Lexical and Grammatical Peculiarities of Accounting Texts and Their Translation

Authors

  • Anush Movsisyan Yerevan State University

DOI:

https://doi.org/10.46991/TSTP/2021.1.1.45

Keywords:

financial standards, equivalence, terminology, accounting language

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).

Author Biography

Anush Movsisyan, Yerevan State University

Lecturer at the Department of Translation Studies

References

Baker, Mona. 1998. In Other Words: A Coursebook on Translation. London: Routledge.

House, Juliane. 1977. A Model for Translation Quality Assessment. Tübingen: Narr.

International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs). 2007. Approved by the IASB. Glossary of Terms.

Longman Business English Dictionary. 2007. London: Pearson ESL.

Nida, Eugene. 1964. Towards a Science of Translating. Leiden: E.J.Brill

Quirk, Randolph, Sidney Greenbaum, Geoffrey Leech, and Jan Svartvik. 1985. A Comprehensive Grammar of the English Language. London: Longman.

Reiss, Katharina. 1971. Möglichkeiten und Grenzen der Übersetzungskritik: Kategorien und Kriterien für eine sachgerechte Beurteilung von Übersetzungen. Munich: Hueber.

Yang, Xiaoyan. 2010. “Transformational Technique of Parts of Speech in Translation of English in Economics.” In Time Education, (9), 85-87.

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Published

2021-06-30

How to Cite

Movsisyan, A. (2021). Lexical and Grammatical Peculiarities of Accounting Texts and Their Translation. Translation Studies: Theory and Practice, 1(1 (1), 37–45. https://doi.org/10.46991/TSTP/2021.1.1.45

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Section

Articles