米国監査報告書の日本語訳とは？

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  • 上手く日本語に訳すことができない米国の監査報告書の一節を紹介します。
  • また、necessary had we been able to のところは倒置法になっているのでしょうか？なぜ、このような形が使われるのでしょうか？
  • 米国監査報告書は、会社の財務状況を適切に示しているという意見を述べています。
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次の英文の日本語訳をお教え頂けますでしょうか？

大変お世話になります。 米国の監査報告書での一節なのですが、上手く日本語に訳すことができません。 次の英文の日本語訳をお教え頂けますでしょうか？ "In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had we been able to perform proper tests and procedures on the Company's inventory, the financial statement referred to in the first paragraph presents fairly, in all material respects, the financial position of…" http://en.wikipedia.org/wiki/Auditor's_report また、necessary had we been able to のところは倒置法になっているのでしょうか？なぜ、このような形が使われるのでしょうか？ 何卒宜しくお願い致します。

  • 英語
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  • jjubilee
  • ベストアンサー率75% (367/485)
回答No.2

In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had we been able to perform proper tests and procedures on the Company's inventory, the financial statement referred to in the first paragraph presents fairly, in all material respects, the financial position of… １）"In our opinion"＝「我々の意見では」←以下述べることは主観性のある意見であることを言明している。 ２）"except for the effects of such adjustments, if any," ＝「もしあったとしても、そのような調整の影響は排除しますが、」←そのような調子の影響があるかないか分からないが、たとえあったとしても、無視する意向をも明言している。 ** "if any"は[名詞の有無]に言及するイディオム。「もし～があるとしても」とか「もし～があるなら」という意味を表す。この文脈では「～」は「調整の与える影響」を指す。 ３）"as might have been determined to be necessary"の"as"は関係代名詞です。硬い文体のようですが、結構まじめな文章では見られます。 次の"As"がそうです。"普通は文全体を先行詞とします。本来は"which"でいいのですが、文頭に出すには"as"が都合がいいのです。 As was (only) natural, he married her. （至極）当然なことであるが, 彼は彼女と結婚した. ↓ He married her, as was (only) natural. 彼は彼女と結婚した。それは（至極）当然のことではあったが。 ↓ He married her, which was (only) natural. 彼は彼女と結婚した。それは（至極）当然のことではあったが。 そうすると"as might have been determined to be necessary"の"as"は何を先行詞としているか探さなければなりません。"which might have been determined to be necessary"とすると、 「それはひょっとしたら必要であると決定されていたかもしれませんが・・・」という意味の「それ」は何をさすのでしょう。後で考えましょう。 ４）"had we been able to perform proper tests and procedures on the Company's inventory," ** これは仮定法過去完了の"if説（条件節）なんです。文の形を疑問文の形にすれば"if"を省略することができるのです。元に戻すと "if we had been able to perform proper tests and procedures on the Company's inventory," 「もし我々が、会社の(金融)棚卸資産に対して、きちんとしたテストと検査ができていたなら」 このあとに３）の「それはひょっとしたら必要であると決定されていたかもしれませんが・・・」となります。 ↓ ではこの「（必要であると決定されていたかもしれない）それ」とは何でしょうか？ここでは文が先行詞ではなく、文脈から"such adjustments"「そのような調整」のことです。 ここまで１）２）３）４）までが修飾語句にあたります。主節は以下です。 ５）"the financial statement referred to in the first paragraph presents fairly, in all material respects, the financial position of…" 「第一段落で述べられた金融に関する報告は、すべての重要な点において、・・・の金融の状態を公平に提示しているものである。」 となります。 前から順につなぎ合わせると、次のようになります。 「我々の意見では、」「もしあったとしても、そのような調整の影響は排除しますが、」「（しかし）それはひょっとしたら必要であると決定されていたかもしれませんが・・・、」「もし我々が、会社の(金融)棚卸資産に対して、きちんとしたテストと検査ができていたなら」「第一段落で述べられた金融に関する報告は、すべての重要な点において、・・・の金融の状態を公平に提示しているものである。」 ↓ 日本語らしく手直しすると、 全翻訳：「たとえ影響があったとしても、そのような調整の影響は排除いたします。しかし、その影響は、もし我々が、会社の(金融)棚卸資産に対して、きちんとしたテストと検査ができていたなら、ひょっとしたら必要であると決定されていたかもしれませんが・・・。第一パラグラフで述べられた金融に関する報告は、すべての重要な点において、・・・の金融の状況を公平に提示しているものである、というのが我々の意見であります。」 ** 細部の専門用語の訳は微妙に異なっているかもしれません。 ＞また、necessary had we been able to のところは倒置法になっているのでしょうか？なぜ、このような形が使われるのでしょうか？←構造分析をもう一度見直されたらお分かりだと思います。

19860315
質問者

お礼

ひとつひとつ細やかに例文も交えてありがとうございます。 as might や、仮定法の倒置の形など、難しい構文について大変勉強になりました。 ありがとうございます。

その他の回答 (2)

  • jjubilee
  • ベストアンサー率75% (367/485)
回答No.3

＃２です。一箇所書き間違えました。次の『』のところの訂正です。『影響』→『調整』でした。 全翻訳：「たとえ影響があったとしても、そのような調整の影響は排除いたします。しかし、その『影響』は、・・ ↓ 全翻訳：「たとえ影響があったとしても、そのような調整の影響は排除いたします。しかし、その『調整』は、・・

19860315
質問者

お礼

大変細かく丁寧にありがとうございます。とても勉強になり、よく理解ができました。 ありがとうございます！

回答No.1

なかなか骨っぽい英文ですね～（＞＜） In our opinion, except for the effects of such adjustments, if any, まず前半ですが、ここまでは副詞句ですね。 （as might have been determined to be necessary had we been able to perform proper tests and procedures on the Company's inventory, ） これは、全体的に副詞節として挿入されています。 英文自体も省略と倒置で解りにくいですね。 元の文は、、、 it might have been determined to be necessary, if we had been able to perform proper tests and procedures on the Company's inventory. as以下で省略が、had以下で倒置が見られますが、典型的な仮定法過去完了です。 the financial statement referred to in the first paragraph presents fairly, in all material respects, the financial position of… この文が主節で、if anyの後に続くと考えられます。 全体を通すと、、、 『企業の在庫において適切な手順を踏まえた検査を行ったなら、 その検査は必要であると判断されたかもしれませんが、 我々の見解では、もしあれば、そのような調整の影響を除いて、 第一項に規定する財務諸表は、すべての重要な点において、 財務体質の…を参照にしていました。』 …なんだか、なめらかな日本語にできなくてスミマセン。 ニュアンスだけでもお届けできたら、と思います。

19860315
質問者

お礼

なるほどー。なかなか難しいですね。よく分かりました！大変丁寧にありがとうございます！！

  1. カテゴリ
  2. 学問・教育
  3. 語学
  4. 英語

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