INTRODUCTION
Reason of the study
In the business realm, the adage "you cannot manage what you cannot measure" holds true, particularly for accounting systems As one of the fastest-growing sectors in today's business landscape, accounting involves the recording, classifying, summarizing, and interpreting of financial activities that can be quantified in monetary terms.
In today's world, accounting is crucial for the success of businesses, particularly in management accounting It serves as a fundamental component that enables organizations to function effectively, making it indispensable for any business operation.
Management accounting, originating during the 19th century industrial revolution, focuses on supplying accounting information to organizational managers This information aids in making informed business decisions, enhancing their management and control capabilities.
Learning and teaching English in the context of management accounting is increasingly essential due to the growing popularity of this field As more learners engage with management accounting, they often encounter challenges in translating specialized terms, which differs significantly from literary translation due to its need for precision and accuracy To aid students in comprehending accounting documents, I aim to clarify the definition of accounting and explore effective methods for translating English public relations terminology into Vietnamese This focus on translation within management accounting terms is the driving force behind my research for my thesis.
Aims of the study
The study on translation of basic management accounting terms aims to figure out an overview on translation strategies and procedures commonly employed in translation of basic management accounting terms
In details, my graduation paper aims at:
- Collecting and presenting basic English terms in management accounting
- Providing their Vietnamese equivalences or expressions
- Preliminary analyzing translation strategies and procedures employed in the translation of these English terms into Vietnamese
- Providing students major in the subject and those who may concern a draft and short reference of basis English terms in management accounting and their corresponding Vietnamese
This study aims to enhance readers' understanding of how information from written text and visual presentations relates to management accounting terms, ultimately aiding them in effective translation.
Studying management accounting terminology demands significant time and effort Due to constraints in time and knowledge, my research is limited to translation and translation strategies, along with a contrastive analysis of fundamental management accounting terms in English and Vietnamese.
Methods of the study
Management accounting terms can be researched through various sources, including management accounting textbooks, accounting dictionaries, specialized academic books utilized in universities, and online resources.
Then, from the collected data I will analyze their futures to find the suitable procedures used to translation them from English into Vietnamese.
Design of the study
This study includes three main parts:
Part I is an Introduction, consist of reason of study, scope of study, method of study, design of study
Part II is the main part of this paper which is entitled Development, containing 3 parts:
- The first is the theoretical background with definitions, types, strategies of translation general and ESP translation in general, ESP in management accounting terms, translation equivalence and non-equivalence
- The second part is the study on translation of basis English terms related to management accounting from English into Vietnamese with terms and translation strategies
- The third part is implication of study with difficulties and some suggestion for management accounting translation
Part III is the Conclusion include summary of the study and suggestion for further study
THEORETICAL BACKGROUND
Translation theory
Translation is a fundamental operation that transcends various aspects of life, playing a crucial role in literature, culture, religion, commercial advertising, popular entertainment, public administration, immigration, and education Its significance is reflected in the multitude of definitions and extensive literature available on the subject, providing a solid theoretical foundation for understanding translation.
Translation is the replacement of text material of this language ( source language) with text material of another (target language)
Translation is the process of changing something that is written or spoken into another language
Translation involves interpreting the meaning of a text and creating an equivalent version in another language The original text is referred to as the "source text," while the language it is translated into is known as the "target language." The end result is often referred to simply as a "translation," which conveys the same message as the original.
Translation is basically a change of form…in translation the form of the Source Language is replaced by the form of the receptor (Target Language)
Translation is the process of finding a target language equivalent for a Source Language utterance
Translation is a process that involves converting a written source language (SL) text into an equivalent target language (TL) text This transformation necessitates a comprehensive understanding of the syntax, semantics, and pragmatics of the SL, along with analytical processing skills.
