Khóa luận A study on the translation of accounting terms from English into Vietnamese - Trịnh Thị Lệ Quyên

Nội dung text: Khóa luận A study on the translation of accounting terms from English into Vietnamese - Trịnh Thị Lệ Quyên

1. 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
2. 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
3. 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:
4. 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. .
5. 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
6. 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)
7. 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
8. 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
9. 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 study 3 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 ESP 10 II.2. Types of ESP 12 III. Terminology III.1. Definition of term 14
10. III.2. Characteristics of term 14 III.2.1. Accurateness 15 III.2.2. Systematism .15 III.2.3. Internationalism 16 III.2.4. Nationalism 16 III.2.5. Popularity 16 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 terms 19 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 translation 27 II. Translation by using a loan word plus explanation 29 III. Translation by omission 31 IV. Literal translation 32
11. 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 thesis 38 2. Suggestion for the further research and final comments 39 REFERENCE 40 APPENDIX 41
12. 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 1
13. 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 2
14. 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. 3
15. 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) 4
16. “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 5
17. 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 TL Emphasis Word-for-word translation Adaptation Literal translation Free translation Faithful translation Idiomatic translation Semantic 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 6
18. 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 7
19. 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 8
20. 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 9
21. 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 translation should be achieved „equivalence effect‟ i.e. to produce the same effect on the readership of translation as was obtained on the readership of the original”. He also sees equivalence effect as the desirable result rather than the aim of any translation except for two cases: (a) If the purpose of the SL text is to affect and the TL translation is to inform or vice versa; (b) If there is a pronounced cultural gap between the SL and the TL text. Koller (1979) considers five types of equivalence: Denotative equivalence: the SL and the TL words refer to the same thing in the real world. It is an equivalence of the extra linguistic content of a text. Connotative equivalence: This type of equivalence provides additional value and is achieved by the translator‟s choice of synonymous words or expressions. 10
22. Text-normative equivalence: The SL and the TL words are used in the same or similar context in their respective languages. Pragmatic equivalence: With readership orientation, the SL and TL words have the same effect on their respective readers. Formal equivalence: This type of equivalence produces an analogy of form in the translation by either exploiting formal possibilities of TL, or creating new forms in TL Although equivalence translation is defined with different point of view of theorists, it is the same effective equivalence between SL and TL. II. Translation of ESP II.1. Definition of ESP English for specific Purpose (ESP) is a worldwide subject. Hutchinson and Waters (1987) note that two key historical periods breathed life into ESP. First, the end of the Second World War brought with it an " age of enormous and unprecedented expansion in scientific, technical and economic activity on an international scale · for various reasons, most notably the economic power of the United States in the post-war world, the role (of international language) fell to English". Second, the Oil Crisis of the early 1970s resulted in Western money and knowledge flowing into the oil-rich countries. The language of this knowledge became English. 11
23. The general effect of all this development was to exert pressure on the language teaching profession to deliver the required goods. Whereas English had previously decided its own destiny, it now became subject to the wishes, needs and demands of people other than language teachers (Hutchinson & Waters, 1987, p.7). The second key reason cited as having a tremendous impact on the emergence of ESP was a revolution in linguistics. Whereas traditional linguists set out to describe the features of language, revolutionary pioneers in linguistics began to focus on the ways in which language is used in real communication. Hutchinson and Waters (1987) point out that one significant discovery was in the ways that spoken and written English vary. In other words, given the particular context in which English is used, the variant of English will change. This idea was taken one step farther. If language in different situations varies, then tailoring language instruction to meet the needs of learners in specific contexts is also possible. Hence, in the late 1960s and the early 1970s there were many attempts to describe English for Science and Technology (EST). Hutchinson and Waters (1987) identify Ewer and Latorre, Swales, Selinker and Trimble as a few of the prominent descriptive EST pioneers. The final reason Hutchinson and Waters (1987) cite as having influenced the emergence of ESP has less to do with linguistics and everything to do psychology. Rather than simply focus on the method of language delivery, more attention was given to the ways in which learners acquire language and the differences in the ways language is acquired. Learners were seen to employ different learning strategies, use different skills, enter with different learning schemata, and be motivated by different needs and interests. Therefore, focus on the learners' needs became equally paramount as the methods employed to 12
