第一篇：Book1 Unit4 課文翻譯及練習(xí)答案

新視界大學(xué)英語綜合教程 第四單元課文翻譯及練習(xí)答案

Active Reading

跨種族婚姻

“路易斯安那州的一位治安法官剛剛辭職了。此法官拒絕批準(zhǔn)一對情侶結(jié)婚，因?yàn)榕绞前兹耍蟹绞呛谌?。幾個星期以來，他拒絕離開職位，但最終還是辭職了，而且并未給出原因。路易斯安那州州長接受了他的辭職。這位白人治安法官聲稱，他一直避免批準(zhǔn)不同種族間的婚姻，原因是他認(rèn)為其子女會因此受罪。他說：‘對婚姻雙方的任一種族來說，接納這樣家庭的孩子都是有難度的。我認(rèn)為這些孩子會因此受罪，我不想讓這種事情發(fā)生?！?你認(rèn)為這篇報道是什么時候發(fā)表的？也許是20 世紀(jì)50 年代吧？那個時候黑白種族隔離是有法可依的。也許是20 世紀(jì)60 年代吧？那個時候有馬丁·路德·金領(lǐng)導(dǎo)的民權(quán)運(yùn)動。事實(shí)上，這篇報道發(fā)表于2009 年10 月。

這個國家是著名的“大熔爐”，有著悠久的種族沖突的歷史，也有一些成功融合的例子。這位法官今日仍然持有這種觀點(diǎn)，我們是否應(yīng)當(dāng)感到恥辱？或者，他認(rèn)識到了自己的錯誤并辭去職務(wù)，我們是否應(yīng)當(dāng)為此高興？

經(jīng)濟(jì)全球化運(yùn)動使得全世界范圍內(nèi)商品共享、服務(wù)共享、技術(shù)共享，這促進(jìn)了跨種族婚姻。經(jīng)濟(jì)全球化運(yùn)動同樣對社會和文化產(chǎn)生影響，這也許會帶來不同種族間的友誼、愛情和婚姻。但是，在美國的某些地區(qū)，“一滴血原則”似乎仍然有很大的影響。這一原則的內(nèi)容是：只要你有一滴非裔的血，你就是黑人。那么，現(xiàn)如今，對于跨種族婚姻雙方和美國大眾來說，這樣的婚姻有什么樣的挑戰(zhàn)和機(jī)遇呢？

在美國的某些政治和社交圈子里，人們認(rèn)為跨種族婚姻只不過是為了讓身為移民的一方得到綠卡，以便在此居留和工作。也有人聲稱，跨種族婚姻的動機(jī)在于較窮困的一方渴望獲得經(jīng)濟(jì)保障，盡管這意味著他們也許不得不背井離鄉(xiāng)。幸運(yùn)的是，還有很多其他人明白人類的基本價值(如相互吸引）在跨種族婚姻中起著最重要的作用。

無論結(jié)婚的真正動機(jī)是什么，所有這些情侶都會面對不同金錢觀與不同傳統(tǒng)價值觀的挑戰(zhàn)，這些傳統(tǒng)價值觀包括對伴侶的尊重、傳統(tǒng)的宗教觀、被社區(qū)接受、男女分工以及傳統(tǒng)的語言觀等。

但是，他們面臨的機(jī)遇也同樣吸引人。一代又一代地更替，我們越發(fā)能夠接受不同的種族與文化了。不同種族的人們之間的戀愛關(guān)系越發(fā)常見。事實(shí)上，如今有91% 的青少年認(rèn)為和其他種族的人約會是完全正常的。如果某個孩子的父母分屬兩種文化或兩個種族，這個孩子就被稱為“第三文化兒童”，他們在成長過程中學(xué)習(xí)兩種不同的文化，與任何曾在多個國家或多種文化下生活的人都能相處融洽。不僅如此，他們也經(jīng)常與不同背景的人結(jié)婚。最后一點(diǎn)：我們已經(jīng)了解全球化以及在個人層面和實(shí)際層面上分享觀念、傳統(tǒng)、習(xí)俗和態(tài)度的益處。

那么，我們怎么看待那些不贊成跨種族婚姻的人呢？這是他們的問題，不是我們的問題，這樣說當(dāng)然很簡單。但有時候，我們很難抵御世俗的殘酷和無情。

“他們是跨種族婚姻。她是阿肯色州人，而他來自肯塔基，但他們似乎過得不錯?！边@是一句眾所周知的話，但在任何婚姻或情侶關(guān)系中，無論對方是相同種族的人還是不同種族的人，你都必須調(diào)整自己，以使雙方幸福地生活在一起。

對于跨種族婚姻的雙方來說，要面對所有的挑戰(zhàn)、抓住所有的機(jī)會，關(guān)鍵是什么呢？

是愛。

為了享受地球村帶來的各種好處，挑戰(zhàn)不信任陌生人的群體偏見，我們只需記住羅馬詩人維吉爾的著名詩句：

愛能征服一切。

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.這個國家是著名的“大熔爐”，有著悠久的種族沖突的歷史，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.在美國的某些政治和社交圈子里，人們認(rèn)為跨種族婚姻只不過是為了讓身為移民的一方得到綠卡，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.幸運(yùn)的是，還有很多其他人明白人類的基本價值（如相互吸引）在跨種族婚姻中起著最重要的作用。

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.無論結(jié)婚的真正動機(jī)是什么，所有這些情侶都會面對不同金錢觀與不同傳統(tǒng)價值觀的挑戰(zhàn)，這些傳統(tǒng)價值觀包括對伴侶的尊重、傳統(tǒng)的宗教觀、被社區(qū)接受、男女分工以及傳統(tǒng)的語言觀等。

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.如果某個孩子的父母分屬兩種文化或兩個種族，這個孩子就被稱為“第三文化兒童”，他們在成長過程中學(xué)習(xí)兩種不同的文化，與任何曾在多個國家或多種文化下生活的人都能相處融洽。

⑦ Translate the sentences into English.1 那些不贊成跨國婚姻的人認(rèn)為，種族、宗教、文化的不同會引起很多家庭沖突。(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 隨著全球化的發(fā)展，人們對跨國婚姻的偏見也正日益消除。(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，夫妻雙方都應(yīng)學(xué)會在適當(dāng)?shù)臅r候做出讓步。(in order for)In order for a marriage to succeed, both husband and wife should learn to compromise at the right time.4 有的人認(rèn)為最浪漫的愛情是一見鐘情。(It is believed that ?)

It is believed by some people that the most romantic love is love at first sight.5 如今，網(wǎng)絡(luò)提供了更多的交友機(jī)會，一些人通過網(wǎng)絡(luò)找到了真愛。(opportunity)

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

漫步回憶 尼古拉斯·斯帕克斯的小說《漫步回憶》以及同名電影常常被看作是愛情故事。事實(shí)上，它更是一個描述青少年成長的故事。主人公在經(jīng)歷冒險或某種內(nèi)心沖突之后，越發(fā)認(rèn)清自己。這個故事不僅吸引曾經(jīng)墜入愛河的人，也吸引所有在青少年時代經(jīng)歷過困境的人。

故事的敘述者是57歲的蘭登·卡特，他描述了自己17歲時候的事，那一年改變了他的一生?！笆紫?，你會笑；然后，你會哭——別怪我沒有提前告訴你?！?/p>

在學(xué)校，蘭登的人緣不錯，但他根本不在乎上課或畢業(yè)。他對未來毫無雄心壯志，能偷懶就偷懶，還取笑一切在他看來與他不同的人。有一次，他開另外一個男生的玩笑，結(jié)果玩笑過了頭，他遭到了學(xué)校的懲罰——被強(qiáng)制在放學(xué)之后做社區(qū)服務(wù)。

蘭登的任務(wù)之一是在學(xué)校的戲劇中扮演角色，但他根本不會演戲，于是很不情愿地向珍米·沙利文求助。珍米是當(dāng)?shù)匾粋€牧師的女兒，她認(rèn)真、嫻靜，無論走到哪里都帶著一本《圣經(jīng)》。她有很強(qiáng)的宗教信仰，常常自問人生及其意義。在學(xué)校，蘭登及其朋友們只有在平時開她玩笑的時候才會注意到她。

盡管如此，珍米仍然同意幫助蘭登，但有一個條件：“你必須答應(yīng)我，你不會愛上我?！薄斑@不成問題?！碧m登聽到這個條件后大笑起來，認(rèn)為這是非常不可能的事。

陰差陽錯碰到一起的這兩個人開始共度時光了，放學(xué)之后，蘭登就到珍米家練習(xí)臺詞。蘭登的演技不斷進(jìn)步，而且他也在珍米身上看到了自己缺乏的性情。他們的友誼漸漸加深，盡管蘭登想保守這個秘密。有一天，珍米在學(xué)校里碰到蘭登，問他是不是還愿意和她一起練習(xí)臺詞。他非常不友好地回答：“做你的夢吧”，因?yàn)樗伦约旱呐笥褧芭约骸４蠹液逄么笮?，珍米生氣地離開了。蘭登的笑容凝固了，他意識到自己深深地傷害了她。

此后，蘭登決定要認(rèn)真起來，最終靠自己的努力記住了臺詞。在演出的時候，珍米的美貌和嗓音使蘭登感到震驚。在演出結(jié)尾的時候，他吻了珍米，而這并不是劇本里安排的。

