Representation Of Text Producers' Intent In Accounting Translation

The publishing of newly translated version of International Financial Reporting Standards(IFRS)by the Ministry of Finance in 2016 acts as a signal of promoting the convergence of IFRS and Chinese Accounting Standards(CAS).The researches on accounting translation thus become worthy of analysis.In China,the most relevant researches in this field still remain on the textual level,but none has ever touched on the translators' subjectivity.The author discovers that the accounting texts are one type of the legal texts,and naturally the accounting translation can be applied with the studies of legal translation.However,in the researches on the translators' subjectivity in legal translation,most researchers discuss how translators should play their subjectivity in the translation activity,but only a few explains why.The author believes that to explore the reason why translators should play their subjectivity in the legal translation might give translators some inspirations on accounting translation.Susan Sarcevic's New Approach to Legal Translation is a representative research on translators' subjectivity in legal translation.She proposes that translators should ultimately change their role to the co-drafters in the legal translation.With the study on her thinking pattern how she draws this conclusion,the author finds that it basically aims to achieve the equal legal effect and equal intent in the TT.On account of the fact that(1)in many cases,translators are facing the finished legal texts and thus being co-drafters seems to be impossible,and(2)this conclusion may be too abstract from the practical application,the author introduces Andrew Chesterman's translation ethics to help translators to achieve the equal legal effect and equal intent in the TT.This is because Chesterman's theory can(1)be applied for translators in most cases(not as co-drafters)and(2)give a practical instruction how to balance the conflict occurs between the translators' subjectivity and the translation requirement of LSP texts.After applying Chesterman's ethics of professional commitment to reconcile different ethics,the author draws the conclusion that(1)translators of IFRS should be the accounting practitioner;and(2)translators need to represent the original intent of text producers as the guidance of playing their subjectivity with the help of their professional background.With these conclusions,the author revises the translated version of IFRS 2010 on language and content level,endeavoring to represent the original intent of text producers in the TT.