第一篇：VAT reform in China翻譯

VAT reform in China: impact on construction and real estate

中國增值稅改革：對建筑和房地產(chǎn)的影響

摘要:

The article discusses the impact to the construction and real estate industries of the reform of value-added tax(VAT)in China.According to statistics from “The China Tax Yearbook 2011,” the construction and real estate sectors collectively contributed 51% of total business tax(BT)revenue in the country.There are proposals to shift the taxation of such industries from BT to VAT.A VAT of 11% is being proposed for construction services, as compared to the existing BT of 3%.It is said that the government will face challenges in creating VAT for the real estate industry..本文討論了影響到增值稅改革建設(shè)和房地產(chǎn)行業(yè)（增值稅）在中國。根據(jù)《中國稅務(wù)年鑒2011統(tǒng)計，“建筑和房地產(chǎn)部門的集體貢獻的總營業(yè)稅51%（BT）在該國的收入。有移位等行業(yè)的稅收從Bt增值稅的建議。11%的增值稅，而提出的建設(shè)服務(wù)，相比現(xiàn)有的3% BT。據(jù)說政府將面臨創(chuàng)造增值稅對房地產(chǎn)行業(yè)的挑戰(zhàn)。

正文:

Lachlan Wolfers and Curtis Ng of KPMG explain what impact the Chinese VAT pilot will have on the construction and real estate sectors once it is extended to them.With the first stage of the VAT pilot programme for the modern services and transportation sectors now implemented in many of the major commercial centres across China, attention is now turning to those industries which are yet to transition from business tax(BT)to VAT.拉克蘭沃爾弗斯和來自畢馬威會計事務(wù)所的柯蒂斯Ng解釋一旦展開中國增值稅試點，將對建筑業(yè)和房地產(chǎn)行業(yè)有什么影響。

與增值稅的試點計劃的第一階段為現(xiàn)代服務(wù)業(yè)和交通運輸部門現(xiàn)在實施的許多主要的商業(yè)中心在中國，人們的注意力開始轉(zhuǎn)向那些行業(yè)，但從營業(yè)稅（BT）到增值稅轉(zhuǎn)型。

There are few industries which evoke喚起 as widespread analysis and scrutiny審查監(jiān)督 of taxation policies as the construction and real estate sector;especially in China where the property market has been on a rapid growth trajectory in recent years.China's new leaders have publicly stated their desire to expand the VAT reforms to new industries in 2013;it is widely expected that the construction and real estate sector will be among the next sectors to transition, possibly as soon as the second half of 2013.An announcement from the government is eagerly anticipated.有幾個行業(yè)，喚起廣泛的分析及稅收政策的審查和房地產(chǎn)部門的建設(shè)；特別是在中國房地產(chǎn)市場在最近幾年一直在快速增長的軌道上。中國的新領(lǐng)導(dǎo)人都曾公開表示希望擴大增值稅的改革，新的行業(yè)2013；人們普遍預(yù)計，建筑和房地產(chǎn)部門將要室轉(zhuǎn)換的下一個行業(yè)，最快可能在2013下半年。從政府公告看，很是期待。

The significance of this sector to the government is self-evident, with statistics published in The China Tax Yearbook 2011 showing that BT revenue collected from construction and real estate combined represents approximately 51% of total BT revenue in China.This article takes an advance look at many of the issues that the industry, tax authorities and advisers will need to consider in relation to the conversion of the construction and real estate sector to VAT in China, based on the existing BT system and international experience.本部門的政府的意義是不言而喻的，發(fā)表在中國稅務(wù)年鑒2011表明Bt收入從建筑和房地產(chǎn)結(jié)合收集的代表約51%的總的BT在中國的收入統(tǒng)計。

本文以在許多行業(yè)的問題，先看，稅務(wù)機關(guān)和顧問需要對建筑和房地產(chǎn)行業(yè)的增值稅在中國的轉(zhuǎn)換考慮，基于現(xiàn)有的電信系統(tǒng)和國際經(jīng)驗。

Making VAT fit 使增值稅適用

In many other countries with a VAT, the treatment of construction and real estate transactions presents difficult challenges.The values of transactions in this sector are often very high;and there is usually a multiplicity of different taxes already applicable to such transactions, so the introduction of VAT needs to fit into the existing tax regime.The effect of taxation policies on property values evokes enormous interest amongst the general population, and whether to tax passive increases in land values as part of the value added is often contentious.在許多其他國家的增值稅，建筑和房地產(chǎn)交易的處理提出了嚴峻的挑戰(zhàn)。在這一領(lǐng)域的交易價值往往很高；通常有一組不同的稅已經(jīng)適用于這樣的交易，所以增值稅的推出需要適應(yīng)現(xiàn)有的稅收制度。稅收政策對房地產(chǎn)價值的影響引起了極大的興趣在一般人群中，是否要繳稅的被動增加土地價值的一部分增值往往是有爭議的。

The position in China is no different.Indeed, there has been some debate in recent years about the need to embark著手on a broader reform of property-related taxes, given the breadth寬度of different taxes which apply to the real estate sector.Whether that happens as part of the VAT reform project, remains to be seen.在中國的地位是不同的。事實上，近年來有一些爭論，是否需要進行更廣泛的財產(chǎn)稅的改革，給予適用于房地產(chǎn)領(lǐng)域的不同稅收更多的廣度。不論發(fā)生的增值稅改革計劃的一部分，仍有待觀察。

The Chinese government officially announced in Circular Caishui [2011] 110 that construction services would be subject to VAT at the rate of 11%, however no announcement has been made regarding the intended treatment of real estate transactions and how they will fit into the existing VAT system.中國政府正式宣布在圓形的財稅【2011】110，建設(shè)行業(yè)將按11%的稅率征收增值稅，但是一直沒有公布有關(guān)房地產(chǎn)交易預(yù)期的處理，以及它們將如何適應(yīng)現(xiàn)有的增值稅制度。

Construction services 建設(shè)行業(yè)

The proposed提議的 11% VAT rate has caused some anxiety焦慮 among construction companies given that it is a significant change on the existing 3% BT rate which it would replace.However, there are two critical 關(guān)鍵factors which must be considered.Firstly, if a contractor 承包商provides its services to a property developer開發(fā)商 who is registered as a general VAT taxpayer(those with annual sales of RMB 5 million($800,000)or more)then the property developer would ordinarily be eligible to有資格 claim申請 an input VAT credit抵扣進項稅額.In other words, if the VAT is ultimately 最終creditable可信的, there should be no real adverse有害的 consequences后果 for either party任何一方(cash flow issues aside).However, if the construction service is provided to a private homeowner(for example, basic renovations or decoration services), then the higher VAT rate would have real consequences.所提出的11%的增值稅稅率已引起一些建筑公司的焦慮，這是一個顯著的變化，它將取代現(xiàn)有的3% BT稅率。然而，有兩個關(guān)鍵因素是必須考慮的。首先，如果承包商提供服務(wù)的房地產(chǎn)開發(fā)商是注冊的增值稅一般納稅人（年銷售額5百萬RMB（80萬美元）或更多），則房地產(chǎn)開發(fā)商通常會有資格申請抵扣進項稅額。換句話說，如果增值稅最終是可信的，應(yīng)該不會對任何一方造成真正的不良后果（現(xiàn)金流問題除外）。然而，如果建設(shè)服務(wù)是提供給私人房主（例如，基礎(chǔ)裝修或裝修服務(wù)），那么高的增值稅稅率會有真正的后果。

Secondly, the expected trade-off交易，權(quán)衡 of a higher VAT rate should be the ability for construction companies to claim input VAT credits for any materials and other equipment they use in providing their services.In other words, while the output tax rate may increase from 3%(under BT)to 11%(under VAT), materials and other equipment used in the course of 在…過程中a construction project should qualify for 17% input VAT credits.This credit [會]記入貸方has not previously 以前been available 有效的under the BT regime.其次，一個更高的增值稅稅率預(yù)期的權(quán)衡應(yīng)為施工企業(yè)索賠的進項稅額抵扣任何材料和其他設(shè)備的使用為他們提供服務(wù)的能力。換句話說，當輸出稅率可能增加3%（BT）到11%（下增值稅），用于建設(shè)項目的課程教材和其他設(shè)備應(yīng)符合17%的增值稅進項稅額抵免。本信用證已不是以前的BT制度下被使用。

Real estate services 房地產(chǎn)服務(wù)

The treatment of real estate transactions under VAT regimes used internationally is far from uniform, which makes predictions about what will take place in China very difficult.The Chinese government is yet to announce either the VAT rate which will apply to the real estate sector, or the types of transactions upon which it will apply.房地產(chǎn)交易增值稅制度在處理國際并不是統(tǒng)一的，這使得關(guān)于什么將發(fā)生在中國很難預(yù)測。中國政府還宣布，要么增值稅稅率將適用于房地產(chǎn)行業(yè)，或交易類型時，它將。

As a general proposition, in many EU countries sales of residential property住宅物業(yè) are exempt 免征from VAT, meaning that inputs into housing production are generally taxed.By contrast, the VAT systems in Canada, Australia and New Zealand apply VAT to the first sale of new residential property, but then effectively exempt subsequent后續(xù)的 sales and leasing出租 of residential property on the basis that by taxing the first sale, the net present value of future payments has already been taxed.作為一個一般性的命題，在許多歐洲國家的住宅物業(yè)在銷售時是免征增值稅的，這意味著投入建造房屋的是一般征稅。相比之下，加拿大，澳大利亞和新西蘭的增值稅制度，它們是在新住宅物業(yè)首次出售時收納增值稅的，有效地免除后續(xù)銷售和住宅物業(yè)租賃時的納稅，將來支付的凈現(xiàn)值已經(jīng)征稅了。

While the Ministry of Finance(MoF)and the State Administration of Taxation(SAT)in China have taken account of international VAT principles in designing the VAT pilot programme, whether they do so for real estate transactions is uncertain, because of China's distinctive 特別的 property system.而中國的財政部和國家稅務(wù)總局在設(shè)計增值稅試點方案時考慮上了國際的增值稅原則，他們這樣做的目的對于房地產(chǎn)交易來說無法確定，這是因為中國獨特的產(chǎn)權(quán)制度。

