Abstract
With the gradual development of international trade activities in China，business correspondence，as the most common tool of the trade exchanges，has been increasingly frequently used to the cross-border trade activities.
Although the necessity and importance of business correspondence are obvious, it is hard to avoid a certain degree of deviation of understanding and translating those business letters for both trade sides, mainly owing to the restrictions of a wide range of objective factors, like cultural laws and terms habits.
Therefore，this article will analyze the meanings and forms of business correspondence’s translating rigor and flexibility, as well as discuss how to apply deferent translation skills and strategies to realize these features. Further more, some new strategies under these certain characteristics will be tried to explore in this thesis.
According to the existing translation theory and combined with business translating features, theory analysis, content analysis and case analysis are used as the research methods in this article. Firstly, translation theories and strategies, which are adapted to business English translation, have been elaborated. And then, with corresponding content analysis, appropriate translation strategies and the general components in the business letter are matched. Finally, automatic machine translation thinking was discussed through case study.
The author hopes the thesis could provide basic data and be the reference for foreign business operations.
Key words: business correspondence, translation, exactness, flexibility
摘 要
随着中国与世界各国贸易活动的不断深入，作为最常见的贸易交流工具，商务英语函件被愈加频繁的使用到跨国贸易活动中。商务英语函件的必要性与重要性不言而喻，然而由于文化法学以及用语习惯等种种客观因素的制约，贸易双方难免就商务函件的理解和翻译有一定程度的偏差。因此论文将对商务英语函件翻译的严谨性和灵活性的意义以及表现形式等进行略论，研讨如何应用不同翻译技巧和策略实现对商务函件翻译严谨性和灵活性特点的综合体现，并尝试讨论在如此特点下商务英语函件新的翻译策略。
论文根据现有的翻译理论，并结合商务翻译的特点，应用了理论略论，内容略论和适当的案例略论作为探讨措施，首先阐述了与商务英语翻译相适应翻译理论与翻译策略，然后将恰当翻译策略与商务信函的一般组成部分进行匹配，并辅以相应的内容略论，英语论文题目，最后应用案例研讨机器自动翻译的思路。
最后作者希望论文可以为涉外商务操作提供基础资料和参考。
关键词：商务英语函件，翻译，英语论文，严谨性，灵活性
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