Translation is the act of transferring through which the content of a text is transferred from the SL into the TL
Translation is an act of communication which attempts to relay, across cultural and linguistic boundaries, another act of communication
Translation is rendering a written text into another language in a way that the author intended the text
_Bui Tien Bao- Ha Noi National University_
Translation consists of reproducing in the receptor language the closest natural equivalent of the source language message, first in terms of meaning and secondly in terms of style
Translation is a bilingual mediated process of communication which ordinarily aims at the production of a TL text that is functionally equivalent to a SL text
Translation involves the transfer of meaning from a text in one language into a text in another language
Translation is a process of communication whose objective is to import the knowledge of the original to the foreign reader
Translation is to be understood as the process whereby a message expressed in a specific source language is linguistically transformed in order to be understood by readers of the target language
Translation is a text with qualities of equivalence to a prior text in another language, such that the new text is taken as a substitute for the original
Despite minor variations in expression, these concepts highlight the significance of finding the closest equivalent meaning through the careful selection of suitable lexical and grammatical structures in the target language, as well as considering the communication situation and cultural context Additionally, the process of translating between languages involves different types of translation, which will be explored in the following section.
Translators face the challenge of deciding between literal and free translation methods, influenced by factors like the translation's purpose, the target audience, and the type of text This decision is crucial for effectively conveying opinions and ensuring accurate communication of the main issue.
Peter Newmark (1988:45) identifies eight methods of translation, which he categorizes based on their emphasis on the source language (SL) and target language (TL) He presents these methods in a flattened diagram to illustrate their relationships and distinctions.
Adaptation Free translation Idiomatic translation Communicative translation
Interline translation involves placing the target language (TL) directly beneath the source language (SL) words, maintaining the original word order and using the most common meanings for translations Cultural terms are translated literally This method is primarily utilized to grasp the mechanics of the source language or to clarify challenging texts as a preliminary step in the translation process.
Mary is a student living and learning in America
Mary là một sinh viên đang sống và học tập tại Mỹ
Literal translation involves a direct word-for-word conversion from the source language (SL) to the target language (TL), where each SL word corresponds to a TL word, despite potential differences in primary meanings This method translates SL grammatical structures into their closest TL equivalents while often neglecting the context of lexical items As a fundamental step in both communicative and semantic translation, literal translation serves as the starting point for the translation process, highlighting issues that need to be addressed.
I did not receive any sum of bonus in last year
Tôi đã không được nhận bất kỳ một khoản tiền thưởng nào trong năm ngoái
This approach aims to accurately convey the original's contextual meaning while adhering to the grammatical structures of the target language It carefully translates cultural terms and maintains the level of grammatical and lexical deviation from the norms of the source language The method strives to remain fully faithful to the intentions and textual expressions of the original writer.
Whoever wants to hurt her shall first go over my corpse Đứa nào muốn đụng tới cô ấy thì bước qua xác tao đã
Semantic translation differs from faithful translation only in as far as it must take more account of the aesthetic value of the SL text, compromising on
Semantic translation offers greater flexibility compared to the dogmatic approach of faithful translation, ensuring that the final version is coherent without relying on cultural equivalents or causing any jarring assonance or repetition According to New Mark (1982:22), this method allows for a more nuanced interpretation while making minimal concessions to the readership.
“…semantic constraints of the target language, to reproduce the price contextual meaning of the author”
It’s never too late to learn
Học không bao giờ muộn
This is the “freest” form of translation It is used mainly for plays and poetry: themes, characters, plot preserved, SL culture is converted into the TL culture
Dung Vu (2004) emphasizes that adaptation involves borrowing concepts from the original work to craft a new text in a different language, prioritizing creativity over strict fidelity to the source This process transforms both the content and form of the original material, resulting in a distinct creation.
Below the bridge runs the current pure and clear
And there the grass grows soft, by the bridge
Ngồi đầu cầu nước trong như lọc Đường bên cầu cỏ mọc còn non
Free translation focuses on conveying the meaning of the source language (SL) using the translator's own words, often resulting in a paraphrase that is longer than the original text This approach allows the translated text in the target language (TL) to sound more natural and fluid However, the downside is that the casual nature of free translation can lead to a lack of fidelity to the original content, making it harder to grasp the source material's nuances.
