客户服务代表英文介绍（精选8篇）
篇1：客户服务代表英文介绍
客户服务代表英文介绍
Demonstrated ability in the provision of sales support services.Includes establishment of the client base,extensive customer servicing,telemarketing,cold calling and sales territory development.Consistently met/exceeded sales goals and instituted sales programs;sales increased from $8 to $25 million.Thorough knowledge of management production;assure timely and accurate presentation of goods;adept at coordinating delivery processes,organization of delivery schedules and monitoring delivery personnel.Extensive experience in facilitating operational procedures,Respond to customer complaints;resolve problem elements;interact with credit department to ascertain customer account status.Handle sourcing of vendors,contract negotiation,purchasing,correspondence,account adjustments and inventory control.Exceptional communication/interpersonal and organizational skills.EXpERIENCE
1989-present OXbrIDGE,INC.Interface with merchandising personnel,at all levels,and provide technical information on company products and services.Interact with customers,providing advice in the selection of products.Monitor production to ensure realization of customer specifications.Collaborate with contracting merchandisers for contract negotiation on supplies.Conduct extensive materials costing processes.Coordinate delivery schedules and monitor delivery personnel.Organize promotional demonstration activities for home and Hew York marketing office.Respond to and resolve customer complaints.Manage office operations and produce correspondence.Control stock and conduct purchasing procedures.Assist sales department in establishing client base/sales territories.EDUCATION
1993-present pROpHET JUNIOR COLLEGE
Associate Degree program
Computer Operations program:Lotus 1-2-3,Database III,Typing,Word-processing(Multimate),Business Math,Speech Communication,Introduction to Computers and English Composition.想了解更多自我介绍相关文章.请继续阅读自我介绍网
篇2：客户服务代表英文介绍
Demonstrated ability in the provision of sales support services.Includes establishment of the client base,extensive customer servicing,telemarketing,cold calling and sales territory development.Consistently met/exceeded sales goals and instituted sales programs;sales increased from $8 to $25 million.Thorough knowledge of management production;assure timely and accurate presentation of goods;adept at coordinating delivery processes,organization of delivery schedules and monitoring delivery personnel.Extensive experience in facilitating operational procedures,Respond to customer complaints;resolve problem elements;interact with credit department to ascertain customer account status.Handle sourcing of vendors,contract negotiation,purchasing,correspondence,account adjustments and inventory control.Exceptional communication/interpersonal and organizational skills.EXpERIENCE
1989-present OXbrIDGE,INC.Interface with merchandising personnel,at all levels,and provide technical information on company products and services.Interact with customers,providing advice in the selection of products.Monitor production to ensure realization of customer specifications.Collaborate with contracting merchandisers for contract negotiation on supplies.Conduct extensive materials costing processes.Coordinate delivery schedules and monitor delivery personnel.Organize promotional demonstration activities for home and Hew York marketing office.Respond to and resolve customer complaints.Manage office operations and produce correspondence.Control stock and conduct purchasing procedures.Assist sales department in establishing client base/sales territories.EDUCATION
1993-present pROpHET JUNIOR COLLEGE
Associate Degree program
篇3：《英文报阅读举隅》的介绍与研究
报刊英语所涉及的体裁很广。翻开英文报刊, 我们看到的是各种具有不同特点和风格的体裁:消息报道、特写文章、新闻评论、小品文、天气预报、广告等。毫无疑问, 报刊本身所具有的特质就决定了其刊登的新闻类体裁占据着举足轻重的地位。新闻的简单定义是:新闻是对受众所关注的新近发生的事实的报道, 因此最具有传播效应、也最能给人留下深刻印象是新闻最大的特质。提升英语交际能力的方法有很多, 显然阅读英语报刊新闻就是其中一个及时的、能够引起人们极大兴趣的、而且又能快速掌握地道英语的快捷方式。鉴于上述原因, 目前国内很多大专院校英语专业都纷纷开设英语报刊文章选读课程, 通过这种有效的方式激发学生的兴趣, 拓宽认知英语语言的途径, 加深对英语世界文化的认同, 提高学生的英语学习效率。
学习和研究报刊英语已成为英语学习不可或缺的一个手段, 这在很大程度上是由英语语言本身多层次、多角度、纷繁复杂的特质所决定的。报刊英语在越来越信息化、传媒化的社会中所占据的重要性不言而喻, 了解和掌握报刊英语的特质, 是完善英语学习的一个途径, 是构成英语教学的一个重要层面。报刊英语研究作为外语专业中的一门学科, 在近代中国, 它是何时被纳入到学者研究视野中的呢?这是一个非常有趣、也是非常有意义的话题。
