There are statements from some linguists which talk about some of those procedures. Cadford 1965:20 defines “translation as the process of changing a
written text form one language SL to the equivalence which is written in another language”. In this statement, he emphasizes the equivalence in doing translation.
Besides, Herbet Schendl 2001-56 says “however, speaker may feel the need for borrowing not because their language does not have a word for a particular object or
concept, but because they think that the equivalent word in the donor language is better or more prestigious.” He insists that borrowing sometimes occurs in doing
translation with some factor of the need.
1.2 Problems of the Analysis
Based on the background above there are some problems of the analysis which are discussed.
a. How to identify the seven procedures of translation in the target text?
b. How to classify the seven procedures of translation in the target text?
c. Does each of the procedure found in the target text?
d. What is the most dominant procedure found in the target text?
1.3 Objective of the Analysis
The objectives of the analysis are to answer the problems above that can be described as follow:
a. To identify the seven procedures in the target text by using Vinay and
Dalbernet’ theory. b.
To classify the seven procedures in the target text by using Vinay and Dalbernet’s theory.
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c. To find out whether the seven procedures are found in the target text.
d. To find out the dominant type of the procedure found in the target text.
1.4 Scope of the Analysis
In this thesis, the writer focused on analyzing the data from Fess and Warren’s 14
th
Accounting Principles and its translation into Indonesian by seven procedures The data are accounting terms only which collected from chapter one to chapter
fourteen. The analysis covers the seven procedures in other to get the results of the analysis related to the procedures.
1.5 Significances of the Analysis
There are theoretical and practical significances that can be taken from this thesis. Theoretically, this thesis can be used for the readers and especially for the
students of English department to expand their knowledge about translation. Practically, this thesis can be used by translator in practicing the translation and also
as the reference in Foreign Language Teaching.
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CHAPTER II AN OVERVIEW OF TRANSLATION PROCEDURES
Vinay and Darbelnet 1958 have been able to condense translation procedures to just seven different ones. They have differentiated two basic translation methods:
direct literal translation and the indirect oblique translation,. The first three procedures fall into the category of direct literal translation and the last four fall into
category of indirect oblique translation. According to Vinay and Darbelnet 1958:61-64, literal translation means that
the source language message can be translated perfectly into target language, because the message is based on parallel categories or concepts. Oblique translation comes
into use when there are gaps in target language which have to be fiiled by some equivalent meant, so that the meaning or impression is the same for the source
language and target language. Oblique translation must be used also, when the language have some structural or metalinguistic differences so that certain stylistic
effect can not be transferred without radical semantic or lexical change. More precisely, the translator must turn to oblique translation if the literally translated
message either has another meaning than the source language one, correspond to something in the metalinguistics of the target language but not at the same linguistic
level. As an example, Vinay and Darbelnet 1958:64 take the following utterances: He looked at the map and He looked the picture of health, of which two examples the
first can be translated literally to French Il regarda la carte, but the second must be translated more idiomatically, for example like Il se portrait comme une charme.
Vinay and Darbelnet’s theory of translation procedures is so compact and relatively easy to understand, that there is no need to rephrase it. Next the writer will
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introduce the seven translation procedures paraphrase Vinay and Darbelnet writing closely.
2.1 Type of Seven Procedures:
