浙江大學博士英語翻譯課程資料.pdf

美國的事就是做生意 1925 年總統(tǒng)卡爾文 庫利吉如是說 當美國全國商業(yè)界仔細研讀 五月七日由參議院金融委員會通過的全面稅制改革方案的小字體印刷的細節(jié)規(guī)定附件時 他 們可能感到納悶 庫利吉所指的到底是哪個國家 這個被委員會主席 俄勒岡共和黨黨員 鮑勃 派克伍德重新修改過的新方案一眼看上去似乎是將稅務負擔從個人轉(zhuǎn)移到工商企業(yè)的 頭上 但是該議案非常微妙 大有講究 讓人不勝意外 它使美國變成了一個會計之國 上 星期幾百萬人伏身于袖珍計算器 算算自己是賺 是虧 還是正好持平 1 The business of America is business declared President Calvin Coolidge in 1925 As the nation s commercial classes examine the fine print of the sweeping tax reform bill passed May 7 by the Senate Finance Committee they may wonder what country Coolidge was talking about The bill remolded by Oregon Republican Bob Packwood the committee s chairman appears at first glance to be a major shift in tax burdens away from individuals and onto the shoulders of business Yet the proposal is so subtle so elegant so freighted with surprises that it is turning America into a nation of accountants millions of people sat hunched over their pocket calculators last week trying to figure out whether they would win lose or break even 為了籌集足夠的錢 平均減免 6 3 的個人聯(lián)邦稅 委員會的這個議案要向公司額外征收一 千億美元稅金 該計劃會減少或取消公司很多很重要的優(yōu)惠 包括公司購買經(jīng)營設備的投資 稅款扣除 以及計算所得稅時可全部扣除的業(yè)務招待費 另外 很多關于個人稅法的修改提 案 例如對個人退休金賬戶的控制 都將改變消費者花錢和攢錢的方式 影響到全體美國人 2 To raise enough money to give individuals an average 6 3 federal tax break the committee s bill would levy an extra 100 billion on corporations The plan would reduce or abolish many cherished business preferences including the investment tax credit for companies that buy business equipment and the full deductibility of corporate entertainment In addition many of the proposed changes in individual tax law for example the curbing of individual retirement accounts will affect corporate America by changing the way consumers spend and save 好幾種產(chǎn)業(yè) 包括房地產(chǎn)開發(fā)商和餐館老板已開始憤怒地抗議 他們聲稱派克伍德的計劃單 把他們挑出來承擔多于他們應承擔的稅收份額 但大部分的公司經(jīng)理似乎贊成委員會的這項 提案 他們認為這是一個較為公正的計劃 此外 從長遠的觀點來看 它有助于提高美國經(jīng) 濟效率和經(jīng)濟增長 例如 議案對 推遲納稅 在實質(zhì)上的取消 能制止將投資資本流入故 意虧損的企業(yè)以求減稅的行為 普魯?shù)ば獱柋ｋU公司董事長羅伯特 貝克說 我能接受這 個議案 配合執(zhí)行 3 Several industries including real estate developers and restaurateurs have started howling in protest They claim that Packwood s plan singles them out for more than their share of reform The majority of corporate leaders though appear to be lining up in favor of the committee s proposal They see it as a relatively equitable plan and moreover one that could help by boosting U S economic efficiency and growth in the long run The bill s virtual abolition of tax shelters for example could stop the flow of investment capital into ventures that deliberately lose money to create tax breaks Said Robert Beck chairman of the Prudential insurance company I could take that bill and run with it 參議院委員會增收公司所得稅的提案沒有以前苛刻 比較起來 去年十二月眾議院通過的稅 制改革議案建議增收1 400億美元的營業(yè)稅 全國制造商協(xié)會稅收及財政政策副會長保羅 哈 德說 人們有支持參議院委員會議案的強烈意向 其基本原因主要是損害管理 假如在 1 000 億美元和 1 400 億美元的稅額增收之間選擇 你肯定會選 1 000 億美元 4 The Senate committee s proposed increase in corporate income taxes is less harsh than in 及時雨考研考博網(wǎng) QQ 602318502 earlier proposals By comparison the tax reform bill passed by the House of Representatives last December would increase