术语学视角下会计术语的英汉翻译研究_英语论文

On E-C Translation of Accounting Terms Based on Terminology

摘要

术语学是一门以术语为研究对象的科学，术语翻译是术语语际传播过程，其结果是在目标语言中形成与源语表示相同概念的等价术语。因此术语学要求术语翻译要遵循术语本身的属性和命名原则，会计术语也不例外。会计术语，代表其对应的会计概念，使用会计的专业语言来提供相应的会计信息，是对会计概念进行专业限定的语言或者文字的约定性符号。

本文以术语学为理论基础，探讨会计术语汉译的规范化，从会计术语的定义出发，根据术语的所指将会计术语分为单义会计术语、多义会计术语和等价会计术语，并结合语料分析会计术语的特点，分别是准确性、专业性、约定俗成性、单义性、系统性、简单性和稳定性。文章指出，会计术语的英汉翻译，要符合其交际语境，译者对译入语中存在对等表达的术语可采用直译；对译入语找不到对等表达的术语可采用意译；对以人名命名的术语或某些特殊的缩略术语可采用音译。希望该研究有助于会计术语汉译的规范化，避免因误译造成的经济损失，推动中国与国际会计界的顺利交流与发展。

关键词: 会计术语；汉译；术语学

Abstract

Terminology is a science that studies terms, and the translation of terms is a process of interlingual communication, aiming at forming the equivalent terms in the target language that express the same concepts as those in the source language. As a result, Terminology demands that the translation of terms should go with the nature and the naming principles of terms, accounting terms are no exception. Accounting term is a lexical unit that represents an accounting concept, using accounting language to provide accounting information inside accounting fields. In other words, it is a professional stipulated symbol in linguistic form describing and restricting accounting concepts. 

Based on Terminology, the thesis aims at discussing the standardization of accounting terms translation. It starts with the concepts of the accounting terms and classifies them into monosemous accounting terms, polysemous accounting terms and synonymous accounting terms according to their references, and then uses examples to analyze their features, which are accuracy, professionality, conventionality, monosemy, systematicness, conciseness and stability. The thesis points out that the E-C translation of accounting terms should abide by the context, and if there are equivalent terms in the target language, literal translation should be adopted, but if there are no equivalent terms in the target language, free translation should be used, and for those terms that are named after someone or for some special abbreviated terms, transliteration is recommended. The author hopes that the thesis will be beneficial to the standardization of accounting terms translation, helping to avoid economic loss due to mistranslation and promote the commercial exchanges and smooth development between enterprises home and abroad.

Keywords:  accounting terms  E-C translation  Terminology    

Contents

Acknowledgements I

Abstract II

摘要 III

Chapter One Introduction 1

1.1 The Purpose and Significance of the Study 1

1.2 The Structure of the Thesis 1

Chapter Two Literature Review 3

2.1 Introduction to Terminology 3

2.2 Study on the Translation of Accounting Terms 4

Chapter Three E-C Translation of Accounting Terms 6

3.1 Classification of English Accounting Terms 6

3.2 Features of Accounting Terms According to Terminology 7

3.3 Translation Principle and Methods 8

3.3.1 Abiding by the Context 8

3.3.2 Translation Methods 9

Chapter Four Conclusion 12

References 13