摘  要

随着经济全球化的进程不断加快，会计英语在经贸活动中已经变得越来越重要。在经济全球化的背景下，对会计人员的要求也变得越来越高。会计人员不仅要知道会计事务，而且还要适应国际环境，努力掌握会计英语。为了使人们更好地了解会计英语，本文采用文献法、观察法、描述法就会计英语词汇的特征及翻译技巧做了较为详细的研究。本文的背景信息部分阐述了本文的写作目的，重要性和主要内容。而后对会计英语词汇的特征专业术语，复合词，缩略词，成对会计术语，数字和英美会计英语进行了详细的研究。此外，作者还讨论了会计英语词汇的翻译技巧：增译，缩译，意译和补译。通过对会计英语词汇的研究，作者得出了以下结论：好的会计英语词汇的翻译需要详细了解会计英语词汇的特征和翻译技巧。

关键词：会计英语；词汇特征；翻译技巧

Abstract

With the growing development of global economy, accounting English is more and more important in the activities of international economy and trade. Under the background of economic globalization, the requirements for the accounting personnel are becoming increasingly high. Accounting personnel needs to know much matters of accounting. In daily life, they not only need to adapt themself to the international environment, but also need to master accounting English. Accounting English vocabularies, as basis of accounting English, is researched in this paper. In order to make people know accounting English well, many ways of researching are used in this paper, including the research of literatures, observing and descriptive. The paper is composed of five parts. The introductory part is about the purpose, significance, and layout of this paper. On the basis of analysis of the accounting English vocabularies, the writer provides many features of accounting English vocabularies in aspects of professional terms, compound, abbreviation, accounting terms in pairs, numbers and Lexical differences between American accounting English and British accounting English. Furthermore, the writer discusses translating skills of accounting English vocabularies：addition, omission, free translation and conversion. With the research into the accounting English vocabularies, the writer draws the conclusion that good translation of accounting English requires full acknowledgment of features of accounting English vocabularies and the research into translating skills of accounting English vocabularies.

Key words: accounting English; features of vocabularies; translating skills

1 Introduction

Today’s world is shrinking into a “global village”, international communication is much more than before. A lot of talents are needed in the environment of international trade. Accounting talents, as a group of special talents in the communication of trade, have much responsibility to companies. They need to learn not only accounting knowledge, but also know English very well. If they want to work easily, accounting English is necessary for them. With the help of accounting English, they can deal with the issues of accounting easily in the communication of international trade.