AN ANALYSIS OF TRANSLATION OF ACCOUNTING TERM IN FESS AND WARREN’S 14TH ACCOUNTING PRINCIPLES AND ITS TRANSLATION INTO INDONESIAN
A THESIS
BY:
RUMALA DESSY
REG. STUDENT NO: 050705046
ENGLISH DEPARTMENT FACULTY OF LETTERS
UNIVERSITY OF SUMATERA UTARA MEDAN
ACKNOWLEDGEMENT
Alhamdulillah,
My highest thank to Allah who is forever faithful to lead and help me to finish
my study, especially to complete my thesis entitle An Analysis Of An Accounting
Term In Fess And Warren’s 14th Accounting Principles And Its Translation Into
Indonesian.
I would like to express my deepest gratitude to my supervisor, Dr. Edi Setia, M. Ed
TESP who has given me attention and contribution to guide me to finish this thesis,
and my Co-supervisor, Drs. Chairul Husni, Med TESOL, for his constructive
outcomes towards this thesis.
Then, I address my high gratitude to Dra. Swesana Mardia Lubis, M. Hum the
head of English Department and Drs. Yulianus Harefa, GradDipEd TESOL., Med
Tesol., the secretary of English Department for their advice and encouragement
during my study at the faculty.
I would like to thank to all my lecturers in the English Department who have
taught me lesson so long that I can get knowledge. My gratitude for my academic
Supervisor, Dra. Nurlela, M. Hum., who has supported me during my study in the
English Department And also bang Samsul for his help in administration matters.
My deepest and highest attitude is expressed to my beloved father, Nasrul
Latief, and my mother, Mariam, for their pure love that given to me. I truly appreciate
their spirit for struggling much to support my daily life and my study. For my lovely
sisters and Brothers, Ina, Meri, Agus and Darby. You all put colors in my life and
give me worth as your sister. My ‘aa’, Riza wijaya, thanks you for supporting me,
thanks for your love. Thanks for ‘caem bersodara’ (Wiwin, Pipi, Ayu, Tia, Qiqi, Aik),
sharing sweet memories and all the moments during academic years, “may this
friendship remind forever’. All my seniors and juniors, too many enumerate one by
one here, without whose invaluable help. I could not have carried out the task it was
entrusted with.
Despite my effort to produce a faultless paper, I am well aware that the reader
will find numerous imperfections, for which I apologize.
Finally I hope this thesis will add our knowledge about literature.
Medan, Juni 2009
ABSTRAK
Skripsi ini menganalisis terjemahan istilah-istilah akuntansi yang terdapat pada buku Fess dan Warren, Edisi ke-14 Prinsip-prinsip Akuntansi dan terjemahannya dalam bahasa Indonesia. Teori yang digunakan adalah teori penerjemahan Vinay dan Darbelnet. Teori ini membagi metode penerjemahan menjadi dua bagian: (1) terjemahan harfiah (literal translation) dan (2) wajib (oblique translation) yang kemudian di pecah lagi menjadi tujuh bagian yang dikenal dengan sebutan prosedur: (a) peminjaman (borrowing), (b) calque, (c) terjemahan
harfiah, (d) transposisi, (e) modulasi, (f) kesepadanan dan (g) penyesuaian.
Dari hasil analisis, dapat dilihat adanya kompleksitas pemahaman tentang prosedur penerjemahan. Hal ini harus lebih dipahami secara benar. Bayak hal yang perlu diperhatikan dalam proses penerapan metode penerjemahan seperti hal-hal yang berkaitan dengan proses peminjaman, calque, terjemahan harfiah, modulasi, transposisi, kesepadanan dan penyesuaian. Hasil dari analisis yaitu tidak terdapatnya modulasi dan penyesuaian.
Kata Kunci: Peminjaman, Calque, Terjemahan Harfiah, Modulasi, Transposisi, Kesepadanan dan Penyesuaian.
TABLE OF CONTENTS
ACKNOWLEDGEMENTS ... i
ABSTRACT ... iii
TABLE OF CONTENTS ... iv
LIST OF TABLES ... v
ABREVIATION AND SYMBOLS USED ... vi
CHAPTER I: INTRODUCTION ... 1
1. 1 Background of the Analysis ... 1
1. 2 Problem of the Analysis ... 3
1. 3 Objectives of the Analysis ... 3
1. 4 Scope of the Analysis ... 4
1. 5 Significances of the Analysis ... 4
CHAPTER: II AN OVERVIEW OF TRANSLATION PROCEDURES ... 5
2. 1 Type of Seven Procedures ... 6
2. 1. 1 Procedure 1: Borrowing ... 6
2. 1. 2 Procedure 2: Calque ... 9
2. 1. 3 Procedure 3: Literal Translation ... 9
2. 1. 4 Procedure 4: Transposition ... 10
2. 1. 5 Procedure 5: Modulation ... 11
2. 1. 6 Procedure 6: Equivalence... 12
2. 1. 7 Procedure 7: Adaptation ... 12
CHAPTER III: METHODOLOGY ... 15
3. 1 Research Method ... 15
3. 2. Data Collecting Method ... 15
3. 3 Data Analysis Method ... 15
3. 4 Models of Presenting the Result of Analysis ... 16
CHAPTER IV: AN ANALYSIS OF PROCEDURE OF TRANSLATION ... 18
4. 1 Data Analysis ... 18
4. 1. 1 Collecting The Data ... 18
4. 1. 2 Identifying The Seven Procedures from The Data ... 21
4. 1.3. Classifying The seven Procedures from The Data ... 24
4. 1. 3. 1 Borrowing... 24
4. 1. 3. 2 Calque ... 31
4. 1. 3. 3 Literal Translation ... 33
4. 1. 3. 4 Equivalence ... 34
4. 1. 3. 5 Transposition ... 36
4. 1. 3. 6 Modulation ... 41
4. 1. 3. 7 Adaptation ... 41
4. 2 Findings ... 41
CHAPTER V: CONCLUSION AND SUGGESTION ... 43
5.1 Conclusion... 43
5.2 Suggestion ... 44
List of Tables
Table 1: Percentage of each of lexical borrowing ... 13
Table 2: Educational statistic ... 16
Table 3: An example of presenting the result of analysis ... 17
Table 4: Data collection ... 19
Table 5: Data identification ... 21
Table 6: Pure loanwords ... 25
Table 7: Mix loanwords ... 25
Table 8: Loan blend ... 28
Table 9: Calque ... 32
Table 10: Literal translation ... 33
Table 11: Equivalence... 35
Table 12: Transposition ... 36
Abbreviations and Symbols Used
adj adjective [C] countable noun
n noun
ABSTRAK
Skripsi ini menganalisis terjemahan istilah-istilah akuntansi yang terdapat pada buku Fess dan Warren, Edisi ke-14 Prinsip-prinsip Akuntansi dan terjemahannya dalam bahasa Indonesia. Teori yang digunakan adalah teori penerjemahan Vinay dan Darbelnet. Teori ini membagi metode penerjemahan menjadi dua bagian: (1) terjemahan harfiah (literal translation) dan (2) wajib (oblique translation) yang kemudian di pecah lagi menjadi tujuh bagian yang dikenal dengan sebutan prosedur: (a) peminjaman (borrowing), (b) calque, (c) terjemahan
harfiah, (d) transposisi, (e) modulasi, (f) kesepadanan dan (g) penyesuaian.
