会计文本语言特色分析以《国际收支手册》为例
关键词 会计英语 语言特征 国际收支手册
毕业论文外文摘要
Title Analysis of the Language Features of Accounting English Taking The Balance of Payment Manual as an Example
Abstract
By taking the Balance of Payment Manual as the sample, this thesis studies the four chosen language features of the Accounting English in a statistical method: Sentence length, Voice, Tense and Sentence Constituent. The data is then compared with that of the daily English. The result shows that in Accounting English, the sentence length is much longer, and the prevailing voice and tense are active voice and normal tense. However, the past tense is more frequently used to describe the historical records or previous cases and the passive voice is more frequently used in the descriptive sentences in accounting statement and accounting report form. Preposition structure and parentheses are frequently used instead of subordinate clauses. The purpose of the thesis is to provide a better understanding of the Accounting English and to help its learners and users.
Keywords accounting english language features Balance of Payment Manual
Table of Contents
1 Introduction 1
1.1 Research Background 1
1.2 Research Significance 1
2 Literature Review 2
2.1 Definition of Accounting English 2
2.2 Definition of Language Features 3
2.3 Studies on the Language Features of Accounting English 3
2.4 Summary 7
3 Methodology 7
3.1 Text Selection 7
3.2 Language Features Counting Method 8
3.3 Research Design 9
4 Data and Analysis 10
4.1 Data 10
4.2 Analysis 11
4.2.1 Sentence Length..11
4.2.2 Voice..12
4.2.3 Tense..13
4.2.4 Sentence Constituent.14
4.3 Comparison between Accounting English and Daily-use English .16
5 Research Findings 16
5.1 Discussion 16
5.2 Advice for Learners and Users 18
Conclusion 19
Acknowledgements 20
Bibliography 21
1 Introduction
1.1 Research Background
The rapid development of globalization makes the world become a global village. Thus, the trade between countries becomes more important than ever. Accounting English, as an indispensable tool in the trade, is obviously widely used in the world. But Accounting English has several differences from the daily English, which may cause confusion in trade. If those differences can be identified, it will help the learners and users of Accounting English..
Accounting language, as a one of the varieties of modern Business English, gradually becomes a standard professional language, because it’s widely used and its differences from the daily-use English. Yet the differences were not yet clearly defined or explicated. The differences hide in the language structure and special accounting terms. Over all, the Accounting English has a preference to use certain language structures and concepts, also some special meanings of several normal words. This preference is to fulfill the rigorous restriction in the Accounting English environment. This thesis contrasts language structures and words between the daily-use English and the Accounting English based on statistics of the sentence length, normally used tenses, active or passive voice and the inclination of subordinate clause use.
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