2022年MTA考研英语每日一练之长难句翻译练习（11月20日）

MTA考研英语长难句

The cases the court overturned said that if a business was shipping a customer's purchase to a state where the business didn't have a physical presence such as a warehouse or office, the business didn't have to collect sales tax for the state.

词汇突破

overturn [ˌoʊvərˈtɜːrn]

v. (使)翻倒，(使)倾覆;推翻，撤销(判决等);颠覆，破坏(政府或体系)

n. 倾覆;周转;破灭

warehouse [ˈwerhaʊs]

n. 仓库，货栈，货仓;仓储式批发商店，仓储式零售商店

v. 将(商品)存库，使入库

MTA考研英语长难句

结构分析

本句的主干是 The cases said that…，that if a business was shipping a customer's purchase to a state where the business didn't have a physical presence such as a warehouse or office, the business didn't have to collect sales tax for the state为宾语从句。该宾语从句主干为 the business didn't have to collect sales tax for the state，if a business was shipping a customer's purchase to a state where the business didn't have a physical presence such as a warehouse or office 为宾语从句中的条件状语从句，其中 where the business didn't have a physical presence such as a warehouse or office 为限制性定语从句，修饰先行词 a state。the court overturned 为限制性定语从句，修饰先行词 The cases。

参考译文

法院驳回的案件说，如果一个企业将客户的购买货物运输到没有实体存在的州，如仓库或办公室，那么该企业就不必为该州征收销售税。

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