Dari hasil analisis, dapat dilihat adanya kompleksitas pemahaman tentang prosedur penerjemahan. Hal ini harus lebih dipahami secara benar. Bayak hal yang perlu diperhatikan dalam proses penerapan metode penerjemahan seperti hal-hal yang berkaitan dengan proses peminjaman, calque, terjemahan harfiah, modulasi, transposisi, kesepadanan dan penyesuaian. Hasil dari analisis yaitu tidak terdapatnya modulasi dan penyesuaian.
Kata Kunci: Peminjaman, Calque, Terjemahan Harfiah, Modulasi, Transposisi, Kesepadanan dan Penyesuaian.
CHAPTER I
INTRODUCTION
1.1Background of the Analysis
All physical aspects in this world and all aspects of human life are subjects to
change and language are no exception. Language as a media to communicate changes
continuously. One of the reasons language changes is that they come into contact with
other languages.
Schendl (2001:67) says “One obvious answer to the question why language
change in general is that everything changes in human affair.” It means that language
always changes follow the changes of human affair necessities. Whenever human
need, the language will serve it.
This universe is filled by many people with different cultures, activities and
also languages. When they come into contact with others they may overcome a new
variety of language. In doing translation, this case often occur. The difference of
culture is one of the big caused of it. For example, some new words in English caused
by cultural phenomena, thug (from Hindi), sherry (from Spanish), waltz (from
German), ski (from Norwegian), sauna (from Finnish) and more recently, glasnost
(from Russian), and sushi (from Japanese).
These kinds of new words often called borrowing word or loan word. Besides,
there are a lot of new words overcome into one language in many different ways and
factors. As a social community, Indonesian language also grows and changes caused
by contact with other language such as English, Sanskrit, Arabic, and other languages.
This new word can be classified into some procedure, not only borrowing but also as
a calque, modulation, adaptation etc.
According to Vinay and Darbelnet in Wilss (1977:96) there are seven
procedures of translation which classify the new variety of language. This procedure
in order to control the translator work, in the listing which follows, the first three
procedures are direct and the others are oblique.
a. Procedure 1:Borrowing
b. Procedure 2: Calque
c. Procedure 3: Literal translation
d. Procedure 4: Transposition
e. Procedure 5: Modulation
f. Procedure 6: Equivalence
g. Procedure 7: Adaptation
The writer wants to analyze the data (accounting term) which are taken from
an accounting book to see whether the procedure above exist or not.
Bolinger (1975:419) says, “Borrowings are concentrates in the areas where
contact is most intense. Therefore, it is not surprising that science and technology lead
the field nowadays, with sport and tourism close behind. But the contact has grown so
close in recent time with press, radio, television, and international travel, that a kind
of universal diffusion is taking place.”
Accounting as one of the science where contact is most intense and grown so
close in recent time with many media of communication become a very interesting
object to analyze related to the borrowing. That is the reason of the writer in choosing
the object of the analysis which later not only discus about borrowing but also about
There are statements from some linguists which talk about some of those
procedures. Cadford (1965:20) defines “translation as the process of changing a
written text form one language (SL) to the equivalence which is written in another
language”. In this statement, he emphasizes the equivalence in doing translation.
Besides, Herbet Schendl (2001-56) says “however, speaker may feel the need for
borrowing not because their language does not have a word for a particular object or
concept, but because they think that the equivalent word in the donor language is
better or more prestigious.” He insists that borrowing sometimes occurs in doing
translation with some factor of the need.
1.2Problems of the Analysis
Based on the background above there are some problems of the analysis which
are discussed.
a. How to identify the seven procedures of translation in the target text?
b. How to classify the seven procedures of translation in the target text?
c. Does each of the procedure found in the target text?
d. What is the most dominant procedure found in the target text?
1.3Objective of the Analysis
The objectives of the analysis are to answer the problems above that can be
described as follow:
a. To identify the seven procedures in the target text by using Vinay and
Dalbernet’ theory.
b. To classify the seven procedures in the target text by using Vinay and
c. To find out whether the seven procedures are found in the target text.
d. To find out the dominant type of the procedure found in the target text.
1.4Scope of the Analysis
In this thesis, the writer focused on analyzing the data from Fess and Warren’s
14th Accounting Principles and its translation into Indonesian by seven procedures
The data are accounting terms only which collected from chapter one to chapter
fourteen. The analysis covers the seven procedures in other to get the results of the
analysis related to the procedures.
1.5Significances of the Analysis
There are theoretical and practical significances that can be taken from this
thesis. Theoretically, this thesis can be used for the readers and especially for the
students of English department to expand their knowledge about translation.
Practically, this thesis can be used by translator in practicing the translation and also
CHAPTER II
AN OVERVIEW OF TRANSLATION PROCEDURES
Vinay and Darbelnet (1958) have been able to condense translation procedures
to just seven different ones. They have differentiated two basic translation methods:
direct (literal translation) and the indirect (oblique translation),. The first three
procedures fall into the category of direct (literal translation) and the last four fall into
category of indirect (oblique translation).
According to Vinay and Darbelnet (1958:61-64), literal translation means that
the source language message can be translated perfectly into target language, because
the message is based on parallel categories or concepts. Oblique translation comes
into use when there are gaps in target language which have to be fiiled by some
equivalent meant, so that the meaning or impression is the same for the source
language and target language. Oblique translation must be used also, when the
language have some structural or metalinguistic differences so that certain stylistic
effect can not be transferred without radical semantic or lexical change. More
precisely, the translator must turn to oblique translation if the literally translated
message either has another meaning than the source language one, correspond to
something in the metalinguistics of the target language but not at the same linguistic
level. As an example, Vinay and Darbelnet (1958:64) take the following utterances:
He looked at the map and He looked the picture of health, of which two examples the
first can be translated literally to French Il regarda la carte, but the second must be
translated more idiomatically, for example like Il se portrait comme une charme.
Vinay and Darbelnet’s theory of translation procedures is so compact and
introduce the seven translation procedures paraphrase Vinay and Darbelnet writing
closely.
