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There is old saying in business that “you can not manage what you can not
measure”. The same goes for an accounting system. Accounting is one of the
fastest-growing fields in the modern business world. Accounting is the
recording, classifying, summarizing, and interpreting of those business
activities that can be expressed in monetary terms.
In modern society, accounting plays an important role. Accounting is a basic
and vital element in every modern business, especially is management
accounting. None of the business organization can operate without it.
Management accounting or managerial accounting has its roots in the
industrial revolution of the 19
th
century. It is concerned with the provisions
and use of accounting information to managers within organizations, to
provide them with the basis to make informed business decisions that will
allow them to be better equipped in their management and control functions.

de_tai_a_study_on_the_translation_of_english_terms_related

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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 ENGLISH
TERMS RELATED TO MANAGEMENT
ACCOUNTING FROM ENGLISH INTO VIETNAMESE
By:
LUONG THI DAO
Class:
NA1001
Supervisor:
MAI VAN SAO, 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:……………………………………………………Mãsố:……………………….
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).
..
..
..
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..
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2. Các số liệu cần thiết để thiết kế, tính toán.
..
..
..
..
..
..
..
..
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3. Địa điểm thực tập tốt nghiệp.
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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:
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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
ACKNOWLEDGEMENTS
In the process of completing this graduation paper, I have faced up with many
problems with lexicology, as well as the way to express my ideas. However,
with the great help, guidance and encouragement from my teachers, my
family and my friends, I have overcame these difficulties and completed this
graduation paper successfully.
First of all, I would like to express my warmly thanks to my supervisor, Mr.
Mai Van Sao, M.A who have not only given me many invaluable suggestions
and comments but also provided me with valuable materials.
Next, my sincere thanks to Mrs. Tran Thi Ngoc Lien- Dean of Foreign
Language Department whose criticism and advices have improved my study.
In addition, I would like to thank other teachers of Foreign Language
Department for their lessons during 4 years that formed the basis of my study.
Lastly, I am grateful to my family and friends for their serious support and
encouragement.
Hai phong, June, 2010
Luong Thi Dao
TABLE OF CONTENT
PART I: INTRODUCTION ………………………………………………………………… 1
1. Reason of the study …………………………………………………………………………… 1
2. Aims of the study ……………………………………………………………………………… 2
3 Scope of the study ……………………………………………………………………………… 2
4. Methods of the study ………………………………………………………………………… 2
5. Design of the study ……………………………………………………………………………. 3
PART II: DEVELOPMENT ……………………………………………………………….. 4
CHAPTER I: THEORETICAL BACKGROUND ……………………………….. 4
I. Translation theory ……………………………………………………………………………… 4
I.1. Definitions……………………………………………………………………………………… 4
I.2. Types of translation ………………………………………………………………………… 6
I.2.1. Word-for-word translation …………………………………………………………….. 7
I.2.2. Literal translation …………………………………………………………………………. 7
I.2.3. Faithful translation ……………………………………………………………………….. 8
I.2.4. Semantic translation ……………………………………………………………………… 8
I.2.5. Adaptation …………………………………………………………………………………… 8
I.2.6. Free translation ……………………………………………………………………………. 9
I.2.7. Idiomatic translation …………………………………………………………………….. 9
I.3. Translation equivalences: ………………………………………………………………. 10
I.4. Case of non-equivalence ………………………………………………………………… 12
II. Translation of ESP ………………………………………………………………………….. 12
II.1. Definition of ESP ………………………………………………………………………… 12
II.2. Types of ESP ………………………………………………………………………………. 13
III. Management accounting ESP translation …………………………………………. 15
III.1. Definition of technical translation…………………………………………………. 15
III.2. Translation in the management accounting field …………………………….. 16
CHAPTER II: A STUDY ON TRANSLATION OF MANAGEMENT
ACCOUNTING TERMS FROM ENGLISH INTO VIETNAMESE …… 18
I. Definitions of terms …………………………………………………………………………. 18
II. Popular procedures applied in the translation of management accounting
terms from English into Vietnamese ……………………………………………………… 19
II.1. Procedures applied in the Equivalence translation ……………………………. 19
II.1.1. Literal translation ………………………………………………………………………. 19
II.1.2. Shift or transposition …………………………………………………………………. 21
II.2.Procedures applied in non-equivalence ……………………………………………. 24
II.2.1. Translation by paraphrase using unrelated words ………………………….. 24
II.2.2. Translation by paraphrase using related words ……………………………… 28
II.2.4. Translation by addition ………………………………………………………………. 33
III. Common management accounting abbreviation ………………………………… 35
CHAPTER III: FINDING …………………………………………………………………. 37
I. Difficulties in translation of management accounting terms: …………………. 37
II. Some suggestions for management accounting translation ………………….. 38
PART III: CONCLUSION ………………………………………………………………… 41
I. Summary of the study ……………………………………………………………………… 41
II. Suggestion for further study……………………………………………………………… 42
REFERENCES …………………………………………………………………………………. 43
1
PART I: INTRODUCTION
1. Reason of the study
There is old saying in business that “you can not manage what you can not
measure”. The same goes for an accounting system. Accounting is one of the
fastest-growing fields in the modern business world. Accounting is the
recording, classifying, summarizing, and interpreting of those business
activities that can be expressed in monetary terms.
In modern society, accounting plays an important role. Accounting is a basic
and vital element in every modern business, especially is management
accounting. None of the business organization can operate without it.
Management accounting or managerial accounting has its roots in the
industrial revolution of the 19
th
century. It is concerned with the provisions
and use of accounting information to managers within organizations, to
provide them with the basis to make informed business decisions that will
allow them to be better equipped in their management and control functions.
With its important, nowadays, learning and teaching English in accounting
terms, especially management accounting, is very necessary. As the matter of
fact, this field has recently become more and more popular and the amount of
learner goes up much more than it has ever. One recognizable feature of
management accounting terms is that its translation is much different from
literature translation owning to the exaction and fidelity. Certainly, students
have to face up with confusion when they begin their specialist translation. I
want to help everybody to understand clearly and exactly accounting
documents, so that everybody know the definition accounting and I wonder
