自考 商务英语 中翻英.ppt

,过去几十年，地区经济一体化的作用越来越重要。Thepastdecadeswitnessedincreasinglygrowingimportanceofregionaleconomicintegration.1957年具有历史意义的罗马条约的签订，标志着欧洲经济共同体的成立，其目标是逐步实现商品、服务、劳动力，资本自由流动并统一成员国的经济政策。ThesigningofthemonumentalTreatyofRomein1957markstheestablishmentoftheEuropeanEconomicCommunitywiththeaimofgraduallyrealizingthefreemovementofgoods,services,laborandcapitalaswellastheharmonizationofeconomicpoliciesofmembercountries.尽管内部存在矛盾，外部有来自非欧佩克产油国的竞争，但欧佩克这个占世界产油量40%的组织对油价的影响是世界各国无法忽视的。Despiteinternalcontradictionsandcompetitionfromnon-OPECoilproducingcountries,theinfluenceonoilpricesbyOPECthataccountsfor40%oftheglobaloilproductionissomethingtheworldcannotaffordtoneglect.,广阔的地域分布是跨国企业的一个特点，这使得它在资源和定价的决策上有很大的选择范围，也使它能更方便地利用世界经济的变化。WidegeographicalspreadischaracteristicofMNEs.Itenablesthemtohaveawiderangeofoptionsintermsofdecision-makingsonsourcingandpricing.Theyarealsomoreabletotakeadvantageofchangesintheinternationaleconomicenvironment.一些跨国企业组织有很多年的历史，他们的收入每年以两位数的速度增长，扣除通货膨胀因素比多数国家的GNP增长还快。SomeMNEshavealonghistoryofmanyyearsandtheirdoubledigitgrowthrateforrevenueadjustedforinflationishigherthanthatoftheGNPofmostcountries.技术、资本和现成的市场是跨国企业组织带给欠发达国家的利益。跨国企业被认为是促进世界和各国经济发展的最有效的工具。Technology,capitalandreadymarketsaresortofbenefitsMNEsbringtoless-developedcountries.Theyareconsideredtobethemosteffectivevehicleforthepromotionofglobalandnationaleconomicwelfare.,国际贸易可以解释为一国所生产的产品和劳务与另一国进行交换。Internationaltradecanbedefinedastheexchangeofgoodsandservicesproducedinonecountrywiththoseproducedinanother.按照比较学说的观点，一国只要出口相对有优势的产品，而不是有绝对优势的产品，就可以从中受益。Accordingtothecomparativeadvantage,acountrycanbenefitfromtradeifonlyithasacomparativeadvantage,whereeachcountryproducesaparticularproductmoreefficientlythananother.Ideally,eachcountryfocusesresourcesonproducingitsspecialty,andthentradeswithoneanother.贸易的比较优势是基于比较优势理论，即各国生产相比较而言效率更高的那种特殊产品。更理想的是，各国集中专门生产它的特殊产品，然后再进行相互间的贸易。Thetheoryofinternationalspecializationtriestoexploreacountrysproductionadvantageanditstradestructure,whilethecomparativetheoryisthekeytotheissue.,国际专门化理论试图发现一国的生产优势和贸易结构特点，而比较优势理论是解决这一问题的关键。Themost-favorednationtreatmentisnotreallyaspecialtreatmentbutanormaltradingstatus.Thefavoredcountryisgiventhelowesttariffsonlywithinthetariffschedule.最惠国待遇并不是什么特殊待遇，而只是正常的贸易地位。受惠国只是享有被征收关税表中最低关税的待遇。Invisibletradeisalsocalledservicetrade.Insomedevelopedcountries,theinvisibletradehastakenquitealargeshareintheirgrossdomesticproduction.无形贸易也被称作服务贸易。在一些发达国家，无形贸易已经占据这些国家的国内生产总值的相当份额。ThepurposeofIncotermistoprovideasetofinternationalrulesfortheinterpretationofthemostcommonlyusedtradetermsinforeigntrade.,国际贸易术语解释通则的目的在于为外贸业务中使用最普遍的贸易术语提供一套国际解释通则。ThepurposeofIncotermistoprovideasetofinternationalrulesfortheinterpretationofthemostcommonlyusedtradetermsinforeigntrade.1990年修订通则的主要原因是使贸易术语能够适应日益广泛使用的电子数据交换系统。Themainreasonforthe1990revisionofIncotermswasthedesiretoadapttermstotheincreasinguseofelectronicdatainterchange.2000年对国际贸易术语解释通则的修改考虑了无关税区的发展，商务活动中电子通讯使用的增加，以及运输方式的变化。The2000revisionofIncotermstookaccountofthespreadofcustoms-freezones,theincreaseduseofelectroniccommunication,andthechangeintransportpractices.,合同是对有关当事人规定的约束性责任的一种协定。Acontractisanagreementwhichsetsforthbindingobligationsoftherelevantparties.书面谈判往往以买房询盘开始，发出询盘是为了了解预购货物的有关信息，包括各种贸易条件。Writtennegotiationsoftenbeginwithenquiriesmadebythebuyerstogetinformationaboutthegoodstobeorderedincludingallthetermsoftrade.签署书面合同是达成协议的凭证和执行协议的基础。Awrittencontractissignedastheproofoftheagreementandasthebasisforitsexecution.,传统的反向贸易的特点是，熟悉的贸易伙伴之间通过贸易信贷账户进行互不关联产品的交换。Thefeaturesoftraditionalcountertradeareunfamiliartradingpartnersexchangingunrelatedgoodsthroughtradecreditaccounts.虽然易货贸易是原始、低效，并且昂贵的贸易方式，但是发展中国家巨大的债务以及世界上大量的商品过剩使其不可避免。Bartertradeisaprimitive,inefficientexpensivewayofdoingbusiness,butthemassivedebtsofdevelopingcountriesandtheworldsoversupplyofgoodsmakeitinescapable.互购和回购的重要区别在于，在回购贸易中购回的货物和劳务与原出口的商品有直接的联系，而在互购中两者却没有联系。另一重要区别为回购交易一般比互购交易花费的时间长。Theimportantdifferencebetweencounterpurchaseandbuybackisthatinbuybackthegoodsandservicestakenbackaretiedtotheoriginalgoodsexportedwhereasthatisnotthecaseincounterpurchase.Anotherimportantdifferenceisthatabuybackdealusuallystretchesoveralongerperiodoftime.,在国际贸易中，由于交易当事人很难充分了解彼此的财务信息和信誉状况，很难建立相互信任。Ininternationaltrade,itisverydifficultforthepartiestogetadequateinformationabouteachothersfinancialstandingandcreditworthiness,andmutualtrustishardtobuild.如果进口国的政局稳定，而且又有出口商信任的代理人，出口商就可以采用寄售方式，待货卖出后再收回贷款。Iftheimportingcountryhasastablepoliticalsituationandatrustedagenttheretoworkfortheexporter,theexportercanenterintoconsignmenttransactionsandgetpaymentuntilthegoodsaresold.在付款交单的情况下，进口商在承兑了出口商所开出的汇票后，便可得到单据，而付款则要晚于这个时间。Inthecaseofdocumentsagainstacceptance,theimporterwillgetthedocumentsoncethebillofexchangedrawnbytheexporterisaccepted,whilethepaymentwillnotbemadeuntilalaterdater.,卖方凭提交的正确无误的单据得到贷款，买方凭规定的单据得到货物，这种双边保证是信用证独特的，具有代表性的特征Againsttheimpeccabledocumentspresentedthesellergetspaid,againstthestipulateddocumentsthebuyergetsthegoods.Thisbilateralsecuritiesistheuniqueandcharacteristicfeatureoftheletterofcredit.信用证是银行在进口人的要求下所签发的信函，实际上是银行有条件的付款承诺。Thecreditisaletterissuedbyabankattherequestoftheimporter.Itisactuallyaconditionalbankundertakingofpayment.受益人要对信用证的所有内容进行认真审核，以便保证安全及时地收到货款。Thebeneficiaryhastomakeacarefulexaminationofallthecontentsofthecreditsoastoensuresafeandtimelypayment.,国际贸易中所使用的信用证多数为跟单信用证，即要求装运单据和汇票提示的信用证。Mostofthecreditsusedininternationaltradearedocumentarycredits,i.e.creditsthatrequireshippingdocumentstobepresentedtogetherwiththedraft.可撤销信用证是指在未同受益人协商的情况下对承诺进行改变，甚至取消。Arevocablecreditisonethatitscommitmentscanbealteredorevencancelledwithoutconsultingwiththebeneficiary.在保兑信用证中受益人得到双重付款保证，因为保兑银行在开证行承担付款义务的基础上又加上自己的承诺。Underaconfirmedcredit,thebeneficiaryisgivendoubleassuranceofpaymentsincetheconfirmingbankhasaddeditsownundertakingtothatoftheopeningbank.,各种单证上所列的商品名称、数量、金额等项目要严格地与信用证上所列的项目一致。Alltheitemslistedondifferentdocumentssuchasthenameofcommodities,quantity,amountmustbeinstrictconformitywiththoseintheL/C.商业发票是所要求的最常见的单证之一。它是制作其他单证的基础。Commercialinvoiceisoneoftherequiredandmostcommonlyfounddocuments.Itconstitutesthebasisonwhichotherdocumentsaretobeprepared.提单是国际贸易中最重要的单证之一。有了它，合法持有者才可以到目的地提货。Billofladingisoneofthemostimportantdocumentsinforeigntrade,withwhichthelegalholdercantakedeliveryofthegoodsattheportofdestination.,常见的运输方式有水路、铁路、公路、管道与航空运输。Thewidelyseenmodesoftransportarewater,rail,roads,pipeline,andairtransport.运输在生产过程中起着重要的作用。一方面，它将原材料、劳动力运到所需要的地方。另一方面，将中间产品运到其他厂商供生产使用或把制成品运到消费者手中。Transportationplaysanimportantroleinproduction.Ontheonehand,itcarriesrawmaterialsandlabortotheplacewheretheyareneeded.Ontheotherhand,ittransportsintermediateproductstootherproducersforuseintheirproductionprocess,orshipthefinishedgoodstothehandsofcustomers.