义杀掉信天翁后，该鸟即搭在他颈上成为终生累赘。）
c. The bottom line of the problem was that the recession did not show the least sign of bottoming out.问题的关键是经济衰退未见丝毫好转的迹象。(bottom line原指‘帐本底线’).
d. The exact terms of setting up a joint venture enterprise in the city remain to be worked out. For this purpose both sides have a great deal of homework to do.在该市建立合资企业尚有待于制定具体条件。为此双方还有大量准备工作要做。
e. The drawdown came as no great surprise and simply reflected the company’s desperate need to save money.这次裁减行动并不使人感到意外，它只是反映了公司不得不拼命节约开支的状况。（drawdown-水库/油库的水/油位下降）
f. We would like to build a color-blind society where all men can have equal educational and vocational opportunities.我们意在建立一个无种族歧视、人人享受平等的教育和就业机会的社会。
Your Exercises for Today -
1. While the plan did promise fewer curbs on imports of telecommunications gear, medicine and medical equipment, it offered no relief for American forest products. 2. The expense was out of all relation to the results.
3. Our company has had business relation with a firm in Stockholm for 10 years.
4. Part of the explanation for the manufacturing deficit lies in the collapse of the once buoyant Middle East market for French exports.
5. We always dislike refusing requests of any kind from regular customers.
6. In connection with the performance of this Agreement, each party shall be responsible for damages caused by his fault to third parties.
7. The policy of industrialization through import substitution generally met with only limited success or with failure.
8. The Washington-based international Monetary Fund switches to a different system for establishing the size of each country’s economy.
9. A similar but well-established cloth from India is available locally at 17.5d per yard.
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商务英语翻译技巧：词类转换
词类转换是翻译中经常采用的技巧。由于英语和汉语分属两种不同的语系，表达方式、用词习惯上存在很大差异，翻译时不可能做到百分之百地保留原文词类(word class)，多数情况下需要转换才能译得通顺、自然。商务英语翻译也是如此，该转换的地方不转换，译文读起来就会感到生硬别扭。例如下面这句译文： The moderate price coupled with the superiority of our goods will surely induce you to pass us orders.我们货物的公道价格和品质优良性一定会使贵方向我们订购。
这其中原因就在于处理superiority这个名词时本应转换词性却未转换，而是机械地套搬在译文中，结果不仅这个词组译得生硬，而且影响到对全句的灵活处理。如果将其转换为形容词，译作“品质优良”，以此再考虑其他成分的处理，譬如为与之结果相匹配，可把moderate price改译为“价格公道”，整个句子再相应做些变动，译作：
由于货物价格公道，品质优良，相信贵公司必乐于向我们订购。
译文既通顺，表意也更加清楚。从这个译句分析中我们可以看到，词类转换往往具有牵一而动全身的功效：作为一种译词技巧，可以用来处理难译的或不宜直译的词组，作为全句翻译的切入点，可以据此考虑如何安排整个句子的结构，可见掌握转换技巧并在必要时灵活加以运用的重要性。就商务英语翻译而言，词类转换的主要涉及以下五种：
一、名词转换为动词
比较起来，英语和汉语用词上有一明显不同，就是英语倾向于多用名词（组）来表示动作、行为概念，即所谓的英语动作名词化。这种现象在英语书面语中是十分常见的。汉语则相反，由于具有连动结构和兼语结构，动词在句中可以频繁出现。认识两种语言的这一差异，汉译时常常把英语名词转换成汉语动词，才能译出符合汉语习惯表达的译文来。当然，这并不是说所有英语名词在汉译时都能够或都必须转换为名词。可以转换的通常是有动作意义的名词（组）。 1． 由动词派生的抽象名词（词组）
a. Extremely keen competition between European and Japanese chemical manufacturers in the plastics business has compelled us to bring down the price for the time being.欧洲和日本的化工厂商在塑料生意方面竞争得异常激烈，迫使我们不得不暂时降价。
b. Aiming at the promotion of the bilateral trade, SINOCHEM and ICI have come to the following agreement.为了促进双边贸易，中国化工进出口总公司和卜内门公司达成如下协议。
c. The failure of the firm was caused by bad management.该公司由于管理不善而破产。 d. These trade-liberalizing measures were intended to promote the more efficient use of resources in the country.这些贸易自由化措施意在更有效地利用本国资源。
e. Even more significant was the absence of any institutional arrangement to cushion the effect that loss of income had on aggregate spending.更重要的是，缺少任何制度上的安排来缓和收入减少对总体消费的影响。
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f. In the memorandum, our readiness is indicated to provide technical service to your end users.备忘录中已经写明，我们愿意向贵方用户提供技术服务。
g. （有时也可以不转换，直接译为名词）The application of plastics in automobile industry has brought about great increase of the consumption.汽车工业使用塑料已大大地增加了塑料的消费量。/塑料在汽车工业中的使用已大大增加了塑料的消费量。（两者的区别，从修辞角度看，后者强调“使用”的意味比前者重些。） 2． 由动词er或or构成的普通名词