1839年11月4日, 在澳门正式创办的马礼逊教育会学校将英语教学引入中国本土, 成为中国近代英语教学之滥觞, 因此追溯学者对中国近代报刊英语之研究也应该从这一时间开始。翻检由上海书店出版社出版、周振鹤先生所编著的《晚清营业书目》 (2005年第1版) , 并未有相关著作问世;翻阅由北京图书馆编纂的《民国时期总书目——语言文字分册》之《英语》部分 (195页—259页) , 可以发现有关探讨英语报刊阅读的著作仅有四本, 分别是《英文报阅读举隅》 (1933年9月初版) 、《英文新闻例释》 (1946年7月一版) 、《英文报纸读法》 (1946年8月初版) 和《怎样读英文报》 (1947年7月初版) ; (1) 又根据刊登在《教育杂志》 (1909年—1933年) 、《申报》 (1872年—1933年) 和《中华教育界》 (1912年—1933年) 上的售书广告, 可以断定陈希周先生于1933年所编著的《英文报阅读举隅》理应是中国近代第一部探讨报刊英语的著作。有幸在旧书市场购得此本书籍, 拜读过后, 收获颇多。这本书籍对研究中国报刊英语学术史本身具有重要的学理价值和史料价值, 但至今未发现有任何的论文和著作提及此本书籍, 故在此有必要向大家做以详细的介绍。
《英文报阅读举隅》之概括性介绍
从这本书前的例言中可以对作者编写此书的目的和编写风格窥见一斑:“1.本书可供学习阅看英文报纸者自修之用, 并可採作英文课本。读者读完此书, 对于阅看英文报纸之困难, 可解决大半。2.本书内容, 大半搜集最近一年来各种英文报纸之记事, 几二百条, 英汉对照, 每条并附有[注]及[参考]。读者于依照[注]及译文研究原文之后, 尤须注意[参考]材料之运用。3.全书分短简、政治、外交、军事、经济等十四栏, 乃为便于学习之目的, 但英文报纸并未有此种严格分类, 读者请勿误会。4.每栏之末, 附以该类记事之常用单语及短句 (Phase) 。读者阅看英文报纸遇有难解之名词及词句时, 则可依其性质应属于何栏者, 即于该栏之末检阅之——陈希周谨启一九三二年五月廿二日。” (2)
《英文报阅读举隅》所收编的英语新闻全部来自于当时在国内、国际上具有影响力的主流权威的英语报刊。英语新闻材料分别来自于中国的The China Press、The Shanghai Times、North China Daily和Peking-Tientsin Times;日本的The Japan Advertiser、The Japan Times and Mail、The Japan Chronicle和The Osaka Mainichi;英国的Daily Mail和Times;美国的The New York World。 (3) 显然, 由于《英文报刊阅读举隅》所列举的英语新闻均来自于具有国际影响力, 并享有良好信誉的英语报刊, 这就不仅有力地保证了所收录新闻的时效性、真实性、客观性、重要性及价值性, 而且也保证了其所使用的新闻英语语言的标准性、规范性、真实性及地道性, 上述的这些因素为一般读者掌握报刊英语知识、提高报刊英语阅读技巧提供了必要的前提条件。
《英文报阅读举隅》收录英语新闻所涉及的主题情况
此书涵括的英文报阅读材料按照体裁划分为:新闻、公告和广告。所收集的英文报刊新闻涉及民国社会和亚洲、欧洲、美洲国家的各个领域, 主题极为广泛, 信息量广博, 按新闻的报道内容分类, 共涉及13大类别的英语新闻, 下面将按照分类列出其涉及的重要英语新闻主题。
第1类:“短简:人事及一般消息”类新闻。共计13条, 涉及中国的有4条, 涉及日本的有5条, 剩下的消息涉及朝鲜、南斯拉夫及其他欧美国家。
第2类:政治类新闻。共计17条, 其中涉及中国的有6条, 涉及日本的有2条, 涉及英国的有3条, 涉及德国的有2条, 涉及苏俄的有2条, 涉及印度的有1条, 涉及西班牙的有1条。
第3类:外交类新闻。共计14条, 主要有下列主题, “中国任命驻日新公使、重光葵受命为驻华日使、有田氏受命为公使 (日本) 、中国致国联声明书、蒋介石劝言忍耐、日奥修约、国际联盟下次会议议程……”
第4类:军事类新闻。共计15条, 主要有下列主题, “炮舰检阅 (中国) 、张学良力主无抵抗主义、‘剿共’军克服三市镇、湖南预防省防、二十架军用飞机到沪——水陆两用机两架系为航空交通需用、日本增设空军团、新驱逐舰 (日本) ……”
第5类:经济、商业类新闻。共计13条, 涉及中国的多达7条, 涉及日本的1条, 涉及美国的3条, 涉及德国的1条, 涉及苏俄的2条。
随后的新闻种类分别是:运输、交通类, 犯罪、警察、法庭类, 劳动、社会运动类, 集会类, 教育、学术类, 健康、体育类, 火警、灾祸类和天灾、气象类。
作者将“公告·广告”划分为最后一类, 第14类, 严格来讲, 这样划分并不科学和严谨, 因为前述的13类都属于新闻类的体裁, 应该将此部分单独列出较为合适。 (4)
综上所述, 作者在书中搜集了200多条的英语新闻, 几乎涵盖了国内、国际社会各个领域最新发展动态。在作者所引用的200多条英语新闻中, 其涉及的新闻主题还有两个显著的特点值得我们关注。其一, 其中涉及政治、外交、军事和经济商业这四类的新闻共计59条, 占据了总数1/4的比例还要多, 而其他共九大类的新闻主题加在一起也不到其总数的3/4, 作者的选材表现出了较强的倾向性。其二, 作者在选择国别新闻时, 在短简、政治、外交、军事和经济商业类新闻中, 对中国和日本发生的重大事件表现出了高度关注。根据前述的第一部分中所介绍的《例言》可知, 作者完稿的日期为1932年5月, 而“本书内容, 大半搜集自最近一年来各种英文报纸之记事”, 我们可以断定, 本书收录的英语新闻的时间跨度应该是从1931年5月到1932年5月。显然在这一阶段内, 中国历史上发生了两个重大事件, 那就是1931年发生在东北的“九·一八”事变和1932年发生在上海的“一·二八”事变。随着这两次事变的发生, 日本全面侵华的进程逐步加快、程度日益加深, 其企图发动全面侵华战争的狼子野心已经暴露无遗, 处于极其凶险环境中的中华民族再次陷入了空前的事关国家生死存亡的危机之中。日军的侵华暴行对国内、国际社会都产生了重大而深刻的影响, 尤其是明显地体现在政治、外交、军事和经济领域;中华民族为抵抗强敌的入侵, 众志成城、团结一致, 已经为抗击日寇做好了全面的准备。在此重大历史背景的前提下, 国内媒体和民众自然都把关注的焦点集中到了与中国和日本密切相关的在政治、外交、军事和经济领域发生的这些重要事件的上面, 并对此保持了高度的警惕性。
综上所述, 作者选材的特点明显地凸显了报刊新闻所具有的重要性、显著性和接近性的特质。所谓重要性, 指的是新闻事件与当前社会生活和大家的切实利益有着密切关系, 势必会引起人们的关心, 能够影响到许多人;显著性指新闻中的人物、地点或事件越是著名、越是突出, 就越能吸引读者, 新闻价值就越大, 人们的注意力自然而然地集中到它们的身上;接近性指新闻与读者在地理上或心理上的接近。凡是具有接近性的事实, 受众关心, 新闻价值就大, 因为邻近的新闻不仅可以使人产生心灵上的触动, 而且通常可以立即影响人们的行动, 所以, 新闻价值是与新闻和接受者在地理上的接近程度成正比的, 如果新闻所反映的内容相同, 则距离越近, 新闻价值就越高;除了地理上的接近以外, 心理上的接近也能增加接受者对新闻的兴趣。很显然, 作者所精心选择的新闻很好地把握了新闻所具有的重要特殊属性, 这样就容易引起读者的兴趣, 激发他们的阅读, 加深他们对新闻的理解, 最终提高阅读效率。还有一点需要指出的是, 作者这种选材的倾向性有利于引导读者关注国家民族命运, 加强民众的凝聚力, 增强爱国主义精神, 培养读者紧跟时代发展的良好的英语阅读习惯。
作者将公告和广告划分为英语报刊阅读材料的第14大类, 虽然没有对阅读材料像其他类别的英语新闻那样按照严格的程序进行讲解, 也没有归纳和总结常见的广告类行业术语, 但是, 显而易见, 作者已经意识到了公告和广告是一种不同于新闻的独特的语体, 它应该有着自己的更加特殊的语言表达特色, 应该在此书中给读者以必要的提醒, 引起他们的关注和重视。从这一点来看, 这是难能可贵的。
《英文报阅读举隅》讲解英语新闻的程序及其特点的介绍与分析
现在以外交类英语新闻中的《中国致国联声明书》 (CHI-NA’S PETITION TO LEAGUE COUNCIL) 为例, 以更好了解此书讲解每一条英语新闻的特点与风格。由于篇幅所限, 英文原文在此不再一一赘述。
其讲解具体程序依次如下所示 (每条新闻都是如此) :第一步是英语新闻的汉语翻译, “[国民社九月廿三南京电]日内瓦中国代表团总代表施肇基博士, 向国联秘书长德鲁蒙氏提出关于满洲危局之声明书, 其内容如下:为奉本国政府命令, 请贵秘书长注意下列事件, 并请根据盟约第十一条, 立即召集国联理事会, 以便采取最有效的方法, 保障国际和平事。查中国代表团曾于本月十九日将此种情况之发生, 及中国不负任何过咎之事实, 通知理事会。此后屡接本国政府来电, 告以情势越发严重, 日本之正式军队, 已无故向中国军队及沈阳开始轰击。炮击兵工厂营房, 焚毁火药库, 并将长春、宽城子一带中国军队缴械, 其后又占据沈阳、安东及其他各地, 所有公共机关及交通机关, 均经强迫占据。对于此种强暴行为, 中国军队及人民, 因在中国政府命令下采取无抵抗, 且并禁止可使形势越发严重之行为。中国为国联会员之一, 认为对于此种形势之发生, 应要求根据盟约第十一条之规定, 采取有效之动作。故余奉中国政府命令, 请理事会按照盟约第十一条所授予之权, 采取最有效方法, 阻止此种情势之扩大, 以免危及国际和平, 同时恢复战前之性质及数目。中国政府对于理事会之建议及大会之决议, 决定遵守无异议。”
