[block id=”bo-sung-1″]

Accounting is very important to our modern society. Accounting is a vital
element of business. It records and classifies the financial activities of a
business. None of the business organization can operate without it. Thus,
knowing basic accounting terms can help you reach your potential in any
industry.
With “open” policies for all countries in the world and the integration process
of the globalization, there are more and more foreign investors in Vietnam. This
creates chances for economic development. Therefore, teaching and learning
English is quite essential, especially in business field. However, teaching and
learning accounting terms to apply in business is not easy for everyone.
Students must be requested to acquire a certain level of English in this field.
Thus, the development of the accounting study is an urgent need.

de_an_a_study_on_the_translation_of_accounting_terms_from_en

pdf61 trang | Chia sẻ: thuychi21 | Ngày: 04/12/2015 | Lượt xem: 1504 | Lượt tải: 10download

Bạn đang xem trước 20 trang tài liệu Đề án A study on the translation of accounting terms from English into Vietnamese, để xem tài liệu hoàn chỉnh bạn click vào nút DOWNLOAD ở trên

BỘ GIÁO DỤC VÀ ĐÀO TẠO
TRƯỜNG ĐẠI HỌC DÂN LẬP HẢI PHÒNG
——————————-
ISO 9001 : 2008
KHÓA LUẬN TỐT NGHIỆP
NGÀNH: NGOẠI NGỮ
HẢI PHÒNG – 2010
HAIPHONG PRIVATE UNIVESITY
FOREIGN LANGUAGES DEPARTMENT
———————————–
GRADUATION PAPER
A STUDY ON THE TRANSLATION OF ACCOUNTING
TERMS FROM ENGLISH INTO VIETNAMESE
By:
Trịnh Thị Lệ Quyên
Class:
Na1001
Supervisor:
Hoang Thi Bay, M.A
HAI PHONG – 2010
BỘ GIÁO DỤC VÀ ĐÀO TẠO
TRƯỜNG ĐẠI HỌC DÂN LẬP HẢI PHÒNG
————————————–
Nhiệm vụ đề tài tốt nghiệp
Sinh viên: ……………………………………………………Mã số:……………………….
Lớp: ………………………..Ngành:…………………………………………………………..
Tên đề tài: …………………………………………………………………………………….
……………………………………………………………………………………..
…………………………………………………………………………………….
Nhiệm vụ đề tài
1. Nội dung và các yêu cầu cần giải quyết trong nhiệm vụ đề tài tốt nghiệp
( về lý luận, thực tiễn, các số liệu cần tính toán và các bản vẽ).
..
..
..
..
..
..
..
..
2. Các số liệu cần thiết để thiết kế, tính toán.
..
..
..
..
..
..
..
..
..
3. Địa điểm thực tập tốt nghiệp.
..
..
.
CÁN BỘ HƯỚNG DẪN ĐỀ TÀI
Người hướng dẫn thứ nhất:
Họ và tên:…………………………………………………………………………………
Học hàm, học vị:………………………………………………………………………..
Cơ quan công tác:………………………………………………………………………
Nội dung hướng dẫn:………………………………………………………………….
Người hướng dẫn thứ hai:
Họ và tên:…………………………………………………………………………………
Học hàm, học vị:………………………………………………………………………..
Cơ quan công tác:………………………………………………………………………
Nội dung hướng dẫn:………………………………………………………………….
Đề tài tốt nghiệp được giao ngày 12 tháng 04 năm 2010
Yêu cầu phải hoàn thành xong trước ngày 10 tháng 07 năm 2010
Đã nhận nhiệm vụ ĐTTN Đã giao nhiệm vụ ĐTTN
Sinh viên Người hướng dẫn
Hải Phòng, ngày tháng năm 2010
HIỆU TRƯỞNG
GS.TS.NGƯT Trần Hữu Nghị
PHẦN NHẬN XÉT TÓM TẮT CỦA CÁN BỘ HƯỚNG DẪN
1. Tinh thần thái độ của sinh viên trong quá trình làm đề tài tốt nghiệp:
..
..
..
..
..
..
2. Đánh giá chất lượng của khóa luận (so với nội dung yêu cầu đã đề ra trong
nhiệm vụ Đ.T. T.N trên các mặt lý luận, thực tiễn, tính toán số liệu):
..
..
..
..
..
..
..
3. Cho điểm của cán bộ hướng dẫn (ghi bằng cả số và chữ):
..
..
..
Hải Phòng, ngày .. tháng .. năm 2010
Cán bộ hướng dẫn
(họ tên và chữ ký)
NHẬN XÉT ĐÁNH GIÁ
CỦA NGƯỜI CHẤM PHẢN BIỆN ĐỀ TÀI TỐT NGHIỆP
1. Đánh giá chất lượng đề tài tốt nghiệp về các mặt thu thập và phân tích tài liệu, số
liệu ban đầu, giá trị lí luận và thực tiễn của đề tài.
2. Cho điểm của người chấm phản biện :
(Điểm ghi bằng số và chữ)
Ngày………. tháng……… năm 2010
Người chấm phản biện
ACKNOWLEAGEMENTS
In the process of completing this Graduation Paper, I have received a great deal of
help, guidance and encouragement from my teachers and friends.
I would first and foremost like to express my thanks to my supervisor, Ms Hoang
Thi Bay, M.A for helping me through this challenging process.
I would also like to express my special thanks to other teachers of Foreign
Languages Department for their supportive lectures during four years that have
provided me with good background to do effectively my Graduation Paper.
Finally, I would like to thank my family, my friends who have offered continuous
support, encouraged, and helped me to complete this paper.
Hai Phong, June 2010
TABLE OF CONTENTS
ACKNOWLEDGEMENTS
PART I: INTRODUCTION
1. Rationale…1
2. Aim of the study …1
3. Scope of the study.2
4. Method of the study………..2
5. Design of the study3
PART II: DEVELOPMENT
Chapter 1: Theoretical background
I. Translation theory
I.1. Definitions………..4
I.2. Translation methods…5
I.3. Equivalence in translation……….8
II. Translation of ESP
II.1. Definition of ESP10
II.2. Types of ESP…….12
III. Terminology
III.1. Definition of term..14
III.2. Characteristics of term..14
III.2.1. Accurateness15
III.2.2. Systematism.15
III.2.3. Internationalism…16
III.2.4. Nationalism..16
