Meaning of capitalización in the Spanish dictionary with examples of use. GRAMMATICAL CATEGORY OF CAPITALIZACIÓN. 1 . capitalización delgada. 5. Transcript of Capitalización Delgada. add logo here. Endeudamiento con nivel de 3 veces el capital contable art. 28 F-XXVII Premisa. which traditionally was rendered by ‘subcapitalización’ in Spanish whereas the IAS/ IFRS standards introduce a novel metaphor ‘capitalización delgada’.

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What the construction of the accounting dictionaries reveals about metaphorical terms in culture-bound subject fields.

Fuertes-Olivera is Associate Professor at the University of Valladolid, where he teaches specialised discourse. They discuss strategies for translating English metaphorical terms into Spanish assuming that bilingual accounting dictionaries should use similar terms in both source and target languages. In order to cope with both aspects, the following discussion aims, irstly, to identify the main drawbacks of these internet dictionaries, and, secondly, to pro- pose possible options available to lexicographers and terminologists by examining the principal characteristics of a lexicographical project referred to as the Account- ing Dictionaries Nielsen et al.

Finally, the irst two sets of rules have now been supplemented by a comprehensive set of international standards that apply globally, issued by the International Accounting Standards Board. Outline Standardizing architectural descriptions: A list of markers for e. Introduction We live in a world in which we continually change the reality and structures of special subject ields and in which we introduce new terms for new concepts or new terms replace old ones as our perspective of reality changes.

Also, users may be guided to diferent search options. This contribution discusses the integration of complex SRs into two multilingual dictionaries, one in the field of retail sales, and the other in global economy.

normas de capitalizacion delgada :: Traducción español inglés.

Such a network can be derived from corpus analysis and the extraction of terminological units and semantic relations from knowledge-rich contexts Meyer, Present solutions and fu- ture possibilities. Ac- counting students and specialists from related subject ields may want to acquire knowledge in general, such as general knowledge of accounting LSP, because they have a desire to know more.

Journal of Linguistics 31, — Identifying dynamics in accounting terminology he scope of this paper is limited to the ield of accounting, or inancial report- ing.

During the s and the irst decade of the 21st century, the term enterprise has gradually been replaced by the term entity in e.


Resources Primary resources — Lexicons, structured capitalizaion — Grammars in widest sense — Corpora — Treebanks Secondary resources — Designed for a. We have overcome the above two problems by adopting a general strategy for the translation of metaphors.

On the one hand, the proliferation of both types of reference tools will inluence terminology as they usually appear in top positions in internet searches.

Principles and Practice for Legal Language delgaca, a printed and an online bilingual law dictionary, three printed and ive online accounting dic- tionaries, and a major contributor to the Manual of Specialised Lexicography.

The Dynamics of Terms in accounting: As old accounting rules are replaced by new ones and capiralizacion rules are intro- duced in previously unregulated areas, the number of terms is increased and in- dividual terms replaced by new ones. Accessed 20 April Term search All of ProZ.

In the ield of accounting, terminological changes should be made with due regard to the demands made by internal and ex- ternal reporting. Usage note he pooling-of-interests method has been replaced by the purchase method of accounting. Assuming the pervasive nature of metaphors in specialised language, lexicographers should deal with the problem s metaphors may pose in bilingual reference works, especially in culture-speciic domains where metaphorical terms work as explanatory tools in order to help users to un- derstand abstract concepts by way of concrete ones.

For caapitalizacion, the accounting dictionaries listed in Appendix 1 do not include grammatical data that are neces- sary deogada translation, nor do they address the dynamics of terms, which requires the indication that two near synonyms such as depreciation and delgsda both mean the gradual write-down of the value of an asset are diferent conceptually, because amortisation applies to intangible assets and depreciation applies to tan- gible assets.

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CAPITALIZACIÓN – Definition and synonyms of capitalización in the Spanish dictionary

Searches for and possible solutions to data access related with formal properties of internet accounting dictionaries. For example, the term insurance contract comes from the subject ield of insurance, but has been adopted as a term in accounting with its own oicial deinition speciically designed for inancial reporting purposes. A closer study shows that the English accounting terminology applied by the interna- tional inancial reporting standards is biased towards American terminology but uses some British terminology and consistently applies British spelling Nielsen and Mourier Only if accounting is regarded as a specialised discourse for interested laypeople do these terminological diction- aries ofer some help, as they deine concepts that may occur in real-life user situa- tions.


Journal of Language and Communication Studies 44, — Finally, English is the lingua franca in inancial reporting but in accounting, English is not just English.

In other languages, this change in terminology varies somewhat. However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology.

In the analysis of the concept and term dynamics of Organisational Behaviour, textbooks aimed at students at university level have therefore been selected When analysing the second domain of Financial Accounting, the recent international standards of financial reporting IFRS and accounting IAS have been used as corpus material. Reviewing applications can be fun and only takes a few minutes. In sum, compilers of internet accounting dictionaries should discard the practice of selecting lemmata by frequency, as this criterion may be useful in general language but not in spe- cialised language.

His research inter- est lies in specialised lexicography, translation, and language teaching. Participation capitalizaacion free and the site has a strict confidentiality policy. When capitalizcion global inancial crisis was in its infancy, experts developed new terms such as sub-prime debt when explaining what was going on, a term that did not alarm non-experts.

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Meaning of “capitalización” in the Spanish dictionary

Finally, inancial analysts and interested laypersons may need to consult account- ing dictionaries in order to understand terms, collocations or phrases. In these cases cerdo is metaphorically used to insult someone who behaves in an unpleasant way, typically they eat greedily or assault women sexually. Lexicography in the Borderland between Knowledge and Non-Knowledge. Number of lemmas and Lexicographical Data included. One way in which to keep felgada of the development in accounting is to develop lexicographical tools that help not only delgaada but also semi-experts and interest- ed laypersons who need knowledge to solve problems.

Finally, people may want to learn something about ac- counting language usage or the subject ield of accounting in order to be prepared for discussions with colleagues, presentations at conferences dlgada. International Journal of Lexicog- raphy 21 3—