COMPARATIVE ANALYSIS OF ACCOUNTING TERMINOLOGY IN ENGLISH AND NATIONAL LANGUAGES

Abstract

The globalization of economic relations and the expansion of international financial communication have significantly increased the importance of accounting terminology in multilingual professional environments. Accounting language functions not only as a technical instrument for financial reporting but also as a medium of professional and intercultural communication. This article examines the comparative features of accounting terminology in English and national languages, with particular attention to Uzbek accounting terminology and its interaction with international financial vocabulary. The study analyzes semantic, structural, lexical, and functional characteristics of accounting terms, exploring how globalization, translation practices, and international accounting standards influence terminological development. Special emphasis is placed on challenges associated with equivalence, terminology standardization, and the adaptation of English accounting concepts into national linguistic systems. The findings demonstrate that English accounting terminology exerts substantial influence on the modernization of financial language in developing economies, while national languages simultaneously preserve local linguistic identity through terminological adaptation and semantic transformation.