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Introduction

1. Computer dictionaries

2. Computer translation systems

3. Machine translation systems

4 . Online translators

Conclusion

Bibliography

Introduction

Modern computer translation systems allow us to translate technical documentation, business correspondence and other specialized texts with acceptable quality. But these systems cannot be completely relied upon. They allow semantic and stylistic errors and are not applicable, for example, to the translation of works of art, since they are not able to adequately translate metaphors, allegories and other elements of human artistic creativity, etc.

There are ways to improve machine translation results:

1. Before starting the translation, you need to determine the type of text, that is, from which area of ​​human life it is presented (economics, sports, science, etc.). After all, each area has its own nuances and terms.

2. Misprints in the translated text are often the cause of incorrect translation. This also applies to recognized texts. Words with errors are marked by translators as unfamiliar, because they are not in dictionaries in this form. Worse, if there are errors in punctuation - one incorrectly placed comma can distort the translation of the entire sentence.

3. Work with text snippets. Never translate the entire text at once. It will always contain words that are not in the dictionary and those that the system does not translate correctly.

With the help of translation programs, you can successfully translate technical documentation, business correspondence and other text materials written in a "dry" language. The translation of artistic texts, emotionally colored, rich in hyperbole, metaphors, etc., can only be fully performed by a person.

Translation programs:

-knowledge of at least one foreign language is necessary today for everyone, like air. Especially for users: after all, it is impossible to avoid a collision with the English language when working on a computer.

- specialized translation programs installed on the computer can help.

A dictionary is an integral part of every intelligent person's library. They are also used by the most curious children. And teachers and lecturers say that the throating of the dictionary "from nothing to do" is a very useful thing. Neither a student, nor a schoolboy, nor even a scientist can do without them. Specialists from various fields often look into dictionaries for thousands of questions. Even very good translators put a few dictionaries on the table before work.

computer dictionary translation internet

1 . Computer dictionaries

Computer dictionaries. Dictionaries are needed to translate texts from one language to another. The first dictionaries were created about 5 thousand years ago in Sumer and were clay tablets divided into two parts. In one part, a word was written in the Sumerian language, and in the other, a word of a similar meaning in another language, sometimes with brief explanations.

Dictionaries and an e-book turned out to be very interconnected with each other - recently a computer dictionary has learned to independently search, find and voice the desired word. Sometimes it will be useful to other family members when translating an email from a friend from abroad, or any instructions for the technique.

Modern dictionaries are built on the same principle. Currently, there are thousands of dictionaries for translating between hundreds of languages ​​(English-Russian, German-French, etc.), and each of them can contain tens of thousands of words. In the paper version, the dictionary is a thick book with hundreds of pages, in which searching for the right word is a rather laborious process.

Computer dictionaries can contain translations of hundreds of thousands of words and phrases into different languages, and also provide the user with additional features:

§ *there are multilingual computer dictionaries that allow the user to select languages ​​and the direction of translation (for example, English-Russian, Spanish-Russian, etc.);

§ *computer dictionaries can, in addition to the main dictionary of commonly used words, contain dozens of specialized dictionaries in areas of knowledge (technology, medicine, computer science, etc.);

§ *computer dictionaries provide a quick search for dictionary entries: “quick typing”, when a list of similar words appears in the process of typing a word; access to frequently used words by bookmarks; the ability to enter phrases, etc.;

§ computer dictionaries can be multimedia, i.e. provide the user with the opportunity to listen to words performed by speakers, native speakers;

* online computer dictionaries on the Internet provide a choice of thematic dictionary and the direction of translation.

Additional features of computer dictionaries

· First of all, computer dictionaries can be multilingual, as they allow the user to select languages ​​and the direction of translation (for example, English-Russian, Spanish-Russian, and so on).

· Secondly, computer dictionaries can, in addition to the main dictionary of commonly used words, contain dozens of specialized dictionaries in areas of knowledge (technology, medicine, computer science, etc.).

