【正文】 the translator chooses “你方” which is a term in preference to “你們” which is more informal. The same is also true of “借款人” instead of “借錢人”，“保函” instead of “保證人” . According to the analysis of the examples above, the Chinese version is supposed to faithful to the original not only in meaning but also in style. And it should be flexible when we translate English into Chinese. Sentence and its Translation. The translation of business English contact on syntactic level is more than words, but the words performing functions grammatically in the sentences as well as the clauses. Therefore, the words will not be translated as what is done in the last session but as the grammatical units. One of the problems in translating contract documents is the handling of plicated and long syntactical structures. To translate such a long sentence in contract documents, the translator should make a thorough analysis of the internal structure and logical relations within the sentence, identifying the progression of ideas from beginning to end. According to Liu Miqing, six techniques are adopted: embedding 包孕 , cutting 切斷 /分切 , reversing 倒置 , splitting 拆離 , inserting 插入 and recasting 重組 . 劉宓慶 , 1985: 160 . The paper will discuss the translation techniques of embedding and cutting in details which are more frequently adopted. According to Liu Miqing, what embedding means is that to match the feature of Chinese, the postmodifiers in English, including particles, infinitives and attributive clauses are often put before the head. For example, “the quality certificate issued by Part y A” is translated as “甲方出具的品質(zhì)檢驗(yàn)證書” , “ the measures to be taken ” as “采 取的措施” , “ the technical information it provides ” as “乙方提供的技術(shù)” . As its name implies, cutting refers to divide whole sentence into smaller and independent sentences according to the sense group. Translator should divide this long sentence into a number of small units according to Chinese syntactical characteristic, each of which is then translated into a Chinese short sentence. Finally, these short sentences should be rearranged in a proper order. For example: If the bill of lading contains particulars concerning the general nature, leading marks, number of packages or pieces, weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonable grounds to suspect do not accurately represent the goods actually taken over or, where a shipped bill of lading issues, loaded, or if he has no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reservation specifying these inaccuracies, grounds of suspicion of the absence of the reasonable means of checking. 如果承運(yùn)人或代其簽發(fā)提單的其他人確知或有。 Last but not least, we should pay attention to the flexible usage of the conversion in ChineseEnglish example: The formation of this contract, its validity, interpretation, execution and settlement of the disputes shall be governed by the related laws of the People’s Republic of China. 本合同的訂立、效力、解釋、履行和爭(zhēng)議的解決均受中華人民共和國(guó)法律的管轄。 we can choose, when necessary, traditional Chinese expressions in translation. For example, Example 1: The undersigned hereby certifies that the goods to be supplied are produced in Japan. 下述簽署人茲保證 , 所供貨物由日本制造。 “or” is transla ted as “或”“或者” or “又或”“ and” as “和”“并”“及”，“以及” or “并且” . The English contract drafter is apt to employ the parallel structures to list the documents or certificates to be issued or certified, especially in the payment and shipment clauses. For example,Document to be submitted by the Sellers to the Bank for negotiation: a Full set cleanonboard shipped Bill of Lading b Invoice c Inspection Certificate on Quality and Inspection Certificate on Weight issued by the China Commodity Inspection Bureau at the port of shipment d Insurance Policy 向銀行議付時(shí)，賣方應(yīng)提交下列單據(jù)：全套清潔已裝船提單；發(fā)票；裝運(yùn)口岸中國(guó)商品檢驗(yàn)局出具之品質(zhì)檢驗(yàn)書與重量檢驗(yàn)書；保險(xiǎn)單 Parallel structure is easy to be found in the business English contract, and with the help of the punctuations, words, phrases and sentences are arranged orderly with smooth rhythm, which contributes to clarify the rights and obligations of contracting parties, and avoid misunderstanding and misinterpretation. Parallel contracture properly meets the requirement of the business English contract. 3 Translation theory of business English contract Business contracts are legal documents, have its unique characteristics. Therefore, understand the theory of contracts’ translation is the basic requirement of translating business contracts. This part is introduces the translation principles of business English contracts. Then, it analyzes the requirements of translators. Translation principles For many years, the three characters guide: faithfulness, expressiveness and elegance has been regarded as the soul of translation theory. Although a little change is made to it, it still applies to a wide range of translation. According to the three characters guide, business English contract translation has new principles and requirements. It is known that translators of business contracts should find suitable style to convey both accurate information and preciseness style. Here four principles for translation of business contracts are put toward, ., accuracy, pactness, standardization and smoothness. Accuracy, the soul and the most important principle of translation of business English contract, means that translations should express the original meaning faithfully, exactly and prehensively without any distortion to the original idea. Translation of business English contracts would use every possible ways to ensure its precision. Usually elegance gives way to accuracy. For example, many adverbials or nominal structur