business taxes by about 140 billion Says Paul Huard vice president of taxation and fiscal policy for the National Association of Manufacturers There ill be a strong inclination to support the Senate committee s bill and the rationale will be largely damage control If you have to choose between a 100 billion tax increase and a 140 billion one ou take the 100 billion 為換取堵塞漏洞 參議院委員會議案把最高營業(yè)稅率從 46 降低到 33 作為對公司的回 報 曼哈頓查斯銀行董事長威勒德 巴切說 這個議案不同的地方就是相比較而言稅率低 了很多 5 In exchange for taking away loopholes the Senate committee s bill would reward businesses by lowering the top business tax rate from 46 to 33 Said Willard Butcher hairman of Chase Manhattan Bank What s different about this tax bill is the very significantly ower rate 如果報怨意味著延誤議案進程 那么即使實施稅改后負擔加重的公司可能也不愿意抱怨了 稅制改革過程長久 盡管未卜之事甚多 卻是戰(zhàn)略性的計劃 芝加哥 Rubloff 金融服務公司 總裁斯蒂芬 辛克萊抱怨道 從 1984 年以來這個計劃一直在進行 如果他們愿意下決心 告訴我們稅法到底變成怎樣 我們就可以繼續(xù)做我們的生意了 這個希望是很可能變?yōu)楝F(xiàn) 實的 因為委員會的建議連交好運 上星期里根總統(tǒng)在稅改行動聯(lián)盟 由一些公司和貿(mào)易 協(xié)會組成 的談話中全力支持了派克伍德計劃 6 Yet even businesses that would carry a larger burden under the committee s plan may be reluctant to make a fuss if it means holding up the bill s progress The drawn out process of tax reform with all its uncertainty has strategic plans Complains Stephen Sinclair president of Rubloff Financial Services in Chicago This has been going on since 1984 If they would just make up their minds and tell us what the tax law is going to be we could go on and do our business That prospect seems increasingly probable now that the committee s proposal is on a roll President Reagan speaking last week to the Tax Reform Action Coalition a group of corporations and trade associations gave the Packwood plan full support 盡管表面上受到普遍的接受 議案仍然存在一些頗有爭議的部分 如果議案通過的話 很多 公司都不得不做巨大的改革 其中 7 Despite its apparent mainstream acceptance the bill nonetheless contains features that ill be loudly debated and if passed will force businesses to make drastic changes Among them 取消投資稅款扣除 取消這一項是任何稅制改革計劃的重要組成因素 因為在未來的五年之 內(nèi)它能為政府節(jié)約 1 400 億美元 但它給從煉鋼廠到航空公司等一系列資本密集的產(chǎn)業(yè)帶 來困難 因為這些產(chǎn)業(yè)是靠投資稅款扣除提供設備的投資經(jīng)費 對從事制造設備的公司來說 這意味著雙重打擊 因為它們及它們的客戶都將失去投資稅款扣除 伊利諾斯州洛克弗德的 一家叫 Circle Boring 機床廠的董事長格蘭 愛克堡說 我很驚訝國會已經(jīng)忘記 1969 年他們 取消投資稅款扣除時給我們行業(yè)造成怎樣的災難 8 Repealing the investment tax credit Eliminating this program is a crucial ingredient of any tax reform plan because it will save the Government almost 140 billion over the next five years Yet it could cause hardship for capital intensive businesses ranging from steelmakers to airlines 及時雨考研考博網(wǎng) QQ 602318502 which have relied on the credits to help finance their investments in equipment It represents a double whammy for companies that produce manufacturing equipment because both they and their customers will lose the credits Said Glenn Ekberg president of Circle Boring a machine tool maker in Rockford Ill I m surprised Congress has orgotten what a disaster they created for jobs in our industry when they cut the investment tax credit off before in 1969 設立 20 這一最低公司稅 這一條能防止一些賺大錢的公司在交所得稅時逃避交稅 以前 由于有漏洞 很多大公司都這么干 根據(jù)一個消費者和勞工團體 稅收公正公民 所做 的調(diào)查 波音公司 國際電話電報公司 