Background of the Study
Philippines’ topography and history made the country
to be multicultural and multilingual.
Waters between and mountains within its islets and islands developed
about 100 major and 400 minor languages according to Ernesto Constantino
(1990); 110 according to McFarland (1994); and 170 based on the last study
conducted by the Commission on Philippine Language as mentioned by Batnag, et. al.
(2009). Foreign languages added to its
variety as it was occupied by many countries.
Peoples of the country, though multilingual, are united into one because
of Filipino, the country’s National language.
The development of this national language is brought about by an
anecdote on the difficulty to communicate with his people as experienced by then
Commonwealth president, Manuel Luis M. Quezon who is also known as the “Father
of the Philippine National Language” (Carpio, et.al.)
The Filipino language sometimes confused with the
Tagalog language from which it is derived and one of the many languages of the
Philippines, had its limelight one year after Former President Ferdinand
Marcos’ fall and a new Philippine democratic constitution was ratified in 1987
that designated it (Filipino) as the national language of the country.
As Filipino evolved to be the chosen Philippines’ national
language, policies for its intellectualization, propagation and standardization
were also executed and partly implemented.
A few which strengthened this research were the following:
Executive Order 335 on one of its
provision stated that all department, offices, agencies and other government
instrumentalities to make as part of
the training programs for personnel development in each the proficiency in the
use of Filipino in official communications and correspondence.
Article 14, Section
6 of the 1987 Philippine Constitution which stated that:
The national
language of the Philippines is Filipino. As it evolves, it shall be further
developed and enriched on the basis of existing Philippine and other languages.
Subject to
provisions of law and as the Congress may deem appropriate, the Government
shall take steps to initiate and sustain the use of Filipino as a medium of official
communication and as language of instruction in the educational system.
Two
decades ago, the official and accepted language used in accountancy and
business in the Philippines was English.
The owners of the business establishments, although foreigners or
belonged to the upper class of the society believed that they should be able to
communicate well with their personnel and workers who were mostly Filipino
speakers or can think, conceptualize and express well in Filipino to reach
their million goal and success. Their
success is deemed as gate to economic success of the Philippines. In this view, the need to translate the accountancy
and business terminologies is felt. In
addition, this translation adheres with the laws and other acts in the standardization
and intellectualization of the national language.
In
as much as theories and principles in translation were considered by the
Commission on Philippine Language (Komisyon sa Wikang Filipino or KWF), the
authorized government agency by the republic to do research and other actions
to cultivate and develop the country’s languages, fast paced of life brought by
globalization and techno trend were also considered. One of the steps taken was the translation
of terminologies not only of those used in the field of accountancy and
business but also of those used in science and technology, automotive and
engineering, communication, and the arts as well.
As
part of this research the corpus to be used in this study concentrated only on
those words translated for use in the field of accountancy and business by the
KWF. There were 125 lexes in the lists
(a list for accountancy, and another list for business) of the KWF and all were
considered as focus of study. About 373
respondent-students of accountancy and business administration from the
Polytechnic University of the Philippines who had their on-the-job training answered
the survey questionnaire and about less than 10 faculty members and
practitioners were interviewed to corroborate with the facts found.
This research answered the following
questions:
1.
How aware are
the respondents on the Filipino translated lexes preferred for use in the field
of accountancy and business?
2.
Which lexes from
the lists the respondents were aware of?
3.
Which lexes from
the lists need to be revised to adapt with the need of the time?
4. What are the
steps proposed by the practitioners to propagate, standardize and
intellectualize the Filipino language?
Conceptual and Theoretical Paradigm
The Input-Process-Output Approach was used in the
study. As seen in the figure provided
below, input box showed that as part of this research the corpus used in this
study concentrated on the translated
words originally from English to Filipino by the KWF for use in the field of accountancy
and business. Survey questionnaires were
distributed to assess on respondents’ awareness on the lexes as well as its
usability. Interviews and observation
were also done by the researcher.
As product of this research,
awareness on the lexes for the field of accountancy and business as well as its
functionality was determined. Terminologies which were still applicable and
need to be revised were presented in addition to suggestions from experts on
how to strengthen the use of Filipino in the mentioned field.
|
Input
·
Lexes from the translated list of words suggested
for use in the field of accountancy and business lifted from tertiary
Filipino textbooks
·
 Respondent-students of Bachelor of Science in Accountancy
and Bachelor of Science in Business Administration of the PUP who had
undergone OJT in accountancy and business agencies and companies
·
Faculty Members and practitioners interviewed
·
Questionnaire for interview
·
Policies
regarding standardization, propagation and intellectualization of Filipino
|
Process
·
Conducting Survey
·
Interviewing practitioners and academicians
·
Collecting and operating data retrieved from
respondents
·
 Synthesizing and scrutinizing selected
language policies
·
Observing use of languages in the field of accountancy
and business
|
Output
·
Awareness on and functionality of the translated
lexes in the field of accountancy and business
·
Terminologies for Accountancy and Business Adaptable
in the Needs of Time
·
Steps in strengthening the use of Filipino in the
field of accountancy and business as well as an acceptable national language
for Filipino with diverse languages
|
Below are the lexicons translated from
English to Filipino suggested for use in the field of Accountancy in the
Philippines.
|
Terminologies
used in Accountancy
|
Filipino
Equivalent of the Terminologies
|
|
|
1.
|
Accountancy
|
Pagtutuos
|
|
2.
|
Accountant
|
Tagatuos
|
|
3.
|
Accounting Cycle
|
Hakbangin sa Pagtutuos
|
|
4.
