2019-1-ReadingPartA-T4-3-1
文章主题：《美国最高法院裁定各州可向电商征收销售税》
The cases the court overturned said that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence such as a warehouse or office, the business didn’t have to collect sales tax for the state.
词汇：
1.case n.判例
2.overturn v.推翻
3.purchase n.购买的东西
4.physical presence n.有形存在、实体店
5.warehouse n.仓库
6.sales tax n.销售税
【Step 1】找谓语
The cases the court overturned said that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence such as a warehouse or office, the business didn’t have to collect sales tax for the state.
·动词 overturned 时态：一般过去时
·动词 said 时态：一般过去时
·动词 was shipping 时态：过去进行时
·动词 didn't have 否定+时态：一般过去时
·动词 didn't have to collect 否定+时态：一般过去时
【Step 2】断句
The cases [the court overturned]said [that if a business was shipping a customer’s purchase to a state <where the business didn’t have a physical presence such as a warehouse or office>, the business didn’t have to collect sales tax for the state].
解析：本句包含四个从句，分别是：1.一个省略连接词的定语从句；2.一个由that引导的宾语从句；3.一个由if引导的条件状语从句；4.一个由where引导的定语从句。
省略连接词的定语从句：
The cases [the court overturned]...
判断方法：1.位置：在名词|代词后；2.从句不完整<从句谓语动词overturned缺宾语>。补充：在定语从句中，当关系代词指代先行词在从句中作宾语时可省略。
另外，我们在课上讲过，在整个语法体系中，常见的可省略连接词的从句有两个：
1.宾语从句——位置：在动词|介词后；
2.定语从句——位置：在名词|代词后；
因此，本句定是定语从句！
that引导的宾语从句：
said [that ... <...>, the business didn’t have to collect sales tax for the state].
判断方法：1.位置：在动词|介词后<在动词said后>；
where引导的定语从句：
...a state <where the business didn’t have a physical presence such as a warehouse or office>...
判断方法：1.位置：在名词|代词后；2.该名词state表示地点|空间；
if引导的条件状语从句：
...if a business was shipping a customer’s purchase to a state <...>, the business didn’t have to collect sales tax for the state.
判断方法：1.位置：在句首：if...,完整句.
重点成分标注：
主语：在句首|谓语前
宾语：在动词|介词后
表语：在系动词后
主语：蓝色；谓语：红色；表语：绿色；宾语：紫色；宾补：深蓝
主句：
The cases said...省略连接词的定语从句：
The cases [the court overturned]...
that引导的宾语从句：
said [that ... <...>, the business didn’t have to collectsales tax for the state].
where引导的定语从句：
...a state <where the businessdidn’t havea physical presence such as a warehouse or office>...
if引导的条件状语从句：
...if a businesswas shippinga customer’s purchase to a state...
【Step 3】翻译
The cases [the court overturned] said [that if a business was shipping a customer’s purchase to a state <where the business didn’t have a physical presence such as a warehouse or office>, the business didn’t have to collect sales tax for the state].
1.本句结构复杂，因此翻译时，要注意断句，把其译为中文的短句。2.【后置定语翻译方法： 词数>8个词通常采取后置译法；≤8个词通常采取前置译法】——故省略连接词的定语从句采取前置译法；where引导的定语从句采取后置译法，即单独成句。省略连接词的定语从句：
英文：The cases [the court overturned] saidthat...
翻译解释：1.the court指的是最高法<需结合上文>；2.cases与法院相关，译为“判例”更合适；3. sb v that从句：我们讲过，通常这种结构要译为“某人认为...”if引导的条件状语从句：
英文：...if a businesswas shippinga customer’s purchase to a state...
中文：...如果企业运送客户买的东西到某个州...
where引导的定语从句：
英文：...a state <where the businessdidn’t havea physical presence such as a warehouse or office>...
中文：...在这个州，企业没有仓库或办公室这样的实体店...
翻译解释：定语从句采取后置译法，即单独成句+重复先行词——where指代 in a state在从句中作地点状语。
that引导的宾语从句：
英文：said [that ... <...>, the business didn’t have to collectsales tax for the state].
中文：...，那么企业则不必为该州征收销售税。
翻译解释：collect的宾语是sales tax——在进行英译汉时，经常出现直译时动宾搭配不当的问题——解决办法：结合语境给这个宾语选择合适的动词进行搭配——“收集销售税”=“征收销售税”。
最高法院所推翻的判例认为，如果企业运送客户买的东西到某个州，在这个州，企业没有仓库或办公室这样的实体店，那么企业则不必为该州征收销售税。终译：最高法院所推翻的判例认为，如果企业将顾客购得的商品运往某个州，而该企业在本州并无实体存在（比如仓库或办公室），那么该企业就不需要为本州代收销售税。