對于兩個人來說，這場演出都非常地成功，珍米也看到蘭登在改變。他的朋友繼續(xù)開珍米的玩笑，而蘭登挺身而出維護(hù)珍米，并和朋友決裂。

他們對彼此的愛漸漸加深了。珍米說出了自己的“心愿清單”，包括和自己不喜歡的人交朋友、同時出現(xiàn)在兩個地方、在父母結(jié)婚的教堂里結(jié)婚。于是，蘭登努力讓她夢想成真。有一次，在他們約會的時候，他帶她到兩州交界處，讓她兩腳分別站在州界的兩側(cè)。她意識到他是在幫助自己同時出現(xiàn)在兩個地方。另一次約會的時候，他請她用望遠(yuǎn)鏡為他尋找一顆星星。當(dāng)她問為什么的時候，他說他以她的名字為這顆星命了名。

最終，珍米告訴蘭登，她身患絕癥。生活給這對年輕的情侶開了一個痛苦的玩笑，摧毀了他們對未來的希望。很快，他們就會因?yàn)樗劳龆珠_。于是，蘭登著手要使珍米的其他夢想得到實(shí)現(xiàn)。他們一同更深刻地領(lǐng)悟了愛的涵義。最后，蘭登向珍米求婚，她接受了。在即將去世之前，珍米與蘭登在她父母結(jié)婚的教堂里結(jié)婚，而那場婚禮漫步就成了永遠(yuǎn)的回憶。

幾年之后，蘭登拜訪了珍米的父親，告訴他自己已經(jīng)被醫(yī)學(xué)院錄取了。這是珍米為他帶來的生活目標(biāo)。蘭登告訴珍米的父親，他沒有能夠使珍米“見證奇跡”的心愿成為現(xiàn)實(shí)，因而感到很難過。珍米的父親回答說：“那個奇跡就是你。”

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．越來越多的博物館免費(fèi)對外開放的目的是什么? 2．也會帶來一些問題;3．你的看法?

(Jun.2009, CET-4, Writing)【寫作提示】

這是一篇明顯的解釋說明型論說文，說明免費(fèi)開放博物館的目的和帶來的問題，并提出自己的觀點(diǎn)。

文章可以分為三段： 第一段，提出這種現(xiàn)象；

第二段，雖然提綱中只提到一種觀點(diǎn)，但也可以擴(kuò)展一下從雙方不同的觀點(diǎn)去闡述； 第三段，用自己的看法結(jié)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.第一段寫要點(diǎn)1的內(nèi)容，提出如今越來越多的博物館向海內(nèi)外參觀者免費(fèi)開放，這是一種現(xiàn)象，并說明博物館免費(fèi)開放的目的。緊扣提綱。第二段說明盡管這么做好處明顯，但是同樣也會帶來負(fù)面影響。一是對博物館的館藏造成損壞；二是對博物館的環(huán)境以及設(shè)備也是一種挑戰(zhàn)；三是免費(fèi)開放博物館運(yùn)營壓力大。以此來說明要點(diǎn)2的內(nèi)容。

最后一段表明自己的觀點(diǎn)，贊成博物館免費(fèi)對外開放，但是也應(yīng)該采取措施，甚至是采取法律手段來保護(hù)博物館免受損壞。

get easy access to…

很容易得到，接近······ cultural relics 文物

conserve v.保存 do a great damage to 對······造成極大的損害 free of charges 免費(fèi)

第二篇：外經(jīng)貿(mào)商務(wù)英語函電課文翻譯及練習(xí)答案(L1-L8)

Chapter II

Establishing Business Relations Lesson One

Developing Client Base

Chinese Version: 敬啟者：

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謹(jǐn)上

Key to Exercises

I.Translate the following expressions into Chinese or vice versa: 1.進(jìn)出口

2.建立業(yè)務(wù)關(guān)系 3.想要購買 4.貿(mào)易向?qū)?5.最新設(shè)計 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.倫敦史密斯有限公司向我們介紹，貴公司是紡織品的主要進(jìn)口商。2.我們從駐貴國的中國大使館商務(wù)參贊處得知貴公司的行名與地址，并獲悉貴公司欲同敝公司建立業(yè)務(wù)關(guān)系。

3.我們冒昧寫信以期與貴公司建立業(yè)務(wù)關(guān)系。

4.我們有幸自薦，期望能有機(jī)會與貴公司合作，擴(kuò)大業(yè)務(wù)。5.我們渴望擴(kuò)大各種各樣的農(nóng)產(chǎn)品貿(mào)易，但遺憾的是我們在俄羅斯南部沒有顧客，因此若能介紹該地區(qū)的一些最可靠的進(jìn)口商將不勝感激。

6.我們是聲譽(yù)卓著的出口商，長期經(jīng)營此商品的出口業(yè)務(wù)。

7.我們愿在平等互利、互通有無的基礎(chǔ)上與貴公司建立業(yè)務(wù)關(guān)系。8.為使你方對我各種款式的手工藝品有初步的了解，今航寄我方目錄和一些樣品以供你方參考。

Lesson Two

Request for Establishment of Business Relations

Chinese Version:

(A)敬啟者：

承蒙米蘭阿里斯托時裝公司告知貴公司行名和地址，特此復(fù)函希望能發(fā)展業(yè)務(wù)關(guān)系。多年來, 本公司經(jīng)營鞋類進(jìn)口生意，現(xiàn)欲擴(kuò)展業(yè)務(wù)范圍。盼能惠賜商品目錄和報價表。如價格公道，本公司必大額訂購。

請早復(fù)。

謹(jǐn)上（B）敬啟者：

本月16日收到有關(guān)建立商務(wù)關(guān)系的來函，不勝欣喜。謹(jǐn)遵要求另函奉上最新之出口商品目錄和報價單?？铐?xiàng)煩請以不可撤銷保兌之信用證支付。如欲訂貨，請電郵為盼。

謹(jǐn)上

Key to Exercises I.Translate the following expressions into Chinese or vice versa: 1.不可撤銷的保兌的信用證 2.按照…，依從… 3.最新目錄 4.下訂單 5.隨函

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:

敬啟者：

你方10月16日致我廈門分公司的郵件已轉(zhuǎn)交我公司辦理答復(fù)，因?yàn)闃?biāo)題項(xiàng)下的貨物屬于我們的經(jīng)營范圍。

然而，我們非常遺憾地通知你方這一具體業(yè)務(wù)已委托丹麥奧登塞杰克森威爾大街25號通用貿(mào)易公司代理，所以我們不能向你們供應(yīng)該商品，建議你方與他們直接接洽以滿足你們需要。

如對其他任何產(chǎn)品感興趣，請告知。我們將十分樂意報盤。

謹(jǐn)上

Key to Exercises

I.Translate the following expressions into Chinese or vice versa: 1.標(biāo)題項(xiàng)下的貨物 2.辦理答復(fù) 3.廈門分公司 4.能夠

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總公司的郵件已轉(zhuǎn)交我們辦復(fù)，因你所要的貨物屬我公司經(jīng)營。2.關(guān)于罐頭食品，我們建議你們與福建糧油食品進(jìn)出口公司直接聯(lián)系。3.你方十月八日來函已轉(zhuǎn)交中國人民保險公司福州公司辦復(fù)。4.一俟你方能接受新訂貨，請即告知我方

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)敬啟者：

我們接到美國大西洋電器有限公司一筆78800美元的訂單，他們給我們的資信證明人是花旗銀行紐約分行。我們希望能夠了解該公司的財務(wù)和業(yè)務(wù)情況，如果你們能提供的任何信息我們將，不勝感激。

你方所提供的任何信息將被作為絕密看待，并且你方也不負(fù)任何責(zé)任。對于你方的合作預(yù)致謝意。

謹(jǐn)上

(B)

敬啟者：

我方已了解了你方在11月8號來信中所提到的那家公司的有關(guān)情況，并且已告知你方應(yīng)認(rèn)真考慮與該公司的貿(mào)易合作。

在過去3年,公司出現(xiàn)資金困難,延誤付款時間等問題.這些似乎是由于管理不當(dāng)特別是貿(mào)易過度所引起。

我方建議你方能高度重視與他們的業(yè)務(wù)關(guān)系。但是,以上只是我方的個人意見同時希望你方也可以向我方提出長遠(yuǎn)的要求.謹(jǐn)上

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

1.資信調(diào)查 2.財務(wù)狀況 3.管理不善 4.資信證明人 5.貿(mào)易過度

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:

執(zhí)事先生：

事由：倫敦貿(mào)易有限公司

關(guān)于你方八月十八日的來函，我們已從倫敦渣打銀行收悉你方所需信息。

倫敦貿(mào)易公司創(chuàng)建于1940年，擁有注冊資金100萬英鎊。主要經(jīng)營紡織品進(jìn)出口業(yè)務(wù)，供應(yīng)商對該公司十分滿意。我們認(rèn)為與該公司進(jìn)行30萬英鎊以內(nèi)的業(yè)務(wù)應(yīng)該沒有問題，更大數(shù)額的業(yè)務(wù)建議用信用證憑即期匯票支付方式付款。

所提供的任何信息請作為絕密看待，并且我方也不負(fù)任何責(zé)任。

謹(jǐn)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)執(zhí)事先生：

承蒙謝菲爾德Amstrong & Smith公司告知你們是純棉被單和枕套的出口商。請寄送各種不同產(chǎn)品的詳細(xì)資料，包括尺寸、顏色和價格，并隨附各種質(zhì)料制成的樣品。