通用動力公司 灰狗汽車旅游公司 格魯曼公司 還有其它一些公司 從 1981 年到 1984 年間沒有交過稅 波音公司董事長 T A 威爾遜評 論說 人們抱怨我們使用各種手段延期納稅 我寧愿上交最低限度的稅款 而不要再聽那 些指責 9 Creating a 20 minimum corporate tax This would prevent large profitable companies from getting off scot free at income tax time as many have done in the past because of loopholes Boeing ITT General Dynamics Greyhound and Grumman among others paid no taxes between 1981 and 1984 according to a study by Citizens for Tax Justice a consumer and labor group Commented T A Wilson chairman of Boeing The complaint is that through various techniques we defer taxes I would just as soon have a minimum tax and take a lot less of that flak 取消個人資本收益減稅 委員會的計劃取消一項現(xiàn)有條款 即準許納稅人出售股票 房產(chǎn)和 其它不動產(chǎn)所得的百分之六十免于課稅 相反 這些收益作為平常收入予以課稅 這個規(guī)定 會嚴重影響企業(yè)公司 比如依靠風險資本貸款來籌集經(jīng)費的硅谷電子工業(yè)暴發(fā)戶們 原因是 如果他們的利潤稅率增高 那些潛在的資金提供者會失去一個重要的優(yōu)惠 打算反對委員會 計劃的加州參議員阿蘭 克郎斯敦說 對于那些能創(chuàng)造未來科技的年輕人來說 這無疑是 在他們的革新道路上設置了一個巨大的障礙 10 Eliminating the capital gains break for individuals The committee s plan repeals the current provision that allows taxpayers to exclude from taxation 60 of the long term profits they make when they sell stocks real estate and other assets Instead such gains would be taxed as ordinary income Doing away with the capital gains break could hurt entrepreneurial companies like Silicon Valley s electronics upstarts which depend on venture capital financing Reason those potential backers would lose an important incentive if their profits were taxed at a higher rate Says California Senator Alan Cranston who plans to fight the committee s change It would put a tremendous obstacle in the path of the innovative young men and women who can create the technologies of the future 取消對個人退休金捐帳戶贈的稅款扣除 盡管納稅人個人能就帳戶利息所得延期納稅 但他 們不能再以捐款的方式在每年的稅款中扣除最高可達 2000 美元的稅款 委員會決定免除退 休金帳戶中的大部分補助費 因為政府為此今年要化去 130 億美元 而且從來沒有證實過這 些補助能促使消費者節(jié)省下更多的錢 但是在 2500 億美元個人退休金帳戶中持有一大塊的 銀行和互助基金卻不想接受這個建議 11 Eliminating deductions for IRA contributions Individual taxpayers would no longer be able to deduct up to 2 000 in annual contributions though they would still be allowed to defer taxes on the interest they earn on their accounts The committee decided to wipe out much of the IRA benefit because the accounts are expected to cost the Government some 13 billion this year and it has never been proved that they prompt consumers to save more But banks and mutual funds which together hold a large chunk of the 250 billion in IRA accounts want to shoot down this part of the proposal 取消業(yè)務招待費的扣除 在盛行白葡萄酒和畢雷礦泉水的今天 業(yè)務經(jīng)理們雖然很少再在午 及時雨考研考博網(wǎng) QQ 602318502 餐時喝三瓶馬提尼酒 但他們?nèi)匀谎杆俜e欠大筆帳單 委員會的計劃只允許企業(yè)扣除 80 的業(yè)務招待費而不是全部 餐館業(yè)警告說 稅改提案最終會使 130 萬服務員 服務員助手和 其他工作人員丟掉飯碗 12 Curbing the deductibility of business entertainment Though few business executives still drink three martinis at lunch in these days of white wine and Perrier they continue to run up huge bills The committee s plan would allow businesses to deduct only 80 of entertainment expenses instead of the full tab The restaurant industry warns that the tax reform proposal could eventually cost the jobs of some 1 3 million waiters busboys and