汉英翻译(上)教案

1、汉英翻译（上）教案主讲：魏志成教授第9单元I 提示 同第8单元II 译法要点9.1调整：前置多层状语 9.2变通：词性转换（动词名词）9.3创新：动词 9.4精练：以复合名词代替短语9.5选词：含糊与确切 9.6不妥的主语省略9.7变通：语态转换（主动被动） 9.8不妥的语态转换：被动主动9.9语体与代词 9.10选词：专一与多样9.11顺译：前置多层状语 9.12误用：习惯9.13表达：普通与专门 9.14变通：否定（I）9.15滥用：shallIII 原文与译文【原文】中华人民共和国中外合资经营企业法(II)(一九七九年七月一日第五届全国人民代表大会第二次会议通过,一九七九年七月八日公布施

2、行) 第七条 合营企业获得的毛利润，按中华人民共和国税法规定缴纳合营企业所得税后，扣除合营企业章程规定的储备基金、职工奖励及福利基金、企业发展基金，净利润根据合营各方注册资本的比例进行分配。 具有世界先进技术水平的合营企业开始获利的头两年至三年可以申请减免所得税。 外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。 第八条 合营企业应在中国银行或者经中国银行同意的银行开户。 合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。 合营企业在其经营活动中，可直接向外国银行筹措资金。 合营企业的各项保险应向中国的保险公司投保。 第九条 合营企业生产经营计划，应报

3、主管部门备案，并通过经济合同方式执行。 合营企业所需原材料、燃料、配套件等，应尽先在中国购买，也可由合营企业自筹外汇，直接在国际市场上购买。 鼓励合营企业向中国境外销售产品。出口产品可由合营企业直接或与其有关的委托机构向国外市场出售，也可通过中国的外贸机构出售。合营企业产品也可在中国市场销售。 合营企业需要时可在中国境外设立分支机构。 第十条 外国合营者在履行法律和协议、合同规定的义务后分得的净利润，在合营企业期满或者中止时所分得的资金以及其它资金，可按合营企业合同规定的货币，按外汇管理条例汇往国外。 鼓励外国合营者将可汇出的外汇存入中国银行。 第十一条 合营企业的外籍职工的工资收入和其它正当

4、收入，按中华人民共和国税法缴纳个人所得税后，可通过中国银行按外汇管理条例汇往国外。 第十二条 合营企业的合营期限，按不同行业、不同情况，由合营各方商定。合营企业合同期满后，如各方同意并报请中华人民共和国外国投资管理委员会批准，可延长期限。延长合同期限的申请，应在合同期满的六个月前提出。 第十三条 合营企业合同期满前，如发生严重亏损、一方不履行合同和章程规定的义务、不可抗力等，经合营各方协商同意，报请中华人民共和国外国投资管理委员会批准，并向国家工商行政管理总局登记，可提前终止合同。如果因违反合同而造成损失的，应由违反合同的一方承担经济责任。 第十四条 合营各方发生纠纷，董事会不能协商解决时，由

5、中国仲裁机构进行调解或仲裁，也可由合营各方协议在其它仲裁机构仲裁。 第十五条 本法自公布之日起生效。本法修改权属于全国人民代表大会。【译文1】译文1 THE LAW OF THE PEOPLES REPUBLIC OF CHINA ON CHINESE-FOREIGN JOINT VENTURES(II) (Adopted by the Second Session of the Fifth National Peoples Congress on July l, 1979 and Promulgated on and Effective as of July 8, 1979) Article

6、 7 After payment, pursuant to the provisions of the tax laws of the Peoples Republic of China, of the joint venture income tax on the gross profit earned by the joint venture and after deduction from the gross profit of a reserve fund, a bonus and welfare fund for staff and workers, and a venture ex

7、pansion fund, as provided in the articles of association of the joint venture, the net profit shall be distributed to the parties to the joint venture in proportion to their respective contributions to the registered capital.A joint venture that possesses advanced technology by world standards may a

8、pply for a reduction of or exemption from income tax for the first two to three profit-making years.A foreign joint venturer that reinvests in China its share of the net profit may apply for refund of a part of the income taxes already paid. Article 8 A joint venture shall open an account with the B

