商務英語口語會刊 NO.104

法律事務——商法（1）

1.Audit 查賬，認證

A: Who is coming to audit today?

B: Our parent company.

A：今天誰來查賬??？

B：總公司。

2.Board of Directors 董事會

A: Who forms our Board of Directors?

B: Representatives from both sides of the joint venture.

A：哪些人組成董事會？

B：合資雙方的代表。

3.Business tax 營業(yè)稅

A: How much is the business tax in China?

B: 5%.

A：中國的營業(yè)稅是多少？

B：5%。

4.Certify/Certification/Certified 認證

A: Who would certify our testing labs?

B: It's up to the customer on how we should certify our labs.

A：誰來認證我們的實驗室啊？

B：由客戶決定怎樣認證我們的實驗室。

5.Corruption 腐化

A: Corruption is not allowed under business law.

B: Right. Corruption disturbs the normal business environment.

A：腐化是違反商法的。

B：是的，腐化會擾亂正常的經濟秩序。