24. disseminate linguistic knowledge. Designing specific courses to better meet these individual needs was a natural extension of this thinking. To this day, the catchword in ESL circles is learner-centered or learning-centered. As for a broader definition of ESP, Hutchinson and Waters (1987) theorize, "ESP is an approach to language teaching in which all decisions as to content and method are based on the learner's reason for learning". Anthony (1997) notes that, it is not clear where ESP courses end and general English courses begin; numerous non-specialist ESL instructors use an ESP approach in that their syllabi are based on analysis of learner needs and their own personal specialist knowledge of using English for real communication. II.2 Types of ESP David Carter (1983) identifies three types of ESP: English as a restricted language English for Academic and Occupational Purposes English with specific topics. The language used by air traffic controllers or by waiters are examples of English as a restricted language. Mackay and Mountford (1978) clearly illustrate the difference between restricted language and language with this statement: The language of international air-traffic control could be regarded as 'special', in the sense that the repertoire required by the controller is strictly limited and can be accurately determined situational, as might be the linguistic needs of a dining-room waiter or air-hostess. However, such restricted repertoires are not 13
25. languages, just as a tourist phrase book is not grammar. Knowing a restricted 'language' would not allow the speaker to communicate effectively in novel situation, or in contexts outside the vocational environment (pp. 4-5). The second type of ESP identified by Carter (1983) is English for Academic and Occupational Purposes. In the 'Tree of ELT' (Hutchinson & Waters, 1987), ESP is broken down into three branches: a) English for Science and Technology (EST), b) English for Business and Economics (EBE), and c) English for Social Studies (ESS). Each of these subject areas is further divided into two branches: English for Academic Purposes (EAP) and English for Occupational Purposes (EOP). An example of EOP for the EST branch is 'English for Technicians' whereas an example of EAP for the EST branch is 'English for Medical Studies'. Hutchinson and Waters (1987) do note that there is not a clear-cut distinction between EAP and EOP: "· people can work and study simultaneously; it is also likely that in many cases the language learnt for immediate use in a study environment will be used later when the student takes up, or returns to, a job" (p. 16). Perhaps this explains Carter's rationale for categorizing EAP and EOP under the same type of ESP. It appears that Carter is implying that the end purpose of both EAP and EOP are one in the same: employment. However, despite the end purpose being identical, the means taken to achieve the end is very different indeed. I contend that EAP and EOP are different in terms of focus on Cummins' (1979) notions of cognitive academic proficiency versus basic interpersonal skills. This is examined in further detail below. 14
26. The third and final type of ESP identified by Carter (1983) is English with specific topics. Carter notes that it is only here where emphasis shifts from purpose to topic. This type of ESP is uniquely concerned with anticipated future English needs of, for example, scientists requiring English for postgraduate reading studies, attending conferences or working in foreign institutions. According to the types of ESP above, accounting lies in English for Business and Economics (EBE). III. Terminology III.1. Definition of terminology Up to now there are various definitions of terminology by many linguists. In the Russian Encyclopedia (1976) terminology is defined as “a word or a combination of words that denotes the concepts precisely and its relationship with other concepts in a specific area. Terminology is a specialized and restricted expression on things, phenomena, characteristics, and the relationship in a specific profession.” This definition has many features in common with those approached by many Vietnamese linguists such as the one proposed by Nguyen Van Tu (1960:176) “Terminology is a word or combination of words that is used in science, technology politic, art and it has a specific meaning, denotes precise concepts and names of the above-mentioned scientific areas.” Do Huu Chau (1998) claims “terms are specialist words used within a scientific field, a profession or any technological field”. According to Nguyen Thien Giap(1981), “terminology is a section of special lexis of a language. It consists of fixed words and groups of words which are accurate name of concepts and subjects belonging to different specialized fields of human beings”. It is clear 15
