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1、“功能对等”理论视角下财务管理：理论与实践翻译实践报告摘要在经济全球化快速发展的今天，商务经济对每个人来说都不再陌生。“商务”一词 是在改革开放以及国际合作的产生和发展中出现的。在当今“地球村”时代，国际交往 曰益密切，国家与地区之间的商务往来也逐渐增多。与此同时，随着我国教育水平的提 高，教育界人士也越来越认识到“商务”在大学课程乃至整个教育活动中所起的重要作 用。系统、全面、完整地学习各国和地区的商业理论知识和商业实践经验，有助于学生 掌握实际的商业运作经验，更好地投入到未来的工作中去。因此，我们应该加强对商业 经济的研宄。本翻译报告的研宄对象是1万多字的英译汉。它是以圣智学习出版公司于2
2、015年 出版的财务管理:理论与实践（第15版）一书中的第9章：资本成本(the cost of capital)为文本。财务管理:理论与实践（第15版）定位于经济学、管理学应用型 本科各相关专业的财务管理课程教学。在翻译过程中，笔者发现了大量的词性转换，该 现象对翻译的质量有很大的影响。词性转换的翻译策略种类繁多，翻译方法复杂，是该 文本翻译的重点和难点。因此，对财务管理:理论与实践（第15版)第9章词类转换 的研宄具有一定的现实意义和应用价值。尤金奈达的“功能对等”理论强调原文与译文的功能对等。本翻译实践报告以尤 金奈达的功能对等理论为基础。通过列举大量的实例，对文本中名词、动词、形容词、
3、 副词、介词等的词性转换现象进行了阐述、研究、归纳和总结。具体来说，名词可以转 化为动词和形容词；动词可以转化为名词；形容词可以转换成名词、动词和副词；副词可 以转换成名词和形容词;介词可以转换成名词和动词。通过该翻译实践报告，笔者对财经类信息文本的翻译方法进行了分析和总结。结合 尤金奈达的“功能对等”理论，从翻译的视角，在具体的实例中探讨翻译方法，以期 为译者提供一定的参考，不断提高此类文本翻译的质量。关键词：金融英语：功能对等；词性转换ABSTRACTTranslation Practice Report on Financial Management: Theory andPractic
4、e from the Perspective of Functional Equivalence TheoryABSTRACTWith the rapid development of economic globalization, business economy is no longer strange to everyone.The word “business” came into being in the reform and opening up as well as the emergence and development of international cooperatio
5、n.In todays “global village” era, international exchanges are increasingly close and more and more business exchanges are needed between countries and regions. At the same time, along with the improvement of Chinas education level, people in the education circle has increasingly realized the fact th
6、at the word “businessplays an important role in the university curriculum and even the whole educational activities.The systematic, comprehensive and complete study of business theory knowledge and the practical business experience of various countries and regions will help students master practical
7、 business operation experience and better devote themselves to future work.Therefore, we should strengthen the study of business economy.The research object of this translation report is the English-Chinese translation, more than 10,000 words. It is based on Chapter 9, the cost of capital, in Financ
8、ial Management: Theory and Practice (15th edition), which was published by Sheng Zhi learning publishing company in 2015. Financial Management: Theory and Practice (the 15th edition) aims at the teaching of financial management courses of applied economics and management majors. In the process of tr
9、anslation, the author has found a large number of conversions of part of speech, which has a great impact on the quality of translation.The translation strategy of conversion of part of speech is of various types and the translation methods are complicated, which is both the key point and the diffic
10、ulty in the translation of the source text. Therefore, it is of certain practical significance and application value to the study of conversions of part of speech in Chapter 9 of Financial Management: Theoty and Practice (15th edition).Eugene Nidas functional equivalence theory emphasizes the functi
11、onal equivalence between source text and target text. This translation practice report is based on Eugene Nidas functional equivalence theory. Through enumerating a large number of cases, this paper expounds, studies, induces and summarizes the phenomenon of conversion of part of speech of nouns, ve
12、rbs, adjectives, adverbs and prepositions in the text. Specifically, nouns can be converted into verbs and adjectives;verbs can be converted into nouns; adjectives can be converted into nouns, verbs and adverbs; adverbs can be converted into nouns and adjectives; prepositions can be converted into n
13、ouns and verbs.Through this translation practice report, the author analyzed and summarized translation methods of the informational text about finance. Combining with Eugene Nidas functional equivalence theory, the author explored translation methods in specific examples from the perspective of tra
14、nslation, in order to provide certain reference for translators and continuously improve the quality of this type of text translation.KEY WORDS: Financial English; Functional equivalence; The conversion of part of speechnTRANSLATION TASK DESCRIPTIONCONTENTSCONTENTSm iABSTRACTIICHAPTER ONE TRANSLATIO
15、N TASK DESCRIPTION11.1 Translation Task Background11.2 Translation Task Contents11.3 Translation Task Requirements21.4 Translation Task Significance2CHAPTER TWO PROCESS DESCRIPTION42.1 Preliminary Stage42.2 Implementation Stage52.3 Proofreading Stage6CHAPTER THREE THE CASE ANALYSIS ON FUNCTIONAL EQU
16、IVALENCE THEORY IN FINANCIAL MANAGEMENT: THEORY AND PRACTICE (15TH EDITION)73.1 Functional Equivalence Theory73.1.1 Concept of Functional Equivalence Theory73.1.2 Guidance of Functional Equivalence Theory83.2 Solutions93.2.1 Conversion of Nouns93.2.2 Conversion of Verbs123.2.3 Conversion of Adjectiv
