Variation in Spanish accounting terminology

IF 0.9 4区文学 0 LANGUAGE & LINGUISTICS

Terminology Pub Date : 2021-12-17 DOI:10.1075/term.20039.gar

Marta García González

引用次数: 1

Abstract

The paper discusses the main results of an analysis of Spanish accounting terminology, based on the exploitation of three different corpora. The analysis was aimed at measuring the level of terminology variation in Spanish accounting and at assessing the suitability of accounting standards and companies’ financial statements for terminology extraction in the translation of accounting texts. The results evidence a terminological variation of around 25% in international accounting standards and a considerable lack of consistency in the use of accounting terminology in the financial statements of Spanish companies, both in the Spanish originals and in their English translations.

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西班牙会计术语的变化

本文以三种不同语料库为基础，讨论了对西班牙语会计术语分析的主要结果。分析的目的是衡量西班牙会计术语变化的程度，并评估会计标准和公司财务报表在翻译会计文本时抽取术语的适宜性。结果表明，在国际会计准则中，术语差异约为25%，在西班牙公司的财务报表中，无论是在西班牙语原件还是在其英语翻译中，会计术语的使用都相当缺乏一致性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Terminology Multiple-

CiteScore

1.60

自引率

0.00%

发文量

期刊介绍： Terminology is an independent journal with a cross-cultural and cross-disciplinary scope. It focusses on the discussion of (systematic) solutions not only of language problems encountered in translation, but also, for example, of (monolingual) problems of ambiguity, reference and developments in multidisciplinary communication. Particular attention will be given to new and developing subject areas such as knowledge representation and transfer, information technology tools, expert systems and terminological databases. Terminology encompasses terminology both in general (theory and practice) and in specialized fields (LSP), such as physics.