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转换生成语言学关于句子表层结构与深层结构的理论，对翻译审美活动意义不凡。根据这一理论，翻译审美活动过程就是从一种语言（原文）的表层结构开始，由表及里，由浅入深，探明深层结构，再从深层结构转换到另一种语言（译文）的表层结构。
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转换生成语言学认为，同一深层结构可以体现在不同的表层结构中，任何一种语言都如此。这一见解固然有助于正确处理翻译审美再现中内容和形式的问题，然而，更重要的是，这一见解提醒我们，近似的表层结构则完全可能反映不同的深层结构。这一点对于翻译美学具有更积极的意义。如：
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（1）When he was digging a trench, his spade struck something hard.
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（2）He was digging a trench when his spade struck something hard.
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许多年来，人们对上面两句的深层结构划等号。比如，上世纪60年代出版的在我国影响巨大的葛氏《英语惯用法词典》，就默认了上述等号，认为两句的差异仅在于后者比前者“更普遍”而已。
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语言学理论的发展也在不断深化人们对语言现象的认识。上世纪70年代再版的美国Random House College Dictionary（Rev. ed. 1979）就对等号后的这种when有了新的释义：upon or after which; and then，并提供了例句：We had just fallen asleep when the bell rung.从释义和例句看，这种居于句中的when含有居于句首的when所不具备的“突然性”。
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Randolph Quirk等认为：这类出现于句中的when分句所引导的是前面的叙述中所没有提供的新信息。它生动地强调了前述的事件并使之达到高潮。〔5〕该书提供的例句是：
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The last man was emerging from the escape tunnel when a distant shout signaled its discovery by the guard.
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表层结构的近似与深层结构的微妙区别对于翻译美学具有更重要的实践意义。
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译文2使用一个不起眼的when，一个暗示“突然性”的when，结果是when suddenly he came upon a forest of peach trees比he suddenly came to a grove of blossoming peach trees的句式要美得多。其美中不足是多使用了一个suddenly。
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其次，译文2将“武陵人捕鱼为业”译成there was a man of Wuling who was a fisherman by trade。差矣！晋及晋之前的中国社会，还是单一的小农经济社会，“为业”中之“业”尚不能理解为“行业”，或是“职业”。故不宜作表层转换，将之译成by trade。译文1之译（who made his living as a fisherman）更可取。
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再次，“桃花林”三字，分别被译成a grove of blossoming peach trees和forest of peach trees。后译不如前译，“花”（blossom）应在译文中出现，此“花”与下文的“落英缤纷”，构成呼应之美。
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改译为（汉语原文出现的朝代似应加注具体年份，以便母语为非汉语的读者理解，但其年份不宜加于译文中，因其非原文所含之信息。）：
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During the Taiyuan era[1] of the Jin Dynasty[2] there was a man of Wuling who made his living as a fisherman. One day he was fishing up a stream in his boat, heedless of how far he had gone, when he came upon a forest of peach trees in blossom.
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Translator’s notes: [1]376-396; [2]265-420.
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2．夹岸数百步，中无杂树，芳草鲜美，落英缤纷。
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译文1. It lined both banks for several hundred paces and included not a single other kind of tree. Petals of the dazzling and fragrant blossoms were falling everywhere in profusion.
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译文2. On either bank for several hundred yards there were no other kinds of trees. The fragrant grass was beautiful to look at, all patterned with fallen blossoms.
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原句很美，“芳草鲜美”和“落英缤纷”已成汉语成语。
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咀嚼之下，上译回避了“芳草鲜美”，下译未能译出“落英缤纷”之“落”（falling, 而非单纯的fallen），若能跳出表层转换，“芳草鲜美，落英缤纷”或许能重组如下：
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Petals of the dazzling blossoms were falling upon the exquisite carpet of lush grass.
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英语常使用名词carpet的转义，透出了形象美，如：
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ground carpeted with fallen leaves覆盖着落叶的地面。
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The valley is carpeted with cherry blossoms．山谷中樱花一片。
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改译：
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