Linguistic Features And Communicative Translation Method Of Accounting English From The Perspective Of Text Types

After China's entry into the World Trade Organization, an influx of foreign enterprises and the constant increase of Sino-foreign joint ventures, overseas investors in China need to know the Chinese accounting principles, while economic globalization also requires the Chinese accountants to know the international accounting principles. At the same time, the accountants' special English level has also been required. For the Chinese accountants, mastering English that is actually applied to accounting affairs is an essential ability to make them become internationalized and skilled talents. Accordingly, to understand and study the linguistic features and communicative translation method of accounting English has the extremely vital significance.Accounting English belongs to English for Special Purposes (ESP). E-C translation of accounting English has been studied from many perspectives, such as from Peter Newmark's translation methods and Theodore Savory's Reader Analysis Concept, and from the lexical features and translating or teaching methods of accounting English. The author offers a new perspective—to study linguistic features and communicative translation method of accounting English from the perspective of text types. At present, the theory of text types and text functions has extensively been applied in a variety of fields of pragmatic translation, such as translation of science and technology, translation of public signs, translation of tourist materials, etc. However, when it comes to E-C translation of accounting English, few people have published their essays on this issue, let alone in-depth researches. The author finds that the theory of text types and text functions is also fit for the analysis of E-C translation of accounting English.The first chapter of this thesis briefly introduces the necessity of E-C translation of accounting English and the difficulty of the study. Chapter Two introduces the early views of text types'classification, Bühler's model of language functions, and Reiss' and Newmark's text type theory. And then the author introduces the classification of English for Special Purposes (ESP) and prior researches on accounting English. Chapter Three firstly analyzes that accounting English is informative text and its main function is to convey the objective and true accounting information to the Chinese accountants. The four linguistic features of accounting English are also analyzed in Chapter Three. Chapter Four probes into the differences and common points of Newmark's semantic translation (ST) and communicative translation (CT) methods and into the criteria of E-C translation of accounting English. Because Reiss thinks that the main function of a source text decides the translation methods and Newmark points out that communicative translation is used for informative text, the author thinks that CT is much more preferred. Therefore, the author emphasizes the application of CT to E-C translation of accounting English.