[法律资料]学校翻译精品篇章.doc
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1、汉译英五章 实践角度上的翻译技巧, 涉及的内容十分丰富,只有把学到的各种理论上讲的翻译技巧用于尽量广泛的翻译实践,在翻译中学习翻译,在实践中不断地磨练,不断地推敲,不断地琢磨,不断地归纳总结,细细地品味,才能真正掌握一些翻译的基本要求,同时享受到翻译带来的乐趣。否则,只是停留在理论上讲翻译,犹如纸上谈兵。有志于从事翻译工作的人,应该尽量多地接触了解各个领域的特征特点,特别是我国处在由传统的计划经济向社会主义市场经济转变,社会经济快速向前发展的历史时期,应该对诸如国际关系、国际贸易、国际劳务、国际法、银行金融、保险就业、工业农业、行政管理、市场营销、合资合作、医疗卫生、文化教育等方面的知识由所了
2、解和接触,正所谓to know something of everything。 基于此,我们就不同的题材提供一些翻译实例,进行汉英翻译比学习。这些实例比较灵活地运用了翻译学通常介绍的一些翻译理论和技巧。除此以外,这些实例还说明了一点,作为一名翻译人员应该尽可能地涉足广泛相关领域,了解有关专业的一些具有特征性的表达形式和方式,以适应我们国家在经济快速发展,走向世界经济一体化,融入世界大家庭的进程中对翻译的迫切要求。1)关于体制改革 为了转换企业经营机制、促进政企职责分开、开辟新的融资渠道、筹集生产建设基金,国家经济体制改革委员会决定扩大股份制企业试点。With a view to transf
3、orm the mechanism of the operation of the enterprises, encourage separation of the functions of the of the Government from those of the enterprises, find new financing channels, raise funds for manufacturing and construction, the State Commission for Restructuring the Economy has decided to expand t
4、he pilot project of Joint Stock Enterprises.审查企业前三年的年度会计报表。应根据中国注册会计师协会颁发的有关规定,按照现行会计准则和审计准则,查核企业前三年的财务状况和经营成果。财务状况的核实主要包括:资产总额、负债总额和资产净额。经营成果的合适主要包括:销售收入、成本税金及其他支出、利润总额和税后利润。Examine the enterprises annual statements for the past 3 years. The certified public accountant should examine and verify the
5、 enterprises financial position and operational results in the past 3 years based on the relevant regulations promulgated by the Chinese Institute of Certified Public Accountants as well as the accounting and auditing standards currently in force. The evaluation of an enterprises financial status in
6、cludes the examination of the total assets, total liabilities and net assets; while the evaluation of an enterprises operating results includes the verification of sales income, cost of taxes and other expenses, total profits and after-tax profits.审查实行股份制当年(即基准年)的会计报表时,应着重核实资产的数量、质量、单价和金额;负债数额以及资产净值
7、,以便作好资产评估工作。When examining the accounting statements of the current year, that, the base year, the accounting should place the emphasis on the verification of the quantity, quality, unit price and the total assets as well as the total liabilities and the net assets in order to do a good job in asset
8、s valuation.实行股份制的企业为了转移产权,确定资产价值而委托注册会计师按照国有资产评估管理办法的规定,对资产进行评估。其中,厂房、机器设备及建筑物可由会计师聘请建筑工程师和机械工程师评估,其余资产由注册会计师评估。评估工作按照申请立项、资产清理、验证确认等步骤循序进行。评估方法根据各类资产具体情况,分别采取收益现值法、重复成本法、现行市价法、清算价格法以及其他的方法重新评估,最后由注册会计师核实净资产、增值数额和增值率,并报请四川省国有资产管理局确认。In order to assign the property rights and determine the values of
9、 their assets, an enterprise which has decided to adopt the joint stock system would entrust a certified public accountant to evaluate their assets in accordance with the provisions stipulated in the “Measures Governing the Appraisal of State-owned Assets”. The certified public accountant may engage
10、 a construction engineer and a mechanical engineer to evaluate the buildings, factories, and machinery and equipment. The remaining assets are to be evaluated by the accountant. The evaluation is to be conducted in the following order: filling an application to the relevant authorities for the evalu
11、ation; examining the assets; appraising the assets; verifying. Considering the specific conditions of the type of the assets, the following methods may be used in the revaluation of the assets: the present value of the income; the replacement cost; the price of current market; the settlement price,
12、and other recognized methods. Finally, the accountant would verify the total net assets, the incremental value, and the rate of increment of value. Then he would submit it to the Administration of State-owned Assets of Sichuan Province for confirmation.按照规定,企业实行股份制前应提交可行性报告,其内容包括:公司名称、地址、公司生产经营情况,紫讯
