我们认为，翻译招股章程应当注意遵守以下几个基本原则：
1）动笔翻译之前，首先应当认真了解英文招股章程的文体和语言特点，认真研读原文及样译，了解其篇章结构、行文与表达习惯和专业表达方式及其地道且专业的译文。这里推荐几家上市公 司的网站，其中既有其招股章程的英文版，也有其中文版，可供学习者借鉴之用：
a. Trasy Gold Ex Ltd卓施金网（一家在开曼群岛注册、总办事处和主营业地点设在香港的黄金买卖和珠宝买卖的服务供应商）：http//www.trasy.com/english/index.php/;
b. STAREASTnet东魅网(一家由香港巨星谭咏麟等人组织的娱乐网公司）：http: //www.stareastnet. com/;
c. CSMC华润上华科技有限公司(一家在开曼群岛注册、总办事处和主营业地点设在中国江苏无锡市的半导体企业）; http://www.csmc.com.cn/ (注:其中译文有个别错漏之处）；
d. 本章注释2中提及的其他公司的招股章程及其译文。
2）认真研读、透彻理解原文，理清其中长句的句法关系。这一点在招股章程翻译中尤其重要，因为其中枝节庞杂的长句、复杂句较多，需要我们认真分析，理清句法脉络，这样才能保证译文的准确性。例如下面这个由一个长句构成的段落：
例1
原文：
The Memorandum of Association of the Company was adopted on 15th May, 2000 and states, inter alia，[1] that the liability of members of the Company is limited to the amount, if any, for the time being unpaid on the Shares respectively held by them and[2] that the objects for which the Company is established are unrestricted (includingacting as an investment company)，and [3] that the Company shall have and be capable of exercising any and all of the powers at any time or from time to time exercisable by a natural person or body corporate, irrespective of any question of corporate benefit，as provided in Section 27(2) of the Companies Law， and [4] in view of the fact that the Company is an exempted company that the Company will not trade in the CaymanIslands with any person, firm or corporation except in furtherance of the business of the Company carried on outside the Cayman Islands.
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