China's legal system of property ownership functions differently from other countries, and as a result it is taxed in a unique way.In China all land is owned by the state which grants授予 land use rights for fixed terms 固定期限r(nóng)anging between 40 years and 70 years.Such land use rights may be transferred, leased or mortgaged抵押.Also unlike many other countries, the existing BT system for real estate transactions is not limited to taxpayers who are entrepreneurs carrying on economic activities--the range of taxpayers paying BT in China is broader.中國在產(chǎn)權(quán)擁有方面的法律制度不同于其他國家，所以它的征稅也是一種獨特的方式。在中國所有的土地是由國家擁有授予土地使用權(quán)期限為40年和70年。這樣的土地使用權(quán)可以轉(zhuǎn)讓，出租或抵押。也不像其他許多國家，現(xiàn)有的房地產(chǎn)交易管理系統(tǒng)不限制納稅人進行經(jīng)濟活動——即納稅人在中國支付BT的范圍更廣泛。

Historically, China has collected substantial大量 amounts of BT on real estate sales and rental 租賃activities.The MoF and the SAT face challenges in designing a VAT system for the real estate sector that is both internationally competitive and raises a similar amount of tax revenue as before.The new system will no doubt contain some uniquely Chinese characteristics given these specific attributes屬性 of the Chinese legal and tax systems.從歷史上看，中國已經(jīng)收集了大量的Bt對房地產(chǎn)銷售和租賃活動。財政部和國稅總局面臨設(shè)計一個在房地產(chǎn)行業(yè)不僅具有國際競爭力且能和以前一樣能籌集相似稅收額的增值稅制度。新系統(tǒng)將毫無疑問包含一些獨特中國特色賦予了中國的法律和稅務(wù)系統(tǒng)的特定屬性。

Predicting change 預(yù)測變化

China imposes征收 BT on both sales and leases of new and second-hand properties.Therefore any policies which result in either the sale or letting出租of real estate, whether new or second-hand, being exempt from VAT would potentially 可能represent扮演 an erosion腐蝕 of the tax base.This may stimulate 刺激demand and prices which the government is currently seeking to contain遏制.中國將對銷售和租賃新或二手的物業(yè)征收BT。因此，任何政策都將導(dǎo)致出售或出租無論新舊的房地產(chǎn)的這一行為，免征，增值稅很可能扮演侵蝕稅基這一角色。這可能會刺激需求和價格，政府目前正在試圖遏制。

While very little information has been released detailing how VAT might be applied to the construction and real estate sectors, below is a summary of the possible ways in which the government may treat construction and real estate under VAT.雖然很少的信息已經(jīng)公布了增值稅可能被應(yīng)用于房地產(chǎn)行業(yè)的建設(shè)，下面是在政府對建設(shè)和房地產(chǎn)增值稅的可能途徑綜述。

The inter-relationship相互關(guān)系，干擾 between the construction and real estate sector is fundamental to determining the impact of the VAT reforms, in that the former is a key input to the latter.In transitioning to VAT, policy makers will need to consider the appropriateness 恰當of the current threshold for general VAT taxpayer status, particularly if VAT is to apply to resale of residential property.For example, if the RMB 5 million threshold is to continue to apply, then only some private home owners selling their properties would be taxed as general VAT taxpayers, particularly those in first tier cities.Furthermore, the BT system taxes residential property resale on a net margin basis, which would need to somehow be incorporated into the new VAT system to avoid overtaxing.建設(shè)行業(yè)和房地產(chǎn)行業(yè)之間的關(guān)系是確定增值稅改革將產(chǎn)生什么影響的基礎(chǔ)，在于前者是后者的一個關(guān)鍵輸入。

在過渡到增值稅，政策制定者將需要考慮增值稅對于一般納稅人的電流閾值的適當性，特別是增值稅是否將適用于住宅物業(yè)的轉(zhuǎn)售。例如，如果5百萬作為門檻才能申請，那么只有一些私營業(yè)主在出售他們的房子是才會被作為一般納稅人進行納稅，特別是那些在一線城市。此外，BT系統(tǒng)是在凈利潤基礎(chǔ)上對住宅物業(yè)轉(zhuǎn)售稅進行征稅的，這就需要以某種方式被納入新的增值稅制度，以避免重復(fù)征稅。

Transitional rules regarding the treatment for developers of existing or partially competed developments will also need to be introduced.One possible solution is for projects which have already commenced 開始when the sector transitions to VAT to remain 保持subject to BT until sold.Another solution is for the value added after the commencement of VAT to be subject to VAT, while the value added before that time remains subject to BT--similar to the margin scheme introduced in Australia when transitioning to GST.對于現(xiàn)已完成或未完成的開發(fā)項目，都需要引入過渡規(guī)則來進行處理。一個可能的解決方案是項目已經(jīng)開始的仍按BT來征稅，直至售出。另一個解決方案是對于價值增加，在增值稅方案出臺后的按增值稅經(jīng)行征收，在之前的則按營業(yè)稅征收——類似于澳大利亞過渡時的方案。

Tax planning 納稅計劃

The transition from BT to VAT for the construction and real estate sector may occur quickly if the speed of the previous先前的 reforms is any indication指示，表明.The VAT pilot programme was implemented執(zhí)行 in Shanghai and Beijing after only four to six weeks' notice.如果歷次改革的速度是任何指示迅速發(fā)生BT增值稅轉(zhuǎn)型為建筑和房地產(chǎn)部門可能。增值稅的試點計劃實施在上海和北京只需四至六周的通知后。

Construction and real estate businesses with operations in China will need to anticipate 預(yù)料aspects樣子 of the reforms given the long-term nature 長期性of their projects, and the need to carefully budget 預(yù)算for the impact of VAT.For example, by conducting a financial impact assessment.建筑和房地產(chǎn)企業(yè)在中國的業(yè)務(wù)需要到給予自己項目的長期性的改革方面，以及需要對增值稅的影響仔細預(yù)算。例如，進行財務(wù)評價。

The potential risks for the construction industry are heightened by the fact that construction contracts typically span one or more years.Construction companies will need to ensure they put in place appropriate contractual provisions now to safeguard them against any adverse VAT impact, given the uncertainty of grandfathering relief being provided.通過施工合同一般跨度一年或一年以上的高度是建筑業(yè)的潛在風險。建筑公司需要確保他們采取適當?shù)暮贤瑮l款來保護它們免受任何增值稅的不利影響，祖父救濟設(shè)置的不確定性。

Many businesses in the construction sector, as well as developers, have used business structures which were designed in a BT environment.Restructuring is likely to be commonplace普片的 so as to maintain tax efficiency once VAT commences.在建筑行業(yè)的許多企業(yè)，以及開發(fā)，使用在一個BT環(huán)境設(shè)計的業(yè)務(wù)結(jié)構(gòu)。重組可能普遍以保持增值稅稅收效率一旦開始。

Other planning likely to occur in the lead up to the introduction of VAT is for commercial property sale and lease transactions to be deferred, given the replacement of BT with VAT is most beneficial for B2B taxpayers.Other facets to consider will be the suitability of existing lease incentive arrangements and whether they will still be effective from a VAT planning perspective.其他計劃可能在導(dǎo)致了增值稅的推出是商業(yè)物業(yè)的銷售和租賃交易被推遲了，BT的置換是最有利的商對商增值稅納稅人?？紤]其他方面將現(xiàn)有租賃的激勵安排適宜性以及他們是否仍然是有效的從增值稅籌劃的角度。

Based on international experience, it will be interesting to see how the authorities choose to delineate between commercial and residential properties, and potentially also between new and second-hand properties.Case law in other countries has highlighted this as a vexed issue for both regulators and the courts alike.國際經(jīng)驗的基礎(chǔ)上，將看到當局選擇劃定的商業(yè)及住宅物業(yè)之間有趣的，潛在的新的和二手的性能之間的關(guān)系。在其他國家，判例法突出了這一棘手問題的監(jiān)管機構(gòu)和法院一樣。

The MoF is taking a close look at the construction and real estate sectors, giving further impetus to the view that transition to VAT is likely to take place sometime during 2013.The impact on China's construction and real estate sector will be awaited with keen interest given the scale of growth and development in this sector over recent years.Lachlan Wolfers believes VAT will be extended to construction and real estate this year

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財政部正在和房地產(chǎn)行業(yè)建設(shè)的密切關(guān)注，從而進一步推動認為，過渡到增值稅是可能發(fā)生在2013。在中國的建筑和房地產(chǎn)行業(yè)的影響將等待了濃厚的興趣，近年來在這一領(lǐng)域的增長和發(fā)展規(guī)模。

Lachlan Wolfers認為增值稅將擴展到建設(shè)，今年房地產(chǎn)

By Lachlan Wolfers and Curtis Ng

第二篇：翻譯

一.翻譯：

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7.她專心聽著，把他說的話一字不漏的記下來。8.他充分利用他在那兒的時間學習英語。9.目前婦女在科學領(lǐng)域發(fā)揮著重要的作用。10.這個城鎮(zhèn)變化太大了，你會認不出來它的。11.對于這個問題你有什么看法嗎？

12.這個機構(gòu)對開始經(jīng)營自己生意的人提供切實可行的指導(dǎo)。13.信不信由你，盡管她滿身缺點，我仍然喜歡她。14.這是我們第一次在中國過圣誕。15.結(jié)婚前他們相愛了十年。

一．1.It was those books he gave me thirty-five years ago that made me become a teacher.2.I happened to see her on my way home at dusk.It happened that I saw her on my way home at dusk.3.He said that he would arrive the next week.4.I’ve talked to him on the telephone but I’ve never actually met him face to face.5.It is no pleasure staying at home doing homework all day.6.I am packing my things up for the long journey.7.She listened carefully and set down every word he said.8.He made good/full use of his time there to learn English.9.At present, women are playing an important part in science.10.The town has changed so much that you wouldn’t recognize it.11.Do you have any thoughts on this problem? 12.The agency offers practical guidance to people starting their own businesses.13.Believe it or not.I’m fond of her although she has shortcomings of all kinds.14.It is the first time we have celebrated Christmas in China.15.They had been in love for 10 years before getting married.二.翻譯：

1.在老師的幫助下，我被一所大學錄取了。2.你知道宇宙是什么時候形成的嗎？

3.最重要的是，別忘了把你們的意見寄來。4.你能就音樂欣賞給我們提些建議嗎？ 5.他喜歡表演并享受隨之而來的祝賀。

6.他看上去很面熟，但我記不起他的名字了。7.你準備用現(xiàn)金支付還是用支票支付？

8.必須制定法律來懲罰那些危害野生生物的人。9.騎駱駝在沙漠中旅行是令人難忘的經(jīng)歷。

10.如果人們在不行動起來，采取有效措施保護野生動物的話，愈來愈多的野生動物將會滅絕。二.1.With the help of my teacher, I was admitted to university.2.Do you know when the universe first came into being？ 3.And above all, remember to send us your comments.4.Could you give us some advice on how to enjoy music.5.He enjoys performance and the congratulations afterwards.6.He looks very familiar but I can’t remember his name.7.Do you plan to pay in cash or by cheque? 8.Laws must be passed to punish those who do harm to wildlife.9.Traveling in the desert by camel is really an unforgettable experience.10.If people don’t take action and adopt effective measures to protect wild animals, an increasing number of them will die out.三.翻譯：

