2 Literature Review 2

2。1 Nida’s View of Functional Equivalence Theory 2

2。2 Previous Research of Functional Equivalence Theory 3

2。3 Previous Research of Commercial English 4

2。4   Summary 5

3 Four Features in Translating Annual Report from Chinese to English 5

3。1   Lexical Equivalence 5

3。1。1  Use of Specialized Word 5

3。1。2  Use of Abbreviation 7

3。2   Sentence Equivalence 8

3。2。1 Use of Passive Sentence 8

3。2。2 Use of Long and Complex Sentence 9

3。3   Textual Equivalence 10

3。4   Style Equivalence 14

4   Strategies in Translating Annual Report from Chinese to English 15

4。1  Conversion 15

4。2  Amplification 16

4。3  Repetition 17

4。4 Omission 18

Conclusion 19

Acknowledgments 21

References 22

1 Introduction

1。1 Research Background

With the sustainable development of economic globalization, international economic relationship between the countries is increasingly closer and closer。 With international trade and international investment crossing the political borders, the world economy has formed an inseparable whole。 With the deepening of China's reform and opening up, Chinese enterprises transnational trade have multiplied rapidly。 Transnational investment has an exponential growth in recent years。 Business translation therefore plays a more and more important role in international trade。 

Financial statements includes balance sheet, income statement, statement of cash flows and notes。 Company's financial statements are not only the main way for investors and social public to understand enterprise financial position, operating results, and cash flow, but also the important tool of social supervision enterprises to fulfill social responsibility。 Financial statement translation’s accuracy will directly relate to the interests of all people, investors and society。 Because of its special requirements for its translation, financial statements have its own characteristics。 As a result, the systematic study on the translation of financial statements is quite necessary。 论文网

Doing not pursue the original text and the translation text full equivalents, the core of Functional Equivalence Theory is that the response of the original readers’ has entirely common with translation readers。 Functional Equivalence Theory argues that translation should conform to the target language expression habit and on the function realization of target language and primitive equivalent, which is the core of the financial statement translation。 Combining with the specific example, this paper points out that Functional Equivalence Translation Theory is a feasibility theory to guide the financial statement translation theory。 Under the guidance of Functional Equivalence Theory, this paper analysis the difficulties in word and sentence translation strategy towards financial statement, hoping that it could provide some ideas and reference for the future of the translation studies。文献综述