我們是本地區(qū)一家較大的經(jīng)銷商，上述提到的質(zhì)地優(yōu)良、價格適中的產(chǎn)品在我地會有市場銷路的。

復(fù)信時請說明付款條件和對各品種超過100打購買量所能給予的折扣。你方的報價應(yīng)包括保險加運(yùn)費(fèi)至利物浦。

盼早復(fù)。

(B)執(zhí)事先生：

你方一月十五日詢盤已收悉。隨函寄去你方所要求的帶有插圖的目錄和詳細(xì)的價目表。同時，另郵寄去一些樣品，相信你們見到這些樣品時會認(rèn)可我們的產(chǎn)品質(zhì)量優(yōu)良價格公道。

對于每種商品定期購買的數(shù)量不少于100打，我們同意給予2%的折扣。付款方式是不可撤銷的即期信用證。

由于產(chǎn)品柔軟耐用，我們的純棉被單和枕套越來越受歡迎。比較了我們的價格后，你就會覺得我們難以完全滿足你方的要求。但如果你方的訂購不遲于二月底，我們保證及時交貨。

我們愿提請你們注意目錄中其它產(chǎn)品的詳細(xì)資料，如，桌布和餐巾。期盼收到你方的首次訂購。

Key to Exercises

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

2.滿足需求

3.給予某人3%的折扣

4.及時裝運(yùn) 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:

敬啟者：

十分感謝中國銀行告知我方貴公司的名稱和地址，欣然得知貴公司是中國最大的工藝品生產(chǎn)商和出口商之一。

現(xiàn)謹(jǐn)奉告澳大利亞對于價格適中的具有顯著東方特色的禮品需求甚殷。目前來說，如能盡快報給我方不同尺寸的景泰藍(lán)杯子和花瓶的最低價，我們將不勝感激。也歡迎貴方對其他所推薦的旅游者喜愛的中國工藝品禮品報價。如果所報價格具有競爭力，我方將給貴方大量訂單。

有關(guān)支付事宜，一俟我方確認(rèn)訂貨，當(dāng)即開立以你方為受益人的全額的不可撤銷的信用證。

Lesson

Six

Chinese Version：

(A)執(zhí)事先生：

承蒙海外貿(mào)易有限公司的布朗先生介紹得知貴公司的行名和地址，以及你們是皮鞋的出口商。我們對上述所提到的產(chǎn)品的確很感興趣，今特寫信詢問有關(guān)情況。

請寄給我們各種產(chǎn)品的詳細(xì)資料，包括尺寸、顏色、樣品，以及最低的報價和其它支付方式。

我們是本地主要的進(jìn)口商之一，通常采用保兌的不可撤銷的信用證支付。如果支付方式和交貨期令我們滿意，我們將向你們定期訂購。

對于你方的辦理預(yù)致謝意。你方的報盤一定會得到我們認(rèn)真地考慮。希望這將是我們長期互利的貿(mào)易往來的良好開端。

盼早復(fù)。

(B)執(zhí)事先生：

2007年3月7日來函已收悉。函中要求我們對皮鞋報盤?，F(xiàn)向你方報盤有關(guān)6000雙的男式皮鞋。每雙20美元成本加運(yùn)費(fèi)至歐洲各主要口岸，從2007年4月開始分三批每月等量裝運(yùn)。付款應(yīng)以不可撤銷的、保兌的信用證，憑即期匯票付款。請相信我們所報的價格已經(jīng)是最優(yōu)惠的，因此無法接受你方的還盤。

由于近幾年許多商家都向我們大量訂購，有些甚至催促續(xù)訂購，因此相信我們的產(chǎn)品在你地市場是暢銷品而且還能為你們贏利。

請速復(fù)并抓住這次機(jī)會。

Key to Exercises

I.Translate the following expressions into Chinese or vise versa: 1.大量訂購某物

2.供你方參考

3.暢銷品

4.借此機(jī)會

5.分四批每周等量裝運(yùn)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

敬啟者：

你方七月十日函悉，要求我們報10，000公噸精砂糖上海船邊交貨價。感謝你方對我方產(chǎn)品感興趣。

應(yīng)你方要求，現(xiàn)報價如下: 品名：精砂糖

包裝：每100公斤裝一新麻袋 數(shù)量：10，000公噸

價格：每公噸105美元上海船邊交貨價

支付：以我方為受益人的100%保兌的不可撤銷的信用證，憑即期匯票支付。裝運(yùn)期：2009年10 / 11月

請注意我方現(xiàn)貨不多，如果同意我方報價，希望及時開出信用證以便我方盡快安排裝運(yùn)。

等待你方盡快回復(fù)。

Lesson Seven

Chinese Version：

(A)執(zhí)事先生：

茲確認(rèn)收到你方本月十日來函，獲悉你方要求得到男式襯衫的男式夾克衫成本加運(yùn)費(fèi)鹿特丹的實(shí)盤。

現(xiàn)向你方報男式襯衫5，000打，每件98美元成本加運(yùn)費(fèi)鹿特丹或其它歐洲主要港口的凈價，裝運(yùn)期為2008年3/4月份。此報盤為實(shí)盤，以你方答復(fù)于2月5日前到達(dá)我方為有效。

請注意我們已報出最優(yōu)惠價格，因而任何還盤都不予考慮。

關(guān)于男式夾克衫，現(xiàn)告知你方：我們目前僅有的幾筆貨已向其它地區(qū)報盤，但若你方能給我們一個可以接受的遞價，你方則可能獲得該貨。

順便告知，近來對上述商品的需求量很大，如此日益增長的需求必然導(dǎo)致價格的上漲。然而，你方若能立即接受就可以充分利用市場上漲的這一機(jī)會從中獲利。

(B)執(zhí)事先生：

感謝你方6月15日詢購手工刺繡純棉臺布500打。

我們的臺布在歐洲市場上深受歡迎。這不只是因?yàn)榕_布的質(zhì)量好、設(shè)計美觀，而且也因?yàn)槭鞘掷C的。在過去的幾年里，很多商人已向我們大量訂貨，有些還渴望訂貨。我們相信我們的臺布在你市場上同樣適銷。

對你所要求的數(shù)量，我們現(xiàn)報盤如下，以我方最后確認(rèn)為準(zhǔn)。手工刺繡純棉臺布：

數(shù)量：1，000條

貨號：205

單價：10美元/ 條 數(shù)量：100

條

貨號：202

單價： 20美元/ 條 成本保險加運(yùn)費(fèi)安特衛(wèi)普凈價 支付：憑即期信用證

裝運(yùn)：收到信用證后5-6周內(nèi)

我們另函寄給你們最新的目錄冊以供參考。

如上述報盤可接受的話，請傳真告知以便我方確認(rèn)。

Key to Exercises

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

1.續(xù)訂訂單

2.考慮接受還盤

3.在報盤中

4.增長的需求

5.深受歡迎 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.現(xiàn)報盤如下，以貴方接受復(fù)函于九月十五日前抵達(dá)我處為有效。

5.本公司在紐約的分處請求提供要銷售到中南美洲的5，000臺電風(fēng)扇的報價。請告知貴公司所能定期交貨的數(shù)量，并報出CIF洛杉磯的最優(yōu)惠條件。

6.由于這是目前僅有的一批貨，如果你們想要購買請盡快傳真確認(rèn)。

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)執(zhí)事先生：

你方七月一日有關(guān)桌布的報盤已收悉。

坦率地說，我們對你方的桌布很感興趣因?yàn)楸镜貙υ摦a(chǎn)品的需求日益增長。很遺憾你們的報價實(shí)在偏高了，不言而喻，若接受你方報價我們就幾乎沒什么利潤空間了。此外，若能降價10%我們可能購買這兩種桌布的全部庫存。

請速復(fù)，希望能借此機(jī)會與你方達(dá)成交易。為了促成我們間的貿(mào)易，相信你方愿給予價格優(yōu)惠。

關(guān)于其它種類的桌布，由于我們收到來自利物浦的船貨，目前仍有大量庫存。然而，不久就能收到我們的訂單，因?yàn)槲覀兿嘈抛罱⒌男枨蟛痪镁湍芟奈覀兊膸齑妗?/p>

希望能降價，靜候佳音。

(B)執(zhí)事先生：

你方七月二十日要求降價的來函已收悉。

很遺憾你們?nèi)匀挥X得我們的價格太高。然而，為了擴(kuò)大我們之間的業(yè)務(wù)，我們已盡可能地降低價格。如果其它供貨商的產(chǎn)品質(zhì)量和我們的一樣，他們的報價不可能低于我們的。如果你們無法接受，很抱歉我們不能滿足你們的要求。

請放心，如果你們今后想要向我們訂購，你方的要求都將象以往一樣得到我們及時的辦理。

(C)執(zhí)事先生：

十月五日來函收悉。

考慮到我們之間長期的貿(mào)易往來，我們愿接受你方還盤，答應(yīng)給予3%的特別折扣。但由于原材料的價格不斷上漲，我們的價格不會仍是原價且在不久的將來還可能上漲，所以折扣僅限此次。為了你方的利益，建議你方盡快達(dá)成這次交易。

請放心你方的訂單都將得到我們認(rèn)真的辦理。盼速復(fù)。

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

2.以……為目的3.假如

4.得到某人的及時辦理

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：電大財經(jīng)英語教材課文翻譯及練習(xí)答案（最終版）