2.1
Type of Seven Procedures:
2. 1. 1 Procedure 1: Borrowing
This procedure is the simplest translation procedure. It is used usually when
there is a metalinguistic gap in the target language, for example when a new technique
or an unknown concept is introduced. It can also be used to create a particular stylistic
effect, for example to introduce an element of local, source language color to the
target language: tortilla, tequila, and sauna. Many old loanwords have later become a
fixed part of the lexis of the borrowing language, for example word from English to
French: alcool from alcohol, and redingote from riding-coat. There are some
possibilities that may occur in this procedure; first, borrowing with no change in form
and meaning ( pure loanwords), the second, borrowing with changes in form but
without changes the meaning (mix loanwords) and the third, borrowing when part of
the term is native and other part is borrowed, but the meaning is fully borrowed (loan
blends)
Examples:
a. Borrowing with no change in form and meaning (pure loanwords)
voucher → voucher
bonanza → bonanza
bank → bank
b. Borrowing with change in form but without change the meaning (mix
loanwords)
accrual → akrual
credit → kredit
debit → debet
c. Loan blend
nominal account → perkiraan nominal
bussines transaction → transaksi usaha
temporary investment → investasi sementara
There are other general statements about the understanding of borrowing
giving by some linguists. Hockett (1958:402) defines borrowing as follow, “the
feature which is imitated is called the model; the language which is the model occurs,
or the speaker of that language, called donor, the language which acquires something
new in the process is borrowing language. The process itself called borrowing. From
the statement bellow, it can be understood that loan word or borrowing word should
not be return, which means that the donor makes no sacrifice and does not have to ask
for permission. So, there is nothing change because the donor goes on speaking as
before and only the borrower’s speech is altered. Lehman (1962:213) states, “The
process by which word are imported into a language is known as borrowing.” Then,
he also concludes that the influence of one language on another, the result of which
have been termed borrowing. Thus, based on those statements, the understanding of
borrowing can be simplified as a process whereby one language adopts a meaningful
unit from another language, or a process in which one language adopts elements of
another.
Hockett (1958:408-416) says that borrowing can be classified into three; they
According to Bolinger (1975:421) that both form and meaning in loanwords is
borrowed, with whatever degree of adaptation to the phonology of the borrowing
languages.
The borrower may adopt the donor’s word along with the object of practice:
the new form in the borrower’s speech is then called loanword. The term loanword is
used to denote words taken from foreign language and used it as though it were native
to the language into which it has been borrowed. Therefore, the acquisition of a
loanword constitutes in itself a lexical change and probably should say it constitutes
or entails a semantic change. Loanwords are almost always free form (words or
phrases); bound forms are borrowed as such only with extreme rarity. Then they also
show some phonemic substitutions, which occur mainly depends on how those direct
word borrowing from source language, assimilate into receptor’s language. Moreover,
loanwords are direct borrowing from English whose overall morphemic shape is
recognizable English, and which do not show any fusion with receptor’s language.
If a speaker imitates someone else’s pronunciation of a word, which is already
familiar to the borrower, we may speak of pronunciation borrowing. Usually the
donor and borrowing idiolects are mutually intelligible, and the motive is prestige. A
style of pronunciation can also be imitated, usually for prestige reason, without
specific reference to a particular word. Besides, pronunciation borrowing can operated
across language boundaries.
Grammatical change can be brought about indirectly by borrowing-via sets of
related loanwords. Grammatical change is the change in the grammatical core, which
includes forms, which collectively called ‘functors’ and some functors are separate
retaining its functional status, the immediate consequence to be a grammatical change
in the borrowing language might be naturally expected.
2. 1. 2 Procedure 2: Calque
Calque is another form of loan translation: a complete syntagma (syntactic
unit) is borrowed, but its individual elements are translated literally. The result can be
a calque of expression, which preserves the syntsctic structure of the source language
while introducing a new mode of expression to the target language. It consists of
phrases in direct (literal) translations of fixed expression in target language, for
example French Compliment de la saison, which come from English Christmas
greeting compliments of the season. The result can also be a structural calque, which
introduces a whole new construction into the target language, for example
science-fiction, used as such in French. Calque is loan translation (linear substitution) of
morphologically analyzable source language syntagms which after a time, are often
accepted, or at least tolerated by the target language community.
2. 1. 3 Procedure 3: Literal Translation
This procedure is a word for word translation, replacement of source language
syntactic structures, normally on the clause or sentence scale, by syntactic which are
isomorphic (or near isomorphic) concerning number and type of speech parts and
synonymous in term of content, where the resulting target language is grammatically
correct and idiomatic. The translation has not needed to make any changes other than
the obvious one, like those concerning grammatical concord or inflectional endings,
procedure is most commonly found in translations between closely related language,
for example French-Italian, and especially those having a similar culture. There are
other examples of literal translation.
Examples:
deferral → penangguhan
revenue expenditure → pengeluaran pendapatan
capital element → unsur modal
capital increase → modal bertambah
close the book → menutup buku
2. 1. 4 Procedure 4: Transposition
Transposition means the replacing of one word-class by another without
changing the meaning of the message. It can also be used within a language, as when
rewarding the phrase, for example ‘He announced that he would return’ to ‘He
announced his return’ (the subordinate verb becomes a noun). In translation, there are
two types of transposition: obligatory and optimal.
It is also a change in the grammar from source language to target language (singular
to plural; position of the adjective, changing the word class or part of speech). There
are more examples of transposition
Examples:
sales journal → buku harian Penjualan
equity → hak pemilikan hak
proceeds → hasil diskonto
2. 1. 5 Procedure 5: Modulation
Modulation means a variation in the message due to a change in the point of
view: seeing something in different light. Using modulation is justified when a literal
or transposed translation results in a form which is not quite natural and going against
the felling of the target language. There are two types of modulation: fixed and free.
Fixed or obligatory modulation must be used when for example translating a phrase
‘the time when’ to French as ‘le moment ou’. In this example, the time become
moment, and when becomes where. In this case of fixed modulation, a competent
bilingual will not hesitate to have recourse to this procedure if it supported by
frequency or total acceptance of usage, or a status establish by the dictionary or
grammar.
Free or optimal modulation takes place for example, when a negative
expression in the source language positive in the target language because of
language-specific stylistic features: ‘it is not difficult to show’ becomes ‘il est facile de
demontrer’ (‘it is easy to show’). With the free modulation the process must be
undergone anew in this case, and no fixation has taken place.
However, free modulation is not really optimal in the strict sense, for when it
is correctly done, it must result in the ideal target language solution corresponding to
the source language situation: a correct usage of free modulation makes a native
reader of a target language say: “Yes, that just how it would be said.” A free
modulation may at any moment become fixed as soon as it becomes frequent, or is
2. 1. 6 Procedure 6: Equivalence
Two texts in different language will account for the same situation by means
of very different stylistic and structural devices. The change which happened in the
message with this procedure is usually syntagmatic, and it affects the whole message.
