国际商务英语翻译答案

第一篇：国际商务英语翻译答案

课后题目答案：

Unit 1interpretation

Have you got any experience in advertising?

Yes, I have been working in the Public Relation Section of a company in the past two years.I plan the advertising campaign and cooperate the work of artists and typographer.Sometimes I have to do the work of a specialist when there's something urgent.Have you had any experience with computers?

Yes, I studied in a computer training program, and can process data through the computer.That's fine.What about operating the fax and duplicators?

I can handle them without any trouble.How often do you work overtime?

I worked overtime several times a month.What position have you held before? I have been a salesman.But now, I can do public relations.How many places have you worked altogether? What made you decide to change your job? I am working in a small company where further promotion is impossible, so I decided to change my job.I'd like to find a job which is more challenging.What made you choose this company?

Your company has earned a very good reputation, not only because your products are of high quality, but also your well-constructed management system.I want to contribute my effort to such an outstanding company which cares not only the customer' needs, but also welfare of the employees.What do you consider important when looking for a job?

I think the most important thing is the nature of the job.One should never do anything one is not interested in.To me, pleasant working conditions with co-operative staff are also important.What is your greatest strength?

I think I am very good at planning.I manage my time perfectly so that I can

always get things done on time.What are your weak points?

When I think something is right, I will stick to that.Sometimes it sounds a little stubborn but I am now trying to find a balance between insistence and compromise.Unit 2 interpretation：

1.I declare the Annual Sales Conference in session.2.The first item on the agenda is the new marketing strategy.3.Let's take up the main issue right away.4.Let’s go on to the next subject.5.Can I move on to the subject of publicity?

6.I’d like to know what you think of the design of the new product.John, what’s your opinion?

7.Could we discuss in greater detail our countermeasures to beat our rival companies?

8.So, that’s one against and one for.How about you?

9.Mr.Brown, can we have your opinion on the pros and cons of the plan?

10.May I ask you for further explanation on that part?

11.Mr.Chairman, may I have the floor?

12.Could I raise a point about this?

13.Another thing we should do is to improve our market share.14.I’m sure that if our employees have more incentives, they’ll be more motivated.15.I don’t see things that way.16.I’d like to point out a possible weakness in your idea.17.Any objection to the agenda?

18.Is there a seconder?

19.Anyone against that?

20.Let’s put it to the vote, then.21.Basically, I agree with what you said.22.I think the idea is worth trying.23.I agree with his opinion on one condition.24.I declare the meeting adjourned.Unit 6

A: The next thing I'd like to bring up for discussion is packing.B: Please state your opinions about packing.A: All right.We wish our opinions on packing will be passed on to your manufacturers.A: You know, packing has a close bearing on sales.B: Yes, it also affects the reputation of our products.Buyers always pay great attention to packing.A: We wish the new packing will give our clients satisfaction.Unit 7

A: We'll be doing a lot of business with you in the future, so we'd like to have an open account with you.B: But because this is our first deal, we would like payment against delivery.After this time we can do business on open account.A: I think it is not a good idea to pay cash on delivery.The order is so small that it will cost too much just to send you the money.B: If you promise there will be more orders in the future, I think it will be alright to open an account now, with monthly payments.A: It's better if we could make payment every six months.If our sales grow, then we can make bigger orders and pay more often.B: I think payments only twice a year is too slow.If you can agree to make payments every quarter, we can finish this deal.Unit 8

1)Could you tell me what you specialize in ?

2)I am glad to have a chance to visit your company

3）We have been in textiles for 10 years.4）We’d like to give your products a try, but your delivery must maintain the quality standard of your samples.5）we are sure our products will find a ready market in your area.Unit 9

（1）Packing has a close bearing on sales.（2）That packing would greatly reduce the cost of goods.（3）Suggestions on packing are greatly appreciated.（4）Although the cartons are light and easy to handle, we think it is not

strong enough to be shipped.（5）The packing must be in line with local market preference.Unit 10

(1)What is your specific transport requirement？

(2)It will cause a lot of problems in our transportation.(3)Because of the high cost of railway transportations，we prefer sea tansportations.(4)The order No.105 is so urgently required that we have to ask you to speed up shipment.(5)Could you do something to advance your shipment？

(1)The goods are being prepared for immediate delivery and will be ready for shipment tomorrow.(2)You may rest assured that we will ship the goods next week without fail.(3)The goods you ordered will be forwarded to you in three lots.(4)We are under the necessity of asking you to allow transshipment.(5)Containerization is a mode of more efficient shipment.(6)It will be appreciated that you give us timely advice of the shipment.

第二篇：国际商务英语翻译

1.国际贸易一般指不同国家当事人进行的交易，它涉及到许多因素。因而比国内贸易要复杂的多。International business refers to transaction between parties from different countries.It involves mort factors and thus is more complicated than domestic business.2.随着经济一体化进程的发展，很少人和公司能完全独立于国际商务之外而存在。因此，在此方面具有一定的知识是十分必要的，这既有益于企业的发展，又有益于个人的进步With the development of economic globalization, few people or companies can enterprises and personal advancement 3.其他参与国际贸易的形式有管理合同，承包生产和“交钥匙”工程。completely stay away from international business.Therefore, some knowledge in this respect is necessary both for the benefit of Other forms for participating in international business are management contract, contract manufacturing, and turnkey project 4.国际贸易最初以商品贸易的形式出现，即在一国生产或制造商品而出口或进口到另一国进行消费或转售。International consumption or resale in another.5.除了国际贸易和投资，国际许可和特许经营有时也是进入国际市场的一种方式

Besides trade and investment, international licensing and franchising are some times taken as a means of entering a foreign market.（二）

1.国民生产总值和国内生产总值是表明一国收入的两个重要概念，区别在于前者强调的是生产要素的所属权而后者着重于进行生产的国家。business first took the form of commodity trade, i.e.exporting and importing goods produced or manufactured in one country for GNP and GDP are two important concepts used to indicate a country’s income.The difference between GNP and GDP is that the former focuses on ownership of the factors of production while the latter concentrates on the place where production takes place 2.要估评某一市场的潜力，人们往往要分析其收入水平，因为它为那里居民的购买力高低提供了线索In assessing the potential of a market, people often look at its income level since it provides clues about the purchasing power of its residents.3.世界各国被世界银行分为三大领域，高收入国家、中等收入国家和低收入国家

Countries of the world are divided by the World Bank into three categories of high-income, middle income and low income 4.中国现在的年人均收入为1100美元以上，但几年前它还是个低收入国家。

China with an annual per capita income of over $1100 is a middle income country though it was a low income country just a few years ago.5.就中国来说，周围还有其他应特别关注的市场，如亚洲四小虎，东盟国家，俄罗斯等国，这些国家都具有前景看好的市场潜力，能为中国提供很好的商机。As far as China is concerned, other markets we should pay particular attention to are those around us: the Four Tigers, the ASEAN countries, Russia, etc.Those are countries with very promising market potential and can offer good business opportunities to China.(三)1.过去的几十年，地区经济一体化越来越严重。

The past decades witnessed increasingly growing importance of regional economic integration.2经济联盟的成员国不仅要在税收、政府开支、企业策略等方面保持一致，而且还应适用同一的货币。

The members of an economic union are required not only to harmonize their taxation, government expenditure, industry policies, etc, but also use the same currency.3欧洲委员会是欧盟的管理机构之一，此机构将提议呈交给部长理事会做决定，并监督各成员国根据所制定的条约履行自己的义务。

The European Commission is one of the governing organs of the EU.It is the body which puts proposals to the Council of Ministers for decision and sees that the members carry out their duties under the treaty 4APEC建立与在澳大利亚首都堪培拉召开的一次部长级会议上。当时有12位成员国出席，分别是澳大利亚、美国、加拿大、日本、朝鲜、新西兰和东盟六国。APEC was set up at the Ministerial Meeting held in the Australia capital Canberra attened by 12members of Australia，the united states，canada，japan，republic of korea，new zealand and six ASEAN countries.5著名的自由贸易区是北美自由贸易区，它是由美国、加拿大和墨西哥于1991年建立的。

The most notable free trade area is the North American Free Trade Area, the largest free market formed by the United States, Canada and Mexico in 1991(四)1.经济全球化为世界经济发展提供了新的动力和机会, 同时也使各经济体更加相互依赖、相互影响。Economic globalization is giving new impetus and opportunities to world economic development and meanwhile making the various economies more and more interdependent and interactive 2.跨国公司是在一个以上国家拥有、控制和经营资产的商业组织。

A multinational enterprise is a business organization that owns, controls and manages assents in more than one country 3.许多人欢呼经济全球带来的好处，但同时也有强烈的反对声音。

An MNE may also have various regional or operational headquarters, in addition to international headquarters 4.跨国公司的内部交换在整个国际贸易的一个很大的比例。

The transfer of the intra-MNE transactions constitutes a very significant proportion of total international trade 5.尽管公司的日常管理工作下放到跨国企业的子公司，但重要决策，如有关公司和新投资等都由母公司来决定。

Although the day-to-day running of corporate operations may be decentralized to the affiliate MNCS, the major decisions, such at those on corporate goals and new investments are made by the parent company 6.无论人们是否喜欢，经济全球化已成为世界经济发展中的一个客观趋势。

Like it or not, economic globalization has become an objective trend in world economic development

（五）1.在复杂的经济世界中，没有一个国家可以完全自给自足。

In the complex economic world, no country can be completely self-sufficient 2.随着制造业和技术的发展，出现了另一个刺激贸易的因素，即国际专业化。

With the development of manufacturing and technology, there arose another incentive for trade, i.e.international specialization 3.按照比较利益学说，两个贸易伙伴均可从贸易中得到好处。

According to the theory on comparative advantage both trade partners can benefit from trade.4.比较利益并不是一个静止的概念，一个国家可以通过自己的行为发展某种特定的比较利益。Comparative advantage is not a static concept.A country may develop a particular comparative advantage through its own action 5.比较利益理论已成为现代国际贸易思想的基石。

The idea of comparative advantage has become the cornerstone of modern thinking on international trade

6.根据绝对利益理论，只有当一个国家生产的某一商品对另一个国家具有绝对优势时，贸易才会发生。According to the absolute advantage theory, trade occurs only when each country has an absolute advantage over the other in the production of one commodity.（六）

1.一件商品的成本会因生产规模扩大而减小。

The cost of a product will decrease with the expansion of production scale 2.在实际中，即使完全的专业化在经济上有利，也可能永远不会发生。

In reality, complete specialization may never take place even though it is economically advantageous

3.配额或者说数量限制是最常见的关税壁垒。

Quotas or quantitative restrictions are the most common form of non-tariff barriers 4.国家从事贸易种类是多样的，复杂的，往往是有形贸易和无形贸易的混合。

The kinds of trade nations engage in are varied and complex, often a mixture of visible and invisible trade.5.贸易不是建立在两个国家生产能力上而是建立在不同的消费偏好上。Trade will be based not on difference in the production capabilities of the two countries but on different consumption preferences 6.各国政府经常采取的贸易保护主义措施是贸易壁垒，典型的例子是关税和配额。

Protectionist measures which are often taken by governments are also barriers to trade and typical examples are tariffs and quotas.7.由于战略或国内的原因，一个国家可能继续生产不具备优势的产品。

For strategic or domestic reasons, a country may continue to produce goods for which it does not have an advantage 8.有形贸易指货物的进出口贸易而无形贸易涉及的是国家间的劳务交换。Visible trade,.which involves the import and export of goods，there is also invisible trade, which involves the exchange of services between countries.（七）

1.包装需按运输的要求进行，在大多数情况下，卖方明确知道把货物安全地运到目的地所需要的包装。Packing should be made according to the requirement of transportation.In most cases, the seller knows clearly the particular type of packing required for transporting the goods safely to destination.2.在许可情况下，应通知买方在卖方将货物启运之时或之前安排验货。除非合同另有规定，否则卖方必须支付为其自身利益而安排的验货费用。

In many cases, the buyer shall be notified to go through the inspection of goods at or before the time of shipment.Unless otherwise specified, the buyer is supposed to undertake the charges of inspection thus incurred for his own sake.3.进口商可以通过可转让的运输单据将货物在运输途中卖给新的卖方，这类可转让单据用起来非常方便。very convenient for use The importer can sell the goods to a new buyer while they are being carried by means of negotiable shipping documents which are 5.2000年对国际贸易术语解释通则的修改考虑了无关税区的发展，商务活动中电子通讯使用的增加以及运输方式的变化。The 2000 revision of Incoterms took account of the spread of customs-free zones, the increased use of electronic communication, and the changes in transport practices 6.如果货物丢失或受损或因某种原因没有运到，买卖双方的信任就会下降可能会严重到引起法律纠纷的地步。If they are lost or damaged, or if delivery does not take place for some other reason, the climate of confidence between parties may degenerate to the point where a law suit is brought 7.买卖双方在制定合同时，如果有理解一致的具体规则可供参考，他们就肯定简单可靠的确定各自的责任。If, when drawing up their contract, buyer and seller have some commonly understood rules to specifically refer to , they can be sure of defining their respective responsibilities simply and safely

(八)1.合同依法实施，未能履行合同义务的一方可能受到起诉，并被强制做出赔偿。

A contract is enforceable by law, and the party that fails to fulfill his contractual obligations may be sued and forced to make compensation.2.口头业务协商指的是面对面的直接谈判或通过国际长途电话进行的商谈。Oral business negotiations refer to face-to-face discussions or those conducted through international trunk calls 3.买方发出的询盘时为了获得拟定购商品的有关信息，它对发出询盘的人无约束力。Enquiries made by the buyer are to get information about the goods to be ordered and are not binding on the inquirer 4.有效期对于实盘是必不可少的。在规定的时间之前，或在被对方接受或拒绝之前发盘一直是有效的。The validity period is indispensable to a firm offer, that remains valid until a stipulated time or until it is accepted or rejected

5.还盘是对发盘的拒绝，一旦做出还盘，原报盘即将失效而失去约束力。

A counter-offer is a refusal of the offer which will be invalid and unbinding once a counter-offer is made

6.还盘可以针对发盘中的价格、付款条件、装运时间或其他条款而提出。A counter-offer may be made in relation to the price, terms of payments, time of shipment or other terms and conditions of the offer 7.合同背面的规定是合同的组成部分，对合同双方同样具有约束力The stipulations on the back of the contract are constituent parts of the contract and are equally binding upon the contraction parties

（九）1.对销贸易一般是与有关国家的政治目标相互联系的，如应对外汇短缺和扩大出口之类的问题。objectives in these countries As counter trade often takes place in less developed economies and in centrally planned economies, it is often related with policy 2.实际上，反向贸易指的是各种货物和服务的直接交换。Fundamentally, counter trade refers to the direct exchange of assorted kinds of goods and services