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.曉燕幫助她的朋友，Mary和Polly。她們在Caffe Roma餐廳舉行聚會。Franco是她們的朋友，他是這家餐廳的老板。餐廳以批發(fā)的形式買入酒和食物。他們合作以節(jié)約開支。曉燕遇到一位負(fù)責(zé)進(jìn)口的公司主管Steve Bracken。他談?wù)摿俗约旱墓?。他的公司從資源便宜的國家購買原材料，從另一個勞動力成本低的國家購買零部件，再在第三個國家將它們拼裝組合，然后該公司將這些產(chǎn)品進(jìn)口到英國出售。Steve和很多公司合作。他們的商業(yè)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說公司都希望獲取利潤。某些公司愿意接受較低的利潤，他們就能很快獲得較大的市場份額。也有公司希望尋求高額的利潤，他們出售具有高品牌價值的奢侈品。大部分公司都試圖通過采用最便宜的供貨商和工人的方式來削減成本。但是有少數(shù)公司采用保護(hù)環(huán)境的“綠色”模式。他們付給員工合理的工資，這不是最低工資。有些公司采用啟動模式，這樣的公司在產(chǎn)品需求旺盛的最初幾年成長迅速。但是有時這樣的公司三、四年后就倒閉了。這樣的情況在城市里很普遍，他們起初增長很快，有時幾年以后就倒閉了。有些公司的商業(yè)模式不可持續(xù)。市場調(diào)查時了解自己公司適合何種商業(yè)模式的最佳途徑。

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.曉燕來到倫敦學(xué)習(xí)與銀行相關(guān)的更多內(nèi)容。David Manning是IT經(jīng)理，他（向曉燕）介紹銀行的各個部門。個人銀行部在一樓大廳。在這里客戶可以支付現(xiàn)金。如果客戶要支取現(xiàn)金，他們可以使用大廳里的自動取款機(jī)。商務(wù)銀行部在二樓。這個部門管理著許多本地公司的賬戶。許多會計在三樓和四樓工作。外國銀行部在五樓。如果本地的公司在國外有分公司，他們就需要用到外國銀行部。六樓是IT部門，銀行的計算機(jī)服務(wù)器就在這里。這家銀行沒有人力資源部。取而代之的是，人力資源主管用計算機(jī)主機(jī)來管理職工的工資和養(yǎng)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.大多數(shù)員工把存款放入銀行。銀行付給他們少量的錢作為利息。銀行收集了大量的存款以后就有了大量的現(xiàn)金。有些存款是長期的，所以銀行希望能夠安全地保存多年。商業(yè)銀行部是銀行把現(xiàn)金借給公司的部門。如果某家公司想要投資新的機(jī)器設(shè)備，就可以向銀行申請貸款。銀行希望公司來借（存款）現(xiàn)金，這樣銀行就能從貸款中獲得高額利息。銀行向存款的個人只需支付較低的利息，從公司貸款方收取較高的利息。這就是銀行如何盈利的模式。當(dāng)然，銀行不希望丟失客戶的存款，所以對貸款公司十分小心。如果一家公司償還貸款的風(fēng)險很高，那么銀行可能會拒絕放貸或者收取高額利息。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.曉燕搬入了Caffe Roma餐廳樓上的公寓。這里離她工作的銀行很近，但是價格也要高。去年她每個月付135英鎊，12個月只需要付135英鎊的12倍，也就是1620英鎊?，F(xiàn)在她付150英鎊加上25英鎊用于天然氣和電。她計算出下一年他要支付175英鎊的12倍，也就是2100英鎊。她決定走路去上班來節(jié)省開支。

她最好的朋友Mary也住在那里，她還是個學(xué)生。她們一起支付購物和做飯的開銷。這樣看來，一起吃比單獨(dú)住要便宜，而且節(jié)省時間。工作日，她們輪流做飯。周末她們通常10點(diǎn)以后起床，然后在外面吃飯。

上個星期天，曉燕起得很晚，十一點(diǎn)半才起床，F(xiàn)ranco為她做了中飯。他們一起吃中飯，談?wù)撟夥亢贤妥饨鸬闹Ц斗绞健匝嗤饷總€月通過她的銀行自動轉(zhuǎn)賬的方式支付（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.昨天曉燕去了會計人員工作的二樓。曉燕詢問了他們的主要工作是什么，其他的工作有哪些。他們說他們主要合計消費(fèi)者提供的大量數(shù)據(jù)。他們也學(xué)習(xí)不同的計算方法。令她吃驚的是，這些會計人員花了大量的時間相互核對賬目。上個星期他們核對了海外分總司的賬目。

會計師們發(fā)現(xiàn)很多問題常常是由于不同的財會制度造成的。有時本地的法律有不同。英國的營業(yè)稅是20%，日本僅5%，其他國家或高或低。每個地區(qū)的數(shù)據(jù)被收集整理出來，以便與各地的稅務(wù)制度相匹配。會計師們制作最終的賬目，他們用大型計算機(jī)來幫助他們計算。這種大型計算機(jī)具有用于財會方面的優(yōu)質(zhì)應(yīng)用軟件。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.銀行擔(dān)心Franco沒有保存他餐廳的賬簿。MacCallan經(jīng)理向Franco解釋說銀行需要一份財務(wù)報表?！斑@將告訴我們你的餐廳運(yùn)作的有多好?！必攧?wù)報表是表示上業(yè)績的正式報告，說明了收入多少和支出多少。也給出了下一的走勢情況。這樣銀行就可以決定借多少額度給這家餐廳。銀行也可以評估相關(guān)的風(fēng)險。如果風(fēng)險很高，銀行可以拒絕貸任何錢，或者要求支付高額利息。MacCallan讓Franco 回家找出去年的所有收據(jù)?！罢垳?zhǔn)備好你的帳簿，給我們一份財務(wù)報表?！彼麑ranco說。

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幫助Franco。他們一起準(zhǔn)備賬目來給銀行經(jīng)理。曉燕也幫忙了。Franco找出了去年的所有收據(jù)。他們計算了食物、天然氣、電和水的開銷總和。他們也計算了人工成本的總數(shù)。Franco交了健康保險和意外保險。最后他們計算了從顧客處獲得的收入。帳簿包括兩欄。左欄記貨幣支出額，右欄記貨幣流入量。Steve在右欄寫下從顧客處獲得的收入。左欄記食物、水電和人工工資的成本支出。最后計算兩欄的差額，有4500英鎊的小額盈利。這筆錢不夠用來買新桌子和新椅子。然而，銀行會很開心，因?yàn)槭怯?，而不是虧損。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（征稅）.上個星期Tom Walker來到倫敦，那里他的公司有一個新的辦事處。他的公司六個月前在香港成立。現(xiàn)在他們在歐洲拓展業(yè)務(wù)。他需要在ABHK銀行為他的公司開立一個新的銀行賬戶。當(dāng)他來到銀行，他不知道在哪里開賬戶。他在客戶服務(wù)處詢問了一下，他們告訴他到四樓的外國銀行部。這家銀行的香港分行已經(jīng)為他準(zhǔn)備好了一切。他們進(jìn)行了資金轉(zhuǎn)賬，所有事情都通過電子化完成。他覺得電子銀行十分高效。然后銀行的經(jīng)理把他介紹給會計師，會計師會對公司的國際征稅提出建議。

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.大多數(shù)居住在城市里的人都有銀行賬戶。活期賬戶就是人們可以隨時把現(xiàn)金存入或者取出的賬戶。他們的月薪自動轉(zhuǎn)賬到這個賬戶。很多人也還有一個存款賬戶用來存有利息的長期存款。另一方面，所有有登記的公司（無論是農(nóng)村的還是城市的）都有一個銀行賬戶并且把他們的賬簿上交給政府。他們需要支付不同的稅—包括消費(fèi)稅，進(jìn)出口稅，營業(yè)稅，和所得稅。這就是公司需要聘請會計師的原因。當(dāng)公司忙于開展業(yè)務(wù)的時候，會計師忙于幫助公司照料他們的賬簿。他們還要準(zhǔn)備財務(wù)報表。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有兩個銀行賬戶。一個是他的個人活期賬戶，這個賬戶每年需要支付125英鎊的費(fèi)用。如果他的賬戶保持平均每個月10000英鎊的余額，就不用支付任何的銀行費(fèi)用。另一個賬戶是用于他的餐廳業(yè)務(wù)的?！澳銢]有任何定期儲蓄賬戶，對嗎？”MacCallan說，“如果你的儲蓄賬戶有多于1000英鎊的存款，每年就能獲得4.5%的利息?！盕ranco想那就每年能有45英鎊的額外收入了。“那可具有不錯的商務(wù)意義”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的財務(wù)報表。他的資產(chǎn)包括很多的主要房地產(chǎn)。單土地價值就有235，000英鎊，而建在這塊地面上的餐館價值158，000英鎊。Franco每個月出入的現(xiàn)金流很高，達(dá)到15，000英鎊以上，但是每個月的額外結(jié)余不多。由于每個月剩余的錢不多，他將沒有足夠多的錢來支付貸款利息。“為什么不申請抵押貸款呢？” McaCallan先生建議?！安宛^就是一個很好的抵押，不是嗎？這樣你就可以很輕松地得到100，000英鎊的抵押款?！彼€建議了一項(xiàng)啟動貸款，這項(xiàng)貸款的前五年利率為0%。“啟動貸款適合于那些需要較多投資，又不愿有任何附加條款的企業(yè)，”他解釋。Franco決定兩項(xiàng)都申請，那么他就能擴(kuò)大餐館規(guī)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 上個星期用了大量的時間收集餐館的收據(jù)來給MacCallan先生看?！叭绻阌秒娔X來記賬，你可以為自己節(jié)約很多時間”，曉燕勸告到，“每天傍晚下班后，你可以把總數(shù)輸入電腦，到年底，你就不用擔(dān)心了。你的餐館的帳簿就自動打印出來?！盕ranco認(rèn)為這是一個好主意。稅務(wù)部門有時候會核對原始收據(jù)，所以他還是需要將收據(jù)安全地保管好。他讓曉燕和David幫助他建立一個計算機(jī)系統(tǒng)。他們決定購買一臺小電腦和用于會計的軟件程序。Franco將用這些來記賬?！安灰涀鰝浞荩盌avid提醒到?！斑@樣你就不會丟失任何東西。” 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.餐館只有一個廚師，F(xiàn)ranco下個星期將要招聘一位新的助理廚師。（餐廳的）服務(wù)員每天工作，還有兩個兼職的學(xué)生幫忙?！拔覀兿聜€月會更忙，”Franco想，“我們需要另外一名服務(wù)員來幫忙上菜?！蹦敲矗瑢⒂辛鶄€人為他工作了。如果他再招一名新的兼職服務(wù)員，他將不再為他支付醫(yī)療保險和養(yǎng)老保險。Franco決定問一下Mary，也許她可以在大學(xué)里找到某個想要賺些外快的朋友。用現(xiàn)金支付工資不用記入賬簿?！斑@比什么都要記入賬方便?！彼搿?.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.“你不清楚本地市場，如果你在歐洲成立你自己的分公司，你將承擔(dān)很高的風(fēng)險?！盡ark Howard提醒到。Mark在銀行的巴黎辦公室工作兩年了，他研究了那里的市場準(zhǔn)入機(jī)會。“ 最好的對策是在線擴(kuò)大你們的生意，然后在當(dāng)?shù)卣乙粋€代理商?！盡ark 解釋，“同時我們的銀行會在在線買賣上給予你幫助。你們難道不想試試相對風(fēng)險較小的電子商務(wù)嗎？” Mark推薦了Camports Freight Forwarders公司，他們在歐洲市場已經(jīng)為很多大公司做過代理。“他們這幾年建立了很好的聲譽(yù)。給他們打個電話，你會發(fā)現(xiàn)他們恰好適合你的公司，Steve?！?/p>