Most examples of this procedure belong to the phraseological repertoire of idiom,
clichés, proverbs, nominal or adjectival collocation, etc. For example the proverbs
‘too many cooks spoil the broth’ becomes ‘deux patrons font chavirer la barque’ (two
skippers will capsize the boat”) in French. It must be remembered, that idioms, for
example as like as two peas must not be translated as calques or any account, for the
responsibility of introducing calques (of idiom) into a language that is already
perfectly organized should be the author’s choice, not the translators. There are other
examples of equivalence in accounting term:
Examples:
account payable → hutang dagang
account receivable → piutang dagang
marketable security → surat berharga
2. 1. 7 Procedure 7: Adaptation
This procedure is used in cases where the situation to which the message
refers does not exist at all in the target language and must thus be created by reference
to a new situation, which is judged to be equivalent. For example, it is culturally
normal for an English father to kiss his daughter on the mouth, but a similar action
would be culturally unacceptable in a French text, and must be translated as
something like ‘il serra tendrement sa fille dans ses bras’ (‘he tenderly embraced his
A refusal to make use of adaptations which are not only structural but also
pertain to the presentation of idea or their arrangement in the paragraph, leads to a text
that is perfectly correct but nevertheless invariably betray its status as translation by
something indefinable in its tone, something that does not quite ring true.
2. 2 Relevant Studies
To support the ideas of this thesis, the writer provides some relevant studies.
Tatari Prasasty (2002) in her thesis “An Analysis of English Lexical Borrowing Found
in PT. Nestle Indonesia’s Catalogue” gives a contribution to this thesis. She uses the
descriptive method in writing the thesis. She also uses common statistic formula
based on ‘Educational Statistic’ to count the percentage of each type of lexical
borrowing. Then she draws the percentages of each of lexical borrowing on a table.
The following table is the result of the thesis.
Table 1: Percentage of each of lexical borrowing
Roswani Siregar (2009) in her thesis “Analisis Penerjemahan Dan
Pemaknaan Istilah Teknik: Studi Kasus Pada Terjemahan Dokumen Kontrak” has
given a lot of contribution to this thesis. Her thesis is very closely relevant to this
thesis. She talks about methodology for translation which some theory that she uses is
relevant to this thesis, such as Vinay and Dalbernet theory’s about translation No Type of Lexical Borrowing Number of Cases Percentages
procedures. Some of the methodology that she used in her thesis is also used by the
writer in writing this thesis.
The writer takes some relevant information from the written text too. Some of
the relevant information mentioned as follow:
Larson (1984:3) state that translation consist of transferring the meaning of
source text (ST) to target text (TT), and it is done by going from the form of source
text to the form of target text by way of semantic structure. It is the meaning being
transferred and it cannot be added or changed; only the surface structure or form can
be changed.
Larson’s statement is close to non literal (oblique) translation in Vinay and
darbelnet’s translation procedures. Larson says it as meaning based translation.
Catford in Venuti (2000:141) states that shift mean the departures from formal
correspondence in the process of going from source language to target language.
Catford statement is related to transposition in Vinay and Darbelnet’s seven
procedures.
Nababan (32: 1999) ‘penerjemahan harfiah (literal translation) terletak
antara penerjemahan kata demi kata dan penerjemahan bebas. Penerjemahan
harfiah mungkin mula-mula dilakukan seperti penerjemahan kata demi kata, tetapi
penerjemah kemudian menyesuaikan susunan kata dalam kalimat terjemahannya
yang sesuai dengan susunan kata dalam kalimat bahasa sasaran.’
From the statement above we can conclude that literal translation is that where
the text in source language is translated word for word into target language within
CHAPTER III
METHODOLOGY
Method of the analysis is an important thing in doing a scientific study. The
method used must be relevant to the analysis because the analysis will not be
successful if we use the wrong method.
3. 1
Research MethodIn this thesis, the writer uses library research in analyzing the data. Nawawi
(1991:30) says that library research is done by collecting the data from every
literature, even in the library or in the other places. The writer uses an accounting
book as the data of analysis.
3. 2
Data Collecting MethodThe data in this thesis are collect from the accounting book Accounting
Principles 14th Edition by Fess and Warren and also from the translation of the book
into Indonesian Edisi ke-14 Prinsip-Prinsip Akutansi translated by Marianus Sinaga.
To make the analysis easier, the data is collect in random way. Some chapters are
chooses as a samples for the analysis.
3. 3 Data Analysis Method
In analyzing the data, descriptive method is used. Nawawi (1991:63) says that
descriptive method can be define as problem solving procedure which is researched
by describing the subject or object of the research based on the real fact nowadays.
a. Collecting the data from the original book and its translation into
Indonesian.
b. Identifying the seven procedures from the data.
c. Classifying the seven procedures from the data.
d. Drawing some conclusions after finishing the analysis.
The writer uses the common statistic formula based on ‘Educational Statistic’
(1967) to draw the percentage of each procedure and then put it on the table.
Table 2: Educational Statistic.
N= X x 100% Y
N= the percentage of types of procedure.
X = the number of types of procedure.
Y= the total number of all types of procedure.
3. 4
Models of Presenting the Result of AnalysisFirst of all, list of the data, i. e. accounting terms are identified into seven
procedures. Afterward, the data that have been identified, are classified into seven
procedures, presented by using table form and followed by the explanation for each
classification. The letters, words or phrases which are analyzed, are underlined. The
following table is an illustration of presenting the result of analysis which then
followed by the explanation:
Table 3: An example of presenting the result of analysis.
No No of
The Data Source Text Target Text
1. 53. inflation inflasi
And the explanation is:
inflation → inflasi
‘Inflasi’ in target text is borrowed from source language ‘inflation’ with the change in
target language writing system. The suffix ‘-tion’ in source language is changes to ‘si’
in target language. This is a kind of mix loanwords.
The example above illustrated borrowing namely mix loanwords that imported
source language lexeme with some orthographical change in target language. This is
CHAPTER IV
AN ANALYSIS OF PROCEDURE OF TRANSLATION
4.1 Data Analysis
As this thesis is using descriptive method which the method defined as
problems solving procedure which is researched by describing the subject or object of
the research based on the real fact nowadays. So the writer does some procedures to
carry out this analysis:
a. Collecting the data from the original book and its translation into
Indonesian.
b. Identifying the seven procedures from the data.
c. Classifying the seven procedures from the data.