1.為了按時完成這項任務(wù)，他們夜以繼日的工作著。2.過不了多久他們就會回來的。3.她生了一個健康漂亮的嬰兒。4.她有學語言的天賦。

5.捉弄殘疾人是很不禮貌的。

6.這家旅館使我想起我們?nèi)ツ曜∵^的那一家。7.我怎么才能重新得到他們的支持呢？ 8.那棵老樹從地面到樹梢至少有三十米。

三．1.They are working day and night in order to accomplish the task on time.2.They will be back before long.It won’t be long before they come back.3.She gave birth to a fine healthy baby.4.She has a gift for learning languages.5.It is very rude to play a trick on the disabled.6.This hotel reminds me of the one we stayed in last year.7.How can I win back their support? 8.The old tree must measure at least 30 metres from top to bottom.四.Translation: 1.我寧愿說實話而不愿撒謊。2.他說服不了他姐姐改變主意。

3.我們昨天是在百貨大樓舉行的會議。4.她雖然有很多缺點，但我們都很喜歡她。5.小華堅持自己沒有撒謊，不該向我道歉。6.他唯一在乎的東西就是錢。

7.一旦你明白了這條規(guī)則，你就再也沒有困難了。8.我被他說服了，所以我不得不讓步。9.在戰(zhàn)爭結(jié)束時柏林城變成了一片廢墟。10.死亡人數(shù)已上升至50人。

11.事故發(fā)生后，傷員被立刻送往醫(yī)院。

12.正當我們處境危險時他們來援救我們了。13.黃河在這轉(zhuǎn)了個大彎。

14.我們騎駱駝旅行真是一次難忘的經(jīng)歷。15.她剛剛起床，還沒有穿好衣服。

16.既然他決心已定，再與他爭論已毫無用處。17.到時我們驚奇的發(fā)現(xiàn)他還活著。

18.今年夏天我們在鄉(xiāng)下度過了一段快樂時光。

19.2008年5月12日，人們向往常一樣去上班、上學，全然不知一場災(zāi)難即將降臨。20.我們迫不及待的等著你的加入。

21.我們誤了公共汽車，看來我們只好步行了。

22.發(fā)生在汶川的大地震使成千上萬的人無家可歸。23.人們不在意的一些事件也可能導(dǎo)致災(zāi)難的發(fā)生。24.不知不覺中一年結(jié)束了。

25.我謹向那些幫助過我的老師致謝。

26.沒有任何語言足以表達我對你們的歉意。

27.地震中幸存下來的人們向部隊表示深深的謝意，感謝部隊為拯救他們所做出的巨大努力。

28.無論發(fā)生什么事情，我們都不能喪失希望與信心。29.到了車站，我們環(huán)顧四周，卻沒有發(fā)現(xiàn)任何人。30.有消息說，洪水過后，全村到處都是殘垣斷壁。四.1.I prefer telling the truth to lying.2.He couldn’t persuade his sister to change her mind.3.It was in the department store that we held the meeting yesterday.4.She has many shortcomings, but we are all fond of her.5.Xiao Hua insisted that she didn’t tell a lie and not apologize to me.6.The only thing he cares about is money.7.Once you understand this rule, you’ll have no difficulty.8.I was persuaded by him, so I had to give in.9.The city of Berlin was in ruins at the end of the war.10.The number of deaths has reachedrisen to 50.11.After the accident, the injured were sent to hospital right away.12.They came to our rescue when we were in danger.13.The Huanghe river makes a wide bend at this point.14.Our journey by camel was quite an experience.15.She had just got out of bed and wasn’t properly dressed.16.Since he has made up his mind, it is no use arguing with him.17.When we arrived, we were surprised to find him still alive.18.This summer, we had a nice time in the countryside.19.On May 12th, 2008, people went to work or school as usual, not knowing at all that a disaster was just around the corner.20.We can’t wait for you to join us.21.We have missed the bus.It looks as if we will have to walk.22.The big earthquake that shook Wenchuan left tens of thousands of people homeless.23.The events that people think little of may lead to disasters.24.The year is at an endhas come to an end before we know it.25.I would like to express my thanks to the teachers who have helped me.26.No words are strong enough to express my apology to you.27.The people who survived the earthquake expressed their deep thanks to the army for the great efforts they had made to rescue them.28.We can’t lose hope and confidence no matter what happens to us.29.When we arrived at the station, we looked around but found nobody.30.Word came that the whole village lay in ruins after the flood.五.漢譯英：

1．-----盡管年輕，他已取的了很大的成就。

-----是的，你也一樣。(as;so)2．這種風俗習慣已經(jīng)存在了兩千多年，這令很多外國人非常吃驚。（around）3．他整天上網(wǎng)，但不喜歡玩電腦游戲，我也是這樣。

4．在我國，北方人以小麥為主食，而南方人以大米為主食。5．他既能與別人一起愉快的工作，也能獨自做很多事情。

6．我因粗心而考試不及格，所以這怪不得別人，只能怪我自己。(have)7．與動物交朋友可有助于我們理解動物保護的重要性。

8．直到我失去了這位朋友，我才意識到我們之間的友誼對我意味著什么。（倒裝句）9．盡管我們從沒謀面，我們卻是最好的朋友。

10．當我感到沮喪的時候，他總是愿意聽我傾訴并盡力幫助我。(down)五.1．-----Young as he is, he has made great achievements.-----So he has, and so have you.2.The custom has been around for more than two thousand years, which astonishes many foreigners.3.He surfs the Internet all the time but does not enjoy playing computer games, so it is with me./ It is the same with me.4.In our country, people in the north live on wheat while people in the south live on rice.5.He can not only work with others happily but also do many things all alone.6.I failed in the examination because of my carelessness, so I have nobody but only myself to blame.7.Making friends with animals can help us understand the importance of protecting them.8.Only after I lost such a friend, did I realize what the friendship between us meant to me.9.Although/ Despite the fact that we have never met each other, we are best friends.10.When I am feeling down, he will always listen to me and try to help me.六.漢譯英：

1．這種植物不是到處都有的。（find）

2．天快黑的時候，他們來到了一個偏僻的小村莊。（find）3．他在回家的路上看到了一場交通事故。4．你還有什么地方不清楚嗎？

5．由于他們理解漢語還有一定的難度，所以我不得不一遍又一遍的重復(fù)我說過的話。6．請再說一遍，我沒聽清。

7．在一個小孩的帶領(lǐng)下，我們輕而易舉的就找到了Mr.Smith的住處。8．婦女要求同工同酬。

9．在國際貿(mào)易中，具有一定的英語知識是十分必要的。10．他們國家盛產(chǎn)石油，而我們國家卻一點沒有。六．1.This plant can’t be found everywhere.2.As it was getting dark, they found themselves in a lonely small village.3.On his way back home, he saw a traffic accident.4.Is there anything that is not clear to you? 5.I had to repeat what I said again and again, because they still had some difficulty in understanding Chinese.6.I beg your pardon? I didn’t catch what you said.7.With a boy leading us, we had no difficulty in finding Mr.Smith’s house.8.Women demand equal pay for equal work.9.It is very necessary to have a knowledge of English in international trade.10.Their country has plenty of oil, while ours has none.七.漢譯英：

1． 下個月他們將去北戴河避暑。

2．他經(jīng)常旅游的原因是想品嘗不同種類的食品。3．她戴著墨鏡，以免眼睛被太陽灼傷。

4．祝你在香港玩的愉快，順便說一下，代我向李華問好。

5．徒步旅行時，一定要記住這些基本的規(guī)則, 他們都與你的安全相關(guān)。（keep）6．他受到我們大家的愛戴和敬佩。

7．根據(jù)上周所作的調(diào)查，有百分之六十的學生反對這項決定。8．上周該地區(qū)發(fā)生了一次地震，許多樓房和汽車受損。（which）

9．我們開個聚會慶祝你的生日吧！同時，你看我們都邀請哪些人參加。10．過去，孩子們在街上玩是很平常的事。

七．1．Next month, they will go to Beidaihe to get away from hot weather.2．The reason why he often go traveling is that he wants to try new kinds of food.3．She is wearing her sunglasses to protect her eyes from the sun./ to prevent her eyes from being burned by the sun.4．Have a nice time in Hongkong.By the way, say “Hi” to Li Hua for me.5．When hiking, you must keep in mind these basic rules, which have much to do with your safety.6．He was loved and admired by all of us.7．According to the survey done last week, 60% of the students are against the decision.8．Last week, an earthquake happened in this area, in which many buildings and cars were damaged.9．Let`s have a party to celebrate your birthday.At the same time, who do you think we will invite.10．In the past, it was common for children to play in the street.八．漢譯英：

1．Rachel 承認她費了很大的勁兒才理解了這項任務(wù)。(time)2．有朝一日，我實現(xiàn)了我的目標，我就幸福了。3．他仔細聆聽，然后執(zhí)行老師的指示。

4．他雖沒有創(chuàng)出新的紀錄，但他做出了很大的努力。（attempt）5．他向她求婚，但她拒絕了。

6．我非常珍惜和你一起度過的那些時光。7．馬鈴薯最初是由南美傳入歐洲的。

8．這個城鎮(zhèn)變化太大了，你會認不出她來的。9．人們普遍認為她是該國最優(yōu)秀的作家之一。10．人們嘲笑她，因為她經(jīng)常戴那么奇怪的帽子。

八．1．Rachel admitted that she had a hard time understanding the assignment.2.Some day when I achieve my goals, I will be happy.3．He listened carefully and carried out the teacher’s instructions.4.He failed to set a new record, but it was a good attempt.5.He asked her to marry him but she refused.6.I treasure the moments I spent with you.7.Potatoes were introduced into Europe from South America.8.The town has changed so much that you wouldn’t recognize it.9.She is generally regarded as one of the best writers in the country.10.People make fun of her because she wears such strange hats.九．漢語譯：

