The Characteristics and Translation Methods of Accounting English Terms会计英语术语的特点和翻译方法.doc

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1、中 国 矿 业 大 学（北京）本科生学期设计（论文）中文题目：会计英语术语的特点和翻译方法 英文题目：The Characteristics and Translation Methods of Accounting English Terms 姓 名： 学 号： 0811720204 学 院： 文法学院 专业班级： 英语2008级 指导教师： 职 称： 讲师 完成日期： 2011 年 09 月 04 日ContentsAcknowledgementsAbstractChapter 1 Introduction1.1 Accounting and Accounting English and

2、Accounting English Terms1.1.1 Accounting1.1.2 Accounting English1.1.3 Accounting English Terms1.2 The necessity of the research1.3 The Organization of This PaperChapter 2 Literature Review2.1 General knowledge about linguistics and semantics2.2 Prior researches on accounting English2.3 Methodology o

3、f translation on words and phrasesChapter 3 The Characteristics of Accounting English Terms3.1 Professionality3.1.1 The meaning comparisons between the general English and accounting English 3.1.2 The same general English with the different accounting meanings3.1.3 The different general English with

4、 the same accounting conceptions3.2 Monosemy3.3 Relativity3.4 Epoch character3.5 ParsimonyChapter 4 The Translation Methods of Accounting English Terms4.1 Literal translation4.2 Extension of general English4.3 Prefixation and suffixation4.4 SpecificationChapter 5 Conclusion5.1 The major arguments of

5、 this paper5.2 The limitations of this paper5.3 The suggestions for future researchBibliographyAcknowledgementsI would like to show my gratitude to all those who have given me support and help to complete this thesis.Firstly, Im deeply indebted to my respectable supervisor Chen Liying, who has given

6、 me much valuable guidance through my writing process. Without her help, the development and completion of this thesis would not have been possible. What Mrs. Chen impresses me most is her patience, meticulosity and invaluable suggestions. She has set a good example for me in doing academic work.Sec

7、ondly, I would like to give my heartfelt thanks to the professors and teachers who lectured me during my college study. Their lectures have broadened my horizon and will also benefit me continuously in the future.Thirdly, I would like to express my sincere gratitude to my parents, my classmates and

8、my roommates. Their support and help have assisted me during the whole process of the thesis writing.I will cherish the time I have spent in the beautiful university for my whole life.摘要中国加入世界贸易组织之后，外资企业大量涌入，中外合资企业不断增加，来华投资的海外投资者需要了解中国的会计准则，而经济全球化又对我国会计人员提出了了解国际会计准则的要求，同时会计人员自身的专业英语水平也有所要求。对于我国会计人员来

9、说，能够熟练掌握英语并能实际应用于会计事务中是其成为国际化、技能型人才的必备能力。相应地，了解和研究会计英语术语的特点和翻译方法具有十分重要的意义。本文在第一章中主要介绍了会计、会计英语和会计英语术语的定义和范围以及研究会计英语术语的特点和翻译方法的必要性和文章布局结构。第二章中主要介绍了语言学和语义学的基本知识，词语在翻译方法论中的翻译方法和前人对会计英语词汇特点以及翻译方法所作的一些研究。第三章总结了会计英语术语的特点。第四章分析了会计英语术语的翻译方法。本文以会计英语术语为研究对象，以语言学、语义学和翻译方法论研究为方法，从术语特点和翻译方法的角度进行了分析，以期为会计英语爱好者和会计人

10、员提供一些会计英语术语的翻译方法，以进行更好的学习和应用。关键词：会计英语术语；术语特点；翻译方法AbstractAfter Chinas entry into the World Trade Organization, an influx of foreign enterprises and the constant increase of Sino-foreign joint ventures, overseas investors in China need to know the Chinese accounting principles, while economic globali

11、zation also requires the Chinese accountants to know the international accounting principles. At the same time, the accountants special English level has also been required. For the Chinese accountants，mastering English that is actually applied to accounting affairs is all essential ability to make

12、them become internationalized and skilled talents. Accordingly, to understand and study the characteristics and translation methods of accounting English terms has the extremely vital significance.The author has given a brief introduction to the definitions and characteristics of accounting, account

