Abstract. The purpose of the article is to consider and analyze the peculiarities of translating highly specialized financial and economic terminology of the subject area "economics of a firm", the nuances of its interpretation. The paper tackles the relevant problems of translating special business vocabulary from English into Russian; in particular, the author considers the techniques to translate non-equivalent vocabulary. Special attention is paid to the basic techniques of terms translation in financial statements texts used for the adequate translation of non-equivalent terminology from English into Russian.
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Key words and phrases: узкоспециальная терминология, безэквивалентная лексика, тексты финансовой отчетности, приемы и проблемы перевода, транслитерация, калькирование, highly specialized terminology, non-equivalent vocabulary, financial statements texts, techniques and problems of translation, transliteration, calquing
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