THE COMPARATIVE ANALYSIS OF PROFESSIONAL TERMS AND EXPRESSIONS USED IN FACTORING

Abstract

The comparative analysis of professional terms and expressions used in factoring, presented in this paper, was conducted by investigating a large number of domestic and foreign articles and other sources which provide a description of this type of business interaction. By investigating fifteen scientific papers about factoring published in Serbia, eleven papers published in English, as well as the most important domestic and international legal documents relating to factoring, the most important expressions were identified and extracted alongside the most pressing language problems that arise regarding the introduction of new foreign words into Serbian. The most relevant words of factoring were first explained and analyzed using a comparative method of deduction. Based on the existing text, having in mind all relevant linguistic rules, first a group of key terms in Serbian was introduced, followed by a group of extended terms. The group of extended terms was used to demonstrate the linguistic procedure of the proper way to introduce foreign expressions into
Serbian. The paper also points out the lack of certain gaps in relevant terminology which needs to be remedied in order to adjust all of the referential terms regarding factoring into the system and standards of Serbian.