问答题 In general, investment in the United States will be in the form of a subsidiary. It is possible for a non-U.S corporation to operate a branch office in the United States, but there are significant disadvantages to a branch, particularly with respect to its tax treatment.
Branches of non-U.S corporations are not subject to federal regulation or registration requirements. However, each state will require a "foreign" corporation to "qualify" before "doing business" in that state. A corporation will be considered "foreign" if it is organized under the laws of another country or another state, and so this is not a requirement imposed only on non-U.S investors.
"Doing business" is a technical term that implies a substantial presence in the state. This would include the ownership of leasing of real property, the maintenance of a stock of goods for local sale, employee and the like. Selling products to local customers, either directly or through an independent sales representative or distributor, would not itself constitute "doing business".
The states actually exercise little control over the qualification process other than to ensure that the qualifying entity's name is not confusingly similar to an already registered entity and that all registration fees and taxes are paid (qualification is basically a form of taxation). In most states, qualification for a non-U.S corporation consists of a relatively easy application, a registration fee, and a notarized or legalized copy of the corporation's articles of incorporation (in English or a certified translation).

【正确答案】在美国投资一般采用子公司的形式进行。非美国公司可以分支机构的形式在美国经营，但分支机构的形式有很大的不利之处，特别是在税务待遇方面。

【答案解析】[解析] 第一句的subsidiary兼形容词和名词，这里作名词用，中文可译为“辅佐者，附件，附属的事物”，根据第二句a branch office的提示，可译作“子公司，分公司”。第二句中的词组with respect to是“关于”的意思，与respect一词作“尊敬”解无关，下列词组都有“关于”的意思：as regards, with regard to, with reference to, as concerns, concerning。这些词组和短语在英译中应明确各自的准确意思和表达，在中译英时又可灵活替换。一词多义，尤其是差别较大的现象，考生应给予足够重视。

问答题 Branches of non-U.S corporations are not subject to federal regulation or registration requirements. However, each state will require a "foreign" corporation to "qualify" before "doing business" in that state. A corporation will be considered "foreign" if it is organized under the laws of another country or another state, and so this is not a requirement imposed only on non-U.S investors.

【正确答案】非美国公司的分支机构不受联邦政府监管，也无登记注册的要求。然而，各个州都要，求“外国”公司在该州“经营”之前先要“够资格”。如某公司是按照另一国家或另一个州的法律组建的，则被认为是“外国”公司，因此这一要求并不仅仅针对非美国投资者。

【答案解析】[解析] be subject to的翻译应特别关注，译为“隶属……的约束，受……的监管”。be not subject to后接两个宾语federal regulation和registration requirements，直译为“非美国公司的分支机构不受联邦政府规章制度的监管，也不受登记要求的约束”。译文后半句有些拗口，可能是受到be subject to的约束牵制，不妨改译作“不受联邦政府监管，也无登记注册的要求”。

问答题 "Doing business" is a technical term that implies a substantial presence in the state. This would include the ownership of leasing of real property, the maintenance of a stock of goods for local sale, employee and the like. Selling products to local customers, either directly or through an independent sales representative or distributor, would not itself constltute "doing business/

【正确答案】“经营”是一个技术术语，在某一个州经营意味着公司在该州是实际存在的。这包括在该州拥有租赁的房地产、保持用于向当地销售的存货、聘用雇员等等。直接或通过独立销售代表或经营商向当地客户销售产品，其本身并不构成“经营”。

