种族间的友谊、爱情和婚姻。但是，在美国的某些地区，“一滴血原则”似乎仍然有很大的影响。这一原则的内容是：只要你有一滴非裔的血，你就是黑人。那么，现如今，对于跨种族婚姻双方和美国大众来说，这样的婚姻有什么样的挑战和机遇呢？

在美国的某些政治和社交圈子里，人们认为跨种族婚姻只不过是为了让身为移民的一方得到绿卡，以便在此居留和工作。也有人声称，跨种族婚姻的动机在于较穷困的一方渴望获得经济保障，尽管这意味着他们也许不得不背井离乡。幸运的是，还有很多其他人明白人类的基本价值(如相互吸引）在跨种族婚姻中起着最重要的作用。

无论结婚的真正动机是什么，所有这些情侣都会面对不同金钱观与不同传统价值观的挑战，这些传统价值观包括对伴侣的尊重、传统的宗教观、被社区接受、男女分工以及传统的语言观等。

但是，他们面临的机遇也同样吸引人。一代又一代地更替，我们越发能够接受不同的种族与文化了。不同种族的人们之间的恋爱关系越发常见。事实上，如今有91% 的青少年认为和其他种族的人约会是完全正常的。如果某个孩子的父母分属两种文化或两个种族，这个孩子就被称为“第三文化儿童”，他们在成长过程中学习两种不同的文化，与任何曾在多个国家或多种文化下生活的人都能相处融洽。不仅如此，他们也经常与不同背景的人结婚。最后一点：我们已经了解全球化以及在个人层面和实际层面上分享观念、传统、习俗和态度的益处。

那么，我们怎么看待那些不赞成跨种族婚姻的人呢？这是他们的问题，不是我们的问题，这样说当然很简单。但有时候，我们很难抵御世俗的残酷和无情。

“他们是跨种族婚姻。她是阿肯色州人，而他来自肯塔基，但他们似乎过得不错。”这是一句众所周知的话，但在任何婚姻或情侣关系中，无论对方是相同种族的人还是不同种族的人，你都必须调整自己，以使双方幸福地生活在一起。

对于跨种族婚姻的双方来说，要面对所有的挑战、抓住所有的机会，关键是什么呢？

是爱。

为了享受地球村带来的各种好处，挑战不信任陌生人的群体偏见，我们只需记住罗马诗人维吉尔的著名诗句：

爱能征服一切。

Dealing with Unfamiliar Words

④ Complete the sentences with the correct form of the words in the box.1.quit

2.resign 3.challenge

4.adjust

5.mutual

6.claim

7.Justice ⑤ Replace the underlined words with the correct form of the words in the box.1.motive 2.influential

3.opportunity

4.attractive financial 5.Furthermore

benefits ⑥ Complete the paragraph with the correct form of the words in the box.1.approve 2.harshly

3.Civil

4.conquered 5.attitude 6.Prejudice 7.racial

8.integrate

9.conflict

Reading and Interpreting ⑦ 1.a 2.a 3.a

Language in Use ① Complete the sentences with the correct form of the verbs in brackets.1.to have

2.going

3.to see

4.spending

5.to get 6.to avoid making ② Now rewrite the sentences using It’s believed / claimed / said / thought that … 1.It’s said that love makes the world go round.2.It’s believed that it’s easy to get a green card.3.It’s thought that the civil rights movement began a long time before Martin Luther King.4.It’s claimed that Louisiana is the most conservative state in the US.5.It’s said that the first love story was written five thousand years ago.③ Now rewrite the sentences using in order(for someone)to do something.1.I came here in order to have a better life.2.He spoke to her after the lesson in order to clarify a few things.3.You must complete this form in order to apply for the job.4.He took his girlfriend to New Zealand in order for her to meet his parents.5.In order to get a new passport, you now have to apply online.Collocation ④ Complete the sentences with the correct preposition or adverb.1.in

2.on/about

3.to

4.of

5.from

6.to ⑤ Complete the sentences with the correct form of suitable expressions from the box.Sometimes more than one collocation is possible.1.enjoy---benefits / advantages

2.hold---opinions / views

3.face problems 4.play---role

5.welcomes---announcement

Translation ⑥ Translate the sentences into Chinese.1.This is the country of the famous “melting pot” with a long history both of conflict between races as well as some success in integrating them.这个国家是著名的“大熔炉”，有着悠久的种族冲突的历史，也有一些成功融合的例子。2.In certain political and social circles in the US, it’s believed that mixed-race couples marry in order for the immigrant partner to get a green card, to stay and work here.在美国的某些政治和社交圈子里，人们认为跨种族婚姻只不过是为了让身为移民的一方得到绿卡，以便在此居留和工作。

3.Fortunately, there are many others who understand that basic human values, such as mutual attraction, play the most important role in a mixed marriage.幸运的是，还有很多其他人明白人类的基本价值（如相互吸引）在跨种族婚姻中起着最重要的作用。

4.Whatever the real motives for marriage, all of these couples face the challenges of differences in their opinions towards money, towards traditional values of respect towards their partner, of religion, of being accepted by the community where they live, of the roles of men and women, and even of language.无论结婚的真正动机是什么，所有这些情侣都会面对不同金钱观与不同传统价值观的挑战，这些传统价值观包括对伴侣的尊重、传统的宗教观、被社区接受、男女分工以及传统的语言观等。

5.Children born to parents of two cultures or two races are now known as Third Culture Kids, who grow up learning two different cultures, and feel at home with anyone who has lived in more than one country or culture.如果某个孩子的父母分属两种文化或两个种族，这个孩子就被称为“第三文化儿童”，他们在成长过程中学习两种不同的文化，与任何曾在多个国家或多种文化下生活的人都能相处融洽。

⑦ Translate the sentences into English.1 那些不赞成跨国婚姻的人认为，种族、宗教、文化的不同会引起很多家庭冲突。(approve of;conflict)Those who don’t approve of mixed marriages believe that differences in race, religion and culture may lead to many family conflicts.2 随着全球化的发展，人们对跨国婚姻的偏见也正日益消除。(globalization;prejudice;remove)With globalization, the prejudices against mixed marriages are being removed from people’s minds.3 要想使婚姻成功，夫妻双方都应学会在适当的时候做出让步。(in order for)In order for a marriage to succeed, both husband and wife should learn to compromise at the right time.4 有的人认为最浪漫的爱情是一见钟情。(It is believed that „)

It is believed by some people that the most romantic love is love at first sight.5 如今，网络提供了更多的交友机会，一些人通过网络找到了真爱。(opportunity)

Today, the Internet provides more opportunities to make friends, and some find their true love through the Internet.Further Reading

漫步回忆 尼古拉斯·斯帕克斯的小说《漫步回忆》以及同名电影常常被看作是爱情故事。事实上，它更是一个描述青少年成长的故事。主人公在经历冒险或某种内心冲突之后，越发认清自己。这个故事不仅吸引曾经坠入爱河的人，也吸引所有在青少年时代经历过困境的人。

故事的叙述者是57岁的兰登·卡特，他描述了自己17岁时候的事，那一年改变了他的一生。“首先，你会笑；然后，你会哭——别怪我没有提前告诉你。”

在学校，兰登的人缘不错，但他根本不在乎上课或毕业。他对未来毫无雄心壮志，能偷懒就偷懒，还取笑一切在他看来与他不同的人。有一次，他开另外一个男生的玩笑，结果玩笑过了头，他遭到了学校的惩罚——被强制在放学之后做社区服务。

兰登的任务之一是在学校的戏剧中扮演角色，但他根本不会演戏，于是很不情愿地向珍米·沙利文求助。珍米是当地一个牧师的女儿，她认真、娴静，无论走到哪里都带着一本《圣经》。她有很强的宗教信仰，常常自问人生及其意义。在学校，兰登及其朋友们只有在平时开她玩笑的时候才会注意到她。

尽管如此，珍米仍然同意帮助兰登，但有一个条件：“你必须答应我，你不会爱上我。”“这不成问题。”兰登听到这个条件后大笑起来，认为这是非常不可能的事。

阴差阳错碰到一起的这两个人开始共度时光了，放学之后，兰登就到珍米家练习台词。兰登的演技不断进步，而且他也在珍米身上看到了自己缺乏的性情。他们的友谊渐渐加深，尽管兰登想保守这个秘密。有一天，珍米在学校里碰到兰登，问他是不是还愿意和她一起练习台词。他非常不友好地回答：“做你的梦吧”，因为他怕自己的朋友会嘲弄自己。大家哄堂大笑，珍米生气地离开了。兰登的笑容凝固了，他意识到自己深深地伤害了她。

此后，兰登决定要认真起来，最终靠自己的努力记住了台词。在演出的时候，珍米的美貌和嗓音使兰登感到震惊。在演出结尾的时候，他吻了珍米，而这并不是剧本里安排的。

对于两个人来说，这场演出都非常地成功，珍米也看到兰登在改变。他的朋友继续开珍米的玩笑，而兰登挺身而出维护珍米，并和朋友决裂。

他们对彼此的爱渐渐加深了。珍米说出了自己的“心愿清单”，包括和自己不喜欢的人交朋友、同时出现在两个地方、在父母结婚的教堂里结婚。于是，兰登努力让她梦想成真。有一次，在他们约会的时候，他带她到两州交界处，让她两脚分别站在州界的两侧。她意识到他是在帮助自己同时出现在两个地方。另一次约会的时候，他请她用望远镜为他寻找一颗星星。当她问为什么的时候，他说他以她的名字为这颗星命了名。

最终，珍米告诉兰登，她身患绝症。生活给这对年轻的情侣开了一个痛苦的玩笑，摧毁了他们对未来的希望。很快，他们就会因为死亡而分开。于是，兰登着手要使珍米的其他梦想得到实现。他们一同更深刻地领悟了爱的涵义。最后，兰登向珍米求婚，她接受了。在即将去世之前，珍米与兰登在她父母结婚的教堂里结婚，而那场婚礼漫步就成了永远的回忆。

几年之后，兰登拜访了珍米的父亲，告诉他自己已经被医学院录取了。这是珍米为他带来的生活目标。兰登告诉珍米的父亲，他没有能够使珍米“见证奇迹”的心愿成为现实，因而感到很难过。珍米的父亲回答说：“那个奇迹就是你。”

Reading and Understanding.② Match the statements with the characters.Landon: 1, 2, 4, 6, 8, 10.Jamie: 3, 5, 7, 9.③ a, c, b, b, a Dealing with Unfamiliar Words ④ 1.a miracle 2.astonished;attributes

3.outstanding

4.favourable

5.witnessed

6.rejected 7.reluctant ⑤ 1.punishment 2.tricks

3.odd

4.intend 5.performance

6.fulfil 7.reveals 8.proposes

Guided Writing ①

1.Today

2.In the old days

3.too

4.would

5.while

6.or ②

5, 2, 6, 3, 1, 4 ③

Traditional ways of dating in China

In the old days, it was the custom for the young man’s family to look for a young woman who would be a suitable wife for him.Once they had found one, they would contact the young woman’s family by means of a go-between.They would send gifts and if the girl’s family liked the proposal they would exchange horoscopes()and arrange the meeting to further discuss things.If the two families agreed, an engagement would be made and plans for the wedding take place.Today, young people in China usually meet at college or work or at informal dinners arranged by friends and relatives.Extra writing Directions: For this part, you are allowed 30 minutes to write a essay entitled Free admission to

museums.You should write at least 120 words according to the outline given below in Chinese:

1．越来越多的博物馆免费对外开放的目的是什么? 2．也会带来一些问题;3．你的看法?

(Jun.2009, CET-4, Writing)【写作提示】

这是一篇明显的解释说明型论说文，说明免费开放博物馆的目的和带来的问题，并提出自己的观点。

文章可以分为三段： 第一段，提出这种现象；

第二段，虽然提纲中只提到一种观点，但也可以扩展一下从双方不同的观点去阐述； 第三段，用自己的看法结束全文。

Free Admission To Museums

Nowadays, more and more museums open freely to visitors both home and abroad.The purpose of this practice obviously is to educate the public, to provide more opportunities for citizens to get easy access to the world of history, culture and knowledge.Although free admission to museums enjoys distinct advantages, there are still arguments that it may also bring harmful effects.Firstly, those valuable cultural relics conserved in the museums may be damaged or destroyed consciously or unconsciously by the visitors.Secondly, it could do a great damage to the environment and the facilities of the museums, as more people visiting means more litter and more equipment usage.Thirdly, free of charges result in huge economic burden on the operation of the museums.As far as I’m concerned, free admission to museums is of huge significance.More people get the opportunity to enlarge their knowledge.However, measures should be taken to educate the public to observe the rules and regulations when visiting the museums or even strict laws may be needed to protect the museums.第一段写要点1的内容，提出如今越来越多的博物馆向海内外参观者免费开放，这是一种现象，并说明博物馆免费开放的目的。紧扣提纲。第二段说明尽管这么做好处明显，但是同样也会带来负面影响。一是对博物馆的馆藏造成损坏；二是对博物馆的环境以及设备也是一种挑战；三是免费开放博物馆运营压力大。以此来说明要点2的内容。

最后一段表明自己的观点，赞成博物馆免费对外开放，但是也应该采取措施，甚至是采取法律手段来保护博物馆免受损坏。

get easy access to…

很容易得到，接近······ cultural relics 文物

conserve v.保存 do a great damage to 对······造成极大的损害 free of charges 免费

第二篇：外经贸商务英语函电课文翻译及练习答案(L1-L8)

Chapter II

Establishing Business Relations Lesson One

Developing Client Base

Chinese Version: 敬启者：

我方从贸易向导网获悉贵方行名与email地址，并得知你方需求购圆珠笔。我们在此介绍本公司及产品，以期与你方建立业务关系。

我们专营圆珠笔的生产和出口已超过六年，我们的产品品种多样，质量上乘，价格极具竞争力。欢迎登录我们的网站http://www.xiexiebang.com了解我公司概况及最新产品信息。

