英文财务报表中会计术语的词汇特点——以中国内地赴港上市公司的英文财务报表为例

A Study on Features of Accounting Terminology: Based on English Financial Statements of Chinese Mainland Companies Listed in Hong Kong

分析英文财务报表中会计术语的词汇特点,有助于提升财会英语语言运用的专业度与自动化程度。以2013年四大会计师事务所为中国内地赴港上市公司审计的8份英文财务报表中的会计术语为语料,对4 420个财会英语形符(即408个类符)进行分析,发现英文财务报表的会计术语具有赋通用语汇予特定会计词义、介词词组多、预制词块多和关系反义词多等特点。英文财务报表的编制者应根据会计术语的特点,采用相应的学习策略。

Accounting English is a branch of English for Specific Purposes. Description of features of accounting terminology in English financial statements helps to develop the degree of professionalism and automaticity in language competence of accounting English. This study is based on collected accounting terms from 8 copies of English financial statements submitted by Chinese mainland companies listed in Hong Kong in 2013, audited by Big Four Public Accounting Firms. On examining 4420 word tokens （ 408 word types） , this study analyses and sums up main features of accounting terms in English financial statements, i. e. , specific lexical senses in accounting context, preposition phrases, prefabricated chunks and pair antonyms. Preparers of English financial statements should use the corresponding learning strategies according to features of accounting terminology. Based on empirical study, this paper sets out to draw attention to the usage of accounting terminology.