2023翻譯資格考試中級筆譯精選試題及答案

從國小、國中、高中到大學乃至工作，我們總免不了要接觸或使用試題，試題是命題者按照一定的考核目的編寫出來的。你知道什麼樣的試題才是規範的嗎？以下是小編為大家收集的2023翻譯資格考試中級筆譯精選試題及答案，歡迎大家借鑑與參考，希望對大家有所幫助。

翻譯資格考試中級筆譯試題及答案 篇1

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並享受此番待遇也並非易事，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”，其標誌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'過程就及其繁複。必須確保沒有重複或容易混淆的名字。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。

翻譯資格考試中級筆譯試題及答案 篇2

Crime control is a pretty complex question, the first step, of course, is deterrence to stop people from committing crime in the first place. That involves the economy. Are there enough jobs for everyone? There should be. And social structure, are there enough support system? And so on. When people are convicted, and put in prison, then the goal should be to have reform programs inside prisons. So they want person comes out, they don’t return to a life of crime. If the education program and drug treatment program have been cut, convicted criminals are not being reformed.

譯文：

如何控制犯罪率是一個十分複雜的問題。首先，當然要防止犯罪行為的發生。包括從經濟方面來說，是否有足夠的工作提供給所有人?這個是應該要保證的';從社會機構來說，是否有足夠的社會保障體系?等等。而一旦人們犯了罪，被關進監獄了，那麼監獄裡就需要有改造計劃，可以讓這些人出獄之後，不再回到犯罪生涯。如果停掉教育計劃和毒治療方案，那就無法對這些犯人就行改造了。

翻譯資格考試中級筆譯試題及答案 篇3

When I was young I developed a interest in animals. So I often visited the zoo in my home town. There what attracted me most was a couple of tigers, especially the male. They were kept in a huge iron cage at first, but later were released from it, and put in a place called Tiger Hill. The hill was separated from the visitors by a very wide and deep ditch. What is more, it was also surrounded by a high iron fence along the dicth.

Twenty years later, I revisited the zoo, and was relieved to find Tiger Hill was still there, but greatly expanded. Moving around now were six tigers, old and young, instead of two!

我小時候對動物產生了濃厚的興趣，所以常去家鄉的動物園參觀。那裡最吸引我的是一對老虎，特別是那隻雌虎。它們起初被關在一隻大的鐵籠子裡，後來放了出來，被安置在一個叫虎山的.地方。山下有一道又闊又深的溝將這山與參觀者隔開，而且沿著溝還有一道高高的鐵籬笆圍著。

二十年後我再度訪問這個動物園，欣慰地發現虎山仍在，但已擴大了許多，在那裡活動的共有大小六隻老虎，而不是兩隻了。

翻譯資格考試中級筆譯試題及答案 篇4

Susan lost her legs because of a car accident. For a time, she did not know how to face up to the reality that she would never be able to walk again.

One day, while scanning books, a true story drew her attention. It described vividly how a disabled girl became a writer. Greatly inspired, Susan was determined to read as much as possible, and what is more, she wanted to write stories about her own n began to feel that she would finally be able to lead a useful life, too.

蘇珊因車禍失去了雙腿。有一段時間，她真的不知如何面對自己再也不能行走的事實。

一天，蘇珊在瀏覽書籍時，被一個真實的故事吸引住了。那個故事生動的描寫了一個殘疾女孩是如何成為一位作家的。蘇珊讀後深受鼓舞，決心儘可能的.多讀書，而且，她還想寫關於自己的童年故事。蘇珊開始相信，她最終也會成為一個有用的人生活下去。