27. that though these definitions are given at different times and from different situation, they all share the common characteristics of terminology. There are “special linguistic units in specialized fields or branches of human knowledge.” Not only that, terminology is also important lexicon in each language. Terminology can show the development of science, technology of that society. III.2. Characteristics of terminology As a special unit in the lexical system of language, terminology has its own distinctive features. According to many linguistics, terminology should have the following qualities: accurateness, systematism, internationalism, nationalism, practicality and popularity. III.2.1. Accurateness The first quality of terminology is accurateness, that is, it expresses a scientific concept or definition concretely and precisely so that it can help to avoid the misunderstanding one concept for another. It is necessary for each term in a typical professional scale, denotes only one concept in that system. The meaning of a term is normally the combination of linguistic signals not only the sum of it component‟s meanings. Luu Van Lang (1977) claims that each linguistic signal poses one basic nuclear meaning and vice versa a concept also has a typical linguistic signal in a concrete situation. Newmark (1988) also said that concept –words are notorious for their different meanings in various technologies. Therefore, when a term is created in a specific field, it is necessary to take into account its homophone or synonymy which is often seen in linguistics. 16
28. III.2.2. Systematism Systematism is the second criterion of a scientific term. As a part of a language, each term has its own position in the system of concepts and belongs to a terminological system. Each term requires its meaning in the relationship with other terms in its system. Once separated from its system, its meanings are vague. Therefore, systematism is seen as one of the most important features of terminology. There is the difference in the viewpoints about the characteristics of terminologies among terminologists. Some say the typical characteristic of terminology is the systematic formation, whilst others claim that it is the features of content. However, it is the combination of both content and expression form. It is impossible to separate a concept from the system to make a term but it determines its position in the system. In the system of accounting terms suffixes -ing, -or, are used to indicate objects, thus there are creditor, debtor III.2.3. Internationalism As mentioned above, terms a special words expressing common scientific concepts. Together with the development, cooperation and scientific and technological exchanges among countries throughout the world, terms are internationalized. The globalization enables terminology to be used more popularly in different languages so as to make the international science develop faster. As a result of this process, there exists a number of terms being internationalized in different languages namely medicine (names of illness, medicines, physics, telecom, computer and especially in accounting acronyms including: ASB (Accounting Standards Board), FASB (Financial Accounting Standards Board) .etc 17
29. In a word, these are the important characteristics of terminology in their common used. Based on the criteria of terminology, each language may require other principles in accordance with its culture. Accordingly, terminology in Vietnamese is not an exception; it has its typical characteristics including nationalism and popularity. III.2.4. Nationalism It is undeniable that term is special linguistic unit of a language used in specific profession; it clearly belongs to national language. As a result, terminologies in Vietnamese should be imbued with Vietnamese culture and characteristics of Vietnamese language. They should be appropriate to Vietnamese people from the lexicology to the grammatical composition. III.2.5. Popularity It is this characteristic of terminology which can bring scientific and technological progress to all people. As a component of linguistics, terminology plays an important role in pushing up the development of science, hence it should be comprehensible to all people in its way of reading, writing, speaking and memorizing. In summary, the general characteristics of terminology have been reviewed. They are the vital principles in the creation and existence of terminologies in science and technology. III.3. Creation of terminology According to the International Standardization Organization (ISO 1988), the following factors are of essential consideration in the creation of terminology. 18
30. Firstly, terms must persistently show typical features of the concepts they denote so as to bring about the exact reference. In addition, they need to be economical to avoid giving rise to homonymy. Besides, terms should be lexically systematic and conform to the phonological and morphological rules of the language. Furthermore, terms should follow the common rules of word – formation of the language, that is, they should allow composition and derivation where necessary. Lastly, the meaning of term should be context-free. Term creation, including primary and secondary, is under various influences and subject to different motivations. When a new concept appears, primary term formation is created meanwhile secondary term formation appears to name the monolingual revision of a given terminology or the terms in TL after a process of transferring knowledge from one linguistic community to another. It is common knowledge that technological terminology is volatile due to the changes and continual development of science and technology. Both primary and secondary term formation in technology is affected by a proliferation of variants and synonyms which occur to satisfy the need for popular versions of scientific terms and product differentiation. III.4. The distinction between terms and words It is necessary to distinguish between terminology and ordinary words. Baker (1988) claims that “terms differ from words in that they are endowed with a special form of reference, namely that they refer to discrete conceptual entities, properties, activities or relations which constitute the knowledge space of a particular subject field.” In addition, meanwhile words function in general reference or a variety of subject field, terms have special reference within a particular discipline and 19
