Professional words of an accountant 10 words with decoding. The use of professionalism in the speech of accountants. Tax lawyers are not far behind

Prepaid expense- funds issued in advance to cover future expenses or payments.
Automated (table-automated) form- a form of accounting based on the use of computers in accounting.
Letter of credit- an instruction from the buyer's bank to the supplier's bank to pay for the products shipped to the buyer's address.
Letter of credit form of payment- a form of non-cash non-resident payments for products (services) through letters of credit.
Balance asset- part of the balance sheet, characterizing the organization's assets, their composition and placement as of the reporting date in monetary terms.
Active-passive accounts- Accounts for accounting settlements. The balance (balance) can be either debit or credit.
Active Accounts- accounts for property accounting (accounts "Cashier", "Settlement accounts", "Fixed assets").
Assets- economic resources of an economic entity, expressed in valuation and capable of generating income in the future.
Acceptance- agreement.
Account acceptance- consent of the payer to pay the bill.
Acceptance form of payment- a form of non-cash payments between organizations for products, works and services.
excise tax- indirect tax on consumer goods. Included in the price of the item.
Shareholder- a legal or natural person owning shares.
Joint-stock company- voluntary association of individuals and (or) legal entities whose capital is formed by issuing and selling shares.
Share capital- capital, the amount of which is determined by the charter. Share capital is formed as a result of the issue of shares.
Stock- a security issued by a joint-stock company. It certifies the contribution of funds to the JSC and entitles the owners to receive income (dividend).
Preferred share- a security that gives the owner the right to receive a dividend in the prescribed amount as a matter of priority, regardless of the JSC's profit.
Promotion simple- a security that gives the owner the right to receive dividends, to participate in the management of the JSC.
Depreciable assets- part of the assets, the cost of which is repaid through depreciation.
Analytical accounts- accounts detailing the information contained in a generalized form in synthetic accounts.
Analytical accounting- a system for collecting and grouping accounting information for the purposes of managing an organization and compiling financial statements.
Rent- urgent paid possession and use of property of another organization.
Tenant- the person who rented the property.
Rent- payment for the use of rented property.
landlord- the owner of the leased property.
Arithmetic check- checking the correctness of the data calculation.
Affiliate- an investor who has a direct influence on the company's activities.
Marriage in production- components, parts, semi-finished products and products that do not meet standards or specifications. They cannot be used for their intended purpose.
Marriage external- a defect revealed by the consumer during installation or operation.
Marriage internal- a defect detected at the enterprise before the product was sent to the buyer.
Gross: a) the weight of the goods with packaging; b) gross income (excluding expenses).
Accounting entry (posting)- the name of the debited and credited accounts, indicating the amount on them.
Financial statements- a system of indicators reflecting the property and financial position of the organization as of the reporting date, as well as the financial results of its activities for the reporting period.
Balance sheet- this is a way of grouping the organization's property both by composition and location, and by sources of education and purpose in monetary terms on a certain date.
Accounting- this is an ordered system for collecting, registering and summarizing information in value terms about the assets of the organization and the sources of their formation.
budget distribution accounts- accounts for the distribution of expenses for adjacent reporting periods.
Gross output- an indicator of the volume of production of the organization in monetary terms.
Currency: a) the monetary unit underlying the monetary system of the country; b) foreign money used in the system of international settlements.
foreign currency- banknotes of foreign states, credit means of circulation and payment used in international settlements.
Currency convertible- Monetary units freely exchanged for national currencies and international means of payment.
Currency non-convertible- the monetary unit functioning within the limits of one country.
Currency regulation- state regulation of the procedure for making settlements with foreign partners, transactions with currency and gold.
Currency control- regulation of the amount of cash in foreign currency, its exchange rate for other currencies.
Exchange rate- the price of the currency of one country, expressed in the currency of another country.
Warrant- a written certificate issued by warehouses on the acceptance of goods for storage.
drawer- the person who issued the bill.
Bill holder- a person who has received a bill of exchange from the drawer.
bill of exchange- a type of security, is a written promissory note, drawn up in accordance with the law in a form that gives the right to its owner to demand payment of a specified amount of money from the drawer or acceptor (s) upon maturity.
