This is one of the reasons why the proposal of the Department of Education, Culture and Sports to the Office of the President of the Philippines during the Marcos Administration to use Filipino Language as the MEDIUM OF INSTRUCTION for all levels was not accepted.
The Office of the President decided to turn-down the proposal because many of the ACCOUNTING words in English are not so pleasant to hear in Tagalog.
Below are classical examples of English-Tagalog Accounting translations:
ENGLISH ........................................... TAGALOG
1. ASSET . . . . . . . . . . . . . . . . . . . . . . . . . ARI
2. FIXED ASSET . . . . . . . . . . . . . . . . . . . . ARING NAKATIRIK
3. LIQUID ASSET . . . . . . . . . . . . . . . . . . . . TUMUTULONG PAG-AARI
4. SOLID ASSET . . . . . . . . . . . . . . . . . . . . NANINIGAS NA PAG-AARI
5. WRITTEN-OFF ASSET . . . . . . . . . . . . . . PINUTOL NA PAG-AARI
6. CUT-OFF TIME . . . . . . . . . . . . . . . . . . . . ORAS NG PAGPUTOL
7. DEPRECIATION OF ASSET . . . . . . . . . LASPAG NA PAG-AARI
8. FULLY DEPRECIATED ASSET . . . . . . . . . LASPAG NA LASPAG NA PAG-AARI
9. EARNING ASSET . . . . . . . . . . . . . . . . . . . . GANADO PA ANG PAG-AARI
10. NON-EARNING ASSET . . . . . . . . . . . . . . BALDADO NA ANG PAG-AARI
11. OWNED ASSET . . . . . . . . . . . . . . . . . . . . SARILING ARI
12. OTHER ASSET . . . . . . . . . . . . . . . . . . . . ARI NG IBA
13. MISCELLANEOUS ASSET . . . . . . . . . MGA ARING PINAGSAMASAMA
14. ERRONEOUS ENTRY . . . . . . . . . . . . . . MALI ANG PAGKAPASOK
15. DOUBLE ENTRY . . . . . . . . . . . . . . . . . . . . DALAWANG BESES PINASOK
16. MULTIPLE ENTRY . . .. . . . . . . . . . . . . LABAS PASOK NG LABAS PASOK
17. CORRECTING ENTRY . . . . . . . . . . . . . . ITINAMA ANG PAGPASOK
18. REVERSING ENTRY . . . . . . . . . . . . . . BALIGTAD ANG PAGPASOK
19. TANGIBLE ASSET . . . . . . . . . . . . . . . . . . . . NASASALAT ANG ARI
20. DISPENSED . . . . . . . . . . . . . . . . . . . . NILABASAN
21. UNDISPENSED . . . . . . . . . . . . . . . . . . . . HINDI NILABASAN
22. DEAD ASSET . . . . . . . . . . . . . . . . . . . . PATAY NA ANG PAG-AARI
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