2017年中級翻譯資格考試模擬題及答案
第一題：
In general, investment in the United States will be in the form of a subsidiary. It is possible for a non-U.S corporation to operate a branch office in the United States, but there are significant disadvantages to a branch, particularly with respect to its tax treatment.
Branches of non-U.S corporations are not subject to federal regulation or registration requirements. However, each state will require a “foreign” corporation to “qualify” before “doing business” in that state. A corporation will be considered “foreign” if it is organized under the laws of another country or another state, and so this in not a requirement imposed only on non-U.S investors.
“Doing business” is a technical term that implies a substantial presence in the state. This would include the ownership of leasing of real property, the maintenance of a stock of goods for local sale, employee and the like. Selling products to local customers, either directly or through an independent sales representative or distributor, would not in itself constitute “doing business”.
The State actually exercise little control over the qualification process other than to ensure that the qualifying entity’s name is not confusingly similar to an already registered entity and that all registration fees and taxes are paid (qualification is basically a form of taxation). In most states, qualification for a non-U.S corporation consists of a relatively easy application, a registration fee, and a notarized of legalized copy of the corporation’s articles of incorporation (in English or a certified translation).
【參考譯文】
一般而言，外國公司都是以設立分公司的形式在美國進行投資。然而，這種方式縱使可行，不足之處也非常顯著，特別體現在所需繳納的高額稅款方面。
當某公司被視作為外國子公司時，就可以免受美國聯邦規章制度的限制。但要想成為合格的一分子并享受此番待遇也并非易事，需要滿足相應條件，即它需要遵守其它國家的規章，這也就是美國對外國子公司的定義。
在美國，公司開始營業被學術地稱為“辦公”，其標志一般是需要有辦公區，貨物儲備以及工作人員等等。否則就未能達標。換句話說，無論是直接在本地售貨，還是通過經銷商或第三方代銷都不算“辦公”。
其實，美國檢驗這些外國子公司是否合格的流程相當簡單，與此相比，檢驗公司名稱的過程就及其繁復。必須確保沒有重復或容易混淆的名字。因為保護已納稅的公司的商標名也是政府應盡的義務之一。在美國大多數州，檢驗外國子公司是否合格的流程相對來說比較簡單，只要繳納更名費，再用英文(或官方翻譯)對公司商品合格證進行公證就可完成。
第二題：
中國古代圣人孔子曾說過：“勞心者治人，勞力者治于人。”這句話反映了中國傳統文化中人的地位等級的劃分，也直接影響了人們對職業的選擇�，F代意義上的“白領階層”是讓人羨慕的對象，而“藍領階層”即使工資較高，仍有被人看不起的壓力。
在中國，還有另外一句流傳甚廣的話，叫做“無商不奸”，認為商人“唯利是圖”，與君子重義輕利的追求背道而馳，所以在傳統文化中經商是被人看不起的職業，但是，隨著社會主義市場經濟的發展，從商“下海”已經變成許多年輕人擇業時的第一選擇�，F代年輕人選擇職業時，已較少傳統的觀念，更具有現代意識。
【參考譯文】
Confucius, an ancient Chinese sage, said: “He who uses his brain will govern; he who uses his strength will be governed.” It is a reflection of the demarcation of status in traditional Chinese culture and a direct determiner of career-choosing in China. White collar workers, in modern sense for those using their brains, are the envy of the society while blue collar workers, working by using their strength, are under pressure of inferiority despite their high wages.
In China, there goes another saying that all merchants are liars. It is generally believed that business is a despised profession in traditional culture as businessmen are profit-oriented, which runs counter to what men of complete virtues should pursue, valuing justice above material gains. However, going into business has become the primary choice for youth in choosing a career, who have shed the shackles of tradition towards modern consciousness.
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