4. 1. 1 Collecting the data
It has been said in the previous chapter that the data in this thesis are collected
from the accounting book Accounting Principles 14th Edition by Fess and Warren and
also from the translation of the book into Indonesian Edisi ke-14 Prinsip-Prinsip
Akutansi translated by Marianus Sinaga. Some chapters are chosen as samples for the
analysis.
The writer has found 112 accounting terms from the data which collected from
the accounting book Accounting Principles 14th Edition by Fess and Warren and the
translation of the book into Indonesian Edisi ke-14 Prinsip-Prinsip Akutansi translated
by Marianus Sinaga. The samples are sellected from chapter one to chapter fourteen.
Tables 4: Data collection.
No. Source Text Target Text
1. account perkiraan
2. accounting akuntansi
3. accounting cycle siklus akuntansi
4. account payable hutang dagang
5. account receivable piutang dagang
6. account payable ledger buku besar hutang dagang
7. accrual akrual
8. accumulated depreciation account perkiraan akumulasi penyusutan 9. adjusting entry ayat jurnal penyesuaian
10. allowance method metode penyisihan
11. amortization amortisasi
12. asset aktiva
13. average cost method metode harga pokok rata-rata
14. balance of an account saldo perkiraan
15. balance sheet neraca
16. bank reconciliation rekonsiliasi bank
17. bookkeeping pembukuan
18. book value of an asset nilai buku aktiva
19. business entity concept konsep kesatuan usaha
20. business transaction transaksi usaha
21. capital modal
22. capital expenditure pengeluaran modal
23. capital statement laporan modal
24. cash discount potongan tunai
25. cash payment journal buku harian pengeluaran kas
26. chart of account bagan perkiraan
27. conservatism konservatisme
28. consistency konsistensi
29. contingent liability kewajiban bersyarat
30. contra asset account perkiraan lawan aktiva
31. corporation perseroan
32. cost principle prinsip harga perolehan
33. credit kredit
34. credit memorandum nota kredit
35. current asset aktiva lancar
36. current liability kewajiban lancar
37. debit debet
38. debit memorandum nota debet
39. deferral penangguhan
40. deflation deflasi
41. depletion deplesi
42. depreciation penyusutan
43. dishonored note receivable wesel tagih yang ditolak bank
44. dividend dividen
46. equity hak pemilikaan hak
47. expense beban
48. fiscal year tahun fiskal
49. general expense beban umum
50. general ledger buku besar
51. income from operation laba operasi
52. income statement perhitungan rugi-laba
53. inflation inflasi
54. intangible asset aktiva takberwujud
55. interim statement laporan interim
56. internal accounting control pengendalian akuntansi internal
57. internal administrative control pengendalian administrative internal
58. internal control pengendalian internal
59. invoice faktur
60. ledger buku besar
61. liability kewajiban
62. long term liability kewajiban jangka panjang
63. marketable security surat berharga
64. materiality materialitas
65. maturity value nilai jatuh tempo
66. merchandise inventory persediaan barang dagangan
67. monetary items pos-pos moneter
68. moving average rata-rata bergerak
69. natural business year tahun usaha alami
70. net income laba bersih
71. net loss kerugian bersih
72. net worth kekayaan bersih
73. nominal account perkiraan nominal
74. nonmonetary items pos-pos nonmoneter
75. normal pension cost biaya pension normal
76. note payable wesel bayar
77. note receivable wesel tagih
78. other expense beban lain-lain
79. other income pendapatan lain-lain
80. partnership firma
81. past service cost biaya masa kerja pada masa lalu
82. payroll upah
83. plant asset aktiva tetap
84. post closing trial balance neraca percobaan setelah tutup buku
85. posting membukukan
86. prepaid expense beban dibayar dimuka
87. private accounting akuntansi internal
88. proceeds hasil diskonto
89. promissory note surat promis
90. public accounting akuntansi public
91. purchase discount potongan pembelian
92. purchase journal buku harian pembelian
94. residual value nilai residu
95. retained earning laba ditahan
96. revenue pendapatan
97. revenue expenditure pengeluaran pendapatan
98. reversing entry ayat jurnal pembalik
99. sales discount potongan penjualan
100. sales journal buku harian penjualan
101. selling expense beban penjualan
102. sole proprietorship perusahaan perseorangan
103. special journal buku harian khusus
104. subsidiary ledger buku tambahan
105. temporary capital account perkiraan modal sementara
106. temporary investment investasi sementara
107. trade discount potongan dagang
108. trial balance neraca percobaan
109. unearned revenue pendapatan yang diterima dimuka
110. voucher voucher
111. voucher register registrasi voucher
112. work sheet neraca lajur
4. 1. 2 Identifying the seven procedures from the data
After collecting the data, the next step that the writer does is to identify the
seven procedures from the data. The following table shows the result of data
identification.
Table 5: Data identification.
No. Source Text Target Text Types of
Procedures
1. account perkiraan literal translation
2. accounting akuntansi borrowing
3. accounting cycle siklus akuntansi borrowing
4. account payable hutang dagang equivalence
5. account receivable piutang dagang equivalence 6. account payable ledger buku besar hutang dagang equivalence
7. accrual akrual borrowing
8. accumulated depreciation perkiraan akumulasi
penyusutan
borrowing
9. adjusting entry ayat jurnal penyesuaian equivalence 10. allowance method metode penyisihan borrowing
11. amortization amortisasi borrowing
13. average cost method metode harga pokok rata-rata
transposition
14. balance of an account saldo perkiraan transposition
15. balance sheet neraca transposition
16. bank reconciliation rekonsiliasi bank calque
17. bookkeeping pembukuan literal translation
18. book value of an asset nilai buku aktiva transposition 19. business entity concept konsep kesatuan usaha borrowing 20. business transaction transaksi usaha borrowing
21. capital modal literal translation
22. capital expenditure pengeluaran modal literal translation 23. capital statement laporan modal literal translation 24. cash discount potongan tunai literal translation 25. cash payment journal buku harian pengeluaran
kas
transposition
26. chart of account bagan perkiraan transposition
27. conservatism konservatisme borrowing
28. consistency konsistensi borrowing
29. contingent liability kewajiban bersyarat literal translation 30. contra asset account perkiraan lawan aktiva literal translation
31. corporation perseroan literal translation
32. cost principle prinsip harga perolehan transposition
33. credit kredit borrowing
34. credit memorandum nota kredit borrowing
35. current asset aktiva lancar literal translation 36. current liability kewajiban lancar literal translation
37. debit debet borrowing
38. debit memorandum nota debet borrowing
39. deferral penangguhan literal translation
40. deflation deflasi borrowing
41. depletion deplesi borrowing
42. depreciation penyusutan literal translation
43. dishonored note receivable
wesel tagih yang ditolak bank
transposition
44. dividend dividen borrowing
45. double entry accounting akuntansi buku berpasangan
equivalence
46. equity hak pemilikaan hak transposition
47. expense beban literal translation
48. fiscal year tahun fiskal borrowing
