会计文本语言特色分析以《国际收支手册》为例(2)
Based on the analysis, several pieces of advice are proposed for learning and using accounting English.
1.2 Research Significance
Current researches on the language feature of the Accounting English seldom include statistical studies. Most scholars are translators and educators; they conduct their studies in the fields of translation and education. Besides, some language learners show their opinions, too. However, this thesis adopts quantitative research method and collects the data of language features of the Accounting English.
Moreover, the most distinctive difference from any other studies is that this thesis follows a research-then-theory way while articles written by the former researchers give their conclusion and analysis at the beginning, and use only several examples to back up their theories or speculations. This kind of researches lacks of the evidence coming from the collection of large mount of data, therefore it’s short of persuasiveness. There’s also a further problem that they may ignore the language environment which attributes a lot to the language features. It means the conclusion they made may apply to some language environments but may not to all language environments. Considering this, the thesis bases the analysis and comparison on the statistical data, trying to figure out a relatively convincing conclusion. This research method avoids the inclination to use conclusion-tendency evidences; it gives a macroscopic view to the Accounting English and also a microscopic census on the language features and their language environments.
Overall, in the first place, this thesis could help Accounting English learners and users by proofing the language features. Secondly, it also expand the experts and researchers’ train of thought , using the statistical method to study language.
2 Literature Review
2.1 Definition of Accounting English
Accounting English is in general one ESP, English for Special Purposes. The definition of ESP was put forward by Holliday, McIntosh and Stevens (1964). They described the ESP like this: English for civil servants; for policemen; for officials of the law; for dispensers and nurses; for specialists in agriculture; for engineers and fitters. As an ESP, Accounting English cannot be interpreted by the rule of daily-use English, or say, the EGP, English for General Purposes.
However, to talk about Accounting English in detail, it really includes a large variety of contents. According to the ESP theory, this thesis holds the position that all the English words and sentences used for records accounting affairs belong to the Accounting English. It includes the definition of accounting items, description of the accounting principles and facts, accounting terms, even includes the way of creating new words and special applying of normal words.
2.2 Definition of Language Features
According to Zhou Liuxi (1995), language feature means the trait or specialty appeared in the language; it's one signal to distinguish one language from another. The differences in the way of communication result from the different culture backgrounds and language environments are the bases to form up the language features. The common considered differences include the difference between written language and spoken language, the difference between the types of writing, the difference between the classifications of language and so on.
下一篇：关于词汇的隐喻语际迁移的研究