LEXICAL AND SEMANTIC ORGANISATION OF GERMAN ACCOUNTING AND AUDITING TERMINOLOGY

Abstract

The article is devoted to streamlining the German accounting and auditing terminology, its classification and unification, which will allow predicting its further development and open up the prospect of studying other terminology systems. The object of the study is the German accounting and auditing terminology. The subject of the study is the thematic organisation of the German accounting and auditing terminology, its hyper- and hyponymic relations.

 The research material was 6000 accounting and auditing terms, which were extracted from special scientific and technical literature - textbooks, manuals, periodicals, as well as lexicographical works: translation, explanatory and terminological dictionaries, dictionaries of foreign language words, encyclopaedic editions.

The purpose of the study is to determine the lexical and semantic specificity of the analysed terminology and to describe the thematic groups of accounting and auditing terms in the German language,

Based on semantic characteristics, we divide all the studied German accounting and auditing terms into 10 thematic groups:

1) Names of operations, actions and processes

2) Names of properties, qualities, features and states

3) Names of indicators, values and units of measurement:

4) Names of documents, forms of payment:

5) Names of securities:

6) Names of institutions, establishments and their structural subdivisions:

7) Names of individuals:

8) Names of money, banknotes:

9) Names of economic laws:

10) Names of economic theories, algorithms, models

     The systematic nature of the concepts of accounting and audit can be traced in hyper- and hyponymic relations, which group the term units into two structural types: ‘tree-like’, where each subsequent component sequentially “branches” its connections according to a certain common seme, and “herringbone”.