49. general expense beban umum literal translation
50. general ledger buku besar transposition
51. income from operation laba operasi transposition 52. income statement perhitungan rugi-laba equivalence
53. inflation inflasi borrowing
control internal
58. internal control pengendalian internal borrowing
59. invoice faktur literal translation
60. ledger buku besar transposition
61. liability kewajiban literal translation
62. long term liability kewajiban jangka panjang literal translation 63. marketable security surat berharga equivalence
64. materiality materialitas borrowing
65. maturity value nilai jatuh tempo transposition 66. merchandise inventory persediaan barang
dagangan
transposition
67. monetary items pos-pos moneter borrowing 68. moving average rata-rata bergerak literal translation 69. natural business year tahun usaha alami literal translation
70. net income laba bersih literal translation
71. net loss kerugian bersih literal translation 72. net worth kekayaan bersih literal translation 73. nominal account perkiraan nominal borrowing 74. nonmonetary items pos-pos nonmoneter borrowing 75. normal pension cost biaya pension normal borrowing 76. note payable wesel bayar literal translation 77. note receivable wesel tagih literal translation 78. other expense beban lain-lain literal translation 79. other income pendapatan lain-lain literal translation
80. partnership firma literal translation
81. past service cost biaya masa kerja pada masa lalu
transposition
82. payroll upah literal translation
83. plant asset aktiva tetap equivalence
84. post closing trial balance neraca percobaan setelah tutup buku
transposition
85. Posting membukukan equivalence
86. prepaid expense beban dibayar dimuka transposition 87. private accounting akuntansi internal borrowing
88. Proceeds hasil diskonto transposition
89. promissory note surat promis borrowing
90. public accounting akuntansi public calque
91. purchase discount potongan pembelian literal translation 92. purchase journal buku harian pembelian transposition 93. report form of balance
sheet
neraca bentuk laporan transposition
94. residual value nilai residu borrowing
95. retained earning laba ditahan literal translation
96. revenue pendapatan literal translation
99. sales discount potongan penjualan transposition 100. sales journal buku harian penjualan transposition 101. selling expense beban penjualan literal translation 102. sole proprietorship perusahaan perseorangan literal translation 103. special journal buku harian khusus transposition 104. subsidiary ledger buku tambahan equivalence 105. temporary capital account perkiraan modal sementara literal translation 106. temporary investment investasi sementara borrowing 107. trade discount potongan dagang literal translation 108. trial balance neraca percobaan literal translation 109. unearned revenue pendapatan yang diterima
dimuka
transposition
110. voucher voucher borrowing
111. voucher register registrasi voucher calque
112. work sheet neraca lajur equivalence
4. 1. 3 Classifying the seven procedures from the data
After identifying the data, the writer comes to the next procedure,i. e.
classifying the seven procedures from the data. In this section the writer brings up the
explanation for each classification. Table 6, 7, and 8 represents borrowing:
4. 1. 3. 1 Borrowing
Borrowing is the procedure which carryover source language lexeme or
lexemes combinations into target language in order to fill the gaps between the
languages. It is translated literally into target language. There are some possibilities
that may occur in this procedure; first, borrowing with no change in form and
meaning ( pure loanwords), the second, borrowing with changes in form but without
changes the meaning (mix loanwords) and the third, borrowing when part of the term
is native and other part is borrowed, but the meaning is fully borrowed (loan blends).
A loan blend is the result of process that combines morphemic importation and
substitution in the same items. Furthermore, a structural loan occurs when
its components are transferred and then target language items substitute the other
form.
The following table is borrowing which is found from the data and followed
by the analysis.
Table 6 shows pure loanwords.
Table 6: Pure loanwords
No. Data
no. Source Text Target Text
1. 110. voucher voucher
1.) voucher → voucher
‘Voucher’ is purely borrowed from source language ‘voucher’ without any
change in target language writing system.
Table 7 shows mix loanwords.
Table 7: Mix loanwords.
No. Data
No. Source Text Target Text
1. 2. accounting akutansi
2. 7. accrual akrual
3. 11. amortization amortisasi
4. 27. conservatism konservatisme
5. 28. consistency konsistensi
6. 33. credit kredit
1.) accounting → akuntansi
‘Accouting’ is translated as ‘akuntansi’. It has undergone complete assimilation
into target language. It becomes incorporated into the system and the feeling of
the language to such extend that there are as much a part of vocabulary in target
language as any native words.
2.) accrual → akrual
‘Accrual’ is translated literally into target language as ‘akrual’. The word
‘akrual’ is imported from source language ‘accrual’ within the change of form
in target language. The letters ‘cc’ in source language is replaced by target
language respelling ‘k’.
3.) amortization → amortisasi
‘Amortization’ is translated literally into target language as ‘amortisasi’. The
word ‘amortisasi’ is import/borrowed from source language ‘amortization with
some change in writing system (form). The letter ‘z’ in source language changes
to letter‘s’ in target language and suffix ‘-tion’ in source language changes to
‘si’ in target language.
4.) consistency → konsistensi
‘Konsistensi’ is borrowed from source language ‘consistency’ with some
changes in writing system. The letter ‘c’ in source language is replaced by target
language respelling ‘k’ and the end letters ‘cy’ in source language is replaced by
5.) conservatism → konservatisme
‘Konservatisme’ is borrowed from source language ‘conservatism’ with some
changes in target language writing system. The letter ‘c’ in source language is
replace by target language respelling ‘k’ and the suffix ‘-ism’ in source language
changes to ‘-isme’ in target language.
6.) credit → kredit
‘Kredit’ is borrowed from source language ‘credit’. The letter ‘c’ in source
language is replaced by target language respelling ‘k’.
7.) debet → debit
‘Debit’ is borrowed from source language ‘debet’. The second letter ‘e’ in
source language is changes to ‘i’ in target language.
8.) eflation → deflasi
‘Deflasi’ is borrowed from source language ‘deflation’ with some
orthographical change in target language. The suffix ‘-tion’ in source language
is changes to ‘si’ in target language.
9.) dividend → dividen
‘Dividen’ is borrowed from source language ‘dividend’ with the change in target
language writing system. The final letters ‘d’ in source language is omitted in
10.) depletion → deplesi
‘Deplasi’ is borrowed from source language ‘depletion’ with the change in
target language writing system. The suffix ‘-tion’ in source language is changes
to ‘si’ in target language.
11.) inflation → inflasi
‘Inflasi’ is borrowed from source language ‘inflation’ with the change in target
language writing system. The suffix ‘-tion’ in source language is changes to ‘si’
in target language.