Bill of exchange (draft)- draws the drawer. It is an order to the debtor to pay the amount specified in the bill to a third party or his representative.
Simple bill- a written obligation of the drawer to pay the amount of money upon the due date of payment to the holder of the bill for trade operations or works and services.
Fixed assets- part of the organization's assets, the useful life of which is more than 12 months, or the normal operating cycle, more than 12 months (fixed assets, intangible assets, construction in progress, etc.).
Internal reporting- reporting used by the organization for the needs of managing financial, production and technological activities.
Replacement cost of fixed assets- used to evaluate fixed assets subject to changes in prices, tariffs and rates.
Auxiliary materials- inventories that do not form the material basis of the finished product, contribute to the creation of normal working conditions for fixed assets, change the qualitative characteristics of objects of labor, etc.
Publicity of accounting policy- accessibility to external users.
Finished products- an integral part of the organization's inventories intended for sale and corresponding to established technical parameters and other standards.
double entry- reflection of each business transaction in the same amount for debit and credit of interrelated accounts.
Receivables- see "Funds in settlements".
Debtors- legal entities and individuals - debtors of the organization.
Tax declaration- statement of a legal (natural) person who is a tax payer on the amount of income, property, etc.
Declaration customs- a statement sent to customs when transporting goods and other valuables sent across the border.v Cash documents- postage stamps, paid air tickets, vouchers to sanatoriums and rest homes, state duty stamps, bills of exchange stamps held at the cash desk of the organization.
Cash- part of current assets used by an economic entity for settlements.
Deposit certificate- a security issued to the depositor of money and certifying his right to return it within a specified period, together with interest.
Dividend- income received by the owner of the shares. It is part of the profit of the joint-stock company.
Discount: a) accounting for a bill; b) interest charged by banks when discounting a bill; c) discount from the price of goods or currency in foreign exchange transactions.
Discounting- purchase by the bank of a bill from the holder of the bill before the expiration of their term.
Extra capital- a part of equity created as a result of additional contributions of funds in excess of the authorized capital, changes in the value of assets or their gratuitous receipt.
Documentation- Written permission to conduct the operation and confirmation of its completion.
Document flow- stages of the movement of documents from creation to transfer to the archive.
Documents (primary, consolidated)- Primary documents are intended for registration of business transactions. Summary documents summarize the information of homogeneous primary documents.
Debt financial investments- liabilities placed on the stock market to borrow money.
Long term assets- part of the economic resources used for a long time.
long term duties- Debt with maturity exceeding 12 months.
Long-term financial investments- investment of funds or other property in other organizations for a period of more than one year to generate income or control their activities.
Equity financial investments- contributions to the authorized capital of other organizations.
Additional entry (posting)- a way to correct errors in the correspondence of accounts repeated in different accounting registers.
Additional accounts- accounts that increase the value of objects reflected in the main accounts.
Assumptions- basic principles of accounting.
Income on the cost of the construction object- a way to determine the financial result of the contractor upon completion of work under the contract. Income is calculated as the difference between the contract value of the completed object and the cost of its construction.
Income based on the cost of work as it is completed- a way to determine the financial result of the contractor. It is revealed for a certain reporting period after the completion of work on the structural elements or stages provided for by the project. It is calculated as the difference between the amount of work performed and the amount of costs attributable to them.
revenue of the future periods- income received in one reporting period, but related to the following reporting periods.
Off-balance sheet accounts- Accounts for accounting for property that does not belong to this organization.
Loan- borrowed money or property from other organizations (except banks) with the obligation to return them.
Pledge- property security of fixed assets, inventory items, securities to fulfill the obligations of the debtor (trading organization).
Spare parts- part of inventories intended for the repair and replacement of worn-out components and parts of machines, equipment, etc.
Non-manufacturing costs- the cost of selling products. Accounted for on account 44 "Expenses for the sale."
Labor costs- the type of costs included in the costs of production and circulation.
Production costs- expenses of the organization associated with the production of products, works and services.
Import: a) importation into the country from abroad of goods; b) the inflow of capital into the country from abroad.