13、状况和投资能力、总投资额、股本总额、股份溢价发行测算,所需借贷资金、净资产占总资产比例,资金投向、规模、建设周期与费用估算,产品或经营范围、发展方向及市场供求状况、经济效益预测和其他情况。Based on the relevant regulations, an enterprise needs to submit a feasibility study report before the adoption of joint stock system. The report has to cover the following items: name and address of the en
14、terprise; the business operation; the creditworthiness and investment potential; total investment and total capital stock; the projection concerning the issuing of stock; the amount of the loan capital needed; the proportion of net assets to total assets; the orientation and amount of the investment
15、 as well as its estimated life and expenses; the products or the scope of the enterprises business; the development orientation, and the market supply and demand of the products; the projection of the economic benefits, and other relevant information. 2)关于企业文化 文化可以说是无处不在,因此很难对它下一个确切的定义。这个词代表着共同的价值观、
16、哲学原则、道德观念、群体的风俗习惯,以及被一个特定的民族接受并代代相传的后天型的行为模式。文化的差异是那么的明显,以致于很容易总结出固定模式,尽管有时可能准确,有时可能不准确。对文化的不同理解可以在很大程度上影响一个人对正确的管理领导行为的看法。Culture is so pervasive that it is difficult to define precisely. The term denotes the shared values, the philosophical principles, the ethical concepts, the mores, and the patt
17、erns of learned behavior that are accepted by a given people and passed from generation to generation. Culture differences are so apparent that they readily give rise to stereotypes, which may or may not be accurate. Cultural definitions are greatly influence ones idea of appropriate managerial lead
18、ership behavior.欧洲的公司管理人员往往远比美国同行更倾向于怀旧,并对传统和现有习惯的重要性相当敏感。前者很可能重视社会和阶级区分,他们通常关心哲学问题,并试图在事业、道德和闲暇活动中取得一种平衡。另一方面,大多数美国企业界人士更倾向于面向现在和将来。他们崇尚迅速的文化,而不是缓慢的演变。他们对白手起家的怀有好感,并努力跟普通人取得一致看法。专业技术知识和任务的完成常常优先于哲学方面的考虑。人们往往认为职权不是通过指挥链向下传递,而是自下而上的。人们既不是在继承也不是在特权的基础上进行统治,而是以证明为良好的能力为基础,而且,即使能力已经得到证明,也会希望得到被管理者的赞同。Eu
19、ropean executives tend to be far more oriented toward the past and sensitive to the importance of tradition and established custom than most of their American counterparts are. The former are likely to have a regard for social and class distinctions. Philosophical questions generally interest them,
20、and they seek a balance among business, esthetic, and leisure-time activities. Most American businessmen, on the other hand, are oriented toward the present and future. They prefer rapid change to slow evolution. They entertain an affection for the self-made individual, and seek to identify with the
21、 average citizen. Know-how and getting things done often take precedence over philosophical considerations. As often as not, authority is viewed not as coming down the chain of command but rather as rising from the bottom up. People govern on the basis of neither heredity nor peculiar right but rath
22、er on proven competence, and even then with the consent of the governed.管理人员对待任务时的心情和他们的管理方式在世界各地是各不相同的。在某一社会体系中被公认为惯例和常规,在另一个社会体系中却显得很古怪。在美国,有这样一种说法:“让我们着手干,干完就万事大吉。”在其他国家,无休止的时间-至少在美国人看来-似乎被浪费在准备工作、草案和礼节上。The cast of mind with which managers approach their tasks and the way business is conducted v
23、aries throughout the world. Conventions and formalities that are the accepted norm in one social system seem odd in another. In America, there is a saying, lets get on with the matter and be done with it. In other nations, an interminable amount of time-in the American view, at least-seems to be was
24、ted in preliminaries, protocol, and proprieties.历史地看,许多公司(尤其是在高层)往往由当地接受过大学教育的。属中层偏上或上层偏下阶级的人来进行管理。而劳动力的很多部分则由从未上过大学、属中层偏下或下层偏上阶级的移民或第一代本地人组成。存在这种差异,产生矛盾也是在意料之中,因为这显然是不可避免的。这种不同点和碰撞一直延续至今。Historically, many organizations have been managed, especially at the top level, by native-born, college-educate
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