2017年catti二級筆譯實務(wù)模擬題 完整版（第七套）
【英譯漢】
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(xué)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。
【漢譯英】
不是因為我們害怕看到他會因失誤而給他輝煌的生涯畫上遺憾的一筆。從善意的角度說，我們想讓邁克知道，我們?nèi)匀恍蕾p他，至少在我們的記憶中，他仍然是英雄。事實上，我們不想讓他重返球場，即使他是邁克爾·喬丹。我們覺得這是個貿(mào)然之舉，我們不想看到自信的商標蛻變成一種自負的象征。我們不想讓他重返球場，因為沒有人喜歡賣弄。失誤呢?那將會很有趣。
但是我們是有著225年樂觀歷史的美國人，我們都是好心人。當喬丹幾天前宣布他將在九月重返NBA時，我們曾為之一振。宣布的前一天，他說過：“我盼望能打球，并希望事情能如愿以償。有些人懷疑，有些人緊張，都屬正常�！薄稌r代》周刊和美國有線新聞網(wǎng)上周做的一項民意調(diào)查表明，每兩個美國人當中就有一個人希望喬丹盡快重返賽場。只有21%的人們認為，如果他的重返導(dǎo)致一場徹底失敗，將會損害他的傳奇。事實上只有28%的人認為運動員應(yīng)該在他的運動巔峰時期引退。
與喬丹關(guān)系密切的人告訴《時代》周刊，當喬丹第一次談到重返它與其他人共同擁有的華盛頓奇才隊并為之效力時，一些他最信任的顧問試圖私下打消他的愿望。“但他們說，如果試圖阻止他，只能鑒定他的決心，”一位NBA人士如是說。
喬丹復(fù)出所產(chǎn)生的問題不僅僅在于他不可能重現(xiàn)1998年的神話，那一年，他以一個精彩的最后一秒投籃，使球隊贏得了冠軍，也為自己贏得了第六只金指環(huán)。問題是他重返的動機——他需要人們的關(guān)注，需要在38歲體力不支時，仍然打球。這一切都有悖于他所創(chuàng)造的神話——一個展示絕對控制力的神話。如果說二十世紀的第一個球星巴比·魯斯是一個身材魁梧肥胖的魯莽之夫和酒鬼天才，喬丹則證明了剛毅所能帶來的優(yōu)雅風(fēng)度，并以此結(jié)束了二十世紀。巴比對觀眾的頤指氣使被喬丹無奈聳肩的魅力所取代。喬丹代表著成功，因為他的名字沒有被他的政治傾向、他的觀點或是他的超級明星個性所玷污。喬丹迷就是典雅和自信迷。
【參考譯文】
It’s not that we are afraid of seeing him stumble, of scribbling a mustache over his career. Sure, the nice part of us wants Mike to know we appreciate him, that he still reigns, at least in our memory. The truth, though, is that we don’t want him to come back because even for Michael Jordan, this would be an act of hubris so monumental as to make his trademark confidence twist into conceit. We don’t want him back on the court because no one likes a show-off. The stumbling? That will be fun.
But we are nice people, we Americans, with 225 years of optimism at our backs. Days ago when M.J. said he had made a decision about returning to the NBA in September, we got excited. He had said the day before, “I look forward to playing, and hopefully I can get to that point where I can make that decision. It’s O.K., to have some doubt, and it’s O.K. to have some nervousness.” A Time/CNN poll last week has Americans, 2 to 1, saying they would like him on the court ASAP. And only 21 percent thought that if he came back and just completely bombed, it would damage his legend. In fact only 28 percent think athletes should retire at their peak.
Sources close to him tell Time that when Jordan first talked about a comeback with the Washington Wizards, the team Jordan co-owns and would play for, some of his trusted advisers privately tried to discourage him. “But they say if they try to stop him, it will onlyfirm up his resolve,” says an NBA source.
The problem with Jordan’s return is not only that he can’t possibly live up to the storybook ending he gave up in 1998 — earning his sixth ring with a last-second championship-winning shot. The problem is that the motives for coming back — needing the attention, needing to play even when his 38-year-old body does not — violate the verymyth of Jordan, the myth of absolute control. Babe Ruth, the 20th century’s first star, was a gust of fat bravado and drunken talent, while Jordan ended the century by proving the elegance of resolve; Babe’s pointing to the bleachers replaced by the charm of a backpedaling shoulder shrug. Jordan symbolized success by not sullying his brand with his politics, his opinion or superstar personality. To be a Jordan fan was to be a fan of classiness and confidence.
To come back when he knows that playing for Wizards won’t get him anywhere near the second round of the play-offs, when he knows that he won’t be the league scoring leader, that’s a loss of control.
Jordan does not care what we think. Friends say that he takes articles that tell him not to come back and tacks them all on his refrigerator as inspiration. So why bother writing something telling him not to come back? He is still Michael Jordan.