Importer- a legal or natural person engaged in the import of goods.
Inventory- verification of the actual presence of property in kind.
Investment- long-term investment in the organization for the purpose of generating income or its expansion.
Investor- a person, organization or state making investments.
Endorsement- transfer record on the bill.
Calculation accounts- Accounts for cost accounting and calculation of the cost of products, works and services.
Calculation- Calculation of the unit cost of production, works, services.
Capital- the value of the assets invested by the owners and the profit accumulated during the operation of the organization.
Capital investments- expenses for the construction or acquisition of fixed assets and intangible assets.
cash method. Income is recognized on the day the funds are received in bank accounts or in cash or new property. Costs are recognized as costs after they are actually paid.
cash warrant- a document that draws up operations for the receipt and issuance of cash from the cash desk.
Selling expenses- costs associated with the sale of products.
Principal- a person who instructs another person to conclude a transaction (transactions) on behalf of the latter, but at the expense of the committent.
exporter- the owner of goods sold abroad through an intermediary.
Consignee- an intermediary who receives goods from the exporter for the purpose of selling them for a fee.
Consignment- type of commission sale of goods. The owner transfers the goods to the consignee for sale from the warehouse of the commission agent.
Bill of lading- a document issued to carriers of goods. Certifies the acceptance of the cargo for transportation with the obligation to deliver it to the port of destination and transfer it to the rightful owner.
Contra accounts- accounts opposite to the main ones. Reduce the value of objects reflected in the main accounts.
Indirect costs- costs related to two or more types of products (works, services). The cost of each type of product is included by distribution.
Corrective method- a way to correct errors in documents.
Quotation: a) fixing prices on commodity exchanges during the working day; b) registration of the exchange rate of foreign currency or securities.
"Red side"- a method of correcting incorrect correspondence of accounts, based on the subtraction of an incorrect entry.
Short-term liabilities is a debt that has a maturity of less than one year.
Short-term financial investments- investment of funds or other property in other enterprises for a period of less than one year to generate income or control their activities.
Credit- Lending goods or money.
Bank loan- cash loans and means of payment issued by banks and other credit and financial institutions in the payment of debts.
Commercial loan- provided by one organization to another in the form of sale of goods with deferred payment.
Creditor- an individual or legal entity in favor of which the organization must make a payment or perform certain actions.
Accounts payable- the organization's obligations to creditors for goods, work, services and other transactions, i.e. the debts of this enterprise to other organizations and individuals.
Leasing- long-term lease of fixed assets.
Salvage value of fixed assets- consists of two terms: a) the cost of material assets remaining after the liquidation of fixed assets; b) the cost of dismantling the facilities.
Checkout limit- the amount of cash in the cash desk of the enterprise, the amount of which is established by the bank depending on the specific conditions of the organization's functioning.
LIFO- a method for evaluating materials when they are released into production: the last batch for receipt, the first for consumption.
inventories- part of the property used in the production of products (works, services), as well as intended for sale and for the management needs of the organization.
accrual method. Income is recognized in the reporting period in which it occurred, regardless of the actual receipt of cash or other property. Expenses are recognized in the reporting period in which they arose based on the terms of the transaction.
Methodological aspect of accounting policy- selection of alternative accounting options.
Cash payments- form of cash payments. It is widely used in servicing monetary incomes and expenses of the population.
value added tax- the form of withdrawal to the budget of a part of the increase in value created in the process of production of goods, works, services.
Taxation preferential- full or partial exemption of taxpayers from taxes.
Unfinished production- objects of labor being processed at workplaces.
Intangible assets- means of the economy that do not have material or physical properties, providing the possibility of obtaining income permanently or for a long time.
Uncovered loss- financial result characterizing the decrease in the capital of the organization for the reporting year.
Undestributed profits- financial result characterizing the increase in the capital of the organization for the reporting year and the entire period of its activity.
Net: a) the net weight of the goods (without packaging); b) net income minus expenses.
Attrition rate- the value of allowable natural losses of goods from shrinkage, shrinkage during transportation, transshipment, storage.
Knowhow- scientific and technical knowledge accumulated by the enterprise, production experience.

