<p>作为一种公开报告，企业年报主要披露公司的经营状况和解读公司未来发展走向和目标，是公众了解企业经营状况和重大事件的主要渠道，为潜在投资者提供决策支持。近年来，越来越多的中国公司推进国际化战略，吸引了众多的国际投资者。因此，译者希望通过此企业年报的翻译实践，为提高我国上市公司年报翻译质量提供借鉴，更好地服务于广泛的读者群体。</p> <p>本报告择取《智利国家铜业公司2020年报》（节选）为翻译实践材料。该年报集信息、形式和功能于一体，内容涉及采矿业、会计金融、企业管理等领域，具有专业度高、信息量大、结构复杂的特点。在翻译过程中，译者遇到了词汇、句法和语篇层面的一系列问题。针对遇到的问题，译者以功能对等理论为指导，遵循商务英语专业、准确、严谨的原则，基于案例分析探讨可行的翻译技巧，以准确地传达原文信息，增强译文的可读性，实现商务交际的目的。首先，通过扩充词义、根据语境判断多义词、转换词性等方法实现词汇层面的对等；其次，针对文中复杂的长难句，译者通过分析归纳，采用了重组句子结构、定语从句转换状语从句以及被动语态变为主动语态等技巧实现句法对等；最后，译者通过检索照应的含义、转换词汇衔接手段及增添隐含逻辑信息的技巧实现语篇功能对等。</p> <p>本实践报告在功能对等理论的指导下，译者以传达原文本的语义为核心，实现商务信息传递为要旨，立足于翻译实践中的具体问题分析所采用的翻译技巧，希望本报告对翻译技巧的探讨能够为公司年报的译者提供参考。</p>

<p>Released by enterprises, Corporate Annual Reports&nbsp;(CARs) chiefly disclose the operating conditions and explain the development trend and future goals of listed companies. Functioning as an important channel for the public to understand&nbsp;the operating information&nbsp;and major events of enterprises, CARs provide potential&nbsp;investors with decision-making support.&nbsp;In recent years, an increasing number of companies in China have been pushing forward internationalization strategy and have attracted many international investors. Therefore, the translator hopes that this translation practice report can provide reference for the listed companies in China to improve the translation quality of CARs and better serve a wide range of readers.</p> <p>The translator&nbsp;selected&nbsp;the&nbsp;annual report of Corporaci&oacute;n Nacional del Cobre de Chile (Codelco)&nbsp;in the year of 2020 as the material for the translation practice.&nbsp;As&nbsp;a combination of message, form and function, the source text involves&nbsp;mining industry, accounting and finance, enterprise management and some other fields, with a high degree of professionalism, informativeness and complexity. In the translation process, the translator encountered a series of problems at lexical, syntactic and textual level. Under the guidance of Functional Equivalence Theory, the translator adhered to the principles of professionalism, accuracy and rigorousness of Business English and explored applicable translation skills by analyzing typical cases so as to convey the original information accurately, enhance the readability of the translation, and achieve the purpose of business communication. Firstly, to reach lexical equivalence, the translator adopted the methods&nbsp;of extension of lexical meanings, translation of polysemy based on its context and conversion of part-of-speech. Secondly, to reach syntactic equivalence, the translator used the skills of reorganization of sentence structure, conversion of attributive clause to adverbial clause and switch from passive voice to active voice. Lastly, to reach the textual equivalence, the translator took the skills of retrieval of referential meaning, transformation of lexical devices and addition of implicit logical information.</p> <p>Guided by Functional Equivalence Theory, this report, focusing on the semantic meaning of the original text and the realization of business information transmission, discussed some translation&nbsp;techniques based on the analysis of specific problems encountered in translation practice. It is hoped that the&nbsp;translation skills adopted in this report can provide reference for the translation&nbsp;of&nbsp;CARs.</p>

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