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华东理工大学继续教育学院

《商务英语翻译与写作》学习指导书

继续教育学院编写组编
2010 年 12 月

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前 言

作为从事“商务英语翻译与写作”教学工作多年的老师,我们一直在探讨如
何在有限的时间内教授给学员实用、有效的商务英语翻译与写作框架及技巧。通
常的翻译与写作教材都是从如何写句子入手,然后过度到段落和全文,从叙述
文练起到说明和议论文的递进等等。这些基础训练对于所有学员来说,都是必要
的和不可缺少的。但是,翻译与写作课上,我们发现同学们往往打不起精神来,
从教育心理学看,一定英语基础的的学生们更愿意学那些与求职笔试相关、与今
后工作有关的操作层面上的知识,而非以基础训练为主。因此,力求教授学生掌
握商务英语翻译与写作的实用本领是编写本教材的宗旨。在本教材撰写的过程中
我们跟踪了三届工商管理、国际经贸及管理科学与工程专业的本科生,并且与许
多在独资和合资企业的校友座谈,使其教材的内容在实用性上给予准确的定位。
本教材适用于本指导书实用于二年级的学生,其主要目的是针对有一定英
语基础的学员,教授他们如何翻译与写作,在跨文化沟通的理念下,如何在不
同的商务语境中把握行文中的语气和分寸,从而达到商务沟通的目的。在体例上
写作部分的每一单元我们都会首先介绍何种场合通常用何种信函方式、如何写和
什么是忌讳语等;然后,通过一些写作范例的讲解使学生们可以更加深刻地了
解语境---该说什么和怎么说,不该说什么。学员们从阅读、仿写过度到实际应用
写作(from imitation to production and creation)。翻译部分每一单元都包括了段
落翻译和篇章翻译并介绍了翻译技巧,
虽然我们编写组成员力图把这本指导书写得易懂、实用,但由于各自的水平
所限,遗漏、错误在所难免,望使用者不吝指正。

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课 程 说 明

课程学时数:51
总学分:3
适用专业:管理、经济类及相关专业

教材与参考书
教材:
《商务英语写作》王晓光 王家宝主编 华东理工大学出版社 2008 年
《商务英语语篇翻译》王晓光 林伟主编 华东理工大学出版社 2011 年

参考书:
1. 边毅主编.商务英语写作.清华大学出版社,北方交通大学出版社, 2003 年
8 月第 1 版
2. [美]霍莉罗迪克著,郁震等译.如何写出完美的商务英语信函,世界图书出
版公司,2005 年 5 月第 1 版
3. 秦世福主编.英汉对照应用文实例汇编.复旦大学出版社,2001 年 3 月第 1

4. 刘鸿章、孔庆炎主编.英汉商务应用文手册.汉语大词典出版社,2004 年 12
月第 1 版
5. 杨文慧主编.现代商务英语写作集萃.中山大学出版社,2005 年 4 月第 1 版
6. 丁树德、陈大中主编.英语应用文模板.天津大学出版社,2004 年 4 月第 1 版
7.张光明主编,旅游与购物应用文大全,江苏科学技术出版社,2004 年 1 月第
1版
8.易露霞、陈原编著,实用英语商业信函,广东经济出版社,2004 年 1 月第 1

9.李先庆编著,英语应用文写作,新时代出版社,2002 年 4 月第 1 版
10.管春林主编,国际商务英语写作(第一辑),浙江大学出版社,2006 年 8
月第 1 版
11.玛丽·艾伦·古费 (Mary Ellen Guffey),商务沟通精要(第 5 版),中
信出版社,2003 年 7 月版
12.郝绍伦编著,商务英语,电子科技大学出版社,2006 年 7 月版
13.张彦、李师君编著,商务文体翻译,浙江大学出版社,2005 年 11 月第 1 版
14. 李朝主编,大学商贸英语翻译教程,复旦大学出版社,2007 年 7 月第 1 版
15. 古今明编著,英汉翻译基础,上海外语教育出版社,2002 年 2 月

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16. 穆雷主编,英汉翻译基础教程,高等教育出版社,2005 年 10
17.方梦之主编,英汉翻译基础教程,中国对外翻译出版公司,2005 年 18.
18,陈宏薇主编,汉英翻译基础,上海外语教育出版社,2010 年 1 月
19. 冯庆华主编,汉英翻译基础教程,高等教育出版社,2008 年 10 月

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Contents

Part One Business Writing


Unit 1 Abstract …………………………………………… 6
Unit 2 Application letter …………………………………………… 20
Unit 3 Resume …………………………………………… 38
Unit 4 Contracts and Agreements …………………………………….. 53
Unit 5 Complaint ………………………………………….………….. 71
Unit 6 Letter of Thanks ……………………………………….. … 86
Unit 7 Business Reports ……………………………………………….. 94
Unit 8 Business proposal ……………………………………………… 112

Part Two Business Translation


Unit 1 Trade and Busienss……………………………..…………… 127
Unit 2 Contract and Related Material ………………..………….… 144
Unit 3 Commercial Law Related Materials …………..…………… 158
Unit 4 Accounting Related Materials……………………..…………….. 170
Unit 5 贸易与企业 …………………………………….……………….. 184
Unit 6 合同 ……………………………………….. .……..….. ..… 202
Unit 7 商事法律………………………………………….……… ……….. 219
Unit 8 财务会计…………. ……………………………….……………… 233

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Part One Business Writing

Unit 1 Abstract 摘要

论文摘要是一篇论文的缩影,是论文内容的高度概括。它能帮助读者在细读论文之前
用较少的时间掌握论文中提供的重要信息,对全文概貌先有一个整体把握,以便更好更准
确地掌握和理解全文的内容。同时也为文献索引之类的检索期刊和情报部门提供一个资料
源。论文摘要一般可以分为概要型、描述型和信息型三类。要写好论文摘要,需注意从摘要
的内容上全面涵盖论文的重点;语言宜简短扼要,提纲挈领;句式既要规范又要灵活运用
使用正确的时态形式。

Part I Occasions That Call for Writing (书写场合)


 学术论文摘要
 学术文摘征集
 学术会议、论坛信息收集
 期刊投稿
 目录摘要
 文献检索数据库

Part II How to Write (如何书写)
目前英语专业毕业论文的摘要多采用两种类型(概括型和信息型)或三种类型相
结合的综合形式。这种综合型的论文摘要通常包括三部分:开头、展开和结尾。
 开头部分的第一句话通常称为主题句(topic sentence),开门见山地点明主体,指出论文
的主旨和主要内容,常见句式有 this paper focuses on/ analyses/ argues… ,the object/
primary goal of this paper is…
 展开部分进一步阐明主题句所包含的具体内容如主要论点、论证要点和分析过程等,

的还要指明研究方法
 结尾部门是对全文做出的结论,有时还要指出该项课题的研究意义和价值所在,必要

还可提出进一步研究的建议,常见句式有 in conclusion…,it is concluded that…
论文摘要写作的基本步骤:通读全文,把握要旨;逐段细读,划出主题;划线加注,
写出提纲;组织要点,连贯统一;通读摘要,修改润色。其具体要求包括:
 重点突出:摘要是原文主要观点的提炼,因此,应该抓住下列几方面:文章主题句
(thesis statement), 段落主题句(topic sentence), 重要人物,重要细节和结论等。
 语言简洁:摘要最重要的语言特点是简洁明了,通俗易懂。摘要的长短视文章的长度和
要求而定,可以借助分词短语、介词短语、同位语、定语从句去浓缩文章。用词一定要认

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真推敲,不用冗言赘语。
 意义完整,表达清楚:一篇好的摘要,在思想表达、句子结构方面应该清楚严密。不能
简单地罗列文章的要点, 而应该在句与句之间加进一步连接词语,如:
although,while, in conclusion 等等,使得摘要成为一个有机体。
 忠实原文,客观再现:摘要写作,注意不要加入缩写者的任何观点,也不要把原文变
成自己的语言,要忠实于原文,按原文的次序排列内容,切不可随心的欲改变原文先
后次序,要客观地再现原文的主要论点和事实。

Part III What not to Write (避免提及)


 避免使用缩略词,至少要避免使用非常用的缩略词。即使实在避不开时,在该缩略词
每次出现时也应该随后注明全称。
 避免使用过长的描写,和陈述详细的信息。
 避免使用过长的直接引语。
 避免使用列出详细的实例。
 摘要不使用疑问句或感叹句。

Part IV Tips on Writing (注意事项)
 摘要的文字要简洁,篇幅要短小精悍,通常不超过 450 个英文单词,一般不分段,而
且尽量放在一页上
 如原文为英文,摘要则位于“标题”之后,“引言”之前。当然摘要也有“小结”形式出现在
文章结尾处的。若原文献为中文,需备有中、英文两种摘要,中文摘要置于标题之下,
英文摘要置于全文之后,或别附一纸。
 摘要一般都按背景、目的-材料、方法-结果-结论这个顺序排列,结构比较固定,读
起来使人一目了然。
 摘要的内容比较完整,它囊括了原文献中的基本要点和重要信息,有头有尾,自成篇
章。
 摘要各部分的时态表达也有一定的特点,如表示研究的背景和目的常要用一般过去时;
表示材料、方法和结果也用一般过去时;表示讨论或建议用一般将来时。总的来说,很
少使用完成时。
 摘要中不应出现重复的句子,尤其是第一句话,往往是主题句,更不能同原文献的题
目重复,应该添加新内容。
 摘要通常使用第三人称,不用第二人称,目前有些文献的摘要开始使用第一人称,以
强调作者的作用与态度。
 通常在摘要之后附有 5-8 个关键词或词组。

Part V Useful Words and Phrases(单词和短语)
A. Words (单词)
1 focus n.(兴趣活动等的)中心, 焦点, 焦距,

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vi.聚焦, 注视
vt.使集中在焦点上, 定焦点, 调焦, 集中
2 analyses n.分析, 分解
3 explore v.探险, 探测, 探究
4 argue vi.争论, 辩论
vt.说服
5 discuss vt.讨论, 论述
6 aim n.目标, 目的, 瞄准
v.对...瞄准, 打算
7 research n.研究, 调查
vi.研究, 调查
8 object n.物体, 目标, 宾语, 对象
vi.反对, 拒绝, 抗议
vt.提出...来反对
9 conclusion n.结束, 缔结, 结论
10 account n. 陈述,报导
11 indicate vt.指出, 显示, 象征, 预示, 需要, 简要地说明
12 theory n.理论, 学说, ...论, 原理, 意见, 推测
13 implication n.牵连, 含意, 暗示
14 meaningful adj.意味深长的
15 thesis n.论题, 论文
16 effort n.努力, 成就
17 further adj.更远的, 更多的, 深一层的
vt.促进, 增进, 助长
adv.更进一步地, 更远地, 此外
18 perspective n.远景, 前途, 观点, 看法
19 dissect v.仔细研究
20 factor n.因素, 要素
21 result n.结果, 成效, 计算结果
vi.起因, 由于, 以...为结果, 导致
22 subjective adj.主观的, 个人的
23 dependence n. 依赖
24 regression n.衰退
25 progression n.行进
26 reveal vt.展现, 显示, 揭示, 暴露
27 foundation n.基础, 根本, 建立, 创立
28 reflect v.反射, 反映
29 system n.系统, 体系, 制度, 体制, 秩序, 规律, 方法
30 transformation n.变化, 转化, 改适, 改革, 转换
31 commentary n.注释, 解说词
32 introductory adj.介绍性的
33 remark n.备注, 评论, 注意, 注释

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vt.评论, 注意, 谈及
vi.谈论
34 significance n.意义, 重要性
35 scientific adj.科学的
36 conform vt.使一致, 使遵守, 使顺从
vi.符合, 相似, 适应环境
adj.一致的, 顺从的
37 trend n.倾向, 趋势
vi.伸向, 倾向, 通向
38 assessment n.估价, 评估
39 contribution n.捐献, 贡献, 投稿
40 criticism n.批评, 批判

B. Phrases (常用短语)
1. to meet one’s performance standards (机器)的性能达到标准
The machine manufactured at your factory does not meet our performance
standards.
你们厂产生的机器性能未能达到我们的标准。
2. to conduct an inquiry 调查
The committee conducted an inquiry into this case.
这个委员会就这一案件进行了调查。
3. in one’s estimation / judgment/ opinion/view 据某人的判断/评价/意见/看法
In his view, the price of gold will again moving upward.
据他的看法,金价将又开始涨起来。
4. to have expectations 抱有希望
We have great expectations of his plan.
我们对他的计划抱有极大的期望。
5. to put a false construction on 对……进行曲解
Please do not up a false construction on his kind intention.
请不要误解他的善意。
6. to put sb. in a dilemma 使某人左右为难
You put me in something of a dilemma.
你真叫我有点进退两难。
7. ticklish situation 棘手的局面
I have a ability to handle ticklish situation.
我有处理棘手局面的能力。
8. as a token of our gratitude / appreciation 以表示我们的感激之情
We would like to present you with a small gift as a taken of our gratitude.
我们想送你一件小礼品以表示我们的感激之情。
9. generous / humble contribution 慷慨的/微薄的捐款

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I enclosed my humble contribution towards the found of our society.
我为贵的基金谨附上一笔微薄的捐款。
10. without your dedication and expertise 没有你们的奉献精神和专业知识
This project cannot be successfully finished without your dedication and expertise.
没有你们的奉献精神和专业知识,这项工程不可能顺利完成。
11. achievement in the field of … 在……一方面的成就
The tunnel in your city is an great achievement in the field of engineering
technology.
贵市的隧道是工程技术上的一项伟大成就。
12. to win recognition from sb. 赢得某人的评
Our products soon wan recognition from the consumers.
我们的产品不久便赢得消费者们的好评。
13. be illustrated with … 用……加以说明
The present invention is illustrated with examples and pictures.
用实例的图片来解释本发明。
14. to become effective 生效
The agreement will become effective from May 1.
协议从五月一日起生效。
15. to recommend / suggest that 推荐/建议
The author recommended that we adopt this method.
作者建议我们采用这种方法。
16. standard operating procedure 标准操作程序
A standard operating procedure is strongly recommended.
强烈推荐使用标准操作程序。
17. to acquire information relative to … 获得关于……的知识
He would like to acquire information relative to power engineering.
他想获得有关动力工程方面的知识。
18. to help you answer the following questions 帮助你回答下列问题
After reading the paper you can find it can to help you answer the following
questions.
阅读本文后,你会发现它有助于回答下列问题。
19. to point out 指出
The author points out that there was little chance of success if it went on like this.
作者指出如果如此下去,成功的可能性极小。
20. to act upon 按照……行动
We acted strictly upon instructions.
我们严格按照指示办事。
21. credit rating / standing / status / record 资信评级
It will not affect the credit rating of our company.

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它不会影响公司的资信评级
22. to disagree with … 意见不一致
We are sorry to disagree with you but we are sure you are mistaken.
很抱歉,我们的看法和你不一致,不过我确信你是错的。
23. it seems to me that 据我看
It seems to me that many of them took exception to the statement.
据我看,他们当中很多人对那项声明有异议。
24. in response to 回答
This article is in response to a recent criticism by Mr. Smith.
本文是对史密斯先生最近的一次批评的答复。
25. a considerable / significant / important advantage 有利的/重要的优势
An adequate knowledge of English is a considerable advantage in communication
with others countries.
掌握充分的英语知识对于同其他国家交流是非常有利的。
26. close inquiry 详尽的调查
He has made close inquires into these matters.
他对这些事情作了详尽的调查。
27. follow-up report 补充报道
Follow-up reports must be given soon.
要求快速给出补充报道。
28. in-depth account of … 对……作全面的报道
It contains an in-depth account of the whole business.
它对整个交易进行了全面报道。
29. to merit serious consideration 值得认真考虑
These views merit serious consideration.
这些看法值得认真考虑。
30. to size up 判断情况
As soon as we have sized up the situation we can make up our minds whether to
take any actions or not.
我们对当前状况做出判断之后,就可以立即决定是否采取行动。

Part VI Useful Sentences and Paragraphs (常用语句和段落)


A. Sentences (语句)
Exercises are as useful and important as your work.
运动和工作一样,同是有用而且重要。
The vision and the wing power take the reader from the realm of present reality to a
splendid future world replete with promises.
视野和想象力把读者从眼前的现实带到一个充满希望的未来世界。
Science is now advancing in our country much more rapidly than every before and is

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being more quickly applied to the needs of life and national defense.
科学在我国,目前比以往任何时候都进展得快多了,并更加地应用到生活和国防各种需要
上去。
This book was published by your publishing house in 1951.
该书是贵出版社 1951 出版的。
Mr. Norman has raised some interesting points, but there’s one thing he has
completely failed to account for.
诺曼先生提出了一些有趣的论点,但有一件事他完全没有能说明。
Nobody can ignore the fact that the experiment is a success.
谁也不能无视这一事实:实验是成功的。
If Mr. Smith is right in saying that, he cannot explain the fact that employment is still
a big problem.
如果史密斯先生这么说是对的话,他不法解释失业是一个大问题这个事实。
The speaker is apparently unaware that dogs have become a public nuisance.
发言人显然没有注意到,狗已经成为一种社会公害。
It is self-evident that inflation rates are higher than interest rates.
通货膨胀高于利率是不言而喻的事实。
The analysis shows that this has nothing to do with the question of pollution.
分析表明这与污染问题毫不相干。
The paper presents the data in terms of basic inputs for double and four storeyed
dwelling.
本文阐述了双层和四层住宅的基本投资数据。
The model describes both the static and dynamic aspects of the security system.
这一模型描述了这种安全系统的静态和动态性能。
Performance goals and various approaches to achieve them are briefly described.
本文简述了运行目标和达到这些目标的各种途径。
The results on system thruput and benchmarks are reported.
本文报告了系统产量和基准。
Steps taken to improve the competitiveness in the UK manufacturing industry are
reported.
本文报告了为改进英国制造业的竞争力而采取的措施。
Program development tools are introduced.
我们引入了项目开发工具。
The Organizational Modeling methodology involves the construction of a
comprehensive model of all or part of an organization.
组织模拟法涉及为整个组织或其一部分建造一个全面的模型。
The article looks at what is happening across the UK as well as at new design
techniques and materials now in use.
本文考察了全英国发生的情况以及现在使用的新设计技术。

12
The author identifies some simple procedures to highlight both hardware and software
problems.
作者确定了一些简单的程序来突出硬软件问题。
This report contains a compilation of selected bibliographic data specifically relating
to recent publications.
本报告包含编辑的一套参考书目资料选,特别涉及近期的出版物。
Included in the report are the measuring results before and after the following tests.
报告中收入了下列试验前后的测量结果。
Also presented is a detailed summary of the considerations that led to the group’s
recommendation.
还给出了有关该科研组所提建议的出发点的详尽纲要。
This paper seeks to justify them in terms of the final secure applications and discusses
how they may be implemented.
本文追求的目标是从最终安全应用的角度来论证这些措施的正确性并讨论如何能把它们付
诸实施。
One of the purposes of this study is to show that the second approach is promising,
and it substantially deduces the development cost.
本项研究的一个目的是证明第二种方法具有前途,它会大大减少开发成本。
Significant and predictive trends were established.
本文确立了重大的预测趋势。
A messenger brought in newspapers with accounts of the affair.
报上的一篇文章报导了该事。
An analysis is carried out in this article about the consumer’s reaction towards the
color change on the label.
本文分析了消费者对商标颜色变化的反映。
The application of new scientific discoveries to industrial production methods usually
makes jobs easier to do.
应用工业生产方法方面的新发现会使这些工作更容易。
The use of this new method was not approved of in this article.
本文并非赞同使用这种新方法。
This paper gives a brief account of the unfair arbitration of the dispute between the
workers and the employers.
本文简述了劳资纠纷的不公正仲裁。
The two embodiments can ensure a correct comprehension of the advantage of this
application.
两个具体实例有助于理解该应用的优越性。
At the end of the conclusion, the author puts forward his suggestion and measures.
在结论的最后部分,作者提出了自己的建议和措施。
A discussion of the interrelationship between the two parties in this matter has been

13
carried out in this article, too.
本文还讨论了双方在此问题上的相互关系。

B. Paragraphs (段落 )
a. Do not think that time spent in exercises is wasted. Exercises can improve you
physical constitution and refresh the mind. After one or two hours of exercises your
can study better. With a strong body you can keep on working without felling fatigue.
With a broken health your work will be interrupted from time to time by fatigue or
sickness.
不要把运动看成是时间的浪费,运动可以增强你的身体素质,激发精神。运动一两个小时
可以增加你的工作效率。如果有强壮的身体,也就能够继续工作而不觉得疲倦,倘若一旦
失去健康,疲劳或疾病常常就会阻碍工作。
b. It is not advisable to study hard right up to the examination. What you want above
all things in the examination hall is a clear head. If you go on studying right up to the
last minute, you will probably feel mentally tired and confused when you come to do
your first paper. So put your books aside a day or two before the examination, and get
out into the open air, and get some exercise and amusement.
在临考前拼命赶功课是不可取的。在考试场中,最需要的是清醒的头脑。如果你在临考前太
用功,到你接触第一张考卷时,就会感到心神疲劳与混乱,所以在考试之前的一两天中,
你不妨把书放开,到室外走动走动,做点体操或游戏。
c. It gives an impression that it is a history of physics in more senses than one. Being
full of delectable stories and academic disquisitions, it may rightly be regarded as a
masterpiece of literature as well as a good textbook of physics.
它给人们的印象是,这是一本具有多种意义的物理学发展史。因为它充满了令人喜爱的故
事和学术性的专题论述,它不但可以被看成是一本好的物理学教科书,还可以被视为一本
文学杰作。
d. At present, everywhere you go around the world you will not be surprised to see
Chinese goods at every corner in the supermarket and free market. Most of them are
articles for daily use such as clothing, hats, shoes and toys, and the low price and
appropriate quality really benefit the people all over the world from China’s economic
growth.
如果现在有机会去世界各国走走,你会吃惊地发现漫天遍野都是中国商品。尽管这些中国
商品还主要集中在衣帽鞋玩具等日用品上,但其便宜的价格和并不差的质量确实让世界各
国人民真正享受到了中国经济增长的好处。
e. The reason for China’s unexpected economic and trading growth is that the many
experts tend to ignore an important factor, which is the scale economy effect in a
country with the largest population in the world. The so-called scale of economy
refers to that with the extension of production scale, the direct and indirect cost of

14
each item will be eventually cut down so as to reduce the production costs and
increase the income. The latest trade theory has proved that assuming two countries
with the same resource gift but different economic scale, the one with larger scale will
take the advantage under the free trade circumstance.
入世后中国经济与贸易增长的态势之所以出乎专家预料,是因为人们都忽视了一个至关重
要的因素,那就是作为世界人口最多国家的规模经济效应。所谓规模经济,是指由于生产
规模的扩大,可以减少每单位产品生产的直接和间接费用,从而降低生产成本,提高收益
最新的贸易理论已经证明,假定两个国家资源禀赋相同,但经济规模不同,那么在自由贸
易条件下,规模较大的国家将处于优势地位。
f. Characteristics such as discretion, decision making, design, organization, etc. are
areas on which various researchers have based their definitions and studies. There is
sufficient evidence today to indicate that the entrepreneurial spirit abounds in “high
tech” corporations.
诸如判断、决策、设计、组织等特征是众多研究人员进行科学定义和研究的领域。今天有足够
的证据说明,“高科技”企业都富有敬业精神。
g. In recent years, the highly protective Korean market has been slowly opening up to
international trade partially in response to continuing pressure from the U.S. and
western European countries. As a result, a growing number of Korean businesses have
established production facilities as well as trading facilities abroad.
近年来实行高度保护主义的韩国市场已在缓慢地向国际贸易开放,造成这种情况的部分原
因是对来自美国和西欧国家的压力作出的反应。结果,日益增多的韩国企业在国外建立了
贸易机构和生产机构。
h. The subject of internal control has emerged as one of the three most important
concerns of business management in the 1980’s. Peter Drucker argues that ideas are
not stifled by the size of the organization but by the organizational structure itself. For
less structured tasks, such as preliminary analysis and problem solving, the use of
inappropriate or inadequate tools can severely constrain performance.
内部控制已成为 20 世纪 80 年代商业管理的三大重要课题之一。彼得·德鲁克认为,扼杀思
想的不是机构的大小,而是机构的结构本身。对于结构化程度比较低的任务,例如初步分
析和解决问题,使用工具不当或不足都会严重限制性能的发挥。

15
Part VII Sample Letter (信函范文)
a.
CONTROL ATRATEGIES IN PATTERN ANALYSIS
A survey is made on the control strategies in pattern analysis. Discussions are made on the
problems of (1)combinatorial and sequential methods, (2)bottom-up and top-down
processes, (3)feedback processes, (4)procedural and declarative methods, (5)use
of knowledge, and (6)recursive analysis processes. Merits and demerits are pointed out
contrastively in and among these methods, with the author’s personal research results. The
important of the feedback and recursive applications of analysis algorithms is also
mentioned to obtain the accurate results.

模式分析的控制策略

通过对模式分析的控制策略进行了调研。就下列问题展开讨论:( 1)组合和排序方法;
(2)自上而下和自下而上的过程;(3)反馈过程;(4)程序法和说明法;(5)知识的
使用;(6)递归分析过程。用作者本人的研究成果比较分析了这些方法的优缺点。同时也
指出了反复应用分析法及其反馈,以获取准确结果的重要性。
b.
How Competitive is Your Management of Technology?
In today’s competitive business environment, market share and profits are very
dependent on the professional management of technology. Trends are
illustrated to represent significant changes that for some engineering
companies present major threats. For others, with insight and courage, they
present new challenges and business opportunities. Some guidelines for
devising and regularly updating a technical review within a corporate business
plan are suggested.
您的技术管理有多大竞争力?
在今天竞争激烈的商业环境里,市场份额和利润都取决于技术的科学管理。本文讨论了对
某些工程公司构成巨大威胁的重大变化趋势。而对于另外的具有远见和勇气的公司来说,
他们面临的是新的挑战和商业机遇。本文对在公司商业计划内创造和不断更新技术的观念
提出了指导性建议。
c.
Abstract: Productivity management is generally acknowledged as being essential to
the economic well being of any business. However, many business managers are
unaware of productivity improvement methodologies. A primary reason for this
imbalance resides within the nation’s colleges of business. Despite recent efforts to
improve productivity education, there are very few colleges of business preparing
managers for production and operation related fields. This paper presents the results
of a study designed to develop a production and operation management curriculum
to be used as a model for institutions offering major programs in the emerging field
of productivity management.
摘要:生产管理一般被认为是任何企业经济效益的基础。然而,许多企业管理人员并不了
解改进生产的方法。造成这一不足的主要原因要追溯到国家的管理学院。尽管近来已作出努
力来加强生产教育,但依然只有极少的管理学院为生产和经营领域培养管理人才。本文介

16
绍了一项研究结果,旨在制定一个生产和经营管理教育计划,为开设新兴的生产管理学科
的院校提供培养模式。
d.
ORGANIZING FOR STRATEGIC MANAGEMENT
The author discussed the factors which make “strategic management” effective.
Among these, a dominant factor is the organization climate which, in its turn, is
determined by the quality of the managers and the availability of alternatives.
He suggests that to improve the organization climate in which strategic
management can be effective, the quality of the managers is a crucial factor.
The scope for alternatives is an important constraint. This article assesses
common problems and failures in strategic management and gives some
suggestions for organizing it, including the use of consultants and the role of
formal procedures.
战略管理的组织
作者讨论了影响战略管理效率的诸多因素。其中一个关键因素是组织环境,而组织环境又
是由管理者的素质以及可供选择的人选所决定的。作者认为为了改善组织环境以提高管理
效率,管理者的素质是一个关键因素。挑选范围是一个重要限制。本文评估了战略管理中的
普遍问题及其失误,并就组织环境提出了建议,包括聘用顾问和发挥正式规程的作用。
e.
Cross-cultural Communication

Abstract: Since 1990s, the world economic integration has influenced the
development of the world economy. The author starts with the analysis of the
merging of the agents in the globalization, the multinational enterprises have been
playing increasingly important roles in shaping the world economy. Then, he
discusses the situation that the tremendous cultural differences exist among
(between) the employees, managers and the corporate cultures as well. He argues
that different mindsets, values and behaviors influence the decision making and
implementation of multinational enterprises’ strategies. Finally, he gets a
conclusion that along with the trend toward a global economy, more and more
people recognize that cultural differences affect all factors of international
business. Therefore, only through the cross-cultural communication and effective
management can enterprises build up their good reputation and achieve their
success in the world market.

Key words: economic integration, globalization, multinationals, corporate culture,

f.

17
A Commentary on Part-of-Speech Labeling
in A New Century Chinese-English Dictionary

Abstract: This paper makes some introductory and commentary remarks on the part-
of-speech labeling of the Chinese headwords and the lexicographical significance of
A New Century Chinese-English Dictionary. It points out that such labeling is
scientific, systematic, and unique in China’s Chinese-English dictionary making,
conforms to the trend of modern dictionary development, and will be a great help to
C-E dictionary makers in their choosing proper English equivalents and users in their
learning and translating.

g.

18
On Circulation Characteristics of Natural Resources and
Policies of Circulation Economy

Abstract: The issues of resources crisis or resources security brought by continuous


growth of the world economies urges the quest for a new idea of aggregate resources
conservation and circulation economy. This paper starts with the analysis of
circulation characteristics of natural resources and explores the mutual relationship
between resources circulation utilization and resources product chain. It also brings
forward the scientific connotation of resources flow , resources circulation utilization
and circulation economy theory. Finally , some policies and measures of macro adjust
and control for realizing circulation economy in
developed countries are put forward. Author considers that the circulation utilization
of all natural resources is determinate by their characteristics of resources product
chains. There are some ways of steady resources product chains in various kinds of
economic activities. The production process of social living materials and producing
materials is both the transformation process of resources product chains and
circulation of materials and energies as well , by ways of resources industrial
conjunction. The circulation utilization of natural resources exists in different sectors
of circulation economy by their closed loop of resources
flow. Any resources could not become wastes and ever accumulate in the environment
but flow in some special and perpetual circulations in changing ways. Author argues
that resources circulation utilization is the foremost measure to realize the circulation
economy and improve the efficiency of resources utilization by three Rs (that is ,
Reduce , Reuse and Recycle) . It also is both the innovation of resources development
technologies and the change of resources utilization manners in three fields of
industries , regions and society. Author still suggests that it is of very importance to
realize resources circulation utilization by establishing and perfecting its legal
systems and favorable economic policies , fully playing the active role of social
organizations and encouraging the public to widely participate in different activities
of resources circulation.

Key words: resources security ; resources circulation utilization ; circulation


economy ; policy

Part VIII Exercises (练习)


1. 请为自己的论文设计一份英文摘要

19
Unit 2 Application letter 申请信

找工作或是求学,往往需要附上一份申请信。一封好的申请信能在有的放矢地介绍自
己、推荐自己的同时引起对方对你的兴趣。写求职信的目的是争取面试机会,换句话说,也
就是要使对方相信你是一个值得考虑的人选。最有效的方法莫如强调你为何可于将来成为
他可用之材。在信中你必须要表达你的申请意愿,同时提供给收信人关于你自身以及申请
缘由的有效信息,例如你是从何处获悉对方有职位空缺、你的教育背景、工作经验,甚至是
与此有关的个人兴趣、嗜好等等。

Part I Occasions That Call for Writing (书写场合)


 申请工作职位
 申请加薪、职位晋升
 申请出国签证
 申请入学
 申请加入某些组织
 申请奖学金、贷款
 某些俱乐部、社团组织入会申请
 申请某项学术专项活动、团队项目
 参与课题申报、专利申请、著作发表

Part II How to Write (如何书写)
在信中你必须要以一两句话来表达你为何会对你所应征的工作感兴趣。告诉收信人你
是从何处获悉对方有职位空缺告诉对方与你有关的教育、工作经验,甚至是与此有关的个
人兴趣、嗜好等。提供你的若干个人资料,例如年龄、婚姻情况、兴趣、种族、你所参与的团体
活动等。提供两三个担保人的姓名及其电话号码。
 用简短的开场白明确陈述写信的目的,即申请什么,从何得知申请信息等。如入学申
请,应明确说明申请何类性质或何种学位的课程,准备何时入学;如属求取,则应说
明应聘哪个职位。申请函一般用:I am writing to apply for the post of … you advertised on

 主体段用来概要介绍自己的情况,包括年龄、专业、学历、资历、特长、兴趣等,旨在给
对方留下深刻的印象。即使附有履历,也应在主体段落总结说明自己的基本情况,强
调自己具备充分的申请资格。
 结束段主要用来敦请对方关照,说明附件,或提出面试请求等。写申请函除了应注意
行文清楚外,还应有意识地推销自己在自我介绍时,充分体现自己的优势,以证明自
己是最佳人选。语气要自信而不傲慢,礼貌而不卑微。

Part III What not to Write (避免提及)
 措词项直接,避免转弯抹角。要给对方一个印象你所感兴趣的是他的公司和他所提供
的工作性质,而非你自己的个人兴趣

20
 表示礼貌,但不要太过分,更不要表示谦卑,避免使用过度自负的语言
 不要为你的技能、经验过分夸张而使人产生自吹自擂的感觉,也不要过分谦躬
 避免自称品学兼优、勤奋好学、工作态度认真等等,这些应该是担保人说的话,不是你
自己说的话。
 如果是有过职业经历的,在信函中避免表示因为你对现任的工作厌烦,才申请此职
 避免说出你所希望的薪水和待遇,只提及你现职的薪水数目

Part IV Tips on Writing (注意事项)
 记住你申请的目的
 确定申请书打字准确,格式整齐,并使其与众不同
 信函语言简洁,做到言简意赅
 语言中肯,以很友善的语气,并有分寸
 如果你前赴面试的时间有所限制,也须于信中说明,但不要把时间限制得太紧。
 提供两三个担保人的姓名及其电话号码。他们能够对你的为人及工作知识有所了解,
他们最好是你的前房主或以前的老师。
 告诉对方与你有关的教育、工作经验,甚至是与此有关的个人兴趣、嗜好等。如果你只
是刚离校门,也不妨告诉对方你曾做过何种暑期工作,虽然并不一定有关连,但起码
向对方表示你具有工作意愿。

Part V Useful Words and Phrases(单词和短语)
C. Words (单词)
1 apply vt.
申请, 应用
vi.
申请, 适用
2 recruit vt.
使恢复, 补充, 征募
vi.
征募新兵, 复原
3 position n.
位置, 职位, 立场, 形势, 阵地
vt.
安置, 决定...的位置
4 vacancy n.
空, 空白, 空缺, 空闲, 清闲, 空虚
5 professional n.
自由职业者, 专业人员, 职业运动员, 职业艺人
adj.
专业的, 职业的
6 expertise n.

21
专门技术
7 advertisement n.
广告, 做广告
8 employment n.
雇用, 使用, 利用, 工作, 职业
9 career n.
事业, 生涯, 速度
10 reemployment n.
重新雇用, 重新使用
11 seek v.
寻找, 探索, 寻求
12 inquire v.
询问, 问明, 查究
13 request vt.
请求, 要求
n.
请求, 要求, 邀请
14 enclose vt.
放入封套, 装入, 围绕
15 enclosure n.
附件
16 valuable adj.
贵重的, 有价值的, 颇有价值的
17 attract vt.
吸引
vi.
有吸引力, 引起注意
18 successively adv.
接连着, 继续地
19 pertinent adj.
有关的, 相干的, 中肯的
20 expect vt.
期待, 预期, 盼望, 指望
21 interview n.
面试
22 grant vt.
同意, 准予, 承认(某事为真)~
23 available adj.
可用到的, 可利用的, 有用的, 有空的, 接受探访的
24 arrange v.
安排, 排列, 协商

22
25 schedule n.
时间表, 进度表
v.
确定时间
26 convenience n.
便利, 方便, 有益, 有用的
27 provide v.
供应, 供给, 准备, 预防, 规定
28 consideration n.
体谅, 考虑, 需要考虑的事项, 报酬
29 attention n.
注意, 关心, 关注, 注意力, (口令)立正!
30 sincerely adv.
真诚地
31 truly adv.
真实地, 不假
32 faithfully adv.
忠诚地, 如实地, 切实遵守地
33 autobiography n.
自传
34 presentation n.
介绍, 陈述, 赠送, 表达
35 academic adj.
学院的, 理论的
36 certificate n.
证书, 证明书
vt.
发给证明书, 以证书形式授权给...
37 award n.
奖, 奖品
vt.
授予, 判给
38 recommendation n.
推荐, 介绍(信), 劝告, 建议
39 qualification n.
资格, 条件, 限制, 限定, 赋予资格
40 reference n.
提及, 涉及, 参考, 参考书目, 证明书(人), 介绍信(人)

D. Phrases (常用短语)
1. I wish to apply for the post … advertised in the … on … 我希望应征……号……的广

23
告中所征求的……职位。
I wish to apply for the post of Financial Manager advertised in the Business Weekly
on July.
我希望应征七月四号商务周刊的广告中所征求的财务部经理职位。
2. I was interested to see your advertisement in … and … 我对你们在……上所登的广
告甚感兴趣,并……
I was interested to see your advertisement in Job Market and wish to apply for this
post.
我对你们在人材市场报上所登的广告甚感兴趣,并希望应征这一职位。
3. I am writing to enquire whether you have a suitable vacancy in … which 我特此写
信请教,……是否有空缺,……
I am writing to enquire whether you have a suitable vacancy in Human Recourse
Department which I might be usefully filled.
我特此写信请教,人力资源部是否有空缺,可以让我来应征。
4. I understand from Mr. … one of your suppliers, that there is an opening in your
company for ….我由……先生系你们的供应商之一……得知贵公司有一……空缺。
I understand from Mr. Wilton Mills one of your suppliers, that there is an opening
in your company for sales representative.
我由威尔顿·米尔斯先生---你们的供应商之一得知贵公司有一销售代理空缺。
5. Mr. … informs me that he will be leaving your company on … and in his position
has not been filled, I …先生告诉我说,他将于……离开贵公司,如果他的职位仍然未
决定人选,我……
Mr. Jerry King informs me that he will be leaving your company on October 8 and
in his position has not been filled, I should like to be considered.
杰里王先生告诉我说,他将于 10 月 8 日离开贵公司,如果他的职位仍然未决定人选,我
希望能被考虑。
6. ability to deal with difficult problems 处理棘手问题的能力
He has always tried to train his ability to deal with difficult problems.
他一起努力锻炼自己处理棘手问题的能力。
7. several years’ experience in education 在教育领域有多年的经验
You will see that I have had several years’ experience in education (teaching and
administration.
你会看出我在在教育领域有多年的经验(有教学和管理)。
8. consider sb. as a good candidate for… 认为某人是良好候选人
Please consider me as a candidate for the regional sales manager.
请考虑我作为地区销售经理的良好候选人。
9. to believe I have a excellent skills in … 认为我在……方面有卓越的才能
My colleagues believe I have a excellent skills in communication.
我的同事们相信我有卓越的交际能力。

24
10.to think highly of 对……给予很高的评价
I think so highly of your products that I would consider it an honor to represent your
company.
我对贵公司的产品给予很高的评价,并认为代表贵公司是我的荣幸。
11.quite familiar with 熟悉
I’m quite familiar with office administrative work.
我对办公室管理工作非常熟悉。
12.design and administration experience 设计和管理经验
In the past ten years he has accumulated mush design and administration
experience.
在过去的十年中他积累了丰富的设计和管理经验。
13.to receive specialized training in … 在……接受专门训练
When I was at university I received specialized training in logistic management.
我在大学的时候接受过物流管理方面的专门训练。
14.in response to your advertisement 对贵公司招聘广告的应聘
My application for the position is in response to your advertisement in The Wall
Street Journal (May 18) ---supervisor of build site.
我的申请是对贵公司 5 月 18 日华尔街日报上招聘建筑工地监督的应聘。
15.at any time that would be convenient for you. 在您方便的时候
I would be very pleased to discuss my application at any time that would be
convenient for you.
我将十分高兴的在您方便时讨论一下我的职位申请。
16.be qualified to do the work well 有资格做好这项工作
With his qualification and experience I believe that he is qualified to do the work
well.
从他的学历和经历上看,我认为他有资格做好这项工作。
17.be very enthusiastic in pursuing a career in … 在……热情地追求事业
He is very enthusiastic in pursuing a career in your company.
他热情地在贵公司追求自己的事业。
18.make enormous contributions to 对……做出重大贡献
I am convinced that my ability and experience will make enormous contributions to
the growth of your company and I am most eager to prove it to you.
我的能力和经验将对公司做出巨大的贡献,我也急切地要向你证明这点。
19.to have the privilege of an interview 有幸参加面试
Seeing is believing and I an eager to have the privilege of an interview to show
myself.
眼见为实,我急切希望有幸参加面试来展示自己。
20.to arrange a interview at your convenience 在您方便的时候安排面试
I would be very grateful if you could arrange an interview at your convenience.

25
若在方便的时候安排面试,我将不胜感激。

Part VI Useful Sentences and Paragraphs (常用语句和段落)


B. Sentences (语句)
The enclosed resume indicates my broad experience in the area of public relations and
management communications.
随函所附的履历表显示出我在公共关系及管理沟通这些领域的广泛经验。
All of my professional experience has been in manufacturing organizations.
我的专业经验都是运用于制造业。
I’d like to have your attention to page 2 of my resume, on which I describe my
concept of public relations.
我想烦您特别注意我在履历表第二页所叙述的公关理念。
I am responding to your advertisement in the Job Market for a civil engineer.
我来应聘的是您在人才市场报上刊登的土建工程师的职位。
I was very much pleased to see that you are advertising for a bookkeeper because I
have long admired your firm’s work.
看到你们登广告招聘一名记帐员,我很高兴,因为很久以来我一直在羡慕你们公司的工作。
I would have applied to your for a position some time ago, if you had a vacancy.
如果你们早有空缺,我早就期望着向你申请一个职位。
I also handle trade acceptances, drafts and notes and see that they are met on due
dates.
我还可以处理商业承兑、汇票和票据,并且保证使它们如期支付。
For the past five years, I have been with Smith and Jones.
过去五年,我一起在史密斯和琼斯公司工作。
I am a skilled software designer.
我是一名熟练的软件设计员。
I am interested in your position for a operator of the drill.
我对你们提供的钻床操作工的职位感兴趣。
This is a task that calls for technical skills.
这是一个要求有熟练技术能力的工作。
I trust you will consider my application favorably and grant me an interview.
相信您会对我的申请优先予以考虑,并准许我前来面谈。
I look forward to the opportunity of attending an interview, at which I can provide
further details.
我希望有机会面谈并提供进一步的资料。
Recommendations and references are available upon request.
如果需要,可提供推荐人和证明人。
All my colleagues found me responsible and innovative.
我的同事们都认为我是一个极其负责任并有创新精神的人。

26
A summary of my qualifications is enclosed.
随函附上我个人的简历。
I would appreciate the privilege of an interview. I may be reached at the address given
above, or by telephone at 32333416.
如若可能给予面试机会,请联系上述地址或拨打电话 32333416,不甚感激。
I would be glad to have a personal interview,and can provide references if needed.
如能获得面试机会不甚感激,如若需要可以提供推荐人。
Thank you for your consideration.
谢谢您给予考虑。
I welcome the opportunity to meet with you to further discuss my qualifications and
your needs.
期待能与您会面并进一步就我个人素质和公司需要进行探讨。
I have enclosed a resume as well as a brief sample of my writing for your review.
随函附上简历一份及简要论述以供参考。
I look forward to meeting with you to discuss further how I could contribute to your
organization.
期待能与您会面并讨论未来我将如何致力于为贵机构作出贡献。
Thank you for your attention to this matter.
谢谢您对此给予的关注。

B. Paragraphs (段落 )
a. I think is now time for me to take the jump. Here are my qualifications: I can keep a
full set of books by double entry; make out weekly and monthly trial balances; make
out monthly profit and losses accounts and balance sheets.
我认为,现在是我有所作为的时候了,我所具备的能力如下:能进行全套帐本的复式簿记
制订周和月的预算表,完成月份损益帐,编制资产负债表,等等。
b. At the suggestion of Mr. Dick Holmes, I am writing to apply for a position in the
Instrumentation and Control Group. My work experience in instrumentation should be
of value to the group’s latest project, as should my engineering experience at
University of South Carolina in automatic control and power plant systems.
迪克·霍尔摩斯先生建议我写信申请检测仪表和控制组的一个职位。我在检测仪表方面的工
作经历对这个组最近开展的一些项目应可派上用场,而我在南卡罗来纳大学取得的自动控
制和发电站系统工程方面的经验也同样有用。
c. I am expecting to receive my Bachelor of Science degree in ECUST in June 2007.
My career goals include a desire to advance in the area of technical management. I am
ready to discus my credentials with you at your convenience. If this is possible, I can
be reached at 021-63899265.
预计 2007 年 6 月我就会拿到华东理工大学的机械工程学学士学位。我的职业目标之一就是
进入技术管理部门。我随时可以在您认为方便的时候谈谈我的资历证明方面的话题,如有

27
此可能,请打 021-63899265 便可联系到我。
d. I am writing to request your support for my application as a PhD candidate for the
Georgia Graduate School of Business. My qualifications include a Master of Science,
a Bachelor of Science in Engineering from the University of California and the
following abilities:
我写这封信请求您支持我申请乔治亚经济研究所攻读博士学位。我所具备的资格包括加利
福尼亚大学授予的工程学硕士和学士学位,以及如下才能:
e. To stay competitive in the future, I have decided to further my study as a PhD
candidate. I would be happy to provide any further information you might wish. Your
consideration will be appreciated.
为了在将来仍能保持竞争力,我决定博士深造。如您愿意,我将很高兴提供您进一步了解
任何情况所需的信息。十分感谢您的关注。
f. That is why I think you may be interested in my application. I do know the
fundamentals of newspaper work, having been for two years editor of my university
paper and for one year editor-in-chief of the Nanjing University Journal. I have just
settled in Shanghai. I love this community and I would like to earn my living here.
这就是我认为您可能对我的申请感兴趣的原因。因为我当过两年的大学学报编辑,当过一
年《南京大学学报》的主编,我确实懂得新闻工作的基本原则。我刚在上海定居下来,我喜
欢这个地方,愿意在这里谋生。
g. I truly believe that responsible business experience, expertise in secretarial skills
and procedures, and a sincere love of teaching make an ideal combination for the
position you advertised. At age 24 I feel ready for a new challenge, and I hope you
will offer that challenge to me.
完备的商务经验,秘书实务的专业,以及对教育工作的热爱。我个人深信结合了这三项条
件的人才,正是贵公司刊登广告的所要找的理想人选。 24 岁的我已经准备好,要迎接人生
的另一挑战,希望各位能为我带来所期待的挑战。
h. You will see that my original plans were to teach geography, but jobs in this area
just didn’t exist at the time I graduated; thus I chose a secretarial occupation where
there were many opportunities. I am very glad that I have an unusual talent for
administrative office work.
您可以看出,我个人最初的志趣在地理教学。但是毕业时没有职位,于是我选择了机会较
多的秘书职务,我很高兴自己对于办公室的管理工作颇有天分。
i. Yet the desire to teach remains. You will see that I have been taking coursers in
word processing and related subjects during the past two years. I find teaching
immensely exciting and rewarding.
然而,从事教育工作的意愿仍旧强烈,您可以看出在过去的二年中我学习了文字处理和相
关课程,我发现教学是一项十分鼓舞人心并且很有收获的工作。
j. I enjoy working with people very much. I look forward to hearing from you and

28
could be available for interview any time. I would be glad to supply any further
information required. I am sure I have the enthusiasm and abilities you are looking
for.
我喜欢从事与人打交道的工作。希望能得到您的回音,我随时可以去面试。若需要,我很愿
意提供进一步的资料。我相信自己具备您所需要的热忱和能力。

Part VII Sample Letter (信函范文)


格式模板

29
(Your address)
(Your telephone number)
(Date)
The Advertiser
(His Address)

Dear Sir,
Re: APPLICATION FOR (THE POST)
-------------------------------------------
..............................................................................................................................................................
............................( Beginning of the letter)
..............................................................................................................................................................
..............................................................................................................................................................
.........................................................................................................................................
(Introducing yourself)
..............................................................................................................................................................
..............................................................................................................................................................
..............................................................................................................................................................
..............................................................................................................................................................
........................................................................................
(About your personal ability)
..............................................................................................................................................................
..............................................................................................................................................................
...........................................................................................................................................
(About the enclosure and other)
..............................................................................................................................................................
................................(Ending)
Yours faithfully,
_______________
(signature)

a. Apply for a Master degree candidate

30
Department of Electrical Engineering
East China University of Science and Technology
130 Meilong Road, Shanghai, 200237
People’s Republic of China
April 2, 2007

Admissions Officer
Graduate School of Engineering
Massachusetts Institute of Technology
Cambridge, Massachusetts 02139
United States of America

Dear Sir,
I left ECUST (East China University of Science and Technology) as a graduate亲
in electrical engineering in June. 2007. Now I am an assistant and experimenter,
working in the Department of Electrical Engineering of ECUST. To pursue further
studies I wish to enter the Graduate School of Engineering of the Massachusetts
Institute of Technology to study for the degree of Master of Science.
Your institute has a long history and a fine tradition of scholarship. It is well
staffed and equipped, enjoying world-wide fame. To find a place in such an ideal
school of higher learning is indeed a matter of the greatest honour. It is my long-
cherished hope that I will be fortunate enough to be admitted into it.
I should be grateful to know the conditions under which the applicants are
accepted. Would you please send me an application from and some related
information?
I am looking forward to your early reply.
Respectfully yours,
Liu Feng
爱的先生:
我于 2007 年 6 月毕业于华东理工大学电机工程系,目前在电机工程系工作,担任助教
兼实验员。为了进修深造,我希望能进入马萨诸赛理工学院工程研究生院攻读理学硕士学
位。贵院有着悠久的历史和优良的学风,师资力量雄厚,教学设备精良,享有崇高的国际
声誉。 能在这样一所理想的高等学府深造,实为一件无上光荣的幸事。我很久以来一直向
往能有幸进入贵院学习。
我很想知道贵院招收研究生的条件。烦请给我寄份报名单和有关材料。
盼能早日收到您的复信。此致
敬礼
刘峰

31
b. Apply for a job

NO.130 Meilong Rd.