Bond- debt securities. Its owner receives income in the form of a certain percentage.
Account turnover- the amount of operations for the reporting period.
Turnover sheet for analytical accounts- a statement for checking the correctness of entries on analytical accounts.
Turnover sheet for synthetic accounts- a way to reflect and check the completeness of entries in synthetic accounts.
current assets- tangible current assets, funds in current settlements, short-term financial investments, cash located in the balance sheet in ascending order of liquidity.
Reverse entries (postings)- a way to correct incorrect correspondence of accounts.
Commitments- the debt of the organization that arose as a result of past economic events and transactions, the execution of which entails the future transfer of assets.
Operating accounts- accounts for obtaining information on the costs of production in order to calculate its cost.
supporting document- a document confirming the fact of a business transaction.
Basic materials- part of inventories that form the material (material) basis of the finished product, for example, metal, fabric, flour, etc.
fixed assets- part of the means of labor used by the organization in the production of products (works, services) for management needs for a period exceeding 12 months.
Main Accounts- accounts for accounting of the property of the organization, its sources and calculations.
Residual value of intangible assets- the initial cost of intangible assets minus the amount of accrued depreciation. It is defined as the difference between the turnover on the debit of account 04 “Intangible assets” and the turnover on the credit of account 05 “Amortization of intangible assets”.
Residual value of fixed assets- the initial (replacement) cost minus the amount of accrued depreciation. It is determined as the difference between the debit turnover on account 01 “Fixed assets” and the credit turnover on account 02 “Depreciation of fixed assets”.
Deviation in the value of material assets- the difference between the actual and accounting (normative, planned) cost of procurement of inventories.
Reporting date- the date on which the organization must prepare financial statements.
Grade- a way of expressing economic phenomena in terms of money.
Balance liability- part of the balance sheet, which presents the sources of formation and destination of assets.
Passive Accounts- accounts designed to account for the sources of formation of property (accounts "Authorized capital", "Additional capital", etc.).
primary document- Written evidence of a business transaction or permission to carry it out.
Initial cost- assessment, according to which objects of fixed assets, intangible and other assets are accepted for accounting.
Revaluation of fixed assets- change in the valuation of fixed assets, allowing the initial cost of the volumes to be brought to comparable prices, reflecting the current conditions of reproduction.
Chart of Accounts- a systematic list of accounting accounts (synthetic and sub-accounts).
Payment order- a written order of the payer to the bank serving him to make the payment.
Payment request- a document submitted to the beneficiary's bank with a request to the payer to pay the specified amount.
Accountable persons- employees of the organization who received money under the report for travel expenses and household needs.
Regulation (standards) on accounting- a normative document summarizing the principles and rules of accounting for its individual objects.
Semi-finished products- objects of labor that have been processed in one or more workshops of the enterprise, but need further refinement (at the enterprise or outside it).
Users of accounting information- administration of the organization, third-party users with direct and indirect financial interest.
The supplier- a legal (physical) person that supplies organizations with the material resources necessary for the production of products, works and services.
Duty- a fee charged by a number of institutions for the performance of their functions: court, arbitration, notary, customs.
Items of circulation- part of the current assets of the organization intended for sale.
Objects of labor- part of the property (current assets) of an economic entity intended for the manufacture of products (works, services).
Profit- the excess of income over expenses.
Raised capital- part of the capital of the organization, acting in the form of obligations (debts) to other business entities and persons.
Accounting principles- universal provisions used in solving practical problems.
Verification of documents on the merits- determination of the legality of the transaction.
Accounting posting (record)- designation of correspondence accounts indicating the amount of the transaction.
Simple accounting entry (entry)- posting in which only two accounts correspond.
simple form- a form of accounting used in small businesses with certain business conditions (lack of own fixed assets).
Direct costs- costs directly related to the cost of specific types of products.
Balance sheet section- a group of economic homogeneous items of assets and liabilities of the balance sheet.
Inventory differences- differences between the actual and accounting data identified during the inventory.
Administrative document- a document containing an order to perform a business transaction.
Future spending- expenses incurred in the reporting period and subject to write-off during the period to which they relate in the manner established by the organization itself.
Settlement and payroll- the register used for accrual and remuneration of employees.
Checking account- an account opened by organizations in banks for keeping funds and making cashless payments.
Registers of systematic accounting- documents that group business transactions that are homogeneous in terms of economic content.
Accounting registers- documents in which grouping and systematization of information reflected in primary documents are carried out.
Registers of chronological accounting- Documents reflecting business transactions in the order in which they were performed.
Regulatory accounts- accounts, with the help of which they clarify the assessment of accounting objects reflected in the main accounts.
Remittent- the holder of a bill of exchange.
