会计英语专业论文开题报告范文

英语专业翻译方向论文开题报告范文

以下是由我整理的.英语专业翻译方向论文的开题报告范文，供大家参考!

How to Deal with Ellipsis in English-Chinese Translation

I. Purpose and Significance

With the development of globalization, the world’s political, economic and cultural communications are becoming increasingly frequent. Therefore, the role of translation cannot be ignored. However, the differences between English and Chinese cultures that are reflected in the two languages pose considerable difficulty.

It is acknowledged that when doing translation one can not translate word for word, or sentence by sentence. Therefore, we must use some translation strategies such as amplification, ellipsis, conversion and so on. Ellipsis as one of the basic translation methods plays an essential role in English-Chinese rendition. Translators apply it in order to make their versions more coherent and understandable.

According to the Oxford Advanced Learner’s English-Chinese Dictionary, ellipsis means leaving out a word or words from a sentence deliberately, when the meaning can be understood without them. Ellipsis in translation does not mean cutting some content from the original articles. What could be omitted are words that are useless in translated works or else they will make the versions redundant or disobey the manner of expression in another language.

Some words and phrases are useless in Chinese but necessary in English. Articles in English are the most significant phenomenon from this aspect. They are very important in English, but we can hardly see any reflection of this part in Chinese. Ellipsis is designed on the basis of faithfulness to the original text, making it more fluent, smooth, concise, thus conforming to idiomatic Chinese. The paper will explore ellipsis in English-Chinese translation from five aspects, which are ellipses of pronouns, conjunctions, articles, prepositions, modifications, so as to achieve smoother and clearer communications among China and English-speaking countries.

II. Literature Review

Long before, some people began to learn other countries’ languages to understand others cultures. In China, Xuanzang was the first translator who not only translated the Sanskrit sutras into Chinese, but introduced the first Chinese writings to foreign countries, making foreigners understand China’s ancient culture. Meanwhile, he was the first to translate Lao Tse's works into Sanskrit. Indian scholars had a high opinion of Xuanzang, "In China, there is no such great translator, and also in the human cultural history, we can only say that Xuanzang is the first great translator."(Ye Lang, 2008) We can say that it was Xuanzang who motivated people to know the different parts of the world, their cultures and the peoples who live there. Then, some big countries such as America, China, and so on became a melting pot.(Gu Zhengkun, 2000) People have imperceptibly spent thousands of years in knowing each other.

With China’s entry into WTO and its open-up policy, cross-cultural exchanges are increasingly frequent between this country and others. A lot of foreign tourists come to visit China. While traveling, these foreigners are not satisfied with the translations of the scenic spots. Sometimes, they even feel confused. A lot of problems exist in the translation, such as misuse of words, poor expression of meaning and so on. All of these poor translations do harm to our country’s international image, and cause a lot of inconveniences for the foreign visitors. (Ma Zuyi, 2000). I am fond of tourism and being a free tourist like the others who are good at enjoying their wonderful lives. The love of tourism makes me feel the need to improve the translation. But every time when I have a trip, many unsuitable translations of the names of those scenic spots will embarrass me. Tourism is part of intercultural communication, so proper translation of the scenic spots become more and more important to our country.

Communication plays a significant role in the globalized society. In order to know each other better, people from all over the world have tried a verity of ways. Of course, translation is one of them. All translators have done their best to make the translated works more consistent with the needs of people.(Gu Jinming, 1997) From my perspective, they really have done a great job. And I want to retrospect the cause of their development. After a thorough evaluation, I choose a branch of translation—ellipsis in translation from English to Chinese, then I did the following jobs.

I put all my researches and other stuffs together, and then I found that it is a common case in English and Chinese which draws much academic interest. In 1976, Halliday and Hsan classified ellipsis into nominal, verbal and clausal ellipsis. This classification exerts great influence in academic circle. Thereafter, ellipsis in Chinese and English has been studied according to this theory, which is based on different layers of structure. This kind of study underlines differentiations and similarities of ellipsis in Chinese and English.

Another famous theory to explain ellipsis is Economy Principle. Economy Principle was put forward by Chomsky (1991,1993, and 1995) in his Generate Crammer. It maintains that language and linguistic study follow Economy Principle, which means using the least effort to express the most information. This principle just coincides with ellipsis in function.

