2016年12月商務英語考試中級翻譯習題

距離2016年下半年商務英語中級考試越來越近了，大家要抓緊時間複習，以下是yjbys網小編整理的關於商務英語考試中級翻譯習題，供大家備考。

篇一：Open Accounts賒賬

Sales on open accounts are not generally made in foreign trade except to customers of long standing with excellent credit reputations or to a subsidiary or branch of the exporter. 在外貿中賒賬時除了提供良好的信用聲譽的長期客户或一家子公司或分公司的出口商外商品一般不被製造

Open accounts obviously leave sellers in a position where most of the problems of international commercial finance work to their disadvantage. 賒賬顯然給有能力的賣家帶來許多問題使其在國際商業金融工作中處於劣勢。

It is generally recommended that sales on open account not be made when it is the practice of the trade to use some other method, when special merchandise is ordered, when shipping is hazardous, when the country of the importer imposes difficult exchange restrictions, or when political unrest requires additional caution. 人們通常建議，如果貿易慣例中通常採用其他的支付方法，如果訂購的是特殊貨物，如果貨運存在危險，如果進口商所在國實施嚴格的外匯限制，或如果政治動亂需要人們更為謹慎，就不宜採取賒賬方式進行銷售。

Cash in Advance預付現金

The volume of business handled on a cash-in-advance basis is not large. 進行預付現金的商業規模並不是很大。

Cash places unpopular burdens on the customer and typically is used when credit is doubtful, when exchange restrictions within the country of destination are such that the return of funds from abroad may be delayed for an unreasonable period, or when the American exporter for any reason is unwilling to sell on credit terms.用現金會給客户造成不受歡迎的負擔，通常信貸令人懷疑時使用，當在目的地國家實施外匯管制時從國外的匯攏的資金可能會有不合理的時間延誤，或因美國出口商在信用條款上以任何緣由而不願意出售。

Although payment in advance is infrequently employed, partial payment ( from 25 to 50 percent ) in advance is not unusual when the character of the merchandise is such that an incomplete contract can result in heavy lose. 雖然很少採用預先付款，提前支付部分(從25到50百分比)用於不常見的商品，這是由於商品的特點，一個不完整的合同可能會導致嚴重損失。

For example, complicated machinery or equipment manufactured to specification or special design would necessitate advance payment which would be, in fact, a nonrefundable deposit.例如，按説明書或特別圖樣製造的複雜的機械或設備，常需預付款項，這種預付款項實際上會成為不可償還的定金。

　篇二：Bills of Exchange匯票

Another important international commercial payment form is sight or time drafts ( bills of exchange ) drawn by sellers on foreign buyers.另一個重要的國際商業付款方式是由銷售者與購買者簽訂即期或定期匯票(匯票)。

In letters of credit, the credit of one or more banks is involved, but in the use of bills of exchange ( or dollar drafts ), the seller assumes all risk until the actual dollars are received. 在信用證中，一個或更多的.銀行參與信貸，但在匯票(或美元匯票)的使用中，賣方承擔所有風險，直到確實受到美元。

The typical procedure is for the seller to draw a draft on the buyer and present it with the necessary documents to the seller’s bank for collection. The documents required are principally the same as for letters of credit. 典型的過程是賣方與買方簽訂一個匯票，併為了使賣方的銀行蒐集必要的文件而發給它。所需要的主要的文件和信用證相同。

On receipt of the draft, the U.S. bank forwards it with the necessary documents to a corespondent bank in the buyer’s country; then the buyer is presented with the draft for acceptance and immediate or later payment. 美國的銀行一收到匯票，就立即將它連同必要的單據轉遞給買方所在國的代理銀行，然後，銀行將匯票提交買方承兑和立即或在以後付款。

With aceptance of the draft, the buyer receives the properly endorsed bill of lading that is used to acquire the goods from the carrier.隨着匯票的簽收，買方收到相應的提單用來從承運人那裏獲取貨物。

Bills of exchange or dollar drafts have one of three time periods —— sight, arrival, or date. A sight draft requires acceptance and payment on presentation of the draft requires payment be made on arrival of the goods. 匯票或美元匯票有即期，貨到付款，遠期三個時期之一。一個即期匯票需要在貨物到達時按照匯票上驗收和付款的提示要求進行付款。

Unlike the other two, a date draft has an exact date for payment and in no way is affected by the movement of the goods. 不像其他兩種，一個遠期匯票有一個確切的付款期限並且一點也不受貨物的流動的影響。

There may be time designations placed on sight and arrival drafts stipulation a fixed number of days after acceptance when the obligation must be paid. 在即期匯票和貨到付款匯票上可能都指明時間，規定買方必須在收到票據的一定期限內支付應付的款項。

Usually this period is 30 to 120 days, thus providing a means of extending credit to the foreign buyer.通常這個時期是30到120天，從而為國外買家提供了一種延長信貸期限的手段。

Dollar drafts have advantages for the seller because an accepted draft frequently can be discounted at a bank for immediate payment. 美元匯票賣方具有優勢，因為承兑匯票通常在要求立即付款時向銀行申請貼現。

Banks, however, usually discount drafts only with recourse, i.e. , if the draft is not honored by the buyer, the bank returns it to the seller for payment. 然而銀行通常對貼現匯票只有追索權，如果買方不能兑現匯票，銀行對賣方的付款予以返還。

An accepted draft is firmer evidence in the case of default and subsequent litightion than an open account would be.在發生違約進行訴訟時，已承兑的匯票與賒賬相比是更確實的證據。