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orthiness of the customer； then makes a decision to approve or decline the order。 1。The department must then monitor the condition of approved customers and collect all due receivables。 Careful credit checking and effective collection procedures in this department can greatly reduce the risks inherent in factoring。
As the head of the credit department； the credit manager is responsible for seeing that the department operates effectively。 2。He must develop the factor’s credit policies in consultation with senior factoring associates； and he is in overall command of everything from credit and collections to bankruptcy and liquidations。 If only the factor is a commercial bank division； the credit manager is a bank vice president； and credit policy must also be approved through top management of the bank。
3。Assisting the credit manager may be several supervisors who have credit responsibilities of their own and who also oversee the analysis and approval of customer orders through the credit specialists。 Credit supervisors typically spend about eighty percent of their time handling large customer orders。 If only a customer order exceeds a supervisor’s credit authority； he is responsible for making recommendations to the credit manager。 A supervisor also reviews a subordinate’s credit decision if only the subordinate is unsure of the extent of the credit risk or if only a client questions a particular credit decision。
In extremely large credit exposures； supervisor’s bear the responsibility for analyzing the credit position of the customers and deciding on credit limits。 To do this； they must regularly obtain current data from various credit information sources。 They must also have extensive contact with each customer to determine operational performance and progress。 Frequently； supervisors are called upon to give advice on what should be done to improve a company’s financial condition。 4。Meeting all these responsibilities requires that each supervisor continuously observe and study the industries with which he is concerned； so that he is capable of anticipating market changes which may affect his accounts。
5。A supervisor’s major challenge is to maintain a fine balance between the demands of clients that all their customer orders be approved and the questionable financial position of some of the customers。 In reviewing any credit decision； a supervisor must be capable of weighing a variety of elements； including the possibility of losing the client； the customer’s credit position； and the extent of any possible loss。
英译汉第四节 译文分析
一、中级英译汉试题练习精选语段40段译文及分析
1。【译文】20年以来，唐·迪戈·德拉贝假装扮成传奇浪漫英雄佐罗，在阿尔塔加利福尼亚成功地反抗了西班牙人的压迫。他在牢中度过了20个春秋，现在必须找到一个接班人，以阻止唐·拉斐尔·蒙特罗向墨西哥总统桑塔·安纳将军购买加利福尼亚的企图。蒙特罗拥有权势，曾是阿尔塔加利福尼亚的前任西班牙州长，是剥夺德拉贝加自由、夺去他妻子和女儿生命的凶手。阿莱汉德罗·穆列塔过去是一名强盗，被德拉贝改造成一个新佐罗。德拉贝希望两人携手彻底挫败蒙特罗的计划。新佐罗重披德拉贝加的战袍，与那位令他的前辈倾心的女人开始了一段浪漫之旅。 （注意定语从句的翻译）
【分析】Imprisoned （过去分词作状语） for two decades； he now must find a successor to stop （不定式做目的状语） Don Rafael Montero — the powerful； former Spanish governor of Alta California （为Montero的同位语） who （定语从句修饰Montero） cost de la Vega his （指de la Vega） freedom； his wife and his daughter； is making plans to purchase California from Mexico’s president； General Santa Anna。 （48 words）
2。【译文】如果老板的椅子没有扶手（通常来访者的椅子是没有扶手的），别人就会看见他把一只脚或双脚放在办公桌上。如果这位老板的上司走进他的办公室，该老板不可能摆出明显的显示地位（拥有权）的姿势，而是摆出一些更为微妙的姿势以表明他的拥有权，比如把脚放在办公桌较低的抽屉上或把脚使劲贴在办公桌的桌腿上。（注意主语从句的翻译法）
【分析】If his superior enters his office； it is unlikely that （主语从句） the boss would take an obvious territorial （ownership） posture but （复合结构） would resort to more subtle gesture such as putting his foot on the lower drawer of his desk or （or引导两个ing结构） placing his foot hard against the legs of the desk to stake （不定式做目的状语，作谓语动词would resort的状语） his claim of the ownership。 （56 words）