In this thesis, I think that brevity is the most obvious and common function of ellipsis, especially in daily language. And in both English and Chinese, people advocate brevity. Shakespeare once remarked, “brevity is the soul of wit”, and in Chinese there are numerous idioms like “yan jian yi gai” (meaning compendious). However, apart from the function of brevity, ellipsis embodies other functions which are also pretty common in the two languages but less noticed.(Hua Xianfa,2002)These functions distribute in both English and Chinese unevenly and represent great colorfulness of language. Exploring other functions of ellipsis and searching for functional recreation in translation will be of much benefit to both English to Chinese and Chinese to English translation.

I found that when Chinese authors try to analyse ellipsis in English to Chinese translation, they always initially put articles in the list. They consider that it is a common phenomenon that Chinese always leave out personal articles. While it is obviously different in English that almost every sentence has a subject, we can see articles fluently. That is because when we translate from English to Chinese, personal articles can be omitted, even though sometimes it may appear once, it can also be omitted if necessary. Furthermore, if the objects can be seen obviously, personal articles should also be omitted. However, it never happens in English. From this point, it is not only allowable but also necessary when we translate personal articles which are objects in sentences into Chinese.

In my point of view, the development of society has in some way has deliberately promoted the way of people’s thinking, translation system has become more and more perfect, people from all over the world have enjoyed the convenience. However, we can not neglect that there are still some problems in this field in China, and we have less influential Chinese translators in the world. Therefore, we still have a long way to go in translation.

III. Feasibility Analysis

This academic paper is a feasible project and the reasons are as follows:

1.I have great interests in the way of English-Chinese translation.

2.I have already studied translation methods and have been familiar with the functions and applications of ellipsis .

3.I have collected enough references both Chinese and Western on ellipsis in

translation and do a scrupulous study of the relationship between them.

4.I have a carefully planned schedule and have worked out a detailed outline of this thesis.

5.I have acquainted myself with the correct format, a clear and complete structure required by the academic paper, and my adequate English competence will enable me to write in fluent and precise English.

6.My instructor is a qualified translator who is familiar with the subject I havechosen.

IV. Problems of the research and solutions

1. Problems

Despite the references I have collected and read, a thorough study of ellipsis in English-Chinese translation from the point of freely using still needs far more. What’s more, owing to the limited ways of getting references in Xinjiang, I will have to make full use of my present resources. Also, this is the first time I have ever written such a serious academic paper. I am therefore a learner and lack the needed training and experience.

2. Solutions

(1) I shall make full use of my already acquired references which come from books, magazines and the Internet as well.

(2) I shall value my own original thoughts and mainly rely on detailed analysis that I have read from the books which have closely idea with my purpose.

(3) When I have difficulties in the writing process, I shall consult my instructor and seek for help.

V. Necessary conditions

1. Our university and school of foreign languages have provided the basic study and research conditions and facilities, including books and journals in the library and reading rooms.

