Abstract

With China’s accession to the WTO and the development of economic globalization, an inflow of foreign enterprises and the constant increase of Sino-foreign joint ventures, overseas investors in China need to know about the Chinese accounting principles. Accounting English, as “the language of business” has become an important economic factor in today’s economy. But at present, the study on the translation of accounting English is still in its initial stage, and many studies lack enough theoretical guidance and there are still a lot of problems in the translation literature.
As a special purpose English, accounting English has its own features in lexicon, syntax and rhetorics. All of these bring barriers to the translation of accounting English. Therefore, this paper offers a study on the E-C translation of accounting vocabulary from the perspective of Skopos Theory. First, four lexical features of accounting English are analyzed with examples; then the translation skills are illustrated , which are literal translation, omitting, adding, extension of meaning and the conversion of parts of speech. The author hopes that it can provide some reference to accountants and accounting English amateurs.

Keywords:  accounting English  Skopos Theory  lexical features  translation skills
 
摘要

随着经济全球化的发展和中国加入世界贸易组织，大量外资企业涌入中国，中外合资企业不断增加，来华投资的投资者需要了解中国的会计准则，作为“商业语言”的会计英语，其重要性日益凸显。但目前我国针对会计英语的翻译的研究还处于初级阶段，许多研究缺乏系统的理论指导，翻译文献中存在很多问题。
作为一门专门用途英语，会计英语在词汇、句法和修辞等方面有自身的特点，这些都会计英语的翻译带来了困难。本文以会计英语的词汇为研究对象，运用目的论来探讨会计英语词汇的翻译方法，包括直译，省略，添加，引申和词性转换，希望能为会计人员以及会计英语爱好者提供一些会计英语词汇方面的翻译方法，以便更好地学习和运用。

关键词:会计英语；功能目的论；词汇特征；翻译方法

1.1 The Significance of the Study
With the rapid development of international business, the popularization of accounting English has become an inevitable trend. China has to involve itself in global competition. Commercial acts between China and other countries have increased dramatically. The international market requests every business to provide accurate and reliable accounting information to meet the needs of foreign investors. Accounting English has become an important factor in today’s economy. As a language with special purpose, accounting English has the characteristics of English and accounting language. In nowadays, more and more Chinese accountants and experts have realized the great importance of accounting English and made efforts in studying it to catch up with accounting progress. However, accounting English has its own features which are quite different from those of general English, so the traditional translation method is not suitable any more. The study on new translation methods is of great significance.