一、译前自测-ECO选段(英译汉)
建议落笔翻译，若手头暂无纸笔，也可先进行视译。
WHEN G20 FINANCE ministers met on July 18th and 19th, avoiding a new trade war was high on the agenda. Cash-strapped governments around the world are planning to whack taxes on online services. But America regards these as a grab for its companies’ profits, and is considering retaliation against ten digital-tax proposals. On July 10th it said it would respond to France’s tax by hitting French handbags, lipstick and soap with tariffs of 25%. Unless a truce is struck, the tariffs will go into effect in January.The root cause of the dispute is a flaw in the international tax system. In order to avoid taxing businesses twice, governments typically apply the corporate tax to firms that are legally domiciled on their shores or have a local physical base, and link the amount due to the location of their assets and production.
二、相关词汇学习与积累-逆向
重要议程be high on the agenda
资金短缺的各国政府cash-strapped governments
正计划对在线服务征税be planning to whack taxes on online services
whack
V-T If you whack someone or something, you hit them hard. 重击
例：
You really have to whack the ball.
你真得重击这个球。
分美国企业利润的羹a grab for its companies’ profits
对十项数字税提案发起报复retaliation against ten digital-tax proposals
将对法国的手袋、口红和香皂加征25%的关税respond to France’s tax by hitting French handbags, lipstick and soap with tariffs of 25%
生效go into effect
根本原因the root cause
除非双方休战a truce is struck
对在本国合法注册或在本地有实体经营的企业征收公司税apply the corporate tax to firms that are legally domiciled on their shores or have a local physical base
三、双语对照参考
WHEN G20 FINANCE ministers met on July 18th and 19th, avoiding a new trade war was high on the agenda. Cash-strapped governments around the world are planning to whack taxes on online services. But America regards these as a grab for its companies’ profits, and is considering retaliation against ten digital-tax proposals. On July 10th it said it would respond to France’s tax by hitting French handbags, lipstick and soap with tariffs of 25%. Unless a truce is struck, the tariffs will go into effect in January.The root cause of the dispute is a flaw in the international tax system. In order to avoid taxing businesses twice, governments typically apply the corporate tax to firms that are legally domiciled on their shores or have a local physical base, and link the amount due to the location of their assets and production.
上月18日至19日二十国集团(G20)财长会议期间，避免爆发新的贸易战是重要议程。资金短缺的各国政府正计划对在线服务征税。但美国认为这些举措是要分美国企业利润的羹，正在考虑对十项数字税提案发起报复。7月10日，美国表示将对法国的手袋、口红和香皂加征25%的关税，以回应法国的数字税。除非双方休战，否则这些新关税将于明年1月生效。争议的根本原因是国际税收制度存在缺陷。为避免对企业双重征税，政府通常会对在本国合法注册或在本地有实体经营的企业征收公司税，并将应纳税额与其资产和生产所在地挂钩。
口译： 翻译资格考试二级口译模拟题
笔译： 翻译资格考试二级笔译模拟题
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