An analysis of the suggested translation of chapter 1 from the book “basic management accounting for the hospitality industry” by michael n chibili, 2016

LE THI EN HUY MINISTRY OF EDUCATION AND TRAINING M – TRA DUY TAN UNIVERSITY GRA FACULTY OF ENGLISH DUA TIO N PAP ER IN ENG LIS H LIN GUI STI CS - 2023 LE THI HUYEN TRAM AN ANALYSIS OF THE SUGGESTED TRANSLATION OF CHAPTER FROM THE BOOK “BASIC MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY” BY MICHAEL N CHIBILI, 2016 GRADUATION PAPER IN ENGLISH LINGUISTICS DA NANG, 2023 MINISTRY OF EDUCATION AND TRAINING DUY TAN UNIVERSITY FACULTY OF ENGLISH Graduation Paper i Supervisor: Nguyen Xuan Tich, M.A ACKNOWLEDGEMENTS First of all, I would like to express my deepest gratitude to Duy Tan University for creating a dynamic and effective learning environment with many engaging extracurricular activities for me and at the same time, I also express my special thanks to also all teachers at the Faculty of English for their dedication and valuable knowledge that they have imparted to me during my studying time at Duy Tan University Secondly, I would like to show my considerable appreciation to my supervisor - Mr Nguyen Xuan Tich - a devoted teacher who always supports and gives me dedicated guidance during the process of completing my graduation paper Last but not least, I really thank my friends and my family who always encouraged, supported, and inspired me positively while I was working on my graduation paper Besides, it is hard to avoid some mistakes in this paper; therefore, I hope to receive sympathy from teachers and friends Finally, I am grateful to all of you Sincerely, Le Thi Huyen Tram Student: Le Thi Huyen Tram Code: 2628282197 Graduation Paper ii Supervisor: Nguyen Xuan Tich, M.A STATEMENT OF AUTHORSHIP I herewith assure you that the paper submitted is my own unaided work This paper does not contain any material published elsewhere or taken in whole or in part from a thesis that has qualified for or been awarded another degree or diploma, and all direct or indirect sources utilized are acknowledged as references in the text of the paper No other person’s work has been used without due acknowledgment in the paper This paper was not previously presented to another board of examination and has never been published Danang, March 10th, 2023 Le Thi Huyen Tram Student: Le Thi Huyen Tram Code: 2628282197 Graduation Paper iii Supervisor: Nguyen Xuan Tich, M.A ABSTRACT My book is about Basic management accounting for the hospitality industry written by Michael N Chibili I translate Chapter I which introduces the general of Basic management accounting I created the recommended translation based on the theoretical basis and the original version Furthermore, this translation process exposed me to a variety of tough vocabularies, including multi-meaning terms, idioms, terminologies, and sophisticated structures, all of which are combined in the graduation paper, I noticed certain obstacles and proposed some strategies for students to enhance their translation skills Student: Le Thi Huyen Tram Code: 2628282197 Graduation Paper iv Supervisor: Nguyen Xuan Tich, M.A SL : ABBREVIATIONS TL : Source Language Target Language [P1] : Paragraph Student: Le Thi Huyen Tram Code: 2628282197 Graduation Paper v Supervisor: Nguyen Xuan Tich, M.A TABLE OF CONTENTS ACKNOWLEDGEMENTS i STATEMENT OF AUTHORSHIP ii ABSTRACT iii ABBREVIATIONS iv TABLE OF CONTENTS v CHAPTER INTRODUCTION 1.1 Rationale 1.2 Aims and Objectives 1.2.1 Aims 1.2.2 Objectives .2 1.3 Scope of the Study 1.3.1 Text Features 1.3.2 Text Length .3 1.3.3 Text Organization 1.3.4 Text Source 1.4 Method of the Study .4 1.4.1 Translating Method .4 1.4.2 Analyzing Method CHAPTER THEORETICAL BACKGROUND .5 2.1 Translation Theory .5 2.1.1 Definition 2.1.2 Types of Translation .6 2.2 Principles and Methods of Translation 2.2.1 Principles 2.2.2 Methods 11 CHAPTER SUGGESTED TRANSLATION 16 CHAPTER ANALYSIS 50 Student: Le Thi Huyen Tram Code: 2628282197 Graduation Paper vi Supervisor: Nguyen Xuan Tich, M.A 4.1 Vocabulary 50 4.1.1 Words and Phrases with Multi-Meaning .50 4.1.2 Phrasal Verbs, Idioms and Expressions .52 4.2 Challenging Structures .54 4.2.1 Compound Sentence 