|
Accounts Payable
|
Pagkakautang sa Kalakalan
|
|
5.
|
Accounts Receivable
|
Pautang sa Kalakalan
|
|
6.
|
Accumulated Depreciation
|
Pataan sa Depresasyon
|
|
|
|
|
|
| ||
|
7.
|
Adjusting Entries
|
Itatamang Pasok
|
|
8.
|
Advertising Expenses
|
Gugol sa Pag-aanunsyo
|
|
9.
|
Assets
|
Pag-aari
|
|
10.
|
Balance Sheet
|
Pilyego sa Pagbabalanse
|
|
11.
|
Business
|
Negosyo
|
|
12.
|
Capital Statement
|
Ulat sa Kapital
|
|
13.
|
Closing Entries
|
Isinarang Pasok
|
|
14.
|
Column
|
Kolumna
|
|
15.
|
Credit
|
Kredit
|
|
16.
|
Current Assets
|
Ari-arian
sa Kasalukuyan
|
|
17.
|
Current Liabilities
|
Pagkakautang
sa Kasalukuyan
|
|
18.
|
Daily Transaction
|
Pang-araw-araw
na Transaksyon
|
|
19.
|
Data
|
Datos
|
|
20.
|
Debit
|
Debit
|
|
21.
|
Expense and Revenue Summary
|
Buod ng
Gugol na Kita
|
|
22.
|
Expenses
|
Gastusin
|
|
23.
|
Financial Statement
|
Ulat sa
Pananalapi
|
|
24.
|
General Journal
|
Talaarawan
|
|
25.
|
General Ledger
|
Libro
Mayor
|
|
26.
|
Income Statement
|
Ulat sa
Kita
|
|
27.
|
Insurance Expense
|
Gugol
sa Seguro
|
|
28.
|
Interest Payable
|
Babayarang
Interes
|
|
29.
|
Interest Expense
|
Interes
sa Inutang
|
|
30.
|
Long Term Liability
|
Pangmatagalang
Pagkakautang
|
|
31.
|
Miscellaneous Expense
|
Iba
pang Gugol
|
|
32.
|
Net
|
Neto
|
|
33.
|
Net Income
|
Linis
na Kita
|
|
34.
|
Net Loss
|
Linis
na Pagkalugi
|
|
35.
|
Notes Receivable
|
Pautang na Matatanggap ayon sa
Kasulatan
|
|
36.
|
Office Equipment
|
Kagamitang Pantanggapan
|
|
|
|
|
|
| ||
|
37.
|
Plant Asset
|
Plantang Ari-arian
|
|
38.
|
Post-Closing Trial Balance
|
Pangwakas na Subok sa Balanse
|
|
39.
|
Prepaid Expense
|
Bayad na Guguling Panghinaharap
|
|
40.
|
Prepaid Rent
|
Bayad na Panghinaharap na Upa
|
|
41.
|
Recorded Transaction
|
Itinalang Transaksyon
|
|
42.
|
Recording of Transactions
|
Pagtatala ng mga Transaksyon
|
|
43.
|
Revenue
|
Kita
|
|
44.
|
Salary Payable
|
Babayarang Pasahod
|
|
45.
|
Service Revenue
|
Kita sa Serbisyon
|
|
46.
|
Transaction Analysis
|
Pagsusuri ng Transaksyon
|
|
47.
|
Transportation Expense
|
Gugol sa Transportasyon
|
|
48.
|
Trial Balance
|
Subok na Balanse
|
|
49.
|
Withdrawal
|
Paglalabas
|
|
50.
|
Work Sheet
|
Pilyego sa Paggawa
|
Below are the lexicons translated from
English to Filipino suggested for use in the field of Business in the
Philippines.
|
Terminologies used in Business
|
Filipino Equivalent of the Terminologies
|
|
|
1.
|
Abundance
|
Kasaganaan, Dami, Yaman
|
|
2.
|
Accelerate
|
Pabilisin, Padaliin, Patulinyin
|
|
3.
|
Accesory
|
Ekstrang Kagamitan, Naging Katulong
|
|
4.
|
Accord
|
Kasunduan, Kagustuhan, Pagsang-ayon
|
|
5.
|
Advertise
|
Ianunsyo, Ibalita, Ipamalita
|
|
6.
|
Advertiser
|
Tagapag-anunsyo
|
|
7.
|
Advertising
|
Pag-aanunsyo
|
|
8.
|
Advertising by Business Service
Establishment
|
Pag-aanunsyong
Pang-establisimentong Panserbisyo
|
|
9.
|
Advertising by Establishment
|
Pag-aanunsyong Pang-establisimento
|
|
10.
|
Advertising by Institution
|
Pag-aanunsyong Pang-institusyon
|
|
11.
|
Advertising by Manufacturer
|
Pag-aanunsyong
Pamprodukto/Pangkalakal
|
|
|
|
|
|
| ||
|
12.
|
Advertising by Service
|
Pag-aanunsyong Pangserbisyo
|
|
13.
|
Agent
|
Ahente, Alagad, Kinatawan
|
|
14.
|
Alliance
|
Pagtutulungan, Pag-uugnayan
|
|
15.
|
Assessor
|
Tagatasa, Tasador
|
|
16.
|
Bargaining
|
Pagbibili ng Mura, Baratilyo
|
|
17.
|
Barter
|
Pakikipagpalitan
|
|
18.
|
Bidder
|
Mananawad, Tumatawad
|
|
19.
|
Bidding
|
Subasta
|
|
20.
|
Broadcast Advertising
|
Pag-aanunsyong
Panradyo/Pantelebisyon
|
|
21.
