美出口管制調查
Taiwan Semiconductor Manufacturing Company, the world’s leading contract chipmaker, is under investigation by the U.S. Department of Commerce and could face a fine exceeding $1 billion.
全球領先的晶圓代工廠台積電，近期遭到美國商務部的調查，罰款金額可能超過10億美元。
contract chipmaker代工晶片製造商be under investigation正受到調查中exceed(v.)超過=go over
The inquiry centers on TSMC’s collaboration with Chinese firm Sophgo, whose chip design reportedly mirrors that of Huawei’s Ascend 910B AI processor.
該案調查焦點落在台積電與中國公司「算能科技」的合作，算能科技所設計的晶片，被質疑與華為所開發的Ascend 910B AI晶片高度相似。
center on以～為核心、聚焦於～=focus on=revolve aroundreportedly(adv.)據稱;據聞=allegedmirror(v.)反映、與～相似be identical to與～極其相似=be very similar tothat=the design
Huawei has been on the U.S. trade blacklist since 2019, barred from acquiring goods containing U.S.-origin technology due to national security concerns.
華為自2019年起，因國安疑慮被美方列入貿易黑名單，禁止購買含有美國技術的產品。
on the blacklist在黑名單上bar(v.)禁止、阻止=ban=forbid=prohibitacquire(v.)取得;購買containing…包含…=which contain…U.S.-origin technology原產於美國的技術
Although TSMC has not directly supplied Huawei since September 2020, U.S. officials and industry analysts suspect that nearly three million chips produced for Sophgo may have been diverted to Huawei.
雖然台積電自2020年9月起已停止直接供貨給華為，但美國官員與產業分析人士懷疑，台積電為算能代工的近三百萬枚晶片，最終可能仍流向華為。
may have V-p.p.可能...(對過去事實的肯定推測)divert(v.)轉移、挪用
Under current U.S. export regulations, companies such as TSMC — whose manufacturing processes incorporate American technology — are prohibited from fabricating advanced chips for Chinese clients without prior U.S. government approval.
根據現行美國出口規範，凡是使用美國技術進行生產的企業，若要為中國客戶製造高階晶片，須事先獲得美國政府許可。
incorporate(v.)納入、包含fabricate(v.)製造、生產、捏造(資料或證據)be prohibited from…被禁止=be banned from…=be barred from…be forbidden from…prior approval事先批准
Violations of these rules can result in penalties of up to twice the value of the unlawful transactions.
若違反規定，將面臨最高為違規交易金額兩倍的罰款。
violation(n.)違規行為result in…導致=lead to=give rise topenalty(n.)罰款unlawful transactions違法交易
Lennart Heim, a researcher at the RAND Corporation, stated that TSMC should have refrained from producing the chips, given their AI-specific design and the high probability of their transfer to a restricted entity like Huawei.
美國智庫「蘭德公司」研究員海姆指出，考量到這些晶片為AI用途，且有極高機率最終流向華為等受限實體，台積電本應避免承接此類訂單。
should have V-p.p.表過去應該做卻未做(假設語氣的用法)refrain from避免做～、克制不去～given(prep.)有鑑於=considering=in light of=in view ofrestricted entity受限制的實體
Following initial news of the investigation, TSMC shares rose nearly 3% before retreating slightly later in the day.
消息傳出後，台積電股價一度上漲近3%，但隨後略微回跌。
retreat(v.)下跌、回落
The dispute emerges at a sensitive time for U.S.-Taiwan relations.
此事件爆發之際，正值美台關係敏感時刻。
sensitive time敏感時機
US President Donald Trump recently imposed a 32% tariff on imports from Taiwan — excluding semiconductors — but signaled that similar measures on chips could follow.
美國總統川普近期對台灣進口產品祭出32%的關稅（半導體產品除外），但也暗示未來可能擴及半導體領域。
impose a tariff徵收關稅excluding(prep.)…除外=except (for)…signal(v.)暗示=suggest=hint
In parallel, TSMC has pledged a $100 billion investment in the U.S., which includes plans to build five additional semiconductor fabrication plants.
同時，台積電已承諾在美投資1,000億美元，包括計畫在美增建五座晶圓廠。
in parallel同時=at the same time=meanwhile=in the meantime=simultaneouslypledge(v.)承諾、保證
While the U.S. government has not yet taken formal enforcement action, TSMC has reaffirmed its commitment to full regulatory compliance and is cooperating with U.S. authorities.
雖然美國政府尚未採取正式的執法行動，但台積電已重申其完全遵守法規的承諾，並配合美國當局的調查。
enforcement(n.)執法(行動、單位)affirm(v.)(公開)聲明reaffirm(v.)重申;再次聲明=reiteratecomply、compliance(n.)遵守(法律、規範)commitment to…對～的承諾、投入、致力於某事authorities(n.)當局、官方機關
The company’s strong track record of legal adherence has been highlighted by Taiwan’s Minister of Economic Affairs, who has confirmed no official notice regarding a fine has been received to date.
台灣經濟部長也強調台積電在遵守法規方面的良好記錄，並確認至今尚未收到任何有關罰款的正式通知。
strong track record出色的紀錄legal adherence守法行為highlight(v.)強調、突顯Minister of Economic Affairs經濟部長to date到目前為止=so far=up to now=until now