This graduate paper describes the basic accounting principles and types of financial statements used to disclose corporate information in the book Principles of Accounting by Needles et al. 12th 2014. Due to a time constraint, I decided to translate chapter 1 of this book, and 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 multimeaning terms, idioms, terminologies, and sophisticated structures, all of which are combined in the graduation paper. In addition, towards the conclusion of my graduation paper, I noticed certain obstacles and proposed some strategies for students to enhance their translation skills.
PHA N THA NH HAI – GRA DUA TIO N PAP ER IN ENG LIS H LIN GUI STI CS 2023 MINISTRY OF EDUCATION AND TRAINING DUY TAN UNIVERSITY FACULTY OF ENGLISH PHAN THANH HAI AN ANALYSIS OF THE SUGGESTED TRANSLATION OF CHAPTER FROM THE BOOK PRINCIPLES OF ACCOUNTING, 12E BY NEEDLES ET AL, 2014 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 Most experiments need assistance to be completed fully As a result, I am thankful to the teachers and colleagues who have provided me with a great deal of help, advice, and insights as I work on my graduation thesis My graduation subject, in particular, has now been completed successfully thanks to the assistance of all Duy Tan University teachers (DTU) First and foremost, I would like to thank my deepest gratefulness to my supervisor, Mr Nguyen Xuan Tich, M.A, who has kindly provided me with invaluable assistance and advice Without his motivation and instructions, I would not be able to the thesis effectively Furthermore, my heartfelt gratitude is extended to all of the teachers in the Faculty of Foreign Languages for their lectures that supported this research, as well as to all of the students who assisted me in completing the survey questionnaire While doing on graduation paper, it may have some mistakes and shortcomings in my graduation paper due to time constraints I hope to receive your contributions and opinions to help me better Last but not least, I'd like to thank my family and friends who encouraged me to so during this paper I wish you all the best for your wellbeing and prosperity Sincerely, Phan Thanh Hai Student: Phan Thanh HaiCode: 2629282210 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 30th, 2023 Phan Thanh Hai Student: Phan Thanh HaiCode: 2629282210 Graduation Paper iii Supervisor: Nguyen Xuan Tich, M.A ABSTRACT This graduate paper describes the basic accounting principles and types of financial statements used to disclose corporate information in the book "Principles of Accounting" by Needles et al 12th 2014 Due to a time constraint, I decided to translate chapter of this book, and 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 In addition, towards the conclusion of my graduation paper, I noticed certain obstacles and proposed some strategies for students to enhance their translation skills Student: Phan Thanh HaiCode: 2629282210 Graduation Paper iv Supervisor: Nguyen Xuan Tich, M.A ABBREVIATIONS SL : Source Language TL : Target Language [P1] : Page Student: Phan Thanh HaiCode: 2629282210 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 1.2.1 Aims 1.2.2 Objectives 1.3 Scope of the Study 1.3.1 Text Features .2 1.3.2 Text Length .2 1.3.3 Text Organization 1.3.4 Text Source .3 1.4 Method of the Study .3 1.4.1 Translating Method 1.4.2 Analyzing Method .3 CHAPTER 2: THEORETICAL BACKGROUND .4 2.1 Translation Theory 2.2 Types of categories 2.2.1 Full vs Partial Translation 2.2.2 Total vs Restricted Translation 2.2.3 Phonological Translation 2.3 Principles and Methods of Translation 2.3.1 Principles 2.3.2 Methods 10 Student: Phan Thanh HaiCode: 2629282210 Graduation Paper vi Supervisor: Nguyen Xuan Tich, M.A CHAPTER SUGGESTED TRANSLATION 13 CHAPTER ANALYSIS 75 4.1 Vocabulary 75 4.1.1 Words and Phrases with Multi-Meaning 75 4.1.2 Phrases verbs 75 4.2 Challenging Structures 77 4.2.1 Compound Sentence 77 4.2.2 Complex Sentence 78 4.2.3 Compound-Complex Sentence 82 4.2.4 Passive Voice 83 4.2.5 Sentence with Dummy Subject “It” 84 4.2.6 Existential “There” Sentence 84 CHAPTER DIFFICULTIES AND SOLUTIONS 86 5.1 Difficulties 86 5.2 Solutions 86 CHAPTER CONCLUSION AND SUGGESTIONS .88 6.1 Conclusion .88 6.2 Suggestions 88 6.2.1 Suggestions for learning 88 6.2.2 Suggestions for teaching 89 REFERENCES SUPERVISOR’S COMMENTS Student: Phan Thanh HaiCode: 2629282210 Graduation Paper M.A Supervisor: Nguyen Xuan Tich, CHAPTER 1: INTRODUCTION 1.1 Rationale Accounting has a long history of development, associated with the birth and development of human commercial activities, with the core being the birth and development of writing as well as the use of numbers and calculation In any country, in order to collect, process, analyze and provide information to interested parties, the accounting system must ensure compliance with general principles of regulation and guidance Accounting is the most general, especially in the condition that each country has been deeply integrated into the common economy of the region and the world These accounting principles are considered as general statements serving the processing and provision of information in the accounting statements to related entities They are adjusted and changed along with the process of changing and complicating economic - financial transactions over time There have been many studies written on principles of accounting so far and have brought useful knowledge to readers in the learning and research process Personally, I am especially impressed with the books written on this topic by American professors and have read and studied them for a long time because I feel they are very suitable for my teaching and research orientation Not only does the cover look charming, but the content also makes me unable to take my eyes off it, so I chose this book to translate in my graduation paper 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 Student: Phan Thanh HaiCode: 2629282210 Graduation Paper M.A Supervisor: Nguyen Xuan Tich, 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 “Principles of Accounting”, written by Needeles et al, 2014 However, within the scope of the paper and due to time limitations, this paper only focuses on chapters It is translated from the original version and given the analysis of a suggested translation of the text Moreover, the paper will also discuss and analyze the challenges with which I encountered during the translation process, such as words and phrases with multimeaning, how to apply English grammar and syntactic structures as well as word semantics 1.3.1 Text Features The book “Principles of Accounting” is a work by Cengage Learning, author Needldes et al published in 2014 This book includes 25 chapters and covers a wide range of issues from simple to complex It includes basic chapters that present an introduction to basic accounting principles, types of financial statements to detailed and technical ways of preparing specific items on statements 1.3.2 Text Length As I mentioned above, there are 25 chapters with 1,184 pages in the book “Principles of Accounting” However, I have only translated chapters with about 23 pages and more 5,000 words in length due to the time limitation Student: Phan Thanh HaiCode: 2629282210