FILIPINO TERMINOLOGIES FOR ACCOUNTANCY AND BUSINESS:

IMPLICATIONS TO NATIONAL LANGUAGE DEVELOPMENT

by Mary Joy A. Castillo

Associate Professor, Department of Filipinolohiya (Filipinology)
College of Arts and Letters, Polytechnic University of the Philippines
Sta. Mesa, Manila, Philippines

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. 2012)

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 terminologies 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.

THEORETICAL AND CONCEPTUAL PARADIGM

According to Frank (2008), a theory can be explained as a lens with which we

can view a thing. It is a way of viewing what seems to be a coherent field of data
needing an explanation. But because of our limited human perspective, our theories,
like a lens, are only able to focus on certain parts and leave other parts out of focus. As
Albert Einstein has suggested, “Whether you can observe a thing or not depends on the
theory which you use. It is the theory which decides what can be observed.” With this
meaning, Frank considered a structural-functional model for translation called
Relevance Theory or Skopos Theory.
Jabir (2006) introduced Skopos theory as a theory of translation created by the
German translator Hans J. Vermeer in 1978. In this theory, the process of translation is
determined by the function of the product. It is one of the functionalist approaches
whose aim is to dethrone the source text (ST) by emphasizing the role of the translator
as a creator of the target text (TT) and giving priority to purpose (skopos) of producing
TT. In this theory, translation is considered primarily as a process of intercultural
communication whose end product is a text which has the ability to function
appropriately in specific situations and context of use.

Devi and Panda (2015) discussed in their paper that translation is a conscious
planned activity that must have a purpose and this purpose determines what would be
the equivalents, what would be the style, what would be the translation strategies, who
would be the target readers, so on and so forth. It is, as a phenomenon, a voluntary
action for a human being like walking, throwing, speaking, writing, and jumping. The
theory emphasizes on the intentionality in the process of translation and on the
acceptance of the product of the translation which are foundational to the Skopos
theory. Intentionality is a psychical phenomenon which is very much a part of the
translation and it exists in a translator’s mind. If intentionality exists in a translation
process, there must be a purpose and this purpose will lead to acceptance of the
translated word. So the Skopos makes translation more subjective as intentional
purpose is a human as well as a subjective phenomenon.

Another theory was used in this research, the General Theory of Terminology by
Eugen Wuster (1931) (in Nedobity, 1983).

Nedobity (1983) discussed that General Theory of Terminology dealt with

concepts forming into terms. The theory basically is based on the significance of
concepts, the nature of concepts, conceptual relations, the relationship between terms
and concepts and the designation of terms to concepts. According to the theory,
terminology always starts with the concepts and is working its way to form the terms.
This focused on moving from concepts to terms which differentiate the work of a
lexicographer from the work of a terminographer. The lexicographer starts with term to
meaning while the terminographer starts with concept to term.

The Input-Process-Output Approach was used in the study. The input-process-

output approach or widely known as input-process-output model (IPO) is a graphical
 representation of all the factors that make-up a process. An IPO diagram includes all of
the materials and information required for the process, details of the process itself, and
descriptions of all products and by-products resulting from the process
(businessdictionary.com). As seen in the figure provided on the next page, 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. Analysis on the collected data was done based on
Skopos theory and General Theory of Terminology.

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. The implications
on the national language development were also determined.