31. they keep their lives and meanings only when they serve the system of knowledge that create them. Despite the distinction between terms and words mentions above, the boundary between them is not a clear cut, as many terms become ordinary words when they are closed to daily life and used with frequency, and many words become terms when they are used in specialized field. 20
32. CHAPTER 2: AN INVESTIGATION ON ACCOUNTING TERMS AND THEIR VIETNAMESE EQUIVALENT. I. The popular construction of accounting terms The terms that make up the language of accounting are quite available and their word building are also based on different ways but majority of Accounting terminologies are in single terms and compound terms. This study will provide you some of them using in the Accounting terms. I.1. Single terms ENGLISH EXPLANATION VIETNAMESE Capital An amount of money put into the business Vốn (often by way of a loan) as opposed to money earned by the business Discount It is a decrease in value (often due to interest Chiết khấu to be earned) or decrease in price Draw The money taken out of a business by its Rút vốn owner for personal use Invoice An original document either issued by a business for the sale of goods on credit or Hóa đơn received by the business for goods bought Journal A book or set of books where transactions are Nhật ký chung first entered 21
33. It is when expenses exceed sales or revenues, Loss goods or services are sold for less than their Lỗ cost The positive gain from an investment or Profit business operation after subtracting for all Lãi expenses opposite of loss Post The copying of entries from the journal to the Vào sổ tài ledger khoản Asset Property with a cash value that is owned by a Tài sản business or individual Cash Cash refers to money in the physical form of Tiền mặt currency Debenture This is a type of share issued by the limited Giấy nợ company Physical goods are used in the manufacture of Nguyên vật Material liệu a product, often including direct material and indirect material Entry Part of a transaction recorded in a journal or Bút toán posted to a ledger 22
34. Creditor The entities to which a debt is owed by another Chủ nợ entity Dividend A portion of the earnings of the business that Cổ tức is paid to the shareholders of the company Liquidity The ability of business to meet current Tính thanh obligations with cash or other assets that can khoản be quickly converted to cash Debtor A person or persons who owe money to Người nợ the business Allowance A discount given to customers in the event Khoản miễn of provision of unsatisfactory goods or giảm services Allocation The act of distributing by allotting or Sự phân bổ apportioning; distribution according to a plan Depreciation The decrease in the value of an asset due to Khấu hao age and use Revenue The money that comes from selling goods and Doanh thu providing services to customers Arrears Arrears is a debt that has not been paid yet Tiền còn nợ 23
35. I.2. Compound terms Accounting terms are majority in compound terms which are formed by joining two or more words together. It is important to be able to recognize how such compounds are formed in order to understand what they mean. Below are the discussions how these accounting compound nouns are formed: Noun + Noun ENGLISH EXPLANATION VIETNAMESE Cash book It is the book that records all payments Sổ tiền mặt and receipts of business transactions by cash, check or credit card Cash discount It is a refund of some fraction of the Chiết khấu tiền amount paid because the purchase price mặt is paid by the buyer in cash Balance sheet It is the list of all the assets and liabilities Bảng cân đối kế of the business toán Accounting period It is the time period for which accounts Kỳ kế toán are prepared, usually one year Closing stock It is the remaining stock at the end of Tồn kho cuối kỳ the accounting period such as finished products, raw materials 24
36. Opening balance Opening balance is the balance carried Số dư đầu kỳ forward of the account to the next accounting period Adjusting entry It is special entry that must be made Bút toán điều when business close the books at the chỉnh end of an accounting period Cost allocation It is the budget allotted to the various Phân bổ chi phí cost centers in the business Bank deposit It is the money deposited in a bank Tiền gửi ngân hàng Income statement It is a type of financial statement that Báo cáo thu gives operating result for a specific nhập period in a company: profit or loss Cash flow It refers to the movement of cash into Luồng tiền or out of a business, a project, or a financial product. It is usually measured during a specified, finite period of time Account It is the process by which debits and Phân loại tài distribution credits are identified to the correct khoản accounts 25
