手把手教你做笔译（5）：轻松搞定法律翻译（下）
上周有点忙，没来得及写新内容，就把上次法律翻译的练习解析和参考译文发一下吧。
1. A waiver by one of the parties at any time of a breach of any term or provision of this Agreement committed by the other party shall not be construed as a waiver by such party of any subsequent breach to be committed by the other party, nor shall it be construed as a waiver by such party of its rights under such provision or any of its other rights under this Agreement.
这是一个并列句。第一个单句的主干部分是 A waiver shall not be construed as a waiver；第二个单句的主干部分是 nor shall it be construed as a waiver。
这个句子是协议中的常见句子，不算复杂，让人犯难的大概有两个地方，一是主语和宾语后缀太长；二是 nor 后面的句子采用倒装结构。
生词也不多，waiver：豁免，放弃；commit：犯错；construe 解释，诠释。
参考译文： 一方在任何时候放弃追究另一方违反本协议任何条款或规定的行为，不应被视为该一方放弃追究另一方以后的违约行为，亦不应被视为该一方放弃其在该规定下的权利或其在本协议项下的其他权利。
2. In the case of a corporation or other business entity becoming a Subsidiary after the end of the financial period to which the latest consolidated audited accounts of the Borrower relate, the reference to the then latest consolidated audited accounts of the Borrower and its Subsidiaries for the purposes of the calculation above shall, until consolidated audited accounts of the Borrower for the financial period in which the relevant corporation or other business entity becomes a Subsidiary are published be deemed to be a reference to the then latest consolidated audited accounts ofthe Borrower and its Subsidiaries adjusted to consolidate the latest auditedaccounts (consolidated in the case of a Subsidiary which itself has Subsidiaries) of such Subsidiary in such accounts.
这一句就比较难了，句子长，涉及财务知识。遇到这种长句子不要着急，深呼吸，然后一步一步来。
首先，分析句子结构。找出句子的主干部分：the reference to the then latest consolidated audited accounts of the Borrower and its Subsidiaries shall be deemed to be a reference to the then latest consolidated audited accounts of the Borrower and its Subsidiaries adjusted。不懂consolidated audited accounts是什么意思？没关系，无非就是什么账目，我们把句子结构弄清楚后再去查。
再看其他成分，第一句是一个条件状语 In the case of acorporation or other business entity，如果是一家企业或其他商业实体，什么样的企业或商业实体呢？becoming 后面进行了说明，在财务期间之后成为子公司的企业或商业实体，什么财务期间呢？后面的定语从句进行了说明，引导词 to which 中的 to 是 relate to 中的 to 提前。
主句我们刚刚已经找出来了，现在看它的其他修饰部分。for the purposes of the calculation above，目的状语，until consolidated audited accounts of the Borrower for the financial period in which the relevant corporation or other business entity becomes a Subsidiary are published，时间状语，这里跟第一句一样，嵌套了一个定语从句，它的主干部分是 until consolidated audited accounts of the Borrower for the financial period are published，直到财务期内的账目公布之前，什么财务期？in which the relevant corporation or other business entity becomesa Subsidiary。
最后 to consolidate the latestaudited accounts of such Subsidiary in such accounts 目的状语。括号里是对另一种情况的说明。
再来看词汇。
consolidated audited accounts 综合经审计账目
the reference to 提到；提述
financial period 财务期间（企业会把连续不断的经营活动加以划分，以核算某一期间的经营活动和成果，比如一个季度、半年、一年等等）
参考译文：如属企业或其他商业实体，且企业或商业实体在借款人最新的综合经审计账目所涉及的财务期间结束后成为一家子公司，则就上述计算而言，凡提述借款人及其子公司当时最新的综合经审计账目之处，均应视作是指借款人及其子公司经调整后的当时最新的综合经审计账目，这些账目经调整后纳入了该子公司的最新经审计账目（如子公司本身另有子公司，则是综合账目），直到借款人在相关企业或其他商业实体成为子公司的财务期间编制的综合经审计账目公布为止。
往期链接：
