理论基础
术语概说
1.1.1.1 世界学者给术语下定义
Many linguists and terminology experts have been striving to establish a precise definition of terminology, yet a universally accepted definition remains elusive The definitions of terminology vary widely, reflecting diverse perspectives and interpretations from different authors.
Some scholars define terms from a philosophical perspective, highlighting that Marxist epistemology teaches us that concepts and judgments are formed during the stage of abstract thinking Terms are not merely symbols; they are essential for the existence of concepts in the human mind Additionally, terms reflect the content of concepts and their connections with other concepts.
In "The Symbolic Nature of Language," renowned Moscow University professor Zvyagintsev argues that the inherent characteristics of terminology distinguish it significantly from everyday vocabulary, aligning it more closely with symbols Key features include: first, terminology is unambiguous and can often be substituted with symbols without altering its meaning; second, it exhibits independence, functioning beyond the constraints of specific language systems without loss of content; third, terminology lacks lexical meaning, representing scientifically processed concepts or phenomena; fourth, while the content of terminology evolves, this development differs fundamentally from the evolution of general word meanings; and fifth, the creation of terminology allows for relative freedom, often unconstrained by linguistic rules.
The logical definition of terms is closely related to epistemology in philosophy Terms are often described as words and phrases that contain scientific, technical, or specialized concepts within a conceptual system Some define terms as naming units that are associated with specific concepts in a particular field of science or technology, interrelated with other names, and collectively forming a system of terminology.
From a terminology perspective, "Introduction to Terminology" defines a term as a vocabulary unit that specifically refers to general (either concrete or abstract) theoretical concepts within a particular field of professional knowledge The author highlights that: 1) terms possess semantic or formal characteristics similar to words or phrases in natural language; 2) terms are utilized within specialized language vocabularies rather than the overall vocabulary of a language; 3) the vocabulary of specialized language serves as a means to denote general concepts of a profession; and 4) terms are components of a system that reflects or models theoretical frameworks, with the description of a professional field being conveyed through these components.
From a linguistic perspective, terminology is defined by various contrasting approaches One viewpoint distinguishes terminology from ordinary vocabulary, suggesting that terms should be excluded from the broader scope of language Conversely, another perspective treats terminology as equivalent to general vocabulary Some scholars assert that "a term is simply a word, possessing all the linguistic characteristics of any word." In contrast, others argue that "a term is not a special type of word, but rather a word used for a specific function," which they identify as the naming function.
Different disciplines offer various perspectives and emphases on the definitions of terms, leading to diverse interpretations within the same field due to methodological differences The requirements of terminology are clearly reflected in its definitions According to Lefer Matski in "Introduction to Linguistics," a term is defined as "a specialized word with a restricted meaning that tends to be unambiguous in accurately representing concepts and naming things." Another scholar, Gaid, asserts that "a term serves a definitional function and possesses strict systematicity and univocality."
Terminology is characterized by the absence of synonyms and homophones within its scientific domain, serving as a semantic unit Some scholars adopt a descriptive approach to define terminology based on its functional role, stating that it is a component of a comprehensive terminology system This definition encompasses all variations of a specific word or stable phrase related to a particular professional activity.
1.1.1.2 中国学者给术语下定义
Chinese scholar Zheng Shupu, in his paper "On the Definition of Terminology," expresses the view that "terminology is the key to encapsulating the systematic knowledge of a discipline." The author first elaborates on this concept by
Keywords serve as the central terms that highlight the primary role of terminology within specialized vocabulary They can manifest as single words, phrases, or lexical units, which is a defining characteristic of terminology Additionally, the assertion that terminology "consolidates a discipline's systematic knowledge" reflects its inherent systematic and logical qualities The term "consolidate" also suggests that terminology involves a process of summarizing and generalizing concepts.
1.1.1.3 越南学者给术语下定义
The issue of defining terminology has garnered significant attention from both international and Vietnamese scholars An increasing number of researchers are contributing to this discourse by offering their definitions of terms Let's explore some typical definitions in this context.
