2014年職稱(chēng)英語(yǔ)(綜合類(lèi))教材補(bǔ)全短文文章及譯文5

　　Financial Risks

　　Several types of financial risk are encountered in international marketing ; the major problems include commercial, political, and foreign exchange risk.

　　(1) They include solvency, default, or refusal to pay bills. The major risk, however, is competition which can only be dealt with through consistently effective management and marketing.(2) Such risk is encountered when a controversy arises about the quality of goods delivered, a dispute over contract terms, or any other disagreement over which payment is withheld. One company，for example，shipped several hundred tons of dehydrated potatoes to a distributor in Germany. (3) The alternatives for the exporter were reducing the price, reselling the potatoes, or shipping them home again, each involving considerable cost.

　　Political risk relates to2 the problems of war or revolution, currency inconvertibility3,expropriation or expulsion, and restriction or cancellation of import licenses. (4) Management information systems and― effective decision-making processes are the best defenses against political risk. As many companies have discovered, sometimes there is no way to avoid political risk4，so marketers must be prepared to assume them or give up doing business in a particular market.

　　Exchange-rate fluctuations inevitably cause problems, but for many years，most firms could take protective action to minimize their unfavorable effects5. (5) International Business Machine Corporation, for example, reported that exchange losses resulted in a dramatic 21.6 percent drop in their earnings in the third quarter of 1981. Before rates were permitted to float,devaluations of major currencies were infrequent and usually could be anticipated, but exchange-rate fluctuations in the float system are daily affairs.

　　詞匯：

　　solvency 償付能力

　　contract terms 合同條款 d

　　ehydrated potato 脫水土豆

　　expropriation 剝奪……所有權(quán);沒(méi)收、征用

　　expulsion .逐出，開(kāi)除;呼出, 排出

　　cancellation 取消，注銷(xiāo);作廢，廢除

　　import license 進(jìn)口許可證

　　exchange-rate fluctuation 匯率率波動(dòng)

　　floating exchange rate 浮動(dòng)匯率

　　International Business Machine Corporation (美國(guó))國(guó)際商用機(jī)器公司

　　注釋?zhuān)?/P>

　　1.... encountered in day-to-day business. ??…?在日常的商務(wù)活動(dòng)中遇到的。

　　2.relate to…：與……有關(guān)。例如：

　　We are interested in what relates to ourselves.我f門(mén)關(guān)、注與我f門(mén)自己有關(guān)的事。

　　3.currency inconvertibility:貨幣的不可兌換性

　　4.... sometimes there is no way to avoid political risk： ???…有時(shí)政治風(fēng)險(xiǎn)是不可避免的

　　5.... to minimize their unfavorable effects. 把它們的不利影響―到最低程度。

　　練習(xí)：

　　A Political risk is an environmental concern for all businesses.

　　B One unique risk encountered by the international marketer involves financial adjustments.

　　C Commercial risks are handled essentially as normal credit risks encountered in day-to-day business.1

　　D The distributor tested the shipment and declared it to be below acceptable taste and texture standards.

　　E Floating exchange rates of the world's major currencies have forced all marketers to be especiallyaware of exchange-rate fluctuations and the need to compensate for them in their financial planning.

　　F Many international marketers go bankrupt each year because of exchange-rate fluctuation.

　　答案與題解：

　　1.C從文章結(jié)構(gòu)上看，第一段提出要討論三種主要的金融風(fēng)險(xiǎn)：商業(yè)風(fēng)險(xiǎn)、政治風(fēng)險(xiǎn)和外匯 險(xiǎn)。第三、第四段的主題句告訴我們這兩段分別討論了政治風(fēng)險(xiǎn)和外匯風(fēng)險(xiǎn)，第二段自然是 談商業(yè)風(fēng)險(xiǎn),用C作該段主題句是最合適的。

　　2.B本段第二、第三句話(huà)列舉了商業(yè)風(fēng)險(xiǎn)的種種表現(xiàn)形式，B說(shuō):“國(guó)際市場(chǎng)獨(dú)有的一種風(fēng)險(xiǎn) 與金融調(diào)節(jié)有關(guān)?！焙笠痪湓?huà)的主語(yǔ)Such risk指的就是這一獨(dú)特的風(fēng)險(xiǎn)，such在句子之間起 到了銜接作用。