曉燕很高興Mark勸說Steve要更謹(jǐn)慎一些。她想：“這次見面很有收獲?！?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.每天關(guān)門后，銀行都要結(jié)算帳目。過去他們常用黃金進(jìn)行交換。但是在倫敦的銀行現(xiàn)在已經(jīng)停止使用黃金來結(jié)算?！坝糜嬎銠C(jī)來買賣有價證券要比移動黃金容易得多。”Mark對Steve和曉燕說，“電子銀行更高效，更安全?！?/p>

Mark勸說Steve開立不同幣種的業(yè)務(wù)賬戶，并在網(wǎng)上從事國際貿(mào)易結(jié)算。“通過電子銀行，當(dāng)顧客付賬時，你可以馬上知道。同時你也可以監(jiān)控通貨膨脹，觀察每天的匯率變化。你可以發(fā)現(xiàn)什么時候英鎊匯率是最低的。這個時候是把錢換成英鎊最好的時機(jī)。電子銀行可以幫助你做所有這些事?！?/p>

用互聯(lián)網(wǎng)來管理他的賬戶對于底線來說很有用。Steve 同意：“我可以用我的3G手機(jī)密切注意我的賬戶和貨幣市場行情。用電子商務(wù)來改進(jìn)我的商務(wù)模式是一個好建議。

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.關(guān)于會計和稅收的法律條款有很多。這些條款過幾年就會有所改變。關(guān)于征稅的法律也在改變，可能比會計法律變得更快。所以會計師需要和稅收專家合作。

Steve的公司上個星期正在準(zhǔn)備稅單。一名稅收顧問正在幫助他們。他們一起把賬戶分類。去年Steve的公司開始向法國出口機(jī)器設(shè)備。他們交了進(jìn)口稅和出口稅。同時，他們在法國收取消費(fèi)稅然后支付給巴黎和布魯塞爾。他們在亞洲制造的產(chǎn)品比美國制造的同類產(chǎn)品價格低很多。所以在法國賣的很好，他們獲得了很高的利潤。產(chǎn)品賣得比預(yù)期更多。他們的底線在提高。今年所有的主管獲得的獎金比上一年多。

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賬目歸檔。這項(xiàng)文書工作通常需要兩三天來完成。Steve是Green Import公司的一個主管，所以上星期他在管理這項(xiàng)準(zhǔn)備工作。他和會計師還有稅務(wù)專家一起從星期一一直討論到星期四。他們花的時間比去年更多。同時，會計師們支付各種不同種類的稅，記錄利潤和虧損情況。上星期五，所有的主管參加了公司的董事會議，會議上他們決定了分紅方式。去年他們比任何時候都更努力工作，并且為持股人創(chuàng)造了高額的利潤。高管和主管都能得到獎金。由于他去年的成功努力，Steve獲得了大筆的獎金。然后他們寫了主管工作報告。最后他們結(jié)束會議，簽署文件，然后和工商管理局一起把所有的文件歸檔。

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（訂單）for computer screens.These orders are mostly from companies in London.Two are from Manchester.We have prepared the first container.（集裝箱）We are shipping this out on the 12th of March.The customs documents（海關(guān)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（順便說）, we have asked our Hong Kong accountant for her opinion about our tax liabilities（負(fù)債）.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，你好嗎？你搬到新的公寓了嗎？

我們接到了15個臺電腦屏幕的訂單。這些訂單主要來自倫敦的公司。其中兩個來自 曼徹斯特。我們第一個集裝箱已經(jīng)準(zhǔn)備好了。我們將于3月12日裝船運(yùn)輸。郵件附件為海關(guān)公文。如果天氣狀況良好，將在三星期以內(nèi)到達(dá)。

你已經(jīng)準(zhǔn)備好倉庫了，是嗎？如果還沒有，你能在未來兩個星期內(nèi)準(zhǔn)備好嗎。倉庫需要大于20m*15m。請確保有足夠的空間存放兩集裝箱的貨物。順便說一下，我們已經(jīng)咨詢了我香港公司的會計師關(guān)于我們應(yīng)承擔(dān)的稅。她建議你和英國政府確認(rèn)一下。他們知道倫敦公司應(yīng)該付的稅。

我很抱歉你很很多事情需要整理。如果有任何需要請隨時告知。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為新的倫敦辦事處開了兩個活期賬戶—一個英鎊賬戶，一個港幣賬戶。他的公司的賬目整理在香港。香港的稅收比倫敦低。他不確定是否他們的公司需要付利潤稅給英國。所以他問了銀行的會計意見。會計師決定問一下銀行的法律顧問誰知道該做什么。他們會告訴他是否Tom Walker的公司需要付給英國稅。會計師建議他保存兩套賬簿，所有的發(fā)票和收據(jù)。他們說律師需要幾個月的時間對這個問題進(jìn)行確認(rèn)和給予答復(fù)。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解釋離岸銀行賬戶如何在國際貿(mào)易里運(yùn)用。ABHK銀行在海峽群島的澤西島上有一家小分行。那里的利潤稅率比英國低很多。David正在勸說Steve在澤西島開個離岸賬戶，這樣他的公司可以少交一些稅。

Steve公司的運(yùn)營正在向歐洲大陸拓展。如果他們的出口業(yè)務(wù)移到境外進(jìn)行，那么會計核算就會簡單一些。盡管Steve起初覺得英格蘭安全一些，David說服他（相信）澤西和英國一樣安全。由于澤西是不列顛群島的一部分，很多公司在那兒設(shè)立辦事處。最后Steve決定聽從David的建議。他給其他的主管寫了一份報告，以使他們明白這一變化。如果他們同意，他的公司將在澤西設(shè)立一個新的辦事處。

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.即使相比意大利的價格，倫敦的葡萄酒要貴得多，F(xiàn)ranco也不得不為自己的餐館購買好的葡萄酒。他也會在價格便宜的地方買很多橄欖油。如果葡萄酒和橄欖油直接從意大利進(jìn)口，他能節(jié)省開銷。在西西里，他的舅舅從事橄欖油生意，他的表兄弟進(jìn)行著紅酒生產(chǎn)業(yè)務(wù)。他們勸說Franco 對他們的生意進(jìn)行投資。作為交換，他們許諾向他的餐館定期供應(yīng)葡萄酒和橄欖油。用這種方式，F(xiàn)ranco將節(jié)約時間和錢。他的運(yùn)作成本將會降低。他們同意聯(lián)合創(chuàng)業(yè)。Franco的舅舅和表兄弟在橄欖油和紅酒上的供應(yīng)穩(wěn)定，F(xiàn)ranco的需求也很穩(wěn)定。在他們的業(yè)務(wù)整合后，他們將不再擔(dān)心市場價格的波動。市場的不確定性會降低。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.曉燕想要把她在銀行的股份賣掉。她可以在其他公司獲得更多的利潤。Steve很擔(dān)心，他想阻止她賣股份。高收益的股票對短期投資來說很有利。如果第二年她投資高收益的股票，她必須要密切關(guān)注股市行情。這就需要每天花大量的時間。股票可能會快速地下降。如果股票開始下行，曉燕必須賣出股票來保值。

Steve認(rèn)為從長遠(yuǎn)來看有一個穩(wěn)定的投資回報會更好。如果收益高于通脹，就沒有任何問題。Steve建議她把股票放在那里別動。

他們兩個的銀行賬戶都有一些現(xiàn)金。所以他們決定投資一小部分在高收益的風(fēng)險性股票上，權(quán)當(dāng)愛好。他們想看看一年后沒人能賺多少利潤。他們的長期退休金計劃很安全，同時他們可以在短期投資上獲得額外的利潤。