9、ank of China or a bank approved by the Bank of China. The pertinent foreign exchange transactions of a joint venture shall be conducted in accordance with the regulations on foreign exchange control of the Peoples Republic of China. In its operating activities a joint venture may directly raise fund

10、s from foreign banks. The various kinds of insurance coverage of a joint venture shall be furnished by Chinese insurance companies. Article 9 The production and operating plans of a joint venture shall be filed with the departments in charge and shall be implemented through economic contracts. In it

11、s purchase of required raw and processed materials, fuels, parts and auxiliary equipment, etc., a joint venture should give first priority to purchases in China. It may also purchase them directly from the international market with foreign exchange raised by itself. A joint venture is encouraged to

12、market its produts outside China. Export products may be distributed to foreign markets through the joint venture directly or through associated agencies, and they may also be distributed through Chinas foreign trade agencies. Products of the joint venture may also be distributed in the Chinese mark

13、et. Whenever necessary, a joint venture may establish branches outside China. Article l0 The net profit that a foreign joint venturer receives after fulfilling its obligations under the laws and the agreement and the contract, the funds it receives at the time of the joint ventures scheduled expirat

14、ion or early termination, and its other funds may be remitted abroad through the Bank of China in accordence with the foreign exchange regulations and in the currency specified in the joint venture contract.A foreign joint venturer shall be encouraged to deposit in the Bank of China foreign exchange

15、 that it is entitled to remit abroad.Article 11 The wages, salaries and other legitimate income earned by the foreign staff and workers of a joint venture,after payment of the individual income tax under the tax laws of the Peoples Republic of China, may be remitted abroad through the Bank of China

16、in accordance with the foreign exchange regulations.Article 12 The contract period of a joint venture may be decided through consultation by the parties to the venture according to its particular line of business and circumstances. Upon the expiration of the joint venture contract period, if the par

17、ties have agreed, the period may be extended, subject to approval by the Foreign Investment Commission of the Peoples Republic of China. An application for extension of the contract shall be made six months before expiration of the contract.Article 13 Before the expiration of the joint venture contr

18、act period, in case of heavy losses, failure of a party to fulfil the obligations prescried by the contract and the articles of association, force majeure, etc., the contract may be terminated before the date of expiration through consultation and agreement by the parties to the venture, subject to

19、approval by the Foreign Investment Commission of the Peoples Republic of China and to registration with the General Administration for Industry and Commerce. In cases of losses caused by a breach of contract, the financial responsibility shall be borne by the party that has violated the contract.Art

20、icle 14 Disputes arising between the parties to a joint venture that the board of directors cannot settle through consultation may be settled through mediation or arbitration by a Chinese arbitration agency or through arbitration by another arbitration agency agreed upon by the parties to the ventur

21、e.Article 15 This Law shall come into force on the day of its promulgation. The power to amend this Law is vested in the Nationel Peoples Congress. 译文2The Law of the Peoples Republic of China on Joint Venture Using Chinese and Foreign Investment(II)Adopted on July1,1979 at the Second Session of the

22、Fifth National Peoples Congress; Promulgated on July 8,1979Article 7The net profit of a joint venture shall be distributed between the parties to the venture in proportion to their respective shares in the registered capital after the payment of a joint venture income tax on its gross profit pursuan

23、t to the tax laws of the Peoples Republic of China and after the deductions therefrom as stipulated in the articles of association of the venture for the reserve funds, the bonus and welfare funds for the workers and staff members and the expansion funds of the venture.A joint venture equipped with

24、up-to-date technology by world standards may apply for a reduction of or exemption from income tax for the first two to threeprofit-making years.A foreign participant who re-invests any part of his share of the net profit within Chinese territory may apply for the restitution of a part of the income

25、 taxes paid.Article 8A joint venture shall open an account with the Bank of China or a bank approved by the Bank of China.A joint venture shall conduct its foreign exchange transactions in accordance with the Foreign Exchange Regulations of the Peoples Republic of China.A joint venture may, in its b

