会计术语翻译中的等值问题

Appling equivalence theory in the translation of accounting terminology

等值理论在翻译领域的应用可表现为形式封等、语义等值、语用等值和风格等值。本文主要采取语义等值分析的方法，从微观和宏观两个方面对会计术语翻译问题进行了探讨，并结合相关翻译实例进行了分析。

Equivalence theory has been applied in the translation field in four ways： Form equivalence, meaning equivalence, pragmatic equivalence and style equivalence. This article mainly uses the meaning equivalence method to discuss the translation of accounting terminology both in a general and a specific sense. Some translation practice is analyzed to illustrate the author＇s point of view.