Theo Hoàng Văn Tu trong tác phẩm "Ngôn ngữ học đại cương", thuật ngữ được định nghĩa là từ hoặc cụm từ được sử dụng trong các lĩnh vực khoa học, công nghệ, chính trị, ngoại giao, nghệ thuật và có ý nghĩa đặc biệt, nhằm diễn đạt chính xác các khái niệm và tên gọi của sự vật trong các lĩnh vực đó.
Trong cuốn "Giáo trình tiếng Việt," Đỗ Hữu Châu định nghĩa thuật ngữ là những từ chuyên biệt được sử dụng trong một lĩnh vực khoa học, ngành nghề hoặc công nghệ cụ thể Những từ này có đặc điểm là tính đơn nghĩa, nhằm biểu thị một khái niệm hoặc hiện tượng khoa học và kỹ thuật nhất định.
Chúng tôi cho rằng, định nghĩa thuật ngữ của Nguyễn Thiện Giáp ngắn gọn nhưng toàn diện, nêu rõ đặc điểm của thuật ngữ: "Thuật ngữ là một phần của ngôn ngữ, bao gồm các từ và cụm từ cố định, là tên gọi chính xác của các khái niệm và đối tượng thuộc lĩnh vực chuyên môn."
In summary, terminology is a multifaceted and complex concept that varies across different disciplines, each emphasizing distinct aspects of its definition As terminology research evolves in depth and breadth, so too does the understanding of its definitions Currently, terminology is recognized as a collection of designations used to represent concepts within specific fields, serving as conventional linguistic symbols that express or define scientific ideas through spoken or written language Terminology can consist of single words or phrases, but its primary purpose is to standardize professional concepts.
翻译理论
1.3.1 翻译的定义
Translation is a transcendent linguistic activity that involves accurately and completely re-expressing the content of one language into another It encompasses the reproduction of information from the source language to the target language, maintaining semantic and stylistic equivalence While translation is often seen as an individual endeavor, it is fundamentally a social activity and a highly interdisciplinary field Here are several typical definitions of translation.
According to Soviet translation theorist Barhudarov, translation is the process of transforming the speech products of one language into those of another, while preserving the content and meaning unchanged.
Contemporary American translation theorist Eugene A Nida defines translation as the process of conveying the information from the source language into the target language using the closest and most natural equivalent expressions, while considering both semantics and style.
Many scholars now believe that translation involves the accurate and fluent conversion of information from one language to another It is a process of transforming relatively unfamiliar expressions into more familiar ones.
Translation standards serve as essential guidelines that govern translation activities, acting as a measure of translation quality and a goal for translators to strive for As a central issue in translation theory, these standards vary significantly due to the long history of translation as a cultural exchange activity Translators come from diverse social and linguistic backgrounds, leading to differing perceptions and expectations of translation's essence, which in turn results in a multitude of translation standards.
在中国，影响最深的翻译标准应该是严复提出的的 “信、 达、雅”。
Mr Lu Xun advocated for a balance between "faithfulness" and "smoothness" in translation, emphasizing that "any translation must consider two aspects: firstly, it should be easily understood, and secondly, it must preserve the original work's richness."
Modern translation standards can be summarized by the four concise principles of "faithfulness" and "fluency." Faithfulness emphasizes the necessity for translators to accurately and completely convey the original text's ideas and content without unauthorized alterations, while respecting the author's thoughts, viewpoints, and emotions Fluency requires that the translated language adheres to norms and is easily understandable, utilizing contemporary, accessible language to ensure the translation is straightforward, smooth, fresh, and vivid Two hundred years ago, British translator Tytler outlined three key principles for translation: first, the complete transfer of the original meaning to the translation; second, the translation must retain the original's style and tone; and third, the translation should be as fluid and effortless as the original text.
Eugene A Nida emphasizes the importance of focusing on the response of the target audience in translation, comparing it to the response of the original audience He argues that "the essence of translation is the recreation of information." Nida believes that the standards for measuring translation quality extend beyond the comprehensibility of individual words and grammatical correctness; they also encompass the overall reaction elicited from readers by the translated text According to Nida's theory, effective translation should prioritize the impact on the audience.
Achieving "absolute consistency" in translation is unattainable; it remains merely an ideal Nida posits that translators should strive for "equivalent expressions" rather than "identical phrases." He emphasizes the importance of seeking meaningful correspondence in translation, highlighting that the goal is to convey the original message effectively rather than to replicate it verbatim.
