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

论市场经济转型时期俄语经济、管理、税制、金融、会计词汇的变化

基本信息

批准号：
15520254
负责人：
SAITO Kumiko
金额：
$ 1.22万
依托单位：
Wakayama University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2004
项目状态：
已结题

项目摘要

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.

自苏联解体以来，在向市场经济转型。在俄罗斯，经济、管理、税收系统、金融和会计等词汇一直在发生变化。由于科技的发展以及西方政治、经济和社会制度对俄罗斯和其他前共和国的影响，俄语面临着许多新的概念。在社会主义时代，这些新概念在俄语中是不存在的。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。本文的研究结果如下：1。俄语经济、管理、税务、财务、会计词汇的定义与研究，研究各个概念的内容。俄语经济、管理、税务、金融、会计词汇的定义与研究，研究英语中各个概念的内容。就商业而言，会计应被视为一种全球性的语言，一种沟通的手段。本课程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、商品销售、定期盘存制、商品盘存成本、长期资产、固定资产、折旧、无形资产、应收票据/应付票据、其他应收账款和债务、证券、营业费用和资本。