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ACADEMICIA
ACADEMICIA
A n I n t e r n a t i o n a l
M u l t i d i s c i p l i n a r y
R e s e a r c h J o u r n a l
(Doubl e B l i nd Ref ereed & P eer Revi ew ed Journal )
DOI:
10.5958/2249-7137.2021.00303.7
ACTUAL ISSUES OF RENDERING ACCOUNTING-AUDITING
TERMINOLOGICAL SYSTEM IN TRANSLATION
Madalieva D.B*; Akhmedov O.S**
*Lecturer of the Department of English language,
Tashkent Institute of Irrigation and Agricultural Mechanization Engineers,
UZBEKISTAN
**Doctor of Science,
Uzbek State World Languages University,
UZBEKISTAN
ABSTRACT
In the article, the translation of English accounting-auditing terminological system with the
application of pragmatic linguistics approach is described. It also underlines the significance of
defining the type of official materials that include the accounting-auditing terminological system
text types, such as specialized or popular periodical ones. The consideration of the target reader
in the given article appears as a key factor while choosing the appropriate translation of an
English polysemantic accounting-auditing terminological system.
KEYWORDS:
Accounting-Auditing, Pragmatic, Terminological, Linguistics, Cognitive Aspect,
Context, Mono-Semantic And Poly-Semantic Lexis, Term, Equivalency.
INTRODUCTION
At present time the classification and description of terms in accounting and auditing areas,
linguistic analysis of different structural languages, definition and development of methods,
methods and methodologies of the terminology are one of the most important issues facing world
linguists.
It is not a secret that linguistics pay a great attention to the translation of economic terms from
English into Uzbek because from year to year it can be observed the development of economic
relations between states, legal entities and individuals, which requires training specialists that
meet the requirements of labor market. Every day more and more people enter into market
relations with foreign companies. As a result, an adequate translation of economic vocabulary
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ACADEMICIA
becomes very important in order to prevent possible misunderstanding between the participants
of communication.
Definitely, the accounting-auditing terminological system in English and Uzbek is somewhat
complex and typical, that requires the interpretation of terminological units in terms of their
meaning and interpretation. In fact, this law is an important principle that is applicable to any
spheres of term. In addition, studies focusing on the study of terminology systems of different
languages have given a great importance to the analysis of terminology.
In fact, the economy includes various areas of activity: industry, agriculture, trade, stock
exchange and communication. Therefore, it is necessary to consider the possibility of the
presence in any type of the text the economic orientation of vocabulary from other fields. Each
sector of the economy has its own specific units that require the search for the most accurate
translation of a specific expression, taking into account the economic, legal, political and cultural
realities of a particular country.
MATERIAL AND METHODS
Undeniably, translation-across languages and cultures have a critical role in accounting. This
sphere is required in international trade, in operating and accounting for multinational
enterprises, in creating, implementing and enforcing international accounting laws and standards,
in delivering accounting education to international cohorts of students, and in conducting
international and intercultural research. Financial statements and annual reports, standards and
standard setting discourse, teaching materials and publication of research findings all require
translation for at least some constituents. Accounting research explores annual report narratives
or regulatory discourse, employs content analysis or disclosure indices, conducts interview,
experimental and survey research, and draws on theoretical frameworks, all often across cultural
and language boundaries.
That is why, while translating accounting-auditing terminological system, in most cases, from
English into Uzbek, linguists try to find an equivalent, which is a very difficult task, since many
terms have entered to Uzbek language quite recently and it is not always possible to impose them
on the economic realities of Independent Uzbekistan.
The cognitive approach to the studied stratum of foreign words allows us to consider the
structure of knowledge in the human mind. Consequently, both the process of translating terms
and the process of borrowing seems appropriate to consider from the standpoint of cognitive
linguistics, since they represent two aspects of the same phenomenon-inter language interaction.
In this context, terms are understood as cognotypes, and their multi-valued variants, synonyms
and homonyms - as variants of the cognotype [8] i.e. units of the met language of a certain
sphere of use, denoting a special concept that includes the specific field of knowledge of the
speaker [3].