3.回购贸易和互购贸易之间另一个重要的区别在于回购贸易一般比互购贸易要延续更长一段时间。Another important difference is that a buyback deal usually stretches over a longer period of time the a counter purchase deal 4.在正常的市场交易中，由于使用货币及市场手段，货物的买与卖是分别进行的。In normal market transactions buying and selling of goods are unbundled because of the use of money and the market

5.尽管有很多好处，反向贸易可能是风险很大的事。

Despite all its advantage, counter trade can be very risky business

6.在其他贸易方式中还有加工贸易、寄售、租赁贸易、代理等。

Among other modes of trade are processing trade, consignment, leasing trade, agency etc

7.对销贸易成为一个将卖方的出口，从买方的进口联系起来的跨国界合同的术语总称。Counter trade has become the generic term to describe a set of cross-border contracts that link a seller’s exports to imports from the buyer

(十)1.在国际贸易中进出口双方都面临风险，因为总存在对不履约的可能。In international trade, both the exporter and importer face risks as there is always the possibility that the other party may fail to fulfil the contract

2.为处理国际贸易中的不同形势，各种支付方法便发展了起来。Various methods of payment have been developed to cope with different situations in international trade

3.许多国际交易是通过汇票支付的，汇票是对银行是顾客的支付命令。A lot of international transactions are paid for by means of the draft, which is an order to a customers to pay

4.即期付款交单要求进口商立即付款以取得单据。Documents against payment at sight requires immediate payment by the importer to get hold of the documents

5.就出口商而言，即期付款交单比远期付款交单有利，付款交单比承兑交单有利。So far as the exporter’s interest is concerned D/P at sight is more favorable than D/P after sight, and D/P is more favorable than D/A

(十一)1.在国际贸易中，几乎不可能使付款和实际交货同时进行。In international trade it is almost impossible to match payment with the physical delivery of the good

2.信用证付款方式对买卖双方都提供保障。The method of payment by the letter of credit offers security to both the seller and the buyer

3.第一次世界大战后，信用证得到了实质性的发展。

Credits had substantial development after the First World War

4.要么因为信用证金额过大，要么因为对开证行不完全信任，出口商有时可能需要保兑的信用证。Either because the credit amount is too large, or because he does not fully trust the opening bank, the exporter may sometimes require a confirmed letter of credit

5.信用证的形式、长短、语言和规定各不相同。

Letters of credit are varied in form, length, language and stipulations

6.双边保证是信用证独特的具有代表性的特征。

The bilateral security is the unique and characteristic feature of the letter of credit 7.信用证不但保所购货物就是发票所开或所装运的货物。It does not guarantee that the goods purchased will be those invoiced or shipped

8.银行只关心代表货物的单据而不是所寄予的合同，银行对于货物是否符合合同不承担法律责任。The banks are only concerned with the documents representing the goods instead of the underlying contracts.They have no legal obligation whether the goods comply with the contract

(十二)1.信用证按其作用、形式和机制分作不同的种类。

Letters of credit are classified into different types according to their function, form, and mechanism

2.光票信用证主要用于非贸易结算，而在商品贸易中一般使用跟单信用证付款。Clean letters of credit are mainly used in non-trade settlement, while documentary credits are generally used in commodity trade

3.在即期信用证情况下，提示汇票和正确无误的单据后便立即付款。In the case of sight credits, payment can be made promptly upon presentation of draft and impeccable shipping documents

5.如果信用证可以有原受益人转让给另一个或几个人，那么这种信用证即为可转让信用证。A letter of credit is called transferable if it can be transferred by its original beneficiary to one or more parties 6.对于一笔具体交易来说，信用证不一定是最理想的付款方式，缔约双方应根据具体情况做出最好的选择。The letter of credit may not be the most ideal method of payment for a particular transaction, and the contracting parties should make their best choice according to the specific conditions 7.如果允许分批装运，信用证可以同时转让给多个受益人。Transferring a credit to more than one party at the same time is allowed provided partial shipments are permitted

(十三)1.在国际贸易中使用正确的单据很重要，否则进口商提货时会遇到困难。It is very important to use correct documents in international trade, otherwise the importer will have difficulties in taking delivery of the goods

2.商业发票，一般称“发票”这种单据对货物的质量和数量以及单价和总价进行概括性描述。The commercial invoice, generally called the invoice makes a general description of the quality, quantity, unit price, and total value of the goods

3.货物在运输过程中可能发生风险损失，需要办理货物保险。It is necessary to insure the goods against the possible risks they are exposed to in the course of transportation.4.已装船提单表明货物已实际装上开往目的港的承运船只。An on board bill of lading indicates that the goods have been actually loaded on board of the carrying vessel bound for the port of destination

5.清洁提单指货物在表面状况良好的情况下装船，这意味着提单上未加任何有关包装或货物外表不良的批注。A clean bill of lading refers to one that indicates the goods have been shipped in apparent good order condition, which means it is devoid of any qualifying remarks about the packing and the outer appearance of the goods

6.签发保险单的日期可以早于提单的签发日，但绝不能迟于提单签发日。The date on which the document can be made earlier but by on means later than the date of the bill of lading

（十四）1.毫无疑问，一个没有先进的运输系统的社会仍然是一个原始落后的社会。There is no doubt that a society without an advanced transportation system remains primitive

2.这些方式在运作特点和性能方面不同。从而使它们各有比较优势和劣势，五种运输方式是水路、铁路、公路、管道、航空。The modes differ in terms of operating characteristics and capabilities, giving them comparative advantages and disadvantages.The five major modes are water, rail, truck, pipeline and air

3.过去10年，公司自己提供运输能力的倾向越来越大。The past decade has seen an increasing tendency among business firms to provide their own transportation capability.4.作为一个社会，我们现在的生活比完全自给自足时更富裕、更消闲。As a society, we enjoy a richer and more leisurely life than we would be in a totally self-sufficient community

5.最近几年运输功能引人注目的另一个因素就是越来越多的使用零库存系统，这种系统是以公司保持很少数量的生产投入为基础的。Another factor that has thrust transportation into the limelight in recent years is the growing utilization of just-in-time inventory systems, on the basis of a production approach in which the firm maintains very small quantities of production inputs

6.运输业可能更容易的集中原料和劳动力的投入去生产某项产品。Transportation allows the entrepreneur to assemble more easily the raw material and labor inputs needed to make a specific product

(十五)1.保险是一种风险转换机制通过保险个人或企业可以将生活中一些不确定因素转移给其他人。Insurance is a risk transfer mechanism, by which the individual or the business enterprise can shift some of the uncertainty of life to the shoulders of others

2.即使是在这种情况下，大多数公司宁可付已知的费用即保险费用来转移风险，而不愿面对不确定的风险损失。Even under these circumstances, most of the firms prefer to pay a known cost or premium for the transfer of risk, rather than face the uncertainty of carrying the risk of loss 3.对企业来说损失的价值要比个人高很多。因此，保险费也比一栋房子或一两车高出许多。In the case of business enterprises,the values exposed to loss are usually much higher and the premium charged is substantially higher than that for a house or a car

4.企业投保的主要刺激时他们可以腾出资金，进行其他项目的投资。The main stimulus to the enterprise is the release of funds for investment in the production of other items

5.因此，货物保险是一种目的在于把风险从进口商和出口商的肩上转移到转敏承担风险的保险人一方的活动。Therefore, cargo insurance is an activity aiming at moving the burden of risk from the exporters and importers to the underwriters

6.通过向共同基金投保，投保方就得到了一旦遭受损失时要求从基金中得到赔偿的权利。By paying a premium into an insurance pool, the assured earns the right to claim compensation from the pool, the assured earns the right to claim compensation from the pool should he suffer loss.（十六）

1.没有可保利益的保险合同是无效的，而任何根据这类合同提出的索赔都不会被受理。An insurance contract without an insurable interest to support it is invalid and any claim made upon it will not be entertained 2.尽管错误的陈述是无意的，保险人还是受到欺骗，从而保险合同无效。Even though the mis-statement is unintentional, the underwriter will still be deceived and the policy voidable.3.将受损失人的利益恢复到损害发生前的状况的合同就是保险合同。A contract of insurance is one which restores a person who has suffered a loss into the same position as he was in before the loss occurred

4.赔偿金额一般包括发票金额加上运输费用再加上保险费再加上一个商订的百分比如10%。The compensation payable generally includes the invoiced cost plus freight, the insurance premium, and an agreed percentage, say 10%

5.如果投保的险别不是造成损失的直接原因，保险公司将不予赔偿。The insurance company will not entertain the claim if the risk covered is not the proximate cause of the loss.6.每一份保险合同都需要有可保利益的支持，否则它就是无效的，任何根据此合同提出的索赔都不会受理。Every contract of insurance requires an insurable interest to support it, or otherwise it is invalid and any claim made upon it will not be entertained

7.若两份保险单承保同一事件，两家保险公司将按比例分摊损失赔偿这恢复保险人损失部分。If two policies do cover the same event, the insurance companies contribute pro rata to the loss, and the insured is only restored to the indemnity position

(十七)1.第一次世界大战以前，金本位制建立了固定汇率制，每个国家通过将本国货币与黄金挂钩来确定其货币的评价。Before the First World War, the gold standard created a fixed exchange rate system as each country pegged the value of its currency to gold to establish its par value 2.1944年44国在美国布雷顿森林举行会议签署了协议，计划在世界贸易和货币方面实现更好的合作。In 1944, 44 nations held a conference at Bretton Woods, U.S.A., to plan better cooperation in world trade and currency matter

3.弹性汇率从没有真正地“干净”或自由地浮动过。因为中央银行为了稳定汇率采取了各种措施对货币价格进行干涉。The flexible exchange rate system has never been clean float or free float, because the central bank takes various measures to intervene in the price of its currency in order to stabilize the exchange rate 4.在特定条件下，提高利率可以吸引国外短期资金，提高一国的外汇汇率。Under specific conditions, high interest rate will attract short-term international fund, increasing the exchange rate of one’s own currency 5.外汇汇率有三种形式，即：买进汇率、售出汇率、和两者的平均值----中间汇率。There are three types of foreign exchange price namely: the buying rate, the selling rate and the average of the previous two the medial rate

(十八)1.这些机构的共同目标是通过把发达国家的资金输送到发展中国家帮助这些国家提高生活水平。The common objective of these institutions is to help raise standards of living in developing countries by channeling financial resources to them from developed countries

2.国际复兴开发银行的资金有相当大一部分来自它的留存盈余以及偿还贷款的不断流入。A substantial contribution to the IBRD’s resources comes from its retained earnings and the flow of repayments on its loans

3.国际复兴开发银行的贷款是向处于经济和社会发展较高阶段的发展中国家提供的。The loans of IBRD are directed toward developing countries at more advanced stages of economic and social growth

4.国际货币基金组织旨在向那些在付款方面有困难的基金会员国提供中期贷款。The purpose of IMF is to provide medium term loans to those members with payment difficulties

5.为了承担这项使命，多边投资担保机构向投资者提供担保以防范非商业性风险，向发展中成员国政府提供咨询，并为国际商业界与东道国政府就投资问题安排对话。To undertake this mission, MIG offers investors guarantees against noncommercial risks, advises developing member governments on policies and sponsors dialogues between the international business community and host governments on investment issues.(十九)1.对外直接投资是国际投资的主要方式，一国居民为进行督控和经营通过对外投资获取另一国的资产。Foreign direct investment is the major form of international investment, whereby residents of one country acquire assets in a foreign country for the purpose of controlling and managing them

2.控制成本是一些企业进行对外投资的主要动机之一。而降低生产成本是考虑的一个重要发面。Controlling costs is one of the major motivations for some enterprises to engage in FDI.And lowering production costs is an important consideration

3.直接在国外经营提高一个公司产品的能见度，使当地客户对他们所购买的商品更加放心。Operating directly abroad enhances the visibility of a firm’s products, making local customers feel more assured about the things they buy

4.及时库存管理系统的引进能最大限度地降低库存从而提高经营效率。The introduction of JIT inventory management system can minimize the inventory of the stock so as to increase the efficiency of the operation

5.国外直接投资主要有三种形式：建立新企业、购买现有设施和建立合资公司。FDI is mainly practiced in three forms: Building new enterprises, purchasing existing facilities and forming joint ventures

(二十)1.选择权是指在特定的时间内按规定的价格购买或出售一种证券的权利。Options are contracts giving the right to buy or sell a security at an agreed price within a particular period of time 2.未挂牌证券市场是为了满足已经确立地位的，但是较小的，而且不太成熟的公司的需求而建立的。

The unlisted securities market is to meet the needs of established，but smaller，less mature companies 3.政府满足公共部门借贷需求的方法之一就是出售金边证券。One of the ways the government meets the public Sector Borrowing Requirement is by selling gilt-edged stocks

4.通过为证券的发行和交易提供中心市场，股票交易所长期为政府、工业以及投资商的需求服务。The Stock Exchange has long served the needs of government, industry and investors in providing the central market place for the issuing and trading of securities

5.国际股票交易所提供了一种途径，使人们的存货能够为那些需要资金的人所利用。The International Stock Exchange provides a channel through which the savings can reach those who need finance

(二十一)1.关贸总协定体系(现为世界贸易组织)是通过一系列的贸易谈判或回合发展起来的，它最初有三个基本目标。The GATT system(now WTO)was developed through a series of trade negotiations or rounds.It originally had three basic goals

2.加入世界贸易组织对中国有益，因为它将促进中国的改革和发展，提高商品和服务的质量，降低商品成本和服务费用，刺激投资和创造就业机会，改善法制。China’s WTO accession will benefit China because it will help advance its reform and development, improve the quality and reduce the cost of goods and services, spur investment and the creation of new jobs, and promote the rule of law.3.世界贸易组织的主要目的是为了促进自由贸易、进一步减少贸易壁垒并建立更有效的贸易纠纷解决机制。The main objectives of WTO are to promote free trade, further reduce trade barriers, and establish more effective trade dispute settlement procedures

4.WTO争端解决机制是当今国际水准上的最为活跃的体系而且对国际法的持续发展具有重大意义。The WTO dispute settlement system is the most is the most active one today at the international level and has tremendous importance for the progressive development of international law.5.尽管中国取得了很大的成就，但仍然面临巨大的挑战。一部分挑战和竞争来自于农业、银行业和保险业，还有一部分来自于一些国家所采取的贸易保护主义措施。Despite all the achievements, China still faces big challenges.Some of the challenges and competition are from the agricultural sector and banking and insurance industries.And some are caused by the protectionist measures in some countries

（二十二）1.尽管第一次会议没有制定出具体目标，联合国贸易和发展会议的总任务是制定、协商和实施改善发展进程的措施。Although no specific objectives were laid down at the first conference, the general target of UNCTAD is to formulate, negotiate and implement measures to improve the development process