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.曉燕正在回顧她的財務(wù)狀況，她詢問了銀行會計師的建議。他每個月有工資，也有銀行的一些股份。盡管她的銀行會為她支付一小部分退休金，但想要生活得舒適，這是不夠的。曉燕決定買一份退休金理財產(chǎn)品，這樣當(dāng)她退休的時候可以獲得更多的退休金收入。這是會計師給出的建議。她必須規(guī)律性得每個月支付100英鎊，并且在65歲之前不會獲得任何回報。這類擔(dān)保合同可能比儲蓄賬戶的收益更高些。人生保險也包括在內(nèi)。如果某人65歲之前死亡，該合同的賠償遠(yuǎn)高于投資回報。

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努力工作賺了很多錢。他借給西西里的叔叔和堂兄一些錢，但大部分則存放在銀行的定期儲蓄賬戶中。然后他的錢沒有被有效利用。銀行付給他的利息很低。如果他投資于具有風(fēng)險的高收益股票，利潤可能要比現(xiàn)在高5倍以上。他不太知道股票的買賣，所以他向Steve Bracken資訊建議。Steve認(rèn)為Franco 可以買一些其他公司的股份，但是他不需要為他的積蓄承擔(dān)太多風(fēng)險。Steve鼓勵他搭配一個均衡的投資組合。這需要把一部分錢投資于安全的低風(fēng)險的儲蓄存款，小部分投資于風(fēng)險股票。Steve建議他將20%左右的儲蓄用于高風(fēng)險的股票投資。

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.曉燕密切關(guān)注她的股票價值走勢。她每天在一張大的圖表上標(biāo)出價格的走勢。這張圖表張貼在墻上。在圖表上，比數(shù)據(jù)表更簡單地看出走勢。一天天都能看到股票價格有些上漲或下跌。過去這一年股票的平均價值在穩(wěn)步攀升，與通貨膨脹保持一致。

她的一些股票價值去年在上升，但現(xiàn)在價值趨于平穩(wěn)。作為曲線，能明顯看出股票的價格走勢，最初的峰值時在去年年底。過去幾個月走勢非常平穩(wěn)。曉燕決定賣出這些表現(xiàn)不佳的股票。然后她就可以把錢投入增長更快的股票。她不想失去高額利潤。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看到一個環(huán)球證券公司招聘會計師的廣告。這個證券公司想要為他們的北京辦事處招聘一個有國際工作經(jīng)驗(yàn)的人。他把廣告給曉燕看，曉燕很感興趣。她現(xiàn)在條件完全具備。在到倫敦之前她在上海工作過幾年。之后她在國際會計部和國際電子銀行分部工作過?，F(xiàn)在她在國際會計事務(wù)方面有豐富的經(jīng)驗(yàn)。Steve和曉燕覺得這個工作會適合她，并且環(huán)球證券公司提供優(yōu)厚的薪水，外加安家費(fèi)和一攬子住房補(bǔ)貼。曉燕在北京的生活成本比倫敦低很多。她決定寫簡歷來申請這個新工作。

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.曉燕上個星期作筆記來幫助她寫簡歷。她已經(jīng)好幾年沒有寫過簡歷了。她將那份記錄著她全部資歷及日期的就的個人簡歷留在上海了。Steve給了她一份樣本作為模板。在來倫敦之前她在上海的ABHK銀行做過兩年助理經(jīng)理。但是她忘記了在那之前在大唐投資公司工作了幾年。她寫了一張在ABHK銀行取得的所有成就的單子。然后將它們按照正確順序排列。在她到倫敦的第一年，她管理著幾家大公司的賬目。之后她在IT部分工作，現(xiàn)在她在國際電子銀行分部工作。寫完工作經(jīng)歷以后，她加上了一張手寫的信封。然后把所有這些郵寄到廣告中提到的地址。

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！今天我想要講講匯率。這里有一張2010年的匯率情況變化表。

請看這張表。你們可以看到港幣兌英鎊的匯率。這個比率直到七月份都比較平穩(wěn)，八月初的時候開始大幅度攀升。這時是賣出英鎊買入港幣的最佳時機(jī)。八月份整體回落。然后十月份的時候又開始穩(wěn)定?？傮w來說我們看到了港幣兌英鎊的匯率從11.25上升到了12.25。

僅七月一個月，就有將近15個點(diǎn)的變化。如此大的波動會對貿(mào)易帶來傷害，由于進(jìn)出口商的不穩(wěn)定情緒。他們不愿承擔(dān)不必要的風(fēng)險，不是嗎？所以他們會減少業(yè)務(wù)的次數(shù)和總量。好了，今天就講這些。感謝大家的傾聽。” 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.”

上個星期Tom向銀行的會計師尋求建議。今天早上會計師解釋了如何記賬。英國的公司利潤所得說比香港高很多。他們解釋，由香港公司承擔(dān)的啟動資金可以記作貸款，由此產(chǎn)生的利息由香港方支付。他們勸Tom把倫敦的業(yè)務(wù)從香港公司獨(dú)立出來。他可以從香港購入與在英國的出售價格相近的貨物。這可以減少倫敦辦事處的邊際利潤，這樣在英國交的稅就會減少。

“讓香港公司賺取利潤，因?yàn)樗麄兏兜睦麧櫵枚惖汀?，他們這樣建議Tom?！翱偟膩碚f，你的公司可以少付一些稅?！?/p>

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：翻譯練習(xí)及答案參考

漢翻英：重點(diǎn)翻譯紅色字體部分，其它部分也可翻譯。

之一:題目：不要拋棄學(xué)問（胡適1929年中國公學(xué)18級畢業(yè)贈言）

諸位畢業(yè)同學(xué)：

你們現(xiàn)在要離開母校了，我沒有什么禮物送給你們，只好送你們一句話罷。

這一句話是：“不要拋棄學(xué)問?！币郧暗墓φn也許有一大部分是為了這張畢業(yè)文憑不得已而做的。從今以后，你們可以依自己的心愿去自由研究了。趁現(xiàn)在年富力強(qiáng)的時候，努力做一種專門學(xué)問。少年是一去不復(fù)返的，等到精力衰時，要做學(xué)問也來不及了。即為吃飯計，學(xué)問絕不會辜負(fù)人的。吃飯而不求學(xué)問，三年五年之后，你們都要被后進(jìn)少年淘汰掉的。到那時再想做點(diǎn)學(xué)問來補(bǔ)救，恐怕已太晚了。

有人說：“出去做事之后，生活問題亟須解決，哪有工夫去讀書?即使要做學(xué)問，既沒有圖書館，又沒有實(shí)驗(yàn)室，哪能做學(xué)問?”

我要對你們說：凡是要等到有了圖書館方才讀書的，有了圖書館也不肯讀書。凡是要等到有了實(shí)驗(yàn)室方才做研究 的，有了實(shí)驗(yàn)室也不肯做研究。你有了決心要研究一個問題，自然會撙衣節(jié)食去買書，自然會想出法子來設(shè)置儀器。至于時間，更不成問題。達(dá)爾文一生多病，不能多做工，每天只能做一點(diǎn)鐘的工作。你們看他的成績!每天花一點(diǎn)鐘看十頁有用的書，每年可看三千六百多頁書，三十年讀約十一萬頁書。

諸位，十萬頁書可以使你成一個學(xué)者了?？墒牵刻炜慈N小報也得費(fèi)你一點(diǎn)鐘的工夫；四圈麻將也得費(fèi)你一點(diǎn)半鐘的光陰?？葱竽?，還是打麻將呢，還是努力做一個學(xué)者呢?全靠你們自己的選擇!

易卜生說：“你的最大責(zé)任是把你這塊材料鑄造成器?！?/p>

學(xué)問便是鑄器的工具。拋棄了學(xué)問便是毀了你自己。

再會了!你們的母校眼睜睜地要看你們十年之后成什么器。

漢翻英之二：桂林位于廣西壯族自治區(qū)的東北角，被譽(yù)為“最美的和最值得外國游客觀光的中國城市”。中國廣泛流傳這樣一句話：桂林山水甲天下。巖溶峰林地貌，晶瑩剔透的江水，經(jīng)常浮現(xiàn)與中國藝術(shù)作品中，而神奇獨(dú)特的洞穴更為桂林美景增添不少景致。

英漢翻譯 ： 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．．．a(chǎn)nd 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．

英譯漢之：新聞材料

（注意：標(biāo)題的翻譯要出彩）

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.'

