第一部分（中译英）

第（一）题

经观测还发现，该药有提高患者P-24抗体的作用。这是迄今其他药物所达不到的，这一研究结果应邀在今年召开的国际第六届艾滋病大会上报告，该药即将进入更大规模的临床试用。

【It was also discovered through observation and measurement that this medicine enhanced the function of the patients’ P-24 antibodies, which other medications have thus far been unable to do. Research results are to be presented at the Sixth International Conference on AIDS this year, and the medication is to undergo clinical trials on a larger scale.】

【错例：It was also found through observation that this medicine showed effect in improving the patients’ P-24 antibody. Until now, no other medicines are able to produce such ( ) effect. The finding of this research was invited to present to the Sixth Session of International AIDS Conference to be held in this year. This medicine will soon be tried on a larger scale of clinical treatment.】【解说：showed effect in improving：累赘，译成“acted to improve”、“served to improve”或“improved”即可。are：时态错误，have been。( )：不定冠词缺失。The finding of this research was invited to present：“the research findings are to be presented on invitation at the…”，也可译为“the research findings are to be presented…”，因“应邀”一词出现于新闻文体中，往往可省略不译。Session of：省略。In：省略。】

目前人类还不能有效地制服艾滋病，每年都有成千上万的人被病魔夺去生命。艾滋病属免疫缺陷性疾病，目前中医药在治疗方面虽然取得一定的效果，但对晚期综合性感染，因其自身免疫系统功能己趋衰竭，因此治疗方面也极为困难。

【At present, AIDS remains effectively unconquered and every year it takes the lives of tens of thousands of people. Although Chinese medical treatments have shown some promise in the fight against this immuno-deficiency disease, this is not so with late-stage complications brought on by the breakdown of the immune system.】【错例：By far human are still not able to combat AIDS effectively and thousands of patients die of this serious illness every year. AIDS is an illness of immunity defect. Although treatment with Chinese medicines has already achieved some effect, high difficulty still exits in the treating patients of final phrase syndrome in which the function of the patients’ self-immunity system has already been in a state of prostration.】【解说：By far human：“人类”做主语，译成被动语态往往更佳。this serious illness：可由“it”代替。illness of immunity defect：术语不标准，有专门说法immuno-deficiency disease。high difficulty still exits in the treating：it is still very difficult to treat…。self-immunity：“auto-immune”或简单说成“immune”即可。】

总之，目前艾滋病的中医治疗仍处在探索阶段，有待临床上不断探索有效的治疗手段。

【In sum, as the treatment of AIDS with Chinese medicine is still in the exploratory stage, further efforts are needed for the development of clinically effective methods.】

【错例：In conclusion, treatment for AIDS with Chinese medicine is now still at the stage of exploring and continuous clinical efforts are needed to develop effective therapy.】【解说：therapy：由于中草药、针灸和气功均在其列，因此用复数therapies更好。】

第（二）题

虽然收费使绝大多数家庭感到压力很大，但以往那种由政府一揽子承担高等教育经费所造成的弊端早已显现出来。由于有限的教育经费严重倾斜到高校，导致中小学九年制义务教育经费相对不足，进而影响到整个民族的基本素质，尤其是近几年高等教育规模急剧扩大，全由国家负担更是难上加难。

【Although payment imposes a great burden on the majority of families, it has long been evident that there are problems with having the state shoulder the entire financial burden of higher education.  With universities benefiting disproportionately from limited resources, less is available for the 9-year compulsory program of elementary and middle-school education.  This affects overall national standards, particularly as the scale of higher education has dramatically expanded in recent years, making full state funding untenable.】

【错例：Although tuition fees put a very heavy pressure on the large majority of families, disadvantages has already been found in the old system requiring government to pay all tertiary tuition fees.  Because limited financial resources were mostly allocated to universities, primary schools and middle schools received inadequate resources to support the 9-year compulsory education and consequently the whole nation’ education soundness was adversely affected. This problem has become more serious particularly in recent years as the tertiary education has expanded rapidly, making it more and more difficult for the government to undertake all tuition fees.】【解说：a：pressure是抽象不可数名词，省略不定冠词。Has：单复数错误，改为have。Already：可省略，完成时态已经表达了这个意思。the whole nation’ education soundness：改为the soundness of the whole national education system。“整个民族的基本素质”在美国有“overall national standards”的说法。Undertake：不能undertake fees，只能说undertake payment of all tuition fees，或bear fees。