Shanghai, 200237
(021)64253101
November 12, 2007
Human Resources Department
International Import & Export Co., Ltd.
1265 Jinjiang Rd. Shanghai 200056

Dear Sir or Madam:


I am very interested in your advertisement for a sales manager in this week’s
Marketing Report and would like to apply. My education background and my
summer jobs should be of value to my future career.
My major is International Trade, with emphasis on international marketing and
trading policy. As you will see from my enclosed resume, I have minored in
English, which I considered would be closely connected with international trade. I
am very pleased to say that I have been a student with brilliant academic record.
You may ask my department about my academic ability and my character.
I will be graduating with a Bachelor of Science degree in International Trade in June
2008 and I will be available for employment immediately thereafter. If you would
like to grant me an interview, I will be most grateful.
Thank you for your consideration.
Sincerely yours,
Enclosure: A resume
上海市梅陇路 130 号,200237
(021)64253101
人力资源部
国际进出口有限公司
锦江路 1265 号,上海,200056
敬启者:
我对你们本周刊登在《市场报告》上的招聘销售经理的广告很感兴趣,愿意申请这份工
作。我的学历和承担过的暑期工作在我未来的职业生涯中是可以派上大用场的。
我的专业是国际经济与贸易,重点在国际营销和贸易策略。您将从我随信附上的个人
简历中看到,我也兼修了英语,因为我觉得这门学科与国际贸易联系紧密。我很高兴,我
一直都是个学业优异的学生。您可以向我们系里询问我的学术能力和品行为人。
我将于 2008 年 6 月份获得国际贸易专业理科学士学位,一俟毕业我就可以参加工作。
如您愿意准予我面试,将不胜感激。
谢谢您给予考虑。
诚挚的……
附件:一份简历
c. Apply for a job

32
135 Xingang Road
Shanghai, 200037
November 8, 2007
Mr. CAO Zheng
International Import & Export Co., Ltd.
1265 Jinjiang Rd. Shanghai 200056

Dear Mr. Cao:


I have seen your advertisement in Shanghai Morning Post of October 30 and wish to apply for the
post of English Secretary. I am very much interested in securing a position while still in my 4 th
year at college. As you will see from my enclosed resume, I am well qualified and have had some
experience with some Shanghai based foreign companies or joint ventures.
I have concentrated on English language skills, English and American Cultures, and some
secretarial courses. I have taken various courses that I felt would be of value to an English
secretary. A few of these courses are Fundamentals in Computer Use, Business Law and
International Trade.
I enjoy working with people very much. I look forward to hearing from you and could be available
for interview any time. I would be glad to supply any future information required. I am sure I have
the enthusiasm and abilities you are looking for.
Thank you for your consideration.

Sincerely yours,
Enclosure: A resume

上海市新港路 135 号,200037


2007.11.8
曹征先生
国际进出口有限公司
上海市锦江路 1265 号,200056
亲爱的曹先生:
我看到了贵公司刊登在 10 月 30 日的《上海早报》上的广告,愿意申请英文秘书一职。
我有兴趣在念大四时就找到一份工作。您会从我随信附上的简历中看到,我在各方面很合
格,而且有在外资企业或合资企业的工作经验。
我主修英语语言、英美文化、以及几门与秘书工作相关的课程。我还修了一些我认为对
一位英文秘书而言会大有用场的课程,例如:计算机应用基础、商业法、国际贸易。
我喜欢从事与人打交道的工作。希望能得到您的回音,我随时可以去面试。若需要,我

33
很愿意提供进一步的资料。我相信自己具备您所需要的热忱和能力。
谢谢您给予考虑。
诚挚的……
附件:一份简历
d. Apply for a school
Dear Sirs,
I would like to apply for the Research Studentship which was advertised in the
2004 brochure of Study and Research in the United Kingdom, issued by the
British Council.
I am twenty-eight, and have a first degree in economics from East China
University of Science and Technology (2002). Since graduation I have been
working in economic practice which specialized in foreign trade. I am particularly
interested in the setting up small business in a Chinese context and in the
application of entrepreneurship to Chinese business field generally.
If you think I might be suitable, I would be very grateful if you could send me
some information about the Studentship and an application form.
Thank you

Yours faithfully,
e. Applying for Scholarship
Dear Sirs,
I would like to apply for a British Council Scholarship to study in Britain.
I am in my final year of a 4-year degree course in Civil Engineering at East China
University of Science and Technology In our last two years we have to choose an
optional subject, and I have opted for Urban Planning, with special interest in the
planning of traffic-free city centers. Moreover, I have had some working experience: I
worked as an unpaid assistant for three months (May to July last year) in the Planning
Bureau of the Shanghai Municipal Government.
I am not involved in any current research, but my reading has included many
articles and reports, several of which were from Great Britain and the USA, on
traffic-free shopping centers of many Chinese cities suffer from the dense traffic
there.
The reason I would like to study in Britain is to have the opportunity of learning
from those planners who are responsible for present and future developments in the
area.
I understand that Leeds Universities is heavily engaged in this work, and
consequently, I have applied to the admission. I would be most grateful if you can
grant me a scholarship so that I can pursue my graduate study in Britain.
Yours faithfully,

f. Applying for Job Vacancy

34
Dear Sirs,
I am writing to apply for the post of Accountant you advertised in yesterday’s
China Daily.
My professional training and experience all contribute to my qualifications for the
job. I graduated from Shanghai University in 2006. Apart from courses in Finance and
Accounting, I learned English and Secretarial Practice at school and passed the
College English Test Band 6. You will note from my enclosed resume that I was
awarded First-prize Scholarship two times for my excellent academic performance.
After graduation, I worked as a secretary in a chemical company in the suburbs. My
routine work involved a lot of typing and computer operation. I believe that such
secretarial experience will be taken into favorable consideration.
I have enclosed a resume for your reference. Please let me know if any further in
formation is needed.
I should be grateful if you could let me know the result of my application in due
course.

Yours faithfully,

g. Applying for a Job


Dear Mr. Smith,
It has come to my attention that your current Director of Public Relation is on the verge of
retirement, and that that position may be open shortly. If this is true, would you please consider
this as my application for it.
The enclosed resume indicates my broad experience in the area of public relations and
management communications. It seems to me that this experience, together with my education
has given me ideal preparation to assume the role of the director of public relations in a firm
such as yours. All of my professional experience has been in manufacturing organizations. My
current employer, John and Smith manufactures products closely allied to your own, so I am
quite familiar with the kinds of issues and problems that your public relations people have to
deal with.
I’d like to call your attention to page 2 of my resume, on which I describe my concept of
public relations. I am convinced that this function can make enormous contributions to growth
and profits, and I am most eager to prove it to you.
Let me say that I have been very happy with my work at John and Smith. However, I see no
opportunity in the near future to direct a full-scale public relations program and I am eager to
become established with a large company where I can assume this broader responsibility.
May I have the privilege of an interview? If you will let me know when it is convenient for
you to see me, I will arrange my calendar accordingly. You may telephone me on 1338-1692-
668.

Sincerely yours,

h. Applying for a Visa

35
Yours Excellency,
I am writing to apply for a visa for Mr. Li, the Chief Executive Officer of this corporation, to
visit London.
Mr. Li will be leaving Shanghai on 3 May for a business tour of London, subject to issue of
the visa, proposes to arrive in London on the same day, and to stay for about a week. His address
in London will be the Holiday Inn.
The purpose of Mr. Li’s visit is to gain information about the latest development in business
in order to explore possibility of increasing trade between our two countries. Our corporation
would guarantee Mr. Li’s financial security during his stay in London and payment of all
expenses he may incur. We enclose the following supporting documents:
1. Mr. Li’s passport.
2. A check for the visa fee.
3. A registered, stamped, addressed envelop for return of the passport.
4. A copy of our corporation’s catalogue for your reference.
Should you require any further information, if you will let me know, I shall be happy to
supply it.

Part VIII Exercises (练习)


The following is the letter of application from John Smith, but the order of the letter is illogical,
please rearrange it logically.

a. My work experience has familiarized me with many of the challenges involved in public
relations today. I am sure that this, together with my understanding of the needs and expectations
of sport and nature enthusiasts, would be extremely relevant to the position. Moreover, as my
mother is German, I am fluent in this language and would definitely enjoy working in a German-
speaking environment.

b. Although I am presently employed by a non-profit making organization, it has always been my


intention to work in a commercial environment. I would particularly welcome the chance to work
for your company as I have long admired both the quality of the products that it provides and its
position as a defender of environmental causes. As you will notice on my enclosed resume, the job
you are offering suits both my personal and professional interests.

c. Dear Ms Bausoin

d. I would be pleased to discuss my curriculum vitae with you in more detail at an interview. In the
meantime, please do not hesitate to contact me if you require further information. I look forward to
haring from you.

e. 18th Match 2007

f. I am writing to apply for the position which was advertised last month in the Job Market.

g. 58 Hanover Street

36
Edinburgh
EH 6 6LK
UK

h. Nathelie Baudoin
Patagonia Gmbh
Reitmorstrasse 50
800800 Munich 22
Germany

Fiona Scott

Yours sincerely

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Unit 3 Resume 简历

简历,顾名思义就是对一个人的求学、工作、社会活动等主要经历所作的简要概括。美
国英语借用了一个法语词 résumé 来表示,也可以写作 resume。英国英语中使用的是 CV
出自拉丁文 curriculum vitae。写好一份简历并不是件容易的事。它要求我们能遵循某些约
定俗成的内容和形式,借助精心策划、组织的版面格式,运用一定的写作技巧,将自己最
具光彩的一面展示出来,以尽量让自己的简历在突出自身专长和强项的同时又特别符合应
聘单位的需求条件。

Part I Occasions That Call for Writing (书写场合)


 工作广告应聘
 工作申请
 询问公司职位空缺
 职位晋升
 大学入学申请
 某些组织成员资格申请
 某些俱乐部申请
 申请某项学术专项活动
 参与课题申报、专利申请、著作发表

Part II How to Write (如何书写)
简历的格式并无既定的范本,其格式可根据招聘单位的要求灵活多样。一份简历所能
提供的信息主要包括个人资料、求职目标、教育背景、工作经历、特殊技能、荣誉奖励、资格证
书、兴趣爱好、推荐人士等等。
 个人资料:包括姓名、性别、地址、联系方式与电话,必要时,还可以加进更具体的内
容,如身高、体重、年龄、健康状况、婚姻情况等等
 求职目标:注明你想要申请的具体工作或职位,有时还须简要说明自己对将来发展方
面的明确规划
 工作经历:具体表述自己的工作经历、职务和职责,注意突出自己的能力、承担的责任
和取得的成绩
 教育背景:强调自己拥有适合应聘职位的知识结构,通常说明获得的学位、专修辅修
课程、学习成绩以及相应的学历或资格
 特殊技能:所列出来的技能应该是与从事的工作紧密相关、有助于做好工作的技能
 荣誉奖励:介绍获奖情况,注明获奖的时间、奖项等细节
 资格证书: 表明自己在本专业领域内达到的层次和水平,专业越对口、证书级别越高
越能引起招聘单位的重视
 推荐人士:提供证明人的姓名、地址、电话,推荐人最好是你的老师、主管或是在相关
领域里颇具影响力的人士
 最后表示:I hope to have the opportunity of discussing the position further…

38
Part III What not to Write (避免提及)
 主次分明,避免遗漏重要信息,同时避免提供无关紧要的信息
 准确简明,简历提供的资料力求准确无误,切忌无中生有、弄虚作假
 重视细节,避免在语法、拼写以及标点符号等方面出错
 避免使用过分的词汇,措词力求专业规范
 版面设计整洁美观,避免涂改和污点
 避免强调个人能力、提及个人收入
 避免使用模棱两可的词汇

Part IV Tips on Writing (注意事项)
 记住你撰写的目的
 确定打字准确,格式整齐,并使其与众不同
 简洁,做到言简意赅
 不要表示是因为你对现任的工作厌烦才申请此职
 语言中肯,以很友善的语气,并有分寸
 注意长度一般不超过两页
 不要寄学历证书的原件,复印件与申请信一起寄,原件在正式会晤时带上
 若简历中注明推荐人士,一定要事先征得对方的同意
 打印并签名

Part V Useful Words and Phrases(单词和短语)
E. Words (单词)
1 gender n. 性别
2 male/female n. 男性/女性
3 nationality n. 国籍
4 address n. 地址
5 zip code/post code n. 邮编
6 major n. <美>[教]主修课
adj. 修的, 成年的, 大调的
vi. 主修
7 minor n. 未成年人, 副修科目
adj.较小的, 次要的, 二流的, 未成年的
vi. 辅修
8 required course n. 必修课程
9 elective course n. 选修课
10 dissertation n. (学位)论文, 专题, 论述, 学术演讲
11 degree n. 学位, 地位, 身份
12 diploma n. 文凭, 毕业证书,荣誉等的证书,奖状
13 Master of Science degree abbr. 硕士,理科硕士
(M.S., MS)

39
14 Master of Arts degree abbr. 学硕士
(M.A., MA)
15 bachelor n. 理学士
16 undergraduate n. 大学肄业生, (尚未取得学位的)大学生
17 graduate n. (大学)毕业生, 研究生
18 Ph D candidate abbr. 博士学位研究生
19 scholarship n. 奖学金, 学问, 学识
20 student union n. (大学的)学生活动大楼,学生会
21 Youth League committee n. 共青团
22 student leader n. 学生干部
23 monitor n. 班长
24 on-campus job 校内兼职
25 off-campus job 校外兼职
26 adviser/advisor, boss n. 导师
27 ability n. 能力
28 candidate n. 候选人
29 certificate n. 证明
30 comprehensive a. 全面的
31 distinguish v. 区别
32 encourage v. 鼓励
33 imagination n. 想象
34 implement v. 执行
35 volunteer v. 自愿
36 professional n. 职业
37 opportunity n. 机会
38 integrate v. 结合
39 inspire v. 鼓励
40 equivalent a. 相当于

F. Phrases (常用短语)
1. ability to adapt to a new environment 适应新环境的能力
His ability to adapt to a new environment is unquestionable.
他适应新环境的能力不容置疑。
2. interpersonal skills 人际之间交往能力
Her interpersonal skills win her friends everywhere.
她的人际之间交往能力使她在各地都赢得了朋友。
3. technical skills 专门技术
Technical skills are required to do this job well.
做好这项工作需要专门技术。
4. collaborate with 合作
John collaborates with his father in writing the book.
约翰和他父亲合作写作这本书。

40
5. able to explain facts and statistics clearly and succinctly 能简明地解释事实和数据
He is able to explain facts and statistics clearly and succinctly in any cases.
任何情况下他都能简明地解释事实和数据
6. a good working knowledge of 良好的专业知识
I have a good working knowledge of environment protection.
我有良好的环境保护的专业知识。
7. best quality 最大优点
Enthusiasm and sympathy are his best quality.
热心和同情心是他最大的优点。
8. strong candidate 强有力的候选人
Please consider me a candidate for the job.
请将我列为该项目的强有力的候选人。
9. be responsible for …
The pilot is responsible for the passengers’ safety.
机长对乘客的安全负有责任。
10. have specialized in … 专门从事
Our company has specialized in import and export of light industry.
我们公司专门从事轻工业产品的进出口工作。
11. have an opening for … 正在招聘
From the advertisement of July 8, I know that you have an opening for regional
business representative, which I’d like to apply.
从七月一日的广告上得知正在招聘地区业务代表,我愿意申请该职。
12. regional business manager 地区业务经理
During the time when he was the regional business manager, sale in the territory
increased 22 percent.
他担任地区业务经理职务期内,区域业务量增长 22%
13. become interested in …产生兴趣
I became interested in selling because I felt it provided broader opportunities for
me.
我逐渐地对销售产生兴趣,发现这个业务领域提供我更加宽广的机会。
14. a wide range of responsibilities 具有较广的责任范畴
In my present post of Private Secretary to the General Manager at a manufacturing,
I have a wide range of responsibilities.
我目前在一家制造公司担任总经理的私人秘书工作,具有较广的责任范畴。
15. in my employer’s absence 当老板不在时
My responsibilities include attending and taking minutes of meetings and
interviews, and supervising junior staff, as well as the usual secretarial duties in my
employer’s absence.
我的工作范畴包括出席会议、做会议记录和会谈记录,当老板不在时代为接待访客、处

41
理信件、管理高级职员,以及一般的秘书职责。
16. curriculum vitae is enclosed 附上简历
A copy of my curriculum vitae is enclosed giving further details, together with
copies of previous testimonials.
在此附上个人详细的简历及学历证书复印件。
17. give further details 提供进一步的详细资料
My former boss has written the enclosed testimonial and has kindly agreed to give
further details should they be needed.
在此附上我的前任老板的推荐信,如果需要,他愿意提供其他详细情况。
18. satisfactory arrangement 令人满意的安排
I am looking forward to your satisfactory arrangement.
我期待着你们做出令人满意的安排。
19. valuable experience 宝贵经验
I thoroughly enjoy my work and am very happy here, but feel that the time has
come when my valuable experience in marketing has prepared my for the
responsibility of full sales management.
我对现在的工作很满意并且一向都很愉快,但就我对市场的宝贵经验而言,应该是我担
负起全部市场经营的时候了。
20. in charge of 负责……
A position that in charge of management training programs.
负责管理培训项目的职位。

Part VI Useful Sentences and Paragraphs (常用语句和段落)


C. Sentences (语句)
说明应聘职位( Stating Your Job Objective)
A responsible administrative position which will provide challenge and freedom
where I can bring my initiative and creativity into full play.
负责管理的职位,该职位将提供挑战和自由,使我能充分发挥我的进取精神及创造能力。
An executive assistant position utilizing interests, training and experience in office
administration.
行政助理的职位,能运用办公室管理方面的兴趣,训练与经验。
A position in management training programs with the eventual goal of participating in
the management rank of marketing.
管理培训计划方面的职位。最终目标在参与市场管理层。
An entry-level position in sales. Eventual goal: manager of marketing department.
销售方面的初级职位。最终目标:销售部门的经理。
A position requiring analytical skills in the financial or investment field.
财务或投资领域需运用分析技巧的职务。
To begin as an accounting trainee and eventually become a manager.

42
从当会计见习开始,最后成为经理。
An entry-level position in an accounting environment, which ultimately leads to
financial management.
会计部门的初级职务,最后能够管理财务。
A position as data-processing manager that will enable me to use my knowledge of
computer systems.
资料处理经理的职务,能保证我运用电脑系统的知识。
An entry-level position responsible for computer programming.
负责计算机程序设计的初级职务。
Administrative assistant to an executive where short-hand and typing skills will be
assets.
高级管理人员的行政助理,将用上速记和打字技能。
A position which will utilize my educational background in biology, with prospects of
promotion.
谋求能运用我在生物学方面的学识,并有晋升前途的职位。
Responsible managerial position in human resources.
人力资源方面负责管理的职务。
A position in Foreign Trade Department, with opportunities for advancement to
management position in the department.
外贸部门的职位,有机会晋升到该部门的经理职务。
An administrative secretarial position where communication skills and a pleasant
attitude toward people will be assets.
行政秘书的职务,用得上交际技巧和与人为善的态度。
A position as a design engineer in an engineering department.
工程部门设计工程师的职位。
Looking for a position as a computer programmer with a medium-sized firm.
谋求一家中型公司的计算机程序员职位。
To serve as sales promoter in a multinational corporation with a view to promotion in
position and assignment in parent company's branch abroad.
担任多国公司的推销员,期望在职位上有晋升并能分派到母公司的海外分公司去工作。
说明教育程度 (Stating Your Education )
Useful Courses for English-teaching include: Psychology, teaching methodology,
phonetics, rhetoric, grammar, composition.
对英语教学有用的课程包括:心理学、教学方法论、语音学、修辞学、语法、写作。
Specialized courses pertaining to foreign trade: Marketing principles, international
marketing, practical English correspondence and telecommunications, foreign
exchange, business English.
和外贸相关的专门课程:市场学原理、国际营销学、实用英语函电、外汇兑换、商务英语。
Courses taken that would be useful for computer programming are: Computer science,

43
systems design and analysis, FORTRAN programming, PASCAL programming,
operating systems, systems management.
对计算机编程有用的课程有:计算机学、系统设计与分析、FORTRAN 编程学、PASCAL 编程
学、操作系统、系统管理。
Academic preparation for management: Management: Principles of management,
organization theory, behavioral science. Communication: Business communication,
personnel management, human relations. Marketing: Marketing theory, sales
management.
大学时为管理所做的学术准备:管理学:管理学原理、组织理论、行为学。交际学:商务交
际、人事管理、人际关系。市场学:市场学理论、营销管理。
Major courses contributing to management qualification: Management, accounting,
economics, marketing, sociology.
对管理资格有帮助的主要课程:管理学、会计学、经济学、市场学、社会学。
Among the pertinent courses I have taken are: office administration, secretarial
procedures, business communication, psychology, data-processing, typing, shorthand.
在相关的课程中我修过的有:办公室管理、秘书程序、商务交际、心理学、资料处理、打字、速
记。
说明工作经历 (Stating Your Work Experience)
Sales manager. In addition to ordinary sales activities and management of department,
responsible for recruiting and training of sales staff members.
销售部经理,除了正常销售活动和部门管理之外,还负责招聘与训练销售人员。
Assistant to the General Manager of Shenzhen Petrochemical Industrial Corporation
Ltd. Handled the itinerary schedule of the general manager. Met clients as a
representative of the corporation. Helped to negotiate a $5,000,000 deal for the
corporation.
深圳石油化工集团股份有限公司总经理助理。安排总经理的出差旅行计划时间表。作为公司
代表接见客户。协助公司谈成了一笔五百万美圆的交易。
Secretary to president of Silverlion group Corporation Ltd.. Responsibilities:
Receiving visitors, scheduling meetings, taking and typing dictation, writing routine
letters and reports.
银利来集团有限公司董事长秘书。职责:接待访客、安排会议、笔录并打字、书写日常信函及
报告。
Public relations girl at Guangzhou Holiday Inn. Full-time in summers, part-time
during school.
在广州文化假日酒店当公关小姐。暑期全职,上课时间兼职。
Assistant to manager of accounting department of a joint venture enterprise. Analyzed
data and relevant financial statistics, and produced monthly financial statements.
一家合资企业会计部门经理的助理。分析数据及相关财务统计数字,而且提出每月的财务

44
报告。
Worked 21 hours weekly as a salesgirl at the bookstore of Shenzhen University.
Earned 45% of college expenses.
在深圳大学书店当售货员,每周工作 21 小时,砖了大学费用的 45%。
Production manager: Initiated quality control resulting in a reduction in working
hours by 20% while increasing productivity by 25%.
生产部经理:引入质量控制,使工作时数减少了 20%,而生产力则提高了 25%。
Staff member of Shanxi Textiles Import and Export Company. Handled import of
textiles from Hong Kong, Macao, Taiwan. Increased sales by 25% from 1990 to 1993.
Made frequent business trips to these places to negotiate with textile mills.
山西纺织品进出口公司职员。处理从香港、澳门、台湾进口纺织品事宜。从 1990 年到 1993 年
增加了 25%的销售额。经常出差到这些地方跟纺织厂商洽谈。
Tourist guide during the summer vacation for Beijing International Travel Service.
Conducted tours for foreign tourists on trip around the city.
暑假期间为北京国际旅行社当导游。负责外国旅客在城区的观光旅游。

B. Paragraphs (段落 )
a. In spite of my success in my present work, my desire to teach remains strong.
During the past two three years I have been taking graduate courses in education,
thinking one day I would enter the teaching profession.
纵然目前的工作一切顺利,我在教学方面的志趣一直十分强烈。过去三年来我都选修教育
方面的研究生课程,希望有朝一日能够实现教学的心愿。
b. Administrative Assistant to the Executive Vice President, More Manufacturing
Company, Duties: supervise general office activities and assist the Executive Vice
President with such matters as writing letters and reports, doing research, planning
conferences and meetings.
任报告副总裁行政助理,工作职责:管理执行副总裁办公室的各项工作,如协助撰写信函
报告、调查、规划会议等。
c. When I finished my university, with a major in advertising, I took a job in the
university’s Athletic Department, where I organized and directed miscellaneous
sports, such as basketball matching, boating, fishing and backpacking.
大学中我主修广告,毕业后留在学校担任体育系的助教,组织和规划了各项活动,包括:
篮球赛、划船比赛和徒步旅行。
d. Although I enjoyed the work, it paid very little, and I admitted to myself that I kept
the job simply because I was reluctant to leave the university environment.
虽然我很喜欢这份工作,但是薪水微薄,而我也清楚自己这所以持续这份工作,是因为舍
不得学校周围的环境。
e. After graduation in my university, I decide to face the real world and start on career
in my chosen field.
45
大学毕业后我决心面对真实的世界,去开展属于自己的事业生涯。

Part VII Sample Letter (信函范文)

a. Example 1
Contact Information
Name: Zhao Wei Gender: female

E-mail: dianaking0708@msn.com Cell phone: 13817988274


Address: Shanghai ECUST dorm 14 room 508 Tel: 021-64250083
Zip Code: 200237

Self Evaluation
 Honest and credible, passionate and respect of work, possessing the sense of duty and a person of moral
 A sound knowledge of economics and enterprise management. Excellent ability of learning
 Excellent English skill of listening, speaking, reading and writing. Qualified as an accompany interpreter
 Skillful application of software Office including Word, Excel, PowerPoint and so on.
 Good sense of time, emphasis on efficiency and nice interpersonal communication skill.
 Good organizing and practicing ability.

Education Background
Graduate from East China University of Science and Technology in June 2005
First Major: International Economic and Trade (four years)
Second Major: English (three years)

Work Experience
On campus: 2001/10—2002/7 Deputy manager of public relationship department in college of economics,
in charge of activities such as helping the orphanage.
2002/9 —2004/3 Head of public relationship department in MBA association, fully responsible for
“TCL on campus”, in charge of inner publication and finding financial
support out of university for “ECUST all around”, assisted in holding “Forum
of six doctors”, in charge of receiving doctors.
Society: 2002/3 Work as information collector in Shenzhou marketing Research Company.
2002/11 Volunteer in activity of collecting signatures for supporting
Shanghai’s bidding for 2010 World Expo.
2003/11 Volunteer as a guide in Shanghai Science and technology museum.
2004/4 Assistant in Shun chi Real Estate Company responsible for
collecting information.
2004/5 Interpreter volunteer in the 10th Asia Forum on Business and Education.
2004/7—8 Assistant in : FI GROUP(Shanghai),responsible for translating

46
clients-visiting material and preparing data analysis reports.

Certificate and Awards


Certificate: Awards:
2004/ 6 Shanghai Post Credential for Advanced 2004/ 6 the Third prize in“ the First Contest of Interpretation
Culture and Economics Knowledge”
2003/12 Shanghai computer certificate Grade Two 2004/ 5 “Outstanding interpreter”in Asia Forum
2003/8 Shanghai Post Credential for intermediate on Business and Education
Interpretation 2004/ 4 “Powerful Existence ”of“the Forth
2003/ 5 Test of English Major(TEM) Contest of Existence Simulation Practice”
2003/3 College English Test(CET) Grade 6 2001/ 9—2004/ 9 Scholarship Grade Two for each year
2002/ 9 College English Test (CET) Grade 4 2001/ 9—2003/ 9 “Excellent Student”for each year

b. Example 2

Postbox 742, East China University of Phone: 086-21-64241053


Science and Technology, 200237 Mobile: 13671896442
Shanghai, PR. China zh_dlld@163.net

Summary of Qualifications
 English certificates: Intermediate Interpretation Certificate, CET--6, TEM Band 4 (Test for
English Major), IELTS 6.5 (Speaking Task Band 7.0)
 Computer skills: Level 2, National Computer Hierarchical Exams, SPSS, Access,
PowerPoint, Office.
 Excellent academic record with above-average grades
Education
Sept.2000-now East China University of Science and Technology, Shanghai
Major: International Economics and Trade
Minor: English
 Regarded as Excellent Student every year for good performance both in studying and practice
 Awarded integrated scholarship every year
 Granted BaoGong Scholarship
 Best thesis writer in the 15th University Academics Festival
 Rank 2 in the program called Collegers’ Creation Practice
Jan.2000-Aug.2000 Shenzhen LongCheng Senior Middle School, Shenzhen City
Sept.1997-Jan.2000 Jilin East YnWen Middle School, Jilin City
 Regular individual and group seminar presentations demonstrating sound teamwork and
ability to present information in a clear and concise manner
 Valuable experience of learning to adapt to cultural differences

47
Sept.1994-July,1997 Attached Junior School of Jilin Education Bureau, Jilin City
 Honored graduate
 Wined an award in many math matches and composition matches
Professional Experience
 Part-time jobs: Private tutor
Translator
 May-June,2003 Volunteer for defecting SARS
 Feb.2003 Inspector of freshmen.
 Dec.2002 Work as an inspector for Shanghai Statistics Bureau
Collegiate Activities
East China University of Science and Technology:
Assistant-chairperson in Students Envoys Commission
Administrator of Inspection Department
Jilin East YinWen Middle School:
Monitor: directing the class to be one of the best classes in the whole city
Interests
 Wide range of hobbies, including traveling, swimming, reading, music, movies and so on
 Enjoy meeting people from different backgrounds and make friends with them
 Good at calligraphy

c. Example 3

Kyla Sample
Personal Details
Kyla Sample
123 Main Street, Metropolis, NY 10001-0001
phone: 123-456-7890,
fax: 234-567-8901,
e-mail: kylasample@domainname.com

Work Experience
10/05-present Big Giant Company, Metropolis, NY
Director of Purchasing
Initiate sweeping vendor review and cut materials costs more than $4.2Wyear.
Collaborate with sales, production, receiving, and suppliers to implement just-in-time
deliveries and eliminate $800K/year in carrying costs. Renegotiate contracts and replace
vendors to cut facility, travel, technology; and supply costs $1.6M / year.

4/02-2/04 XYZ International, Metropolis, NY

48
Purchasing Manager
Launched, taught, and enforced purchase requisition system for use at all levels to
eliminate non-approved spending. Designed purchase order forms to meet complex
federal and international regulations. Developed secondary suppliers for 100+ key
materials to avoid sole sourcing. Managed 8 staff. Served as Acting Director as needed.

7/96-2/02 ABC Inc., Metropolis, NY

5/99-2/02 Senior Buyer

7/96-4/99 Buyer

6/94-6/96 Little Tiny Company, Metropolis, NY


Assistant Buyer

Volunteer Experience
3/03-present Tutor, Literacy Volunteers of America, Metropolis, NY

Education
9/97-5/99 Metropolis Business School, Metropolis, NY (nights)
Master of Business Administration
9/90-5/94 Metropolis University, Metropolis, NY
Bachelor of Science, Economics, summa cum laude

Memberships
9/02-present APICS, The Association for Operations Management
8/02-present NAPM, Institute for Supply Management

Software Skills
Windows, MAC-OS, Word, Excel, PowerPoint, Publisher, Netscape, Explorer Language Skills
Read, write, and speak Spanish
Language Skills
Read, write and speak Spanish

d. Example 4

Tern Example
123 Main Street, Metropolis, NY 10001-0001
phone: 123-456-7890, fax: 234-567-8901, e-mail:

49
terriexample®domainname.com

Goal
Transition to and establish career in technical sales.

Work Experience
9/03-present WidgetLand, Metropolis, NY
Assistant Network Administrator
Help maintain server, Internet/e-mail, and software to support 120-
user local area network comprised of human resources,
sales/marketing, customer service, purchasing, accounting, and
receiving/shipping applications. Train staff on sharing data among
disciplines to improve performance in all areas. Initiate disaster plan
to protect vital data.
12/02-present Metropolis Technical College, Metropolis, NY
Technology Aide (part-time)
Support 600+ users of various skill levels on 40 PCs, 2 printers, 1
scanner, 1 fax, and 2 copiers. Help non-traditional students overcome
fears of computing. Troubleshoot tech issues. Inventory supplies to
prevent shortages. Select and install security software. Create popular
“cheat sheets” for users to more easily navigate common
applications.

Volunteer Experience
1997 Girl Scouts of America, Metropolis, NY
Recognized for achieving highest cookie sales in Metropolis.

Education
9/02-5/04 Metropolis Technical College, Metropolis, NY
Associate of Science, Computer Science

Continuing Education
3/05 Dale Carnegie Training, Metropolis, NY
How to Cold Call and Build New Customers

Memberships
1/04-present Toastmasters International
12/02-present Association for Computing Machinery

50
Software/Systems Skills
Windows NT, Novell, Word, Visual Basic, Access, HTML, Netscape,
Explorer

Part VIII Exercises : :::


Fiona Scott decides to apply for the job at Patagonia. Study her resume carefully to see how she
has presented the information about herself. Where do you think each of the following headings
should be placed?

References Personal Details Activities


Education Professional Experience Skills

1. Personal Details
Fiona Scott
52 Hanover Street
Edinburgh EH2 5LM
Scotland
Phone: 0131 448 2222
E-mail: Fiona.scott@caledonia.net

2. _________
1991 --- 1992 London Chamber of Commerce and Industry
Diploma in Public Relations
1988 --- 1991 University of London
BA (Honors) in Journalism and Media Studies
1981 --- 1988 Broadfield School, Brighton
A levels in German (A), English (B), History (B) and Geography (C)

3. _________
1995 --- present Public Relation Officer, Scottish Nature Trust
Responsible for researching and writing articles on all aspects of the
Trust’s activities and ensuring their distribution to the press
Editor of the Trust’s monthly journal
In charge of relations with European environmental agencies
1992 --- 1995 Press Officer, Highlands Tourist Board
Preparation of promotional materials and brochures
Co-ordination of media coverage

51
Summers of The Glasgow Tribune Newspaper
1990 --- 1991 Two three-month training periods as assistant to the Sports Editor
Arranging and conducting interviews. events
Arranging and conducting
Preparation of articles covering local community sports events

4. _________
IT Office 2003 and Windows NT, Excel, Internet, Power-point
Languages Fluent German and proficient in French
Additional Driving license (car and motorcycle)

5. _________
Cross-country skiing, rock climbing and swimming.
Ski Instructor (grade 11)
Secretary of the local branch of “Action” an association organizing sports activities for
disable children. ”

6. _________
Geoffrey Williams
Jeoffrey Williams Brenda Denholm
Prefessor of Journalism Sports Editor
University of London The Glasgow Tribune

52
Unit 4 Contracts and Agreements :: ::

::: :::: ::::: ::::: ::: :::: ::::::::: ::: ::: : :::: :::::::: :::: ::: : ::::: Contract
::::: Agreement: :::::: ::::::::: ::::::: ::::: ::::::: :: ::: ::: :::::::::: ::::::::
:: : ::: ::::: :: :::::::::: :: :::: ::::::: :::: ::::::::::::::::::: :::::::: :::

Part I Occasions That Call for Writing (:: :: )


:: :::: :: :::: ::: : ::: ::::::::: ::: ::: :: :::::::::: ::: :: ::: ::: :: :::: :::::: ::::
:::: ::: ::::::::::: ::::: ::::::::: :::::
 ::::: :::::::::::::: :::: :: ::: ::: :: :::: ::: :::::::: :::: :: ::: : :: : :: :::
:: ::: ::: :::: :::: :::: ::: :::::::::: ::::: :::: :::::::::::::::: :::::::: :::: :
:: :::::: :::: :::: :::: :::
 : ::::: ::: :::::: ::
 ::::::::::::::::
 :: ::: ::: :::::: ::
 ::::: ::: ::: :
 : ::::: ::::: ::
 :: :::: :::: :: ::
 ::: ::::: :::: :: ::
 ::::::: :::
 ::: ::: : ::::: ::
 : ::: ::: :::: ::
 : :::: ::: : :::
 : ::::::::::: :::: :: :::::: ::
 : ::: :: :: :::: ::::::: ::::: :::: ::
 :::::::::: ::
 :: :::::: ::: ::: :::: ::
 ::::::: :: :::
 : :: :::: :::: ::: :::: ::: ::: :::: ::::: ::
 :::::: :::: ::
 :::::::::::::::::
 ::::: :::::: :::::: ::: :::::: ::: :::: ::::::::: ::::::::: :::: ::

Part II How to Write (:: :: )
::::::: Original::::: Copy::::: :: ::: ::: : : ::: : ::
:Head:::::Body:::::: :End:::: :::: ::::::::::::::: ::: ::: ::::::::::::: :
:: :::::::::: ::: ::: ::::: :::::: :::::::::::::::::::::::: :::::::::::::::: ::::::::: :
::::::::
 :::::::::::::: :::::::

53
 : :::: :::::
 : :: ::: ::: ::: :
 : ::::: :::: ::: ::: ::::::
 :::::::::::
 :: ::::::::: :::::::::: :: ::
 : :::: ::: ::: ::
 :: : :: ::::: ::
 : :::: :::::::
 :::::::::::
 :: :::::: :: ::: ::::
: ::: :::: ::: ::::::::::::::::
::: head::
 ::::::::: ::
 :::::::::
 ::: :::::::: ::::
 ::
:::Body::
 ::::::::Commodity and Specifications::::::::::Quality:::::::Quantity::::::
:Price:
 :::::::Time of Shipment:::::::Insurance:::::::Packing:: :::: /::: Shipping
Mark:::::::Guarantee of Quality:: ::: :::: Inspection and Claims:
 :::::Terms of Payment:::::::Terms of Shipment:::::::::Force Majeure::::
: :: :::::Late Delivery and Penalty:::::::Arbitration:
::: Remarks/End::
 :::::::::::::::: ::::
 ::::
 ::: ::::

Part III What not to Write (:::: )


 :::::::::::::::::
 ::: :::: ::::: :::::::::
 ::: :::: ::: :::
 :: :: :::::: :::::::: :::::: :::::: :
 ::: ::::::: ::: ::::: ::
 :::::: ::::::: “::+::+: :”:::: :
 :: ::::: ::: :: :::
 ::::: :::::::::::::::::::
 :: :: ::::: ::: ::
 :::::::::::

54
 :: ::: :::::::
 :::::::::

Part IV Tips on Writing (::: : )
 :: ::: ::::::::::::: ,:: :::: : ,:::::::::
 ::::: :: ::::: :::: :: :::::::: :
 :::: ::::: ::: :: ::::: :::::::::: :::
 :: : : ::::::::::: :: : :::::::::::::: terms and
conditions:::: ::: ::: : :: ::: :::: :: ::: :::::::: :::::: :::: :: ::: ::::::::: ::: ::
 ::"shall":: "will":"should": ::: : :::::::: shall :: ::: ::: :::::::::::: ::
:: : ::::: ::::: ::“:”:“::”:“: : ”: will : ::: :: ::::: shall ::: :: “:”:“:”:“:”:
should ::::::: :: :::: :::: “:: ”:
 ::::::::::::::::::: "::::":description of goods::"::":quantity):"::":Price::":
:":shipment::"::":delivery::"::::":terms of payment:::::::"::":::::::::::::::":
:":remarks: :::: ::: :::: ::::: ::::::::

Part V Useful Words and Phrases: ::: : ::
G. Terms (::)
1 agency agreement  ::::
2 bilateral/ multilateral trade agreement :/: ::: ::
3 compensation trade agreement  ::::::
4 exclusive distributorship agreement :: :: ::
5 guarantee agreement ::::
6 joint venture agreement  ::::
7 commercial contract ::::
8 installment contract ::::
9 patent licence :::::
10 contract for service ::::
11 contract for guarantee ::::
12 break of contract :::::::
13 cancellation of contract : :::
14 performance of contract ::::
15 buyer ::
16 seller/ vendor ::
17 licensor :::
18 licensee :::
19 transferer :::
20 transferee :::
21 main/ principal office ::::
22 branch office ::
23 agreement price ::::

55
24 international market price : :: :::
25 invoice price :: ::
26 CIF(cost, insurance and freight) ::::::::: ::: :::
27 FOB(free on board) ::::::: ::
28 easy payment ::::
29 advance payment ::::: ::
30 due payment ::::
31 payment on demand :: ::
32 neutral packing ::::
33 packing cargo ::::
34 packing list :: :
35 nude cargo :: :
36 insurance certificate ::::
37 acceptance certificate :: :
38 certificate of import licence :::::
39 certificate of origin ::::
40 certificate of soundness ::::
41 irrevocable letter of credit ::: ::: :
42 negotiation credit :::::
43 documentary letter of credit : ::: :
44 applicant : :: ::
45 beneficiary :::
46 commercial invoice ::::
47 bill of lading ::
48 tax on added value : ::
49 Force Majeure ::::
50 arbitration ::

H. Phrases :::: ::
1. agree to… ::…
This contract is made by and between the Buyers and the Sellers, whereby the
Buyers agree to buy the under-mentioned goods subject to the terms and conditions
as stipulated hereinafter:
::::: :::::::::: :: :::::::
2. be responsible for… :…::
The sellers shall not be held responsible for the delay in shipment or non-deli-very
of the goods.
: :: ::: ::: :: ::::: ::::: ::: ::::: :::
3. due to… ::… :: : …
Due to Force Majeure, the sellers shall not be held responsible for the delay in
shipment of the goods.
::::::::::::::::::::::::::

56
4. take measures to… :…::::
Under such circumstances the Sellers, however, are still under the obligation to
take all necessary measures to hasten the delivery of the goods.
::::::: ::: :::: ::::: :::
5. under the obligation to… ::…::
The Sellers are under the obligation to dispatch the goods.
::::::::
6. in connection with… :…::
All disputes in connection with the execution of this Contract shall be settled
friendly through negotiation.
::: ::::: :::::: ::: ::: :::::
7. in case ::…
In case no settlement can be reached, the case then may be submitted for arbitration
to the Arbitration Commission of the China Council
: ::::::: ::::::::: :::: :: :: :::::
8. make out ::, ::
The contract is made out in English and Chinese languages in quadruplicate.
::::::::: ::::::::::::
9. apply to… for ratification :…: :::
After signing the contract, both parties shall apply to their respective Government
Authorities for ratification.
:: :::::::: ::::::::: ::::
10. be valid for… ::::…
The contract shall be valid for 10 years from the effective date of the contract:
:::::::::::::::: 10 ::
11. on the expiry of… …: :: …
On the expiry of the validity term of contract, the contract shall automatically
become null and void
::::::::::::::
12. pays up debts : :::
The debtor shall be kept liable until the debtor fully pays up his debts to the
creditor.
::: :: ::: :::: :: :::
13 subject to… :: … ::…
The Buyers agree to buy the under-mentioned goods subject to the terms and
conditions as stipulated hereinafter:
:::::::::::::::::
14. at the request of… :…::
At the request of Party B, Party A agrees to send technicians to assist Party B to
57
install the equipment.
:: ::::::::::: :: ::::::: ::
15. in accordance with… :…::
This Contract shall be governed by and construed in accordance with the laws of
China.
::::::::: ::::::::: ::

Part VI Useful Sentences and Paragraphs ::: :: ::::


D. Sentences ::::
The outstanding claims and liabilities existing between both parties on the expiry of
the validity of the contract shall not be influenced by the expiration of this contract.
:::::: ::::: ::::: ::: ::::::: ::: ::
The personnel shall not to partake in any political activities in Iraq.
::: :::::::::::::::: ::
The Employer shall render correct technical guidance to the personnel.
:: :::: :: :::::: :: ::
Party A shall repatriate the patient to China and bear the cost of his passage to
Guangzhou.
:: ::::::::: ::::::::: ::
This Contract shall be governed by and construed in accordance with the laws of
China.
::::::::::::::::::::
The Employer may object to and require the Contractor to replace forthwith any of its
authorized representatives who is incompetent.
:: ::::::::: :::::: ::::: ::::::: ::
The Chairperson may convene an interim meeting based on a proposal made by one-
third of the total number of directors.
:: :::::::: : 1/3 :::: :::: ::::: ::
In case one party desires to sell or assign all or part of its investment subscribed, the
other party shall have the preemptive right.
::::::: :::: :::::::: :::: :: ::::
In processing transactions, the manufacturers shall never have title either to the
materials or the finished products.
:: ::::::: :: ::: :::::::: ::
The term "Effective date" means the date on which this Agreement is duly executed
by the parties hereto.
“:::”::::: ::::::
This Contract shall become effective upon and from the date on which it is signed.
::::::::

58
This Contract shall be written in English in four copies. Each party shall keep two
copies.
::: :::::::::::::::: :::
The following documents shall be deemed to form and be read and construed as an
integral part of this Contract.
:::: :: ::: :::: :::::: :::::
This Contract can only be altered, amended or supplemented in accordance with
documents signed and sealed by authorized representatives of both parties.
:::::::::: ::: ::::::: :::::: ::
All activities of ABC Co. shall be governed by the laws, decrees and pertinent rules
and regulations of China.
ABC :::::: :: ::::::::::::: :::::: ::
Party A hereby appoints Party B as its exclusive sales agent in Singapore. (:: )
:::::: :::::::: :::::
Licensee may terminate this Contract 90 days after a written notice thereof is sent to
Licensor upon the happening of one of the following events:
::::::::::::::::: 90 :: ::: :: :::::::: :::::
Licensor becomes insolvent or a liquidator of Licensor is appointed.
:: ::: :: ::::: :::::::::
The patent described in Article 2 is not issued within 30 days from signing this
Contract;
::: ::: :::: ::: 30 ::: :::
Licensor fails to perform its obligations under this Contract.
:::::::::::::
This Article applies only to bondholders who have been paid in full.
:::::::::: ::: ::::::
Party A shall make an appointment of its representative within 30 days after signing
the Contract.
::::::: 30 ::::::::::
Party A will give consideration to Party B’s proposal of exclusive agency.
::::: ::::::::: ::
IN WITNESS WHEREOF, the parties have executed this Contract in duplicate by
their duly authorized representatives on the date first above written.
: :: ::: :: :::::: ::::::::::::::: ::: ::: : :::
Now therefore, in consideration of the premises and the covenants herein, contained,
the parties hereto agree as follows:
:: :::::: :: ::: :::: :::: :::::
In consideration of the payment to be made by Party A to Party B, Party B hereby
covenants with Party A to complete the building in conformity with the provisions of
59
the Contract.
::::: ::::: :::: ::::::: :::::::::: :::
NOW,THEREFORE, it’s hereby agreed and understood as follows:
:: ::: :::::
NOW THESE PRESENTS WITNESS that it is hereby agreed between the parties
hereto as follows:
::::::::::::::::::
IN THE PRESENCE OF the parties hereto have hereunder set their respective hands
and seals:
:::::::::::::::::::::::
Description of Goods: “Victory” Brand Portable Radio Cassette Tape Recorders
Model VEC-8160.
:::::":: ": VEC-8160 :::: :::::
Quantity: 5000 sets with the packing as per Manufacturer\'s standard.
::::::::::::::: :::::
Price: Total Amount HK $ 1, 000, 000. 00 with the unit price of HK$ 200.00 per set
F0B Hong Kong Net.
::: ::::::: F.O.B :: ::::::: ::: :::: ::::::
Shipment: August 1982 subject to receipt of L/C by the end of May.
: ::::::::::::::: :::::: ::
Terms of Payment: By Confirmed Irrevocable L/C to be opened by Buyers.
:::::: :::::: :::::::: : .
Packing: 12 sets per carton box and 6 carton boxes per wooden box.
:::: ::::::::: :::
Accepted and Signed by Buyers.
::::::::
All business shall be transacted between the Buyers and the Sellers on Principals to
Principals basis.
::::: ::::: :::: :: :: ::: ::: ::::
Quantity, unless otherwise arranged, shall be subject to a variation of 5% plus or
minus at Sellers’ option.
:: :::::::::: :: ::::: : 5:: :::
At the request of Party B, Party A agrees to send technicians to assist Party B to install
the equipment.
::::::::::::::::::::::::
Each party to the joint venture company is liable to the joint venture company within
the limit of the capital subscribed by it.
: :::: :::::: :::: :::: ::::: ::: :::: ::::

60
B. Paragraphs (:: )
a. PRICE: The currency manifesting the price shall be the basis currency of payment,
unless otherwise specified, US $ means the U. S. Dollars, HK$ the Hong Kong
Dollars. The price specified in this contract shall be based upon the present exchange
rate (HK $ 5. 65 per U. S. Dollar). In case of variation of such rate by more than 3 per
cent after the date of this contract, the price shall be adjusted and settled according to
the corresponding change. In such case, however, the Sellers shall have the right to
decrease the contracted quantity and/or cancel this contract in part or in whole at their
option at any time.
:::::::::::::::::::::::::::US$::::: HK$::: :::: :::::: :: :: :::::: :5: 65 ::::
::::: :: :: : ::: :: ::: ::: :::::::: :::: :: :::: :::::: :::::: :::: :: ::::: :: ::::::::::
::::::::::::::
b. PACKING: Unless otherwise requested and/or instructed by the Buyers in time,
packing and marking shall be at the Sellers’ option. In case special instructions are
necessary, they shall be intimated to the Sellers in time so as to enable the Sellers to
comply with them.
::::: ::: ::::::::::::::: :: :: :::::::::::::::: :: :::::: ::::: ::::: :::
c. SHIPMENT: The Date of the Bill of Lading shall be accepted as a conclusive
evidence of the date of shipment. Partial shipment or transshipment shall be permitted
unless otherwise stated on the face hereof. The Sellers shall not be responsible for no
shipment or late shipment of the contracted goods due to causes beyond the Sellers’
control or causes due to the failure of the Buyers to provide in time the relative letter
of credit or other instructions requested-by the Sellers.
: ::: ::::: ::: ::: ::::: :::: :: :::: :: ::::::: ::: :::::: :::: :::: :::::::::::: ::::: :::::
::: :: ::::::::::::: :: :: :: ::: ::::
d. PAYMENT: A confirmed irrevocable letter of credit shall be established within 15
days after the conclusion of any contract and such letter of credit shall be maintained
at least 15 days after the month of shipment for the negotiation of the relative draft. If
the Buyers fail to provide such letter of credit in the Sellers I favor as prescribed
above, the Sellers shall have the option of reselling the contracted goods for the
account of the Buyers or delaying any shipment and/or canceling any orders at any
time on the Buyers’ account and risk.
:::::: ::::::::: ::: ::: :: :::::::::::: :::: ::: : :: :::::::::::::: ::: :: ::: ::::::
:: ::: :::: :::: : ::: :::: : :::: :: ::: :: :::: :: :: ::::::::: ::: ::: ::: :::::
e. INSURANCE: Unless otherwise contracted, the insurance on CIF or C & I contract
shall be effected for the amount of the Sellers’ invoice plus ten per cent ( 10 % )
covering marine insurance only for WA War risk and/or any other additional insurance
required by the Buyers shall be at their own expenses. In case of F0B or C & F

