證券翻譯中存在大量的專(zhuān)業(yè)詞匯和縮略語(yǔ)。專(zhuān)業(yè)詞匯，如“blue chips”（藍(lán)籌股）、“initial public offering”（原始股）、“defalcation”（虧空）等；縮略語(yǔ)如 “NASDAQ”（納斯達(dá)克）、“QFII”（寇非）、“LOF”（上市開(kāi)放式基金）。此外，有許多普通詞匯賦予了特定的含義，如call（看漲）、rebound（反彈）、dump（狂瀉）、inch up（緩升）、come to an end（收盤(pán)）、bottom up（觸底反彈）。而且，在證券英語(yǔ)中有大量對(duì)比性動(dòng)詞的使用，如： increase，rise, go up, advance, gain, grow, soar, skyrocket, leap, surge, peak, notch up, decrease, jump, drop, go down, fall off, decline, cut, reduce, level off, collapse, plummet, plunge, slump, tumble 等。
提振下行股市
Boost Slumping Stock Market
中國(guó)政府已經(jīng)暫停對(duì)中國(guó)的共同基金征收企業(yè)所得稅、希望以此提振中國(guó)不斷 下跌的股價(jià)。
Beijing has temporarily suspended the collection of corporate taxes from Chinese mutual funds in an attempt to boost the country’s slumping stock prices.
國(guó)有媒體昨晚公布了中國(guó)財(cái)政部和國(guó)家稅務(wù)總局(State Administration of Taxation)—則簡(jiǎn)短聲明，宣布暫不對(duì)基金征收企業(yè)所得稅，但沒(méi)有說(shuō)明這一措施將持 續(xù)多久。
China’s Finance Ministry and State Administration of Taxation announced the exemption in a brief statement carried by state media last night but did not say how long the measure would last.
國(guó)有媒體新華社報(bào)道稱(chēng)，這項(xiàng)優(yōu)惠適用于投資資金從證券市場(chǎng)取得的所有收入， 包括買(mǎi)賣(mài)股票、債券的差價(jià)收入，股權(quán)的利息、紅利收入，債券的利息、收入及其他 收入。
The exemption applies to all income from investment funds from securities markets— including stock and bond trading, and interest or dividends from stock or bond investments 一 according to state news agency Xinhua.
通知稱(chēng)，這項(xiàng)優(yōu)惠還適用于投資者從投資基金分配中取得的收入。
The exemption also applies to investors who receive income from such funds, the
notice said.
中國(guó)政府的這項(xiàng)政策意在提振中國(guó)股市:自去年10月份達(dá)到歷史高點(diǎn)以來(lái)，中國(guó)股市已經(jīng)下跌近40%。政府此舉與一年前的情況也形成了鮮明對(duì)比：當(dāng)時(shí)，中國(guó)官 員是在想方設(shè)法讓瘋狂的牛市減緩上漲速度。
The move is aimed at shoring up a market that has dropped almost 40 per cent since the historic peak it reached in October and contrasts with the situation a year ago, when officials were casting around for a way to slow a raging bull market.
去年5月，政府上調(diào)了股票交易印花稅，以阻止股市的急速上漲。在隨后的幾天 中，中國(guó)股市下跌超過(guò)15%,但很快就出現(xiàn)反彈，最終全年上漲近100%。
The government raised the stamp duty on all stock trading in May in an attempt to damp its meteoric rise. The market fell more than 15 per cent in the days following the announcement but soon rebounded and ended the year up nearly 100 per cent.
共同基金是中國(guó)最大的機(jī)構(gòu)投資者群體,350多只基金控制著超過(guò)4500億美元 資產(chǎn)Q對(duì)它們的證券投資收入免征企業(yè)所得稅，將提高它們及投資者的投資回報(bào)5。 中國(guó)的企業(yè)所得稅最高可達(dá)33%,但有很多優(yōu)惠政策，而且，中國(guó)政府最近已經(jīng)下調(diào) 了多數(shù)內(nèi)資企業(yè)的所得稅率。
Mutual funds make up the most significant group of institutional investors in China, with more than 350 funds controlling more than $ 450bn in assets. Cancelling the corporate tax they pay on their investments in securities will boost returns for them and for investors. The corporate tax rate in China can be as high as 33 per cent although there are numerous exemptions and the government has recently lowered the rate for most domestic companies.
全球投資者（包括境外的共同基金）不能直接投資中國(guó)股市，只能通過(guò)謹(jǐn)慎控制 的所謂合格境外機(jī)構(gòu)投資者（QFII）機(jī)制。中國(guó)政府至今發(fā)放的QFII額度總計(jì)只有 100多億美元，但承諾會(huì)將總額度提高到300億美元。
Global investors, including mutual funds, are not allowed to invest directly in Chinese stocks except through a carefully controlled scheme known as the qualified foreign institutional investor program, under which the government has issued total investment quotas of just over $ lObn, with promises to allow up to S 30bn.
中國(guó)基準(zhǔn)的上證綜合指數(shù)周三上漲2.53%,收于3761.61點(diǎn)，因?yàn)橛袀餮苑Q(chēng)，中 國(guó)計(jì)劃降低股票交易印花稅7。
China’s benchmark Shanghai Composite Index rose 2.53 per cent to 3,761.61 points on talk that the government was planning to lower stamp duty.
中國(guó)政府有控制股指水平的傳統(tǒng)，部分原因是害怕不斷下跌的股價(jià)可能引發(fā)社會(huì) 動(dòng)蕩。
Beijing has a history of acting to control the level of the index, in part because of fears that plummeting stock prices could lead to social unrest. （Jamil Anderlini，F(xiàn)inancial Times Thursday, March 20，2008）