a. The economic environment is characterized by buyers, sellers and competitors.经济环境的特点就是买、卖与竞争。
b. Besides, this is essentially a stock picker’s game.不仅如此，这也是选择股票的主要手段。
c. A precondition for the success of the single market is that there must be losers as well as winners.成功地实现单一大市场的前提就是有的公司必有所得，有的公司必有所失。 d. （也可不转换）The ECO is the successor to the Regional Cooperation for Development created in 1965. 如今的经济合作组织，其前身是1965年成立的地区性开发合作组织。
二、介词转译为动词
英语介词不仅使用频率高，搭配力强，含义也十分丰富多彩，既可以用来表示具体含义如时间、地点、方位、距离等，也可以引申用来表示抽象含义，即用以表示动作。英语介词的这种功能是英语的一大优势。相比之下，汉语介词功能要相对简单，而且汉语介词多由动词演变而来，无形态变化，两者之间往往很难区分，因而常常相互替用。根据这一点，翻译英语介词，尤其是在处理表达抽象含义的介词短语时完全可以转译为汉语的动词。从商务英语翻译实践来看，特别要在两个方面注意它们之间的转换。 1． 介词短语做表语时
a. The damage to the packing of goods under contract No. OXST 76314N is so serious that it is beyond description. OXST 7613N号合同项下的货物，其包装残损的严重程度已经无法形容。
b. The best way to guard large financial losses is through insurance.防范重大财务损失的最好办法是投保。
c. Interest rates are probably near their lows for the next year or so.利率在明年前后可能降至最低点。
d. We have to make it sure that the remittance of commission made as such is not against local regulations.我们必须确保这样汇付佣金不违反当地的规定。
e. The ECO, with more than 300 million people and an area of 7 million square kilometers, is second only to the EC. But in terms of resources, it is far behind the EC. 经济合作组织各成员国拥有3亿人口和700万平方公里的土地，仅次于欧洲共同体，但就资源而言却远不及后者。
f. The company is above taking profits for itself only.公司不屑于只为自己谋利。
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g. I continue to believe that China wants to be in the WTO as much as we want China to be a member.我仍然认为，中国加入世贸组织，同我们也希望她成为其中一员，这两个愿望是一致的。
h. The party who sets up a breach of the contract shall be under a duty to take all necessary measures to mitigate the loss which has occurred.违反合同的一方（违约方）有责任采取一切必要的措施减轻已发生的损失。
i. Customers may be told that the store is out of the product or it is not any good.顾客可能被告知这种商品已经售完或根本不值得一买。
j. We have found, after inspection, that the acidity of the consignment was in excess of that as stipulated in the contract.经我们检验，发现所到的货物的含酸度超过了合同规定的标准。
k. Most of the items listed in the catalogue are currently on sale.目录中大多数商品目前有售。
l. I am afraid we are not in a position to meet your requirement for such a big quality.你方需要数量这么大，恐怕不能满足。 m. As the Coca-Cola and Sony examples show, design is at the cutting edge of business competition.正如可口可乐和索尼这样的范例所表明，设计在商业竞争中占有优势。（设计的好坏决定竞争的胜负） 2． 介词短语做状语时
a. With the future deterioration of the Western economy, the prospects of chemicals market become very dim.随着西方经济进一步恶化，化工市场的前景变得十分暗淡。 b. Your company’s representatives expressed interest in our products and asked that additional details be sent for further consideration.贵公司代表对我们的产品表示有兴趣，并要求我们寄送更详细的资料以便进一步考虑。
c. Americans who deposit into a money market fund can write checks against their investment to get money out.凡是把钱存入货币市场基金会的美国人可以按其投资额开出支票取款。
d. Despite quotas on autos, television sets, VCR’s and other electronic equipment, the deficit with Japan has grown five-fold in the past five years.尽管对进口汽车、电视机、录像机和其他电子设备规定了配额，在过去五年中对日本贸易逆差仍增加了五倍。
e. Stock exchanges in other countries have found different solutions to the problems of providing a continuous and free market in securities, with varying degrees of success.关于提供持续而自由的证券市场的问题，其他国际的证券交易所已经找到了不同的解决办法，都获得了程度不等的成功。
三、形容词转译为动词
英语中有不少形容词是由动词加后缀构成的，即所谓动词的同源形容词，如reckon – reckonable, dominate – dominant, create – creative, act – active, support – supportive等，这些形容词，特别是表示心理或精神状态的形容词如grateful, ignorant, hopeful, aware, familiar, thankful,在与系动词be或feel, become, get, turn等连用时，均替代动词只能，汉译时可转换为动词。
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