61
contract, the Buyers shall provide an open cover or provisional insurance before the
time of shipment.
::::::::::C:I:F:: C. & I (cost & insurance :::: ::: :: :: :: ::: ::: ::: : :: ::: :: :: :: : ::
:::::: ::::::: :::::::::::: ::: :::::::: F:O:B:: C:& F::::::::::::::::::::::::::
::: ::: :::
f. CLAIM: Any claim to the Sellers of whatsoever nature arising under this contract
shall be made by registered mail within 45 days after the arrival of the merchandise at
the destination specified in the Bill of Lading and further full particulars of such claim
shall be made in writing and forwarded by registered mail to the Sellers within 15
days after notifying, accompanied by such particular's survey report is sued by
leading, first class and international sworn authorized surveyor (s). If the Buyers fail
to notify and/or forward full details within the period specified above, the Buyers
shall be deemed to have waived his right to assert any claim.
: :::: :: :::: :::: ::: :::: ::: :: ::: :: :::::::::::::::::::: :::::::::::::: ::: :: :: ::: ::
:: :::::::: ::: :::::::::::::: :: ::: :::: :::: :: :::: :::::: ::::::: :::: ::::::::::::: :::
:: :::: :::::::::: :: :::
g. INSPECTION: Inspection performed under the export regulations of Hong Kong
and/or Manufacturer\'s inspection, unless otherwise arranged, shall be final and
conclusive in respect of quality and conditions of the merchandise. As to the
merchandise controlled by no such regulations, the Buyers shall appoint an
inspector(s) to inspect the merchandise in Hong Kong prior to delivery within fifteen
(15) days from the effective date of this contract. In the event the Buyers’ such
appointment does not arrive in time, the Sellers’ system of inspection shall be final
and binding upon the parties concerned.
::: :: :::::::::: :::: :::::::::: ::::::: :::::: :::: ::::::::::::: :: :::::::: :: :::: :
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
h. PATENTS, TRADE MARKS, ETC.: The Sellers shall be held free from any
dispute regarding the infringements of patent, design, trade mark or copyright of the
goods contracted for.
:: :: ::: :: :::::::: ::: ::: ::: :::: ::: :: :::: ::
i. FREIGHT& INSURANCE: Any increase of freight and/or insurance rates from the
current rates available at the time of contract shall be on the Buyers’ account.
::::::::::::::::::::::::::::::::::::
j. ARBITRATION: All disputes, controversies or differences which may arise
between the Sellers and the Buyers, out of or in relation to or in connection with this
contract, or the breach thereof, shall be finally settled by arbitration in Hong Kong.
The award rendered by: the arbitrator (s) shall be final and binding upon both parties.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

62
:::::::::::
k. Remarks: Subject to the procurement of the necessary permits in Hong Kong and
Nigeria. Insurance covers FPA and W. A. only if the Buyers require it to be added.
Shipping particulars including marks and port of entry must be advised to the Sellers
before 20th July, 1982. The goods can only be sold in Nigeria and other parts of West
Africa.
:: :::: :::::::::::::::: :::::::: :: :: :: ::::::: :::::::: ::: ::: ::: ::::::: :::: :: :
::::::::::::: ::: :: :::::::: :::::::::::
l. This Agreement (THIS AGREEMENT) made this 8th day of December, 1981 (this
eighth day of December in the year of nineteen eighty one) , by and between Victory
Electronic Trading Co. , Ltd. (hereinafter called “the Sellers”) , a corporation duly
organized and existing under the laws of Hong Kong, with its head office (principal
place of business) at X X Sha Tsui Road, Tsuen Wan, Hong Kong and Panafrican
Trading Co., Ltd. (hereinafter called “the Buyers”, a corporation duly organized and
existing under the laws of Nigeria, with its head office. At Imo State, Nigeria.
: ::::: :: :: ::::::::: "::"::::::::: ::::::::: :: ::::::::: XX :::::::::
:::::::::"::"::::: ::::: ::::::::: :: ::::: :::::::::::::::: :::
m. The Sellers are desirous of exporting the under-mentioned Products to the territory
stipulated below; and WHEREAS, the Buyers are desirous of importing the said
goods for sale in the said territory; NOW, THEREFORE, it is hereby agreed and
understood as follows:
:: ::::: ::::: :::::::: ::: :::: :::::::::: :::: :::::
n. Sold by VICTORY ELECTRONIC TRADING CO., LTD. (hereinafter called “the
Sellers”) to PANAFRICAN TRADING CO., LTD. (hereinafter called “the Buyers”) at
_______________ Imo State, Nigeria the under-mentioned goods subject to the terms
and conditions stated on the face and back hereof.
:::::::::::::::::::::::::::::::::…:::::::::::::
o. Claims: Within 45 days after the arrival of the goods at the destination, should the
quality, Specifications or quantity be found not in conformity with the stipulations of
the contract except those claims for which the insurance company or the owners of the
vessel are liable, the Buyers shall, have the right on the strength of the inspection
certificate issued by the C.C.I.C and the relative documents to claim for compensation
to the Sellers
:::::::::: 45 ::: :::: : :: :::::::::::::: :::::: :::: ::: ::::: :::: ::::: ::::: ::: ::::
:::

63
Our letters/ cables reference:
Your letters/ cables reference:

Part VII Sample Letter ::::::


a. Sales Confirmation (S/C)
SALES CONFIRMATION
S/C NO.:
DATE:
Dear Sirs:
We hereby confirm having sold to you the following goods on terms and
conditions as set forth below:
COMMODITY:
SPECIFICATION:
QUANTITY:
UNIT PRICE:
TOTAL VALUE:
PARKING:
TOTAL: CARTONS
PORT OF LOADING&SEATINATION:
FORM: TO:
TIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF WITH PARTIAL
SHIPMENT NOT ALLOWED AND TRANSSHIPMENT ALLOWED
TERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO
THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE
VALIS FOR NEGOTIATION IN CHINA UNITIL THE DAY AFTER THE DATE OF
SHIPMENT.
INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINST ALL RISKS FOR 110%
OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO
OF P.I.C.C. DATED 1/1/1981.
Confirmed by:

THE SELLER THE BUYER

64
销售确认书
合同编号 .:
日 期:
××先生:
兹确认于×××(日期)根据下列条款售与你方下列货物:
货物名称:
规格:
数量:
单价:
总值:
包装:
共计×××只纸箱
装货港和目的港:
装货港: 目的港:
装运日期: 在×××日期前装运,不允许分批装运,转运允许。
支付条款: 买方负责经由卖方可接受的银行于×××日期前开立并送达卖方的不可撤销即期信
用证,有效期至装运期后的×天在中国议付。
保险: 由卖方承担按发票金额的 110%投保一切险,并按照中国人民保险公司 1981 年 1 月 1
日的海运货物保险条款办理。
签字确认:
卖方: 买方:

b. Sales Contract

65
SALES CONTRACT
Whole Doc.
No:
Date:
For Account of:
Indent No:
This contract is made by and between the Sellers and the Buyers; Whereby the Sellers
agree to sell and the Buyers agree to buy the undermentioned goods according to the
terms and conditions stipulated below and overleaf:
(1) Names of commodity (ies) and specification(s)
(2) Quantity
(3) Unit price
(4) Amount TOTAL: __________% more or less allowed
(5) Packing:
(6) Port of Loading:
(7) Port of Destination:
(8) Shipping Marks:
(9) Time of Shipment: Within ____________________days after receipt
of L/C, allowing transhipment and partial shipment.
(10) Terms of Payment: By 100% Confirmed, Irrevocable and Sight Letter of Credit
to remain valid for negotiation in China until the 15th day after shipment.
(11) Insurance: Covers all risks and warrisks only as per the Clauses of the People's
Insurance Company of China for 110% of the invoice value. To be effected by the
Buyer.
(12) The Buyer shall establish the covering Letter of Credit before _________; failing
which, the Seller reserves the right to rescind this Sales Contract without further
notice, or to accept whole or any part of this Sales Contract, non-fulfilled by the
Buyer, of to lodge claim for direct losses sustained, if any.
(13) Documents: The Sellers shall present to the negotiating bank, Clean On Board
Bill of Lading, Invoice, Quality Certificate issued by the China Commodity
Inspection Bureau or the Manufacturers, Survey Report on Quantity/Weight issued by
the China Commodity Inspection Bureau, and Transferable Insurance policy or
Insurance Certificate when this contract is made on CIF basis.
(14) For this contract signed on CIF basis, the premium should be 110% of invoice
value. All risks insured should be included within this contract. If the Buyer asks to
increase the insurance premium or scope of risks, he should get the permission of the
Seller before time of loading, and all the charges thus incurred should be borne by the
Buyer.
(15) Quality/Quantity Discrepancy; In case of quality discrepancy, claim should be
filed by the Buyer within 30 days after the arrival of the goods at port of destination;
while for quantity discrepancy, claim should be filed by the Buyer within 15 days
after the arrival of the goods at port of destination. It is understood that the Seller
shall not be liable for any discrepancy of the goods shipped due to causes for which
the Insurance Company, Shipping Company, other transportation organizations and/or
Post Office are liable.
(16) The Seller shall not be held liable for failure or delay in delivery of the entire lot
or a portion of the goods under this Sales Contract in consequence of any Force
Majeure incidents.
(17) Arbitration: All disputes in connection with this contract or the execution thereof
shall be settled friendly through negotiations. In case no settlement can be reached,
the case may then be submitted for arbitration to China International Economic And
Trade Arbitration Commission in accordance with the provisional Rules of
Procedures promulgated by the said Arbitration Commission. The arbitration shall 66
take place in Beijing and the decision of the Arbitration Commission shall be final
and binding upon both parties; neither party shall seek recourse to a law court nor
other authorities to appeal for revision of the decision. Arbitration fee shall be borne
by the losing party. Or arbitration may be settled in the third country mutually agreed
一般货物出口合同格式
(全文)
合同号:
日 期:
订单号:
买方:
卖方:
买卖双方签订本合同并同意按下列条款进行交易:
(1)品名及规格
(2)数量
(3)单价
(4)金额 合计 允许溢短装__%
(5)包装:
(6)装运口岸:
(7)目的口岸:
(8)装船标记:
(9)装运期限: 收到可以转船及分批装运之信用证__天内装出。
(10)付款条件: 开给我方100%保兑的不可撤回即期付款之信用证,并须注明可在
装运日期后15天内议付有效。
(11)保 险: 按发票110%保全险及战争险。由客户自理。
(12)买方须于__年__月__日前开出本批交易信用证,否则,售方有权:不经通
知取消本合同,或接受买方对本约未执行的全部或一部,或对因此遭受的损失提出索赔。
(13)单 据: 卖方应向议付银行提供已装船清洁提单、发票、中国商品检验局或工厂出
具的品质证明、中国商品检验局出具的数量/重量签定书;如果本合同按CIF条件,应
再提供可转让的保险单或保险凭证。
(14)凡以CIF条件成交的业务,保额为发票价值的110%,投保险别以本售货合
同中所开列的为限,买方如要求增加保额或保险范围,应于装船前经售方同意,因此而增
加的保险费由买方负责。
(15)质量、数量索赔: 如交货质量不符,买方须于货物到达目的港30日内提出索赔
数量索赔须于货物到达目的港15日内提出。对由于保险公司、船公司和其它转运单位或邮
政部门造成的损失卖方不承担责任。
(16)本合同内所述全部或部份商品,如因人力不可抗拒的原因,以致不能履约或延迟
交货,售方概不负责。
(17)仲裁: 凡因执行本合同或与本合同有关事项所发生的一切争执,应由双方通过友
好方式协商解决。如果不能取得协议时,则在中国国际经济贸易仲裁委员会根据该仲裁机
构的仲裁程序规则进行仲裁。仲裁决定是终局的,对双方具有同等约束力。仲裁费用除非仲
裁机构另有决定外,均由败诉一方负担。仲裁也可在双方同意的第三国进行。
(18)买方在开给售方的信用证上请填注本确认书号码。
(19)其它条款:
卖方: 买方:

c. The Contract for Joint Venture

67
THE CONTRACT FOR SINO-FOREIGN EQUITY JOINT VENTURE

Whole Doc.

Chapter 1 General Provisions


In accordance with the Law of the People's Republic of China on Joint Ventures Using
Chinese and Foreign Investment (the "Joint Venture Law") and other relevant Chinese
laws and regulations, __________Company and___________ Company, in
accordance with the principle of equality and mutual benefit and through friendly
consultations, agree to jointly invest to set up a joint venture enterprise in ________of
the People's Republic of China.
Chapter 2 Parties of the Joint Venture
Chapter 3 Establishment of the Joint Venture Company
Chapter 4 The Purpose, Scope and Scale of Production and Business
Chapter 5 Total Amount of Investment and the Registered Capital
Chapter 6 Responsibilities of Each Party to the Joint Venture
Chapter 7 Transfer of Technology
Chapter 8 Selling of Products
Chapter 9 The Board of Directors
Chapter 10 Business Management Office
Chapter 11 Purchase of Equipment
Chapter 12 Preparation and Construction
Chapter 13 Labor Management
Chapter 14 Taxes, Finance and Audit
Chapter 15 Duration of the Joint Venture
Chapter 16 The Disposal of Assets after the Expiration of the Duration
Chapter 17 Insurance
Chapter 18 The Amendment, Alteration and Termination of the Con- tract
Chapter 19 Liability for Breach of Contract
Chapter 20 Force Majeure
Chapter 21 Applicable Law
Chapter 22 Settlement of Disputes
Chapter 23 Language
Chapter 24 Effectiveness of the Contract and Miscellaneous

The contract is signed in ___________, China by the authorized representatives of


both parties on __________, __________.
For Party A For Party B

(Signature) (Signature)

68
中外合资经营合同格式
全文
第一章 总则
中国_____公司和_____国_____公司,根据《中华人民共和国中外合资经
营企业法》和中国的其它有关法律法规,本着平等互利的原则,通过友好协商,同意在中
华人民共和国共同投资举办合资经营企业,特订立本合同。
第二章 合资双方
第三章 合资公司的成立
第四章 生产和经营的目的范围和规模
第五章 投资总额与注册资本
第六章 合资双方的责任
第七章 技术转让
第八章 商标的使用及产品的销售
第九章 董事会
第十章 经营管理机构
第十一章 设备材料的采购
第十二章 准备与建设
第十三章 劳动管理
第十四章 工会
第十五章 税务、财务和审计
第十六章 保 险
第十七章 合资公司的期限及正常终止
第十八章 合同的修改、变更和终止
第十九章 违 约 责 任
第二十章 不 可 抗 力
第二十一章 适 用 法 律
第二十二章 争议的解决
第二十三章 合 同 文 字
第二十四章 合同生效及其它
本合同于_____年_____月_____日由双方指定的授权代表在中国____
_签署。
中国__公司代表 __国__公司代表

(签字) (签字)

Part VIII Exercises : :::


:: :: “:: ::::::::”:: :: :::: ::: ::::::

69
Unit 5 Complaints :::: :

: : : : : : : : : : : : : : :: ::: : :: : : : : : : : :: :: : : : : : ::: : :: : : : : : : : : : :: :: : : : : :
::::: ::: :::::: ::::::::: ::::: :::::: :: ::::: :::::: ::: :::::: :::::: :::: ::::::::: ::::
:: :: :: :: ::: :::::

Part I Occasions That Call for Writing (:: :: )


:: ::: ::: :: ::: :: :::: ,:::: ::: ::: :: :: ::::: :::::: :::: :: : :::: ::: :: :: : ::: ::: :
: :::::: ::::::::: :::::: :::: :::: :::: ::::
 : :::: :: :
 :: :: ::: :::
 :: :::: ::::: ::
 :: ::::: ::::::
 : ::::: :::

Part II How to Write (:: :: )
:: :: ::: ::: :: ::::::::: :::::::: ::: ::::::::::: :::::: :::: ::::::: :::: ::: :: :::::
:: :
: :: : : : : :: : : : : : : : : :: : : : : : :: :: : : : : : : : :: : : :::
::: :::::
1) :: ::: :::::: :: :::
2) :::: ::::::: :::: :::
3) ::::: :: ::::::::::::

:: ::::::: ::: ::: :: :: ::::: ::: ::: ::: ::::::: ::::::::: :: ::: :::: :::: :: :: ::: ::: :
::::
1) ::: :: :::: ::: :::::
2) :: ::::: ::: ::: ::: ::::: ::: :::
3) :: :::: ::: :::: ::::: ::::: :::: ::: ::::: :::: ::::::: ::: ::
4) : ::: ::::: ::: :::
::: ::::::::::
1) : ::::: ::::: ::: :: :::::::::
2) : ::::: :::: ::::: ::::::
3) :: :::::

Part III What not to Write (:::: )
 :: : :::: ::: ::::
 :: :::::: :
 :: :::: ::: :: :::::: :::::

70
 :::::::::: ::::: ::: ::: ::: ::::::::: :::::: :::
 ::::: ::::::::: :: :: :::: :::

Part IV Tips on Writing (::: : )
::: :::: ::::::::::::
 ::::: :::: :: ::::: :: ::::::
 : ::::::::: ::: :::: : :::::: :: ::: :: :::
 :: :: :E-Mail :::: E-Mail ::::::: ::: : : :: : :: : ::: : ::::: :: :::
 :: :::::: :: ::::::
 :::: ::::: ::::
 ::: :::::::::::::
 :: ::: :::::::: :: :::

Part V Useful Words and Phrases: ::: : ::
I. Words (:: )
1 complaint n.
::,::
2 claim n./v.
::
3 survey n./v.
::,::,::
4 blunder vt.
:…..::: ::
5 botch n.
:::::
6 medium adj.
:::::::
7 corked adj.
:::::::::::::
8 recommend vt.
:::: :
9 blame vi.
::;::
10 awful adj.
:::::::
11 cunning adj.
::::: :::::: ::
12 depressing adj.
:: ::::::: ::
13 gloomy adj.

71
:::::::: ::::: ::
14 impatient adj.
:: :::::::
15 inconsiderate adj.
:: ::::: ::::::: :::::
16 jealous adj.
:::::::
17 miserable adj.
:::: :::::::::
18 nasty adj.
::::::::: :::
19 ridiculous adj.
: ::::::
20 stubborn adj.
: :::: ::: :::
21 mishandle vt.
: :: :: (::: ):::: ::: :::::::
22 defect n.
::,::
23 invalid adj.
:::: ,:::: ;:::,::::: ::
n.
:: :
24 succinctly adv.
::: ;:::
25 shatter v.
:: ;:: ,:::
26 adequate adj.
: :: ;:::
27 appreciate vt.
:::: :
28 sufficient adj.
::: ,:::
29 remedy v.
:: ;:: ;::
n.
::: :::::: : (:),:: : ;:::::
30 disagree v.
:::,::: ;::: ,:::
31 substitute n.
::: ,:::

72
v.
::,::
32 supersede vt.
::,::,:: : …:::
vi.
: :: :
33 dispute n.
: :,::,: :
v.
::,::,:: ,::
34 compensate v.
::
35 reimburse v.
::
36 inferior Adj.
:::,:: ,::: ,:::
37 guarantee n.
::,:::,:: ,:::
vt.
::,::
38 omit vt.
:: ,:: ,::
39 stipulation n.
: :,::
40 merchandise n.
::(:: ),::

J. Phrases :::: ::
1.Turn-off :::: ::
That movie was a turn-off.
:: :::: :::::::
2. to put a false construction on :……:: ::
Please do not put a false construction on his action.
::::::::::
3. be dissatisfied with…:……::: :
I’m deeply sorry you were dissatisfied with our product.
:: ::: :::: ::::: :::
4. be pleased with…:……::::
I have been pleased with your services for years, but now I feel very disappointed.
::::::: ::: ::: ::: ::::::::

73
5. make a mistake ::
As you rightly pointed out, a mistake has been made on your June bill.
::::::::::::: :::: ::
6. embarrass about :: ::::::::
I am extremely embarrassed about my behavior last night.
: :::::: ::::::::
7. get…settled ::
I would like to get this matter settled by the end of this month.
::::::::::::
8. I am writing to make a complaint about...::::::::……
I am writing to make a complaint about my recent holiday in Paris which was
organized by your company.
:::: ::::: ::::: ::: ::::::::::::
9. I am most reluctant to complain, but... ::::::: ::: ……
I am most reluctant to complain, but the room I live in is really dirty.
::::::: :::::::: :: :: ::
10. One annoying aspect of your service is... : ::: ::::::::: ::::: ……
One annoying aspect of your service is your tour guide.
:::::::::::::::::::::
11. I am sorry to inform you that… :::::::: …
I am sorry to inform you that the heating system in the house stopped working
some time ago.
::::::::::::::: :::::::
12. take …seriously ::::
Trust you will take my complaints seriously.
::::: :: ::::: ::
13. It would be highly appreciated if you could... :::: ……::::: ::
It would be highly appreciated if you could answer me as soon as possible.
::::::::::::::::
14. I could not be more satisfied if you can kindly... ::::……::::::::
I could not be more satisfied if you can kindly help me to solve this problem,
:::::::::::::::::::::
15. be disappointed…:…:::::
I am disappointed that you appear to have withheld information relative to
discounts.
::: :: :::::::::::

Part VI Useful Sentences and Paragraphs ::: :: ::::


E. Sentences : :::

74
Making a complaint ::::
I’m afraid I have a complaint to make.
::::::: : .
I’m sorry to say this, but there seems to be a mistake.
:: : ,:: :::: : .
Do you have to act like that?
:::::: : ?
Would you mind not doing it?
::::::::?
I do wish you wouldn’t do that.
::::::::.
Please don’t do it without asking.
: :: ::::::: .
Can’t you do something about it?
:::::::::?
I hate to bring this up, but this is a nonsmoking zone.
:: ::::: ,:: :::: .
Would you please try to keep quiet at this hour?
::::,:::::::::: .
Saying that you are dissatisfied with something :: :: :: ::
That won’t do. ::::.
Is that it? ::::?
Is that all? : :: :?
I'm afraid it just isn't good enough.
::::::.
That’s not what I had in mind.
:::::::::.
It’s not what I hoped for.
:::::::::: .
That leaves a lot to be desired.
:: :: ::: .
That doesn’t quite suit me.
::::::: .
I was hoping for more.
::: ::: ::: .
I was counting on more.
:::::::::.
I expected something better.
:::::::::.

75
It’s a far cry from what I expected.
:: ::::: :: .
I am not getting what I bargained for.
::::::::::::.
I got a bum deal. ::::.
I got a raw deal. :::: . (a raw/bum deal: :::: ::::: )
Complaining about a messy place :::: ::
What a mess!
:::!
What a junk heap.
::: ::: .
This place is a mess.
:::::::.
Never in my life have I seen such a mess!
: :::: :::: :::: .
This place is a pigsty.
:: ::::::
You live like a pig!
: :::::: :::
This place is a disgrace.
:: :: ::::
This place looks like a disaster area.
:: : ::::::
Were you raised in a bam?
:::::: ::: ::
How about cleaning up a bit around here?
:::: :: :::::::
Wouldn’t it be a good idea to pick up your room?
:::::::::::::::::
Get this place picked up immediately. Do you read me?
:: : ::::: : ,::::: ?
Asking someone to stop complaining :: :: ::::
Stop complaining. :::::
Quit whining. ::: ::
For heaven's sake stop whining.
: :: :: ::::
Don't be so grumpy.
:::: ::::
Don't be such a grouch.

76
:: ::: ::::
Don’t be such a moaner.
:: : ::::: :
I wish you’d stop nagging me.
:::::::::::
I don’t see why you are kicking up such a fuss.
::::: :::: ::: ::::
I know how you feel, but there’s no need to go on and on about it.
:::::::::::::: :::::::
Indicating that you are losing patience ::::::::
This is too much.
:::::
That’s really the limit.
::::::::
This is more than I can bear.
::::::::
This is more than I can take.
::::::::
I needed that like a hole in the head.
:: :::::::
That’s just what I need!
:::::::::(: :::: :: ::: )
That’s just great!
:::::: (::::::::::)
That’s the last straw!
: : : : : : : (the last straw: : the last straw that broke the camel's back, : : : : : : : : :
:: :: ::::::::::)
Now what? :::::
Look here! I’ve had enough of that!
:::: :: :::

B. Paragraphs (:: )
a. We are unable to deliver the fabric samples by the date promised. The product
supervisor promises me that you will have them by March 18. If this is unsatisfactory,
please telephone me. It isn’t often we have renege on a delivery date, and we’re not
very happy about it. Please accept our sincere apologies for the delay.
: :::: ::::: ::::: :::: ::: :: :::: 3 : 1 ::: :::::::: :: ::: ::::: ::
::: ::::: :: ::::::: :::: :::: :::
b. I regret that you have not sent us all the goods we ordered. You have sent us 80

77
Laptops (model 516) as agreed, but you have omitted to enclose the keyboard which
we also ordered.
::: ::::::: :: ::::: :::: :::::: :::: :: :::: 80 :::
c. I would be very grateful if you could repair the bicycle as soon as possible, or
exchange it for a better model. Otherwise, I will have to ask for solving the problem at
the Consumer Association.
:::::::::: :::: ::: :::::: :::::: ::::: ::::::: :: :: :::: ::::::
d. The product I purchased from you on March 2, 2007 turned out to be quite a
disappointment. While it looked the same as the one I saw in your commercial, it did
not perform in the same way.
2007 : 3 : 2 ::: :::: :: :: ::::::::::: :::: :::::: :::
e. Having received neither the merchandise nor a response to my previous letter, I am
requesting that you refund the remitted with my order. Attached is a copy of my
cancelled check.
:::::::: ::::::::: ::: :::: :::::::: :: ::::::
f. This matter is causing us great inconvenience. Since we have now included the
S888 in our new catalogue and we are receiving a large number of enquires about it.
We shall now be faced with cancelling it from our catalogue, and explaining to
customers that it is no longer available.
:: :::: :::::::: ::: : :: :: s888 ::::: :::: :: :::::::: ::: : ::: : :: : ::
: :::::::::: :: :::::::::
g. After investigating your complaint, we have ascertained that an error was made in
our housekeeping department.
::::: :: ::: :::::: ::: :: :::::: :::
h. We are shipping you a new computer today to replace the broken one you received.
Thank you for your letter of August 21 pointing out a problem with your new
computer order.
::: ::::::: :::: ::::::::: ::::: :: :: 8 : 21 ::::::::::::::::::
i. Regardless of whether you are in a manufacturing or service industry, you are
required by law to operate your business in a manner which is safe and healthy for
your workforce. Our courses will help you provide a safe and legally sound working
environment for your staff.
: :::::: ::: ::::: ::: :::: ::: ::::::::::::::::::: :: :::::: ::: :::::::::::::::: :::
j. I am looking forward to hearing from you in the very near future. Thank you for
your prompt attention to this matter.
:::::::::::: ::: :::::: ::::

Part VII Sample Letter ::::::

78
a. Complaint for the wrong packing
Dear Mr. /Miss._ ,
We found P051 & P061 had many errors in packing .
P051, you packed 10PCS in a carton without inner box instead of 5PCS/inner bo
x & 2inner box/carton as we ordered.
P061, you packed 1000 sets of DVD-I instead of 1000 sets of DVD-II.
We are sorry that due to the currency crisis, there is little demand for the goods th
at you have sent us. Therefore, we would be grateful if you would arrange for their col
lection and send us those we ordered soonest possible.
As we are your regular client, we hope that you will take urgent action to remedy
the situation.
Thank you.
Yours faithfully,

::::::::::
:::::::: 051 ::: 061 ::: :: :::
:: 051::::::: 5 ::::: 2 ::::::: :::: 10 :::::::::
:: 061:1000 : DVD-II ::: 1000 : DVD-I:
: ::: ::: :: :::::: :: ::::::::::: :::: :::: :::::::: ::: ::::: :: ::::: ::::::::: ::::: :
::!
::::(::::: )
b. Adjustment to the complaint
Dear Mr. MacDonald,
Providing quality customer service is a major priority of our company, however we
understand that we sometimes fail to meet customer's satisfaction. It is a frustrating
event for everyone when an order has been mishandled.
Please accept our sincerest apologizes for any inconvenience you may have incurred
from your recent order. We hope your order has been fixed and any other problems
have been resolved to your satisfaction. Also, for your information, our employees
are undergoing further company training in order to prevent such mishaps from
happening again. If there is anything else we can do for you now or in the future,
please do not hesitate to let us know.
Thank you for your cooperation and understanding.
Yours faithfully,
Sandy Fei
Customer Service Manager
::: ::: ::::
:: ::: ::: ::: :::::::: ::: ::::::: :::: :::::: ::::::: ::::::: :,:: ::::: :::::: ::::
:: ::::::: :: ::::: ::: :::: :: ::::::: ::::: ::::::::::: :::: ::::: ::: :::::::
: :: :::: :: ::::::: :::::: ::::: ::::::::: ::: ::::::: ::::: ::::::::: :: ::::
::::::::::
c. Complaint for low quality

79
Dear Sirs,
The beans under S/C No.123 dispatched on June 12, 2007 have arrived at our
port yesterday. The commodity Inspection Bureau has carefully examined the quality
of the beans, and we regret to say that they found it is far low from the standard
stipulated in the S/C. The covering Inspection Certificate is going to be airmailed to
you as soon as it comes to hand.
We think you will look into the matter at once and take immediate measures to
correct the mistakes and ensure that nothing like this will happen again in the future.
The inferior quality of these beans has caused us considerable difficulty and it is
hard for us to dispose of it, even at a rather low price. We think we can reserve the
right to lodge a claim against you for the loss thus incurred.
Yours Sincerely,

::::::
2007 : 6 : 12 :::: :: 123 ::::: S/C :::: :: :::::::: ::: :: ::: ::: :::: :: ::: :::
:::: S/C :: : ::: ::::: ::: :::::::
:::::::::::::::::::::::::::::::::::::::::::
:: :: ::: ::: ::::: :::::::::::::::: :::::: :::: ::: :: ::::::::: :::
:::
d. Adjustment to the complaint
Dear Sir,
We feel deeply sorry that the beans No.123 dispatched on June 12, 2007 were
below the standard stipulated in the contract and that you are reserving the right to
lodge a claim against us.
Naturally we hope this transaction will be concluded to your satisfaction. Now
that you have found the quality of the beans do not comply with that stipulated in the
contract, we want to have the problem clarified without any delay. So we have sent
our representative to your end to investigate the matter in detail. We will not give
any comments before our representative inspects the goods. We will let you know
the date of his arrival and hope you will give him your best cooperation.
You may be assured that the matter will be settled in a reasonable manner to our
mutual benefit.
Yours Sincerely,

f.

80
Dear Sir,
With reference to our order No.2008, the 160 computer sets supplies to the above
order were delivered the day before yesterday, but we regret that 20 sets were badly
damaged.
The packages containing the computer sets appeared to be in good condition and we
accepted and signed for them without question. We unpacked the computer sets
with care and can only assume that damage must be due to careless handling at
some stage prior to packing.
We shall be glad if you will replace all 20 sets as soon as possible. Meanwhile, we
have put the damaged computer sets aside in case you need them to support a claim
on your suppliers for compensation.
Yours sincerely,
(Signature)
::::::
:::::::2007 : 6 : 12 :::::: 123 :::::::::::::::::::::::::
:::: ::: ::::::: :: ::::::: :::: ::: ::::::: ::: :::: :::::: ::: :::: ::::::: ::::::: ::
:: ::::: :::: :::: :::: ::: :::::: :::: :: ::::: :::::::::: :::::::::
:::::: ::::::::::::::::::
:::
e. Complaint for bad service
Dear Sirs,
We are surprised and disappointed to note from your letter of August 6 that you
are not prepared to consider our offer of 10 percent discount to compensate you for
the defects in the goods supplied according to S/C No.1141.
Although we think our offer adequate, and even generous, we are prepared to
admit that our viewpoint may not be all justified. At the same time we regret with
disfavor that you threaten to suspend business connection if we do not entertain your
claim. Such being the case, we suggest that this dispute be settled by arbitration.
We shall be pleased to discuss with you where and how the arbitration is to take
place.
Yours Sincerely,

::::::
: :: ::::::: 8 : 6 :::::::::::::::::::: 10 :::::::::: ::: ::
1141 :::::::::::
:: : :::: ::::::: :: ::::::::: :::: :: :: :::::::::::::: ::: ::::: ::: : ::: :::: ::: ::: :::
: :: ::::: :::::::: :: :: ::::: ::::
: :::::: :::::::::
g. Complaint for overcharge

81
Dear Sirs,
I got my phone bill yesterday. To my surprise, my bill was for $440! I was
outraged that AT&T delayed billing me for 6 months and has decided to now
bill me for these calls that I have to make payment arrangements. It’s not fair.
For the past four years they’ve always billed me promptly. I have to suffer for
something they call a “mistake” and won’t do anything to help me.
Yours Sincerely,
Tom
::::::
::::::: ::::: : :::::::: ::: 440 :::::::: ::::: ::::: :: ::: 6 ::::
::::: :: ::: ::::: ::::::::: :::::: :::::::: :::: :::: :::::::::::: :: :: “::” ::::::::::
:::
h. Complaint for the awful food and service
Dear Sir/Madam,
I had the misfortune to spend an evening on the 24th of August in your place and I am
writing to you to complain about the awful quality of your food and service.
I reserved a table at your restaurant because a colleague of mine in Shanghai
recommended it as a perfect place to show foreign visitors (especially business
people) the very best of Shanghai cuisine. My experience leaves me with little doubt
that this is one of the worst restaurants I have ever eaten in.
I arrived with a group of important business clients from Japan at the correct time
only to be told that there were no free tables and no record of my reservation. We
were told to wait and not offered a drink at your bar or any alternative arrangements.
This was embarrassing enough; after 25 minutes’ waiting, I began to get angry and
my clients began to show signs of irritation. We were eventually seated at a very
small table in a dark corner of the restaurant and still had to wait a further 10 minutes
for a menu and someone to come to offer us drinks.
Our two waiters were cold and unfriendly and made no extra effort to help my
Japanese clients, even though they were well aware of the fact that I was entertaining
them on business. Most of the food was either cold or the portions were very small
and one of your waiters refused to return one of the dishes to the kitchen.
I now wonder why my colleague recommended your restaurant and was disgusted at
having to pay so much for very little.
I will not be returning and will be warning all my colleagues and business associates
to stay away from your terrible restaurant.
Yours sincerely,
:::::/:::
:: :::: 8 : 24 :::: ::::::::::: :::::::: ::::
:: :: ::::: ::::: ::::::::::::::: :::::::::::::::::::::::: ::: :::::::: ::: ::::: ::
:::::::::::::
: ::::::::::: :: ::: ::: ::::::::::::::::::: :: :::: :::::::::::::::: :::::::::::: :
: :::: : :: 25 : ::::::::::::: ::::: ::::::: :: :::::::::::::::::::::: :::: :::: :::: 10 :::
:::: :: ::: :::
: :: ::: :::::::::::::::::::::: ::::: :::::::: :::::: ::::: ::::: :::::::::::::::::
:::::: ::: :::::::::
:::::::::::::::::::::::::::::::::::::::::
82
::::: :::: :::::::::::::: :: :::::::: ::
:::
i. Complaint for bad living condition
Dear Sir,
I’m John smith, one of your lessees. My lease started from July 1, 2007. I’ve
been living here for about three months. Unfortunately, the heating system has
stopped working for about two weeks.
Last week, I phoned your agency. A clerk promised me he would solve this
problem. I waited for some days but no one came for this. I phoned again and got
the same answer, therefore, I am writing to you now for the last try. I’d like to see
your agency take actions immediately to make the heating system work well.
Thank you for your prompt attention.
Yours Sincerely,
John smith

::::::
:: :: ·::::::: :: ::::::: 2007 : 7 : 1 :::::::::::::::::::: :
:::::: :: :::: ::::: ::: :: ::::::::::::::: :: :::: :::: :::::::::::::::::::::
::: :::: ::::::::::::: ::::::
:::::::::
::·:::

Part VIII Exercises : :::


1. : ::: :::::: :::::: ::::: :::::: :: :::::::::::::: ::: ::: :::: :: :::::::: ::::: ::: :::
::
2. : :::: : :: ::: ::::: ::: :::: ::: ::: :::::: :::: :::::::: :: ::::::: :::: ::: :::::: ::
3. : : : : : : : : : : : : : : :::: : :: : : : : :: : : : : : : : ::: : : : : : : : : ::::: :: : : : :: :: : :
:: :: :: :: :::: :::: :::: ::
4. ::: :::::::: ::::::::: :::: ::::::::::::::::: ::::::: :: :: ::: :
5. ::::::::::::::::::::::::::::::::::::

83
Unit 6 Letters of Thanks : ::

:::( Letters of Thanks) :: :::: ::: :: :: :::: :::: :::: :::: :::::::::::::: ::: ::::::

Part I Occasions That Call for Writing (:::: )


√:: :::::::::: ::::: :: :::::
√::::::::::::::
√::::::::::
√::::::::::::::
√:: ::: ::
√:: :::: :

Part II How to Write (:: :: )
: ::: ::::: ::
√:: :: :: :::::::::: :::::::: :::: :::::::::: :
:::::
√::::: ::::: ::::::::::::::
√::: :: ::: ::::::: ::::::::: :: :::: ::::::::::::

Part III Tips on Writing (::: : )
√:::::::::::: ::::: :::::::
√:: ::::: ::: ::: ::::::: :::: :
√:: :::::::::::::: :::::::::::::::::::::::::::::::::::::::::::::::
:::: ::: ::: ::::::::::: :::::::::::::: :::: :::: :: ::::::: ::::::::::: :

Part IV Useful Words and Phrases: ::: : ::
K. Words (::)
1 acknowledge vt.
::
2 appointment n.
:::::
3 appreciate vt.
::
4 assistance n.
::
5 association n.
::
6 at your convenience ::::: ::
7 colleagues n.
::

84
8 confidence n.
::
9 congratulation n.
::
10 demanding adj
::::::: :::
11 ease v.
::::::::::
12 encourage v.
::
13 enhance v.
::
14 generously adv
:: :
15 grateful adj
:::
16 highlight n.
::::::
17 hospitality n.
::::
18 indebted adj.
:::
19 indicate vt
:::::
20 inspire vt
: ::: ::::
21 maintain v.
::
22 oblige vt.
::::…::
23 opportunity n.
::
24 persistent adj
:: :
25 personally adv
::
26 pleasure n.
::: ::
27 promotion n.
::
28 thoughtfulness n.

85
:::::::
29 transition n.
:: ::
30 value n.
::

B. Phrases :::: ::
1 all the more ::
2 best wishes :::::
3 firm order :::::::::
4 first order :: ::
5 I had long looked forward to :: :::: …
6 in a position to do… :::…
7 large order ::::
8 mutually beneficial cooperation :::::::
9 prior engagement :::::
10 prompt settlement of accounts ::::
11 regular business ::::::

Part V Useful Sentences and Paragraphs :::::::::


F. Sentences ::::
I’m indebted to all the staff who have been working so hard.
:::::::::::::: :::
We acknowledge the continued support from the embassy.
: :: ::: :::::::::
I am grateful to you for helping me.
:::::::
I am greatly indebted to you for the trouble you have gone.
: ::::::: :::: ::::
It is generous of you to take so much interest in my work.
:::::::::::::
I realize that the task took a lot of your precious time.
:::: :::::::: :: :: :
Believe me, I am truly grateful for your good understanding.
::::::::::::::::::
Thank you for your generous spirit of cooperation.
: ::::::::::
I enjoyed the short stay at your home which is both delightful and memorable.
::::: ::::::::: ::::
This is to thank you again for you wonderful hospitality.

86
:::: ::::::::

B. Paragraphs (::)
a. I received your letter of 30th March this morning, returning the draft of the
catalogue we propose to send to our customers, and wish to say at once how grateful I
am for all the trouble you have taken to examine the draft and comment on it in such
detail. Your suggestions will prove most helpful.
::::::: 3 : 30 ::::::::: :::: :::: : : :: : :: :: : : :: : :::: : : ::: ::: :: : :: ::
b. I have just returned to China from my American trip and it is only now that I have
the opportunity of sending you a message of deep thanks for the cordial reception and
hospitality extended to me and all my friends during our one-week stay in New York.
:: ::::::: :::::::: :: ::::: ::::: ::: ::::::::::: ::::::: ::: ::::::::
c. Thank you for your order for furniture and the check that accompanied it. Welcome
to our ever-growing list of satisfied customers. The furniture is being shipped today—
by special instruction from me.
: :::::: :::: :::::::::::::: :::::: :::: ::::: :::::: :: ::::::::: :::::: ::::
d. At any rate, I want to thank you for your help. The job looks very challenging, but
because of the thorough training, I received at USC, together with your own informal
coaching, I’m confident I can handle it.
::::::::::::::::::::::::::::::::::: USC :: ::: :::::::: ::::::: ::::
e. Your assistance on my recent trip was much appreciated. Without your advice and
guidance I couldn’t possibly have achieved as much as I was able to in so short a
period of time.
::: :::::::::: ::::::::::::: ::: :::::::::::: ::: ::::::: ::
f. Following my recent business travel to your country I now feel we have cemented
the foundation of both a valued friendship and mutual rewarding business partnership.
I look forward to entertaining you when you visit us later this year.
::: :::: :::::::: :: ::::: ::: ::::: :::::::::::::: :::: :::::::::

Part VI Sample Letter ::::::


a. Expressing Thanks for Generous Hospitality
Dear Bernie:
Lisa and I are still talking about the great afternoon and evening you gave us in
New York. It is an occasion that will be long remembered.
Although you probably take New York in stride, everything we saw and did was
a grad adventure: the boat trip around Manhattan Island, dinner at the Four Seasons,
the Broadway revival of our favorite musical, “The Oracle”, and finally the famous
cheesecake at Lindy’s.

87
The buying trip was very successful, and my boss was immensely pleased with
my selections. Never again will believe the old adage , “You can’t mix business with
pleasure.” You provided the pleasure—and, incidentally some of the business. Thank
you!
Sincerely,

::: :::
:: ::: ::: :: ::::: :: ::: :::::: ::::::::::::: ::: ::
: :: :::: :: ::::::: :: :: ::: :: :: ::::::: :::: :: ::: :::: :::::::: :: ::: ::: :: “::”:::
:: ::: :::::::::
:: : ::::::::: ::: :::::: :::::::::: “::: ::::: :: :”:: ::: :
: ::::::: :::::::::::::::::: ::::
::::

b. Thanking a Customer for a Referral


Dear Paul:
Yesterday I received a large order from Binghamton Auto Supply and was told by
the owner, Janet Rosenberg, that you were responsible for my getting the business.
I was mighty pleased to have the new business, Paul, but even more pleased that
you thought well enough of me to recommend my company to Janet Rosenberg.
That’s the highest recommendation I can imagine, and I’m grateful for it. Thank you!
Cordially,

::: : ::
:::::: :: :: :: ::::::::: :::: : :: :::: ·:: ::: :::::: :::
::: ::::::: :::: :::: :::: ::: ::: ::::::::::: ::: ·:: ::: :::::::::::::::: :::::::
:::::::
:: ::

c. Expressing Appreciation for Past Support


Dear Mr. Vargas:
On March 16 Warbucks, Inc. will celebrate its third anniversary. It’s a wonderful
occasion for us, and we’re not so quietly strutting a bit about the process we’ve made.
Yet we’re fully aware that our accomplishments are not simply attributable to
“genius” leadership or hard-working employees. We grew and prospered only because
we found some great friends like you who gave us loyal support along the way.
So this is a thank-you note—for buying and pushing our products, putting up with
occasional errors due to “growing pains’’, and just helping to put Warbucks on the
map. The future looks bright, and we want to acknowledge your contribution to this
88
rosy outlook. As we say in Georgia, “Preciate it!”
Very sincerely yours,

::: ::::::
::::: :::: 3 : 16 : :::: 3 :::: :::::: :::::: :::: ::: :: :::: :::::::::: :
: :: ::::::::::: ::“::”:: ::: ::: ::::::: :: ::::::: :::::: :::::: ::::: ::::::::::::::::
::: ::: ::: :: ::: :::::: :: ::: :::: :: :: :: ::::: ::::: :: :: :::: ::: :::::::: :::: :::::::::::
:: :::: ::: :: :: :::::::: :::::: ::: ::: ::: ::: “:::: ”:
:: ::

d. Thanks for a first order


Dear Sirs,
You will already have received formal acknowledgement of your order of 24th
August, but as this is your first order with us, I fell I must to tell you how pleased we
were to receive it and to thank you for the opportunity you have given us to supply the
goods you need.
I hope our handling of this order will lead to further business between us and to a
happy and lasting association. We shall certainly do our best to make it so.
Yours faithfully,

: :::
:::::::: 8 : 24 : ::: :::: ::: :::: :: :::::: ::::::: :::::: :::: ::::: ::::::: :::::::
:: :: ::: ::::: ::::::::::::::::: :::::::: : :::::
:::

e. Thanks for prompt settlement of accounts


Dear Mr. Williamsons,
I must write to you to say how much we appreciate the promptness with which
you settled your accounts with us during the past year, especially as a number of them
have been for very large sums. It has been of great help to us at a time when we
ourselves have been faced with heavy commitments connected with the expansion of
our business. We hope you will continue to give us the opportunity to serve you.
Sincerely yours,

::::::::::
:::::: ::: ::::::::: :: :: :: :: :::: :::::::::::: :: ::: :: :::::: ::: :: :: :: : :: :: ::
:::::::::::::::::::::::
:::

89
f. Thanks for attending the meeting
Dear Mr. Yi,
Thank you for attending our meeting last Friday and for sharing your suggestions
and experience with us. As beginners in telecommunication business, our group found
your suggestions and recommendations extremely helpful.
We hope we can return the favor some time in the future. Just give us a call when
we can assist in any way.
Yours sincerely,

:::::::
: ::::: ::::::: ::::: :::::: :: ::::: :::: ::: ::::::: ::: ::: ::::::
::::::::::::::::::::::::::::
:::

Part VII Exercises ::::


1:: :: :::: :: ·::: (Russell R. Buchanan) ::::: :::::: ::: ::: : :: ·::: (Tom
Quackenbush):::::: ::: ::: :::::: “::: ::::: :::::::: ::::::::::: ::
::: ::::::::”::::::::::“::::: ::: ::::::: :: :::::::::::: ::: ::: :::::: ”::::::::::::::
2::::: :::: :::::::: :: ::: ::: ::: :::: : (Howell):::::::::::
:::::::::::::::::::::::::::

90
Unit 7 Business Report : :::

: ::::: ::::: ::: :::::::::: :::::: :::: :::: :::::::::::::::: :::: :::::::: :::::::
:: :: Investment: ::: (Finance):::( Production)::: (Sales)::::::::::::::::::::::::::::::
:1:::::::2: ::::: : 3:::::::4: :: ::: ::

Part I Occasions That Call for Writing (::::)


::::::::::::::::::::::::::::::: :
√:::::(Trip Report):::::::::::::::::::::
√::::::(Recommendation Report): ::: ::::: :: :::::: :: ::
:::::::::::::::::::: :: :: :::: :: :: :::::
√:::::(Investigation Report):::: ::::::::: :::: ::::: ::::::::::::::::::::::::::
::::::::::::::::::::::
√::::::(Feasibility Report): ::: ::::::: ::: :::::::::::::::
:: :::::::::: :::::: ::::::: :::

Part II How to Write (::::)
::::::::::::::::::::::::::::::::::::::::::::: (Informal Report):::::(Formal
Report):
:::::::::::: ::: :::::::::(Memo Report)::::::(Letter Report):
::::::::::::::::::::::::::::::::
√:: ::::: (Reader’s Address)
√::::::: (Writer’s Name)
√::: (Date)
√::::/: (Subject Line or Title)
√::: ( Body)
:: : :::::: ::::::::: ::::: ::: ::: ::: ::: ::::: ::::: ::: :::::::::::::::: ::::::::
::::
√: ::::: (Writer’s Address)
√::: (Date)
√:::/::::: (Inside or Reader’s Address)
√::: (Salutation)
√:::: (Subject Line)
√::: (Body)
√:::: (Complimentary Close)
√: :: (Signature)

:::::::::: ::: 5 :: ::: ::: ::: ::::::::::::::: ::::::::::::::::::::::::::::::::::
:: ::::::::: :::::::::: ::: ::::::: :1:::: :::: :::::::2:: ::::: :::: :: ::: :: ::::3:::::::

91
::::::::::::::::4::::::::::::::
::: :::::: ::::::::::::::: :::::::::::::: :::
1) :::: (Title Fly)

Promotion a Brand

2) ::: (Title Page)

Promotion a Brand

Prepared for Lorry Smith


Marketing Manager

Prepared by Susan Jones


The Assistant Marketing Manager
Date: September 10, 200_

3) :: (Letter of Transmittal) ::::::::::::::: ::: ::: ::: :: :: ::: ::::: :: :: :: ::::

Dear Mr. Smith,


The report is presented with our team’s three-month survey on the feasibility of the
promotion of a new brand. I hope it may be of some help for our marketing plan-setting.

92
I personally think the promotion is likely to be a sound one and worth trying. I also
hope some budget could be put on it next year.
Looking forward to your further advice and instruction.

Yours truly
Susan Jones

4) :: (Executive Summary) ::::: :::::::::::: :: ::::::::::::::: ::::::: 5-10%


:: :::

Executive Summary of the Report:

Introduction:
For successful globalization of our broad of brands, a survey has been made. It is done in the
three lights:
1. our logo concept;
2. the product itself;
3. the response of customers in Asia, Europe and Oceania area.

Findings:
1. the existing logo is very popular among people above 30 but not so appealing to under 20,
who are our potential customers in no more than 5 years.
2. The design of our product should be more with high-tech looks.

Conclusion:
Though our present logo and products are suitable for globalization as they stand, we propse
that a new brand can be marketed to be adapted for younger customers.

