Translation development consciousness is an awareness of the need to choose complete translation or translation variation in the light of specified reader s needs under specified conditions.

The clause oriented approach to complete translation studies the central role of clause in the three stages of translation, i.

Complete Translation (CT) and Translation Variation(TV) is a pair of notion proposed by Chinese scholar Huang Zhonglian.

As a newly-advanced notion, "full-sense translation" requires that the translator should attempt to convey the multiple meanings contained in the original, including the author s unique way of writing and the special response it is intended to elicit from the readers.

In order to reserve integrality of accounting information,it considers that complete translation strategy—addition and reduction strategy,transformation strategy,split and combination strategy—ought to be adopted in the Chinese translation of accounting English.