Equivalence in Technical Texts: The Case of Accounting Terms in English-Persian Dictionaries

Abstract

Translating accounting documents, in general, and accounting terminology, in particular, is not a simple task, especially when the new terms keep created in pace with accounting developments. This study was carried out to find the most common and preferable ways to translate accounting terms from English into Persian. Also, an attempt was made to identify the frequently used patterns of word-formation in the rendition of technical terms in English and Persian. To this end, <em>Mir</em> dictionary was selected and the accounting terms were identified and categorized. Then, patterns of word-formation in English and Persian were identified. Also, a comparison was made between the English accounting terms and their Persian equivalents in order to determine the translation strategies used. The results of the study revealed that the most frequently employed patterns of word-formation for rendering the accounting terms in English and Persian are <em>noun+noun</em> and <em>adj+noun</em> and the most commonly used translation strategy is <em>transposition</em>.