一般來說，中國學生對于英語的理解，是以句子為單位的。所以，能否理解好句子是閱讀和翻譯的重要基礎。但這一點是學生經常忽視或存在誤解的。我們認為，對于句子理解存在問題，必定影響對于整個篇章的理解，但我們卻不能認為，理解好了句子，也就了解了文章。那么，我們如何能夠理解好一個句子呢？孤立的理解任何一個單句當然都存在著理解上的爭議，所以我們對于句子理解的討論自然是在篇章中進行。同時，我們也要充分利用篇章獲得有益的線索，加深我們對句子的理解。除了篇章上下文之外，詞匯、語法、文化背景以及語感等等都是影響句子理解質量的因素。所以，我們對于句子理解將集中于以上提出的幾點。而要把理解好的句子翻譯成合適的漢語，又涉及到翻譯要考慮的語意功能對等要求。
概括來說，良好理解是翻譯的基礎，而翻譯是良好理解的表現形式。所以我們的講解也是遵照這樣的順序，先實現良好的理解，再探討翻譯時應注意的問題。

要很好的理解文章，我們應該在篇章上下文之外，詞匯、語法、文化背景以及語感幾個方面下功夫。
有了良好的理解，就為我們的翻譯提供了很大的幫助。但并不是全部的幫助。因為在翻譯當中，同樣有很多獨特的問題需要注意。具體來說，我們要想獲得成功的翻譯，還應該做到以下幾點：

（一） 準確；
（二） 完整；
現在，我們選擇一篇英語文章具體講解在處理長句與難句時我們應該注意些什么，遵照什么樣的原則，以及容易犯的錯誤。

【例文】
Nike: Just Don't Do It
Fans like its hands-off approach to Converse
The practice is known as "Beaverizing." It's a term industry insiders use for what Nike, based in Beaverton, Ore., has done to some companies it's acquired through the years. Rather than letting the brands stand on their own, it gives them a Nike makeover. It swoosh-ified the hockey-equipment maker Bauer, for example, and boasted about Nike Air technology in its Cole Haan shoe subsidiary. Many feared the same would happen when Nike bought Converse, maker of the iconic Chuck Taylor All-Stars, a year ago. After all, the two companies seemed polar opposites. Nike made pricey, high-tech sneakers like $165 Air Jordans; Converse was known for cheap, low-tech sneakers that have been the unofficial gear of the anti-establishment for years (Kurt Cobain was wearing Cons when he committed suicide in 1994). The Wall Street Journal sounded an ominous note when the deal broke in July 2003: "The Swoosh is swallowing Chuck Taylor."
Surprise, surprise. With Converse, Nike seems to have flipped its own slogan on its head. Meddle? Just don't do it. And the strategy appears to have paid off. Converse still has its retro-rebellious buzz, and its shoes are hot. Check the feet of Avril Lavigne, Blink 182, Kid Rock and the Strokes-they're even the go-to shoe among fashion models in Paris this year. Sales, though still a sliver of the overall market, have surged the last few years (chart). "Converse is everywhere right now," says Marshal Cohen, who tracks fashion for NPD Group, a market-research firm: younger buyers like the hip heritage of Cons. "It's funky and it's lasted this long-it must be good," said Britney Ellis, a New Jersey teenager, after buying a pair of navy Chuck Taylors.
Nike execs say they always intended to leave Converse alone. "We let the team in place run the business the way they need it to run," says Scott Olivet, vice president of Nike Subsidiaries. (Converse executives declined to comment.) They learned their lesson from the Bauer experience. After Nike acquired Bauer in 1995, it started selling gear with its distinctive logo, tinkered with the technology and offended traditionalists when it outfitted superstar Sergei Fedorov in snow-white skates. Nike "lost sight of the DNA" of Bauer, and "consumers recognized it immediately

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