商务英语口语会刊 NO.104

法律事务——商法（1）

1.Audit 查账，认证

A: Who is coming to audit today?

B: Our parent company.

A：今天谁来查账啊？

B：总公司。

2.Board of Directors 董事会

A: Who forms our Board of Directors?

B: Representatives from both sides of the joint venture.

A：哪些人组成董事会？

B：合资双方的代表。

3.Business tax 营业税

A: How much is the business tax in China?

B: 5%.

A：中国的营业税是多少？

B：5%。

4.Certify/Certification/Certified 认证

A: Who would certify our testing labs?

B: It's up to the customer on how we should certify our labs.

A：谁来认证我们的实验室啊？

B：由客户决定怎样认证我们的实验室。

5.Corruption 腐化

A: Corruption is not allowed under business law.

B: Right. Corruption disturbs the normal business environment.

A：腐化是违反商法的。

B：是的，腐化会扰乱正常的经济秩序。