Input Process Output

 Lexes from the translated  Conducting Survey  Awareness on and

list of words suggested for use in  Interviewing functionality of the translated
the field of accountancy and practitioners and lexes in the field of accountancy
business lifted from tertiary academicians and business
Filipino textbooks  Collecting and  Terminologies for
 Respondent-students of operating data retrieved Accountancy and Business
Bachelor of Science in from respondents Adaptable in the Needs of Time
Accountancy and Bachelor of  Synthesizing and  Steps in strengthening
Science in Business scrutinizing selected the use of Filipino in the field of
Administration of the PUP who language policies accountancy and business as
had undergone OJT in  Observing use of well as an acceptable national
accountancy and business languages in the field of language for Filipino with
agencies and companies accountancy and business diverse languages
 Faculty Members and  Analyzing collected  Implications to the
practitioners interviewed date based on Skopos National Language
 Questionnaire for interview Theory Development
 Policies regarding
standardization, propagation and
intellectualization of Filipino

FEEDBACK

Figure 1. The Research Conceptual Framework

PROBLEMS OF THE STUDY

Based on the theoretical and conceptual frameworks, this research answered the
following questions:

1. How aware are the respondents on the Filipino translated terms preferred for
use in the field of accountancy and business?
2. Which terminologies from the lists the respondents were aware that were
used:
a. in most opportunities
b. in infrequent opportunities
3. Which terminologies 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?

METHODOLOGY OF THE STUDY

The terms used in the study were lifted from different tertiary Filipino textbooks.
These terminologies were taken from the collection made by the KWF and were
supposed to be distributed and taught to accountancy and business students and
practitioners but were shelved and now dusted and molded at the KWF library. To see
whether these terms are still functional to its users, usability and awareness check were
contained in this research.

Below are the terminologies translated from English to Filipino suggested for use
in the field of Accountancy in the Philippines.

Terminologies used in Filipino Equivalent of the

Accountancy 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
Continuation of the list of the terminologies translated from English to Filipino
suggested for use in the field of Accountancy in the Philippines.

Terminologies used in Filipino Equivalent of the

Accountancy Terminologies
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
Expense and Revenue
21. Buod ng Gugol na Kita
Summary
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
Pautang na Matatanggap ayon sa
35. Notes Receivable
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

Continuation of the list of the terminologies translated from English to Filipino

suggested for use in the field of Accountancy in the Philippines.

Terminologies used in Filipino Equivalent of the

 Accountancy Terminologies
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 terminologies translated from English to Filipino suggested for use
in the field of Business in the Philippines.

Filipino Equivalent of the

Terminologies used in Business
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
Advertising by Business Pag-aanunsyong Pang-establisimentong
8.
Service Establishment Panserbisyo
9. Advertising by Establishment Pag-aanunsyong Pang-establisimento
10. Advertising by Institution Pag-aanunsyong Pang-institusyon
Pag-aanunsyong
11. Advertising by Manufacturer
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

Continuation of the list of the terminologies translated from English to Filipino

suggested for use in the field of Business in the Philippines.

Filipino Equivalent of the

Terminologies used in Business
Terminologies
18. Bidder Mananawad, Tumatawad
19. Bidding Subasta
 Pag-aanunsyong
20. Broadcast Advertising
Panradyo/Pantelebisyon
21. Business Activity Gawaing Pangnegosyo
Pag-aanunsyong Pangkalakal/
22. Business Advertising
Pangnegosyo
23. Commodity Kalakal, Paninda
Kompetensiya, Paglalabanan,
24. Competition
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
Panghikayat sa Pagpapalitan ng Kalakal/
32. Encourage Brand Switching
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
Prangkisa, Karapatang Magtayo ng
37. Franchise
Negosyo
Pag-aanunsyong Aksiyong
38. Immediate Action Advertising
Pangmabilisan
Makaharing Pag-uutos,
39. Imperative
Makapangyarihan
40. Indirect Action Advertising Pag-aanunsyong Di-direktahan
Kailangang-kailangan, Di Maaring
41. Indispensable
Iwasan
Kakayahan, Pagkatao, Sariling
42. Individuality
Katangian

Continuation of the list of the terminologies translated from English to Filipino

suggested for use in the field of Business in the Philippines.