37. Adjective +noun Fixed asset It is the asset that are required for Tài sản cố định normal conduct of business Fixed cost It is the cost that does not vary Chi phí cố định depending on production or sales levels, such as rent, property tax, insurance, or interest expense Fixed income The type of income which you get Thu nhập cố from an investment. Interest on bank định savings is an example of fixed income Intangible asset It is an asset that is not physical in Tài sản vô hình nature like copyrights, patents, intellectual property, or goodwill Tangible asset Tangible assets are those which can be Tài sản hữu hình seen or touched like machines, equipments General ledger General ledger is the book recording Sổ cái all accounting entries Actual cost It is the exact amount business pays to Chi phí thực tế buy a fixed asset as opposed to the market value or production cost 26
38. Bad debt It is the amount owed to the business Nợ khê but cannot be recovered. It is a loss Current asset It is the asset in the hands of the Tài sản lưu động company that are usually sold or converted into cash within a year Doubtful debt It is the debt owed to the business but Khoản nợ khó the recovery is not certain đòi Double entry Double entry is the principle of Bút toán kép accounting which requires that every transaction has two effects one of which is a debit and the other of which is a credit of the same amount II.ACRONYMS IN ACCOUNTING TERMS Acronyms are words formed from the initial letters of the several words in the name. They are used in written and communication in accounting field to save time and space. This study will provide you with some of the most common accepted acronyms using in accounting terms. ACRONYM FULL FORM VIETNAMESE BEP Break-Even Point. Điểm hoà vốn 27
39. BOM Bill of material Phiếu vật tư LIFO Last in first out Nhập sau xuất trước FIFO First in first out Nhập trước xuất trước NIFO Next in first out Nhập thay xuât trước VAT Value added tax Thuế giá trị gia tăng ACB Adjusted cost base Điều chỉnh chi phí cơ bản AGI Annual gross income Tổng thu nhập hàng năm ASB Accounting standards board Ủy ban chuẩn mực kế toán AAR Average accounting return Tỷ lệ lợi nhuận ghi sổ AR Accounts receivable Khoản phải thu NWC Net working capital Vốn lưu động ròng FASB Financial accounting Ban tiêu chuẩn kế toán tài standards board chính EBT Earnings before taxes Thu nhập trước thuế AP Accounts payable Khoản phải trả 28
40. CA Chief accountant Kế toán trưởng LILO Last in last out Phương pháp nhập sau xuất sau HIFO Highest in first out Phương pháp hàng có giá trị cao xuất trước NPV Net present value Giá trị hiện tại ròng ROE Return on equity Thu nhập về vốn cổ phần CHAPTER 3: STRATEGIES AND PROCEDURES APPLIED IN THE TRANSLATION OF ACCOUNTING TERMS INTO VIETNAMESE I. Shift or transposition translation: This is a common translation strategies applied in translation of the compound term. Transposition is a translation procedure involving a change in the grammar from SL to TL. One type, the change in the word order is named “Automatic translation”, and offers translators no choice. Thus, the compound “account distribution” is translated as “phân loại tài khoản” in Vietnam equivalence. It is clear that the position between two nouns has changed when it is translated into Vietnamese. The other term “fixed asset” is known as “tài sản cố định” in Vietnamese. There is also change in the order of these words, in English the word “fixed” stand before the noun “asset”, however, when it is translated into Vietnamese, the word “fixed” comes after the noun. Looking at these terms, it is realizable that automatic shift is applied in translating flexibly, 29
41. and all words in these terms are naturally converted from English into Vietnamese without adding any expression. Thank for automatic shift strategy application, translators can feel more simple and unconfused when dealing with some redundant or additional words during the translation process of these terms. The following examples are also translated with the application of this strategy: ENGLISH EXPLANATION VIETNAMESE Gross profit It is the excess of sales over Lợi nhuận tổng production cost Adjusting entry It is the entry done at the end of Bút toán điều chỉnh the accounting period to update certain items that are not recorded as daily transactions Accounting period It is the frame of time during Kỳ kế toán which the accounts are prepared. An accounting period is usually an year Accounting It is the mathematical expression Phương trình kế equation used to describe the relationship toán between the assets, liabilities and owner's equity of the business model Direct expense It is the expense which is directly Chi phí trực tiếp 30
42. associated with providing a product for sale Accrued expense It is the expense which has been Chi phí tích lũy incurred but not paid It is the liability that has been Khoản nợ tồn đọng Accrued liability incurred by the business and haven't been paid off Trade discount It is the discount given to retail Chiết khấu thương trade members to assist them in mại increasing sales of the producer's product The other case of “shift translation” called “Rank-shift translation”, also involves the change in the grammar from SL to TL. Taking an example “cost allocation” to indicate this strategy: Cost allocation phân bổ chi phí N N V N We can see that in SL, “cost allocation” is composed by two nouns, but the noun “allocation” becomes Verb when this term is translated into TL. Therefore, by the way of changing in the grammar of the word from SL to TL, translator will easily deal with these terms: ENGLISH VIETNAMESE Cash discount Chiết khấu tiền mặt 31