5) :: (Table of Contents)

Table of Contents
Introduction ··························································· 1
Illustration ··························································· 12
Discussion ··························································· 23
Conclusion ··························································· 42
Appendix
Charts of the Progress ··················································· 43

93
Memos about the Progress ··············································· 51

6) :: (Body)
7) :: (Appendix) :::::: :::: :: ::::::::::::: :::::: ::::::
8) :::: (Bibliography)

Part III Tips on Writing (::::)
: ::: :::::: :::: ::::::::::::: ::
√::: ::::: :::::: :::::::::::::::::::::: :: ::::::::::
√:::: :::: ::::: ::::: :::::: :: :: ::: ::: ::: :::::: ::::::: ::::
√::: ::::::: ::: :: :::::::::::::: ::: :::: ::::::: :::::::::::
√: ::: ::::::::::
√:::::::: ::::: :::: ::::: :::: :

Part IV Useful Words and Phrases:::::::

L. Words (::)
1 abstract/synopsis n.
::
2 accident n.
::
3 alphabetical adj.
::: :::
4 analyze vt.
::
5 appendix n.
::
6 arbitration n.
::
7 arrangement n.
::
8 audit n.
::
9 authority n.
::
10 bibliography n.
::::
11 conclusion n.
::

94
12 consequence n.
::
13 consistency n.
:::
14 ending n.
::
15 evaluate v.
::
16 finance n.
::
17 findings n.
::::
18 format n.
::
19 heading n.
::
20 personnel n.
::
21 introduction n.
::
22 recommendation n.
::
23 signature n.
::
24 standardized adj.
:::::::
25 summary n.
::
26 text n.
::
27 topic n.
::

C. Phrases ::::::
annual report ::::
body part ::::
feasibility report :::::
incident report ::::
investigation report ::::
letter of authorization :::

95
letter report :::::
list of illustration : :: :
market analysis ::::
memo report :::::
periodical report ::::
preliminary part ::::
Profits & Losses ::
progress report ::::
project plan ::::
proposal report ::::
short documents report :::::::
table of contents ::
title fly title page :::::::
trip report ::::

Part V Useful Sentences and Paragraphs :::::::::


G. Sentences ::::
a. Here is the report about the work done by the Marketing Department for May 2002.
:::::::: 2002 : 5 :::::::::::::
b. The objective of this report is to summarize the achievements we’ve made as well
as the setbacks we’ve experienced in the past year.
: ::::::: ::::: :::::::::::::::::
c. The above figures suggest that our staff members have made great efforts to meet
the challenge.
::::::::::::::::::::::
d. It is my purpose of the visit to find out about the conditions of the premises and the
possible measures to be taken to improve business.
:: :::::: :::: ::: :::: :::::::::: :::::
f. It is clear that are very keen to do business with us and they will be important
customers in the future, I therefore suggest we offer them our best terms.
:: : ::::: ::::::::: :: :::: ::::::: ::: :::: ::::::
g. The report examines the supply and demand of the target market and recommend
some market developing approaches.
::::::::::::::::::::::::::::::::
h. The majority of respondents (80%) though that the system helped in meeting their
personal needs, and the majority (60%) wanted the scheme to be formally
introduced.
:::::: : (: 80%)::::::::::::::::(: 60%):::::::::::
i. I’ve chosen the second among the ten alternatives simply because it is more

96
workable.
:: 10 :: :::: :::::::: :::::::::::
j. The first program has obvious advantage over the others.
:::::::::::: :: :::

B. Paragraphs (:: )
a. If we attend the NEWTECH Exhibition, we probably will double our turnover in
the Far East. We will find new customers. We will get new orders. If we spent the
money on promotion in Landon, then we would lose all these opportunities.
::: ::::: ::: :::::: :::: :::::: :: ::: :: :: :::::::: :::::: :: ::: ::: ::: :: ::: ::: :
:: : ::::::: ::::::
b. I would therefore like to make two suggestions, which should be considered with a view to
making our presence more effective at future exhibitions. First, the stand should be larger so as
to make a greater impact and to keep up with our competitors. Second, the staffing should
always include at least on one of our technical experts, preferably a senior one, so that we can
give on-the-spot advice to our potential customers.
:: :::::: ::: :: :: ::::::::: ::::::::::: :: ::: :: :: : ::: ::: :: ::::::: ::::::::::::
:: ::: ::::::::: :::: ::::: :::: :::: ::
c. I am proud to present you with the Arizona Executive Office 2004 Annual Report. This report
illustrates the scope and depth of the work of this office, and its talented staff. It is impossible to
read this report without coming away with an enormous respect for the bright and committed
staff that serves Arizona through the Attorney Executive Office.
::::::::: 2004 :: Arizona ::: ::::: ::: ::: :: :::: ::::::: :::::::::::: ::::::::: :: :
:::::: Arizona :: :: ::: ::::::: :::: :::: :::
d. Sales Volumes in the European Region grew at twice the advantage rate the company had as a
whole, while trading profit was 30% up over a previous year. Excellent results were achieved in
Germany, and Italy gave another impressive performance. In UK, too, there was big increase in
turnover. However, margins were reduced at the rising costs of Asian imports. An office was
opened in Russian as the first step into this uncovered market.
:::: :: :::::::::: ::: : ::::::::::: 30%: ::: :::::: :: ::
::::::: ::: ::::: :::: ::::: :: ::: :: : :: ::::::: :: :::::: :: :: :: :: :: :: :: :: :: : ::

Part VI Sample Letter ::::::


a. Trip Report
……
To: Jack Pittman, Vice-President
From: Bill Davis, Purchasing Manager
Date: June 13, 1999
Subject: Visit to Discuss Purchase of Neodymium Oxide from Yong Kang, Shanghai. June 6-10

97
Introduction
I visited Shanghai, China from June 6 to June 10. During my stay there, I met with the
representatives from Yong Kang Metals, Ltd. and discussed with them a long-term agreement on
their selling us neodymium oxide at a reasonable price. I also explored with them the possibilities
of a transfer of our metal-making technology and equipment in return for rare earth material and
royalties.
Agreement Reached
The purpose of this visit was to find out whether it would be possible for Yong Kang to
provide neodymium oxide to us at a fixed price for a certain period. After several discussions,
Yong Kang agreed to sell us neodymium oxide at a fixed price of US $ ____per Kilogram, C & F
U. S. East Coast for a three-year period commencing in 1999 and including the following
minimum quantities in metric tons:
1999 30
2000 40
2001 60
Yong Kang representatives stated that the three-year price may change depending on the
allocation of foreign exchange for the Special Account.
Concern Expressed
During the discussions Yong Kang representatives expressed concern over the following
proposed contract points:
: International arbitration
:Official language
:Terms of equipment purchase
:Amount of royalty payment
These points call for further understanding and discussion and agreements will be made for
another meeting.
Conclusion
The visit was successful. The meetings and discussions with Yong Kang representatives led to a
mutual agreement on several important issues and helped to identify other areas which require
further understanding and discussion. I will draft a copy of the meeting summary, fax it to Yong
Kang and ask them to make changes and then send us a copy by return fax.

:::::::: Jack Pittman


::::::::: Bill Davis
::: 2002 : 6 : 13 :
:::6 : 6 :: 10 :::::::::::: ::::: ::::::
::
6 : 6 :: 10 :::::::::::::::::::::::::::::::::::::::::::::::::::::: :::::::::::::

98
::::::::: :: :: ::::::::: ::: :::: :: ::::: :: ::::::
:::::
:::::::::::::::::: ::::::: :: ::::: ::: :: :: ::: : :::::::::: 1999 :::::: ____:
:::: ::: ::: ::::: ::: :::: :: :::::::::
2002 30 :
2003 40 :
2001 60 :
::::::: ::::::: :::: : :::::: ::
:::::
::::::::::::::::::::::::::::
——::::
——:: ::
——::::::
——:: ::: ::
::::::::::::::::::::::::::::
::
::: ::: ::::::::::: ::::::::: :::: ::: ::::: :::::: :::: ::::::::: :::: :::::: :::: :::
::::::::::::::::::::::::

b. Recommendation Report
To: George Miller, General Director
From: Jeffery Kahn, Sales Director
Date: April 15, 200_
Subject: Drop on the First Quarterly Sales

Introduction
The sales of the first quarter this year dropped 24% than the same period last year. Last year,
the first quarterly sales reaches $12 m. and this year the sales were $ 9.7 m. Almost all the sales
staff were hit by the slow market.

Sales Figures
Our most important markets are in the North, West and Central regions. The sales in these
regions make up two thirds of our whole sales. This is their first quarter sales:
Region Goal Sales Actual Sales
The North 3.4 m. 2.1 m.
The West 3.6 m. 3.2 m.
The Central 4.7 m. 3.5 m.

Causes of Drop

99
We attribute the drops to:
a) the global warming weather. This can be taken into account on the matter drop on sales. Our
major products in the above regions are water-heating units and they used to sell well in the
first quarter as the weather there was coldest in January.
b) the pressing market competition. As the heating products market has got full with so many
competitors’ products it was very tough to maintain sales at the level of last year. Take the
West region for example, there are at least seven other major brands of water heating systems.

Conclusion
The market is slow but competition is pressing. Even our sales dropped there is still evidence
showing that our products still have a good share as we have had many established clients and
distributors. If we could provide strong support and better after sales service we might survive the
overstressing market competition.
But it seems the global weather has the warming trend and we should shift our products to
more types to adjust to the trend.

Recommendation
a) A comprehensive promotion campaign is needed
b) Seminars should be held for our established distributors and clients so they can be informed
of our latest development in the products, and that will result in better sales.
c) After-sales team should be strengthened with more favorable measures and skilled-in-
communication staff.
d) New range of products should be developed.

::::George Miller, :::


::::Jeffery Kahn:::::
:::2005 : 4 : 15 :
: :::::::: ::::: ::
::
. :::::::::::::::: ::::::::::: :::::::: :: : 1,200
:: :::::: 970 ::::::: ::: :::::: ::: ::::: ::

::::
: ::::::: ::::::::::: :::::: :::: :::: :::::::::: ::::: :::::
:: :::: ::::
:: 3.4 m. 2.1 m.
:: 3.6 m. 3.2 m.
:: 4.7 m 3.5 m

100
::::::
::::::::::
1: ::::: ::
::::::::::::::::::::::::::::::::::::::::::::::::::::::: 1 ::::::::::::::
2:::::::
:: :::: :: ::: ::::: :::::::::::::::: :: :::: :::: :::::: :::::::

::
: :: :: :::::::::: :: ::::::::: :::::: :::: :::::::::::::::: :: ::::: ::::::::::::: ::: :
::::::::::::::
:: :::::::::: :: :::: :: :: ::: :::::

::
1: :::::::::
2: ::::::::::::::::::::::::::::::::::::::::
3: :: :: :: ::::: :::::::::: :::: ::
4: ::::::::

c: Investigation Report
To: Mike Johnson, Sales Manager
From: Sarah Lee
Date: October 9, 2006
Subject: Sales Performance of the Shanghai Branch

Following Your instruction, we examined the cause of the decline in sales of Shanghai Branch. We
visited the office and most of their major customers there. This is my finding.

Finding
1. Some of the major customers in Shanghai have closed down, and some have moved to other
area.
2. Other customers are planning to move to new Suzhou or Wuxi as business there is booming
and they can enjoy favorable policy from the local government there.
3. The Shanghai Office has not kept an up-to-date mailing list for sending circulars to existing
customers who have moved, or potential customers moving in.
4. The customers I visited were interested in more advanced air-conditioning systems instead of
the traditional model we supply them with at present.

Conclusion
1. A more favorable after-sales mix is needed to keep our customers there.

101
2. An up-to-date circulars list should be made.
3. The supply needs adjustment as to replace the present a part of model with new ones.

Recommendation
1. A traveling sales representative is positioned in Shanghai as this personnel will keep contact
with customers who have moved out of Shanghai but may still purchase our goods.
2. Shanghai Branch needs technical support in dealing with information or data sorting
3. Replacement should be made in supply with latest models.

::::Mike Johnson, ::::


::::Sarah Lee
:::2006 : 10 : 9 :
::::::::::::

::
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

::::
1: ::::::::: :::: :::::::
2: ::: :::: :::: :::: ::: ::::::: ::::: :::::::::::: :::::
3: :::::::::::::::::::::::::::::::::::::::::::::::::
4: :: :::: ::: :::: :::: : :::: :: ::::::: ::::

::
1: :::::::::::::::::::
2: :::::::::::::::
3: ::::::::::::::

::
1: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
2: ::::::::::::::::::::::::::::::::
3: :::::::::::::

d. Investigation Report
Computing Supply
328 Federick Highway
Frederiksburg, Virginia 22401
May 1, 2001
Mr. George Land

102
Land Business Consultants
98 Sixth Street
Macon, Georgia 31220
Dear Mr. Land:
In responds to your request, we have listed our observations and recommendations on the
inventory level of computer products which you maintain.

Inadequate Inventory of Essential Software


Your current inventory levels of such basic software programs as Word Star, Wordperfect, Lotus
1,2,3, and other standard products should be raised by 40 percent. At your present pace of retail
sales, you will find yourself out of stock on many of these items during the expected summer peak
in computer sales. Reorder time is now 15 to 20 days—too long to suit your potential customers,
who may choose to buy elsewhere.

Inadequate Inventory of Laptop Computers


In your region, laptop computer for both personal and business use are increasing in sales more
than 30 percent each month. At the same time, laptop manufactures are experiencing difficulty
filling mounting backorders. We recommend that you increase inventory of laptop computers by
69 units to last through the summer.

Adequate Inventory of Printers


You now have on hand a good retail stock level of both dot-matrix and letter-quality printers. You
may, however, wish to stock 10 more units of Okida laser printer.

I have enclosed a partially completed order form for your review and signature. Again, thank you
for the confidence you’ve shown in Computing Supply. We look forward to providing you with
the best advice, the best products and the best prices.
Sincerely,

Nancy Greene
Sales Manager

:::::::
:::::: 328 :
::: ::::::::: 22401
2001 : 5 : 1 :
::.::::
::::::::
: 16 :: 98 :

103
:: ::::: 31220

::::::::
::::::: : ::::::::: ::: :: :: ::: : ::: ::: ::::::: ::

: ::: :::: ::
: :: :::: ::: : Word Star, Wordperfect, Lotus 1,2,3 :::::::::::::: 40%::::
:: :::::::::::::: ::: :::::: ::: : :: ::: :::::::::: : 15 : 20 :: :: :: ::: :::::: :::: :

::: ::: ::: ::


:::::::::::::::::::::::::::::::: 30%:::::: ::::::::::::::::::::::::::::::::
69 ::::::::::::::::::::

:::::: ::
: :: :: :: :::::: :: :::::: :: :::::::: :: :: :: 10 :

:: ::::::::::: :::: ::: ::::::: :: : :::::::::::::::::::::::


::::::

:: ::
::::

e. Feasibility Report
To: The Executive Council
From: Allen Taylor, Director of Operation
Date: March 12, 2006
Subject: On the Re-invest of This Year’s Profit

Introduction
This report sets out to examine how the company should re-invest this year’s profit.

Alternative
The areas under consideration are:
1. the purchase of new computers;
2. the provision of language training courses;
3. the payment of special bonuses

Evaluations
● New computers

104
The majority of company computers are quite new and fast enough to handle the work done on
them. Consequently, new computers would not be recommended.

● Language training course


The company aims to increase exports, particularly in Spain and France. Therefore, language
training courses would be an excellent idea for those employees who deal with business
partners and customers overseas. In addition, training courses would increase motivation: staff
would enjoy the lessons and perceive that the company is investing in them. Therefore,
language training would be an option.

● Special bonus payment


Although special bonus payment would have a beneficial impact on motivation, they would
have no direct effect on the company’s operations. There are also potential problems concerning
the selection of staff eligible for the payments and the setting of a precedent for future payments.
Therefore, bonus payments would not be advisable.

Conclusion
1. Purchasing new computer is not necessary at present.
2. Special bonus payment may result in problem.
3. language training courses are good for both company’s operation and employees’motivation.

Recommendation
It is felt that the best solution for both the company and staff would be to invest in language
training. It is suggested that the company should organize courses in French and Spanish. Those
employees who have contact with partner should be assured of places but other interested
members of staff should also be allowed to attend.

:::::::::
::::Allen Taylor:::::
:::2006 : 3 : 12 :
:::::::::::::::::

::
: :::: :::::: ::: ::::::

::::::::::
:::::::::::::::::
1:::::::
2::::::::::

105
3: ::: ::::

::
1:::::::
::::::: :::::::::::: ::::::::::: ::: ::::: :::
2:::::::
: : : : : : : : : : : : : : :: : : : : : : : ::: : : ::: :: :: :: : : : :::: : : :: :: : :: : : : : :: : : : :
:::::::::::——::
:::::::::::::::::::::::::::::::::::::::
3:::::::
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

::
1:::::::::::::::
2:::::::::::::::
3:::::::::::::::::::::::

::
:: ::: :::: :::::::::: ::::: :: ::::: ::: ::: :: ::: :: ::: :: :::: : :: : :: ::: : ::::: ::: ::

f. training Report
To: Robert Olson, Safety Director
From: Terry Miller, safety Training Coordinator
Date: May 3, 2000
Subject: Safety training Program for April 2000

Introduction
The training staff held one advanced training course for supervisory personnel and one basic
training course for rank-and-file workers in April. In May, we have scheduled one advanced
course and two basic courses. With enrollment increase, we will consolidate schedule classes. The
final version of the safety Manual, which is under revision, will be ready by May 10.

Work Performed during This period


Two training sessions are not being well attended because this training is on a voluntary
basis. Unless this training is made compulsory, attendance will continue to be a problem.

Project Plans
The following classes are scheduled for May:
May 15 Advanced Course

106
(Shop Superintendents and General Foremen)

May 22 Basic Course


(Rank-and-File Workers)

May 29 Basic Course


(Rank-and File Workers)

Final editorial changes are being made in the Safety Manual. The cover and final artwork for
several drawings are nearing completion. The manual will be ready for distribution by May 10.

::::George Miller ::::::


::::Terry Miller :::::::::
:::2000 : 5 : 3 :
:::2000 : 4 ::::::
::
::: 4 :: :::: :::: ::: :::: : ::::: :::: ::: : 5 :::::::::::::::
:: :::::: ::::::::: :::: :::::::: :::::::::::::: 5 : 10 ::::

:::::::
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

:::::
::: 5 ::::::
5 : 15 :::: :::::::::
5 : 22 :::: ::::::
5 : 29 :::: ::::::
:::::::: ::::: ::::: :::: :::::::::: 5 : 10 :::::::::

Part VII Exercises ::::


1. ::: ::: ::: ::: :::: :::::: ::::::: ::: :::::::::::::: :::: ::: ::::::::: ::::::: ::: ::
:::::
::: :: ::: ::::::::: ::::::: ::::: ::::: ::: :::: :: ::::::::: ::::: ::::::: :::::: :::::
:: ::: :::::::::::: :::: :::: ::::::: :::::: :::: ::::::: :: :::::::::: :::: :::: :::: ::::
::::::::::::::::::::::::::::::::::::::::::· C· ::: (Lawrence C. Kelsey):::
2. : :: :: ::: :::::::: :::: : ::::::::::::: :::: ::::: :::: :::: ::::: ::::: :: :::: ::::: ::::
::::::: ::: :: :::: ::: ::: :: :: ::: ::: ::::::::::::::: :::::: ::: ::: ::::::: ::::::::: ::
::::::::Consumer Reports:: ::::::::::::::: ::::: ::: :::::::::::::: ::: ::: : ::::::

107
::: :::: :::::::: :::: :: ::: ::: :: :::: :: ::: ::: :: :::: ::::::::::::::: ::: ::::::::::
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::

108
Unit 8 Business Proposal : :: ::

: :::: ::::: :: :: :::::::::::: ::::: :::::::: :::: :::: ::: ::::: ::: ::::::: ::::::::
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: “Proposal”::::::::

Part I Occasions That Call for Writing (::::)


“Too many good ideas die in business for the lack of a written proposal.” :::::::::::::::::
::::::::::::::::“::::::::::::”:::::::::::::::: unsolicited proposal::::::::::::::::
::: ::::::::: ::: ::: :::::::::::: ::: ::: ::: :: ::: ::::: ::: :: :: ::: :::::::::::::::::
:::::::::::::
:::::::::(solicited proposal)::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::“:::::::::”:::“:::::::::”:::::::::::::::::::::::::::::::::
:: :: :::: :::: ::::: :: ::::::: :::: :::::: ::: ::::: :::::::::::::::::::: :::: :::::: :: :::
: :: :: ::: :::

Part II How to Write (::::)
::: ::: :::::::::: :::: ::
√:Problem ::: :: ::::
√ Objectives ::::::
√ Solution ::::::
:::::::::::::::::
√ Problem ::
√ Proposal Solution ::
√ Schedule ::
√ Cost/Budget ::/::
√ coordination ::
√ Benefits ::
√ Conclusion :::
:::::::::::::::::::::::(Proposed action):::::(required personnel):::(fees):

:::::::::::::::::::::::::::::::::::::
√:Introduction ::
√ Technical and legal details :::::::::::
√ Acceptance criteria ::::
√ Personnel and Facilities :::::::::
::::::::::::::::::::
√ Sales and production volume :::::::
√ Marketing and distribution ::::
√ Revenue Taxes :::

109
√ Market prices of products :::::::
√ License fees ::::
√ Start-up costs ::::
√ Land and building :::::
√ Cost of sales ::::
√ Operating expenses ::::
√ Local labor cost ::::::

:::::::::::::::::::::::::::::::::::: (Informal Proposal)::::::(Formal Proposal)::
:::::::::::::::::::::::::::::::::::::::::::

Part III Tips on Writing (::::)
√ ::::::::::::
√ :::::::::::::::
√ :: :: :: :::: ::::: ::::::::::
√ :::::::::::::::::::::::::::::::::::::::::::::
√ :::::::::::::::::: “::”::::::::::::::::::::::::::::::::::::::::::

Part IV Useful Words and Phrases:::::::
M. Words (::)
annually adv.
::
benefit n.
::
bidder n.
:::
concrete adj.
:::
convincing adj.
:::::
diagram n.
::
disqualify v.
::::
economize v.
::
elaborate v.
::
escalation n.
::

110
evaluate v.
::
exhibit n.
::
favorable adj.
:::::::
formula n.
::
hypothesis n.
::
impartial adj.
:::
inquiry n.
::
logical adj.
:::
negative adj.
:::
objective adj.
:::
offer v.
::
optimize v.
::
qualification n.
::
quotation n.
::
recommendation n.
:::::
regulation n.
::::
statistics n.
::::::
teleconference n.
::::
tenderee n.
:::
zoning n.
::::
N. Phrases ::::::

111
acceptance criteria ::::
bid opening ::
budget forecasting ::
constructive proposal :::::
cooperative project ::::
costing presentation ::::
executive summary : :: :: :: ::
form of tender :::
general contactor ::::
in view of ::
invitation to tender ::
license fees ::::
letter of guarantee :: : ::
local labor cost ::::::
long-range planning ::::
operating expenses ::::
primary source ::::
profit margin :::
return on investment :::::
return on assets :::::
revenue Taxes :::
secondary source :::::
serial number :::
submission of tender ::
terms of reference ::::
win the bidding ::
Part V Useful Sentences and Paragraphs:::::::::
H. Sentences ::::
a. This proposal recommends a solution and provides budget and time schedule
figures.
::::::::::::::::::::::::::
b. The suggestion is based on the research I’ve done in the past few years, and I
believe it will work well.
::::::::::::::::::::::::::::
c. I hope you will adopt this proposal.
::::::::::::
d. The following comparisons and evaluations form the basis of my
recommendations.
::::::::::::::::::

112
e. What we think is to reduce the wholesale price so as to make the retail price
acceptable in China.
:::::::::::::::::::::::::::
f. If we were to do this, we might reduce the threat of loss good managerial-level staff.
:::::::::::::::::::::::::::
g. I recommend that we purchases a company in East China rather than establish a
new one in West China.
:::::::::::::::::::::::::::::::
h. This is an area that needs to be addressed in the near future.
:::::::::::::::
i. I strongly hope that the next year will promise a brighter prospect for our company.
:::::: ::::::::: ::::::

B. Paragraphs (:: )
a. As we agreed in our weekly staff meeting, our current file-serving computer is
damaged beyond repair and must be replaced by the end of the week. The purpose
of this document is to propose that NTR PC905 would make a practical
replacement for our in-house file server.
::::::::::::::::: :::::::::::::::::::::::::::::::::: :::::::::::::: NTR PC905
::::::::::::::::::::
b. We always agreed that one of the keys to our success as an accounting firm has been our ability
to create new services related to emerging business trends. In this era of mergers and
acquisitions, we anticipate a growing need for management advisory and support services on
the part of many companies vulnerable to takeover or buyout. Therefore, I proposed that we
create a special management consulting team whose goal would be to help such companies
remain independent.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
: ::::::: :: :::: :::::::: :: :::: :::: :::::: :::: :::::::::
c. This project will certainly support sustainable development. But it must not be forgotten that our
future rests mainly upon urgently needed mental changes, and that the pedagogic effort required
for that aim will play an utmost important role.
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

Part VI Sample Letter ::::::


a. A Proposal for the Feasibility of something
To: Dr. John Lannon
From: T. Sorrells Deswoody
Date: March16, 2000
Subject: A Proposal for Determining the Feasibility of Marketing Dead Western White Pine

113
Introduction
Over the past four decades huge losses of western white pine have occurred in the Northern
Rockies, primarily attributable to white pine blister rust and attack of the mountain pine beetle.
Estimated annual mortality is 318 million board feet. Because of the low natural resistance of
white pine to blister rust, the high mortality rate is expected to continue indefinitely.

Statement of Problem
White pine mortality results in a reduction in value of white pine stumpage, since the commercial
lumber market will not accept it. The major implications of this problem are two: First, in the face
of rising demand for wood, vast amounts of timber are not being used; second, dead trees are left
to accumulate in the woods, where they are rapidly becoming a major fire hazard.

Proposed Solution
One possible solution to the problem of white pine mortality and waste is to search for markets
other than the conventional lumber market. The last few years have been a burst of popularity and
a growing demand for weathered barn board and wormy pine for interior paneling. Some firms
around the country are marketing defective wood as specialty products (Note: These firms call the
wood from which their products come “distressed”. This term will hereafter be used to refer to
dead and defective white pine. ) There is a good possibility that distressed white pine might find a
place in such a market.

Methods
My primary data sources will include consultations with Dr. James Hill, Professor of Wood
Utilization, and Dr. Sven Bergman, Forest Economist — both members of the College of Forestry,
Wildlife, and Range. I will also inspect decks of dead white pine at several locations and visit a
processing mill to evaluate it as a possible base of operations. I will round out my primary
research with a letter and telephone survey of processors and wholesales of distressed material.
Secondary sources will include selected publications on the uses of dead timber, and a review of
and ongoing study by Dr. Hill concerning the uses of dead white pine.

My Qualification
I have been following Dr. Hill’s study on dead white pine for two years. In June of this year, I will
receive my B. S. in forest management. I am familiar with wood milling processes and have had
firsthand experience at logging. My association with Dr. Hill and Dr. Bergman creates the
opportunity for an in-depth feasibility study.

Conclusion
Clearly, something should be done to reduce the vast accumulations of dead white pine in our

114
forests. The land on which they stand is among the most productive forestland in northern Idaho.
By addressing the six areas of inquiry mentioned earlier, I can determine the feasibility of
directing capital and labor to the production of distressed white pine products. With your approval
I will begin my research at once.

::::John Lannon ::
::::T. Sorrells Deswoody
:::2000 : 3 : 16 :
: ::::: ::: ::: :::::::: ::

::
: :: : ::::::::: :: :: ::::::: ::: ::::::: :: ::::::: :: :
:::::::::::: 318,000,000 ::::::: :: : :: :::::::::::::::::::::: :::

::::
::::: :: :: :: :::::: ::::::: :: :: :::::::: :: ::: :: :: :::::::: :::::::::::::::::
:::::::::::::::::: ::: ::::::: :::::: :::::::: :::

::::::
::: :: ::::: ::::: ::::: :::::: :: :: ::: :::::::: :::::: ::::: ::: :::: :: :::: :: ::::
::::::::::::::::::::::::::::::::::“::: :: ”:: :::: ::: ::::::::: :::
::::::::::::::::::: ::::::::::::::::::::::::::::::

::
:::::::::::::::: James Hill ::::::::: Sven Bergman ::::::: :: : ::: : ::::::
: ::::::::: :::: :: :::::::::: :::::::: :::::: :::: ::::::: :::::::::: :::::: ::::: ::: ::::
:::::::::::::::::::::::::::::::::::::::::::::: Hill ::::::::::::::::::::::::::

::::
::::::::: Hill :: :: :::: ::::::::::::::::::::::::::::::::::::::::::: :::: ::: :::
Hill :::Bergman :::::::::::::::::::::::::::::

::
:: : :::::::: ::::::: :: ::: :::: :::::::: ::: :::: :::::: ::::::::::: :::::: ::: :::: :
:::::::::::::::::::::::::::: :::::::::::::::::::

b. A Proposal for the Feasibility of something


Mary Wilson
Senior Education and training Officer

115
XYZ Corporation
69 North Charles Boulevard
Cambridge 02139
January 16, 2000

Dear Mary,

Thanks for sending along the outline for your writing workshop. Understandably, such an
ambitious plan for eight hours of contact time would not likely produce noticeable results. Here’s
what we’re doing on our end to design an approach that should be realistic and gratifying.

Assessment of Needs
After conferring with technicians in both Jack’s and Terry’s groups, and analyzing their writing
samples, we identified the following limited hierarchy of common needs:
— improving readability;
— achieving precise diction;
— summarizing information;
— organizing a set of procedures;
— formulating various memo reports;
— analyzing audience for upward communication;
— writing persuasive bids for transfer or promotion;
— writing persuasive suggestions

Proposed Plan
Based on the above-listed needs, we have limited our instruction package to eight carefully
selected and readily achievable goals.

Course Outline
Our eight 2-hour sessions are structured as follows:
1. achieving sentence clarity;
2. achieving sentence conciseness;
3. achieving fluency and precise diction;
4. writing summaries and abstracts;
5. outlining procedures and manuals;
6. editing procedures and manuals;
7. formulating various reports for various purposes;
8. analyzing the audience and writing persuasively.

Classroom Format

116
The first three meetings will be lecture-intensive. So students can apply the material covered in
our sessions, we will assign weekly exercises to be done at home and edited collectively in class.
The remaining five weeks will combine lecture and exercises with group editing of work-related
documents. Our intent throughout is to remain flexible enough (within the course outline) that we
can respond to emerging needs.

If you have any suggestions for refining this plan, please let us know.

Best wishes,
Carl Winston

Mary Wilson
:::::::
XYZ ::
:::::: 69 :
:: 02139
2000 : 1 : 16 :

::: Mary:
::: ::: :::: :::::::::::: :::: ::: :: :: ::: ::::::: ::: :::: :::: :::::::::::::::::::
::::

:: ::

::: Jack : Terry :::::::::::::::::::::::::::::::::::::::::


::— ::::::
— :::::::;
— ::::;
— ::::::;
— ::::::::::::
— ::::::::::::::::::;
— :::::::::::::::::::::::;
— ::::::::::

: :::
::::::::::::::::::::::::::::::::::

::::
:::::::::::::::::::

117
::::: ::
:: ::: ::
:::::::::
:::::::::::
::::: :: ::
::::: ::::
:::::::::::::: ::
:::: ::::: :::: ::::::

:: ::

::::: ::: :: ::: :::::: ::::: :::: ::: :: ::::: :: :: : ::: :: ::::::::: ::: :: : :::: ::: :
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

::::::::::::::::::

c. A Proposal for training plan


March 20, 2000

Dear Mrs. Weston,


As a follow-up to our discussion of the need for training in the area of oral and interpersonal
communication for your supervisory and middle management personnel, I am pleased to present
the following proposal.

The problem
Management has perceived a need for improved communication performance on the part of
supervisory and middle-management personnel to strengthen relationships between them and their
subordinates.

A proposed Course of Instruction


Based on our experience, the following broad concept should be effective in producing better
understanding and improved performance:

Teaching-learning Method
The acquisition of interpersonal skills results from an activity-oriented training in which students
have an opportunity to apply theory through role playing, case discussion, and critical feedback.

In this approach, the instructor is a learning facilitator rather than a lecturer. Frequent use of our
video playback accompanied by instructor and group feedback reinforces learning.

118
Content
The following topics constitute the content core of the program:
1. Perception and self-concept;
2. A positive communication climate;
3. Sending skills;
4. Receiving skills;
5. Nonverbal skills;
6. Reducing communication barriers;
7. Resolving conflict;
8. Interviewing;
9. Small-group communication;
10. Power and persuasion.

Learning Materials
Because students seem to feel more comfortable when they have a textbook to guide them, we use
the Verderber book, Interact. Additionally, case-problem handouts are provided for role and
discussion.

Length of Course
The course consists of twelve 2-hour sessions over a six-week period.

Number of Participants
Because of the activity orientation of the program, a maximum of 12 students (participants) is
desirable.

Cost
All teaching-learning materials will be provided by us and include textbooks, handouts, video
camera and playback equipment. Based on 12-session, 12-partcipant program, the total cost is
$1,800.

Should you like to discuss implementation of the program, I will be pleased to meet with you at
your convenience.

Sincerely,

R.M. McNitt

2000 : 3 : 20 :

119
::: Weston :::
:: :::: ::::: ::: ::: :::: :: :::: ::::: ::: :::::::::::::: ::

::
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::

::::
::: :: :::::::::::::::::::::: :::::::::

::::::
: :: :: :::: :::::: :::::::: :: ::::: ::::: :::::::: :::: :::: ::: ::: :::::: ::

:::::::::::::::::::::::::::::::::::::::::::::::::::::

::
::::::::::::::
1. :::::::
2. :: :::::
3. ::::
4. :::::
5. :::::
6. :: ::: :
7. ::::
8. ::
9. ::::
10. ::::::
::::
::::::::::::::::::::::::::::::: Verderber :: ::: ::: :::: :::::::::: ::: : ::: ::::
::::::::
::::
:::::::::::::::::::::::
::::
:::::::::::::::::::::::::::::12 ::
::
:::::::::::::::::::::::::::::::::::::::: :::::: 12 ::: 12 ::::::::::: 1800 ::

::::::::::::::::::::::::::::::::::::

120
:::::
R.M. McNitt

Part VI Exercises ::::


1. : :::::: :::: :::: :::::: :::: ::: :: ::: ::: ::::: :::: ::::::: :::::: ::: ::: ::: :::: :::: :
::::::::::::::::::::::::::::::::::::
2. :::::::::::: :: : :: : : :: ::: : : :::: :: :: : : :::::: ::: : : :: : : : :: : ::: : : : ::::
:::::::: ::::::::: ::::: ::::::: :::::: :: :: ::::: :: :::::::: ::: :::: ::::: ::::::: ::: :::
:::::::::::::::

Part Two Business Translation


121
Unit One Trade and Business

Section I: Text Reading

MECHANICS OF EXPORTING

There is no standard order form with which an export is placed. Some companies may use a
company letterhead while others may use printed order forms to communicate their interest to the
exporter. As long as it contains all the essential information, the form in which the order is
communicated is unimportant. The order should include information of the desired merchandise,
the quantity requested, proposed price and credit terms, shipment method, etc. When an order is
received, the exporter will normally send a confirmation of receipt, followed by a commitment to
fill the order if the exporter finds all the terms and credit arrangements acceptable. It should be
noted that, according to international practices, the acceptance of an order without modification
creates a binding contract between the exporter and the importer. Thus, the exporter must not
agree to the sale until all problems are negotiated and resolved to its satisfaction. A pro-forma
invoice is then prepared to indicate the terms that have been agreed upon or counter-proposed. A
pro-forma invoice should indicate the type and amount of merchandise, unit costs, expected
weight and measures, and relevant payment and credit terms. If accepted by the prospective buyer,
the pro-forma invoice will become a binding contract.

When contact with the buyer is initiated by an offer from the exporter, an export order may
materialize only if the terms of the offer are accepted by the potential buyer. The order from the
buyer in this instance may be a simple acceptance of the terms of the offer or a formal purchase
order reflecting the same. When the acceptance or the purchase order is received, the exporter
would proceed to prepare a sales contract based on the terms of its original offer or those mutually
agreeable after intermediate negotiations.

It is difficult to enforce performance of a contract across national borders. Litigation between


nationals of different countries is so cumbersome and expensive that it effectively renders
litigation a non-option. Normally, unless monetary or serious non-monetary damages have been
created, a breach of contract is likely to be disregarded by the other party. However, for reasons of
honor and reputation, i. e. further business, an exporter must endeavor to fulfill all obligations
implied by an export contract. The relatively low cost, or any possible advantages, of non-
performance in the short-term may exact high costs to the exporter in the long run. International
trading rules and etiquette must be observed if an exporter is to survive and succeed in the
competitive world of international business. It is unwise to accept contractual obligations which

122
one is unable to fulfill.

In the event that commercial disputes are unavoidable, commercial arbitration can be used to
resolve the differences of opinion. Commercial arbitration procedures usually require parties to a
dispute to choose a disinterested and informed person or persons to serve as referee to determine
the merits of their arguments and to make a judgment that both parties have agreed to abide by. It
is thus useful to include an arbitration clause in export contracts to specify how possible disputes
are to be handled. Aside from domestic arbitration, international arbitration is also available for
dispute settlement. Most international arbitration is done under the auspices of a formal arbitration
organization. For example, disputes in the Western Hemisphere are settled through the Inter-
American Commercial Arbitration Commission and the U. S. -Canada Trade Tribunal. The
American Arbitration Association and the International Chamber of Commerce will arbitrate dis-
putes worldwide. China has recently agreed to utilize the International Chamber of Commerce as a
vehicle for settling her international disputes.

Government trade regulations begin with the requirement of the home country that firms
document their exports. Even when export restrictions are not present, export declarations are
commonly used by countries to record the nature and quantities of their exports. Many countries
also restrict the types and quantities of certain goods to be exported. In China, certain strategic
products are subject to export control and export licenses are required. The exporter must ensure
that the necessary export licenses and approvals are obtainable or are in place before finalizing the
export contract. In addition to export declarations and licenses, consular invoices or certificates of
origin are required for goods destined for countries with quantitative import controls. Consular
invoices are a tool used to ensure that the inflow of imports from any given country is in
consistent with the import quota allotted that same country. Finally, health certificates may also be
required for certain agricultural products if disease and pests are a potential problem.

The role of commercial trade documentation is usually to establish ownership of goods and to
indicate completion of essential tasks in the export process. The most important among these are
the bill of lading, commercial invoice, and insurance policy or certificate. The bill of lading is a
contract for shipment between the shipper and the carrier. It not only serves as a receipt from the
carrier for the shipment but also as a certificate of ownership by the shipper. The commercial
invoice is a statement of goods sold and is needed to trigger payment. It is often required for
customs clearance in the importing country. Similarly, the insurance certificate is proof that
insurance against damage to goods in transit has been obtained according to the terms of sale or
the requirement of the financing bank. Full protection from risk of damage during transit is
normally obtained through transportation insurance to the destination.

123
MECHANICS OF IMPORTING

In order to achieve cost competitiveness and market strength in the home market, the importer
should negotiate a business contract with the supplier that will meet these two objectives over
time. In negotiating with a supplier, the importer must determine the volumes available for
export to China and the prices in effect at different volumes. Business samples should also be
obtained to ensure that the supplier has a clear understanding of product requirements and is
able to produce to specifications. Packaging of the product should be discussed with the
exporter as well, unless final packaging is to be done in China. Business samples are
generally paid for by importers but may be supplied free of charge by some exporters if
requests are reasonable. Other items to be negotiated may include the availability of product
brochures, documentation, publicity, advertising and other promotional support.

Two items deserve special attention in negotiating an export/import contract. They are
volume and exclusivity. Volume commitment is important because economies of scale in
purchasing and shipping affect procurement costs and thus profit margin and price
competitiveness. Discounts on goods are usually offered for certain minimum volume levels
while discounts on shipping charges may depend on the volumes transported at any one time.
Lower prices are usually obtainable on larger volumes. Knowledge of overall volumes and the
possibility of warehousing the product between shipments in the exporting country are thus
relevant to attaining cost-effectiveness in transporting the goods. One factor which may
impinge on the volume decision is the import distribution channels. Whether an import is
distributed through a large number of small agents and retailers or through a few large
wholesalers or retailers can affect the commitments the importer receives from its customers
and makes to its suppliers. Large buyers are more likely to make firm commitments to sales
volumes but are equally likely to demand price discounts from importers. Orders from large
wholesalers and retailers are thus more likely to put pressure on the importer to obtain better
prices from their suppliers and to control their cost, though they are attractive from the
standpoint of certainty of sale and marketing convenience. Clearly, unless the importer can
predict future sales with a degree of confidence, making a commitment to certain volume
levels in order to secure better terms of sale and transport charges may be difficult. This once
again demonstrates the importance of market research and planning.

Turning to the question of exclusivity, an importer may wish to negotiate exclusive marketing
rights to an import to prevent competition and maximize future profits. These rights are
particularly important in the event that the import become intensely successful in the domestic
market. They would prevent potential competitors from directly importing the same product
and diluting the importer’s profits, though importation of imitations and differentiated

124
products will still constitute a source of competition that the importer must be wary of. In ne-
gotiating exclusive rights, the importer should focus on issues such as duration, area or
territory covered, level of trade, future restrictions, future rights, termination provisions, and
the legal status of such exclusivity clauses. The exclusive rights should be no less than three
years, the average length required to develop new products and markets. In return, the
exporter will likely seek a purchase commitment from the importer for the duration of the
exclusivity agreement. A detailed marketing or business plan may also be required by the
exporter in order to assess the importer’ s strength, business skills, and capability to fulfill the
terms of the agreement. When the exporter demands commitments beyond the initial contract,
care should be exercised to protect the importer from unanticipated changes and business
uncertainties. For a new and inexperienced importer in China or anywhere else, for that
matter, exclusive rights may be difficult to obtain. Limited rights may indeed be a more
realistic goal in that situation.

2 New /key words and expressions

1) company letterhead 印有公司名字的信:


2) credit terms ::::
3) binding contract :::: ::::
4) pro-forma invoice :: ::
5) counter-proposed ::
6) in this instance : :::::
7) so cumbersome ::: :
8)for reasons of honor and reputation :: :::::
9) abide by ::
10) aside from ::
11) under the auspices of : ……::::
12) Inter-American Commercial Arbitration Commission ::: :::: ::
13) The American Arbitration Association ::: ::: ::
14) U. S. -Canada Trade Tribunal :: ::::
15) International Chamber of Commerce : :::
16:export declaration ::: :
17) strategic products :: : :
18) export licenses :: :: :
19) certificate of origin : :: ::
20) consular invoice :: ::
21) health certificate :: :: ::
22) bill of lading : ::

125
23) commercial invoice ::::
24) economies scale :: ::
25) exclusive marketing rights :: :::
26) termination provisions :: ::

3 Notes to the text


1) It should be noted that, ::: :::
2) in the event that commercial disputes are unavoidable, :: :::::::::::
3) according to international practice ::: :::
4) or a formal purchase order reflecting the same ::::::::::::: :::
5) based on the terms of its original offer or those mutually agreeable :::: :::::::: ::: ::
6) renders litigation a non-option :: :: :::: :
7) a breach of contract is likely to be disregarded ::: :::: :::
8) an exporter must endeavor to fulfill all obligations implied by an export contract :::: :: : :
::::: ::: ::
9) determine the merits of their arguments :::: ::::
10) that firms document their exports ::::: ::::::
11) if disease and pests are a potential problem ::::::::::: ::
12) to trigger payment :: ::
13) the price in effect at different volumes ::::::: ::::
14) one factor which may impinge on the volume decision : ::::::::::::

Section II: Translation and techniques


1 translation (::: ::: )
1) When an order is received, the exporter will normally send a confirmation of receipt, followed
by a commitment to fill the order if the exporter finds all the terms and credit ar rangements
acceptable.
::: :::::::::::::::::::::::: ::: ::: :::: : :::: :::

2) Thus, the exporter must not agree to the sale until all problems are negotiated and resolved to its
satisfaction.
:::::::::::: :::: ::::: :::: :: :::::::

3) When contact with the buyer is initiated by an offer from the exporter, an export order may
materialize only if the terms of the offer are accepted by the potential buyer.
:::: :::: :: ::::::::: :::: ::::::::: ::::: ::

126
4) The relatively low cost, or any possible advantages, of non-performance in the short-term may
exact high costs to the exporter in the long run.
:::::::::::::: ::: :::::::::::::::: ::::::::::

5) International trading rules and etiquette must be observed if an exporter is to survive and
succeed in the competitive world of international business.
:: :::::::: :::: :: ::: : ::::::: :::: ::: ::: :::

6) Commercial arbitration procedures usually require parties to a dispute to choose a disinterested


and informed person or persons to serve as referee to determine the merits of their arguments
and to make a judgment that both parties have agreed to abide by.
: ::::: :::::::: ::::::::::: :: ::::: ::::::::::: ::::::::::

7) Volume commitment is important because economies of scale in purchasing and shipping affect
procurement costs and thus profit margin and price competitiveness.
: ::::::::::::: :: :: ::: :::: : :::: ::::::: ::::

8) Knowledge of overall volumes and the possibility of warehousing the product between
shipments in the exporting country are thus relevant to attaining cost-effectiveness in
transporting the goods.
:::::: :: ::: ::: :::: :::::: ::: :: ::: :::::

9) Whether an import is distributed through a large number of small agents and retailers or
through a few large wholesalers or retailers can affect the commitments the importer receives
from its customers and makes to its suppliers.
:: ::::: :::::::::::::::::: :::::: :: :::::: :::::: :::: :::: :::::::: :: ::: ::::::

10) Orders from large wholesalers and retailers are thus more likely to put pressure on the
importer to obtain better prices from their suppliers and to control their cost, though they are
attractive from the standpoint of certainty of sale and marketing convenience.
:: : ::::::: ::::::: ::::: ::::::: :::::::::::: :::: :::::: :::: :: :::::: ::::: :: :::

11) though importation of imitations and differentiated products will still constitute a source of
competition that the importer must be wary of.
:: :::: ::: :::::::::: ::: ::::: :::: :::

12) When the exporter demands commitments beyond the initial contract, care should be exercised
to protect the importer from unanticipated changes and business uncertainties.
::::::::::::::::: :: :::::::::::::: :::: :::::::::

127
2 techniques /methods : ::: /::
: :::: ::
: :: ::::::: ::::::::: ::::::::::::
1):: ::: : :: :
::::::::::::
:1:When the acceptance or the purchase order is received, the exporter would proceed to prepare
a sales contract based on the terms of its original offer or those mutually agreeable after
intermediate negotiations.
:::::: ::::: ::::::::::::::::::::::::::::: ::::::

: 2 : Even when export restrictions are not present, export declarations are commonly used by
countries to record the nature and quantities of their exports.
::::::::::: :::::::::::: :::::: :::: :::: :::::

: 3 : This means that production has become internationalized as foreign firms compete with
domestic firms in their home market.
::: :::::::::::: :: :::: ::: :: :::

: 4 : As investors in German or Japanese assets see the higher returns available in U.S. dollar
investments, they may buy dollar-denominated bonds, causing a decline in the exchange rates
fro the German and Japanese currencies.
::::::: ::: :: ::::: :: :: :::: :: :::: :: :: ::: :: :: ::::: ::::::: :::::

(5) When we approach the subject of international business without having previously had much
exposure, one of the questions we would likely raise would be ‘what are the rules and who sets
and enforces them?’
:: :::: :: :: ::: :::: ::: :::::::: :::: ::: “: :: :: :: ::: :::: :::: :: ::: ”

(6) As China’s economic reforms have proceeded, more links between domestic enterprises and
foreign entities have bee forged.
:::: ::::::: ::::::: :::: :: ::::::::

2):::::: :::
:: :::::::
(1) Business samples are generally paid for by importers but may be supplied free of charge
by some exporters if requests are reasonable.
:: : ::::: :::::::::::::: ::::::::: ::: :::

128
(2) For managers there are new sources of conflict from international activities, if they want to
trade or invest.
::: :::::: :::: :::: :::: :::: :::::::::

(3) If there is only one seller, such as local power supply, users can also be protected from inflated
prices by a review process that limits the rate of return on investment.
:::::: ::::::: ::: :: ::: ::: :::: :: :: ::::::::::: ::::: :::::

(4) Had there been a stronger experience base, Chinese managers could have been even more
successful in their exports to world markets.
:::: ::: ::: :: :::: :: :::::::::: :::::::::::

(5) If managers want to gain an appreciation for the environment they are in, as well as some of
the forces that affect and shape this environment, it is useful to briefly review some recent
evidence on the order of magnitude and growth of trade in merchandise and services.
:: :: ::::: :: :: :: :::: ::::::: :::: :: :::::::::: :: ::::: :::::: :::: :::

(6) Countries which are heavily indebted internationally may therefore get additional funds from
the IMF only if they increase the competitiveness of their export sector.
: :::: ::::::: :::: ::: ::: :::: : ::::: :: ::: :::

3):::::: :::
:::::::::
(1) Our discussion so far has shown that nations cooperate to facilitate international business
transactions, because the benefits of trading are assessed as greater that the loss of some
sovereignty.
: ::: ::: ::: :::::: ::::: :::: :: ::::: :: :::::::::: ::::::

(2) Because we are both prepared to proceed on the basis of equality and mutual respect, we meet
at a moment when we can make peaceful cooperation a reality.
::: ::::: :::::::: :::::: :: :: :::::: ::::::: ::::

(3) As the subject of culture is extremely broad and encompassing, our treatment must, again, of
necessity, be also highly simplified.
:::: ::: :::::::: ::::: :: :::::::::::

(4) The first and perhaps most important is the fact that international business is a “growth
industry”, because in the sense that all types of international transaction, whether in financial

129
or real assets, have been growing faster.
:::: :: ::::::: :: ::: :::: : :::: :::: ::::: :::::: :: ::::::: :: :::

(5) A number of trends characterize international business transaction. It is important to introduce


them at the outset of this introductory chapter, because they provide an essential motivation for
studying International Business.
: :: :::: :: :: ::: :: :: ::::::::::: :: :: :: :: ::::::::: ::::: :: ::

(6) The work of the IMF is important for managers involved in international business because it
helps maintain a stable macro-economic environment.
: :::: : ::: :: :::: :: :: ::: ::::::: :: ::: ::: ::: ::: ::::: : :::

4):: :::: :: :
:::::::::
(1) Though the first step is to expose the reader to the broader environment that international
transactions bring with them, the manual can prepare Chinese manager for international
business.
:::::: :::::: ::::: ::::: :::: ::::: :: :::: ::

(2) This task of necessity generalizes and thus simplifies the particular situation of individual
countries, nevertheless, such on overview should prepare Chinese managers for overseas travel
and for developments that may ensue in the Chinese environment as economic reforms lead to
more institutional change.
:: ::: ::::::::: ::: :: :: ::: ::: ::::::: ::: ::::: :: ::: :::: :: :::::: :::: ::: ::::::::
:: :::: :: :::: ::: ::::

(3) While it lays down a number of principles to govern international law, such as those on
sovereignty immunity and so on, the judgments of this court carry moral weight but they are
not enforceable.
:: : :::::: ::: ::: :: ::::: ::: ::::: ::::::: :::::: ::::: :::: ::: :::

(4) For him it is desirable to resume his membership in the organization, although the negotiations
on the conditions for membership renewal are bound to be difficult.
:: :: ::: ::::::: ::: :::: :: :::::::: ::

(5) Furthermore, though less specifically tied to such supra-national cooperation agreements,
international business activity involves the complexities of having to deal with the
international financial system and various national currencies.
:: : :: ::: :: :: :::::::::: :::::::: :::: ::: :::::: :::::::: :::::: ::: ::: ::::

130
5)::::: :::: :: :
:: ::::: :::::
(1) Because of its reputation as a solid borrower the World Bank can raise capital relatively
cheaply so that its loans are attractive to developing economies.
:: :::::::::::::::::::: ::::::: ::::::: :: :::: ::::::::

(2) This means it becomes factored into wage demands, interest rates and exchange rates, so that
all of these rise reflect the expected rate of inflation.
:: :: :::: :::::: ::::: :::::: :::::: ::: :::: ::::: :::

Section III Translation Practice


1 Which of the given translations can best express the original meaning of each sentence?
1) In market economies relationships between individuals are more at arm’s length, people are
employed primarily because of their skills or expertise, not because they belong to a particular
group or family.
A. :: :::: :::::: ::::: :: :::: :::::: :::::: :: :::::::::::::::: :: :::::: ::: ::
B::: :::: :::: :::::: :: ::: ::: ::::: :: :::::: ::::: :: ::::::::::
C:: :::: :: :::::::: ::: :: ::::::: ::
D::::::::::::::::::::::::::::::::::::::::::::::::::::::

2) While much more will be said about the technical aspects of international marketing later, some
links between cultures and getting one’s products into foreign market can already be made at
this point.
A:::: ::::::: :: ::: :::: : :::: ::::::::: :::: :: :::
B::::::::::: :::: : :::: :::::::: :: :::::: :::: :::::::

C:::::::::::::::::::::::::::::::::::::::::::
D::::::::::::::::::::::::::::::::::::::::

3) The profit orientation makes them choosy buyers of inputs; so it is important to be informed
about what competitors are doing as regards product changes, manufacturing developments
and market approach.
A:: ::::: ::: ::::: ::::::::::::: :: ::: ::: ::::: :::: ::: :::
B:: :::: ::: ::::: :::: :::::::: :: ::: ::: ::::: :::: ::: ::::::::
C:: :::: ::: ::: :::::::::::::: :: ::::::::::: :: :::: ::: ::::: ::::::::::
D: ::::: :: ::::: ::: :: :::::::::::::: :: ::: ::: ::::: :::: ::

131
4) If a competitor develops a smaller version, which is handier to carry around, this may
necessitate a quick response in terms of discounts or redesign of one’s own product.
A::: :::: :::::::::::::: :: :::::::: ::::: :::::::: ::
B::: ::::: :::::: ::::: :: :::::: :::: :: ::::: ::::::::: ::
C::::::::::::::::::::::::::::::::::::::::::::::::
D::::: ::: ::::::::::: ::::::: :: :::::::: :: ::::::: ::: :::

5) While in some countries consumers have very particular quality expectations, in others there
exist very stringent health and safety standards.
A::::::::: :: :::::: :::: ::: :: ::::::: :::::::: :::::::: :::
B::::::::::::::::::::::::::::::::::::::::::::::::::
C::::::::::::::::::::::::::::::::::::::::::::
D:::::::: ::::::: :: ::::::: :::::: ::: ::::::::: :::

6) So if a company has a large amount of cash on hand, there is the opportunity cost of not earning
some interest from holding the funds in an interest bearing deposit at a bank.
A::::::::::: ::: ::: ::::::::::::::::: :::::::::::::
B:::::::::::::::::::::::::::::::::::::::::::::
C::::: ::::: ::: :::::: ::::::::::::::::: ::::::: :::
D::::::::::::::::::::::::::::::::::::::::

7) As people usually follow their economic interests, the economic incentives will determine
behavior, whether that is of employees or citizens in general.
A::: ::::: :::: :: ::::::::: :::::::: ::
B:::::::::::::::::::::::::::::::::::
C:::::::::::::::::::::::::::::::::::
D::::::::::::::::::::::::::::::::

8) Every country is a potential beneficiary of international trade because every country has a
comparative advantage in some products and or / services.
A::::::::: :::: ::::::: ::: ::::: :::: :::: ::::
B:::::::::::::::::::::::::::::::::::::::::
C::::::::::::::::::::::::::::::::::::::
D:::::::::::::::::::::::::::::::::::::::

9) While trade brings overall benefits to the countries involved, this adjustment will generate
winners and losers in each country.
A: :: ::: :::: ::::::: ::::::::::::::: :::: ::: :::

132
B::::::::::::::::::::::::::::::::::::::::
C:::::::::::::::::::::::::::::::::::::::::
D::::::::::::::::::::::::::::::::::::::

10) This may lead some firms to strengthen their domestic operations against foreign competition
while others may choose to internationalize their operations to create economies of scale and
strategic advantages overseas.
A: :: ::: :::::: ::: ::::: ::::: :::::::: :::: :: ::::::::: :: :: ::: :: ::: :: :::
B:::: :: :: ::: :::: ::: ::::::::: :::::: ::::: ::::: :: :: ::::: :: :::
C: :: ::::::::: ::: :::: ::: :::: :::::::: ::::: ::: :: :: ::: :::: ::: :: :::
D:::::::::::::::::::::::::::::::::::::::::::::::::::::::::

2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.
1) This opening of the Chinese economy amounts to a greater integration with the world economy,
and the resulting increase in contacts, direct or indirect, with this external environment, brings fro
Chinese managers not only the opportunities of new markets and new ways of doing things, it also
means there is the additional challenge of comprehending the mentality, thinking patters,
institutions and cultures of the new trading partners.
:: ::::: :::::: ::::::::::::: ::::: :::::: :: ::: :::: :: :::: :: :::: :: :: :::: :::::::::: :::
:::: ::::: :::: :: :::: :::: ::::::::::: :::::: ::

2) Breaking through in computer technology made it possible that engineers in different parts of
the world can be combined through networks to design and manage systems and sub-systems of
production. Fax machines and jet airplanes have lowered the costs of communication and
transportation to such an extent that time and space have shrunk the world to village size.
:: :: ::::::::::::::: ::: :::: ::: ::: ::: ::: :: ::: ::: :: :::: ::: :::::::: :::::::::: :::
: :::::::::::

3) The challenges derive from the differences in the way foreign markets and managers work, as
well as the extra knowledge that must be acquired to understand international transactions and to
cope with the new competition that foreign companies and joint ventures bring for domestic
enterprises.
: :::::: ::::::::: ::::::::::::::::::::::: :::::::::::: :: ::::: :: :::: ::::: ::

4) The increasing power of individual consumers to spend their income only on products of good

133
quality, to take their money only to banks that offer good services, and to invest only in currencies
that are stable in value, leads governments in market economies to review their rules, regulations
and policies to accommodate consumer demand and need, because result is that across countries
more and more harmonization of rules, regulations, practices and policies can be observed.
: :::::::: ::::::: :::::: :: :::::: ::: :: ::::::: :: :::: : ::: :::: :::: :::: ::::: :::: ::: ::
:::: ::: ::::::::: :: :::: :::: ::::: :::::: :::::: :: :::::

5) For our overview of history is suffices to point out that since Ricardo economists have
understood that international trade is beneficial for everyone, whether it is a country just emerging
and generally not very productive compared to other countries, or whether it is a country that is
absolutely and in every product category the most productive (if such countries exist).
::: :: ::: :::::: :::: :::: :: ::: :: ::: ::::::: :: ::: : ::::::: :::: ::::: :::::: ::: ::: :::
: ::::: ::::: ::::::::: :::::::

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?

