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香港恒生指数上市公司共有49家。笔者按股本盈利率(PE)选取15家公司为研究对象。这些公司年报有一定的纲要式结构(schematic structure)。本研究从语篇范围(field of discourse)、语篇基调(tenor of discourse)与语篇方式(mode of discourse)三方面说明公司年报的特点。香港公司年报有中文版,也有英文版。一些公司年报的中文版与英文版左右并列。中文版的中文有时受英文影响,而英文版的英文有时受中文影响。中文版与英文版的一些语文差异,可能源于中英文化的不同。一些中英语序的差异,可能由于中国文化传统中,先提全体,局部次之,由大至小;而英美文化先提局部,全体次之,由小至大。中文版的中文受英文版的英文影响,有不良的欧化词语,也有不良的欧化语法。英文版的英文未能准确表达中文版的中文成语与古典名句,英文版并不能全面表达中文版的中国文化特色。
Hong Kong Hang Seng Index listed companies a total of 49. The author chooses 15 companies according to the rate of return on equity (PE) as the research object. The annual reports of these companies have a schematic structure. This study illustrates the characteristics of the company’s annual report from the three perspectives of field of discourse, tenor of discourse and mode of discourse. Hong Kong company annual report has a Chinese version, there are also English version. Chinese and English versions of some companies report side by side. The Chinese version of Chinese is sometimes influenced by English, while the English version of English is sometimes affected by Chinese. Some Chinese differences between the Chinese version and the English version may stem from the differences between Chinese and English cultures. Some Chinese-English differences may be due to Chinese cultural traditions, first mention of the whole body, followed by the second largest, from largest to smallest; while the Anglo-American culture first mention part of the whole second, from small to large. Chinese version of the Chinese English version of the English influence, there are poor European words, but also poor European grammar. English version of the English language can not accurately express the Chinese idioms and classical Chinese, English version does not fully express the Chinese version of Chinese culture.