如果你对我们任何产品感兴趣，请告知，我们乐意提供详情。

作为积极的制造商，我们每月都有推出新产品。如果你们感兴趣，我们乐意定期为你们提供新信息。

谨上

Key to Exercises

I.Translate the following expressions into Chinese or vice versa: 1.进出口

2.建立业务关系 3.想要购买 4.贸易向导 5.最新设计 6.specialize in 7.be of interest to 8.be on the market 9.manufacturer 10.company profiles

II.Fill in each of the following blanks with a proper preposition： 1.in, for

2.of, of, to

3.into,with,in,of

4.from,of, in, with, for, of

5.of,of

III．Fill in the missing words in the following blanks with the first letter given： introduce, range, attach, trust, items, interest, interested, receiving, which, quotations

IV.Translate the following sentences into Chinese: 1.伦敦史密斯有限公司向我们介绍，贵公司是纺织品的主要进口商。2.我们从驻贵国的中国大使馆商务参赞处得知贵公司的行名与地址，并获悉贵公司欲同敝公司建立业务关系。

3.我们冒昧写信以期与贵公司建立业务关系。

4.我们有幸自荐，期望能有机会与贵公司合作，扩大业务。5.我们渴望扩大各种各样的农产品贸易，但遗憾的是我们在俄罗斯南部没有顾客，因此若能介绍该地区的一些最可靠的进口商将不胜感激。

6.我们是声誉卓著的出口商，长期经营此商品的出口业务。

7.我们愿在平等互利、互通有无的基础上与贵公司建立业务关系。8.为使你方对我各种款式的手工艺品有初步的了解，今航寄我方目录和一些样品以供你方参考。

Lesson Two

Request for Establishment of Business Relations

Chinese Version:

(A)敬启者：

承蒙米兰阿里斯托时装公司告知贵公司行名和地址，特此复函希望能发展业务关系。多年来, 本公司经营鞋类进口生意，现欲扩展业务范围。盼能惠赐商品目录和报价表。如价格公道，本公司必大额订购。

请早复。

谨上（B）敬启者：

本月16日收到有关建立商务关系的来函，不胜欣喜。谨遵要求另函奉上最新之出口商品目录和报价单。款项烦请以不可撤销保兑之信用证支付。如欲订货，请电邮为盼。

谨上

Key to Exercises I.Translate the following expressions into Chinese or vice versa: 1.不可撤销的保兑的信用证 2.按照…，依从… 3.最新目录 4.下订单 5.随函

6.under separate cover/by separate mail 7.price list 8.look forward to 9.extend one’s range 10.transact business

II.Fill in the blanks in their proper form with the following words and phrases: recommended，enter into，interested，accepted，enjoying，specific, in a position，trade

III.Translate the following sentences into English: 1.As we are interested in the ball point pens in your sample book, please send us your quotations.2.We avail ourselves of this opportunity to introduce to you that we are a state-owned corporation specializing in arts and crafts.3.In compliance with our contract, we’re going to open the L/C at the end of this month.4.We are in the hope of establishing the business relations with you.5.As requested, we are sending you, under separate cover, our latest catalogue and price list covering our export range.IV.Translate the following letter into English.October 21, 2009

Gentlemen:

As one of the largest importers of Chinese Arts & Crafts in this city, we shall be pleased to establish business relations with you.At present, we are interested in your products, details as per our Inquiry Note No.618 attached, and shall be glad to receive your keenest quotation as soon as possible.Yours truly, ChengJie

Encl.Lesson Three

Transferring Business Relations

Chinese version:

敬启者：

你方10月16日致我厦门分公司的邮件已转交我公司办理答复，因为标题项下的货物属于我们的经营范围。

然而，我们非常遗憾地通知你方这一具体业务已委托丹麦奥登塞杰克森威尔大街25号通用贸易公司代理，所以我们不能向你们供应该商品，建议你方与他们直接接洽以满足你们需要。

如对其他任何产品感兴趣，请告知。我们将十分乐意报盘。

谨上

Key to Exercises

I.Translate the following expressions into Chinese or vice versa: 1.标题项下的货物 2.办理答复 3.厦门分公司 4.能够

5.approach sb for sth 6.pass on 7.lie within the scope of one’s business activities 8.addressed to

II.Fill in the appropriate word from the list: position, inform, are in the market for, advise, approaching, addressed, passed on, cover, appreciate, competitive

III.Translate the following sentences into Chinese or vice versa: 1.你方十二月十日致我总公司的邮件已转交我们办复，因你所要的货物属我公司经营。2.关于罐头食品，我们建议你们与福建粮油食品进出口公司直接联系。3.你方十月八日来函已转交中国人民保险公司福州公司办复。4.一俟你方能接受新订货，请即告知我方

5.We very much regret that we are unable to supply what you require so far.6.We hope you will give this letter prompt attention.7.Your letter of March 5 addressed to our Dalian Branch has been passed on to us for attention and reply.8.The goods you enquired for lie within the scope of our business activities.Lesson Four

Credit Enquiries

Chinese version:

(A)敬启者：

我们接到美国大西洋电器有限公司一笔78800美元的订单，他们给我们的资信证明人是花旗银行纽约分行。我们希望能够了解该公司的财务和业务情况，如果你们能提供的任何信息我们将，不胜感激。

你方所提供的任何信息将被作为绝密看待，并且你方也不负任何责任。对于你方的合作预致谢意。

谨上

(B)

敬启者：

我方已了解了你方在11月8号来信中所提到的那家公司的有关情况，并且已告知你方应认真考虑与该公司的贸易合作。

在过去3年,公司出现资金困难,延误付款时间等问题.这些似乎是由于管理不当特别是贸易过度所引起。

我方建议你方能高度重视与他们的业务关系。但是,以上只是我方的个人意见同时希望你方也可以向我方提出长远的要求.谨上

Key to Exercises I.Translate the following expressions into Chinese or vice versa:

1.资信调查 2.财务状况 3.管理不善 4.资信证明人 5.贸易过度

6.business standing 7.in confidence 8.on one’s part

9.pay most careful attention to 10.without any responsibility

II.Complete the blanks with a proper word：

obliged，information，with，liberty，view，avoiding，confidential，to

III.Translate the following sentences into English:

1.ABC Trading Co.has given us your company as a reference.We should be obliged if you would advise us whether they are of good reputation.2.The above information is given confidentially and without responsibility on your part..3.We should highly appreciate it if you would inform us of the financial and business standing of the above firm.4.As regards any information about the business standing of the firm, please refer to the Bank of China, Beijing and the International Commercial Bank of China.5.Any information you may give will be treated as strictly confidential.IV．Translate the following letter into Chinese:

执事先生：

事由：伦敦贸易有限公司

关于你方八月十八日的来函，我们已从伦敦渣打银行收悉你方所需信息。

伦敦贸易公司创建于1940年，拥有注册资金100万英镑。主要经营纺织品进出口业务，供应商对该公司十分满意。我们认为与该公司进行30万英镑以内的业务应该没有问题，更大数额的业务建议用信用证凭即期汇票支付方式付款。

所提供的任何信息请作为绝密看待，并且我方也不负任何责任。

谨上

Key to Skill Training Draft a letter to a company asking for establishing business relations Exercise I

Fujian Dongfang I/E Corp.March 15, 2010

Tokyo Foodstuff Co., Ltd.Japan

Dear Sir or Madam，Through the courtesy of the Chamber of Commerce in Fujian, we have learned that you have been supplying the best quality foods all over the world, and we are sure there is a large demand for various exotic foods in our country.We are writing to you in the hope of establishing business relations with you.We are the largest food trading company in Fujian province with offices or representatives in all major cities and towns in the province.We have been importing a large variety of foods from Europe and the USA and consider that we have considerable experience in this field.A bright prospect for your products in our market is foreseeable.We look forward to hearing from you and assure you of our close cooperation at all times.Yours faithfully，Exercise II

China Anxi Tea I&E Co., Ltd.No.281 Citong Rd, Quanzhou

March 1, 2010

ABC Trading Corporation London, England Dear Sirs，On the recommendation of the Commercial Counselor’s Office of our Embassy in London, we have learned with pleasure the name and address of your firm.We wish to inform you that we specialize in the export of Chinese Tea and shall be glad to enter into business relations with you.To give you a general idea of our exports, we are sending you under separate cover an illustrated catalogue for your reference.Please let us have your specific enquiry if you are interested in any of the items listed in the catalogue.We shall make an offer promptly.We look forward to your early reply.Yours sincerely，China Anxi Tea I&E Co., Ltd.Chapter III

Enquiries, Offers and Counteroffers

Lesson Five Chinese Version：

(A)执事先生：

承蒙谢菲尔德Amstrong & Smith公司告知你们是纯棉被单和枕套的出口商。请寄送各种不同产品的详细资料，包括尺寸、颜色和价格，并随附各种质料制成的样品。

我们是本地区一家较大的经销商，上述提到的质地优良、价格适中的产品在我地会有市场销路的。

复信时请说明付款条件和对各品种超过100打购买量所能给予的折扣。你方的报价应包括保险加运费至利物浦。

盼早复。

(B)执事先生：

你方一月十五日询盘已收悉。随函寄去你方所要求的带有插图的目录和详细的价目表。同时，另邮寄去一些样品，相信你们见到这些样品时会认可我们的产品质量优良价格公道。

对于每种商品定期购买的数量不少于100打，我们同意给予2%的折扣。付款方式是不可撤销的即期信用证。

由于产品柔软耐用，我们的纯棉被单和枕套越来越受欢迎。比较了我们的价格后，你就会觉得我们难以完全满足你方的要求。但如果你方的订购不迟于二月底，我们保证及时交货。

我们愿提请你们注意目录中其它产品的详细资料，如，桌布和餐巾。期盼收到你方的首次订购。

Key to Exercises

I.Translate the following expressions into Chinese or vice versa: 1.各品种

2.满足需求

3.给予某人3%的折扣

4.及时装运 5.general enquiry

6.good quality and low price 7.feel confident 8.regular purchases 9.illustrated catalogue

10.under separate cover

II.Fill in the blanks with proper words:

1.for

2.appreciated

3.for, including 4.informed 5.for, of 6.purchases 7.enquiry

III．Translate the following sentences into English: 1.We would appreciate it if you send us the lowest quotations for the following items.2.We are interested in your products and we are enclosing our enquiry for 5000 children’s bicycles.3.As one of the largest exporters of toys in China, we would like to enter direct business relations with you.4.On regular purchases in quantities of not less than 800 dozen of individual items, we

would allow you a discount of 3%.Payment is to be made by a confirmed and irrevocable

L/C at sight.5.As our men’s leather shoes are excellent in quality and low in price, they are enjoying

fast sales in Europe.6.Thank you for your enquiry of August 21, 2008 , asking for the quotation for Black Tea.7.We inform you that we have airmailed you five copies of catalogue by separate mail.IV.Translate the following letter into Chinese:

敬启者：

十分感谢中国银行告知我方贵公司的名称和地址，欣然得知贵公司是中国最大的工艺品生产商和出口商之一。

现谨奉告澳大利亚对于价格适中的具有显著东方特色的礼品需求甚殷。目前来说，如能尽快报给我方不同尺寸的景泰蓝杯子和花瓶的最低价，我们将不胜感激。也欢迎贵方对其他所推荐的旅游者喜爱的中国工艺品礼品报价。如果所报价格具有竞争力，我方将给贵方大量订单。

有关支付事宜，一俟我方确认订货，当即开立以你方为受益人的全额的不可撤销的信用证。

Lesson

Six

Chinese Version：

(A)执事先生：

承蒙海外贸易有限公司的布朗先生介绍得知贵公司的行名和地址，以及你们是皮鞋的出口商。我们对上述所提到的产品的确很感兴趣，今特写信询问有关情况。

请寄给我们各种产品的详细资料，包括尺寸、颜色、样品，以及最低的报价和其它支付方式。

我们是本地主要的进口商之一，通常采用保兑的不可撤销的信用证支付。如果支付方式和交货期令我们满意，我们将向你们定期订购。

对于你方的办理预致谢意。你方的报盘一定会得到我们认真地考虑。希望这将是我们长期互利的贸易往来的良好开端。

盼早复。

(B)执事先生：

2007年3月7日来函已收悉。函中要求我们对皮鞋报盘。现向你方报盘有关6000双的男式皮鞋。每双20美元成本加运费至欧洲各主要口岸，从2007年4月开始分三批每月等量装运。付款应以不可撤销的、保兑的信用证，凭即期汇票付款。请相信我们所报的价格已经是最优惠的，因此无法接受你方的还盘。

由于近几年许多商家都向我们大量订购，有些甚至催促续订购，因此相信我们的产品在你地市场是畅销品而且还能为你们赢利。

请速复并抓住这次机会。

Key to Exercises

I.Translate the following expressions into Chinese or vise versa: 1.大量订购某物

2.供你方参考

3.畅销品

4.借此机会

5.分四批每周等量装运6.inquire about

7.delivery date

terms of payment 9.the best price 10.EMP

II．Translate the following sentences into English:

1.We trust that you will find the quality of the captioned goods satisfactory.2.We shall appreciate it if you can fax an offer for 3000 pieces of “Airmate” Electric Fans CIF Singapore.3.We assure you that we will cooperate with you closely in this respect.4.Please be informed that we have quoted them the price CFR London for our Printed Shirting.5.We avail ourselves of this opportunity to approach you and enquire for “Haier” refrigerators.6.We specialize in the import of “Hero” pens.Please inform us of the details of various ranges and terms of payment.III.Fill in the blank with a proper word and then translate the letter into Chinese:

receipt, offer, basis, in, follows, confirmation, stock, enable, awaiting

敬启者：

你方七月十日函悉，要求我们报10，000公吨精砂糖上海船边交货价。感谢你方对我方产品感兴趣。

应你方要求，现报价如下: 品名：精砂糖

包装：每100公斤装一新麻袋 数量：10，000公吨

价格：每公吨105美元上海船边交货价

支付：以我方为受益人的100%保兑的不可撤销的信用证，凭即期汇票支付。装运期：2009年10 / 11月

请注意我方现货不多，如果同意我方报价，希望及时开出信用证以便我方尽快安排装运。

等待你方尽快回复。

Lesson Seven

Chinese Version：

(A)执事先生：

兹确认收到你方本月十日来函，获悉你方要求得到男式衬衫的男式夹克衫成本加运费鹿特丹的实盘。

现向你方报男式衬衫5，000打，每件98美元成本加运费鹿特丹或其它欧洲主要港口的净价，装运期为2008年3/4月份。此报盘为实盘，以你方答复于2月5日前到达我方为有效。