12.) materiality → materialitas
‘Materialitas’ is borrowed from source language ‘materiality’ with the change
in target language writing system. The final letter ‘y’ in source language
changes to ‘as’ in target language.
Loan blends: One of the two or more morphemes making up the compound form is
replaced by native morpheme. Table 8 shows loan blends.
Table 8: Loan blend.
No. Data
no. Source Text Target Text
1. 3. accounting cycle siklus akuntansi
2. 8. accumulated depreciation account
perkiraan akumulasi penyusutan
3. 19. business entity concept konsep kesatuan usaha
4. 20. business transaction transaksi usaha
5. 34. credit memorandum nota kredit
6. 38. debit memorandum nota debet
7. 48. fiscal year tahun fiskal
8. 55. interim statement laporan interim
9. 56. internal accounting control pengendalian akuntansi internal
10. 58. internal control pengendalian internal
12 73. nominal account perkiraan nominal
13. 74. nonmonetary items pos-pos nonmoneter
14. 75. normal pension cost biaya pensiun normal
15. 87. private accounting akuntansi internal
16. 89. promissory note surat promis
17. 94. residual value nilai residu
18. 106. temporary investment investasi sementara
19. 57. internal administrative control
pengendalian admimistratif internal
20. 10. allowance method metode penyisihan
1.) siklus akuntansi’
‘Siklus’ is native while ‘akuntansi’ is borrowed from source language
‘accounting’.
2.) ‘perkiraan akumulasi penyusutan’
‘Perkiraan’ is native, ‘penyusutan’ also native while ‘akumulasi’ is borrowed
from source language ‘accumulated’
3.) ‘konsep kesatuan usaha’
‘Konsep’ is borrowed from source language ‘concept’ while ‘kesatuan’ is native
and also ‘usaha’.
4.) ‘transaksi usaha’
‘Transaksi’ is borrowed from source language while ‘usaha’ is native.
5.) ‘nota kredit’
6.) ‘nota debet’
‘Nota’ is native while ‘debet’ is borrowed from source language ‘debit’.
7.) ‘tahun fiskal’
‘Tahun’ is native while ‘fiskal’ is borrowed from source language ‘fiscal’.
8.) ‘laporan interim’
‘Laporan’ is native while ‘interim’ is borrowed from source language ‘interim’.
9.) ‘pengendalian akuntansi internal’
‘Pengendalian’ is native while ‘akuntansi’ is borrowed from source language
‘accounting’ and ‘internal’ also borrowed from source language ‘internal’.
10.) ‘pengendalian internal’
‘Pengendalian’ is native while ‘internal’ is borrowed from source language
‘internal’.
11.) ‘pos-pos moneter’
‘Pos-pos’ is native while ‘moneter’ is borrowed from source language
‘monetary’.
12.) ‘perkiraan nominal’
‘Perkiraan’ is native while ‘nominal’ is borrowed from source language
13.) ‘pos-pos nonmoneter’
‘Pos-pos’ is native while ‘nonmoneter’ is borrowed from source language
‘nonmonetary’.
14.) ‘biaya pensiun normal’
‘Biaya’ is native while ‘pensiun’ is borrowed from source language ‘pension’
and ‘nominal’ is also borrowed from source language ‘nominal’.
15.) ‘akuntansi internal’
‘Akuntansi’ is borrowed from source language ‘Accounting’ while ‘private’ in
source language is translated to native as ‘internal’.
16.) ‘surat promis’
‘Surat’ is native while ‘promis’ is borrowed from source language ‘promissory’
17.) ‘nilai residu’
‘Nilai’ is native while ‘residu’ is borrowed from source language ‘residual’.
18.) ‘investasi sementara’
‘Sementara’ is native while ‘investasi’ is borrowed from source language
‘investment’.
‘Pengendalian’ is native while ‘administratif’ is borrowed from source
language and ‘internal’ also borrowed from source language ‘internal’.
20.) ‘metode penyisihan’
‘Metode’ is borrowed from source language ‘method’ while ‘penyisihan’ is
native.
4. 1. 3. 2 Calque
Calque is the procedure when there are some independent morphemes making
up the compound form, one of the morphemes is replaced by native (target language)
morpheme and the other morphemes are imported from source language. It is loand
words within linear substitution. Table 9 shows calque.
Table 9: Calque.
No. Data
no. Source Text Target Text
1. 16. bank reconciliation rekonsiliasi bank
2. 90. public accounting akuntansi public
3. 111. voucher register registrasi voucher
1.) bank reconciliation → bank rekonsiliasi
“Bank reconciliation’ is translated with linear substitution into target language.
‘Bank’ which is come as a first word in source language goes to second word in
target language and vice versa. Each item in source language is borrowed by
target language.
The word ‘bank’ is purely imported from source language ‘bank’ but the word
‘rekonsiliasi’ is imported from source language ‘reconciliation’ with some
is replaced by target language respelling ‘k’, the second letter ‘c’ in source
language is replaced by target language respelling ‘s’ and the suffix ‘-tion’ in
source language changes to ‘si’ in target language.
2.) public accounting → akuntansi publik
‘Public accounting’ has translated within linear substitution into target language.
The word ‘public’ which is come as a first word in source language goes to
second word in target language and vice versa. Each item in source language is
borrowed by target language with some orthographical change.
‘Accouting’ is translated as ‘akuntansi’. It has undergone complete assimilation
into target language. It becomes incorporated into the system and the feeling of
the language to such extend that there are as much a part of vocabulary in target
language as any native words.
‘Publik’ is borrowed from source language ‘public’ with the letter final letter ‘c’
in source language is replaced by target language ‘k’.
3.) voucher register → registrasi voucher
‘Voucher register’ has translated into target language within linear substitution.
First word in source language goes to second word in target language. Each
items in source language is borrowed by target language.
‘Voucher’ is purely borrowed from source language ‘voucher’ without any
change in target language writing system and ‘register’ is borrowed by target
4. 1. 3. 3 Literal translation
Nababan (32: 1999) ‘penerjemahan harfiah (literal translation) terletak
antara penerjemahan kata demi kata dan penerjemahan bebas. Penerjemahan
harfiah mungkin mula-mula dilakukan seperti penerjemahan kata demi kata, tetapi
penerjemah kemudian menyesuaikan susunan kata dalam kalimat terjemahannya
yang sesuai dengan susunan kata dalam kalimat bahasa sasaran.’
These following table shows the data which concluded into literal translation where
the text in source language is translated word for word into target language by
adopting target language structure. Table 10 shows literal translation.
Table 10: Literal translation.
