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2016年12月商務(wù)英語(yǔ)考試中級(jí)翻譯習(xí)題
距離2016年下半年商務(wù)英語(yǔ)中級(jí)考試越來(lái)越近了，大家要抓緊時(shí)間復(fù)習(xí)，以下是yjbys網(wǎng)小編整理的關(guān)于商務(wù)英語(yǔ)考試中級(jí)翻譯習(xí)題，供大家備考。
篇一：Open Accounts賒賬
Sales on open accounts are not generally made in foreign trade except to customers of long standing with excellent credit reputations or to a subsidiary or branch of the exporter. 在外貿(mào)中賒賬時(shí)除了提供良好的信用聲譽(yù)的長(zhǎng)期客戶或一家子公司或分公司的出口商外商品一般不被制造
Open accounts obviously leave sellers in a position where most of the problems of international commercial finance work to their disadvantage. 賒賬顯然給有能力的賣(mài)家?guī)?lái)許多問(wèn)題使其在國(guó)際商業(yè)金融工作中處于劣勢(shì)。
It is generally recommended that sales on open account not be made when it is the practice of the trade to use some other method, when special merchandise is ordered, when shipping is hazardous, when the country of the importer imposes difficult exchange restrictions, or when political unrest requires additional caution. 人們通常建議，如果貿(mào)易慣例中通常采用其他的支付方法，如果訂購(gòu)的是特殊貨物，如果貨運(yùn)存在危險(xiǎn)，如果進(jìn)口商所在國(guó)實(shí)施嚴(yán)格的外匯限制，或如果政治動(dòng)亂需要人們更為謹(jǐn)慎，就不宜采取賒賬方式進(jìn)行銷售。
Cash in Advance預(yù)付現(xiàn)金
The volume of business handled on a cash-in-advance basis is not large. 進(jìn)行預(yù)付現(xiàn)金的商業(yè)規(guī)模并不是很大。
Cash places unpopular burdens on the customer and typically is used when credit is doubtful, when exchange restrictions within the country of destination are such that the return of funds from abroad may be delayed for an unreasonable period, or when the American exporter for any reason is unwilling to sell on credit terms.用現(xiàn)金會(huì)給客戶造成不受歡迎的負(fù)擔(dān)，通常信貸令人懷疑時(shí)使用，當(dāng)在目的地國(guó)家實(shí)施外匯管制時(shí)從國(guó)外的匯攏的資金可能會(huì)有不合理的時(shí)間延誤，或因美國(guó)出口商在信用條款上以任何緣由而不愿意出售。
Although payment in advance is infrequently employed, partial payment ( from 25 to 50 percent ) in advance is not unusual when the character of the merchandise is such that an incomplete contract can result in heavy lose. 雖然很少采用預(yù)先付款，提前支付部分(從25到50百分比)用于不常見(jiàn)的商品，這是由于商品的特點(diǎn)，一個(gè)不完整的合同可能會(huì)導(dǎo)致嚴(yán)重?fù)p失。
For example, complicated machinery or equipment manufactured to specification or special design would necessitate advance payment which would be, in fact, a nonrefundable deposit.例如，按說(shuō)明書(shū)或特別圖樣制造的復(fù)雜的機(jī)械或設(shè)備，常需預(yù)付款項(xiàng)，這種預(yù)付款項(xiàng)實(shí)際上會(huì)成為不可償還的定金。
篇二：Bills of Exchange匯票
Another important international commercial payment form is sight or time drafts ( bills of exchange ) drawn by sellers on foreign buyers.另一個(gè)重要的國(guó)際商業(yè)付款方式是由銷售者與購(gòu)買(mǎi)者簽訂即期或定期匯票(匯票)。
In letters of credit, the credit of one or more banks is involved, but in the use of bills of exchange ( or dollar drafts ), the seller assumes all risk until the actual dollars are received. 在信用證中，一個(gè)或更多的銀行參與信貸，但在匯票(或美元匯票)的使用中，賣(mài)方承擔(dān)所有風(fēng)險(xiǎn)，直到確實(shí)受到美元。
The typical procedure is for the seller to draw a draft on the buyer and present it with the necessary documents to the seller’s bank for collection. The documents required are principally the same as for letters of credit. 典型的過(guò)程是賣(mài)方與買(mǎi)方簽訂一個(gè)匯票，并為了使賣(mài)方的銀行搜集必要的文件而發(fā)給它。所需要的主要的文件和信用證相同。
On receipt of the draft, the U.S. bank forwards it with the necessary documents to a corespondent bank in the buyer’s country; then the buyer is presented with the draft for acceptance and immediate or later payment. 美國(guó)的銀行一收到匯票，就立即將它連同必要的單據(jù)轉(zhuǎn)遞給買(mǎi)方所在國(guó)的代理銀行，然后，銀行將匯票提交買(mǎi)方承兌和立即或在以后付款。
With aceptance of the draft, the buyer receives the properly endorsed bill of lading that is used to acquire the goods from the carrier.隨著匯票的簽收，買(mǎi)方收到相應(yīng)的提單用來(lái)從承運(yùn)人那里獲取貨物。
Bills of exchange or dollar drafts have one of three time periods —— sight, arrival, or date. A sight draft requires acceptance and payment on presentation of the draft requires payment be made on arrival of the goods. 匯票或美元匯票有即期，貨到付款，遠(yuǎn)期三個(gè)時(shí)期之一。一個(gè)即期匯票需要在貨物到達(dá)時(shí)按照匯票上驗(yàn)收和付款的提示要求進(jìn)行付款。
Unlike the other two, a date draft has an exact date for payment and in no way is affected by the movement of the goods. 不像其他兩種，一個(gè)遠(yuǎn)期匯票有一個(gè)確切的付款期限并且一點(diǎn)也不受貨物的流動(dòng)的影響。
There may be time designations placed on sight and arrival drafts stipulation a fixed number of days after acceptance when the obligation must be paid. 在即期匯票和貨到付款匯票上可能都指明時(shí)間，規(guī)定買(mǎi)方必須在收到票據(jù)的一定期限內(nèi)支付應(yīng)付的款項(xiàng)。
Usually this period is 30 to 120 days, thus providing a means of extending credit to the foreign buyer.通常這個(gè)時(shí)期是30到120天，從而為國(guó)外買(mǎi)家提供了一種延長(zhǎng)信貸期限的手段。
Dollar drafts have advantages for the seller because an accepted draft frequently can be discounted at a bank for immediate payment. 美元匯票賣(mài)方具有優(yōu)勢(shì)，因?yàn)槌袃秴R票通常在要求立即付款時(shí)向銀行申請(qǐng)貼現(xiàn)。
Banks, however, usually discount drafts only with recourse, i.e. , if the draft is not honored by the buyer, the bank returns it to the seller for payment. 然而銀行通常對(duì)貼現(xiàn)匯票只有追索權(quán)，如果買(mǎi)方不能兌現(xiàn)匯票，銀行對(duì)賣(mài)方的付款予以返還。
An accepted draft is firmer evidence in the case of default and subsequent litightion than an open account would be.在發(fā)生違約進(jìn)行訴訟時(shí)，已承兌的匯票與賒賬相比是更確實(shí)的證據(jù)。
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