即时库存制源于日本，现在已被很多国家的企业所采用。Just-in-timeinventorysystemoriginatesfromJapan,andisnowbeingwidelyadoptedbymanyforeignenterprises.,保险单是投保人与承保人之间的保险契约。一旦投保人购买了保单，其特定风险就从投保人转移到承保人。Insurancepolicyservesastheinsurancecontractbetweentheinsuredandtheinsurer.Oncetheinsuredbuysthepolicy,thespecifiedriskwilltransfertotheinsurancecompanyfromtheinsured.由承保人从投保人处收集的保险费作为共同基金，受损方的索赔费从此基金中支付。Thepremiumcollectedbytheinsurerfromtheinsuredispooledtogetherasafund,andtheclaimssufferinglossesarepaidoutofthisfund.货物保险是一种旨在将风险从进口商和出口商转移到专门承担风险的保险人一方的活动。Cargoinsuranceisanactivityaimedatmovingtheburdenofriskfromtheshouldersoftheexportersandtheimporters,andplacingitupontheshouldersofspecialistrisk-bearingunderwriters.,最大诚信原则适用于各种保险，如某人要投保人寿险，他要如实告知其身体状况。Utmostgoodfaithappliestoallkindofinsurance.Ifapersonwantstoinsureagainstlifeinsurance,hehastotelltheinsurancecompanyabouthisrealstateofhealth.如果投保人有意隐瞒任何事情，或故意误导，其行为都被视为欺诈，因此保险合同无效。Iftheinsuredintendstohideofmisleadanything,whichwillberegardedasfraud,thecontractisavoidable.在赔偿保险索赔时，凭借保险合同，保险公司将使受损人的利益恢复到发生损害前的同等状况。Incompensatingclaims,insurancecompanywillrestoretheinsuredtothepositionheorshewasinbeforealossoccurred.,第一次世界大战之前，金本位制建立了固定汇率制，每个国家通过将本国货币与黄金挂钩来确定其货币的平价。BeforetheFirstWorldWar,thegoldstandardcreatedafixedexchangeratesystemaseachcountrypeggedthevalueofitscurrencytogoldtoestablishitsparvalue.在特定条件下，提高利率可以吸引国外短期资金，提高一国的外汇汇率。Underspecificconditions,highinterestratewillattractshort-terminternationalfund,increasingtheexchangerateofonesowncurrency.外汇汇率有三种形式，即：买进汇率、售出汇率和两者的平均值-中间汇率。Therearethreetypesofforeignexchangepricenamely:thebuyingrate,thesellingrateandtheaverageoftheprevioustwo-themedialrate.,国际复兴开发银行由160个国家政府所共同拥有，其贷款的主要来源是在世界资本市场上的借贷。TheInternationalBankforReconstructionandDevelopmentisownedbythegovernmentsof160countries.Itfinancesitslendingoperationsprimarilyfromitsownborrowingsintheworldcapitalmarket.世界银行的贷款一般有5年的宽限期，可以在15至20年内清偿。TheWorldBankloansgenerallyhaveatgraceperiodoffiveyearsandarerepayableoverfifteentotwentyyears.世界银行对贷款作了各项规定。它明确贷款必须以生产力为目的，必须促进发展中国家的经济增长，同时还要具有偿还能力。TheWorldBankhassetvariousrulesforitsloaningoperation.Itspecifiesthatitmustlendonlyforproductivepurposesandmuststimulateeconomicgrowthinthedevelopingcountries,andatthesametimetheloan-receivingcountriesmustbeabletorepaytheloan.,对外直接投资是国际投资的主要方式，一国居民为进行督控和经营通过对外投资获取各国的资产。Foreigndirectinvestmentisthemajorformofinternationalinvestment,wherebyresidentsofonecountryacquireassetsinaforeigncountryforthepurposeofcontrollingandmanagingthem.控制成本是一些企业进行对外投资的主要动机之一。而降低生产成本是考虑的一个重要方面。ControllingcostsisoneofthemajormotivationsforsomeenterprisestoengageinFDI.Andloweringproductioncostsisanimportantconsideration.即时库存管理系统的引进能最大限度地降低库存从而提高经营效率。TheintroductionofJITinventorymanagementsystemcanminimizetheinventoryofthestocksoastoincreasetheefficiencyoftheoperation.,证券所起着两个重要作用，它既是长期资本的融资市场，又是各类投资证券的交易市场。TheStockExchangeplaystwofundamentalroles:oneforcapitalraisingmarket,oneforvariousinvestmentinstrumentmarkets.初级市场是投资人购买政府和企业债券的市场。Theprimarymarketiswheretheinvestorsbuycorporateandgovernmentsecurities.未上市的公司的股票不能在证交所或其他股票市场公开挂牌交易。Theunlistedcompaniescannottradetheirsecuritiesthroughthelistingsystematthestockexchangeorotherstockmarkets.,关贸总协定的总目标体现了各成员国的向往，即提高生活水平