Discussion in 'Spanish-English Grammar / Gramática Español-Inglés' started by crystfan, Apr 3, 2013.
de controles contables internos
Como escribe internal accounting controls?
Controles internos contables.
I see "accounting" as the gerund, a noun, and I take the phrase to mean "internal controls on accounting"—right?
See if there's agreement on "controles internos de contabilidad".
Sí, también me gusta controles internos de contabilidad (claro, sin descartar la opción de Pinairun)
(y para una traducción no literal, quizás auditoría interna)
Gracias para sus sugerencias. Estoy de acuerdo. La frase en ingles no es bien escrito.
"Accounting" is functioning as an adjective modifying controls. The controls are both "internal control" and "accounting controls."
"Internal accounting controls" is a standard accounting term, so I don't agree with crystfan that the English phrase is not well written.
Si, FromPA. Accounting is el sustantivo. Gracias.
internal (adj) accounting (adj) controls (noun)
In English, a noun can modify another noun, as in "bottle cap" (a cap for a bottle).
"Bottle" in this example takes on an adjectival function, so to that extent we could say it "is" an adjective.
I think the same applies to "accounting" in "accounting controls".
If this "accounting" is a gerund/noun, then it's functioning like an adjective, because adjectives, and not nouns, modify nouns. When a noun modifies another noun, it typically does so in an "of" construction: the cap of the bottle. A way out of this "part of speech" issue is to call "accounting controls" and "bottle cap" compound nouns, structures where two nouns come together to create a new single concept, with no modification involved. In that case, the compound "accounting controls" is modified by the adjective "internal." In compound nouns, the first element is pronounced with more stress, and that's what happens here. Of course, we don't have to worry if "accounting" is a gerund (noun) or an participle (adjective) by simply calling it an "-ing" word, and it is that "-ing" word that modifies "controls."
Nouns can modify other nouns perfectly well. "The cap of the bottle" is just a prepositional phrase expressing possession/relation.
Separate names with a comma.