· Thirdly, computer dictionaries provide a quick search for dictionary entries: "quick typing", when a list of similar words appears in the process of typing a word; access to frequently used words by bookmarks; the ability to enter phrases, etc.

· Fourth, computer dictionaries can be multimedia, that is, provide the user with the opportunity to listen to words performed by speakers, native speakers.

2 . Computer translation systems

The current globalization of our world leads to the need to exchange documents between people and organizations located in different countries of the world and speaking different languages.

Under these conditions, the use of traditional manual translation technology hinders the development of interethnic contacts. Manual translation of multi-page documentation takes a long time. The translation of an e-mail message or a Web page viewed in a browser needs to be done "here and now", and there is no opportunity and time to invite a translator.

Computer translation systems allow solving these problems. On the one hand, they are capable of translating multi-page documents at high speed (one page per second), on the other hand, translating Web pages on the fly, in real time.

Computer translation systems translate texts based on the formal "knowledge" of the language: the syntax of the language (the rules for constructing sentences), the rules of word formation and the use of dictionaries. The translator program first analyzes the text in one language and then constructs this text in another language.

Online computer translators on the Internet provide a choice of thematic dictionary and the direction of translation. They allow you to translate any text typed in the translation window or copied from the clipboard, Web pages, including hyperlinks, while maintaining the original formatting, as well as emails.

An unprecedented advantage of this kind of dictionaries is its price and convenience: they fit on almost any medium from a CD to a flash drive.

Translators are used to translate text documents. They are based on a formal knowledge of the language - the rules of word formation and the rules for constructing sentences.

3. Machine translation systems

· Machine translation systems allow you to solve the problems of fast translation of multi-page documentation.

· On the one hand, they are capable of translating multi-page documents at high speed (one page per second) and, on the other hand, translating Web pages on the fly, in real time. PROMT and Socrates are considered the best among Russian machine translation systems.

Scope of machine translation systems

· Machine translation systems translate texts based on the formal "knowledge" of the language (the syntax of the language - the rules for constructing sentences, the rules of word formation) and the use of dictionaries. The translator program first analyzes the text in one language and then constructs this text in another language.

· Modern machine translation systems allow to translate technical documentation, business correspondence and other specialized texts with sufficient quality. However, they are not applicable to the translation of works of art, since they are not capable of adequately translating metaphors, allegories and other elements of human artistic creativity.

The parameters of machine translators must meet four basic requirements:

· efficiency

flexibility

· speed

· accuracy

Efficiency lies in the possibility of constant updating of vocabulary and thematic sections.

Flexibility is tailored to a specific subject area.

Speed ​​- the ability to automatically enter and process text information from paper. One such system (OCR-System) replaces more than ten experienced typists every day.

Accuracy lies in literacy and adequate transfer of the meaning of the translated text into the target language.

With the help of translator programs, you can successfully translate technical documentation, business correspondence and other text materials written in a "dry" language. The translation of artistic texts, emotionally colored, rich in hyperbole, metaphors, etc., can only be fully performed by a person. The translator program first analyzes the text in the source language and then constructs this text in the language into which it is to be translated.

4 . Online translators

Also, with the development of the World Wide Web, so-called online dictionaries (English on-line - in real time) or translators have been created and are functioning.

The online text translator supports translation directions for the following languages:

Ukrainian

· Russian

· English

Polish

· Deutsch

Latvian

· French

Text input and translation direction selection.

The source text must be typed or copied into the upper window and the translation direction must be selected from the drop-down menu. For example, for a Russian-Ukrainian translation, you need to enter the text in Russian in the upper window and select the item "Russian" from the drop-down menu, then "Ukrainian". Next, press the Translate button.

Specialized dictionaries

If the source text to be translated belongs to a specific industry, select the subject of a specialized vocabulary from the drop-down list, for example, Business, Internet, Law, Music, and others. The default is a general vocabulary dictionary.