2. The Internet is another source of information and on the campus we have easy access to the Internet.

3. I have been assigned an instructor to guide me through the whole process of planning and writing.

VI. Outline

I. Introduction

A. A Brief Introduction of Ellipsis in Translation

B. What Should We Pay Attention to When Dealing with Ellipsis

C. The Reason Why Ellipsis Is So Widely Used in Translation

1. Chinese Expressions Are Much Briefer Than That of English

2. English Grammar Is Wee-Knit and Complete in Sentence Structure

II. The Principles of Ellipsis

A. Omitted Words Must Be Useless And Unnecessary in the Translated Works

B. The Meaning of the Omitted Words Is Implied in the Test

C. Omitted Words Which Are Self-Evident

Ш. The Functions and Applications of Ellipsis

A. The Coherence of the Meaning of Expression

B. The Coincidence of the Manner of Expression

1. Ellipsis of Articles

a. Ellipsis of Definite Articles

b. Ellipsis of Indefinite Articles

2. Ellipsis of Prepositions

3. Ellipsis of Pronouns

a. Ellipsis of Personal and Impersonal Pronouns

b. Ellipsis of Indefinite Pronouns

c. Ellipsis of Relative Pronouns

4. Ellipsis of Conjunctions

a. Ellipsis of Coordinating Conjunctions

b. Ellipsis of Subordinate Conjunctions

5. Ellipsis of Rhetoric

a. Ellipsis of Repeated Words

b. Ellipsis of Synonyms

会计论文开题报告

开题报告的内容应该全面，让导师能了解您论文的设想也研究方法。以下是我为您整理的会计论文开题报告，希望能提供帮助。

题目：论会计的不确定性

一、本课题设计(研究)的目的：

不确定性会计是财务会计的组成部分，是指不确定性经济业务会计。不确定性经济业务是相对于确定性经济业务而言的。对不确定性经济业务没有给予充分关注和恰当反映，致使财务会计的一些基本原则，如稳健性原则、权责发生制原则等没有得到很好地运用，制约了会计信息作用的发挥，是现行财务会计中存在的普遍性问题。随着知识经济时代的到来、寻求其解决方案越来越重要。笔者认为，研究会计不确定性目的如下：

(1)完善会计这门科学

会计到目前为止尚不是一门精确的科学，其重要的原因之一就是无法可靠地表述不确定性。不确定性会计通过对不确定性经济业务的披露、确认与计量，有助于消除财务会计信息的不确定性。所以，研究不确定性会计问题，有助于会计学的完善。

(2)建立不确定性会计的理论框架

对经济领域中“未来事项”存在的研究，有助于为各国会计准则的制定者们建立一个共同的基础性框架。这个框架会有助于促进各国会计准则发展的早期协调。不确定性会计的研究有助于建立一个不确定性会计问题的理论框架，以指导包括会计估计事项或有事项、未来事项等在内的会计准则的制定或修订。

(3)导致良好的会计实务

目前不少不确定性经济业务尚无成熟的会计规范。这必然会导致会计处理上的不确定性(如会计处理不一致)。不确定性会计问题的研究，有助于形成比较科学的不确定性会计概念框架，制定出较为完善的不确定性会计准则，从而有效地减少财务会计信息系统的不确定性，最终为信息使用者提供更多更好的信息。

二、设计(研究)现状和发展趋势(文献综述)：

在经济学界，研究不确定性问题的第一人当属美国经济学会会长赖特，他在1921年出版的名著《风险、不确定性和利润》对不确定性的研究产生了深远的影响。但是，在很长的时间内，不确定性的研究在学术界并没有受到足够的重视，正因为如此，赖特的不确定性经济理论不能在主流经济学派占有一席之地。随着信息经济学的“一声炮响”，随着瑞典皇家科学院诺贝尔经济学奖授予对不确定性经济理论的经济学家阿罗(1972)、施蒂格勒(1982)、纳什(1994)，不确定性的研究不仅融入传统的经济学中，而且迅猛发展，成为当今经济理论研究的热点。

在会计学领域，不确定性问题历来就是一个重要的问题。早在1922年，著名的会计学家W·A·Paton就在其“会计理论”中提出了会计假设。美国 FASB在1978年提出财务会计的目标时，又强调了财务会计应当提供企业现金流量的金额、时间分布和不确定性的信息。在会计规范方面，1948年的英国公司法第11段最早明确规定企业要披露以前不要求披露的或有负债性质、估计金额等信息。

二十世纪九十年代，受到金融工具、营销创新等不确定性经济业务的影响，国际会计界十分关注、重视不确定性会计问题的处理问题。1991年在比利时鲁塞尔，1992年在美国康列蒂格州的洛沃克，1993年在英国伦敦，国际会计委员会连续三次召开了“未来事项问题”研讨会。最后，在国际会计准则委员会专家组的努力下，在1994年发布了对会计准则的制定有指导作用的“未来事项”研究报告。

近年来，由于市场竞争的加剧和经营风险的增加，信息使用者越来越需要更多的信息来评估企业未来的现金流量和经营成果的不确定性。这样，在会计中如何减少、处理不确定性成为国内外会计学界关注的重要问题。然而，在现存的各种文章和文献中，系统的讨论会计不确定性问题的著作罕见，这就更加坚定了我对不确定性会计问题做系统探讨的决心。

