VIET NAM NATIONAL UNIVERSITY OF AGRICULTURE FACULTY OF EDUCATION AND FOREIGN LANGUAGES BA THESIS A STUDY ON TRANSLATION OF ACCOUNTING TERMS FROM ENGLISH INTO VIETNAMESE NGHIÊN CỨU VỀ CÁCH DỊCH CÁC THUẬT NGỮ CHUYÊN NGÀNH KẾ TOÁN TỪ TIẾNG ANH SANG TIẾNG VIỆT Student: HA THI THU HUONG Student code: 621206 Major: ENGLISH LINGUISTICS Supervisor: TRAN THI TUYET MAI, M.A Hanoi – 2021 VIET NAM NATIONAL UNIVERSITY OF AGRICULTURE FACULTY OF EDUCATION AND FOREIGN LANGUAGES BA THESIS A STUDY ON TRANSLATION OF ACCOUNTING TERMS FROM ENGLISH INTO VIETNAMESE NGHIÊN CỨU VỀ CÁCH DỊCH CÁC THUẬT NGỮ CHUYÊN NGÀNH KẾ TOÁN TỪ TIẾNG ANH SANG TIẾNG VIỆT Student: HA THI THU HUONG Student code: 621206 Major: ENGLISH LINGUISTICS Supervisor: TRAN THI TUYET MAI, M.A Hanoi – 2021 CERTIFICATE OF ORIGINALITY I, the undersigned, hereby certify my authority of the study project report entitled “A study on translation of accounting terms from English into Vietnamese” submitted in partial fulfillment of the requirements for the degree of Bachelor in English Language. Except where the reference is indicated, no other person’s work has been used without due acknowledgement in the text of the thesis. Hanoi, 2021 Ha Thi Thu Huong Approved by SUPERVISOR (Signature and full name) Date:…………………… i ACKNOWLEDGEMENTS In the process of completing my graduation paper, I have received a great deal of help and encouragement from teachers, family, and friends. I would first and foremost like to express my thanks to my supervisor, M.A Tran Thi Tuyet Mai, who helps, supports, and makes many comments to me, which help me overcome this challenging process.
I would also like to thank the teachers of the Faculty of Education and Foreign languages. They gave me a chance to make a graduation paper. Thanks for the knowledge they taught me during four years to help me have the background knowledge to do this thesis. ii ABSTRACT In this thesis, I will point out basic knowledge of translation and common terms in Accounting filed.
Firstly, I will introduce some previous studies related to translation knowledge in accounting terms. Next, there are definitions of translation I collected and their techniques applied in translating terms. This can help students have more knowledge about it. Finally, I will give some information about Accounting terms and give some examples.
This thesis aims to learn about the structures of accounting terms to help students have a clearer view of the terms and demonstrate translation procedures used in the field of accounting. Hopefully, the results of the research will help students in the process of studying and translating. iii TABLE OF CONTENTS CERTIFICATE OF ORIGINALITY. iii TABLE OF CONTENTS.
iv LIST OF TABLES. viii PART 1: INTRODUCTION. Aims and objectives of the study. Scope of the study.
Significant of the study. Design of the study. 4 CHAPTER 1: LITERATURE REVIEW. Review of previous studies.
Research by Dang Thi Le Quyen. Research by Luong Thi Dao. Research by Pedro A. Review of theoretical background.
Translation of ESP. Definition of ESP. Types of ESP. Definition of terminology.
Characteristic of terminology. Overview of Accounting. Definition of Accounting. Research governing principles.
Data analysis framework. 37 CHAPTER 3: FINDINGS AND DISCUSSION. Some accounting terms and their construction. Useful techniques for translating of accounting terms.
Shift or transposition translation. Translation by using loan word. Translation by omission. Translation by paraphrase.
Problems in translation of accounting terms. Limitation of the study. Suggestions for further study. 59 vi LIST OF ABBREVIATIONS SL Source language TL Target language ESP English for language purpose VNUA Vietnam National University of Agriculture V Verb N Noun Adj Adjective vii LIST OF TABLES Table 1.
1 Some single accounting terms. 2 Some auditing terms. 3 Compound terms in accounting. 4 Compound auditing terms.
5 Acronyms in accounting terms. Some compound terms. Some acronyms terms. 1 Terms using automatic translation.
2 Terms using rank-shift translation. 4 Terms using omission translation. 5 Terms using literal translation. 6 Terms using translation by paraphrase using related word.
7 Terms using translation by paraphrase using unrelated word. 51 viii PART 1: INTRODUCTION 1. Rationale In the modern society, accounting is very important to businesses. A lot of information given by it is necessary for managers, it can help them to make strategies and decisions of the business.
None of the business can operate without it. Therefore, basic accounting knowledge will help you to have more chances in any industry. In the integration process of globalization and with “open” policies of all countries in the world, more and more entrepreneurs come and invest in Vietnam. That is a chance to develop the economy.
Besides, teaching and learning English has also become more significant and necessary to people, especially in the business field. However, teaching accounting terms in English is not easy for students. Plenty of people have trouble learning and translating accounting terms. Translation terms need to have an accumulation of language and knowledge of culture in both two languages: native language and foreign language.
