2014年職稱英語(綜合類)教材補全短文文章及譯文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);沒收、征用

　　expulsion .逐出，開除;呼出, 排出

　　cancellation 取消，注銷;作廢，廢除

　　import license 進口許可證

　　exchange-rate fluctuation 匯率率波動

　　floating exchange rate 浮動匯率

　　International Business Machine Corporation (美國)國際商用機器公司

　　注釋：

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

　　2.relate to…：與……有關(guān)。例如：

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

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

　　4.... sometimes there is no way to avoid political risk： ???…有時政治風險是不可避免的

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

　　練習：

　　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險：商業(yè)風險、政治風險和外匯 險。第三、第四段的主題句告訴我們這兩段分別討論了政治風險和外匯風險，第二段自然是 談商業(yè)風險,用C作該段主題句是最合適的。

　　2.B本段第二、第三句話列舉了商業(yè)風險的種種表現(xiàn)形式，B說:“國際市場獨有的一種風險 與金融調(diào)節(jié)有關(guān)?！焙笠痪湓挼闹髡ZSuch risk指的就是這一獨特的風險，such在句子之間起 到了銜接作用。

　　3.D本句和前一句舉例說明因產(chǎn)品質(zhì)量爭議而引起的所謂國際市場獨有的商業(yè)風險。本句 主語the distributor指的就是上句中出現(xiàn)的a distributor in Germany，這里distributor通過重復 在句子之間起到了銜接作用。

　　4.A本段主要談?wù)物L險，因而選項A最合適。 、

　　5.E本段主要談外匯風險，E說：“世界主要貨幣的浮動匯率制迫使所有商家特別關(guān)注匯率的 波動，并意識到需要調(diào)整金融計劃來作補償?！焙笠痪湟試H商用機器公司為例說明這一情況。

　　譯文：金融風險

　　國際金融市場的風險存在幾種類型，主要是商業(yè)風險、政治風險和外匯風險。

　　商業(yè)風險事實上是日常商務(wù)活動中一般的信用風險。包括償債能力、違約和拒絕付款。然而 競爭才是最主要的風險，需要持續(xù)有效的管理和營銷才能在競爭中立足。國際市場的二個獨特的 風險是金融調(diào)節(jié)方面的風險。這種風險產(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 爭執(zhí)。例如，有一家公司將幾百噸脫水土豆運給德國一家批發(fā)商，這^^批發(fā)商經(jīng)過檢驗認為這些 土豆的味道和質(zhì)地不合標準。對于出口商這方來說,可以降低價格、另尋買主或?qū)⑼炼惯\回國內(nèi)， 兩者均需要付出相當大的代價。

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

　　匯率不穩(wěn)定也必然會產(chǎn)生不利影響。但多年來，大多數(shù)公司都能采取預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匯率制迫使所有商家尤為關(guān)注匯率的波動，并意識到需 要調(diào)整金融計劃來作補償。例如，國際商用機器公司曾報道1981年第三季度的收益額因為匯率變 動而急劇下降了 21.6%。實行浮動匯率制以前，主要貨幣的貶值并不常見，而且通?？梢灶A測得 到。但是在浮動匯率制度下，匯率的波動是很常見的。

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