商務(wù)翻譯是為經(jīng)貿(mào)活動(dòng)服務(wù)的，具有很強(qiáng)的功利性，講究功效和利益，注意實(shí)效。鑒于此類翻譯的性質(zhì)特點(diǎn)和功能作用，北京翻譯公司在翻譯商務(wù)時(shí)尤譯者應(yīng)確保譯語(yǔ)邏輯嚴(yán)謹(jǐn)縝密，措辭準(zhǔn)確規(guī)范，一定要避免因誤譯、錯(cuò)譯、漏譯而可能帶來(lái)的糾紛和損失。這就要求譯者除應(yīng)具備良好的雙語(yǔ)基本功外，還應(yīng)具有一定的相關(guān)專業(yè)知識(shí)和認(rèn)真的工作態(tài)度。具體說(shuō)來(lái)，北京翻譯公司在商務(wù)翻譯時(shí)要尤其注意以下兩點(diǎn)：

力求信息等值

所謂翻譯中的信息等值，指的是譯文中完整地再現(xiàn)原文的核心信息、主要信息。就是商務(wù)翻譯而言，譯文所轉(zhuǎn)達(dá)的經(jīng)貿(mào)信息，如涉及經(jīng)濟(jì)政策、經(jīng)貿(mào)往來(lái)方式、范圍等重要內(nèi)容時(shí)應(yīng)與原文所表達(dá)的內(nèi)容高度一致。

譯例：

經(jīng)濟(jì)技術(shù)開(kāi)發(fā)區(qū)和高新技術(shù)產(chǎn)業(yè)開(kāi)發(fā)區(qū)的產(chǎn)品出口企業(yè)，在減免稅期滿后，凡當(dāng)年出口產(chǎn)值達(dá)到規(guī)定比例的，可按減按10%的稅率征收企業(yè)所得稅；先進(jìn)技術(shù)企業(yè)減免期滿仍為先進(jìn)技術(shù)企業(yè)的，可延長(zhǎng)三年減按10%的稅率征收企業(yè)所得稅。

The income tax of the export enterprises in the Economic and Technology Developing Zone of high and New Technology Industries.If the value of export products in thar year reach the proportion that is required.The technologically advanced enterprises after finish of the tax exemption period.The income tax of the enterprise can levied at a tax rate of 10% in extending 3 years.The local income tax of the enterprise shall be exempt in same period.

就此譯文，有學(xué)者一針見(jiàn)血地指出，姑且不論譯文中出現(xiàn)的單詞拼寫(xiě)錯(cuò)誤、英文語(yǔ)法錯(cuò)誤，從“信息等值”標(biāo)準(zhǔn)來(lái)衡量，譯文沒(méi)能如實(shí)轉(zhuǎn)達(dá)中文稿中的政策信息，最后一句竟憑空增加了免稅信息；假如外商憑此向重慶要求免稅，真不知該如何辦理？改譯：

After the expiration of the state-stipulated tax reduction or expiration period,the export-oriented enterprises in the Economic and Technological Development Zone and the New and High-tech Development Zone can enjoy the following preferential tax treatment:their enterprise income tax is levied at reduced rate of 10% of their business proceeds when their annual gross export value reaches the standard set by Chongqing Municipal Government for that year.If the enterprises are high-tech ones and can remain advanced technologically after the state-stipulated tax reduction or exemption period expires,they can enjoy this tax reduction treatment for another 3 years-the enterprise income tax rate for them is 10% of their business proceeds.

注重專業(yè)規(guī)范

商務(wù)語(yǔ)言是商務(wù)文化群體廣泛使用的一種特定語(yǔ)言，其內(nèi)容和讀者有很強(qiáng)的針對(duì)性。為避免日后產(chǎn)生異議和糾紛，商務(wù)文書(shū)的語(yǔ)言組織受到特別的重視，尤其注重專業(yè)規(guī)范的措辭和嚴(yán)謹(jǐn)縝密的句法結(jié)構(gòu)等方面。在英譯商業(yè)文件時(shí)，應(yīng)使譯文在體例和風(fēng)格等方面符合英語(yǔ)商務(wù)文書(shū)的特點(diǎn)，保持譯文與原文風(fēng)貌的一致。例如：

1）精加工及深加工產(chǎn)品

有人把“精加工及深加工產(chǎn)品”翻譯為fine processed/deep processed products,可地道的英語(yǔ)表達(dá)法卻是Elaborately Transformed Manufactures(ETMS)或者h(yuǎn)ighly processed goods.

2）合同自簽字之日起6個(gè)月仍不能生效，雙方均有權(quán)解除合同。

In case the contract cannot come into force within SIX months after the date of signing the contract,the contract shall be binding neither to Party A, nor to Party B.

“雙方均有權(quán)解除合同“按字面似乎可譯為both parties shall have the right to cancel the contract,但卻有悖事理邏輯。合同一經(jīng)簽署，即對(duì)雙方實(shí)行法律約束，不是哪一方能自行取消的問(wèn)題。因此，這里的“解除”實(shí)指“對(duì)雙方不再具有法律約束力”，不可望文生義。