Filipino Equivalent of the

Terminologies used in Business
Terminologies
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
Pakyawan Pamimili/Pagbibili, Lasaang
74. Wholesale
Pamimili/Pagbibili
75. Wider Demand Mapalawak ang Pangangailangan

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 terminologies in
everyday job-life. In addition to this, weighted mean and its description was also utilized
by the researcher to determine which terms were functional or not. Scale used is as
follows:
 1 – Not aware of the translated terminology in Filipino and never
used the term in any opportunity
2 – Not aware of the translated terminology in Filipino but used the
terms in Filipino in infrequent opportunities
3 – Aware of the translated terminology in Filipino but used the
terms in English in most opportunities
4 – Aware of the translated terminology in Filipino but used the
terms in infrequent opportunities
5 – Aware of the translated terminology in Filipino and used the
terms 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.

On the other hand, Brislin (1970) discussed on his research article that there
were two aspects of translation that he investigated: (1) factors that affect translation
quality, and (2) how equivalence between source and target versions can be evaluated.
He used the analysis of variance design to study the concerned variables like language,
content, and difficulty. His respondents were ninety-four (94) bilinguals from the
University of Guam, representing ten languages, translated or back-translated six
essays incorporating three content areas and two levels of difficulty. The data analysis
was based on equivalency approach of translation which dealt with comparisons of
meaning or predictions of similar responses to original or translated versions. He found
out that the factors of content, difficulty, language and content-language interaction were
significant, and the equivalence criteria proved workable. Conclusions are that
translation quality can be predicted, and that a functionally equivalent translation can be
demonstrated when responses to the original and target versions are studied.
 Aveling (2004), the Head of the Indonesian/Malay Program at La Trobe
University, Melbourne, wrote a paper on “A Short History of Western Translation
Theory”. The paper gave a very brief overview of the history of western theories of
translation, from the perspective of the end of the twentieth century. Lefevere’s words
provide an accurate background to understanding the social position of the subjects of
traditional translation theory: "In such a culture, translations were not primarily read for
information or the mediation of the foreign text. They were produced and read as
exercises, first pedagogical exercises, and later on, as exercises in cultural
appropriation - in the conscious and controlled usurpation of authority." (Lefevere, 1990)
The author’s framework of discussion was the discourse analysis approach to the
history of ideas developed by the French historian Michel Foucault dividing the history
of discourse on translation into four periods: (1) a "traditional" period, from the beginning
of the Christian era to the end of the eighteenth century, which is a period of "immediate
empirical focus", (2) a period of "theory and hermeneutic inquiry", growing out of
German Romanticism around the beginning of the nineteenth century, (3) a "modern"
period, reaching well into the twentieth century, in which the influence of General
Linguistics is increasingly dominant, and (4) the contemporary period, subsequent to the
publication of Steiner"s book, which has taken to itself the name of "Translation
Studies". In conclusion, the paper identified the continuities, and breaks, present in the
field of discourse known as translation theory. The twentieth century draws on, expands
and sometimes contradicts, what has gone before it. The work of Translation Studies
provides an important extension of this earlier work, but cannot be taken to completely
supersede it.

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.

In Batnag and Petras’ book (2009), translation is a legitimate son of language

born by human’s desire to understand each other even with different language. In this
book, according to Kasparek, translation is from Latin word translation, meaning
transfer. In Greek, translation is metafora o metaphrasis where English term
metaphrase o verbatim translation came from.
 In Antonio and Iniego, Jr.’s paper entitled Pagsasaling Siyentipiko at Teknikal:
Kalikasan, Mga Teorya, at Metodolohiya (in Antonio, et. al., 2006), the importance of
scientific and technical translation in propagation of information dissemination to
different agencies and institutions in the country was emphasized. However, this kind of
translation needs more attention and study in connection with research, theorizing, at
practical application in the Philippines.

