On The Translation Practice Of Accounting English In The View Of Skopos Theory

With the rapid development of domestic economy and rapid spread of economic globalization, Chinese more and more companies are building increasingly close relations with multinational corporations. Many multinational corporations choose to invest in China and open branches. The complete information disclosure on financial situation of these multinational corporations, which has been made public by the Chinese version of financial statements and audit documents on these corporations, is the key condition whether multinational corporations can legally enter into Chinese markets and develop the business.It is well worth exploring that how to translate these financial statements and audit documents precisely.In this thesis, guiding of the Skopos theory, we choose VTB Bank Consolidated Financial Statements and Independent Auditor’s Report as translation practice materials,and concretely analyze how to translate the financial statements and audit documents.Because the original text belongs to accounting English translation category, the source text uses accurate and professional words, concise and objective writing, as well as rigorous and logical expression. Therefore, during the translation, we should have some certain professional knowledge and bilingual language foundation to master the whole translation process completely. There are five parts in this thesis. The first part is mainly the introduction about translation project, including the overview on the translation content and the introduction on the purpose and significance of translation project. In the second part, the author describes the translation process in detail, including two important procedures, namely preparation before translation and practice process. There are three aspects in preparation before translation, professional knowledge, terminology and translation means. In the third part, the author in detail introduces the theoretical framework, including the brief introduction on German functionalist translation theory,the development of Skopos theory and the three rules of Skopos theory. In the fourth part, the author separately analyzed the translation of vocabularies and sentences in VTB Bank Consolidated Financial Statements and Independent Auditor’s Report in detail. In the fifth part, the author makes a conclusion about the translation practice from threeaspects, including the principles to abide by in translation practice, translation conclusion and attainment experiences on translation. Through this translation practice and analysis on this translation practice under the guidance of Skopos theory, the author learned much knowledge and hope that can benefit the future translation practice.