4. 22. capital expenditure pengeluaran modal
5. 23. capital statement laporan modal
6. 24. cash discount potongan tunai
7. 29. contingent liability kewajiban bersyarat
8. 30. contra asset account perkiraan lawan aktiva
9. 31. corporation perseroan
10. 35. current asset aktiva lancar
11. 39. deferral penangguhan
12. 42. depreciation penyusutan
13. 47. expense beban
14. 54. intangible asset aktiva takberwujud
15. 59. invoice faktur
16. 61. liability kewajiban
17. 62. long term liability kewajiban jangka panjang
18. 68. moving average rata-rata bergerak
19. 69. natural business year tahun usaha alami
27. 80. partnership firma
28. 82. payroll upah
29. 91. purchase discount potongan pembelian
30. 95. retained earning pendapatan ditahan
31. 96. revenue pendapatan
32. 97. revenue expenditure pengeluaran pendapatan
33. 101. selling expense beban penjualan
34. 102. sole proprietorship perusahan perseorangan
35. 105. temporary capital account perkiraan modal sementara
36. 107. trade discount potongan
37. 36. current liability kewajiban lancer
38. 49. general expense beban umum
39. 108. trial balance neraca percobaan
40. 12. asset aktiva
4. 1. 3. 4 Equivalence
Equivalence is a replacement of a source language situation by a
communicatively comparable target language situation. It is where two different
languages are equal whether a syntagmatic changes occur in target language.
Tables 11 show equivalence.
Table 11: Equivalence.
No. Data
no. Source Text Target Text
1. 4. account payable hutang dagang
2. 5. account receivable piutang dagang
3. 6. account payable ledger buku besar hutang dagang
4. 45. double entry accounting akuntansi buku berpasangan
5. 52. income statement perhitungan laba rugi
6. 63. marketable security surat berharga
7. 83. plant asset aktiva tetap
8. 85. posting membukukan
9. 104. subsidiary ledger buku tambahan
10. 112. work sheet neraca lajur
11. 9. adjusting entry ayat jurnal penyesuaian
The writer gives a brief definition for each accounting term by consulting the
dictionary (Oxford Advance Dictionary of Current English). So it can be seen the
equivalence of source language accounting term and target language accounting term.
1.) Account: [U] estimation.
2.) Payable: adj which must or may be paid.
3.) Receivable: adj that can be received; fit to be received.
4.) Ledger: n book in which a business firm’s account are kept.
5.) Entry: items notes in account book.
6.) Double: in twos; in pairs or couples.
7.) Income: n money received during a given period (as salary, receipts from trade,
interest from investment, etc)
8.) Statement: [c] stating of facts, views, a problem, etc; report.
9.) Accounting: give a reckoning of (money that has been entrusted to one)
10.) Marketable: adj that can be sold; fit to be sold.
11.) Security: [C, U] something valuable.
12.) Plant: n living organism which is not an animal.
13.) Asset: n (usu pl) anything owned by person, company etc that has money
value and that may be sold to pay debts.
14.) Posting: transfer item from a day-book to a ledger.
15.) Subsidiary: serving a help or support but not of first importance.
16.) Work: used of bodily or mental powers with the purpose of doing or making
something.
17.) Sheet: broad, flat piece (of some thin material).
18.) Adjusting: [U] settling of, eg insurance.
4. 1. 3. 5 Transposition
Transposition: is the same with shift, when literal translation produces an
‘unnatural’ passage. Table 12 shows transposition.
Table 12: Transposition.
No. Data
no. Source Text Target Text
1. 13. average cost method metode harga pokok rata-rata
2. 15. balance sheet neraca
3. 25. cash payment journal buku harian pengeluaran kas
4. 32. cost principle prinsip harga perolehan
5. 43. dishonored note receivable wesel tagih yang ditolak bank
6. 46. equity hak pemilikan hak
7. 50. general ledger buku harian
8. 51. income from operation laba operasi
9. 60. ledger buku besar
10. 65. maturity value nilai jatuh tempo
11. 66. merchandise inventory persediaan barang dagangan
12. 81. past service cost biaya masa kerja pada masa lalu
13. 84. post closing trial balance neraca percobaan setelah tutup buku
14. 86. prepaid expense beban dibayar di muka
15. 88. proceed hasil diskonto
16. 93. report form of balance sheet neraca bentuk laporan
17. 100. sales journal buku harian penjualan
18 103. special journal buku harian khusus
19. 109. unearned revenue pendapatan yang diterima di muka
20. 92. purchase journal buku harian pembelian
21. 14. balance of an account saldo perkiraan
22. 18. book value of an account nilai buku aktiva
23. 99. sales discount potongan penjualan
24. 26. chart of account bagan perkiraan
1.) cost → harga pokok
(a word) (a phrase)
‘Cost’ is a word level in source language which turns into a phrase level in
2.) balance sheet→ neraca
(a phrase) (a word)
‘Balance sheet’, a phrase level in source language turning into a word level in
target language.
3.) journal → buku harian
(a word) (a phrase)
‘Journal’ which is a word level in source language turning into phrase level in
target language.
4.) cost → harga perolehan
(a word) (a phrase)
‘Cost’ is a word level in source language which turns into a phrase level in
target language.
5.) dishonored → yang ditolak Bank (a word) (a clause)
‘Dishonored’ which is a word level in source language turning into a clause
level in target language.
6.) equity → hak pemilikan hak
(a word) (a phrase)
‘Equity’ which is a word level in source language turning into a phrase in target
language.
7.) general → is omitted, but does not change the meaning of the
8.) from → is omitted, but does not change the meaning of the
message.
9.) ledger → buku besar
(a word) (a phrase)
‘Ledger’ which is a word level in source language turning into a phrase level
in target language.
10.) maturity → jatuh tempo
(a word) (a phrase)
‘Maturity’ which is a word level in source language turning into a phrase level
in target language.
11.) merchandise → barang dagangan
(a word) (a phrase)
‘Merchandise’ which a word level in source language turning into a phrase level
in target language.
12.) past service → masa kerja pada masa lalu
(a phrase) (a clause)
‘Past service’ that is a phrase in source language turning into a clause in target
language.
13.) post closing → setelah tutup buku
(a phrase) (a clause)
‘Post closing’ that is phrase in source language turning into a clause in target
14.) prepaid → dibayar di muka
(a word) (a clause)
‘Prepaid’ which is a word in source language turning into a clause in target
language.
15.) proceed → hasil diskonto
(a word) (a phrase)
‘Proceed’ which is a word level in source language turning into a phrase level in
target language.
16.) of → is omitted, but does not change the meaning of the
message.
balance sheet → neraca
(a phrase) (a word)
‘Balance sheet’, a phrase level in source language turning into a word level in
target language.
17.) journal → buku harian
(a word) (a phrase)
‘Journal’ that is a word level in source language turning into a phrase level in
target language.
18.) journal → buku harian
(a word) (a phrase)
‘Journal’ that is a word level in source language turning into a phrase level in