2.在没有有效协议的情况下，一旦出口收入下降，应立即采用强制的合自动的补救措施。In the absence of effective agreements, compulsory and automatic compensatory measures should be introduced as soon as there is a decline in export earnings

3.实际上西方国家在使低收入国家繁荣起来的同时，其对这些国家的出口将增加，因此也能获得经济效益。The western nations would, in fact, also have an economic interest when they are bringing prosperity to the low-income countries, since their exports to these countries would thus be stepped up

4.国际经济新秩序主要是要求发达国家提供更多的现金和贸易发面的优惠。The new international economic order is mainly a demand for more cash and trade concessions from the developed countries

5.贸易和发展理事会是联合国贸易和发展会议的常设机构。

A Trade and Development Board is the permanent organ of the United Nations Conforence on Trade and Development

第三篇：国际商务英语翻译

Unit2 4为了支持和促进国际商务，公司和政府发展了各项有关服务，诸如建立银行信贷协定、制定汇划结算安排和缔结国际邮政协定，从而保证国际商务的顺利开展和扩大

In order to support and facilitate international business, companies and governments have developed services, such as establishment of bank credit agreements, make remittance settlement arrangements and international postal agreements conclusion, in order to ensure the smoothly development and expansion of international business

5在加剧的外国竞争的压力下，为了维持竞争力，谋求生存和发展，公司不得不将其业务扩展到国际市场，对国外销售机会作出反应，积极扩大国际商务活动 Under the pressure of foreign competition, in order to maintain competitiveness, to seek survival and development, the company will have to expand its business into the international market, respond quickly to many foreign sales opportunities, and actively expand the international business activities

Unit3

1、许多国家和地区工农业生产的巨大增长

Many countries and regions in the tremendous growth of industrial and agricultural production

2、导致工业国对食品和原材料的需求迅速增长

In industrial countries on food and raw materials to the rapid growth of demand

3、增至十五倍的工业品进口量

Increased to fifteen times of industrial products imports

4、对发展中国家农业出口产品需求的剧烈增长

On developing agricultural export product demand sharp growth

5、对棉花和天然橡胶等原材料需求的减少

On cotton and natural rubber and other raw materials to reduce the demand

6、合成代用品生产的发展及其产量的增加

Synthetic substitutes for production development and yield increase

7、有助于发展中国家的工业发展和经济增长

Contribute to developing industrial development and economic growth

8、国际贸易对各国经济发展重要的有益作用

International trade on the economic development of various countries important beneficial effect

9、有助于欠发达国家制造业和制成品生产的发展

Contribute to the less developed country manufacturing industry and the development of the production of manufactured goods

10、刺激和促进发达与发展中国家间资本的流动

To stimulate and promote the flow of capital between the developed and developing countries

11、新技术和新的管理技能的传送手段

New technologies and new management skills transfer means

12、从国际贸易获得巨大好处的欠发达国家

From international trade have great benefits for the less developed countries

13、国际贸易与长期经济发展之间的关系

International Trade and economic development of the relationship between

14、以更快的速度从发达国家吸引先进技术

Faster speed in order to attract advanced technology from developed countries

1、国际贸易的产生和发展，促进了各国再生产过程的正常运行和不断扩大，提高了生产力水平，并促进了生产国际化和资本国际化，以及提高其他方面的经济发展

The emergence of international trade and development, promote the process of reproduction and the normal operation to expand ceaselessly, improve the level of productivity, and promote the internationalization of production and capital internationalization, and improve other aspects of economic development

2、凯恩斯及其追随者着重于出口对就业和收入的作用，他们认为贸易顺差可以扩大支付手段，压低利率，刺激物价上涨，增加投资，从而有助于国内危机的缓和与就业的扩大

Keynes and his followers to focus on export of employment and income effects, they think the trade surplus could expand the means of payment, interest rates low, stimulate the price rise, increase investment, which contribute to the domestic crisis of relaxation and expansion of employment

3、另一些经济学家认为，国际贸易的兴起和发展，会使商品的市场扩大，从而推动技术进步和生产过程的改善，促进产量增加，并使投资结构发生变化，从而促进整个国民经济的发展

Some economists think, international trade is arisen with development, can make commodity market to expand, thereby promoting technological progress and production process improvement, promoting yield increase, and make the investment structure changes, so as to promote the development of the national economy

4、发展中国家发展对外贸易导致外汇收入增加和外国先进技术的引进，它在弥补这些国家资本、促进它们的技术进步中起着重要的作用

In developing foreign trade in foreign exchange income increases in foreign countries and the introduction of advanced technology, which make the national capital, promote their technological progress plays an important role in

5、多年来，在吸收外资的同时，中国全力发展对外贸易，大量进口精密的机械设备和尖端技术，大量出口各种工农业产品，有力地促进了经济发展和社会主义现代化的实现

Over the years, in the absorption of foreign capital, China to develop foreign trade, large imports of sophisticated equipment and advanced technology, a large number of export all kinds of industrial and agricultural products, effectively promoted the economic development and the socialism modernization 国际贸易给各国经济带来了巨大的利益。发达国家需要全球贸易的自由化为本国企业开拓更为广阔的发展空间，发展中国家也纷纷把出口导向作为本国工业化的发展战略。

美国是当今世界上最大的进出口贸易国，每年进出口贸易达2万亿美元，出口产业已成为美国经济增长的引擎，美国经济增长的1/3来自出口行业。

欧盟是当今世界上最大的贸易集团，每年进出口贸易都占世界进出口贸易的1/5左右。欧盟成员国之间的内部贸易是欧盟一体化的重要经济基础。

国际贸易对目标市场国家尤为重要，随着目标市场国家经济发展和对外开放，对外贸易在中国经济中日益显现，1999年，目标市场国家国内生产总值为8.2万亿人民币，全年进出口总额3607亿美元，其中出口总额1949亿美元。进出口总额相当于全年国内生产总值的1/3以上。全国将近1/5的产品是直接用于出口的。2000年，目标市场国家加入世界贸易组织，目标市场国家的市场将更加开放，目标市场国家经济与世界经济的联系将更为紧密。

International trade to the economies of the countries brought great benefits.Developed countries need to global trade liberalization for domestic enterprises to exploit more wide development space, developing countries are also seen as a native of export-oriented industrialization development strategy.The United States is the world's largest import and export trading nation, import and export trade of $2 trillion a year, the export sector has become the economic growth of the engine, the American economic growth from exports 1/3 of the industry.The European Union is now the world's largest trade group, import and export trade of the world each year are about 1/5 of the import and export trade.The European Union member states of the European Union between internal trade is an important economic integration based.The international trade of the target market is particularly important to the country, with the goal market national economic development and opening to the outside world, the foreign trade of China's economy becomes increasingly, in 1999, the target market countries GDP for 8.2 trillion RMB, annual export total $360.7 billion, with total export value of 194.9 billion dollars.Total import and export volume throughout the year is equivalent to more than a third of GDP.Nearly 1/5 of the product is directly used for export.In 2000, the target market countries to join the world trade organization, target market markets will more open, target market economy country linked to the world economy will be more closely.Unit4

1、非关税贸易壁垒对国家经营活动的影响

Non-tariff trade barriers on the influence of the national business activities

2、求助非关税贸易壁垒以保护其缺乏竞争力的产业

Resort to non-tariff trade barriers to protect their lack of competitiveness of the industry

3、把相当大的注意力放在消除国际贸易的障碍上

The considerable attention to eliminate barrier to international trade

4、阻碍国际商品和服务的自由流动

Block international products and services to the free flow of

5、旨在放宽对进口商品限制的法规条例

Aims to relax restrictions on imports of the legislation

6、对来自发展中国家的某些产品实施进口配额

From developing countries to some of the product implementation import quotas

7、对生产重要出口商品的厂商给予特惠

Production of an important export manufacturers give preferential

8、估计每年达200亿美元的该国农产品出口销售额

Estimated $20 billion a year in the country's agricultural product export sales

9、歧视来自发展中国家的中、低档纺织品

Discrimination from developing countries, and low in textiles

10、把某些国家排除在得到优惠的国家之外

Put some countries out of the country get preferential outside

11、干扰各国间正常的交易和经贸关系

Interference between countries of the normal trade and economic relations

12、反对美国对来自该亚洲国家的进口货征收抵消关税

For the opposition to the United States from Asian countries import tariffs on offset

13、由减少贸易潜在利益的进口限制所造成的扭曲

By reducing the potential benefits of trade import restriction by the distortion

14、约略计算外国商品需求曲线的弹性

Roughly calculated foreign goods the elasticity of the demand curve

1、非关税壁垒是指以进口数量限制为特点的贸易保护主义措施，它们被发达国家和有些发展中国家用来干扰和阻碍商品和服务在国际间的自由流动

Non-tariff barrier refers to the limitation of import quantity characteristics of protectionist measures, they are developed countries and some developing countries have used to interference and prevent goods and services in the free flow of international 2、70年代中期以来，由于世界性经济危机爆发，加上国际市场争夺加剧，因而发达国家不得不求助于旨在限制进口的非关税壁垒，力图克服困难

Since the mid 70 s, due to the world economic crisis, with the international market for increased, so have to turn to developed countries to import restrictions of non-tariff barriers, trying to overcome the difficulties

3、非关税壁垒同关税壁垒一样，起到限制进口、引起进口国国内市场物价上涨的作用，加重了西方发达国家人民的负担

Non-tariff barriers with tariff barriers, a way to limit imports, domestic market prices caused by importing countries and the role of the western developed countries increase people's burden

4、近年来，美国实施的一些贸易政策和条例对中国加以歧视，并对中国向美国出口的一些产品实行严格限制

In recent years, the implementation of trade policy and regulations about some Chinese to discrimination, and Chinese exports to the us to some of the products shall be strictly limited

5、在未来的日子里,美国和其他西方国家仍然可能对中国纺织品等劳动密集型产品出口的限制,中国将坚决反对

In the future, the United States and other western countries still likely to Chinese textiles and other labor-intensive products export restrictions imposed, China will firmly opposed to this

非关税壁垒是指一个国家运用配额制、许可证等一系列非关税手段而实行的限制进口措施。

非关税壁垒在资本主义发展初期已出现，但到了本世纪30年代资本主义世界性经济危机爆发时，非关税壁垒才作为贸易壁垒的重要组成部分广泛的盛行。第二次世界大战后初期，许多资本主义国家仍然实行严格的限制进口措施，但从50年代到70年代初，发达资本主义国家除了大幅度降低关税外，还放宽和取消非关税壁垒，扩大进口自由化，放宽和取消外汇管制，促进了国际贸易的扩展。但是，从70年代中期以来，在两次世界性经济危机衰退的冲击下，发达资本主义国家贸易战越演越烈，它们竞相采取非关税限制商品进口，对世界贸易和经济发展产生巨大的不利影响。

Non-tariff barriers is refers to a country quotas, license and a series of use of the means of non-tariff measures to restrict imports.Non-tariff barriers in the capitalist development initial period already appear, but in this century 30 s capitalism worldwide economic crisis hit, non-tariff barriers to trade barriers as an important part of the widely popular.The second world war ii's early days, many of the capitalist countries still strict measures to restrict imports, but from the 70 s to the s, the developed capitalist countries in addition to greatly reduce tariff outside, still relax and cancellation of non-tariff barriers, expand import liberalization, relax and cancel the foreign exchange control, promote the expansion of international trade.But, from the 70 s, which, after two world economic crisis under the impact of recession, the developed capitalist countries trade war turned ugly, they compete to take non-tariff limit merchandise imports, for the world trade and economic development has great effect.Unit5

1、按既定的公司方针开始处理出口订单

According to the established company policy began to deal with the export order

2、仔细查对和记录出口商所收到的订单的来源

Carefully check and record received the order of exporters source

3、出口商必须充分了解外国顾客的要求

The exporter must fully understand the foreign customer requirements

4、对进口商的信用进行认真的审查 To the credit of carefully review

5、得到一份关于买方信用状况的信用报告

Get a about the buyer credit status credit reports

6、买方与卖方就销售条款个条件进行洽商

The buyer and the seller is sales terms and conditions for you

7、出口合同中说明的买卖双方的义务

Export contract that buyers and sellers of the obligations

8、出口合同中说明的产品、价格、交货方法等条款

Export contract of that product, price, delivery methods of such provisions

9、出口货物在商定的交货地点合理交付

Export of goods in the agreed delivery place reasonable delivery

10、出口货物在商定的发货地点准时发货

Export of goods in the agreed delivery location delivery on time

11、出口货物的所有权在交货地点转移

The ownership of the export goods in delivery place transfer

12、取得进口许可证以符合进口国的进口条例

Import license is obtained in accordance with regulations of the importer import

13、货物达到目的地后通过海关对货物的处理

To reach the destination by the customs after the goods to the processing of goods

14、完成出口交易所需要的各种单据的获得

Complete export exchange needs of the various documents obtained

1、为了高效率地将货物移动到进口国，出口企业必须履行包含出口交易中一系列活动的三项必不可少的职能 In order to move the goods to the high efficiency of importing countries, export enterprise must perform a series of activities include export transactions of the three indispensable function

2、在进行一项出口交易之前，出口商必须或者通过一份国际信用报告审查新顾客的财务和信用状况，或者复查老顾客的信用状况和支付记录。

In a before export transactions, the exporter must or through an international credit report on the financial and new customer review credit conditions, or the old customer credit conditions and payment records.3、作为出口过程的重要组成部分，进口商和出口商必须就销售条款和条件、双方的义务以及销售合同的其他条款进行洽商

As an important part of the process of export, the exporters and importers will have to sales terms and conditions, the obligations of the parties and the other clauses of the sales contract negotiations

4、进口商和出口商之间就销售条款和条件所达成的协议成为一个有约束力的合同，它经过买卖双方以书面形式确认后就是双方都能接受的确定的承诺。

The exporters and importers is between sales terms and conditions that the agreement as a binding contract, it after both parties after confirmed in writing form is mutually acceptable determined commitment.5、在整个出口过程中，常常要求进口商取得一份进口许可证，有时还有一份外汇许可证，以符合进口国的进口条例，并使货物能顺利地到达进口商。

In the whole process of export, often calls importers have a import license, and sometimes also a foreign exchange license to comply with the regulations of the importer import, and make the goods can smoothly to the importer.Unit6

