FILIPINO TERMINOLOGIES FOR ACCOUNTANCY AND BUSINESS: IMPLICATIONS TO NATIONAL LANGUAGE DEVELOPMENT

(Minsan sa buhay ko na nagsulat ako sa Ingles... inilahad ang papel na ito sa Kagoshima University, Japan, Pebrero 2017)

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	%
Aware of the translated lexicon in Filipino and used the words in most opportunities	56	15
Aware of the translated lexicon in Filipino but used the words in infrequent opportunities	63	17
Aware of the translated lexicon in Filipino but used the lexicon in English in most opportunities	131	35
Not aware of the translated lexicon in Filipino but used the lexicon in Filipino in infrequent opportunities	97	26
Not aware of the translated lexicon in Filipino and never used the word in any opportunity	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

             The problem was answered by Tables 6 and 7 which show the translated lexes in accountancy and business from English to Filipino that were never used in any opportunity because the respondents were unaware of these lexes; and Tables 8 and 9 which show the English lexes most preferred by the respondents to use in all opportunities.   

  

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.

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