与讲究生动形象、含蓄蕴藉和追求各种艺术效果的文学语言相比, 英语报刊新闻报道不失为一种具有鲜明语言形式和文体特点的语言资料。报刊的这一社会职能决定了报刊英语许多独特的文体特点。这种独特的文体特点往往不为一般读者所熟悉, 成为他们理解英语新闻内容的主要障碍之一, 因此给出较为标准的汉语翻译是十分有必要的;还有, 新闻英语的汉译有自己独特的标准和方法。一般而言, 新闻翻译的首要标准是准确、完整, 与其他文体类资料的翻译相比, 要更加忠实于原文;另一条标准是应该符合汉语新闻的风格, 因为读者毕竟大多是中国人。读者通过对比英语原文和汉语译文, 可以揣摩、发现和总结新闻英语汉译的翻译技巧和方法。
第二步是“[注]”, 即注释。为了加深读者的理解和记忆, 作者列出关键词汇, 再次给出精确的汉语翻译。作者关注的对象主要是:有关外交行业的术语, 表示地点的专有名词, 复杂的介词短语, 复杂的动词短语, 派生词和复合词等, 这些在一般的英语类词典中很难查询到, 作者关注的对象正好反映出了英语新闻所具有的较为独特的语言表达特点和风格。
第三步是“[参考]”。共包括6个项目的讲解, 第 (1) 项中, 作者从新闻标题中的关键行业术语“联盟”着手, 引出它的全称“国际联盟” (the League of Nations) , 再通过联想记忆法列举出与国联有着紧密关系的“国联大会” (the Assembly of the League of Nations) 、“国联理事会” (the Council of the League of Nations) 和“国联盟约” (the Covenant of the League of Nations) , 这种方式可以加强读者的记忆力, 有效地扩大读者的行业术语词汇量。在 (2) 、 (5) 和 (3) 项中, 作者列举了在文中需要重点学习的动词短语和介词短语, 这两种短语正好是新闻英语表达惯用的遣词造句的重要形式之一, 通过丰富的例句进行详细的讲解, 总结其用法和特点, 有利于读者的理解和掌握。在第 (4) 项中, 作者对表示时间的缩略语给予了解释, 并由“本月” (inst.) 自然而然地举出了“下月” (prox.) 和“前月” (ult.) 的缩略语及其全称。缩略语是现代英语报刊中主要的构词手段之一, 它不仅具有造词简练、使用简便的特点, 且具有很强的生命力。作者已经意识到了缩略语是报刊英语中的一个重要语言现象, 并给予了关注, 而缩略语往往不被读者所理解, 因此对此做出解释是完全有必要的。在第 (6) 项中, 作者特意讲解了政治术语authority的单复数意义不尽相同, 这种现象在英语报刊中经常出现, 为了加深读者对这一重要语法现象的理解, 又刻意举出若干例子进行说明。 (5)
此书讲解新闻英语的风格还有一大亮点, 就是在每一类新闻英语讲解完毕之后, 作者会对在当时的每一类英文报刊新闻中出现频率较高的专业词汇和短语做以归类和总结。现在以政治类英语新闻为例进行说明。“政治记事之单语与短句”共分为五大类, 第1类为“一般”单语与短语, 主要涉及与政府、政治体制、政治主义相关的词汇, 达35个之多。第2类为“政党”单语与短语, 其词汇量共计11个。第3类为“选举”单语与短语, 其词汇量总共有35个。第4类为“议会”单语与短语, 其词汇量竟然多达66个。第5类为“中国国民政府各院部”单语与短语, 其数量是16个。总之, 上述的政治类英语术语涉及面广泛, 举例丰富, 翻译精确, 就是对于当今阅读英语报刊的读者而言, 仍具有相当高的参考价值。新闻报道涉及各行各业, 各行各业都有一些惯用词语, 约定俗成。由于近代传播技术的逐渐提高, 原来意义上的“行话”又常常会在社会的其他领域流行, 从而加快了语言的更新和发展。而新闻作为反映变化中的世界的“晴雨表”, 自然会最敏感地反映这些变化。这些行业用语的语义变异与语义增值往往最先出现在反应敏感的报刊上, 成为新的语言资源, 比如上述第3类中提到的“is defeated”这一短语, 这本来是一个军事、体育用语, 意思为“战败、被击败”, 后被引入到政治领域中, 意思为“落选”。作者几乎在书中的每一大类新闻英语讲解结束后, 都要在其总结的专业类术语中对上面所举例探讨的特殊“行话”给予特别的关注和解释, 这充分说明了作者已经意识到了这些“行话”来源的特殊性, 这是阅读英语报刊的难点, 如果不进行解释, 读者很难通过其他途径查询, 这势必会阻碍阅读进程。
语言资源的扩大还有一个极其重要的途径, 那就是, 近代以来世界上发生的巨大的变化, 特别是政治、科技、经济、教育等领域的快速发展, 也引起了英语词汇表达的更新、变迁和发展, 从而新生了大量行业用语或表达, 它们也常常最先出现在反应敏感的报刊上, 首先值得一提的是作者不惜笔墨详细地分类列举了各国的议会机构名称。在近代政治民主化的进程中, 东西方国家、西方国家之间的历史和国情也不尽相同, 因此构成国会的成员和国会机构表达的内涵都不尽相同, 这些差异最先被反应敏捷的报刊新闻所捕捉到, 虽然其汉语的翻译大致相同, 但其英语表达方式却有较大差异, 那么读者自然对这一现象倍感困惑, 因此对其进行分类和整理是非常有必要的。
其次, 在第1类中提到的“party out of power (反对党、在野党) , by-election (补缺选举) ”和“electorate (选举人〈全体〉) ”, 等等, 它们都是在近代政治体制民主化进程中出现的新词语, 其构词也很有特点, 前者是合成词, 后者是派生词, 这也是新闻英语词汇构成的重要特征。
还有, “五院”制度在世界政治制度史上是一个首创, 是中国所独有的, 它有着独特的内涵, 因此在第5类中所列举的“五院”院长的表达有着独特的新闻英语特点, 分别是:President of Executive Yuan (行政院院长) , President of Control Yuan (监察院院长) , President of Legislative Yuan (立法院院长) , President of Examination Yuan (考试院院长) , President of Judiciary Yuan (司法院院长) 。“英语复合词+汉语拼音”表示独特的中国新闻英语, 这也彰显了新闻英语词汇的一个重要特征。 (6)
经过以上两种途径产生的新术语在相当长的时段内都很难进入普通的英语类词典, 尤其是在中国出版的词典, 原因是词典收录的词语必须是经过长期实践检验而被一般公众理解和接受了的, 因此, 某些词汇往往无处可查, 显而易见, 作者进行这样的专门归类和总结对于读者了解和掌握英语新闻词汇、提高阅读效率是十分有必要的, 也是大有裨益的。
结语
《英文报阅读举隅》的出版距今已有近80个年头, 如果用现在的学术视野去审视这部中国近代探讨报刊英语的开山之作, 尽管它看起来那么不成熟、那么不完善, 甚至可以用“稚嫩”去形容和描述, 不足点有很多, 例如, 这部著作所收编的英语报刊阅读材料仅仅涉及了最基本的消息报道和广告等, 至于其他类型的体裁, 诸如特写文章、新闻评论、小品文等等, 均没有被提及;作者主要从英语词汇的层面讲解报刊英语的特点, 而且讲解的方式主要是通过举例和翻译来完成的, 缺乏对报刊英语特点进行系统性、规律性、理论性的归纳和总结;对于报刊英语的语法特征讲解较少, 修辞手段特点几乎没有涉及, 对于能够彰显英语报刊新闻特色的标题语言的讲解则完全没有涉及, 但是我们评价任何一件历史事件、历史人物, 根据已掌握的文献资料, 都应该穿越时空的隧道, 使它尽可能返回它所赖以存在的历史语境, 从其独特的历史语境中出发, 对此历史图景做一解读、阐释和评价, 而不应该以现在的学术标准来衡量其是非得失, 这才是符合历史唯物主义的观点, 只有这样, 我们才能对已发生的历史图景作出较为客观、较为公允的评判。从这样的立场和角度来看, 这部中国近代探究报刊英语的处女之作, 它在一些层面所做出的尝试在学理上具有开拓性的意义, 这些至今仍被后辈的学术著作所传承。任何一门学科都要经历从萌芽, 到发展, 再到完善成熟的阶段, 至于上述提到的诸多不足和缺点正好说明了国人对于报刊英语的研究还处于萌芽状态, 研究者当然会从最直观的新闻材料的类别、选材的倾向性和新闻英语词汇等层面入手。具有重要意义的是, 这部著作的问世标志着我国外语界已经开始涉足这块值得开发的处女地。任何一门学科都有自己的学科史, 只有探寻它的过去, 才能理解和把握它的现在, 更好地推测它的未来。
这部著作的学术价值并不仅仅局限于其自身的学科建设, 书中援引的新闻实例全部来自于中西方主流权威媒体, 选材广泛, 题材多样, 语言表达简练, 遣词造句规范, 文笔流畅, 颇具代表性, 这就为后人研究民国时期报刊英语的特点提供了翔实可靠的第一手资料, 无异于为我们创建了一个真实的英语报刊新闻语料库, 这个特殊的语料库对在特殊的时段内, 开展个案研究极具学术价值;而且此书收编的新闻报道所涉及的时间范围都在1931年5月至1932年5月期间, 这一阶段在中华民国的历史上占据着非同寻常的地位。除了原始档案资料以外, 中外主流权威媒体所记载的新闻报道可以作为有力的佐证, 共同见证这段难忘的历史岁月。
摘要：经考证, 开明书店于1933年出版的由陈希周所编著的《英文报阅读举隅》是中国近代第一部探讨报刊英语的著作, 本文通过对其所收录英语新闻涉及的主题、其讲解英语新闻程序及特点的介绍与分析, 论证了这部著作不仅对探讨报刊英语学术史本身具有重要的学理价值和史料价值, 而且也为研究民国时期 (20世纪30年代) 的新闻英语和中华民国史提供了翔实可靠的文献资料。
关键词：报刊英语,《英文报阅读举隅》,新闻英语,学理价值,史料价值