中國各地五萬多名年輕美女報名應(yīng)征與18位年輕的單身男富豪約會的機(jī)會，這是美女爭嫁富豪潮流的新一波，媒體、網(wǎng)絡(luò)甚至中國政府一直在對這種活動進(jìn)行嚴(yán)厲譴責(zé)。

ZUMApress.com舟山國際海洋小姐大賽的參賽選手為拍攝合影擺姿勢。這次活動是在線組織的，第一輪競爭在幾個大城市同步舉行。據(jù)《人民日報》(People's Daily)英文網(wǎng)絡(luò)版報道，大多數(shù)應(yīng)征者未能通過風(fēng)水師審查她們是否有“旺夫相”這一關(guān)，已失敗回家。

僅有18名進(jìn)入決賽的美女將最終獲得約會機(jī)會，如果幸運(yùn)的話，還將嫁給合適 的年輕男士。

《中國日報》(China Daily)網(wǎng)絡(luò)版評論反映出多數(shù)公眾對這一事件持完全否定態(tài)度，抨擊這種活動是“拜金”，并指責(zé)這種作法是將女性視為性玩物。評論人張?zhí)祛l（音）批評說，這是一種可恥的行徑，使得眾多中國人仇視富人。

他說，精英人士不應(yīng)化大錢找美女結(jié)婚，而應(yīng)將錢用于造福社會等活動。

有人為這類活動辯解說，至少這些女性是成熟的，不光憑外表入選。自由撰稿人黃云翔（音）說，男性追求的女性條件是：相貌好、有氣質(zhì)、心態(tài)平和、性格好、受過良好教育、有高尚的價值觀、有愛心而且要尊重婚姻。的確，大多數(shù)應(yīng)征者年齡為28至30歲之間，受過大學(xué)教育，且有穩(wěn)定的工作。

近年來，中國的精英婚戀活動、電視婚戀節(jié)目及婚戀網(wǎng)絡(luò)呈逐漸增加趨勢。一家高端婚戀網(wǎng)站鉆石王老五征婚網(wǎng)(Golden Bachelor Matchmakers)雇傭“愛情獵頭”在全國搜尋1.65米至1.72米的魅力女性。而后舉行入場費(fèi)昂貴的奢侈派對將這些精心挑揀出來的美女與富豪配對。

鉆石王老五征婚網(wǎng)總裁徐天立接受《中國日報》采訪時說，富豪們用錢不可能找到真愛。他們只是想有最好的選擇。

但直言不諱的評論家們，就美女爭嫁富豪類征婚活動對中國文化的沖擊非常不安。據(jù)《環(huán)球時報》一篇在線文章稱，政府已下令所有的電視臺封殺22歲的時裝模特馬諾，此前她的言論讓中國觀眾認(rèn)為“過于功利化”。

之前在一個電視婚戀節(jié)目《非誠勿擾》中，馬諾拒絕了一位失業(yè)男士的求婚，她說，“我寧愿坐在寶馬里哭，也不坐在自行車后座上笑”。

不要拋棄學(xué)問

Never give up the pursuit of learning.諸位畢業(yè)同學(xué)：

Dear students of the Graduating Class，你們現(xiàn)在要離開母校了，我沒有什么禮物送你們，只好送你們一句話罷。

As you are leaving your alma mater, I have nothing to offer you as a gift except a word of advice.這一句話是：“不要拋棄學(xué)問?！币郧暗墓φn也許有一大部分是為了這張畢業(yè)文憑，不得已而做的，從今以后，你們可以依自己的心愿自由去研究了。趁現(xiàn)在年富力強(qiáng)的時候，努力做一種專門學(xué)問。少年是一去不復(fù)返的，等到精力衰時，要做學(xué)問也來不及了。即為吃飯計，學(xué)問決不會辜負(fù)人的。吃飯而不求學(xué)問，三年五年之后，你們都要被后來少年淘汰掉的。到那時再想做點(diǎn)學(xué)問來補(bǔ)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.有人說：“出去做事之后，生活問題急需解決，哪有工夫去讀書？即使要做學(xué)問，既沒有圖書館，又沒有實(shí)驗(yàn)室，哪能做學(xué)問？” 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?” 我要對你們說：凡是要等到有了圖書館方才讀書，有了圖書館也不肯讀書。凡是要等到有了實(shí)驗(yàn)室方才做研究的，有了實(shí)驗(yàn)室也不肯做研究。你有了決心要研究一個問題，自然會撙衣節(jié)食去買書，自然會想出法子來設(shè)置儀器。

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.至于時間，更不成問題。達(dá)爾文一生多病，不能多作工，每天只能做一點(diǎn)鐘的工作。你看他的成績！每天花一點(diǎn)鐘看10頁有用的書，每年可看3600多頁書，30年可讀11萬頁書。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.諸位，11萬頁書可以使你成一個學(xué)者了。可是，每天看三種小報也得費(fèi)你一點(diǎn)鐘的工夫，四圈麻將也得費(fèi)你一點(diǎn)半鐘的光陰。看小報呢？還是打麻將呢？還是努力做一個學(xué)者呢？全靠你們自己的選擇！

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.易卜生說：“你的最大責(zé)任是把你這塊材料鑄造成器。” Henrik Ibsen says, “It's your supreme duty to cast yourself into a useful implement.” 學(xué)問便是鑄器的工具。拋棄了學(xué)問便是毀了你們自己。Learning is the casting mould.Forsake learning, and you will ruin yourself.再會了！你們的母校眼睜睜地要看你們十年之后成什么器。Farewell!Your alma mater is watching eagerly to see what will become of you ten years from now.①“不要拋棄學(xué)問”在這里的意思是“不要放棄對學(xué)問的追求”，因此不能直譯為 Never Give up Learning，必須加字：Never Give up the Pursuit of Learning.②“你們可以依自己的心愿自由去研究了”譯為you are free to follow your own bent in the choice of studies，其中 to follow one's own bent 是成語，和 to follow one's inclination 同義，作“做自己感興趣或愛做的事”解。③“做學(xué)問”譯為 to go into scholarship, 等于 to engage in learning。

④“學(xué)問決不會辜負(fù)人的”譯為 Knowledge will do you a good turn，其中 to do one a good turn 是成語，作“"做對某人有益的事”解。

⑤“撙衣節(jié)食”即“省吃省穿”，現(xiàn)譯為 cut down on food and clothing, 其中 to cut down on 是成語，與 to economize on 同義，作“節(jié)約”解。又，上語也可譯為 to live frugally.⑥“至于時間，更不成問題”譯為 Time is no object, 其中 no object 是成語，等于 no problem, 作“不成問題”或“不在話下”解。

⑦“全靠你們自己的選擇”譯為 the choie lies with you 或 it is up to you to make the choice.⑧“你們的母校眼睜睜地要看......”中的“眼睜睜地”通常的意思是“無可奈何地”，現(xiàn)在這里做“熱切地”解，故譯為eagerly。

漢翻英：桂林位于廣西壯族自治區(qū)的東北角，被譽(yù)為“最美的和最值得外國游客觀光的中國城市”。中國廣泛流傳這樣一句話：桂林山水甲天下。巖溶峰林地貌，晶瑩剔透的江水，經(jīng)常浮現(xiàn)與中國藝術(shù)作品中，而神奇獨(dú)特的洞穴更為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.英譯漢之一：

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.中國各地五萬多名年輕美女報名應(yīng)征與18位年輕的單身男富豪約會的機(jī)會，這是美女爭嫁富豪潮流的新一波，媒體、網(wǎng)絡(luò)甚至中國政府一直在對這種活動進(jìn)行嚴(yán)厲譴責(zé)。

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舟山國際海洋小姐大賽的參賽選手為拍攝合影擺姿勢。這次活動是在線組織的，第一輪競爭在幾個大城市同步舉行。據(jù)《人民日報》(People's Daily)英文網(wǎng)絡(luò)版報道，大多數(shù)應(yīng)征者未能通過風(fēng)水師審查她們是否有“旺夫相”這一關(guān)，已失敗回家。

僅有18名進(jìn)入決賽的美女將最終獲得約會機(jī)會，如果幸運(yùn)的話，還將嫁給合適的年輕男士。

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.《中國日報》(China Daily)網(wǎng)絡(luò)版評論反映出多數(shù)公眾對這一事件持完全否定態(tài)度，抨擊這種活動是“拜金”，并指責(zé)這種作法是將女性視為性玩物。評論人張?zhí)祛l（音）批評說，這是一種可恥的行徑，使得眾多中國人仇視富人。

他說，精英人士不應(yīng)化大錢找美女結(jié)婚，而應(yīng)將錢用于造福社會等活動

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.有人為這類活動辯解說，至少這些女性是成熟的，不光憑外表入選。自由撰稿人黃云翔（音）說，男性追求的女性條件是：相貌好、有氣質(zhì)、心態(tài)平和、性格好、受過良好教育、有高尚的價值觀、有愛心而且要尊重婚姻。的確，大多數(shù)應(yīng)征者年齡為28至30歲之間，受過大學(xué)教育，且有穩(wěn)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.近年來，中國的精英婚戀活動、電視婚戀節(jié)目及婚戀網(wǎng)絡(luò)呈逐漸增加趨勢。一家高端婚戀網(wǎng)站鉆石王老五征婚網(wǎng)(Golden Bachelor Matchmakers)雇傭“愛情獵頭”在全國搜尋1.65米至1.72米的魅力女性。而后舉行入場費(fèi)昂貴的奢侈派對將這些精心挑揀出來的美女與富豪配對。

鉆石王老五征婚網(wǎng)總裁徐天立接受《中國日報》采訪時

說，富豪們用錢不可能找到真愛。他們只是想有最好的選擇。

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.'但直言不諱的評論家們，就美女爭嫁富豪類征婚活動對中國文化的沖擊非常不安。據(jù)《環(huán)球時報》一篇在線文章稱，政府已下令所有的電視臺封殺22歲的時裝模特馬諾，此前她的言論讓中國觀眾認(rèn)為“過于功利化”。

之前在一個電視婚戀節(jié)目《非誠勿擾》中，馬諾拒絕了一位失業(yè)男士的求婚，她說，“我寧愿坐在寶馬里哭，也不坐在自行車后座上笑”。

鉆石王老五征婚：美女蜂擁 媒體炮轟

中國各地五萬多名年輕美女報名應(yīng)征與18位年輕的單

身男富豪約會的機(jī)會，這是美女爭嫁富豪潮流的新一波，媒體、網(wǎng)絡(luò)甚至中國政府一直在對這種活動進(jìn)行嚴(yán)厲譴責(zé)。

ZUMApress.com舟山國際海洋小姐大賽的參賽選手為拍攝合影擺姿勢。這次活動是在線組織的，第一輪競爭在幾個大城市同步舉行。據(jù)《人民日報》(People's Daily)英文網(wǎng)絡(luò)版報道，大多數(shù)應(yīng)征者未能通過風(fēng)水師審查她們是否有“旺夫相”這一關(guān)，已失敗回家。

