In Mandarin Chinese and Spanish there are linguistic events that imply a grammatical aspect of accomplishment. The present work examines the morphological and syntactic characteristics that this lexical aspect expresses in both languages. This systematic comparison aims to describe some similarities between these two languages: first, the direct and prepositional complements of the verb decide if the delimitation aspect is carried out; second, some adverbial modifiers are considered as criteria to distinguish events classes; third, in the syntactic context some lexical elements are considered constituent delimiters of the event. By describing the feature of [± delimitation], which is considered an internal character of the predicate, we analyze the similarities and divergence of the lexical aspect of Mandarin Chinese and Spanish. We summarize that, while Spanish manifests the grammatical aspect of accomplishment and delimitation by morphological resource of flexion, Mandarin Chinese tends to present such an aspectual feature by adding lexical forms ＂le 了＂ and ＂wán 完＂.
在中文與西班牙文裡，存在表達完結情狀的體貌事件（evento）。本文歸納兩種語言中，表現此情狀之結構的句法及構詞特點。透過對比方式，整理出兩種語言完結情狀的相同表現:首先，直接受詞及介詞補語可展現體貌的有界特徵;其次，狀語修飾語可做為體貌事件的分辨標準;最後，某些詞彙元素被認為是體貌事件的標記符號。通過論述有界性（delimitación）的動詞內部特徵，分析兩種語言時體表達差異，並討論造成兩種語言完結性的實現與取消的不同表現形式:西班牙語透過動詞曲折變化表達完成體，中文以詞尾“了”及“完”的添加實現完結有界體貌。