III.2.5. Popularity16
III.3. Creation of terminology.17
III.4. The distinction between terms and words..18
Chapter 2: An investigation on accounting terms and their Vietnamese
equivalent
I. The popular construction of accounting terms19
I.1. Single terms…19
I.2. Compound terms..21
II. Acronyms in accounting terms..25
Chapter 3: Strategies and procedures applied in the translation of accounting
terms into Vietnamese
I. Shift or transposition translation27
II. Translation by using a loan word plus explanation..29
III. Translation by omission..31
IV. Literal translation32
V. Translation by paraphrase using unrelated word..33
VI. Translation by paraphrase using related word.34
Chapter 4: Implication of the study
I. Difficulties in the translation of accounting terms..36
II. Suggestion to deal with difficulties in translation of accounting terms.37
PART III
Conclusion
1. Strength and weakness of the thesis38
2. Suggestion for the further research and final comments39
REFERENCE40
APPENDIX41
1
PART I: INTRODUCTION
1. Rationale
Accounting is very important to our modern society. Accounting is a vital
element of business. It records and classifies the financial activities of a
business. None of the business organization can operate without it. Thus,
knowing basic accounting terms can help you reach your potential in any
industry.
With “open” policies for all countries in the world and the integration process
of the globalization, there are more and more foreign investors in Vietnam. This
creates chances for economic development. Therefore, teaching and learning
English is quite essential, especially in business field. However, teaching and
learning accounting terms to apply in business is not easy for everyone.
Students must be requested to acquire a certain level of English in this field.
Thus, the development of the accounting study is an urgent need.
A number of Vietnamese learners get trouble in translating accounting terms.
I myself often become confused with accounting terms whenever I deal with
them. Hence, it is very necessary for me to acquire certain accumulation of
linguistic and cultural knowledge in both native language and foreign
languages. Moreover, I am also interested in translation skills, especially in
translation of accounting terms. That is the main reason inspiring me to carry
out this research. More importantly, studying this theme offers me a chance to
have thorough understanding about technical translations.
2. Aim of the study
2
The study on translation of basic Accounting terms aims to figure out an
overview on translation strategies and procedures commonly employed in
translation of basic accounting terms.
In details, my Graduation Paper aims at:
Collecting and presenting basic English terms in accounting.
Providing their Vietnamese equivalents or expressions.
Preliminarily analyzing translation strategies and procedures employed in
the translation of these English terms into Vietnamese.
Providing students majoring in the subject and those who may concern a
draft and short reference of basic English terms in accounting and their
corresponding Vietnamese.
I hope that this study can provide readers with overall comprehension about the
information from written text and from visual forms of presentation relates to
accounting terms, help them translate it effectively.
3. Scope of the study
The terms used in accounting field would require a great amount of effort and
time to study. However, due to limitation of time and my knowledge, my study
could not cover all the aspect of this theme. I only focus the study on translation
and translation strategies in general, and contrastive analysis between specific
basic Accounting terms in English and in Vietname
4. Method of the study
3
This Graduation paper is carried out with view to help learners enlarge their
vocabulary and have general understanding about translation and translation of
financial and accounting terms.
All of English and Vietnamese terms in my graduation paper are collected
from: Internet, the dictionary of Accounting terms and reference book. These data
are divided into groups based on their common character, and then I carry out my
research on procedures used to translate them into Vietnamese.
5. Design of the study
My graduation paper is divided into three parts, in which the second, naturally,
is the most important part
Part I is the INTRODUCTION in which rationale, aim of the study,
scope of the study, method of the study, design of the study are
presented
Part II is the DEVELOPMENT that includes 3 chapters:
Chapter I is an overview of theoretical background which includes
the definition, methods, procedures of translation in general and ESP
translation, and definition of term.
Chapter II deals with an investigation on Accounting terms and their
Vietnamese equivalents including popular construction of Accounting
terms.
Chapter III focuses on strategies and procedures applied in the