43. N N V N Account distribution Phân loại tài khoản N N V N Trade discount Chiết khấu thương mại N N V N Distribution cost Chi phí phân phối N N N V II.TRANSLATION BY USING A LOAN WORD PLUS EXPLANATION This strategy is very useful when the translator deals with concepts or ideas that are new to Vietnamese audience, culture-specific items, and buzzwords. Using loan word is dramatically strong method applied for the word which have foreign origin or have no equivalence in TL. Whenever a loan word is used, it is better to give an explanation. Taking following example: ACRONYM FULL FORM VIETNAMESE LIFO Last in first out LIFO (Phương pháp nhập sau xuất trước) FIFO First in first out FIFO (Phương pháp nhập trước xuất trước) VAT Value added tax VAT (Thuế giá trị gia tăng) AGI Annual gross income AGI (Tổng thu nhập hàng năm) 32
44. ASB Accounting standards board ASB (Ủy ban chuẩn mực kế toán) AAR Average accounting return AAR (Tỷ lệ lợi nhuận ghi sổ) CA Chief accountant CA (Kế toán trưởng) DIT Depreciation, interest, taxes DIT (Khấu hao,lợi tức, thuế) PBT Profit before taxes PBT (Lợi nhuận trước thuế) HIFO Highest in first out HIFO (Phương pháp hàng có giá trị cao xuất trước) PAT Profit after taxes PAT (Lợi nhuận sau thuế) AP Accounts payable AP (Khoản phải trả) LILO Last in last out LILO (Phương pháp nhập sau xuất sau) III.TRANSLATION BY OMISSION This strategy could be applied when we translate words or phrases that would require lengthy explanations, awkward paraphrases, or literal and unnatural translation. In accounting terms, this strategy is applied when translating terms have the form as “Noun + of +Noun”. Take a compound term “balance sheet of bank account” as an example. In Vietnamese, compound term “balance sheet” is equivalent with “bảng cân đối” and “of bank account” is equivalent with “của tài khoản ngân hàng”. However, it does not sound natural enough in 33
45. Vietnamese when it is translated as “bảng cân đối của tài khoản ngân hàng”. As a result of the translation process from English into Vietnamese, the content of the compound term “balance sheet of bank account” is realized by the reduced form in Vietnamese as “bảng cân đối tài khoản ngân hàng”. What is noticeable during translation process of the compound term of this type is the omission of the functional word-the preposition “of” in the SL to make the term sound more natural and readable in Vietnamese. Taking following example: ENGLISH VIETNAMESE Currency of payment Đồng tiền thanh toán Rate of income tax Thuế suất thuế thu nhập Depreciation of fixed asset Hao mòn tài sản cố định Cost of goods sold Giá thành hàng đã bán Backlog of order Đơn hàng tồn đọng Book of account Sổ sách kế toán Book of double entry Sổ kế toán kép Book of estimate Sổ ước tính Cost of capital Phí vốn Date of maturity Ngày đáo hạn Deferral of taxes Hoãn thuế Head of account Đề mục tài khoản Chart of account Biểu đồ kế toán 34
46. Balance of account Số dư tài khoản Bill of cost Bản kê chi phí Bill of payment Hóa đơn thanh toán IV.LITERAL TRANSLATION Literal translation is considered the basic translation step, both in communication and semantic translation. Taking an example “income” to indicate this strategy. In SL, “income” is a noun and this term is equivalent with “thu nhập” in TL. It is also a noun when converted to TL. We can clearly see that TL is grammatically correct and translator does not need to make any changes when converting to TL. Furthermore, no new information and no explanation is added to transference product in TL. When translating, we can deal with this term without any difficulties. There are not many changes between the word in English and in Vietnamese because the term is handled with direct transference. The following are examples to indicate this strategy: SOURCE LANGUAGE TARGET LANGUAGE Tax Thuế Loan Khoản vay Material Nguyên vật liệu Income Thu nhập Interest Tiền lãi 35
47. Invoice Hoá đơn Loss Lỗ Profit Lãi Revenue Doanh thu Asset Tài sản Entry Bút toán Arrears Tiền còn nợ Cash Tiền mặt Debt Khoản nợ Capital Nguồn vốn Inventory Hàng tồn kho Debenture Giấy nợ Journal Nhật ký chung V.TRANSLATION BY PARAPHRASE USING UNRELATED WORD This strategy is applied in the translation of accounting terms that are not lexicalized at all in Vietnamese. The paraphrase might be based on modifying a super ordinate or simply on unpacking the meaning of the source item, particularly if the item in the question is semantically complex. Taking consideration to the SL doubtful debt, we can see that this term is created by adjective doubtful which means đáng nghi and noun debt which means món nợ. If we translate this term by word for word translation, the TL will be món nợ đáng nghi. However, translating into TL correctly, the product has a different meaning. In accounting, this term means món nợ khó đòi. It is clear that this term is translated by using unrelated word based on unpacking the meaning of the source item. The following 36
48. is the collection of accounting terms translated into Vietnamese with the same procedure: ENGLISH VIETNAMESE Liquidity Tính thanh khoản Clearing account Tài khoản bù trừ Bad debt Nợ khê Dead stock Hàng tồn kho khó bán Call deposit Tiền gửi không kỳ hạn Call loan Khoản vay không kỳ hạn Matching fund Vốn tương đáp Hard cash Tiền mặt Dead loan Khoản vay không trả được VI.TRANSLATION BY PARAPHASE USING RELATED WORD This strategy is used when the concept expressed by the source item is lexicalized in the target language but in a different form, and when the frequency with which a certain form is used in the source text is significantly higher than would be natural in TL. When translating SL non-production cost into TL, it means chi phí ngoài sản xuất. We can see the word ngoài in TL which is equivalent with the word out. However, there is no existence of word out in this term. It means that there is no direct equivalence in the TL. In this case, we can see prefix non, which indicates negative meaning, is added before the word production to create a new word. Hence, the word “non-production” in English is lexicalized when it is transferred into Vietnamese. In accounting, there are many terms which are combined with suffixes and prefixed to create different meaning in the TL. On the whole, 37