Translation expert Zhu Guangqian noted that while most literary works can be translated, the resulting translations are only approximate reflections of the original text He emphasized that achieving absolute fidelity in translation is an ideal that is difficult to realize in practice.
Mr Lin Yutang believed that absolute fidelity in translation is impossible, stating that the best a translator can achieve is a relative fidelity, often around 70% to 90% He emphasized that the notion of 100% fidelity is merely a dream Ultimately, the standards of translation must be considered relative rather than absolute, while still striving to reach the highest ideal possible.
In terms of standards for scientific translation, accuracy is paramount; it is essential to understand and convey the scientific content, particularly ensuring that technical terms are precise and faithful to the original text Conciseness is also crucial, requiring clear and straightforward language, sentence structure, and overall writing style Additionally, adherence to norms is important, meaning that language, terminology, formulas, style, and measurement units must be standardized and comply with relevant national and international standards.
1.3.3 翻译的种类
翻译种类有很多，我们在这里主要谈到汉越互译的基本种类。
Translation work can be categorized into three main types: oral translation (interpreting), written translation (translation), and machine translation Interpreting includes consecutive interpreting and simultaneous interpreting, each with distinct characteristics Written translation allows translators ample time to analyze the source material, refine wording, and consult references, leading to a higher standard of quality; however, this also makes it easier for readers to identify errors In contrast, interpreting requires immediate, clear, and accurate expression of speech in another language, leaving no time for the interpreter to ponder While consecutive interpreting allows for phased listening and expression, simultaneous interpreting demands that the interpreter listen and translate concurrently Due to the urgency of interpreting, the final product must effectively convey the main ideas.
Machine translation, typically performed by computer software, meets basic accuracy requirements, especially for translating individual words However, it reveals its limitations when translating sentences and paragraphs due to the inherent emotions and flexibility of human language, which machines cannot fully comprehend Therefore, while it is beneficial to use machine translation to some extent, excessive reliance on it is not advisable.
其次，就翻译程度而言，可以分为全文翻译和部分翻译
Translation can be categorized into four main types: literary translation, political translation, scientific translation, and official correspondence translation Literary translation emphasizes artistic expression and creativity, focusing on elements such as tone, style, and nuance In contrast, political and scientific translations prioritize accuracy and objectivity Official correspondence translation requires practicality, being concise and clear while adhering to a formal style without unnecessary embellishments.
术语研究状况
1.4.1 术语在世界上的研究状况
Terminology is a relatively young and niche discipline, yet its origins trace back to the dawn of human social activity The emergence of terms parallels the history of human societal interactions The use of philosophical concepts and terminology during ancient Greece and Rome reflects a significant period in the development of European scientific and cultural prosperity.
术语学在 20 世纪三十年代初期正式创立。从那时起，术语学的理 论、原则和方法开始广泛应用于各个专业领域的术语规范工作。一般认 为，术语学作为一门学科，是奥地利术语学博士欧根ã于斯特(Eugen wuister，1898—1977)教授提出来的，他也是术学中维也纳学派的创始
人 。 其 他 如 前 苏 联 的 察 普 雷 金 (Chaplygin,1868 — 1942) 、 洛 特
In the early 1930s, researchers like Lott (1898—1950) began their studies in terminology, with Lott's work "Principles of Scientific Terminology" serving as a foundational theoretical framework for terminology efforts in the former Soviet Union Alongside Lott, the aerodynamics expert Chapregin emerged as a key figure in the Moscow school of terminology The Prague school of linguistics, which has continued to influence terminology studies in Czechoslovakia, also focused on terminology standardization during this period, drawing inspiration from Prague structuralism In the 1970s, the Quebec school of terminology gained prominence in Canada, achieving significant advancements in terminology databases and translation, including machine translation At Laval University in Quebec, Professor Rondeau established lectures on terminology theory, fostering the development of master's and doctoral programs in the field.
1.4.2 术语在中国的研究状况
China is one of the world's oldest civilizations, boasting a unique system of ancient science and technology This rich heritage reflects significant achievements and concepts from antiquity, highlighting the country's proud traditions in these fields.
