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1、第6单元 词类转换翻译法,一、课前练笔,Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to ma

2、king business decisions. 会计包括设计会计制度,准备财务报表、审计账目和成本研究报告,展开预测工作、个人所得税工作和计算机对会计程序的运用,分析和解释有助于制定商业决策的会计信息。,对比“课前练笔”中的英语原文和汉语译文不难发现,英语原文中所使用的名词(design, preparation, development, analysis, interpretation)在汉语译文中均译成了动词(设计、准备、展开、分析、解释),这些汉语动词之后均带有宾语。,词类转换翻译法,就是指在翻译中,将源语中属于一种词类的词语翻译成目的语中属于另一种词类的词语的翻译方法。,二、翻译方

3、法讲解,词类转换有以下几种情况: (一)英语名词、介词、形容词或副词有转换成汉语动词的倾向; (二)英语动词、副词有转换成汉语名词、形容词的倾向; (三)英语名词有转换成汉语动词、形容词、副词的倾向; (四)英语形容词有转换成汉语名词、动词的倾向。, Among developing countries, China has been the largest recipient of foreign investment, averaging about $ 40 billion per year during the late 1990s. Membership in the World T

4、rade Organization has further resulted in even higher levels. 译文:在发展中国家中,中国吸收的国外投资额最大。在20世纪末的几年里,中国平均每年吸收的外资都高达400亿美元左右。中国入世后更是引来了更多的投资。, A developing economy with an impressive development plan requires large imports of capital goods, technology, raw materials and other inputs and consumer goods to

5、 carry out the plan effectively. 译文:一个具有宏伟发展计划的发展中国家,为了有效地实施其发展计划,可能需要大量进口资本货物、技术、原材料和消费品及其他产品。, A commonplace criticism of American culture is its excessive preoccupation with material goods and corresponding neglect of the human spirit. 译文:人们普遍批评美国文化过于强调对于物质产品的占有而相应地过于忽视人们的精神生活。 The central banks

6、decision to raise the upper limit of its liquidity target was prompted by its concerns over the recent instability of the currency exchange rate. 译文:由于时刻担心货币兑换率最近不稳定,中央银行决定调高其动性目标的上限。, Long-term interest rates have soared almost fourfold in the past three months as a result of plunges in the governm

7、ent bond market. 译文:由于政府公债市场暴跌,长期利率在过去三个月中暴涨了几乎四倍。 For Westerners in China, the establishment of an effective team of managers means attracting and retaining both expatriate and local management talent. 译文:对于生活在中国的西方人来说,建立一支有效的管理人员队伍意味着同时吸引并留住来自海外的管理人才和本地的管理人才。, As you are aware that the British Ele

8、ctrical & Allied Manufacturers Association is the organization that represents the many firms in the sector of British industry which manufactures equipment for the generation, transmission, distribution and utilization of electrical power. 译文:你们都了解,英国电气联合制造商协会这个组织代表了英国工业中生产发电设备、输电设备、配电设备以及电力使用设备等方面

9、的很多公司,英语中很多与思维、情感、欲望、知觉等有关的形容词在被翻译成汉语时,这些形容词往往可以转译成汉语里的动词。这些形容词有:1)与思维和知觉有关的形容词:aware, conscious, sure, mindful, alert等;2)与情感有关的形容词:glad, pleased, cautious, happy, exhilarated, excited, confident, thankful, grateful, concerned, eager, afraid, doubtful, sorry等;3)与欲望有关的形容词:desirous, hopeful, anxious,

10、keen, enthusiastic, zealous等。, We are still without payment of our long overdue account and must request you to let us have payment without further delay by return post at once. 译文:你方长期拖欠我方的延滞账尚未结清,现要求你方必须立即作复,即刻向我方付款。 We are much impressed with the capacity of your company and very willing to sign

11、a new contract covering substantial quantity. 译文:我方对贵公司的生产能力印象非常深刻,很愿意同贵方签订新的大宗数量的合同。, We have admitted the feasibility of your proposal and try to meet the reasonable requirements of your company. 译文:我方承认贵方的提议切实可行,并会尽力满足贵公司的合理要求。 There is every possibility that some price cut will justify itself fo

12、r an increase in business. 译文:一定程度的减价很有可能是通过增加销售量来平衡它。,三、不同译文鉴赏,But our products have never been all that dominant on the American market, a result which goes against our expectation. 译文一:但是我们的产品从未在美国市场占据那样的主导地位,这样的结果和我们的预计相反。 译文二:但是,我方的产品从未像那样在美国市场上占据着主导地位,这一结果同我方的预计刚好相反。,Such is the so-called “bus

13、iness cycle” that has characterized the industrialized nations of the world for the last two centuries ever since an elaborate and interdependent money began to replace the relatively self-sufficient pre-commercial society. 译文一:这正是近两个世纪(即自从一种复杂的、相互依赖的货币经济开始取代相对自给自足的前商业化社会)以来全世界工业化国家所谓的“商业周期”。 译文二:这正

14、是所谓的持续了最近两个世纪(即,自从一种既异常复杂、又相互依赖的货币经济开始取代相对自给自足的前商业化社会之后)的全世界工业化国家独具特色的“商业周期”。,Since silver and gold are inconvenient to carry and to assay for purity and for weight, it became customary for each state to stamp out in coin form a specified number of ounces of gold carrying the seal of the state to gu

15、arantee purity and weight. 译文一:由于携带金银以及给金银的纯度和重量进行鉴别都不方便,因此,以往通常的做法是,每个国家把特定数量盎司的黄金冲压成金币,同时印上该国的印记以保证纯度和重量。 译文二:由于金和银不便携带,也不便检测其纯度和重量,以往每个国家的通常做法是:把特定数量盎司的黄金冲压成硬币,再印上国印来保证纯度和重量。,四、商务词汇摘译,statement of account会计报表 current account现在往来账;存款额 outstanding account未决账项 credit account/creditor account贷方账项 deb

16、it account/debtor account借方账项 account payable应付账;应付未付账 account receivable应收账;应收未收账 cash account现金账 running account流水账,suspense account暂记账;未定账 overdue account/pastdue account过期账;延滞账 to keep account记账 to have an account with与有交易 to make up an account清算;清理债务 to close ones account with清洁账目;与停止交易 to clos

17、e an account结账 to ask an account/to demand an account清理未付款,to settle an account/to liquidate an account/to square an account清算 to audit an account审查账目;监查账目 to examine an account检查账目 to charge the amount to As account转入A的账户 to pay on account以计账方式付款 by return post 立即作复,五、翻译练习,Accounting includes not o

18、nly the maintenance of accounting records, but also the design of efficient accounting systems, the planning of income tax, and the interpretation of accounting information. 会计不仅包括做好会计记录,还包括设计有效的会计制度,规划个人所得税,解释会计信息。,The company planned to seek tenders from specified bidders in consideration of the size of the project and the sizable percentage of public funds to be injected into it. 考虑到该项目的规模以及投入其中的相当比例的公共资金,该公司计划从所指定的中标人当中寻求投标。,The loss rapi

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