1、充当许多美国制造商的出口销售部

Act as many American manufacturers export sales department

2、利用销售代理人网络促进国外销售

Use sales agent network to promote the foreign sales

3、制定市场策略和安排货运和海关单证

Make a market strategy and arrange transportation and customs in the documents

4、从对最终的国外顾客的销售上取得利润

The final customers from foreign sales make a profit

5、充当托销代理商的一些美国出口经营公司

ACTS as a consignment of some American export agent operating companies

6、在买卖双方之间履行寻求货源或批发的职能

Between the parties to perform the functions of the source or seek wholesale

7、向卖方或买方收取一定百分率的佣金

The seller or the buyer to charge a percentage of the commission

8、把按低于批发价购进的货物转卖出去

According to the lower than the wholesale price of purchased goods sold out

9、初次进入全球市场的一种快速和低成本的方法

First entering the global market a rapid and low cost method

10、在全球销售和经销产品的外国贸易公司

In the global sales and distribution of foreign trade company products

11、提供最佳市场策略和售后顾客服务

Providing the best market strategy and after-sales service to your customers

12、了解市场、风俗和顾客期望的当地经销商

Understand the market, customs and customer expectations of local dealers

13、绕过贸易公司和经销商而直接向顾客售货

Around the trade company and dealers directly to customers and sales

14、用作全球贸易销售渠道之一的合资企业

Used as a global trade sales channel, one of the joint venture

1、国际贸易中的销售渠道，是指商品从一个国家的生产企业流向国外的最终消费者或用户的流通过程，是商品所有权的转移必须经过的中间商机构。

In international trade sales channel, is refers to the goods from a state production enterprise going abroad final consumer or users of the distribution process, the transfer of ownership is goods must pass the middlemen institutions.2、在国际商品流通过程中，销售渠道的通畅与否和效率高低直接影响到商品的销售速度、产品利润和市场份额。

In international commodity circulation process, sales channel unobstructed or not directly affects the efficiency and product sales speed, product profits and market share.3、一家出口经营公司充当许多制造公司的出口销售部，它或者从制造公司直接购货、并按独立经营的原则转销国外，或者进行代销。

An export business company act as many manufacturing company export sales, it from a manufacturing company directly or purchase, and according to the principle of independent business presenting abroad, or for sale on a commission basis.4、按逐案的原则充当独立销售代理商的出口贸易公司，在买卖双方之间履行寻求货源或批发的职能，不对交易的任何一方承担责任。

According to the principle of independence ZhuAn as the sales agent of export trade company, between the parties to perform the functions of the source or seek wholesale, no transaction of any party liable.5、由于东道国的当地经销商对当地市场状况及社会、经济、环境很熟悉，并能执行最佳市场策略，办理售后顾客服务，所以他们被许多制造公司用作促进外销的渠道。

Due to the host of the local dealers of the local market situation and the society, economy and environment is very familiar with, and can perform best marketing strategy, after-sales service for customers, so they are many manufacturing company used as promote the export channel.在国际贸易领域中，出口国生产企业生产出来的产品，并非直接送达进口国的消费者，而必须先经过分销过程，也就是中间的销售渠道。进入分销过程的产品，不仅仅经过装卸和运输，更重要的是，产品均要通过中间的分销渠道，包括商人、中间商及代理中间商，既帮助产品实物的移动，又帮助产品所有权的转移，从而使产品进入国际市场，最后达到进口国的最终消费者或用户，实现出口国生产企业的最终目标。

国际市场是一个具有多层次的复杂的市场，也是一个竞争激烈的市场。因此，企业认真了解国际销售渠道的模式，根据国际销售渠道中常见中间商的业务性质和范围，从而制定科学的营销渠道管理方式，对有效地进入国际市场具有重要意义。In the field of international trade, the exporter production enterprise of produce products, not directly to importers in the consumer, and must first after distribution process, also is the middle of the sales channel.Enter the product distribution process, not only after handling and transportation, more important is, products through the middle of the distribution channels, including businessmen, middlemen and agency middlemen, both helped the movement of the product, and help the transfer of ownership of the products, thus we make our products to enter the international market, and finally reach the final consumer or importing user, realize the ultimate goal of the exporter production enterprise.The international market has a multi-level complex market, is also a competitive market.Therefore, the enterprise down to the international sales channel model, according to the international sales channel of middlemen common nature of the business and range, which make scientific channel management way, to effectively to enter the international market is of great significance.Unit7

1、卖方在他自己的工厂或仓库将货物交给买方

The seller in his own factory or warehouse the goods to the vendee

2、卖方必须将货物交给由买方指定的承运人

The seller shall deliver the goods to the carrier of the designated by the buyer

3、装船和启运后发生的事件所引起的货物灭失或毁损

Shipment after shipment and the events of the goods caused by the loss or damage

4、负担将货物运至目的地国家所需的一切费用和风险

Burden the goods to the destination country for all their expenses and risks

5、支付将货物运至指定目的地港所必须的费用和运费

Pay for the goods to the designated destination port of cost and freight must be

6、办理买方货物在运输途中灭失或损坏风险的海运保险

Handle the buyer of goods in transit loss of or damage to the Marine insurance risks

7、交出办理了出口清关手续的货物时即完成交货

Hand over to deal with export clearance of goods delivery is completed

8、卖方负担的一切风险和费用，包括关税、税捐及其他费用

The sellers shall bear all the risks and costs, including taxes, tariffs, and other fees

9、当货物在制定装运港越过船舷时即完成交货

When the goods in making across the ship's rail at the port of shipment delivery is completed

10、按CIP术语由卖方订立保险合同并支付保险费

According to the CIP term insurance contracts entered into by the seller and pay insurance premium

11、每件为10美元CIF马尼拉的10000件电子计算器

For $10 per piece CIF Manila 10000 pieces of the electronic calculator

12、请给予本公司CFR天津报盘，并连同一切详情

Please give the company CFR tianjin offer, and along with all the details

13、最低的CIF广州价格，说明装运期及付款条件

The lowest price CIF guangzhou that shipment and terms of payment

14、本公司报凤凰牌自行车是每辆55美元CFR纽约

The company reported the phoenix brand bicycle is $55 per car CFR New York

1、贸易术语被用来说明出口价格的构成和在货物由卖方交付买方的过程中，买卖双方有关手续、费用和风险的责任划分。

Trade terms be used to explain the structure of the export prices in the goods delivered by the seller and the buyer of the process, both parties, relevant formalities, expenses and risk responsibility divided.2、按CIF术语，卖方还必须自行负担费用，向买方提供包括运输单据和保险单据在内的全套装运单据。

According to the CIF term, the seller is obliged to bear the cost, including transport documents provided to buyer and insurance documents, the full set of shipping documents.3、假如我们在CFR基础上同你交易，那你能从CIF价格上减少多少，以便我们进行比较

If we are in CFR basis trade with you, that you can from the CIF price how much less, so that we are compared

4、贵公司能否给予永久牌26英寸自行车报盘？请按每次最低订货量10000辆为基础报CIF纽约最低价。

Your company can be given permanent card 26 inches bicycle offer? Please press the minimum quantity for each 10000 cars based quote your lowest price CIF New York.5、本公司可按下列条款报价： 商品：HL302型弹子抽屉锁

价格：每件5美元上海工厂交货价 每年最低订货量：100000件 包装：纸板箱

支付：用不可撤销的即期信用证付款 交货：收到信用证后60天内

Our company can offer to the following conditions: Commodities: HL302 type billiards drawer lock Price: $5 each Shanghai factory delivery price The minimum order quantity each year: 100000 Packing: cartons are Payment: by irrevocable letter of credit at sight Delivery: within 60 days after receipt of your l/c

练习1、1980年，低收入发展中国家国内生产总值的年平均增长率为5.9%，与此相比，中等收入国家为3.5%，工业化国家为1.4% In 1980, low-income developing countries the average annual GDP growth rate of 5.9%, compared with the middle-income countries is 3.5%, and the industrialized countries of 1.4%

2、这条铁路的建成和通车将有助于中国西南地区同沿海地区经济交流的扩大和整个西南地区经济的发展和繁荣

The railway construction and open to traffic will help with coastal areas in southwest China economic exchanges and the expansion of the southwest region economic development and prosperity

3、因国外市场需求锐减所造成的这个欠发达国家经济状况的特点是：出口大幅度下降、工农业减产、失业人数激增和国际收支逆差扩大 For the foreign market demand caused by the sharp underdeveloped countries in the economic status of the features are: exports dropped substantially, the industrial and agricultural yields, unemployment surged and international balance of payments deficit to expand

4、这家大型的超市的管理部门了解到雇员们最熟悉经营管理存在的问题，所以决定在改善经营管理中更多地依靠广大雇员，而不是只依靠少数管理人员

The large supermarket management department to employees know the most familiar with business management problems, so I decided to improve management in more depend on the employees, and not just rely on a few management personnel

5、这位著名的经济学家在一次学术报告中指出，民营企业凭借其广泛分布在全国各地的为数众多的企业户数和人员以及巨大的资金和生产设施，能在国家的经济建设中起到重要作用

The famous economist in an academic report, the private enterprise with its widely distributed throughout the numerous enterprise of households and staff and huge capital and production facilities, can in the country's economic construction and plays a role 6、2004年，由于美国经常项目收支和财政收支存在巨额赤字，国际金融市场大量抛售美元，导致美元相对于别国货币的不断贬值。In 2004, due to the us current project payments and the existing financial revenue and expenditure huge deficits, international financial market heavy selling dollars, lead to on other countries of the dollar against the depreciating currency.7、那个亚洲国家的金融当局最近公布的外汇管理条例，其目的主要在于打击外汇投机活动、稳定外汇市场。

The Asian financial authorities recently published foreign exchange management regulations, it aim is to attack foreign exchange speculation, stable foreign exchange market.8、当时许多美国大公司的最高管理人员指出，美国政府限制向中国出口高科技产品不仅对中国而且对美国经济也带来了巨大的伤害。

At the time, many American big company's top management researchers point out, the United States limits exports to China not only to China's and high-tech products to the U.S.economy with great damage.9、2003年末，这位前外经贸部副部长应一所著名大学的邀请，专职担任该校管理学院院长

By the end of 2003, the former vice minister of foreign trade and economic cooperation shall be a famous university invitation, full-time as the dean of school of management

10、由于美国限制欧盟的一些农产品向美国出口，欧盟可能对从美国进口的一些农产品实行限制，进行报复。

Because the United States limit the some of the agricultural exports to the us, the eu may be imported from the United States to limit some of the agricultural products, for revenget

11、随着中国经济的快速发展，从铝到洗衣机，拥有13亿人口、约占世界人口1/5的中国在世界商品和产品消费中所占比率日益上升。

Along with the rapid development of China's economy, the aluminum to washing machine, has a population of 1.3 billion, accounts for about 1/5 of the world population in world merchandise and China proportion of consumer products is increasing day by day.12、那年秋季，美国国务卿与中国外交部长在纽约会晤时讨论了一系列重要的双边和国际问题，着重于中国加入世贸组织问题

That year autumn, the United States secretary of state and the Chinese foreign minister when they met in New York to discuss a series of important bilateral and international issues, mainly in China to join the world trade organization

13、中国恢复在联合国的合法席位后，有权获得世界银行提供的贷款，用以为重要的经济和文化建设项目提供资金。

China resumed the lawful seat at the United Nations, have the right to obtain the world bank's loan is used for important economic and cultural construction project provide the funds.14、作为一家制造尖端产品的高技术企业，这家合资企业有权获得本国货币和外币优惠贷款，以保证发展生产的资金需要。As a manufacturing state-of-the-art product of high technology enterprise, the joint venture shall have the right to obtain their currencies and foreign currency preferential loans, to ensure that the development of production need for the funds.15、那年，在联合国大会上，这个发展中国家的代表强烈反对少数发达国家提出的目的是在国际贸易领域歧视发展中国家的提案。

That year, at the UN general assembly, the representative of the developing countries strongly against a few developed countries is put forward in the purpose of international trade field discrimination of the developing countries in the proposal.Unit8 出口公司完成产品向消费或使用地的输送和装卸 海洋、航空、铁路、卡车和内河这五种基本运输方式 运输方式的选择取决于费用、时间和安全的全面考虑 运费较低和货运量大是海洋运输的两个基本特点 国际货运中发展最快和日见重要的空运

在美国出口贸易中占较小份额的铁路和卡车运输 在一些欧洲国家间装运巨量货物的内河运输 由熟悉运输条件的出口商最终选择货运的确切路线 保护货物从销售者向购买者输送中免遭灭失或损坏 赔偿货物在运往国外过程中所遭受的灭失或损坏

因货物安全到达而受益或因货物灭失、损坏或滞留而受损 该出口企业保持一家可靠的海上保险公司的云顶保险单 改航空公司对有些装运的货物提供有限的保险范围 出口商按到岸价格向买主报价时必须提供海上保险

Complete product export company to consumption or use of land transportation and handling Marine, aviation, railways, trucks and inland the five basic transportation The choice of the ways of transportation cost, time and safety depends on the comprehensive consideration The freight is low and the freight volume is big ocean transportation two basic characteristics International freight the fastest-growing and became more and more important air freight In the United States export trade accounts for smaller share of the railway and a truck In some European countries a huge amount of goods shipment inland transport By the familiar transportation conditions of the final choice of the exact exporters shipping route Protect the goods from the seller to the buyer in conveying from loss or damage Compensation in goods shipped abroad in the process of loss or damage sustained by the For the goods arrived safely and benefit for the loss, damage or goods or stranded and be damaged The export enterprise keep a reliable Marine insurance company's genting insurance policy Change airlines to some of loading of the goods, provide insurance coverage According to the price C.I.F.exporters to buyers when quote must provide Marine insurance

1、铁路运输在出口贸易中载运量最大，运输速度快，不易受季节、气候条件的影响，可常年地、定期的、有规律的和准确的进行

Railway transportation in export trade volume in the largest, transportation speed, is not easy to get season, climate condition the influence, but all the land, and regular, regular and accurate

2、航空公司运输能保证体积小、重量轻、价值高和时间性强的货物迅速、准时到达目的地，它在国际贸易运输中所占的比重不断上升

Airline transportation can guarantee the small volume, light weight, high value and timeliness strong goods quickly, to their destination on time, it in the transport of international trade the proportion of the rising

3、在外贸运输过程中，因运输工具发生意外事故而使货物遭受全损或部分损失，保险人应负责赔偿

In the process of foreign trade transportation, for transport accidents and suffered total loss to the goods or a part of the loss, the insurer shall be responsible for the damage

4、国际航空运输中，被保险货物由市价跌落、运输迟延所造成的损失或费用，保险人不负责赔偿

The international air transport, insured goods fall by market value, transportation delay caused by the loss or expense, the underwriter does not be responsible for compensation

5、这家出口公司熟悉运输和保险事务的部门经理，在接受国外订货后，负责安排出口货物的运输和保险

The export company familiar with transportation and insurance affairs department manager, in order to accept foreign, be responsible to arrange export goods transportation and insurance