Vacation allowance- a source of funds to pay for vacations of employees of the organization.
Reserve capital- part of equity capital created at the expense of profit to cover losses, payment of dividends in case of insufficiency of other sources.
Reserves for future expenses- part of the capital of the organization, created to equalize the costs of the reporting periods (reserve for the payment of vacations of employees, etc.).
Props- indicator of the document.
balance- calculate the totals, display the remainder.
Balance- account balance.
Balance sheet for analytical accounts- statement of balances on analytical accounts.
Full cost- the cost of production and sale of products.
Production cost- the costs of the organization for the production of products in the amount of the cost of the material, labor and other resources used, as well as the cost of the consumed work and services performed by third parties, in order to carry out its statutory activities.
Production cost- the costs of the organization for the production of products.
Workshop cost- costs of shops for the manufacture of products.
Certificate- type of securities.
Synthetic accounts- accounts for reflecting generalized (aggregated) information on economically homogeneous objects of accounting.
Account system- a way of grouping the current reflection and operational control over property and business transactions.
Systematic record- recording business transactions on accounts grouped according to economically homogeneous characteristics (according to a certain system).
Complex accounting entry (posting)- a transaction in which one debit account corresponds to several credit accounts or vice versa.
Collection and distribution accounts- Accounts for cost accounting for the purpose of their distribution by accounting objects.
Equity- part of the capital of the organization, consisting of authorized, additional and reserve capital, retained earnings.
Solo bill- see promissory note.
Average cost- a method of valuation of materials when released into production, calculated by dividing the cost of all materials by the number of units of this type of value.
Funds in settlements- debts of enterprises and individuals to this economic body.
Means of production- a set of means of labor and objects of labor necessary for the implementation of the production process.
Loan- funds (property) provided for temporary use. Drawn up in a loan agreement.
Standard (norms)- a set of documented accounting rules.
Balance sheet item- an element of the asset and liability of the balance, characterizing certain types of property or sources of its formation.
Document structure- the order of the indicators in the document.
Sublease- lease of all or part of the leased property.
subaccount- method of grouping information contained in analytical accounts; occupies an intermediate position between synthetic and analytical accounts.
Raw material- part of the organization's inventories, which forms the material basis of the finished product (products of agriculture and the mining industry).
Taxiing- Evaluation of documents.
Tara- part of the organization's inventories intended for packaging, storage of materials and finished products.
Current assets- part of the economic resources used within the established time limit (up to one year).
Fixed price- the price of the construction object, determined in accordance with the project.
Marketable products- the volume of products produced by the organization for sale.
Products- part of inventories acquired or received from other legal entities or individuals for sale or resale without modification.
Fuel- part of the organization's inventories used for the implementation of technological processes, economic purposes as fuel.
Drawer- the drawer who issued the bill of exchange (draft).
Drawee- a debtor (debtor) under a bill of exchange.
Requirements- the basic principles of accounting, meaning compliance with the accepted rules of organization and accounting.
Losses- loss of assets for various reasons (irrational management, natural disasters, etc.).
Management Accounting- accounting within the organization, necessary for the management of its economic resources.
Authorized capital- originally invested capital.
Accounting policy- a set of methodological methods of accounting, chosen by the organization itself.
Accounting procedure- a way to reflect business transactions in the accounting system.
accounting cycle- the sequence of implementation of accounting procedures from the beginning to the completion of a set of business transactions.
Actual cost of inventories- the amount of actual costs for the acquisition of inventories, excluding reimbursable taxes.
Financial results accounts- Accounts to identify the result of the economic activity of the organization.
Financial investments- investments of organizations in securities, authorized capitals of other economic entities and provided loans.
Financial Accounting- accounting, carried out in order to obtain information for external users.
FIFO- a way to evaluate materials when they are released into production: the first batch for receipt, the first batch for consumption.
Form of accounting using property registers- a form of accounting used by small businesses that have their own fixed assets, carry out settlements with suppliers and buyers on the basis of advance or subsequent payment of invoices, etc.
Formal verification of documents- checking the completeness and correctness of the filling of documents.
business transaction- the fact of economic activity, reflected in accounting.
Business entity- an independent economic unit.
Chronological record- registration of business transactions in the sequence of their commission.
Chess turnover sheet- a way to reflect and verify the correspondence of accounts.
Special-purpose financing- sources received from the budget, from other organizations and persons, intended for the implementation of targeted activities.
Emission- issuance of money and securities into circulation.
Issuer- a legal entity that issues (issues) securities.
Entity- an organization that owns, manages or manages its own property and is responsible for its obligations with this property. A legal entity acquires and exercises property and personal non-property rights on its own behalf, bears the obligations of a plaintiff and a defendant in court.