Over 2,000 years ago, China's first dictionary, "Er Ya," included numerous terms related to the initial concepts of humanities and natural sciences The Tang Dynasty's "Yi Qie Jing Yin Yi" annotated Buddhist terminology, while the Northern Song Dynasty's "Ying Zhao Fa Shi" established terminology for the construction industry In the Ming Dynasty, Li Shizhen's "Ben Cao Gang Mu" named a vast array of animals, plants, and minerals Xu Guangqi's "Nong Zheng Quan Shu" introduced many terms in agriculture, soil, and water engineering Additionally, Song Yingxing's "Tian Gong Kai Wu" contained numerous engineering and technical terms Other reference works, such as the Qing Dynasty's "Ge Zhi Jing Yuan" and the 1936 compilation of "Ci Hai," demonstrate that China has long adhered to scientific principles in the naming and interpretation of terminology.
1.4.3 术语在越南的研究状况
The establishment of scientific terminology in Vietnam occurred relatively late, with Vietnamese scholars beginning to pay attention to the issues of terminology creation and research only in the early twentieth century These scholars expressed their views in various publications.
时杨广含（Dương Quảng Hàm）和阮文盛（Nguyễn Văn Thịnh）是比较 著名的学者。
In the 1930s, the establishment of the Communist Party of Vietnam marked the gradual introduction of scientific terminology into the Vietnamese language Initially, this influx primarily consisted of terms from the social sciences, particularly in the fields of politics and philosophy, before later expanding to encompass other disciplines.
In August 1945, the successful revolutionary movement established Vietnamese as the official language of Vietnam, leading to a significant emergence of scientific terminology Following the country's unification in 1975, efforts to develop and standardize terminology continued to advance nationwide.
Nghiên cứu về thuật ngữ học tại Việt Nam chủ yếu dựa trên thực tiễn, nhằm xây dựng các thuật ngữ khoa học và công nghệ Do đó, đã có nhiều từ điển thuật ngữ tiếng Việt - ngoại ngữ được xuất bản Tuy nhiên, việc nghiên cứu chuyên sâu về hệ thống thuật ngữ của một ngành khoa học cụ thể còn rất hạn chế Chúng tôi nhận thấy rằng luận văn tiến sĩ của Lưu Vân Lăng về vấn đề xây dựng thuật ngữ khoa học và tác phẩm của Vũ Quang Hào về thuật ngữ quân sự tiếng Việt là những đóng góp đáng kể trong lĩnh vực này.
Bài viết "Thuật ngữ - Đặc điểm và cấu trúc" của Nguyễn Thị Bích Hà nghiên cứu về cấu trúc đặc trưng của thuật ngữ thương mại trong tiếng Nhật và tiếng Việt Đồng thời, Nguyễn Thị Kim Thanh cũng đóng góp với tác phẩm "Thuật ngữ điện tử trong tiếng Việt", làm nổi bật những đặc điểm riêng của các thuật ngữ trong lĩnh vực điện tử.
信-电子术语考察》等比较少见。
In China, a master's thesis titled "Research on Accounting Terminology" by Niu Ningxin highlights the characteristics of accounting terms, focusing on the issues of standardization and normalization Meanwhile, there has been no research on accounting terminology in Vietnam, indicating that the study of financial accounting terminology and its Chinese-Vietnamese translation is a relatively new research direction.
Terminology is a crucial component of language development, representing a multifaceted and complex concept Different disciplines may emphasize various aspects of terminology, leading to diverse definitions, which is quite normal As research on terminology evolves in depth and breadth, its definitions also change.
As research methodologies evolve, the definitions of terminology continuously adapt Currently, terminology is understood as a collection of designations used to represent concepts within specific academic fields It serves as a conventional linguistic symbol, expressed through speech or writing, to delineate scientific concepts and facilitate the exchange of ideas and knowledge Terminology can consist of single words or phrases, but its primary purpose is to standardize professional concepts.
Key characteristics of terminology include: 1) Professionalism: Terminology expresses specialized concepts within various fields, resulting in limited usage among a smaller audience 2) Scientific Accuracy: The semantic scope of terminology is precise, marking specific concepts and distinguishing them from similar ones 3) Uniqueness: Unlike general vocabulary, terminology is unambiguous within a specific professional domain, although the same term may represent different concepts across various fields 4) Systematic Nature: The significance of each term is determined within the broader conceptual framework of its respective science or technology 5) Internationality: Specific scientific concepts are generally consistent across countries, and terminology serves to express these concepts, thereby necessitating an international dimension.
