Du nouveau dans les unités terminologiques à base verbale de la comptabilité

This paper delves into the specialized phraseology relating to the field ofaccounting. Drawing on a corpus covering the three main branches of the field—financial accounting, management accounting, and financial management—weexamine the importance of terminological polylexicality, the semantic value ofverbs in specialized verbal collocations, and the polysemy of specialized verbs.We will examine the relationship between specialized language and generallanguage, configured as specialized phraseology on the one hand and newterminological creations on the other. Through our work, we aim to discover: 1.verbs specific to the field that are not present in the terminology databasesconsulted; 2. verbs that are known but convey a meaning that is unknown in the field; 3. collocations that are new because they are not listed in the terminologyresources consulted.