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

Contents

Abstract

中文摘要

Chapter One Introduction-1

1.1 The Significance of the Study-1

1.2 The Structure of the Paper-1

Chapter Two Literature Review-2

2.1 Definition and Principles of Skopos Theory-2

2.2 Application of Skopos Theory in Accounting English-2

Chapter Three Lexical Features of Accounting English-4

3.1 Extensive Use of Abbreviation-4

3.2 Proper Use of Compounding-5

3.3 Flexible Use of Conversion-7

3.4 High Frequency of Words Appearing in Pairs-7

Chapter Four Translation of English Accounting Vocabulary-9

4.1 The Criteria of Accounting English Translation-9

4.1.1 Accuracy-9

4.1.2 Brevity-9

4.1.3 Objectiveness-9

4.2 Translation Skills-10

4.2.1 Literal Translation-10

4.2.2 Omission-10

4.2.3 Addition-11

4.2.4 Extension of Meaning-12

4.2.5 Conversion of Parts of Speech-13

Chapter Five Conclusion-14

References-15