8. The system according to claim 1 , wherein the acquisition device is an audio acquisition device ( 4 , 6 ) and the recognition device is a speech recognition device ( 30 ) which produce the source sentence from a sentence spoken in the source language acquired by the audio acquisition device.
8. The system according to claim 1 , wherein the acquisition device is an audio acquisition device ( 4 , 6 ) and the recognition device is a speech recognition device ( 30 ) which produce the source sentence from a sentence spoken in the source language acquired by the audio acquisition device. 9. The system according to claim 8 , wherein the speech recognition device ( 30 ) includes: a device for identifying phonemes to break down an input audio signal into a sequence of phonemes; a grouping system for grouping the phonemes among themselves for forming a sequence of groups of the phonemes based on the sequence of phonemes; and a transcription device for associating a written form of a word with a group of phonemes, to produce the source sentence based on the sequence of groups of phonemes, the transcription device comprising a directory of the source language for associating with a group of phonemes, a group of written forms of words and a series of rules for selecting a particular written form of the words from among the group of the written forms of the words.