17、es143.2.4 Conversion of Adverbs173.2.5 Conversion of Prepositions19CHAPTER FOUR CONCLUSION214.1 Summary214.2 Enlightenment22REFERENCES25ACKNOWLEDGMENTS27APPENDIX ONE SOURCE TEXT28APPENDIX TWO TARGET TEXT46Chapter One TRANSLATION TASK DESCRIPTION1.1 Translation Task BackgroundWith the rapid developme
18、nt of economic globalization, business economy is no longer strange to everyone. The word “business came into being in the reform and opening up as well as the emergence and development of international cooperation.In todays “global village” era, international exchanges are increasingly close and mo
19、re and more business exchanges are needed between countries and regions.For China, the word “business has been used more and more frequently as the countrys reform and opening up continues. At the same time, along with the improvement of Chinas education level，people in the education circle has incr
20、easingly realized the fact that the word “business” plays an important role in the university curriculum and even the whole educational activities.The systematic, comprehensive and complete study of business theory knowledge and the practical business experience of various countries and regions will
21、 help students master practical business operation experience and better devote themselves to future work.However, at the present stage, most foreign business books only have English version. Therefore, how to translate English business books into Chinese and maintain the accuracy of information has
22、 become an important issue worth considering. Learning business English can not only cultivate English learners way of thinking, practice their ability to think in English, but also enable them to have a systematic and comprehensive understanding of business culture, improve their practical business
23、 level and win the greatest benefits for China in business negotiations.1.2 Translation Task ContentsFinancial Management: Theory and Practice (15th edition) is a popular textbook used by business schools in the United States. Its popularity and authority are aptly illustrated by the publication of
24、the 15th edition. It can be used not only as a special textbook of financial management, but also as a reference book with complete structure and comprehensive contents. From the perspective of chapter arrangement, the book starts with financial forecast, which firstly outlines the financial managem
25、ent in an overview, then introduces some basic analysis tools, such as risk and return, the time value of currency, and applies them to the valuation of bonds and stocks. The core part elaborates the principle and application of capital cost estimation, strategic investment decision, strategic finan
26、cing decision, strategic financing decision and working capital management. Finally, a number of topics were covered, including derivatives and risk management, corporate bankruptcy, restructuring andliquidation, mergers and acquisitions and spin-offs, and transnational financial management.1.3 Tran
27、slation Task RequirementsThis translation practice is based on Chapter 9: the cost of capital in Financial Management: Theoiy and Practice (15th edition), published in 2015 by Sheng Zhi learning publishing company. Financial Management: Theory and Practice (15th edition) aims at the teaching of fina
28、ncial management courses of applied economics and management majors. This book is full of facts, rich cases, practical, each element of the structure is rigorous, the content is closely linked to practice, so it can be used as a teaching book for ordinary colleges, higher vocational college economic
29、 management professional and business administration professional, also be suitable for accounting, financial management related to practitioners or enterprise managers to read. Translating it can not only make the author more comprehensively and systematically understand the content of this book, a
30、nd be helpful to explore the translation strategies in the application of practical translation.The research object of this translation report is the English-Chinese translation, more than 10,000 words. It is based on Chapter 9, the cost of capital, in Financial Management: Theoiy and Practice (15th
31、 edition). In the process of translation, the author has found a large number of conversions of part of speech, which has a great impact on the quality of translation.The translation strategy of conversion of part of speech is of various types and the translation methods are complicated, which is bo
32、th the key point and the difficulty in the translation of the source text. Therefore, it is of certain practical significance and application value to the study of conversions of part of speech in Chapter 9 of Financial Management: Theory and Practice (15th edition). In view of the above characteris
33、tics of business English, the author of this paper ensured the vocabulary translation professional, the content of the omission, as far as possible to achieve accurate translation of the original information during the process of translation.1.4 Translation Task SignificanceFinancial management, as
