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Spanish西班牙语译成English英语: Spanish Technical Employment Ad
原文文本 - Spanish西班牙语 Químico, Físico o Ingeniero Químico a tiempo completo para trabajar en un Proyecto Europeo sobre crecimiento cristalino de proteínas. Se requiere experiencia en el estudio de interacciones moleculares (proteína/proteína, proteína/gel, proteína/precipitante) y en cristalización preferentemente por contradifusión. Experiencia en el manejo de datos y nivel de inglés hablado fluído serán valorados
翻译文本 - English英语 Full-time Chemist, Physicist or Chemical Engineer to work on an European project in protein crystal growth. Experience is required in the study of molecular interactions (protein/protein, protein/gel, protein/precipitant) and crystallization preferably by counter-diffusion. Data management knowledge and fluency in spoken English will be appreciated.
French法语译成English英语: French Financial Document
原文文本 - French法语 Dans ce texte, nous suggérons un taux d’actualisation public pour le Québec qui est cohérent avec la littérature scientifique et les pratiques internationales sur ce sujet. Nous démontrons aussi que fixer le taux d’actualisation public au niveau du taux d’intérêt nominal moyen des emprunts gouvernementaux n’est pas l’option à retenir.
翻译文本 - English英语 In this text, we will suggest a public discount rate for Quebec which is coherent with scientific literature and international practices in this area. We will also demonstrate that fixing the public discount rate to the average nominal interest rate of government loans is not an option to employ.
原文文本 - Portuguese葡萄牙语 De acordo com a Lei 4.595 (Lei da Reforma do Sistema Financeiro Nacional), que regula o funcionamento do sistema financeiro brasileiro, o Conselho Monetário Nacional - CMN é o órgão formulador da política da moeda e do crédito.
翻译文本 - English英语 Pursuant to Law 4595 (The National Law for Financial System Reform), which regulates the functioning of the Brazilian financial system, the National Monetary Council (CMN) is the organization formulating monetary and credit policy
Spanish西班牙语译成English英语: Spanish Real Estate
原文文本 - Spanish西班牙语 Poco después de abrir las plicas, el Contrato de venta estipula que la compañía seguradora de escrituras proporcionará a las partes un informe preliminar del historial del título que revelará todos los embargos, impuestos, juicios, hipotecas, etc.
翻译文本 - English英语 Shortly after opening tenders, the sales contract stipulates that the insurance company will provide a preliminary report of the title history that will reveal all attachments, taxes, judgments, mortgages, etc.
French法语译成English英语: French Linguistics/Statistics
原文文本 - French法语 La seconde stratégie quant à elle permet de fonctionner avec un vocabulaire de mots clés de taille paramétrable tout en modélisant l’ensemble des autres mots du texte à rejeter. Le modèle de rejet retenu pour cette expérimentation est celle comportant le modèle ergodique équiprobable avec une valeur de 0.2. Les lexiques utilisés sont désignés «HTCx/y» où la valeur x correspond au nombre de termes utilisés en catégorisation, alors que...
翻译文本 - English英语 The second pertinent strategy permits functioning with a vocabulary of key words of a configurable size while modeling the group of other words of the text to be rejected. The rejection model for this experiment is that belonging to the equiprobable ergodic model with a value of 0.02. The lexicons employed are designated as “HTCx/y” where the value of “x” corresponds to the number of terms utilized in categorization, while
原文文本 - Portuguese葡萄牙语 Antes disso, Semler havia feito outras duas tentativas onde em uma decidiu implantar um modelo de matriz organizacional e outra em que dividiu a empresa em unidades de negócio autônomas.
翻译文本 - English英语 Before this, Semler had made two other attempts in which he decided to implant an organizational matrix model in one and in the other he divided the enterprise into autonomous business units.
Spanish西班牙语译成English英语: Spanish Cost Accounting
原文文本 - Spanish西班牙语 Mano de Obra Directa (MOD), esfuerzo físico o mental gastado en la transformación de las materias primas y materiales en el producto/servicio final, se asocia directamente al obrero que trasforma las materias primas en productos o servicios al cliente.
翻译文本 - English英语 Direct Labor (DL), physical or mental effort spent in the tranformation of raw and finished materials into the final product/service, directly associated with the worker who transforms the raw materials into products or services to the customer.
French法语译成English英语: French Quality Control
原文文本 - French法语 Pour toute entreprise, la satisfaction du client est un objectif permanent. Pour accroître ou préserver leurs avantages concurrentiels, les unités de production doivent intégrer cet objectif dans leurs activités quotidiennes. L'amélioration de la qualité et la réduction des coûts sont des points clés.
翻译文本 - English英语 For any enterprise, customer satisfaction is a permanent objective. To increase or preserve competitive advantages, the production units must integrate this objective into their daily activities. Quality improvement and cost reduction are key points.
