چکیده:
Translating accounting documents, in general, and accounting terminology, in particular, is not a simple task, especially when the new terms keep created in pace with accounting developments. This study was carried out to find the most common and preferable ways to translate accounting terms from English into Persian. Also, an attempt was made to identify the frequently used patterns of word-formation in the rendition of technical terms in English and Persian. To this end, Mir dictionary was selected and the accounting terms were identified and categorized. Then, patterns of word-formation in English and Persian were identified. Also, a comparison was made between the English accounting terms and their Persian equivalents in order to determine the translation strategies used. The results of the study revealed that the most frequently employed patterns of word-formation for rendering the accounting terms in English and Persian are noun+noun and adj+noun and the most commonly used translation strategy is transposition.
خلاصه ماشینی:
The results of the study revealed that the most frequently employed patterns of word-formation for rendering the accounting terms in English and Persian are noun+noun and adj+noun and the most commonly used translation strategy is transposition.
Keywords: English-Persian equivalence, accounting terminology, word-formation, translation strategy, transposition The idea of equivalence forms the basis of many theories of translation and, by implication, definitions of translation quality.
This study aimed at reviewing the theoretical issues relating to the translation of terminology and word formation patterns to form accounting terminology in English and Persian as well as strategies and procedures applied in the translation of accounting terms.
This research study, therefore, first aimed at investigating, whether or not any specific strategy is frequently used in the translation of accounting terms from English into Persian in accounting dictionary and second, if there are frequently used patterns of word formation in the rendition of technical terms in English and Persian in accounting texts.
This can help us realize the similarities and differences between the compound terms in the form of nominal group proposed by Halliday (1985) in terms of the position of the elements, the semantic and grammatical aspects between English and Persian.
Classifier (adjective) + Thing When translating compound terms of this type from English into Persian there normally seems to be no difficulty in choosing the lexical equivalents as the meanings of the Thing and Classifier are clear.