2012翻译资格考试口译练习

　　阳朔是个小镇，人口不足三万。它极富盛名，每年有成千上万的游客趋之若骛，从世界各地涌来。// 1998年美国前总统比尔.克林顿来到这里，面对美不胜收的景致，不忍匆匆离去，以致推迟其香港之行。//阳朔最吸引人的地方就是板石街，又名“西洋街”。该街总长一千米，有一千四百一十年历史。//街道两旁有数百家商店，主要出售外国人喜欢的仿古制品和纪念品。徜徉小街，游人会惊喜地发现在这里东西方文明是如此的水乳交融。//

　　Yangshuo is a small country of less than 30,000 people.Nevertheless,it is so famous that it woos thousands of tourists worldwide all the year round.//In 1998,former US president Bill Clinton came here and delayed his trip to Hong Kong because he was reluctant to leave such a lovely place too soon.//The most tempting place in Yanghuo is the Slabstone Street,which has gained a new name as “The Western Street”.The street,with a total length of 1,000 meters,spans a history of 1,410 years.//On both sides of the street are a few hundred shops,selling mainly souvenirs and antiques to (cater for) the foreigners’ tastes.Strolling on the street,tourists will be amazed to find that Eastern and Western culture blend so well here.//

　　上海既是一座历史文化名城，也是当今中国最为繁荣的经济中心之一，成为人们向往的观光胜地。//上海为旅游者在各方面提供了良好的基础设施。在上海旅游，不仅方便愉快，而且安全舒适。

　　上海要长久吸引旅游者，就应该切实做好各项旅游服务工作，让游客获得宾至如归的服务。//我们希望而且相信，上海会使每一位旅游者流连忘返，“乐不思蜀”，给每一位旅游者留下了美好的回忆。

　　Shanghai,a famous historical and cultural city,and one of the most prosperous economic centers in China,has become a famous scenic spot that people look forward to visiting.//Shanghai provides tourists with a good infrastructure in every aspect.Touring in Shanghai is not only convenient and pleasant,but also safe and comfortable.//

　　To maintain a lasting charm for tourists,Shanghai should earnestly do a good job in all kinds of tourist services to make them feel at home.//We hope and believe that Shanghai will make every tourist stay a longer time and become too delighted to be homesick.A nice memory of the city will linger in the heart of every tourist.

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　　In general, investment in the United States will be in the form of a subsidiary. It is possible for a non-U.S corporation to operate a branch office in the United States, but there are significant disadvantages to a branch, particularly with respect to its tax treatment.

　　Branches of non-U.S corporations are not subject to federal regulation or registration requirements. However, each state will require a “foreign” corporation to “qualify” before “doing business” in that state. A corporation will be considered “foreign” if it is organized under the laws of another country or another state, and so this is a requirement imposed only on non-U.S investors.

　　“Doing business” is a technical term that implies a substantial presence in the state. This would include the ownership of leasing of real property, the maintenance of a stock of goods for local sale, employee and the like. Selling products to local customers, either directly or through an independent sales representative or distributor, would not in itself constitute “doing business”.

　　The State actually exercise little control over the qualification process other than to ensure that the qualifying entity’s name is not confusingly similar to an already registered entity and that all registration fees and taxes are paid (qualification is basically a form of taxation). In most states, qualification for a non-U.S corporation consists of a relatively easy application, a registration fee, and a notarized of legalized copy of the corporation’s articles of incorporation (in English or a certified translation).

　　一般而言，外国公司都是以设立分公司的形式在美国进行投资。这种方式可行性强，但不足之处也相当明显，尤其是体现在所需缴纳的高额税款方面。

　　当某公司被视作为外国子公司时，可以免受美国联邦章程限制。但要想过关斩将享受到此番殊荣也并非易事，还需要满足相应条件，即必须遵守其所属国的规章制度，这也就是美国对外国子公司的定义。

　　在美国，正式办公是指公司开始营业，其标志一般是有办公区，货物储备以及工作人员等等。否则就未能达标。换句话说，无论是直接在本地售货，还是通过经销商或第三方代销都不算“办公”。

　　因为保护已纳税的公司的商标名也是美国政府应尽的义务之一，所以检验公司名称的过程较为繁复，必须确保没有重复或容易混淆的名字。除此以外，监管这些外国子公司是否合格的流程相当简单。在美国大多数州，只要递交相对简单的申请，缴纳更名费，再用英文(或官方翻译)对合法的公司章程进行公证就可完成。

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　　2012年口译考试报名时间汇总　　2012年笔译考试报名时间汇总

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