49. translators should pay attention to the meaning of suffix, prefix to convert SL into TL perfectly. The following are terms translated by using related word: ENGLISH VIETNAMESE Creditor Chủ nợ Debtor Người nợ Intangible asset Tài sản vô hình Undistributed profit Lợi nhuận chưa phân phối Non-cash charge Chi phí ngoài tiền mặt Non-current asset Tài sản không lưu động Non-trade debt Nợ phi mậu dịch Non-performing loan Khoản vay không còn hiệu quả Non-cash asset Tài sản ngoài tiền mặt Non-cash input Đầu vào phi tiền mặt Non-trade receipt Thu nhập phi mậu dịch Allocation Sự phân bổ Dividend Cổ tức Depreciation Khấu hao Financial statement Báo cáo tài chính Deduction Khấu trừ Distribution sheet Bảng phân bổ Investment capital Vốn đầu tư Indirect cost Chi phí gián tiếp 38
50. CHAPTER 4: IMPLICATION OF THE STUDY I. Difficulties in the translation of accounting terms Translation is never an easy task. It is considered as a field which requires learners and researchers not only study hard but also try their best to improve knowledge in every sector in daily life. Especially, translation of a specialist field like accounting will be much more difficult and complicated. As for me, I was so confused when faced with difficulties in translation of accounting terms. The first difficulty is the lack of knowledge about mother tongue language related to accounting. This is a very critical background for translating effectively but it seems to be that nobody focuses on improving their mother tongue language knowledge. It explains why most of translators find it easier for them to translate from Vietnamese to English the reserve direction. Translator cannot translate from English to Vietnamese smoothly because they cannot find a suitable word in mother tongue language to apply in their translation document despite of their understanding that document very well. 39
51. The second difficulty is that translator does not understand deeply about accounting field. Therefore, they cannot translate accounting terms in different contexts precisely or sometimes, they translate it well but they do not understand it well and the reader asked them for the explanation of term. They will not be able to answer. The third difficulty is the large scope of accounting terms and translator cannot cover all sectors of accounting. Therefore, translators are confused when facing to accounting terms. II. Suggestion to deal with difficulties in translation of accounting terms In the process of studying, I myself have to face up with the above difficulties and the following are some suggestion for those problems: The first suggestion is that translator should spend time for improving their mother tongue language in terms of accounting. There are many methods to do that. We can read Vietnamese books, documents related to accounting. By doing that, we can not only collect many Vietnamese accounting terms, their meaning, their using but also understand more and more about accounting in Vietnamese and in the world. Therefore, we will be able to translate accounting terms not only precisely but also smoothly. In my second recommendation, translator should spend more time searching websites and take part in accounting clubs which are available nowadays. By learning and exchanging knowledge, translator can have an overview of accounting and understand more and more about accounting terms. 40
52. The third suggestion is that translator may buy some accounting dictionaries which are sold widely in bookshops now. So that, we not only can look up for new word in any sector of accounting field to apply in translating documents but also in improving our accounting vocabulary understanding. PART III: CONCLUSION This chapter provides a conclusion for this thesis. Firstly, the strengths and weaknesses of the thesis are discussed. Secondly, suggestions for further research and a final comment are made. 1. Strength and weakness of the thesis Though there are many books on translation so far, few of them discuss English- Vietnamese translation and particularly. This thesis, however discusses in detail the issues with relevant examples. It is organized in a way that helps readers find it easy to get general ideas about it. 41
53. Nevertheless, there are some limitations in this study that may affect the final results. First, due to the limited time of research, this thesis just studies on the basic accounting terms which are often met in accounting document, and on some popular strategies applied in translating accounting terms, and the terms in the study are not all analysised in particular context or at more deep level. Hence, the analysis can hardly provide a comprehensive approach to the issue. Second, due to the research‟s limited knowledge in the realm of linguistics and translation studies, mistakes in the course of analysis are unavoidable. Finally, a part of terms selected for analysis are somewhat not updated, which might affect comprehensiveness of the study in terms of translation quality. 2. Suggestion for the further research and final comments In the time to come, economy is more and more developing in Vietnam. To have stable development, the business needs to have a good accounting system. Therefore, accounting becomes an important job; and interpretation concerning accounting field is more interesting. This progress requires translations of high quality. Thus, more studies should be carried out so that translating accounting document becomes easier. These studies should touch up on translation from different perspectives, especially the impacts of the translations on their readers because it is the readers that are the final and most important assessors of translations. 42
