Lexical and Grammatical Peculiarities of Accounting Texts and Their Translation

IF 1 2区文学 0 LANGUAGE & LINGUISTICS

Perspectives-Studies in Translation Theory and Practice Pub Date : 2021-06-30 DOI:10.46991/tstp/2021.1.1.45

A. Movsisyan

引用次数: 0

Abstract

The present article deals with the peculiarities of translating accounting texts and the challenges translators are frequently faced with. The study is of theoretical and practical importance. The challenges while translating accounting texts are presented in the form of examples analyzing both grammatical and lexical peculiarities of such texts. The examples of both the source (SL) and target (TL) languages are extracted from IFRSs (International Financial Reporting Standards).

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会计文本的词汇和语法特点及其翻译

本文讨论了会计文本翻译的特点以及翻译人员经常面临的挑战。该研究具有理论和实践意义。在翻译会计文本时所面临的挑战以实例的形式呈现，分析这些文本的语法和词汇特点。源语言(SL)和目标语言(TL)的示例均摘自国际财务报告准则(ifrs)。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Perspectives-Studies in Translation Theory and Practice Multiple-

CiteScore

3.30

自引率

7.70%

发文量

期刊介绍： Perspectives: Studies in Translatology encourages studies of all types of interlingual transmission, such as translation, interpreting, subtitling etc. The emphasis lies on analyses of authentic translation work, translation practices, procedures and strategies. Based on real-life examples, studies in the journal place their findings in an international perspective from a practical, theoretical or pedagogical angle in order to address important issues in the craft, the methods and the results of translation studies worldwide. Perspectives: Studies in Translatology is published quarterly, each issue consisting of approximately 80 pages. The language of publication is English although the issues discussed involve all languages and language pairs.