功能对等理论下企业财务报表术语的翻译策略

Translation Strategies for Enterprise Financial Statement Terminology under the Functional Equivalence Theory

摘要: 会计术语翻译在企业开拓国际市场过程中具有重要作用。功能对等理论从概念对等、形式与内容对等、读者反应等三个方面指导翻译实践，旨在传递源语的含义与效果，而非追求字面结构对等，这正符合会计术语翻译工作的实际需要。本文基于功能对等理论，结合当前企业财务报表翻译中存在的常见问题，从三个维度提出具体的翻译策略，并结合典型术语案例加以说明，以期为财务翻译实践提供一定参考。

Abstract: The translation of accounting terminology plays a crucial role in enterprises’ efforts to expand into international markets. Functional Equivalence Theory guides translation practice from three aspects—conceptual equivalence, equivalence of form and content, and reader response—aiming to convey the meaning and effect of the source language rather than pursue literal structural equivalence. This approach aligns well with the practical needs of accounting terminology translation. Based on Functional Equivalence Theory and taking into account common problems in the current translation of corporate financial statements, this paper proposes specific translation strategies from three dimensions, supported by typical terminology case studies, in order to provide practical reference for financial translation.