26、usiness operations, obtain funds from foreign banks directly.The insurances appropriate to a joint venture shall be furnished by Chinese insurance companies.Article 9The production and business programmes of a joint venture shall be filed with the authorities concerned and shall be implemented throu

27、gh business contracts.In its purchase of required raw and semi-processed materials, fuels, auxiliary equipment, etc., a joint venture should give first priority to Chinese sources, but may also acquire them directly from the world market with its own foreign exchange funds.A joint venture is encoura

28、ged to market its products outside China. It may distribute its export products on foreign markets through direct channels or its associated agencies or Chinas foreign trade establishment. Its products may also be distributed on the Chinese market.Wherever necessary a joint venture may set up affili

29、ated agencies outside China.Article 10The net profit which a foreign participant receives as his share after executing his obligations under the pertinent laws and agreements and contracts, the funds he receives at the time when the joint venture terminates or wind up its operations, and his other f

30、unds may be remitted abroad throught the Bank of China in accordance with the foreign exchange regualtions and in the currency or currencies specified in the contracts concerning the joint venture.A foreign participant shall receive encouragments for depositing in the Bank of China any part of forei

31、gn exchange which he is entitled to remit abroad.Article 11The wages, salaries or other legitimate income earned by a foreign worker or staff member of a joint venture, after payment of the personal income tax under the tax laws of the Peoples Republic of China, may be remitted abroad through the Ba

32、nk of China in accordance with the foreign exchange regulations.Article 12 The contract period of a joint venture may be agreed upon between the parties to the venture according to its particular line of business and circumstances. The period may be extended upon expiration through agreement between

33、 the parties, subject to autborization by the Foreign Investment Commission of the Peoples Republic of China. Any application for such extension shall be made six months before the expiration of the contract.Article 13In cases of heavy losses, the failure of any party to a joint venture to execute i

34、ts obligations under the contracts or the article of association of the venture, force majeure,etc., prior to the expiration of the contract period of a joint venture,the contract may be terminated before the date of expiration by consultation and agreement between the parties and through authorizat

35、ion by the Foreign Investment Commission of the Peoples Republic of China and registration with the General Administration for Industry and Commerce. In cases of losses caused by breach of the contract(s) by a party to the venture, the financial reponsibility shall be borne by the said party.Article

36、 14Dispute arising between the parties to a joint venture which the board of directors fails to settle through consultation may be settled through conciliation or arbitration by an arbitral body of China or through arbitration by an arbitral body agreed upon by the parties.Article 15 The present law

37、 comes into force on the date of promulgation. The power of amendment is vested in the National Peoples Congress.IV 比较分析与译法 (1) 合营企业获得的毛利润，按中华人民共和国税法规定缴纳合营企业所得税后，扣除合营企业章程规定的储备基金、职工奖励及福利基金、企业发展基金，净利润根据合营各方注册资本的比例进行分配。译文1 After payment, pursuant to the provisions of the tax laws of the Peoples Republi

38、c of China, of the joint venture income tax on the gross profit earned by the joint venture and after deduction from the gross profit of a reserve fund, a bonus and welfare fund for staff and workers, and a venture expansion fund, as provided in the articles of association of the joint venture, the

39、net profit shall be distributed to the parties to the joint venture in proportion to their respective contributions to the registered capital.译文2 The net profit of a joint venture shall be distributed between the parties to the venture in proportion to their respective shares in the registered capit

40、al after the payment of a joint venture income tax on its gross profit pursuant to the tax laws of the Peoples Republic of China and after the deductions therefrom as stipulated in the articles of association of the venture for the reserve funds, the bonus and welfare funds for the workers and staff

41、 members and the expansion funds of the venture.9.1调整：前置多层状语当代汉语法制思想和法律文本，受英语法制思想和法律文本的影响很深。为了叙述的需要，在其他文本中很少使用的、结构复杂长篇状语经常出现汉语法律文本之中。但是汉语状语与英语状语的区别在于：汉语状语在绝大多数的情况下是前置于修饰语的，而英语状语的位置灵活多变，既可以前置也可以后置于修饰语。从英语组句方式的语义因素来看，突出主干成分是更常见的行文规则，而修饰性成分如定语或状语可以视情况灵活处理。如原文一句的主干结构为一个无形态的SV被动句：“净利润分配”。译文1、2基本上都对应为the