Winter snows, I thought, had drifted through that void arch, winter rains beaten in at those hollow casement
Mùa đông mang đến hình ảnh những hạt tuyết rơi buồn bã qua khung cửa tò vò, cùng với những cơn mưa tí tách rơi xuống khung cửa sổ trống trải.
Idiomatic translation reproduces the “message” of the original but tends to distort nuances of meaning by preferring colloquialisms and the idiom where these do not exists in the original
As the call, so the echo Ác giả, ác báo
Communicative translation attempts to reader 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 translation still has to respect and work on the form of the source language text as the only material basis for his work” (Peter Newmark, 1982:39)
Im đi! Tôi không muốn nghe nữa
The comparison of texts across languages necessitates a theory of equivalence, which Vanessa Leonardo identifies as a central issue in translation Despite its significance, the definition and relevance of equivalence have sparked considerable debate, leading to the development of various theories over the past fifty years This article explores several detailed approaches to translation equivalences.
Equivalence-oriented translation is a procedure which replicates the same situation as in the original, whilst using completely different wording
Translation equivalence exists between forms in a source language and a
11 target language if their meaning matches In other words, translation equivalence should answer the question “What do the speakers of this language actually say to express the desired meaning?”
Equivalence, when applied to the issue of translation, is an abstract concept and actually refers to the equivalence relationship between the source text and the target text
Koller (1979) considered 5 types of equivalences:
The source language and the target language words refer to the same thing in real world It is an equivalence of the extra linguistic content of a text
This type of equivalence provides additional values besides denotative value and is achieved by the translator’s choice of synonymous words or expressions
The source language and the target language words are used in the same or similar context in their respective languages
With readership orientation, the source language and the target language words have same effect on their respective readers
This type of equivalence procedures an analogy of form in the translation
12 either exploiting formal possibilities of target language, or creating new forms in target language
Based on Nida’s theory, equivalence was divided into 2 kinds:
1 Formal equivalence focuses attention on the message in form The message in the receptor language should match as closely as possible the different element in the some languages
2 Dynamic equivalence, or function equivalence follows the principle of equivalent effect, that is the relationship between the receptor and the message should aim at being the same as that between the original receptor and the source language message It attempts to render receptor words from one language to another, and caters to receptor’s linguistic competence and cultural need
Translation of ESP
ESP is the abbreviation for English for specific purpose It is defined in the
ESP, or English for Specific Purposes, is often defined as the teaching of English tailored to particular needs While some view it broadly as English for any specified purpose, others emphasize its focus on academic studies or vocational and professional contexts.
Tony Dudley-Evans, co-editor of the ESP Journal gives an extended definition of ESP in terms of 'absolute' and 'variable' characteristics (see below)
Definition of ESP (Dudley-Evans, 1997)
1 ESP is defined to meet specific needs of the learners
2 ESP makes use of underlying methodology and activities of the discipline it serves
3 ESP is centered on the language appropriate to these activities in terms of grammar, lexis, register, study skills, discourse and genre
1 ESP may be related to or designed for specific disciplines
2 ESP may use, in specific teaching situations, a different methodology from that of General English
3 ESP is likely to be designed for adult learners, either at a tertiary level institution or in a professional work situation It could, however, be for learners at secondary school level
4 ESP is generally designed for intermediate or advanced students
5 Most ESP courses assume some basic knowledge of the language systems
David Carter (1983) identifies three types of ESP:
English for Academic and Occupational Purposes
Air traffic controllers and waiters exemplify the use of English as a restricted language According to Mackay and Mountford (1978), there is a distinct difference between restricted language and more general forms of communication.
