A Translation Project Report Of The 2013 Annual Report Of Berkshire Hathaway Inc. And Subsdiaries(the Management’s Discussion And Analysis Of Financial Condition And Results Of Operations( “MD&A” ))

This translation project focuses on the MD&A part of the 2013 annual report of Berkshire Hathaway Inc.., operated by Warren Buffett. Published in March, 2014, the original text of 1,0742 words consists of Berkshire Hathaway’s operation results in diverse businesses, including insurance, railroad, energy and utilities, manufacturing, service, retailing, finance and financial products, and analysis on recent three years’ operation results. A company annual report is a published yearly report that a public company with shareholders has a legal obligation to produce. It can also be used as a prospectus for potential business colleagues, suppliers or, even customers. There was no public Chinese version of this annual report upon the completion of the translation report. Therefore, I hope my thesis could provide some reference for domestic readers.This report will be divided into four parts. First, Introduction, which includes the Background of Translation Report, Objectives, Significance and Structure. Second, Background Study, which consists of Theory Background and Background of the Original Text. And third, Difficulties in Translation and Solutions will be discussed. Finally, Lessons from Translation and Problems to be Resolved will end the conclusion chapter.