反译法是指在保持原文内容不变的情况下，将原文的肯定形式译成否定形式或者把否定形式译成肯定形式，从而使译文的表述尽量符合译入语读者的思维习惯。商务英语中的反译主要有正话反说和反话正说两种情况。

1.正话反说

正话反说就是用变换语气的方法，将原文的肯定式译成否定式。

The demand for our products exceeds the supply.

我们的产品供不应求。（动词正话反说）

Alternatively he may well sell to an export merchant’s hours； in this case there is little financial risk for the producer, since the merchant acts as a principal and pays for the goods himself.

他也可以将货卖给出口商，这样生产商基本上不承担经济风险，因为出口商本身就是买主，由他支付货款。（形容词正话反说）

Buyer and sellers may be scattered over the whole world and instead of actually meeting together in a marketplace, they deal with one another by telephone, cable, email or letter.(www.daowen.com)

买方和卖方可能分散在世界各地，他们可以用电话、电缆、电子邮件和信件进行交易，而并不真正在市场上碰头。（介词正话反说）

2.反话正说

反话正说就是用变化语气的方法，将原文的否定式译为肯定式。

Since your order covers so big a quantity we are unable to meet your requirements for the moment, but we will do our utmost to secure supply for you. and where the position improves we will not fail to let you know.

因为你方订单数量很大，目前不能满足你方要求，但是我们将尽最大努力为你方取得货源，一旦情况好转，一定告知。（动词反话正说）

They should lose no time in adopting further measures to restore market confidence, expand demand and promote an early recovery and development of the regional and global economy.

他们应尽快采取进一步的措施，重建市场信心，扩大需求，促进世界和本地区经济早日恢复和发展。（短语反话正说）