17. I believe that the most important forces behind the massive M&A wave are the same that underlie the globalization process: falling transportation and communication costs, lower trade and investment barriers and enlarged markets that require enlarged operations capable of meeting customers demands.

　　【詞匯突破】M&A 為mergers and acquisitions 的縮寫表示合并和兼并的意思為經(jīng)濟術語。

　　underlie 構成…的基礎;導致…發(fā)生。例如：The social problems underlying these crises remain unsolved.(引起這些危機的社會問題尚未解決。)

　　trade and investment barriers 貿(mào)易和投資壁壘

　　globalization process 全球化進程(可以作為寫作詞匯使用)

　　【主干識別】I believe that+賓語從句

　　【其他成分】the most important forces behind the massive M&A wave are the same 為賓語從句主干;that underlie the globalization process為定語從句;“：”后為對forces的解釋;

　　【微觀解析】三種力量的并列為falling transportation and communication costs,以及l(fā)ower trade and investment barriers 和 enlarged markets后面接一個定語從句 that require enlarged operations和后置定語形容詞短語：capable of meeting customers demands

　　【難點揭秘】并列的三種力量，由于修飾語比較長和并列連詞較多使其解析較難;

　　【譯文賞析】我認為巨大的并購浪潮背后的最重要的推動力和促進全球化進程的力量是一樣的：即降低交通運輸成本，逐漸減少貿(mào)易投資壁壘，以及為能滿足消費者需求而大幅度拓展得市場。

　　18. It is entirely reasonable for auditors to believe that scientists who know exactly where they are going and how they will get there should not be distracted by the necessity of keeping one eye on the cash register while the other eye is on the microscope.

　　【詞匯突破】auditors 審計人員

　　distract 分散注意力

　　【主干識別】It is entirely reasonable to believe that +賓語從句. 形式主語從句

　　【其他成分】for auditors 狀語;scientists who know exactly where they are going and how they will get there should not be distracted by the necessity of keeping one eye on the cash register while the other eye is on the microscope.賓語從句。

　　【微觀解析】scientists should not be distracted 賓語從句主干;who know exactly where they are going and how they will get there 定語從句修飾scientist;where they are going and how they will get there定語從句中know的賓語從句;by the necessity of keeping one eye on the cash register while the other eye is on the microscope.狀語;of keeping one eye on the cash register修飾the necessity 作定語。while the other eye is on the microscope狀語修飾keeping。

　　【難點揭秘】主語從句中出現(xiàn)定語從句，定語從句中出現(xiàn)并列的賓語這樣隔離的障礙就更為顯著了。

　　【譯文賞析】審查者完全有理由相信，知道自己準備做什么、怎么做的科學家不應該因為必須一只眼盯著收銀機，另一只眼盯著顯微鏡而分散了注意力。

　　【翻譯點撥】by短語在句子中是充當狀語，翻譯為原因，where they are going and how they will get there處理為知道做什么，知道怎么做，這樣的表達符合中文的習慣。如果直接翻譯為：知道他們要去哪里和怎么去，就是對于字面含義的翻譯。屬于死譯。

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