根据其支持者，汉堡王和蒂姆·霍顿斯（一家加拿大餐厅连锁）对联合，全是为了世界统治。这笔生意将会创造世界第三大快餐连锁，有230亿美元销售额，知名品牌和显著的增长潜能。胡扯，这笔交易的批评者表示，那是为了避税。汉堡王正在收购霍顿斯，但将会把总部转移到加拿大， 这里企业税额比美国低，这个过程又名为“颠倒”。
According to its supporters, the union between[/of] Burger King [with] Tim Hortons, a Canadian restaurant chain, is all about world domination. The deal will create the world's third-largest fast-food chain, with $23 billions of sales, well-known brands and significant growth [potential]. Nonsense, [says] the transaction's detractors, it's [a] tax dodge. Burger King is buying Hortons, but will shift its headquarters to Canada [which has a lower] corporate tax [rate] than /in/ America, [in] a process known as "inversion".
支持者和批评者都错过了要点，这笔生意是令人惊愕的财务过度活动的绝佳例子。如果一如计划，汉堡王被折叠（转换）成了一个新的加拿大实体，它将会在不到20年间拥有过七个不同的母公司或者企业结构。
Supporters and detractors are both missing the main point. The deal is a [prime] example of shocking[mind-boggling] hyperactivity [of] financ[e]. If, as planned, Burger King [is] folded into a new Canadian entity, it will have had seven different parent[s] /companies/ or corporate structures in less than 20 years.
永久性的改革偶尔会说得通。美国的电信和有线电视公司（已经）一直从事于频繁的交易撮合。结果（已经）都是巩固产业、提高利润，虽然也会烦扰监管者。但是长期性的不问题通常对生意没好处。每一个汉堡王的拥有着，从英国人到巴西人，（已经）英勇地保证重振其品牌，释放其潜能。然而自1999年，其销售额（包括加盟店的销售额），才增加了仅仅43%，相较之下，在麦当劳则是132%。
Permanent revolution/s/ occasionally make[s] sense. America['s] telecoms and cable companies[/firms] have been [engaged in] constantly dealmaking. The result has been [to] consolidat[e] the industry, improving margins, although frustrating[/irritating] regulators. But chronic instability is often bad for businesses. Every owner of Burger King, from the Brits to the Brazilians, [has] valiantly pledged to reinvigorate its brand and [un]leash its potential. Yet since 1999, its sales, including those of franchisees, [have] risen by only[just] 43%, compared with 132% at [McDonald's].
无论兼并收购或者资产重组的情况可能有多不可抗拒，都难以不去怀疑大部分企业狂热发生是因为它创造了机会给市场时机，产生费用给银行家和律师，并允许丰厚的财务工程。不过，也许汉堡王最新的重新改造将会是它的最后一次，因此其拥有者和经理们将会安顿下来做长期努力，而（这种长期努力）则是把企业垃圾食品变成米其林星级餐饮所需要的。
However compelling [the case for] takeover[s] or reorganisations may[/might] be, it is hard not to suspect most[/much] corporate/s'/ freneticism happen[s] because it creates opportunities for market timing, generates fees for bankers and lawyers, and allows lucrative financial engineering. Though, perhaps, Burger King's last reinvention will be its last, and [its] owners and managers will settle down to [the] long-term effort needed [to] turn/ing/ corporate junk food into [a] Michelin-starred meal/s/.
6.25
supporters/detractors
the union of A with B
Tim Hortons/a Canadian restaurant chain
Burger King/the world's largest fast-food chain/world domination
well-known brands/significant growth potential
nonsense/make sense
a tax dodge/shift its headquarters to Canada/be folded into a new Canadian entity/Canada has a lower corporate tax rate than America/inversion
miss the main point
deal/transaction/dealmaking/businesses/buy
a prime example
mind-boggling/compelling
hyperactivity of finance/be engaged in constant dealmaking/chronic instability
seven different parents or corporate structures in less than 20 years
permanent revolution/constant dealmaking/corporate freneticism/
occasionally/often
telecoms and cable firms/companies/corporate
consolidate the industry/improving margins/irritating regulators
owners/the Brits/Brazilians/franchises
valiantly pledge to do
invigorate its brands/unleash its potential/growth potential
Burger King/McDonald's/fast-food chain
takeover/reorganisation/reinvention/revolution
it is hard not to suspect...
create/generate/allow
creates opportunities for market timing/generates fees for bankers and lawyers/allows lucrative financial engineering
settle down to...
chronic/long-term effort
turn... into
turn corporate junk food in to a Michelin-star meal
fast-food/junk food