Related Studies

A master’s thesis of University of Biskra for Master Degree in Science of

Language with Bilal Boultiah and Haidar Boulegroun (2012) as the researchers
discussed that throughout history, translation has occupied an important status in the
field of human sciences and the most obvious form of human activity. This may explain
why translation is usually taken for granted. But the research disagreed with this notion.
It had stated that there was nothing easy or simple about translation, even there was
nothing easy or simple about any human activity. There were hindrances that appear
during this process because every language described the world in different ways and
had its own grammar structure and grammar rules and so on. Therefore, these
hindrances caused many problems during translation activity.

The research put light on the translation of the grammatical rules from English
into Arabic, more particularly the present perfect tense. The main aim of the study was
to analyze the extent of the technique (Laqad + el Madi) used by the first year master
students of English in translating the present perfect tense into Arabic. The study also
tested students’ awareness about the appropriate use of the present perfect tense in
various contexts conceptually. In order to achieve these aims, the researchers
administered a test. The study fell within the framework of Descriptive Translation
Studies, English and Arabic Tenses, and the analysis of the test. The conclusions drawn
regarding the appropriateness or otherwise of the strategies used were intended to
increase an awareness of the problems involved and the solutions available to learners
(Boultiah, Bilal and Haidar Boulegroun, 2012).
Haratyan (2011) cited Halliday’s systematic functional linguistics and transitivity
where linguistic wording and the socio culturally constructed meaning meet in texts
attempts to demonstrate that underlying ideology in the texts should be probed beyond
the linguistic surface. According to Halliday (1973), author’s linguistic and functional
choices are result of social circumstances and their influences on author’s perception.
Therefore, linguistic choices should be highlighted at the discourse level.

Haratyan’s study attempted to explore Halliday’s SFL, transitivity and

metafunctions in terms of their implied social, semantic and functional load. It
manifested ideational function where the message and content of text including author’s
overall experience of the real world in the setting of time and place manifest individual’s
vision of the world; interpersonal function where the interlocutor’s social roles, status,
position and relations in the network of speech acts, mood and modality reflect
individual’s both inner and outer spheres; textual function embodying textual
construction consisting of theme and rheme and cohesive components that links the
text to the situational contexts.

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.

RESULTS AND DISCUSSION

The data were gathered, analyzed and interpreted; and answered the research
problems:

1. How aware are the respondents on the Filipino translated terms preferred for
use in the field of accountancy and business?

Table 1 shows the respondents awareness on and use of terms translated in

Filipino in their everyday job-life.
 Table 1
Respondents Awareness On and Use of Terms Translated
in Filipino in Their Everyday Job-Life

Criteria Frequency %
1. Aware of the translated terminology in Filipino and used
56 15
the terms in most opportunities
2. Aware of the translated terminology in Filipino but used
63 17
the terms in infrequent opportunities
3. Aware of the translated terminology in Filipino but used
131 35
the terminology in English in most opportunities
4. Not aware of the translated terminology in Filipino but
97 26
used the term in Filipino in infrequent opportunities
5. Not aware of the translated terminology in Filipino and
26 7
never used the term in any opportunity
Total 373 100

As shown in Table 1, 131 or 35% of the respondents stated that they were aware
of the translated terminology in Filipino, but still opt to use the terminology 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
sectors are 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 terms because it was an everyday occurrence from their places that these
terms 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 terms 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, advocate the use of English texts. The
opportunities where these terms 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 terms and
used these terms 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 terminologies 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 terminology 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 familiar 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. Which terminologies from the lists the respondents were aware that were
used:
a. in most opportunities
b. in infrequent opportunities

There are four tables that answer the problem. Table 2 and Table 3 show the
translated terminologies in accountancy and business from English to Filipino used in
most opportunities; while Table 4 and Table 5 show the translated terms in accountancy
and business used in infrequent opportunities, respectively.
 Table 2
Translated Terminologies in Accountancy from English to Filipino
Used in Most Opportunities

