财务报表附注汉英翻译报告

发布时间：2018-03-08 02:27

本文选题：财务报表附注　切入点：奈达　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化进程加速,中国政府鼓励越来越多的中国企业"走出去",寻求国际合作。在国际合作中,财务报表承担着披露企业经济活动、财务业绩以及经济优势的责任。因此,好的财务报表翻译尤其重要。目前,对财务报表的翻译研究主要集中在英汉翻译和词汇翻译两个方面。本报告基于一份审计报告的汉英翻译实践。审计报告包括审计意见和财务报表两部分。翻译实践原文为财务报表附注的部分内容,财务报表附注是财务报表的主要组成部分。本报告研究了奈达功能对等理论对财务报表翻译的指导作用。本报告共包括四个部分:第一章介绍了翻译任务以及财务报表;第二章描述了翻译过程,包括译前准备,译中翻译难点以及译后反馈三个部分;第三章首先介绍了功能对等理论和提出翻译过程中所用到的翻译原则;然后通过案例分析,解释了翻译原则及方法的运用;报告最后进行了总结。研究方法包括举例子和理论解释。报告希望能为从事财务报表翻译的译者提供一定的参考。
[Abstract]:With the acceleration of economic globalization, more and more China China government encourages enterprises to "go out", to seek international cooperation in international cooperation in financial statements, bear the economic activity of disclosure of corporate financial performance, and economic advantages of responsibility. Therefore, the financial statement translation is particularly important. At present, the research on the financial statements of the main translation in English Chinese translation and translation of words in two aspects. This report is based on the practice of C-E translation of an audit report. The audit report includes two parts of audit opinions and financial statements. The original translation practice part notes to the financial statements, notes to the financial statements are the main part of the financial statements. This report on the guiding role of Nida the functional equivalence theory of translation of financial statements. This report includes four parts: the first chapter introduces the translation task and financial statements; the second chapter describes The translation process, including the preparation before translation, three translation difficulties and partial feedback after translation translation; the third chapter introduces the translation principles used by the functional equivalence theory and the translation process; then through case analysis, explains the use of translation principles and methods; finally, the report is summarized. The research methods include for example the theoretical explanation and report. Hope to provide certain reference for the financial statements of translators.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：H315.9

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