what is the best way for translating English Public Relation terminologies into
Vietnamese. It is the driving force inspiring me to do this research on
translation related to management accounting terms of my thesis.
2
2. Aims of the study
The study on translation of basic management accounting terms aims to figure
out an overview on translation strategies and procedures commonly employed
in translation of basic management accounting terms.
In details, my graduation paper aims at:
– Collecting and presenting basic English terms in management accounting
– Providing their Vietnamese equivalences or expressions.
– Preliminary analyzing translation strategies and procedures employed in the
translation of these English terms into Vietnamese.
– Providing students major in the subject and those who may concern a draft
and short reference of basis English terms in management 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 management accounting terms help them translate it effectively.
3. Scope of the study
The terms used in management accounting field would require a great 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 management accounting terms in English and
in Vietnamese.
4. Methods of the study
3
Documents for study of management accounting terms are found out from
several sources such as: management accounting books, accounting
dictionaries, specialist books which are used in the universities and internet.
Then, from the collected data I will analyze their futures to find the suitable
procedures used to translation them from English into Vietnamese.
5. Design of the study
This study includes three main parts:
Part I is an Introduction, consist of reason of study, scope of study, method
of study, design of study.
Part II is the main part of this paper which is entitled Development,
containing 3 parts:
– The first is the theoretical background with definitions, types, strategies of
translation general and ESP translation in general, ESP in management
accounting terms, translation equivalence and non-equivalence.
– The second part is the study on translation of basis English terms related to
management accounting from English into Vietnamese with terms and
translation strategies.
– The third part is implication of study with difficulties and some suggestion
for management accounting translation.
Part III is the Conclusion include summary of the study and suggestion for
further study.
4
PART II: DEVELOPMENT
CHAPTER I: THEORETICAL BACKGROUND
I.Translation theory
I.1. Definitions
Translation is an operation performed on languages. It has existed in every
corner of our life. Translation 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 Thus, definitions of translation are numerous and a great number
of books and articles have been written about this subject. The following are
some typical definitions that are basic theoretical background for this study:
 Translation is the replacement of text material of this language ( source
language) with text material of another (target language)
_Cartford1965:20_
 Translation is the process of changing something that is written or spoken
into another language.
_Advanced Oxford Dictionary_
 Translation is the interpreting of the meaning of the 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 is basically a change of formin translation the form of the
Source Language is replaced by the form of the receptor (Target Language).
5
_Linguists, Larson, M.L, 1984:3_
 Translation is the process of finding a target language equivalent for a
Source Language utterance.
_Pinhhuck,1977:38_
 Translation is a transfer process, which aims at the transformation of a
written SL text into an optimally equivalent TL text, and which requires the
syntactic, the semantic and the pragmatic understanding and analytical
processing of the SL.
_Wilss1982:3_
 Translation is the act of transferring through which the content of a text is
transferred from the SL into the TL.
_Foster 1958:1_
 Translation is an act of communication which attempts to relay, across
cultural and linguistic boundaries, another act of communication.
_ Hatim and Mason 1997:1_
 Translation is rendering a written text into another language in a way that
the author intended the text.
_Bui Tien Bao- Ha Noi National University_
 Translation consists of reproducing in the receptor language the closest
natural equivalent of the source language message, first in terms of meaning
and secondly in terms of style.
_Nida 1984:83_
 Translation is a bilingual mediated process of communication which
ordinarily aims at the production of a TL text that is functionally equivalent to
a SL text.
_Reiss, 1971:161_
 Translation involves the transfer of meaning from a text in one language
into a text in another language.
6
_ Bell 1991:8_
 Translation is a process of communication whose objective is to import the
knowledge of the original to the foreign reader.
_Levy (1967:148)_
 Translation is to be understood as the process whereby a message
expressed in a specific source language is linguistically transformed in order
to be understood by readers of the target language.
_Houbert (1998:1)_
 Translation is a text with qualities of equivalence to a prior text in another
language, such that the new text is taken as a substitute for the original.
_ David Frank (WordPress.com)_
These concepts, in spite of slight differences in the expression, share common
features that they all emphasize the important finding the closest equivalence
in meaning by the choice of appropriate target language’s lexical and
grammatical structures, communication situation, and cultural context. Some
sorts of movement from one language to another also insist on the different
types of translation which will be taken into consideration in the next part.
I.2. Types of translation
A translator can use various types to express his or her opinion, recognition or
to find out the most extract explanation for the main issue. 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 method of translation.
And basing on the degree of emphasis on the SL and TL, he puts it in a
flattened diagram as below:
7
SL Emphasis
Word-for-word translation
Literal translation
Faithful translation
Semantic translation
TL Emphasis
Adaptation
Free translation
Idiomatic translation
Communicative translation
I.2.1. Word-for-word translation
This is often demonstrated as interline translation, with the TL immediately
below the SL words. The source language word order is preserved and the
words translated by their most common meaning. 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.
For example:
Mary is a student living and learning in America.
Mary là một sinh viên đang sống và học tập tại Mỹ
I.2.2. Literal translation
Literal translation is a boarder form of translation, each SL word has a
corresponding TL word, but their primary meaning may differ. The SL
grammatical constructions are converted to nearest TL equivalent but the
lexical items 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 problem to be solved.
For example:
8
I did not receive any sum of bonus in last year.
Tôi đã không được nhận b

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