|
Business Activity
|
Gawaing Pangnegosyo
|
|
22.
|
Business Advertising
|
Pag-aanunsyong Pangkalakal/ Pangnegosyo
|
|
23.
|
Commodity
|
Kalakal, Paninda
|
|
24.
|
Competition
|
Kompetensiya, Paglalabanan,
Pagtutunggalian
|
|
25.
|
Competitive Advertising
|
Pag-aanunsyong Pangkumpetensiya
|
|
26.
|
Conglomerate
|
Pinaghahalu-halo,
Pinagsama-sama
|
|
27.
|
Congregation
|
Pagkakatipon,
Pagkakasama-sama
|
|
28.
|
Credible
|
Mapaniniwalaan,
Mapagtitiwalaan
|
|
29.
|
Dealer
|
Tagapamahagi,
Komersiyante
|
|
30.
|
Deceit
|
Pandaraya,
Panlilinlang, Panloloko
|
|
31.
|
Diversity
|
Pagkakaiba-iba
ng mga bagay
|
|
32.
|
Encourage Brand Switching
|
Panghikayat
sa Pagpapalitan ng Kalakal/ Produkto
|
|
33.
|
Eventual Action Advertising
|
Pag-aanunsyong
Panghuling Aksyon
|
|
34.
|
Exportation
|
Pagluluwas
ng mga Kalakal
|
|
35.
|
Field Advertising
|
Pag-aanunsyong
Pang-awdyo biswal
|
|
36.
|
Flourish
|
Lumago,
Umunlad, Nanagumpay
|
|
37.
|
Franchise
|
Prangkisa,
Karapatang Magtayo ng Negosyo
|
|
38.
|
Immediate Action Advertising
|
Pag-aanunsyong
Aksiyong Pangmabilisan
|
|
39.
|
Imperative
|
Makaharing
Pag-uutos, Makapangyarihan
|
|
40.
|
Indirect Action Advertising
|
Pag-aanunsyong
Di-direktahan
|
|
|
|
|
|
| ||
|
41.
|
Indispensable
|
Kailangang-kailangan,
Di Maaring Iwasan
|
|
42.
|
Individuality
|
Kakayahan,
Pagkatao, Sariling Katangian
|
|
43.
|
Inducement
|
Paghikayat,
Pag-iimok, Pagganyak
|
|
44.
|
Industrial Advertising
|
Pag-aanunsyong
Pang-industriya
|
|
45.
|
Instantity
|
Kaagad,
Agad-agad, Kapagdaka
|
|
46.
|
Insufficient
|
Di-sapat,
Kulang, Kapos
|
|
47.
|
Insurance Company
|
Kompanyang
Panseguro
|
|
48.
|
Intercede
|
Mamagitan,
Makialam
|
|
49.
|
Introductory Advertising
|
Panimulang
Pag-aanunsyo
|
|
50.
|
Manufacturer
|
Tagagawa
ng Produkto
|
|
51.
|
Marketing
|
Pampamimili/Pampagbebenta
|
|
52.
|
Marketing Function
|
Pamamaraan
ng Pamimili/Pagbebenta
|
|
53.
|
Modernist
|
Makabago,
Makamoderno
|
|
54.
|
Mood
|
Kalagayan,
Kondisyon
|
|
55.
|
Movie Advertising
|
Pag-aanunsyong
Pampelikula
|
|
56.
|
Obligatory
|
Sapilitan,
Kinakailangan
|
|
57.
|
Omission
|
Pagkaligta, Di-naisama, Nakalimutan
|
|
58.
|
Onlooker
|
Manonood, Miron
|
|
59.
|
Package
|
Balutan, Pakete
|
|
60.
|
Peddler
|
Tagapaglako, Tagapagtinda
|
|
61.
|
Persuade
|
Himukin, Hikayatin, Akitin
|
|
62.
|
Preserve
|
Iimbak, Panatilihin
|
|
63.
|
Public Relation
|
Pakikipag-ugnayang Pampubliko
|
|
64.
|
Publicity
|
Publisidad
|
|
65.
|
Quality Product
|
Kalidad na Kalakal
|
|
66.
|
Ratio
|
Tumbasan
|
|
67.
|
Retailer
|
Tagapagtingi
|
|
68.
|
Retailing
|
Pagtitingi
|
|
69.
|
Retention Stage
|
Panahong Pagpapanatili
|
|
70.
|
Service Establishment
|
Serbisyong Pang-establisimento
|
|
71.
|
Standard
|
Sukatan, Pamantayan
|
|
72.
|
Trick
|
Paglilinlang, Paglalansi
|
|
73.
|
Unique Selling Proposition
|
Kakaibang Proposisyong Pagtitinda
|
|
|
|
|
|
| ||
|
74.
|
Wholesale
|
Pakyawan Pamimili/Pagbibili,
Lasaang Pamimili/Pagbibili
|
|
75.
|
Wider Demand
|
Mapalawak ang Pangangailangan
|
These
lexes were taken from the collection made by the KWF and were supposed to be distributed
and taught to advertising and business practitioners but were shelved and now
dusted and molded at the KWF library. To
see whether these lexes are still functional to its users, usability and
awareness check were contained in this research.
It is interesting to know that true efforts
were extended in refining Filipino, but it is also disappointing to see that
efforts were wasted because only the shelves of the library of KWF can embrace
the collection.