原文文本 - Portuguese葡萄牙语 Os robôs realizam a maioria das soldas necessárias para completar o chassi. Os braços dos robôs não cabem em espaços pequenos, sendo assim soldadores humanos também realizam algumas destas tarefas.
翻译文本 - English英语 The robots perform the majority of the welds necessary to complete the chassis. The arms of robots do not fit in small spaces, so human welders also perform some of these tasks.
原文文本 - Portuguese葡萄牙语 Quando esse reconhecimento for formalizado, o Brasil ficará impedido de alegar, em processos de defesa comercial, que a China possui uma economia estatizada e que, portanto, estaria sujeita a um regime especial.
(...)
Nos termos do Artigo 2 (7) (c) do Regulamento Básico sobre Dumping da UE, este tratamento particular é concedido se os produtores chineses conseguirem comprovar que: a) as decisões da empresa sobre preços, custos e insumos (incluindo, por exemplo, matéria prima, custos de tecnologia e trabalho, produção, venda e investimentos) são realizadas de acordo com as regras do mercado, refletindo fornecimento e demanda sem significativa intervenção estatal, e cujos custos reflitam substancialmente os valores de mercado;
翻译文本 - English英语 When this recognition is formalized, Brazil will be unable to claim in trade defense cases, that China has a nationalized economy and therefore would be subject to a special regime.
(...)
Pursuant to the terms of Article 2 (7) (c) of the Basic Regulation on Dumping of the European Union, this particular treatment is granted if the Chinese producers can prove that: a) the decisions of the company on prices, costs and inputs (including, for example, raw material costs of technology and employment, production, sales and investments) are made in accordance with the rules of the market, reflecting supply and demand without significant state intervention, and whose costs substantially reflect the values of the market;
Spanish西班牙语译成English英语: Spanish Legal Contract
原文文本 - Spanish西班牙语 7 Transferencia de la propiedad y riesgos
La transmisión de la propiedad y del riesgo de las Plantas se realizará del Contratista al Cliente cuando se firme la Recepción Provisional.
El Contratista deberá asegurar y garantizar que la propiedad sea transferida libre de toda carga, gravamen y demás derechos a favor de terceros.
El Contratista suministra al Cliente la planta fotovoltaica objeto del presente acuerdo, con reserva de dominio hasta el total pago del precio aplazado. Hasta que se pague el último de los pagos aplazados, el Contratista se reserva el dominio de los bienes objeto de este Contrato, quedando el Cliente constituido a todos los efectos, como mero usuario de los mismos hasta la íntegra satisfacción del último pago.
El Cliente, como mero usuario temporal de los bienes, se obliga a no enajenar, ceder en uso, gravar o perjudicar en forma alguna los bienes objeto de este contrato sin consentimiento expreso del Contratista manifestado por escrito de forma fehaciente.
翻译文本 - English英语 7 Transfer of property and risk
The transfer from the Contractor to the Client of property and risk for the Plants will take place when the Provisional Acceptance is signed.
The Contractor shall assure and guarantee that the property will be transferred free of all charges, taxes, and third-party rights.
The Contractor shall supply to the Client the photovoltaic plant under the present agreement, with reservation of title until the total deferred payment is received. Until that time when the last of the deferred payments is made, the Contractor reserves title to property under this Contract, constituting the Client for all intents and purposes a mere user thereof until the full satisfaction of the last payment.
The Client, as a mere temporary user of the property, agrees not to transfer, assign in use, encumber or harm in any way the property which is the object of this contract without express consent of the Contractor as manifested in written, confirmable form.
French法语译成English英语: French Psychological Review
原文文本 - French法语 Cher Jean-Claude, nous ne croyons pas que l'on puisse subir une agression raciste, ou pire encore, voir son enfant la subir, sans éprouver l'humiliation, la souffrance, la rage et la haine que vous décrivez. L'agression raciste est toujours d'une violence inouïe. Et cette violence est injuste et meurtrière puisque l'autre est rejeté à cause de ce qu'il est, et qu'il ne peut changer.
翻译文本 - English英语 Dear Jean-Claude, we do not believe that one can sustain a racist aggression, or worse still, see his child suffer it, with experiencing the humiliation, the suffering, the rage, and the hate which you describe. Racist aggression is always incredibly violent. And this violence is unjust and deadly because the other person is rejected for what he is, and what he cannot change.
Spanish西班牙语译成English英语: Volkswagen Mexico Floor Plan
原文文本 - Spanish西班牙语 6.3 Categoría del Concesionario.
Para determinar la Categoría del Concesionario se toman como base los estados financieros del mismo, y se complementa con su evaluación cualitativa. Con estas bases el Concesionario obtendrá una puntuación, la cual determina su categoría de acuerdo con criterios establecidos por Risk Management.