1.——這是一封寫給Mr.Brown的信，你能教給他嗎？——好的。我一見到他就給他。2.遇到麻煩時可請他幫忙。

3．請寫下你的名字和地址，以便我們必要時能與你聯(lián)系。4．桌子上并排放著兩個瓶子。

5．請盡快完成那份報告，越快越好。

6．那天晚上我們像平常一樣大約在十點半睡覺。7．我偶爾順路去看一看他。8．他熱切希望你見見他的朋友。9.她靠什么謀生？

10．前些天，我們就學生如何打發(fā)他們的業(yè)余時間在2000名學生之間進行了一次調(diào)查。九.1.-----Here is a letter addressed to Mr.Brown.Could you give it to him?-----OK.The moment I see him, I will give it to him.2．When in trouble, you can turn to him for help.3.Please put down your name and address so that we can get in touch with you when necessary.4.Two bottles stand side by side on the table.5.Please get that report done as soon as possible-----the sooner the better.6.We went to bed that evening at 10:30 as usual.7.I drop in on him once in a while.8.He is eager for you to meet his friends.9.How does she makeearn her living? 10.The other day, we did a survey among 2,000 students on how they spend their spare time.十.漢譯英：

1．我從事園藝工作十余年，從中獲得了很大的滿足。2．我們必須提高對顧客的服務(wù)質(zhì)量。3．他因謀殺被判處死刑。

4．她喜歡彈鋼琴，而她妹妹卻喜歡打籃球。5．看到孩子們被照顧的很好，他感到非常滿意。6．越來越多的公司在設(shè)立網(wǎng)站，這毫不奇怪。

7．我既沒忘記告訴他這個消息也沒忘記提醒他注意安全。8． 從頭頂飛過的飛機的噪音可以損害人們的聽覺。9．他的助手請他盡快在這張支票上簽字。

10．周末，我寧愿呆在家里洗洗衣服、看看書。

十.1.I have been working in the garden for over 10 years, from which I get a lot of satisfaction.2.We must raise the quality of service to our customs.3.He was sentenced to death because of murder.4.She enjoys playing the piano while her sister likes playing basketball.5.He feels very content to see his children taken good care of.6.It is no surprise that an increasing number of companies are setting up web sites.7.I neither forgot to tell him the news nor remind him about his safety.8.People may have their hearing harmed by the noise of the planes passing overhead.9.His assistant requested him to sign the cheque as soon as possible.10.On weekends, I would rather stay at home and do some cleaning and reading.十一.漢譯英：

1.我五點鐘開車去接你。

2.這場事故發(fā)生在離她家僅一個街區(qū)的地方。3.我認為努力實現(xiàn)這一目標是每一個公民的責任。4．我們應(yīng)該尊重老人、尊重父母、尊重老師。

5．根據(jù)規(guī)定，每位學生每次可借五本書，借閱時間為十天。6．如果有幸被選作志愿者，我將盡力提供最好的服務(wù)。

7．學校圖書館從周一到周五上午9點到下午7點開門，周末休息。8．我喜歡攝影，因為它能讓我記錄下生活中的美麗時刻。

9．我想?yún)⒓雍推脚c友誼夏令營，因為這是和各國青年交朋友并學習他們文化的絕佳機會。10．現(xiàn)在給你寫信是想問一問你能否幫我個忙。十一.1.I will drive over to pick you up at 5.2.The accident took place only a block from his home.3.I think it is every citizen’s duty to work hard to achieve this goal.4.We should show our respect for old people, our parents and our teachers.5.According to the rule, every student can borrow up to 5 books each time and keep them for 10 days.6.If I have the honour of being chosen as a volunteer, I will try my best to offer the best service.7.The school library is open from 9 am to 7 pm from Monday to Friday(on weekdays)and closed on weekends.8.I am interested in photography because it allows me to record the beautiful moments in my life.9.I would like to join the Peace & Friendship Camp since it would be a great opportunity to make friends with young people from different countries and learn about their cultures.10.Now I am writing to ask whether you are able to do me a favour.十二.英譯漢：

1．多年來他們一直在討論遷居鄉(xiāng)間的事。2.我和那家公司六年沒有來往了（have）。3．我們偶爾到公園野餐。

4．我希望你已充分利用了你的時間。

5．順便說一下，你不能總是靠你父母生活。6．你這次考試成績不好，換句話說，你沒及格。

7．我的眼睛一定有毛病，我下周到醫(yī)院去檢查一下。8．誰也不能阻止這項計劃的實施。

9．隨著現(xiàn)代工農(nóng)業(yè)的發(fā)展，廢物也愈來愈多了。10．當母親接受治療時，孩子可能要與她隔離開。

十二．1．For years they have talked about moving to the country.2.I have had nothing to do with that company.3.We go for a picnic in the park once in a while.4.I hope you have made good use of your time.5.By the way, you can’t depend on your parents for a living all the time.6.Your performance in the exam is bad;in other words, you failed.7.Something must be wrong with my eyes.I will have them examined in hospital next week.8.No one can stoppreventkeep the plan from being carried out.9.With the development of modern agriculture and industry, more and more waste is produced.10.The child may be separated from his mother while she receives treatment.十三 英譯漢：

1．令我感到很驚訝的是，這家餐館實際上是非常不錯的。2．這個系為學生開設(shè)了各種各樣的課程。3．努力工作，你的夢想遲早會實現(xiàn)的。

4．前些天，我們就學生對校服的意見與看法在我校500名學生之間進行了一次調(diào)查。5．你老是打斷我是不太禮貌的。

6．經(jīng)過漫長的航行，回到家時他們又渴又餓。7．政府應(yīng)該制定出團結(jié)而不是分裂人民的法律。8．他抬起頭來驚訝的望著我，不知該說什么。9．不論將來你遇到什么事，我都會支持你。10．出與安全考慮，那個站臺被拆除了。

十三.1.Much to my surprise, the restaurant was actually very nice.2.Students are offered a wide variety of courses in this department.3.Work hard and your dreams will come true sooner or later.(in time)4.The other day, we did a survey on our school uniform among 500 students in our school.5.It wasn’t very polite of you to keep interrupting me.6.After the long voyage, they arrived home, hungry and thirsty.7.The government should make laws aiming to unite, not divide, people.8.He looked up at me in surprise, not knowing what to say.9.I will support you no matter what happens to you.10.The platform was taken down for safety reasons.十四．漢譯英：

1．如果當時你動動腦子，你現(xiàn)在就不至于陷入困境。2．努力提高人民的生活水平是每一個政府官員的職責。3．我們一個勁地往上爬，一直爬到山頂。

4．我經(jīng)常想起我的一位朋友，過去我常常和他一起在這家公園散步。5．我一收到他的來信就立刻拆開讀了起來。6．現(xiàn)在電話幾乎取代了電報。7．這種疾病蔓延全國。

8．我不知道我能否說服他，但至少我會試一試。9．經(jīng)常進行體育運動對我們的健康有好處。10．老師要求我們盡量多背些美妙的詩歌。

十四.1.If you had used your head, you wouldn’t be in trouble now.2.It is the duty of every government official to try his best to raiseimprove people’s standards.3.On and on we climbed, until we got to the top of the mountain.4.I often think of a friend of mine , with whom I used to take a walk in the park.5.As soon as I received his letter, I tore it open and began to read it.6.Nowadays, telephones have almost taken the place of telegrams.7.The disease spread throughout the country.8.I don’t know if I can persuade him, but at least I can have a try.9.Often having sports can do some good to our health.10.The teacher asked us to learn by heart as many excellent poems as possible.

第三篇：實用翻譯

揚州大學外國語學院 研究生學期作業(yè)

學課學程科名專

期 稱 業(yè)

2008-2009第二學期

實用翻譯實踐

英語語言文學

研究生學號 研究生姓名

M080336

李巖

廣告英漢語的特點與翻譯原則

摘要：

廣告是推銷商品及其公司的重要宣傳手段，因此在經(jīng)濟全球化的今天廣告翻譯就顯得尤為重要。本文指出廣告英漢語有其獨特的詞匯與語言特點，并由此特展開討論，進而提出廣告翻譯的原則。

關(guān)鍵詞：廣告翻譯；詞匯特點；語言特點；翻譯原則

引言

廣告是消費者獲取商品經(jīng)濟信息的重要來源，其形成和傳播的媒體多種多樣，目的在于說服消費者接受其產(chǎn)品或服務(wù)。隨著經(jīng)濟全球化的日益加強，商品貿(mào)易的國際往來也日趨頻繁。為了搶占國際市場，向國外推銷國內(nèi)產(chǎn)品的競爭也顯現(xiàn)出前所未有的激烈程度，而廣告是推銷商品及其公司的重要宣傳手段，因此在當今這個跨文化交際日益頻繁的世界里，如何正確地翻譯異域廣告使之適應(yīng)于目標語的大眾需求就顯得尤為重要了。而廣告中體現(xiàn)企業(yè)文化底蘊和產(chǎn)品特色的廣告語言確切地說才是真正的語言精華，因此本文結(jié)合大量廣告實例探討廣告英漢語的特點，并且進一步說明廣告翻譯的原則。

一． 廣告英漢語的詞匯特點

英詞廣告中出現(xiàn)頻率很高的詞是形容詞以及形容詞的比較級或最高級，如 “new”，“good”，“wonderful”，“amazing”，“the most”，“the best”，而漢語廣告中的四字結(jié)構(gòu)數(shù)量很大，言簡意賅。在廣告原文明白易懂，表層意思和深層意思基本一致的情況下，可根據(jù)原文的上下文和所傳達的信息選用適當?shù)脑~進行翻譯，一般以直譯為主。

例一：The new digital era.數(shù)碼新時代。（索尼影碟機）

例二：Lucky Chocolate Toffe Brings Luck.幸福太妃糖，幸福地獲得。

例一采用直譯法，“new” 一詞體現(xiàn)了英語廣告中常用形容詞的特點；例二雖然沒有完全采用直譯法，但“l(fā)ucky”一詞同樣體現(xiàn)了英語廣告中常用形容詞的特點，而且“l(fā)ucky”和“l(fā)uck”突出了消費者的精神需要，即對幸運的渴求，因此更能吸引消費者。

例三：Your trip can always be a carefree experience as our meticulous services keep you feel at home.Innovative decor, well-equipped guest rooms, elegant dining venues, attentive services and friendly smile…Only when you visit the Windsors can you discover how considerate we are！(賓館廣告)您的旅行可以一直是無憂無慮的，這是因為，我們周到的服務(wù)會使您感到賓至如歸。富有創(chuàng)意的裝飾，設(shè)備良好的客房，環(huán)境優(yōu)雅的餐廳，細心的服務(wù)和友善的微笑??只 有當您光臨溫莎公寓時，您才會感覺到我們做得是多么細致入微！

