“…The following discussion concerns sectional texts in a set of dictionaries that treat the language and structure of the domain of accounting by providing help to satisfy user needs in communicative and cognitive situations (the Accounting Dictionaries). The dictionaries are a result of an international project involving lexicographers from Aarhus University, Denmark, and the University of Valladolid, Spain, who include accounting, lexicographic and specialized translation experts from both universities, and the dictionaries cover the languages Danish, English and Spanish (for a detailed description of the project, see Bergenholtz 2012, Fuertes-Olivera & Niño, Amo 2018, Fuertes-Olivera & Tarp, 2014, Nielsen & Fuertes-Olivera 2013. A multilingual database serves as the foundation of the project and the English data form the core to which the bilingual dictionaries are linked, for instance, an English, an English-Danish and an English-Spanish accounting dictionary.…”