中英文本

Alibaba
阿里巴巴
Under scrutiny
一审再审
American regulators are investigating China's e-commerce giant
美国监管机构正调查中国电商巨头
“WE HAVE from time to time been subject to PRC and foreign government inquiries and investigations.” So declared form 20-F, a regulatory filing submitted by Alibaba, China's biggest e-commerce firm, to America's Securities and Exchange Commission (SEC) on May 24th. It is tempting to dismiss this as boilerplate language. All foreign firms listed in America (Alibaba trades on the New York Stock Exchange) are required to file this document regularly. In fact, it is not inconsequential. The filing revealed that Alibaba is the target of an ongoing SEC investigation into its accounting practices. The company's shares fell sharply after the news became public.
中国最大的电商—阿里巴巴在5月24日上交给美国证券交易委员会（SEC）的20-F年报（译者注：监管文件，20-F是对那些注册地不在美国的上市公司所要求的年报，美国本土的上市公司用10-K格式的年报）称：“我们时常受到国内和外国政府的调查和问讯zFHnoGd%fr)HBhd。”这样的说法很难不被当成是打官腔y!prMLMC0U(##ak&。所有在美上市的外国企业（阿里巴巴在纽约证券交易所公开交易）需要定期填写相关文件%Hm6=,4rDf。然而事实上这并非无关紧要KOSFZ]S&9_mwra).。监管文件显示阿里巴巴已经成为美国证券交易委员会调查会计实务的目标1f]XQb_IvE8AEQ.gqF。消息曝光后，该公司的股票急剧下跌ic+Vl4vGI|Ot5z(H。

The SEC appears to have three areas of concern. It wants to know more about the Cainiao Network, a logistics joint venture worth $7.7 billion in which Alibaba has a 47% stake. The agency also wants data on “Singles' Day”, an annual marketing promotion that last year apparently generated $14.3 billion in gross merchandise value (GMV) on one day. As GMV is not a recognised term in GAAP, the accounting standard used in America, the SEC may be digging into this claim.
美国证券交易委员会要考虑的主要是三个方面bg(_A63JJ=*Ha。菜鸟网络科技公司便是其中之一，这个公司是市值77亿美元的合资的物流公司，阿里巴巴持有47%的股份oz1|LxeM8dcutCm-。除此以外委员会还想了解“光棍节”（一年一度的营销推广日）的数据，去年这个节日仅一天的总交易额（GMV）达到了143亿美元f6OXT+QsAE。但GMV并不是美国使用的会计准则GAAP（Generally Accepted Accounting Principles）认可的条款，美国证监会（SEC）可能会对此深入调查5,|wQ~LT.fR8%xuwy7J。

译文属译生译世

重点讲解

1.rely on 依靠

例句:We had to rely on a compass and a lot of luck to get here.
我们不得不依靠指南针和不错的运气找到这儿来.U]o.OYS-X!mBm_^。

2.global growth 全球经济增长

例句:Sound public finances are a decisive component of economic stability and sustainable global growth.
健全的公共财政，是经济稳定和全球持续增长的一个决定性因素uO.xE1L~k-3#jzNJ&Vg7。

3.expect to 期望

例句:You cannot expect to like all the people you will work with.
不要指望你会喜欢所有和你共事的人;a5ZI-%xjw4gL]dH[q。

4.blame for 因…怪罪，责怪

例句:The policy is partly to blame for causing the worst unemployment in Europe.
欧洲出现了最严重的失业情况，这应当部分归咎于这项政策A%OYOlfbBlolE)。