13、ing English and accounting English terms, the necessity of the study and the structure of the research in Chapter One. In Chapter Two, the general knowledge about linguistics and semantics and methodology of translation on words and phrases lays a theoretic foundation on this paper. Prior researches

14、 on accounting English are studied thoroughly and carefully. The author summarizes the characteristics of accounting English terms in Chapter Three and then in Chapter Four analyzes the translation methods of accounting English terms.This paper gives analysis of accounting English terms, according t

15、o the research of linguistics, semantics and methodology of translation, so as to provide accounting English amateurs and accountants some translation methods of accounting English terms to help them further study and application.Keywords: accounting English terms; characteristics; translation metho

16、dsChapter1 IntroductionThis chapter provides the background of accounting and accounting English and accounting English terms. The necessity of research is also stated.1.1 Accounting and Accounting English and Accounting English Terms1.1.1 AccountingAccounting contains elements both of science and a

17、rt. The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for people. Accounting is concerned with the provision of information in financial terms that will help in decisions concerning resource allocation, and t

18、he preparation of reports in financial terms describing the effects of past resource allocation decisions. Therefore, accounting is needed in any society requiring resource allocation and plays an important role in the field of economy and peoples life.1.1.2 Accounting EnglishAccounting English is a

19、 sort of ESP (English for Specific Purposes), which is a certain kind of English using in a specific field. Accounting English is an interdisciplinary subject of linguistics and accounting, with strong practicability, infotainment and specialty. Knowing and learning accounting English can help peopl

20、e better understand the meaning of accounting language and hold accounting treatment.1.1.3 Accounting English TermsTerm is terminology used for some particular thing, that is to say, it is a specialized word and expression used in a particular discipline, field, or profession. Accounting English ter

21、ms are the words and phrases used specially in accounting English. Term is an important characteristic of accounting English. Accounting English terms have their particular definition and are applied widely in the field of accounting English.1.2 The necessity of the researchESP (English for Specific

22、 Purposes) is paid more and more attention gradually with the development of economy and globalization. Being a sort of ESP, the combination of accounting and English becomes popular. Accounting has played an irreplaceable role in many social economic fields. Accounting, using English as a medium, i

23、s widely communicated and spreads in the world with the accelerating of the economic globalization process. And with the development of economic globalization, the external trade of China is developing rapidly. China has become the third largest trading nation since 2004. It is clear that people who

24、 know ESP of economic field is needed. And in the constitution of the members of external trade, accountants who are good at accounting English are apparently indispensable. It is certain for accountants to master international business common languageEnglish, which is one of worlds most widely used

25、 languages and often necessary for business. Many accountants may have learned common English and have a good knowledge of it. But there are also many of them perhaps can not use accounting English skillfully to deal with foreign-related accounting business. How to use English to express accounting

26、theory and accounting practice correctly and properly has become a problem urgently to be solved by accountants and English learners.As accountants have to master accounting English, knowing the translation of accounting English is necessary, especially the translation methods. When knowing translat

27、ion methods, accountants can not only apply accounting English in work, but also summarize good memory methods to improve themselves.The ultimate purpose of accounting English is to realize the communication and spread of accounting theory methods bases on English. As a branch of ESP, accounting Eng

28、lish has evidently differences with other ESP. It has its particular terms. It is difficult understanding the English information on accounting and having good communication with foreign business companions without knowing those differences, so that the job of foreign-related accounting can not be q

29、ualified. Accounting English term, which includes words and phrases, the basic factors of accounting, is a major characteristic of accounting English, so it is essential to be aware of the characteristic and the translation methods of accounting English terms. Accountants must master the terms first

30、, can they apply terms into sentences and paraphrases. Therefore, to research accounting English, especially the characteristics and translation methods of accounting English terms is particularly important.1.3 The Organization of This PaperWith the international economic globalization, the ties of

31、economy and trade between China and foreign countries ale becoming closer and closer. Accounting English plays an important role in international economic activities. In order to improve the translation quality of accounting English, it is necessary to study accounting English systematically and ext

