太奇教育“每日一练”进行中，近期太奇教育向广大考研学子连续推出MPAcc会计硕士英语英译汉重要短语句型。为了更好地帮助大家巩固并夯实基础，今天太奇教育为考生整理MPAcc英语英译汉专项自测训练，最后还附有参考译文。

　　Directions:

　　Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on the Answer Sheet 2.(15 points)

　　The chief US negotiator, Trade Representative Charlene Barshefsky, described the deal as “profoundly important”, “absolutely comprehensive” and an excellent one for American business.

　　1)At a meeting with Ms.Barshefsky yesterday afternoon, president Jiang Zemin called the deal as “good， historic and realistic”, and a win-win for both sides, which showed that both countries saw the issue from a strategic viewpoint.

　　2)China’s entry into the WTO will have profound ramifications(分支、分派) for the country. Binding her to international trading rules and encouraging foreign firms to invest by providing a system less based on rule by the idiosyncrasies(特性) of an official and more on transparent laws and regulations.

　　3)It will accelerate a process of closing money losing and over-manned state companies and moving labor and capital into marketdriven businesses. In the short term, it will drive up unemployment as inefficient, capital intensive state industries shed labor and shut down.

　　It also marks a vital political victory for Prime Minister Zhu Rongji, the main proponent, along with Mr. Jiang, of China’s membership, who offered a similar deal in Washington in April.

　　The NATO bombing of the Chinese EMBAssy in Belgrade, froze negotiations from May until September.

　　4)For Mr.Zhu，WTO membership will serve as a motor for reform of state companies, banking, insurance, securities and other industries.

　　At a news conference just before she left China, Ms. Barshefsky said the support of the two presidents had been crucial. Presidents Bill Clinton and Jiang Zemin met in Auckland and agreed to put the talks back on track, with a deadline of the next round of WTO talks that will begin in Seattle on November 30.

　　Ms. Barshefsky, full of energy despite the six day marathon, presented the agreement’s main details. Overall tariffs will fall to an average of about 17 per cent and on farm goods to 14.5 per cent or 15 per cent, while China will make significant liberalization on importing such goods, especially wheat, corn, cotton and other bulk commodities.

　　5)China will eliminate nontariff quotas within five years, some in two to three years. It will cut tariffs on imported cars from the current 80-100 per cent to 25 per cent by 2006 and allow foreign financial institutions to finance the purchase of cars.

　　参考译文

　　1.昨天下午会见巴尔舍夫斯基女士时，江泽民主席称该协议是“好的，具有历史意义和现实意义的”，而且对双方来说是一个双赢的协议。它表明两国都是从战略的高度来审视这一问题的。

　　2.中国加入世贸组织将对其自身产生深远影响——通过提供一套更少由官员个人喜好而左右、更多建立在透明的法律法规之上的制度，使自己接受国际贸易规则的约束并鼓励国外公司的投资。

　　3.它将加速关闭亏损和冗员的国有企业的进程，促进劳动力和资本加速流向受市场驱动的企业。短期内，因低效、资本密集型的国有工业的裁员和停产，失业现象也将加剧。

　　4.对朱总理来说，世贸组织成员资格将成为国有公司、银行业、保险业、证券业及其他行业改革的动力。

　　5.中国将在五年内消除关税配额，其中一些将在两年到三年内解除。这将使进口汽车的关税从目前的80%—100%减至2006年的25%，并允许国外金融机构为购车提供资金。