Spellchecking

The quality of the translation depends on the correct spelling of the source text. We advise you to use the Spell Check. Spell check works for Ukrainian, Russian and English languages.

Transliteration

When corresponding with an addressee who does not have Cyrillic installed, you can use transliteration. Transliteration supports Russian and Ukrainian languages, and transliterates both from Latin to Cyrillic and from Cyrillic to Latin.

Virtual keyboard

If the required layout is not available on your computer, use the virtual keyboard. The virtual keyboard is offered for Russian, Ukrainian, English, German, French, Spanish and Italian.

Conclusion

The most important thing:

§ The capabilities of modern computers for storing large amounts of information and performing quick searches in them form the basis for the development of computer dictionaries and translator programs. Computer dictionaries translate individual words and phrases. Translators are used to translate text documents.

§ The capabilities of modern computers to store large amounts of data and perform fast searches in them form the basis for the development of computer dictionaries and translator programs.

§ In a typical dictionary containing several hundred pages, searching for the right word is a long and laborious process. Computer dictionaries provide instant search for dictionary entries. Many dictionaries provide users with the opportunity to listen to words performed by native speakers.

§ Computer dictionaries (Russian-English and English-Russian, Russian-French, Russian-German, etc.) can be installed on a computer as independent programs, are built into word processors, exist online on the Internet.

§ Computer dictionaries translate individual words and phrases. Translators are used to translate text documents. They are based on a formal knowledge of the language - the rules of word formation and the rules for constructing sentences. The translator program first analyzes the text in the source language and then constructs this text in the language into which it is to be translated.

Bibliography

1. Lesson on the topic: "Computer translation", Malakhova N.P., Yuzhnogorsk.

2. Vasiliev. A. Computer in place of translator // Submarine. - No. 6.

3. Text translation system PROMT Internet. User guide. -- St. Petersburg: PROMT.

4. translate.meta.ua

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Simultaneously with the widespread use of new information technologies, the concept of "information system" (IS) appeared. The information system collects, transmits and processes information about the object, supplying employees of various levels with information to implement the management function.

Computer reference legal systems (SPS) are databases containing normative documents regulating the most important areas of public relations. The legal reference systems that exist today, having passed a certain state registration and certification, become quite accessible to potentialth users (legal or natural persons), the latter have the opportunity, referring to the content of the ATP, to eliminate existing gaps in the field of knowledge of a legal nature.

In the middle of the XX century. in all developed countries began the rapid growth of legal information. The number of legislative and other normative legal acts reaches hundreds of thousands, which leads to the emergence of an information crisis. Initially, it was believed that SPS create only additional convenience when working with information, and it is quite possible to do without their use. However, when large-scale revision and restructuring of all Russian legislation began, it became impossible to keep track of the huge flow of newly adopted regulations. Therefore, by mid-1994, the number of potential buyers of legal software packages increased significantly.

Traditional methods of obtaining information, for example, the use of periodicals or other printed sources, were not able to solve the problem of legal support for all interested parties. The computer, on the other hand, was a wonderful means of accumulating, storing and issuing legal information.

Today, most professional lawyers value the opportunity to obtain the most complete reference, informational and legal information. The accelerated pace of business and new economic conditions required the creation of computer legal reference systems, which are legal databases.

The main task of reference legal systems is to convey the maximum amount of reliable legal information to the maximum number of users with different levels of computer training. In addition, the system must be provided with constant updating of databases.

Computer reference legal systems have a number of important properties that make them practically indispensable when working with legal information.

Firstly, this is the ability to work with huge arrays of textual information - the amount of information in the database is practically unlimited, this allows you to update it daily by adding several dozen documents to it, while simultaneously storing databases of archival documents, etc.

Secondly, the use of special search software in the ATP allows you to search in real time over the entire information base.

The third advantage is that the possibility of SPS operation using telecommunication means, i.e. using e-mail or global networks, allows you to update infobases, and at the same time do not waste disk space on the user's computer. However, it should be noted that modifications of SPS with local databases are still in the greatest demand.

Legal information cannot be obtained from a single source, which in turn leads to the need to collect information from the field. In this regard, non-state computer firms and companies that release electronic versions of legal information on the market are playing an increasingly important role in the creation of the National System of Legal Information.

A wide range of legal computer systems is a unique phenomenon in the Russian business software market.

Providing law enforcement officials with up-to-date, complete and reliable legislative information, information about changes and additions made to legal documents is one of the priorities. However, every day, only the highest state authorities adopt an average of several dozen normative acts. Moreover, effective work often requires the presence of regulations adopted by the constituent entities of the Russian Federation, as well as departmental documents.

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Reference legal systems can be compared and evaluated according to the following criteria:

• degree of authenticity of documents to the original
• legal processing of documents
• the volume of the information bank; formation of the user base
• database search speed
• relevance of information and promptness of receipt of documents
• possibility of remote access to the database

Thus, legal reference systems, being carriers of information of a legal nature, make it possible to eliminate legal illiteracy, facilitate the work of specialists (lawyers, accountants, managers), greatly increasing their labor productivity in solving legal issues. The solution of these problems significantly affects the change in legal reality, its improvement, and the state of legality.

Topic: “Computer translators. Text recognition systems.

Lesson Objectives:

to help students gain an understanding of computer dictionaries and machine translation systems, to get acquainted with the capabilities of these programs, to teach how to use these programs. help students gain an understanding of OCR - text recognition programs, get acquainted with the capabilities of the program's data, teach to recognize scanned text, transfer and edit it in Word. education of information culture of students, attentiveness, accuracy, discipline, perseverance. development of cognitive interests, computer skills, self-control, ability to take notes.

Equipment:
board, computer, computer presentation.

Lesson plan:

1) Organizational moment. (1 min)

2) Actualization of knowledge. (5 minutes)

3) Theoretical part. (10 minutes)

4) Practical part. (15 minutes)

5) Homework (2 min)

6) Students' questions. (5 minutes)

7) The result of the lesson. (2 minutes)

During the classes:

I. Organizational moment.

Greeting, checking those present. Explanation of the lesson.

II. Knowledge update.

As you can see, in order to get an electronic, ready-to-edit copy of any printed text, the OCR program needs to perform a “chain” of many separate operations.

First you need to recognize the structure of the text on the page: select columns, tables, images, and so on. Next, the selected text fragments of the graphic image of the page must be converted to text.

If the source document has typographical quality (a fairly large font, no poorly printed characters or corrections), then the recognition problem is solved by comparing with a raster template. First, the bitmap of the page is split into individual character images. Then each of them is sequentially superimposed on the symbol templates available in the system memory, and the template with the least number of points different from the input image is selected.

When recognizing documents with low print quality (typewritten text, fax, and so on), the method of character recognition is used by the presence of certain structural elements in them (segments, rings, arcs, etc.).

Any symbol can be described through a set of parameter values ​​that determine the relative position of its elements. For example, the letter "H" and the letter "I" consist of three segments, two of which are parallel to each other, and the third connects these segments. The difference between these letters is in the size of the angles that the third segment forms with the other two.

When recognizing by the structural method, characteristic details are distinguished in a distorted symbolic image and compared with the structural patterns of symbols. As a result, the symbol is selected for which the totality of all structural elements and their arrangement most closely matches the recognized symbol.

The most common optical character recognition systems, such as ABBYY FineReader and CuneiForm from Cognitive, use both raster and structured recognition methods. In addition, these systems are "self-learning" (for each specific document, they create an appropriate set of character templates) and therefore the speed and quality of recognition of a multi-page document is gradually increasing.

You can purchase text recognition software separately or get it for free along with the scanner you bought.

Perhaps the most famous OCR software is ABBYY's FineReader. It is this program that is most often remembered when it comes to recognition systems.

FineReader allows you to recognize texts typed in almost any font, without prior training. A feature of the FineReader program is high recognition accuracy and low sensitivity to print defects, which is achieved through the use of "holistic purposeful adaptive recognition" technology.

FineReader has a ton of extra features that the average user may not need, but will impress certain groups of buyers. So, one of FineReader's trump cards is support for an incredible number of recognition languages ​​- 176, among which you will find exotic and ancient languages, and even popular programming languages.

But not all features are included in the simplest modification of the program, which you can get for free along with the scanner. Batch scanning, competent processing of tables and images - for all this it is worth purchasing a professional version of the program.

All versions of FineReader, from the simplest to the most powerful, share a user-friendly interface. To start the recognition process, you just need to put the document in the scanner and press the only button (Scan & Read wizard) on the program toolbar. All further operations - scanning, splitting the image into "blocks" and, finally, the actual recognition of the program will perform automatically. The user will only need to set the desired scanning parameters.

The quality of recognition largely depends on how good the image is obtained during scanning. Image quality is controlled by setting the basic scan parameters: image type, resolution, and brightness.

Scanning in gray is the optimal mode for the recognition system. In the case of scanning in gray mode, automatic selection of brightness is performed. If you want the color elements contained in the document (pictures, lettering and background colors) to be transferred to an electronic document with color preservation, you must select a color image type. Otherwise, use the gray image type.

The optimal resolution for ordinary texts is 300 dpi and 400-600 dpi for texts in small print (9 or less points).

Once page recognition is complete, FineReader will offer the user a choice: scan and recognize further (for a multi-page document) or save the resulting text in one of many popular formats - from Microsoft Office documents to HTML or PDF. You can, however, immediately transfer the document to Word or Excel, and already there correct all the recognition flaws (it is simply impossible to do without it). At the same time, FineReader fully preserves all the features of document formatting and its graphic design.

Why do we need text recognition programs? How is text recognition done? What text recognition programs do you know? What did they use? What resolution is optimal for scanning text, images?

III. Practical part.
1. Working with a text translator (by cards)
2. Now let's practice working with ABBYY FineReader. We will use a simplified version of the program that comes with the scanner.

IV. Homework
Know what automatic text translation programs are, be able to work with these programs. Additional task: connect to the Internet and use any on-line translator to translate the text.
Know what text recognition programs are, be able to work with these programs. Additional task: install the OCR program at home and prepare an essay on any subject. Recognize text in OCR, edit and format in Word.

V. Students' questions.
Answers to students' questions.

VI. Summary of the lesson.
Summing up the lesson. Grading.

At the lesson, we got acquainted with computer translation programs for texts, learned how to translate words and text using a translator program.

At the lesson, we got acquainted with OCR programs, learned how to recognize a scanned image using ABBYY FineReader 5.0.

Letter No. 03-03-06/1/202 of the Ministry of Finance of the Russian Federation dated April 20, 2012 explains that documents on foreign business trips can be translated by any employee of the company, and not necessarily by a professional translator. Do these clarifications apply to any primary documents in a foreign language? What is required from an ordinary employee of the company (except for his knowledge of a foreign language) to be able to translate documents? How should it be framed? What does the phrase "line-by-line translation" mean? Can tax inspectors require notarization of translated documents or certification by a professional translator in case of disputes during the audit?

Lyubov Artyukh, lead auditor of the Audit and Consulting Group, answers BANKO, www.bankoaudit.ru

The Letter of the Ministry of Finance of the Russian Federation dated April 20, 2012 No. 03-03-06 / 1/202 answered a specific question, however, its clarifications concern not only documents on foreign business trips, but in general primary accounting documents drawn up in foreign languages.

Such primary accounting documents can be: a cargo customs declaration (declaration for goods), international transport documents - waybills confirming the transfer of goods to the carrier (international air, road, railway waybills, bills of lading), commercial invoices, acceptance certificates - transfer of completed works (services), other documents drawn up in accordance with the business practices applicable in a foreign state.