1) However, the evidence that is beginning to accumulate suggests that there is actually a positive
relationship between investment and trade as foreign plants sell components back to the parent
company and buy new specialized services and technology from it. It is estimated that as much as
one half of all international trade now is between various units of multinational enterprises.
::::::::: :: :::: :: :: : :: : :: :::::::: :: ::: :: : ::: : :::::: :: :: :: :::::::: ::: : :
:: ::: ::::::::: ::::: ::: :::: :::::::

2) Merchandise trade is generally the first type of international operation a company undertakes.
This is because these kinds of operations are relatively low risk in nature. In the first stages of
merchandise trade, risk and resource commitment by a firm can be limited through usage of
existing excess capacity and services of trade intermediaries in the company’s operations. As a
company’s international experience grows over time, it may venture into other international
activities with merchandise exports and imports the foundation of its international business.
:: ::::: :::::::::::: :::: :: ::: ::: ::: :: ::: ::: ::::: ::: :: ::: ::: :::: :::: ::: ::: :::::
::::::: :::::: ::: :::: ::::: ::: ::: :::: :::::: :::: :::: :: ::::: ::: ::: :: :: :: :::::::: :: :
:::

3) Trade in services generally requires a greater level of commitment and sophistication than that
required by merchandise trade. This is because the services trade often requires components of
training and technology transfer that demand support from the vendor over time. The increasing
emphasis corporations have placed on technology and business processes in their drive to become

134
globally competitive also means greater opportunities for trade in services.
::: :::::: ::::::::::::::::: :: :: ::: :: ::: ::::: ::: :::: :::: ::::: :: ::: :::::::::::: :::
:: :: :::: :::::: :: ::: :::: ::::::::: ::::::

4) International market entry is a term used to describe the methods adopted by firms to penetrate
foreign markets and establish their business presence abroad. Although the subject of market entry
is often accompanied by the topic of market development after entry, the latter is beyond the scope
of the present discussion. The various forms of international business discussed above are not
mutually exclusive means of conduction international business.
: :: ::: ::::::::: :::::: :::::::: :: :::::::: ::: :::
:: : ::: ::: ::::: ::: ::: ::::::: ::: ::: ::::::: :: :::::::::::::: :: ::::::

5) Under licensing, the licensor essentially becomes an exporter of a service or intangible asset.
Unlike exporting, however, production takes place overseas with manufacturing and marketing the
responsibility of the foreign licensee. The licensor is thus spared the capital and time investment
required for producing and marketing to foreign market. The major drawback of licensing is the
risk that the reputation of the licensor depends on licensee’s performance.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::: :: :: ::::: :: ::: :: :::::::: :::::::: :::: :::::: ::

4. Assignment: Translation the following passage(s) into Chinese.

1) Sole venture investment are advantageous in that they allow firms to retain complete control
over the management and marketing functions of the foreign enterprise and to fully coordinate its
activities with the firm’s domestic operations. However, the high start-up costs and commitment
of managerial and other resources entailed by a sole venture, along with attendant political and
business risks abroad, may lead firms to resort to the joint venture format in order to reduce its
risk exposure.

2) A joint venture is a business established by more than one firm to pursue a specified business
objective. Its advantages over a sole venture include risk-sharing and resource contributions by the
partners. The firm may assume a majority, minority, and equal ownership position in a foreign
joint venture in accordance with its strategic objectives. When a joint venture is set up for a
specific project and is not intended to last longer than the life of the project, the format of
contractual joint venture can also be used.

3) Before a firm decides how to enter the international business arena, it must ensure that it is
ready to do so. Despite its many inherent and obvious challenges, the allure of international

135
business has often cause companies to engage in international endeavors without adequate
appraisal of their own readiness and suitability. International business success requires flexibility
and a wide range of capabilities.

4) International marketing research differs from domestic marketing research not only in its tools
and techniques, but also how they are used. Even when such data are published by the local
governments, they may not have the reliability required by the researcher. Therefore, established
techniques of marketing research must be applied in an imaginative manner taking into account
the environmental and data constrains characteristic of international marketing research.

5) Given the complexity and competitiveness of the international environment, a strategic plan is
an indispensable step after the business plan. A company should have a strategy on how to take its
product to market, compete with its competitors, and manage potential changes in the market
place. It differs from a business plan in that it is not static and is concerned not with goals and
objectives but rather with how they may be achieved.

136
Unit Two Contract and Related Material

Section I: Text Reading


GENERAL OBLIGATIONS
1. (1)The Contractor shall, subject to the provisions of the Contract, and with due care and
diligence, execute and maintain the Works and provide all labor, including the supervision thereof,
materials, Constructional Plant and all other things, whether of a temporary or permanent nature,
required in and for such execution and maintenance, so far as the necessity for providing the same
is specified in or is reasonably to be inferred from the Contract.
(2) The Contractor shall take full responsibility for the adequacy, stability and safety of all
site operations and methods of construction, provided that the Contractor shall not be responsible,
except as may be expressly provided in the Contract, for the design or specification of the
Permanent Works, or for the design or specification of any Temporary Works prepared by the
Engineer.
2. The Contractor shall, when called upon so to do, enter into and execute a Contract
Agreement, to be prepared and completed at the cost of the Employer, in the form annexed with
such modification as may be necessary.
3. If, for the due performance of the Contract, the Tender shall contain an undertaking by the
Contractor to obtain, when required, a bond or guarantee of an insurance company or bank, or
other approved sureties to be jointly and severally bound with the contractor to the Employer, in a
sum not exceeding that stated in the Letter of Acceptance for such bond or guarantee, the said
insurance company or bank or sureties and the terms of the said bond or guarantee shall be such as
shall be approved by the Employer. The obtaining of such bond or guarantee or the provision of
such sureties and the cost of the bond or guarantee to be so entered into shall be at the expense in
all respects of the Contractor, unless the Contract otherwise provides.
4. The Employer shall have made available to the Contractor with the Tender documents
such data on hydrological and subsurface conditions as shall have been obtained by or on behalf of
the Employer from investigations undertaken relevant to the Works and the Tender shall be

137
deemed to have been based on such data, but the Contractor shall be responsible for his own
interpretation thereof.
The Contractor shall also be deemed to have inspected and examined the Site and its
surroundings and information available in connection therewith and to have satisfied himself, so
far as is practicable, before submitting his Tender, as to the form and nature thereof, including the
subsurface conditions, the hydrological and climatic conditions. the extent and nature of work and
materials necessary for the completion of the Works, the means of access to the site and the
accommodation he may require and, in general, shall be deemed to have obtained all necessary
information, subject as above mentioned, as to risks, contingencies and all other circumstances
which may influence or affect his Tender.
5. The Contractor shall be deemed to have satisfied himself before tendering as to the
correctness and sufficiency of his Tender for the Works and of the rates and prices stated in the
priced Bill of Quantities and the Schedule of Rates and Prices, if any, which Tender rates and
prices shall, except insofar as it is otherwise provided in the Contract, cover all his obligations
under the Contract and all matters and things necessary for the proper execution and maintenance
of the Works. If, however, during the execution of the Works the Contractor shall encounter
physical conditions, other than climatic conditions on the Site, or artificial obstructions, which
conditions or obstructions could, in his opinion, not have been reasonably foreseen by an
experienced contractor, the Contractor shall forthwith give written notice thereof to the Engineer’s
Representative and if, in the opinion of the Engineer, such conditions or artificial obstructions
could not have been reasonably foreseen by an experienced contractor, then the Engineer shall
certify and the Employer shall pay the additional cost to which the Contractor shall have been put
by reason of such conditions, including the proper and reasonable cost:
(a) of complying with any instruction which the Engineer may issue to the Contractor in
connection therewith, and
(b) of any proper and reasonable measures approved by the Engineer which the Contractor
may take in the absence of specific instructions from the Engineer, as a result of such conditions
or obstructions being encountered.
6. Save insofar as it is legally or physically impossible, the Contractor shall execute
and maintain the Works in strict accordance with the Contract to the satisfaction of the Engineer
and shall comply with and adhere strictly to the Engineer’s instructions and directions on any
matter whether mentioned in the Contract or not, touching or concerning the Works. The
Contractor shall take instructions and directions only from the Engineer or, subject to the
limitations referred to in Clause 2 hereof, from the Engineer’s Representative.
7. (1) Within the time stated in Part Ⅱ of these Conditions, the Contractor shall, after the
acceptance of his Tender, submit to the Engineer for his approval a program showing the order of
procedure in which he proposes to carry out the Works. The Contractor shall, whenever required
by the Engineer or Engineers’ Representative, also provide in writing for his information a general

138
description of the arrangements and methods which the Contractor proposes to adopt for the
execution of the Works.
(2) If at any time it should appear to the Engineer that the actual progress of the Works does
not conform to the approved program referred to in sub-clause (1)of this Clause, the Contractor
shall produce, at the request of the Engineer, a revised program showing the modifications to the
approved program necessary to ensure completion of the Works within the time for completion as
defined in Clause 48 hereof.
(3) The submission to and approval by the Engineer or Engineer’s Representative of such
programs of the furnishing of such particulars shall not relieve the Contractor of any of his duties
or responsibilities under the Contract.
8. The Contractor shall give or provide all necessary superintendance during the execution
of the Works and as long thereafter as the Engineer may consider necessary for the proper
fulfilling of the Contractor’s obligations under the Contract. The Contractor, or a competent and
authorized agent or representative approved of in writing by the Engineer, which approval may at
any time be withdrawn, is to be constantly on the Works and shall give his whole time to the
superintendance of the same. If such approval shall be withdrawn by the Engineer, the Contractor
shall, as soon as is practicable, having regard to the requirement of replacing him as hereinafter
mentioned, after receiving written notice of such withdrawal, remove the agent from the Works
and shall not thereafter employ him again on the Works in any capacity and shall replace him by
another agent approved by the Engineer. Such authorized agent or representative shall receive, on
behalf of the Contractor, directions and instructions from the Engineer or, subject to the limitations
of Clause 2 hereof, the Engineer’s Representative.
9. (1) The Contractor shall provide and employ on the Site in connection with the execution
and maintenance of the Works:
(a) only such technical assistants as are skilled and experienced in their respective callings
and such subagents, foremen and leading hands as are competent to give proper supervision to the
work they are required to supervise, and
(b) such skilled, semiskilled and unskilled labor as is necessary for the proper and timely
execution and maintenance of the Works.
(2) The Engineer shall be at liberty to object to and require the Contractor to remove
forthwith from the Works any person employed by the Contractor in or about the execution or
maintenance of the Works who, in the opinion of the Engineer, misconducts himself, or is
incompetent or negligent in the proper performance of his duties, or whose employment is
otherwise considered by the Engineer to be undesirable and such person shall not be again
employed upon the Works without the written permission of the Engineer. Any person so removed
from the Works shall be replaced as soon as possible by a competent substitute approved by the
Engineer.

139
10. The Contractor shall be responsible for the true and proper setting-out of the Works in
relation to original points, lines and levels of reference given by the Engineer in writing and for
the correctness, subject as above mentioned, of the position, levels, dimensions and alignment of
all parts of the Works and for the provision of all necessary instruments, appliances and labor in
connection therewith. If, at any time during the progress of the Works, any error shall appear or
arise in the position, levels, dimensions or alignment of any part of the Works, the Contractor, on
being required so to do by the Engineer or the Engineer’s Representative, shall, at his own cost,
rectify such error to the satisfaction of the Engineer or the Engineer’s Representative, unless such
error is based on incorrect data supplied in writing by the Engineer or the Engineer’s
Representative, in which case the expense of rectifying the same shall be borne by the Employer.
The checking of any setting-out or of any line or level by the Engineer or the Engineer’s
Representative shall not in any way relieve the Contractor of his responsibility for the correctness
thereof and the Contractor shall carefully protect and preserve all benchmarks, sight-rails, pegs
and other things used in setting-out the Works.

2 New /key words and expressions


1) site operations ::::
2) methods of construction ::::
3) surety :::
4) Letter of Acceptance :::
5) hydrological and subsurface conditions :::: :::
6) contingency ::::
7) Bill of Quantities :::: :
8) Schedule of Rates and Prices ::::::
9) physical conditions ::::
10) artificial obstructions : :::
11) written notice ::::
12) proper and reasonable measures :::::::
13) superintendence ::
14) at liberty :::::::
15) setting-out : :
16) original points :::
17) lines :::
18) levels of reference :: ::

3 Notes to the text


1) subject to the provisions of the contract ::::::
2) with due care :::::

140
3) when called upon so ::::
4) at the cost of the Employer :::::::
5) for the due performance of the Contract ::::::::
6) at the expense in all respects of the Contractor :::::::::::
7) be deemed to have inspected : ::: ::: : ……
8) so far as is practicable ::::::::::
9) except insofar as it is otherwise provided in the Contract ::::: :: ::::
10) in the absence of specific instructions from the Engineer ::::::
11) save insofar as it is legally or physically impossible ::::::::::::::::::
12) touching or concerning the Works :::::::::
13) is to be constantly on the Works and shall give his whole time to the superintendance of the
same :: :::: ::: ::::: :::: :::: ::
14) misconducts himself : :: :
15) subject as above mentioned ::::

Section II: Translation and techniques


1 translation (::::::)
1) provided that the Contractor shall not be responsible, except as may be expressly provided in
the Contract, for the design or specification of the Permanent Works, or for the design or
specification of any Temporary Works prepared by the Engineer.
::::::::::, ::: ::: :::::::::: ::: :: , : ::::: ::: :::: :::

2) the Tender shall contain an undertaking by the Contractor to obtain, when required, a bond or
guarantee of an insurance company or bank, or other approved sureties to be jointly and severally
bound with the contractor to the Employer,
::: :: ::::::: :::: :::: :::::::: ::::: :: ::::: :::::: :: ::::: ::::

3) The Contractor shall be deemed to have satisfied himself before tendering as to the correctness
and sufficiency of his Tender for the Works and of the rates and prices stated in the priced Bill of
Quantities and the Schedule of Rates and Prices, if any, which Tender rates and prices shall, except
insofar as it is otherwise provided in the Contract, cover all his obligations under the Contract and
all matters and things necessary for the proper execution and maintenance of the Works.
:: ::: ::::: ::: :::: ::: ::: ::::::: ::: ::::::::::::::: :::::::::: ::::: :::::::: :: ::::: :
:: :::::::::::: ::::::::: :::: ::::::::: ::::::::::::::

4) The Contractor shall, whenever required by the Engineer or Engineers’ Representative, also
provide in writing for his information a general description of the arrangements and methods
which the Contractor proposes to adopt for the execution of the Works.

141
: :: :::: ::::::::::::: ::: :::::::::::::: ::::::: :::::::::

5) If at any time it should appear to the Engineer that the actual progress of the Works does not
conform to the approved program referred to in sub-clause (1)of this Clause, the Contractor shall
produce, at the request of the Engineer, a revised program showing the modifications to the
approved program necessary to ensure completion of the Works within the time for completion as
defined in Clause 48 hereof.
:::::::::::::::::::::: 1 : ::: :::: :::::::::: :::: :::::::::::::: ::::::::::::::: ::::
::::: 48 ::::::::::

6) The submission to and approval by the Engineer or Engineer’s Representative of such


programs of the furnishing of such particulars shall not relieve the Contractor of any of his duties
or responsibilities under the Contract.
::::::::: :::: :::::: :: :::::::::::: ::::::::::: ::: :::

7) Such authorized agent or representative shall receive :on behalf of the Contractor :directions
and instructions from the Engineer or:subject to the limitations of Clause 2 hereof:the Engineer’s
::: ::::::::::::::::: :::::::::::::: 2 ::::::::::::::::::::

8) only such technical assistants as are skilled and experienced in their respective callings and
such subagents : foremen and leading hands as are competent to give proper supervision to the
work they are required to supervise:and
::::::::::::: ::: :: :::::::::::::::: ::::::::: ::: :::::

9) If, at any time during the progress of the Works, any error shall appear or arise in the position,
levels, dimensions or alignment of any part of the Works, the Contractor, on being required so to
do by the Engineer or the Engineer’s Representative, shall, at his own cost, rectify such error to
the satisfaction of the Engineer or the Engineer’s Representative,
::::::::::::: :: : : : : :: :: : : :: :: : : :: : : : : :: : : :: : : : :: :: :: :: : : : :: : : : :: ::
::::::::::::::::::::

10) unless such error is based on incorrect data supplied in writing by the Engineer or the
Engineer’s Representative, in which case the expense of rectifying the same shall be borne by the
Employer.
:: ::::::: :::: :::: ::::::::::::: :: ::: ::::: :::

11) The checking of any setting-out or of any line or level by the Engineer or the Engineer’s
Representative shall not in any way relieve the Contractor of his responsibility for the correctness.

142
:: :::: ::: :::: :::::: :: ::::::: ::::::::::: :: ::::: :: :::

2 techniques /methods ::::/::


: :::: ::
: ::: :::: :: :::: ::: ::::: :::: :::: ::::::: :: :::: :: :: :::: :::::::: ::: :::::::::: ::: ::::
1:::::::::
(1) Such conditions or artificial obstructions could not have been reasonably foreseen by an
experienced contractor.
::: :::::::: :::::::::: ::::

(2) The Contractor shall, whenever required by the Engineer or Engineers’ Representative, also
provide in writing for his information a general description of the arrangements and methods
which the Contractor proposes to adopt for the execution of the Works.
:::::::::::::::::::::::::::::::::::::::::::::

(3) in which case the expense of rectifying the same shall be borne by the Employer.
::::::::::::::::::::

(4) “Specification” means the specification referred to in the Tender and any modification
thereof or addition thereto as may from time to time be furnished or approved in writing by the
Engineer.
“::::”::::::::::::::::::::::::::::::::::::::::

(5) The Drawings shall remain in the sole custody of the Engineer :but two copies thereof shall
be furnished to the Contractor free of charge.
::: :: ::::::: :::::: ::: :::::

(6) The Part B shall not sublet any part of the house to others without the prior written consent of
the Employer:which shall not be unreasonably withheld.
::::::::::::: :::::::::::: ::::::::::::::::.

(7) The contract can be revised, canceled, or terminated with mutual consent. Before both parties
have reached an agreement, the contract should be strictly observed.
::::::::::::::::::::::::::::::::::::::::::::

(8) The temporary title of the engaged party is Visiting Scholar. Part B is required to be disciplined
to the related regulation of Part A during the contract period.
::: :::: :::: :::::::: ::::::: ::: :::::

143
1:::::::::
(1) If the said documents are written in more than one language:the language according to which
the Contract is to be construed and interpreted shall also be designated in Part Ⅱ, being therein
designated the “Ruling Language”:
::::::::::::::::: :::: ::: ::::::::::: ::::: :“::::”:

(2) The shipping space for the contracted goods shall be booked by the Buyers or the Buyers'
shipping agent, China National Chartering Corporation.
: :::: :::: ::: ::: :: ::::::::::::::

(3) Payment of rental will be one installment every month(s). The first installment will be paid
before_______(month)______(day)__________(year). Each successive installment will be
paid_________each month.
:::_____: :::::::::::: _______:_____:_____::::::::::::::::______::: :::

(4) One copy of the Drawings : furnished to the Contractor as aforesaid : shall be kept by the
contractor on the Site and the same shall at all reasonable times be available for inspection and use
by the Engineer.
:::::::::::::::::::::::::::::: ::::: ::: ::: ::

(5) Services provided by Part A pursuant to this Agreement, may not be transferred, assigned or
distributed without the prior written consent of Part A.
:::::: ::::::::: ::: :::::::“::”:::::::::::::::

(6) This Agreement shall be governed by and construed in accordance with the substantive laws of
the State of North Carolina, U.S.A.
:: :::::::: :: :: ::::: ::::: :: ::: : :

(7) Should a platform be discontinued during the term of this Agreement, Part A will have the
option to continue supporting Customer on that platform or to issue Customer a pro rata refund.
::::::::: :::: ::: :::::: ::::: :::: :::::“::”::::::“::”:::

(8) Training IP is provided solely for these of the participants during the provision of the Learning
Services and shall not be copied or transferred without the prior written consent of Part A.
“: ::: :::”:::::“::::”:::::::::::::::::::::::::::

144
Section III Translation Practice
1 Which of the given translations can best express the original meaning of each sentence?

1) In order to access and utilize Support Services, Customer will be required to provide Part A
with its Customer number.
A. :::::::“::::”:“::”::::::::“::”::
B:::::::“::::”:“::”: :: “::::”::::::::“::”::
C:::::::“::”:,::“::”:::“::::”:::::
D:“::”::::::“::”:::::::::“::::”:

2) If the Contractor shall be dissatisfied by reason of any decisions of the Engineer’s


Representative he shall be entitled to refer the matter to the Engineer : who shall thereupon
confirm:reverse or vary such decision.
A. ::::::::::::::::::::::::::::::::::::::::
B::::::::::::::::::::::::::::::::::::::::::
C::::::::::::::::::::::::::::::::::::::::::
D::::::::::::::::::::::::::::::::::::::::::::

3) In case the premise and attached facilities are damaged by quality problems, natural damages or
accidents, Party A will be responsible to repair and pay the relevant expenses.
A. :::::::::::::: :::::::: :::::::::: :::::: ::: :::
B::::::::::::::::::::::::::::::::::::::::
C::: :::: ::::::: ::::::::::::::: ::::::: :::::: ::: :::
D::::::::::::::::::::::::::::::::::::::::::::::::

4) All operations necessary for the execution of the Works shall be carried on so as not to interfere
unnecessarily or improperly with the convenience of the public.
A. :::::::::::::: :: ::: ::: :::::::::::::: ::
B:::::::::::::::::::::::::::::::::::
C::::::::::::::::::::::::::::::::::
D:::::::::::::::::::::::::

5) All samples shall be supplied by the seller at his own cost if the supply thereof is clearly
intended by or provided for the contract, but if not, then at the cost of the buyer.
A. ::::::::::::::::::::::::::::::::::::::::::::::::::
B::::::::::::::::::::::::::::::::::::::::::::::
C::::::::::::::::::::::::::::::::::::::::::::::
D:::::::::::::::::::::::::::::::::::::::::::::::::::

145
6) The cost of making any test shall be borne by the plaintiff.
A. :: :::: ::: :::::::::
B::::::::::::::::::::::
C::::::::::::::::::
D: :: :: :::: :: :::

7) The payment of the afore-said expenses shall be effected against presentation of the original
vouchers after being checked.
A. :::::::::::::: ::: ::
B:::::::::::::::::::::::::::::::
C::::::::::::::::::::
D:::::::::::::::::::::::::::::

8) Contracts for the supply of goods to be manufactured or produced are to be considered sales
unless the party who orders the goods undertakes to supply a substantial part of the materials
necessary for such manufacture or production.
A. :::::::::::::::::::::::::::::::::::::::::::::
B::::::::::::::::::::::::::::::::::::::::::::
C:::::::::::::::::::::::::::::::::
D::::::::::::::::::::::::::::::::::::::::::::::::::::::::

9) Should the Sellers fail to load the goods, within the time as notified by the Buyers, all expenses
such as dead freight, demurrage, etc., and consequences thereof shall be borne by the Sellers.
A. : ::::: :::::: :::::: :: :: ::::: :::: ::::::: :: :::
B::::::::::::::::::::::::::::::::::::
C:::::::::::::::::::::::::::::::::::
D:::::::::::::::::::::::::::::::::::::

10) The decision made by this commission shall be regarded as final and binding upon both
parties. Arbitration fees shall be borne by the losing party, unless otherwise awarded.
A. ::::::::::::::::::::::::::::::::: :::
B::::::::::::::::::::::::::::::::::::::::
C:::::::::::::::::::::::::::::::::::::::
D::: ::::: :::: ::::: :::::: :::: :: ::::: :::: :::

2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.

1) The Engineer shall carry out such duties in issuing decisions : certificates and orders as are

146
specified in the Contract. In the event of the Engineer being required in terms of his appointment
by the Employer to obtain the specific approval of the Employer for the execution of any part of
these duties:this shall be set out in Part Ⅱ of these Conditions.
:: :: :::::: ::::::::: ::::: ::::: :::: :: ::: :: ::: :: ::::: ::: ::: ::: :::: :::: ::::::::::
::::

2) Provided always that if, in the opinion of the Engineer :compliance with any such instructions
shall involve the Contractor in any cost :which by reason of any such ambiguity or discrepancy
could not reasonably have been foreseen by the Contractor : the Engineer shall certify and the
Employer shall pay such additional sum as may be reasonable to cover such costs.
::: :::: ::::::::::: :: :: :::::: ::::::::::::::::::::::: ::: ::: ::: : ::: ::: :::: :: :::
:: ::: : :::

3) Such insurance shall be effected with an insurer and in terms approved by the Employer, which
approval shall not be unreasonably withheld, and the contractor shall, whenever required, produce
to the Engineer or the Engineer’s Representatives the policy or policies of insurance and the
receipts for payment of the current premiums.
::: ::: ::: ::::::::::::: ::::::::: ::: ::: ::::: ::::: :::: :::: ::::::::::: :::::: ::::::

4) Should the vessel be withdraw or replaced or delayed eventually or the cargo be shut out, etc.,
and the Sellers be not informed in good time to stop delivery of the cargo, the calculation of the
loss for storage expenses and insurance premium thus sustained at the loading port should be
based on the loading date notified by the agent to the Sellers (or based on the date of the arrival of
the cargo at the loading port in case the cargo should arrive there later than the notified loading
date).
::::::::::: :::::: :::::::::::: ::: :::: :::::: ::: :::::::::::::::::::::::::(::::::::
::::::::::::::::::::: :::: :: ::::::):::

5) The seller must provide at his own expense packaging (unless it is usual for the particular trade
to make the goods of the contract description available unpacked) which is required for the
transport of the goods, to the extent that the circumstances relating to the transport (for example
modalities, destination) are made known to the seller before the contract of sale is concluded.
Packaging is to be marked appropriately.
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?

147
1) Questions concerning matters governed by this Convention which are not expressly settled in it
are to be settled in conformity with the general principles on which it is based or, in the absence of
such principles, in conformity with the law applicable by virtue of the rules of private international
law.
::: ::::::::::: :: :: ::: ::::: :::::::: ::::::::::: :::::: ::::: ::: :::::::::::

2) All disputes arising from the execution of this contract shall be settled through friendly
consultations to mutual satisfaction. In case no agreement can be reached, the case in dispute shall
then be forwarded to the Foreign Trade Arbitration Commission of the China Council for the
Promotion of International Trade for Arbitration in accordance with its Provisional Rules of
Procedure. The decision made by this commission shall be regarded as final and binding upon
both parties.
::: :::: ::: ::: :::: ::: ::::::: ::: :::: :: ::: :::::: :::: :: :: :: ::::: ::::: :::::: :: :: :::: :
::::::::::::::::::::

3) None of the Permanent works, shall save as hereinafter provided, be carried on during the night
or on Sundays, if locally recognized as days of rest, or their locally recognized equivalent without
the permission in writing of the Engineer, except when the work is unavoidable or absolutely
necessary for the saving of life or property or for the safety of the Works, in which case the
Contractor shall immediately advise the Engineer.
::: :::::::::::::::::: ::::::::: :::: :::::::::::: ::: ::: :: :: ::::::::: ::: :::: :: ::
::: :::: ::::::::::::: :::::: ::::::::::::: :::::: :::: ::

4) Written application is prerequisite for absence from duty, for sick absence the application shall
be presented with proof from hospital. Payment during sickness absence within 10 days is issued
at normal rate. If the Party B is unable to continue the employment due to health problem, the
contract can be terminated on basis of negotiation on merits of each case.
:: :: :: :::: :: : :: :::::: :: :::: 10 :::::: :: :::::: ::: :: :: :
:: :::::: ::::::::::

5) During the leasing term, any party who fails to fulfill any provisions of this contract without the
other party's acknowledgement will be deemed to breach the contract. Both parties agree that the
default fine will be________________. In case the default fine is not sufficient to cover the loss
suffered by the faultless party, the party in breach should pay additional compensation to the other
party.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::___________:::: :::::: :
: :::: ::: :::: ::::::::: ::::

148
4. Assignment: Translation the following passage(s) into Chinese

1) Both parties will settle the disputes arising from execution of the contract or in connection with
the contract through friendly consultation. In case the agreement cannot be reached, any party may
summit the dispute to the court that has the jurisdiction over the matter.

2) Either party shall not be held responsible for failure or delay to perform all or any part of this
agreement due to flood, fire, earthquake, draught, war or any other events which could not be
predicted, controlled, avoided or overcome by the relative party. However, the party affected by
the event of Force Majeure shall inform the other party of its occurrence in writing as soon as
possible and thereafter send a certificate of the event issued by the relevant authorities to the other
party within 15 days after its occurrence.

3) a) Party B shall observe Party A’s work system and regulations concerning administration of
foreign experts and shall accept Party A’s arrangement, direction, supervision and evaluation in
regard to his/her work. Without Party A’s written consent, Party B shall not render service
elsewhere or hold concurrently any post unrelated to the work agreed on with Party A.
b) Party B shall complete the tasks agreed on schedule and guarantee the quality of work.
c) Party B shall respect China’s religious policy, and shall not conduct religious activities
incompatible with the status of an expert.
d) Party B shall observe China’s security stipulations about the relevant technology and research,
and shall not conduct any activities incompatible with the status of an expert.

4) Both Parties should abide by the contract and should refrain from revising, canceling, or
terminating the contract without mutual consent. The contract can be revised, cancelled, or
terminated with mutual consent. Before both parties have reached an agreement, the contract
should be strictly observed.

5) The Sellers shall ship the goods within the time as stipulated in Clause (9) of this Contract by a
direct vessel sailing from the port of loading to China Port. Transshipment or reroute is not
allowed without the Buyers' consent. The goods should not be carried by vessels flag of the
countries not acceptable to the Buyers.

149
Unit Three Commercial Law Related Materials

Section I: Text Reading

Procedures for Balance-of-Payments Consultations


The Committee on Balance-of-Payments Restrictions (referred to in this Understanding as the
“Committee”) shall carry out consultations in order to review all restrictive import measures taken
for Balance-of-Payments purposes. The membership of the Committee is open to all Members
indicating their wish to serve on it. The Committee shall follow the procedures for consultations
on Balance-of-Payments restrictions approved on 28 April 1970 (BISD 18S/48-53, referred to in
this Understanding as “full consultation procedures”), subject to the provisions set out below.
A Member applying new restrictions or raising the general level of its existing restrictions by a
substantial intensification of the measures shall enter into consultations with the Committee within
four months of the adoption of such measures. The Member adopting such measures may request
that a consultation be held under paragraph 4(a) of Article XII or paragraph 12(a) of Article XVIII
as appropriate. If no such request has been made, the Chairman of the Committee shall invite the
Member to hold such a consultation. Factors that may be examined in the consultation would
include, inter alia, the introduction of new types of restrictive measures for Balance-of-Payments
purposes, or an increase in the level or product coverage of restrictions.
All restrictions applied for Balance-of-Payments purposes shall be subject to periodic review in
the Committee under paragraph 4(b) of Article XII or under paragraph 12(b) of Article XVIII,
subject to the possibility of altering the periodicity of consultations in agreement with the
consulting Member or pursuant to any specific review procedure that may be recommended by the
General Council.
Consultations may be held under the simplified procedures approved on 19 December 1972
(BISD 20S/47-49, referred to in this Understanding as “simplified consultation procedures”) in the
case of least-developed country Members or in the case of developing country Members which are
pursuing liberalization efforts in conformity with the schedule presented to the Committee in
previous consultations. Simplified consultation procedures may also be used when the Trade
Policy Review of a developing country Member is scheduled for the same calendar year as the
date fixed for the consultations. In such cases the decision as to whether full consultation
procedures should be used will be made on the basis of the factors enumerated in paragraph 8 of
the 1979 Declaration. Except in the case of least-developed country Members, no more than two
successive consultations may be held under simplified consultation procedures.
Notification and Documentation
A Member shall notify to the General Council the introduction of or any changes in the
application of restrictive import measures taken for Balance-of-Payments purposes, as well as any

150
modifications in time-schedules for the removal of such measures as announced under
paragraph 1. Significant changes shall be notified to the General Council prior to or not later than
30 days after their announcement. On a yearly basis, each Member shall make available to the
Secretariat a consolidated notification, including all changes in laws, regulations, policy
statements or public notices, for examination by Members. Notifications shall include full
information, as far as possible, at the tariff-line level, on the type of measures applied, the criteria
used for their administration, product coverage and trade flows affected.
At the request of any Member, notifications may be reviewed by the Committee. Such reviews
would be limited to the clarification of specific issues raised by a notification or examination of
whether a consultation under paragraph 4(a) of Article XII or paragraph 12(a) of Article XVIII is
required. Members which have reasons to believe that a restrictive import measure applied by
another Member was taken for Balance-of-Payments purposes may bring the matter to the
attention of the Committee. The Chairman of the Committee shall request information on the
measure and make it available to all Members. Without prejudice to the right of any member of
the Committee to seek appropriate clarifications in the course of consultations, questions may be
submitted in advance for consideration by the consulting Member.
The consulting Member shall prepare a Basic Document for the consultations which, in addition
to any other information considered to be relevant, should include: (a) an overview of the
Balance-of-Payments situation and prospects, including a consideration of the internal and
external factors having a bearing on the Balance-of-Payments situation and the domestic policy
measures taken in order to restore equilibrium on a sound and lasting basis; (b) a full description
of the restrictions applied for Balance-of-Payments purposes, their legal basis and steps taken to
reduce incidental protective effects; (c) measures taken since the last consultation to liberalize
import restrictions, in the light of the conclusions of the Committee; (d) a plan for the elimination
and progressive relaxation of remaining restrictions. References may be made, when relevant, to
the information provided in other notifications or reports made to the WTO. Under simplified
consultation procedures, the consulting Member shall submit a written statement containing
essential information on the elements covered by the Basic Document.
The Secretariat shall, with a view to facilitating the consultations in the Committee, prepare a
factual background paper dealing with the different aspects of the plan for consultations. In the
case of developing country Members, the Secretariat document shall include relevant background
and analytical material on the incidence of the external trading environment on the Balance-of-
Payments situation and prospects of the consulting Member. The technical assistance services of
the Secretariat shall, at the request of a developing country Member, assist in preparing the
documentation for the consultations.

2 New /key words and expressions

151
1:The Committee on Balance-of-Payments Restrictions :::::::::
2:restrictive import measures ::::::
3:BISD 18S/48-53 Basic Instruments and Selected Documents (published by GATT) ::::
: :: ::::: GATT :::
4:subject to the provisions set out below ::::::
5:inter alia ::::……:(=among other things)
6:General Council ::::
7:simplified consultation procedures :: ::::
8:Trade Policy Review :: :: ::
9:reduce incidental protective effects :: : :: :::
10:in the light of the conclusions of the Committee :::::::: in the light of :::
::
11:Basic Document ::::
12:the incidence of the external trading environment :::::::::::

3 Notes to the text


1:referred to in this Understanding as the “Committee” : :::: ::: :“:::”:referred
to … as ::::::::::::……
2:subject to the possibility of altering the periodicity of consultations in agreement with the
consulting Member :: : ::::: ::::::::::::::
3:including a consideration of the internal and external factors having a bearing on the
Balance-of-Payments situation :::::::::::::::::::::Bear on
::::::::
4:References may be made, when relevant, to the information provided in other notifications or
reports made to the WTO. ::::::::::::: WTO ::::::::::
:::::Made to the WTO ::::::::……
5) The consulting Member shall prepare a Basic Document for the consultations which, in
addition to any other information considered to be relevant, should include: …… ::::::::::
:::::::::::::::::::::::::::::::…… in addition to :……::::……

Section II: Translation and techniques


1 translation (::: :: : )
1) The membership of the Committee is open to all Members indicating their wish to serve on
it.
: :: ::::::::::: ::: ::::
2) A Member applying new restrictions or raising the general level of its existing restrictions by a
substantial intensification of the measures shall enter into consultations with the Committee
within four months of the adoption of such measures.
:: :::::: :::: : ::::::::: :::: ::::::: :: ::::: :::::::::: :: :::::

152
3) or in the case of developing country Members which are pursuing liberalization efforts in
conformity with the schedule presented to the Committee in previous consultations.
: ::::::::::::: ::: ::::::::: :::::: :
4) Notifications shall include full information, as far as possible, at the tariff-line level, on the type
of measures applied, the criteria used for their administration, product coverage and trade
flows affected.
:: :::::: :::::::: :::::: ::::::: :::::: :: ::: :: ::::::::::
5) Members which have reasons to believe that a restrictive import measure applied by another
Member was taken for balance-of-payments purposes may bring the matter to the attention of
the Committed.
::::::::::::::::::::::::::::::::::::::::::::::::

2 techniques /methods : ::: /::


1) Translation of Participial Phrases as an Attributive
::: ::: :: ::: ::: : :
::::::::-ing :::::::-ed : ::: ::::::: ::::: :::::::: ::::::::::: ::::: ::::: :: ::: ::
:::::::::::::::::
(1) The membership of the Committee is open to all Members indicating their wish to serve on it.
:::::::::::::::::::::
(2) A Member applying new restrictions or raising the general level of its existing restrictions by a
substantial intensification of the measure shall enter into consultations with the Committee
within four months of the adoption of such measures.
:::::::::::::::::::::::::::::::::::::::::::: 4 ::::::::::
(3) All restrictions applied for balance-of-payments purposes shall be subject to periodic review in
the Committee under paragraph 4(6) of Article XII.
::::::::::::::::::: 12 :: 4 :::::::::::::
(4) Consultations may be held under the simplified procedures approved on 19 December 1972 in
case of least-developed country Members or in the case of developing country Members which
are pursuing liberalization efforts in conformity with the schedule presented to the Committee
in previous consultations.
:::::::::::::::::::::::::::::::::::::::::::::::: 1972 : 12 : 19 :::::::::::::
(5) When a customs union applies a safeguard measure as a single unit, all the requirements for
the determination of serious damage or actual threat thereof under this Agreement shall be
based on the conditions existing in the customs union as a whole.
:::::: :: :::: ::::::: :: :: :::: :: ::: ::: ::::::: :::::::::::::: :: ::

2) Translation of Participial Phrases as an Attributive to Something Else


::::::::::::::
(1) including a consideration of the internal and external factors having a bearing on the balance-

153
of-payment situation and the domestic policy measures taken in order to restore equilibrium on
a sound and lasting basis;
::::::::::::::::::::::::::::::::::::::::::
:2:measures taken since the last consultation to liberalize import restrictions, in the light of the
conclusions of the Committee;
:::::::::::::::::::::: :::: ::::
: 3 : Under simplified consultation procedures, the consulting Member shall submit a written
statement containing essential information on the elements covered by the Basic Document.
:::::::::::::::::::::::::::::::::::::::
(4) The Secretariat shall, with a view to facilitating the consultations in the Committee, prepare a
factual background paper dealing with the different aspects of the plan for consultation.
:: ::: :::::::: ::::: :::: :::::: :::::::::::::

Section III Translation Practice


1 Which of the given translations can best express the original meaning of each sentence?
1) The authorities of the importing Member shall provide adequate justification as to the criteria
used to determine which products are subject to restriction.
A. :::::::::::::::::::::::::::::::
B. ::::::::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::::::::
D. ::::::::::::::::::::::::::::::

2) This agreement shall apply to all pre-shipment inspection activates carried out on the territory
of Members, whether such activities are contracted or mandated by the government, or any
government body of a Member.
A. ::::::::::::::::::::::::::::::::::::
B. :: ::::::: ::: :::::: :::: ::::: :::: : :::
C. :::::::::::::::::::::::::::::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::::::::

3) In respect of performers, producers of phonograms and broadcasting organizations, this


obligation only applies in respect of the rights provided under this Agreement.
A. :: ::::: :::::::::: ::::::::: :::: ::::: :: :::
B. :::::::::::::::::::::::::::::::::::::
C. :::::::::::::::::::::::::::::::
D. ::::::::::::::::::::::::::::::::::::::

4) With regard to the protection of intellectual property, any advantage, favor, privilege or

154
immunity granted by a Member to the nationals of any other country shall be accorded
immediately and unconditionally to the nationals of all other Members.
A. :: : :::: :::: :::::::::: :::::::: :::: ::::: ::::::: ::::::: :::::
B. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::::::::::::::::::::::::::

5) Members agree to enter into negotiations aimed at increasing the protection of individual
geographical indications under Article 23, taking into account the need to ensure equitable
treatment of the producers concerned and that consumers are not misled.
A. ::::::::::::::: 23 :::::::::::::::::::::::::::::::::::::::::::::
B. ::::::::::::::::::::::::::: 23 :::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::::::::::::: 23 ::::::
D. :::::::::::::::: 23 ::::::::::::::::::::::::::::::::::::::::::

6) Payment of the transactions stipulated in Article 3 shall be effected by reciprocal L/C. Party A
shall open a L/C in favor of Party B to pay by installments the entire cost of the equipment to
be supplied by Party B.
A. ::::::::: :::: :::: :::::: :::::::: :::::::::::: ::::::::
B. ::::::::::::::::::::::::::::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::::::::::::::::::::::::::::
D. ::::::::::::::::::::::::::::::::::::::::::::::::

7) The cover of All Risks is the most comprehensive of the three. Aside from the risks covered
under F.P.A. and W.P.A. conditions as above, this insurance also covers all risks of loss of or
damage to insured goods whether partial or total, arising from external causes in the course of
transit.
A. ::::: ::: ::: ::::: :: :: :::::::::: ::: ::: : ::: ::: ::: ::::: : ::: : ::: ::::::::::::
::: ::: :::
B. :: ::::::::: ::::::: ::: ::::: :: :: :::::: :: ::: ::::: :::: :::: ::::: :::: :::::::::::::

C. :: ::::::: :::::: :::: ::: ::: :::: ::: ::::: :::: ::: ::::::::::::: :::::::::::: :::
D. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

8) Pricing strategy is part of the process of developing an overall marketing strategy. According to
objections of a company, the pricing strategy may be demand-oriented pricing examining the
intensity of demand as expressed by consumers or competition-oriented pricing examining the
pricing behavior of competitors.
A. ::::::::: :::: ::::::::::::: ::::::::: :: :: ::: ::: :::: :::::::::::: ::: ::: ::: ::::::

155
::
B. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::::::::
C. :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
D. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::

9) At all stages of the determination of the causes of a dispute and of dispute settlement
procedures involving a least-developed country Member, particular consideration shall be
given to the special situation of least-developed country Members.
A. ::::::::::::::::: ::::: ::: ::::::::::
B. :::::::::::::::::::::::::::::::::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::::::::::::::::::::::
D. ::::::::::::::::::::::::::::::::::::::::::::::::

10) These are the major rules governing transfer of technology to a party situated in China, which
may be a Chinese-owned company, a Sino-foreign venture or a sole foreign investment
company.
A. :::::::::::::::::::::::::::::::::::::
B. :::::::::::::::::::::::::::::::::::::::::
C. :::::::::::::::::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::::::::::::

2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.
1) International trade involves long-distance transportation of commodities. Therefore, qualified
packaging is necessary to maintain the quality and quantity of commodities and to protect
commodities from deterioration, damage, lost or being stolen in transport. In addition, suitable
packaging which acts as one of the methods of sales promotion is to raise the value and eventually
the price of commodities. Finally, packaging serves to describe commodities. In accordance with
the official law in some countries, the buyer may reject the delivered products if they are not
packed on the basis of the description in contract. Evidently, packaging exercises a great influence
on whether or not the international trade can successfully goes on.
: :::::: :: ::::::::::::::: :::::: ::::::::::: :::: : ::: ::: :::::::::::::::: ::::::: :::
:: :::::::::::::::::::::::::::::::::::: :::::: :::::::: ::::::: ::: ::::: ::: ::::::: ::
::::::::

2:In international trade, buyers and sellers are in two countries far or near, so they may face many
problems during the delivery from the seller to the buyer. For example: freight costs, insurance,

156
packaging, handling, inspection fees, import and export taxes, and other incidental expenses
should be paid by which side; the loss or risk of the goods in transit should be assumed by whom,
and which party should be responsible for the arrangements for transportation, loading, unloading,
handling cargo insurance, customs declaration and taxes payment. If buyers and sellers negotiate
on all the above matters in each transaction, the transaction time and efficiency must be
significantly affected. During the long-term international trade practice, it gradually formed a
variety of trade terms. With the use of these trade terms, people can greatly shorten the negotiation
time and simplify the transaction process.
::::::::::::::::::::::::::::::::::::::
:::: ::: ::: ::: ::: : ::: :: :::: :: :::: :: : ::: :: :: ::: ::::::: ::: ::: ::: ::: ::: ::: :: :::
:: :::: ::: :: :: ::: :: :: ::: :::::::::::: ::: ::::::::::: ::::: :::: ::: :::::::: :::: :: ::::
: ::::::::: :: :::: ::: :: :: ::::::: :: :: ::: :::::::

3:The price of goods is directly related to the economic interests of both buyers and sellers, which
is often the center of trade negotiations. So it is the main condition in the International Sale of
Goods. In foreign trade, when Chinese enterprises negotiate and contract with foreign customers,
it is important to choose the right trade terms, money of account and methods of pricing besides in
accordance with the international market price levels, combined with the operation intention and
regional policy. At the same time commissions and discounts should be considered in the specific
circumstances of transactions.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

4 : International transport of goods is an important part in the international trade. In the


international trade, goods are delivered from the seller to the buyer through transportation, and
sometimes it needs to be achieved through many times change of carriers in transit. The so-called
delivery means that the sellers delivers the contract goods at the agreed time, place and in the
agreed manners to the buyers. In the International sale of goods, the delivery can be considered as
the transfer of necessary documents at the stipulated time to the buyer.
: ::: ::: : :::::::: :::: ::: ::::: ::: ::::: :::::: :: :::: ::::::::: :::: :::: :::::: ::::: :::
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

5 : Buyers and sellers in the international trade always are in two different places, so cash on
delivery is hard for them. It is more complicated for the payment after banks intervening if the
relevant countries have different monetary systems, exchange management and payment statues.
So it becomes a focus in negotiation that how to pay for the goods in international trade, the points
are always stipulated clearly in contracts. So many payment means, settlement methods, currency
of payment, payment documents, exchange rate and exchange business are carried over into

157
international trade to make a bargain and make the trade convenient with the development of
international trade and credit.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:: ::::: ::: :: ::::: ::::: ::::: :::::::: ::::::::::::::::: :::::: ::::: :::::: :::: ::::::
: ::::::: ::: :::::: :::::: ::::: :::::: :::: :::: ::: :::: :::::

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?
1) If the contract of sale involves carriage of the goods and the seller is not bound to hand them
over at a particular place, the risk passes to the buyer when the goods are handed over to the first
carrier for transmission to the buyer in accordance with the contract of sale. If the seller is bound
to hand the goods over to a carrier at a particular place, the risk does not pass to the buyer until the
goods are handed over to the carrier at that place. The fact that the seller is authorized to retain
documents controlling the disposition of the goods does not affect the passage of the risk.
:: ::::::: ::: :::: :::: ::: :::::::: :::: :::: :::::: :::: ::: :: ::: ::: ::: : :: ::::::: ::: :
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

2) An issuing bank undertakes to reimburse a nominated bank that has honored or negotiated a
complying presentation and forwarded the documents to the issuing bank. Reimbursement for the
amount of a complying presentation under a credit available by acceptance or deferred payment is
due at maturity, whether or not the nominated bank prepaid or purchased before maturity. An
issuing bank's undertaking to reimburse a nominated bank is independent of the issuing bank’s
undertaking to the beneficiary.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::::::::::::::::::::

3) Recognizing that their relations in the field of trade and economic endeavour should be conducted
with a view to raising standards of living, ensuring full employment and a large and steadily growing
volume of real income and effective demand, and expanding the production of and trade in goods
and services, while allowing for the optimal use of the world's resources in accordance with the
objective of sustainable development, seeking both to protect and preserve the environment and to
enhance the means for doing so in a manner consistent with their respective needs and concerns at
different levels of economic development,
: :: ::: ::: :: ::: ::::::::::: :::: ::::: :::: :::::::::: :: :::: ::: :: ::: :: :::::: :: ::: :::
:::::::::::::::::::::::::::::::::::::::::::::,

4) Each Member shall maintain or institute as soon as practicable judicial, arbitral or administrative
tribunals or procedures which provide, at the request of an affected service supplier, for the prompt

158
review of, and where justified, appropriate remedies for, administrative decisions affecting trade in
services. Where such procedures are not independent of the agency entrusted with the administrative
decision concerned, the Member shall ensure that the procedures in fact provide for an objective and
impartial review.
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:: :: ::::::::::::::::::::: ::: :: ::: : :::: ::::::: ::::: :::

5) However, a reply to an offer which purports to be an acceptance but contains additional or


different terms which do not materially alter the terms of the offer constitutes an acceptance,
unless the offeror, without undue delay, objects orally to the discrepancy or dispatches a notice to
that effect, If he does not so object, the terms of the contract are the terms of the offer with the
modifications contained in the acceptance.
::: ::: ::::: ::::::::::::::: :::::::::: ::: :: :: :::: ::::: ::::: :: :::: :::: :: ::::: ::
::::::::::::::::::::::::::::::::::::::::::::::::::::::

4. Assignment: Translation the following passage(s) into Chinese.


1) In respect of at least computer programs and cinematographic works, a Member shall provide
authors and their successors in title the right to authorize or to prohibit the commercial rental to
the public of originals or copies of their copyright works. A Member shall be excepted from this
obligation in respect of cinematographic works unless such rental has led to widespread copying
of such works which is materially impairing the exclusive right of reproduction conferred in that
Member on authors and their successors in title. In respect of computer programs, this obligation
does not apply to rentals where the program itself is not the essential object of the rental.