一般术语有三种构成方式，即：一些术语是由本民族的一般词汇
（包括一些词素）构成；一些术语来自专名；一些术语来自外来语。
术语根据其使用范围，可以分为：纯术语，一般术语和准术语。
Accounting terminology refers to specialized terms used within the accounting field to uniformly describe specific concepts and entities In other words, it serves as a standardized linguistic or textual symbol that precisely defines accounting concepts.
会计术语的主要特征是：准确性，单义性，系统性，简洁性，稳 定性和衍生性。
现代汉语财务会计术语的特点
财务会计术语的判定标准
To describe the characteristics of modern Chinese financial accounting terminology, it is essential to first determine whether these terms qualify as technical terminology This assessment is based on several criteria.
Each term has an intrinsic structure composed of interconnected elements, where each component plays a specific role and function, contributing to the overall meaning of the term.
From a semantic perspective, a term must convey a complete concept, with each element within the term reflecting characteristics of the concept it represents In other words, every component of a term contributes to its overall meaning, and therefore, terms should not include conjunctions such as "and" or "with." Additionally, terms need to be concise; the inclusion of these conjunctions compromises their simplicity and precision Consequently, phrases that contain conjunctions cannot be considered true terms.
Terms are naming units that can only be expressed as words or phrases Consequently, phrases that contain various pause indicators and have descriptive qualities cannot be considered standard terminology.
Fourth, terminology should be precise and concise, as the inclusion of the particle "的" can weaken the rigor of the terms Additionally, "的" lacks substantive meaning and does not convey or reflect the content of concepts.
Terms cannot be defined by their individual components, especially when they contain the character "的." Therefore, any words that include "的" do not qualify as complete terms.
财务会计术语统计
Based on the established criteria, we filtered and selected 385 financial accounting terms from the 400 entries in the "Accounting Dictionary." Key terms include assets, foreign exchange, cash, reconciliation statements, exchange rates, current assets, monetary funds, bank deposits, moving averages, bank draft deposits, direct write-off method for bad debts, letter of credit margin deposits, and bank statement reconciliation, among others.
下面的 15 条词目不能算是术语：
1 材料收、发、结存分类汇总表
2 债券溢价与折价的直线摊销法
3 债券溢价与折价的实际利率摊销法
4 主营业务税金及附加
5 产品销售税金及附加
6 会计利润与应税所得的永久性差异
7 会计利润与应税所得的时间性差异
8 以前年度损益调整
9 经营活动产生的现金流量
10 投资活动产生的现金流量
11 筹资活动产生的现金流量
12 经营活动现金流量计算的直接法
13 经营活动现金流量计算的间接法
14 部分营业利润和资产表
15 会计政策变更的累计影响数
财务会计术语的特点
2.2.1 财务会计术语的长度信息
Based on the criteria outlined, we selected 385 financial accounting terms from the 400 entries in the "Accounting Dictionary." Now, let's take a closer look at the length information of these financial accounting terms.
The term "character length" refers to the number of characters contained within a term We conducted a manual count of financial accounting terminology using the "Accounting Dictionary," and the results are as follows:
表 1 财务会计术语含字长度分布表
术语含字长度 术语条数 百分比（%） 术语例子
5 78 20.26 长期应付款
6 66 17.14 非货币性交易
7 26 6.75 固定资产大修理
8 17 4.42 固定资产折旧年限
9 10 2.60 银行存款余额调节表 10+ 5 1.30 非生产经营用固定资产
Table 1 presents the statistical results of the word count and percentage of financial accounting terminology The length of these terms ranges from 2 to 13 characters, with the majority falling between 2 and 9 characters In fact, terms consisting of 2 to 9 characters account for 98.7% of the total terminology.