例四：金杯牌汽床墊工藝先進，結(jié)構(gòu)新穎，造型美觀，款式繁多，舒適大方，攜帶方便。

The technological design of the “Golden Cup” brand air-filled bed cushions is advanced with novel structure, beautiful shape and various patterns.They are comfortable and convenient to carry.例三這則廣告依據(jù)英語的詞序直接翻譯而來，譯文用了直譯法，既保留了原文內(nèi)容又保留了原文形式，能夠在很大程度上再現(xiàn)原廣告的風格，有明白易懂的特點，而且英文廣告多采用形容詞，譯文則多是四字詞語，言簡意賅；例四中的漢語廣告用六個四字結(jié)構(gòu)的詞語并列突顯出產(chǎn)品的特點，通俗易懂且文字對仗符合漢語廣告的特點。

二． 廣告英漢語的語言特點

廣告的功能在于宣傳產(chǎn)品、吸引大眾注意力、推銷所需，一則優(yōu)秀的廣告必須做到吸引眼球，具有說服力，給人以深刻的印象。要達到這一目的，語言是不可或缺的手段?？谡Z化、簡潔易懂、形象生動的廣告語言使人感到親切，可以在很短的時期內(nèi)把它看完，容易打動讀者，使其留下深刻印象。下面本文就從三個方面來討論廣告英漢語的語言特點。

1.口語化

廣告語言只有通俗易懂才更有利于產(chǎn)品及其品牌的推廣，而口語化的表達能夠在短時間內(nèi)讓人產(chǎn)生親切感，容易產(chǎn)生共鳴，引發(fā)消費者的購買欲望，從而增強廣告的說服力。

例一：用了，就知道離不開它。（超能洗衣粉）

由于洗衣粉屬于日化用品，所以使用口語化的表達就非常符合產(chǎn)品的定位。廣告語無需借用華麗的語言給產(chǎn)品罩上光環(huán)，而是用最樸實的語言拉近產(chǎn)品和消費者之間的距離，介紹切實的使用體驗，更提升了廣告的可信度。

例二：Getting places in the business world is easier if your banker is there to meet you.這樣一則銀行宣傳的廣告語選用了非?？谡Z化的措辭，如 Getting places in the business world（在商界占一席之地），我們知道要想在商界獲得成功是非常不容易的事情，按照對詞語涵義的解析，obtain比get要更合適，可以表現(xiàn)出在商界立足的不易。但是本廣告語恰恰棄用了obtain，采用通俗口語化的get，淡化在商界立足的難度，以此更襯托出銀行服務(wù)的作用。

2.簡潔易懂

簡練的語言使廣告一目了然，容易讓受眾記住從而接受，進而傳播，以此達到推銷產(chǎn)品的目的。因此，廣告語大多以最精簡的形式出現(xiàn)在大眾面前。

例如：Where miracle happens.---奇跡發(fā)生的地方。

這是一則很多人都鐘愛的賽事NBA的廣告語。這是一條短語式廣告，語言簡練而醒目，抓住了人們渴望奇跡的心理，同時也凸顯出NBA球員超強的能力、素質(zhì)以及賽事的精彩激烈，令人對之期待倍增。

3.形象生動

形象生動的語言使廣告更加醒目，令人過目難忘，從而達到推銷產(chǎn)品及品牌的效果。形象生動的語言往往通過對多種修辭方法的運用實現(xiàn)。修辭是語言的精華，許多廣告成功的訣竅在于運用各種修辭方法，常見的有比喻、雙關(guān)、擬人、排比、壓韻、夸張等等。

例一：Life is a journey.Travel it well.(暗喻)人生如旅程，應(yīng)盡情游歷。（United Airlines 聯(lián)合航空）

此廣告通過使用暗喻手法，把人生比作旅程，表面意思是應(yīng)該盡情游歷人生，實際是表達了在聯(lián)合航空您能享受到一流的服務(wù)，讓您的飛行旅途猶如游歷快樂的人生。

例二：Coke refreshes you like no other can.（雙關(guān)）

本句廣告語利用can在英語中的多重含義達到雙關(guān)的目的，既可以把它當作情態(tài)動詞，表示能做到某事的能力，又可以把它作為名詞，表示聽、罐，雙重含義都強化了一個概念：該品牌飲料能帶來無與倫比的清爽感覺。

例三：Unlike me，my Rolex never needs a rest.（擬人）和我不一樣，我的勞力士全年無休。（勞力士手表）

這則廣告通過把產(chǎn)品擬人化，讓人感覺該品牌手表就像一位朋友，既親密又忠誠，全年無休毫無怨言地守護著主人，與此同時又是在表明該產(chǎn)品的質(zhì)量值得信賴。

例四：Take Toshiba, take the world.(頭韻、排比)擁有東芝，擁有世界（Toshiba 電子）

這則東芝電子的廣告運用頭韻、排比的修辭方法使句子讀起來朗朗上口，一目了然，令人過目難忘，從而達到推銷產(chǎn)品及品牌的效果。

除了以上提到的幾種修辭，還有夸張、反語、壓韻等很多修辭手法都能在實際應(yīng)用中起到意想不到的效果。不過無論以什么方式，最終的目的都是給人留下深刻的印象，達到推銷產(chǎn)品的目的。

三． 廣告翻譯的原則

漢英廣告有其獨特的詞匯和語言特點，因此廣告的翻譯也就和普通文體的翻譯有所不同。廣告的目的決定了其翻譯仍然應(yīng)該具有廣告效應(yīng)，因此，在進行忠實翻譯的同時應(yīng)該兼顧到廣告語言的特征，做到靈活處理，使譯文簡潔流暢，形象生動。

1.忠實原則

忠實原則是任何文體翻譯的最基本的準則，對廣告翻譯猶是如此。在翻譯廣告時很多時候我們也可以嚴格地忠實于原文，并且也能夠取得很好的廣告效果。比如：

例一：Let’s make things better.（Philips）

讓我們做得更好。

例二：Challenge the limits（Samsung）

挑戰(zhàn)極限。

這兩則廣告所采用的方法就是嚴格忠實于原文的直譯，從詞匯的選擇上我們可以看到是一一對應(yīng)；從句法上來說，兩則廣告的譯文和原文一樣，都是采用的祈使句；從文體風格上說，例1 中“l(fā)et’s”所表達出來的口語色彩在譯文中得到了很好的體現(xiàn)，而例2 中原文堅定有力的語氣在譯文中通過使用四字短語得到了很好的保留。

但是，廣告是一種非常特殊的文體，廣告效果是否達到要看廣告是否得到受眾的認同。而一則成功的廣告就是已經(jīng)被大眾所接受和認可了的。要想把一則好的中文或英文廣告翻譯成英語或中文，并且也要達到同樣的廣告效果就要考慮一系列復(fù)雜的因素，其中最重要的是文化的因素。比如說我國早年生產(chǎn)“鳳凰”牌自行車，在國內(nèi)銷量很好，不僅因為自行車的質(zhì)量優(yōu)異、造型美觀，還因為“鳳凰”在中國文化中意味著“龍鳳呈祥”、“吉祥如意”之意，符合了消費者企盼吉祥的心理。但當“鳳凰”牌自行車銷往國外時卻少有人問津，原因是商品名稱“鳳凰”翻譯成“Phoenix”，在西方人看來Phoenix意味著“鳳凰涅槃，浴火重生”，是不幸的象征，縱使產(chǎn)品質(zhì)量再好，西方人也不愿購買。這里采用的直譯方法產(chǎn)生的實際效果與預(yù)期效果背道而馳，當西方人看到這些詞語的時候就讓他們產(chǎn)生不好的聯(lián)想，他們還會對廣告感興趣嗎？由此可以看出，在做廣告翻譯時，要忠實的不是原文字面上的意義，而是原文所具備的功能。因此在一些時候允許譯者做一定限度的創(chuàng)造。

2.通俗易懂

對于廣告的翻譯來說通俗易懂顯得更為重要，因為廣告的讀者具有更多的選擇空間和更大的選擇的權(quán)利，即使一個讀者是帶著真的想購買產(chǎn)品的目的來讀廣告的，那么一旦他發(fā)現(xiàn)該廣告深奧難懂，讀起來不知所云的話他不會付出太大的心力去體會廣告的內(nèi)涵，他一定會轉(zhuǎn)向其他的廣告，更何況大多數(shù)的讀者并沒有購買產(chǎn)品的意愿，所以我們在翻譯廣告作品的時候一定要讓自己翻譯出來的英文句子符合英文的語法，顯得地道，4 這樣不僅會讓西方讀者容易懂，還會讓他們產(chǎn)生一種親切感。除了要注意到英語的語法規(guī)則，盡量使翻譯出來的句子顯得流暢易懂外，還有一個比較容易操作的捷徑就是仿寫，可以仿照本身就已經(jīng)存在的英語廣告，例如：

紅枚相機新奉獻。My love’s like a Red Rose!

這則廣告的翻譯就來源于 Robert Burns 那首著名的詩 My love’s like a red ,red rose，通過改寫，使讀者讀了感到親切自然，更能接受廣告所宣傳的產(chǎn)品。

3.追求美感

廣告的翻譯是一門藝術(shù)，譯者往往要絞盡腦汁地使他們的翻譯，也就是一條新的廣告做到新穎、醒目、有說服力、并能展現(xiàn)出一種美來。一則表現(xiàn)了美的廣告則更容易得到讀者的認同，因此很多情況下廣告翻譯需要靈活處理。例如：

例一：Good to the last drop.滴滴香濃，意猶未盡。

這是某咖啡品牌的廣告及翻譯。漢語多使用四字短語使表達朗朗上口，具有美感，因此譯文既契合了原著的意境，又兼顧到譯文語言的表達習慣，讓人聽起來就感受到該咖啡給人帶來的舒適享受，激發(fā)購買欲望。此條廣告譯文就在忠實于原著的同時又加入了新的創(chuàng)作，使廣告充滿美感，不失為一則上乘的翻譯。

例二： 質(zhì)量第一，顧客第一，信譽第一。

Quality first，Customers first，and Prestige first!這則廣告的原文采用中國人所喜愛的四字詞語，同時重復(fù)了三次“第一”，采用排比句，具有很強的氣勢，給人一種感覺就是該公司很有氣魄，一定會說到做到。而英文翻譯也使用了排比句，也同樣重復(fù)了三次first，不僅保留了原文的氣勢，也保留了原文的“形美”，便于讀者記憶，甚至能讓讀者“過目不忘”。

結(jié)論

由于廣告本身是宣傳的一種手段，已經(jīng)形成了一種獨特的文體，具有自己的語言特征及翻譯準則，所以在進行翻譯的時候也必須考慮到譯文的宣傳效果以及譯文語言的特點，并遵從廣告翻譯的原則，需要根據(jù)不同的文化背景，從具體情況出發(fā)，靈活地傳達出原文的意義，譯出雅俗共賞、簡潔凝練、生動有趣的中英文廣告，以達到商品宣傳和促使消費者購買的目的。

參考文獻：

1.崔剛.廣告英語［M］.北京：北京理工大學出版社, 1993.2.鄧炎昌, 劉潤清.語言與文化［M］.北京: 外語教學與研究出版社, 1989.3.馮慶華.實用翻譯教程［M］.上海：上海外語教育出版社，2002.4.劉曉梅.目的論與漢英廣告翻譯［J］.西安外國語大學學報, 2007(6).5.譚衛(wèi)國.英漢廣告修辭的翻譯［J］.中國翻譯，2003,(3).6.傅仲選.實用翻譯美學［M］.上海: 上海外語教育出版社，1993.