2) Any sign, or any combination of signs, capable of distinguishing the goods or services of one
undertaking from those of other undertakings, shall be capable of constituting a trademark. Such
signs, in particular words including personal names, letters, numerals, figurative elements and
combinations of colors as well as any combination of such signs, shall be eligible for registration
as trademarks. Where signs are not inherently capable of distinguishing the relevant goods or
services, Members may make registrability depend on distinctiveness acquired through use.
Members may require, as a condition of registration, that signs be visually perceptible.

3) Banks play a central role in virtually all international commercial transactions. The inter-bank
payments systems provide a mechanism by which value can be transferred from one person in one
country to a different person in a separate country. This is primarily a mechanical function but it is
fundamental to effective international commerce. Banks also contribute to the management by
their customers of credit, settlement and other financial risks. They do this primarily through
international trade finance and through the loans and other financial services they provide for

159
international investments. Banks play this central role partly because of the competitive
advantages they have built up as institutions but partly also because of laws which, for prudential
reasons, give them a virtual monopoly over the payments systems and preserve their advantages in
other banking activities.

4) The irrevocable letter of credit means that once the credit is issued it cannot be cancelled or
amended before the expiry date without the agreement of the beneficiary. Under such a credit, the
exporter can rely on payment being made as soon as he has shipped the goods and produced the
shipping documents called for in accordance with the terms of the letter of credit. Because of its
greater security to the exporter it is very commonly used in the international trade. The revocable
letter of credit, as the name implied, can be cancelled or amended during the term of validity
without notice to the beneficiary. It does not constitute a legally binding undertaking by the banks
concerned. The value of this credit as security for payment is plainly doubtful so such credit is
seldom used in trading with other countries.

5) In case of quality discrepancy, claims should be filed by the buyer with 30 days after the arrival
of the goods at the port of destination, while for quantity discrepancy; claims should be filed by
the Buyer with 15 days after the arrival of the goods at the port of destination. This these cases
claims must be accompanied by survey reports of recognized public surveyors agreed to by the
seller. If the goods have already been processed, the buyer shall thereupon lose the right to claim.
If the responsibility of the subject under claim is found to rest on the part of the seller, the seller
should, within 20 days after receipt of the claim, send his reply to the buyer together withy
suggestions for settlement.

Unit Four Accounting Related Materials

Section I: Text Reading

Purpose of the Cash Flow Statement


The income statement focuses on the economic results of the entity’s operating activities during a
period. Key concepts in the measurement of the period’s income are revenue recognition and the
matching of expenses. Revenue is recognized in the period in which the entity performs its
revenue-generating tasks (e.g., delivering good or providing services), irrespective of whether the
customer pays cash at that time or agrees to pay later. Expenses measure the resources consumed
in generating the period’s revenue and in administering the entity during the period, irrespective of
when cash was used to pay for those resources. Thus, the period’s income bears no direct
relationship to the cash flows associated with the period’s operations. Also because of its focus on

160
the results of operations, the income statement does not provide information about the entity’s
investing or financing activities during the period.
The purpose of the cash flow statement is to provide information about the cash flow associated
with the period’s operations and also about the entity’s investing and financing activities during
the period. This information is important both to shareholders part of whose investment return
(dividends) is dependent on cash flows, and also to lenders, whose interest payments and principal
repayment require the use of cash. The welfare of other constituencies of a company—including
its employees, its suppliers, and the local communities that may levy taxes on it—depends to
varying degrees on the company’s ability to generate adequate cash flows to fulfill its financial
obligations.
The numbers on the cash flow statement are objective: Cash is cash, and the
amounts of cash flows are not influenced by the judgments and estimates that
are made in arriving at revenues, expenses, and other accruals. Because of this
objectivity, many analysts pay considerable attention to the cash flow
statement. It must be remembered that despite the judgments and estimates that
influence balance sheet and income statement amounts, the numbers in those
statements provide better information about an entity’s financial status and
operating performance than do cash flow statement numbers.

Sources and uses of Cash


The activities that the cash flow statement describes can be classified in two categories:
(1)activities that generate cash, called sources of cash, and (2) activities that involve spending
cash, called uses of cash. Of course, an entity’s operations routinely generate cash (especially from
cash sales to customers and collection of customer accounts receivable) and use cash (for most
operating expenses, especially the payment of wages and accounts payable). The user of a cash
flow statement is interested primarily in the net amount of cash generated by operations rather
than in the detailed operating cash inflows and outflows. Thus, rather than separately showing
operating cash inflows as sources and outflows as uses, this net amount is shown. Operations
ordinarily are a net source of cash; however, operations are a net use of cash if they use more cash
than they generate. A net use of cash is common in start-up companies and in companies that are
expanding rapidly.
Treating this net of operating inflows and outflows as a single number, here are the following
major types of cash sources and uses:
Sources Uses
1. Operations 1. Cash dividends
2. New borrowings 2. Repayment of borrowings
3. New stock issues 3. Repurchase of stock
4. Sale of property, plant, 4. Purchase of property, plant,

161
and equipment and equipment
5. Sale of other noncurrent assets 5. Purchase of other noncurrent assets

Inspection of the above lists suggests why cash flow statements are felt to be useful. They help the
user answer questions such as the following:
• How much cash was provided by the normal, ongoing operations of the company?
• In what other ways were significant amounts of cash raised?
• Is the company investing enough in new plant and equipment to maintain or increase capacity
and to replace old facilities with more efficient ones?
• Is the company reinvesting excess cash in productive assets, or is it using the cash to retire
stock?
• To what extent are the company’s investments being financed by internally generated cash
and to what extent by borrowing or other external sources?
• For the cash obtained externally, what proportion was from debt and what form equity?
• Is the company having to borrow cash in order to maintain its cash dividend payments?

Although the cash flow statement cannot provide complete answers to all of these questions, it can
at least suggest answers and highlight areas where it would be desirable to gather more
information before deciding, for example, whether to buy, sell, or hold one’s investment in the
company’s common stock.

Meaning of Cash
Companies using modern cash management techniques invest any temporary excess amounts of
cash in highly liquid (i.e., can be readily sold at current market prices), short-term investments
(e.g., money market funds and Treasury bills) for periods as short as one or two days. As a result,
for purposes of the cash flow statement, cash means the sum of actual cash and these short-term
investments; the sum is formally called cash and cash equivalents. The Financial Accounting
Standards Board (FASB) defines cash equivalents as highly liquid investments that are readily
convertible to known amounts of cash and that mature in no more than 90 days from the date of
the financial statement.

The Cash Flow Statement


Imagine that you have a checking account in which amounts over some minimum balance,
say $1,000, are automatically invested in highly liquid interest-bearing securities. Instead of your
account representing just cash, it constitutes the sum of cash and cash equivalents. In your
checkbook register, you record all deposits and other increases in the account (debit entries), and
you also record all checks written and other withdrawals from the account (credit entries). Now
assume that at the end of each year, you wish to prepare a summary of the sources of the items that
you deposited in your account and a summary of the various uses you made of the cash in the

162
account. For example, the sources categories might be wages, investment earnings, and gifts, and
the uses categories might be housing costs, other living expenses, recreation/entertainment, health
care, taxes, and major purchases (such as a new television set or a car). You could first classify
each entry in your checkbook register according to one of these categories, and then add the
amounts of all of the items in each category and report the totals of the various categories. The end
result could reasonably be called a personal cash flow statement.
In substance, the cash flow statement for a business entity is analogous in that it summarizes a
myriad of specific cash transactions into a few categories. However, in practice, the information
for the statement of cash flows is not taken directly from the Cash and Cash Equivalents accounts
but rather is derived from income statement and balance sheet data.

2 New /key words and expressions


1) cash flow statement :::::
2) income statement ::: : profit and loss statement, statement of earnings, statement of
operation:
3) operating activities ::::
4) revenue ::
5) irrespective :: [:: , ::]:(of)::::
6) other constituencies :::::::::
7) other accruals ::::
8) balance sheet :::::
9) accounts receivable ::::
10) accounts payable ::::
11:Treasury bills : ::
12) The Financial Accounting Standards Board (FASB) :::::::::::
13) cash equivalents :::::
14) debit entries ::
15) credit entries ::

3 Notes to the text


1) Thus, the period’s income bears no direct relationship to the cash flows associated with the
period’s operations. :::::::::::::::::::::: :::::: :

2) The purpose of the cash flow statement is to provide information about the cash flow
associated with the period’s operations and also about the entity’s investing and financing
activities during the period. ::::::::::::::::::::::: ::: ::
::::::::::::::::::

3) The Financial Accounting Standards Board (FASB) defines cash equivalents as highly liquid

163
investments that are readily convertible to known amounts of cash and that mature in no more than
90 days from the date of the financial statement. ::::::::::::::::: ::
::::::::::::::::::::::::: 90::

4:In substance, the cash flow statement for a business entity is analogous in that it summarizes a
myriad of specific cash transactions into a few categories. ::::::::::::::::
:: : :: :::::::::::::::::

Section II: Translation and techniques

1 translation (:::::: )
1) This information is important both to shareholders part of whose investment return (dividends)
is dependent on cash flows, and also to lenders, whose interest payments and principal repayment
require the use of cash.
:: :: ::: :: :::: :::::::: :: ::: :::::::: ::::: ::: :::::::::::::::: ::::::

2) It must be remembered that despite the judgments and estimates that influence balance sheet
and income statement amounts, the numbers in those statements provide better information about
an entity’s financial status and operating performance than do cash flow statement numbers.
:: :: ::::::::::::: :: :::::: : ::: ::: :::: ::::: : :::: :::: :::::::::: :::: : ::::: :::: ::::

3) Thus, rather than separately showing operating cash inflows as sources and outflows as uses,
this net amount is shown. Operations ordinarily are a net source of cash; however, operations are a
net use of cash if they use more cash than they generate.
::: ::::::: ::::: :::: :::: :::: ::: : :::: ::::: :::: :: ::::: ::: :::: ::::: ::::: ::: :: :::
::::::::::::::::::::

4) In your checkbook register, you record all deposits and other increases in the account (debit
entries), and you also record all checks written and other withdrawals from the account (credit
entries).
:::::: ::::::::::::::::::::: :::: ::::: ::::

5) However, in practice, the information for the statement of cash flows is not taken directly from
the Cash and Cash Equivalents accounts but rather is derived from income statement and balance
sheet data. This section describes these derivation techniques.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::

2 techniques /methods :::: /::

164
:::::::
1::::
::::::::::: :::::::: ::::::::: ::::
:1:Conceptually, this net amount should be broken down into the portion that represents a cash
outflow and the portion that represents a cash inflow.
::::::::::::::::::::::::::

:2:It must be remembered that despite the judgments and estimates that influence balance sheet
and income statement amounts, the numbers in those statements provide better information
about an entity’s financial status and operating performance than do cash flow statement
numbers.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::

:3:The activities that the cash flow statement describes can be classified in two categories.
::::::::::::::::::::

:4:A net use of cash is common in start-up companies and in companies that are expanding
rapidly.
:::::::::::::::::::::::::::

:5:It can at least suggest answers and highlight areas where it would be desirable to gather more
information before deciding.
:::::::: :::::: ::: :::::: :::::::::

:6:Now assume that at the end of each year, you wish to prepare a summary of the sources of
the items that you deposited in your account and a summary of the various uses you made of
the cash in the account.
:: ::::::::::::::: :::: ::::::::::: :: ::::::

2) ::::
::::: ::: ::::::: “::: ”:“::: ”:“::”:“::”: :::: ::
:1:Revenue is recognized in the period in which the entity performs its revenue-generating tasks
(e.g., delivering good or providing services), irrespective of whether the customer pays cash at
that time or agrees to pay later.
::: ::::::: :: :::: ::: ::::: ::: :: :::::: ::::: ::::::: :: :::::::::::

:2:This information is important to shareholders part of whose investment return (dividends) is

165
dependent on cash flows.
:::::::::::::::::::::::::::::::::::::

:3:The welfare of other constituencies of a company—including its employees, its suppliers,


and the local communities that may levy taxes on it—depends to varying degrees on the
company’s ability to generate adequate cash flows to fulfill its financial obligations.
: : : : : : : : --- : : :: : :: : : : : : : : :: : : : : : : --- :: : : : : : : : : :
::: :::: :: :::::: :::: ::::

:4:Imagine that you have a checking account in which amounts over some minimum balance, say
$1,000, are automatically invested in highly liquid interest-bearing securities. Instead of your
account representing just cash, it constitutes the sum of cash and cash equivalents.
: :: ::::: ::: ::: :::: :: 1000 ::::::::::::::::::::::::::::::::
: ::: ::::: ::::: ::: :::::: :::

3:: :: ::::: :
:1:Cash is cash, and the amounts of cash flows are not influenced by the judgments and estimates
that are made in arriving at revenues, expenses, and other accruals.
:::::::::::::::::::::::::::::::::::::::::
:2: Activities that generate cash, called sources of cash, and activities that involve spending cash,
called uses of cash.
::::::::::::::::::::::::::::::::::
:3:We emphasize that although the level of detail we have shown is conceptually correct, certain
immaterial flows would be netted in practice.
: :: :::::::: :::: ::::::::::::::: ::::::: ::::::: ::: :::
: 4 : The amount of collections is of interest, because this is the amount of cash inflows that
resulted from sales.
:::::::::::::::::::::::::::::

Section III Translation Practice


1 Which of the given translations can best express the original meaning of each sentence?
1) Thus, the amounts at which nonmonetary assets are shown in an entity’s accounts do not :
indicate the fair values of these assets.
A. ::::::::::::::::::::::::::::::::
B. ::::::::::::::::::::::::::::::::
C. :::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::::::::::::

166
2) Consequently, there are many matters in accounting practice that differ from one organization
to another.
A. :::: :::: ::: :: ::::: :::::: ::
B. :::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::

3) A principle has relevance to the extent that it results in information that is meaningful and
useful to those who need to know something about a certain organization.
A. ::::::::::::::::::::::::::::::::::::::
B. ::::::::::::::::::::::::::::::::::::::
::::::::::::
C. ::::::::::::::::::::::::::::::::::::
D. ::::::::::::::::::::::::::::::::::::::
::::::::

4) They consist of no-monetary assets, such as land, buildings, and machinery, and other similar
assets whose cash value is not fixed by contract, and monetary assets such as money and
marketable securities and other similar assets whose value is fixed by contract.
A. : :::: ::: ::: ::::::::::: :::::: :: ::: :: ::: :::::::::: ::: ::: : ::: ::: : ::: ::: : ::: :: :
:::::::::::::::::::::::
B. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::
C. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::
D. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::::::::

5) Assets are economic resources that are controlled by an entity and whose cost (or fair value) at
the time of acquisition could be objectively measured.
A. ::::::::::::::::::::::::::::::::
B. ::::::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::

6) It follows that the recording of a transaction in which debits do not equal credits is incorrect. 84
A. ::::::::::::::::::::::::
B. ::: :::: ::::::: :::
C. ::::::::::::::::::

167
D. ::::::::::::::::::

7) To avoid cluttering the Retained Earnings account, a temporary account is established for each
revenue and expense item that will appear on the income statement.
A. :: :::::::: ::::: ::::: ::: ::: ::::::: :::: ::: ::::
B. :::::::::::::::::::::::::::::::::::
C. ::::::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::::::::::::

8) The accounts for balance sheet and income statement items are often referred to as general
ledger accounts, a holdover from the manual system in which these accounts were recorded in
a bound book called a ledger.
A. ::::: ::: : :: ::: ::::: :: :::: :::: ::: ::: ::: ::: ::::::: :::: :: :::
B. ::::::::::::::::::::::::::::::::::::::::::::::::::::
C. ::::: ::: : :: ::: ::::: :: :::: : ::::: :: ::: :: ::: :: :: ::::::::::
D. :::::::::::::::::::::::::::::::::::::::::::::

9) This is the process of deciding which account or accounts should be debited, which should be
credited, and in what amounts, in order to reflect events in the accounting records.
A. :::::::::::::::::::::::::::::::::::::::::::::
B. ::::::::::::::::::::::::::::::::::::::::::::::::::
C. :::::::::::::::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::::::::::::::::::::::::::::

10) A journal is a chronological record of accounting transactions showing the names of accounts
that are to be debited or credited, the amounts of the debits and credits, and any useful
supplementary information about the transaction. 97
A. :::::::::::::::::::::::::::::::::::::::::
B. : ::::: ::: :: :::: :::::: ::: :: ::: :::::: ::::::: :::::
C. ::::::::::::::::::::::::::::::::::::::::::::::::::
D. :::::::::::::::::::::::::::::::::::::::::::::::::::

2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.

1) On in rare instances can outside parties insist that an organization furnish information tailor-
made to their specifications. In most cases, they must accept the information that the organization
choose to supple. They could not conceivably understand this information without knowing the
ground rules that governed its preparation. Moreover, they cannot be expected to learn a new set

168
of ground rules that interest to them, nor can they compare information about two organizations
unless both sets of information are prepared according to common ground rules. These ground
rules are the subject matter of financial accounting also called financial reporting.

:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:: ::::::: ::::::::::: ::::::::: :::::: ::::::::::::::: ::::::::: :::::: :: ::::::::::::
:::::::::::::::::::::::::::::::::::::::::::::::::::

2) In general, revenue from the sale of goods is recognized in the period in which goods were
delivered to customers. Revenue from the performance of services is recognized in the period in
which the services were performed. For many events, cash is received at the time of delivery or
performance, and this is excellent evidence that the revenue had been earned. This is the case with
most supermarkets and for many transactions in other retail stores and service firms. It can
happen, however, that the cash is received in either an earlier period or a later period that that in
which the revenue is recognized.

::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::: ::::::::: ::: ::::::::::::::: ::::::::: :::::: :: :::

3) Monetary assets are money or claims to receive fixed sums of money. By contrast, most non-
monetary assets are items that will be used in the future in the production and sale of goods and
services. No separate classification for monetary assets appears on the balance sheet. The
traditional distinction on the balance sheet is between current assets and non-current assets. The
reason for calling attention to the distinction between monetary and non-monetary assets is that
the concepts governing the amounts at which they appear on the balance sheet subsequent to their
initial recognition at cost differ for these two categories.

::: ::: :::::::::: :::::::::::::: ::: ::: ::::::::: ::::::: :: :::: ::::: ::: :::: ::: : ::: :
: ::::: : ::::::: :: :::: :: :::: ::::::::::: ::: ::: : ::: ::: ::: :::::::: :: ::::: ::::: ::::: :
::::::::::::::::::

4) The way in which a manufacturing company classifies its costs into period costs and product
costs can have an important effect on its reported net income. Period costs are expenses in the
accounting period in which they are incurred, whereas product costs initially add to the total
amount of the entity’s assets. Product costs do not have an impact on income until the product had
been sold, which many be in a later accounting relation to sales, the longer the time interval that
elapse between the incurrence of a product cost and its impact on income.
::::: :::::::::::::: ::: :::: ::: :: :::::::::: ::: :: :::: :::: :: :: :: ::: :::::::: :::
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:: ::: : ::::: :: :::: :: ::

169
5) Such exceptions to the general rule are relatively rare, and their rarity emphasizes the
importance of the general rule that nonmonetary assets are recorded at cost. Furthermore, as will
be seen that increases in market value do not affect the accounting records for capital assets.
Competent investors acquire or build apartment houses or shopping centers with the expectation
that part of the profit from this investment will be derived from the appreciation of the property.
We may know in a general way that the value of an apartment house is increasing, but there is no
objective way of measuring the amount of increase until a sale takes place.
:: :::::::::: :::::::::: :::: ::: : ::: ::: ::::: ::::: ::::::::::::: :::: :::::: ::::: :::
:: : :::: : :::: :: :::: ::::::::: :: ::: :::: ::: ::::::::: :::::: :::::::::::::::: :::: :::::
::::::::::::::::::::::::::::::::::::

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?
1) Since the depreciation expense as originally recorded turns out to have been incorrect, the
Retained earnings account, which reflects the net of all revenue and expenses to date, is also
incorrect. There is therefore some logic in closing the Loss on sale of Building account directly to
Retained Earnings, thus correcting the error contained therein. Nevertheless, the matching concept
requires that this loss be shown as an expense on the income statement of the current period. An
asset cost amount that no longer benefits future periods is an expensed of the current period.
::: :: ::: :: ::: : :::::::::::: ::: : ::::::: ::: :: :::::: ::: : :::::::::::: “::::: :: ”:
: : : : “ : : : : ” : :: : : : : : : : : : : : : : :: : :::: : : : : :: : : : : ::: : : ::: : : :: : :: : : : :
:::::::::::::::

2) A petroleum company, in a given year, may be exploring in many different locations; it


probably will discover oil and gas reserves in only a few of them. Some people argue that all the
exploration costs of a year should be capitalized as the asset value of the reserves that are
discovered during the year; this is the full cost method. Others argue that only the costs incurred at
locations in which reserves are discovered should be capitalized as the cost of these reserves and
that the “dry-hole” costs should be immediately expensed; this is the successful efforts method.
Both methods are used in practice, with larger companies typically using the successful efforts
method.
: : : : : : : : : : : : : : :: : : : : : : : : : : : : : : : : :: : :: : : : : : : : :: : : : ::: : : : : : : ::: : : : :
:::: :: ::: ::: :::::: :::::::: :::: :::: ::: ::::: ::::: :::: ::::: ::: ::: ::::::::::: ::: ::: :
::::::::::::::::::::::::::::::::::::
3) Employees often receive other retirement benefits (other postretirement benefits), such as
health care and life insurance benefits. The substance of the accounting for these benefits is
similar to that for pensions: The total costs that will be incurred by retirees is estimated and a
portion of the present value of these costs is charged as an expense in each year that an employee

170
works. For health care costs, this requires estimating employees’ needs for postretirement health
care services as well as the future cost of such services. These are even more difficult and
uncertain estimates than those required for pensions. 280
:: :: :::::::::::::::::::::: ::: ::: ::: :::::::::: ::::: :::::::::::::: :: ::::: ::: ::
:::::::::::::::::::::::::::::::::::::::::::::::::

4) In some organizations, any vacation and sick leave days that were earned this year but not used
this year can be carried forward and used at some future time. If the amount can be reasonable
estimated, the cost of these future compensated absences is treated as an expense of the period in
which the future absence time is earned. The offsetting credit is to an accrued liability account.
When the employee is later compensated, the liability account is debited and Cash is credited. 281
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::: ::::: :::: :::::: :::: : :::: : :::: :

5) There are two important classes of book-to-tax differences. First, the income tax regulations
prohibit certain deductions from taxable income that are expenses under GAAP, and they permit
certain revenue items to be excluded from taxable income. For example, fines are an expense for
book purposes but are not tax deductible, and interest revenue on municipal bonds is income for
book purposes but it is not taxable. These exceptions create permanent differences between pretax
book income and tax income. The differences are permanent in the sense that they will not reverse
or “turn around” in some subsequent year.
::::::::::::::::::::::::::::::::::::::::: GAAP
: :: :: ::: :: :::: :: :::: :: :: :: :: :: ::::::: ::: ::: :: ::::::: :: :::::::: :: : :: : ::::
4. Assignment: Translation the following passage(s) into Chinese
1) The adjustment related to changes in inventory converted the cost of sales expense item to a
cash basis on the implicit assumption that all purchases for inventory were made for cash. The
adjustment related to Accounts Payable relaxes this assumption and deals at the same time with
purchases of resources that are expenses of the period, such as selling expenses, rather than assets.
Since, in a sense, Accounts Payable is a mirror image of Accounts Receivable, The payables
adjustment is algebraically the opposite of the receivables adjustment. Thus, if the balance in
Accounts Payable increases during the period, the amount of the increase is added to net income
to reflect the fact that the period’s expenses overstate the cash outflows for payments to suppliers.
320

2) The net amount of cash generated by operations is not the same as net income. Some expenses
(notable depreciation) subtracted in arriving at net income for the period do not use cash. The net
amount of cash generated by operations can be derived indirectly from the net income figure by
making adjustments for those income statement amounts that were not accompanied by an equal

171
amount of cash flow. These adjustments take account of changes in accounts receivable,
inventories, payables, and deferred taxes. Also, depreciation is added back to net income because
it is an expense that does not involve a corresponding use of cash. However, one must not infer
from this calculation that depreciation is itself a source of cash, for it definitely is not.

3) Almost all companies prepare budgets that show what performance is expected to be under the
circumstances prevailing. If actual performance corresponds with budgeted performance, there is a
reasonable inference that performance was good. Two important qualifications affect this
inference, however. First, the budgeted amounts may not have been developed very carefully. The
comparison can, of course, be no more valid than the validity of the standards. Second, the
budgeted amounts were necessarily arrived at on the basis of various assumptions as to the
conditions that would be prevailing during the period. If these assumptions turn out to be
incorrect, the amounts are also incorrect as a measure of results “under the circumstances
prevailing.”

4) The principal value of analyzing statement information is that it suggests questions that need to
be answered. Such an analysis rarely provides the answers. A large unfavorable difference
between actual performance and whatever standard is used indicates that something may be
wrong, and this leads to an investigation. Even when the analysis indicates strongly that something
is wrong (as when one company’s income has declined while incomes of comparable companies
have increased), the analysis rarely shows the underlying causes of the difficulty. Nevertheless, the
ability to pick from thousands of potential questions those few that are really worth asking is an
important one.

5) The amount recognized as revenue is the amount that is reasonable certain to be realized, that
is, paid by customers. Many problems arise in deciding on both the period in which the revenue
for a given transaction should be recognized and the amount of such revenue. The conservatism
concept suggests when to recognize and the amount of such revenue; the realization concept
suggests how much to recognize. In unusual circumstances, the amount of revenue recognized
may reflect a considerable amount of optimism as to future earnings, but the auditors will
ordinarily detect and call attention to revenues whose realization is not reasonable certain.

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Unit Five Trade and Business (:: : : :: : )

Section I: Text Reading

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: :: :::: :: ::::::: :::::: ::: ::::: :::::::::: :::: ::::::::: :: ::::: ::: ::::::

2 New /key words and expressions


1::::: reform and opening up
2:::: internationalization
3) :: foreign exchange
4) :::: investment capital
5) :::: labor costs

174
6) :::: modern technological know-how
7) :: joint venture
8) :: subcontract
9) :::: franchise
10) :::: strategic alliance
11:::::: economic community
12:::::: potential contribution
13) :::: business collaboration
14) :::: market share
15) ::: destine
16) :: competitive
17) :: advantage
18) :::: ideal form
19) :::: vehicle for collaboration
20) :: benefits
21::::: investment capital
22::::::: direct administrative involvement
23) :::: intellectual properties right
24) :::: technology dissipation
25) :::: business environment
26) ::::::: unique business practices
27) :::: trade marks
28) :::: copyright protection
29) :::: local partner
30) :::: trade barrier
31:::: reallocate
32::::: resource allocation
33) ::: liberalization
34) :::: multilateral trade
35) ::::: regional trade
36) :::: comparative advantage
37) :::: global warming
38) :::: deforestation
39) :::: resource depletion
40) :: pollution
41) :::: environmental degradation
42::::: ecological balance
43) :::: ocean fisheries
44) :::: tropical rain forest

175
45) :::: emission standard
46) ::: recycling
47) :::: drift-netting fishing
48) :::::: sustainable development
49) :::: green-house gases
50) :::: international waterways
51:::: ozone layer
52::::::: Convention of international environment
53) :: adjustment
54) :::: direct investment
55) :: privilege
56) :::: capital flows
57) ::: privatize
58) ::::::: financial and industrial sector
59) ::: competitiveness
60) :::: market- orientation

3 Notes to the text


1:::::::::::::::::::::: has contributed much to China’s recent
economic growth and development
2::::::::::::::::::::::: take advantage of China’s relatively
low labor costs and potential markets
3) :::::: expand their operations overseas
4) ::::::::::::::: growth in market shares and expansion into new
markets
5) :::::::::: be exploited to their advantage
6) ::::::::::::::: minimize capital investment and direct administrative
involvement
7) ::::::::::: loss of control over a proprietary technology and its return
8) :::::: mitigate against technology dissipation
9) ::::::::::::::: unfamiliarity with foreign conditions and capital
restrictions
10) ::::::::: adjusting their investment and production strategies
11::::::::::::: be affected by environment and other factors
12::::::: mobility of the world’s financial capital
13) :::::::: impact on different production factors
14) ::::::: raise our awareness of ecological system
15) ::::::::: overstepped the boundaries of ecological balance

176
16) :::::::::::::: More stringent emission standards for vehicles and
industries
17) :::::::: source of trade friction
18) :::::::::::::::::::: contributing to China’ s recent economic
success
19) :::: :: :::::: relentless pursuit of economic efficiency
20) ::::::::::::: further liberalize economy in the financial and industrial
sectors

Section II: Translation and techniques


1 translation (::::::)
1: :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
China’s desire to access foreign technology and markets and foreign desires to take advantage of
China’s relatively low labor costs and potential markets have led to cooperative ventures that have
made China a key participant in the process of globalization.

2) ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::::::
As China’s economy continues to develop and as relations with the outside world become more
intimate, the part played by Chinese businesses in the global economic community is likely to
grow. It is therefore important that Chinese businesses understand how global forces will affect
them and how they may take advantage of these forces and prosper in the global market place.

3) :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
From the perspective of individual Chinese enterprises, the main appeal of international business
collaboration lies in its potential contribution to modernization, growth, and profitability. Foreign
technology can help Chinese businesses modernize their production, distribution, management,
and marketing, sometimes in short order.

4) ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::::::
Indeed, international business collaboration affords Chinese firms an avenue whereby they can
explore new sources of capital, technology, markets and growth in an environment that is destined
to become more competitive and demanding as China becomes more integrated with the
international economy.

5) ::::::::::::::::::::::::::::::::::::::::::::::::::::::
As foreign firms increase their presence in China, Chinese firms must also be prepared to deal

177
with these new entries, either as allies or foes, making international collaboration a strategic
necessity.

6) ::::::::::::::::::::::::::::::::::::::::::
The benefits associated with each collaborative relationship must be weighed against its costs in a
given situation when deciding the most suitable vehicle for international collaboration.

7) ::::::::::::::::::::::::::::::::::
The suitability of any model of international collaboration is thus determined by the objectives of
a firm and the business environment it seeks to operate in.

8) :::::::::::::::::::::::::::::::::::::::::::::::
The joint venture is often chosen by foreign investors over other forms of cooperative
arrangements to address difficulties in achieving trade name and copyrights protection as well as
maintaining control over marketing and distribution.

9) ::::::::::::::::::::::::::::::::::: ::::::::::::::::::::::::::
Trade barriers are tools to divert the flow of goods and services and to reallocate resources
according to the goals of national governments. Their presence essentially serves to prevent
integration of international markets and to distort international resource allocation.

10) :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::
Trade restrictions tend to raise the incomes of factors which are used intensively in the production
of import-competing goods, and reduce those of factors which are intensive in the production of
exportable goods. A lowering of trade barriers would reverse this pattern of income distribution as
production structures shift.

11: :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::::::::::::::::::::::::::::::::
Expansion in exports will be accompanied by declines in sectors which were previously protected,
and which must now face intense, and rising competition from new imports. Workers and
communities relying on these sectors for earnings and employment will find trade liberalization a
hollowing experience. Not all factors of production can be expected to benefit equally from trade
liberalization, with economic dislocation a potential reality for some factors and regions.

12: :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::
As concerns with the environment escalate, environmental issues have steadily intruded into the

178
economic domain in recent years. Reports of global warming, deforestation, resource depletion,
and pollution have raised our awareness of the fragility of the ecological system and the need to
preserve its integrity.

13) ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
Environmental policies impact on the international competitiveness of a country because of their
effects on production costs. The higher is the environmental standard set by a country, the greater
is the cost of controlling pollution, and, thus, production cost.

14) ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: :
:::::::::::::::::::::::
The issue of trans-border environmental problems is best illustrated by the pollution of air and
water, the effects of which are not confined to the source of such pollution. The deforestation of
tropical rain forests, global warming due to green-house gases, industrial pollution of international
waterways, the disappearance of that involve more than a single nation.

15) ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: :
::::::::::::::::::::::::::::::::::::::::::::::::
They are of interests to the global community at large, and are thus problems of the global
commons, because of the global nature of their impacts. Although these issues are best addressed
through multilateral agreements, many countries may not want to subscribe to such agreements
because of international differences in scientific understandings of the sources and effects of such
problems, interpretations of required solutions, national priorities, and perspective on the efficacy
of these agreements.

16) :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
As the world’s largest country, China cannot help but be affected by global developments. The
globalization of the world’s economies has increased international mobility of the world’s
financial capital and technologies, and their responsiveness to China’ s Open Door policy.

17) :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
To reap the benefits of international trade and investment, certain adjustments on the part of China
have been, and will be, necessary. Continual access to foreign markets and capital requires an
economic environment that is conducive to international trade and attractive to foreign investors
and companies.

18) :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
Notwithstanding China’s immense economic strength, membership in the global economy means
adjustments must be made to accommodate global business practices, and consequences of

179
international trade are unavoidable.

19) :::::::::::::::::::::::::::::::::::::::::::::::::::::::
Among the trade-related adjustments China has made to date are liberalization of the trade system,
relaxation of controls over capital flows, privatization of businesses, and increased freedom for
foreign investors.

20) :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::
Globalization means increased competition and the relentless pursuit of economic efficiency, both
of which require responsiveness to market forces. Therefore, further moves into the global
economic area must be accompanied by a rise in market-orientation in China.

2 techniques /methods ::::/::


::: ::
1) : ::: :::: ::: :: : : ::::
(1) :::::::::::::::::::::::::::::
Since the adaption of reform and open-up policy, much needed foreign exchange and investment
capital as well as modem technological know-how have been attracted into Chinese market.

(2) :::::::::::::::::::::::::::::::::::::::::::::::
Although the various forms of international business collaboration are all feasible means of
collaborating with a foreign partner, the joint venture has received much attention and is the
most popular among them in China today.

(3) ::::::::::::::::::::::::::::::::
The environment issues have been received much attention by many countries and they have
steadily intruded into the economic domain in recent years.

(4) :::::::::::::::::::::::::::::::::::::
In many places in the world the tropical rain forests was damaged. In order to protect our
environment we have to change this life style.

(5) :: : :::: :: :: :::::: ::::::::::::::::::::


Trade barriers are employed to prevent integration of international markets and to distort
international resource allocation, so they have been resisted by many countries.

2) :: ::: :::: :::::::::::


(1) :::::::::::::::::::::::::::::

180
The intellectual property right protection system will be completed by the beginning of next year
to reduce the loss of control over proprietary technology and its return.

(2) :::::::::::::::::::::::::::::::::::::::::::::::::::::::
Reports of global warming, deforestation, resource depletion, and pollution have raised our aware -
ness of the fragility of the ecological system. Environment issues have been raised on this basis.

(3) : ::::::: :::: ::: :: ::: :::::::::::::: :: :::: ::::: :


Many countries may not want to subscribe to such agreements because of international differences
in scientific understandings of the sources and effects of such problems, so many problems need to
be further clarified.

(4) :::::::::::::::::::::::::::::::
To reap the benefits of international trade and investment, certain adjustments on the part of China
have been made or will be made.

(5) :::::::::::::::::::::
The issue of further liberalization of economy in the financial and industrial sectors is not being
studied.

3) :::: :: ::::::::
(1) :::::::::::::::::::::::::::::
Partnership with foreign enterprises both at home and abroad has been established to expand into
new market.

(2) :::::::::::::::::::::::::::::::::::::::::::::::::
Indeed, through international business collaboration, an ideal environment has been offered to
Chinese firms to explore market with certain sources of capital and technology.

(3)::::::::::::::::::::::::::::::::::::::
We proposed that a system of legal protection for proprietary technologies and intellectual
properties be established in every country to provide a better legal environment for business
cooperation.

(4):::::::::::::::::::::::::::::::::::::::::::::::
Chinese commercial policy and legal environment are also studies by foreign enterprises
because they want to take advantage of China’s relatively low labor costs and access to the
potential markets.

181
(5) :::::::::::::::::::::::::::::
The level of investment in China foreign can be raised and modern technologies can be gained in a
relatively short period of time through trade liberalization.

4) :::: :: ::: : ::::::::


(1) ::::……
It is considered …
(2) :::……
It is reported that …
(3):::: ……
It is well known to us all…
(4) ::::……
It must be pointed out that …
(5) ::::……
It can be seen from this that …
(6) ::::……
It cannot be denied that …
(7) ::::……
It is estimated / predicted…

Section III Translation Practice


1 Which of the given translations can best express the original meaning of each sentence?
1:::::: ::: :::: :::::: ::: FDI :::::::: :: :: :: FDI ::::::
:::::::::::::::::::::::::::
A. Once foreign direct investment appears, people start to concern about the interdependence
between trade and FDI, people worry that FDI would reduce the output of home industry so
as to lead to a substitution of home exporting products with foreign production.
B. Foreign direct investment once starts to arouse the concern about the interdependence
between trade and FDI, people’s worry is that FDI would reduce the output of home industry
so that it can lead to a substitution of foreign production with home exporting products.
C. As soon as foreign direct investment raises the people’s worry of the decline of home
industry by the FDI, the substitution of home exporting products with foreign production.
D. One immediate concern of the rise of foreign direct investment had been the
interdependence between trade and FDI. The fear had been that FDI would lead to a reduction
of output in the home country of the investing firm and thus represent the substitution of
foreign production for exports from the home countries.

2:: :::::::::: ::::::: ::: ::: :: :::: ::: :: :::::::::: ::::::::: :: :::::::: :: ::: :::: ::
::::::::

182
A. What we hope to propose is that international trade is a win-win result with all trade partners
being winners. For many half-informed people want us to return to the mercantilist notion that
exports are a good thing and imports are bad thing. This conclusion deserves underlining.
B. We hope to propose that international trade of a win-win result with all trade partners being
winners. Many half-informed people want us to return to the mercantilist notion of exports a
good thing and import a bad thing. This conclusion needs to be stressed.
C : The most important insight that we hope to have provided remains the following:
international trade is a win-win proposition, both trading partners are winners. This
conclusion deserves underlining as there are many half-informed people who would have us
return to the mercantilist notion that exports are a good thing and imports are not.
D. It should be hoped and proposed that international trade is a win-win result with all trade
partners being winners. We are asked to return to mercantilist notion that exports being a good
thing and imports being a bad thing. This conclusion deserves underlining.

3::::::::: ::::::::: ::: ::::::::::::::::::: :: :::::::: ::::: ::: ::::: :::::


A. Because of the abundant supply of people, so China has the relative low cost of labor character,
while Canada has abundant suitable land for wheat production for agriculture land to supply, so it
has relatively low cost for land supply.
B. China, with its abundant supply of people, will therefore be characterized by a low relative
cost of labor, while Canada, with its abundant agricultural land suitable for wheat production
will have a relatively low cost for such land.
C. China is of the character of low relative cost of labor for its abundant supply of people, while
Canada is of the character of low relative cost of agriculture land suitable for wheat production for
its abundant land supply.
D. Because China can supple abundant of people, so it is with a character of low relative cost of
labor, while Canada can supple abundant of land, so it is with a character of low relative cost of
agriculture land suitable for wheat production.

4::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::: :::: ::: ::::::::::::::: :: ::::
A. In situations where unit costs of production decrease with output or where significant
commitment to research and development expenditures are necessary, we tend to observe only a
few firms competing with each other. In such situations the first mover, by obtaining a technology
advantage or lower costs, gains a so-called first mover advantage over others, which are therefore
deterred from entering the industry.
B. When the production rises while the unit cost decreases or abundant capital has to be invested
into research, we observe that only a few firms compete with each other. In this situation, the first
mover can get technological advantage and benefit of low cost, and the first mover’s advantage

183
can deter the late movers from entering.
C. When the unit cost decrease because the output of production increase and abundant investment
in research and development, there are only a few competitors. In such situation, the first comer
has the technological advantage over low cost and benefit, which deter the late comers from
entering.
D. When the increase of output and abundant investment in research and development can
decrease cost, we find there are a few firms left for competition with each other. In such situation,
the first mover can defer the late movers from entering by its technological advantage over low
cost and benefit.

5:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::: 10%: 20%::::::::::::::::
A. Foreign direct investment is different from financial or portfolio investment, it has the right to
control the productive assets. What on earth percentage is enough to control? It’s hard to say in
one word. If there are many owners with small shares, 10 or 20% may be enough to control.
B. Foreign direct investment differs from financial or portfolio investment because it holds the
right to control the productive assets. If you want to ask how much is enough to dominate the
controlling power, it is difficult to tell in one word, maybe you have to hold 10 or 20% percent
share to have it under your controlling hand, when there are many owners but each has small
shares.
C: Foreign direct investment differs from financial or portfolio investment because it controls and
owns the productive assets. If asking what the minimum percentage to enjoy the controlling
power, it is hard to say in a word, maybe 10 or 20% may be enough when there are many owners
but each has small shares.
D. Foreign direct investment differs from financial or portfolio investment abroad in that it
involves control and ownership of productive assets. What percentage of ownership is necessary
to have control is difficult to generalize. In situations where many owners hold small shares, 10 or
20% may amount to effective control.

6: ::::::: ::::: ::: :::: ::: ::::: ::: :::::: :::::: ::: ::::: ::: :::: ::: :::: :::: ::
A. Several effects should be notified from trade restrictions. If the tariff is levied as quantity,
landed price or a quota, the result is obvious to increase the price of imported products.
B. Trade restrictions have several noted economic effects. No matter a tariff is levied as quantity
or landed price or a quota, the result is obvious that the price of the imported products is increased.
C:There are several noteworthy economic effects of trade restrictions. Whether a tariff is levied as
specific amount per unit or as a percentage of the landed value, or whether a quota is imposed, the
result will obviously be an increase in the price of the imported products.
D. Trade restrictions should be noticed for their several effects. The result is obviously the same

184
to increase the price of imported products, no matter what tariff is levied from quantity, landed
value or quota.

7::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::::::::
A. People’s custom is to describe profit as the only motivation of international business. No matter
how right is the description, it is of no special meaning when people explain various forms of
international business. In fact the motivation of international business is so broad that can be
briefly classified as sales expansion, resource acquisition, diversification and globalization.
B. It will be custom to describe the motivation for international business as simply the profit
motive. However true this description may be, it is not particularly helpful in explaining the
various forms of international business being conducted today. The motivations for international
business can be broadly defined to be sales expansion, resource acquisition, diversification and
globalization.
C:Profit motive is described as the only motive of international business. No matter it is true or
not, it has no special meaning if various forms of international business is explained. The fact is
that the motivations of international business are so broad so that they can be briefly classified as
sales expansion, resource acquisition, diversification and globalization.
D. It is people’s custom is to describe profit as the only motivation of international business. No
matter how right it is, it is of no significance to explain the various forms of international business
because the motivation is so broad that can be briefly classified as sales expansion, resource
acquisition, diversification and globalization.

8:: :::: :: ::: ::: :::::::::::: :::::: :::::: :::: :::::::: :: :: ::: :::::: :::::::: :: “::
:”:::::
A. A franchise is a type of licensing or technical assistance agreement. Typically, the franchisee
operates under the name of the franchisor who supplies the former with an exclusive package of
business services and products what will provide the franchisee with a “ready made” business
operation.
B. A franchise is a type of licensing or technical assistance agreement. Under a typical situation,
the franchisee gives his operation name to the franchisor, the latter supplies the former with
exclusive package of services and products to make the former the “ready made” business
operation.
C:A franchise is a type of licensing or technical assistance. In a typical situation, in the name of
franchisee, given by the franchisor, operates. The latter supplies the former with business services
and products exclusive package. So the former has “ready made” business operation.
D. A franchise is a type of licensing or technical assistance. In typical situation, the name of
franchisor is given to franchisee for exclusive business services and production so that the former

185
can operate “ready made ” business.

9:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::
A. In order to achieve cost advantages and market share in the home market, the importer should
negotiate with the supplier to satisfy two objective agreements. When negotiating, the importers
should determine the quantity to be imported into China and the real price under this quantity.
B. In order to gain cost advantages and have much market share at home market, the importer
should negotiate with the supplier so that two objective agreements should be satisfied. In the
negotiating, the importers should decide how much merchandise should be imported into China
and the real price under this quantity.
C:In order to gain home market cost advantages and have much market share, the importer should
negotiate with the supplier. Two objective agreements should be satisfied, which are the quantity
the importers should decide to import into China and the real price under this quantity.
D. In order to achieve cost competitiveness and market strength in the home market, the importer
should negotiate a business contract with the supplier that will meet these two objectives over
time. In negotiating with a supplier, the importer must determine the volumes available for export
to China and the prices in effect at different volumes.

10::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::::::::
A. Although exporting business is very popular in China, but you’d better not take this business if
you are not prepared with a careful plan. If you think to be successful in international business,
Chinese managers must have the ability to see from an international perspective and plan and
operate in a global environment.
B. Although exporting business is very commonly seen in China, but it is better for it to be
prepared carefully before hand, otherwise don’t be involved into it. In order to be successful in
international business, Chinese managers must get ready to be able to see things from an
international perspective and to plan and operate in a global environment.
C : Although exporting business is a public show cast in China, the business should not be deal
with unless a good preparation is made. If one wants to be successful, Chinese managers must be
able to see things from an international perspective and to plan and operate in a global
environment.
D. The current popularity of exporting in China notwithstanding, exporting is not an endeavor
one should undertake without careful planning. To be successful in international business, Chinese
managers must cultivate an ability to view things from an international perspective and capacity to
plan and operate in a global environment.

