商务英语汉英翻译上市公司年报.pptx

第十五章第十五章 上市公司年报的汉英翻译上市公司年报的汉英翻译教学目标：教学目标：l1、了解上市公司年报的概念l2、掌握上市公司年报的语言特点l3、掌握上市公司年报的翻译方法教学重难点：教学重难点：l1、上市公司年报的翻译难点l2、上市公司年报的翻译方法一、上市公司年报的概念一、上市公司年报的概念l上市公司年报是一种每年定期刊发的财务报告，是公司管理层根据有关规定就公司经营的主要方面向股东以及其他利益相关人做出的定期汇报和信息披露。l董事会情况，公司资产，负债，营收与支出，盈余，净利以及股东可能感兴趣的信息。l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l展示和宣传公司的重要渠道二、上市公司年报的结构二、上市公司年报的结构l1、重要提示；2、公司概况；3、会计数据和业务数据摘要；4、股本变动及股东情况；5、懂事、监事、高级管理人员和员工情况；6、公司治理结构；7、股东大会情况；8、董事会报告；9、监事会报告；10、重要事项；11、财务报告；12、备查文件目录。l5、9、12中国大陆地区特别要求三、上市公司年报的语言特点三、上市公司年报的语言特点l1、大量使用专业词汇、大量使用专业词汇l已发行债务证券lDebt securities issuedl卖出回购金融资产款lFinancial assets sold under repurchase agreementl定向增发lPrivate placementl跨境支付系统lCIPSlCross-border inter-bank payments systeml三期叠加 l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 lthe coexistence of three phases,namely,a slowdown in economic growth,structural adjustments and the reduction of negative effects of previous economic stimulus policies.l2、结构严谨，语言正式、结构严谨，语言正式l逻辑性强l专业性强l长句、被动句l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。lLegal 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四、上市公司年报翻译难点l1、语言难点l1）专业词汇 l词义的理解l缺乏对应表达l外币报表折算差额lconverted difference in foreign currency？ltranslation reservel并表总资产ltotal assets in merged statementltotal consolidated assetsl2)同义词的翻译l不良信贷lBad creditsl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lNon-performing loansl密切跟踪企业资信状况变化lWe will closely monitor the changes in the credit status of relevant enterprises.lcredit standingl3)长句翻译l结构复杂，逻辑关系l2、文化差异难点l空白乡镇？l飞单？l异常交易？五、上市公司年报的翻译方法五、上市公司年报的翻译方法l1、转译法l词性转换词性转换l该法定权利不能取决于未来事件，而是必须在正常经营过程中以及在本集团或交易对手发生违约、失去偿付能力或破产时可执行。l The legally enforceable right must not be contingent on future events and must be enforceable in the normal course of business and in the event of default,insolvency or bankruptcy of the Group or the counterparty.l语态转换语态转换l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。lThe 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.l2、释译法、释译法l助力“三去一降一补”五大任务l去产能、去库存、去杠杆、降成本、补短板 l We will bolster the five key actions to“cut overcapacity,reduce inventory,deleverage,lower costs and bolster areas of weakness”.l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。l.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.l3、增补法、增补法l以“控新降旧”为主线lFollowing the guideline of “mitigating existing risks while controlling emerging risks”.l对行业实施“白名单”管理l We also implemented“white-list”credit limit management to industries.l4、分译法、分译法l本行现金分红政策的制定和执行符合本行公司章程的规定和股东大会决议的要求，相关决策程序和机制完备，分红标准和比例明确和清晰，独立非执行董事勤勉履行职责、发挥了应有的作用并发表了意见，中小股东有充分表达意见和诉求的机会，中小股东的合法权益得到充分维护。lThe formulation and implementation of the Banks cash dividend policy complies with its Articles of Association and the resolutions of the Shareholders General Meetings.The relevant decision making procedure and mechanism are complete while the distribution standards and proportion are clearly stated.Independent Non-executive Directors have diligently fulfilled their duties and expressed their opinions.The minority shareholders of the Bank have opportunities to fully express their opinions and appeals,and their legitimate interests have been adequately protected.l汇金公司根据国务院授权，对国有重点金融机构进行股权投资，以出资额为限代表国家依法对国有重点金融机构行使出资人权利和履行出资人义务，实现国有金融资产保值增值。lThe State Council has authorized Huijin to make equity investments in major state-owned financial institutions to preserve and increase the value of these state-owned financial assets.Huijin can exercise rights and assume obligations on major state-owned financial institutions as an investor on behalf of the State to the extent of its capital contribution.六、翻译练习六、翻译练习l2016 年，本行根据国内外债券市场情况，适度配置国外主权和非主权实体发行的美元债券和其他外币债券，优化债券投资组合的币种结构。lIn 2016,the Bank optimized the currency structure of the investments in debt securities by making appropriate investments in debt securities in USD and other foreign currencies issued by sovereign and non-sovereign entities in light of the movement of domestic and overseas bond markets.l本集团发行及管理的保本型理财产品，集团对此等理财产品的本金提供承诺，并且将此等理财的投资和相应负债产品金额分别计入指定为以公允价值计量且其变动计入当期损益的金融资产和金融负债。lPrincipal guaranteed wealth management products sponsored and managed by the Group represent products to which the Group has guaranteed the investors principal investment,regardless of their actual performance.Investments made by these products and the corresponding liabilities to the investors of these products are presented in financial assets and financial liabilities designated at fair value through profit or loss,respectively.