Unit9 符合国际贸易支付业务的要求和政府管制出口的法规 每次出口发货所需的各种单证和涉及的当事人 单证不齐或制作不当导致延迟的发货 由某些单证的差错所引起的罚款和没收货物 由国外发货所需要在出口港提交的出口申报单 出口货物的目的地、详细名称及其申报价值 商业发票上所标明的货物商标和包装数量 清楚说明的货物单价和装运的货物总价 商业发票所标明的报价的性质和付款条件 用以收集有关出口货物统计数据的出口申报单 进口商所在国的政府代表向出口商签发的领事发票 装箱单逐渐记载的装运货物中的货箱或集装箱内容 为证明货物原产地而由某一机构签发的单证

应进口商的要求而由不同机构签发的各种特别检验证书

1、Comply with the requirements of payment in international trade business and government control of the export regulations

2、Every time the export all kinds of shipping documents and of the parties involved

3、Documents not neat or improper production to delivery delay

4、Some of the documents by the error caused by the fines and confiscated goods

5、By foreign vendor need export port in the export declaration form submitted

6、The destination of export goods, and the detailed and names of the declared value

7、Commercial invoice indicated that the goods trademarks and packing quantity

8、Clearly stated goods unit price and shipment of goods total price

9、The commercial invoice, indicated that the nature of the price and terms of payment

10、To collect relevant statistical data of export goods export declaration form

11、The importer of the country in which the government representatives of consular invoice issued to exporters

12、Packing list in the shipment of gradually records bins or container content

13、To prove the goods country of origin and by one of the documents issued by institutions

14、Should be requested by the importer by different organizations and issued by the various special inspection certificate

1、在出口交易中，要求出口企业递交由它自己和其他单位或政府部门签发的各类单证，这是履行出口合同的一部分

In the export trading, to export enterprise submit of its own and other unit or government issued by the department of all kinds of documents, this is part of the export contract performance

2、商业发票是出口商向进口商开立的、凭以向进口商收款的发货清单，它是买卖双方交接货物和结算货款的主要单据

Commercial invoice is open to the importers and exporters to the importer by collection shipping list, it is the sale of goods and the handover of the main documents payment and settlement

3、海运提单是由船长或承运人的代理所签发，证明收到制定的货物，并保证将货物运至指定的目的地交付收货人的单证 Marine bill of lading is the carrier's agent by the master or issued by, that received the goods formulated, and ensure the goods to the specified destination consignee documents

4、特别检验证书是商检机构对进出口货物包装容器或运输工具进行指定项目的检验、鉴定后出具的证明书

Special inspection certificate is the commodity inspection authorities on import and export goods or packaging container transport specified project inspection, identification of the certificate issued by after

5、原产地证明书的目的在于证明货物原产地或制造地，它通常是进口国海关对进口货物采取不同的国别政策和关税待遇的依据

The aim is to demonstrate the certificate of origin of the goods country of origin or ZhiZaoDe, it is usually the importer of imported goods to a different nationality policy and the basis of pay of tariffs

Unit10 对外商业交易中最常用的四种付款方式 签发信用证的银行承担了买方的信用风险

信用证的使用使卖方可通过提交转运单据收取货款 在履行合同后与当地银行商定签发信用证 通知出口商所在国的代理银行已签发信用证 不顾出口商或外国银行的财务状况而承担付款责任 仔细核对信用证的条款以确定已得到一切必要的单证 使用汇票使出口商在实际收到货款前承担全部风险 卖方将他向买方所开发的汇票提交银行收款 代理银行将卖方开发的汇票提交买方承兑和付款 买方在承兑汇票后可立即得到用以提货的提单 买方信用可疑时出口交易可按预付款方式进行 通常只对信用声誉几号的买方进行赊账销售 在多数情况下出口商不愿按赊账方式进行出口销售

Foreign commercial transactions of the most commonly used four kinds of payment The bank issued by l/c for the buyer's credit risk The use of credit to the seller can transport documents submitted by payment In the performance of the contract with the local bank agreed after issued by l/c Notice of the country in which the exporters has been issued acting bank credit Despite the exporter or foreign bank's financial condition and liable for the payment of the responsibility Carefully check the terms of l/c has been all necessary to determine the documents Use a draft of the exporter in the actual payment is received before assume all the risk The seller to the buyer will he development of the draft collection to the Banks The development of the acting bank draft send to the buyer acceptance and payment The buyer in the acceptance of draft immediately after get up the goods to the bill of lading The buyer credit suspicious export transactions according to the advance payment when manner Usually only for the credit reputation excellent on the buyer credit sales In most cases the exporter would not press credit means export sales

1、国际商业付款方式的选择，除了取决于交易对方的信用状况外，还取决于资金负担、市场情况以及费用和手续等状况

The international commercial payment options, in addition to depend on the dealing party credit standing outside, still depends on finance burden, market situation and expenses and procedures and so on the condition

2、对于出口商来说，信用证是除了预付款以外最有利的付款方式，他通常只要再出口地将合格单据提交指定银行就可收款

For exporters, the l/c is the most favorable outside except advance payment, he usually just to exports will qualified documents designated bank can collect progress payment

3、开立信用证后，若卖方提交合适单据，买方就必须付款，但由于卖方有时不能遵守合同条款，因此买方需承担卖方的信用风险

Open the l/c, if the seller submit documents to the right, the buyer must pay, but because the seller sometimes can't conform to the terms of the contract, the buyer should bear the seller so credit risk

4、汇票是出口商开出的、命令作为受票人的进口商立即或在一定期限内无条件地支付一定金额给指定受款人的单证

the bill is a command as exporters and importers drawee immediately or in a certain period of pay a certain amount unconditionally to designated by the drawer of the documents

5、预付货款的方式对出口商最为有利，因为收到货款后再备货出运，几乎可以不承担买方的信用风险，预收货款无须投入资金就可完成交易

Payment in advance on the way for the most favorable exporters, because after receive payment ready for shipment again, almost can not bear the buyer's credit risk, already collected payment for goods need not money to complete the transaction

Unit11 这些公司不断增加的无形资产销售额 拥有专利、商标和工序所有权的本国制造商 拥有该公司授权的技术诀窍的独家使用权 许可人与被许可人之间签订的许可证协议 提供一种可借以出售专利技术的制造 采取资本参与形式偿付购买财产权的款项 购得该公司多数股权的技术诀窍的供应商

由许可证贸易提供的成本低、风险小的进入市场的方式 准许被许可人使用该公司的商标名称 重视许可人质量和可靠性方面的声誉

签署外国公司提供的特殊服务的技术援助协议 工业化国家跨国公司提供的质量检查人员和生产经理 使先进的技术和技术诀窍体现在本公司的产品中 日趋重要的通过企业管理合同进行的技术诀窍销售

The company has increased the intangible asset sales Patent, trademark and processes have the ownership of the producers Have the company authorized technical know-how sole right of use Permits person and the contract between the licensee of the license agreement Provide a so as to sell patent technology manufacturing Take capital participation form pay the money to buy property The company bought most of the shares of the technical expertise supplier The license of trade with low cost, risk small way into the market Allowed by the licensee to use the company's brand name Pay attention to quality and reliability licensor's reputation Foreign company signed provide the special service technical assistance agreement Industrialized countries provide quality inspection of the multinational company personnel and production manager Make the advanced technology and technical know-how reflected in the products of this company Increasingly important through the enterprise management contract of technical know-how sales

1、国际技术贸易对技术进口国有利，因为技术进口有利于加速本国国民经济部门的技术改造和经济发展、缩短研制时间和节省研制费用，以及提高产品质量和加强竞争能力

International technical trade on importing technology advantage, because the technology import is beneficial to improving national economic department technical reform and economic development, shorten the development time and save the development cost and improve product quality and strengthen the competitive ability

2、许可证贸易是当前国际技术贸易中最主要的方式，学科正贸易就是许可人同被许可人签订技术转让许可证协议，通过该协议，准许被许可人获得使用权

License is the current international trade technology trade of the main way, the subject is trade is with the license licensee technology transfer the license agreement signed by the agreement, allowing the licensee to get right of use

3、在实际的技术贸易中，往往把悟性的技术知识同有关的机器、设备结合起来，如果交易只限于机器、设备而无技术知识的转让，就不能看做技术贸易

In the actual technical trade, often to understanding of technical knowledge with the relevant machine, equipment combined, if the deal is limited to the machine, equipment and no technology of knowledge transfer, cannot regard as technology trade

4、许可证主要有独占性许可证排他性许可证和普通许可证，在实际许可证贸易中采用哪一种许可证，主要取决于潜在市场的容量、技术的性质以及贸易双方的意图

Permit a monopoly of the major exclusive license permit and ordinary license, in actual license in trade is what kind of license, depending on the potential market size, the nature of the technology and trade the intention of the parties

5、独占性许可证协议是指在规定地区内，被许可方在协议的有效期内对该该项技术享有独占的使用权，许可方不得在该地区内使用该项技术制造和销售产品，也不得把同样技术授予该地区内的任何第三方

Monopoly of the license agreement means stipulated in the region, the licensee the period of validity of the agreement to the enjoy the exclusive right to the technology, the licensor shall not be in the area using the technology in the manufacture and sales of the product, and shall not be granted the same technology in the area of any third party

Unit12 包括各种无形商品的服务在国际贸易中占更大份额 国际服务贸易在主要发达国家的经济中日趋重要 美国整个对外贸易服务出口对商品出口的比例 80年代中期美国服务出口总额估计超过2000亿美元 国际商务在全球的扩展导致国际服务市场的形成 向外国投资者和企业提供广泛的咨询服务

跨国公司在国际服务市场面临的保护主义、竞争等问题 对国际服务贸易所实施的直接和间接贸易壁垒 迫使外国公司接受东道国政府机构对其电脑档案的检查 美国政府的出口管制程序是服务出口最大的国内贸易壁垒 电信业等增长最快、竞争最剧烈的服务部门 商标等易于复制和难以保护的知识产权 作为服务行业最大问题的知识产权的保护

服务部门的产值在国民生产总值中所占份额的激增

Including all intangible goods in international trade in services accounted for a bigger share International service trade in the major developed economy are becoming more and more important The entire foreign trade service exports to the proportion of export commodities In the mid 80 s total export of American service estimated at more than 200 billion dollars International business in the expansion of international services to global market formation To foreign investors and enterprise offer a wide range of consulting services Multinational companies in international service market could face protectionism, competition, and other problems The implementation of international trade in services of the direct and indirect trade barriers To force foreign companies accept of the host country government institutions, a computer file examination The U.S.government's export control program is the largest domestic services export trade barriers Such as telecommunications industry growing fastest, the most severe competition of the service department Trademark easily copy and difficult to protect intellectual property As a service to the industry of the biggest problem the protection of intellectual property rights Service department in the earnings of the GDP(in the share of the surge

1、随着科技的迅速发展，国际服务贸易的范围已大大扩展，除运输、通讯、保险、旅游等传统项目以外，还包括软件设计、科技咨询、信息服务、技术贸易等

Along with the quick development of science and technology, the international service trade has greatly expand the scope of, in addition to transportation, communication, insurance, tourism and other traditional project, but also including software design, technology consultation and information service, technology trade, etc

2、目前一些主要服务输出国都设立了一些专门机构，负责与外国政府和私人雇主签署服务合同，根据合同需要在国内征集服务

Now some of the main service exporting countries have established a special agency, is responsible with foreign governments and private employers service contract signed, according to the contract needs to be in the domestic solicitation service

3、这家历史悠久、实力雄厚的美国咨询公司在全世界经营咨询业务，几年来它的营业额扩大了一倍 This has a long history, rich strength of American consulting company in the world business consulting business, and for years it turnover doubled

4、美国不少承包咨询公司凭借先进的技术和优秀的科技人才为客户提供多种信息资料，帮助业主指定决策和工作方案

Many American contract consulting company with advanced technology and excellent scientific and technological personnel to provide a variety of information material, to help our clients specified decision and work plan 5、1979年至1982年，中国组建了27家从事对外承包工程和劳务合作的公司，营业总额超过11亿美元 From 1979 to 1982, China's form the 27 engaged in foreign home for contract projects and labor services cooperation of company, business worth more than 1.1 billion dollars

Unit13 1978年以来出口量每隔5年翻一番 大大超过出口量的半数是由制成品构成 出口工业和出口贸易成为经济增长的主要引擎 出口额与国内生产总值的比率上升到30% 旨在促进外资企业发展的各项政策和优惠措施 外资企业在扩大出口中所引起的引人注目的作用 港台企业家在中国出口业绩中所引起的重大作用 外资企业中国东南部的出口工业享有主导地位 该地区在中国出口总额中所占份额稳步增长 那年该地区的出口增长在过去10年中首次减慢 20世纪90年代中国出口商品构成不断改变 该10年中中国对日本出口的份额逐步增长

20世纪80年代中期起美国是中国出口的主要目的地 对21世纪中国出口贸易的前景持十分乐观态度

Since the year 1978, exports double every five years More than half of the exports greatly by a manufactured goods Export industry and export trade become the main engine of economic growth Exports and gross domestic product rate of up to 30% Aims to promote the development of foreign capital enterprise policies and preferential measures The foreign capital enterprise in expanding export in the cause of the dramatic effect Hong Kong and Taiwan entrepreneurs in China export performance of the major role in the cause The foreign capital enterprise of the southeast of China export industry enjoys the leading position The region in China in the total export share steady growth That year the region's export growth in the past 10 years to slow down for the first time The 1990 s China export commodities constitute a constant change The 10 years of Japan's exports to China share gradually increase Since the mid 1980 s American is the main destination for Chinese exports China in the 21 st century export trade's foreground the very optimistic 1、20世纪80年代，中国对日本出口的商品主要包括石油、煤炭、纺织品、服装和五金矿产，而中国对美国出口的商品主要包括纺织品、农产品及其加工品和原油

During the 1980 s, China's export goods to Japan mainly include oil, coal, textiles, clothing and metal minerals to China, which the United States export goods mainly includes textiles, and processed agricultural products and oil 2、1979年建立的经济特区和1985年确定的沿海开放城市不仅在吸引外资和外国先进技术方面，而且在扩大出口方面起着重大作用

Set up in 1979, special economic zones and set in 1985 of the coastal open cities in not only to attract foreign capital and foreign advanced technology, and expand exports in plays a major role

3、从20世纪80年代初开始，中国大陆利用香港的地理位置及其广泛的对外经济联系将相当大份额的出口商品通过香港销往各国及台湾省

From the early 1980 s, China's use of the geographical location of Hong Kong and its extensive external economic exchanges will be quite large share of exports through the Hong Kong and Taiwan are sold to all countries

4、由于在华外资企业技术和管理先进，产品的国际竞争力强，因而从1992年起，源自外资企业的产品的出口额 逐年扩大，在中国出口总额中的比重不断上升

Due to the foreign-funded enterprises in China technology and advanced management, the international competition ability of the product is strong, and since 1992, derived from the foreign capital enterprise product exports increased, the proportion of the total exports in China is on the rise 5、1978年起实行改革开放以后，中国对外贸易获得很大发展，中国已同世界上140多个国家和地区建立了对外贸易关系，其结果，1987年中国进出口总额为838亿美元，与之相比，1978年仅206亿美元，中国进出口总额居世界贸易额的位次由1982年的第19位上升到第12位