The language used in international air traffic control is considered 'special' due to its limited vocabulary tailored for specific situations, similar to the linguistic needs of a waiter or flight attendant However, these restricted repertoires do not constitute a true language, much like a tourist phrasebook lacks grammatical structure Mastering this limited 'language' does not equip individuals to communicate effectively in unfamiliar situations or outside their professional context.
- 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) c) English for Social Studies (ESS)
Each of these subject areas is further divided into two branches:
English for Academic Purposes (EAP)
English for Occupational Purposes (EOP)
An example of EOP for the EST branch is 'English for Technicians' whereas
15 an example of EAP for the EST branch is 'English for Medical Studies'
The third type of English for Specific Purposes (ESP), as identified by Carter (1983), focuses on specific topics rather than purposes This category addresses the anticipated English needs of professionals, such as scientists, who require proficiency for postgraduate studies, attending conferences, or working in international settings.
I contend that this aspect is not a distinct type of English for Specific Purposes (ESP) but rather an essential element of ESP courses that emphasize situational language This situational language is derived from the analysis of authentic language used in relevant workplace environments, based on the findings from a comprehensive needs analysis.
Management accounting ESP translation
Management accounting ESP translation has gained significant importance due to the prevalence of English in management accounting documents A comprehensive translation is essential for a deep understanding of these texts, as it captures the universal meaning of the source language (SL) However, the challenge lies in accurately translating specialized management accounting terminology, which is a critical aspect of technical translation.
III.1 Definition of technical translation
Sofer (1991) distinguishes between technical and literal translation, stating that the primary division in translation lies between literary and technical forms Literal translation encompasses areas such as fiction, poetry, drama, and the humanities, typically performed by writers or translators who possess the necessary literary sensibility in the target language In contrast, technical translation is a rapidly growing field with a larger pool of practitioners, offering excellent opportunities for those involved.
Newmark (1981) distinguishes between technical translation and institutional translation, defining technical translation as a subset of specialized translation, while institutional translation pertains to areas such as politics, commerce, and finance He emphasizes that technical translation transcends a single speech community, necessitating the translation of terms In contrast, institutional translation is inherently cultural, often requiring the transfer of terms unless they relate to international organizations Despite their differing approaches, both authors recognize technical translation as a form of specialized translation, underscoring its essential characteristic of specialization.
III.2 Translation in the management accounting field
Management accounting is a specialized field that requires precise and practical translation skills Unlike literary works such as poetry and drama, the translation of technical documents in management accounting demands a different approach To ensure high-quality translations, translators must possess in-depth knowledge of the management accounting discipline Researchers should actively seek information from practical sources, such as visiting companies and reviewing relevant documents Ultimately, a successful translation in management accounting hinges on understanding its unique characteristics and applications.
A STUDY ON TRANSLATION OF MANAGEMENT
ACCOUNTING TERMS FROM ENGLISH INTO
Definitions of terms
In “Dictionary of Linguistic Terminology” (1997) there are 15 different definition of terminology According to Nguyen Van Tu (1960:176):
Terminology refers to specific words or phrases utilized in fields such as science, technology, politics, and art, each carrying distinct meanings that represent precise concepts within these disciplines.
According Russian author in “Russian Encyclopedia” (1976:473-474)
Terminology refers to specific words or phrases that accurately represent concepts and their interrelations within a particular field It encompasses specialized expressions related to various phenomena, characteristics, and relationships pertinent to a profession.
Many Vietnamese linguistics such as Do Huu Chau (1998), Luu Van Lang
(1979), also provided definitions of terminology Do Huu chau claims:
Terminology refers to specialized words used within scientific, professional, or technological fields According to Nguyen Thien Giap (1985:308-309), terminology is defined as specific linguistic units, including words and fixed phrases, that provide precise definitions related to particular scientific areas During the "Conference on Building Terminology System" held by the State Community of Science in Hanoi in 1969, key criteria for effective terminology were established, emphasizing the importance of accuracy, systematic organization, and clarity.