我国不确定性会计的研究无论在理论还是在实务方面基本上处于起步阶段，未形成一套公认的、可以在实践中运用的理论方法体系。

在论文的写作过程中，我参考了很多国内专家学者关于会计的不确定性的论述和观点，主要是林斌老师所著的《论不确定性会计》。据我所知，结合我国实际情况，以不确定性会计为题进行专题研究并形成学术专著的，林斌老师是第一人。林老师将西方信息经济学理论引入会计研究，尝试为不确定性会计构建一套理论框架，以指导不确定性会计实务和不确定性会计准则的制定。林老师沿着信息经济学的思路，首先阐述了不确定性的基本含义，对会计中的不确定性问题进行了系统的分析，并初步构建了不确定性会计理论框架。在此基础上，该书分三篇分别研究了低度、中度和高度不确定性经济业务的会计处理。林老师的研究具有前沿性，观点具有前 瞻 性，对我的论文写作帮助是最大的。

其他参考文献还有王梦、姜婷婷、刘艳宏在《财务与审计》上发表的《不确定性会计刍议》，该文对目前国际、国内研究会计的不确定性的现状做了简单介绍，采用规范研究的方法，借鉴信息经济学的基本原理，对不确定性会计问题进行系统的分析，以期为不确定性经济业务的会计处理构建一个理论框架。吴奕鹏在《管理科学文摘》上发表《小议不确定性会计》，该文首先介绍了会计中的不确定性和不确定性会计，详细分析了不确定性会计所遵循的会计原则，并对不确定性会计的发展趋势作了简单预测。云南省财政厅的鄢涛发表了《对不确定性会计问题的认识和研究》，该文从不确定性与经济、会计与经济、不确定性与会计的关系三个方面论述了会计与不确定性的历史渊源，详细介绍了不确定性会计的概念、特点、对象以及简单分类，并对不确定性会计事项的会计处理问题进行探讨。

蒋昌稳、文银秋在《广东农工商职业技术学院学报》第23卷第1期上发表的《会计不确定性探析》上把会计不确定性对货币计量和持续经营假设、会计原则、会计信息使用者、会计准则的影响做出了后果分析，指明了会计不确定性的控制目标与指导思想，并从会计人员业务素质、会计信息监督等五个方面提供了监控的'基本思路和具体措施。蓝希华在《商业会计》2015年10月第20期上发表《关于不确定性和模糊性的会计信息问题研究》，主要阐述了会计中的不确定性和模糊性的表现、产生原因以及对会计的影响，并提出了不确定性和模糊性会计事项的会计处理、对策与建议。无锡商业职业技术学院会计系的陆兴风老师在《中国审计》上发表的《会计的不确定性与模糊性》与蓝老师的论文研究角度基本一致，观点有许多相似之处。施卓晨在《中央财经大学学报》2015年第6期上曾发表了题为《基于不确定性理论的会计信息真实性评测研究》的文章，该文从会计信息失真为一种不确定性现象的观点出发，分析归纳了影响会计信息真实性的关键因素，运用不确定理论对其作用进行度量，建立了会计信息真实性的评测模型。

云南财贸学院的陈红、周映群发表了《刍探不确定性会计及其计量》，本文首先简单介绍了不确定性会计的内涵与外延及不确定性会计中对经济业务的分类，主要分析了现行会计计量技术在处理不确定性经济业务时的局限性。王迎晓在《财政监督》杂志上发表了《会计信息的不确定性控制浅谈》，该文对会计信息不确定性控制的必要性、对象和重点分别进行了阐述。除此之外，我通过各种途径收集国外学者系统论述会计不确定性的文献，但发现外国学者都是从某一方面来谈会计的不确定性，站在宏观角度全面论述会计不确定性的文章罕见。例如Kimmelfield等在20**年8月发表的一文中结合美国各个州企业所得税收入情况，说明税法变化使会计信息具有不确定性，是根据第48号财务会计准则从所得税方面来研究会计的不确定性。Mayhew,BrianW在2001年9月上发表该文主要是谈会计不确定性对审计的影响，审计人员的职业道德对审计目标审计工作的影响。这两篇外文文献对我的写作思路有较大的启发。