僅有18名進(jìn)入決賽的美女將最終獲得約會機(jī)會，如果幸運(yùn)的話，還將嫁給合適的年輕男士。

《中國日報》(China Daily)網(wǎng)絡(luò)版評論反映出多數(shù)公眾對這一事件持完全否定態(tài)度，抨擊這種活動是“拜金”，并指責(zé)這種作法是將女性視為性玩物。評論人張?zhí)祛l（音）批評說，這是一種可恥的行徑，使得眾多中國人仇視富人。

他說，精英人士不應(yīng)化大錢找美女結(jié)婚，而應(yīng)將錢用于造福社會等活動

有人為這類活動辯解說，至少這些女性是成熟的，不光憑外表入選。自由撰稿人黃云翔（音）說，男性追求的女性條件是：相貌好、有氣質(zhì)、心態(tài)平和、性格好、受過良好教育、有高尚的價值觀、有愛心而且要尊重婚姻。的確，大多數(shù)應(yīng)征者年齡為28至30歲之間，受過大學(xué)教育，且有穩(wěn)定的工作。

近年來，中國的精英婚戀活動、電視婚戀節(jié)目及婚戀網(wǎng)

絡(luò)呈逐漸增加趨勢。一家高端婚戀網(wǎng)站鉆石王老五征婚網(wǎng)(Golden Bachelor Matchmakers)雇傭“愛情獵頭”在全國搜尋1.65米至1.72米的魅力女性。而后舉行入場費(fèi)昂貴的奢侈派對將這些精心挑揀出來的美女與富豪配對。

鉆石王老五征婚網(wǎng)總裁徐天立接受《中國日報》采訪時說，富豪們用錢不可能找到真愛。他們只是想有最好的選擇。

但直言不諱的評論家們，就美女爭嫁富豪類征婚活動對中國文化的沖擊非常不安。據(jù)《環(huán)球時報》一篇在線文章稱，政府已下令所有的電視臺封殺22歲的時裝模特馬諾，此前她的言論讓中國觀眾認(rèn)為“過于功利化”。

之前在一個電視婚戀節(jié)目《非誠勿擾》中，馬諾拒絕了一位失業(yè)男士的求婚，她說，“我寧愿坐在寶馬里哭，也不坐在自行車后座上笑”。

英漢翻譯 ： 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．．．a(chǎn)nd 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． 親愛的世界：

我的兒子今天開始上學(xué)。在一段時間內(nèi)，他都會感到既陌生又新鮮。我希望你能對他溫柔一點(diǎn)。

你知道，直到現(xiàn)在，他一直是家里的小皇帝；一直是后院的主人。我一直在他身邊，為他料理傷口，給他感情上的慰藉。

可是現(xiàn)在———一切都將發(fā)生變化。今天早晨，他將走下屋前的臺階，揮揮手，踏上他偉大的冒險征途，途中也許會有戰(zhàn)爭、悲劇和傷痛。要在他必須生存的世界中生活需要信念、愛心和勇氣。

所以，世界，我希望你握住他稚嫩的手，教他必須知道的一些事情。教他———但如果可能的話，溫柔點(diǎn)兒。教他知道，世界上有一個惡棍，就有一個英雄；有一個奸詐的政客，就有一個富有奉獻(xiàn)精神的領(lǐng)袖；有一個敵人，就有一個朋友。教他感受書本的魅力。給他時間，去安靜地思索自然界中永恒的神秘：空中的小鳥，陽光下的蜜蜂，青山上的花朵。教他知道，失敗比欺騙要光榮得多。教他要堅信自己的思想，哪怕別人都予以否定。教

他可把自己的體力和腦力以最高價出售，但絕對不要出賣自己的心靈和靈魂。教他對暴徒的嚎叫置若罔聞??并且在認(rèn)為自己是對的時候站出來戰(zhàn)斗。以溫柔的方式教導(dǎo)他，世界，但不要溺愛 他，因?yàn)橹挥辛一鸩拍軣挸稣驿摗?/p>

這是個很高的要求，世界，但請你盡力而為。他是一個多么可愛的小伙子。

第五篇：大學(xué)英語第一冊第四單元課文翻譯及練習(xí)答案

大學(xué)英語第三版第一冊第四單元課文翻譯及練習(xí)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)接受這份工作就得經(jīng)常在周末上班，但約翰并不在意。

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

It is well known that lung cancer is caused at least in part by smoking too much.3)我祖父母說，發(fā)明電視的那個人曾住在他們那個地段。

My grandparents said that the man who invented television had once lived in their neighborhood.4)我提議咱們會后馬上去辦公室找史密斯教授，邀請他參加我們的英語晚會。

I propose that we go to find Prof.Smith in his office right after the meeting and invite him to our English evening.5)她因那病開過兩次刀，身體十分虛弱，幾乎站不起來。

Having been operated on twice for the disease, she was so weakened that she could barely stand up.6)教育家們認(rèn)為，伴隨著電視機(jī)長大的一代人，在電視機(jī)前花的時間太多，以致沒有足夠的時間學(xué)習(xí)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個比這更好的解決辦法(solution)來。I do hope that you can come up with a better solution than this one.8)乍一看，這幅畫并不好，但經(jīng)過仔細(xì)觀察，我們才發(fā)現(xiàn)它的確是一幅杰作(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 聽話的

2)wretched

very unhappy 很不開心

3)inconsolable

not to be comforted 沒法安慰的

4)antenna

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

5)old-fashioned

thinking too much of old ways and ideas;keeping to old ways or ideas 守舊的

6)enormous

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

that can not be answered 沒法回答的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)她說她決不再去學(xué)校了，還說生活中沒有 電視機(jī)活著不值得。2)我認(rèn)為好就好在很多人都很關(guān)心電視的影 響，而且對我們不喜歡的東西也有能力加以改變。

3)他們認(rèn)為電這玩意兒會使很多事情變得太 容易，并會破壞他們的生活方式。4)也許他們更樂于守在家里看電視。

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.課文翻譯

Unit4 在美國，許多人把大部分空閑時間花在看電視上。的確，電視里有很多值得一看的節(jié)目，包括新聞、兒童教育節(jié)目、討論當(dāng)前社會問題的節(jié)目、戲劇、電影、音樂會等等。然而，人們也許不該在電視機(jī)前花費(fèi)那么多的時間。如果我們被迫要找一些其他的活動，那我們可以做些什么呢？對這一問題，梅耶先生做了一番想象。

Turning Off TV: A Quiet Hour 我想建議每天晚上一播完晚間新聞，美國所有的電視臺都依法停播六十至九十分鐘。讓我們認(rèn)真而通情達(dá)理地看一下，如果這一建議被采納的話，會有什么樣的結(jié)果。千家萬戶也許會利用這段時間真正地團(tuán)聚一番。沒有電視機(jī)的干擾，他們晚飯后也許會圍坐在一起，當(dāng)真交談起來。眾所周知，我們的許多問題——事實(shí)上是所有的問題，從代溝、高離婚率到某些精神病——至少部分地是由于沒能交流思想而引起的。我們誰也不把自己心頭的煩惱告訴別人，結(jié)果感情上便產(chǎn)生了這樣那樣的問題。利用這安靜的、全家聚在一起的時刻來討論我們的各種問題，我們相互之間也許會更加了解，更加相愛。

有些晚上，如果沒有必要進(jìn)行這種交談，那么各家各戶也許會重新發(fā)現(xiàn)一些更為積極的消遣活動。如果他們掙脫開電視機(jī)的束縛而不得不另尋自己的活動，他們也許會合家驅(qū)車去看日落。或者也許會全家一起去散步（還記得自己長有雙腳嗎？），用新奇的目光觀察住處周圍的地區(qū)。

有了空閑時間而又沒有電視可看，大人小孩便有可能重新發(fā)現(xiàn)閱讀。一本好書里的樂趣，勝過一個月中所有典型的電視節(jié)目。教育家們報告說，伴隨著電視長大的這一代人幾乎寫不出一句英語句子，甚至在大學(xué)一級受教育的人也是這樣。寫作往往是通過閱讀學(xué)會的。每晚清靜這么一個小時，可以造就出文化程度較高的一代新人。

也許還可以像過去那樣進(jìn)行另一種形式的閱讀：高聲朗讀。沒有多少娛樂比一家人聚在一起，聽爸爸或媽媽朗讀一篇優(yōu)美的故事更能使一家人關(guān)系融洽和睦了。沒有電視干擾的這一小時，可以成為朗讀故事的時間。等這靜悄悄的一小時過去后，想要再把我們從新發(fā)現(xiàn)的娛樂活動中拉回去，電視聯(lián)播公司也許將被迫拿出些更好的節(jié)目來才行。

乍一看，停播一小時電視的想法似乎過于偏激。如果少了這位電子保姆，做父母的可怎么辦呢？我們怎么來打發(fā)這段時間呢？其實(shí)這個想法一點(diǎn)也不偏激。電視開始主宰美國人的空閑時間，至今也不過才二十五年。我們之中那些年滿和年過三十五歲的人，還能回憶起沒有電視相伴的童年，那時我們有一部分空閑時間以收音機(jī)為伴——聽收音機(jī)至少還要發(fā)揮聽者的想像力——但另外我們還看書、學(xué)習(xí)、交談、做游戲、發(fā)明一些新的活動。日子也并不那么難過。真的。那時我們確實(shí)過得挺開心。