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，且内附参考译文。

　　1. Unlike most of the world´s volcanoes, they are not always found at the boundaries of the great drifting plates that make up the earth´s surface; on the contrary, many of them lie deep in the interior of a plate.

　　[参考译文]跟世界上的大多数火山不同的是，它们(热点)并不总是在由构成地球表面巨大漂流板块之间的边界上出现;相反，它们中有许多位于一个板块较纵深的内部。

　　2. The relative motion of the plates carrying these continents has been constructed in detail, but the motion of the plates with respect to another cannot readily be translated into motion with respect to the earth´s interior.

　　[参考译文]携带这些大陆板块的相对运动已经能够被详细地表述出来，但是这些板块相对于另一些板块的运动还不能轻易地解释为它们相对于地球内部的运动。

　　3. As the dome grows, it develops seed fissures (cracks); in at least a few cases the continent may break entirely along some of these fissures, so that the hot spot initiates the formation of a new ocean. (略)

　　4. While warnings are often appropriate and necessary--the dangers of drug interactions, for example--and many are required by state or federal regulations, it isn´t clear that they actually protect the manufacturers and sellers from liability if a customer is injured.

　　[参考译文]尽管警告常常是适当而且必须的--比如对于药物相互作用的危险提出警告--许多警告还是按州或联邦政府规定要求给出的，然而(我们)并不清楚，如果顾客受到伤害时，这些警告是不是确实可以使得生产者和销售者豁免责任。

　　5. At the same time, the American Law Institute--a group of judges, lawyers, and academics whose recommendations carry substantial weight--issued new guidelines for tort law stating that companies need not warn customers of obvious dangers or bombard them with a lengthy list of possible ones.

　　[参考译文]与此同时，美国法律研究所--由一群法官、律师和理论专家组成，他们的建议分量极重--发布了新的民事伤害法令指导方针，宣称公司不必提醒顾客注意显而易见的危险，也不必连篇累牍地一再提醒他们注意一些可能会出现的危险。