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modest翻译新上映_be modest 中文翻译(2024年12月抢先看)

内容来源：鱼水欢网络所属栏目：导读更新日期：2024-12-01

modest翻译

2024贸大MTI考研，园林翻译解析 𐟌🠥›�—主题 𐟌🊊𐟓œ 主题内容：园林字数：506个汉字难度：中等偏上 𐟌𓠥›�—，人类对大自然的向往而创造的一种自然趣味的游想环境，是一种审美享受的对象。在社会财富集中于少数人的情况下，园林是特权阶级的一种奢侈品。造园首先需要土地，即使是“半亩园”，还是需要半亩的土地，即使是巴比伦的“空中花园”，也还是需要支撑它的那块土地，而土地是一种财富。至于在这块土地上建造园林所花费的财力、物力、人力，就更不用说了。所以，在历史上，园林只能为富人所占有、所享用。贫无立锥之地或家徒四壁的人们固然是谈不上园林享受的，即使一般“小康之家”，又有多少能置备得起园林？过去中国是这样，外国也绝不例外。对于文明日益发达的现代来说，园林享乐已成为广大人民群众生活的必需，各国作为社会福利，都设有各种类型的公共园林；发达国家中，私家庭园也有普遍的发展。 𐟌𚠤𘖧•Œ上各个民族都有对自然美的审美要求；文化发达到一定程度的民族，也都有自己的园林创作。总体而言，人对于自然的向往，基于人类对自然的依附。人类的衣食住行取之于自然界；大自然是人类劳动和思维的对象，人类不能片刻脱离赖以新陈代谢的外部自然界。自然界既是人类的对立面，又是包含人类自身的一个统一体，人类就是客观自然界的一个组成部分。 𐟓 句子翻译： (1) A garden provides an environment of natural charm for recreation and sightseeing; it is built out of humanity's longing for nature. That makes it an object of aesthetic delight. 本句话主要考察“可数名词的规范处理”及“复杂修饰语翻译”。可数名词在句子中不能单独出现，要学会拆分重组，通过介词of，介词for将复杂信息层层剥离，比较有秩序。至于“人类出于对大自然的向往而创造的”这一结构，单独成句处理，用分号分隔。第二句用代词“That”开句,将汉语中“隐藏的逻辑”展现出来。 (2) To build the Banmu Garden, or a “half-mu garden", a land of that size is required, let alone building the Hanging Garden of Babylon. 本句话主要考察“术语的规范处理”及“重复概念的替换”。查阅资料可见,2024年3月3日,公主号BeijingService发布过一篇英文文章,介绍了北京的“半亩园”;另外,百度百科亦有收录“半亩园”景点介绍,但理解为“占地半亩的园林”,也并不算错，稳妥起见，笔者采用“音译+解释”的方案处理。后文涉及了巴比伦空中花园，是在考察大家的术语积累。另外，为了避免过度重复“半亩”的概念,本句子英译时用“a land of that size”代指上文提到的“半亩地”，将后文涉及“空中花园”的内容简化处理，无需字对字处理“需要支撑它的那块土地”这块前文已经体现出来的信息,通过“let alone”一词衔接即可。 (3) In building such gardens, land itself is costly, not to mention other inputs such as financial and physical resources and manpower required. 本句话主要考察“语境对选词的影响”及“前后平行逻辑的翻译”。处理“土地是一种财富”这句话时，笔者思考了“用词语境”，转译为“costly”一词，这样便能能更好地和后文提及的ethe inputs构成平行关系,逻辑更清晰。 (4) For those in abject poverty, enjoying the views of gardens was beyond their reach. Even for the majority of those with modest wealth, having a garden was a mere fantasy. 本句话主要考察“成语的翻译”。“贫无立锥之地或家徒四壁的人们”可采用“归化”处理，比字对字直译更加高效，考虑到两个成语意思相似，是一种“重复性加强”，笔者选用“abject”一词强化“poverty”，这是很常见的搭配。另外,“人们”一词，英文常用“those”一词处理，很主流的用法，大家多多积累。后文的“小康之家”，笔者亦采用those一词，而未特别强调“家庭”的概念，前后统一。 (5) This was the case in China and so was it in foreign countries. 本句话主要考察“前后衔接”及“主语视角转换”。大家不妨试看对比“保留原文主语”和转为“this”主语的差别，

