2016年商務(wù)英語考試中級翻譯習(xí)題及答案(四)

　　Open Accounts賒賬

　　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. 在外貿(mào)中賒賬時除了提供良好的信用聲譽的長期客戶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. 賒賬顯然給有能力的賣家?guī)�來許多問題使其在國際商業(yè)金融工作中處于劣勢。

　　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. 人們通常建議，如果貿(mào)易慣例中通常采用其他的支付方法，如果訂購的是特殊貨物，如果貨運存在危險，如果進口商所在國實施嚴格的外匯限制，或如果政治動亂需要人們更為謹慎，就不宜采取賒賬方式進行銷售。

　　Cash in Advance預(yù)付現(xiàn)金

　　The volume of business handled on a cash-in-advance basis is not large. 進行預(yù)付現(xiàn)金的商業(yè)規(guī)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.用現(xiàn)金會給客戶造成不受歡迎的負擔，通常信貸令人懷疑時使用，當在目的地國家實施外匯管制時從國外的匯攏的資金可能會有不合理的時間延誤，或因美國出口商在信用條款上以任何緣由而不愿意出售。

　　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. 雖然很少采用預(yù)先付款，提前支付部分(從25到50百分比)用于不常見的商品，這是由于商品的特點，一個不完整的合同可能會導(dǎo)致嚴重損失。

　　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，按說明書或特別圖樣制造的復(fù)雜的機械或設(shè)備，常需預(yù)付款項，這種預(yù)付款項實際上會成為不可償還的定金。