1、英语翻译基础历年真题试卷汇编 44 及答案与解析英译汉1 added value tax2 annual financial report3 bull market4 law of diminishing marginal returns5 angel investment6 capital turnover7 butterfly effect8 calling center9 SWOT analysis10 business model汉译英11 工具型翻译12 归化13 回译14 会议传译15 伪朋友16 经纪人17 可接受性18 目的语19 受控语言20 文体对等21 联合国贸发会议22
2、 普惠制23 北美自由贸易协定24 口碑25 汇票英语翻译基础历年真题试卷汇编 44 答案与解析英译汉1 【正确答案】 增值税增值税是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。增值税实行价外税，也就是由消费者负担，有增值才征税，没增值不征税。2 【正确答案】 年度财务报告年度财务报告是指年度终了对外提供的财务报告。通常将半年度，季度和月度财务报告统称为中期财务会计报告。年度财务报告作为综合反映企业单位年末财务状况、全年经营成果和现金流量的报告，在沟通企业单位管理层与财务会计报告使用者之间起着十分重要的桥梁作用。3 【正确答案】 牛市、旺市；多头市场牛市、旺市
3、指交易旺盛的市场形势，和“淡市”相对。多头市场又称买空市场，是指股价的基本趋势持续上升时形成的投机者不断买进证券、需求大于供给的市场现象。4 【正确答案】 边际收益递减规律边际收益递减规律又称边际效益递减规律，或边际产量递减规律，指在短期生产过程中，在其他条件不变(如技术水平不变)的前提下，增加某种生产要素的投入，当该生产要素投入数量增加到一定程度以后，增加一单位该要素所带来的效益增加量是递减的。5 【正确答案】 天使投资天使投资是权益资本投资的一种形式，是指富有的个人出资协助具有专门技术或独特概念的原创项目或小型初创企业，进行一次性的前期投资。它是风险投资的一种形式，在根据天使投资人的投资数
4、量以及对被投资企业可能提供的综合资源进行投资。6 【正确答案】 资本周转资本周转指不断重复、周而复始的资本循环过程。资本必须在运动中才能实现其价值增值，这种运动不能孤立地循环一次便停下来，而必须持续不断地周期性地进行，即产业资本连续不断、周而复始的循环。这样的资本循环过程，叫做资本周转。7 【正确答案】 蝴蝶效应蝴蝶效应是指在一个动力系统中，初始条件下微小的变化能带动整个系统的长期的巨大的连锁反应。8 【正确答案】 呼叫中心呼叫中心就是在一个相对集中的场所，由一批服务人员组成的服务机构，通常利用计算机通讯技术，处理来自企业、顾客的电话垂询，尤其具备同时处理大量来话的能力，还具备主叫号码显示，可
5、将来电自动分配给具备相应技能的人员处理，并能记录和储存所有来话信息。一个典型的以客户服务为主的呼叫中心可以兼具呼人与呼出功能，当处理顾客的信息查询、咨询、投诉等业务的同时，可以进行顾客回访、满意度调查等呼出业务。9 【正确答案】 四点(优势、劣势、机会、威胁)分析 SWOT 分析方法是一种企业内部分析方法，即根据企业自身的既定内在条件进行分析，找出企业的优势、劣势及核心竞争力之所在，从而将公司的战略与公司内部资源、外部环境有机结合。SWOT 分析方法中，S 代表 strength(优势)，W 代表 weakness(弱势)，O 代表opportunity(机会) ，T 代表 threat(威胁
6、)。其中，S、W 是内部因素，O、T 是外部因素。10 【正确答案】 商业模式商业模式是一个企业满足消费者需求的系统，这个系统组织管理企业的各种资源(输入变量)，形成能够提供消费者无法自力而必须购买的产品和服务(输出变量) ，因而具有自己能复制但不被别人复制的特性。商业模式就是公司获取利润的途径或方式。汉译英11 【正确答案】 Instrumental translation: Instrumental translation functions as an instrument of communication in its own right, it works independently
7、 of a source text, and is judged on how well it expresses its message.12 【正确答案】 Domesticating translation; Domesticating translation refers to the translation strategy in which a transparent, fluent style is adopted in order to minimize the strangeness of the foreign text for target language readers
8、.13 【正确答案】 Back Translation; Back Translation is the process of translating a document that has already been translated into a foreign language back to the original language.14 【正确答案】 Conference interpreting: Conference interpretation enables participants in a multinational meeting to communicate wi
9、th one another in a seamless fashion, making the language barrier almost imperceptible. Such interpreting is generally performed in two modes; consecutive and simultaneous.15 【正确答案】 False friends: False friends are pairs of words or phrases in two languages or dialects (or letters in two alphabets c
10、itation needed ) that look or sound similar, but differ in meaning.16 【正确答案】 broker; A broker is a party that arranges transactions between a buyer and a seller, and gets a commission when the deal is executed.17 【正确答案】 acceptability: Acceptability is one of translation principles. It refers that th
11、e reader is fully a-ware of the translation, and translation is intelligible.18 【正确答案】 target language; A target language is a language into which a text written in another language is to be translated.19 【正确答案】 controlled language: A controlled language has two essential characteristics; The gramma
12、r of the controlled language is typically more restrictive than that of the general language, and the vocabulary of the controlled language typically contains only a fraction of the words that are permissible in the general language.20 【正确答案】 stylistic equivalence; Stylistic equivalence is a kind of
