2016年商务英语考试中级翻译习题及答案(四)

　　2016年商务英语考试中级翻译习题及答案(四)

　　Open Accounts赊账

　　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. 在外贸中赊账时除了提供良好的信用声誉的长期客户或一家子公司或分公司的出口商外商品一般不被制造

　　Open accounts obviously leave sellers in a position where most of the problems of international commercial finance work to their disadvantage. 赊账显然给有能力的卖家带来许多问题使其在国际商业金融工作中处于劣势。

　　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. 人们通常建议，如果贸易惯例中通常采用其他的支付方法，如果订购的是特殊货物，如果货运存在危险，如果进口商所在国实施严格的外汇限制，或如果政治动乱需要人们更为谨慎，就不宜采取赊账方式进行销售。

　　Cash in Advance预付现金

　　The volume of business handled on a cash-in-advance basis is not large. 进行预付现金的商业规模并不是很大。

　　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.用现金会给客户造成不受欢迎的负担，通常信贷令人怀疑时使用，当在目的地国家实施外汇管制时从国外的汇拢的资金可能会有不合理的时间延误，或因美国出口商在信用条款上以任何缘由而不愿意出售。

　　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. 虽然很少采用预先付款，提前支付部分(从25到50百分比)用于不常见的商品，这是由于商品的特点，一个不完整的合同可能会导致严重损失。

　　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，按说明书或特别图样制造的复杂的机械或设备，常需预付款项，这种预付款项实际上会成为不可偿还的定金。