Since 1978, after the reform and opening up, China's foreign trade gained a great development, China has in the world with more than 140 countries and regions to establish foreign trade relationship, the result, in 1987, China's total import and export volume of $83.8 billion, compared with only $20.6 billion in 1978, China's total import and export volume of world trade in the lead by 1982 the 19 th up to 12

Unit15 以在国外赚取较高收益为目的的国际投资 利用国外证劵较高的收益赚取更多的钱 期望收益最大限度增加的外国证劵购买者 考虑到外国证劵市场价值的巨大可变性 由外国证劵市价暴跌引起的收益的骤减 估量对外国股票和债券进行投资的风险 由国外较高增长率造成的直接投资较高的收益 保留对独特的生产知识的直接控制 不愿给外国生产企业发许可证的大公司 逃避对进口货征收的关税及其他限制措施 对外国制造业所进行的大规模直接投资 获得进入新的国外市场的必要融资 对全世界子公司的经营活动进行直接控制 促进和鼓励跨国公司在国外的直接投资

To earn higher returns in foreign countries for the purpose of international investment Utilize overseas card coupons more benefits to earn more money Expected yields maximize foreign card coupons buyers Considering the coupon market value of foreign card great variability By the foreign market caused by the coupon card drop sharply reduced earnings Measure of foreign stocks and bonds for the risk of the investment The higher growth rate of foreign direct investment by higher returns To keep the unique production of knowledge directly control Not to give foreign production enterprise permittee to big companies To escape the collection of tariffs and other import restrictions Foreign manufacturing to the large-scale direct investment Access to the new foreign markets of the financing necessary To the world of the subsidiary operation directly control Promote and encourage multinational company in foreign direct investment

1、国际投资主要由国际有价证劵投资和对外直接投资这两种形式组成，前者指采取购买股票、债券形式的证劵投资，后者指在国外进行生产或其他经营活动

International investment mainly by the international marketable card coupons investment and foreign direct investment of the two kinds of forms, the former refers to take buy stocks and bonds form the coupon insight investment, the latter refers to the in foreign production or other business activities

2、战后，为了最大限度地增加利润，工业化国家除了极力扩大商品和服务的出口以外，还在世界各地进行各种形式的直接投资

After the war, in order to maximize profits, industrialized countries in addition to trying to expand the export of goods and services, but also in all over the world to various forms of direct investment

3、毫无疑问的，发展中国家丰富的自然资源、低廉的劳动力和各种鼓励措施，必然吸引发达国家的大公司对它们进行大量直接投资，使它们获得巨额利润

There is no doubt that developing countries rich in natural resources, cheap labor and all kinds of measures to encourage, will attract the developed countries of the big company of direct investment on them, so that they get huge profits 4、70年代以来，发达国家对发展中国家的直接投资日益采取与当地资本开设合资企业的形式，这样既可取得优惠待遇，又可以防止其企业被东道国实行国有化

Since 70 s, the developed countries to the developing countries of direct investment and local open capital increasingly take the form of joint venture, such already can get preferential treatment, and can prevent the enterprise by the host country practise nationalization

5、主要发达国家的许多跨国公司在全球范围进行生产、加工和销售业务，它们的分公司和子公司遍及世界各地

Many of the major developed countries multinational company in the global range production, processing and sales business, their branches and subsidiaries around the world

第四篇：浅谈国际商务英语翻译策略

浅谈国际商务英语翻译策略

摘 要：随着经济全球化的不断发展，世界各国之间的贸易往来越来越密切，商务英语在国际贸易中起着越来越重要的作用。本文从商务英语的基本地位和作用入手，分析了商务英语翻译的特点，并根据国际商务活动的具体情况简述了国际商务英语翻译策略，仅供参考。

关键词：商务英语；翻译；策略

近年来，随着国际贸易的不断发展，各国之间的经济交流和合作也得到了加强，英语作为国际通用语言，在这种交流和合作中起着越来越重要的作用，在此情况下，商务英语在国际贸易中的作用也是不言而喻的。鉴于此，本文将从商务英语的基本地位和作用入手，对商务英语翻译的特点进行分析，并结合实际简述了国际商务英语的翻译策略。商务英语概述

对于商务英语的理解，很多相关的专业人士都有相同的看法，他们都认为商务英语的用途不可小觑，它是专门用途英语中不可缺少的部分，在国际贸易活动中起着重要的作用，虽然它和普通英语有着相同的特点，但又有自身的特点，它的表现内容和语言现象都与普通英语不同。有相关的专业人士对商务英语的基本理论进行了归纳总结，将其概括为文化背景、管理职能、专业知识、交际职能和语言知识。因此，商务英语就是在进行国际合作和交流过程中使用的英语。随着经济全球化的不断发展，国际商务活动越来越频繁，商务英语在国际贸易中起着越来越重要的作用，国际商务英语的翻译也引起了人们的高度重视。商务英语可以促进对外交流，这是其主要作用，而商务合同又是对外交流的重要内容，因此，相比于普通英语的翻译，商务英语的翻译较为复杂，翻译者必须熟悉相关的专业知识和语言特点，还要遵守相关的商务英语翻译原则。商务英语翻译的特点

概括起来说，商务英语翻译的特点较多，主要包括清晰、准确、具体、简洁、完整等。所谓清晰，就是要求商务文书有明确的主题，合理的结构，清晰的结构。准确就是要求译文内容合乎语法，用词准确[1]。具体就是要求商务文书的翻译具体明确。简洁就是要求译文内容凝练，具备效率性和时间性。完整就是要求译文内容完整。商务英语翻译特点主要体现在词汇运用特征和语言特点上。

2.1 商务英语的词汇特点

有关人士认为，在翻译的过程中，仅仅掌握两种语言是无法成功进行翻译的，还需要掌握两种文化，因为词汇在不同文化背景下的意义不同。因此，商务英语的翻译需要理解文化差异。商务英语词汇还有一个特点就是词汇缩写。在国际商务活动中，由于商务活动十分频繁，为了尽快跟上商务活动的步骤，很多词汇都会进行缩写，涉猎范围非常广。此外，商务英语习惯运用形象化词和新词。例如Soft-Landing，按照普通英语的翻译习惯可译为重量级公司，而在商务英语中则是指在财政政策和货币政策的影响下，对高速增长的经济进行适当调整，使其恢复正常运作。

2.2 商务英语的语言特点

商务英语的语言具有很强的专业性，专业词汇运用恰到好处，词汇含义会因情景的变化而变化。同时，商务英语词汇的运用都是符合一定的标准和规范的。绝大多数的商务英语句子结构与普通英语句子结构不一样且难以分清，在新闻报道、合同协议和招标文书等正式文件中，都是采用正式的文体、严谨规范的句式来完成的。此外，语言表达的要求较高。商务英语在国际商务活动中主要作用就是对外交流，其包括双方的义务和权利，这就要求语言表达恰到好处，保证信息的传达正确无误。所以，商务英语表达的内容要与实际情况相符，确保各类数据的准确性。商务英语翻译的策略

基于上述商务英语翻译的特点，可以提炼出商务英语翻译的策略，主要包括以下几大策略：文化差异的理解；研究商务合同翻译策略；努力避免错误等。

3.1 文化差异的理解

由于各国文化存在着较大的差异，对语言的理解也不同，这就极易引发误译和误解。部分词语有着不同的文化内涵，其汉语涵义与英语涵义也不一样，有些辞典对词语的翻译可能不准确，就无法正确表达与理解其真正涵义。例如，我们都知道的1972年（上海公报）中的acknowledge，中美双方对其就有不同的理解。中方理解成美方“承认”，而美方则理解成“熟知”，“知道”。此外，其他事件中也遇到过这种情况。这就与文化背景和词语的涵义有关。

再有，在某次商务活动中，德国商人与美国商人进行谈判时有这么一句话：“I know it is impossible，but can we do it ？”德国商人对impossible的理解是不可能的，而美国人的理解却不一样，这种理解差异与文化差异有着紧密的联系。据此可知，商务活动和商务文章中的词语运用较为灵活，要根据文化背景和上下文来翻译理解，否则就会出现误译和误解。

3.2 研究商务合同翻译策略

商务合同都是经过双方同意而签订的，与双方的利益有着莫大的关系，要特别重视其翻译，这就要求有商务合同的翻译策略。商务合同的翻译极为重要，要分清合同是属于什么类型的。在翻译前，要在知其梗概的基础上，了解合同种类和其基本意思，熟知篇章特点和合同的结构条款[2]。同时，要对条款进行认真研读。在大概了解原文内容后，要仔细、严谨地研读条款，理解词语的实际涵义，分清其句子结构，以便进行正确地翻译。此外，要对翻译进行有效组织。在完成上述工作后，选取相应的词语，准确、规范地翻译原文。当然，审译、漏译等工作也不容忽视。翻译后，要对译文的审译进行组织，以便能够及时地发现问题并解决，碰到漏译的情况，一定要及时地进行补充，不然的话，就会给双方造成巨大的损失。同时，合同中也有许多陷阱，需要引起高度的重视，以免自己的利益受损。

3.3 努力避免错误

在翻译商务英语的过程中，商务英语翻译工作者应具备扎实的专业知识和翻译的基本策略，还要养成良好的习惯，努力避免错误。就算是碰到一些常用的词或词组，只要碰到不懂的问题，就要翻查相关的辞典，千万不可望文生义，完全照搬。中国学生在翻译的过程中，经常会以汉语的理解思维来进行翻译，这样就极易出现误译或错译，从而导致信息传递梗塞，让人无法理解。通常情况下，此种错误有两类，一类是语法错误，还有一类是词汇错误，如The prices are cheap会误翻译为物价低廉，其实物价低廉正确的翻译是The prices are low.4 结语

综上所述，商务英语在国际商务活动中起着重要的作用，可以促进各国之间的经济合作和交流。由于商务英语与普通英语存在着差异性，商务英语的翻译也有自身的特点，因此，在国际商务活动中，要注意国际商务英语翻译策略，以便更好地促进国际贸易的发展。

参考文献

[1]孙圣勇.论国际商务英语翻译策略[J].商业视角，2012，47（10）：155-156.[2]林邦钧.试论国际商务英语翻译策略[J].中国西部科技，2011，36（12）：187-188.作者简介

吕昕（1992-），男，山东省烟台市人，山东大学，大学生。

第五篇：商务英语翻译习题答案

Unit 1 Exercise 1

1、从合同生效之日起到合同终止的期间内，双方每年举行一次正式会晤，一边讨论合同执行中存在的问题，以及就技术改进与创新问题进行交流，为进一步的技术合作奠定基础。双方的会晤轮流在两国举行。讨论的内容和结论载入备忘录中。每方参加人员不得超过5人，费用自理。

2、如果合同一方未能在合同规定的时限内履行合同义务，并在收到未违约方的通知后15天内未能消除违约或采取补救措施，而且在被允许推迟履行的期限内未履行合同，在此情形下，未违约的一方应书面通知违约方解除合同，同时有权要求违约方赔偿损失。Exercise 2（1）单单是去年一年的时间，美元已经升值了10%，这与1997年至1998年的亚洲金融危机期间的升值幅度差不多。

（2）美国经济的减速很可能更加支持人们对美元的信心。2）

（1）汇率变动对进口价格的影响取决于柜内市场需求的强度。

（2）事实上，今年美国的出口已经有显著增长，长期以来首次超过了进口。Unit 2 Exercise 1 当事人一方不履行合同义务或者履行合同义务不符合约定的，在履行义务或采取补救措施后，对方还有其他损失的，应当赔偿损失。发行机构本事业务需要发行债券的，所筹资金必须按批准的用途使用，债券本息的偿还自行负责。

清关手续有住所在该国的一方或其代表办理，这通常是可取的。因此，出口商通常应该办理出口清关手续，进口商应办理进口清关手续。Exercise 2 政治稳定指的是„„

„the degree of conflict and cooperation within a particular nation and between that nation and others.2、在最近的一次研究中，研究者发现如果一国冲突不断„„相反，如果一国合作程度很高，那么公司用于市场营销行为的投资就会多。

…firms made fewer investments in marketing activities.3、市场营销者普遍认为，如果一国的政治关系良好，那么他们所做的努力就会有更多成功的机会。换句话说„„

…stability is good for business, but conflict is not.4、政治风险指的是„„它会影响公司有效运作和盈利的能力，它也会阻碍公司到海外投资。

…the risk of a change in government policy…

5、这种可察觉的政治风险越低，则一国吸引投资的可能性越高。该国的政治风险水平与其经济发展阶段„„

…inversely proportional… Unit 3 Exercise 1 世界贸易组织与1995年成立，是一个年轻的国际组织。世界贸易组织的前身是关贸总协定，成立于第二次世界大战结束初期。因此，尽管世界贸易组织很年轻，而关贸总协定时期建立的多边贸易体系已经有50年的历史了。1998年5月19日，多边贸易体系在日内瓦庆祝其50周年纪念时，许多国家和政府首脑都到场参加了庆祝活动。

生产者和消费者都知道他们所需的成品、零部件、原材料、服务会得到充足的供应，且选择面广。生产者和进口商同样明白，国外市场会对他们开放。其前身不同的是，世界贸易组织是一个正式组建的实体，它的所有规定对其成员国拥有法律的约束力，并且它是独立于联合国以外的国际组织。它为国际贸易法规提供了总的框架，同时也将关税及贸易总协定规定的范围扩大到服务贸易、知识产权和投资贸易。Exercise 2 本周早些时候，欧盟和中国就一些重要贸易问题达成协议。中国在上周和美国达成了类似的协议。这些协议为中国加入世界贸易组织清除了障碍。接纳中国加入世界贸易组织的程序预计将于周四在日内瓦召开的世界贸易组织会议上开始。目前有145个国家成为世界贸易组织的成员，这些国家占全球贸易90%以上的份额。世贸组织的主要目的是使世界贸易获得尽可能顺畅而自由地进行。

世界贸易组织成立于1995年，它是从关税和贸易总协定，即关贸总协定发展而来的。关贸总协定在第二次世界大战结束后1948年缔结，它促成了一系列的全球贸易谈判，由此建立了世界贸易体系。世界贸易组织负责监督和完善该体系。

世贸组织开展贸易谈判，解决贸易争端。它监督着成员国达成的贸易协定的执行，它还为发展中国家提供贸易方面的技术援助和培训项目。与此同时，它还与其他国际性组织进行合作。世贸组织的最高决策机构是部长级会议。该会议至少每两年召开一次，会议在世界的不同城市里举行。世贸组织成员通过相互辩论和妥协来达成协议，世贸组织的协议再送至各国政府，由他们批准或拒绝。