第四篇：翻譯

Unit One Complete the sentences by translating the Chinese in brackets into English.He argues that while accepting all the glory and money that comes with being famous, an athlete should be a role model for teenagers to look up to 他認為，在接受名人所帶來的一切榮譽和金錢的同時，運動員應(yīng)該成為青少年的榜樣。

1.Most nutrition experts have pointed out that a balanced diet is critical to health1大多數(shù)營養(yǎng)專家指出均衡的飲食對健康是至關(guān)重要的。

2.By involving his students in different forms of debate, he intendsto develop their critical thinking ability2、通過讓學生參與不同形式的辯論，培養(yǎng)學生的批判性思維能力。

3.4.Contrary to our expectation, Jane did not make a fuss over her son’s intention 意圖to pursue an academic career3、出乎我們意料的是，簡并沒有為兒子打算從事學術(shù)事業(yè)而大驚小怪。

5.Before he applied for the job as a door-to-door salesman, I advised him to ponder whether he was physically fit for walking many miles a day在他申請一個挨家挨戶推銷的推銷員之前，我建議他考慮一下他是否適合每天步行幾英里。

6.Unlike his sister who takes everything seriously, Mike rarely exert himself in courses that he is not interested in不像他姐姐認真對待每一件事，邁克很少在他不感興趣的課程中發(fā)揮自己的作用。

7.The key point made in this article is that students can benefit a lot from after activities本文的重點是學生可以從課外活動中受益匪淺。

8.Soon after he joined the new company, he found himself confronted with the most challenging task in his career他剛加入新公司不久，就發(fā)現(xiàn)自己面臨著最具挑戰(zhàn)性的工作。VI.Translate the following sentences into Chinese:

1.In college you will move from being teacher-taught to master-inspired, after which you must become a self-directed learner.在大學里，你將從聆聽老師授課轉(zhuǎn)向受大師啟迪，之后你會變成一個自我管理的學習者。

2.Please take each subject seriously, for even if what you learn isn’t critical for your life, the skills of learning will be something you cherish forever.即使你所學的不是你生活中最重要的，也要認真對待大學里的每一門功課，學習的能力將會讓你受用終身。

3.College friends will be the best in your life because they are not only physically closer than your family but the bonds will be strong as you gain independence and enter adulthood together.大學時代的朋友將會成為你生命中最好的朋友，因為在大學你和朋友能夠比跟家人更近距離地交往，而且你們一塊成長，一起獨立，這種關(guān)系就會很牢固。

4.Keep your high school friends and stay connected to them, but do not use them as substitutes for college friendship.要跟高中時代的朋友保持聯(lián)系，但不要用他們來代替大學的友誼。

5.Whatever decisions that confront you, you must take control of your life.不管你面臨著做出什么決定，你都必須把握自己的人生。Exercises of Unit 2 Translate the following sentences into Chinese.1)If you learn English in a part of the world where British influence is historically predominant, you will end up speaking a variety of English which has a distinctively British character.如果你是在歷史上受英國影響顯著的地方學習英語，那你最后講的英語將帶明顯的英國特征。

2)The most noticeable differences, thanks to Noah Webster, are in the spelling, but even there we are talking about only a few common alternatives, such as color vs colour, and only a few hundred in all.諾亞.韋伯斯特認為二者最明顯的區(qū)別在拼寫方面。然而，在拼寫上，指的也是一些常見的可替換詞，比如color 和colour。而且這些可替換詞加起來總共也就幾百個。

3)Far more difficult is when we don’t, as in the alien lexical world(to British ears)of baseball and the corresponding alien world(to American ears)of cricket.當這些詞的概念不同時，就更難理解了。就像（在英國人聽來）棒球的詞匯很陌生，（在美國人聽來）板球的詞匯也同樣陌生。

4)Quite plainly the only reason there were rules in the English language was to bend and break them, to maximum effect.很明顯，英語語言里存在規(guī)則的唯一原因就是可以改變和打破這些規(guī)則，以最大程度的達到效果。

Complete the sentences by translating the Chinese given in brackets into English.1)She saw a dress in the shop window and it tookher fancy immediately她在商店櫥窗里看到一件衣服，立刻看中了它。

2)Being fully prepared, she rattled off all the names in one breath她準備充分，一口氣一口氣說出了所有的名字。

3)Illegally imported reptiles such as snakes and crocodiles often ended up as shoes, belts and handbags非法進口的爬行動物如蛇和鱷魚經(jīng)常以鞋子、皮帶和手提包而告終。

4）Although the play was staged in a small theatre, it was packed with enthusiastic audiences雖然這出戲在一個小劇場上演，但卻充滿了熱情的觀眾。

5）The movie succeededthanks to the fine acting by all cast由于演員們的出色表演，這部電影獲得了成功。

6）In the middle of the night he was woken up by a sudden bang andsat up in alarm午夜時分，他突然被一聲巨響驚醒了，驚慌的坐了起來 7）Thankfully, he wasn’t hurt, but heshould never have been there in the first place謝天謝地，他沒有受傷，但他一開始就不應(yīng)該到那里去。

8）The tourists are suggested to take a cable car to the top of the mountain andtake in the magnificent views there游客們建議乘纜車到山頂，欣賞那里壯麗的景色。

Unit 3 Exercises 2.Translate the following sentences into Chinese.1)

If pressed, the average American might point to the early twentieth century and Sam’s frequent appearance on army recruitment posters.要是追問普通美國人這一人物形象，他們可能會說起20世紀早期，在征兵海報上頻頻亮相的山姆形象。

2)

The War of 1812 sparked a renewed interest in national identity which had faded since the revolutionary war.1812年的戰(zhàn)爭激發(fā)了美國民眾對民族身份新的熱情，而這種熱情自獨立戰(zhàn)爭以后便已消失殆盡。

3)

The Civil War saw a major transition in the development of Uncle Sam as his image was associated with that of Abraham Lincoln.美國內(nèi)戰(zhàn)期間，山姆大叔的形象因和亞伯拉罕.林肯聯(lián)系在一起而經(jīng)歷了巨大的變化。4)

The famous “I Want You” recruiting poster by James Montgomery Flagg set the image of Uncle Sam firmly into American consciousness.詹姆斯.蒙哥馬利.弗拉格設(shè)計的“我需要你加入美國軍隊”的著名海報把山姆大叔的形象深深植根在了美國人民的意識之中。

3.Complete the sentences by transltating the Chinese given in brackets into English.2)As early as 1830,there were inquiries into the origin of the term “Uncle Sam ”早在1830年初，就有人對“Uncle Sam”這個詞的起源進行了調(diào)查。3)The final version of Uncle Sam that we are most familiar with todaycame about in 1917.我們最熟悉的《山姆叔叔》的最終版本是在1917年出版的。

4)

Despite this strong relationship in popular culture between Uncle Sam and the government,he was not officially adopted until 1950盡管山姆大叔和政府之間的流行文化有著密切的關(guān)系，但直到1950他才正式通過。5)

Sam, like Yankee Doodle and Brother Jonathan, originated in popular culture山姆，像揚基歌和喬納森兄弟，起源于流行文化。Unit 8 Exercises 2.Translate the following sentences into Chinese.1)

He talked for some time with Bundy, and his questions reflected the enormity of his doubts.他跟邦迪談了一會兒，提出的問題反映出他疑團重重。

2)

The eloquent speaker, however, made no mention of our meeting, of our trouble, of our demand, to say nothing of our prospects.然而，那位能言善辯的演講者沒有提到我們會面，沒有提到我們的麻煩，也沒有提到我們的要求，更沒有提到我們的前途了。

3)

He warned that the improvement in bilateral relations might be jeopardized by a continuation of the war.他警告說，連續(xù)的戰(zhàn)爭有可能會危及到雙邊關(guān)系的改善。

4)

The mystery remained unsolved in spite of the painstaking efforts the detectives made in the investigation.盡管偵探費了九牛二虎之力進行調(diào)查，但謎團仍然沒有解開。5)The president announced , with obvious relish, that the planes took off from “Shangri-la”.總統(tǒng)得意洋洋地宣布，飛機是從香格里拉起飛的。

6)My assistant, who had carefully read through the instruction before his experiment, could not obtain satisfactory results, because he followed them mechanically.盡管我的助手在實驗前認真閱讀了指令，但卻沒有得到令人滿意的結(jié)果，因為他機械照搬。

7)Nobody with any sense expects to find the whole truth in advertisement any more than he expects a man applying for a job to describe his shortcomings and more serious faults.任何有理智的人都不會指望在廣告中看到全部真相，這就像不能指望申請工作者會說出他的缺點和嚴重的過失一樣。

8)The characteristics of his family claim some attention from all who would understand Napoleon and the influence which he was to wield over modern Europe.那些想要了解拿破侖其人以及他對近代歐洲產(chǎn)生的影響之人，必須了解他的家庭特征。

9)Everyone acknowledges that Newton was a great man;yet few have more than the vaguest acquaintance with his living personality.大家都承認牛頓是位偉人，但是很少有人對他的個性有大概的了解。10)He would be a short-sighted commander who merely manned his fortress and did not look beyond.誰光守著自己的城堡而不往外看，那他就是一位目光短淺的指揮官。3.Complete the sentences by transltating the Chinese given in brackets into English.1)I have never heard of that guy, much less have I seen him我從來沒有聽說過那個家伙，更不用說我見過他了。