请注意我们已报出最优惠价格，因而任何还盘都不予考虑。

关于男式夹克衫，现告知你方：我们目前仅有的几笔货已向其它地区报盘，但若你方能给我们一个可以接受的递价，你方则可能获得该货。

顺便告知，近来对上述商品的需求量很大，如此日益增长的需求必然导致价格的上涨。然而，你方若能立即接受就可以充分利用市场上涨的这一机会从中获利。

(B)执事先生：

感谢你方6月15日询购手工刺绣纯棉台布500打。

我们的台布在欧洲市场上深受欢迎。这不只是因为台布的质量好、设计美观，而且也因为是手绣的。在过去的几年里，很多商人已向我们大量订货，有些还渴望订货。我们相信我们的台布在你市场上同样适销。

对你所要求的数量，我们现报盘如下，以我方最后确认为准。手工刺绣纯棉台布：

数量：1，000条

货号：205

单价：10美元/ 条 数量：100

条

货号：202

单价： 20美元/ 条 成本保险加运费安特卫普净价 支付：凭即期信用证

装运：收到信用证后5-6周内

我们另函寄给你们最新的目录册以供参考。

如上述报盘可接受的话，请传真告知以便我方确认。

Key to Exercises

I.Translate the following expressions into Chinese or vise versa:

1.续订订单

2.考虑接受还盘

3.在报盘中

4.增长的需求

5.深受欢迎 6.firm offer

7.in stock

8.result in 9.benefit from

10.article number

II.Fill in the blanks with the appropriate words given below:

1.on, as

2.without delay

3.make a reduction 4.being unable 5.to 6.at a price

7.stand 8.regrettable 9.call for 10.through

III.Translate the following sentences into English or vice versa :

1.Please make us a firm offer, stating the earliest date of delivery and the quantities available.2.If you have “Hero” Brand Pens in stock, please send us some samples under separate cover.3.Your quotation is so high that we find it difficult to make a bid.4.现报盘如下，以贵方接受复函于九月十五日前抵达我处为有效。

5.本公司在纽约的分处请求提供要销售到中南美洲的5，000台电风扇的报价。请告知贵公司所能定期交货的数量，并报出CIF洛杉矶的最优惠条件。

6.由于这是目前仅有的一批货，如果你们想要购买请尽快传真确认。

IV.Translate the following letter into English: Dear Sirs，We thank you for your enquiry of August 23.As requested, we are enclosing a copy of illustrated catalogue you asked for and are offering as follows, subject to your reply reaching us within ten days.Commodity: “Youngor” Men’s Shirts Quantity: 1000 dozen Specifications: As per list enclosed Unit price: Stg.￡25 per dozen CIF London Shipment: November/ December , 2009 Payment: By a confirmed, irrevocable L/C payable by sight draft, to reach the sellers one month before shipment.We trust the above offer will be acceptable to you and are awaiting your favorable reply with keen interest.Lesson Eight Chinese Version：

(A)执事先生：

你方七月一日有关桌布的报盘已收悉。

坦率地说，我们对你方的桌布很感兴趣因为本地对该产品的需求日益增长。很遗憾你们的报价实在偏高了，不言而喻，若接受你方报价我们就几乎没什么利润空间了。此外，若能降价10%我们可能购买这两种桌布的全部库存。

请速复，希望能借此机会与你方达成交易。为了促成我们间的贸易，相信你方愿给予价格优惠。

关于其它种类的桌布，由于我们收到来自利物浦的船货，目前仍有大量库存。然而，不久就能收到我们的订单，因为我们相信最近旺盛的需求不久就能消耗我们的库存。

希望能降价，静候佳音。

(B)执事先生：

你方七月二十日要求降价的来函已收悉。

很遗憾你们仍然觉得我们的价格太高。然而，为了扩大我们之间的业务，我们已尽可能地降低价格。如果其它供货商的产品质量和我们的一样，他们的报价不可能低于我们的。如果你们无法接受，很抱歉我们不能满足你们的要求。

请放心，如果你们今后想要向我们订购，你方的要求都将象以往一样得到我们及时的办理。

(C)执事先生：

十月五日来函收悉。

考虑到我们之间长期的贸易往来，我们愿接受你方还盘，答应给予3%的特别折扣。但由于原材料的价格不断上涨，我们的价格不会仍是原价且在不久的将来还可能上涨，所以折扣仅限此次。为了你方的利益，建议你方尽快达成这次交易。

请放心你方的订单都将得到我们认真的办理。盼速复。

Key to Exercises I.Translate the following expressions into Chinese or vise versa: 1.旺盛的需求

2.以……为目的3.假如

4.得到某人的及时办理

5.special discount 6.raw material 7.in one’s interest 8.take this opportunity 9.cut the price by 10%

10.meet one’s demand

II.Choose the best answer: d b c d d

b c b b c

b c III.Correct the mistake in each of the following sentences: 1.In compliance with your request, we now quote you subject to our confirmation for the following.2.If you could make a reduction of 10% on the quotation, we have confidence in securing large orders for you.3.We offer you 500 sets Machine Tools at USD5,000 on CIF London basis in June / July shipment.4.We are enclosing a catalogue which may be of some help to you in selecting items.5.We shall appreciate it if you could quote us for the following items.6.We are a leading corporation dealing in industrial chemical and would like to establish direct business relations with you.7.We regret to say that the goods enquired for in your letter of January 7 are no longer available.8.Having obtained your name from one of our clients, we wish to inform you of our desire to import some of the commodities you handle.9.We wish to know whether or not the following items are available from stock.10.We are sending you separately a copy of our latest pricelist for your reference.11.In the meantime, we would like you to send us samples of various materials which the dresses are made of.12.Active demand will certainly result in increased price, to which we hope you will pay attention, and meanwhile we are expecting your early order.IV.Fill in the blanks with correct forms of “regret” : 1.regrettable

2.regreful

3.regret 4.regret 5.regret 6.regretfully

V.Fill in the blanks with the words and phrases given below:(1)exporter, interested, quotation, specification, place

(2)inquiry, enter, reference, discount, anticipate

第三篇：电大财经英语教材课文翻译及练习答案（最终版）

Unit 1

Steve talks about his company Xiaoyan helps her friends, Mary and Polly.They have a party at Caffe Roma.Franco is their friend who owns this restaurant.They buy the wine and food wholesale.They cooperate to save money.Xiaoyan meets Steve Bracken who is an import director.He talks about his company.It buys raw materials from one country whose resources are cheap.It buys parts from another country where labour costs are low.It puts them together in a third country.Then it imports the products into Britain where they are sold.Steve cooperates with many companies.His business model makes a food profit.晓燕帮助她的朋友，Mary和Polly。她们在Caffe Roma餐厅举行聚会。Franco是她们的朋友，他是这家餐厅的老板。餐厅以批发的形式买入酒和食物。他们合作以节约开支。晓燕遇到一位负责进口的公司主管Steve Bracken。他谈论了自己的公司。他的公司从资源便宜的国家购买原材料，从另一个劳动力成本低的国家购买零部件，再在第三个国家将它们拼装组合，然后该公司将这些产品进口到英国出售。Steve和很多公司合作。他们的商业模式盈利良好。

Steve describes some business models Steve says companies want to earn a profit.One company may accept lower profits.They can quickly gain a large market share.While another company may seek higher profit margins.They sell luxury goods that have high brand value.Most companies try to cut costs using the cheapest suppliers and workers.But a few companies adopt a „green‟ model that takes care of the environment.They pay their workers a fair wage, which in not the lowest.Other companies use a start-up model.They grow very fast during the first few years when their product is in great demand.But sometimes they fail after three or four year.This is common in the city where they grow very fast at first but sometimes they fail after a few years.Some have a business model which is not sustainable.Researching the market is the best way to know which business model will suit your company.Steve说公司都希望获取利润。某些公司愿意接受较低的利润，他们就能很快获得较大的市场份额。也有公司希望寻求高额的利润，他们出售具有高品牌价值的奢侈品。大部分公司都试图通过采用最便宜的供货商和工人的方式来削减成本。但是有少数公司采用保护环境的“绿色”模式。他们付给员工合理的工资，这不是最低工资。有些公司采用启动模式，这样的公司在产品需求旺盛的最初几年成长迅速。但是有时这样的公司三、四年后就倒闭了。这样的情况在城市里很普遍，他们起初增长很快，有时几年以后就倒闭了。有些公司的商业模式不可持续。市场调查时了解自己公司适合何种商业模式的最佳途径。

1.Most companies want more_ profit __.2.Selling at a low profit can get more __ buyers __.3.Luxury goods sell at a ___ high ___ price.4.Green companies pay wages which are ____ just right ___.5.Companies which use a start-up model may grow very __ fast __ at first.6.A sustainable company can keep going for ___ more than 4__ year.Unit2

David describes the structure of the bank Xiaoyan comes to London where she learns more about banking.David Manning who is the IT manager introduces the departments of the bank.The Personal Banking Department is in the lobby on the ground floor.Here customers can pay in money.If they want to withdraw cash, then they can use the ATM in the lobby.The Business Banking Department is on the first floor.It manages the various accounts for local companies.Many accountants work on the second and third floors.Then the Foreign Department is on the fourth floor.If a local company has branches in another country, then it will use this Foreign Department.On the fifth floor is the IT Department which has the bank‟s main computer.The bank does not have a Human Resources Department.Instead, the Human Resources Director uses the main computer to manage the staff salary and pensions.晓燕来到伦敦学习与银行相关的更多内容。David Manning是IT经理，他（向晓燕）介绍银行的各个部门。个人银行部在一楼大厅。在这里客户可以支付现金。如果客户要支取现金，他们可以使用大厅里的自动取款机。商务银行部在二楼。这个部门管理着许多本地公司的账户。许多会计在三楼和四楼工作。外国银行部在五楼。如果本地的公司在国外有分公司，他们就需要用到外国银行部。六楼是IT部门，银行的计算机服务器就在这里。这家银行没有人力资源部。取而代之的是，人力资源主管用计算机主机来管理职工的工资和养老金。1.How many department are there in this bank? Four 2.Which department do public individuals use? Personal Banking 3.Which department is on the lowest floor? Personal Banking 4.Where do some accountants work? 3rd floor 5.Where does the Human Resources Director work? 5th floor 6.Who does the Human Resources Director look after? Employees

In the Business Department Most workers keep their savings in a bank.The bank pays them a small amount as interest.After collecting many deposits from people, the bank has a lot of cash.Some of the deposits are long term, so the bank expects to keep them safe for many years.The Business Department is where the bank lends out this cash to companies.If a company wants to invest in new machinery, then it can ask for a loan from the bank.The bank wants companies to borrow this cash.Then it can get high interest on the loans.The bank pays only a low interest rate to the private savers, and collects a high interest rate from the corporate borrowers.This is how the bank makes a profit.Of course, the bank doesn‟t want to lose its customers‟ money, so it is careful about companies who get a loan.If the company is at high risk to repay the loan, then the bank may refuse or charge a very high interest rate.大多数员工把存款放入银行。银行付给他们少量的钱作为利息。银行收集了大量的存款以后就有了大量的现金。有些存款是长期的，所以银行希望能够安全地保存多年。商业银行部是银行把现金借给公司的部门。如果某家公司想要投资新的机器设备，就可以向银行申请贷款。银行希望公司来借（存款）现金，这样银行就能从贷款中获得高额利息。银行向存款的个人只需支付较低的利息，从公司贷款方收取较高的利息。这就是银行如何盈利的模式。当然，银行不希望丢失客户的存款，所以对贷款公司十分小心。如果一家公司偿还贷款的风险很高，那么银行可能会拒绝放贷或者收取高额利息。1.2.3.4.5.6.Who are the customers in the Business Department? Companies What do companies do in the Business Department? Borrow money If the company pays high interest, how much does the bank trust it? Not much What does a company buy with a loan? Machinery How can a bank make a profit? Form high interest loans Who are the owners of the savings in a bank? Individual workers

Unit 3

Xiaoyan counts up how much she pays as rent Xiaoyan moves into the flat above Caffe Roma.It is closer to the bank where she works, but it costs more.Last year she paid £135 each month.In twelve months she paid only 12 times of £135, which was £1,620.Now she pays £150 plus £25 for gas and electricity.She calculates that in the next year she will pay twelve times £175, which will equal £2,100.She decides to walk to work to save money.Her best friend Mary who is a student lives there too.They share the shopping and cooking.So eating together is cheaper than living alone, and saves her time.They take turns cooking dinner during the week.At weekends they usually get up after ten o‟clock and then eat out.Last Sunday, Xiaoyan got up very late at eleven thirty, and Franco cooked lunch for her.They enjoyed eating lunch.They talked about the lease and how to pay the rent.Xiaoyan agreed to pay him automatically each month through her bank.晓燕搬入了Caffe Roma餐厅楼上的公寓。这里离她工作的银行很近，但是价格也要高。去年她每个月付135英镑，12个月只需要付135英镑的12倍，也就是1620英镑。现在她付150英镑加上25英镑用于天然气和电。她计算出下一年他要支付175英镑的12倍，也就是2100英镑。她决定走路去上班来节省开支。

她最好的朋友Mary也住在那里，她还是个学生。她们一起支付购物和做饭的开销。这样看来，一起吃比单独住要便宜，而且节省时间。工作日，她们轮流做饭。周末她们通常10点以后起床，然后在外面吃饭。

上个星期天，晓燕起得很晚，十一点半才起床，Franco为她做了中饭。他们一起吃中饭，谈论租房合同和租金的支付方式。晓燕同意每个月通过她的银行自动转账的方式支付（他）租金。

1.Caffe Roma is near the bank.T 2.No one else is living there.F 3.Xiaoyan and Mary cooperate together.T 4.Xiaoyan cooks dinner five times a week.F 5.Xiaoyan buys the flat.F 6.She pays the rent through e-banking.T

