A Translation Practice Report On The Impact Of Unrealized Fair Value Adjustments On Dividend Policy

This report is on an English-Chinese translation project of an English academic paper.The translation material selected for the translation project is an academic article The Impact of Unrealized Fair Value Adjustments on Dividend Policy,which was co-authored by Alexandros Sikalidis and Stergios Leventis.The main content of the paper is that in the post-financial crisis era where fair value measurement is widely used,the accounting earnings,which is the decisive factor of dividend policy,is affected by fair value measurement with greater uncertainty and non-sustainability.Through the construction of the model and data analysis,the paper studies the effect of profit and loss adjustment and dividend policy on the unrealized change of fair value.This report is divided into five parts: introduction,translation project overview,translation task scheduling,analysis on practical difficulties and translation skills,translation practice summary.This report focuses on two points: one is translation difficulties that the translator encounters in the task of translation of financial texts and the other is how the translator uses translation strategies to solve these difficult problems under the guidance of functional equivalence theory.Through the analysis of examples,this paper summarizes the translation skills of words and sentences in the translation of financial texts.The rigorous and professional language of financial texts requires translators to use translation strategies accurately to accurately reproduce original texts from vocabulary,sentences,and chapters,and strive to meet Chinese readers’ expressions and reading habits in order to achieve the transmission of information.