I am fond of translation skills and satisfied with the business field, which are reasons I carry out this study. This study also helps me to have a chance to learn about translation methods. Aims and objectives of the study The study aims to figure out an overview of translation strategies and procedures employed in the translation of basic accounting terms. Based on knowledge finding out, my study focuses on two objectives: The first is to find out some linguistic features of accounting terms.
I will collect English accounting terms and provide their Vietnamese equivalents or expressions. The second objective is to point out the techniques used in translating the accounting terms. The study will give analyzing translation strategies and 1 procedures, which employed in the translation of these English terms into Vietnamese. Research questions My study only focuses on translation techniques and knowledge about accounting terms.
In the learning process, I have some common problems during translation. So this study will focus on two questions to make clear problems encountered during translating. In details, two questions of the thesis are: Question 1: what are the linguistic features of accounting terms? Question 2: what techniques are used in translating accounting terms? I hope via two questions helping people to have the necessary knowledge and help them overcome some problems when translating terms. Scope of the study The terms in fields of accounting require a great deal of competence and time to study, but due to the time and knowledge limitation, the research cannot be generalized even the problems in this area.
Therefore, I only focus on translation issues in general and making comparison between English and Vietnamese in the basic accounting terms. Regarding accounting terms, I will take most of the terminology from the textbooks of VNUA's accounting department. They are Financial accounting, Internal auditing, English for accounting and business management and Accounting textbooks, which are included in the learning process of the students. Significant of the study Firstly, in terms of theoretical significance, this paper can provide additional information on general translation techniques and translation methods used in accounting terminology translation.
In terms of practical significance, I hope this research paper can provide students at VNUA who are studying translation with more knowledge about 2 translation methods, especially techniques used in accounting terminology translation. Through this study, I hope it can help English learners have more and more knowledge about other majors, thereby accumulating more knowledge for themselves. Besides, it can help students studying Accounting at VNUA can learn more about translating your professional terms. Design of the study My essay is divided into three parts, in which part two is the most important.
- Part 1 is the Introduction including rationale, aims, and Objectives of the study, research of the study, the scope of the study, the significance of the study, and design of the study. - Part 2 is the Development that consists of 3 chapters: Chapter 1 is Literature review: a review of the previous studies included two studies I found out related to Accounting and review of theoretical background Chapter 2 is Methodology including researched governing principles, research methods and summary. Chapter 3 is Findings and discussion - Part 3 is the Conclusions including recapitulation, concluding remarks, limitation of the study and suggestion for the further study. 3 PART 2: DEVELOPMENT CHAPTER 1: LITERATURE REVIEW 1.
Review of previous studies Because accounting has many different sub-sectors, each sub-sector has different specialized terms. Therefore, it takes a lot of time to learn all the terms, so there are many researchers in the world who have researched this field, but they only study in one field. Research by Dang Thi Le Quyen Her research is called “A study on translation of accounting terms from English to Vietnamese”. This research was written in 2010.
In this study, she used a descriptive method to write this research paper. First, she has come up with the necessary theories related to the study such as translation conceptual theories that she has gathered from sources of different researchers around the world. Besides, she introduced translation methods used in translating specialized terms. On the other hand, in this paper, she also shows the structures of the accounting terminology included its structures, and gives examples.
However, the number of terms in the thesis is not much more than just the general accounting term, not divided to indicate which small field it belongs. Above all, in her research, she has given out many difficulties that people face in the process of translating specialized translation from which they can offer alternative solutions to help people. Research by Luong Thi Dao This study was written in 2010 called “A study on the translation of English terms related to management accounting terms from English to Vietnamese”. She also studies accounting terminology, but her research focuses on the field of management accounting - a small area of the accounting field in 4 general.
This study helps us understanding more about a small area of accounting. Like the research above, in order to be able to translate, we must first grasp the basic theory of translation and translation methods. That is why in the first part of the study, she gave information about translation. Next is her general research about accounting, especially management accounting, from which she offers methods to translate those terms.
Besides, she also gives the common management accounting terms to help people get more capital from this major. The last part of the paper is also the common difficulty that translators encounter in the translation process. Research by Pedro A.Fuertes-Olivera This research was written in 2018 called “Translating English Specialized Dictionary Articles into Danish and Spanish: Some Reflections. This article aims to provide reflection on three major topics: dictionary as text, lexicographic equivalence and translating English accounting dictionary articles into Danish, Spanish.
In the third part, the translation of articles from English into Danish and Spanish will show the peculiarities of the English translation of Accounting. In part of translating English accounting dictionary articles into Spanish, the author used some procedures to translate accounting terms such as: literal translation, translation creation. Besides, the article also pointed out the difficulties and ways to translate groups of accounting terms. The translation of English noun groups may result in different Spanish renderings, which are caused by the presence or absence of one or more Spanish articles.
These different renderings indicate that English noun groups used as terms do not contain articles but their Spanish equivalents can or cannot contain them. Both theses are different from my thesis. The first thesis focuses on researching translation strategy in general and contrastive analyzing accounting 5 terms between English and Vietnamese. The second thesis also shows specialized terminology translation and collation strategies.