Xiaoyan asked about accounting Yesterday Xiaoyan went to the second floor where the accountants worked.Xiaoyan asked what their main task was, and what other things they did.They said they mainly added up lots and lots of numbers which customers provided.They also studied different ways of accounting.She was surprised that the accountants spent a lot of time checking each other!Last week they checked the accountants at the overseas branches.The accountants find that errors are often caused by different accounting systems.Sometimes the local laws are different.In England the sales tax is twenty percent(20%)and in Japan only five percent(5%).In other countries it may be higher or lower.The data for each region are collected to match each local tax system.Then they prepare the final accounts.They use the mainframe computer to help them.It has good software applications for accounting.昨天晓燕去了会计人员工作的二楼。晓燕询问了他们的主要工作是什么，其他的工作有哪些。他们说他们主要合计消费者提供的大量数据。他们也学习不同的计算方法。令她吃惊的是，这些会计人员花了大量的时间相互核对账目。上个星期他们核对了海外分总司的账目。

会计师们发现很多问题常常是由于不同的财会制度造成的。有时本地的法律有不同。英国的营业税是20%，日本仅5%，其他国家或高或低。每个地区的数据被收集整理出来，以便与各地的税务制度相匹配。会计师们制作最终的账目，他们用大型计算机来帮助他们计算。这种大型计算机具有用于财会方面的优质应用软件。1.Who worked on the second floor? Accountants 2.Why did Xiaoyan go there? To learn something 3.What did Xiaoyan do on the second floor? She asked some questions 4.What often causes errors in accounting? Different tax systems 5.Who prepares the final accounts? Accountants 6.Which country charges sales tax higher than England? Not mentioned Unit 4 Franco visits the bank The bank worries that Franco does not keep the books for his restaurant.The manager, Mr.MacCallan, explains to Franco that the bank needs a financial statement.“This will tell us how well your restaurant is doing.” A financial statement is a formal report of the performance last year.It says how much money came in, and how much money went out.Also it suggests what next year will be like.So the bank can judge how much money to lend to the restaurant.The bank can assess the risks involved.If the risk is high, then the bank may refuse to loan any money, or will ask for high interest to be paid.Mr.MacCallan asks Franco to go home and find all the receipts from last year.“Please prepare your books, and give us a financial statement.” He says to Franco.银行担心Franco没有保存他餐厅的账簿。MacCallan经理向Franco解释说银行需要一份财务报表。“这将告诉我们你的餐厅运作的有多好。”财务报表是表示上业绩的正式报告，说明了收入多少和支出多少。也给出了下一的走势情况。这样银行就可以决定借多少额度给这家餐厅。银行也可以评估相关的风险。如果风险很高，银行可以拒绝贷任何钱，或者要求支付高额利息。MacCallan让Franco 回家找出去年的所有收据。“请准备好你的帐簿，给我们一份财务报表。”他对Franco说。

1.What does the restaurant NOT have? Books 2.Who is the bank manager? Neil MacCallan 3.What does the bank want? A statement 4.What does a financial statement say? Income and outgoings 5.The bank will lend money if the risk is __low__.6.Did Franco bring his books? No

Everyone is helping Franco Steve and David help Franco.Together they prepare his accounts to show the bank manager.Xiaoyan helps too.Franco finds his receipts from last year.They add up the costs for food, and then the costs for gas, for electricity, and for water.They also calculate the cost of paying staff.Franco paid health insurance, and accident insurance too.Finally they calculate all the income from customers.The accounts have two columns.The left column is for money out, and the right column is for money in.Steve writes a list of the income from customers in the right column, and the costs of food, utilities, and staff in the left column.At last he calculates the difference.There is a small profit of £4,500.It is not enough to buy new tables and chairs.However, the bank will be happy, because it was a profit, not a loss!Steve和David帮助Franco。他们一起准备账目来给银行经理。晓燕也帮忙了。Franco找出了去年的所有收据。他们计算了食物、天然气、电和水的开销总和。他们也计算了人工成本的总数。Franco交了健康保险和意外保险。最后他们计算了从顾客处获得的收入。帐簿包括两栏。左栏记货币支出额，右栏记货币流入量。Steve在右栏写下从顾客处获得的收入。左栏记食物、水电和人工工资的成本支出。最后计算两栏的差额，有4500英镑的小额盈利。这笔钱不够用来买新桌子和新椅子。然而，银行会很开心，因为是盈利，而不是亏损。1.Franco needs help to _keep books_.2.How many columns do the accounts have? Two 3.On which side is income money written? Right 4.Money from customers is _income_.5.Costs for staff are _outgoings_.6.Which side shows the outgoings? Left

Unit 5 Last week Tom Walker arrived in London where his company has a new office.His company started up six months ago in Hong Kong.Now they are expanding their business in Europe.He had to open a new bank account for his company at ABHK Bank.When he arrived at the bank, he couldn’t find where to open an account.He asked at the customer service desk.They told him to go up to the Foreign Department on the fourth floor.The bank which has a branch in Hong Kong arranged everything for him.They transferred the funds, and completed everything electronically.He thought e-banking was very efficient.Then the bank manager introduced him to their accountants who advise companies about international taxation（征税）.上个星期Tom Walker来到伦敦，那里他的公司有一个新的办事处。他的公司六个月前在香港成立。现在他们在欧洲拓展业务。他需要在ABHK银行为他的公司开立一个新的银行账户。当他来到银行，他不知道在哪里开账户。他在客户服务处询问了一下，他们告诉他到四楼的外国银行部。这家银行的香港分行已经为他准备好了一切。他们进行了资金转账，所有事情都通过电子化完成。他觉得电子银行十分高效。然后银行的经理把他介绍给会计师，会计师会对公司的国际征税提出建议。

1.Where is Tom Walker’s company’s head office? Hong Kong 2.When did his company start? About half a year ago 3.Where did he open a new account? In the Foreign Department 4.What did the Hong Kong office send to London? Money 5.What do the accountants help with? Tax laws

Most people who live in the city have bank accounts.A current account is one that has cash put in or withdraw at any time.Their monthly salary goes automatically to this account.Many also have a deposit account for their long-term savings with interest.On the other hand, all registered companies(where they are in the country or in the city)must have a bank account and show their books to the government.They must pay lots of different taxes – including consumer tax, import or export tax, sales tax, and tax on profits.That is why companies employ accountants.While the companies are busy doing their business, the accountants are busy looking after the books for them.They also prepare the annual financial statement.大多数居住在城市里的人都有银行账户。活期账户就是人们可以随时把现金存入或者取出的账户。他们的月薪自动转账到这个账户。很多人也还有一个存款账户用来存有利息的长期存款。另一方面，所有有登记的公司（无论是农村的还是城市的）都有一个银行账户并且把他们的账簿上交给政府。他们需要支付不同的税—包括消费税，进出口税，营业税，和所得税。这就是公司需要聘请会计师的原因。当公司忙于开展业务的时候，会计师忙于帮助公司照料他们的账簿。他们还要准备财务报表。1.Everyone has a bank account.F

2.Companies pay salary into current accounts.T 3.Only in the city registered companies pay many kinds of tax.F 4.Companies must pay income tax.F 5.Accountants prepare financial statements every year.T

Unit 6

Different kinds of bank account Franco has two accounts at the bank.One is his personal current account, which costs him £125 per year.If he kept an average monthly balance of more than £10,000 in this account, then he wouldn‟t pay any bank charges.The other is the one which he uses for his restaurant business.“You don‟t have any long-term deposit account, do you?” said Mr.MacCallan.“If you had more than £1,000 in a deposit account, then you would get 4.5% interest on this every year.” Franco thought to himself that would be £45 extra per year free.“That would make good business sense.” He thought.Franco有两个银行账户。一个是他的个人活期账户，这个账户每年需要支付125英镑的费用。如果他的账户保持平均每个月10000英镑的余额，就不用支付任何的银行费用。另一个账户是用于他的餐厅业务的。“你没有任何定期储蓄账户，对吗？”MacCallan说，“如果你的储蓄账户有多于1000英镑的存款，每年就能获得4.5%的利息。”Franco想那就每年能有45英镑的额外收入了。“那可具有不错的商务意义”他想。1.Franco has a long-term deposit account.F 2.His personal account has less than £10,000.T 3.Franco pays the bank for his current account.T 4.A deposit account pays interest.T

5.Franco doesn‟t think 4.5% interest is good.F 6.Some income comes from a deposit account.T

Getting a loan Mr.MacCallan read Franco’s financial statement.The assets include a lot of prime real estate.The land alone is worth £235,000, and on this land the restaurant is worth more than £158,000.Franco has a very high cash flow with more than £15,000 going in and out every month, but not much extra left over at the end of each month.Since there is only a little left, then he wouldn‟t have enough to pay the interest on a loan.“Why don‟t you apply for a mortgage?” Mr.MacCallan suggested.“The restaurant is good collateral, isn‟t it?” So you would easily get a mortgage of £100,000.” He also suggested a start-up loans are suitable for businesses that need high investment without any strings attached,” he explained.Franco decided to apply for both.Then he would be able to expand the restaurant.McaCallan先生看了Franco的财务报表。他的资产包括很多的主要房地产。单土地价值就有235，000英镑，而建在这块地面上的餐馆价值158，000英镑。Franco每个月出入的现金流很高，达到15，000英镑以上，但是每个月的额外结余不多。由于每个月剩余的钱不多，他将没有足够多的钱来支付贷款利息。“为什么不申请抵押贷款呢？” McaCallan先生建议。“餐馆就是一个很好的抵押，不是吗？这样你就可以很轻松地得到100，000英镑的抵押款。”他还建议了一项启动贷款，这项贷款的前五年利率为0%。“启动贷款适合于那些需要较多投资，又不愿有任何附加条款的企业，”他解释。Franco决定两项都申请，那么他就能扩大餐馆规模了。1.What did Franco want to do? To borrow some money 2.What does the financial statement say? The land value 3.How much are Franco’s expenditures each month? Just less than income 4.Does Franco’s restaurant make a lot of profit? No 5.What did the manager suggest? Both “a” and “b” 6.What will a start-up loan give Franco? No mortgage

Unit 7

Use a computer to keep your accounts Franco spent many hours collecting all the restaurant receipts last week to show Mr.MacCallan.“If you used a computer for accounting, then you’d save yourself a lot of time”, urged Xiaoyan.“Every evening after work, you can input the amounts into the computer.At the end of this year, you will not need to worry.Your restaurant accounts will be printed out automatically.” Franco thought this was a good idea.The tax office sometimes checks the original receipts.So he’ll still need to put them away safely.He asks Xiaoyan and David to help him set up a computer system.They plan to buy a small computer and a software program for accounting.Franco is going to use this to keep his accounts.“And don’t forget to make backup copies,” warned David.“So you will not lose anything.”

Franco 上个星期用了大量的时间收集餐馆的收据来给MacCallan先生看。“如果你用电脑来记账，你可以为自己节约很多时间”，晓燕劝告到，“每天傍晚下班后，你可以把总数输入电脑，到年底，你就不用担心了。你的餐馆的帐簿就自动打印出来。”Franco认为这是一个好主意。税务部门有时候会核对原始收据，所以他还是需要将收据安全地保管好。他让晓燕和David帮助他建立一个计算机系统。他们决定购买一台小电脑和用于会计的软件程序。Franco将用这些来记账。“不要忘记做备份，”David提醒到。“这样你就不会丢失任何东西。” 1.What took Franco a lot of time? Finding receipts 2.Who wanted to see the receipts? Mr.MacCallan 3.What did Xiaoyan advise him to do? To buy a computer 4.What is going to happen at the end of this year? Franco will have his accounts from the computer 5.What does Franco think is a good idea? He uses a computer program for accounts 6.When would a backup copy be useful? If his computer breaks down

Franco wants to employ more staff The restaurant has only one chef, and Franco is going to employ a new assistant cook next week.The waiter works every day, and there are two students who help out part-time.“We shall be busier next month,” Franco thinks.“I’ll have to get in another waiter, to help serve up the food.” Then there will be six people working for him.If he employed the new waiter part-time, then he wouldn’t have to pay out health insurance and pension contributions for him.Franco decides that he is going to ask Mary.Perhaps she would be able to find out a friend at college who wants to get some extra cash-in-hand.Paying cash will keep everything off the books.“That’ll be easier than writing down everything,” he thinks.餐馆只有一个厨师，Franco下个星期将要招聘一位新的助理厨师。（餐厅的）服务员每天工作，还有两个兼职的学生帮忙。“我们下个月会更忙，”Franco想，“我们需要另外一名服务员来帮忙上菜。”那么，将有六个人为他工作了。如果他再招一名新的兼职服务员，他将不再为他支付医疗保险和养老保险。Franco决定问一下Mary，也许她可以在大学里找到某个想要赚些外快的朋友。用现金支付工资不用记入账簿。“这比什么都要记入账方便。”他想。1.What does the chef do? He cooks the food 2.Where will the new assistant work? In the kitchen 3.How many new employees will Franco hire? Three 4.Why does Franco decide to ask Mary? To save money 5.Who have health insurance? Full-time staff 6.Why does Franco want more staff? To improve customer service

Unit 8

Using an agent to preserve the bottom line “You don’t know the local markets.If you set up your own branches in Europe, you will take on a high risk,” warned Mark Howard.Mark has worked at the bank’s office in Paris for two years, and he has studied the business opportunities there.“Your best strategy is to expand your company online, and find an agent on the ground,” Mark explained.“And our bank can help you with buying and selling online.Wouldn’t you like to try e-commerce at relatively low risk?”

Mark recommends Camports Freight Forwarders which have acted as agents throughout Europe for many large companies.“They have built up a good reputation over the years.Give them a call, and you’ll find they are just right for your company, Steve.”