Theory
Adequate translation of the accounting-auditing terminological system accelerates the process of
information exchange between specialists around the world. When translating a lexical unit, it is
necessary to take into account the peculiarities of the economic vocabulary as a whole, namely,
accuracy of information, lack of emotional coloring, brevity and systematicity [4]. Thus, the
ISSN: 2249-7137 Vol. 11, Issue 2, February 2021 Impact Factor: SJIF 2021 = 7.492
ACADEMICIA: An International Multidisciplinary Research Journal
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ACADEMICIA
translator must correlate the world of the addressing and receiving sides and possess the
cognitive apparatus of economics.
The main problem is that a large number of lexical units belonging to the accounting-auditing
terminological sphere have several translation options and in most cases, it does not concern all
words, but individual words. This fact makes it possible to subdivide economic vocabulary into
single-translation and multi-translational. Translating terms are terms that have one equivalent in
the language of translation, and translations, respectively, have several equivalents in translation
[10]. For example, the term “account” has several translation options:
1) an account; account entry;
2) report (financial);
3) the period while exchange transactions, concluded with the closing of the position on the
accounting day;
4) a broker’s record of transactions executed on behalf of a client;
5) reporting;
6) accounts;
7) business books.
Translating terms in most cases are expressions and phrases that have one translation option, but,
speaking separately, they can be multi-valued.
In order to overcome different translation while translating accounting-auditing terms from
English into Uzbek, it is necessary to take into account the cognitive models that underlie one or
another text [9]. Thus, in highly specialized accounting-auditing texts, facts and reports on the
state of stock markets are usually given, and reports on companies’ profits and losses analyzed.
RESULTS AND DISCUSSIONS
Popular accounting-auditing texts most often describe people, who have achieved some success
in the economic sphere, or unusual projects or ideas. Accounting-auditing terminological texts
include features of the above two types, combining various elements. For example:
Across the country, myriad independent contractors and small service firms have sprung up to
supply streamlined corporations with skills ranging graphic design to bill collecting and
executive recruiting .
In the above example, the term “corporation” has several translation options: 1) association; 2)
corporation; 3) joint stock.
In our opinion, in this case it is better to use the equivalent of “corporation”, since the article in
question is highly specialized, which means that the readers of this publication have basic
knowledge on the topic. Thus, while translating such texts, it is best to use equivalent borrowings
in the target language, since it is assumed that the readers of this publication are experts in the
field of economics. For popular-economic texts, it is best to use metaphors that will help to make
economic terminology accessible to a wide range of readers, who have only the most general
idea of the meaning of certain accounting-auditing terms.
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It is important to mention encouraging submissions that address topics relating to language,
culture and translation in accounting, auditing and accountability. The following topics are
possible topics for including:
•
Limits of equivalence in accounting translation.
Problems and opportunities of ambiguity in accounting terminology.
4.
Translation and power: communication, dissemination, legitimization, lobbying, social change
5.
Ideological, cultural, social, legal and/or political implications of translation and non
translation in accounting
Cognitive and cultural bias and vested interests in translation.
English as a lingua franca: cultural dominance, values, identities and ideologies.
Transformation of accounting systems and cultures, professions, societal and cultural contexts
of change.
Professional socialization in international contexts.
International accounting education.
Accounting history across languages and cultures: translation and language change.
Implications for standard setting, consultation and the IASB due process.
Implications for implementation of international accounting rules/standards.
•
Probability/uncertainty expressions in accounting standards.
•
Translations of rules versus principles.
•
Economic implications of accounting translation.
•
Accounting research across languages and cultures: research instruments, narratives,
experiments, surveys, interviews and oral history, theoretical frameworks in translation
(Foucault, Bourdieu, Weber, Habermas etc.).
•
Implications for translation of the dissemination of research findings in English language
academic journals.
CONCLUSION
Summarizing it can be suggested that while working with accounting-auditing terminological
texts, the translator must take into account the peculiarities of the translation inherent in the two
types of text described above. It is the basic difficulty of the work, since it is necessary to take
into consideration not only the type of text, but also the context, contextual determinants (lexico-
syntactic, morphological and lexical-phrasal), as well as the economic and political realities of
the country to which readers are oriented edition.
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