2)His income used to be too small to support his family.他的收入過去太小，無法養(yǎng)活家人。

3)As long as you never lose heart , you will surely succeed in the future.只要你不灰心，你將來一定會成功的。

4)

His intelligence, coupled with hard work，made him a very qualified teacher.他的聰明才智加上勤奮，使他成為一名合格的教師。

5)

The more we got to know him, the more we love him as a person.我們越了解他，我們就越喜歡他這個人。

6)Students’ progress in learning is due to the improvement of teachers’ work efficiency學生的學習進步是教師工作效率提高的結(jié)果。

7)He is eager to shield his children from the press他渴望保護自己的孩子免受媒體的傷害。

8)He is an American professor, as I can tell from his accent他是一位美國教授，從他的口音我可以看出來。

9)I think it would be sensible to leave early in case there is a heavy traffic我認為如果交通擁擠，早走是明智的。

10)Scientists have come up with new ways of saving energy which is indeed a great scientific breakthrough科學家們提出了節(jié)約能源的新方法，這確實是一項重大的科學突破。

I.Choose the best answer to fill in the blanks:

1.Before going to bed she __A____ herself that the door was locked.A.assured B.ensured C.insured

D.sured 2.The girl student is always attentive ___C__ what the teacher says in class.A.with

B.of

C.to

D.by 3.This college English teacher left __B____ for commercial business.A.academy B.academia C.academic D.academics

4.The two parties signed a ____B____ with each other on this project.A.bind

B.bond

C.bound

D.pond 5.The curious is inquisitive ____D__ things around her _____ instinct.A.of?in

B.with?for

C.in?with

D.about?by 6.He had not __C__ courage to fight against the outlaws.A.efficient

B.effective

C.sufficient

D.proficient 7.We can _____A_ the truth from a mass of confused evidence.A.evolve

B.revolve

C.resolve

D.dissolve 8.I shall confide this duty ___D__ you, because I confide _____you.A.to?to

B.in?in

C.in?to

D.to?in 9.I don't want to make a __B___ over such a trifle.A.font

B.fuss

C.dogma

D.lullaby 10.He had _C_____ long and deeply over this question before finding a solution.A.wondered

B.wounded

C.pondered

D.pounded 11.We should ___A____ , rather than ______ , every day of our college life.A.cherish?perish

B.perish?cherish

C.treasure?pleasure

D.pleasure?treasure 12.Rare _D____ home to see his parents.A.he goes

B.he go C.he will go

D.does he go 13.The new model is a testament ___C___ the skill and dedication of the workforce.A.by

B.at

C.to

D.with 14.Please let me __A___ a toast to our friendship and cooperation.A.propose B.dispose C.disclose

D.enclose 15.I can’t ____C__ a lot of noisy people when I’m working.A.look up to

B.look down on

C.put up with

D.put through 16.You must also become __D_____ and ______ of others.A.tolerable?supportable

B.intolerable?supportive

C.tolerant?supportable

D.tolerant?supportive 17.If you are unsure where to _A_____ help, ask your family doctor.A.go for

B.go to

C.go against

D.go with 18.The only thing that __D____ is that you have learned something.A.affairs

B.businesses

C.events

D.matters

第五篇：翻譯

大學英語六級翻譯?？季湫?/p>

During the meeting,hardly had he begun to speak when the audience interrupted him 他一開始說話，就被聽眾打斷了

Surrounded by the police, the kidnappers had no choices but to surrender on the spot(沒有選擇，只能投降)The concerned mother thrilled at the news of his son's having been admitted to the university(她的兒子被大學入取了)The lecture was so boring that the students couldn't help yawning(學生忍不住打起哈欠)I'll be very grateful if you could be kind enough to give me a ride to school(好心載我一程去學校)(除非你和保險公司簽訂了貨物保險合同)Unless you sign a contract with the insurance company for your goods, you are not entitled to a repayment for the goods damaged in delivery.It is reported that local health organization was established 25 years ago(據(jù)說當?shù)氐男l(wèi)生組織25年前就成立了)when Dr.Mark became its first president.Mrs.Smith shut the window lest the noise outside(should)interfere with her son's sleep(外面的噪聲會影響她兒子睡覺)The new mayor was charged with failure to fulfill his promise to decrease the inflation rate(未能履行他降低通貨膨脹率的承諾)When confronted with such question, my mind goes blank(每當我遇到這類問題，我腦袋一篇空白)，and I can hardly remember my own date of birth.The customer complained that no sooner had he started the computer than it stopped working(他剛啟動計算機，它就不運轉(zhuǎn)了)What upset me was not what he said but the way he said it.(不是他說的話，而是他說話的方式)This piece of writing is more like a news report than a short story.(與其說是短篇小說，還不如說是新聞報道)The court ruling deprive him of his political right.(剝奪他的政治權(quán)力)Human behavior is mostly a product of learning, while animal behavior depends mostly on instinct.(然而動物的行為主要依靠本能)。

The growth of part-time and flexible working patterns, and of training and retraining schemes, enables more women to take full advantages of employment of opportunities.(使得更多的婦女能夠充分利用就業(yè)機會)The likely reactions of the market needs considering carefully before action are token(在采取行動之前需要認真考慮)He made such a contribution to the university that they named one of the buildings after him.(以他的名字為其中一棟樓命名)He wasn't asked to take on the chairmanship of the society, being considering insufficiently popular with all members.(因為考慮他無法得到全體成員的歡迎)Americans eat twice more protein than(兩倍多的蛋白質(zhì))they actually need every day。

When you speak English, your pronunciation should be correct, otherwise you can't make yourself understood.(否則人家就聽不懂你的意思了)

My little daughter Marry, began to adapt herself to campus life after entering college for three months.(進入大學三個月后開始慢慢適應(yīng)校園生活)Many drivers think it necessary that the government should lay down more stricter traffic rules(政府制定更加嚴格的交通規(guī)則)

Depending on what you are looking for you have to judge for yourself, how relevant the material to you(這些材料對你來說有多大相關(guān)性)The millions of calculations involved, had they been done by hand, would have lost all practical value by the time they were finished.(等到完成的時候恐怕早就失去了所有價值)It was imperative that the secretary(should)get these documents prepared before Tuesday.(秘書在周二之前把這些文件準備好)No matter how frequently performed,(無論多麼頻繁的演奏)the works of Beethoven always attract large audiences.To minimize the possibility of theft,(爲了最大限度的減少盜竊的發(fā)生的可能性), install a good alarm system.I don't think it is wise of you to show off your greater knowledge in front of the director.(我認爲在把主任面前賣弄你懂得更多知識是不明智的)，for it may offend him.With repeated hacker's attack on your system, we came to realized the necessity of hiring a computer security expert.(我們正逐漸意識到請一位計算機安全專家的必要性)Your work is good on the whole, but there is still room for improvement(但是仍然有需改要改善的餘地)The sun gives off light and warmth, which makes it possible for plants to grow(這使得植物生長成爲可能)

The father thought he could talked his daughter into changing her mind(他可以説服女兒改變主意)Nowadays advertising fees of new products are out of proportion to the cost of production.(與生産成本不成比例)Few people don't complain about the tedium of their jobs(很少人不抱怨工作點掉乏味), but they will feel more bored if they do not work.Henry has prepared a party for his girl friend, only to be told that she could not come by then(結(jié)果卻被告知他到時候不能來)The chief reason for the population growth is more a fall in death rates than a rise in birth rates.Ture friendship foresees the needs of others rather than proclaims of ones'own.(而不是聲明自己的要求)Although I liked the appearance of the house, what really made me decide to buy it(但真正讓我覺得買下它的)was the beautiful view through the window。

The government was accused of failure to fulfill its to improve urban traffic conditions.(沒能實現(xiàn)其改善城市交通狀況的承諾)Only in this way could we adapt ourselves to the society quickly after we graduate.(我們才能在畢業(yè)之后盡快適應(yīng)社會)No sooner had I lit the candle than it was put out(我剛點著蠟燭，就被風吹滅了)I'm very glad to know that my boss has generously agreed to write off my debt in return for certain services(作為一些服務(wù)的回報，我的老板慷慨的同意將我的欠款一筆勾銷)Being out of work and having two children, the couple found it impossible to make ends meet(夫妻兩發(fā)現(xiàn)勉強維持升級是不能的)Generally speaking, when taken according to the direction(按照說明服用時), the drug has no side effect。

Some people argue that most crime can be attributed to the greed for money.(可歸咎于對金錢的貪婪)

Finding it difficult to adapt to that climate there(發(fā)現(xiàn)很難適應(yīng)那里的氣候), he decided to move to the north.Over a third fo the population was estimated to have no access to the health service.(沒有機會享受醫(yī)療保健服

incentive鼓勵，刺激 curb限制，抑制 consumption消費 institute設(shè)立，制定 penalty懲罰 census人口普查

population density人口密度

densely/sparsely populated人口稠密/稀少 aging of population人口老化 family planning計劃生育

to practice family planning實行計劃生育 to curb population growth控制人口增長

to have fewer and but healthier children少生優(yōu)生 baby boom生育高峰

environment protection環(huán)境保護 ecological生態(tài)的

prerequisite/precondition先決條件

['pri:'rekwizit] sustain維持

exploit/develop開發(fā)，利用 perspective觀點，看法 extinction（生物）滅絕 deteriorate惡化 [di'ti?ri?reit] urbanization都市化

vegetation coverage植物覆蓋 marine life海洋生物 discharge排放

to protect rare animals and plants保護珍稀動物和植物 wild animal/wild life野生動物

renewable/non-renewable resources可更新/不可更新資源 ecological balance生態(tài)平衡 natural reserve自然保護區(qū) ecosystem生態(tài)系統(tǒng)

environmental pollution環(huán)境污染

integrated control of environmental pollution環(huán)境污染綜合防治 afforestation植樹造林 shelterbelt防護林帶

soil erosion水土流失

desertification沙化 acid rain酸雨

foreign policies對外政策

cornerstone基石

reiterate重申

[ri:'it?reit] observe/abide by遵守 in compliance with遵照

open vast vistas開辟廣闊的前景 confrontation對抗

to seek common grounds while reserving differences求同存異 friendly exchanges友好往來 nato北約

unesco聯(lián)合國教科文組織 un聯(lián)合國

opec世界石油輸出國組織 apec亞太經(jīng)合組織 wto世界貿(mào)易組織 imf國際貨幣基金組織 education教育

input in education教育投入

communal participation社會參與

enhance the moral awareness of提高......的思想品德 professional ethics 職業(yè)道德 credit system學分制

guarantee job assignments包分配 multi-disciplinary多學科的 key university重點大學

national expenditure on education 國家教育經(jīng)費 account for...%占百分比

intercultural communication國際文化交流 equal stress on integrity and ability德才兼?zhèn)?/p>

to become educated through independent study自學成材 compulsory education普及教育、義務(wù)教育

preschool/elementary/secondary/higher/ education學前/初等/中等/高等教育 adult education成人教育

vocational and technical education職業(yè)技術(shù)教育 institutions of higher learning高等學校 in-service training course在職進修班 compulsory/optional course必修/選修課 record of formal schooling學歷 diploma文憑，學歷證明

economy and reform經(jīng)濟與改革

gnp(gross national product)國民生產(chǎn)總值 per capita人均

give incentive to鼓勵

improve economic environment改善經(jīng)濟環(huán)境

rectify economic order整頓經(jīng)濟秩序

['rektifai]

control inflation控制通貨膨脹

invigorate enterprises搞活企業(yè)