Xiaoyan is happy that Mark has persuaded Steve to be more careful.“This meeting has been fruitful,” she thinks to herself.“你不清楚本地市场，如果你在欧洲成立你自己的分公司，你将承担很高的风险。”Mark Howard提醒到。Mark在银行的巴黎办公室工作两年了，他研究了那里的市场准入机会。“ 最好的对策是在线扩大你们的生意，然后在当地找一个代理商。”Mark 解释，“同时我们的银行会在在线买卖上给予你帮助。你们难道不想试试相对风险较小的电子商务吗？” Mark推荐了Camports Freight Forwarders公司，他们在欧洲市场已经为很多大公司做过代理。“他们这几年建立了很好的声誉。给他们打个电话，你会发现他们恰好适合你的公司，Steve。”

晓燕很高兴Mark劝说Steve要更谨慎一些。她想：“这次见面很有收获。” 1.Mark talked about local companies.F 2.Steve has studied in France.F 3.Steve has set up branches in Europe.F 4.Mark advises Steve to use an agent.T 5.Camports Freight Forwarder is not reliable.F 6.Steve got some good advice.T

e-Banking and e-commerce every day after closing, each bank balances its books.In the past, they used to exchange gold.But banks in London have now stopped using gold.“Using computers to buy and sell securities is easier than shifting gold around,” Mark says to Steve and Xiaoyan.“e-Banking is more efficient and safer!”

Mark persuades Steve to open business accounts in different currencies, and do international banking online.“With e-banking you can immediately see when customers pay you.Also you can monitor any inflation and watch the exchange rates change each day.You can find out when the pound is low.This is the best time for changing your money into pounds.E-banking helps you do all these things.”

Using the internet to manage his accounts is good for the bottom line.Steve agrees, “I can keep my eye on my accounts and on the currency markets using my 3G mobile phone.Umm… improving my business model with e-commerce is good advice.每天关门后，银行都要结算帐目。过去他们常用黄金进行交换。但是在伦敦的银行现在已经停止使用黄金来结算。“用计算机来买卖有价证券要比移动黄金容易得多。”Mark对Steve和晓燕说，“电子银行更高效，更安全。”

Mark劝说Steve开立不同币种的业务账户，并在网上从事国际贸易结算。“通过电子银行，当顾客付账时，你可以马上知道。同时你也可以监控通货膨胀，观察每天的汇率变化。你可以发现什么时候英镑汇率是最低的。这个时候是把钱换成英镑最好的时机。电子银行可以帮助你做所有这些事。”

用互联网来管理他的账户对于底线来说很有用。Steve 同意：“我可以用我的3G手机密切注意我的账户和货币市场行情。用电子商务来改进我的商务模式是一个好建议。

1.Staff must work after the bank closes.T 2.Banks used to exchange gold with each other.T 3.Inflation means the value of the currency goes up.F 4.Steve will buy pounds when their value is high.F 5.E-banking helps people work at home.T 6.You can use your mobile to monitor your accounts.T

Unit 9

Accountants cooperate with tax experts There are many laws on accounting and filing returns.They change every few years.The laws on taxation change too, perhaps more often than accounting laws.Therefore accountants should cooperate with tax experts.Steve’s company was preparing the tax returns last week.A tax advisor was helping them.Together they sorted out the accounts.Last year Steve’s company started exporting machines to France.They paid import taxes and export taxes.Also they collected consumer taxes in France and then paid these to Paris and to Brussels.Their products from Asia were made more cheaply than similar items made in the USA.So they were selling very well in France, and they were making a high profit.They sold more than expected.Their bottom line is improving.This year all the directors got a larger bonus than last year.关于会计和税收的法律条款有很多。这些条款过几年就会有所改变。关于征税的法律也在改变，可能比会计法律变得更快。所以会计师需要和税收专家合作。

Steve的公司上个星期正在准备税单。一名税收顾问正在帮助他们。他们一起把账户分类。去年Steve的公司开始向法国出口机器设备。他们交了进口税和出口税。同时，他们在法国收取消费税然后支付给巴黎和布鲁塞尔。他们在亚洲制造的产品比美国制造的同类产品价格低很多。所以在法国卖的很好，他们获得了很高的利润。产品卖得比预期更多。他们的底线在提高。今年所有的主管获得的奖金比上一年多。

1.Why do accountants talk to tax experts? For the latest guidance 2.Which laws change more often? Tax laws 3.Who was advising Steve’s company? A taxation expert 4.What did Steve’s company start doing last year? Exporting into Europe 5.What does Steve’s company import and export? Machines 6.How did Steve’s company do better this year? By selling more goods

Filling accounts Once a year a company files its accounts with the government.The paperwork usually takes two to three days to complete.Steve is one of the directors of Green Import.So last week he was supervising the preparation.He was talking from Monday to Thursday with the accountants and a tax expert.They were taking longer than last year.At the same time, the accountants were paying all the different taxes, and writing the profit and loss accounts.Last Friday, all the directors had a company board meeting, where they decided on the dividends.Last year they were working harder than ever, and made a good profit for the shareholders.The senior managers and director each got a bonus.For his successful efforts last year, Steve received the largest bonus.Then they wrote the directors’ report.At last they finished, signed the papers, and then filed everything with Company House.每年公司和政府一起它公司的账目归档。这项文书工作通常需要两三天来完成。Steve是Green Import公司的一个主管，所以上星期他在管理这项准备工作。他和会计师还有税务专家一起从星期一一直讨论到星期四。他们花的时间比去年更多。同时，会计师们支付各种不同种类的税，记录利润和亏损情况。上星期五，所有的主管参加了公司的董事会议，会议上他们决定了分红方式。去年他们比任何时候都更努力工作，并且为持股人创造了高额的利润。高管和主管都能得到奖金。由于他去年的成功努力，Steve获得了大笔的奖金。然后他们写了主管工作报告。最后他们结束会议，签署文件，然后和工商管理局一起把所有的文件归档。

1.How often does a company file returns? Every year 2.Who wrote the profit and loss accounts? The accountants 3.How hard were the directors working last year? More than usual 4.What did shareholders get? Dividends 5.What did Steve’s company give him? Some money 6.What did Steve improve? His company’s profit

Unit 10 Hi Tom, How are you? Have you moved in to your new flat? We have received fifteen orders（订单）for computer screens.These orders are mostly from companies in London.Two are from Manchester.We have prepared the first container.（集装箱）We are shipping this out on the 12th of March.The customs documents（海关公文）are attached.It should take less than three weeks to arrive, if the weather is fine.You have set up a warehouse, haven’t you? If not, then could you do that in the next two weeks? This should be larger than 20m by 15m.Please make sure that there is enough space where we can store more than two container loads.By the way（顺便说）, we have asked our Hong Kong accountant for her opinion about our tax liabilities（负债）.She suggested you check with the UK authorities.They will know which taxes the London office should pay.I’m sorry you have a lot to sort out.Please let me know if there is anything you need.Best Wishes James

Tom你好，你好吗？你搬到新的公寓了吗？

我们接到了15个台电脑屏幕的订单。这些订单主要来自伦敦的公司。其中两个来自 曼彻斯特。我们第一个集装箱已经准备好了。我们将于3月12日装船运输。邮件附件为海关公文。如果天气状况良好，将在三星期以内到达。

你已经准备好仓库了，是吗？如果还没有，你能在未来两个星期内准备好吗。仓库需要大于20m*15m。请确保有足够的空间存放两集装箱的货物。顺便说一下，我们已经咨询了我香港公司的会计师关于我们应承担的税。她建议你和英国政府确认一下。他们知道伦敦公司应该付的税。

我很抱歉你很很多事情需要整理。如果有任何需要请随时告知。最真的祝福，James 1.What has Tom prepared? A new place to live.2.How many orders are from companies in London? 13 3.When do they ship the goods? On the twelfth of March 4.What did the accountant advise Tom to ask? How much tax he should pay 5.What is attached to this email? Customs clearance papers

Talking with the accountants Tom Walker has opened two current accounts for the new London office-one is pounds sterling, and the other in HK dollars.His company files accounts in HongKong.Taxes are lower in Hong Kong than in London.He wasn’t sure if his company would have to pay tax on profits in England.So he has asked the accountants at the bank for advice.The accountants have decided to ask the bank’s lawyers who will know what to do.They can tell them whether or not Tom Walker’s company should pay UK tax.The accountants advised him to keep two sets of books, and all the invoices and receipts.They said the lawyers needed a few months to check and answer.Tom Walker为新的伦敦办事处开了两个活期账户—一个英镑账户，一个港币账户。他的公司的账目整理在香港。香港的税收比伦敦低。他不确定是否他们的公司需要付利润税给英国。所以他问了银行的会计意见。会计师决定问一下银行的法律顾问谁知道该做什么。他们会告诉他是否Tom Walker的公司需要付给英国税。会计师建议他保存两套账簿，所有的发票和收据。他们说律师需要几个月的时间对这个问题进行确认和给予答复。1.Tom has opened a total of four bank accounts.F 2.Taxes are higher in London.T 3.The accountants know how to pay tax on profits.F 4.The bank employs lawyers.T 5.The accountants will keep the receipt.F

Unit 11 Then bank helps Steve set up offshore accounts David explains to Steve how offshore accounting is used by international business.The ABHK bank owns a small bank in Jersey in the Channel Islands.Tax rates on profits are much lower there than in the UK.David is persuading Steve to open offshore accounts in Jersey, so that his company pays less tax.Steve’s company operations are being expanded in Europe.If their export business is moved offshore, then the accounts will be easier to prepare.Although Steve at first though England was safer, David persuades him that Jersey is just as safe as England.Since Jersey is part of the British Isles, many companies open an office there.At last Steve decides to follow David’s advice.He writes a report for the other directors, in order that they understand this change.If they agree, his company will register a new office in Jersey.David向Steve解释离岸银行账户如何在国际贸易里运用。ABHK银行在海峡群岛的泽西岛上有一家小分行。那里的利润税率比英国低很多。David正在劝说Steve在泽西岛开个离岸账户，这样他的公司可以少交一些税。

Steve公司的运营正在向欧洲大陆拓展。如果他们的出口业务移到境外进行，那么会计核算就会简单一些。尽管Steve起初觉得英格兰安全一些，David说服他（相信）泽西和英国一样安全。由于泽西是不列颠群岛的一部分，很多公司在那儿设立办事处。最后Steve决定听从David的建议。他给其他的主管写了一份报告，以使他们明白这一变化。如果他们同意，他的公司将在泽西设立一个新的办事处。

1.International companies use offshore accounting.T 2.Steve knows a lot about offshore accounting.F 3.Companies in Jersey pay low tax.T 4.Steve’s company is based in Jersey.F 5.David dissuades Steve from using offshore banking.F 6.The directors write a report to Steve.F

Integration with suppliers Franco has to buy good wine for his restaurant even though it is very expensive in London compared to Italy.He also buys a lot of Italian olive oil wherever it is sold cheaply.If wine and olive oil imported directly from Italy, he could save money.In Sicily, his uncle has an olive oil business, and his cousin has a winemaking business.They persuade his to invest money in their business.In exchange they promise to supply regularly wine and olive oil to his restaurant.Franco will save time and money this way.His running costs will be reduced.They agree to consolidate their businesses.Franco’s uncle and cousin get a stable demand for their olive oil and wine, and Franco gets a stable supply.After their businesses are integrated, they will no longer worry about fluctuating price in the markets.Market uncertainty is reduced.即使相比意大利的价格，伦敦的葡萄酒要贵得多，Franco也不得不为自己的餐馆购买好的葡萄酒。他也会在价格便宜的地方买很多橄榄油。如果葡萄酒和橄榄油直接从意大利进口，他能节省开销。在西西里，他的舅舅从事橄榄油生意，他的表兄弟进行着红酒生产业务。他们劝说Franco 对他们的生意进行投资。作为交换，他们许诺向他的餐馆定期供应葡萄酒和橄榄油。用这种方式，Franco将节约时间和钱。他的运作成本将会降低。他们同意联合创业。Franco的舅舅和表兄弟在橄榄油和红酒上的供应稳定，Franco的需求也很稳定。在他们的业务整合后，他们将不再担心市场价格的波动。市场的不确定性会降低。1.Wine is _cheaper_ in Italy than in London.2.Franco _usually_ buys olive and wine in London.3.Franco’s restaurant uses _much_ olive oil.4.Franco’s cousin wants some _money_ for his business.5.Restaurant running costs include _buying_ food and wine.6.Usually prices go up and _down_ all the time.Unit 12

Long-term or short-term investments? Xiaoyan wants to sell her shares in the bank.She could earn more profit in other companies.Steve is worried, and wants to dissuade her from selling.High-yield stocks are good in the short term.If she invests next year in high-yield stocks, then she must follow the market closely.This takes a lot of time every day.The shares may go down quickly.If they start to go down, Xiaoyan must sell them to save her money.Steve thinks a steady return on her investment may be better in the long term.If the yield is higher than inflation, then there is no problem.Steve recommends keeping her shares where they are.Both of them have some cash in their bank accounts.So they decide to invest a little of this in some high-yield speculative shares as a hobby.They want to see how much profit they can each make in a year.Their long-term pension plans are then safe, and they can maybe make some extra money on the short-term investments.晓燕想要把她在银行的股份卖掉。她可以在其他公司获得更多的利润。Steve很担心，他想阻止她卖股份。高收益的股票对短期投资来说很有利。如果第二年她投资高收益的股票，她必须要密切关注股市行情。这就需要每天花大量的时间。股票可能会快速地下降。如果股票开始下行，晓燕必须卖出股票来保值。

Steve认为从长远来看有一个稳定的投资回报会更好。如果收益高于通胀，就没有任何问题。Steve建议她把股票放在那里别动。

他们两个的银行账户都有一些现金。所以他们决定投资一小部分在高收益的风险性股票上，权当爱好。他们想看看一年后没人能赚多少利润。他们的长期退休金计划很安全，同时他们可以在短期投资上获得额外的利润。

1.Some bank shares are owned by Xiaoyan.T 2.Xiaoyan wants to buy new shares.T 3.4.5.6.Some other shares can give more profit.T High-yield shares can give a steady return.F Low-risk shares are not good in the long term.F Pension plans are usually long-term plans.T