参考文献
[1].丁伟:《马礼逊教育会学校英语教学历史研究》, 《澳门理工学报》, 2008 (3) 。
[2].周振鹤:《晚清营业书目》, 上海书店出版社, 2005年版。
[3].徐晓庆:《新闻英语汉译探索》, 山东师范大学硕士论文, 2003年4月, 中国知网优秀硕士论文。
[4].刘威:《试评〈新闻英语与翻译〉》, 《外国语言文学研究》, 2006 (2) 。
篇4：春节英文小介绍
Introducing Spring Festival
The Spring Festival is the most important festival for the Chinese people and is when all family members get together, just like Christmas in the West. It originated[起源] in the Shang Dynasty from the people’s sacrifices[祭品] to gods and ancestors[祖先] at the end of an old year and the beginning of a new one.
During the last ten days before Spring Festival, store owners are busy as everybody goes out to purchase[购买] necessities for the New Year. Materials not only include edible[食用的] oil, rice, poultry[家禽], fish and meat, but also fruit, candies and all kinds of nuts. What’s more, various decorations, new clothes and shoes for the children as well as gifts for the elderly, friends and relatives are all on the list of purchasing.
Before the New Year comes, people completely clean the inside and outside of their homes. Then they begin decorating[装饰] their clean rooms with an atmosphere[气氛] of joy and festivity[欢庆]. All the door panels will be pasted with Spring Festival couplets[对联]. Also, pictures of the gods of doors and wealth will be posted on front doors to ward off[避开] evil spirits and welcome peace and abundance[充裕]. Red paper-cuttings can be seen on window glass.
According to custom, each family will stay up to count down for the New Year on the eve of the Spring Festival. Lighting firecrackers[爆竹] was once the most typical custom during the Spring Festival. People thought the banging and popping could help drive away evil spirits. Children will get money as a New Year’s gift, wrapped[包裹] up in red packets. A series of activities such as lion dancing, dragon lantern[灯笼] dancing, lantern festivals and temple fairs will be held for days. The Spring Festival then comes to an end when the Lantern Festival is over.
春节是我国民间最重要的传统节日，就像西方的圣诞节一样，这是一家团聚的时刻。春节起源于殷商时期辞旧迎新之际的祭神祭祖活动。
在春节前最后十天，大小商铺生意兴隆，因为人们都忙于置年货。年货包括油、米、鸡、鸭、鱼、肉，还有糖饵果品及各式各样的果仁。除此之外，人们还要准备各种各样的装饰物，为小孩子添置新衣新鞋，以及准备过年时走亲访友、孝敬长辈的礼品。
春节前，人们会把屋子里里外外都打扫得干干净净。然后，他们会把家装饰得充满节日气氛—门的两侧贴上春联，大门前还要贴上门神和财神的画像以避邪迎福，在窗户玻璃上贴上红色剪纸。
篇5：英文自我介绍:向客户介绍自己
dear ms. chen,
as advertising and marketing companies are increasingly being called upon to
provide information about web usage to their customers, it is daily more profitable
to find experienced internet marketers to manage a companys marketing
department.
through my marketing/research experiences and my masters thesis, which
particularly focused on the growing importance of safety and virus protection in streaming advertisements, i am certain i could give you valuable assistance in satisfying your customers needs with regards to internet marketing.
i will be completing my masters degree in june and would appreciate a moment
of your valuable time so that i can show you how i can help your company meet
its goals.
i am sure my services would be useful to you, and i will call you in early june to
discuss the interview. please feel free to email any questions to me at wdjlw@www.wdjlw.cn
thank you for your time and consideration.
sincerely,
lily
篇6：用英文向客户做自己介绍
dear ms. chen,
as advertising and marketing companies are increasingly being called upon to
provide information about web usage to their customers, it is daily more profitable
to find experienced internet marketers to manage a companys marketing
department.
through my marketing/research experiences and my masters thesis, which
particularly focused on the growing importance of safety and virus protection in streaming advertisements, i am certain i could give you valuable assistance in satisfying your customers needs with regards to internet marketing.
i will be completing my masters degree in june and would appreciate a moment
of your valuable time so that i can show you how i can help your company meet
its goals.
i am sure my services would be useful to you, and i will call you in early june to
discuss the interview. please feel free to email any questions to me at wdjlw@www.wdjlw.cn
thank you for your time and consideration.