translation of accounting terms into Vietnamese.
Chapter IV deals with an implication of the study.
4
Part III is the CONCLUSION which includes strength and weakness
of the thesis, suggestions for further studies.
PART II: DEVELOPMENT
CHAPTER ONE: THEORETICAL BACKGROUND
I. TRANSLATION THEORY
I.1 Definitions
Translation has existed in every corner of our life. It is considered as an
indispensable part in the field of not only literature, culture and religion but also
commercial advertisement, popular entertainment, public administration,
immigration and education. There are so many concepts of translation, which
are developed by lot of famous linguistics of translation. The following are
some typical definitions that are basic theoretical background for this study.
“Translation is the replacement of the textual material in one language (SL) by
equivalent textual material in another language (TL)” (Catford, 1965)
“Translation consist of in reproducing in the target language (TL),the closet
natural equivalent of the source language (SL) message, firstly in terms of
meaning and secondly in terms of styles”(Nida an Taber in 1974)
“Translation is made possible by an equivalent of thought that lies behind its
different verbal expressions (Savory, 1968)
“Translation is rendering the meaning of a text into another language in the
way that author intended the text.”(Newmark-1988)
5
“Translation is the interpreting of the meaning of a text and the subsequent
production of an equivalent text, likewise called a translation that
communicates the same message in another language. The text to be translated
is called the source text, and the language that it is to be translated into is called
the target language; the final product is sometimes called the target text.”
(Wikipedia)
“Translation can be generally defined as the action of interpretation of the
meaning of a text, and production of an equivalent text that communicates the
same message in another language.” (WikiAnswers)
Although these definitions are different in expression, they share common
features that they all emphasize the importance finding the closet equivalence in
meaning by the choice of appropriate target language‟s lexical and grammatical
structures. Some sorts of movement from one language to another also insist on
the different methods of translation which will be taken into consideration in
the next part.
I.2 Translation methods
There are various methods by which the text may be translated. The central
problem of translating is whether to translate literally or freely. It all depends on
some factors such as the purpose of the translation, the nature of readership and
the text types.
As stated by Peter Newmark (1988:45) there are eight methods of translation,
namely word-for-word translation, literal translation, faithful translation,
semantic translation, adaptation, free translation, idiomatic translation and
6
communicative translation. And basing on the degree of emphasis on the SL
and TL, he puts it in a flattened diagram as below.
SL Emphasis
Word-for-word translation
Literal translation
Faithful translation
Semantic translation
TL Emphasis
Adaptation
Free translation
Idiomatic translation
Communicative translation
(*) The methods closest to the source language:
Word-for-word Translation: in which the SL word order is preserved
and the words translated singly by their most common meanings.
Cultural words are translated literally. The main use of this method is
either to understand the mechanics of the source language or to
construe a difficult text as pre-translation process
Literal Translation: This is a broader form of translation, each SL
word has a corresponding TL word, but their primary meaning may
differ. The SL grammatical forms are converted to their nearest target
language equivalents. However, the lexical words are again translated
out of context. Literal translation is considered the basic translation
step, both in communication and semantic translation, in that
translation starts from there. As pre-translation process, it indicates
problems to be solved.
Faithful Translation: This method tries to reproduce the precise
contextual meaning of the original within the constraint of the TL
7
grammatical structures. It transfers cultural words and preserves the
degree of grammatical and lexical deviation from SL norms. It
attempts to be completely faithful to the intentions and the text-
realization of the SL writer
Semantic Translation: It differs from faithful translation only in as far
as it must take more account of the aesthetic value of the SL text,
compromising on meaning where appropriate so that no assonance,
word play, or repetition jars in the finished version.
(*) The methods closest to the target language:
Adaptation: This method is the freest form of translation. It is
frequently used for plays (comedies) and poetry: themes, characters,