Planning for a pension Xiaoyan is reviewing her financial situation and has asked the bank’s accountants for advice.She has a monthly salary, and some shares in the bank.Although a small pension will be paid by her bank, it will not be enough to live on comfortably.Xiaoyan decides to buy a life assurance policy, so that she can get more pension income when she retires.This was suggested by the accountants.She must pay in ￡100 regularly each month, and she cannot get anything back until she is 65 years old.These kinds of assurance policies may give better yields than deposit accounts.Life insurance is also included.If one dies before 65 years old, the policy pays out much more than the investment.A life assurance can provide added security.She thinks it will be a good long-term investment.晓燕正在回顾她的财务状况，她询问了银行会计师的建议。他每个月有工资，也有银行的一些股份。尽管她的银行会为她支付一小部分退休金，但想要生活得舒适，这是不够的。晓燕决定买一份退休金理财产品，这样当她退休的时候可以获得更多的退休金收入。这是会计师给出的建议。她必须规律性得每个月支付100英镑，并且在65岁之前不会获得任何回报。这类担保合同可能比储蓄账户的收益更高些。人生保险也包括在内。如果某人65岁之前死亡，该合同的赔偿远高于投资回报。

1.Why did Xiaoyan ask the accountants? She was worried about her future.2.What was suggested by some accountants? Life assurance 3.What is a life assurance policy for? Getting a pension 4.How often does she have to pay? Monthly 5.When will she get a pension? When she is 65 years old.6.What kind of investment is life assurance? Long-term

Unit 13

A balanced portfolio will be safest Franco works hard and is earning a lot of money.He has lent some to his uncle and cousin in Sicily, while most is kept in a long-term deposit account at the bank.However his money is not being used very efficiently.The interest paid to him by the bank is quite low.If he invested in speculative high-yield shares, the profits might be five times higher.He doesn’t know much about buying and selling shares, so he asks Steve Bracken for his advice.Steve thinks Franco could buy some shares in other companies, but he shouldn’t risk too much of his savings.Steve encourages him to build up a balanced portfolio of investments.It should have some investments in safe low-yield deposits and less in high-risk shares.Steve suggests that about twenty percent of his savings can be invested in high-risk shares.Franco努力工作赚了很多钱。他借给西西里的叔叔和堂兄一些钱，但大部分则存放在银行的定期储蓄账户中。然后他的钱没有被有效利用。银行付给他的利息很低。如果他投资于具有风险的高收益股票，利润可能要比现在高5倍以上。他不太知道股票的买卖，所以他向Steve Bracken资讯建议。Steve认为Franco 可以买一些其他公司的股份，但是他不需要为他的积蓄承担太多风险。Steve鼓励他搭配一个均衡的投资组合。这需要把一部分钱投资于安全的低风险的储蓄存款，小部分投资于风险股票。Steve建议他将20%左右的储蓄用于高风险的股票投资。

1.Franco’s restaurant is not making a profit.F 2.Franco’s now has a long-term deposit account.T 3.His relatives in Italy have borrowed some money.T 4.There is low interest on high-yield shares.F 5.Steve suggests putting all his money into speculative investments.F 6.Steve recommends that Franco keeps 20% of his money in a deposit account.F

Speculating is fun Xiaoyan is closely following the value of her shares.She is plotting the price every day on large chart.This is posted up on her wall.On this graph the trends can be seen more easily than in a table of numerical data.Day by day the share price is seen to go up or down a little.Over the past year, the average value was climbing steadily in line with the rate of inflation.Some of her shares were rising in value last year, but now their price has leveled off.The price is visible as a curve with an early peak at the end of last year.For the past few months the plot looks quite flat.Xiaoyan decides that these poorly performing shares will be sold.Then her money can be put into more promising ones.She doesn’t want to lose out on higher profits.晓燕密切关注她的股票价值走势。她每天在一张大的图表上标出价格的走势。这张图表张贴在墙上。在图表上，比数据表更简单地看出走势。一天天都能看到股票价格有些上涨或下跌。过去这一年股票的平均价值在稳步攀升，与通货膨胀保持一致。

她的一些股票价值去年在上升，但现在价值趋于平稳。作为曲线，能明显看出股票的价格走势，最初的峰值时在去年年底。过去几个月走势非常平稳。晓燕决定卖出这些表现不佳的股票。然后她就可以把钱投入增长更快的股票。她不想失去高额利润。1.A table is written on Xiaoyan’ wall.F 2.The data are being shown as a curve.T 3.Xiaoyan watches her share price.T 4.Inflation was going up last year.T 5.Her shares are increasing a lot in value.F 6.Xiaoyan wants to sell her shares.T

Unit 14 Steve talks with Xiaoyan about her job experience Steve has seen a job ad for an accountant at Transworld Securities.They want someone with international experience to work in their Beijing Office.He shows the ad to Xiaoyan, who is very interested.She has all the right qualifications now.She had worked for several years in Shanghai before she came to London.After that she worked in the International Accounts Department and then then International e-Banking Division.Now she has good experience in international accounting.Steve and Xiaoyan think the job would suit her, and Transworld Securities offer a good salary-more than she gets now-plus a moving allowance and housing package.Xiaoyan knows that the cost of living in Beijing is much lower than in London.She decides to write her CV and apply for the new job.Steve看到一个环球证券公司招聘会计师的广告。这个证券公司想要为他们的北京办事处招聘一个有国际工作经验的人。他把广告给晓燕看，晓燕很感兴趣。她现在条件完全具备。在到伦敦之前她在上海工作过几年。之后她在国际会计部和国际电子银行分部工作过。现在她在国际会计事务方面有丰富的经验。Steve和晓燕觉得这个工作会适合她，并且环球证券公司提供优厚的薪水，外加安家费和一揽子住房补贴。晓燕在北京的生活成本比伦敦低很多。她决定写简历来申请这个新工作。

1.Transworld Securities is looking for an accountant.T 2.An advertisement was seen by Transworld Securities.F 3.Xiaoyan used to work in London before Shanghai.F 4.The new job is in international accounting.T 5.Xiaoyan doesn’t have enough experience to apply.F 6.It’s cheaper to live in Beijing than in London.T

Xiaoyan applies for a new job Xiaoyan was making notes to help her write her CV last week.She hadn’t written one for several years.She had left her old one in Shanghai which had all the dates of her qualifications written on.Steve showed her an example to use as a model.She worked as an Assistant Manager at ABHK for two years in Shanghai before coming to London.But she couldn’t remember how many years she had worked at Tang Investments before that.She made a list of all her accomplishments at ABHK Bank.Then she put them in the correct order.During her first year in London she had managed the accounts of several large companies.After that she worked in the IT Department, and now she is working in the International e-Banking Division.After she finished writing her work experience, she added a handwritten cover letter.Then she posted everything off to the address in the advertisement.晓燕上个星期作笔记来帮助她写简历。她已经好几年没有写过简历了。她将那份记录着她全部资历及日期的就的个人简历留在上海了。Steve给了她一份样本作为模板。在来伦敦之前她在上海的ABHK银行做过两年助理经理。但是她忘记了在那之前在大唐投资公司工作了几年。她写了一张在ABHK银行取得的所有成就的单子。然后将它们按照正确顺序排列。在她到伦敦的第一年，她管理着几家大公司的账目。之后她在IT部分工作，现在她在国际电子银行分部工作。写完工作经历以后，她加上了一张手写的信封。然后把所有这些邮寄到广告中提到的地址。

1.Did Xiaoyan write notes before writing her CV? Y 2.She emailed the CV to Beijing, didn’t she? N 3.Steve gave her a model to copy, didn’t he? Y 4.Was she employed by many companies in London? N 5.Had she worked in the IT Department? Y 6.Didn’t she type out the cover letter? N

Unit 15

“Hello.Good morning everyone.Today I want to talk about exchange rates.Here is a plot of the changes that we have seen during 2010.Please look at this graph.You can see the exchange rate between Hong Kong dollars and pounds sterling.This rate was fairly steady until July, when it started to rise steeply to a peak at the beginning of August.That was the best time to sell pounds for Hong Kong dollars.It fell during August.Then it became steady again during October.Overall we have seen an increase from 11.25 dollars per pound to 12.25.During July alone, there was almost fifteen percent change.Such large fluctuations can hurt trade because of the uncertainty for importers and exporters.They don’t want to take unnecessary risks, do they? So they reduce their exposure（暴露）and volume of business.Okay, that’s all for today.Thank you for your attention.”

“大家早上好！今天我想要讲讲汇率。这里有一张2010年的汇率情况变化表。

请看这张表。你们可以看到港币兑英镑的汇率。这个比率直到七月份都比较平稳，八月初的时候开始大幅度攀升。这时是卖出英镑买入港币的最佳时机。八月份整体回落。然后十月份的时候又开始稳定。总体来说我们看到了港币兑英镑的汇率从11.25上升到了12.25。

仅七月一个月，就有将近15个点的变化。如此大的波动会对贸易带来伤害，由于进出口商的不稳定情绪。他们不愿承担不必要的风险，不是吗？所以他们会减少业务的次数和总量。好了，今天就讲这些。感谢大家的倾听。” 1.What is this talk about? Changing money 2.How was the rate for pounds in July? Going up 3.When was the main peak on this chart? After July 4.When was the rate steady? In May 5.When was the best time to sell dollars? On 15th May

Arrange your books to pay less tax Last week Tom asked the bank’s accountants for advice.This morning the accountants explained how to keep the accounts.Tax on company profits in Britain is higher than that in Hong Kong.The start-up money sent by his Hong Kong company should be written up as a loan, they explained, and interest on this should be paid to Hong Kong.They persuaded him to keep the London business separated from that of Hong Kong.He should buy the goods from Hong Kong at a price which is close to his selling price in Britain.This will reduce the profit margin of the London Office so that less UK tax will be paid.“Let the Hong Kong office make the profit, because they pay lower tax on profit”, they advised him.“Overall, your company will pay much less tax.”

上个星期Tom向银行的会计师寻求建议。今天早上会计师解释了如何记账。英国的公司利润所得说比香港高很多。他们解释，由香港公司承担的启动资金可以记作贷款，由此产生的利息由香港方支付。他们劝Tom把伦敦的业务从香港公司独立出来。他可以从香港购入与在英国的出售价格相近的货物。这可以减少伦敦办事处的边际利润，这样在英国交的税就会减少。

“让香港公司赚取利润，因为他们付的利润所得税低”，他们这样建议Tom。“总的来说，你的公司可以少付一些税。”

1.The accountants explained how his books should be kept.T 2.Hong Kong companies pay lower tax than companies in London.T 3.Hong Kong should pay interest to the London office.F 4.The accountants told him how to increase the profits in London.F 5.His buying price should be set to close to his selling price.T

第四篇：翻译练习及答案参考

汉翻英：重点翻译红色字体部分，其它部分也可翻译。

之一:题目：不要抛弃学问（胡适1929年中国公学18级毕业赠言）

诸位毕业同学：

你们现在要离开母校了，我没有什么礼物送给你们，只好送你们一句话罢。

这一句话是：“不要抛弃学问。”以前的功课也许有一大部分是为了这张毕业文凭不得已而做的。从今以后，你们可以依自己的心愿去自由研究了。趁现在年富力强的时候，努力做一种专门学问。少年是一去不复返的，等到精力衰时，要做学问也来不及了。即为吃饭计，学问绝不会辜负人的。吃饭而不求学问，三年五年之后，你们都要被后进少年淘汰掉的。到那时再想做点学问来补救，恐怕已太晚了。

有人说：“出去做事之后，生活问题亟须解决，哪有工夫去读书?即使要做学问，既没有图书馆，又没有实验室，哪能做学问?”

我要对你们说：凡是要等到有了图书馆方才读书的，有了图书馆也不肯读书。凡是要等到有了实验室方才做研究 的，有了实验室也不肯做研究。你有了决心要研究一个问题，自然会撙衣节食去买书，自然会想出法子来设置仪器。至于时间，更不成问题。达尔文一生多病，不能多做工，每天只能做一点钟的工作。你们看他的成绩!每天花一点钟看十页有用的书，每年可看三千六百多页书，三十年读约十一万页书。

诸位，十万页书可以使你成一个学者了。可是，每天看三种小报也得费你一点钟的工夫；四圈麻将也得费你一点半钟的光阴。看小报呢，还是打麻将呢，还是努力做一个学者呢?全靠你们自己的选择!

易卜生说：“你的最大责任是把你这块材料铸造成器。”

学问便是铸器的工具。抛弃了学问便是毁了你自己。

再会了!你们的母校眼睁睁地要看你们十年之后成什么器。

汉翻英之二：桂林位于广西壮族自治区的东北角，被誉为“最美的和最值得外国游客观光的中国城市”。中国广泛流传这样一句话：桂林山水甲天下。岩溶峰林地貌，晶莹剔透的江水，经常浮现与中国艺术作品中，而神奇独特的洞穴更为桂林美景增添不少景致。

英汉翻译 ： Mother's Letter to the World Dear World：

My son starts school today．It’s going to be strange and new to him for a while．And I wish you would sort of treat him gently． You see，up to now，he’s been king of the roost．He’s been boss of the back yard．I have always been around to repair his wounds，and to soothe his feelings．

But now― things are going to be different．

This morning，he’s going to walk down the front steps，wave his hand and start on his great adventure that will probably include wars and tragedy and sorrow．To live his life in the world he has to live in will require faith and love and courage．

So，World，I wish you would sort of take him by his young hand and teach him the things he will have to know．Teach him―but gently，if you can．Teach him that for every scoundrel，there is a hero；that for every crooked politician there is a dedicated leader；that for every enemy there is a friend．Teach him the wonders of books．Give him quiet time to ponder the eternal mystery of birds in the sky，bees in the sun，and flowers on the green hill．Teach him it is far more honorable to fail than to cheat．Teach him to have faith in his own ideas，even if everyone else tells him they are wrong．Teach him to sell his brawn and brains to the highest bidder，but never to

put a price on his heart and soul．Teach him to close his ears to a howling mob．．．and to stand and fight if he thinks he’s right．Teach him gently，World，but don’t coddle him，because only the test of fire makes fine steel．

This is a big order，World，but see what you can do．He’s such a nice little fellow．

英译汉之：新闻材料

（注意：标题的翻译要出彩）

How China Does 'The Bachelor'

More than 50,000 young beauties from across China have lined up to win a date with one of 18 young, millionaire bachelors.The contest is the latest in a trend of beauty contests for the rich that has been criticized heavily in the media, on the net, and even by the government.The new contest was organized online, and its first round was held simultaneously in several major cities.Most contestants have already gone home in defeat, having failed an examination by feng shui masters to see whether they have a 'lucky face', according to an article on the People's Daily's

English website.Only 18 finalists will ultimately datethe eligible young men.Editorials in the online edition of China Daily, mirroring the overwhelmingly negative public reaction, blast the contest as 'money worship' and accuse it of treating women as sex objects.Editorialist Zhang Tianpin complains that the contest is the kind of scandalous behavior that makes many Chinese hate wealthy people.Elites should not to flaunt their money to seek beautiful women as partners but invest their money in activities for the benefit of society,' he argues.Some defend the contest by saying that at least the women are mature and chosen not solely for their looks.Men are looking for the whole package: 'beauty, good temperament, psychological balance, sound character, good educational qualification, high moral values, love, and respect for the institution of marriage,' asserts freelance journalist Huang Yunxiang.Indeed, most of the contestants are between 28 and 30, college-educated and have steady jobs.China has seen a steady expansion of elite dating contests, TV shows and websites in recent years.Golden Bachelor

Matchmakers, a high-end dating site, hires 'Love Hunters' to scour the country for attractive women between 5 feet,5 inches and 5 feet, 8 inches.Then, luxurious parties with steep entrance fees pair up rich men with these carefully selected beauties.It is not like they use money to find true love.They just want to have the best options,' Golden Bachelor Chairman Xu Tianli told China Daily.Vocal critics, however, are uncomfortable with the impact of these beauty contests on Chinese culture.According to an online article in the Global Times, the government has ordered all TV stations to stop showing 22-year-old fashion model Ma Nuo after she made comments that Chinese audiences deemed 'too materialistic.'