sincerely,
篇7：英文颜色代表意义
每一种颜色有其独特的作用，令人产生不同的情感。在装饰、化妆、服装和广告方面合理使用色彩可以取得宜人的效果。除了医疗作用外，颜色还有一定的象征意义和社会属性，物理属性，还有着丰富的文化内涵和延伸意义.，对人类生活有着举足轻重的影响。色彩与
人类的生活息息相关，是人类认识世界的一个重要领域。世界各民族语言表达颜色的词语多寡不一，分类各异。英语和汉语对基本颜色词的分类差别不大。汉语中有赤、橙、黄、绿、青、蓝、紫，英语中有red（红）white（白）
black（黑）green（绿）yellow（黄）blue（蓝）purple（紫）gray（灰）
brown（棕）。这些基本颜色之间有相同的方面，也有不同的区别。
红 色
诗人歌德说：在纯红中看到一种高度的庄严和肃穆。通过一块红玻璃观察明亮的风景，令人想到“最后的审判”那一天弥漫天地的那种求助，不禁产生敬畏之心。
红色是一种热烈的颜色，它象征着鲜血、烈火、生命和爱情。红色的热情让人有一种勇敢的冲劲，它能鼓舞人的情绪。西方心理学家指出： 其心理作用可以促进血液流通，加快呼吸并能治疗忧郁症，对人体循环系统和神经系统具有重大作用，可以刺激和兴奋神经系统，增加肾上腺素分泌和增进血液循环。红色还由于其庄严安全的特性而被当做象征王权的颜色。
在我国，红色是火，是吉庆、热情的象征。而在非洲，如尼日利亚，红色则被认为是一种不吉利的颜色。同时因为血是红色，红色意味着流血，引申为革命。
国外科学家研究发现：在红光的照射下，人们的脑电波和皮肤电活动都会发生改变。在红光的照射下，人们的听觉感受性下降，握力增加。同一物体在红光下看要比在蓝光下看显得大些。在红光下工作的人比一般工人反应快，可是工作效率反而低。
一个附属医院住院部，不知何故把病房过道墙壁统统涂满了朱红色，不下一个礼拜，不少病员及其家属纷纷告状诉苦，因为他们一站在此过道上，便有一种令人难以节制的冲动和烦躁不安的难受。最后把过道墙改涂嫩绿色调，病员与家属相安无恙拍手称道。人们普遍喜欢橙黄桔红色的果酱和饮料，就是因为红桔子与黄橙子是饱含维生素C的水果，故此类色调的食品便能吸引人，从而增强人们的食欲。
粉红色象征健康，是美国人常用的颜色，也是女性最喜欢的色彩，具有放松和安抚情绪的效果。有报告称，在美国西雅图的海军禁闭所、加利福尼亚州圣贝纳迪诺市青年之家、洛杉矶退伍军人医院的精神病房、南布朗克斯收容好动症儿童学校等处，都观察到了粉红色安定情绪的明显效果。例如把一个狂燥的病人或罪犯单独关在一间墙壁为粉红色的房间内，被关者很快就安静下来；一群小学生在内壁为粉红色的教室里，心率和血压有下降的趋势。还有研究报告指出：在粉红色的环境中小睡一会儿，能使人感到肌肉软弱无力，而在蓝色中停留几秒钟，即可恢复。有人提出粉红色影响心理和生理的作用机制是：粉红色光刺激通过眼睛———大脑皮层——下丘脑——松果腺和脑垂体——肾上腺，使肾上腺髓质分泌肾上腺素减少，使得心脏活动舒缩变慢，肌肉放松。
绿 色
绿色是大自然的颜色，常常给人一种祥和博爱的感受，它能令人充满青春活力。绿色则可以提高人的听觉感受性，有利于思考的集中，提高工作效率，消除疲劳。还会使人减慢呼吸，可以降低眼内压力，减轻视觉疲劳，安定情绪，使人呼吸变缓，心脏负担减轻，降低血压，但是在精神病院里单调的颜色，特别是深绿色，容易引起精神病人的幻觉和妄想。绿色 一般是生长中的植物的主色，因此绿色代表着活力、生长、宁静、青春、希望。
中文中的绿色是生命的象征，“绿色的原野”、“绿色的草坪”、“红花绿叶”等词组给人带来了蓬勃的生机。
而英语中的green除了表示颜色外，在不同的语境中还有不同的含义。例如：“green apple”不是“绿色的苹果”，而是“生苹果、未成熟的苹果”；同样“a green
worker”当然不是“绿色的工人”，而是“生手、学徒工”；“Mr.Smith has a green
thumb”更不能译成“史密斯先生有一个绿色的大拇指”，句子的真实含义是“史密斯先生是个园艺高手”。
绿色green在英语中还可以表示“嫉妒、眼红”，如：green with envy，green as jealousygreen-eyed
monster都是指“十分嫉妒”的意思。汉语中表示“嫉妒”意义的“眼红”，应该翻译为 green-eyed而不能翻译为red-eyed。
由于美元纸币是绿颜色的，所以green在美国也指代“钱财、钞票、有经济实力”等意义，如： In American political elections the candidates that win
are usually the ones who have green power backing
them.在美国政治竞选中获胜的候选人通常都是些有财团支持的人物。
在英语中绿色还用来表示没有经验、缺乏训练、知识浅薄等意思，如：
The new typist is green at her job.刚来的打字员是个生手。
You cannot expect Mary to do
business with such people.She is only eighteen and as
green as grass.你不能指望玛丽同这样的人做生意，她只有十八岁，还毫无经验
黄色
黄色是太阳公公的本色，它饱含智慧与生命力，让人显得年轻有朝气。纯黄是欢乐而柔和可
爱的。黄色是色谱中最令人愉快的颜色，它被认为是知识和光明的象征，可以刺激神经系统和改善大脑功能，激发人的朝气，令人思维敏捷。
如果把没有窗户的厂房墙壁涂成黄色，就可以消除或减轻单调的手工劳动给工人带来的苦闷情绪。
橙色是新思想和年轻的象征，令人感到温暖、活泼和热烈，能启发人的思维，可有效地激发人的情绪和促进消化功能。在工厂中的机器上涂上橙色要比原来的灰色或黑色更好，可以使生产效率提高，事故率降低。
黄色在英语和汉语中的引申含义差别比较大。在英语中，yellow可以表示“胆小、卑怯、卑鄙”的意思，例如：
a yellow dog 可鄙的人，卑鄙的人 a yellow livered 胆小鬼
He is too yellow to stand up and fight.他太软弱，不敢起来斗争。
英语中的黄色还用来作为事物的特定颜色，例如，美国有些城市的出租车上标有“yellow”（而不是“taxi”）的字样，代表出租车，因为那里的出租车为黄颜色。如：
Yellow Pages 黄页（电话号码簿，用黄纸印刷）
Yellow Book 黄皮书（法国等国家的政府报告，用黄封面装帧）yellow boy（俗）金币 汉语中黄色一词有时象征低级趣味、色情庸俗、下流猥亵的意思，如黄色电影、黄色书刊、黄色光碟等等。这些名称中的“黄”与英语中的“yellow”无关。能够表示汉语中这些意思的词汇应该是：pornographic（色情的）、vulgar（庸俗下流的）、obscene（猥亵的）等。然而，英语中另一个颜色词blue却常用来表示汉语中这类意思，如blue
jokes（下流的玩笑），blue films（黄色电影）等。
蓝 色
蓝色调来自天空、大海，所以能给人静止、平缓、安定、忧郁等感觉，还给人一种心胸开阔，文静大方的情操，它又能使人受到诚实，信任与崇高的心理熏陶。其实蓝色意味着平静、严肃、科学、喜悦、美丽、和谐与满足，在医学上它经常被用来放松肌肉紧张、松弛神经及改善血液循环。
在中文中，“蓝色”经常是以褒义的形式出现，“蓝天白云”、“蓝色的大海”饱含着对大自然美丽风景的赞美，蓝色在汉语中的引申意义较少。而在英语中blue是一个含义十分丰富的颜色词，blue不仅表示颜色，而且常用来喻指人的“情绪低落”、“心情沮丧”、“忧愁苦闷”。例如，Mary
failed to pass the examination，and she was in a blue
mood.这里的“blue
mood”当然不是“蓝色的情绪”，上句应译成：“玛丽考试不及格，所以很忧郁。”又如：It was a blue
Sunday，and he had to go to work.这里的“blue
Sunday”如译作“蓝色的星期天”就令人费解，上句的正确译文是：“又是一个讨厌的星期天，他不得不加班。”
如：They felt rather blue after the failure in the
football match.球赛踢输了，他们感到有些沮丧。
—— She looks blue today.What’s the matter with her?