最初各国的贸易协议主要是针对货物的。关贸总协定旨在降低进口关税，清除其他影响货物贸易的障碍。然而后来世贸组织的成员也就一些服务业的贸易规则达成协议，这些行业包括银行、通讯公司、旅店和运输业。

世贸组织还监督一项被称为知识产权的协议。该协议为思想观念和创造性活动方面的贸易和投资提供保护。

世贸组织称其协议使得购买者和生产者对他们所需的材料和服务有了更多选择。该组织还称出口者对于外国市场的开放感到安心。世贸组织认为其结果就是使世界经济更为强大，更具合作性。

然而，并非每个人都认同世界贸易组织的工作。过去几年中，在世贸组织、世界银行及其他类似组织召开会议期间，等曾有过大型示威活动，其中一些抗议活动中还发生了暴力行为。抗议者反对开放国际市场来增加贸易，他们认为是世贸组织及其同盟在通过使发展中国家更加贫穷来让工业国更为富裕。Unit 4 Exercise 1 不包括在合同中的工程和业主签订的其他与合同有关的辅助合同项目，承包人按业主的要求，为其他业主雇佣的承包人及其工人，业主雇佣的工人和其他在工程现场可雇佣的机构进行工作提供合理的机会。

果承包人应工程师或其代表的要求，为其他承包人、业主或其他机构使用他负责维护的路段提供便利，或使用他施工现场的脚手架等其他设备，或提供类似的服务，则业主应向承包人支付工程师认为合理的费用。

任何在工程现场发现的化石、钱币、有价物或文物、建筑物和其他具有地质、考古价值的物品均属业主的财产。承包人应采取恰当的措施，防止工人或其他人移走或损坏这些物品，并立即通知工程师代表，然后按代表的批示处理这些物品，费用由业主承担。

为了防范汇率风险，稳定进出口贸易（包括其他对外经济活动）成本，开展即期和远期买卖业务，特制定本规定。Exercise 2

1、有许多计划想要应用数字现金。但是„„

…none of them has yet achieved a significant market share.些计划分为，使用智能卡的以硬件为基础的系统，和以与计算机连接的软件为基础的系统。数字现金系统的„„

„typically aimed at handling payments that are too small to be handled economically by credit cards.„并能巧妙地处理大量不断出现的信息以及不确定的因素。A good negotiator at work is flexible enough…

谈判时„„并予以解决，而不寻求得到一种最佳的结果。在自己根本无法知道会发生什么事情的环境中寻求生存和发展才是具有实际意义的。

„he is capable of bringing something to an immediate decision…… Unit 5 Exercise 1 合同签订后12年内，买方不得全部或部分地披露按本合同所获得的专有技术、技术资料和其他情况，但买方有权将上述内容提供给为本合同工厂工作或与本合同工厂有关的人员。对专有技术、技术资料和其他情报已经公开的部分，买方不再承担保密义务。

由卖方负责消除缺陷，买方应按卖方要求，向卖方提供必需的人员、安装工具和吊车等，由此而产生的费用由卖方负担。消除缺陷应尽快进行，卖方应尽最大努力使合同工厂的建设进度不受其影响。

装期间，卖方技术人员须参加全部设备安装质量的检查和测试。双方各自授权一名代表，处理合同工厂从安装到验收期间有关合同工厂的全部技术工作。双方代表如有分歧意见应有好协商解决，当不能解决时，可报请双方的上级解决。Exercise 2 简单的办法是商家通过一个单独的电话或者传真收集信用卡信息，然后按照正常的方法通过打电话到信用卡公司验证信用卡信息。际商务代理系统已建立了许多种法律关系，其中有两种是最重要的：本人与代理商之间的内部关系以及代理商与第三方之间的外部关系。Unit 6 Exercise 1 公司股东应在新公司成立时，在基于本协议规定制定的公司章程中所描述其权利和义务的条款。如果新公司各股东对本工程的有关事宜不能达成协议，主要股东的意见和决定应是最终的，对新公司的其他股东具有约束力。

方应保证在建造期间，C方可以免去下述税费，即免除各种设备和材料的进口关税、政府税费以及地方税费，如发电设备、施工设备、车辆（包括小汽车、吉普车等）、工具、建筑材料以及其他物品地和生活设施。

本协议中的任何规定不应被解释为对本协议所述设备的专利或版权进行转让，所有这些权利均属于其真正的合法主人，C方或新公司应保留对有关规范、图纸和其他文件的所有权利，B方保证在未经C方或新公司事先书面同意的条件下,不将有关内容泄露给第三国。Exercise 2 月28日，该公司股票首次在东京证券交易所挂牌（交易）。售期货合约的出售者被认为是处在市场空头。期货交易只能在政府管理的交易所内进行。

清算所将每个交易所清算成员各自的净结算头寸通知他们。如果你卖空而期货价格上升，你就赔钱。外汇期货是金融期货的一种。

直到期货合约到期之时，期货价格才稳定。保证金也给了交易商以极大的财务杠杆的便利。

多头是指一种货币的流入大于流出，而空头指一种货币的流出大于流入。

10、期货市场上的套做交易实际上就是转移风险。Unit 7 Exercise 1 月17日，行人走在坐落于纽约时代广场的纳斯达克股票市场，那天故事跌幅达7%收盘（闭市），这是继9月11日被劫持的飞机撞塌世贸中心大厦以来股市首次开盘。

海证券交易所开张迄今15年，这个国家首家资本市场目前已覆盖全国，并开始与国际股市接轨。上海证券交易所是一个世界股市有史以来成长最快的资本市场。从2010年至2020年，上海证券交易所将成为全球最大的股票市场之一。

纽约证券交易所是由21位董事组成的董事会来经营，其中10位从证券业中选举产生，10位从非证券业中挑选产生，还有一位是由董事们选举的董事会主席。纽约证券交易所不拥有证券，不买卖股票，也不影响它的价格，它只提供一个集中的地方供其成员买卖证券。Exercise 2 1）

（1）在普通法中，代理法涵盖了本人与第三者及本人与代理商之间的关系。

（2）代理法则决定考虑本人与第三方和本人与代理商之间的内部关系通常由合同来调节。2）

（1）通常，被代理人明令取消代理人资格或宣布断绝双方关系，代理人宣布断绝双方关系或双方同时终止合同，将被认为废止代理合同。

（2）在意大利，如果企业没有倒闭，那么与企业有关的商业行为的代理权将不被终止。Unit 8 Exercise 1 民币）的汇率并轨是（中国）外贸、金融、物价改革迈出的很大一步。并轨后有利于鼓励出口，改善国家财政收支，促进外商的直接投资，而不会对国内经济产生大的波动。

券购买者天生谨慎。在购入债券之前，常常坚持要求一份法律上可强制执行的合同。这种债券契约阐述债券持有人的权利及债券发行者的义务，尤其强调发行者到期立即付清本金和利息的责任。除此之外，债券契约通常还包含一系列保护性条例，如限制现金红利的发放以及新债券的发售等。

当债券发行单位发行债券后，必须根据管汇部门的要求，按季报送资金的使用情况、投资和贷款项目的经营情况以及资金的偿还情况。如果需要改变资金用途，必须事先取得管汇部门的同意。Exercise 2 在国外的美国谈判者的研究中，我们找出了损害谈判者能力的几个特点，他们或许更能证实这个已成定势的看法，尤其是能引起跨文化误解的两个特点是美国谈判者的直截了当和缺乏耐心。此外，美国谈判者经常坚持实现短期目标，而国外的谈判者会珍视建立谈判者之间的联系并愿意为长期利益投入时间。为了巩固这种联系，他们会选择非直接的交流而不计较投入用于了解对方的时间。明显地，价值观的不同和理解上的差异影响了谈判的结果和谈判者的成功与否。美国人要在国际商务谈判中扮演更为有效的角色，他们就必须投入更多的努力，以提高跨文化的理解力。

及消减税收的一个未知因素是消费者怎样处理因此所得到的额外收入。消减税收的目的一般是为了刺激正在衰退的经济，但是，如果消费者不掀起消费高潮，不去购买诸如家庭用具等耐用商品，而去偿还积压的债务或把余钱储蓄起来，则减税对经济增长的效果可能会是微不足道的。事实上，通常在消减税收时，公司的投资趋于低潮，只有消费者有钱才可提供新的推动力。Unit 9 Exercise 1 了使来华的外国旅游者和商人能更方便地支付在中国的费用和让国内居民试用这种世界流行的信用工具，中国银行近年来一直在努力向客户推广使用长城卡。目前已有好几万张长城卡投入使用，显示出比传统的现金结算更高的效率。

用卡能使持卡人通过赊账的方式购买商品，获得服务。信用卡由零售商店、银行或信用卡公司发放给经过批准的用户。银行或信用卡公司结清客户的账单，按月给客户开裂其消费清单，收取欠款的利息。这些金融机构的利润来自所收取的高额利息，持卡人支付的认购费以及接受信用卡消费的单位缴纳的代理费。

持卡人到已与中国银行订立协定接受这种信用工具的商店、宾馆、饭店购买商品或接受服务之后，就可以用信用卡支付账单。然后，这些服务部门再向银行索赔，银行赔偿这些款项后，每月对客户的账户结算一次。

除此之外，中国银行还开办了用外汇记值的长城金卡，它是专为国际旅游者设计的。因为长城金卡已加入了万事达和维萨两家国际信用卡合作网络，此种卡的持卡人就可以作为这两种信用卡的成员，在任何与这两家信用卡集团有关系的国外服务机构使用它。Exercise 2 1）

（1）the negotiator is faced with a perplexing problem.（2）The fundamental question is whether the opening offer should be more toward the extreme or more toward the low end.2）他们寸步不让，在他们的语言中是找不到“让步”这个词的。Unit 10 Exercise 1 当时，遗憾的规定对小额零星存款和短期存款的利率有限制，但是短期资金市场互助基金却使个体投资者能够参与国债、大额存单、商业本票的批发或“短期资金”市场，这些市场的利率要高得多。

基金投资运作的关键是尽可能降低风险，同时尽最大可能获取利润。然而，高收益往往与高风险相伴，低风险又常与低收益通行。因此，基金投资运作必须处理好风险与收益的关系。在现代投资理论和实践中，解决这一问题的基本对策是采用投资结合。

自去年以来，高利率有助于库存急剧减少。首先，因为高利率使借款购货变得昂贵；其次，因为当货币市场有高利可图时，人们不愿再存放成本高的无利息的商品。出口配额是出口国政府允许出口的某种或某类商品的数量或金额。出口配额的目的是保护如糖、水泥和木材等这类商品在国内的供应。出口配额也可用作抬高石油、战略尽速的国际市场的价格，以保护输出国自然资源。配额一词通常指进口配额，在实际操作过程中，配额通常指进口配额，虽然有些不够准确。当出口方谈及出口配额时，一般指进口国的进口配额。法律环境对企业来说是指东道国对已商业所制定的法律和规定。了解这些法律和规定，同时调整自己的行为以适应东道国的法律环境，对公司都非常重要。Exercise 2 在世界上许多独立自主的国家里，有数以千计的特定法律来约束特定的市场营销行为。在此我们不能列举所有这样的法律，但是一个小例子却很有启示。在联邦德国，广告中不能使用“更好”或“可以使你的衣服更干净”这样的比较性语言。在科威特，为香烟、打火机、药品、含有酒精的饮料、航线、巧克力和其他糖果做广告是非法的。

许多国家控制商店开门营业的时间。在许多国家，价格控制都是很有效的，在有些情况下，商家通过制定高价格来获取利润是不可能的。国际市场营销者必须对那些限制市场营销组合决策的法规加以研究。Unit 11 Exercise 1 所得税建立在净收入的基础上，是从毛收入中扣除某些项目后所剩余的部分。可扣除的项目和使用的税率是由法律规定的，而且从个人所得税与公司所得税中扣除的款项和使用的税率是不同的。

社会保险税是联邦政府征收的薪金税。社会保险为支付老年救济金和失业救济金的社会义务保险计划提供资金。税收来自雇员和雇主，并根据雇员的收入征税。不能因为所得税也是一种收益税而将其与社会保险混淆。社会保险税用于一种特定的目的，而所得税则用于多种目的。

销售税是按统一的比率对商品零售价格征收的税。在一些州或城市，食品及药品一类的商品和服务都是免税的，但在其他地方却不然。联邦政府对货物的最终销售不征收“普通”营业税，然而对酒类、汽油和其他产品的制造、销售和消费则征收特别的销售税，即消费税。电子商务的概念不是新出现的——商业上应用EDI进商业事务处理已经多年了。EDI使企业能够在计算机系统之间交换结构化的信心（订单、发票等）而无须人工参与。信息通常在专用的增值网络（VANs）上传送，VANs为用户提供存储和接收邮件的服务。Exercise 2

不同的公司有不同的收费方法，诸如每笔交易收费最少法，每月支付最少法，或者按交易价值的百分比收费等。这依赖于商人商业的类型，一些服务比其他收费昂贵得多。这些公司典型的做法是，提供一个购物软件充分继承的接口，结果是当需要输入信用卡信息时，客户被切换到完成付款过程的另一个站点，然后他们再次被切换到商家的站点。商家起步面临的一个问题是在开展业务之前，信用卡公司要求超过约一年的令人免疫的操作证明。一种解决方法是通过有信用卡业务的另一个公司来工作。这些公司收较高百分比的费用，为避免受骗的风险也可能延迟几个星期释放资金。

国际贸易和海外投资的增加产生了对具有外语知识和跨文化交流技巧的经理的需求。然而，美国人未在其中任意方面得到良好的训练，因而没有在国际谈判的竞技场上像他们的外国对手一样成功。Unit 12 Exercise 1 当你买保险时，你就和保险公司签订了书面协议，这种协议叫做保险单。购买保险的人成为投保人。根据这个协议，保险公司承诺，当发生某一类损失时，要向投保人付款。保险单上明确说明保险公司为哪些损失付款。为了得到这种保障，投保人定期向保险公司缴费，每次所缴的钱叫做保险费。用所有投保人缴的保险费向受损失的人提供付款。这样，给一人或一户可能造成严重经济困难的损失就由许多人分担了。因为只有一部分投保人会真正遭受损失，所以，与提供的赔款相比，保险费很低。

人寿保险当然是指为某个人因死亡所造成的经济损失提供保障。健康保险是为由于疾病或事故所造成的经济损失提供保障。像所有私营公司一样，保险公司为了提供保险，必须收取足够的费用以支付营业费用，并且赚取利润。然而，影响保险费价格的主要因素是承担风险的大小。保险公司为投保人承担的风险越大，保险费就越高。风险的大小由可能发生的损失来衡量。Exercise 2 买卖双方不仅要了解交易的金额，而且要熟悉交易中商品或服务的质与量，商品或服务交易的时间与地点、付款时间与地点、支付形式、信贷条件、交易中的优惠问题、商品或服务的担保、货运规定、回扣的优惠以及其他诸因素。

