【译文】国民经济账户包括生产账户、收入分配及支出账户、资本账户、金融账户以及资产负债账户。
2. Basic accounting tables consist of GDP table, input-output table, flows-of-funds table, balance of payments, and balance sheet.
【译文】基本核算表包括国内生产总值表、投入产出表、资金流量表、国际收支平衡表以及资产负债表。
3. The bill would allow a foreign company planning to acquire a Japanese company to pay shareholders of the Japanese entity “merger consideration” in the form of cash and the parent company’s shares.
【译文】该项法案允许计划并购日本公司的外国公司,以现金或以母公司的股票形式,给该日本公司的股东支付“并购补偿费”。
4. Concern lingers that the banks could experience a shortfall in capital in the future.
【译文】将来银行可能会出现资本赤字,这种担心一直挥之不去。
【译文】人们期盼该银行调配部分资金来偿还其债务。
【译文】四大银行认为,降低股本是非常有必要的,这样有助于防止日本大荣公司的股价大幅下跌。
【解析】capital用于不同的语境中表达不同含义。
5. By making it possible to accumulate corporate knowledge in an information system linking computer to computer and business process to business process, intranets allow disparate corporate knowledge to be collected in one “virtual” place”.
【译文】局域网实现了在电脑对电脑、业务流程对业务流程的信息系统中积累企业知识的可能,从而将不同的企业知识收集在同一个“虚拟”之地。
【解析】该句子不仅是商务合同,也是非商务合同的商务文本中所使用的句子。该句子结构简洁、缜密、准确。简洁:句子使用的是简单句;缜密:句子逻辑严密;准确:句子中各个成分之间的关系非常明晰、毫不含糊。
6. As the bank’s undertaking will be replacing that of the importer, the bank will treat this as an application for credit and will give consideration to setting up a “line of credit” in the same way as if it were an application for a loan. If the “line” is granted or has already been arranged, the importer completes an “Application for Commercial Credit” in which he gives full details of the Credit he requires.
【译文】若需银行替进口商承担,银行将此视作申请信贷,而且会考虑设立与申请一笔贷款方式相同的“信贷额度”。进口商如果已经提供或者设置了该“额度”,即可办理“商业信贷申请”手续,向银行提供所需信贷的详细信息。
7. If, whether during the execution of the works or after their completion and whether before or after the repudiation or other termination of the contract, between the Employer and the Contractor arises any dispute in connection with, or arising out of, the Contract or the execution of the works, including any disagreement by either party with any action, inaction, opinion, instruction, determination, certificate or valuation of the Engineer, the matter shall, in the first place, be referred to the Disputes Review Board.
【译文】无论是在工程执行过程中,工程完成以后,还是在放弃或其他形式的终止合同之前或者之后,如果业主与承包商之间出现任何与合同或工程执行有关的,亦或是因合同或工程执行而引发的争端,包括任何一方对工程师的任何行动、不作为、意见、指示、决定、资质或评价所产生的异议,那么该争端应首先提交争端审核委员会。
8. The licensee shall deliver twice a year in advance of each Season to the licensor free of charge samples of each item of the licensed products currently being manufactured by the licensee or its sub-licensees, including labels and packages in order to exercise the licensor’s rights of quality control.
【译文】被许可方须每年两次在每个旺季到来之前,向许可方免费提供目前正在由被许可方或其下属的被许可方所生产的每项特许产品的样品,包括标签和包装,以方便许可方履行质量控制权利。
9. In reply to your inquiry of November 10, we are really sorry to say that we cannot divulge any of our sales information. We hope this will not bring you too much inconvenience.
【译文】兹复贵方11月10日之询价函,我方真诚抱歉地表示,我方任何销售信息都无可奉告。但愿这样不会给贵方带来太多的不便。
10. Thank you for your promptness in sending us the credit information we requested. We are glad to report that all of your credit references spoke favorably of you as a businessman.
【译文】感谢您及时给我们寄来我方所要求的信用调查资料。我们很高兴地告知您,您所有的信用参考资料均有力地证明您商人的身份。
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