other workers 取消貸款利息扣除 納稅人不再允許扣除在汽車貸款 信用卡結存和其他非抵押上所得的利 息 這也許會給貸方及交通工具 大設備生產(chǎn)商的生意帶來損失 庫奧柏斯與來布蘭德會計 事務所 稅收政策 主任伊拉 薩皮羅說 這會改變?nèi)藗冑徺I高價商品的方式 他們寧可 用現(xiàn)金買些便宜貨 而不愿借錢買貴重東西 13 Repealing the deductibility of interest on consumer loans Taxpayers would no longer be allowed to write off the interest they pay on auto loans credit card balances and other nonmortgage financing This may bring a loss of business for lenders and the makers of vehicles and heavy appliances Said Ira Shapiro director of tax policy at the Coopers to make a deepimpression onsomebody to make asleep to be broken down 公民自由 指國家法律給予保證的自由 如言論自由 信仰自由 等 電腦的存在確實造成了一系列急需我們處理的新的社會問題 這包括軟件盜版 電腦行騙 黑客現(xiàn)象 病毒破壞 電腦的不可靠性和社會受系統(tǒng)故障影響的脆弱性 電腦監(jiān)控和隱私侵 犯 電腦業(yè)過分宣揚電腦以及電腦化工作環(huán)境中生活質(zhì)量的惡化現(xiàn)象 3 The very existence of computers has created a new range of social problems or issues with which we urgently need to grapple These include the theft of software the use of computers to commit fraud the phenomenon of hacking sabotage in the form of viruses the unreliability of computers and the vulnerability of society to system failure computerized monitoring and the invasion of privacy the excessive hyping of computers by the computer industry and traces of deterioration in the quality life in the computerized workplace 這些問題中有些是全新出現(xiàn)的 而在其他問題上 電腦的存在只是翻新了那些 舊 的道德問 題 如 是 與非 誠實 忠心 負責 信任和公平 4 Some of these issues are entirely new but in other respects computers have merely created new versions of such old moral issues as right versus wrong honesty loyalty responsibility confidentiality and fairness 由于電腦業(yè)是一個相對比較新和開放的領域 所以電腦職業(yè)本身既無時間 也無組織能力去 建立一套有約束力的道德規(guī)范 歷史久一些的職業(yè) 如醫(yī)學業(yè)和法律業(yè) 已有差不多幾個世 紀的時間來形成他們的行為準則 另外還有一個問題是 和醫(yī)生或律師的開業(yè)有所不同 電 腦的使用超出了電腦行業(yè)本身的范圍 我們現(xiàn)在都是電腦用戶 在某種程度上 我們都和從 事電腦職業(yè)的人一樣 面臨著同樣的道德困惑和忠信矛盾 許多的道德困惑 如 是否盜版 軟件 就是新的 灰色地帶 已被接受的準則或社會慣例中很少有這種灰色地帶 更不用說 已制定的判例法了 5 Because computing is a relatively new and open field the computer 及時雨考研考博網(wǎng) QQ 602318502 profession as such has had neither the time nor the organizational capability to establish a binding set of moral rules or ethics Older professions like medicine and the law have had literally centuries to formulate their codes of conduct And there is another problem too computer usage unlike the practice of medicine or of the law goes outside the profession We are all computer users now and we are all to some extent faced with the same ethical dilemmas and conflicts of loyalty as computer professionals Many of these dilemmas whether or not to copy software for instance are new grey areas for which there is little in the way of accepted rules or social conventions let alone established case law not to mention not to disturbto be dominated byto realizeto be given withto be subject toto fire somebody to put something aside to stop something 電腦用戶和電腦專業(yè)人員面臨的道德問題有很多 其中包括 盜版軟件真的是偷盜行為嗎 軟件開發(fā)者應該擁有哪種知識產(chǎn)權 所謂的 不侵害他 人 的電腦犯罪 如襲擊銀行電腦系統(tǒng) 是否有點比侵害他人的犯罪更能讓人接受 電腦專 業(yè)人員是否該因他們在系統(tǒng)中設立的電腦安全措施不嚴格而被起訴 黑客入侵只是一個 無傷大雅的玩笑還是一種等同于擅闖 偽造和 或 偷盜的罪行 抑或黑客是我們公民自由的 護衛(wèi)者 制造病毒是否該被認為是故意破壞而加以懲罰 秘密儲存在電腦中的個人信息是否構成讓人難以忍受的侵犯隱私 個人和雇員有權受到 