呆板的战略和有限的战术，几乎会在瞬间使谈判以徒劳而结束。除了已预计到的情况外，首席谈判还必须能够对未预见到的事态发展做出迅速而果断的反映。

一方面，每一方都希望达成协议而避免谈判破裂，另一方面，每一方都希望达成对自己尽可能优惠的协议。Unit 13 Exercise 1 你的简历给我的第一印象一定不要另我感到无聊或使我沮丧。因此，你要避免使用篇幅大、行距小，看上去模糊一片的冗长段落。请使用宽行距、醒目的标题或首航空格等等任何能让我一眼看到要点的手段，要抓住我的注意力并且使我对你产生好感。

一份明晰、具体、目标明确的概述或简介对我来说是一次愉快的挑战。在此基础上，我不仅要看你说了什么，而且要看你是怎样说的。若你有一处明显的错误或堆积了一系列小缺陷，那么很可能我会对你失去好感。我欣赏那些不过分使用夸张描述性形容词的人。

我的主修课程是文秘和商业，其中包括打字、速记、商业交往、商业数字、计算机及记账。与此同时，我还修了其他方面的一些课程，如心理学、英语、个人理财等。我想这些课程会对接待员工作有一些帮助、我喜欢这些课程，平均成绩为B级（良好）。在截止申请期前填好表格，连同消防所要求的文件及申请费用一并寄回该校。校方收到文件及表格后，会进行检查及考虑。若决定录取你，便会寄出入学证明书。有些学校先发临时录取通知书，待申请人缴纳了第一学年费用后，才发正式的入学证明书。Exercise 2 期货市场的功能在于价格发现、价格风险规避以及市场效率提高

The function of futures markets are price discovery, price risk hedging and market efficiency improving.期货市场提供了对商品和金融工具未来价格的综合信息做出的市场判断。

Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments.期货合约是交易双方就在未来确定的时间和地点，按确定的价格交换某种商品的一种承诺。Futures contracts are a promise between two parties to exchange a commodity at a specified time and place in the future.期货市场的交易者大都未进行实际交割，而是对市场头寸对冲了结。

Most market participants prefer to offset futures positions, rather than to make actural delivery.保证金要求是期货合约双方履约的保证。

Margin requirements ensure the performance of both parties to a futures contract.在每天的交易结束之后，清算所将当天的买卖合约进行撮合。

At the close of every trading day, the clearing house matches buy and sell contracts for the day.Unit 14 Exercise 国际营销给负责营销控制的经理们提出了严肃的问题。每一个国家的市场都有别于其他国家的市场，距离和源自语言、风俗、习俗方面的差异产生了交流问题。在比较大的公司，经营规模和子公司数量比较大，这需要总公司进行裁定。这就给控制系统加了一个组织层次。从管理文化上讲，控制被定义为这样一种过程，借此，经理们在完成组织目标过程中能高效合理地利用资源。控制活动直接针对于计划过程中开始着手的营销程序和其他程序和目标。控制过程中产生的数据测算和评估对计划过程也是主要的信息录入。因此，计划和控制既是相互交错也是相互独立的。计划过程可以被分为两个相关的阶段：战略计划是对产品和市场机会的选择以及尽人力和财力来完成这些目标，经营计划是把上述战略计划所要达成的目标转换成具体的方案和程序的过程。对于进行全球化经营的公司，营销控制意味着额外的挑战。全球公司中环境变化的速度决定了每一个正在运作的国内市场的规模。各个国家环境的多变对具有更加复杂的环境多样性的国际营销控制体系提出了挑战，因此，使营销控制更加复杂。最后，由于市场与公司总部之间的距离很大，并且经理们在语言、风俗和习俗上存在差距，国际营销产生了特殊的沟通方面的问题。

二次世界大战之后的全球化进程的初期，复杂的国际商务交易可以通过完全具备双语能力的专才来进行，由这些专才来提供书面以及口头的翻译服务，而像获取销售订单以及照单发货之类的简单交流则可能通过固定的渠道来完成。与当今的国际商务交流环境下的互动的和跨文化的交流渠道相比，这些交易所要求的交流条件是不同的。因此，早期的跨文化交流研究仅仅反映了当时的交流环境，而未能体现当代国际商务全球化发展所带来的复杂性和多样性。Exercise 2 1)Nations differ greatly in their political and legal environments.The political environment is composed of political system, political stability, and risks caused by political events.When the marketers are doing business in foreign countries, they should pay more attention to the political climate.If necessary, they have to adjust their marketing program from time to time.At least three political factors should be considered in deciding whether to do business on a given country: attitudes toward international buying, political stability and political risks.2)So, many English-as-a-second-language speakers find it expedient to communicate in English when using a professional genre because this is the language in which they received training and registered professional concepts or field knowledge.These bilinguals have more ready access to professional English language genres and often are able to retrieve and express these ideas better in a second language.Over time, practice in expressing ideas in a second language may accentuate these differences and produce two separate schemes representing professional and personal discourse.Exercise 3（略）Unit 15 Exercise 1 我谨证实本人已经读过并理解了此申请书上所列出的各项问题及其中文译文，同时证明我在此申请书上所填写的内容均正确属实。我知道，持有美国签证并不一定就能进入美国，如果持证人抵达美国入境口岸时被发现属于不许入境的人员之列，则他/她将不能进入美国。每一份签发给就业者的户长应受下列条件的限制：在护照有效期内，护照持有人除护照上规定应从事的具体行业、职业外，在未经审查官书面同意的情况下，不得在新加坡从事任何形式的就业、有偿工作。

不得向被美国法律规定为不许入境的各类人员颁发签证。申请人可向本大使馆查询有关禁止入境的各项规定以及这些规定是否适用于本人情况。一般来说，美国法律禁止下列人员入境：传染病患者或严重精神病患者，有犯罪前科的人；曾被美国遣送处境的人；曾用伪证或其他欺骗手段试图获取签证的人。Exercise 2（略）Unit 16 Exercise 1 价格决定了资源应该怎样利用：价格也是手段，通过这种手段，对所提供的有限产品和服务在买主之间得到合理分配。美国的价格体系是非常复杂的，他是这样一种网络系统构成的，即由所有经济中买卖产品的价格及大量的服务性付款价格构成。所有的这些价格的内在关系构成了价格体系。任何特殊的产品价格或者服务都和广泛而复杂的价格体系相联系。在这种复杂的价格体系中，一切都似乎或多或少相互依赖。如果随便请来一些人给价格下定义，许多人会回答价格是一定数量的、有买主付给卖主的产品或服务的钱。或者换句话说，那些钱是作为在市场交易中，经一致同意的产品和服务的货币值。

当然，这个定义无论怎样都是正确的。对于在特殊的交换中，要对价格完全清楚了解，更多地涉及钱方面的事情都必须弄清楚。买卖双方不仅应掌握金额，而且应知道要被交换的产品数量和质量，在什么时间，什么地点开始交换，进行付款，付款方式，使用期，交换中打折的问题，有关产品和服务的质量保证，交货期，退货权限和其他因素。换言之，买卖双方都应该充分意识到所有组成“一揽子交易”的因素，这样他们就能估计出为交换而付出的价格，即一定量的付款。Exercise 2 1)There are at least two reasons for the advantage that accrues to taking an extreme opening position.First, it gives more room for movement in negotiation and therefore allows more time during which one can learn of the other’s priorities and influence the other.Second, and extreme opening has the possibility of creating in the other party’s mind the impression that there is a long way to go before a reasonable settlement is achieved, and that more concessions than originally intended may have to be made to bridge the difference between the two opening positions.2)The CN’s greatest skill is the ability to deal with pressure from a variety of directions.Headquarters, clients, team members, families, negotiating counterparts, and government officials will all demand attention.The CN must be a decision maker who can keep everyone satisfied with being distracted from the pre-established priorities.Handling these responsibilities within a foreign environment, and possibly in a foreign language, isn’t a job for the faint of heart.Unit 17 Exercise 感谢你与杜鲁门大学（前密苏里州立东北大学）联系留学一事。东北大学作为一所严格选拔出来的文理科大学，每年都吸引来自世界各地的许多优秀学生，我们欢迎一年级学生、转籍学生以及研究生来校学习。我们有60个本科专业，9个研究生专业供选择。

我校学生与教师比例为16：1，这意味着在杜鲁门大学就读的学生有机会与毕业于最优秀的研究生院或专业学院的教师在一起学习、工作。每班人数平均是22人，课上可以讨论，也可以小组为单位学习，还可以与教师一对一地交流。我校鼓励本科学生参与到教师的研究领域中去，现已有许多学生在全国的各类会议上提交了他们从事的科研项目。

兹证明王丽女士已获得（中国）国家留学基金管理委员会办法的出国研究奖学金。此奖学金期限为1年，包括往返机票、生活费及零用钱，奖学金总额为15000美元/年。Exercise 2 这也是一种让谈判者保持头脑清醒、注重谈判过程，战略和实质内容的方法。表面看来，放纵对方是一种奇怪的谈判方式，然而买卖双方都能运用这种方法并从中获益。他能就某件事情做出决定并予以解决，而不寻求一种得到的最佳结果。银行管理者没能认识到银行客户的惰性程度，因为更换银行非常不便。

他们也未分析其提高服务是否会由于提供了刺激顾客的新水平服务或是提供了一种其竞争对手难以仿效的服务而吸引新的客户。Unit 18 Exercise 当一缔约方关税区的产品输入到另一缔约方关税区时，在关于产品的国内销售、推销、购买、运输、分配或使用的全部法令、条例和规定方面，所享受的待遇应不低于相同的国内产品所享受的待遇。

对于本节所属的各个问题的考虑不应有损包括中国在内的任何成员根据《世贸组织协定》和《多边贸易协定》应享有的权利和应负有的义务；也不应该排斥要求协商或要求援用《世贸组织协定》或本协定中的其他条款规定的权利，或作为提出这两方面要求的先决条件。如果中国为原产地的产品进口到任何世贸组织成员的境内，数量之巨大或事态之严重，以至于导致或将会导致该成员国内生产商的同类产品或直接有竞争的产品的市场失控，该成员可以要求与中国协商以期寻找一个另双方满意的解决方案，包括该成员是否能要求采取《保障协议》规定的某项措施。

中国公民对自己的新领导的看法是什么？在问到此问题时，他们回答，对新一届中央政府领导期望很大，希望经济发展更快，生活水平更高，能够赶上中国开始全面建设小康社会这个时期，很幸运。他们还认为，中国将在年轻的、专业知识丰富的新一届中央政府领导下，人们的思想更加解放，改革开放、社会主义现代化进程、经济发展的步伐更加快些。Exercise 2（略）Unit 19 Exercise 1 对于喜欢用直截了当的谈话方式而又坚持自己立场的优秀谈判者来说，坚定不移是必须的。把握自己期望达到的谈判结果以及达到的目的，同时准备好自己的让步，也是非常重要的。此外，他知道在自己不想满足对方条件时该什么时候离开谈判桌。高质量的服务可为一个公司带来竞争上的优势，这一事实并不意味着每种提高服务质量的尝试都会产生相似的效果。在服务上的投资，就如同在生产和销售上的投资，必须和其他投资以是否能带来直接的切实的盈利，如降低成本、提高收入，作为标准进行权衡。如果一个公司已经有效地和竞争对手平起平坐，因为它提供的服务不会使其名声受损，也不会让顾客以难以接受的速度流失，那么再进行更高水准服务的投资就是浪费，因为服务只有在极端的情况下才成为顾客的决定因素。

在国外的商务谈判中，美国人被视为是富有的且没有情感的。在外国谈判者看来，似乎美国人代表着一个庞大的拥有数百万资产的大企业，不用进一步地讨价还价就能出得起价钱。美国谈判者的角色变成了一个没有情感的信息及现金供应者。谈判是为了达成协议而反复交流的过程，它包括说服和妥协。但是为了去说服别人和达成妥协，谈判者必须动的在谈判的文化中怎样去说服别人和怎样达成妥协。Exercise 2 电脑购物对于那些住在大城市以外的人们尤为方便。一方面，你可以足不出户就能买到同商店一样的货物；另一方面，就是时间方面的便利。一个用户说：“如果我需要买东西，哪怕是午夜，也不用担心商店关门的问题。”

方便不是电脑购物的唯一优点。一个用户反映电脑购物比去商店购物有趣得多，此外，电脑购物的价格比商店便宜，因为它的企业管理费用低。但是有些人看到了电脑购物的一些不利方面，这些人感到电脑购物只不过是电脑游戏，而且是一种昂贵的游戏。通常要缴纳电脑购物服务费，比如一年25美元。有些物品很难在显示器荧光屏上出现，有些根本不可能。事实上目前最容易在电脑上出售的东西就是机票及一些不需要销售人员、无需电视画面而被人们熟知的东西。但是电脑购物还只是起步，虽然当即只有少数家庭拥有电脑，但目前至少有7家电脑购物服务公司投入营业。来年有望出现更多的服务机构。尽管人们看到了它的不利因素，但在未来它将有可能火爆起来。Unit 20 Exercise 今夏最流行“无”妆容。为配合趋势，S.R.推出全球手中水溶性化妆品：在T部位上清澈的香槟色，再在腮骨加上花瓣色，并以古铜色强化轮廓，便成为惹来艳慕目光的自然妆容。你也可试用2004年最新的干粉——仙奴的P.C.。这种粉底有柔滑如丝的颗粒，令你艳光四射——瓶子设计便利，最适合日理万机的现代妇女。

2004年春/夏时兴的发型是充满动感的长发。田园风味的追随者听到会大声叫好，而内心充满浪漫情怀的朋友也会大表欢迎。这种发型的要求有一点凌乱——这点对长发姑娘虽然没什么难度。在披肩直发上营造这种效果，可要费点功夫：把头发弄湿，束成辫子，待秀发干后把辫子解开即可。不过，直发也有它的好处——配衬晚装的效果，浪漫得无以复加。来不及把头发留长？不要气馁，只要穿上一身卡其色，你便能散发出源源不尽的都市魅力。要说到令你魅力大增的陪衬物件，绝对是白金饰物及皮鞋了。经营欧美及亚洲各种上等平板玻璃及颜色玻璃、玻璃砖、各类建筑材料等。经销英国、德国、意大利出品之一切玻璃机械，水银制镜机、磨边机、强化机及玻璃制作全套设备等。

又黑又灰的冬季，恐怕已经把你们闷得半死。不要紧，今年冬季的色彩就如彩虹般缤纷：火辣辣的鲜红、亮丽的孔雀蓝及金丝雀黄等，定能为你赢尽四周的目光。