Percentage
computation was adapted on this research to determine how many among the 373 respondents
who were accountancy and business administration students of PUP that had
undergone on-the-job training in different accounting and business agencies and
companies were aware and were using the lexicons in everyday job-life. In addition to this, weighted mean and its
description was also utilized by the researcher to determine which lexes were
functional or not. Scale used is as
follows:
1 – Not aware of the translated lexicon in Filipino and
never used the word in any opportunity
2 – Not aware of the translated lexicon in Filipino but
used the lexicon in Filipino in infrequent opportunities
3 – Aware of the translated lexicon in Filipino but
used the lexicon in English in most opportunities
4 – Aware of the translated lexicon in Filipino but
used the words in infrequent opportunities
5 – Aware of the translated lexicon in Filipino and
used the words in most opportunities
Related Literature and Studies
Related
Literature
Experts
of translation specified different factors in the process of translation:
Arnold
et. al. (1994) talked about machine translation wherein they identified that
organization, fastness of the software, quality of translation, manual
evaluation made by human and machine translation made by the software to check
the validity of the translation.
Newmark (1988)
introduced the V diagram to show different methods on how to translate. He stated that word-for-word, literal, true,
and semantic translation were considered on the source language, while
adaptation, free, idiomatic and communicative translation were to be considered
for the target language.
For any
language to be intellectualized there were steps to be taken especially to
Filipino which started to be constitutionalized in 1937.
Dr. Ponciano
B. P. Pineda (in Peña et.al., 2012) believed that modernization is a primary
step to language intellectualization. He
defined the difference between” popularly modernized and “intellectually
modernized” languages. On his article distributed by the KWF, popularly modernized
language is accepted orally in gatherings, debate, local academic exchanges and
in simple discourses but its written orthography is not yet fully developed and
accepted. If any oral language is
accepted in its written form, thus can be said a language is intellectually
modernized.
Related
Studies
Translation
of civil and criminal forms is a study conducted by Ryan P. Reyes, a Master of
Filipino degree holder of the Polytechnic University of the Philippines (PUP)
and a former court interpreter in New Jersey.
His study showed forms were translated to Filipino to benefit the
ordinary people to fully understand and comply with the forms the judiciary
imposed in the manipulation of the cases.
Though translating the forms were accepted and truly appreciated by the
different courts in the Philippines, apprehension from court interpreters were
expressed that translating the forms may cause the diminished need for court
interpreters.
Karen
G. San Diego, also a graduate of the PUP had another translation thesis
entitled “Pagsasa-Filipino ng mga Piling Pormularyo ng GSIS” wherein she found
out that in the case of the government services wherein not all clientele can
understand English and other foreign languages used in the Philippines, it is
important to translate the different government forms in the national language
to give better service to most clientele. She also found out that in other
countries, government forms were usually written in own language. These
resulted to research aimed towards enrichment and development of the national
language of the Philippines. Translation
is the key answer of the researcher in the realization of the enrichment and
development using Filipino, the Philippine’s one of the official languages and its
national language. Having the government forms available in Filipino the
citizens will not have difficulty in understanding and filling them out. The
research focused on the translation of the GSIS forms seeing its importance
after a conducted post-translation survey.
Data Gathered
1.
Respondents’ Awareness On and Use of Lexes Translated
in Filipino in Everyday Job-Life.
Table 1 shows the respondents awareness on and use
of lexes translated in Filipino in their everyday job-life.
Table 1
Respondents
Awareness On and Use of Lexes Translated
in
Filipino in Their Everyday Job-Life
|
Criteria
|
Frequency
|
%
|
|
56
|
15
|
|
63
|
17
|
|
131
|
35
|
|
97
|
26
|
|
26
|
7
|
|
Total
|
373
|
100
|
As shown in
Table 1, 131 or 35% of the respondents stated that they were aware of the
translated lexicon in Filipino, but still opt to use the lexicons in English in
most opportunities. As majority of those
in the work environment used the English terminologies, they express that OJTs
do not have the right to deviate with the existing trend. Respondents also added that words may be too
long or purely translated in Tagalog which may sound archive and not applicable
in the digital era.
As experts were
interviewed, they stated that since the accounting and business sector is gearing
digitization and had to adapt with the global competition, even terminologies
used in the field need to be abridged and abbreviated. Acronym maybe preferred instead of phrases, while
metonymies need to be maintained to remain exclusivity of the jargons.
Social
background was the reason of the 97 or 26% of the respondents when they stated
that they were not aware of the translated terminologies in Filipino but used
these in infrequent opportunities.
Respondents were not aware that they were using translated lexes because
it was an everyday occurrence from their places that these lexes were used. They thought it is ordinary and natural.
Social and
academic environments were the reasons of 63 or 17% of the respondents when
they answered that they were aware of the Filipino terminologies but used these
lexes in infrequent opportunities. These
respondents said that most if not all books in accountancy and business were in
English, and that even teachers though use Filipino as medium of instruction,
advocates the use of English texts. The
opportunities where these lexes were used were from academic environment and
solely for “more clarification” purposes of the teachers as the respondents
further explained.
Sense of pride
and nationalism was the reason of the 56 or 15% of the respondents when they
answered that they were aware of the translated lexes and used these lexes in
most opportunities. These respondents
believed that the national language can compete globally, and the flexibility
of the Filipino language to correspondently translate the English lexicon for
accountancy and business was enough proof of this. In this view, the respondents expressed that
Filipino terminologies shall be given space by all Filipinos especially
students who will dictate the future words to be used in any field. As accountancy and business are influential
factors in propagating and developing the national language, they may also be
best channels to show Filipino as people with a national identity and language.
Some also believe that through the use of the national language they can reach
and can be comprehended by more Filipinos.