plots preserved, SL culture converted to TL culture and text is
rewritten. Dung Vu (2004) points out that: “Adaptation has a property
of lending the ideas of the original to creative a new text used by a
new language mare than to be faithful to the original. The creation in
adaptation is completely objective in content as well as form”.
Free Translation: Free translation is the translation which is not close
to the original, but the translation just transmits meanings of the SL in
her/his own words. It reproduces the matter without the manner, or the
content without the form of the original. Usually it is a paraphrase
much longer than the original. Therefore, the advantage is that the text
in TL sounds more natural. On the contrary, the disadvantage is that
translating is too casual to understand the original because of its
freedom
8
Idiomatic Translation: Idiomatic translation is used for colloquialism
and idioms whose literalism is the translation, by which the translator
does not transfer the literalism of the original, uses the translation of
colloquialisms and idioms.
Communicative translation: This method attempts to render the exact
contextual meaning of the original in such a way that both content and
language are readily acceptable and comprehensible to the readership.
“But even here the translator still has to respect and work on the
form of the source language text as the only material basic for his
work” (Peter Newmark, 1982:39)
I.3 Equivalence in translation
The dictionary defines equivalence as being the same, similar or
interchangeable with something else. In translation terms, equivalence is a term
used to refer to the nature and extent of the relationships between SL and TL
texts or smaller linguistic units.
The problem of equivalence is one of the most important issues in the field of
translating. It is a question of finding suitable counterparts in target language
for expressions in the Source language.
The comparison of texts in different languages inevitably involves a theory of
equivalence. According to Vanessa Leonardo “Equivalence can be said to be
the central issue in translation although its definition, relevance, and
applicability within the field of translation theory have caused heated
9
controversy, and many different theories of the concept of equivalence have
been elaborated within this field in the past fifty years.” Here are some
elaborate approaches to translation equivalence:
Translation equivalence is the similarity between a word (or
expression) in one language and its translation in another. This
similarity results from overlapping ranges of reference.
Translation equivalence is a corresponding word or expression in
another language.
Nida argued that there are two different types of equivalence, namely formal
equivalence – which in the second edition by Nida and Taber (1982) is referred
to as formal correspondence – and dynamic equivalence. Formal
correspondence “focuses attention on the message itself, in both form and
content”, unlike dynamic equivalence which is based upon ‘the principle of
equivalent effect’ (1964:159). In the second edition (1982) or their work, the
two theorists provide a more detailed explanation of each type of equivalence.
Formal correspondence consists of a TL item which represents the closest
equivalent of a SL word or phrase. Nida and Taber make it clear that there are
not always formal equivalents between language pairs. They therefore suggest
that these formal equivalents should be used wherever possible if the translation
aims at achieving formal rather than dynamic equivalence. The use of formal
equivalents might at times have serious implications in the TT since the
translation will not be easily understood by the target audience (Fawcett, 1997).
Nida and Taber themselves assert that ‘Typically, formal correspondence
10
distorts the grammatical and stylistic patterns of the receptor language, and
hence distorts the message, so as to cause the receptor to misunderstand or to
labor unduly hard’ (ibid: 201).
Dynamic equivalence is defined as a translation principle according to which a
translator seeks to translate the meaning of the original in such a way that the
TL wording will trigger the same impact on the TC audience as the original
wording did upon the ST audience. They argue that ‘Frequently, the form of the
original text is changed; but as long as the change follows the rules of back
transformation in the source language, of contextual consistency in the transfer,
and of transformation in the receptor language, the message is preserved and the
translation is faithful’ (Nida and Taber, 1982:200).
Newmark (1988) defined that: “The overriding purpose of any trans

[block id=”bo-sung”]

Từ khóa: Đề án A study on the translation of accounting terms from English into Vietnamese

Leave a Reply

Your email address will not be published. Required fields are marked *