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。