On the Changes in Russian Vocabularies of Economics, Management, Tax System, Finance and Accounting in transition to the market economy

自苏联解体后，在向市场经济过渡的过程中，俄罗斯的经济、管理、税收制度、金融和会计词汇一直在变化。由于科学技术的发展和西方政治、经济、社会制度对俄罗斯及其他前加盟共和国的影响，俄语出现了许多新的概念。在社会主义时代，俄语中不存在这些新概念。因此，俄语必须在英语和其他西方语言的基础上创造许多新的概念。在会计方面，俄罗斯必须采用国际会计准则，他们必须创造新的会计概念。1.俄语经济学、管理学、税制、财务、会计学词汇的界定与研究，研究各概念的内涵。2.俄语经济学、管理学、税制、财务、会计学词汇的界定与研究，税务制度财务与会计在研究英语中各个概念的内容3.正确介绍财务与财务分析在商业方面，会计应被视为一种全球性的语言，作为一种交流手段。本程序关于会计交易的内容如下。重要的概念如下：簿记周期、账户分类、现金和存款、存货、定期盘存制、成本核算、存货、长期资产、固定资产、折旧、无形资产、应收票据/应付票据、其他应收款和债务、证券、营业费用和资本。

Since the collapse of the Soviet Union, in transition to the market economy., Russian vocabularies of economics, management, tax system finance and accounting have been changing. Because of the development of technology and the influence of the Western political, economic and social system on Russia and other former republics, Russian language faced a lot of new concepts. In the socialist era, those new concepts did not exist in Russian language. Therefore Russian language must create a lot of new concept, based on English and other Western languages.As on accounting, Russia had to adopt the International Accounting Standards, they had to create new accounting concepts.The results of this research are as follows :1.The definition and research of Russian vocabularies of economics, management, tax system finance and accounting in researching the content of each concept.2.The definition and research of Russian vocabularies of economics, management, tax system finance and accounting in researching the content of each concept in English3.The correct introduction to finance and financial analysisIn terms of business, accounting should be viewed as a global language, as a means of communication. The content of this program on accounting transactions is as follows. The important concepts are as follows : the Bookkeeping Cycle, the Classification of Accounts, Cash and Deposits, Merchandising, the Periodic Inventory System, Costing Merchandise Inventory, Long-Term Assets, Fixed Assets, Depredation, Intangible Assets, Notes Receivable/Notes Payable, other Receivables and Debts, Securities, Operating Expenses, and Capital.