Terminologies used in Filipino Equivalent of the

Accountancy 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 Terminologies in Business from English to Filipino
Used in Most Opportunities
 Filipino Equivalent of the
Terminologies used in Business
Terminologies
1. Abundance Kasaganaan, Dami, Yaman
2. Agent Ahente, Alagad, Kinatawan

Continuation of Table 3. Translated Terminologies in Business from English to

Filipino Used in Most Opportunities

Filipino Equivalent of the

Terminologies used in Business
Terminologies
3. Bargaining Pagbibili ng Mura, Baratilyo
4. Barter Pakikipagpalitan
5. Bidding Subasta
6. Commodity Kalakal, Paninda
Kompetensiya, Paglalabanan,
7. Competition
Pagtutunggalian
8. Deceit Pandaraya, Panlilinlang, Panloloko
9. Flourish Lumago, Umunlad, Nanagumpay
Prangkisa, Karapatang Magtayo ng
10. Franchise
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
Pakyawan Pamimili/Pagbibili, Lasaang
24. Wholesale
Pamimili/Pagbibili
Table 4
Translated Terminologies 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

Continuation of Table 4. Translated Terminologies in Accountancy from English to

Filipino Used in Most Opportunities

Terminologies used in Accountancy Filipino Equivalent of the Terminologies

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 Terminologies in Business from English to Filipino
Used in Infrequent Opportunities

Filipino Equivalent of the

Terminologies used in Business
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
Kailangang-kailangan, Di Maaring
12. Indispensable
Iwasan
Kakayahan, Pagkatao, Sariling
13. Individuality
Katangian
14. Insurance Company Kompanyang Panseguro
 Continuation of Table 5. Translated Terminologies in Business from English to
Filipino Used in Most Opportunities

Filipino Equivalent of the

Terminologies used in Business
Terminologies
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 terms in Filipino used in Accountancy and 41 or 54.67% of
the translated terms in Filipino used in Business, respectively. Among these terms, 11
or 48% in Accountancy and 24 or 58.54% in Business were used by the respondents in
most opportunities, 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 terminology
was rarely used in public or daily job-life. If the terms were combined, as accountancy
was perceived part of business terminologies, the respondents were aware of 64 or
51.2% of the translated terms 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
terminologies 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 effected; and two, that English is still a very influential and dominant
language in the Philippines.

3. Which terminologies from the lists need to be revised to adapt with the need
of the time?

The problem was answered by finding out what terms were never used by the
respondents in any opportunity because they were unaware of these terms and what
English terms that were most preferred by the respondents to use in all opportunities.
The first was shown in Tables 6 and 7; while the later was shown in Tables 8 and 9,
respectively.

Table 6
 Translated Terminology in Accountancy from English to Filipino
Never Used in Any Opportunity

Terminologies Used in Filipino Equivalent of the

Accountancy 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
Expense and Revenue
9. Buod ng Gugol na Kita
Summary
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
Pautang na Matatanggap ayon sa
17. Notes Receivable
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 Terminology in Business from English to Filipino
Never Used in Any Opportunity
 Filipino Equivalent of the
Terminologies Used in Business
Terminologies
Advertising by Business Pag-aanunsyong Pang-establisimentong
1.
Service Establishment Panserbisyo
2. Advertising by Establishment Pag-aanunsyong Pang-establisimento
3. Advertising by Institution Pag-aanunsyong Pang-institusyon
Pag-aanunsyong
4. Advertising by Manufacturer
Pamprodukto/Pangkalakal
5. Advertising by Service Pag-aanunsyong Pangserbisyo
6. Alliance Pagtutulungan, Pag-uugnayan
Pag-aanunsyong
7. Broadcast Advertising
Panradyo/Pantelebisyon
8. Business Activity Gawaing Pangnegosyo
Pag-aanunsyong Pangkalakal/
9. Business Advertising
Pangnegosyo
10. Competitive Advertising Pag-aanunsyong Pangkumpetensiya
11. Conglomerate Pinaghahalu-halo, Pinagsama-sama
12. Diversity Pagkakaiba-iba ng mga bagay
Panghikayat sa Pagpapalitan ng Kalakal/
13. Encourage Brand Switching
Produkto
14. Eventual Action Advertising Pag-aanunsyong Panghuling Aksyon
15. Exportation Pagluluwas ng mga Kalakal
16. Field Advertising Pag-aanunsyong Pang-awdyo biswal
Pag-aanunsyong Aksiyong
17. Immediate Action Advertising
Pangmabilisan
Makaharing Pag-uutos,
18. Imperative
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