The Ministry of Finance of Russia expressed this point of view on the issue of translating documents drawn up in a foreign language before: Letters of the Ministry of Finance of the Russian Federation dated March 22, 2010 No. 03-03-06 / 1/168, 03.11.09 No. 03-03-06/1/72, dated 14.09. 09 No. 03-03-05/170, dated February 16, 2009 No. 03-03-05/23.

According to paragraph 3, clause 9 of the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n, primary accounting documents drawn up in other languages ​​must have a line-by-line translation into Russian.

Legislatively, the procedure for processing documents translated into Russian is not regulated.

If the translation is carried out by a specialist of the organization, then an order (another internal document) should establish the circle of persons who have the right to translate primary accounting documents into Russian, and fix the indicated translation responsibilities in their job descriptions.

In this case, the translation of the document should be done either on a photocopy of the document (line by line), or on a separately created sheet, in which the original lines of the document being translated should alternate with their translation.

It is advisable to affix the translated text of the document with the signature of the person who performed the translation.

As for the “line-by-line transfer”, it should be noted that in order to recognize expenses for the purposes of accounting and tax accounting, the details necessary to understand the content of the operation and evaluate its value in quantitative and value terms must be translated. Translation of information that is repetitive or not essential to support the expenditure incurred is not required.

For example, if an organization in the process of carrying out foreign economic activity uses standard documents, then in this case it is enough to translate into Russian the constant details of the standard form once, and then only translate the changing indicators of the document (Letter of the Ministry of Finance of the Russian Federation dated 03.11.09 No. 03-03-¬ 06/1/725).

For air tickets and other transportation documents in a foreign language, translation of information that is not essential for confirming the expenses incurred (for example, the conditions for applying the fare, air transportation rules, rules for the carriage of baggage, other information) is not required (Letter of the Ministry of Finance of the Russian Federation dated 03.22.10 No. 03- 03-06/1/168).

In some cases, translation of documents drawn up in a foreign language is not required.

Thus, line-by-line translation of documents having a unified international form is not required, in particular, air tickets used to certify passenger air transportation contracts (Joint Letter of the Ministry of Finance of Russia and the Federal Tax Service dated April 26, 2010 No. ShS-37-3 / [email protected]).

Tax inspectors in the event of disputes during the audit are not entitled to require notarization of translated documents.

The demand for documents during a tax audit is regulated by Art. 93 of the Tax Code of the Russian Federation. According to paragraph 2 of clause 2 of Article 93: “Documents on paper are submitted in the form of copies certified by the person being checked. It is not allowed to require notarization of copies of documents submitted to a tax authority (official), unless otherwise provided by the legislation of the Russian Federation.

Select the fragment with the error text and press Ctrl+Enter

Documents drawn up in foreign languages, the travel agency should be translated into Russian. Otherwise, the expenses on them will not be accepted for tax purposes. However, sometimes translation is not needed. For example, if we are talking about the details of an electronic ticket encoded in Latin (letter of the Federal Tax Service of Russia dated June 7, 2011 No. ED-4-3 / 8983).

The need for translation of documents
In accordance with paragraph 1 of Article 16 of the Law of the Russian Federation of October 25, 1991 No. 18071 “On the Languages ​​of the Peoples of the Russian Federation”, official office work in organizations in our country is conducted in Russian.

And as enshrined in paragraph 9 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, accounting of property, liabilities and business transactions (facts of economic activity) is recorded in the currency of the Russian Federation - in rubles .

At the same time, documentation of property, liabilities and other facts of economic activity, maintenance of accounting and reporting registers are carried out in Russian. Further it is said: primary accounting documents drawn up in other languages ​​must have a line-by-line translation into Russian.

Based on these norms, the regulatory authorities conclude that primary documents, if they are drawn up in a foreign language, must be translated into Russian. This opinion is expressed, in particular, in the letters of the Ministry of Finance of Russia dated November 3, 2009 No. 03-03-06 / 725, dated September 14, 2009 No. 03-03-05 / 170, dated February 16, 2009 No. 03- 03-05/23.

