句子：政府三令五申任何單位不得私設小金庫。

誤譯：The government has repeatedly issued orders that no unit is allowed to set up a private little treasury.

正譯：The government has repeatedly issued orders that no unit is allowed to set up hidden reserves.

解釋：treasury有兩個意思，一是泛指“寶庫”或“金庫”；二是專指 “財政部”。

“金庫”的第一個意思是“經管國家預算資金收支的機構”，即“國庫”。英語可譯為 state treasury, national treasury?！敖饚臁钡牡诙€意思是“金融機構或企業(yè)存放日常備用現金的地方”。英語可譯為treasury, coffers?！敖饚臁钡牡谌齻€意思是“銀行存放貴重物品的地方”。英語可以譯為bank vault。

“小金庫”不是指存放錢的小型金庫，譯為little treasury 是不合適的?！靶〗饚臁钡牡谝粋€意思是指“在單位財務以外另立賬目、私自存放和支配的公款”?？勺g為unauthorized departmental coffers, hidden coffers, hidden reserves, off-book accounts。例如：1. 中國最近作出新的努力治理被稱為小金庫的違法賬目。China has recently made a new effort to stamp out illicit accounts known as hidden coffers.

“小金庫”的第二個意思是指“家庭成員中個人私自保存和支配的錢財”，即“私房錢”。英語可以譯為 secret assets。例如：2. 大多數妻子相信她們的丈夫沒有小金庫，而她們緊緊掌管著家庭錢財。Most wives believe their husbands have no secret assets and they have a grip on their family purse strings. ▲

（本欄目供稿：王逢鑫教授）