Popular procedures applied in the translation of management accounting
II.1 Procedures applied in the Equivalence translation
This type of translation adheres closely to the original language's structure and is often referred to as word-for-word translation In this approach, translators do not need to make any modifications to the text.
The term "labor cost" is translated directly from English to Vietnamese as "chi phí lao động," maintaining its compound noun structure in both languages The Vietnamese translation is grammatically correct, requiring no alterations beyond those necessary for the target language Additionally, the translation does not introduce any new information or explanations, as it employs the same expression for the term This approach exemplifies the strategy of literal translation.
Many management accounting terms are translated from English into Vietnamese by using this procedure:
Evaluating alternative opportunities is crucial, and understanding the concept of cost is essential in this process In English, "cost" translates to "chi phí" in Vietnamese, highlighting the direct correlation between the two languages Each term, such as "cost" and "opportunity" (translated as "cơ hội"), demonstrates the importance of recognizing equivalent words across languages for effective communication and analysis.
Readers can easily understand this term, as there are minimal differences between the English and Vietnamese versions due to direct transference Below is a collection of management accounting terms translated into Vietnamese using the same method.
Chi phí nguyên vật liệu
Bản chất của khấu hao Giá thành đơn vị tương đương
Sự phân bổ chi phí
Sự chu chuyển tiền mặt
Sự kiểm soát chi xuất
Hạch toán chi phí hiện tại
Chi phí chung và chi phí quản lý
One of the most widely used strategies in translating compound terms involves reflecting the grammatical changes that occur when moving from the source language (SL) to the target language (TL) A specific type of this strategy, known as "automatic translation," alters the word order and leaves translators with no option for modification.
Chiết khấu lưu lượng tiền mặt Verb Noun
Discounted cash follow is a system for evaluating investment opportunities that discount or reduces the value of future cash follow
In Vietnamese, the term translates to "chiết khấu lưu lượng tiền mặt." A careful analysis reveals that "discounted" functions as an adjective in English However, through the translator's use of shift and transposition techniques, it is rendered as a noun The source language (SL) and target language (TL) are quite equivalent, with no significant differences in their lexical and linguistic meanings The primary distinction lies in the change of the term's part of speech from an adjective to a noun, exemplifying the strategies of shift and transposition in translation.
If the process of looking for equivalence between SL and TL, we will discover that shift and transposition can be exploited in various illustration
Quản lý tài sản Verb
Obviously, management is a noun in English But it is translated in
In Vietnamese, the term "quản lý" functions as a verb, indicating that its translation retains a different function due to the linguistic shift between English and Vietnamese Despite this shift, the level of fidelity remains consistent, whether the term is viewed in its original context or after being translated into another language for a specific purpose.
The automatic shift strategy simplifies the translation process by allowing for flexible conversion of terms from English to Vietnamese without adding unnecessary expressions This approach helps translators navigate redundant or additional words with ease The following examples illustrate the effective application of this strategy in translation.
Chi phí lắp đặt Noun Verb Ngân sách điều hành Verb Tài sản được thu hồi Adj
Cơ sở phân bổ chi phí Verb
Verb Khấu trừ thu nhập Verb
Dự đoán chi phí Verb
Chi phí hoán đổi verb
II.2.Procedures applied in non-equivalence
II.2.1 Translation by paraphrase using unrelated words
When a concept from the source text lacks a direct lexical equivalent in the target language, the paraphrase can be created by either modifying a broader term or elaborating on the meaning of the original item, especially if the term in question is semantically intricate.
Variable cost Phí tổn khả biến
In this example, the adjective "variable" translates to "khả biến" in a technical context, indicating a nuanced shift in meaning from English to Vietnamese This demonstrates that words can have different interpretations depending on their usage Readers can easily identify this characteristic, which is known as a recognized strategy As the name suggests, this approach does not introduce new information or explanations in the target language (TL) transfer Thus, "variable" retains its meaning as "khả biến."