多少隱私保護 誰對電腦故障或電腦程序中的錯誤負責 該讓電腦公司對軟件實行擔保 嗎 追求 智能 這樣一個目標是否現(xiàn)實 是否正確 我們是否該把我們的生活托付給所謂的 人工智能 專家 系統(tǒng) 如果工作環(huán)境全部電腦化會讓勞動力技能下降和 或 更加失去個性 更加疲乏和煩悶時 我們是否還該如此呢 電腦專業(yè)人員在向公眾銷售系統(tǒng)或展示電腦時 可以就電腦的能力說謊嗎 電腦公司 鎖定 客戶使用他們的產(chǎn)品 是道德行為嗎 電腦專業(yè)人員該受行為準則的限制嗎 如果是的話 又是些什么準則呢 6 The ethical questions faced by computer users and computer professionals are numerous but they include the following Is copying software really a form of stealing What sort of intellectual property rights should software developers have Are so called victimless computer crimes against banks for example somehow more acceptable than crimes with human victims Should computer professionals be sued for lax computer security in the systems they build Is hacking merely a bit of harmless fun or is it a crime equivalent to burglary forgery and or theft Or are hackers guardians of our civil liberties Should the creation of viruses be considered deliberate sabotage and be punished accordingly Does information on individuals which has been clandestinely stored in a computer constitute an intolerable invasion of privacy How much protection are individuals and employees entitled to Who is responsible for computer malfunctions or errors in computer programs Should computer companies be made to provide a warranty on software 及時雨考研考博網(wǎng) QQ 602318502 Is intelligence a realistic and a proper goal to pursue Should we trust our lives to alleged artificially intelligent expert systems Should we allow the workplace to be computerized if it de skills the work force and or increases depersonalization fatigue and boredom Is it acceptable for computer professionals to make false claims about the capabilities of computers when selling systems or representing computers to the general public Is it ethical for computer companies to lock in customers to their products Should indeed computer professionals be bound by codes of conduct and if so what should it include 為電腦行業(yè)制定道德規(guī)范存在著一個問題 那就是它沒有醫(yī)學業(yè)或法律業(yè)那樣的職業(yè)地位 正如瑞森拉理工學院的德伯拉 約翰遜在她有關這個問題的各篇文章中說 電腦專業(yè)人員更 像工程師 在大部分時間他們像雇員一樣工作 無權單獨行事 他們有專業(yè)知識 卻通常擁 有非常有限的自主權 他們常團隊而不是單獨運作 只從事大項目中的幾個小部分 他們常 常遠離所做工作產(chǎn)生的效果和影響 也沒有一個聯(lián)合的有制度的行業(yè)組織 關于他們對老板 客戶 同行人士以及廣大社會的責任 通常會引起紛爭 7 One problem in developing ethical guidelines for the computer profession is that it does not have the status of professions like medicine or the law As Deborah Johnson of Rensselaer Polytechnic Institute has argued in her various writings on the subject computer professional are rather like engineers Mostly they work as employees rather than in their own right While they have esoteric knowledge they typically have quite limited autonomy They often work in teams rather than alone and on small segments of large projects They are usually distant from the effects of their work and they do not have a single unifying and regulating professional organization Conflicts can occur among their obligations to their employer their client their co professionals and to the wider society 盡管電腦專業(yè)人員的社會地位較低 但使用電腦儲存重要的金融 市場 人事 健康 研究 和軍事信息 卻讓那些專業(yè)人員 從低微的操作人員到系統(tǒng)開發(fā)總管 手中擁有了新型的權 力 這種權力不是被刻意尋求的 