Guseva T. M., Sheina T. N.
Tutorial on accounting: textbook. allowance.-2nd ed.-M.: Prospect, 2009.-464 p.

- How are you? - Everything is in order. Such conversation can often be heard on the street. However, few people know that the term "openwork" migrated into our language from the professional slang of accountants. The state of accounting, when all accounting entries are made on the day of business transactions - this is the true interpretation of "openwork". Nevertheless, the word has taken root among those who are far from keeping records, retaining the meaning of something impeccable and ideal.

Encryption code

“Nalorgs are completely tortured with dopdocs, and the gene doesn’t even itch that the camera room has been going on for two months. I switched to imputation and as if this solved all the problems. Here’s a bukh from a neighboring simplistic firm, the dir even helps to find a primary, if necessary. ” What is it? Coded phrase? Not at all. Just a conversation between one accountant and another.

In fact, if you translate the words into normal Russian, the phrase will sound different: “The tax authorities are completely tortured with additional documents, and the general director does not care that a desk audit has been going on for two months. I switched to paying a single tax on imputed income and I am sure that there are fewer problems. For an accountant from a neighboring company that uses a simplified taxation system, the director even helps in finding primary documents, if necessary.”

It is difficult for people who are far from accounting to understand the casual conversation of colleagues. “Physicists and legal entities”, “imputation and simplified”, “primary and receivables” - this is just a small list of concepts that accountants widely operate today. However, thanks to this peculiar slang, the chief accountants perfectly understand each other and are spared long and lengthy explanations. Most often, colleagues communicate in this way in tax inspectorates, branches of budget funds, on the Internet in forums and chats, and at thematic conferences and seminars. “Accounting jargon is quite an adequate phenomenon, easily applicable to today's realities. After all, every professional environment has its own slang. Colleagues and people close to this environment can communicate on it. True, we should not forget about mere mortals - those who do not sit on the simplified language, ”- this is what the accountants themselves think about their professional language: “Accountants are in the “topic” most of the day, hence the “broken” language. True, there are polar opposite opinions. Here are some of them:

– Such abbreviations and modifications of accounting terms speak of low professionalism and disrespectful attitude to accounting.

– This language is spoken mainly by young accountants and, as a rule, by men. But in general, if it goes like this, then the “common fund”, you see, will appear. I do not approve of this jargon, I do not know it (although I understand almost everything) and I prefer to communicate in normal language. It is wrong to judge the level of professionalism by jargon.

root of evil

Where do these words and phrases, which are obscure to the layman, but such native to accountants, come from? The answer is simple. In any professional group - in this case in accounting - sooner or later there is a jargon, which consists of professional terms and their abbreviations. For example, “creditor” is accounts payable, and “pensioner” is a declaration on contributions to compulsory pension insurance. Often accounting buzzwords sound funny. What are the “axes” (fixed assets), “primary” (primary documents), “imputation” (taxation system in the form of a single tax on imputed income), “grouse” (payment document with incorrect details) and others.