13、 functional equivalence. When translating, you should try to keep the style unchanged.21 【正确答案】 United Nations Conference on Trade and Development (UNCTAD) The United Nations Conference on Trade and Development ( UNCTAD) was established in 1964 as a permanent intergovernmental body. UNCTAD is the pr
14、incipal organ of the United Nations General Assembly dealing with trade, investment, and development issues. The organizations goals are to“maximize the trade, investment and development opportunities of developing countries and assist them in their efforts to integrate into the world economy on an
15、equitable basis. “ The primary objective of UNCTAD is to formulate policies relating to all aspects of development including trade, aid, transport, finance and technology. The conference ordinarily meets once in four years; the permanent secretariat is in Geneva.22 【正确答案】 Generalized System of Prefe
16、rences (GSP) The Generalized System of Preferences, or GSP, is a preferential tariff system which provides for a formal system of exemption from the more general rules of the World Trade Organization ( WTO) , (formerly, the General Agreement on Tariffs and Trade or GATT). Specifically, its a system
17、of exemption from the most favored nation principle ( MFN) that obliges WTO member countries to treat the imports of all other WTO member countries no worse than they treat the imports of their “most favored“ trading partner. In essence, MFN requires WTO member countries to treat imports coming from
18、 all other WTO member countries equally, that is, by imposing equal tariffs on them, etc. GSP exempts WTO member countries from MFN for the purpose of lowering tariffs for the least developed countries, without also lowering tariffs for rich countries.23 【正确答案】 North American Free Trade Agreement (N
19、AFTA) The North American Free Trade Agreement ( NAFTA) is an agreement signed by Canada, Mexico, and the United States, creating a trilateral rules-based trade bloc in North America. The agreement came into force on January 1st, 1994. It superseded the Canada-United States Free Trade Agreement betwe
20、en the U. S. and Canada. NAFTA has two supplements: the North American Agreement on Environmental Cooperation (NAAEC) and the North American Agreement on Labor Cooperation ( NAALC). In terms of combined purchasing power parity GDP of its members, as of 2013 the trade bloc is the largest in the world
21、 as well as by nominal GDP comparison.24 【正确答案】 word of mouth, public praise Word of mouth is the passing of information from person to person by oral communication, which could be as simple as telling someone the time of day. In marketing, word-of-mouth communication (WOM) involves the passing of i
22、nformation between a non-commercial communicator (i. e. someone who is not rewarded) and a receiver concerning a brand, a product, or a service. Marketers place significant value on positive word-of-mouth, which is traditionally achieved by creating products, services and customer experiences that g
23、enerate conversation-worthy “buzz“ naturally.25 【正确答案】 bill of exchange A bill of exchange or “draft“ is a written order by the drawer to the drawee to pay money to the payee. A common type of bill of exchange is the cheque (check in American English) , defined as a bill of exchange drawn on a banke
24、r and payable on demand. Bills of exchange are used primarily in international trade, and are written orders by one person to his bank to pay the bearer a specific sum on a specific date. Prior to the advent of paper currency, bills of exchange were a common means of exchange. They are not used as often today.
