A Study On E-C Translation Of Textbook On Accounting From The Perspective Of Newmark’s Text Type Theory

Under the background of “the Belt and Road Initiative”,more and more international businesses occur in China,which spurs transactions among countries and also brings rising demand for E-C translation on accounting.Numerous studies have been done to explore translation strategies on accounting,while research focuses are limited to analyzing linguistic characteristics of English on accounting and chosen text materials are mostly from International Financial Reporting Standards.For potential accountants,the major source for them to get access to knowledge of international accounting is textbook.Therefore,it is a must to translate classic textbooks from English to Chinese to help them keep updated in international trade.Little has been done on translation strategies of textbooks in this field.This thesis takes textbook named Intermediate Accounting and its Chinese version for example to explore underlying translation strategies from the perspective of Newmark’s text type theory.It is found that there are mainly informative texts but with different functions.For informative text,communicative translation strategy can be adopted to ensure the truthfulness of information.For informative texts with expressive function,semantic translation strategy is adopted to fully reflect the author’s thinking process.The combination of semantic translation strategy and communicative translation strategy should be adopted to convey information in line with Chinese for informative texts with vocative function.