The Application of Communicative Translation Theory in Accounting English-Chinese Translation_英语论文

摘要

随着经济全球化程度的进一步加深,中国引进外资和对外投资的力度不断加大，财务报表的编制同样越来越多的受到其他国家法律法规和政策的影响。如何更好地对会计英语进行翻译，使其最大程度促进国际间经济交流，避免不必要地误会，一直是翻译界反复探讨的话题。

本文以Newmark的交际翻译理论为基础，结合会计英语的语言特色，对会计英语翻译进行分析。文章首先是对交际翻译理论的概述，包括其主要内容和对原文本的六种分类。其次是从词，句，段三个层次对会计英语的语言特点进行分析，比如缩略词出现频率较高，句子多用被动语态和各种从句，段落结构不同于其他文字形式，具有会计特色等。最后从具体例子出发，结合会计英语的语言特点，分析交际翻译理论指导下的翻译文本对于读者理解原文的具体帮助，以及增词法等具体翻译技巧在该理论下的应用。

关键词：交际翻译理论，会计英语，纽马克，交互性

Contents

Acknowledgements I

摘要 II

Abstract III

Introduction 1

1  Literature Review 3

1.1 Research on perspectives about accounting English translation. 3

1.2 Research on specific translation content 4

1.2.1 Research on the words translation of accounting English 4

1.2.2 Research on the sentence translation of accounting English 4

1.2.3 Research on the principles of translation practice 5

2.  Communicative Translation Theory 7

2.1 Concepts 7

2.2 Classification 8

3. The linguistic features of Accounting English 11

3.1 The Lexical Features Of Accounting English 11

3.1.1 Frequent Use Of Abbreviation 11

3.1.2 High Frequency Of Words With Opposite Meanings 13

3.2 Syntactic Features Of Accounting English 13

3.2.1 Passive Voice 13

3.2.2 Long Sentences 14

3.3 Textual Features Of Accounting English 15

4. The Strategies on English-Chinese Translation from the Perspective of Communicative Translation Theory 16

4.1 Strategies on Lexical Translation. 16

4.1.1 Literal Translation. 16

4.1.2  Free Translation. 17

4.2 Strategies On Syntactic Translation. 18

4.2.1 Foreignizing Translation 18

4.2.2 Domesticating Translation 19

5．Conclusion 22

5.1 Major Findings of the Study 22

5.2 Limitations and Suggestions for Further Research 22

References 24