摘要

经济全球化是社会生产力发展的客观要求和科技进步的必然结果，为世界经济增长提供了强劲动力，促进了商品和资本流动、科技和文明进步、各国人民交往。近年来,经济全球化的浪潮席卷全球,对世界各国的经济联系、各国国内经济规则和国际经济协调机制产生重要影响。随着经济全球化进程不断加快和我国市场经济的飞速发展,会计国际化的趋势已成为必然。这就对会计术语的翻译提出了更高要求。本文着重探讨了平行文本库在会计术语翻译中的应用，总结了会计文本的特点和风格，找到了合适的文本作为对照，在翻译实践中进一步体会到平行文本对会计术语的准确翻译的指导意义，丰富了理论知识并积累了宝贵的实践经验。

关键词：平行文本；会计；翻译

Contents

Chapter One Research background and significance 1

1.1 Background 1

1.2 Significance 2

1.3 Literature Review 3

Chapter Two Characteristics of Accounting Terms 4

2.1 Areas covered 5

2.2 Narrow and precise use of words 6

2.3 Appealing a very strong professionality 6

2.4 A strong link between words, often in pairs or interrelated 7

Chapter Three The wide application of parallel text in translation 8

3.1 Concepts 8

3.2 The way of getting the information and the construction of parallel text library 9

3.2.1 The traditional ways 9

3.2.2 The utilization of the Internet 10

3.2.3 Importance 11

3.3 Role of parallel text played in translation practice 11

Chapter Four Application of parallel text in translation of accounting terms 13

4.1 Current Situation of Accounting English Translation 13

4.2 The necessity of using parallel texts 14

4.3 Inductive features from the application of parallel texts 15

4.4 The application of parallel text in the translation practice of Accounting texts 17

Conclusion 19

Bibliography 21

Acknowledgement 23