她今天显得闷闷不乐，出了什么事情？
—— She is in holiday blue.她得了假期忧郁症。
holiday blue 相当于winter holiday
depression，指冬季假期时，人困在家里，感到无聊寂寞时的心情或情绪。另一个同低落的情绪有关的词组是：a
blue Monday（倒霉的星期一），指度过快乐的周末后，星期一又要上学或上班，所以情绪不好。
blue在英语中有时用来指“黄色的”、“下流的”意思，如：blue talk 下流的言论 blue video 黄色录象
有时blue又有社会地位高、出身名门的意义，如blue blood（贵族血统）。
此外，blue在英语中与其它词汇搭配，还有另外的含义，如：
out of blue 意想不到 once in a blue 千载难逢 drink till
all’s blue 一醉方休
白 色
看到白色，使人觉得纯洁可爱，白色象征真理、光芒、纯洁、贞节、清白和快乐，给人以明快清新的感觉。
白色（white）在汉语和英语的联想意义中都有纯洁和清白的意思，但也有一些含义上的不同。例如，汉民族文化中，白色与死亡、丧事相联系，如“红白喜事”中的“白”指丧事（funeral），表示哀悼。但在英语文化中，white表示幸福和纯洁，如新娘在婚礼上穿白色礼服，代表爱情的纯洁和婚姻的贞洁。
英语中的white有时表达的含义，与汉语中的“白色”没有什么关系，如： a white lie 善意的谎言
the white coffee 牛奶咖啡 white man 善良的人，有教养的人 white-livered
怯懦的white elephant 昂贵又无用之物
汉语中有些与“白”字搭配的词组，实际上与英语white所表示的颜色也没有什么联系，而是表达另外的含义，如：白开水
plain boiled water 白菜 Chinese cabbage
白字 wrongly written or mispronounced character 白搭 no
use 白费事 all in vain
黑 色
黑色来自黑暗体验，使人感到神秘、恐怖、空虚、绝望，有精神压抑感。同时一直以来人类
对黑暗有所敬畏，所以黑色有庄重肃穆感。
有这样一个例子：过去英国伦敦的菲里埃大桥的桥身是黑色的，常常有人从桥上跳水自杀。由于每年从桥上跳水自尽的人数太惊人，伦敦市议会敦促皇家科学院的科研人员追查原因。开始，皇家科学院的医学专家普里森博士提出这与桥身是黑色有关时，不少人还将他的提议当做笑料来议论。在连续三年都没找出好办法的无奈情况下，英国政府试着将黑色的桥身换掉，这下奇迹竟发生了：桥身自从改为蓝色后，跳桥自杀的人数当年减少了56.4%，普里森为此而声誉大增。这说明了黑色使人精神压抑可以导致疾病发生。通常黑色则代表死亡和黑暗，令人产生悲哀、暗淡、伤感和压迫的感觉。
有一间电教室，为了遮光，窗帘全部采用黑色绒布，一段时间后，教师发现大多数同学上课注意力不集中，甚至无精打采。通过反馈，同学们纷纷反映由于充满黑绒布的教室致使他们心烦不安。不久改挂紫红公窗帘，上课时同学们一反常态，个个精神振奋，注意力十分专注，收到了良好的教学效果。
在中文中，黑色一直与贬义的形象相关，“黑暗”、“下黑手”、“黑社会”等等。
英语中也能找到与中文含义相对应的单词或词组，如blacklist（黑名单）、black
market（黑市）等。但英语中的black在译成中文时并非所有时候都译成“黑”，除了 “black dress”译作“青衣”外，还有black tea（浓茶）、black
sheep（害群之马）等。再请看下面的句子：Since Jack was made CEO，the
company has been running in the black.这里的“in the
black”指公司盈利，在英语中“亏损”应用“in the
red”（赤字），所以上句的正确译法是：“自从杰克当上总裁后，公司一直在赢利。”
黑色是悲哀的颜色，英美人在葬礼上穿黑色服装，中国人在葬礼上戴黑纱。英语中的Black Friday
指耶稣在复活节前受难的星期五，是悲哀的日子。black在英语中还象征气愤和恼怒，如：black in the
face 脸色铁青 to look black at someone 怒目而视
另外，黑色在汉语和英语中都有“阴险”、“邪恶”的含义，不过不一定用“黑”或“black”的字眼，例如：
黑心 evil mind 黑手 evil backstage manipulator 黑幕 inside
story 黑线 a sinister line 害群之马black sheep凶日 black day
暗淡的前途black future
紫色
紫色处于冷暖之间游离不定的状态，加上它的低明度性质，构成了这一色彩心理上的消极感。与黄色不同，紫色不能容纳许多色彩，但它可以容纳许多淡化的层次，一个暗的纯度加入少量的白色，就会成为一种十分优美、柔和的色彩。随着白色的不断加入，产生出许多层次的淡紫色，而每一层次的淡紫色，都显得那样柔美、动人。紫色是非知觉的颜色，它美丽而又
神秘，给人深刻的印象，它既富有威胁性，又富有鼓舞性。紫色是象征虔诚的色相，当光明与理解照亮了蒙昧的虔诚之色时，优美可爱的晕色就会使人心醉！用紫色表现孤独与献身，用紫红色表现神圣的爱与精神的统辖领域，这就是紫色带来的表现价值。
紫色的象征意思：
紫色是介于红色和蓝色的色彩。在光谱中是人类可见光所能看到波长最短的光。紫色的象征意义紫色代表高贵,常成为贵族所爱用的颜色。紫色在基督教中,代表的意义是哀伤。紫色也代表胆识与勇气。紫色是红和蓝两个性格极端的颜色混合而成，因此，这个颜色充满着神秘不求世人肯定你的才能，有时显得太过虚荣，装饰过度。
紫色的意思：神秘、热情、温和、浪漫以及端庄幽雅，权利高贵的血统在欧洲的国家中，紫色是尊贵的象征，就象黄色在中国以前是皇室的象征一样。紫色代表悲伤。
紫色的含义：
紫色代表着：优雅-高贵-魅力-自傲-神秘-印象深刻-压迫感-浪漫！
淡紫色使女性的形象优雅、温柔,而深紫色则让人感觉华丽性感。紫色是一种受到相当的限制的颜色，很少有人会考虑把它作为主色的。紫色是介于红色和蓝色的色彩。在光谱中是人类可见光所能看到波长最短的光。紫色的象征意义紫色代表高贵,常成为贵族所爱用的颜色。紫色是红和蓝两个性格极端的颜色混合而成，因此，这个颜色充满着神秘不可理解的复杂情调。喜欢这个颜色的人，可以说艺术家类型的人，内心强烈渴求世人肯定你的才能，有时显得太过虚荣，装饰过度。紫色是一种神秘色彩，因紫色是红与蓝相混而成，它具有红色的热烈、兴奋，蓝色的宁静、沉着的双重性格，从而形成一股不可抗拒的神秘力量。同时紫色服饰，色调上的差异会产生不同的情感效果。蓝紫色能给人以高贵气质，展现女性的冷艳之美；而红紫色给人华丽的感觉，则表现女性的成熟与妩媚；而高明度的浅紫色则更具优雅、浪漫、甜美、轻盈、飘逸的女性感。紫色与金色搭配显富丽豪华，与银色组合则冷漠闪烁，与黑色则衬托神秘和白强调神圣与高贵。
紫色的用途实为广阔：
紫色在空间中扮演心理治疗角色——关于紫色的重要联想是：治疗、灵性、服务、沉思和思考.只要是自然的紫色都内涵大量红色的光，触动内在热情并化为行动力，而紫中的蓝，则能带给你和谐、冷静的力量。紫色的能量可以创造对自己很深的理解，了解自己很深的需求，找到内在和平，帮助你释放情绪中深度的忧伤，不论是与生俱来，或是因事悲伤，紫色都能带来内在灵性的和谐与内心的宁静。紫色在色彩能量中属最崇高的色彩，代表自信与尊贵。
在生活的方方面面，紫色无处不在。时尚女性衣着上微妙的紫色饰物的点缀，足以起到画龙点睛的作用；手中泛着紫光的手机，也是人们的最爱；在温暖的小屋中，紫色给人以爱的感觉；紫色的玫瑰，紫色的水晶……早已成为时尚人士的最佳选择……
篇8：客户服务代表英文介绍
Since the first introduction of a representative office of a foreign enterprise by Chinese government in 1980,this business structure which was usually used by foreign investors to establish its fi rst business presence in China has been widely used and existing for more than three decades.It is reported that roughly over 100,000rep offi ces has been established by foreign investors in China ove the past decades.Due to the easy access to set-up,preferential tax treatment,absence of capital requirements and other advantages tha other business structures,such as a wholly foreign-owned enterprise do not have,representative offi ce is a popular choice among foreign investors who want to bring their services or products to the Chinese market.However,the landscape for a representative office has dramatically changed recently thanks to the effectiveness of a series of rules governing representative offices.The new rules put a rep office under a more rigid regulation framework,cancel previous favorable tax treatment,and increase compliance burden.As such,is a rep offi ce still a favorable business structure for foreign investors?The author aims to address this question through legal analysis and case studies.
