| 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.
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