对此问题，政府和主管部门亦在试图建立一个完善的资助体系，如建立奖学金、贷学金、勤工助学基金、特别困难补助和学杂费减免为主体的资助体系。

【With this in mind, the government and responsible agencies are attempting to establish a viable support system principally including scholarships, loans, work programs, grants-in-aid, and tuition/fee exemptions.】

【错例：To tackle this problem, the government and departments in charge are seeking to establish a sound financial aid system, e.g. a system offering scholarship, loan provision, student work fund and aids to poor students by giving subsidies or reducing tuition fees.】【解说：e.g.：后面应该有逗号。loan provision：前面说了offering，因此provision多余。student work fund：意思不清楚，可改为labour-in-exhange-for-tuition-fee。】

                                          第二部分（英译中）

第（一）题

Generally, revenues should be recognized separately for each of the entity's transactions.

However, in certain circumstances, separate identification of elements of the same transactions is necessary to respect the substance over form principle. For example, when the sales price of a product includes an identifiable amount for a future service, this amount is deferred and recognized as sales revenue in the period the service is actually rendered.

Conversely, sales revenues relating to two or more transactions can be recognized together when the transactions are so closely related that the commercial impact can only be understood if the series of transactions is presented as a single transaction. For example, an entity may sell an item while at the same time making a commitment to repurchase it later. In such cases, the two transactions are treated as one.

【一般来说，实体的每一笔交易收入应该单独确认。

然而，在某些情况下，为了体现实质优先于形式的原则，对同类交易要素的分别确认仍有必要。例如，当一个产品的销售价格包括将来服务相关的不确定金额，这笔金额将在实际提供服务的期限内摊销并确定为销售收入。

反过来，若两笔或更多交易关系密切，只有将这一系列交易作为一个交易呈现出来方可理解其商业影响，那么与这些交易相关的销售收入便可以一起确认。例如，某实体售出一样产品，同时又承诺将来回购它。这种情况下，两笔交易当作一笔处理。】

第（二）题

Anaximander was a member of the Greeks in the sixth century B.C. who resided on the Ionian Islands. He is credited with coming up with the primary thoughts of evolution. His perspective was that creatures from the sea were forced to come ashore, thereby evolving into land creatures. Plato did not directly aid in the progress of biological thinking. His view was not experimental, but more philosophical. Many of his students went on to influence the progression of biological studies in the field of classification. The most noted of this group of Greek philosophers was Democritus (460 - 370 B.C.). He followed Anaximander's view of evolution. Democritus is credited as being the father of atomic theory, which connects directly to biology. One important theory of his was simply that if you have nothing, nothing might be created out of it. Aristotle (384 - 322 B.C.) was known for his experimental approach and numerous dissections. He was drawn to animal classification in order to discover aspects of connection between the soul and the human body. Some of his animal classifications still stand today. Following the Greeks, there was a downfall in scientific thought. This decline is usually attributed to the Christian Church, and the power shift to the "barbaric" tribes.

【亚诺芝曼德是希腊人，生活于公元前六世纪，居住在爱奥尼亚群岛。他提出了最初的进化思想，由此而闻名。他认为海洋生物被迫登陆，然后进化成了陆地生物。柏拉图并没有直接对生物学理论的发展作出贡献。他的观点不是建立在实验基础之上，而是哲学思想。他的许多学生都对物种分类领域里的生物学研究进程产生了影响。在持有原子论的希腊哲学家中，最有名的是德谟克利特（公元前460年—370年）。他继承了亚诺芝曼德的进化观点。德谟克利特被誉为原子论之父，此理论与生物学有直接的联系。他理论中重要的一点是没有任何东西从无中来。亚里士多德（公元前384年——322年）为人所知的是他以实验方法做研究，并解剖了大量生物。他研究动物分类是为了找出灵魂和人身体的关系。他的一些动物分类方案至今仍然成立。希腊时期过后，科学思潮有所倒退。这一倒退源于基督教教庭和权力向“野蛮”部落的转移。】