摘　要

随着会计业加速发展，会计英语的运用越发广泛，近几年来我国会计界掀起了“会计英语热”。然而会计英语作为一种专门用途英语，是英语与会计学的结合, 具有较强的实用性、知识性和专业性。因此，研究会计英语，尤其是研究会计英语的语言特点和会计英语的翻译十分重要。本文将通过大量的文献对比研究，分析会计英语词汇，语义，句法，篇章四个方面分析会计英语的语言特色，并分别对其翻译策略进行了初步探讨，旨在帮助会计人员更好地学习专业英语，提高会计专业英语语言能力，理解与会计有关的英文资料.

关键词：会计英语；语言特点；翻译策略

Abstract

With the accelerated development of accounting industry, accounting English is widely used. Accounting English hot has become very popular and necessary among the large-size companies, especially multination corporations. It’s well-known that accounting English is a kind of special English. It is the combination of English and accounting and the language is practical, informative and professional. Therefore, the research of linguistic features on accounting English is very essential to the translation. Based on the former studies, the present study will analyze the features of vocabulary, semanteme, syntax and composition of accounting English. This thesis aims to help the professional accountants to improve their English language skills in accounting and understand the document about the accounting better.

Key words: accounting English; linguistic features; translation strategies

1 Introduction
1.1 Background
Accounting is the production of financial records. It is thousand years old. People at old times depended on accounting methods to record the growth of crops and herds. Accounting records were found in Assyrians. Today, accounting is called “the language of business”. The reason is that accounting is the vehicle to reporting financial information about a business entity. Accounting reporting to people inside the business entity is called the management accounting. It is used to provide information to employees, managers, owner-managers and auditors. Management accounting has provided a basis for making management or operating decisions. Accounting which offers message to people outside the business entity is called financial accounting and it offers information to shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies.