A Report On The E-C Translation Of The American National Red Cross Consolidated Financial Statements In 2014

The consolidated financial statements introduce how the capital of companies will be spent, which consist of independent audit reports, financial statements and notes. This report is based on The American National Red Cross Consolidated Financial Statements in 2014. This practice, which is conducted under the guidance of the skopos theory, adopts skopos rule, coherence rule and fidelity rule in the translation process. Based on the practical translation, this paper first analyses the features of terms and sentences, which includes many firms’ names, technical terms, figures and long sentences, and then translation methods are summarized in accordance with the features of the text.As for the translation of firms’ names, literal translation is suitable for names with practical meanings, and transliteration for those without such meanings. As there are some technical terms in the text, the translator should ask for help from the Internet when the corresponding Chinese could not be found in common dictionaries. In terms of translating data-comparing sentences, the translator should consider the reading habits of Chinese readers. If the source text first renders a summary, and then makes detailed analyses, the translator could use linear translation. If the source text has a complicated structure, the translator could adopt division to highlight the data comparison. As for the translation of long sentences, linear translation and combination could be adopted according to the original structure and the skopos theory.