Continuation of Table 7, Translated Terminology in Business from English to

Filipino that were Never Used in Any Opportunity

Filipino Equivalent of the

Terminologies Used in Business
Terminologies
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 Terms in Accountancy from English to Filipino
But the Terms in English Were Preferred in All Opportunities

Terminologies used in Filipino Equivalent of the

Accountancy 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
Pautang na Matatanggap ayon sa
9. Notes Receivable
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 Terms in Business from English to Filipino
But the Terms in English Were Preferred in All Opportunities

Filipino Equivalent of the

Terminologies used in Business
Terminologies
 Advertising by Business Pag-aanunsyong Pang-establisimentong
1.
Service Establishment Panserbisyo
2. Advertising by Establishment Pag-aanunsyong Pang-establisimento
3. Advertising by Institution Pag-aanunsyong Pang-institusyon
Pag-aanunsyong
4. Advertising by Manufacturer
Pamprodukto/Pangkalakal
5. Advertising by Service Pag-aanunsyong Pangserbisyo
Pag-aanunsyong
6. Broadcast Advertising
Panradyo/Pantelebisyon
7. Conglomerate Pinaghahalu-halo, Pinagsama-sama
8. Eventual Action Advertising Pag-aanunsyong Panghuling Aksyon
9. Exportation Pagluluwas ng mga Kalakal
Makaharing Pag-uutos,
10. Imperative
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 terms
were divided into two categories. As seen above, Table 6 and Table 7 were composed
of terms 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
terms 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 terms is inadequate or less

acceptable if the words are translated in “puristic” manner. As stated by Newmark in his
V diagram, selecting words, phrases or sentences 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. What are the steps proposed by the practitioners to propagate, standardize

and intellectualize the Filipino language?

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
terminologies 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 terms in the places of usage and not of the academicians’ points of view is the
best way of translating the terms 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 Fillipino may be the
best option to standardize, propagate and intellectualize the Filipino language for
accountancy and business.
CONCLUSION AND RECOMMENDATIONS OF THE STUDY

From the results and discussion of the study, it had been shown that most of the
respondents were aware of the translated terminologies in Filipino but prefer to use the
English terminologies in most opportunities. Although, most of the terminologies
translated in Filipino were known to the respondents and mostly used them in all
opportunities, the respondents still felt needs to revise the translation done by KWF.
The respondents suggested if translating terms in accountancy and business, take into
consideration the length of the words, global competitiveness, the very fast-changing
terminologies due to technology and the manner how terms were translated.

With these points, the study implied an immense improvement on the national
language development to keep pace on globalization though how dominant English
language in the Philippines in the field of accountancy and business affecting the need
to translate the terms in Filipino.

With the conclusion stated above, the study recommended the following:

1. To use Taglish or Engalog, Tagalog + English or English + Tagalog where the first
language is the dominant language, in translating terminologies specially terms
used in accountancy and business because the fields have their own jargons to
maintain and consistently use to avoid confusion;

2. To consider the natural translation of terms from places of usage;

3. To strengthen campaigns by publication of more books, articles, pamphlets and

other materials written in Filipino and disseminate these to different accounting
and business agencies, companies, industries, schools, colleges and universities
to propagate, standardize and intellectualize Filipino for accountancy and
business; and,

4. To conduct another research of this kind to strengthen its result.

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