54. In conclusion, I would like to contribute to the study of English-Vietnamese translations in universities and on the media this thesis. In my opinion, it can be considered a companion of all people who are seeking to improve their English- Vietnamese transition skills as well as the quality of their translations. Hopefully, readers of this thesis can find it useful in their future work and study or at least see it as a reference worth looking at. REFERENCE 1. David Gordon, (1985). Translation theory. FBA Guidelines, Basic Principles and Procedures for translation 2. Hewings, M. (1999). Advanced Grammar in Use: A self-study reference and practice book for advanced learners of English. Cambridge: CUP 3. Kristen Gate House, Key Issues in English for Specific Purposes (ESP) Curriculum Development. 4. Lê, H.T. (2006). Lý thuyết và thực tiễn dịch thuật Anh-Việt: Một số vấn đề về lý luận và phương pháp căn bản. (Theory and practice of English – Vietnamese translation: Issues on arguments and basic methods). Sciencetific research at Vietnam national University‟s level 5. Longman Dictionary of English. (2001). London $ New York: Longman 43
55. 6. Melis, N.M & Albir, A.H. (2001). Assesment in translation studies: Research Needs. From Neubert, A & Shreve, GM. (1992). Translation as Text. Kent, Ohio & London, England: The Kent State University Press 7. Newmark, P. (1995). A text book of translation. New York: Prentice-Hall International 8. Quirk, R & Greenbaum, S. (1987). A University grammar of English. London & New York: Longman 9. Thomson, A.J. & Martinet, A.V. (2003). A practical English Grammar (Fourth edition). Oxford: Oxford University Press 10. Từ điển thuật ngữ kế toán – kiểm toán quốc tế Anh Việt, Đỗ Hữu Vinh, NXB Thanh Niên Internet Source: www.ventureline.com www.reallifeaccounting.com www.accountingcoach.com www.tuition.com.hk/dictionary 44
56. APPENDIX Popular accounting terms in English and their Vietnamese equivalence English Vietnamese Arrears Tiền còn nợ Allocation Sự phân bổ Allowance Khoản miễn giảm Asset Tài sản Capital Vốn Cost Chi phí Cash Tiền mặt Creditor Chủ nợ Debtor Người nợ Debenture Giấy nợ Dividend Cổ tức Discount Chiết khấu Draw Rút vốn 45
57. Post Vào sổ tài khoản Profit Lãi Invoice Hóa đơn Journal Nhật ký chung Inventory Hàng tồn kho Entry Bút toán Liquidity Tính thanh khoản Material Nguyên vật liệu Revenue Doanh thu Cash book Sổ tiền mặt Cash discount Chiết khấu tiền mặt Balance sheet Bảng cân đối kế toán Accounting period Kỳ kế toán Closing stock Tồn kho cuối kỳ Opening balance Số dư đầu kỳ Adjusting entry Bút toán điều chỉnh Cost allocation Phân bổ chi phí Fixed asset Tài sản cố định Fixed cost Chi phí cố định Fixed income Thu nhập cố định Tangible asset Tài sản hữu hình Intangible asset Tài sản vô hình General ledger Sổ cái Actual cost Chi phí thực tế Bad debt Nợ khê 46
58. Current asset Tài sản lưu động Doubtful debt Nợ khó đòi Gross profit Lợi nhuận tổng Accounting equation Phương trình kế toán Direct expense Chi phí trực tiếp Accrued expense Chi phí tích lũy Accrued liability Khoản nợ tồn đọng Trade discount Chiết khấu thương mại Bank loan Khoản vay ngân hàng Bank deposit Tiền gửi ngân hàng Long term borrowing Vay dài hạn Short term borrowing Vay ngắn hạn Single interest Lãi đơn Cash flow Luồng tiền Dead stock Hàng tồn kho khó bán Call deposit Tiền gửi không kỳ hạn Matching fund Vốn tương đáp Net asset Tài sản thuần Net profit Lợi nhuận thuần Net revenue Doanh thu thuần Non-cash charge Chi phí ngoài tiền mặt Non-current asset Tài sản không lưu động Non-trade debt Nợ phi mậu dịch Non-performing loan Khoản vay không còn hiệu quả 47
59. Non-cash asset Tài sản ngoài tiền mặt Non-cash input Đầu vào phi tiền mặt Non-trade receipt Thu nhập phi mậu dịch Currency of payment Đồng tiền thanh toán Rate of income tax Thuế suất thuế thu nhập Depreciation of fixed asset Hao mòn tài sản cố định Cost of goods sold Giá thành hàng đã bán Backlog of order Đơn hàng tồn đọng Book of account Sổ sách kế toán Book of double entry Sổ kế toán kép Book of estimate Sổ ước tính Cost of capital Phí vốn Date of maturity Ngày đáo hạn Deferral of taxes Hoãn thuế Head of account Đề mục tài khoản Chart of accounts Biểu đồ kế toán Balance of account Số dư tài khoản Bill of charge Hóa đơn thanh toán Bill of material Phiếu vật tư BEP Điểm hoà vốn BOM Phiếu vật tư LIFO Nhập sau xuất trước FIFO Nhập trước xuất trước 48
60. NIFO Nhập thay xuât trước VAT Thuế giá trị gia tăng ACB Điều chỉnh chi phí cơ bản AGI Tổng thu nhập hàng năm ASB Ủy ban chuẩn mực kế toán AAR Tỷ lệ lợi nhuận ghi sổ AR Khoản phải thu NWC Vốn lưu động ròng FASB Ban tiêu chuẩn kế toán tài chính EBT Thu nhập trước thuế AP Khoản phải trả CA Kế toán trưởng LILO Phương pháp nhập sau xuất sau HIFO Phương pháp hàng có giá trị cao xuất trước NPV Giá trị hiện tại ròng ROE Thu nhập về vốn cổ phần 49
61. PBT Lợi nhuận trước thuế PAT Lợi nhuận sau thuế 50