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Dzisiaj chciałabym podzielić się z Wami kilkoma przykładami i omówić trudności, na jakie można natknąć się podczas tłumaczenia dokumentów audytowych, takich jak raporty czy sprawozdania finansowe. Podczas kilkunastoletniego tłumaczenia dokumentów finansowych we współpracy z kancelariami biegłych rewidentów, biurami rachunkowymi, mogę powiedzieć jedno: to złożony, ale też bardzo ciekawy proces, dający wiele satysfakcji z dobrze wykonanej pracy oraz opinii zadowolonych i powracających klientów. 😊 Choć liczby stanowią istotną część raportów i sprawozdań finansowych, tłumaczenie audytów wymaga uwzględnienia wielu innych aspektów. Oprócz zasadniczych elementów, sprawozdanie finansowe niektórych podmiotów (jednostek) zawiera zestawienie informacji dodatkowych, opinie, listy do zarządu, notatki i podsumowania istotnych ustaleń. Każda jednostka jest inna, a na coroczne wyniki finansowe ma wpływ wiele nieprzewidzianych czynników zewnętrznych, co należy uwzględnić przy założeniu kontynuacji działalności. Niżej znajdziesz kilka wskazówek, które pomogą Ci tworzyć profesjonalne tłumaczenia dokumentów finansowych 😊 : 📌 Stosuj zasady tłumaczenia technicznego – bez zbędnego tekstu, własnych opinii czy przemyśleń. Dokumenty audytowe powinny być zrozumiałe i wolne od dwuznaczności. 📌 Używaj specjalistycznego języka - tu nie ma wyjątków. Audyty i dokumenty finansowe to dziedziny o szczególnej terminologii. Tłumacz musi być biegły w języku źródłowym i docelowym, ale również posiadać dogłębną wiedzę na temat terminologii finansowej – także tej, stosowanej w danej jednostce. Wyrażenia takie jak «amortyzacja środków trwałych», «rozliczenia międzyokresowe czynne/bierne» czy «przychody przyszłych okresów» muszą być precyzyjnie przetłumaczone. 📌 Systemy rachunkowości, standardy audytowe czy przepisy podatkowe różnią się między krajami. Czy akcje własne, amortyzacja podatkowa, nieruchomości, urządzenia i wyposażenie techniczne w Stanach i UK nazywają się tak samo?