Abstract:Terminology is a science that studies terms, and the translation of terms is a process of interlingual communication, aiming at forming the equivalent terms in the target language that express the same concepts as those in the source language. As a result, Terminology demands that the translation of terms should go with the nature and the naming principles of terms, accounting terms are no exception. Accounting term is a lexical unit that represents an accounting concept, using accounting language to provide accounting information inside accounting fields. In other words, it is a professional stipulated symbol in linguistic form describing and restricting accounting concepts. 

Based on Terminology, the thesis aims at discussing the standardization of accounting terms translation. It starts with the concepts of the accounting terms and classifies them into monosemous accounting terms, polysemous accounting terms and synonymous accounting terms according to their references, and then uses examples to analyze their features, which are accuracy, professionality, conventionality, monosemy, systematicness, conciseness and stability. The thesis points out that the E-C translation of accounting terms should abide by the context, and if there are equivalent terms in the target language, literal translation should be adopted, but if there are no equivalent terms in the target language, free translation should be used, and for those terms that are named after someone or for some special abbreviated terms, transliteration is recommended. The author hopes that the thesis will be beneficial to the standardization of accounting terms translation, helping to avoid economic loss due to mistranslation and promote the commercial exchanges and smooth development between enterprises home and abroad.

Keywords:  accounting terms  E-C translation  Terminology

Contents

Abstract

摘要

Chapter One Introduction-1

1.1 The Purpose and Significance of the Study-1

1.2 The Structure of the Thesis-1

Chapter Two Literature Review-3

2.1 Introduction to Terminology-3

2.2 Study on the Translation of Accounting Terms-4

Chapter Three E-C Translation of Accounting Terms-6

3.1 Classification of English Accounting Terms-6

3.2 Features of Accounting Terms According to Terminology-7

3.3 Translation Principle and Methods-8

3.3.1 Abiding by the Context-8

3.3.2 Translation Methods-9

Chapter Four Conclusion-12

References-13