功能对等理论下《财务会计研究手册》(节选)英汉翻译实践报告

A Report on E-C Translation of Research Handbook on Financial Accounting (Excerpts) from the Perspective of Functional Equivalence Theory

摘要: 该报告是基于财经类文本的翻译实践报告。在经济全球化深化与跨国经贸往来愈发密切的背景下，会计作为现代经济运行的重要环节，其翻译质量关乎会计信息的跨国传播与应用价值。本次翻译实践以《财务会计研究手册》节选内容为对象，选取书籍引言及第一、三章节展开翻译。该书涵盖会计全球化发展、会计趋同、可持续性会计等前沿议题，兼具专业性与时代性。本次实践以奈达功能对等理论为指导，遵循“意义优先于形式”的核心原则，从词汇、句法、语篇层面完成翻译优化与案例分析。词汇层面结合增译、词性转换等技巧，补足隐含语义、缩小英汉表达差异；句法层面通过长句拆分、语态转换与句式重组适配中文表达逻辑；语篇层面依托连接词增补与冗余内容省译，实现英语形合到汉语意合的合理转化。作为财经与会计类专业文本应用功能对等理论的深度个案研究，本次实践有效攻克会计文本长难句、被动句式密集等翻译难点，平衡语言差异，助力国内学界把握国际财务会计发展趋势。

Abstract: This thesis is a translation practice report focusing on financial and economic texts. With the deepening of economic globalization and increasingly close cross-border economic and trade exchanges, accounting serves as a vital component of modern economic operations, and the quality of accounting translation directly determines the cross-border communication efficiency and practical application value of accounting information. The translation practice selects the introduction as well as Chapter 1 and Chapter 3 excerpted from the Research Handbook of Financial Accounting. This book covers cutting-edge topics, including the globalization of accounting development, accounting convergence, and sustainability accounting, featuring prominent professionalism and contemporaneity. Guided by Nida’s Functional Equivalence Theory and its core principle of “meaning before form”, this report conducts translation optimization and case analysis at the lexical, syntactic, and textual levels. At the lexical level, amplification and conversion are adopted to supplement implicit semantics and narrow the expressive differences between English and Chinese. At the syntactic level, long sentence division, shift and sentence restructuring are applied to conform to Chinese linguistic logic. At the textual level, the addition of conjunctions and omission of redundant contents realize the rational transformation from English hypotaxis to Chinese parataxis. As an in-depth case study of the application of Functional equivalence theory to financial and accounting specialized texts, this practice effectively addresses major translation difficulties of accounting texts, such as complex long sentences and frequent passive voices, and bridges bilingual linguistic differences. It helps domestic academic circles keep abreast of the development trends of international financial accounting and provides practical references for the translation of professional financial and accounting texts.