关于零资本利得税率、其作用及示例 What Is a Zero Capital Gains Rate? 什么是零资本利得税率？ A zero capital gains rate implies a tax rate of 0% on capital gains. This 0% rate may be charged to individuals who sell property within a so-called "enterprise zone." Such a zone is a geographic area that has been granted special tax breaks, regulatory exemptions, or other public assistance in order to encourage private economic development and job creation. They are used most often to promote the revitalization of a city neighborhood. 零资本利得税率意味着资本利得税率为0%。这种0%的税率可能会向在所谓的“企业区”内出售房产的个人收取。该区域是一个地理区域，被授予特殊的税收减免、监管豁免或其他公共援助，以鼓励私营经济发展和创造就业机会。它们最常用于促进城市街区的复兴。 The zero capital gains rate can be applied by a given level of government in order to prompt investment in a given area. 特定级别的政府可以实施零资本利得税率，以促进特定领域的投资。 Understanding a Zero Capital Gains Rate 关于零资本利得税率 In 2004, the U.S. Congress passed, and the president approved, the Working Families Tax Relief Act. The act contains provisions that extend the 0% capital gains tax to certain properties being sold within certain enterprise zones. Enterprise zones were introduced in the U.S. in the 1970s in an effort to reverse the flight of people and businesses from urban centers to the suburbs. The programs may be used to encourage a private company to stay in a neighborhood, expand in it, or relocate to it. 2004年，美国国会通过、总统批准了《工薪家庭减税法案》。该法案包含一些条款，将0%的资本利得税扩大适用于在某些企业区内出售的某些房产。美国在20世纪70年代推出了企业区，旨在扭转人口和企业从市中心向郊区流动的趋势。这些项目可以用来鼓励私营公司留在社区内，在社区内扩张或搬迁至社区内。 The logic behind this act is to give an incentive to individuals to invest in this area. The rate is not exclusive to any one region, state, or municipality. Legislators looking to create jobs and draw investment into a community frequently enact a zero capital gains tax rate, or institute other tax-related incentives in that area. 这一法案背后的逻辑是鼓励个人在这一领域进行投资。该税率不仅限于任何一个地区、州或自治市。寻求为社区创造就业机会和吸引投资的立法者经常颁布零资本利得税率，或在该领域实施其他与税收相关的激励措施。 A 2012 tax bill made the 0% capital gains rate permanent for most filers, provided that are either single with a taxable income under $37,950, or couples with taxable income under $75,900. Even still, some of these filers face modest tax rates of 25% to 30%, if they earn additional income that’s taxed at ordinary rates, consequently pushing their long-term gains or qualified dividend income from the 0% bracket into the 15% bracket for investment income. 2012年的一项税收法案规定，只要是应税收入低于37,950美元的单身人士或应税收入低于75,900美元的夫妇，大多数申报人的资本利得税率为0%。尽管如此，其中一些申报者面临25%至30%的适度税率，如果他们获得按普通税率征税的额外收入，那么他们的长期收益或合格股息收入将从0%的税率级提高到15%的投资收入级。 On the other hand, itemized deductions may reduce ordinary income, placing individuals beneath the 15% bracket and thus increasing the capital gains or dividends that are taxed at 0%. This helps explain why taxpayers can have high adjusted gross incomes but still face 0% taxes on their long-term capital gains. 另一方面，分项扣除可能会减少普通收入，将个人置于15%的投资收入级以下，从而增加税率为0%的资本利得或股息。这有助于解释为什么纳税人可以有很高的调整后总收入，但他们的长期资本利得仍面临0%的税率。 Example: The D.C. Enterprise Zone 示例：特区企业区 Under this program, each enterprise zone has its own particular set of rules, which may change as the legislation is extended or amended. For example, with the D.C. enterprise zone, the following mandates must be satisfied: 根据该计划，每个企业区都有自己的一套特定规则，这些规则可能会随着立法的扩展或修订而发生变化。例如，对于特区企业区，必须满足以下要求: 1.The property must have been substantially improved during that time period of ownership. 在拥有期间，该房产必须得到实质性改善。 2.The property must be been for a minimum of five years from the date of acquisition. 该房产必须从购买之日起至少使用五年。 3.At least 80% of the total gross income resulting from the property ownership must be derived from business actively conducted within the D.C. Enterprise Zone. 房产所有权产生的总收入中至少80%必须来自在特区企业区内积极开展的业务。 4.If the property in question is for commercial rental purposes, at least 50% of the rental income must come from businesses located within the D.C. enterprise zone. 如果所涉房产用于商业租赁，至少50%的租金收入必须来自位于特区企业区内的企业。 5.The original use of the property must commence with the taxpayer; this requirement is deemed to be met if substantial improvements have been made to the property. 房产的原始用途必须从纳税人开始；如果对房产进行了实质性的改善，则视为符合这一要求。 High Interest Rates Are a Boon for Income Investing 高利率有利于收益投资 For income-focused investors looking beyond treasury bills and high-yield savings, the Fundrise Income Fund offers a portfolio of $500M+ worth of cash-flowing assets aimed at producing strong quarterly dividends. Interested in investing? Learn more at Fundrise.com/Income. Before investing, consider the Fund's objectives, risks, charges, and expenses. Prospectus available at Fundrise.com/Income. 对于关注收益的投资者而言，除了美国国债和高收益储蓄以外，Fundrise Income基金还提供价值5亿美元以上的现金流资产组合，旨在产生强劲的季度股息。对投资感兴趣吗？请点击Fundrise.com/Income了解更多信息。在投资之前，需要考虑基金目标、风险、费用和支出。招股说明书见Fundrise.com/Income。（英文来源：Investopedia） #英语翻译##北京旗渡翻译##译问##法律翻译#

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