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

Research Project

Project/Area Number 15520254
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Linguistics
Research InstitutionWakayama University

Principal Investigator

SAITO Kumiko  Wakayama University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (80205640)

Project Period (FY) 2003 – 2004
Project Status Completed (Fiscal Year 2004)
Budget Amount *help
¥1,900,000 (Direct Cost: ¥1,900,000)
Fiscal Year 2004: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2003: ¥1,300,000 (Direct Cost: ¥1,300,000)
KeywordsRussian language / market economy / economics / management / tax system / finance / accounting / business vocabulary / 移行期 / ロシア:日本 / 語彙 / 辞書学 / 勘定科目
Research Abstract

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 English
3.The correct introduction to finance and financial analysis
In 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.

Report

(3 results)
  • 2004 Annual Research Report   Final Research Report Summary
  • 2003 Annual Research Report
  • Research Products

    (27 results)

All 2004 2003 Other

All Journal Article (13 results) Publications (14 results)

  • [Journal Article] On the Floating Exchange Rate System -in the cases of Latin America and Russia-2004

    • Author(s)
      齋藤 久美子
    • Journal Title

      経済理論 320

      Pages: 45-55

    • NAID

      110006399320

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 移行経済における金融インフラ確立のための会計と国際協力の理論と技法2004

    • Author(s)
      齋藤 久美子
    • Journal Title

      Working Paper Series 04-17

      Pages: 1-35

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] On the Floating Exchange Rate System-in the case of Latin America and Russia-2004

    • Author(s)
      SAITO, Kumiko
    • Journal Title

      Keizai Riron

      Pages: 45-55

    • NAID

      110006399320

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Accounting as a Global Business Language for the Transition to the Market Economy2004

    • Author(s)
      SAITO, Kumiko
    • Journal Title

      Working Paper Series o3-13

      Pages: 1-35

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 現代ロシアにおけるモスクワ大学経済学部学生の価値観の変化について2004

    • Author(s)
      齊藤 久美子
    • Journal Title

      経済学部研究年報 8

      Pages: 21-29

    • NAID

      110006401763

    • Related Report
      2004 Annual Research Report
  • [Journal Article] On the Floating Exchange Rate System - in the cases of Latin America and Russia -2004

    • Author(s)
      齊藤久美子(共著)
    • Journal Title

      経済理論 320

      Pages: 45-55

    • NAID

      110006399320

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 移行経済における金融インフラ確立のための会計と国際協力の理論と技法2004

    • Author(s)
      齊藤 久美子
    • Journal Title

      Working Paper Series 04-16

      Pages: 1-35

    • Related Report
      2004 Annual Research Report
  • [Journal Article] エカテリンブルグ及びモスクワにおける国際会計基準への移行と会計技術支援2004

    • Author(s)
      齊藤 久美子
    • Journal Title

      Working Paper Series 04-17

      Pages: 1-17

    • NAID

      40006493445

    • Related Report
      2004 Annual Research Report
  • [Journal Article] ロシアのプラン・コンタブル2004

    • Author(s)
      齊藤 久美子
    • Journal Title

      各国プラン・コンタブルの比較研究(日本会計研究学会)

      Pages: 60-63

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 現代ロシアにおける勘定プラン2003

    • Author(s)
      齋藤 久美子
    • Journal Title

      Working Paper Series 03-13

      Pages: 1-9

    • NAID

      40005870764

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] ロシアにおける勘定プラン2003

    • Author(s)
      齋藤 久美子
    • Journal Title

      各国プラン・コンタブルの比較研究(日本会計研究学会)

      Pages: 57-62

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] On the Chart of Accounts in Today's Russia2003

    • Author(s)
      SAITO, Kumiko
    • Journal Title

      Working Papre Series o3-13

      Pages: 1-9

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] On the Chart of Accounts in Russia2003

    • Author(s)
      SAITO, Kumiko
    • Journal Title

      The Comparative Study of the Charts of Accounts in the World

      Pages: 57-62

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Publications] 齊藤久美子: "現代ロシアにおける勘定プラン"Working Paper Series(和歌山大学経済学部). 03-13. 1-9 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "ネップ移行期におけるソビエト簿記理論の歴史的特質・再考-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-14. 1-43 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "ロシアにおける勘定プラン"日本会計研究学会『各国プラン・コンタブルの比較研究(平成15年度スタディグループ中間報告書)』. 57-62 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "ネップ移行期におけるソビエト簿記理論の歴史的特質・再・再考-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-16. 1-43 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "1930年代初期のソビエト簿記理論とその背景・再・再考-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-18. 1-26 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "ネップ移行期におけるソビエト簿記理論の歴史的特質(決定版)-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-19. 1-43 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "農業集団化・工業化時代初期におけるソビエト簿記理論の歴史的特質・再考-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-20. 1-34 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "農業集団化・工業化時代初期におけるソビエト簿記理論の歴史的特質・再・再考-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-23. 1-34 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "1930年代初期のソビエト簿記理論の歴史的特質-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-24. 1-26 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "農業集団化・工業化時代初期におけるソビエト簿記理論の歴史的特質・再・再・再考-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-25. 1-36 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "1930年代初期のソビエト簿記理論とその背景・再考-A.M.ガラガンの所説を中心として-"Working Paper Series(和歌山大学経済学部). 03-17. 1-26 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "社会主義移行期におけるソビエト簿記理論・ソビエト会計理論とその背景-ロシア十月革命からスターリン時代へ-"Working Paper Series(和歌山大学経済学部). 03-26. 1-77 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 齊藤久美子: "ロシアにおける国際会計基準への移行と会計技術支援"Working Paper Series(和歌山大学経済学部). 03-28. 1-20 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] Сайто Кумико: "Бухгалтерский учет в страховых организаций в России"Working Paper Series(和歌山大学経済学部). 04-07. 1-19 (2004)

    • Related Report
      2003 Annual Research Report

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Published: 2003-04-01   Modified: 2016-04-21  

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