25 compound noun “phí tổn khả biến” and readers may recognize immediately in both normal background and accounting background Then it is not difficult to translate and analyze it
Many accounting terms are translated between two languages, English and Vietnamese, by using this strategy
Current ratio Hệ số lưu hoạt
The illustration demonstrates the application of a recognized strategy for translating management accounting terms The term "current" is translated as "hiện tại," and in the context of management accounting, it carries a specific meaning.
The term "lưu hoạt," which translates directly to "liquid" in English, poses no significant challenge for readers studying accounting terminology While there are some variations in meaning depending on specific contexts, the core concept remains consistent, often interpreted as "vô hình," or intangible.
In general translation, the term "số tiền chi trội" translates to "excess expenditure," but in the field of management accounting, it is understood as "overdraft." This highlights that the term is translated using unrelated words, focusing on unpacking the meaning of the original concept.
The following is the list of management accounting terms which are translated into Vietnamese by using strategy:
Tỉ suất lãi trên bán
Tỉ suất lãi trên giá vốn
Lãi gộp Giá thành đảm phí
Chiết khấu bán hàng Đòn bẩy kinh doanh
Cổ phiếu ưu đãi có tích luỹ
Lỗi tự triệt tiêu Định phí
Giá thành tông hợp chi phí
Hao phí ngầm Điểm hoà vốn
Giá trị thực hiện được
Khấu hao Tác động của chi phí
II.2.2 Translation by paraphrase using related words
This strategy is applied when a concept from the source text is recognized in the target language, albeit in a different expression It is particularly useful when the source form appears much more frequently than what would typically be natural in the target language Additionally, this approach is effective for translating English words or concepts that have corresponding terms in Vietnamese.
Vietnamese terms for it include all the meaning conveyed by the English terms for the same concept
Non-manufacturing cost Chi phí phi sản xuất
When considering this term, it is easily to see a fact this term in SL “non- manufacturing” does not contain the word “phi”, however, it is translated as
The term "non-manufacturing" in management accounting does not translate directly to "chi phí không sản xuất" in Vietnamese, as the prefix "non-" indicates a negative meaning akin to "không." Instead, "non-manufacturing" is lexicalized in Vietnamese, leading to a more redundant translation The prefix "non" effectively replaces "phi," helping readers grasp the concept of "phi sản xuất," despite the absence of "phi" in the target language To enhance clarity in translation, related terms are utilized to maintain the integrity of the original meaning.
The next example are continuously mentioned here to analyze this procedure
Prepaid expense Chi phí trả trước
This example is one prominent case of the procedure paraphrase using related words The meaning of “prepaid”, but it is impossible to see the word
“trước” in original term In fact, the word “paid” means “trả” It is change
30 into “prepaid” due to the addition of the prefix “pre” which is symbolized for “trước”
Illegal profit Lợi nhuận không chính đáng
FINDING
Difficulties in translation of management accounting terms
Translation is a demanding process that requires learners and researchers to not only study diligently but also enhance their knowledge across various fields in everyday life This is particularly true for specialized areas such as accounting, where the complexity of terminology and concepts makes translation even more challenging.
In my research on the challenges of translating terms, particularly in management accounting, I surveyed nearly 100 third-year students from the English department Their feedback highlighted the complexities I personally encountered while completing my thesis, underscoring the difficulties in accurately conveying specialized terminology.
The following are some problems:
Management accounting terminology is often unfamiliar to many, resulting in limited knowledge in this area Translators play a crucial role in conveying the meaning of source language (SL) terms into target language (TL) in a natural manner To achieve this, it is essential for translators to possess a strong understanding of the field they are working in, particularly regarding the terms to be translated and the identification of suitable equivalents.
Translating management accounting terms can be challenging due to the shift in meaning from general to specialized contexts While a term may have a widely recognized definition, its interpretation can vary significantly in a professional setting, leading to confusion for translators This complexity often results in accurate translations that lack a deep understanding, leaving translators unable to explain the terms effectively when questioned by readers.
