What is meant by line-by-line translation?

Our bureau is often asked to make a "line-by-line" translation. Asking such questions to linguists, experts will probably ask again whether a word-to-word translation is meant, and most likely, they will be puzzled by the fact that it is a line-by-line translation that is needed. Let us figure out what does this mean.

So, is it a word-to-word translation or a line-by-line translation?

The first type is understood as a word-by-word, literal translation — in other words, a draft version of the source text, which is later transformed into a literary translation. As a rule, a word-to-word translation is used in poetry when one specialist is fluent in the language of the original text, and the other has the skills of versification. What does this type of translation have to do with invoices, tax returns and other financial and accounting documents?

Nothing. In the Ushakov's explanatory dictionary spelled out that, line-by-line is a translation, "produced for each individual line." Therefore we assumed (found the same opinion from the authors of the different articles on accounting, tax) that the meaning is the following: all information in the documents, including details of the organization, position and name of the staff, the name of the forms themselves, date of preparation, types of expenses, amount and such should be most succinctly conveyed in the translated version. At the same time, there is no single standard regulating the design of the text processed by the linguist. According to many translators, translations should be performed line by line, that is, in a detailed manner, but there is no need to place the Russian-language text under each translated line. It is quite acceptable to design on a separate sheet, but in such a way, that the location of the translated content repeats the original text and it is easy to navigate in the document.

Who might need a line-by-line translation?

Within the framework of accounting and taxation of an organization, all its business operations must be documented. For these purposes, they resort to the use of primary accounting documents: customs declarations, waybills, acts, invoices, etc. Often, the documents indicate the costs of employees abroad, for example, on business trips. Moreover, since they are issued in other countries, in most cases they are formed in foreign languages and must be presented to the company and regulatory authorities along with a line-by-line translation into the official language.

Should everything be translated in the source?

There are a number of exceptions. Firstly, when the brand name of the goods is mentioned in the text, they must be left without translation, thus preserving brand, trademark awareness.

Secondly, if the accounted document was compiled according to a standard or within the framework of a single international form, then selective translation of the available information may be allowed for it. In some cases, you can do no translation.

What is essential and what does not belong to this category, it is necessary to clarify with the employees of the bodies requesting documents, since the requirements for certain of them may vary.

Who has the right to translate primary accounting documents?

Such documentation can be translated into Russian either by a translator of a third-party linguistic bureau, or directly by an employee of a taxpayer company while performing their official duties. If you have no translator in the staff of your organization, our bureau is ready to offer its professional services.