{"title":"Variation in Spanish accounting terminology","authors":"Marta García González","doi":"10.1075/term.20039.gar","DOIUrl":null,"url":null,"abstract":"\n The paper discusses the main results of an analysis of Spanish accounting terminology, based on the exploitation\n of three different corpora. The analysis was aimed at measuring the level of terminology variation in Spanish accounting and at\n assessing the suitability of accounting standards and companies’ financial statements for terminology extraction in the\n translation of accounting texts. The results evidence a terminological variation of around 25% in international accounting\n standards and a considerable lack of consistency in the use of accounting terminology in the financial statements of Spanish\n companies, both in the Spanish originals and in their English translations.","PeriodicalId":44429,"journal":{"name":"Terminology","volume":" ","pages":""},"PeriodicalIF":0.9000,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Terminology","FirstCategoryId":"98","ListUrlMain":"https://doi.org/10.1075/term.20039.gar","RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"0","JCRName":"LANGUAGE & LINGUISTICS","Score":null,"Total":0}
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.
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.
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