3。【译文】在谈判中摆出这种姿势会让人恼怒，你必须让此人改变姿势，因为腿翘在椅上或把脚搭在桌上的时间越长，他那无所谓的或敌对的态度就会拖得越长。一个简单的办法是给他点东西让他看，这样他就不得不改变姿势。（注意区分句子的主干结构）
【分析】Such gestures can be quite annoying if （状语从句） they （指代gestures） are found during negotiation； and it （代词预指，代替 “for 。。。 to make”不定式） is vital for you to make the person change to a different position； because the longer he stays in the legoverchair or feetondesk position； the longer he will have an indifferent or hostile attitude （本原因状语从句中the more 。。。； the more 。。。结构表示“越……，越……”）。 （48 words）
4。【译文】我讲过多次，接触与认同不是一码事。我们同中国仍有很大的分歧，但我们也相信，减少这些分歧的最佳办法是，积极地提出这些分歧，坦诚地讨论这些分歧。克林顿总统不仅私下这样做了，而且也在中国人民和全世界面前公开地这样做了。（注意代词them的理解和翻译）
【分析】We continue to have sharp differences with China； but （复句连词） we also believe that （宾语从句） the best way to narrow （不定式作定语） those differences is by raising them （代词指代those differences） vigorously and （引导两个ing结构，平行结构） discussing them honestly： as （引导方式状语） President Clinton did （代动词，代替raising与discussing部分的含义） not only in private； but （连接两个状语成份） openly before the Chinese people and the world。 （46 words）
5。【译文】多年来，不论在美国或在中国我觉得生活得很自在，在纽约坐地铁和在北京街上骑自行车一样地熟练。今天我可以住在一个贫农的家里，同他们一起啃窝窝头、吃干菜、睡在马棚里。第二天，我也许就坐着波音747飞机越过大洋，然后在华尔道夫饭店吃晚饭。虽然地点和主人都不同，但我会感到同样地自在。（注意本语段为叙事模式）
【分析】I could one day be staying with a poor peasant family； partaking （ing分词做状语） with them their meals of steamed sorghum buns and dried cabbage and （引导平行结构，把两个ing分词连在一起） sleeping in their horse shed； and （连接第二个分句，与前文one day呼应） on the next I might be flying abroad on a Boeing 747 and （连接I might部分第二个谓语） then having dinner at the WaldorfAstoria and （连接I might部分第三个谓语）be equally at ease in both places and with both hosts。 （61 words）
6。【译文】我一生中，无论做什么都要做得最好，但我只有中等偏上的能力和资质。我之所以做出些成绩的主要原因是我的好运和我的恩人给我契机。1956年，我成为周恩来总理的英文翻译，一直干了17年。在那期间，我随总理多次出访之外，还参加了为基辛格和尼克松访华的口译和笔译工作。后来，我先后担任了中国驻华盛顿联络处的参赞、外交部国际司副司长、美大司副司长、中国驻美使馆公使衔参赞、中国驻斐济、基里巴斯和瓦努阿图大使、驻英大使和联合国副秘书长。（注意本语段为叙事模式，并注意本段中专有名词的翻译）
【分析】I then served consecutively as Counselor in the Chinese Liaison Office in Washington； D。C。； Deputy Director of the Department of International Organizations and Conferences and then Deputy Director of the Department of American and Oceanic Affairs of the Foreign Ministry； MinisterCounselor in the Chinese Embassy in the United States of America； Ambassador to Fiji； Kiribati and Vanuatu； Ambassador to the Court of James’s in London； and UnderSecretaryGeneral of the United Nations。（注意复合连词的连接成份）（72 words）
7。【译文】杰斐逊一贯坚信：“知识就是力量，知识就是安全，知识就是幸福。”他离开总统职务后有心创办的那项最重要的的事业有了成果，这让他的晚年又明亮了起来。这就是他曾经投入最热情的关怀、最大的心血和热诚的工程。工程的实现为他留下的是一座丰碑：创建弗吉尼亚大学。他要建的大学是一所“面非常广、自由空气浓厚和非常现代化的学府，使公众认为值得赞助，也能吸引其他各州的年轻人来共同分享一杯知识之羹，同我们亲如兄弟。” （注意识别so as to这一结构）
【分析】He wanted a university “on a plan so broad and liberal and modern （broad、liberal和modern为a plan的后置定语）； so as to be worth patronizing （动名词结构充当宾语，主动形式表示被动） with the public support； and （与前面的目的状语从句 to be构成平行结构） be a temptation to the youth of other States to come and （连接两个平行结构） drink of the cup of knowledge and fraternize with us。” （45 words）
8。【译文】大学开学数周之后，杰斐逊写道，他“生命的最后历程以创立和扶植一所给后代提供教育的学校来结束。”他希望学校对他们的品德、自由、名声和幸福都起到有益而永久的影响。在最后的日子里，他一直积极参与学校的事务，直至逝世前3个月还出席了他最后一次委员会会议。他认为，创办这所大学是他一生中最伟大的成就之一。（注意情态动词would的翻译）
【分析】He would remain （系动词） active in the affairs of the university until the end of his life； attending （现在分词作伴随状语） his last board meeting only three months before his death； and （连接两个分句he would remain和he would regard） he would regard his role in founding the university as （介词，与regard构成搭配） one of the greatest accomplishments of his life。 （46 words）
9。【译文】总统先生，我很高兴有机会向您提问。您带着友好的微笑，踏上了中国的土地，并来到北大校园，