On a TV dating show, Ma refused an unemployed man's offer of a bicycle ride, saying: 'I would rather weep in a BMW than smile on your bicycle.'

中国各地五万多名年轻美女报名应征与18位年轻的单身男富豪约会的机会，这是美女争嫁富豪潮流的新一波，媒体、网络甚至中国政府一直在对这种活动进行严厉谴责。

ZUMApress.com舟山国际海洋小姐大赛的参赛选手为拍摄合影摆姿势。这次活动是在线组织的，第一轮竞争在几个大城市同步举行。据《人民日报》(People's Daily)英文网络版报道，大多数应征者未能通过风水师审查她们是否有“旺夫相”这一关，已失败回家。

仅有18名进入决赛的美女将最终获得约会机会，如果幸运的话，还将嫁给合适 的年轻男士。

《中国日报》(China Daily)网络版评论反映出多数公众对这一事件持完全否定态度，抨击这种活动是“拜金”，并指责这种作法是将女性视为性玩物。评论人张天频（音）批评说，这是一种可耻的行径，使得众多中国人仇视富人。

他说，精英人士不应化大钱找美女结婚，而应将钱用于造福社会等活动。

有人为这类活动辩解说，至少这些女性是成熟的，不光凭外表入选。自由撰稿人黄云翔（音）说，男性追求的女性条件是：相貌好、有气质、心态平和、性格好、受过良好教育、有高尚的价值观、有爱心而且要尊重婚姻。的确，大多数应征者年龄为28至30岁之间，受过大学教育，且有稳定的工作。

近年来，中国的精英婚恋活动、电视婚恋节目及婚恋网络呈逐渐增加趋势。一家高端婚恋网站钻石王老五征婚网(Golden Bachelor Matchmakers)雇佣“爱情猎头”在全国搜寻1.65米至1.72米的魅力女性。而后举行入场费昂贵的奢侈派对将这些精心挑拣出来的美女与富豪配对。

钻石王老五征婚网总裁徐天立接受《中国日报》采访时说，富豪们用钱不可能找到真爱。他们只是想有最好的选择。

但直言不讳的评论家们，就美女争嫁富豪类征婚活动对中国文化的冲击非常不安。据《环球时报》一篇在线文章称，政府已下令所有的电视台封杀22岁的时装模特马诺，此前她的言论让中国观众认为“过于功利化”。

之前在一个电视婚恋节目《非诚勿扰》中，马诺拒绝了一位失业男士的求婚，她说，“我宁愿坐在宝马里哭，也不坐在自行车后座上笑”。

不要抛弃学问

Never give up the pursuit of learning.诸位毕业同学：

Dear students of the Graduating Class，你们现在要离开母校了，我没有什么礼物送你们，只好送你们一句话罢。

As you are leaving your alma mater, I have nothing to offer you as a gift except a word of advice.这一句话是：“不要抛弃学问。”以前的功课也许有一大部分是为了这张毕业文凭，不得已而做的，从今以后，你们可以依自己的心愿自由去研究了。趁现在年富力强的时候，努力做一种专门学问。少年是一去不复返的，等到精力衰时，要做学问也来不及了。即为吃饭计，学问决不会辜负人的。吃饭而不求学问，三年五年之后，你们都要被后来少年淘汰掉的。到那时再想做点学问来补救，恐怕已太晚了。My advice is, “Never give up the pursuit of learning.” You have perhaps finished your college courses mostly for obtaining the diploma, or, in other words, out of sheer necessity.However, from now on you are free to follow your own bent in the choice of studies.While you are in the prime of life, why not devote yourselves to a special field of study? Youth will soon be gone never to return.And it will be too late for you to go into scholarship when in your declining years.Knowledge will do you a good turn even as a means of subsistence.If you give up studies while holding a job，you will in a couple of years have had yourselves replaced by young people.It will then be too late to remedy the situation by picking up studies again.有人说：“出去做事之后，生活问题急需解决，哪有工夫去读书？即使要做学问，既没有图书馆，又没有实验室，哪能做学问？” Sone people say, “Once you have a job, you'll come up against the urgent problem of making a living.How can you manage to find time to study? Even if you want to, will it be possible with no library or laboratory available?” 我要对你们说：凡是要等到有了图书馆方才读书，有了图书馆也不肯读书。凡是要等到有了实验室方才做研究的，有了实验室也不肯做研究。你有了决心要研究一个问题，自然会撙衣节食去买书，自然会想出法子来设置仪器。

Now let me tell you this.Those who refuse to study for lack of a liabrary will most probably continue to do so even though there is a library.And those who refuse to do research for lack of a laboratory will most probably continue to do so even though a laboratory is available.As long as you set your mind on studies, you

will naturally cut down on food and clothing to buy books or do everything possible to acquire necessary instruments.至于时间，更不成问题。达尔文一生多病，不能多作工，每天只能做一点钟的工作。你看他的成绩！每天花一点钟看10页有用的书，每年可看3600多页书，30年可读11万页书。Time is no object.Charles Darwin could only work one hour a day due to ill health.Yet what a remarkable man he was!If you spend one hour a day reading 10 pages of a book, you can finish more than 3,600 pages a year, and 110,000 pages in 30 years.诸位，11万页书可以使你成一个学者了。可是，每天看三种小报也得费你一点钟的工夫，四圈麻将也得费你一点半钟的光阴。看小报呢？还是打麻将呢？还是努力做一个学者呢？全靠你们自己的选择！

Dear students, 110000 pages will be quite enough to make a learned man of you.It will take you one hour to read three tabloids a day, and one and half hours to finish four rounds of mah-jong a day.Reading tabloids, playing mah-jongs or striving to be a learned man, the choice lies with you.易卜生说：“你的最大责任是把你这块材料铸造成器。” Henrik Ibsen says, “It's your supreme duty to cast yourself into a useful implement.” 学问便是铸器的工具。抛弃了学问便是毁了你们自己。Learning is the casting mould.Forsake learning, and you will ruin yourself.再会了！你们的母校眼睁睁地要看你们十年之后成什么器。Farewell!Your alma mater is watching eagerly to see what will become of you ten years from now.①“不要抛弃学问”在这里的意思是“不要放弃对学问的追求”，因此不能直译为 Never Give up Learning，必须加字：Never Give up the Pursuit of Learning.②“你们可以依自己的心愿自由去研究了”译为you are free to follow your own bent in the choice of studies，其中 to follow one's own bent 是成语，和 to follow one's inclination 同义，作“做自己感兴趣或爱做的事”解。③“做学问”译为 to go into scholarship, 等于 to engage in learning。

④“学问决不会辜负人的”译为 Knowledge will do you a good turn，其中 to do one a good turn 是成语，作“"做对某人有益的事”解。

⑤“撙衣节食”即“省吃省穿”，现译为 cut down on food and clothing, 其中 to cut down on 是成语，与 to economize on 同义，作“节约”解。又，上语也可译为 to live frugally.⑥“至于时间，更不成问题”译为 Time is no object, 其中 no object 是成语，等于 no problem, 作“不成问题”或“不在话下”解。

⑦“全靠你们自己的选择”译为 the choie lies with you 或 it is up to you to make the choice.⑧“你们的母校眼睁睁地要看......”中的“眼睁睁地”通常的意思是“无可奈何地”，现在这里做“热切地”解，故译为eagerly。

汉翻英：桂林位于广西壮族自治区的东北角，被誉为“最美的和最值得外国游客观光的中国城市”。中国广泛流传这样一句话：桂林山水甲天下。岩溶峰林地貌，晶莹剔透的江水，经常浮现与中国艺术作品中，而神奇独特的洞穴更为桂林美景增添不少景致。

Situated in the northeast corner of the Guangxi Zhuang Autonomous Region, Gulin is hailed by many as the most beautifu place in China and one of the must-see destinations for most foreign tourists.There is a popular Chinese saying,”Guilin’s scenery bests all others in the world”.Its shapely-rising limestone towers and crystal-clear waters are often portrayed in Chinese artworks.Adding to its natural beauty are many fascinating caves.英译汉之一：

How China Does “The Bachelor”

More than 50,000 young beauties from across China have lined up to win a date with one of 18 young, millionaire bachelors.The contest is the latest in a trend of beauty contests for the rich that has been criticized heavily in the media, on the

net, and even by the government.中国各地五万多名年轻美女报名应征与18位年轻的单身男富豪约会的机会，这是美女争嫁富豪潮流的新一波，媒体、网络甚至中国政府一直在对这种活动进行严厉谴责。

The new contest was organized online, and its first round was held simultaneously in several major cities.Most contestants have already gone home in defeat, having failed an examination by feng shui masters to see whether they have a 'lucky face', according to an article on the People's Daily's English website.Only 18 finalists will ultimately datethe eligible young men.ZUMApress.com舟山国际海洋小姐大赛的参赛选手为拍摄合影摆姿势。这次活动是在线组织的，第一轮竞争在几个大城市同步举行。据《人民日报》(People's Daily)英文网络版报道，大多数应征者未能通过风水师审查她们是否有“旺夫相”这一关，已失败回家。

仅有18名进入决赛的美女将最终获得约会机会，如果幸运的话，还将嫁给合适的年轻男士。

Editorials in the online edition of China Daily, mirroring the

overwhelmingly negative public reaction, blast the contest as 'money worship' and accuse it of treating women as sex objects.Editorialist Zhang Tianpin complains that the contest is the kind of scandalous behavior that makes many Chinese hate wealthy people.Elites should 'not to flaunt their money to seek beautiful women as partners but invest their money in activities for the benefit of society,' he argues.《中国日报》(China Daily)网络版评论反映出多数公众对这一事件持完全否定态度，抨击这种活动是“拜金”，并指责这种作法是将女性视为性玩物。评论人张天频（音）批评说，这是一种可耻的行径，使得众多中国人仇视富人。

他说，精英人士不应化大钱找美女结婚，而应将钱用于造福社会等活动

Some defend the contest by saying that at least the women are mature and chosen not solely for their looks.Men are looking for the whole package: 'beauty, good temperament, psychological balance, sound character, good educational qualification, high moral values, love, and respect for the institution of marriage,' asserts freelance journalist Huang Yunxiang.Indeed, most of the contestants are between 28 and 30, college-educated and have steady jobs.有人为这类活动辩解说，至少这些女性是成熟的，不光凭外表入选。自由撰稿人黄云翔（音）说，男性追求的女性条件是：相貌好、有气质、心态平和、性格好、受过良好教育、有高尚的价值观、有爱心而且要尊重婚姻。的确，大多数应征者年龄为28至30岁之间，受过大学教育，且有稳定的工作。

China has seen a steady expansion of elite dating contests, TV shows and websites in recent years.Golden Bachelor Matchmakers, a high-end dating site, hires 'Love Hunters' to scour the country for attractive women between 5 feet, 5 inches and 5 feet, 8 inches.Then, luxurious parties with steep entrance fees pair up rich men with these carefully selected beauties.'It is not like they use money to find true love.They just want to have the best options,' Golden Bachelor Chairman Xu Tianli told China Daily.近年来，中国的精英婚恋活动、电视婚恋节目及婚恋网络呈逐渐增加趋势。一家高端婚恋网站钻石王老五征婚网(Golden Bachelor Matchmakers)雇佣“爱情猎头”在全国搜寻1.65米至1.72米的魅力女性。而后举行入场费昂贵的奢侈派对将这些精心挑拣出来的美女与富豪配对。

钻石王老五征婚网总裁徐天立接受《中国日报》采访时

说，富豪们用钱不可能找到真爱。他们只是想有最好的选择。

Vocal critics, however, are uncomfortable with the impact of these beauty contests on Chinese culture.According to an online article in the Global Times, the government has ordered all TV stations to stop showing 22-year-old fashion model Ma Nuo after she made comments that Chinese audiences deemed 'too materialistic.'

