实用中级翻译资格考试模拟题及答案解析汇聚

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中级翻译资格考试模拟题及答案解析篇1

in general, investment in the united states will be in the form of a subsidiary. it is possible for a 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 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 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 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).

参考译文

一般而言，外国公司都是以设立分公司的形式在美国进行投资。然而，这种方式纵使可行，不足之处也非常显著，特别体现在所需缴纳的高额税款方面。

当某公司被视作为外国子公司时，就可以免受美国联邦规章制度的限制。但要想成为合格的一分子并享受此番待遇也并非易事，需要满足相应条件，即它需要遵守其它国家的规章，这也就是美国对外国子公司的定义。

在美国，公司开始营业被学术地称为“办公”，其标志一般是需要有办公区，货物储备以及工作人员等等。否则就未能达标。换句话说，无论是直接在本地售货，还是通过经销商或第三方代销都不算“办公”。

其实，美国检验这些外国子公司是否合格的流程相当简单，与此相比，检验公司名称的过程就及其繁复。必须确保没有重复或容易混淆的名字。因为保护已纳税的公司的商标名也是政府应尽的义务之一。在美国大多数州，检验外国子公司是否合格的流程相对来说比较简单，只要缴纳更名费，再用英文(或官方翻译)对公司商品合格证进行公证就可完成。

中国古代圣人孔子曾说过：“劳心者治人，劳力者治于人。”这句话反映了中国传统文化中人的地位等级的划分，也直接影响了人们对职业的选择。现代意义上的“白领阶层”是让人羡慕的对象，而“蓝领阶层”即使工资较高，仍有被人看不起的压力。

在中国，还有另外一句流传甚广的'话，叫做“无商不奸”，认为商人“唯利是图”，与君子重义轻利的追求背道而驰，所以在传统文化中经商是被人看不起的职业，但是，随着社会主义市场经济的发展，从商“下海”已经变成许多年轻人择业时的第一选择。现代年轻人选择职业时，已较少传统的观念，更具有现代意识。

参考译文

confucius, an ancient chinese sage, said: “he who uses his brain will govern; he who uses his strength will be governed.” it is a reflection of the demarcation of status in traditional chinese culture and a direct determiner of career-choosing in china. white collar workers, in modern sense for those using their brains, are the envy of the society while blue collar workers, working by using their strength, are under pressure of inferiority despite their high wages.

in china, there goes another saying that all merchants are liars. it is generally believed that business is a despised profession in traditional culture as businessmen are profit-oriented, which runs counter to what men of complete virtues should pursue, valuing justice above material gains. however, going into business has become the primary choice for youth in choosing a career, who have shed the shackles of tradition towards modern consciousness.

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