Accounting terminology in English economic discourse (based on India’s The Company Act 2013)

Q1 Social Sciences Training, Language and Culture Pub Date : 2022-12-20 DOI:10.22363/2521-442x-2022-6-4-9-19
A. Radyuk
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Abstract

The paper studies the structure and semantics of English-language accounting terminology through a close examination of The Company Act, the official legal document regulating the establishment and operation of India’s commercial companies. The study aims to explore specific terminology occurring in accounting and audit books in the economic discourse, as well as to identify and analyse culture-marked terminology in the chosen field of study. Study results were used to compile a glossary of commonly used accounting terms constituting a part of a unified terminological system. The author has systemised the main notional classes of accounting terminology thus demonstrating its structural nature in English economic discourse, the semantic organisation and conceptual framework of the field-specific terminology system.
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英语经济话语中的会计术语(基于印度2013年公司法)
本文通过对规范印度商业公司建立和运营的官方法律文件《公司法》的仔细研究,研究了英语会计术语的结构和语义。本研究旨在探讨经济话语中会计和审计书籍中出现的特定术语,以及识别和分析所选研究领域中具有文化标记的术语。研究结果用于编制常用会计术语的词汇表,构成统一术语系统的一部分。作者系统化了会计术语的主要概念类别,从而展示了其在英语经济话语中的结构性质,特定领域术语系统的语义组织和概念框架。
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
Training, Language and Culture
Training, Language and Culture Social Sciences-Cultural Studies
CiteScore
1.30
自引率
0.00%
发文量
27
审稿时长
8 weeks
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