Structure of Simplified Monomials in Ukrainian for Audit and Accounting

Abstract

The present paper is work in progress and closely relates to the earlier introduced idea of monomials and polynomials as substitutes of the term in linguistics when applicable to terminologies. The term of monomial is seen with the following features. Firstly, it refers to specialised terms, which are natural to one domain only. Secondly, a monomial can be either one-word term or two-word term, or three-word and multi-word term as required in a relevant terminology. According to the complexity of the monomial structure, monomials break into simple (one-term terms), simplified (bi-term monomials), compound and complex. The two latter refer to three-term and multi-term monomials that include the core term (the head of the term cluster) and modifiers (dependents), on the one hand, and on the other, the complex monomial at least reflects a two-tier syntactic hierarchical subordinate relations between the core and the modifier. This paper focuses on the simplified monomials that consist of two notional terms only, hence the name, as opposed to mono-term monomials, or one-word terms simple by nature (ways of term coinage). The material of the study is made with the examples of monomials from the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements as translated into Ukrainian (official wording when published and distributed by the Audit Chamber of Ukraine). The Ukrainian monomials in the field of audit and accounting demonstrate a clear distinction between the two major groups of their coinage and structure. One group speaks of the compound nounal nature as the morphological class of the constituent terms is a noun. The other group of simplified monomials in Ukrainian for Audit and Accounting doubles the number of the aforementioned and is represented by the morphological pattern of adj. + n in most cases under study.

Portuguese for Audit and Accounting: Variability in the Monomial Structure

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The paper considers Portuguese for Audit and Accounting as a specific domain of knowledge and studies the terminological expressions, or terminological collocations, subject to Chernovaty's classification of terms, or according to Chaika ( , 2020, linguistic monomials as set term clusters in relevant terminologies, or languages for specific purposes (LSP). In order to demonstrate the application of methodology, this time it is Portuguese for Audit and Accounting, which serves to meet the objectives of the current study.

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“…-Simplified monomials, which are set term clusters that consist of two terms (elements) only and often referred to as bi-terms, e.g. in Chaika (2020) -Compound monomials, which are set term clusters that comprise three and more terms in the monomial structure and are characterized by a higher degree of variability in modifying terms. For example, some of such monomials are as follows: PT informação financeira historica 'historical financial information' [IAASB: 30], PT informação financeira não ajustada 'unadjusted financial information' [IAASB: 30].…”