II.What is a Representative Office and its Tax Liabilities
A representative office is an office established by a foreign enterprise in China that is allowed to conduct the non-profi t making activities related to the foreign enterprise's business.
As an extension of foreign enterprises,Representative Offi ces are a commonly used business vehicle for foreign investors who are eager to establish a presence in China.Representative offices are easier to establish than other legal structures,such as a wholly foreign-owned enterprises(WFOE).However,Representative Offices operate under significant legal restrictions,as they do not enjoy legal person status;as a result,they cannot sign business contracts on behalf of the foreign parents.The foreign parent is liable for acts of the Representative Offi ce.
Also,Representative Offices are limited to such business activities as research,coordination and serving as liaison—and are not allowed to generate business income unless Chinese government otherwise agreed in an international convention or treaty.The business activities representative offices are allowed to conduct include the consulting services of legal,tax,accounting and audit.
Due to the easy access to set-up,preferential tax treatment,absence of capital requirements and other advantages that other business structures,such as a wholly foreign-owned enterprise,do not have,representative office is a popular choice among foreign investors who want to bring their services or products to the Chinese market.
From the tax perspective,representative offices are generally subject to income tax and turnover tax in China.Tax exemption was available for certain representative offices before 2010.Tax collection methods and tax rates vary depending on the different activities that representative offices conduct(details are discussed below).
III.Regulation and Taxation on Representative Offices before 2010
(I)Regulation on Representative Offi ces before 2010
On October 30,1980,the State Council issued the Tentative Regulations on Administration of Residence Representative Offi ces of Foreign enterprises(《关于管理外国企业常驻代表机构的暂行规定》)which offered a new business vehicle for foreign investors contemplating tapping into the Chinese market with their products and services,despite that the rules only consisted of20 articles.One and a half year later,the State Administration of Industry and Commerce promulgated the Administrative Measures of the Registration of Residence Representative Offi ces of Foreign enterprises(《关于外国企业常驻代表机构登记管理办法》)in March 1983 which were designed to provide detailed guidelines on the registration of representative offices.Under the legal regime then,representative offices were under rigid regulation and oversight.Specifically,establishment of a representative office must be approved by an appropriate government agency;registration of the establishment of the representative offi ce must be completed within 30 days of the approval;the parent company of the representative offi ce must present a bank reference letter to the agency while applying for the approval of establishment in order to evidence its financial position;the representative office was,in principle,not allowed to hire a person whose nationality was neither China nor the country where the parent company was registered;the maximum residence term of the representative offi ce was three years and subject to renewal before expiration.After China’s access to the World Trade Organization in late 2001,more industries were open to foreign investment,including fi nancial services,insurance,legal services,telecommunication,and maritime transportation.Laws and regulations governing foreign investment in those sectors were promulgated at this period of time.Meanwhile,Chinese government loosened its regulation on representative offices to the extent that prior approval for the establishment of a representative offi ce was canceled and merely registration of the establishment with an appropriate registration authority would suffi ce.The simplifi cation of the regulatory procedures refl ected the government’s attempt to attract more foreign investment.However,the representative offi ces of foreign fi nancial institutions,security fi rms,insurance companies,law fi rms,maritime transportation enterprises and air transportation enterprises are still subject to stringent regulation and oversight.
(II)Taxation of Representative Offices before 2010
On April 11,1985,the Ministry of Finance issued the Tentative Regulations Concerning Imposition of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on Resident Representative Office of Foreign Enterprise(《外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定》).Under these tax regulations,a representative office was subject to Industrial and Commercial Consolidated Tax and Enterprise Income Tax if it received commission fees from a domestic client for its assistance in deal-making between the domestic client and its parent company.The gross tax rate was 5-15%of the commission fees.On September 13,1996,the State Administration of Taxation issued the Notice on Strengthening of the Tax Collection of Resident Representative Offices of Foreign Enterprises(《加强外国企业常驻代表机构税收征管有关问题》)which made it clear that the representative offi ces engaging in liaison and other supporting activities for their parent companies’manufacturing and sales of self-produced commodities were exempt from tax obligations in China.According to the Notice of the State Administration of Taxation concerning the Issues of Taxation Administration of Resident Representative Offi ces of Foreign Enterprises(《外国企业常驻代表机构税收管理问题的通知》),issued March 12,2003 and effective July 1,2003,representative offi ces of foreign governments,international organizations,non-profitable organizations and civil societies were eligible to enjoy tax exemption.This notice also clarified the tax collection methods for representative offices as follows:
The representative offices engaging in consulting services of legal,tax,accounting,audit and business must maintain complete accounting records and accurately account their revenues.They must pay taxes based on their revenues.The representative offi ces engaging in the non-profi table activities related to trading should pay taxes based on their operating expenses.
IV.Tightened Regulation and Increased Tax Liabilities on Representative Offi ce since 2010
(I)Tightened Regulation
By 2010,it was roughly estimated that over 100,000representative offices had been set up in China.It was reported that many representative offices were alleged to be engaging in activities that went far beyond the permitted boundaries.Regulatory authorities were trying to crack down on these illicit activities.Apparently responding to reports of abuses,the State Administration of Industry and Commerce(SAIC)teamed with the Ministry of Public Security to tighten policies governing resident representative offices of foreign enterprises.Issued and effective on January 4,2010,the Circular on Further Strengthening the Administration of Registration of Foreign Enterprise Resident Representative Offi ces(“Representative Offices Circular”)(《进一步加强外国企业常驻代表机构登记管理的通知》),made several key changes that affected representative offi ces.
The stated purpose of the Representative Offices Circular is to"strengthen the administration of representative offices and maintain market order pursuant to law."The circular also refers to"representative offices that change the registration particulars without authorization,submit falsifi ed certifi cates to seek registration,engage in illegal operations,and conduct other activities that violate laws and regulations in some regions and seriously damage the administrative order of representative offices."Ten months after the enactment of the Representative Offices Circular,the State Council issued the Administrative Regulations for the Registration of Resident Representative Offices of Foreign Enterprises(“Representative Office Registration Regulations”)(《外国企业常驻代表机构登记管理条例》)on November 19,2010,effective March 1,2011.These comprehensive new rules govern everything of representative offices from the allowable scope of business activities to the annual report schedule to the permissible number of representatives in an offi ce(four).They replaced the Administrative Measures Concerning the Registration of Resident Representative Offices of Foreign Enterprises,which the State Council issued in March 1983.