Academic
environment was the sole reason given by the 26 or 7% of the respondents when
they stated that they were not aware of the translated lexicon in Filipino and
never used the words in any opportunity.
They expressed that only experiences by the practitioners were expressed
in Filipino but all knowledge and assignments given to students were extracted
from foreign books and publication.
Experts
expressed the need to write books and produce publications in Filipino for the
students to be familiarized with the use of the language even in writing and
publishing. They also added that a
language shall not only be accepted orally because best is through
publication.
Dr. Ponciano B.
P. Pineda, former commissioner of the KWF, in one of his articles wrote that as
language is intellectualized, it will pass through the process of
modernization. The orally accepted
language is called “popularly modernized language” but it needs to be
“intellectually modernized” which can only be seen if language is used in
academic discussion and scientifically written and published works.
2.
Lexes for Accountancy and Business of
Which the Respondents were Aware of
There are four
tables that answer the problem. Table 2
and Table 3 show the translated lexes in accountancy and business from English
to Filipino used in most opportunities; while Table 4 and Table 5 show the
translated lexes in accountancy and business used in infrequent opportunities,
respectively.
Table
2
Translated Lexicon in
Accountancy from English to Filipino
Used in Most Opportunities
|
Terminologies
used in Accountancy
|
Filipino
Equivalent of the Terminologies
|
|
|
1.
|
Accountant
|
Tagatuos
|
|
2.
|
Assets
|
Pag-aari
|
|
3.
|
Business
|
Negosyo
|
|
4.
|
Credit
|
Kredit
|
|
5.
|
Daily Transaction
|
Pang-araw-araw
na Transaksyon
|
|
6.
|
Data
|
Datos
|
|
7.
|
Debit
|
Debit
|
|
8.
|
Expenses
|
Gastusin
|
|
9.
|
Financial Statement
|
Ulat sa
Pananalapi
|
|
10.
|
Net
|
Neto
|
|
11.
|
Revenue
|
Kita
|
Table
3
Translated Lexicon in
Business from English to Filipino
Used in Most Opportunities
|
Terminologies used in Business
|
Filipino Equivalent of the Terminologies
|
|
|
1.
|
Abundance
|
Kasaganaan, Dami, Yaman
|
|
2.
|
Agent
|
Ahente, Alagad, Kinatawan
|
|
3.
|
Bargaining
|
Pagbibili ng Mura, Baratilyo
|
|
4.
|
Barter
|
Pakikipagpalitan
|
|
5.
|
Bidding
|
Subasta
|
|
6.
|
Commodity
|
Kalakal, Paninda
|
|
7.
|
Competition
|
Kompetensiya, Paglalabanan,
Pagtutunggalian
|
|
8.
|
Deceit
|
Pandaraya,
Panlilinlang, Panloloko
|
|
9.
|
Flourish
|
Lumago,
Umunlad, Nanagumpay
|
|
10.
|
Franchise
|
Prangkisa,
Karapatang Magtayo ng Negosyo
|
|
11.
|
Insufficient
|
Di-sapat,
Kulang, Kapos
|
|
12.
|
Intercede
|
Mamagitan,
Makialam
|
|
13.
|
Marketing
|
Pampamimili/Pampagbebenta
|
|
14.
|
Modernist
|
Makabago,
Makamoderno
|
|
15.
|
Onlooker
|
Manonood, Miron
|
|
16.
|
Package
|
Balutan, Pakete
|
|
17.
|
Peddler
|
Tagapaglako, Tagapagtinda
|
|
18.
|
Persuade
|
Himukin, Hikayatin, Akitin
|
|
19.
|
Preserve
|
Iimbak, Panatilihin
|
|
20.
|
Quality Product
|
Kalidad na Kalakal
|
|
21.
|
Ratio
|
Tumbasan
|
|
22.
|
Retailing
|
Pagtitingi
|
|
23.
|
Trick
|
Paglilinlang, Paglalansi
|
|
24.
|
Wholesale
|
Pakyawan Pamimili/Pagbibili,
Lasaang Pamimili/Pagbibili
|
Table
4
Translated Lexicon in
Accountancy from English to Filipino
Used in Infrequent
Opportunities
|
Terminologies
used in Accountancy
|
Filipino
Equivalent of the Terminologies
|
|
|
1.
|
Accountancy
|
Pagtutuos
|
|
2.
|
Capital Statement
|
Ulat sa Kapital
|
|
3.
|
Column
|
Kolumna
|
|
4.
|
Current Assets
|
Ari-arian
sa Kasalukuyan
|
|
5.
|
Current Liabilities
|
Pagkakautang
sa Kasalukuyan
|
|
6.
|
General Journal
|
Talaarawan
|
|
7.
|
Interest Payable
|
Babayarang
Interes
|
|
8.
|
Net Income
|
Linis
na Kita
|
|
9.
|
Office Equipment
|
Kagamitang Pantanggapan
|
|
10.
|
Salary Payable
|
Babayarang Pasahod
|
|
11.
|
Service Revenue
|
Kita sa Serbisyon
|
|
12.
|
Withdrawal
|
Paglalabas
|
Table
5
Translated Lexicon in
Business from English to Filipino
Used in Infrequent
Opportunities
|
Terminologies used in Business
|
Filipino Equivalent of the Terminologies
|
|
|
1.
|
Accelerate
|
Pabilisin, Padaliin, Patulinyin
|
|
2.
|
Accesory
|
Ekstrang Kagamitan, Naging Katulong
|
|
3.
|
Accord
|
Kasunduan, Kagustuhan, Pagsang-ayon
|
|
4.
|
Advertise
|
Ianunsyo, Ibalita, Ipamalita
|
|
5.
