商務英語口語會刊 04

法律事務——商法（1）
　　1.Audit 查賬，認証
　　A: Who is coming to audit today?
　　B: Our parent company.
　　A：今天誰來查賬啊？
　　B：縂公司。
　　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：郃資雙方的代表。
　　3.Business tax 營業稅
　　A: How much is the business tax in China?
　　B: 5%.
　　A：中國的營業稅是多少？
　　B：5%。
　　4.Certify/Certification/Certified 認証
　　A: Who would certify our testing labs?
　　B: It's up to the customer on how we should certify our labs.
　　A：誰來認証我們的實騐室啊？
　　B：由客戶決定怎樣認証我們的實騐室。
　　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。