Subject to the aforesaid two new rules,representative offices are now under more stringent administration and supervision by the Chinese government,and exposed to steeper fines,increased administrative and regulatory burden.Key points are summarized below:
·Penalties for non-compliance with the rules governing Representative Offices are significantly increased.For noncompliance of conducting profi t-making activities,the penalties are as high as RMB500,000.
·The Representative Office Registration Regulations provide that a Representative Office must have one chief representative,and may have one to three additional representatives as needed.Previously,there was no limitation on the number of representatives that a representative offi ce may have.
·In order to guarantee the creditability and stability of a representative office,the Representative Office Registration Regulations require that the foreign enterprise must have been in existence for two years before it can establish a representative offi ce in China.
·Representative Offi ces are required to submit annual reports to registration authority between March 1 and June 30 of each year,which should cover the ongoing legal existence of the foreign enterprise,description of the representative offi ce's operations,and audited financial information of the representative office.Given that previously there was no obligation for representative offices to file annual reports,these new requirements obviously increase the regulatory burden and administrative cost of operating a representative offi ce.
·The Representative Office Registration Regulations establish a information sharing system among multiple government agencies such as registration agencies,customs,public security bureaus,and tax bureaus.Registration agencies are directed to share information regarding representative offi ces with other authorities.Interaction among different authorities will subject Representative Offi ces to more stringent regulation.
Due to the limitation on the number of representatives that a representative office may have,one of clients had to restructure their business structures in China to keep their business in China compliant with the new requirements.The client had five representative offices which scattered across China.Each of the representative offi ces had more than four representatives,and the representative offi ce in Shanghai itself had a dozen of representatives.In order to maintain the ongoing business,the client decided to restructure their existing business structures by newly establishing a wholly foreign-owned enterprises in Shanghai and then having the Shanghai WFOE set up branches in other cities.After the WFOE and its branches had been established,the client transferred all the employees under the representative offi ces to the newly company and branches.Finally,the client closed down and de-registered all its representative offi ces in China.
(II)Stricter Tax Administration and Increased Tax Liabilities
Six weeks after the enactment of the Representative Offices Circular,the State Administration of Taxation(SAT)issued the Provisional Measures for the Administration of Taxation of Foreign Enterprises'Resident Representative Offices(“Representative Office Tax Measures”)(《外国企业常驻代表机构税收管理暂行办法》)that effectively increase tax rates on representative offi ces and eliminate previously available tax exemptions.The Representative Office Tax Measures repeal previous tax rules regarding representative offi ces.
According to the Representative Office Tax Measures,representative offices are required to maintain complete accounting books and records and to exactly record the amount of taxable turnover.They are required to submit Enterprise Income Tax returns and Business Tax returns quarterly and to submit Value-Added Tax returns in accordance with the Provisional Regulations on Value-Added Tax and subsequent implementing rules.
Tax Calculation Methods
The Representative Office Tax Measures allow for different methods of calculating taxes owed by representative offi ces:If the offi ce maintains complete accounting books and records,it should pay tax based on its actual amount of turnover(actual amount method).
If a Representative Offi ce does not maintain complete accounting records and cannot accurately account for its turnover or costs but is able to accurately record its operating expenses,tax authorities have the right to determine taxable turnover based on the offi ce's operating expenses(expense-based method).
If a Representative Offi ce does not maintain complete accounting books and records and cannot provide an accurate accounting of its operating expenses but is able to accurately account for the office's turnover,authorities have the right to determine taxable turnover of the Representative Office based on its revenue(revenue-based method)Both the expense-and turnover-based methods of calculating taxes rely on the concept of a"deemed profit rate"that is calculated by the government based on the operating situation of Representative Offi ces across China as well as the country's overall economic situation.
It is noteworthy that the Representative Office Tax Measures increase the deemed profit rate from 10 percent to 15 percent.This increase in the deemed profi t rate will lead to tax increases of at least 24percent for Representative Offi ces when tax is calculated on the expense based method—obviously a signifi cant deterrent.
If,however,a Representative Offi ce fi rst pays its taxes under eithe the expense-or revenue-based methods but later maintains complete accounting records and is able to accurately account for its taxable turnover,it can fi le with the competent tax authority and pay taxes unde the actual amount method.
Tax Exemption Treatment
The Tax Measures for Representative Offices direct local tax authorities to reject applications for EIT exemptions,which were previously available to Representative Offices established by foreign governments,international organizations,nonprofi ts,and civil societies In addition,the measures direct authorities to"review and revisit"already-granted exemptions.
If a Representative Office qualifies for and wants to benefit from special treatment in accordance with tax treaties,it must go through certain formalities to apply for such treatment,as required by the relevan tax treaty and the Tentative Administrative Measures on Tax Treaty Treatment for Non-Residents,which the SAT issued in August 2009.In that case,the representative offi ces must also submit tax returns under the actual amount method.In late 2010,one of our clients decided to close down its representative office in Shenzhen City Guangdong Province which was set up in early 2000.The representative office had been enjoying tax exemption for nearly one decade since its establishment However,when the local tax bureau were reviewing the application fo closing the representative offi ce submitted by the parent company,they challenged the tax exemption and required the representative office to pay taxes from January 1,2010 in accordance with the Representative Offi ce Tax Measures.
V.Conclusions Since 2010,a series of new rules governing representative offi ces have been released on a lockstep basis.
The more stringent administration and supervision by the Chinese government,steeper fines,increased administrative and regulatory burden,and increased tax liabilities may make the representative offi ce a somewhat less favorable structure for foreign companies that want to do business in China.For foreign investors contemplate gaining access to the Chinese market for the first time or having already tapped into this market but still at quite an early stage,a representative offi ce is still a viable vehicle which could be used to study,learn and understand the market,and touch base with prospective clients in China and market the products of the parent companies.Because representative offices still have the advantages that other business structures,such as wholly foreign-owned enterprises and joint ventures,do not have.For example,there is no capital requirement and the set-up formalities are simpler,etc.
For foreign investors that already have representative offices in China,if the business in China is expected to be growing in the future,they may consider restructuring their business structures by closing the representative offi ces and establishing WFOEs,taking into account the favorable points of a WFOE,such as legal person status,availability of favorable tax treatment and the like.
If foreign Investors continue their business in the form of representative offices,they must pay greater attention to issues of compliance.Actions to correct non-compliance are highly recommendable.Such actions include,but not limited to,ceasing any unallowed profitable activities as soon as possible,decreasing the number of representatives to four or less,and checking whether filing and registration requirements have been met.From the tax perspective foreign investors should examine whether their representative offices qualify for a tax exemption under the new regulations.representative offices that believe they are entitled to an exemption should apply for approval as soon as possible.Where an representative office does not meet the new requirements for exemption,converting the representative offi ce to a wholly foreign-owned company may be an alternative.
摘要：自2010年起,中国政府部门陆续出台了一系列关于外国企业常驻代表机构(简称为“代表处”)的规定,使得代表处在合规性与税收等方面受到了更加严格的监管。本文旨在通过对代表处有关法规出台前后的法律规制环境的介绍与比较,分析了在上述法规实施后,代表处是否仍然是外资进入中国的一种有效的、便捷的商业形式。虽然,代表处仍具有其它外商投资商业形式(如外商投资企业)所不具备的优势,如无资金要求、设立流程相对简单等,但日趋严格的监管、大幅提高的罚款金额、提升的合规要求以及增加的税负在一定程度上降低了代表处的可利用性和受欢迎程度。
关键词：外商投资,商业形式,外国企业常驻代表机构,法律法规变化
参考文献
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