Management accounting encompasses a vast range of topics, including cost-volume-profit analysis, strategic planning, and sales and financial forecasting Each of these areas contains numerous specialized terms, making it essential for translators to select accurate and relevant information to effectively inform readers.
A significant challenge in translation is the insufficient knowledge of one's mother tongue, coupled with a lack of translation experience This foundational aspect is crucial for effective translation; however, many translators neglect to enhance their proficiency in their native language or seek further training in translation techniques As a result, many find it easier to translate from English to Vietnamese, often struggling to find appropriate words in their mother tongue, despite having a strong understanding of the source material.
Some suggestions for management accounting translation
With above difficulties, a best translation should be performed by some following steps:
Translators should prioritize enhancing their proficiency in their native language and deepening their understanding of translation, particularly in management accounting They can achieve this by engaging with Vietnamese literature and newspapers focused on translation and accounting topics Additionally, joining an accounting club can provide valuable insights A solid grasp of translation principles will significantly benefit translators in their professional development.
To enhance the accuracy of accounting translations from English to Vietnamese, it is crucial to select the best equivalent terms while minimizing misunderstandings By improving proficiency in the mother tongue and compiling relevant Vietnamese management accounting terminology, translators can deepen their understanding of both local and global accounting practices This knowledge enables them to produce translations of accounting documents that are not only precise but also clear and easy to comprehend.
In my second recommendation, translators should dedicate more time to exploring accounting websites to gather essential information The internet serves as a valuable resource for research, allowing access to necessary reference documents However, while it plays a crucial role in our work, the internet can also present misleading information; therefore, it is important to carefully select credible documents for study.
Translators can enhance their accounting vocabulary and translation accuracy by purchasing specialized accounting terminology dictionaries These resources allow for effective lookup of new terms across various accounting sectors, facilitating better document translation and a deeper understanding of the field.
CONCLUSION
Summary of the study
With the aim of presenting the translation procedures employed in the process of looking for their equivalences in Vietnamese, my thesis is divided into 3 parts:
Part I is an Introduction In this part, I mention to the reason, aims, scope, method, design of the study
Part II is the main part which is subdivided into 3 chapters:
Chapter one reviews the translation theory In this chapter, I define the definition of translation and divide types of translation into 8 methods and then I mention to translation of ESP
Chapter two examines the translation of management accounting terms, detailing the methods used to convert English terms into Vietnamese For equivalent terms, I employ two strategies: literal translation and transposition When facing non-equivalence, I utilize four procedures: paraphrasing with related words, paraphrasing with unrelated words, reduction translation, and translation by addition Additionally, the chapter addresses various management accounting abbreviations.
Chapter three is the finding of my study In this chapter, I give difficulties that
I have met in process of researching thesis and suggest some solutions to solve these difficulties
Part III includes the summary of my study and my recommendation for further study
Due to limitation of time and comprehensive knowledge of mine in this field,
42 there are certainly weaknesses in this research paper Hope that all the weaknesses would receive thoughtful consideration and generous view
I would like to extend my heartfelt thanks to my supervisor, Mr Mai Van Sao, and all the educators in the Foreign Language Department for their invaluable guidance and insightful feedback.
Suggestion for further study
This thesis explores the English-Vietnamese translation of management accounting terms by analyzing their grammatical and semantic features Acknowledging the complexity and variety of terms in this field, the study aims to expand upon the existing research by collecting and analyzing additional English and Vietnamese management accounting terms for better understanding Furthermore, it seeks to identify strategies to minimize errors and navigate challenges encountered in the translation of management accounting terminology.
3 http://www.accountingfor management.com
4 http://www.basiccolledgeaccounting.com/glossary
5 http://www.faf-hce.vn
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5 Từ điển thuật ngữ kế toán-Joa ELGSiegel and Jaekshim PGS-TS Đặng Văn Thanh