【第一题】

　　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 in 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 in itself constitute “doing business”.

　　The State 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 of legalized copy of the corporation’s articles of incorporation (in English or a certified translation).

　　【参考译文】

　　一般而言，外国公司都是以设立分公司的形式在美国进行投资。然而，这种方式纵使可行，不足之处也非常显著，特别体现在所需缴纳的高额税款方面。

　　当某公司被视作为外国子公司时，就可以免受美国联邦规章制度的限制。但要想成为合格的一分子并享受此番待遇也并非易事，需要满足相应条件，即它需要遵守其它国家的规章，这也就是美国对外国子公司的定义。

　　在美国，公司开始营业被学术地称为“办公”，其标志一般是需要有办公区，货物储备以及工作人员等等。否则就未能达标。换句话说，无论是直接在本地售货，还是通过经销商或第三方代销都不算“办公”。

　　其实，美国检验这些外国子公司是否合格的流程相当简单，与此相比，检验公司名称的过程就及其繁复。必须确保没有重复或容易混淆的名字。因为保护已纳税的公司的商标名也是政府应尽的义务之一。在美国大多数州，检验外国子公司是否合格的流程相对来说比较简单，只要缴纳更名费，再用英文(或官方翻译)对公司商品合格证进行公证就可完成。

　　【第二题】

　　Crime control is a pretty complex question, the first step, of course, is deterrence to stop people from committing crime in the first place. That involves the economy. Are there enough jobs for everyone? There should be. And social structure, are there enough support system? And so on. When people are convicted, and put in prison, then the goal should be to have reform programs inside prisons. So they want person comes out, they don’t return to a life of crime. If the education program and drug treatment program have been cut, convicted criminals are not being reformed.

　　译文：如何控制犯罪率是一个十分复杂的问题。首先，当然要防止犯罪行为的发生。包括从经济方面来说，是否有足够的工作提供给所有人?这个是应该要保证的;从社会机构来说，是否有足够的社会保障体系?等等。而一旦人们犯了罪，被关进监狱了，那么监狱里就需要有改造计划，可以让这些人出狱之后，不再回到犯罪生涯。如果停掉教育计划和毒品治疗方案，那就无法对这些犯人就行改造了。

　　评析：本篇段落翻译选自2008年春季高口的听力原文，这就暗示了广大口译考生，历年的听力原文等材料是平时训练的重要资源，平时多积累，考试的时候方可胸有成竹。

　　本篇段落关注的是一个常见的社会问题如何控制犯罪率。段落给出了两点建议，一个是要防患未然;二是在对犯人实施改造计划。内容对考生来说应该并不陌生，语速也较为平缓，作为两段翻译的的第二段，在难度上是可以接受的。

　　本段词汇较为常见。注意deterrence，意是“威慑，制止”，这里考生也可将名词转译为动词，译为“防止犯罪行为的发生”;另外，convict这个单词意为“判…有罪”，convicted criminals指“囚犯，犯人”。

　　段落的句子结构较为简单。考生只需注意这个长句：When people are convicted, and put into prison, the goal should be to have reform programs inside prisons, so that when the person comes out, they don't return to a life of crime. 这个句子虽长，但只要理解语义，理清分句之间的逻辑关系，如when引导的是从句，the goal 后面的内容是主句，so that作的是目的状语。划分好结构，再按句子本身的语序进行翻译就可以了。

　　总体而言，本篇英译中难度适中，主题也不偏颇另类，考生在平时注意对社会问题的积累，多进行真题练习，把握好时间和心态，相信会顺利完成翻译。