[in'viɡ?reit] poor management/poorly managed管理不善

primary/secondary/tertiary industry第一/第二/第三產(chǎn)業(yè) foreign funded enterprises外資企業(yè) joint venture合資企業(yè)

wholly foreign owned funded enterprises獨資企業(yè) living standard生活水平industry 工業(yè)

fixed assets固定資產(chǎn)

sino-foreign joint venture中外合資企業(yè) autonomy in operation經(jīng)營自主

deficit虧空，赤字

['defisit] economic strength經(jīng)濟實力

total industrial and agricultural output value工農(nóng)業(yè)總產(chǎn)值 national economic system國民經(jīng)濟體系

to work for more and better economic result提高經(jīng)濟效益 national revenue國民收入 consumption level消費水平

foreign trade and special economic zones對外貿(mào)易和經(jīng)濟特區(qū) interior areas內(nèi)地

trading partner貿(mào)易伙伴

corporate income tax企業(yè)所得稅 export/import duty出口/進口關(guān)稅

to coordinate the development協(xié)調(diào)發(fā)展 to be approved by the state國家批準 balance of payment收支平衡

transnational corporation跨國公司

economic and technological development zone經(jīng)濟技術(shù)開發(fā)區(qū) utilize foreign investment利用外資 direct foreign investment國外直接投資

to improve investment environment改善投資環(huán)境

technology and knowledge intensive project技術(shù)密集，知識密集型項目 favorable/unfavorable trade balance 順差/逆差 women and children婦女兒童 legal system法制

enact制定，頒布

[i'n?kt] minor未成年人

self recognition對自我價值的認識 only child獨生子女

self-centered以自我為中心的

the elderly and the family老人和家庭 life expectancy預(yù)期壽命

to become common practice蔚然成風

well-being幸福，福利

respecting the old and loving the young尊老愛幼 population and family planning人口與計劃生育

從100套真題中提煉而出的25個經(jīng)典句子

1.Typical of the grassland dwellers of the continent is the American antelope, or pronghorn.美洲羚羊，或稱叉角羚，是該大陸典型的草原動物。['dwel?] 2.Of the millions who saw Haley's comet in 1986, how many people will live long enough to see it return in the twenty-first century.1986年看見哈雷慧星的千百萬人當中，有多少人能夠長壽到足以目睹它在二十一世紀的回歸呢？

3.Anthropologists have discovered that fear, happiness, sadness, and surprise are universally reflected in facial expressions.人類學家們已經(jīng)發(fā)現(xiàn)，恐懼，快樂，悲傷和驚奇都會行之于色，這在全人類是共通的。4.Because of its irritating effect on humans, the use of phenol as a general antiseptic has been largely discontinued.由于其對人體的影響刺激,一般使用酚作為防腐劑已基本停止.5.Any profit organizations to survive and ultimately consumers must produce usable or needed products.'? 任何盈利組織若要生存，最終都必須生產(chǎn)出消費者可用或需要的產(chǎn)品。

6.The greater the population there is in a locality, the greater the need there is for water, transportation, and disposal of refuse.一個地方的人口越多，其對水，交通和垃圾處理的需求就會越大。

7.It is more difficult to write simply, directly, and effectively than to employ flowery but vague expressions that only obscure one's meaning.簡明，直接，有力的寫作難于花哨，含混而意義模糊的表達。

10.The knee is the joints where the thigh bone meets the large bone of the lower leg.膝蓋是大腿骨和小腿脛的連接處。

11.Acids are chemical compounds that, in water solution, have a sharp taste, a corrosive action on metals, and the ability to turn certain blue vegetable dyes red.酸是一種化合物，它在溶于水時具有強烈的氣味和對金屬的腐蝕性，并且能夠使某些藍色植物染料變紅。

12.Billie Holiday's reputation as a great jazz-blues singer rests on her ability to give emotional depth to her songs.Billie Holiday's作為一個爵士布魯斯樂杰出歌手的名聲建立在能夠賦予歌曲感情深度的能力。

13.Essentially, a theory is an abstract, symbolic representation of what is conceived to be reality.理論在本質(zhì)上是對認識了的現(xiàn)實的一種抽象和符號化的表達。

14.Long before children are able to speak or understand a language, they communicate through facial expressions and by making noises.兒童在能說或能聽懂語言之前，很久就會通過面部表情和靠發(fā)出噪聲來與人交流了。

15.Thanks to modern irrigation, crops now grow abundantly in areas where once nothing but cacti and sagebrush could live.['k?ktai] 受當代灌溉(技術(shù)設(shè)施)之賜，農(nóng)作物在原來只有仙人掌和蕎屬科植物才能生存的地方旺盛的生長。

16.The development of mechanical timepieces spurred the search for more accurate sundials with which to regulate them.機械計時器的發(fā)展促使人們尋求更精確的日晷，以便校準機械計時器。

17.Anthropology is a science in that anthropologists use a rigorous set of methods and techniques to document observations that can be checked by others.人類學是一門科學，因為人類學家采用一整套強有力的方法和技術(shù)來記錄觀測結(jié)果，而這樣記錄下來的觀測結(jié)果是供他人核查的。

18.Fungi are important in the process of decay, which returns ingredients to the soil, enhances soil fertility, and decomposes animal debris.真菌在腐化過程中十分重要，而腐化過程將化學物質(zhì)回饋于土壤，提高其肥力，并分解動物糞便。

19.When it is struck, a tuning fork produces an almost pure tone, retaining its pitch over a long period of time.音叉被敲擊時，產(chǎn)生幾乎純質(zhì)的音調(diào)，其音量經(jīng)久不衰。

20.Although pecans are most plentiful in the southeastern part of the United States, they are found as far north as Ohio and Illinois.雖然美洲山河桃樹最集中于美國的東南部但是在北至俄亥俄州及伊利諾州也能看見它們。

21.Eliminating problems by transferring the blame to others is often called scape-goating.用怪罪別人的辦法來解決問題通常被稱為尋找替罪羊。

22.The chief foods eaten in any country depend largely on what grows best in its climate and soil.一個國家的主要食物是什么，大體取決于什么作物在其天氣和土壤條件下生長得最好。23.Over a very large number of trials, the probability of an event's occurring is equal to the probability that it will not occur.在大量的實驗中，某一事件發(fā)生的幾率等于它不發(fā)生的幾率。

24.Most substance contract when they freeze so that the density of a substance's solid is higher than the density of its liquid.大多數(shù)物質(zhì)遇冷收縮，所以他們的密度在固態(tài)時高于液態(tài)。

25.The mechanism by which brain cells store memories is not clearly understood.大腦細胞儲存記憶的機理并不為人明白。

21.all that is needed is a continuous supply of the basic necessities of life.2.after being interviewed for the job, you will be required to take a language test.3.nuclear science should be developed to benefit the people rather than harm them.4.they usually have less money at the end of the month than they have at the beginning.5.helen was much kinder to her youngest child than she was to the others, which, of course, made the others jealous.6.no matter how frequently performed, the works of beethoven always attract large audiences.7.only under special circumstances are freshmen permitted to take make-up tests.8.the pressure to compete causes americans to be energetic, but it also puts them under a constant emotional strain.9.your hair wants cutting,.you’d better have it done tomorrow.10.other things being equal, a man who expresses himself effectively is sure to succeed more rapidly than a man whose command of language is poor.11.homework done on time will lead to better grades.12.had it not been for my illness i would have lent him a helping hand.13.realizing that he hadn’t enough money and not wanting to borrow from his father, he decided to sell his watch.14.the fifth generation computers, with artificial intelligence, are being developed and perfected now.15.published as it was at such a time, his work attracted much attention.16.i have kept that portrait where i can see it every day, as it always reminds me of my university days in london.17.believing the earth to be flat, many feared that columbus would fall off the edge of the earth.18.as might be expected, the response to the question was very mixed.19.after the arab states won independence, great emphasis was laid on expanding education, with girls as well as boys being encouraged to go to school.20.you see the lightning the instant it happens, but you hear the thunder later.21.great as newton was, many of his ideas have been challenged today and are being modified by the work of scientists of our time.22.if only the committee would approve the regulations and put them into effect as soon as possible.23.living in the central australian desert has its problems, of which obtaining water is not the least.24.all things considered, the planned trip will have to be called off.25.a survey was carried out on the death rate of new-born babies in that region, the results of which were surprising.26.the girl’s being educated in an atmosphere of simple living was what her parents wished for.27.all flights having been canceled BECause of the snowstorm, many passengers could do nothing but take the train.28.while orbiting the SUN, the satellite has sent more than four billion bits of information back to earth.29.the computer has brought about surprising technological changes in the way we organize and produce information.30.the house was very quiet, isolated as it was on the side of a mountain.31.i don’t mind your delaying making the decision as long as it is not too late.32.corn originated in the new world and thus was not known in europe until columbus found it being cultivated in cuba.33.we agreed to accept whoever they thought was the best tourist guide.34.having been judged the best in a recent science competition, the three students were awarded scholarships totaling $21,000.35.i’d rather have a room of my own, however small it is, than share a room with someone else.36.whatever difficulties we may come across, we’ll help one another to overcome them.37.once the fourth biggest city in the united states, st.louis has now become the 24th largest city.38.the mother didn’t know who to blame for the broken glass.39.in fact，peter would rather have left for san franCISCO than stayed in new york

40.although a teenager，fred could resist being told what to do and what not to do.41.but for the help of their group, we would not have succeeded in the investigation.42.they always give the vacant seats to whoever comes first.43.professor wang, known for his informative lectures, was warmly received by his students.44.it is high time that such practices were ended.(整理：admin