从表 1 我们可以看到 4 字术语最多，占 32.73%。其次是 5 字和 6 字术语，它们分别占 20.26%和 17.14%。正是这个原因所以财务会计术 语的平均长度为 4.9299 字/条。其中由 4，5，6 字构成的财务会计术语 占主导地位。由 2，3 字构成的术语与 7，8，9 字构成的术语数量差不 多相等。10 字以上的术语是很少，甚至只是个别的了。最长的术语是由
13 个字构成，但只有一个。
Financial accounting terminology is characterized by its brevity and clarity This succinctness is a fundamental trait of accounting terms, making them easy to read and remember By simplifying terminology while maintaining accuracy, it enhances the usability and communication of these terms.
2.2.1.2 财务会计术语的词长
术语包含的词数，叫做术语含词长度，简称“词长”。 我们从
《会计辞典》对财务会计术语进行人工统计。其统计结果如下：
表 2 财务会计术语含词长度分布表
术语含词长度 术语条数 百分比（%） 术语例子
3 130 33.77 固定资产盘亏
4 28 7.27 短期投资跌价准备
5 13 3.38 固定资产重置完全价值 6+ 3 0.78 融资租凭固定资产租凭费
财务会计术语平均含词长度：
总词数/术语总条数 = 951/385 = 2.47（词/条）
表 2 的统计数据表明财务会计术语的词长分布在 1 至 7 个词之
In the analyzed content, single-word terms account for 14.80% of the total, while phrases consisting of 1 to 5 words make up a significant 99.22% There are very few terms that consist of more than 6 words.
表 2 也体现出，由两个单词组成的术语是最多占财务会计术语总
In the Chinese language, approximately 40% of phrases are composed of four characters, which may relate to the concept of symmetry in word formation This prevalence of four-character phrases, known as "four-character idioms," is a notable feature of Chinese linguistic structure.
其次是由 3 个单词组成的术语，其所占的比例为 33.77%。可见，
Terms consisting of two to three words dominate the landscape, closely linked to the word count of the terms themselves This dominance is reflected in the prevalence of terms made up of four, five, or six words, highlighting a significant trend in terminology formation.
2 个单词和 3 个单词组成的术语也占主导地位。
Our analysis of financial accounting terminology reveals results comparable to studies conducted by scholars in the technology sector Specifically, terms within the technology field predominantly consist of 2 to 4 words, with the overall word length distribution typically ranging from 1 to 6 words.
2.2.2 财务会计术语的结构特点
2.2.2.1 单词型术语的结构
According to our statistics, the "Accounting Dictionary" contains a total of 385 financial accounting terms Among these, 57 terms are single-word terms, representing 14.8% of the total financial accounting terminology Within this group of 57 single-word terms, 25 are composed of two characters, while 32 are made up of three characters.
（一）由 2 个字构成的单词型术语
由 2 字构成的单词型术语共有 25 个，其结构如下：
表 3：由 2 字构成的单词型术语结构分析表
术语结构 术语条数 百分比（%） 术语例子
偏正式 8 32 坏账，商誉
联合式 8 32 资产，材料
支配式 4 16 投资，贴息
主谓式 3 12 费用，盘存
补充式 1 4 折旧
附加式 1 4 汇率
从表 3 我们可以看出，由 2 字构成的单词型财务会计术语一共有
There are 25 types of compound words, categorized into six structures: attributive, compound, governing, subject-predicate, supplementary, and adjunct These structures also represent the formation methods of compound terms in scientific and technical language.
In compound words, the two morphemes exhibit a hierarchical relationship, with the latter serving as the main element and the former modifying or limiting it, thus establishing a subordinate relationship In other words, this structure creates a specific semantic connection between the two components.
The terminology in financial accounting consists of structures formed by two morphemes that denote a relationship of modification and being modified, as well as limitation and being limited This type of structure includes eight specific terms that are composed of two-character words.
语的 32%。同时，这 8 个术语全部都是名词，如：“坏账”，“商 誉”，“现金”等等。
This term is formed by the combination of morphemes that have the same, similar, related, or opposing meanings In financial accounting terminology, such structures account for 8 instances, representing 32% of the two-character word-based terms.
有 6 个是名词如：“资产”，“材料”等和 2 个是动词如:“亏损”。
The term consists of two morphemes, where the first indicates an action and the second represents the object of that action, establishing a relationship of dominance and subordination In financial accounting terminology, this structure accounts for 16% of word-based terms, with all being verbs, such as "investment" and "interest subsidy."