【答案解析】[解析] 1)定语从句的译法。term后有一较长的定语从句，可考虑将从句和主句分开译，变成两个独立简单句，即“‘经营’是一个技术术语，在某一个州经营意味着公司在该州是实际存在的”。译成汉语时不一定要在结构上动手术，只要适当按照原句的意群或停顿群，译成后置的并列分句即可。采取这种译法往往要重复关系代词所代替的词，有时可在这些词之前加上指示代词“这”、“这些”等，使意义表达明确。
Educators hold that quality-oriented education is a new educational mode which aims to deal with the deficiencies of an exam-oriented education.教育工作者认为素质教育是一种新的教育模式，它可以弥补应试教育的缺陷。
The 21st century is an age of electronic networks that will bind us all together.二十一世纪是一个网络时代，网络将把我们联系在一起。
2)静态到动态的转换。上文有四处名词作动词的转译和一处动词的添加。名词性词组a substantial presence，直译为“一种真实的存在”，译成汉语可变换词性，转译作动词，并在从句中添加主语译成“公司在该州是实际存在的”。the ownership of leasing of real property可转译作动宾结构的词组“拥有租赁的房地产”。maintenance的原意是“保持，维持”，转译成动词时译文为“保持用于向当地销售的存货”。在最后一个名词前更是添加了动词“聘用”，保持了前后结构的一致性，这一点非常重要。
Every state is the best judge of what is required to safe guard its national security.每个国家自己才能最好地判断需要什么来保卫自己国家的安全。(名词译成动词)
Millions of the people in the mountainous areas are finally of f poverty.千百万山区人民终于摆脱了贫穷。(介词短语译成动词)
If is a very in formative meeting.会上透露了许多信息。(形容词译成动词)
He is wonderfully patient.他的忍耐功夫着实令人吃惊。(副词译成动词)

问答题 The states actually exercise little control over the qualification process other than to ensure that the qualifying entity's name is not confusingly similar to an already registered entity and that all registration fees and taxes are paid (qualification is basically a form of taxation).

【正确答案】各州对公司资格审查的过程实际控制很少，更多的是确保这家合格实体的名称不与已登记注册的公司名称相近或造成混淆，并且确保该实体支付所有的登记注册费和税款(符合资格与否基本上是一个税收问题)。

【答案解析】[解析] exercise除“练习，锻炼”的意思外还有“实行，履行；运用，发挥，行使”等意，同样是一个由字面意思转为引申义、比喻义的例子，如：exercise a power是“行使权力”的意思。exercise control over即“对……实行控制”。
little...other than...是该句的一个难点，other than前有否定词nobody或none时，than后面的内容是排除在否定之外，也即被肯定的。因此原文强调前者实施资格审查的过程很少，而后者确保实体名称的有效性和费用的清算是重要的。
动词ensure(确保)后为宾语从句，包括两方面内容，一是the qualifying entity's name is not confusingly similar to an already registered entity即“这家合格实体的名称不与已登记注册的公司名称相近或造成混淆”，二是all registration fees and taxes are paid即“该实体支付所有的登记注册费和税款”。另外，qualification(资格)一词应添加动词译成“符合资格与否”。

问答题 In most states, qualification for a non-U.S corporation consists of a relatively easy application, a registration fee, and a notarized or legalized copy of the corporation's articles of incorporation (in English or a certified translation).

【正确答案】在大多数州，一家非美国公司要获得经营资格，须提出相对而言是比较容易的申请、支付登记注册费以及提交经公证或认证的公司章程(英文文本或经鉴证的英译本)。

【答案解析】[解析] 翻译时仍然要根据上下文添加动词，可译成“获得资格”。同样，译a relatively easy application时需添加动词“提出”，译作“提出相对而言是比较容易的申请”。a registration fee添加动词“支付”，译作“支付登记注册费”。a notarized or legalized copy of the corporation's articles添加动词“提交”，译作“提交经公证或认证的公司章程”。词语的添加或出于语义的需要，即清楚地表达原文，或出于语法的考虑，即补充语法成分，使译文意义完整。例如：Skills, know-how and efficient communications are critical in developing efficient foreign exchange operations.运用各种操作技巧、专门知识和开展有效的相互交流对于外贸交易的成功是举足轻重的。
notarized or legalized copy of the corporation's articles of incorporation(in English or a certified translation)中出现了几个低频词notarized, legalized, certified。article一词虽为大家所熟悉，文中却用了它的一个较少使用的意思“条款，章程”，多用于法律文件、规定、合同等。