会计学作为经济学科的一个重要分支，是随着经济环境的变化而发展的，经济环境的变化必然会产生许多不确定性经济事项。通过对不确定性会计的研究，也就是在将不确定性经济事项转换成确定性经济事项的过程中实现了会计学的动态发展。因此，作为“前 瞻 ”性会计的不确定性会计无疑将会是今后会计学研究发展的重点。

三、设计(研究)的重点与难点，拟采用的途径(研究手段)：

设计(研究)的重点与难点是随着全球经济一体化趋势，全球的经济贸易越来越频繁，企业所处经济环境的复杂性和企业经济事项的不确定性日趋增多。对会计信息使用者来说，有的关于不确定性经济业务的会计信息是十分有用的，但现行财务会计对不确定性经济业务的反映有的不恰当、有的落后于时代要求、有的极其不足，因而有碍于财务会计信息有用性目标的实现，制约了财务会计作用的发挥。这在客观上要求会计人员必须积极探索，以对企业发生的经济活动进行恰当的处理。如何合理估计会计中的不确定性以及对不确定会计事项作出恰当反映是本课题研究的重点。

本课题研究的难点是针对存在的问题，提出改进的措施与建议。

论文主要从六个部分来进行研究。

第一部分是绪论，介绍课题背景及目的、国内外研究现状、课题研究方法、论文构成及研究内容。

第二部分是介绍会计不确定性的基本概念，并从外部和内部性不确定性因素两个方面详细分析会计不确定性的原因。

第三部分着重从会计要素、会计基本假设及基本会计原则三个方面探讨不确定性经济业务对财务会计体系的冲击。

第四部分是对不确定性会计基本理论的思考，包括对会计本质和会计原则的再认识。

第五部分是探讨控制会计不确定性的具体措施。

第六部分是结论部分，总结全文，预测发展趋势。

本课题主要采用文献研究法和归纳总结法，在广泛收集阅读与本课题相关的文献资料，学习研究国内外专家学者对于会计不确定性这一问题的学术观点以及研究成果的基础上，对不确定性会计的基本理论问题，如不确定性会计的概念、目标、会计原则等进行分析与探讨。

(1)文献研究法。通过阅读有关会计不确定性的著作，从理论上提升研究深度。通过互联网等途径收集全国各种有关资料对会计不确定性的原因、影响及对策问题研究成果。

(2)归纳总结法。通过各种途径对本课题进行研究后，归纳总结出新的观点，尝试为不确定性会计构建一套理论与实务框架，以期对此问题的研究有所裨益。

四、设计(研究)进度计划：

1、第7周：整理资料并做开题报告，撰写论文提纲

2、第8周---第12周：消化整理资料，结合所学知识，撰写论文初稿

3、第13周---第14周：在初稿基础上修改论文，撰写论文第二稿

4、第15周：继续修改论文，最后定稿，交指导老师。

5、第16周：组织论文答辩。

6、第17周：整理论文资料并装订成册，同时做好校答辩前的准备工作。

五、参考文献：

[1]林斌。论不确定性会计[M].北京：中国财政经济出版社，2000：36-39.

[2]王梦，姜婷婷等。不确定性会计刍议[J].北方经贸，2015，8：70-71.

[3]吴奕鹏。小议不确定性会计[J].管理科学文摘，2015，9:39-41.

[4]鄢涛。对不确定性会计问题的认识和研究[J].中国学术期刊，2015,2:26-29.

[5]蒋昌稳。会计不确定性探析[J].广东农工商技术学院学报，2015,23:27-32.

[6]陆兴凤。会计的不确定性与模糊性[J].中国审计，2015,8:41-42.

[7]蓝希华。关于不确定性和模糊性的会计信息问题研究[J].商业会计，2015，10：23-24.

[8]施卓晨。基于不确定性理论的会计信息真实性评测研究[J].中央财经大学学报，2015，6：50-54.

[9]陈红，周映群。刍探不确定性会计及其计量[J].云南财贸学院期刊，2015,3:99-100.

[10]王迎晓。会计信息的不确定性控制浅谈[J].财政监督，2015，7：59-60.

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