会计文本语言特色分析-以《国际收支手册》为例_英语论文

Analysis of the Language Features of Accounting English——Taking The Balance of Payment Manual as an Example

摘要

本文选取国际收支手册作为样本，采用统计学的方法来研究所选取会计英语中的四种语言特征：句长、语态、时态和句子成分,并与日常英语语言特征做对比。统计结果显示会计英语句长普遍较长，现在时和主动语态运用较多，而在历史记录和先例的语境下常采用过去时，会计报表内多出现被动态。从句出现情况较少而较多运用介词结构和插入语来代替从句。本文采用量化手段分析会计英语的文本特征，希望能够帮助相关人员更好地学习和运用会计英语。

关键词:会计英语   语言特征   国际收支手册

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