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财会专业英语翻译技巧一,专业英语的特点,一、客观陈述为主,被动语态较多,专业人员在研究和解决某一问题时重视事物本身的客观规律,重视事实和方法、性能和特征。 在专业文献中,通常以非人称的语气作客观陈述,从而较多地使用被动语态。,Eg.,The general journal is used for recording transactions that do not fall into any of the special categories. For example, purchase returns, sales returns, and adjusting and closing entries are recorded in the general journal. When transactions are posted from the general journal to the ledger accounts, the posting abbreviation used is J.,参考译文,凡不能记入特种日记账的业务,均应记入到普通日记账中去。例如:购货退回、销货退回、调账及结账分录应记入普通日记账。将业务金额从普通日记账过入分类账时,过账所写为J。,二、语法规范,结构严谨,专业文献属于严肃的书面语体,要求结构严密,行文简练,语法规范,逻辑性强。 一般没有不合语法或浮夸之词。 如果基本语法熟悉,对任何句子都可以认真分析一番,可以识别其基本句型,把握词义和语义。,Eg.,In general, inventories are priced at their cost. Inventory pricing is quite simple when acquisition prices remain constant. When prices for like items change during the accounting period, however, it is not always apparent which prices should be used to measure the ending inventory.,参考译文,一般而言,存货首先按成本计价。当购置价格不变时,存货计价非常简单。但是当会计期内类似商品价格发生变化时,以什么价格去核算期末存货,就不那么一目了然了。,Eg.,The principal statements, together with supplementary statements and schedules, present much of the basic information needed to make sound economic decisions regarding business enterprises.,参考译文,主要的财务报表、补充报表和附表等提供了许多对企业作出良好经济决策所必须的基础信息。,三、省略句和复杂长句并存,专业英语为了表达明确和简练,要求尽可能将句子压缩得短一些,从而较多地使用省略句。 Eg. The firms share of the investees earnings is added to and dividends are deducted from carrying value. 参考译文: 投资公司的盈利增加企业应分享的投资账面价值,收到的股利则从中减去。,另一方面,由于事物内在联系的紧密性及其组织的复杂性,为了明确表达和准确陈述,有时还必须借助含有许多从句的复合句或含有许多附加成分的简单句来表述。 Eg. Expenses are outflows or other using up of assets or incurrence of liabilities (or a combination of both) during a period from delivering or producing goods; rendering services, or carrying out other activities that constitute the entitys ongoing major or central operations.,参考译文,费用是指在某一时期,因生产、交货、提供劳务或执行其他构成会计实体的主要业务活动时引起的资产耗用、流出或债务的发生(或者两者兼而有之)。,四、大量使用专业术语,这些词语只在专门学科及相关学科内使用,其涵义精确而狭窄。 有些词语虽然在其他领域也广泛使用,但在专业领域内的涵义却与普通词义大相径庭。 如: Credit Premium,五、大量使用非限定动词,由于专业英语既要求明确,又要求简练,它所使用的非限定动词比日常英语多得多。 为了明确所描述的对象,需要较多地使用非限定动词做定语; 为了使句子简练,常需利用由非限定动词构成的各种短语代替句子中的从句或分句。,Eg.,Accountants tend to specialize in a given subarea of the discipline just as attorneys and members of other professions. 和律师以及从事其他职业的人一样,会计师也倾向于在该行业属下的某一特定领域内工作。,Designing an accounting system and putting it into operation are thus specialized phases of accounting. 设计和启用会计制度是会计工作中的特殊阶段。 A merchandising enterprise can accumulate in the Purchases account the cost of all merchandise purchased for resale during the accounting period. 商品经营企业将会计期间内购入商品的成本累计汇总在购货账户中。,六、大量使用名词及介词短语,多用名词和少用动词是英语的主要特点,在专业英语中表现得更加突出。 因为专业英语文献大多以事实为基础,以原理为依据来叙事说理,作者在遣词造句时力求见事见物,而名词正是表示人、事、物的词类,而且名词化结构用此简练,结构紧凑,表意清晰。,Eg.,Business firm may prepare a copy of each check drawn and then use it as a basis for recording the transaction in the cash payments journal. 企业开支票时可以一式两份,副联作登记现金日记账的依据。 本句包含10个名词和3个介词短语。句子结构简单,表意简练。,
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