摘  要

随着经济全球化进程加快，会计英语的使用和翻译在中国许多跨国公司和银行处理国际金融业务时变得越来越重要。会计英语作为专门英语的一个分支，拥有许多独特的特点，比如某些会计类缩略词的使用等等，这也使得会计英语的翻译与其他专门用途英语在翻译中存在一些差异。然而，国内目前对会计英语的特点和翻译进行研究的学者很少。如果不正视这些差异而笼统的翻译，将会导致理解的错误甚至是金融交易的损失。本文使用文献法，在前人研究的基础上，从会计英语的定义出发，利用综述的方法总结研究了会计英语的语言特点即专业性，固定性，单一性和缩略词，以及其翻译方法即遵循翻译的忠实性，准确性和一致性的原则，并重点突出了与其他英语翻译的差异，为会计英语的研究以及翻译提供了参照，具有实际应用意义。

关键词：会计英语；语言特点；翻译方法

Abstract

With the accelerating process of economic globalization, when many Chinese multinational corporations and banks manage the international financial business, the translation and the use of accounting English are becoming more and more important. Accounting English, as a branch of English for specific purpose, has many unique characteristics, such as the use of some abbreviations in accounting English, etc., which also makes the translation of accounting English greatly different from other English translation. However, there are few domestic scholars who studied the features and translation methods of accounting English. These translation differences not addressed will result in misunderstanding and the loss of financial transactions. This paper uses the method of literature review to base the study on previous research and starts from the definition of accounting English and uses overview methods to summarize the features of accounting English which are speciality, fixity, unicity and the use of abbreviations, as well as the translation methods which are the principles of faithfulness, accuracy and consistency of translation, during which the differences between accounting English and  other English translation is emphasized. It provides the reference for study of accounting English and its translation and has practical significance.

Key words: accounting English; language features; translation methods