186
2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.
1::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
Growth in market shares and expansion into new markets can now be made a reality through
partnership with foreign enterprises both at home and abroad. By the same token, growth are also
available through international subcontracting, franchising, and other cooperative relations.
2: :::::::::::::::::::::::::::::::::::::::::::::::
It thus requires Chinese managers to become familiar with the exporting countries’ international
business collaboration and to ascertain how such collaboration may be exploited to their ad-
vantage.
3: :::::::::::::::::::: ::::::::::::::::::::::::::::::::::::::::::
Although the various forms of international business collaboration are all feasible means of
collaborating with a foreign partner, the joint venture has received much attention and is the
most popular among them in China today, despite the rising importance of subcontracting
and franchising.
4: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::::::::::::::::
The joint venture also allows foreign firms to access the Chinese market through a local
partner who is knowledgeable of Chinese business conditions and practices while keeping the
risk of technology dissipation to a minimum. For Chinese enterprises seeking to expand their
operations overseas, unfamiliarity with foreign conditions and capital restrictions also make
joint ventures an attractive vehicle of international cooperation.
5: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::::::::::::::::::::::::
As the international trade and investment environment becomes more open and liberal, it will
permit firms to respond to changes in market conditions, in both consumption and production,
by adjusting their investment and production strategies in the direction of basic comparative
advantages. An expanding international market and increased business freedom will also
encourage firms to rationalize their production on a global basis.

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?
1: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
::::
The main contributing factor to the environmental degradation of our planet has been identified as
our economic practices. Critics have suggested that, in our unceasing search for ever-increasing
profits, we have overstepped the boundaries of ecological balance and created an economic system

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that is incompatible with sound conservation practices.
2: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
The emission of green-house gases, the depletion of ocean fisheries, and the disappearance of rain
forests are all results of our production methods and consumption habits, which must be modified
in order to preserve our environment.
3: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::::::::::::::::::::::
The result of mounting public demands for preservation has been the enactment of environmental
legislation by governments around the world. More stringent emission standards for vehicles and
industries, prohibition of deforestation, recycling of industrial parts, and banning of drift-netting in
high-sea fishing are all examples of efforts to minimize the damage to our environment.
4: :::::::::::::::::::::“::::”:::::::::::::::::::::::::::::::::::::
The fact that environmental standards are usually lower in developing countries than in developed
countries has led to complaints of “ecological dumping”, and developed countries proposed
special duties on foreign products produced with insufficient environmental standards by the latter.
5: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
To offset the cost advantage which relatively low environmental standards confer, many developed
countries have adopted environmental considerations as a rationale for applying Technical Barriers
in restricting imports produced with environmental standards unacceptable to them.

4. Assignment: Translation the following passage(s) into English.


1:::::::::::::::::::::::::::::::::::::::::::::::::::::::::

2: ::::::::::::::::::::::::::::::::::::::::::::::::::::::

3: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
:::

4::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

5:::::::::::: ::::::: :::: ::::: :::: :: :: :: ::::::::::: ::::::::::: :::: ::

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Unit Six Contracts (:::: )

Section I: Text Reading

聘 用 合 同

聘方(聘请单位)
单位名称:
法定代表人:
委托代理人:
地址:
电话:
传真:
受聘方(外国专家、外籍专业人员)
姓名:
性别:
出生日期:
国籍:
证件号码:
境外住址:
电话:
传真:
一、双方本着合法、公平、平等自愿、协商一致、诚实信用的原则和友好合作的精神,自
愿签订本合同并保证认真履行合同约定的各项义务。
二、合同期自 年 月 日起至 年 月 日止,其中第一个月为试用
期。
三、受聘方的工作任务见附件。

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四、受聘方的税前月薪为人民币 元,其中 %可按月兑换外汇。其他有关待遇
见附件。
五、聘方的义务:
(一)向受聘方介绍中国有关法律、法规和聘方有关工作制度,以及有关外国专家的管
理规定。
(二)对受聘方的工作进行指导、检查和评估。
(三)向受聘方提供必要的工作和生活条件。
(四)配备合作共事人员。
(五)按时支付受聘方的报酬。
六、受聘方的义务:
(一)遵守中国的法律、法规,不干预中国的内部事务。
(二)遵守聘方的工作制度和有关外国专家的管理规定,接受聘方的工作安排、业务指
导、检查和评估。未经聘方同意,不得兼职。
(三)按期完成工作任务,保证工作质量。
(四)尊重中国的宗教政策。不从事与身份不符的活动。
(五)尊重中国人民的道德规范和风俗习惯。
七、合同的变更、解除和终止:
双方应信守合同,未经双方一致同意,任何一方不得擅自变更、解除和终止合同。
(一)合同的变更。经当事人双方协商同意后,可以变更。在未达成一致意见前,仍应当
严格履行合同。
(二)合同的解除。经当事人双方协商同意后,可以解除合同。在未达成一致意见前,仍
应当严格履行合同。
1、聘方在下述条件下,有权以书面形式通知受聘方解除合同:
(1)受聘方不履行合同或者履行合同义务不符合约定条件,经聘方指出后,仍不改正的;
(2)根据医生诊断,受聘方在病假连续 30 天后不能恢复正常工作的。
2、受聘方在下述情况下,有权以书面形式通知聘方解除合同:
(1)聘方未接合同约定提供受聘方必要的工作和生活条件;
(2)聘方未按时支付受聘方报酬。
3、当事人一方要求解除合同,应提前 30 天以书面形式向另一方提出,30 天以后方可
解除合同。
4、双方协商一致,可以解除合同。
(三)合同的终止。
1、合同期满该合同即告终止。
2、经当事人双方协商同意后,也可以终止该合同。在未达成一致意见前,仍应当严格
履行合同。
八、违约金:
当事人一方不履行合同或者未完全履行合同所规定的义务,即为违反合同,应当向另
一方支付 800 一 3000 美元或相当于受聘方月工资 3 到 10 倍数额人民币的违约金。如双方认
为有必要约定确切数额或更高或更低的违约金,应当在合同附件中写明。

190
受聘方因不可抗力事件要求解除合同,需出具有关机构证明。经聘方同意解除合同后 ,
受聘方离华的费用自理;受聘方若无故解除合同,除离华费用自理外,还应当向聘方支付违
约金。
聘方因不可抗力事件要求解除合同,经受聘方同意解除合同后,受聘方离华费用由聘
方负担;聘方若无故解除合同,除负担受聘方离华费用外,还应当向受聘方支付违约金。
九、本合同附件为合同不可分割的组成部分,与合同具有同等法律效力。
十、本合同自双方签字之日起生效,合同期满即自行失效。 当事人一方要求签订新合
同,应当在本合同期满 30 天前向另一 方提出,经双方协商一致同意后签订新的合同。
受聘方合同期满后,在华逗留期间的一切费用自理。
十一、合同争议解决方式
当事人双方发生合同争议时,尽可能通过协商或者调解解决。若协商、调解无效,可向
当地人事或劳动仲裁机构申请仲裁。对仲裁结果不服的,可向人民法院提起诉讼。
本合同于 年 月 日在 签署,一式两份,每份用中文和英文写成,
自签署之日起生效。

聘方: 受聘方:

附件:

2 New /key words and expressions


1)聘方 employer
2)法定代表人 legal representative
3)委托代理人 agent
4)受聘方 employed
5)国籍 nationality
6)合法 legality
7)公平 fairness
8)平等 equality
9)自愿 voluntary
10)诚实信用 honesty and trustworthiness
11)协商一致 mutual agreement
12)友好合作的精神 spirit of friendly cooperation
13)指导 supervision
14)检查 inspection
15)评估 assessment
16)报酬 remuneration
17)法律 law

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18)法规 regulation
19)兼职 part-time job
20)道德规范 ethics
21)风俗习惯 customs
22)变更 revision
23)解除 cancellation
24)终止 termination
25)达成一致同意 mutual consent
26)恢复正常工作 resume normal work
27)违约金 breach penalty
28)不可抗力 force majeure
29)合同期满 expiration
30)协商 consultation
31)调解 intermediation
32)仲裁 arbitration
33)诉讼 litigation

3 Notes to the text


1)保证认真履行合同约定的各项义务 pledge to fulfill all the obligations stipulated hereinafter
2)可按月兑换外汇 converted into foreign currency on a monthly basis
3)其它有关待遇 other remunerations and benefits concerned
4)履行合同约定的各项义务 fulfill all the obligations stipulated hereinafter
5)其他有关待遇 other remunerations and benefits concerned
6)配备合作共事人员 deploy fellow staff for Party B for coordination affairs
7)按时支付报酬 pay salary as scheduled
8)不干预中国的内部事务 not interfere in China’s internal affairs
9)严格履行合同 contract shall be strictly observed
10)根据医生诊断来 on the basis of the physician’s diagnosis
11)以书面形式向另一方提出 give notice to the other party in writing
12)出具有关机构证明 produce certifying documents issued by competent authorities
13)在合同的附件中写明 explicate in the appendix of this contract
14)不可分割的组成部分 an indispensable part of this contract
15)具有同等法律效力 have the same legal effect

Section II: Translation and techniques


1 translation (重点、难点句)
1)双方本着合法、公平、平等自愿、协商一致、诚实信用的原则和友好合作的精神,自愿签

192
订本合同并保证认真履行合同约定的各项义务。
Both parties, in line with the principles of legality, fairness, equality, mutual agreement, honesty,
and trustworthiness, on a voluntary basis, and in a spirit of friendly cooperation, agree to sign this
contract and pledge to fulfill all the obligations stipulated hereinafter.
2)向受聘方介绍中国有关法律、法规和聘方有关工作制度,以及有关外国专家的管理规定。
Party A shall inform Party B of relevant laws and regulations of the People’s Republic of China as
well as any institutions and administrative stipulations concerned with Party B’s employment as
herein provided.

3)遵守聘方的工作制度和有关外国专家的管理规定,接受聘方的工作安排、业务指导、检
查和评估。未经聘方同意,不得兼职。
Party B shall observe any institutions and administrative stipulations concerned with its
employment, and shall be subject to Party A’s arrangements, supervision, inspection and review of
his/her working performance. Without Party A’s consent, Party B shall not conduct any part-time
job assigned by any other party.

4)经当事人双方协商同意后,可以变更合同。在未达成一致意见前,仍应当严格履行合同。
This contract can be revised with mutual consent. Before both parties have reached an agreement,
the contract shall be strictly observed.

5)聘方在下述条件下,有权以书面形式通知受聘方解除合同:
(1)受聘方不履行合同或者履行合同义务不符合约定条件,经聘方指出后,仍不改正的;
(2)根据医生诊断,受聘方在病假连续 30 天后不能恢复正常工作的。
Under the following conditions, Party A shall have the right to inform Party B in writing of the
cancellation of this contract:
a. Party B fails to fulfill this contract or the obligations and agreed conditions as herein
stipulated, and fails to amend his/her actions after Party A has pointed it out;
b. On the basis of the physician’s diagnosis, Party B fails to resume normal work after a sick
leave for a period of successive 30 days.

6)受聘方在下述情况下,有权以书面形式通知聘方解除合同:
(1)聘方未接合同约定提供受聘方必要的工作和生活条件;
(2)聘方未按时支付受聘方报酬。
(1) Party B has the right to inform Party A in writing of the cancellation of this contract under the
following conditions:
a. Party A fails to provide Party B with necessary working and living conditions as stipulated in
this contract:
b. Party A fails to pay Party B as scheduled.

193
7)当事人一方要求解除合同,应提前 30 天以书面形式向另一方提出,30 天以后方可解除
合同。
In case either party asks to terminate this contract, it shall give a 30 day notice to the other party in
writing, and the contract shall only be terminated after 30 days.

8)受聘方因不可抗力事件要求解除合同,需出具有关机构证明。经聘方同意解除合同后,
受聘方离华的费用自理;受聘方若无故解除合同,除离华费用自理外,还应当向聘方支付违
约金。
When Party B claims to cancel this contract due to force majeure, it shall produce certifying
documents issued by competent authorities; after the contract is cancelled with Party A’s consent,
Party B shall bear the traveling expenses thus incurred; and when Party B fails to provide any
valid reason to cancel this contract, it shall bear the traveling expenses thus incurred and pay the
breach penalty to Party A as stipulated in this contract.

9)本合同附件为合同不可分割的组成部分,与合同具有同等法律效力。
The appendix of this contract forms an indispensable part of this contract and shall have the same
legal effect with the text of this contract.

10)当事人双方发生合同争议时,尽可能通过协商或者调解解决。若协商、调解无效,可向
当地人事或劳动仲裁机构申请仲裁。对仲裁结果不服的,可向人民法院提起诉讼。
Any dispute in connection with this contract shall be first of all settled between both parties
concerned through friendly consultation. In case no settlement can be reached through
consultations or intermediation, both parties shall submit the said dispute for arbitration with local
personnel authorities or the local labor arbitration system. In case either party refuses to accept the
arbitration award, it may bring an action before the people’s court.

2 techniques /methods 翻译技巧/方法


语序的调整
汉译英时,对原文的句子成分和词语的先后顺序需要进行必要的调整,以便更好地按照英
语的语序习惯。由于中国人和外国人的思维方式不同,语言表达的顺序也不同。
中国人的思维方式是:
主体 - 行为标志 - 行为 - 行为客体
这一思维方式所引起的语言表达方式为:
主语 + 状语 + 谓语 + 宾语(以及定语必须前置等)
以英语为母语的民族的思维方式是:
主体 - 行为 - 行为客体 - 行为标志
这一思维方式所引起的语言表达方式为:
主语 + 谓语 + 宾语 + 状语 (以及较长的定语必须后置等)

194
因此,在汉译英时,必须考虑到英语的习惯,适当地调整语序。
1)定语位置的调整
(1)汉语的定语
汉语中定语通常放在所修饰词的前面,即使几个单词连用或很长的词组作定语,也放在所
修饰词的前面。英语则不然,单词作定语时一般放在所修饰词之前(特殊情况下置于所修
饰词之后)。但词组或从句作定语时则要放在名词之后。
A. 合同有许多类型,它们根据产生、强制性和履行情况来分类。
There are many types of contracts, which are classified by formation, enforceability and
performance.
B. 居间合同是居间人向委托人报告订立合同的机会或者提供订立合同的媒介服务,委托人
支付报酬的合同。
An intermediation contract is a contract whereby the middleman reports to the truster the
opportunity for making a contract or provides intermediating services for the making of a contract,
and the truster pays remuneration therefore.
C. 技术服务合同是指当事人一方以技术知识为另一方解决特定技术问题所订立的合同,不
包括建设合同和承揽合同。
“technical service contract” refers to a contract whereby one party uses its technical knowledge to
solve specific technical problems for the other party, while not embracing the construction project
contract and the work contract.
D. 让与人未按照约定转让技术的,应当返还部分或者全部使用费,并应当承担违约责任;
实施专利或使用技术秘密超越约定的范围的,违反约定擅自许可第三方实施该项专利或者
使用该技术秘密的,应当停止违约行为,承担违约责任。
The transferor that fails to transfer the technology as contracted shall refund the royalties in part or
in full and bear he liability for breach of contract. The party that exploits a patent or utilizes
technological know-how beyond the contracted scope, or allows an unauthorized third party to
exploit the patent or utilize the technological know-how in violation of the contract shall stop its
contract breaching acts and bear the liability for breach of contract.
E. 拥有从不同保险公司投保同一财产两份或更多保险单的人可以潜在地获得大于再置成本
的好处。
An owner who obtains two or more policies from different insurance companies covering from the
same property could potentially profit by receiving more than the replacement cost.
F. 如果赴约,判给受损害的当事人的赔偿金可以由当事人事先决定并在合同里说明。
The amount of damages to be awarded to an injured party in case of a breach maybe determined
by the parties in advance and stated in the contract.

(2)单词作定语的特殊情况
汉译英时,英语的单词定语并非无例外地全部放在修饰的名词前。在一些特殊情况下,单
词作定语可以甚至必须放在所修饰的名词之后。
A. 保险人必须尽到一切必要的努力,避免被保险人的财产受到不必要的损失。

195
The insurance company should do everything necessary to prevent the properties of the insured
from suffering of unnecessary loss.
B. 消费者有权利希望他们购买的产品质量上乘,使用安全,并且符合设计要求,没有任何
问题。
Consumers have a right to expect that the products they buy are of good quality and safe when
used properly and as intended. There is nothing wrong with the products.
C. 依法成立的合同,对当事人具有法律约束力。当事人应当一定要用一切办法来按照约定
发行自己的义务,不得擅自变更或者解除合同。
A legally executed contract has legal binding force on the parties. The parties should fulfill their
obligations as contracted in every way possible, and may not unilaterally modify or terminate the
contract.
D. 当事人一方违约后,对方应该采取适当措施防止损失扩大;没有采取适当措施致命损失
扩大的,不得就扩大的损失要求赔偿。
After either party breaches the contract, the other party shall take appropriate measures to prevent
the increase of the loss; the party that fails to take any appropriate preventive measures available
and thus aggravates the loss may not claim compensation for the increased part of the loss.
E. 合同本身规定了出租人和承租人双方的责任和义务。
The contract alone specifies the obligation and responsibilities of the lessor and lessee.
F. 因赠与人故意或者重大过失致命赠与的财产毁损、灭失的,赠与人应当承担损害赔偿责
任。
Where damage or loss of the property donated is caused by the donor to its deliberate intention or
major fault, the donor shall hold the liability therefore.

2)状语位置的调整
(1)英语中状语的位置是多种多样的,如果是一个单词构成的状语就可以根据句子的需要
放在句首、动词之前、助动词与动词之间,或者放在句末。较长的状语往往放在句首或句末,
几乎不放在句中。
A. 承揽工作需要定作人协助的,定作人有协助义务。定作人不履行行协助义务致命承揽工
作不能完成的,承揽人可以催告定作人在合理期限内履行义务,并可以顺延履行期限;定
作人逾期不履行的,承揽人可以解除合同。
If the contracted work requires assistance from the client, the client has the obligation to provide
assistance. Where the client fails to perform its obligation of assistance and make thus the
completion of the contracted work impossible, the contractor may urge the client to perform its
obligation within a reasonable period of time, and may also prolong correspondingly the term of
performance. If the client still fails to fulfill its obligation beyond the time limit, the contractor
may dissolve the contract.
B. 当事人没有约定检验期间的,买方应当在发现标的物数量或质量不符合约定的合理时间
内通知出卖人。因为这样可以迅速地解决问题。

196
If the parties have not stipulated an inspection period, the buyer shall notify the seller of the
unconformity of the targeted matter with the agreed quantity or quality within a reasonable period
of time, because it quickly solve the problem.
(2) 一系列表示时间、地点、方式的状语先后顺序的调整。汉语的状语的语序是:时间状语→
地点状语→方式状语→动词。英语状语的语序为:动词→方式状语→地点状语→时间状语。
A.根据健康原则,他每天需要认真地到体育场锻炼身体。
In accordance with the law of health, he does exercises seriously on the sports ground everyday.
B. 如果在送货前卖方没有能力认真履行其义务偿还到期的债务,卖方可以合法地扣留用信
贷购买的货物的。
The seller may legally withhold delivery of the goods purchased on credit if the seller discovers
before delivery that the buyer is unable seriously unable to carry out his duty to pay debts that fall
due.
(3)叙事与表态先后顺序的调整。在汉语中,句子的叙事部分通常在前面,表态部分在后
面。在英语中则往往相反,表态在前,叙事在后。
A.如蒙早是寄来所需要的样品或产品目录册,不胜感激。
We will be very grateful if sample and brochures could be soon forwarded to us.
B. 承运人应当向旅客及时告知有关不能正常运输的重要事由和安全运输应当注意的事项,
否则那将是危险的。
If will be dangerous if the carrier do not notify passengers about important matters rendering the
transport out of a normal state and matters of attention for a safe transport.

Section III Translation Practice


1 Which of the given translations can best express the original meaning of each sentence?

1)要约以信件或者电报做出的,承诺期限自信件载明的日期或者电报交发之日开始计算。
信件未载明日期的,自投寄该信件的邮戳日期开始计算。要约以电话、传真等快速通讯方式
做出的,承诺期限自要约到达受要约人时开始计算。
A. An offer should be given out in the form of letter or telegram, the acceptance time shows on the
letter or telegram, the letter doesn’t have time, the date shows by the postmark. Telephone and
facsimile are quick means, the date starts from the time the offeree accept the offer.
B. If an offer is made through a letter or telegram, the time limit for acceptance commences on the
date shown on the letter on the date the telegram is handed in for dispatch or, if no such date is
shown on the letter, from the date show by the postmark of the letter. If an offer is made by means
of instantaneous communications such as telephone or facsimile, the time limit for acceptance
commences at the moment that the offer reaches the offeree.
C. An offer is sent with a letter or a telegram, the time of acceptance is shown on the letter or
telegram. The letter is not shown a time, the date will be shown by the postmark. If the offer is
sent by quick means such as telephone and facsimile are, the date starts from the time the offeree
accept the offer.

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D. If the offer is sent out through letter of telegram, the date should be counted from the time
shown on the letter or the telegram. If there is no time on the letter or the telegram the time should
be counted from the postmark. If the offer is sent be quick means, such as telephone or facsimile,
the time should be started from the time when it is reached the offeree.

2)合同无效或者被撤销后,因该合同的财产,应当予以返还;不能返还或者没有必要返还
的,应当折价补偿。有过错的一方应当赔偿对方因此所受到的损失,双方都错的,应当各
自承担相应的责任。
A. After an invalid contract is withdrawn, the property should be returned. If the property cannot
be returned in terns of goods, it should be returned in terms of money. The fault party should
compensate the other party for the loss. If the other party has also mistakes, he should also
shoulder the responsibilities.
B. After an invalid contract is taken back, the property should be taken back with it. If the non-
returned property or needless returned prosperities should be reduce price to return. The party who
has fault should compensate the innocent person for the loss. If the other party is also mistaken, he
should also shoulder the cost.
C. After a contract becomes invalid or is rescinded, any property obtained under the contract shall
be returned. If it is impossible or unnecessary to return the property, compensation shall be made
at an estimated price. The party at fault shall compensate the other party for the loss caused by the
fault. If both parties have faults, they shall bear their respective responsibilities.
D. The property should be returned with the invalid contract after the contract is rescinded. The
cannot-returned properties should be discounted as a compensation. The fault party shall make
compensation to the other party. If both parties have faults, both of them should bear their
respective responsibilities.

3)合同生效后,当事人就质量、价款或者报酬、履行地点等内容没有约定或者约定不明确
的,可以协议补充;不能达到补充协议的,按照合同有关条款或者交易习惯确定。
A. For a contract that has become valid, where the parties have not stipulated the contents
regarding quality, price or remuneration or the place of performance, or have stipulated them
unclearly, the parties may supplement them by agreement; if they are unable to reach a
supplementary agreement, the problem shall be determined in accordance with the related clauses
of the contract or with trade practices.
B. After a contract becomes valid, the parties can make supplement for quality, price or payment
or the place of performance, or unclear stipulations; if no agreement, the related clauses of the
contract or common practices should be used.
C. After a contract becomes into effect, the parties concerned can negotiate an agreement in order
to supplement the quality, price or payment or the place of performance, or unclear stipulations; if
they fail to reach an agreement, they can use related clauses of the contract or common practices.

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D. The parties concerned can set down to discuss an agreement if there is any unclear quality,
price or payment or the place of performance, after the contract becomes valid. Otherwise, the
related clauses of the contract or common practices should be used.

4)当事人订立合同后合并的,由合并后的法人或者其他组织行使合同权利,履行合同义务。
当事人订立合同后分立的,除债权人和债务人另有约定的以外,由分立的法人或者其他组
织对合同的权利和义务享有连带债权,承担连带债务。
A. The party merges after the contract, the legal person of the merger has the right to carry out the
contract and fulfill the obligations. The party splits after the contract, the legal person of the
splitter has the right to carry out the contract and fulfill the obligations. Unless agreed otherwise,
B. Unless it is agree before hand, after the contract the legal person of party merges or the legal
person of the merger splits has the right to carry out the contract and fulfill the obligations.
C. Both the legal persons of the merger or the splitter are responsible for carrying out the contract
and fulfill the obligations after the signing of the contract, unless the two parties stipulate
otherwise.
D. Where a party merges after the execution of the contract, the legal person or the organization
arising from the merger shall exercise the rights under the contract and fulfill the obligations under
the contract. Where a party splits after the execution of the contract, unless the creditor and the
debtor stipulate otherwise, the legal persons or the organizations arising from the split shall enjoy
joint and several creditor’s rights under the contract and assume joint and several liabilities under
the contract.

5)约定的违约金低于造成的损失的,当事人可以请求人民法院或者仲裁机构予以增加;约
定的违约金过造成的损失的,当事人可以请求人民法院或者仲裁机构予以适当减少。
A. If the stipulated penalty for breach of contract is lower than the loss caused by the breach, the
party concerned may apply to a people’s court or an arbitration institution for an increase. If the
stipulated penalty for breach of contract is excessively higher than the loss caused by the breach,
the party concerned may apply to a pope’s court or an arbitration institution for an appropriate
reduction.
B. If the cost for breaking the contract is lower than loss, the party can appeal the people’s court or
an arbitration to add more money, the cost for breaking the contract is more than loss, the party
can appeal the people’s court of an arbitration to reduce some money,
C. If the breaching money is less than the loss money the party can apply to add more money from
the people’s court or an arbitration, the cost for breaking money is more than the loss money, the
party can apply to reduce some money from the people’s court of an arbitration.
D. The party can appeal to the people’s court or an arbitration to add more money or to deduct
some money from the people’s court of an arbitration, if the breaching money is less or more than
the lost money.

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6)因不可抗力不能履行合同的,根据不可抗力的影响,部分或者全部免除责任 , 除法律另
有规定的除外。当事人迟延履行后发生不可抗力的,不能免除责任。
A. Because of the force majeure, the contract cannot be carried out and according to the impact of
the force majeure, part or the whole obligations may be exempted, unless laws provide otherwise.
If the party delayed to fulfill its obligations after force majeure, he cannot be exempted for the
obligations.
B. If there is a force majeure and the contract cannot be fulfilled, according to the impact of the
force majeure, except there is a provision by the law, then part or the whole obligations will be
exempted if the party is late for the obligations after force majeure, he cannot be exempted for the
obligations.
C. Because of the impact of the force majeure, the contract cannot be carried out and part or the
whole obligations may be exempted if there is an exception from the law. After the force majeure
and the party is late, party concerned may not be exempted.
D. If a contract cannot be fulfilled due to force majeure, the obligations may be exempted in
whole or in part depending on the impact of the force majeure, unless laws provide otherwise. If
the force majeure occurs after a delayed fulfillment, the obligations of the party concerned may
not be exempted.

7)因标的物的质量不符合质量要求,致使不能实现合同目的的,买方可以拒绝接受标的物
或者解除合同。买方拒绝接受标的物或者解除合同的,标的物毁损、灭失的风险由卖方承担。
A. If the aim of a contract cannot be achieved owing to the fact that the quality of a targeted matter
fails to meet the requirements, the buyer may refuse to accept the targeted matter or may dissolve
the contract. In case the buyer refuses to accept the targeted matter or dissolves the contract, the
risks of damage and loss of the targeted matter shall be borne by the seller.
B. Because the quality of a targeted matter fails to meet the requirements and the contract cannot
be achieved, the buyer may refuse to accept the targeted matter or may dissolve the contract. The
buyer refuses to accept the targeted matter or dissolves the contract and the seller has to bear the
risks of damage and loss of the targeted matter.
C. The quality of a targeted matter is not up to the standard and the contract cannot be achieved,
the buyer can refuse to accept the targeted matter or break the contract and the seller has to bear
the risks of damage and loss of the targeted matter.
D. The quality of a targeted matter is not good enough and the contract cannot be achieved, the
buyer refuses to accept the targeted matter or breaks the contract but the seller is responsible for
the risks of damage and loss of the targeted matter.

8)当事人约定检验期间的,买方应当在检验期间内将标的物的数量或者质量不符合约定的
情形通知卖方主。买方怠于通知的,视为标的物的数量或者质量符合约定。

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A. The parties stipulate the period for inspection in which the buyer shall notify the seller of any
unconformity of the targeted matter with the agreed quantity or quality. If the buyer is late to
notify the seller of the above matters, it deems that the targeted matter is in conformity with the
agreed quantity.
B. If the parties stipulate the period for inspection, the buyer has to inspect the goods and notify
the seller of any unconformity of the targeted matter with the agreed quantity or quality. If the
time is over, buyer still doesn’t notify the seller of the matter, the targeted matter shall be deemed
in conformity with the agreed quantity.
C. If the parties stipulate the period for inspection, the buyer shall, within the period for
inspection, notify the seller of any unconformity of the targeted matter with the agreed quantity or
quality. If the buyer is indolent to notify the seller thereof, the targeted matter shall be deemed in
conformity with the agreed quantity.
D. If the parties stipulate the period for inspection, the buyer shall obey the law and check the
goods as soon as possible and notify the seller of any unconformity of the targeted matter with the
agreed quantity or quality, otherwise he is deemed to agree that the targeted matter is in
conformity with the agreed quantity.

9)承租人在租赁物需要维修时可以要求出租人在合理期限内维修。出租人未履行维修义务
的,承租人可以自行维修,维修费用由出租人负担。因维修租赁物影响承租人使用的,应
当相应减少租金或者延长租期。
A. If lessee needs to repair a leased object he may ask the lessor to do it within a reasonable period
of time. The lessee may repair the leased object on its own but the lessor has to pay the expenses.
The rent shall be reduced or the lease term shall be extended, if the maintenance and repair of the
leased object affects its use by the lessee.
B. The lessee may ask the lessor to repair the leased object within a reasonable period of time. If
the lessor refuse to do it, the lessee may maintain and repair the leased object by itself and ask the
lessor to pay the expenses arising shall be born by the lessor. Because the maintenance and repair
of the leased object affects its use by the lessee, so the rent shall be reduced or the lease term shall
be extended.
C. When a leased object break down, the lessee may ask the lessor to repair it within a reasonable
period of time. If the lessor fails to do it within this reasonable period of time, the lessee may carry
out the maintenance and repair the leased object on its own but the expenses arising shall be born
by the lessor. If the maintenance and repair of the leased object affects its use by the lessee, the
rent shall be reduced or the lease term shall be extended.
D. When a leased object requires maintenance and repair, the lessee may ask the lessor to take
care of the maintenance and repair within a reasonable period of time. If the lessor fails to perform
the maintenance obligation, the lessee may maintain and repair the leased object on its own and
the expenses arising shall be born by the lessor. If the maintenance and repair of the leased object

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affects its use by the lessee, the rent shall be reduced or the lease term shall be extended.

10)承揽人发现定做人提供的图纸或者技术要求不合理的,应当及时通知定做人。因定做
人怠于答复等原因造成的承揽人损失的,应当赔偿损失。
A. If the contractor finds that the drawings or technical requirements provided by the client are
unreasonable he has to notify the client immediately. If the client fails to reply in time and he has
to bear the responsibility for the losses if there is any.
B. The contractor shall promptly notify the client if it finds that the drawings or technical
requirements provided by the client are unreasonable. Where losses are caused to the contractor
due to the client’s indolence in response or like reasons, the client shall hold the liability for
losses.
C. When the contractor finds that the drawings or technical requirements provided by the client
are unreasonable he has to notify the client immediately. When the client are lazy to reply in time
and any losses caused to the contractor shall be the responsibility for the client if there is any.
D. If the contractor fails to promptly notify the client when the drawings or technical requirements
provided by the client are unreasonable. If there are losses to the contractor due to the client’s
indolence in response or like reasons, the client shall hold the liability for losses.

2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.

1)中间人促成合同成立的,委托人应当按照约定支付报酬。对中国人的报酬没有约定或者
约定不明确,依照本法第 61 条的规定仍不能确定的,根据中间人的劳务合理确定。因中间
人提供订立合同的媒介服务而促成合同成立的,由该合同的当事人平均负担中间人的报酬。
If the middleman contributes to the making of a contract, the truster shall pay shall make the
payment as contracted. It the payment for the middleman is not stipulated or not clearly stipulated,
nor can it be determined pursuant to the provisions of Article 61 of this law, the payment shall be
reasonable determined in accordance with the middleman’s services. If the intermediating services
provide by the middleman prompts the making of a contract, the parties to the said contract shall
equally share the disbursement of the payment to the middleman.

2)因受托人死亡、丧失民事行为能力或者破产,致使委托合同终止的,受托人的继承人、
法定代理人或者清算组织应当及时通知委托人。因委托合同终止将损害委托人利益的,在
委托人做出善后处理之前,受托人的继承、法定代理人或者清算组织应当采取必要措施。
If the death, loss of capacity of civil conduct or bankruptcy of the agent leads to the termination of
an entrustment contract, the heir, the legal agent or the liquidation organization of the entrustment
contract will impair the interests of the principal, the heir, the legal agent or the liquidation
organization of the agent shall take necessary measures before the principal makes arrangement to
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deal with the aftermath.

3)储存期间届满,存货人或者仓单持有人不提取仓储物的,保管人可以催告其在合理期限
内提取,逾期不提取的,保管人可以提存仓储物。
Where the depositor or the holder of the warehousing certificate fails to collect the stored goods at
expiration of the warehousing period, the depository may urge the depositor or the holder of the
warehousing certificate to collect the goods within a reasonable period of time; if the depositor or
the holder still fails to collect the goods beyond the reasonable period, the depository may have
the stored goods deposited.

4)技术服务合同委托人不履行合同义务或者履行合同义务不符合约定,影响工作进度和质
量,不接受蒙昧无知逾期接受工作成果的,支付的报酬不得追回,未支付的报酬应当支付
技术服务合同的受托人未按照合同约定完成服务工作的,应当承担免收报酬等违约责任 。
Where the client to a technical service contract fails to perform its contracted obligations or
performs its obligations in a manner inconsistent with the contracted requirements, thus affecting
the progress and quality of the work, or fails to accept the work results or delays its acceptance,
the paid remuneration may not be reimbursed, while the unpaid remuneration shall be paid. The
agent to a technical service contract that fails to complete the service work as contracted shall bear
the liability for breach of contract in form of waiver of its remuneration.

5)当事人可以按照互利的原则,在技术转让合同中约定实施专利、使用技术秘密后续改进
技术成果的分享办法。约定或者约定不明确,依照本法第 61 条的规定仍不能确定的,一方
后续改进的技术成果,其他各方无权分享。
The parties to a technological transfer contract may, in accordance with the principle of mutual
benefit, stipulated the method for sharing any subsequently improved technological result obtained
from the patent exploitation or utilization of the technological know-how. Where such method is
not stipulated or not clearly stipulated, nor can it be determined pursuant to the provisions of
Article 61 of this law, the subsequently improved technological result achieved by one party may
not be shard by any of the other parties.

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?

1)委托开发完成的发明创造,除当事人另有约定的以外,申请专利的权利属于研究开发人。
研究开发人取得专利的,委托人可以免费实施该专利。研究开发人转让专利申请权的,委
托人享有以同等条件优先受让的权利。
For any invention or creation achieved through the commissioned development, the right to apply
for patents belongs to the researcher-developer, unless the parties stipulate otherwise. If the

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researcher-developer obtains the patent right, the client may exploit the patent free of charge. If
the researcher-developer transfers its right of application for patent, the client enjoys the priority to
acquire the transfer on equal conditions.
2)多式联运经营人可以与参加多式联运的各区段承运人就多式联运合同的各区段运输约定
相互之间的责任,但该约定不影响多式联运经营人对全程运输承担的义务。
The operator of multi-modal transport may stipulate with the carriers of the different sections of
the multi-modal transport on their respective responsibility for transport in each section under the
multi-modal transport contract. However, such stipulations shall not affect the obligations of the
operator for the entire transport process.

3)两个以上承运人以同一运输方式联运的,与托运人订立合同的承运人应当对全程承担责
任。损失发生在某一运输区段的,与托运人订立合同的承运人和该区段的承运人承担连带
责任。
If two or more carriers engage in a connected transport of the same mode, the carrier which
concludes the contract with the consignor shall be responsible for the entire process of the
transport. If a loss occurs at one transportation section, the carrier which concludes the contract
with the consignor and the carrier in the said section shall bear joint and several liabilities.

4)旅客因自己的原因不能按照客票记载的时间乘坐的,应当在约定的时间内输退票或者变
更手续。逾期办理的,承运人可以不退票款,并不再承担运输义务。
A passenger who is unable to get on board at the time indicated by the ticket due to his own fault
shall, within the prescribed period of time, undergo the procedures for returning the ticket and
getting the refund or making a change of the ticket. If the passenger fails to undergo the refund or
change procedures within the prescribed period of time, the carrier may refuse to refund the ticket,
and has no more need to undertake the transport obligation.

5)禁止承包人将工程分包给不具备相应资质条件的单位。禁止分包单位将其承包的工程再
分包。建设工程主体结构必须由承包人自行完成。国家重大建设工程合同,应当按照国家规
定的程序和国家批准的投资计划、可行性研究报告等文件订立。
It is forbidden for a contractor to subcontract its projects to a unit without corresponding
qualifications. It is forbidden for a subcontractor to re-subcontract its contracted project. The main
structure of the construction project must be completed by the contractor itself. Contracts for State
key construction projects shall be entered into in accordance with the procedures set forth by the
State and such documents as investment plans and feasibility study reports approved by the State.

4. Assignment: Translation the following passage(s) into English.


1)承运人对运输过程中货物的毁损、灭失承担损害赔偿责任,但承运人证明货物的毁损、
灭失是因不可抗力、货物本身的自然性质或者合理损耗以及托运人,收货人的过错造成的
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不承担损害赔偿责任。

2)订立借款合同,借款人应当按照贷款人的要求提供与借款有关的业务活动和财务状况的
真实情况。借款的利息不得预先在本金扣除。利息预先在本金中扣除的,应当按照实际借款
数额返还借款并计算利息。

3)标的物需要运输标的,卖方应当将标的物交付给第一承运人以运交给买方。物不需要运
输,卖方和买方订立合同时知道标的物在某一地点的,卖方应当在该地点交付标的物;不
知道标的物在某一地点的,应当在卖方订立合同时的营业地交付标的物。

4)当事人一方不履行合同义务或者改选合同义务不符合约定的,给对方造成损失的,赔偿
额应当相当于因违约所造成的损失,包括合同履行后可以获得的利益,但不得超过违反合
同一方订立合同时预见到或者应当预见到的因违反合同可能造成的损失。

5)当事人应当按照约定全面履行自己的义务。当事人应当遵循诚实信用原则,根据合同的
性质、目的和交易习惯履行通告、协助、保密等义务。

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Unit Seven Business Law (商法方面翻译)

Section I: Text Reading

各种各样的商务活动都与合同有关。的确,现代生活的各个方面都不能完全离开合同关系。
签订合同时,出现的问题之一是能否强制执行该合同。合同法的实质就是解决这种问题。合
同法表明社会允许人们做出有约束力的合同可以到达什么程度。 它也表明社会接受违法某
种合同的借口。理论上有很多不同种类的合同,但实际上一份合同可以符合几类。

合同的性质

我们相互依赖为了获得到生活必需品(如食品,衣服和住房)。 但是我们怎样能确信当我们
需要它们时,他们人会提供这些商品? 很久以前,人们发现了非常简单的方法。 他们交
换诺言。 一个人将给一些有价值的东西允诺,与另一个人人接受一些有价值的东西允诺交
换。这些允诺的交换被称为协议。

随着社会变得更复杂,人们签订不同种类的协议。 逐渐,这些协议在人们的生活中变得如
此重要,法律开始承认他们并加以实施。 不过,人们发现法律不可能实施所有协议。为了
解决这一问题,需要对一些协议加以限定,以便从法律上加以实施。

并非全部协议都被视为是合同。社交安排,如,约会不被认为是合同。约会不是可实施的协
议,因为没有涉及价值物品的交换。合同是当事人之做某事或者不做某事或某些事的协议。
协议必须通过法律来实施。 总之,合同是当事人之间具有法律约束的协议。 例如,张先生
找人粉刷他的房子。 一位刷墙工许诺以1,000美元在数日内做完。当张先生同意支付价格
时,一份合同产生了。

通常,法律承认每人有能力自由签订合同。如果你买一台计算机,雇佣人检修汽车,或者

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把你的表留在修表人那里进行修理,你已经签订了合同。这些合同与租房或售房合同一样
具有约束力。

合同法涉及当事人之间协议的形成和实施,合同的形成至少涉及两位以上当事人。但是每
一方都可以有多人。合同可能是通过面对面的谈话订立的,或者是通过电话、信函或电传订
立的。 多数情况下,口头合同的签订是通过行动来形成的,同书面合同一样有约束力。不
过,合同一定是法律允许的任何方式;例如,一些合同必须是书面形式的,以便实施。

合同通常包括当事人的名字,合同的标的物,以及价格等各种重要条件。合同要求双方履
行他们的职责。有效合同的形成必须具备四种基本要素。这些要素是:协议、考虑、能力和合
法性。 如果缺少任何一种要素,合同可能是不可能订立的。

合同的类型

为了帮助人们认识合同类型并且促进法律问题的讨论,合同被分为不同的类型。 合同有许
多类型,根据订立强制和履行情况来分类。 所有合同可能按下列方式分类:(1)口头与书
面合同;(2)正式与非正式合同;(3)双边与单方合同;(4)明示,推定和准合同,(5)有效,
无效,可取消,和可实施合同;(6)履行和实施中合同。

口头与书面合同

口头的合同被口头上订立的。当你买照相机的胶卷时,你做一份口头的合同。口头合同应该
局限于可能迅速进行的简单交易。尽管这些交易似乎简单,但是所有合同所需要的要素都
具备了。

书面合同可用于重要的事情或者合同复杂的时候,书面合同不容易改变。如果以后发生误
解,就容易确定实际达成的条件。例如,你口头上同意张先生70美元买他的自行车。如果张
先生改变主意,你能起诉他违反合同,但是你可以败诉,因为你没有证据。一份书面出售
自行车的合同会使你更容易赢得案件。

正式与非正式合同

正式合同是需要某种特殊形式的合同。带有封蜡的合同是正式合同的例子。 根据早期的普
通法,在合同上有一封蜡。现在,书面合同上签章包括签名。不过,签章这一词仍然出现在
合同上,但是没有法律效力。

非正式合同是简单合同,通常是相对的简单合同,不需要特别的形式。非正式合同可能是
口头的,书面的或者是推定的。这种类型的书面合同通常包括日期,名字和双方的地址,
以及合同双方的签名。

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双边与单边合同

大多数合同是双边的。 双边合同中一方当事人向另一方当事人做出允诺,同样另一方当事
人也做出回应的允诺。换句话说,双方当事人都做出允诺。例如,5月1日张先生想要以一千
美元买李先生汽车,并且李先生同意在那天以该价格把它出售给张先生。如果李先生许诺
履行行为,双边合同被订立。

单方面合同是一方当事人做出允诺,以获得另方当事人的具体履行行为。例如,张先生在
报纸登一则广告,说明如果有人将他丢失的狗找回,他会给100美元作为报答。直到某人实
际上把狗交付给张先生,合同才成立。即使某人找到狗并且给张先生打电话,张先生没得
到狗之前,合同不存在。

明示,推定和准合同

明确合同是协议的条件被清楚陈述。 例如,张先生同意明年每天买二瓶奶,每瓶一美元。
每天早上七点钟送来。这是一份明确合同,因为合同条款是明示的,合同清楚。明示合同可
能是口头或者书面的。

根据当事人的行为来推定的合同称为推定合同或者实际中推定合同。推定合同是根据当事
人的意向行为而不是书面或口头判定的合同。这种合同不同于明示合同,因为当事人的行
为成立了合同条件。例如,没经询问李先生,张先生为李先生的草坪刈草。张先生看到李先
生做工作并没努力阻止。当事人之间产生了支付张先生工作合理报酬的推定合同。

准合同完全不同于实际合同。它是由法庭确立并为公平和公正赋予的虚拟合同。例如,张先
生在一次事故中被撞,李先生给张先生提供适当的药物治疗,如果李先生对张先生起诉追
回他的医学费用,李先生可以追回。真实的合同是那些当事人有意签订的。相反,准合同是
为了取得公正或者阻止某人不正当获利由法律制定的。

有效,无效,可取消,和无法实施的合同

有效合同是含有全部要素的合同,不存在法律纠纷或者当事人间没有法律纠纷。例如,张
先生同意以150美元购买李先生的二手电脑,6月8日交付。这是一个有效合同的例子,因为
合同与当事人之间都没有法律问题。

无效合同是违法的并且不受约束。 经常,一份合同可能是无效的,因为合同的目的是不合

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法的。 因此,法庭不会强制执行。例如,张先生买了一台电视机,但是他知道这台电视机
被偷的。因为出售偷窃财产是不合法的,缺少合法性的要素,因此合同是无效的。

可撤销合同,从另一方面讲,不完全缺少法律效力。除了可能由一方或者双方撤销,可撤
销合同是一份有效的合同。 如果合同被撤销,双方都被解放。如果使其有效,双方必须完
全履行他们的职责。通常,法定年龄下的人签订的一份合同可以由他选择取消。

虽然一些合同可能既不是无效合同,也不是可撤销合同,但是可能无法执行。无法强制执
行的合同是在各方面是合法的,但是不能满足合同的法律要求。 因此,法庭不会强制任何
一方执行。例如,某些合同必须以书面形式,如果他们不是以书面形式就不可以强制执行。

2 New /key words and expressions


1)强制执行 enforce
2)实质 essence
3)复杂的 complex
4)限定 limit
5)必须遵守的 binding
6)通常(在多数情况下)as a general rule
7)签订(合同)enter into contract
8)维修 service
9)修表人 jeweler’s
10)标的物 subject matter
11)条件 terms
12)要素 element
13)存在的 present
14)有助于 promote
15)相对地 relatively
16)封蜡 seal
17)特别形式 special formality
18)推定的 implied
19)作为回报 in return for
20)换言之 in other words
21)交付 deliver
22)意图 intention
23)刈草 mow
24)公平的 reasonable
25)击昏 knock out
26)准合同 quasi contract

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27)相反 in contrast
28)有效合同 valid contract
29)无效合同 void contract
30)可撤销的合同 voidable contract
31)不可强制执行的合同 unenforceable contract
32)在各个方面 in all respect

3 Notes to the text


1)合同法表明社会允许人们做出有约束力的合同可以到达什么程度。 Contract law shows to
what extent the society allows people to make contracts that are enforceable.
2)理论上有很多不同种类的合同,但实际上一份合同可以符合几类。 There are many
different types of contracts in theory, but one contract may suit some classifications in
practice.
3) 一个人允诺将给一些有价值的东西与另一个人允诺交换一些有价值的东西。One person
would promise to give something of value in exchange for a promise to receive something of
value from another person.
4)总之,合同是当事人之间具有法律约束的协议。In a word, a contract is a legally binding
agreement between the parties.
5) 合同有许多类型,根据订立强制和履行情况来分类。There are many types of contracts,
which are classified by formation, enforceability, and performance.
6 ) 尽 管 这 些 交 易 似 乎 简 单 , 但 是 所 有 合 同 所 需 要 的 要 素 都 具 备 了 。 Simple as these
transactions seem, all the necessary elements of a contract are present.
7) 推定合同是根据当事人的意向行为而不是书面或口头判定的合同。An implied contract is
one in which the intention of the parties may be judged from their acts rather than from written
or spoken words.
8)这种合同不同于明示合同,因为当事人的行为构成了合同条件。This contract differs from
an express contract in that the acts of the parties create the terms of the contract.
9)它是由法庭确立并为公平和公正赋予的虚拟合同。It is a fictional contract created by courts
and imposed on parties in the interests of fairness and justice.
10)相反,准合同是为了取得公正或者阻止某人不正当获利由法律确定的。 A quasi
contract, in contrast, is created by law in order to achieve justice or to stop someone from
being unjustly enriched.
11)除了可能由一方或者双方撤销,可撤销合同是一份有效的合同。 A voidable contract is a
valid contract but one that can be avoided at the choice of one or both parties.

Section II: Translation and techniques


1 translation (重点、难点句)
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1)各种各样的商务活动都与合同有关。的确,现代生活的各个方面都不能完全离开合同关
系。 签订合同时,出现的问题之一是能否强制执行该合同。合同法的实质就是解决这种
问题。
Every business activity involves a contract. Indeed, no aspect of modern life is entirely free of
contractual relationships. When contracts are made, questions will arise as to whether the
contracts should be enforced. Settling such questions is the essence of contract law.

2)我们相互依赖为了获得到生活必需品(如食品,衣服和住房)。 但是我们怎样能确信当
我们需要它们时,他们人会提供这些商品?
We must rely on one another for basic necessities such as food, clothing, and housing. But how
can we be sure that others will supply the things when we require them?

3)不过,人们发现法律不可能实施所有协议。为了解决这一问题,需要对一些协议加以限
定,以便从法律上加以实施。
However, the law found it impossible to enforce all of them. To settle this problem, limits were
placed on the kinds of agreements that would be enforceable by law.

4)并非全部协议都被视为是合同。社交安排,如,约会不被认为是合同。约会不是可实施
的协议,因为没有涉及价值物品的交换。合同是当事人之做某事或者不做某事或某些事
的协议。
Not all agreements are regarded as contracts. Social arrangements like dates are not regarded
as contracts. Dates are not enforceable agreements because there is no exchange of items of
value. A contract is an agreement between the parties to do or not to do a thing or a set of
things.

5)合同法涉及当事人之间协议的形成和实施,合同的形成至少涉及两位以上当事人。
Contract law deals with the formation and enforcement of agreements between parties. There
can never be fewer than two parties to a contract.
6)合同通常包括当事人的名字,合同的标的物,以及价格等各种重要条件。合同要求双方
履行他们的职责。
A contract usually includes the names of the parties involved, the subject matter of the
contract, and various important terms such as price. Contracts require both parties to perform
their duties.

7)为了帮助人们认识合同类型并且促进法律问题的讨论,合同被分为不同的类型。 合同
有许多类型,根据订立强制和履行情况来分类。
Contracts are classified into different types in order to help people recognize the type and to
promote legal discussion. There are many types of contracts, which are classified by
formation, enforceability, and performance.

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8)书面合同可用于重要的事情或者合同复杂的时候,书面合同不容易改变。如果以后发生
误解,就容易确定当时实际达成的条件。
Written contracts should be used whenever important matters are involved or the contract is
complicated. Written terms cannot be easily changed. If a misunderstanding arises later, it is
easy to establish the terms actually agreed upon.

9)大多数合同是双边的。 双边合同中一方当事人向另一方当事人做出允诺,同样另一方
当事人也做出回应的允诺。
Most contracts are bilateral contracts. A bilateral contract is one in which a promise is made by
one party in return for a promise made by another party.

10)根据当事人的行为来推定的合同称为推定合同或者实际中推定合同。推定合同是根据
当事人的意向行为而不是书面或口头判定的合同。
A contract that is implied from the conduct of the parties is called an implied contract or an
implied-in-fact contract. An implied contract is one in which the intention of the parties may
be judged from their acts rather than from written or spoken words.

