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《恒丰银行股份有限公司2015年度财务报表附注》翻译实践报告

发布时间:2019-02-16 07:04
【摘要】:投资者们希望了解公司收益情况。阅读公司的财务报表是了解公司收益情况较为有效的方法。作为典型的信息型文本,财务报表附注对财务报表起着补充说明的作用,不仅便于财务报表使用者理解报表的内容,更有助于其做出更科学合理的决策。此次翻译实践报告材料选自恒丰银行2015年度财务报表附注的前四部分,作者在项目实践运用了有关财务报表附注英译的常用策略和技巧,并对其加以总结。在本翻译实践中,为解决文化差异问题,向读者提供自然地道的译文,作者以归化为翻译策略,意译为翻译技巧。本文以汉斯弗米尔的目的论作为理论依据,谨遵目的论三原则的指导,根据信息型文本的特点,针对财务报表附注翻译中出现的术语及长难句等主要问题,使用语态变换,倒装,拆分句子,增词,音译等翻译方法解决翻译中遇到的问题,并探讨目的论对此类型文本翻译的指导作用。为保证译文质量,满足目标语读者和原语客户的需求,翻译过程中合理使用了计算机辅助翻译软件,并参考了相关平行文本,从而有效的提高了翻译效率。为提高年度财务报表附注的翻译效率和质量,翻译项目中采用了切实可用的理论指导和翻译技巧。作者在目的论的指导下对此信息型文本进行了翻译,并对翻译过程中遇到的典型术语及长难句翻译问题进行了总结分析,旨在为相似文本的翻译提供有价值的参考和启发。
[Abstract]:Investors want to know about the company's earnings. Reading the company's financial statements is an effective way to understand the company's earnings. As a typical information text, the notes to financial statements play a supplementary role in financial statements, which is not only convenient for the users of financial statements to understand the contents of the statements, but also helps them to make more scientific and reasonable decisions. The translated practice report is selected from the first four parts of the notes to the financial statements of Hengfeng Bank in 2015. In the project practice, the author applies the common strategies and techniques of translating the notes of financial statements into English, and summarizes them. In this translation practice, in order to solve the problem of cultural differences and provide readers with a natural translation, the author adopts domestication as translation strategy and free translation as translation skill. Based on Hans Vermeer's Skopos Theory and guided by the three principles of Skopos Theory, according to the characteristics of informational text, this paper uses voice transformation to solve the main problems in the translation of financial statement notes, such as terminology and long and difficult sentences. The translation methods, such as inversion, split sentences, adding words and transliteration, are used to solve the problems encountered in translation, and to explore the guiding role of Skopos theory in the translation of this type of text. In order to ensure the quality of the translation and meet the needs of the target language readers and the original customers, the computer-assisted translation software is used reasonably and the relevant parallel texts are referred to in the process of translation, thus effectively improving the translation efficiency. In order to improve the efficiency and quality of the translation of the notes to the annual financial statements, practical theoretical guidance and translation techniques are used in the translation project. Under the guidance of Skopos theory, the author makes a summary and analysis of the typical terminology and the translation of long difficult sentences in the process of translation, in order to provide valuable reference and inspiration for the translation of similar texts.
【学位授予单位】:烟台大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:H315.9

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