|
Advertiser
|
Tagapag-anunsyo
|
|
6.
|
Advertising
|
Pag-aanunsyo
|
|
7.
|
Assessor
|
Tagatasa, Tasador
|
|
8.
|
Bidder
|
Mananawad, Tumatawad
|
|
9.
|
Congregation
|
Pagkakatipon,
Pagkakasama-sama
|
|
10.
|
Credible
|
Mapaniniwalaan,
Mapagtitiwalaan
|
|
11.
|
Dealer
|
Tagapamahagi,
Komersiyante
|
|
12.
|
Indispensable
|
Kailangang-kailangan,
Di Maaring Iwasan
|
|
|
||
|
| ||
|
13.
|
Individuality
|
Kakayahan,
Pagkatao, Sariling Katangian
|
|
14.
|
Insurance Company
|
Kompanyang
Panseguro
|
|
15.
|
Manufacturer
|
Tagagawa
ng Produkto
|
|
16.
|
Mood
|
Kalagayan,
Kondisyon
|
|
17.
|
Publicity
|
Publisidad
|
As
shown in Tables 2, 3, 4 and 5, respondents stated that they were aware of the 23
or 46% of the translated words in Filipino used in Accountancy and 41 or 54.67%
of the translated words in Filipino used in Business, respectively. Among these words, 11 or 48% in Accountancy
and 24 or 58.54% in Business were frequently used by the respondents in their
daily job-life, while 12 or 52% in Accountancy and 17 or 42.5% in Business of
those listed were used in infrequent opportunities. The data showed different results between
accountancy and business because according to the respondents, accountancy
dealt purely with computation and number, and therefore its lexicon was rarely
used in public or daily job-life. If the
words were combined, as accountancy was perceived part of business lexicon, the
respondents were aware of 64 or 51.2% of the translated lexes in Filipino used
in accountancy and business, a very great revelation due to the fact that
accountancy and business is a field dominated by English lexicon for so many
decades. It is an immense improvement on
the national language to keep pace to globalization.
In
an interview with one of the Filipino advocates, she said that though KWF
exerted effort in the translation and collection of the words, dissemination of
the publications to proper agencies, concerned users of the words and in
academic institutions were unsuccessful. This may mean two things: one is that more words may be accepted and be
of very good used to field practitioners, if dissemination was successfully affected;
and two, that English is still a very influential and dominant language in the
Philippines.
3. Lexes
Needed to be revised to Adapt with the Need of the Time
Table
6
Translated Lexicon in
Accountancy from English to Filipino
Never Used in Any
Opportunity
|
Terminologies
used in Accountancy
|
Filipino
Equivalent of the Terminologies
|
|
|
1.
|
Accounting Cycle
|
Hakbangin sa Pagtutuos
|
|
2.
|
Accounts Payable
|
Pagkakautang sa Kalakalan
|
|
3.
|
Accounts Receivable
|
Pautang sa Kalakalan
|
|
4.
|
Accumulated Depreciation
|
Pataan sa Depresasyon
|
|
5.
|
Adjusting Entries
|
Itatamang Pasok
|
|
6.
|
Advertising Expenses
|
Gugol sa Pag-aanunsyo
|
|
7.
|
Balance Sheet
|
Pilyego sa Pagbabalanse
|
|
8.
|
Closing Entries
|
Isinarang Pasok
|
|
9.
|
Expense and Revenue Summary
|
Buod ng
Gugol na Kita
|
|
10.
|
General Ledger
|
Libro
Mayor
|
|
11.
|
Income Statement
|
Ulat sa
Kita
|
|
12.
|
Insurance Expense
|
Gugol
sa Seguro
|
|
13.
|
Interest Expense
|
Interes
sa Inutang
|
|
14.
|
Long Term Liability
|
Pangmatagalang
Pagkakautang
|
|
15.
|
Miscellaneous Expense
|
Iba
pang Gugol
|
|
16.
|
Net Loss
|
Linis
na Pagkalugi
|
|
17.
|
Notes Receivable
|
Pautang na Matatanggap ayon sa
Kasulatan
|
|
18.
|
Plant Asset
|
Plantang Ari-arian
|
|
19.
|
Post-Closing Trial Balance
|
Pangwakas na Subok sa Balanse
|
|
20.
|
Prepaid Expense
|
Bayad na Guguling Panghinaharap
|
|
21.
|
Prepaid Rent
|
Bayad na Panghinaharap na Upa
|
|
22.
|
Recorded Transaction
|
Itinalang Transaksyon
|
|
23.
|
Recording of Transactions
|
Pagtatala ng mga Transaksyon
|
|
24.
|
Transaction Analysis
|
Pagsusuri ng Transaksyon
|
|
25.
|
Transportation Expense
|
Gugol sa Transportasyon
|
|
26.
|
Trial Balance
|
Subok na Balanse
|
|
27.
|
Work Sheet
|
Pilyego sa Paggawa
|
Table
7
Translated Lexicon in Business
from English to Filipino
Never Used in Any
Opportunity
|
Terminologies used in Business
|
Filipino Equivalent of the Terminologies
|
|
|
1.
|
Advertising by Business Service
Establishment
|
Pag-aanunsyong
Pang-establisimentong Panserbisyo
|
|
2.
|
Advertising by Establishment
|
Pag-aanunsyong Pang-establisimento
|
|
3.
|
Advertising by Institution
|
Pag-aanunsyong Pang-institusyon
|
|
4.
|
Advertising by Manufacturer
|
Pag-aanunsyong
Pamprodukto/Pangkalakal
|
|
5.