42、net profit shall be distributed。但是在如何处理原文前置多层状语的问题上，两个译文的方式截然不同：译文1采取的是顺译，而译文2却根据以英语法律文本中更常见的行文方式而作了相应的调整，即将原文前置多层状语调整为后置多层状语，如:162The right of hot pursuit shall apply mutatis mutandis to violations in the exclusive economic zone or on the continental shelf, including safety zones around continental

43、 shelf installations , of the laws and regulations of the coastal State applicable in accordance with this Convention to the exclusive economic zone or the continental shelf, including such safety zones.(Convention on the Law of the Sea) (2)具有世界先进技术水平的合营企业开始获利的头两年至三年可以申请减免所得税。译文1 A joint venture tha

44、t possesses advanced technology by world standards may apply for a reduction of or exemption from income tax for the first two to three profit-making years.译文2 A joint venture equipped with up-to-date technology by world standards may apply for a reduction of or exemption from income tax for the fir

45、st two to three profit-making years. 9.2变通：词性转换（动词名词）名词、尤其是抽象名词在现代英语里的使用是很普遍的。早在1931年，美国语法学家寇姆就指出“英语现在有一种明显的趋势，人们往往用名词而不用动词来表达谓语部分的主要内容。”（转引自蔡基刚.2004）如果从语体的角度来看，由于像科技、说明、法律之类的应用语体正式程度比较高，抽象名词也远比非正式的口语语体使用得多。因此在双语转换中，汉语语句里的一些动词，除保留主要动词为谓语部分外，其他部分都必须变通，具体技巧为词性转换。词性转换既是一种译词法，又是一种句法变通手段，而后者往往是由于前者的变通而实现

46、的。任何词类都可能也可以在双语语义对应的要求下转换词性，改变原语句法结构。词性转换分选择性词性转换和强制性词性转换两种。选择性词性转换以上下文或最佳可读性为转换原则，而强制性转换的基本作用机制是目的语惯用法及句法规范不同于原语。汉英互译中最常见的是名词与动词、介词与动词之间的转换。因为在汉语中动词占优势，在英语中名词（与介词）占优势，双语的词类优势使动名之间的转换具有显著的实用意义。（刘宓庆.1999：175-176）如原文“申请减免所得税”一语中的“减”和“免”两个单宾动词（其后的宾语为“所得税”），英译时就需要强制性词性转换，因为在与“申请”对应的apply for之后只能接受名词。译文1

47、、2都不约而同地翻译为apply for a reduction of or exemption from income tax，是非常正确的。（3）外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。译文1 A foreign joint venturer that reinvests in China its share of the net profit may apply for refund of a part of the income taxes already paid.译文2 A foreign participant who re-invests

48、any part of his share of the net profit within Chinese territory may apply for the restitution of a part of the income taxes paid.9.3创新：动词汉英语都如此，常常因为表义的需要而创造新的概念，而新概念的表达需要新词。新词的构成可以有多种方式，汉英双语都可以在各自构词法的基础上完成。譬如原文“再投资”就是一个新词，1978年版的现代汉语词典上并没有这个词，1988年版的汉语新语词词典上也没有这个词。我们之所以认为“再投资”是一个新词，首先是因为它在旧词“投资”一词基

49、础上，通过前缀“再-”字的附加而形成新的概念和用法。旧词“投资”一词，在现代汉语中的基本用法是作为名词表示“投入企业的资金”。（见现代汉语词典）“投资”作为动词的用法，是在受到英语或英语翻译语言影响之后活用而成的新兴语义。“再投资”一词，在译文1、2中分别以reinvest/ re-invest。英语reinvest/ re-invest也都是新词，它们也都是根据以表示again意义的前缀re-与动词结合而创造的一个新词。英汉大词典上收录了reinvest一词（而没有re-invest这种拼写）。英语常常利用前缀来创造新词。在现代英语中，连字符号（-）的使用主要是从视觉的角度来提醒读者一个具有

