交际翻译理论视角下财务报表翻译策略探析

Analysis of Financial Statement Translation Strategies from the Perspective of Communicative Translation

摘要: 在生产力日益发达的今天，人们越发追求高质量的经济效益。财务报表对内外部人员均有着直接或间接的利益关系，另外社会监督对财务报表的质量也提出了更高要求，因此财务报表具有重要意义。财务报表作为信息型文本在翻译时遇到的问题独具特性。翻译学家纽马克提出交际翻译，这一理论注重源语的准确性和客观性，笔者将以《会计学原理》一书作为讨论的重点，找到财务报表翻译过程中的难点，并提出几点翻译策略，希望能为非专业人员在查阅英译版财务报表时提供浅显易懂的方法，仅供参考。

Abstract: In today’s increasingly developed productivity, people are increasingly pursuing high-quality eco-nomic benefits. Financial statements have direct or indirect interests for internal and external per-sonnel, and social supervision also puts higher demands on the quality of financial statements, therefore, financial statements are of great significance. As an informative text, financial statements have unique characteristics in translation. The translation theory proposed by the translator New-manke emphasizes the accuracy and objectivity of the source language. The author will focus on the Principles of Accounting as the main point of discussion, identify the difficulties in the translation process of financial statements, and propose several translation strategies, hoping to provide a clear and understandable method for non-professionals to refer to when reading English-translated fi-nancial statements.