Linguistic Features Of Accounting English And Its Application In Translation

Linguistic Features of Accounting English andIts Application in TranslationProsperously developing world economy and progressive globalization have drawn our attention to English for Special Purpose (ESP). Being the "Language of Business", accounting is now an indispensable economic factor in the modern economy. In the meantime, English enjoys increasingly important role and high status on the international stage. The combination between accounting and English as English for Special Purpose is the natural result of world development. In light of the actual situation in China, it is imperative for us to consider how to introduce accounting theories and practices from western countries to China, how to communicate and cooperate in the area of accounting with our western partners, and how to push the accounting development in China further to a higher degree. Consideration and resolutions of these issues will undoubtedly confirm the communicating role of Accounting English, revealing the absolute necessity and urgency of studying Accounting English.On the basis of "Communicative Translation" and "Semantic Translation" proposed by the eminent British linguist Peter Newmark as well as Theodore Savory's Reader Analysis Concept, this thesis, starting from both theoretical and practical standpoints and from the angle of linguistic features, studies and discusses Accounting English, and analyzes the application and utilizing of these features in the actual translation process, with the hope that accountants and English learners concerned could find a new perspective of learning both accounting and English.This body of thesis is composed of four chapters.Chapter One introduces the necessity of learning Accounting English. With the ever-increasing significance in modern economy, accounting now has been playing a crucial role that cannot be substituted in various economic fields. The globalization of world economy has made it possible and necessary for accounting to be communicated in English internationally. It is pressing for both average accountants and English learners to understand how to express accounting issues in English accurately and properly. The necessity and imperatives of learning Accounting English keep increasing day by day.Chapter Two sheds light on the translation theories proposed by Peter Newmark, Reader Analysis Concept advanced by Theodore Savory, the focus of translation put forward by Nida, and the criterion of translation in accounting field based on the above-mentioned principles. Communicative translation attempts to produce on its readers an effect as close as possible to that obtained on the readers of the original. Semantic translation attempts to render, as closely as the semantic and syntactic structures of the second language allow, the exact contextual meaning of the original. Accounting English, as English for Special Purpose, is to be applied and translated extensively with the ultimate goal that accounting theories and methods could be communicated and spread successfully through the means of English language. Therefore, "Communicative Translation" is much more preferred. According to the theory, although the translator has to respect and work on the source language text as the only material basis for his work, he would expect a generous transfer of foreign elements into his own culture as well as his language when necessary, emphasizing the "force". Meanwhile, the effectiveness of "Communicative Translation" in the actual process of translation of accounting literature has been further verified through the application of the Reader Analysis Concept put forward by Theodore Savory and the proposition of translation focus made by Nida. Finally, this thesis alsotalks about the ideal criterion for accounting translation.Chapter Three studies the linguistic features of Accounting English, covering lexical, semantic, syntactic and rhetoric areas. Accounting English is featured by its plenty of abbreviations and many accounting terms are derived throug...