商务英语汉英翻译上市公司年报.pptxVIP

第十五章 上市公司年报的汉英翻译;教学目标：;教学重难点：;一、上市公司年报的概念;投资者了解公司运营和收益情况并据此做出投资决策的重要信息依据 展示和宣传公司的重要渠道 ;二、上市公司年报的结构;三、上市公司年报的语言特点;跨境支付系统 CIPS Cross-border inter-bank payments system 三期叠加 经济增长速度换挡期、结构调整阵痛期、前期刺激政策消化期 the coexistence of three phases, namely, a slowdown in economic growth, structural adjustments and the reduction of negative effects of previous economic stimulus policies.;2、结构严谨，语言正式 逻辑性强 专业性强 长句、被动句 法律风险是银行因其经营管理行为违反法律规定、行政规章、监管规定和合同约定，或未能妥善设定和行使权利，以及外部法律环境因素等影响，导致银行可能承担法律责任、丧失权利、损害声誉等不利后果的风险。 ;Legal risk refers to any risk of banks suffering from adverse consequences including legal liabilities, loss of rights and reputational damage due to the breach of laws, administrative rules and regulations, or terms of contracts of its business operations and legal failure to duly regulate and exercise rights or external legal factors. ;四、上市公司年报翻译难点;并表总资产 total assets in merged statement total consolidated assets 2)同义词的翻译 不良信贷 Bad credits 借款人未能按原定贷款协议按时偿还商业银行的贷款本息，或者已有迹象表明借款人不可能按原定贷款协议按时偿还商业银行的贷款本息而形成的贷款 Non-performing loans;密切跟踪企业资信状况变化 We will closely monitor the changes in the credit status of relevant enterprises. credit standing 3) 长句翻译 结构复杂，逻辑关系 2、文化差异难点 空白乡镇？ 飞单？ 异常交易？;五、上市公司年报的翻译方法;语态转换 我们考虑到对结构化主体控制的评估，涉及重大判断以及结构化主体的金额重大，我们确定其为关键审计领域。 The significant judgment exercised by management in assessing whether the Group had control of structured entities and the amount of such structured entities resulted in this matter being identified as a key area of audit focus. ;2、释译法 助力“三去???降一补”五大任务 去产能、去库存、去杠杆、降成本、补短板 We will bolster the five key actions to “cut overcapacity, reduce inventory, deleverage, lower costs and bolster areas of weakness”.;……创新发行了低碳生态卡、金穗靓卡、金辉福寿卡、京津冀协同卡等主题特色卡。 ... took the initiative to launch various themed and featured cards like Low-carbon Eco Card, Jinsui Pretty Card, Jinhui Lucky Card and Beijing-Tianjin-Hebei Coordination Card. ;3、增补法 以“控新降旧”为主线 Following the guideline of “mitigat