On a TV dating show, Ma refused an unemployed man's offer of a bicycle ride, saying: 'I would rather weep in a BMW than smile [on your] bicycle.'但直言不讳的评论家们，就美女争嫁富豪类征婚活动对中国文化的冲击非常不安。据《环球时报》一篇在线文章称，政府已下令所有的电视台封杀22岁的时装模特马诺，此前她的言论让中国观众认为“过于功利化”。

之前在一个电视婚恋节目《非诚勿扰》中，马诺拒绝了一位失业男士的求婚，她说，“我宁愿坐在宝马里哭，也不坐在自行车后座上笑”。

钻石王老五征婚：美女蜂拥 媒体炮轰

中国各地五万多名年轻美女报名应征与18位年轻的单

身男富豪约会的机会，这是美女争嫁富豪潮流的新一波，媒体、网络甚至中国政府一直在对这种活动进行严厉谴责。

ZUMApress.com舟山国际海洋小姐大赛的参赛选手为拍摄合影摆姿势。这次活动是在线组织的，第一轮竞争在几个大城市同步举行。据《人民日报》(People's Daily)英文网络版报道，大多数应征者未能通过风水师审查她们是否有“旺夫相”这一关，已失败回家。

仅有18名进入决赛的美女将最终获得约会机会，如果幸运的话，还将嫁给合适的年轻男士。

《中国日报》(China Daily)网络版评论反映出多数公众对这一事件持完全否定态度，抨击这种活动是“拜金”，并指责这种作法是将女性视为性玩物。评论人张天频（音）批评说，这是一种可耻的行径，使得众多中国人仇视富人。

他说，精英人士不应化大钱找美女结婚，而应将钱用于造福社会等活动

有人为这类活动辩解说，至少这些女性是成熟的，不光凭外表入选。自由撰稿人黄云翔（音）说，男性追求的女性条件是：相貌好、有气质、心态平和、性格好、受过良好教育、有高尚的价值观、有爱心而且要尊重婚姻。的确，大多数应征者年龄为28至30岁之间，受过大学教育，且有稳定的工作。

近年来，中国的精英婚恋活动、电视婚恋节目及婚恋网

络呈逐渐增加趋势。一家高端婚恋网站钻石王老五征婚网(Golden Bachelor Matchmakers)雇佣“爱情猎头”在全国搜寻1.65米至1.72米的魅力女性。而后举行入场费昂贵的奢侈派对将这些精心挑拣出来的美女与富豪配对。

钻石王老五征婚网总裁徐天立接受《中国日报》采访时说，富豪们用钱不可能找到真爱。他们只是想有最好的选择。

但直言不讳的评论家们，就美女争嫁富豪类征婚活动对中国文化的冲击非常不安。据《环球时报》一篇在线文章称，政府已下令所有的电视台封杀22岁的时装模特马诺，此前她的言论让中国观众认为“过于功利化”。

之前在一个电视婚恋节目《非诚勿扰》中，马诺拒绝了一位失业男士的求婚，她说，“我宁愿坐在宝马里哭，也不坐在自行车后座上笑”。

英汉翻译 ： Mother's Letter to the World Dear World：

My son starts school today．It’s going to be strange and new to him for a while．And I wish you would sort of treat him gently． You see，up to now，he’s been king of the roost．He’s been boss of the back yard．I have always been around to repair his wounds，and to soothe his feelings．

But now― things are going to be different．

This morning，he’s going to walk down the front steps，wave his hand and start on his great adventure that will probably include wars and tragedy and sorrow．To live his life in the world he has to live in will require faith and love and courage．

So，World，I wish you would sort of take him by his young hand and teach him the things he will have to know．Teach him―but gently，if you can．Teach him that for every scoundrel，there is a hero；that for every crooked politician there is a dedicated leader；that for every enemy there is a friend．Teach him the wonders of books．

Give him quiet time to ponder the eternal mystery of birds in the sky，bees in the sun，and flowers on the green hill．

Teach him it is far more honorable to fail than to cheat．Teach him to have faith in his own ideas，even if everyone else tells him they are wrong．Teach him to sell his brawn and brains to the highest bidder，but never to put a price on his heart and soul．Teach him to close his ears to a howling mob．．．and to stand and fight if he thinks he’s right．Teach him gently，World，but don’t coddle him，because only the test of fire makes fine steel．

This is a big order，World，but see what you can do．He’s such a nice little fellow． 亲爱的世界：

我的儿子今天开始上学。在一段时间内，他都会感到既陌生又新鲜。我希望你能对他温柔一点。

你知道，直到现在，他一直是家里的小皇帝；一直是后院的主人。我一直在他身边，为他料理伤口，给他感情上的慰藉。

可是现在———一切都将发生变化。今天早晨，他将走下屋前的台阶，挥挥手，踏上他伟大的冒险征途，途中也许会有战争、悲剧和伤痛。要在他必须生存的世界中生活需要信念、爱心和勇气。

所以，世界，我希望你握住他稚嫩的手，教他必须知道的一些事情。教他———但如果可能的话，温柔点儿。教他知道，世界上有一个恶棍，就有一个英雄；有一个奸诈的政客，就有一个富有奉献精神的领袖；有一个敌人，就有一个朋友。教他感受书本的魅力。给他时间，去安静地思索自然界中永恒的神秘：空中的小鸟，阳光下的蜜蜂，青山上的花朵。教他知道，失败比欺骗要光荣得多。教他要坚信自己的思想，哪怕别人都予以否定。教

他可把自己的体力和脑力以最高价出售，但绝对不要出卖自己的心灵和灵魂。教他对暴徒的嚎叫置若罔闻„„并且在认为自己是对的时候站出来战斗。以温柔的方式教导他，世界，但不要溺爱 他，因为只有烈火才能炼出真钢。

这是个很高的要求，世界，但请你尽力而为。他是一个多么可爱的小伙子。

第五篇：大学英语第一册第四单元课文翻译及练习答案

大学英语第三版第一册第四单元课文翻译及练习答案

III Vocabulary Activities 1．1)g 2)f

3)h

4)i

5)a

6)b

7)c

8)e

9)j

10d)

2．1)free 2)accept 3)at least

4)different

5)failure

6)sunset 7)quiet 8)in the past

9)unnecessary 10)turn off

3．1)involves 2)proposal 3)emotional

4)at first glance

5)actually

6)disturbed 7)typical

8)come up with

9)worthwhile

10)Imagination

11)current

12)neighborhood

13)gap

14)activities

4．1)come up with some good

2)are prohibited from

3)growing up

4)to bring together people

5)in its birth rate

6)in part

IV Enriching your wordpower: 5．1)honestly 2)dishonest

3)honesty

4)honest

5)honest

1)childish

2)childishly 3)child

4)Childhood

5)Childhood 1)activities

2)act

3)active

4)act

5)actively

6)Actions

7)activity

1)emotional 2)unemotional 3)emotion 4)Emotionally 5)emotional

1)acceptable

acceptably 2)accept 3)acceptance

4)accept

1)distraction 2)distracted 3)distracts 4)distracting

5)distractions

V．Usage 1)We're going into town to see a film.2)I learned the news over the radio.3)Because he's able to tell at a glance if it is genuine.4)I'm afraid he's not here at the moment – he's at work.5)Well, at a distance he does look a bit like Tom.6)There were one or two unsatisfactory moments, but on the whole it was very enjoyable.VI Structure 1．

1)The Johnsons decided to take a ride to the seaside for the weekend.2)Our manager will pay a visit to France this winter.3)He had/took a rest after walking ten miles.4)I had a talk with her yesterday afternoon.5)This morning the technicians had a discussion on/about the question of improving the design of the machine.6)Nathan Hale took a last look at his beautiful country and said that he only regretted he had but one life to lose for his country.2．

1)With your support, we might succeed in performing our task.2)Even with air and water, plants still couldn't grow on the moon.3)Without hard work / Without working hard, you will accomplish nothing.4)Without their assistance, he would have found himself in trouble.5)It has been(is)about four and a half years since the Wangs settled down in this country.6)It has been(is)less than three months since she joined the Youth League.7)It has been(is)20 years since I got to know her in Beijing.8)It has been(is)over a century since the railway was completed.3．

1)He proposed that we(should)put on a short play at the English evening.2)I suggest that he(should)visit the Great Wall, the Summer Palace, etc.3)He proposed that the novel(should)be made into a film.4)My proposal is that the dispute(should)be settled by peaceful means.VII Cloze 1．1)proposed

2)prohibited

3)social

4)actually 5)rate 6)bringing

together 7)proposal 8)worthwhile

9)involve

2． A 1)fun 2)turn 3)in 4)different/interesting 5)make 6)will

7)by/from

8)latest 9)and 10)in 11)watch 12)or 13)in

14)to 15)there 16)for

17)may 18)home 19)reasons B 1)but 2)used 3)little/bit 4)few 5)little

6)number 7)some 8)while 9)any 10)deal 11)no 12)now

VIII．Spot Dictation 1)gathered 2)in the habit of 3)on the radio 4)on television 5)comfortably 6)trouble 7)art

8)more and more 9)problems

10)however perfectly

IX．Translation 1)接受这份工作就得经常在周末上班，但约翰并不在意。

To take this job would involve working on weekends frequently, but John didn't mind.2)众所周知，肺癌至少部分地是由于吸烟过多而引起的。

It is well known that lung cancer is caused at least in part by smoking too much.3)我祖父母说，发明电视的那个人曾住在他们那个地段。

My grandparents said that the man who invented television had once lived in their neighborhood.4)我提议咱们会后马上去办公室找史密斯教授，邀请他参加我们的英语晚会。

I propose that we go to find Prof.Smith in his office right after the meeting and invite him to our English evening.5)她因那病开过两次刀，身体十分虚弱，几乎站不起来。

Having been operated on twice for the disease, she was so weakened that she could barely stand up.6)教育家们认为，伴随着电视机长大的一代人，在电视机前花的时间太多，以致没有足够的时间学习了。

Educators think that the generation growing up with television spend so much of their time in front of the TV that they do not have enough time to study.7)我真希望你能拿出一个比这更好的解决办法(solution)来。I do hope that you can come up with a better solution than this one.8)乍一看，这幅画并不好，但经过仔细观察，我们才发现它的确是一幅杰作(masterpiece)。At first glance the picture didn't look very good, but after examining it carefully, we found that it was indeed a masterpiece.附: Reading Activity及 Guided Writing Exercise A：

1)docile

obedient 听话的

2)wretched

very unhappy 很不开心

3)inconsolable

not to be comforted 没法安慰的

4)antenna

a wire put up on top of a house to receive television broadcasts 天线

5)old-fashioned

thinking too much of old ways and ideas;keeping to old ways or ideas 守旧的

6)enormous

very powerful;very, very large 巨大的 7)unanswerable

that can not be answered 没法回答的Exercise B 1)T.2)F.The author thought it was very expensive, but that didn't matter – it was wonderful.3)F.The author didn't argue with his parents because he was a good, docile son.4)T.5)F.The parents bought a TV finally because they didn't want their daughters to be too unhappy.6)F.Her eyes were shiny with excitement.7)T.8)T.9)F.Americans watch TV 30 hours a week, so they are still interested in it;but they take it for granted.10)T.11)T.12)T.Exercise C 1)她说她决不再去学校了，还说生活中没有 电视机活着不值得。2)我认为好就好在很多人都很关心电视的影 响，而且对我们不喜欢的东西也有能力加以改变。

3)他们认为电这玩意儿会使很多事情变得太 容易，并会破坏他们的生活方式。4)也许他们更乐于守在家里看电视。

Guided Writing

1)Tom is a newcomer to our class.2)The fact is, I never liked him.3)I began to feel sick when we went into the classroom.4)It was his habit to sit at the table by the window.5)At one time extinction threatened the panda.6)He was frightened by the mysterious sound behind him.7)In this modern world, people never walk when they can ride.8)Without a doubt, this month has been the coldest January on record./ This month has certainly been the coldest January on record.9)It was the most interesting book I had ever read.10)We asked Mr.Wilson for advice because he is such a wise man.11)Many children like collecting stamps.12)After studying history in the afternoon and English in the evening, I treated myself to a movie.课文翻译

Unit4 在美国，许多人把大部分空闲时间花在看电视上。的确，电视里有很多值得一看的节目，包括新闻、儿童教育节目、讨论当前社会问题的节目、戏剧、电影、音乐会等等。然而，人们也许不该在电视机前花费那么多的时间。如果我们被迫要找一些其他的活动，那我们可以做些什么呢？对这一问题，梅耶先生做了一番想象。

Turning Off TV: A Quiet Hour 我想建议每天晚上一播完晚间新闻，美国所有的电视台都依法停播六十至九十分钟。让我们认真而通情达理地看一下，如果这一建议被采纳的话，会有什么样的结果。千家万户也许会利用这段时间真正地团聚一番。没有电视机的干扰，他们晚饭后也许会围坐在一起，当真交谈起来。众所周知，我们的许多问题——事实上是所有的问题，从代沟、高离婚率到某些精神病——至少部分地是由于没能交流思想而引起的。我们谁也不把自己心头的烦恼告诉别人，结果感情上便产生了这样那样的问题。利用这安静的、全家聚在一起的时刻来讨论我们的各种问题，我们相互之间也许会更加了解，更加相爱。

有些晚上，如果没有必要进行这种交谈，那么各家各户也许会重新发现一些更为积极的消遣活动。如果他们挣脱开电视机的束缚而不得不另寻自己的活动，他们也许会合家驱车去看日落。或者也许会全家一起去散步（还记得自己长有双脚吗？），用新奇的目光观察住处周围的地区。

有了空闲时间而又没有电视可看，大人小孩便有可能重新发现阅读。一本好书里的乐趣，胜过一个月中所有典型的电视节目。教育家们报告说，伴随着电视长大的这一代人几乎写不出一句英语句子，甚至在大学一级受教育的人也是这样。写作往往是通过阅读学会的。每晚清静这么一个小时，可以造就出文化程度较高的一代新人。

也许还可以像过去那样进行另一种形式的阅读：高声朗读。没有多少娱乐比一家人聚在一起，听爸爸或妈妈朗读一篇优美的故事更能使一家人关系融洽和睦了。没有电视干扰的这一小时，可以成为朗读故事的时间。等这静悄悄的一小时过去后，想要再把我们从新发现的娱乐活动中拉回去，电视联播公司也许将被迫拿出些更好的节目来才行。

乍一看，停播一小时电视的想法似乎过于偏激。如果少了这位电子保姆，做父母的可怎么办呢？我们怎么来打发这段时间呢？其实这个想法一点也不偏激。电视开始主宰美国人的空闲时间，至今也不过才二十五年。我们之中那些年满和年过三十五岁的人，还能回忆起没有电视相伴的童年，那时我们有一部分空闲时间以收音机为伴——听收音机至少还要发挥听者的想像力——但另外我们还看书、学习、交谈、做游戏、发明一些新的活动。日子也并不那么难过。真的。那时我们确实过得挺开心。