2 techniques /methods 翻译技巧/方法


主语的确定
1) 主语必须符合英语的语言习惯和英美文化习俗
(1) 我们热烈欢迎世界各地遵纪守法的客商来此进一步加强合作、建立和发展贸易商务关系。
Law-abiding customers from various countries and regions are warmly welcome to establish and
develop business relations.

(2) 只有当协议可以被法律强制执行时才能产生合同。
Only when an agreement is enforced by lay can a contract be established.

(3) 就是说,如果要成为一个合法的合同,必须有当事人之间达成的协议和进行交换许诺的
对价。
That is to say, for a contract to be legal, there must be an agreement between the parties and a
consideration given in return for a promise.

(4) 我知道你要说服他接受这个协议的很困难的。
I know it is difficult for you to persuade him to accept this agreement.

(5) 希望今后我们公司能与更多的国外企业签订合作协议。
It is hoped that our company will sign more agreements for cooperation with more foreign

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companies.

2) 主语必须是句中应该突出的部分
(1) ……到去年年底,我公司已经同许多国家和地区签订了建造大型机械的合同和协议。
By the end of last year, contracts and agreements were signed with many counties and regions for
the construction of large scale machinery.

(2) 要约人许诺的要约在规定的时间内有效,但是还是可能撤回的。
Revocation is possible even though the offeror ahs promised to hold good for a stated time.

(3) 他若不同意,我们就无法签约。
There will be no contract unless he agrees.

(4) 她怎么哭了?
What made her cry?

(5) 我们公司严格地执行预算制度和管理制度,确保了公司以合理的速度向前发展。
The strict budget and management system has been carefully enforced, which ensure our company
to develop at a reasonable speed.

3) 主语必须符合句中的逻辑关系
(1) 改革开放初期我们浦东在吸引外资和房地产开发等方面制定了一系列优惠政策,从法律
上保证了浦东的健康发展。
At the beginning of opening up and reform, we had formulated a series preferential policies to
absorb foreign capital and develop real estate in Pudong, So a healthy development has been
ensured there by law.

(2) 随着法律环境的不断完善,我们的事业也会取得高速发展并取得胜利。
With the perfection of the legal environment, we will win victory and develop fast for our cause.

(3) 我的工作是咨询律师。
I work as a counselor.

(4) 原告和被告律师陈述后,由陪审团做出判决。
After the presentation from the lawyers of both plaintiff and defendant, a judgment will be made
by the jury.

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(5) 今天做出决定行,不做出决定也行。
A decision can be made today or later.

Section III Translation Practice


1 Which of the given translations can best express the original meaning of each sentence?
1) 由于我们从不同的目的看待法律,可能对法律的性质有不同的理解,对于法律有众多不
同的定义,尽管这些定义在细节上不尽相同,但是根据一般的看法法律是用以维持秩序和
解决纠纷的。
A. Because we look at law from different purpose and understanding on the nature of law. There
are many different definitions of law, which vary in their details, but they are on the basis of
general view that law can keep order or to settle disputes.
B. Because different people look at law from different purpose which results in different
understanding on the nature of the law, on which there are so many definitions. Despite its
differences on its details, generally believes that law can keep order and settle disputes.
C. Because we look at law with different purpose and misunderstanding on its nature. Although
there are great deal definitions on law but they vary in details, but on the whole they are based on
a general view that law can keep order and settle disputes.
D. As law is looked at for different purposes, we may not agree on what the nature of law is. There
are a great deal numbers of different definitions of law. Although all the definitions vary in their
details, they are based on the general view that law is to keep order and settle disputes.

2) 极不公平性是指有问题的销售方法、当事人之间不平等的交易权、一方当事人基本是文盲、
难以接受的价格条件、用印刷小字来限制一方当事人的阅读能力而写出的条件、或难懂条文
中的隐藏条款的合同。
A. Unconscionability refers to the contracts involving questionable sales tactics, unequal
bargaining power of the parties, the basic illiteracy of one party, hard price terms, terms written in
small print that limit the liability of one of the parties, or hidden clauses in fine print.
B. Serious inequality means problem sales method, unequal dealing power of the parties, the basic
illiteracy of one party, unacceptable price terms, terms written in small print that limit the liability
of one of the parties, or hidden clauses in contract.
C. Problem sales method, unequal dealing power of the parties, the basic illiteracy of one party,
unacceptable price terms, terms written in small print that limit the liability of one of the parties,
or hidden clauses in contract they are all mean serious inequality.
D. Serious inequality refers to such things as problem sales method, unequal dealing power of the
parties, the basic illiteracy of one party, unacceptable price terms, terms written in small print that
limit the liability of one of the parties, or hidden clauses in contract.

3) 如果当事人双方拒绝履行义务,被认为是违反合同,无论是没有履行义务或者是没有完
全履行义务或者是没有满意地履行义务。
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A. If both parties to the contract refuse to fulfill their duties, they breach the contract; no matter
they carry out the contract fully, incompletely or unsatisfactorily.
B. When parties refuse to fulfill their duties, either by failure to carry them out or by carrying
them out in an incomplete or unsatisfactory manner, they are said to have breached the contract.
C. The contract is breached if both parties refused to fulfill their duties, no matter no or incomplete
or unsatisfactory fulfillment.
D. When their duties are not fulfilled, they are thought to breach the contract, either fully,
incompletely or unsatisfactorily carried out.

4) 双方当事人履行其义务,完成了合同规定的条件后合同结束。履行是根据协议实现合同
中的许诺。充分履行义务是解除合同的最常见的方式。
A. When both parties to the contract fulfill the terms of the contract and perform their duties the
contract is terminated. Performance is the fulfillment of contractual promises as agreed. Full
performance is the most common method to terminate a contract.
B. If the duties of both parties are performed the contract is terminated. Performance is the
fulfillment of contractual promises as agreed. Full fulfillment is the most common method to
terminate a contract.
C. A contract is terminated by performance when the parties fulfill the terms of the contract.
Performance is the fulfillment of contractual promises as agreed. Full performance is the most
common method by which contracts are terminated.
D. Whenever the performance is fulfilled, the contract is terminated by both parties to the contract.
Performance is the fulfillment of contractual promises as agreed. The most common method to
terminate a contract is full performance.

5) 已经履行的合同是指合同的各方当事人履行完的合同,严格意义上讲,已经履行的合同
不再是合同了,因为各方当事人的义务都已经得到履行了。
A. A contract that has been fully carried out by all of the parties is an executed contract. Strictly,
an executed contract is no longer a contract, because all duties under it have been performed.
B. An executed contract implies a contract that has been fully carried out by all of the parties.
Strictly speaking, an executed contract is no longer a contract, because all duties under it have
been performed.
C. A contract is referred as an executed contract as it has been fully carried out by all of the
parties. Strictly speaking, an executed contract is no longer used as a contract, because it has
performed all duties.
D. Strictly speaking, a contract is no longer used as a contract, because it has performed all duties.
An executed contract is n contract as it has been fully carried out by all of the parties.

6) 即使当事人有能力签订具有约束力的合同,并非他们有自由可以签订任何合同,如果合
同是非法的,合同的当事人也知此,那么法院会拒绝对此听证。

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A. They are not free to make any contact they want, although they can form a binding contract, if
a contract is illegal and both parties know that, a court would refuse to hear the case.
B. Although they can form a binding contract, they are not free to make any illegal contact they
want, if both parties know that, a court would refuse to hear the case.
C. Even although they can form any illegal binding contract, they are not free to do so, a court
would refuse to hear the case if he knows that.
D. Even when parties are competent to form a binding contract, they are not free to make any
contact they want. If a contract is illegal and both parties know that the contract is illegal, a court
would refuse to hear the case.

7) 因为法律认为未成年人和成年人在同等条件下做生意缺乏经验,所以未成年人在法律上
给予特殊的保护。
A. Because the law regards a minor as too inexperienced to enter into business deals on equal
terms with adults, a minor is given the special protection of the law.
B. Because the law thinks that a minor is inexperienced to enter into business deals on equal terms
with adults, a minor is given the special protection of the law.
C. Because the law thinks that a minor and adults are not on equal terms when entering into
business deals, so it gives a minor special protection.
D. Because a minor and adults are not on equal terms when entering into business deals, so the
law thinks to give a minor special protection.

8) 如果撤销不能当作可以的补救措施,受伤害的当事人可以提出请求强制履行。强制履行
是法院的命令,要求强迫违约方按照原来的条件履行合同。
A. When rescission is not the proper remedy, the injured party may sue for specific performance.
Specific performance is a court order forcing the breaching party to carry out the contract
according to its original terms.
B. If rescission cannot be used as a proper remedy, specific performance may be appealed by the
injured party. It is a court order forcing the breaching party to carry out the contract according to
its original terms.
C. If proper remedy is not used as rescission, specific performance which is a court order forcing
the breaching party to carry out the contract according to its original terms may be appealed by the
injured party.
D. Specific performance which is a court order forcing the breaching party to carry out the
contract according to its original terms may be appealed by the injured party, when rescission is
not used as proper remedy.

9) 出现违约时,受伤害的当事人有权指控违约方,违约方可能会提出一种无法履行合同的
辩护。
A. Whenever a contract is breached, the party which is injured has a right to sue the party who

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broke the contract. The party who breaches the contract may offer one of many defenses for not
performing on the contract.
B. Whenever a contract is breached, the party which is injured has a right to sue the party who
breaches the contract and may offer one of many defenses for not performing on the contract.
C. When a breach of contract occurs, the injured party has a right to sue the party who broke the
contract. The breaching party may offer one of many defenses for not performing on the contract.
D. Whenever a contract is breached, the injured party has a right to sue the breaching party who
may offer one of many defenses for not performing on the contract.

10) 在销售合同中,卖方和买方可以规定补救方法,以防某方违约。如果他们不规定补救方
法,那么就要应用法律上规定的补救方法。
A. In order to prevent any party from breach of the contract, remedies many be provided by the
buyer or seller, if there is not provision the law provided remedies are applied.
B. In a sales contract, remedies may be provided by the seller and buyer for in case of a breach of
the contract by one party or the other, if there is not provision the law will provide remedies.
C. In a sales contract, the seller and buyer may provide for remedies in case of a breach of the
contract by one party or the other. If they do not, the remedies provided in the law will apply.
D. In a sales contract, the seller and buyer may prevent each other from breach of contract by
providing remedies, which can also be provided in the law if they do not provide one.

2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.
1) 当然,没有人可以预测事故是否将发生,但是个人和企业必须制定计划保护他们的自身
和经济利益,以防某突发事件危害到他们的安全。
Of course, no one can predict whether an accident will ever occur, but individuals and businesses
must establish plans to protect their personal and financial interests should some event threaten to
undermine their security.

2) 法院允许受到产品伤害的个人起诉直接销售商,也允许起诉销售链中的所有当事方。
The courts allow all individuals injured by a product to sue not only the immediate seller buat also
all parties in the chain of distribution.

3) 根据严格责任制规则,最终消费者必须说明产品的设计或制造是有缺陷的,不合理的危
险,产品对使用者的财产造成了个人伤害或损失。
Under the rule of strict liability, the ultimate consumer must show that the product was defectively
designed or manufactured and unreasonably dangerous and it caused personal injures or damage
to the user’s property.

4) 消费者们经常抱怨,他们不懂所签文件的语言。通常的情况下,文件中使用的语言非常

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复杂,只有律师才懂。结果,消费者签了他们没有十分明白的合同。为了保护消费者,一些
法律规定了某些合同的写法,以便普通人能够看懂。
Consumers often complain that they do not understand the language in the documents they sign.
The language is often complicated and understandable only by lawyers. As a result, consumers
may sign contracts without really understanding what the yare signing. To protect the consumer,
some laws require that certain contracts be written so they are understandable to the average
person.

5) 如果广告有欺骗消费者的倾向,不论广告商是否知道广告上的陈述是假的,这种广告是
被法律禁止的。
If the advertising has the tendency to deceive consumers, such advertising is prohibited by law,
regardless of whether or not the advertiser knows its statements are false.

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?
1) 过去,政府对保护消费者通常采取“袖手旁观”的态度,但是近年来这种态度完全变了。
为了保护消费者,出台了很多法规和条例,政府有关机构制定产品标准以保证产品的数量
和质量。如果消费者投诉,政府机构会调查并采取措施。
In the past, the government usually adopted “hands-off” attitude when it came to protecting the
consumer. But now things have changed. To protect the consumer, many laws and regulations
have been made. The agencies concerned set the product standards to ensure product quality and
quantity. If a consumer complains, the agency will investigate and take actions.

2) 在部分消费者无法确定他们购买商品的价格是合理的,尽管他们可以比较同类商品的价
格,但是他们经常把信赖寄托在他们购买的商品销售者身上。尽管如此,一些不诚实的商
人使用不正当的手段。
Most consumers cannot determine whether the price charged for an item is fair. Although
consumers can compare prices of similar products, they often rely upon their faith in the seller
from whom they buy a product. However, some dishonest merchants use unfair practices.

3) 不了解商务法律环境,你就无法知道在真实世界中商法是如何实施的,因为商法是法律
的一个部分。对于经商的人来说,了解法律概况是很有帮助的。
You may not know how business law can work in the real world, without knowing the legal
environment of business. Because business law is only a part of law, it is thus helpful for anyone
involved in business to have an overview of law.

4) 在准备经商时,你会发现商业伦理背景同商法知识同样重要。商业伦理强调商界行为的
对与错,商业伦理也是一种伦理,指导我们行为的道德标准两样也非常适合我们的经商活
动。

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In preparing for a business career, you will find that a background in business ethics is just as
important as knowledge of business law. Business ethics focuses on right or wrong behavior in the
world of business. Business ethics is not a different kind of ethics, the ethical standards that guide
our behavior apply equally well to our activities as businesspersons.

5) 消费者可能以自己的名义或者以集体的名义提出诉讼。代表消费者集体名义的诉讼被划
分为集体诉讼。集体诉讼的目的是当索赔数目太小而无法保证个别诉讼时,使想要投诉的
个人获得法律救助。
A consumer may sue on his own behalf or on behalf of a group of consumers. A suit on behalf of a
group of consumers is called a class action suit. The purpose of a class action suit is to enable an
individual with a complaint to obtain legal relief when the claim might otherwise be too small to
warrant a separate lawsuit.

4. Assignment: Translation the following passage(s) into English.


1) 了解国际交易相关的法律是非常重要的,因为全球范围的货物、服务和投资贸易已经是
一种常见的现象。在国际市场上商人面临比国内市场更大的风险,因为管辖这些贸易的法
律比国内法律更复杂。

2) 跨境间的贸易涉及诸如商品、信息和服务的销售,或者为了人员流动的投资等等活动。因
为这些贸易活动会影响国家安全、经济安全、外资政策和进出口国家的利益,国家会采取措
施来限制或鼓励这种活动。

3) 不同国家的货币和涉外合同中当事人之间的国际汇兑问题,在某种程度上增加了国际交
易的复杂性,这种复杂性在国内环境中不存在的。外汇市场是根据某一特别的市场汇率自
由兑换货币的地方。

4) 国际水平的交易同一国境内的交易是不同的,国内环境中不存在的问题可能在国际环境
中成为重要问题,我们会分析一下商人通常在国外做贸易的国际环境。

5) 国内商务合同遗传下来的问题也存在于国际商务合同中,另外还增加了一些特殊的问题,
如语言、海关、法律体系和货币。合同中还应该包括法律选择条款,指定出现违约或争端时
使用何种法律。

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Unit Eight Accounting and Related Material (会计方面)

Section I: Text Reading

会计是一特殊的商用语言。它提供了有关企业的财务信息企业的经理们看阅的财务报表,
了解企业的经营状况,他们应采取何种措施来提高效率?诸如投资者,股票持有者等外部
阅读者,他们阅读财务信息,了解企业的确有盈利,或者投资于该企业是否安全和有利可
图。

我们可以从两个不同角度来学习会计:从会计师的角度或者从会计信息使用者的角度。前
者强调收集、汇总与报告会计信息过程中涉及的概念和方法;后者强调信息使用者有必要
了解会计的哪些方面。我们这里主要考虑第二种方法。两种方法之间的差异只是强调的重点
不同而已。会计师需要了解信息是如何使用的,因为他们应该按照最能帮助信息使用者的
形式来收集和报告信息。同样,使用者也需要了解会计师实际上是怎样做的,否则,他们
不可能理解会计师所提供的信息的真正意义。

会计信息使用者必须懂得特定的会计数据可能意味着什么,它的局限是什么,在什么情况
下它可能显示出不同的表面“信号”的某些意义。但是,他们不知道怎样设计、构建、运行
或者检查会计系统的准确性,对于这些重要的职能,他们完全可以依赖会计师。

由于经理们和外部使用者根据财务信息做出自己的决定,因此,财务信息显得尤为重要。
但是财务报表怎样才能提供可靠的信息呢?当这些报表是按照公认会计原则编制时,它们
就能为经理们和外部使用者提供有关某企业的准确信息。

会计分为两类:财务会计和管理会计。它们为不同使用者服务。财务会计以通用报表形式为
外部使用者提供企业的财务信息。这些报表,如资产负债表和损益表向外部使用者显示一
个企业的经营状况。由于这些外部使用者---债权人,股票持有者和潜在的投资者,将这些
报表中的信息作为决策的依据,因此,这些信息必须按照公认会计原则来提供。

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另一方面,管理会计为内部使用者--- 企业的管理人员,提供信息。这些起信息将有助于
经理们制订计划,控制企业的经营状况,例如一份管理报告可以对增设一个新部门所产生
的结果做出估计。由于管理会计仅为内部使用者服务,信息提供的形式不受公认会计原则
的限制,可采用任何最合适管理目的的方式。而且管理会计信息主要涉及将来。

资产负债表是一使用非常广泛的财务报表。它反映了一个企业在一具体时间的财务状况。通
常每个企业在一会计周期编制资产负债表。该表由三部分组成:资产、负债及所有者权益。
资产负债表的一个基本特征是资产的总和总是与负债和所有者权益的总和相等。这就是为
什么该财务报表也被称之为资金平衡表。由于资产这一边告诉我们一个企业拥有什么资产
负债和所有者权益那一面告诉我们谁为这些资产提供了资金,每个债权人和所有者各提供
了多少,因而资产的总和必须与负债和所有者权益的总和一致。

每个会计系统由各种账户或分类账组成。分类账是用来把某项资产,负债或所有者权益的
增加或减少都记录在同一个地方。例如,现金账户将反映出现金所有的增加和减少。完整的
一套分类账户被称为总账。账户最简单的形式由三部分组成:( 1)账户名称;(2)借方;
(3)贷方。这种形式的账户叫做 T 账户。被记入账户左边的金额为“借”,被记入右边的
称为“贷”。通常,资产的增加记入左边,减少记入右边。资产账户的余额通常为借方余额。
另一方面,负债和所有者权益的增加记入贷方,减少记入借方。这些账户的余额通常为贷
方余额。在每一会计周期末资产账户的余额将出现在资产负债表的左边,负债和所有者权
益的余额出现在资产负债表的右边。

每个公司每个会计周期都有数以千计笔经济业务。因而在直接将这些业务记入分类账时很
有可能会发生错误。如果有差错的话,将很难发现。因此,会计员并不是将业务直接记入分
类账,而是将它们记入称之为日记账的账户。日记账是一按照时间顺序将所有业务汇集一
体的账户。它将有关一项业务所有信息记载在同一处。当经济业务被记入日记账后,这些引
起借贷将被登入合适的分类账。这一过程叫做登账。所以,有了日记账,就很容易找到在将
借贷分别记入分类账时可能出现的差错。

损益表提供有关企业经营的信息。它被用来总结一个企业的经营效果。业主,经理和债权人
都渴望看到最新的损益表。然后他们判断企业经营状况。一份损益表由四大部分组成:营业
收入、售货成本、费用和净收入。营业收入是指在一会计周期中售出货品的价格。同时,在产
生营业收入过程中了也发生了费用。通常,一个周期的营业收入超出售货成本和费用。它们
之间的差额便是净收益。否则,两者之间的差额就是净亏损。

损益表和一段特定的时期有关。因而在标题中我们用“自……至……“。每个企业都编制年
度损益表,有些企业还编制季度和月度损益表。损益表告诉信息使用者一个企业一个时期
的经营状况。然而,他们怎样才能得到准确的信息呢?如果营业收入和费用均记录妥当,
损益表将提供有关经营的准确信息。因而最重要的是营业收入和费用该何时入账。

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根据实现原则,当服务和物品已经提供给顾客时,营业收入就应入账。营业收入的入账不
是根据现金收到的时间确定的。根据另一条公认会计原则---配比原则,在产生这些营业收
入过程中发生的费用应入账,冲抵营业收入。费用的入账不是根据支付现金的时间而确定
的。

有些费用和营业收入只能到一个会计周期结束时才能确定。此类费用和营业收入的分录被
称为调整分录。这些分录可分为两大类;延期确定分录和应计分录。第一类分录包括预付费
用,未获营业收入,折旧等。另一类包括已经获得的,但未入账的营业收入和已经发生但
未入账的费用。

对会计员来说,现金这一词汇不仅仅代表我们日常所用的钱。通常,现金指纸币、硬币、银
行存款和任何银行愿意接受为存款的款项。现金流动是最大的资产。每个人希望得到任何形
式的现金。所以现金必须严加保管。妥善的内部现金管理应不仅能防止现金失窃,还应有助
于现金的准确核算,保持适量的现金余额。

现金不是通过柜台收入,便是通过邮寄收入。使用现金收款机是对柜面上收入的现金进行
管理的好方法。接触现金的人员不应该接触机器内的纸带,那些记现金的人员不应该接触
机器内的现金。此外,柜面上收入的现金应每天存入银行。至于邮寄的现金,每笔业务至少
要有两个人参与。尽管现金必须存入银行,但备用金仍然是必不可少的。这样经常性的小笔
支付就很方便。当备用金用完时,应再补充,恢复到原先的金额。

每个企业将在柜面上收到的现金存入银行,并通过银行付款。因此现金就有了双重记录,
一份由企业保管,另一份由银行保管。每个月底企业将收到一份银行的对账单。银行对账单
将显示存款的月初余额,存款和付款,服务费和月底的新余额。企业将自己的余额与对账
单上的余额进行比较。然而,两个余额有可能是不一致的。这是由于双方中的任何一方在记
账时间上的差异或登账差错所至。例如存款户已经开出并邮寄收款人的支票已经从存款户
中扣除,但仍未交付银行。如果两个余额之间有差异,会计员必须找出其原因。然后会计员
编制银行存款调节表,以证明两个期末余额是一致的。

2 New /key words and expressions


1)会计 accounting
2)效率 efficiency
3)有利润的 profitable
4)投资 invest
5)企业 business
6)股票持有者 stockholder
7)外部阅读者 outsider
8)会计信息 accounting information

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9)方法 approach
10)角度 viewpoint
11)根据 in accordance
12)提供 provide
13)经营者 operator
14)投资者 investor
15)可靠的 reliable
16)公认会计原则 generally accepted accounting principle
17)管理方面的 managerial
18)平衡 balance
19)资产负债表 balance sheet
20)收入 income
21)损益表 income statement
22)债权人 creditor
23)估计 estimate
24)记入 enter
25)借方 debit
26)贷方 credit
27)把……入账 post
28)适当的 appropriate
29)总账 ledger
30)日记账 journal
31)按时间顺序的 chronological
32)总结 summarize
33)营业收入 revenue
34)费用 expense
35)判断 judge
36)年度的 annual
37)匹配原则 matching principle
38)冲抵,抵消 offset
39)延期确定分录 deferrals
40)应计分录 accruals
41)折旧 depreciation
42)控制 control
43)柜台 counter
44)接近的权利 access
45)基金 fund
46)补充 replenish
47)存款户 depositor

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48)收款机 cash register
49)减去 deduct
50)处理 handle

3 Notes to the text


1)经理们和外部使用者根据财务信息做出自己的决定。
Managers and outsiders make their decisions in accordance with the accounting information.
2)财务会计为外部使用者提供企业的财务企业的财务信息。
Financial accounting provides financial information for outside users
3)这些报表向外部使用者显示一个企业的经营状况。
These statements will show how well the company has been doing its business.
4)每个企业通常在一会计周期末编制资产负债表。
Every business usually prepares a balance sheet at the end of each accounting period.
5)资产负债表由三部分组成:资产、负债及所有者权益。
The balance sheet is made up of three sections: assets, liabilities and owner’s equity.
6)资产的总和总是与负债和所有者权益的总得相等。
The total figure for assets always equals the total figure for the liabilities and owner’s equity.
7)分类账用来将某项资产、负债或所有者权益的增加或减少都记在同一地方。通常资产的
增加记录在左边;资产账户的余额将在资产负债表的左边。
An account is used to record in one place all the increases and decreases in a special asset, a
liability or owner’s equity. Usually, in creases in assets are entered on the left side; the
balances of asset accounts will appear on the left side of the balance sheet.
8)损益表被用来总结一个企业经营效果。
An income statement is used to summarize the operation result of a business.
9)根据实现原则,当已经为顾客提供服务时,营业收入就应该入账。
In accordance with the realization principle, revenue should be recorded when services have
been provided to customers.
10)妥善的内部现金管理应该能够防止现金失窃。
The good internal control over cash should prevent cash from being stolen.
11)备用金应该补充,恢复到原先的金额。
The petty cash fund should be replenished and restored to its original amount.
12)已经邮寄收款人的支票已经从存款户账户中扣除。
A check mailed to the payee has been deducted from the depositor’s account.
13)接触现金的人员不应该接触机器内的纸带。
Those handling cash should not have access to the paper tape.

Section II: Translation and techniques


1 translation (重点、难点句)
1)我们可以从两个不同角度来学习会计:从会计师的角度或者从会计信息使用者的角度。

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前者强调收集、汇总与报告会计信息过程中涉及的概念和方法;后者强调信息使用者有必
要了解会计的哪些方面。
Accounting can be approached from either of two directions: from the viewpoint of the accountant
or from the viewpoint of the user of accounting information. The former approach emphasizes the
concepts and techniques that are involved in collecting, summarizing, and reporting accounting
information; the latter emphasizes what the user needs to know about accounting.

2)会计信息使用者必须懂得特定的会计数据可能意味着什么,它的局限是什么,在什么情
况下它可能显示出不同的表面“信号”的某些意义。
Those who use accounting information must understand what a given accounting figure probably
means, what its limitations are, and the circumstances in which it may mean something different
from the apparent “signal” that it gives.

3)这些报表,如资产负债表和损益表向外部使用者显示一个企业的经营状况。
These statements, such as balance sheets and income statement, will show to the outsiders how
well the company has been doing its business.

4)由于管理会计仅为内部使用者服务,信息提供的形式不受公认会计原则的限制,可采用
任何最合适管理目的的方式。
Because managerial accounting information is only for insiders, the presentation of the
information is not decided by generally accepted accounting principles. It can be presented in any
way that best suits the purpose of management.

5)资产负债表的一个基本特征是资产的总和总是与负债和所有者权益的总和相等。这就是
为什么该财务报表也被称之为资金平衡表。
A basic characteristic of every balance sheet is that the total figure for assets always equals the
total figure for the liabilities and owner’s equity. This is why this financial report is called a
balance sheet.

6)在每一会计周期末资产账户的余额将出现在资产负债表的左边,负债和所有者权益的余
额出现在资产负债表的右边。
At the end of an accounting period, the balances of asset accounts will appear on the left side of
the balance sheet and the balances of liability and owner’s equity accounts will appear on the right
side of the balance sheet.

7)日记账是一按照时间顺序将所有业务汇集一体的账户。它将有关一项业务所有信息记载
在同一处。当经济业务被记入日记账后,这些引起借贷将被登入合适的分类账。这一过程叫
做登账。
A journal is a chronological record of all business transactions. It keeps in one place all the

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information about a transaction. After business transactions are recorded in the journal, these
debits and credits will be posted in their appropriate ledger accounts. This process is called
posting.

8)通常,一个周期的营业收入超出售货成本和费用。它们之间的差额便是净收益。否则,
两者之间的差额就是净亏损。
Usually, the revenue of a period exceeds the total of cost of goods and expenses. And the
difference between them is a net income. Otherwise, the difference is a net loss.

9)此类费用和营业收入的分录被称为调整分录。这些分录可分为两大类;延期确定分录和
应计分录。
The entries to record these expenses and revenues are called adjusting entries. These entries are
divided into two broad types: deferrals and accruals.

10)每个企业将在柜面上收到的现金存入银行,并通过银行付款。因此现金就有了双重记
录,一份由企业保管,另一份由银行保管。每个企业将在柜面上收到的现金存入银行,并
通过银行付款。因此现金就有了双重记录,一份由企业保管,另一份由银行保管。
Each business deposits money received over the counter in its bank and makes payments through
the bank. Therefore, there is a double record of cash, one kept by the business and the other by the
bank.

2 techniques /methods 翻译技巧/方法


词类的转换

1) 汉语的动词转换成英语的名词
由于汉英两种语言各自具有特点,汉语译成英语时有时需要把汉语动词转换成英语的名词。
(1) 银行应该为顾客提供优质服务,特别是要照顾需要特殊服务的年长顾客。
Banks should provide the customs with fine services; especially they must take good care of the
aged customs, which need special treatment.
(2) 他特别强调了财务信息的透明度,因为经理们根据它做出自己的决定。
He laid special emphases on the transparency of the financial information, according to which
managers make their decisions.
(3) 财务报表是根据公认会计原则编制的,绝不允许违反这个原则。
Financial statements should be prepared in accordance with GAAP (Generally Accepted
Accounting Principles) and no violation of this principle is tolerated.
(4) 很好地使用汇记表,这样可以帮助会计员们简化期末工作并且避免差错。
A successful use of the work sheet can help the accountants to simplify the period-end work and
avoid errors.
(5) 准确确定库存商品的数量和成本是成功禁止过度库存的前提。

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An accurate determination of the quantity and the cost of goods is the premise of a successful ban
of the over inventory.

2) 汉语的动词转换成英语的形容词
汉语中的一些表示知觉、情感等心理状态的动词,往往可以转换成英语形容词,通常以 be
+ 形容词的结构来表示。
(1) 诸如投资者和股票持有者等到外部阅读者非常关切是企业的经营状况。
What the outsiders, such as investors and stockholders are deeply concerned at how well the
business has been operating.

(2) 妥善的内部现金管理有助于现金的准确核算和保持适量的现金余额,特别是免于管理部
门担忧现金失窃的。
The good internal control over cash can help the management to account accurately for cash and
keep a proper amount of cash; especially it can prevent the management from being anxious about
the stolen of the cash.

(3) 投资者们不怀疑公司提供的信息是否可靠。
They investors are not doubtful whether the financial information provided by the company is
reliable.

(4) 公司不仅要清楚地知道流动资产的总额,还要知道流动负债的总额。
Companies should be aware of the total amount of the current assets but also the total amount of
the current liabilities.

(5) 我们决不满足于现有的成就,还应该更加努力地减少坏账。
We are not content with our present achievements and will make efforts to reduce bad debt.

3) 汉语的动词转换成英语的动词
(1) 公司的财务部管理得井井有条,高效率快节奏地运转,给投资者们留下的印象很深。
The financial department of the company has been managed in perfectly order with high
efficiency, which impressed the investors deeply.

(2) 公司是否能够实现盈利取决于全体员工的努力,大部分员工对工作的态度是认真的。
Whether the company is profitable or not depends on the hard work of its entire staff and most
staff behaved well in their work.

(3) 会计是一种特殊的商用语言。因为它能为管理部门提供有关信息,所以它在企业的运营
方面占有重要地位。
Accounting is a special business language. Because it provides financial information to the

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management, so it figured prominently in the running of the business.

(4) 资产负债表的一个基本特征是资产的总和是与负债和所有者权益的总和相等。
A balance sheet basically characterizes by the equivalent of the total figure for assets and total
figure for the liabilities and owner’s equity.

4) 汉语的动词转换成英语的介词
(1) 一些企业追求利润最大化,而另一些企业追求货币流通最快化。
Some enterprises are after the best profit while the others are after the fast circulation of their
capital.

(2) 已经邮寄收款人的支票已从存款户账户中扣除。
A check mailed to the payee has been out from the depositor’s account.

(3) 我们反对直接将各笔业务记入分类账中,因为这样做很有可能会发生错误。
We are against the way to record all transactions directly in ledger accounts, because it is likely
that errors will appear in the process.

(4) 会计们都赞同简化期末工作的作法,因为这样可以避免出错。
Accountants are in favor of the way to simplify the period-end work so errors can be avoided.

Section III Translation Practice


1 Which of the given translations can best express the original meaning of each sentence?
1)会计师需要了解信息是如何使用的,因为他们应该按照最能帮助信息使用者的形式来收
集和报告信息。同样,使用者也需要了解会计师实际上是怎样做的,否则,他们不可能理
解会计师所提供的信息的真正意义。
A. What the accountants want to aware of is how the information is used because the information
should be collected and reported in the most helpful way to the users. Likewise, users need to
know how the accountant collect and report it; otherwise, they cannot understand the real meaning
of the information.
B. Accountants want to know how to use information because the collection and report should be
in a most helpful way to the users. Users want to know why the accountant does it in this way;
otherwise, they cannot understand the real meaning of the information that is provided.
C. Accountants need to know how information is to be used because they should collect and report
information in a form that is most helpful to those who use it. Users need to know what the
accountant does; otherwise, they are unlikely to understand the real meaning of the information
that is provided.

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D. What the accountants want to know is how the information is used because they should collect
and report information in the way that is most helpful to the users. In the same way, users need to
know how the accountant does it; otherwise, they are unlikely to understand the real meaning of
the provided information.

2)记了一段时间的日志之后,你积累了一定的经验,逐渐地,你会发展出一套规则来指导
自己的行动。例如,既然无法记录下组织中的每一个人的每一项行为,你会发掘出一些准
则来引导你在各种事件中做出选择:哪些事项足够重要,应该记录下来;哪些事项根本不
重要,应该忽略掉。同时你会发现,如果把某些术语标准化,你的日志将更有价值,而研
究你的日志的人则会对你所记录的内容有一个更清楚的了解。
A. After some experience with you log, you would gradually develop a set of rules to guide your
efforts. For example, since it would be impossible to write down every action of every person in
the organization, you would develop rules to guide you in choosing between those events that
were important enough to record and those that should be omitted. You also would find that your
log would be more valuable if you standardized certain terms. People who studied it would have a
clearer understanding of what you meant.
B. After writing you log for some time, you will accumulate your experience and gradually
develop e set of rules to guide your action. For example, since it would be not possible to record
every action of every person in the organization, you would dig out rules to guide you when you
make choices in the events: which events are important enough to be written down; which events
are not important at all to be ignored. At the same time you may find that if you standardize
certain terms your log would be more valuable. Those who study your log would have a clearer
understand of what you have written.
C. You will be more experienced if you write a log for some time and gradually you can develop a
set of rules to guide yourself. For example, since it would be not possible to record every action of
every person in the organization, you would dig out rules to guide your choices in the events:
which events are important to record and which ones are not. At the same time you will find it
would be more valuable if you standardize some of you terms for those who study your log,
because it is clearer to understand.
D. You will accumulate some experience if you write a log for some time and develop a set of
rules to guide you action. Fore example, since you know that you are impossible to record down
every action of every person in the organization. You could find a way to guide your action in
events: which events are important to record and which ones are not and could be omitted. At the
same time you will find your standard terms are more valuable for those who study your log,
because it is clearer to understand.

3)会计的初学者务必要谨慎对待这些先入之见。他们将会发现事实上的会计可能与他们预
先假想的会计在某些重要方面迥然不同,同时,他们也将会找到合理的原因来解释这些差

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异,重要的是,他们的应理解这些原因。为获得这种理解,使用者必须懂得足够多的关于
会计概念方面的知识,从而理解会计信息的性质与局限性。
A. The beginners of accounting must be cautious against preconceptions. They will find that the
actual accounting is not the same as they thought about in some aspect, and at the same time they
can find reasons to explain the differences. The importance is that they should understand these
reasons. In order to understand these, the users should know enough knowledge on accounting so
that they can understand the limitations of accounting information.
B. Students of accounting must be wary of preconceptions. They will discover that accounting as
it really is may be different in important respect from what they had surmised it to be. They will
find that there are sound reasons for these differences, and it is important that they understand
these reasons. To achieve such an understanding, users need to know enough about accounting
concepts and techniques to understand the nature and limitations of the accounting information.
C. The new students of accounting must be cautious against preconceptions. They will discover
that accounting in reality may be different from what they had thought as it should be in some
important respect. And at the same time they will realize that there are sound reasons for these
differences, and it is important that they understand these reasons. To achieve such an
understanding, users must know enough about accounting concepts and techniques so as to
understand the nature and limitations of the accounting information.
D. The new comers of accounting must be careful about the preconceptions. They will find that in
some important respect what they expected is not the same with the reality, and they can find the
reasons to explain these differences. The important aspect is that they know the reasons. In order
to understand these, the users must have enough knowledge on accounting, so they can understand
the nature and limitation of the accounting information.

4)独资公司不能够发行股票和债券,所以很难筹集大量资金。他们能够从银行或个人处借
入资金,但不能从外部获取权益资本,因为定义上来说权益资本的提供者对提供的资本拥
有所有权。此外,独资企业的业主对公司的债务负个人责任。
A. Sole proprietorships cannot issue stock or bonds, so it is difficult for them to raise large
amounts of capital. They can borrow money from banks or individuals, but they cannot obtain
outside equity capital because, by definition, investors who provide equity capital have an
ownership interest. Moreover, the proprietor is personally responsible for the entity’s debts.
B. It is impossible for a sole proprietorship to issue stock or bonds and for this reason he cannot
raise large capital. Of course he can borrow from bank or individuals but not outside equity
capital. Because from the definition the provider of equity capital has the ownership of the capital
he provides. Furthermore, the sole proprietor is responsible for the entity’s debts personally.
C. Sole proprietorships are impossible to issue neither stock nor bonds, because large amounts of
capital are hard for them to borrow from banks or individuals for the outside equity capital. The
providers of equity capital are the owners of the capital. Moreover, the owners of sole

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proprietorships are responsible for the debts personally.
D. Sole proprietorships cannot raise large amounts of capital because they are impossible to issue
neither stock nor bonds. They cannot borrow outside equity capital from the bank or individuals, it
is because investors who provide equity capital have an ownership interest. Furthermore, the
employers of the sole proprietorships should be responsible for the debts of the company
personally.

5)编制现金流量表的目的是提供与这一段时间的经营活动相关的现金流量和与经济个体投
资和筹资有关的信息。这些信息对于股东和债权人来说都十分重要,因为股东的投资收益
(股利)受现金流的影响,而债权人收到的利息和本金都需要采用现金的形式。
A. The why they want to compile the cash flow statement is that it can provide information about
the cash flows, economy individual investment and financing activities, which are very important
for the share holders and creditors, because the cash flows influence the shareholders’ investment.
The interests of the creditors are in the form of cash.
B. The purpose of the cash flow statement is to provide information about the cash flows
associated with the period’s operations and also about the entity’s investing and financing
activities during the period. This information is important both to shareholders, part of whose
investment return (dividends) is dependent on cash flows, and also to lenders, whose interest
payments and principal repayment require the use of cash.
C. The cash flow statement is purposed to provide information about the cash flows, economy
individual investment and financing activities. This information is so important to both
shareholders and investors, for shareholders’ investment return is influenced by them and
creditors’ interests and principal repayment are in the form of it.
D. In order to provide information about the cash flows, economy individual investment and
financing activities a cash flow statement is provided, because it is important for both
shareholders, whose investment return is influenced by it and creditors, whose interest payment
and principal repayment are in its form.

6)如果一个公司产权股票不能公开交易并因而使得产权股票的全部市场价值不能进行计算,
那么股东价值创造就不能进行直接的衡量。不过,利润和投资回报率作为价值创造的指标
在所有的情况下都是可以计算的。
A. If a company cannot sell its securities publicly and their price cannot be calculated, so the
values created by shareholders’ cannot be directly measured. But the indicators of interests and
rate of investment returns can be measured at any situation.
B. If a company cannot sell its securities to the public, the market price of its securities cannot be
measured and the shareholders’ value cannot be measured neither. But the interests and investment
return can be measured as a indicators of value creation, which can be measured in all situation.
C. If a company’s securities are not publicly traded and hence the total market valuation of its

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equity securities cannot be calculated, then shareholder value creation cannot be directly
measured. Nevertheless, profit and return on investment, which are indicators of value creation,
can be measured in all cases.
D. A company has to sell its securities openly so as to measure its market price of its securities.
Otherwise, the value from the shareholders’ creation cannot be measured directly. But at any time
the indicators of interests and investment return can be measured.

7)懂得一些簿记方面的知识是很有用处的,至少有两个原因:首先正如许多学科一样,会
计是一门只有动手解决问题才能掌握的学科,运用一些工具会大大加快问题的解决速度。
其次,这里讨论的主要技术方法提供了一种分析问题的框架。
A. Understanding some bookkeeping knowledge is very useful. There are at least two reasons:
first, accounting is a subject learned by doing as many other subjects. These tools can increase the
speed of solving problems, second, the main technique discussed frameworks an analytical
process.
B. Understanding of some bookkeeping knowledge is of great help because of the following two
reasons. Firstly, accounting can only be learned by doing, speed up can be achieved to solve its
problem. Secondly, the main technique discussed frameworks an analytical process.
C. Some knowledge of bookkeeping is of great useful, for there are at least two reasons. First, as
in many subjects, accounting is a subject can only be learned by doing, and the speed of solving
problems can be increase. Here discusses frameworks an analytical process.
D. Some knowledge of bookkeeping is useful for at least two reasons. First, as is the case with
many subjects, accounting is something that is best learned by doing (by solving problems), using
some tools will often speed up the problem-solving process considerable. Second, the principal
technique discussed here provides an analytical framework to solve the problem.

8)通常情况下,所能获取的收益数额可以在商品发出后或服务提供之后可靠地加以估计。
通常用客户认可的价格减去适当的销售成本,是确认收益的最佳办法。即使在正常的交易
过程中客户也可能不支付款项,这种情况下在估计收入时可以相应打些折扣。
A. In the usual situation, the amount of income that will be earned can be reliably estimated when
goods are delivered or services provided. A price agreed to by the customer minus the appropriate
cost of sales, is usually excellent evidence of the amount of income earned. Even though some
customers in the normal course of business may not pay their bills, allowances can be made for
this in estimating the amount of revenue.
B. Usually, the amount of income cannot be estimated until the goods are sold and services are
provided. The best way to established income is to minus the customers’ price from the cost.
Although some customers fail to pay in normal course of business, the incomes can be estimated
by making some allowances in this situation.
C. Normally, after selling the goods and providing services the income can be estimated. The

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customers’ price minus the cost is the best way; the income can be estimated by some allowances
even though some customers do not pay in the normal course of business.
D. In normal case, the amount of earnings can be estimated after goods delivered or services
provided. Normally the best way to estimate the earnings is to minus the customers’ price from the
cost, even though some allowances should be made when some customers fail to pay in their
normal course of business.

9)许多零售商店是以分期付款的方式来销售商品,在这种方法下,顾客每周或每月一次支
付一定的金额。如果顾客的信誉非常好,则这些付款很可能被收回,商场可以在销售实现
时可靠地计量收益。其他情况下,所实现的收益金额并不能在销售实现时加以可靠地计量。
A. Many retailers use installment to sell their merchandise, for it is a way that customers pay a
certain amount per week or per month. If they are faithful it is likely to receive the payment and
the store can measure its income. In other situation, the amount of income cannot be reliably
calculated then.
B. Many retail stores sell merchandise on an installment basis, in which the customer pays a
certain amount per week or per month. If the customers are of good creditability then the
payments are likely to be received and the store can reliably measure its income at the time the
sale is made. In other circumstances, the amount of income that is realized cannot be reliably
measured at the time the sale is made.
C. Many retail stores install the sales of merchandise; under this way customers pay per week or
per month. If the customers are not reliable the payments are not likely to be retraced and the store
cannot reliably measure its income. In other cases, the amount of income can be reliably
calculated then.

D. Many retailers install merchandise and customers make payment weekly or monthly. They will
receive the payment if the customers are reliable. Otherwise, the stores cannot measure their
incomes reliably.

10)一个人采购了商品而没有付款意向,而且事实上也没有支付任何付款。在这种情况下
该公司实际上根本就没有实现任何销售。这笔交易的结果没有取得任何实质上的收入,也
没有增加任何有效的资产及应收账款。
A. If a person buys something without intention of payment, he doesn’t pay. In this situation, the
company has not sold anything, and no income is earned nor capital and receivables are added to
the company.
B. If a person does not make payment and without any intention of paying, the company has not
made any sale in that situation. This transaction makes no actual income nor additional capital is
added.
C. A person makes a purchase with no intention of paying for it and in fact does not pay for it. In

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this case, the company has not actually made a sale at all. No revenue was actually earned, and
nothing valuable was added to the asset accounts receivable as a result of this transaction.
D. A person makes a purchase but without any payment and he does not want to pay. In this case
the company has not actually realized any sales but lost something. No actual income is made
through this nor any additional capital and receivables are made.

2 Read the passages and consider the translation following. Make corrections where you
think are inappropriate and or wrong.
1)通常出口公司在提供赊销服务时非常谨慎。然而,尽管非常小心,仍会出现一些无法收
回的账款。无法收回的账款被称之为呆账或者坏账费用。
Usually, exporting companies take special cautions when granting credit. However, despite their
great care, some uncollectible accounts will arise. The amount that will not be collected is called
uncollectible account expense or bad debt expense.

2)对于大部分公司来说,他们的库存商品显了在日常经营中出售而保存的物品所构成。对
于批发商和零售商来说,库存往往是最大的一项流动资产。
For most companies, an inventory is made up of all the goods held for sale in the regular course of
business. It is often the largest of the current assets for wholesalers and retailers.

3)会计的各项规则与基本概念通常称作基本原则。原则一词这是是指用于指导行为的一般
法则或规则。这就意味着,会计原则并不明确地限定公司内发生的每一件事应该如何记录。
于是,会计实务中许多事项的处理在各个企业中千差万别。
The rules and basic concepts of accounting are commonly referred to as principles. The word
principle is used in the sense of general law or rule that is to be used as a guide to action. This
means that accounting principles do not prescribe exactly how each event occurring in an
organization should be recorded. Consequently, there are many matters in accounting practice that
differ from one organization to another.

4)这种差异存在的部分原因在于一套操作简单而又详细的准则不能适用于每一个组织。这
种差异也反映了在公认会计原则的框架下会计师享有一定的自由来对记录和报告中某特定
事项的最优方法表达自己的意见。
The reason for such differences is that a single detailed set of rules could not conceivably apply to
every organization. In part, the differences reflect that, within “generally accepted accounting
principles,” accountant has some freedom in which to express its own ideas about the best way of
recording and reporting a specific event.

5)预算是指为组织在特定时期内(通常为一年)的全部活动进行规划的过程。预算的主要
目标是协调组织内各部门所做的个别计划,以保证这些计划相互协调一致。

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Budgeting is the process of planning the overall activates of the organization for a specified
period of time, usually a year. A primary objective of budgeting is to coordinate the separate plans
made for various segments of the organization so as to ensure that these plans harmonize with one
another.

3. Make comments on the methods of the translation. Do you think there are better ways to
do the translation?
1)财务会计过程的最终产品是被称为财务报表的一套财务报告。公认会计准则要求企业必
须编制以下三种财务报表:财产负债表、利润表和现金流量表。
The end product of the financial accounting process is a set of reports that are called financial
statements. Generally accepted accounting principles require that three such reports be prepared: a
balance sheet, an income statement and statement of cash flows.

2)为了强调非货币性资产在会计上的成本概念与通常意义上的价值之间的区别,用账面价
值一词来代表会计账簿中列示的历史成本额。
To emphasize the distinction between accounting’s cost concept as it is applied to nonmonetary
assets and the ordinary meaning of value, the term book value is used for historical cost amounts
shown in accounting records.

3)流动资产是指现金及其他预期能在主体正常营业周期或一年之内(二者取时间长者)实
现、销售或消耗掉的资产。通常的划分界线是一年,不过在那些正常营业周期长于一年的公
司,常有例外发生。
Cash and other assets that are expected to be realized in cash or sold or consumed during the
Norman operating cycle of the entity or within one year, whichever is longer, are called current
assets. Although the usual time limit is one year, exceptions occur in companies whose normal
operating cycle is longer than one year.

4)应收账款是指客户欠公司的款项。资产负债表上报告的是应收账款净值,即客户所欠的
款项减去预计不能收回的部分。
Accounts receivable are amounts owed to the company by its customers. Accounts receivable are
reported on the balance sheet as the amount owed less an allowance for that portion that probably
will not be collected.

5)应付账款代表供应商由于向公司提供了产品或服务但未获得支付而取得的索取权。这些
索取权通常是无担保的。
Accounts payable represent the claims of suppliers arising from their furnishing goods or services
to the company for which they have not yet been paid. Usually these claims are unsecured.

4. Assignment: Translation the following passage(s) into English.

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1)资产负债表中的固定资产包括土地、房屋、机器、办公设备---企业拥有的,在经营中使用
的所有有形资产。随着时间的消逝,除了土地之外,所有资产都会由于使用而磨损,由于
新旧更替而被淘汰。
Plant assets in a balance sheet include land, buildings, machinery, office equipment --- all tangible
assets owned by a business and used in operation. As time passes, all assets except land will
deteriorate physically from use and will become obsolete because better ones are available.

2)大多数企业赊购库存商品和固定资产,以及在提供服务之前就收到付款,因此出现了负
债。这些短期负债在一个会计周期内,或一年内偿清,哪一个时间长就按哪个为准。流动负
债以流动资产支付或以新的短期负债来取代。
Most businesses purchase their inventories and plant assets on credit and collect money before
service is rendered. Then liabilities are incurred. These current liabilities should be paid within an
accounting period or a year, whichever is longer. They are paid from current assets or replaced
with new short term liabilities.

3)留存收益是股东权益的一个组成部分。其余额代表一个公司的累计收益,并不表示这个
公司拥有多少现金,而表示某些资产的来源。
Retained earnings are a component part of stockholders’ equity. Its balance represents a
corporation’s accumulated income. It does not show how much cash is available in the
corporation. Instead, it indicates a source of some assets.

4)怎样的经济业务会引起留存收益的增加或减少?通常,每个会计周期的盈利会引起留存
收入的增加,亏损将引起留存收入的减少。
What business transactions will cause retained earnings to increase of decrease? Usually, a net
income for each period will cause it to increase and a net loss will cause it to decrease.

5)成本是指对用于某种目的的资源数量的货币计量。支出是指与所发生的成本有关的资产
(通常是现金)减少额或负债(通常是应付账款)增加额。
Cost is a monetary measurement of the amount of resources used for some purpose. An
expenditure is a decrease in an asset (usually cash) or an increase in a liability (often accounts
payable).

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