　　3.D本句和前一句舉例說(shuō)明因產(chǎn)品質(zhì)量爭(zhēng)議而引起的所謂國(guó)際市場(chǎng)獨(dú)有的商業(yè)風(fēng)險(xiǎn)。本句 主語(yǔ)the distributor指的就是上句中出現(xiàn)的a distributor in Germany，這里distributor通過(guò)重復(fù) 在句子之間起到了銜接作用。

　　4.A本段主要談?wù)物L(fēng)險(xiǎn)，因而選項(xiàng)A最合適。 、

　　5.E本段主要談外匯風(fēng)險(xiǎn)，E說(shuō)：“世界主要貨幣的浮動(dòng)匯率制迫使所有商家特別關(guān)注匯率的 波動(dòng)，并意識(shí)到需要調(diào)整金融計(jì)劃來(lái)作補(bǔ)償?！焙笠痪湟試?guó)際商用機(jī)器公司為例說(shuō)明這一情況。

　　譯文：金融風(fēng)險(xiǎn)

　　國(guó)際金融市場(chǎng)的風(fēng)險(xiǎn)存在幾種類(lèi)型，主要是商業(yè)風(fēng)險(xiǎn)、政治風(fēng)險(xiǎn)和外匯風(fēng)險(xiǎn)。

　　商業(yè)風(fēng)險(xiǎn)事實(shí)上是日常商務(wù)活動(dòng)中一般的信用風(fēng)險(xiǎn)。包括償債能力、違約和拒絕付款。然而 競(jìng)爭(zhēng)才是最主要的風(fēng)險(xiǎn)，需要持續(xù)有效的管理和營(yíng)銷(xiāo)才能在競(jìng)爭(zhēng)中立足。國(guó)際市場(chǎng)的二個(gè)獨(dú)特的 風(fēng)險(xiǎn)是金融調(diào)節(jié)方面的風(fēng)險(xiǎn)。這種風(fēng)險(xiǎn)產(chǎn)生于有關(guān)貨物質(zhì)量、合同條款及貨款不兌現(xiàn)方面引起的 爭(zhēng)執(zhí)。例如，有一家公司將幾百?lài)嵜撍炼惯\(yùn)給德國(guó)一家批發(fā)商，這^^批發(fā)商經(jīng)過(guò)檢驗(yàn)認(rèn)為這些 土豆的味道和質(zhì)地不合標(biāo)準(zhǔn)。對(duì)于出口商這方來(lái)說(shuō),可以降低價(jià)格、另尋買(mǎi)主或?qū)⑼炼惯\(yùn)回國(guó)內(nèi)， 兩者均需要付出相當(dāng)大的代價(jià)。

　　政治風(fēng)險(xiǎn)與戰(zhàn)爭(zhēng)、變革、貨幣的不可兌換性、土地征用、驅(qū)逐出境、進(jìn)口許可的限制或取消 有關(guān)。政治風(fēng)險(xiǎn)是所有商務(wù)活動(dòng)都需要考慮的環(huán)境因素。是通過(guò)信息管理系統(tǒng)和有效的決策程序 防范政治風(fēng)險(xiǎn)的最好辦法。許多公司都發(fā)現(xiàn)，有時(shí)政治風(fēng)險(xiǎn)是不可避免的，所以商家必須心中有 數(shù)或是放棄某些市場(chǎng)的交易o(hù)

　　匯率不穩(wěn)定也必然會(huì)產(chǎn)生不利影響。但多年來(lái)，大多數(shù)公司都能采取預(yù)防性措施將這種不利 影響降到最低限度。世界主要貨幣的浮動(dòng)匯率制迫使所有商家尤為關(guān)注匯率的波動(dòng)，并意識(shí)到需 要調(diào)整金融計(jì)劃來(lái)作補(bǔ)償。例如，國(guó)際商用機(jī)器公司曾報(bào)道1981年第三季度的收益額因?yàn)閰R率變 動(dòng)而急劇下降了 21.6%。實(shí)行浮動(dòng)匯率制以前，主要貨幣的貶值并不常見(jiàn)，而且通?？梢灶A(yù)測(cè)得 到。但是在浮動(dòng)匯率制度下，匯率的波動(dòng)是很常見(jiàn)的。

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