2017翻譯資格考試中級筆譯精選試題及答案

　　【第一題】

　　In general, investment in the United States will be in the form of a subsidiary. It is possible for a non-U.S corporation to operate a branch office in the United States, but there are significant disadvantages to a branch, particularly with respect to its tax treatment.

　　Branches of non-U.S corporations are not subject to federal regulation or registration requirements. However, each state will require a “foreign” corporation to “qualify” before “doing business” in that state. A corporation will be considered “foreign” if it is organized under the laws of another country or another state, and so this in not a requirement imposed only on non-U.S investors.

　　“Doing business” is a technical term that implies a substantial presence in the state. This would include the ownership of leasing of real property, the maintenance of a stock of goods for local sale, employee and the like. Selling products to local customers, either directly or through an independent sales representative or distributor, would not in itself constitute “doing business”.

　　The State actually exercise little control over the qualification process other than to ensure that the qualifying entity’s name is not confusingly similar to an already registered entity and that all registration fees and taxes are paid (qualification is basically a form of taxation). In most states, qualification for a non-U.S corporation consists of a relatively easy application, a registration fee, and a notarized of legalized copy of the corporation’s articles of incorporation (in English or a certified translation).

　　【參考譯文】

　　一般而言，外國公司都是以設(shè)立分公司的形式在美國進行投資。然而，這種方式縱使可行，不足之處也非常顯著，特別體現(xiàn)在所需繳納的高額稅款方面。

　　當某公司被視作為外國子公司時，就可以免受美國聯(lián)邦規(guī)章制度的限制。但要想成為合格的一分子并享受此番待遇也并非易事，需要滿足相應(yīng)條件，即它需要遵守其它國家的規(guī)章，這也就是美國對外國子公司的定義。

　　在美國，公司開始營業(yè)被學術(shù)地稱為“辦公”，其標志一般是需要有辦公區(qū)，貨物儲備以及工作人員等等。否則就未能達標。換句話說，無論是直接在本地售貨，還是通過經(jīng)銷商或第三方代銷都不算“辦公”。

　　其實，美國檢驗這些外國子公司是否合格的流程相當簡單，與此相比，檢驗公司名稱的過程就及其繁復(fù)。必須確保沒有重復(fù)或容易混淆的名字。因為保護已納稅的公司的商標名也是政府應(yīng)盡的義務(wù)之一。在美國大多數(shù)州，檢驗外國子公司是否合格的流程相對來說比較簡單，只要繳納更名費，再用英文(或官方翻譯)對公司商品合格證進行公證就可完成。

　　【第二題】

　　Crime control is a pretty complex question, the first step, of course, is deterrence to stop people from committing crime in the first place. That involves the economy. Are there enough jobs for everyone? There should be. And social structure, are there enough support system? And so on. When people are convicted, and put in prison, then the goal should be to have reform programs inside prisons. So they want person comes out, they don’t return to a life of crime. If the education program and drug treatment program have been cut, convicted criminals are not being reformed.

　　譯文：如何控制犯罪率是一個十分復(fù)雜的問題。首先，當然要防止犯罪行為的發(fā)生。包括從經(jīng)濟方面來說，是否有足夠的工作提供給所有人?這個是應(yīng)該要保證的;從社會機構(gòu)來說，是否有足夠的社會保障體系?等等。而一旦人們犯了罪，被關(guān)進監(jiān)獄了，那么監(jiān)獄里就需要有改造計劃，可以讓這些人出獄之后，不再回到犯罪生涯。如果停掉教育計劃和毒治療方案，那就無法對這些犯人就行改造了。

　　評析：本篇段落翻譯選自2008年春季高口的聽力原文，這就暗示了廣大口譯考生，歷年的聽力原文等材料是平時訓練的重要資源，平時多積累，考試的時候方可胸有成竹。

　　本篇段落關(guān)注的是一個常見的社會問題如何控制犯罪率。段落給出了兩點建議，一個是要防患未然;二是在對犯人實施改造計劃。內(nèi)容對考生來說應(yīng)該并不陌生，語速也較為平緩，作為兩段翻譯的的第二段，在難度上是可以接受的。

　　本段詞匯較為常見。注意deterrence，意是“威懾，制止”，這里考生也可將名詞轉(zhuǎn)譯為動詞，譯為“防止犯罪行為的發(fā)生”;另外，convict這個單詞意為“判…有罪”，convicted criminals指“囚犯，犯人”。

　　段落的句子結(jié)構(gòu)較為簡單�？忌�只需注意這個長句：When people are convicted, and put into prison, the goal should be to have reform programs inside prisons, so that when the person comes out, they don't return to a life of crime. 這個句子雖長，但只要理解語義，理清分句之間的邏輯關(guān)系，如when引導(dǎo)的是從句，the goal 后面的內(nèi)容是主句，so that作的是目的狀語。劃分好結(jié)構(gòu)，再按句子本身的語序進行翻譯就可以了。

　　總體而言，本篇英譯中難度適中，主題也不偏頗另類，考生在平時注意對社會問題的積累，多進行真題練習，把握好時間和心態(tài)，相信會順利完成翻譯。

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