但電腦專業(yè)人員卻發(fā)現(xiàn)自己擁有了掌握老板 客戶 同行 人士和大眾的權力 這種權力很容易被那些毫無顧忌或易受誘惑的人濫用 8 Yet despite the lower social status of computer professionals the use of computers for storing vital financial marketing personnel health research and military information puts new forms of power in the hands of those professionals from the humble operator to the chief systems developer This power is not specifically sought but nevertheless computer professionals do find themselves in positions of power over employers clients co professionals and the general public and it is power that can be easily abused by those without scruples or those who easily fall victim to temptation 老板會被心懷不滿的員工要挾 這些員工能改變口令或在軟件中插入 定時炸彈 或 邏輯炸 彈 它們會在某個給定的時間讓整個系統(tǒng)處于癱瘓狀態(tài) 比如 據(jù)新聞報導 明尼阿波利 斯一家公司的一位程序員被指控勒索 他曾威脅說 除非公司在他找到另一份工作前每星期 付給他 350 美元 否則他將要引爆公司電腦系統(tǒng)的 定時炸彈 一位愛爭論的華盛頓特區(qū)的 政府財政分析員更改了財政部辦公室電腦的口令 還拒絕告訴他的上司 因為他不同意他們 及時雨考研考博網(wǎng) QQ 602318502 的政策 加拿大安大略省一家公司的雇員在公司電腦里植入一個 邏輯炸彈 以使整個系統(tǒng) 在某個時間被全部抹掉 因為他對他的加薪被延誤不滿 分別摘自 1985 年 5 月 23 日 明尼 阿波利斯星論壇報 1986 年 2 月 9 日 華盛頓郵報 1987 年 11 月 3 日 多倫多全球郵報 9 Employers can be held to ransom by disgruntled employees who have the ability to change passwords or insert software time bombs or logic bombs that can knock out entire systems on a given date For example according to press reports a programmer with Minneapolis company was charged with extortion after threatening to trigger a time bomb in the firm s computer system unless he received 350 per week until he found another job a controversial Washington D C government financial analyst changed the password to the Treasurer s office computer and refused to tell his superiors because he disagreed with their policies and an employee of an Ontario Canada company planted a logic bomb in the company s computer designed to erase the entire system on a certain date he was unhappy about a delayed salary increase Minneapolis star Tribune 23 May 1985 Washington Post 9 February 1986 Toronto Globe Mail 3 November 1987 respectively 客戶完全受控于系統(tǒng)設計師 只有系統(tǒng)設計師知道系統(tǒng)是如何運作的 也受控于那些顧問 其實顧問提供的服務并不是完全有必要的 還受控于那些幾乎是自主定價的壟斷電腦供應 商 總的來說 社會易受電腦專業(yè)人員的行為影響 因為大部分公眾都不明白專業(yè)人員管轄 的項目的危險性或潛在的東西 信息是金錢 也是力量 信息技術革命讓電腦專業(yè)人員處于 極大的誘惑中 是否濫用這種能接近機密性寶貴信息的權力是這個新行業(yè)人士所面臨的最重 要的道德困惑之一 10 Clients are at the mercy of systems designers who alone know how a system works consultants whose services may not strictly be necessary and monopoly computer suppliers who can virtually write their own bills Society as a whole is vulnerable to the actions of computer professionals because most in the general public do not understand the dangers or implications of projects under the professionals command Because information is both money and power the revolution in information technology has placed computer professionals under severe temptation whether or not to abuse this power of access to confidential valuable information is one of the most important ethical dilemmas facing members of the new profession 電腦業(yè)教育家也有特別的責任去確保未來一代的電腦專業(yè)人員了解電腦引起的社會問題 尤 其是他們將來作為電腦專業(yè)人員每天會面臨的道德沖突 未來的畢業(yè)生也會在某種程度上被 認為是 專家 或這個行業(yè)的代言人 向更廣闊的世界詮釋電腦 總的來說 他們將是和各種 組織 工場和社會有密切