2017年catti二级笔译实务模拟题 完整版（第七套）
【英译汉】
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).
【参考译文】
一般而言，外国公司都是以设立分公司的形式在美国进行投资。然而，这种方式纵使可行，不足之处也非常显著，特别体现在所需缴纳的高额税款方面。
当某公司被视作为外国子公司时，就可以免受美国联邦规章制度的限制。但要想成为合格的一分子并享受此番待遇也并非易事，需要满足相应条件，即它需要遵守其它国家的规章，这也就是美国对外国子公司的定义。
在美国，公司开始营业被学术地称为“办公”，其标志一般是需要有办公区，货物储备以及工作人员等等。否则就未能达标。换句话说，无论是直接在本地售货，还是通过经销商或第三方代销都不算“办公”。
其实，美国检验这些外国子公司是否合格的流程相当简单，与此相比，检验公司名称的过程就及其繁复。必须确保没有重复或容易混淆的名字。因为保护已纳税的公司的商标名也是政府应尽的义务之一。在美国大多数州，检验外国子公司是否合格的流程相对来说比较简单，只要缴纳更名费，再用英文(或官方翻译)对公司商品合格证进行公证就可完成。
【汉译英】
不是因为我们害怕看到他会因失误而给他辉煌的生涯画上遗憾的一笔。从善意的角度说，我们想让迈克知道，我们仍然欣赏他，至少在我们的记忆中，他仍然是英雄。事实上，我们不想让他重返球场，即使他是迈克尔·乔丹。我们觉得这是个贸然之举，我们不想看到自信的商标蜕变成一种自负的象征。我们不想让他重返球场，因为没有人喜欢卖弄。失误呢?那将会很有趣。
但是我们是有着225年乐观历史的美国人，我们都是好心人。当乔丹几天前宣布他将在九月重返NBA时，我们曾为之一振。宣布的前一天，他说过：“我盼望能打球，并希望事情能如愿以偿。有些人怀疑，有些人紧张，都属正常。”《时代》周刊和美国有线新闻网上周做的一项民意调查表明，每两个美国人当中就有一个人希望乔丹尽快重返赛场。只有21%的人们认为，如果他的重返导致一场彻底失败，将会损害他的传奇。事实上只有28%的人认为运动员应该在他的运动巅峰时期引退。
与乔丹关系密切的人告诉《时代》周刊，当乔丹第一次谈到重返它与其他人共同拥有的华盛顿奇才队并为之效力时，一些他最信任的顾问试图私下打消他的愿望。“但他们说，如果试图阻止他，只能鉴定他的决心，”一位NBA人士如是说。
乔丹复出所产生的问题不仅仅在于他不可能重现1998年的神话，那一年，他以一个精彩的最后一秒投篮，使球队赢得了冠军，也为自己赢得了第六只金指环。问题是他重返的动机——他需要人们的关注，需要在38岁体力不支时，仍然打球。这一切都有悖于他所创造的神话——一个展示绝对控制力的神话。如果说二十世纪的第一个球星巴比·鲁斯是一个身材魁梧肥胖的鲁莽之夫和酒鬼天才，乔丹则证明了刚毅所能带来的优雅风度，并以此结束了二十世纪。巴比对观众的颐指气使被乔丹无奈耸肩的魅力所取代。乔丹代表着成功，因为他的名字没有被他的政治倾向、他的观点或是他的超级明星个性所玷污。乔丹迷就是典雅和自信迷。
【参考译文】
It’s not that we are afraid of seeing him stumble, of scribbling a mustache over his career. Sure, the nice part of us wants Mike to know we appreciate him, that he still reigns, at least in our memory. The truth, though, is that we don’t want him to come back because even for Michael Jordan, this would be an act of hubris so monumental as to make his trademark confidence twist into conceit. We don’t want him back on the court because no one likes a show-off. The stumbling? That will be fun.
But we are nice people, we Americans, with 225 years of optimism at our backs. Days ago when M.J. said he had made a decision about returning to the NBA in September, we got excited. He had said the day before, “I look forward to playing, and hopefully I can get to that point where I can make that decision. It’s O.K., to have some doubt, and it’s O.K. to have some nervousness.” A Time/CNN poll last week has Americans, 2 to 1, saying they would like him on the court ASAP. And only 21 percent thought that if he came back and just completely bombed, it would damage his legend. In fact only 28 percent think athletes should retire at their peak.
Sources close to him tell Time that when Jordan first talked about a comeback with the Washington Wizards, the team Jordan co-owns and would play for, some of his trusted advisers privately tried to discourage him. “But they say if they try to stop him, it will onlyfirm up his resolve,” says an NBA source.
The problem with Jordan’s return is not only that he can’t possibly live up to the storybook ending he gave up in 1998 — earning his sixth ring with a last-second championship-winning shot. The problem is that the motives for coming back — needing the attention, needing to play even when his 38-year-old body does not — violate the verymyth of Jordan, the myth of absolute control. Babe Ruth, the 20th century’s first star, was a gust of fat bravado and drunken talent, while Jordan ended the century by proving the elegance of resolve; Babe’s pointing to the bleachers replaced by the charm of a backpedaling shoulder shrug. Jordan symbolized success by not sullying his brand with his politics, his opinion or superstar personality. To be a Jordan fan was to be a fan of classiness and confidence.
To come back when he knows that playing for Wizards won’t get him anywhere near the second round of the play-offs, when he knows that he won’t be the league scoring leader, that’s a loss of control.
Jordan does not care what we think. Friends say that he takes articles that tell him not to come back and tacks them all on his refrigerator as inspiration. So why bother writing something telling him not to come back? He is still Michael Jordan.