50、临时意义的新词。如an un-idead girld（一个没有头脑的姑娘）。当一个含有连字符号（-）-最初都是具有临时意义-的新词被相对固定使用以后，连字符号（-）就逐渐不再使用了。如by-product（副产品）一词，现在拼写为byproduct。现在回过头再看看与“再投资”类似的新词结构：再婚remarry、再生regenerate、再生产reproduce、再世reincarnate、再现reappear等。（汉英双语现代汉语词典） 虽然reinvest与re-invest只是一个连字符号的差别，但是其中却反映出译者对这个新词是临时意义还是固定意义的把握程度。“再投资”虽然是新词，但是其

51、意义已经固定，英语的对应词也是如此。所以英汉大词典上收录的是reinvest一词，而不是re-invest这种拼写。如果意义还没有固定，那么还是需要使用连字符号（-）。例如：163As time went by, I began to re-evaluate my earlier harsh judgement.(Bobbie Gee: A Legacy of Love)164My dad tole me she often spent hours reading and re-reading that letter.(Larry James:A Strawberry Malt and Thr

52、ee Squeezes, Please! )(4) 合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。 译文1 The pertinent foreign exchange transactions of a joint venture shall be conducted in accordance with the regulations on foreign exchange control of the Peoples Republic of China.译文2 A joint venture shall conduct its foreign exchange trans

53、actions in accordance with the Foreign Exchange Regulations of the Peoples Republic of China.9.4精练：以复合名词代替短语英语法律文本力求简洁、精练，如能够用词的就不用词组，（参见8.4）能够用前置定语的就不用后置定语，（参见8.16）尽管“前置修饰语的使用是有限的”。（侯维瑞.1999：318）根据简洁原则，在与原文“外汇管理条例”对应的两个译文中，我们认为译文2的复合名词形式Foreign Exchange Regulations，比译文1的短语形式regulations on foreign e

54、xchange control要更加可取。（季广益，齐金祥.2003）（5）合营企业生产经营计划，应报主管部门备案，并通过经济合同方式执行。 译文1 The production and operating plans of a joint venture shall be filed with the departments in charge and shall be implemented through economic contracts.译文2 The production and business programmes of a joint venture shall be fi

55、led with the authorities concerned and shall be implemented through business contracts.9.5选词：含糊与确切（参见1.7）如侯维瑞（1999：295-296）指出：“法律文书如要有效地行使其职能，必须词义准确、文意确切、丝毫不允许词义模棱两可而产生歧义，也丝毫不能容忍因为句子缺乏严密组织而任人歪曲。在法律文书中，全部内容必须字面化、外部化；这就是说，法律文书所要表达的内容必须全部体现在文字表面，即有一说一，不能有一说半。含蓄表达、深层意义在法律文书中是无立足之地的引申的理解、推理的解释在法律语言中是不能存在

56、的。”可见在表意的确切性上，法律文本比其他任何文本要求都要严格。所谓“确切”，就是所选用的词语在意义、色彩、搭配诸方面都尽可能与原文词语相一致。（孙万彪.2004：16）譬如原文“主管部门”一词，译文1为the departments in charge，译文2为the authorities concerned。从下面对“部门”和“主管”所选用词语的分析来看，译文1的选词要比译文2确切。先比较“部门”的两个选词department/authority。 译文1选用的department一词确切地对应了原文“部门”，如Longman词典的释义：department n.any of the i

57、mportant divisions or branches of a government, business, school or college, etc.（政府，学校之）部门；科系。（见Longman词典） 译文2所选的authority一词是个多义词，其基本意思是：the ability, power, or right, to control and command权威；权力；威信。当用于复数形式时，意思是：a person or group with this power or right, esp. in public affairs有权威的人或集团。（见Longman词典）虽然根据上下文可以推理、引申到原文“部门”的意思，但是法律文本选词的原则是直接、确切，不需要含糊或多层绕弯。再比较“主管”的两个选词in charge / concerned。 译文1选用的in charge 作为一个短语的意思就是responsible主管，如：the perosn(department) in charge主管人（部门）。（见英汉大词典）a priest/curate in charge=a priest responsible for a church where there is no regular vicar（正规牧师不在时，