|
Advertising by Service
|
Pag-aanunsyong Pangserbisyo
|
|
6.
|
Alliance
|
Pagtutulungan, Pag-uugnayan
|
|
7.
|
Broadcast Advertising
|
Pag-aanunsyong
Panradyo/Pantelebisyon
|
|
8.
|
Business Activity
|
Gawaing Pangnegosyo
|
|
9.
|
Business Advertising
|
Pag-aanunsyong Pangkalakal/
Pangnegosyo
|
|
10.
|
Competitive Advertising
|
Pag-aanunsyong Pangkumpetensiya
|
|
11.
|
Conglomerate
|
Pinaghahalu-halo,
Pinagsama-sama
|
|
12.
|
Diversity
|
Pagkakaiba-iba
ng mga bagay
|
|
13.
|
Encourage Brand Switching
|
Panghikayat
sa Pagpapalitan ng Kalakal/ Produkto
|
|
14.
|
Eventual Action Advertising
|
Pag-aanunsyong
Panghuling Aksyon
|
|
15.
|
Exportation
|
Pagluluwas
ng mga Kalakal
|
|
16.
|
Field Advertising
|
Pag-aanunsyong
Pang-awdyo biswal
|
|
17.
|
Immediate Action Advertising
|
Pag-aanunsyong
Aksiyong Pangmabilisan
|
|
18.
|
Imperative
|
Makaharing
Pag-uutos, Makapangyarihan
|
|
19.
|
Indirect Action Advertising
|
Pag-aanunsyong
Di-direktahan
|
|
20.
|
Inducement
|
Paghikayat,
Pag-iimok, Pagganyak
|
|
21.
|
Industrial Advertising
|
Pag-aanunsyong
Pang-industriya
|
|
22.
|
Instantity
|
Kaagad,
Agad-agad, Kapagdaka
|
|
23.
|
Introductory Advertising
|
Panimulang
Pag-aanunsyo
|
|
24.
|
Marketing Function
|
Pamamaraan
ng Pamimili/Pagbebenta
|
|
25.
|
Movie Advertising
|
Pag-aanunsyong
Pampelikula
|
|
26.
|
Obligatory
|
Sapilitan,
Kinakailangan
|
|
27.
|
Omission
|
Pagkaligta, Di-naisama, Nakalimutan
|
|
28
|
Public Relation
|
Pakikipag-ugnayang Pampubliko
|
|
|
||
|
|
||
|
| ||
|
29.
|
Retailer
|
Tagapagtingi
|
|
30.
|
Retention Stage
|
Panahong Pagpapanatili
|
|
31.
|
Service Establishment
|
Serbisyong Pang-establisimento
|
|
32.
|
Standard
|
Sukatan, Pamantayan
|
|
33.
|
Unique Selling Proposition
|
Kakaibang Proposisyong Pagtitinda
|
|
34.
|
Wider Demand
|
Mapalawak ang Pangangailangan
|
Table
8
List of Lexes in Accountancy from English to Filipino
But the Lexes in English Were Preferred in All Opportunities
|
Terminologies
used in Accountancy
|
Filipino
Equivalent of the Terminologies
|
|
|
1.
|
Accounts Payable
|
Pagkakautang sa Kalakalan
|
|
2.
|
Accounts Receivable
|
Pautang sa Kalakalan
|
|
3.
|
Accumulated Depreciation
|
Pataan sa Depresasyon
|
|
4.
|
Adjusting Entries
|
Itatamang Pasok
|
|
5.
|
Balance Sheet
|
Pilyego sa Pagbabalanse
|
|
6.
|
Closing Entries
|
Isinarang Pasok
|
|
7.
|
General Ledger
|
Libro
Mayor
|
|
8.
|
Insurance Expense
|
Gugol
sa Seguro
|
|
9.
|
Notes Receivable
|
Pautang na Matatanggap ayon sa
Kasulatan
|
|
10.
|
Post-Closing Trial Balance
|
Pangwakas na Subok sa Balanse
|
|
11.
|
Prepaid Expense
|
Bayad na Guguling Panghinaharap
|
|
12.
|
Prepaid Rent
|
Bayad na Panghinaharap na Upa
|
|
13.
|
Trial Balance
|
Subok na Balanse
|
|
14.
|
Work Sheet
|
Pilyego sa Paggawa
|
Table
9
List of Lexes in Business from English to Filipino
But the Lexes in English Were Preferred in All Opportunities
|
Terminologies used in Business
|
Filipino Equivalent of the Terminologies
|
|
|
1.
|
Advertising by Business Service
Establishment
|
Pag-aanunsyong
Pang-establisimentong Panserbisyo
|
|
2.
|
Advertising by Establishment
|
Pag-aanunsyong Pang-establisimento
|
|
3.
|
Advertising by Institution
|
Pag-aanunsyong Pang-institusyon
|
|
4.
|
Advertising by Manufacturer
|
Pag-aanunsyong
Pamprodukto/Pangkalakal
|
|
5.
|
Advertising by Service
|
Pag-aanunsyong Pangserbisyo
|
|
6.
|
Broadcast Advertising
|
Pag-aanunsyong
Panradyo/Pantelebisyon
|
|
7.
|
Conglomerate
|
Pinaghahalu-halo,
Pinagsama-sama
|
|
8.
|
Eventual Action Advertising
|
Pag-aanunsyong
Panghuling Aksyon
|
|
9.
|
Exportation
|
Pagluluwas
ng mga Kalakal
|
|
10.
|
Imperative
|
Makaharing
Pag-uutos, Makapangyarihan
|
|
11.