Cuando un Concesionario inicia operaciones tiene un plazo de inicio de operaciones máximo de 6 meses para presentar sus Estados Financieros, mismos que se utilizarán para determinar su categoría, mientras no los presente tendrá la categoría C+.
翻译文本 - English英语 6.3 Dealer Category.
The financials of the Dealer are considered to determine the Dealer category and are complemented with a qualitative evaluation. On this basis the Dealer will obtain a score, which determines his category in accordance with criteria established by Risk Management.
When a Dealer begins activity, he has an initial time period of a maximum of 6 months to present his financials, which will be used to determine his category. During the time that he does not present his financials, he will be classified as category C+.
French法语译成English英语: French Accounting Document
原文文本 - French法语 Les prêts consentis à des conditions de marché ou hors marché:
Le principe général d’enregistrement des prêts en IFRS est l’enregistrement à la valeur de marché, ce qui oblige à distinguer deux cas :
lorsque les prêts sont accordés à des conditions hors marché, l’écart entre la valeur de marché et la valeur nominale est enregistré immédiatement en résultat. Les intérêts sont ensuite enregistrés au taux de marché et l’écart entre ces intérêts et ceux perçus en cash (donc au taux facial) vient progressivement modifier la valeur de marché du prêt afin que celle-ci soit bien égale à la valeur nominale au jour du remboursement.
Nota Bene :
Il existe des circonstances particulières dans lesquelles un prêt accordé à des conditions de marché ne fait pas l’objet d’un versement à sa valeur nominale (prêt acquis, structures spéciales, …).
Note pratique :
Les systèmes d’information des banques enregistrant habituellement les opérations au taux facial, on pourra pratiquement :
laisser le prêt s’enregistrer à la valeur nominale et les intérêts au taux facial.
enregistrer la différence entre valeur de marché et valeur nominale comme une surcote/décote que l’on étalera actuariellement sur la durée de vie de l’opération.
Les prêts accordés dans le cadre de l’activité bancaire courante sont généralement considérés comme accordés à des conditions de marché. Afin de s’assurer que c’est bien le cas, on pourra utiliser des références comme des courbes de taux externes ou encore des barèmes commerciaux faisant référence à des courbes de taux externes.
A titre d’exemple, les cas dans lesquels on rencontrera des prêts conclus à des conditions hors marché peuvent être : Les restructurations de dette dans lesquelles, suite à un défaut, on accorde un prêt de refinancement des créances antérieures à un taux inférieur à celui du marché. L’enregistrement immédiat en résultat de la différence valeur nominale – valeur de marché revient alors à constater en perte le différentiel actualisé entre les intérêts futurs à percevoir et ceux calculés au taux de marché. Cette perte sera souvent compensée par une reprise de provision pour créances douteuse antérieurement constatée.
翻译文本 - English英语 Loans granted at market conditions and at other than market conditions:
The general principal for recording loans in the IFRS is to record at market value, which makes it necessary to distinguish two cases:
When the loans are granted at market conditions, the recording is made at nominal value.
When the loans are granted at other than market conditions, the difference between the market value and the nominal value is recorded immediately in income. Interest is then recorded at the market rate and the difference between this interest and that received in cash, ( hence, at face rate) progressively changes the market value of the loan so that the latter is equal to the nominal value on settlement day.
Nota Bene :
Certain conditions exist in which a loan granted at market conditions is not subject to payment at nominal value (an acquired loan, special structuring, …)
Practical Note:
Bank information systems normally record transactions at face rates. It is practical to:
Allow the loan to be recorded at nominal value and interest at face value ;
Record the difference between market value and nominal value as an overcharge/undercharge which will be spread actuarially over the transaction’s duration of life.
Loans granted under the scope of daily bank activity are generally considered as granted at market conditions.
In order to assure that this is indeed the case, one can use external rate curves.
As an example, the cases in which one will come across loans granted at other than market conditions can be:
Restructuring of debt in which, following a default, a refinancing loan for previous debt is granted at a rate lower than that of the market. The immediate recording in income of the nominal value/market value difference then amounts to a statement of loss of the updated difference between future interest to be received and that calculated at market rates. This loss will often be offset by a provision write-back for previously-stated bad debt.
I am experienced in legal contracts, bid tenders, manufacturing processes, real estate, quality control, business correspondence, and financial translations. In addition, my educational background has prepared me to be a translator. I have a Bachelor's degree in Spanish with minor studies in French. My postgraduate degree is a Master's of Science in Management. I also have completed postgraduate courses in legal terminology and accounting. I have worked many years in management positions related to international business and have lived in several countries, where the languages that I translate are spoken. In all of these countries, I have immersed myself in the local language and culture. My broad business background and education allow me to understand the nuance of the documents that I am translating. In many cases, I have prepared similar documents during my business career.
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