商务英语翻译 之 词汇翻译
I.词义的选择
（一） 根据汉语的表达习惯确定词义 1. a low figure 小数目
2. workers on low incomes 低收入工人
3. The simplest way to succeed in business is to buy low and sell high. 生意成功最简单的途径就是贱买贵卖。
4. The value of the pound has fallen to a new low against the dollar. 英镑兑换美元的比值已跌到新的（最）低点。 5. We sell cheap quality goods. 我们销售物美价廉商品。
6.We have made you an offer at a very competitive price. 我方已按很低的价格向贵方报盘。
7.You will find our prices for these goods very popular. 贵方将会看出我方此批货物的价格是很便宜的。 （一）根据汉语的表达习惯确定词义 1.Please make us your lowest quotation for bikes. 请报自行车最低价。
2.If you feel interested in our business proposal, please send us the samples together with your best terms and conditions.
如对我方业务建议有兴趣，请寄样品，并告最惠条款。
3.As we have quoted you our rock-bottom price, we can’t give you any more discount.
如对我方业务建议有兴趣，请寄样品，并告最惠条款。 （二）根据词性确定词义
1. He gets a 10% commission on everything he sells. 他每卖一件商品得百分之十的佣金。
2. Party B is commissioned by the manufacturers to buy steel plates. 乙方受制造厂家的委托购买钢板。
3. Those who come early to the sale get first choice. 这次大贱卖，早到的顾客可优先选购。
4. Our products are manufactured from the choice grades of material and will satisfy you in every respect.
我方产品均用上等材料制成，因此，在各方面都会使贵方满意。
（三）根据专业来确定词义
1. The premium rates vary with differed interests insured. 标的的不同而有所差异。
2. Bank interest rates are going to rise this month.
银行利率在本月要上调。
3. His business interests are very extensive.
他在多家企业中拥有股份。
4. Due diligence should be done before finalizing any large investment or acquisition.
Due diligence 按字面的意思就是“应有的勤奋”，而在企业融资领域里，是指律师、会计师等专业人员和知识审核有关资料是否准备齐全的一个过程，业内通常译为“尽职调查”或“审慎调查”。
在确定大笔投资或收购前需要进行尽职调查。
5. The terms of the transaction have been negotiated on an arm’s length basis. on an arm’s length basis （法律用语）并非按一般英汉字典上的解释“同对方保持一定距离”，而是引申作“正常、公平的交易”。 交易条款按照公平原则商订。
6. The company has raised its joint venture equity to 70% to gain management control, which has tripled its initial investment and is now expanding its product range and manufacturing capacity to meet growing demands.
equity 通常指“公正，公平”的意思，而在金融市场上指的是企业资产中所占的股份。
initial investment是商贸中常用的术语，通常译为“先期投资”或“预付款”，而
不是“一开始的投资”。
公司将其在合资企业的股份增至70%，以获得管理控制权，这使其先期投资增加了两倍，而且现在正在扩大产品范围和生产能力来满足不断增长的需求。 （四）根据词的搭配关系和上下文来确定词义 以一个常见的词为例：account
可指“账户、客户、生意往来关系”，复数则可指“账目、会计部门、账款”等，它在不同搭配或上下文中可有不同的含义：
1. Accounts payable is created when a firm deals with suppliers who extend credit. 公司与供货商交易时因其提供赊销而产生应付账款。
2. The company is one of our major accounts, so we should do our best to satisfy their needs.
那家公司是我们的主要客户之一，因此我们得尽可能满足他们的需求。 3. The CFO was accused of falsifying the company accounts. 财务总监被控伪造公司账目。 4. She works in accounts. 她在会计部门工作。
5. The newly established company opened an account in HSBC. 这个新成立的公司在汇丰银行开立了账户。 II.词义的引申（extension）
1. Every life has its roses and thorns. 每个人的生活都有苦有甜。 2. sleep deficit 睡眠不足
词义的引申——在一个词原始意义的基础上，根据上下文和逻辑关系进一步加以引申，选择适当确切的译语词汇来表达，避免生搬硬套地逐字死译。 （一）词义的转化
翻译时，如果完全生搬硬套词典给出的字面意义，对号入座，会使译文生硬晦涩，含糊不清，甚至不知所云。因此，有时应根据上下文和原词的字面意义，做适当的转化。
1. These days, the U.S. economy isn’t “graduating enough scientists to fill the need of the coming decades,” says Charles C. Leighton, “That’s a real concern.”