职称英语综合类考试教材补全短文文章及译文(5)_职称英语补全短文
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2014年职称英语综合类考试教材补全短文文章及译文（5）
2014年职称英语考试时间为3月29日。小编为您整理职称英语教材中，补全短文部分的文章及译文，希望对您有所助益。
Financial Risks
Several types of financial risk are encountered in international marketing;the major problems include commercial, political, and foreign exchange risk.(1)They include solvency, default, or refusal to pay bills.The major risk, however, is competition which can only be dealt with through consistently effective management and marketing.(2)Such risk is encountered when a controversy arises about the quality of goods delivered, a dispute over contract terms, or any other disagreement over which payment is withheld.One company，for example，shipped several hundred tons of dehydrated potatoes to a distributor in Germany.(3)The alternatives for the exporter were reducing the price, reselling the potatoes, or shipping them home again, each involving considerable cost.Political risk relates to2 the problems of war or revolution, currency inconvertibility3,expropriation or expulsion, and restriction or cancellation of import licenses.(4)Management information systems and— effective decision-making procees are the best defenses against political risk.As many companies have discovered, sometimes there is no way to avoid political risk4，so marketers must be prepared to aume them or give up doing busine in a particular market.Exchange-rate fluctuations inevitably cause problems, but for many years，most firms could take protective action to minimize their unfavorable effects5.(5)International Busine Machine Corporation, for example, reported that exchange loes resulted in a dramatic 21.6 percent drop in their earnings in the third quarter of 1981.Before rates were permitted to float,devaluations of major currencies were infrequent and usually could be anticipated, but exchange-rate fluctuations in the float system are daily affairs.词汇：
solvency 偿付能力 contract terms 合同条款 d _____________________________________________________________________
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ehydrated potato 脱水土豆
expropriation 剥夺„„所有权;没收、征用 expulsion.逐出，开除;呼出, 排出 cancellation 取消，注销;作废，废除 import license 进口许可证
exchange-rate fluctuation 汇率率波动 floating exchange rate 浮动汇率
International Busine Machine Corporation(美国)国际商用机器公司 注释：
1....encountered in day-to-day busine.??„?在日常的商务活动中遇到的。2.relate to„：与„„有关。例如：
We are interested in what relates to ourselves.我f门关、注与我f门自己有关的事。3.currency inconvertibility:货币的不可兑换性
4....sometimes there is no way to avoid political risk： ???„有时政治风险是不可避免的5....to minimize their unfavorable effects.把它们的不利影响—到最低程度。练习：
A Political risk is an environmental concern for all businees.B One unique risk encountered by the international marketer involves financial adjustments.C Commercial risks are handled eentially as normal credit risks encountered in day-to-day busine.1 D The distributor tested the shipment and declared it to be below acceptable taste and texture standards.E Floating exchange rates of the world's major currencies have forced all marketers to be especiallyaware of exchange-rate fluctuations and the need to compensate for them in their financial planning.F Many international marketers go bankrupt each year because of exchange-rate fluctuation.答案与题解：
1.C从文章结构上看，第一段提出要讨论三种主要的金融风险：商业风险、政治风险和外汇 险。第_____________________________________________________________________
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三、第四段的主题句告诉我们这两段分别讨论了政治风险和外汇风险，第二段自然是 谈商业风险,用C作该段主题句是最合适的。
2.B本段第二、第三句话列举了商业风险的种种表现形式，B说:“国际市场独有的一种风险 与金融调节有关。”后一句话的主语Such risk指的就是这一独特的风险，such在句子之间起 到了衔接作用。
3.D本句和前一句举例说明因产品质量争议而引起的所谓国际市场独有的商业风险。本句 主语the distributor指的就是上句中出现的a distributor in Germany，这里distributor通过重复 在句子之间起到了衔接作用。
4.A本段主要谈政治风险，因而选项A最合适。、5.E本段主要谈外汇风险，E说：“世界主要货币的浮动汇率制迫使所有商家特别关注汇率的 波动，并意识到需要调整金融计划来作补偿。”后一句以国际商用机器公司为例说明这一情况。
译文：金融风险
国际金融市场的风险存在几种类型，主要是商业风险、政治风险和外汇风险。
商业风险事实上是日常商务活动中一般的信用风险。包括偿债能力、违约和拒绝付款。然而 竞争才是最主要的风险，需要持续有效的管理和营销才能在竞争中立足。国际市场的二个独特的 风险是金融调节方面的风险。这种风险产生于有关货物质量、合同条款及货款不兑现方面引起的 争执。例如，有一家公司将几百吨脱水土豆运给德国一家批发商，这^^批发商经过检验认为这些 土豆的味道和质地不合标准。对于出口商这方来说,可以降低价格、另寻买主或将土豆运回国内，两者均需要付出相当大的代价。
政治风险与战争、变革、货币的不可兑换性、土地征用、驱逐出境、进口许可的限制或取消 有关。政治风险是所有商务活动都需要考虑的环境因素。是通过信息管理系统和有效的决策程序 防范政治风险的最好办法。许多公司都发现，有时政治风险是不可避免的，所以商家必须心中有 数或是放弃某些市场的交易o 汇率不稳定也必然会产生不利影响。但多年来，大多数公司都能采取预防性措施将这种不利 影响降到最低限度。世界主要货币的浮动汇率制迫使所有商家尤为关注汇率的波动，并意识到需 要调整金融计划来作补偿。例如，国际商用机器公司曾报道1981年第三季度的收益额因为汇率变 动而急剧下降了 21.6%。实行浮动汇率制以前，主要货币的贬值并不常见，而且通常可以预测得 到。但是在浮动汇率制度下，汇率的波动是很常见的。
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