32、ensively.The thesis will be organized as follows:Chapter 1 briefly introduces the definitions and characteristics of accounting, accounting English and accounting English terms, the necessity of the study and the structure of the research.Chapter 2 is literature review, including general knowledge a

33、bout linguistics and semantics, and methodology of translation on words and phrases, of which there are some translation methods. Prior researches on accounting English are also studied in this chapter.Chapter 3 summarizes the characteristics of accounting English terms.Chapter 4 analyzes the transl

34、ation methods of accounting English terms.Chapter 5 draws a brief conclusion.Chapter 2 Literature Review2.1 General knowledge about linguistics and semanticsLinguistics is usually defined as the science of language or, alternatively, as the scientific study of language. Linguistics is a rich and exc

35、iting field. As a recognized academic subject, it is an area with immense research potential, and a scholarly “industry” which produces a large amount of books, dissertations and papers every year.As a science, linguistics now has a set of established theories, methods and sub-branches. As for its d

36、ata, now the argument over intuition or corpus also fades as people realize the advantages of both and as corpus linguistics develops rapidly with the advent of computer technology. Lyons predicted in the seventies by pointing out that linguistics is empirical, rather than speculative or intuitive:

37、it operates with publicly variable data obtained by means of observation or experiment (Lyons, 1981: 38). Nowadays we are expecting the qualitative and quantitative research approaches to take an even divide and be more complementary in linguistic studies.Semantics examines how meaning is encoded in

38、 a language. It is not only concerned with meanings of words as lexical items, but also with levels of language below the world and above it, e. g. meanings of morphemes and sentences. The following are what the key concepts look like: semantic components, denotation of words, sense relations betwee

39、n words such as antonymy and synonymy, sense relations between sentences such as entailment and presupposition and more.Semantic change plays a very important role in increasing the vocabulary of a language. Language is symbolic, so each word serves as a symbol in relation to a specific meaning. Bro

40、adening, narrowing, and meaning shift are three kinds of semantic changes.2.2 Prior researches on accounting English Many scholars have realized the importance of accounting English for the economic development of the whole country. Accounting English, as part of ESP, has been studied from many pers

41、pectives, such as from lexical features of accounting English, its translation methods，its teaching methods, etc. There are 42 papers about accounting English, among which 34 papers are studied from the teaching methods of accounting English, 6 papers besides 1 M. A. thesis from the perspective of t

42、he lexical features or translation methods of accounting English, and 1 M. A. thesis from the stylistic analysis of international accounting standards. Some scholars expressed their ideas about the lexical features or translation methods of accounting English in these 7 papers. Wang Shuhuai and Mu J

43、inyun discussed the linguistic features of the terms, phrases and texts of accounting literature as well as their E. C and C. E translations (王树槐，穆金云，2002. 8: 47-51). Liu Wenqi dealt with several problems in E. C translation of accounting English, such as professional words translation, numeral tran

44、slation, voice inversion, handling of long sentences and language styles, and has put forward some suggestions for the corresponding countermeasures and strategies (刘雯祺，2003. 9: 1 62-1 64). Liu Hong discussed the linguistic features and several efficient teaching methods of accounting English for th

45、e development of its teaching methods (刘红，2004. 9: 62-64). Li Jun analyzed lexical professionality and lexical functional differences as well as differences in the syntactic functions，and suggested the corresponding translation strategies to conform to the criteria of “faithfulness，expressiveness an

46、d elegance”(李俊，2005. 1: 67-68). Song Guanglei studied the differences between American accounting English and British accounting English，and the differences in lexical usages of general English and accounting English (宋光磊，2006. 6: 55). Liu Baiyu dealt with the lexical features of accounting English,

47、 such as terms, abbreviations and professional words, and discussed their translations. He studied the features of terms from their three aspects “singleness, antonymy and epochal character and the features of the two main kinds of abbreviations，that is to say, initialism or acronym and clipped word

48、s (刘白玉，2007. 7: 63. 64). Liang Ting，a postgraduate in Southwest University of Finance and Economics，wrote her MAthesis titled “Linguistic Features of Accounting English and Its Application in Translation” (梁婷，2003). This is the first M. A. thesis on accounting English. The author discussed the necessity and urgency of studying accounting English