|
Inducement
|
Paghikayat,
Pag-iimok, Pagganyak
|
|
12
|
Public Relation
|
Pakikipag-ugnayang Pampubliko
|
|
13.
|
Service Establishment
|
Serbisyong Pang-establisimento
|
|
14.
|
Unique Selling Proposition
|
Kakaibang Proposisyong Pagtitinda
|
|
15.
|
Wider Demand
|
Mapalawak ang Pangangailangan
|
Of
the 125 terminologies translated in Filipino, 61 or 48.8% needed to be revised to
be used in the daily job-life of the practitioners and respondents. These 61 lexes were divided into two
categories. As seen above, Table 6 and
Table 7 are composed of words in accountancy and business, respectively, which
were never used because respondents were unaware of these; and Table 8 and
Table 9, lists which indicated the words in accountancy and business that were
never used because the English was so dominant that became the preference of
the users in all opportunities.
Length
of words, global competitiveness, the very fast-changing terminologies due to
technology and the manner of how words were translated were reasons given on
the language preference of the respondents.
Experts
on accountancy and business fields were asked if they have suggestions on what
can be done so that the terminologies may be used more often in everyday life
of the student. Teachers and
practitioners suggested that assimilation of words in its original form maybe
the best option to consider in translating accountancy and business
terminologies. In as much as every
nation may like to have its own name on the existence of anything, but for the
Philippines as a “borrowing country” and for the field of accountancy and
business that needed to be very fast and adaptable, time restriction,
difficulty in the acceptability and dissemination of the terminologies may
hinder the functionality of the words.
It
is commonly observed that translation of the lexes is inadequate or less acceptable
if the words are translated in “puristic” manner. As stated by Newmark in his V diagram,
selecting words, phases or sentence as equivalent translation may not be easy
for there are factors to be considered in the source language, as well as on
the target language.
According
to Mildred Larson’s Meaning-Based Translation, if there were two languages
concerned in translation, there will also be two ideas to be considered on its
product: the meaning of the original
texts and the outcome on the translated text. To adapt with the very fast-paced
technology, an assimilated translation may not deviate with the meaning both
languages may convey.
4.
Suggested Steps in the Propagation, Standardization and
Intellectualization of the Filipino Language for Accountancy and Business
Experts stated that intellectualizing and standardizing Filipino for
accountancy and business may not be fruitful if this will solely be done by a
particular agency. Collaboration is the
best effort that can harmonize and refine suggested translation of lexicons and
how masses can accept the accountancy and business’ language. Taglish used in the field is a natural
language created as time evolved and may not be restricted to develop more and
can stand the test of time. Consideration of natural use of the lexes in
the places of usage and not of the academicians’ points of view is the best way
of translating the lexes for accountancy and business.
Campaigns and dissemination to proper agencies and concerned
people may be strengthened by the KWF to reach more practitioners of the field
is another suggestion from the practitioners.
Most experts from accountancy and business field expressed that the
need to write, publish and disseminate books, articles, pamphlets written in
Filipino may be the best option to standardize, propagate and intellectualize
the Filipino language for accountancy and business.
Conclusion of the Study
1.
Among the
respondents, 131 or 35% were aware of the translated terminologies in Filipino
but prefer to use the English lexicon in most opportunities; but there were 97 or 26% of the
respondents who were not aware of the translated lexicons but used these in
infrequent opportunities because of social environment influence. On those who were aware of the translated
lexes, 63 or 17% used these in infrequent opportunities while 56 or 15% used
these in most opportunities. There were
also 26 or 7% of the respondents who were not aware of these lexes, thus never
used them in any opportunity;
2.
Respondents were aware of the 64
or 51.2% of the translated words in Filipino which was an immense improvement
on the national language to keep pace on globalization. Among these lexes, 54.69% were used by the
respondents on their daily job-life, and 45.31% were used in infrequent
opportunities;
3.
Of the 125 terminologies
translated in Filipino, 61 or 48.8% needed to be revised. Length of words, global competitiveness, the
very fast-changing terminologies due to technology and the manner of how words
were translated were reasons given on the language preference of the
respondents;
4.
Suggestions
gathered from accountancy and business field practitioners and academician to
propagate, standardize and intellectualize Filipino for accountancy and
business were the following:
a.
Non restriction
on the use of Taglish,
b.
Consider
the natural translation of the lexes from places of usage,
c.
Strengthen
campaigns and dissemination of materials, and,
d.
Publication
of more books, articles, pamphlets written in Filipino
5.
Research
may be repeated to strengthen its result.
References:
Arnold. D. et. al. Machine
Translation. An Introductory guide.
London: Blackwells- NCC.
Baker, M, (1992). In other
Words. A Coursebook on Translation. London Routledge.
Batnag, A. and J. Petras.
Teksbuk sa Pagsasalin. C and E
Publishing Inc., Quezon City. 2009
Carpio, P. and M. Castillo,
et. al. Komunikasyon sa Akademikong
Filipino, Jimczyville Publishing Co., Concha St;, Potrero, Malabon City. 2012 edition
Castillo, M. and R. Sagun et. al.
Pagbasa at Pagsulat Tungo sa Pananaliksik. Jimczyville Publishing Co.,
Concha St;, Potrero, Malabon City. 2012 edition
Constantino, E. Ang mga
wika ng mga Pilipino, at the P.C. Constantino et.al. (Editors).
Binhi: Mga Babasahin sa Komunikasyon 1.
Quezon City: Department of
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Subgroupings and Number of the Philippine Languages or how many
Philippine languages are there?
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