A Case Study On The English-Chinese Translation Based On Fengjin Co.,Ltd.’s Financial Statements

In recent years, an increasing number of Chinese enterprises have taken part in global economic cooperation to seek development. It is of guiding significance for Chinese enterprises to focus on changes of international accounting policies and master the financial documents in relation to target enterprise’s development. Coincidently, financial statements can reflect the operating position and predict the future of an enterprise. Therefore, the English-Chinese translation of financial statements is like a window for Chinese enterprises.Currently, there are such problems as abuse of machine translation and lack of translator liability in accounting translation. Based on former studies, this paper provides a reference of standard accounting translation for translators. The text discussed in the paper is Fengjin Co., Ltd.’s financial statements, including contents such as balance sheet, income statement, cash flow statement, comprehensive consolidated income statement and notes to financial statements. Under the guidance of Skopos Theory, this paper firstly introduces the lexicon and syntax features of the text, then discusses and analyzes the whole text in terms of sentence and discourse, which helps to direct the translator in future translation of the same kind.