34、a separate discipline, lasts only half a century long. On the one hand, financial management, as a comprehensive discipline, requires economics, accounting, strategic management and statistics as preparatory knowledge. On the other hand, many functional areas of management are more or less related t
35、o financial management, and even the ultimate goal, performance and means of marketing management, human resource management and other fields can be partly included in the scope of financial management research. The importance of financial management has been demonstrated by the fact that it has alw
36、ays ranked the first among all disciplines in terms of practicality and popularity in several graduation surveys of students from some key MBA programs in China.Introducing western classical financial management theory into China is a recent event.For a long time, constrained by the planned economy
37、system, domestic financial management discipline attaches to accounting, emphasizing cost control and post-accounting, which is far from the trend of modem mainstream financial management focusing on cash flow and financial forecast. The introduction of the latter is of great significance for Chines
38、e enterprises to face the increasingly fierce market competition, make rational and effective use of resources, especially various financing instruments in the capital market, and obtain and extend their core advantages to reward investors.As Chinas economy is still in the transition period, the pro
39、duct market and capital market are still very underdeveloped, the main aspects of financial management are different from western developed countries, which the reader must pay attention to when reading this book. To be specific, it can be roughly summarized into the following aspects: 1. From the p
40、erspective of capital budget and investment analysis, many Chinese enterprises ignore the cost of equity for a long time and put one-sided emphasis on accounting profit margin, resulting in improper investment or low return rate. The feasibility analysis of investment project often evolves into a to
41、ol to interpret the empirical decision-making, which fails to serve the purpose of scientific decision-making. 2. Due to the motivation of domestic listed companies to make money, the scarcity of listing qualifications of listed companies in the stock market, the speculative pursuit of short-term re
42、turns by investors, and the development of the bond market, especially the corporate bond market, the order of financing preference of enterprises is obviously different from that of western countries. From the perspective of financing cost, the most favored financing method of Chinese enterprises i
43、s equity, not debt, which ultimately infringes the interests of shareholders. The performance of listed companies after listing declines, as evidenced by the decline in stock price. 3. The current situation of non-tradable controlling shareholders and tradable shareholders in the domestic stock mark
44、et leads to conflicts of interest between non-tradable controlling shareholders and tradable shareholders, in which major shareholders empty the listed companies and occupy the interests of small and medium shareholders. Dividend policy is also often reduced to another way for large shareholders to
45、“round the money”，rather than an equal return to all shareholders in the absence of better investment opportunities. 4. The goal of pursuing the maximization of enterprise value has not penetrated into all aspects of enterprise management, including financial management. Enterprise behaviors that de
46、viate from the above goals often occur.Stones from other hills may serve to polish the jade of this one. The practice of enterprises in Chinas economic transition period calls for the development of financial management theory with Chinese characteristics. We believe that the introduction of an exce
47、llent western financial management textbook like this one will surely facilitate and accelerate this process.PROCESS DESCRIPTIONChapter Two PROCESS DESCRIPTIONFinancial management is an important indicator to evaluate the financial status and operation of an enterprise. Therefore, financial terms wi
48、ll appear in this book, involving financial expertise. In order to make the target text match the source text, express fluently, avoid under-translation or over-translation of professional terms, and facilitate the readers of the target language to understand the source language, the author makes pr
49、eparation for translation in the following three aspects:2.1 Preliminary StageAfter receiving the translation task, the author of this paper started to prepare immediately, searched for papers in the library, read periodicals, read relevant books, and looked up materials on the Internet. Through comparative study, the author selected the translation texts that the author was int