54 4.2.2 Complex Sentence .55 4.2.3 Compound-Complex Sentence 62 4.2.4 Passive Voice 63 4.2.5 Sentence with Dummy Subject “It” 64 4.2.6 Existential “There” Sentence .65 CHAPTER DIFFICULTIES AND SOLUTIONS 66 5.1 Difficulties 66 5.2 Solutions .67 CHAPTER CONCLUSION AND SUGGESTIONS .69 6.1 Conclusion 69 6.2 Suggestions 69 6.2.1 Suggestions for Learning 70 6.2.2 Suggestions for Teaching 70 REFERENCES SUPERVISOR’S COMMENTS Student: Le Thi Huyen Tram Code: 2628282197 Graduation Paper vii Supervisor: Nguyen Xuan Tich, M.A CHAPTER INTRODUCTION 1.1 Rationale Information is very important for the management process and accounting is one of the main information systems that can be found in an organization It is as such necessary that managers within an organization obtain a basic understanding of accounting for them to be able to effectively and responsibly carry out their management functions The information needs to come from all the areas of their management activities as well as used in all the related areas The book Basic Management Accounting for the Hospitality Industry provides an introduction to the basic management accounting concepts and applications relevant to students in any hospitality or tourism-related education It examines the basic concepts and shows how they can be used to improve the quality of decisions made by managers in the related fields Geared towards students who use English as a second language, the language is simple and in case of need, the concepts are illustrated with worked examples to ease their understanding This book is introductory in nature, and whenever necessary, the student can independently explore some of the topics in other books which could provide more detailed information The topics have been selected based on the need of the target group and include the introduction to management accounting, the balance sheet, the profit and loss account statement, adjustments to the balance sheet and the profit and loss account statement, the cash flow statement, analyzing financial statements, ratio analysis and types of ratios, management of working capital, cost management, pricing and revenue management, cost-volume-profit analysis, internal control, forecasting, budgeting and variance analysis, and lastly, capital investment decisions I think that if I have the opportunity to study business, it will help me more in the future in the organization of the company So, that is the reason why I chose the book named Basic Management Accounting for the Hospitality Industry by Michael N Chibili Student: Le Thi Huyen Tram Code: 2628282197 Graduation Paper viii Supervisor: Nguyen Xuan Tich, M.A Finally, I hope that the suggested translation will be enjoyable for Vietnamese readers who are interested in this book as well as provide everyone with an analysis of the ways for proper translating and dealing with challenging phrases and structures 1.2 Aims and Objectives 1.2.1 Aims This paper is carried out for the following aims:  Applying the translation theory to translate a text  Demonstrating my ability in translating a document  Having skills to analyze tough points or something that is easy to make misunderstand  Understanding and overcoming the linguistic hurdles existing between the two countries 1.2.2 Objectives This paper is performed for the following objectives:  Translating text smoothly and naturally  Analyzing complicated words, phrases, structures, contexts, etc  Breaking down the language barrier for Vietnamese readers who are interested in this topic  Providing some solutions to improve the translation skills 1.3 Scope of the Study This graduation paper is about the book “Basic Management Accounting for the Hospitality Industry”, written by Michael N Chibili However, within the scope of the paper and due to time limitations, this paper only focuses on chapter This chapter explains how information is generated and used within an organization, introduce the basic principles of accounting It also introduces with the aim of highlighting some of its special characteristics as well as how it is organized It is translated from the original version and given the analysis of a Student: Le Thi Huyen Tram Code: 2628282197