Although organizations manage to defend expenses in courts, which are confirmed by documents without translation (decrees of the Federal Antimonopoly Service of the Moscow District dated April 21, 2011 No. KA-A40 / 2152-11, dated October 8, 2008 No. KA-A40 / 8061-08).

Also, arbitrators most often take the side of taxpayers, pointing out that the lack of translation of documents into Russian cannot serve as a basis for refusing to deduct VAT. An example of this is the resolution of the Federal Antimonopoly Service of the Moscow District of April 1, 2009 No. KA-A40 / 132809, of March 16, 2009 No. KA-A40 / 1450-09, the Federal Antimonopoly Service of the West Siberian District of March 5, 2007 No. F04-979 /2007(31967-A45-14).

However, if the documents of the travel agency do not have a translation, it will most likely be necessary to defend the possibility of tax accounting for expenses or the right to a deduction in court. In this case, the outcome of the litigation may not be in favor of the taxpayer.

How to translate a document
The financial department clarifies that the translation can be done by both a professional translator and the organization itself, or rather, its employee (letters dated September 14, 2009 No. 03-03-05 / 170, dated March 20, 2006 No. 03-02-07 /1-66).

At the same time, the legislation does not establish how such a document should be drawn up. Therefore, it can be executed as a separate document or inscribed in Russian text on a photocopy of a foreign primary document.

It should be noted that the translation can also be performed by the organization that issued the primary document, for example, in the form of a certificate (letter of the Ministry of Finance of Russia No. 03-03-05 / 170).

When can you do without translation?
In some cases, documents will not need to be translated.

This does not need to be done, firstly, if you regularly receive standard documents from your foreign counterparties, in which only numerical indicators differ (number, date of the document, price, etc.), it is enough to translate the form of the document into Russian once. Explanations on this issue are given in the letter of the Ministry of Finance of Russia dated November 3, 2009 No. 03-03-06/1/725.

Secondly, it is not required to translate information that is not essential for confirming the expenses incurred.

For example, the conditions for applying the fare, the rules of air transportation, the rules for the carriage of baggage. Officials of the main financial department drew attention to this in a letter dated September 14, 2009 No. 03-03-05 / 170.

Thirdly, there is no need to translate the formalized (encoded) details of an electronic ticket filled in using Latin characters (letters of the Federal Tax Service of Russia dated June 7, 2011 No. ED-4-3 / 8983, dated April 26, 2010 No. ШС-37- 3/ [email protected]).

But when the values ​​in the electronic ticket are actually indicated in a foreign language and do not coincide with the formalized (encoded) values ​​or codes in accordance with the Unified International Codifiers, then these indicators (values) of the ticket are subject to translation into Russian.

Accounting for translation costs
In accounting, the costs of a travel company for payment for translation services are included in other expenses in the month in which they are provided. This is reflected in the debit entry of account 91 "Other income and expenses" (sub-account "Other expenses") and the credit of account 76 "Settlements with various debtors and creditors" (clauses 11, 16, 18 PBU 10/99 "Expenses of the organization").

Such expenses are also accepted for the purpose of taxation of profits - as part of others as payment for information services (subparagraph 14, paragraph 1, article 264 of the Tax Code of the Russian Federation) or as other other expenses. About this - in the letter of the Federal Tax Service of Russia for Moscow dated May 26, 2008 No. 20-12 / 050126. True, this rule applies to the cost of a third-party translation.

Recall that in order to comply with the requirements of Article 252 of the Tax Code of the Russian Federation, the costs of translating documents must be documented.

With the "simplification" to take into account such costs will not work. Since they are not provided for in the closed list of permitted expenses (clause 1 of article 346.16 of the Tax Code of the Russian Federation).

Important to remember

The costs of third-party translation of documents can be deducted for income tax purposes. But it is impossible to accept them with a “simplification”.