However, “this language adorns our boring everyday life, and it was invented by pro optimists. But if all this is expressed in the literary, so to speak, Russian language, you can die of boredom. And the most interesting thing is that this language crushes someone. But nonsense, what is written in the Tax Code, PBU, methodological recommendations - what is this? Russian language? It's like you have to hate people to write such clerical words, which, they say for sure, "you can't make out without half a liter." This opinion was expressed by one of the visitors of the accounting forum. And he is right in his own way.

No matter how ridiculous all these abbreviations may sound, their main goal is to simplify complex accounting concepts and the dry language of documents. What for? It becomes clear if you look at the Tax Code. For example, “the application of the simplified taxation system by organizations provides for their release from the obligation to pay corporate income tax, corporate property tax and the unified social tax. Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, except for value added tax payable in accordance with this code when goods are imported into the customs territory. This is exactly what is indicated in paragraph 2 of Article 346.11 of the Tax Code (the text of the document can be found in the reference legal system ConsultantPlus). It is no wonder that firms are in no hurry to switch to the simplified tax system - they simply cannot understand what it will give them. By the way, this is not the most terrible example. Much more revealing in this regard are the letters of the Federal Tax Service and orders of the Ministry of Finance.

Undoubtedly, slang is a very good tool for communication among colleagues. However, in addition to short and capacious abbreviations, accountants sometimes manage to distort their native language. The most striking examples are shortfall, quarter and document. It should be correct to say differently: arrears, quarter and document, but in the word "agreement" two stresses are allowed. Watch yourself: speak correctly. Then such phrases as “to keep the balance” or “to put on balance” will not cut the hearing of others.

Elena Berezina Material source -

Accounting jargon, like the great and mighty Russian language, does not stand still. It grows with new words, abbreviations and concepts, keeping up with the times. This increase has been especially active in recent years. Last but not least, it is due to the fact that accountants are increasingly discussing professional problems on Internet forums, where they prefer to express themselves briefly but succinctly ...

RESPONSE TO OFFICIALS

Not only Internet communication and the desire to become one's own in the accounting environment allow the development of professional jargon. It is not uncommon for letters from the Ministry of Finance to contain sentences of such length that at the end you forget what was said at the beginning - this is not the worst thing that accountants have to face. It is more terrible when all laws and letters consist of these proposals, and many of them contradict each other.

Therefore, the desire of the accountant to make it easier to understand the wordings-cobblestones that the officials came up with, as if playing a game called "Who will confuse whom," is quite understandable. It is harmful to read such “pointers” (both for the eyes and for the nervous system), and speaking in such a language is even more impossible.

So dirty payments, kosher expenses, izlupas (overpaid tax), kapiks (capital investments), northern coefficients, physics and yuri, cash and non-cash, bruises, garbage dumps and lanterns, dirs and genders, narorgs, concubines and payers, axles (fixed assets) and GRU (goods, works, services). They may sound funny, but when pronouncing the language is not tangled and everything is clear the first time.

Clerical language is a problem not only for Russian legislation. In England, for example, a quarter of a century ago, the social movement "For Plain English" was born - a language understandable and accessible to the layman. The founder of the movement, Chrissy Meyer, established the Clear Crystal certificate, a symbol of text clarity, which gradually became a kind of quality mark. His mark flaunts on many British documents - this means that they are written with respect for their readers and they do not contain obviously incomprehensible tongue-tied phrases.

TAX LAWYERS KEEPING UP

Tax lawyers also take an active part in the formation of the vocabulary of a modern accountant. Ksyusha, Vasya, arbsud, kasachka or cash desk (cassation), normative - a regulatory legal act, it is also an NPA, a refusenik - a case when the tax inspectorate or court refuses the stated requirements, law (legislation on taxes and fees) - these are the terms , which, with the light hand of tax lawyers, entered the accounting speech.

Tax lawyers have gone even further than accountants in compiling their own language. What is worth only one expression: "the tax inspectorate has pinched the tax inspectorate" (the tax inspectorate has infringed on the rights and legitimate interests of the taxpayer).

Funny? ...Funny. If it were not so sad, because accountants and lawyers come up with these neologisms for a reason. Stinging contractions are a kind of protective reaction of a professional body.

ACCOUNTANTS ALSO TRIED

We must pay tribute to the representatives of this profession - they do not lag behind in the improvement of the great and mighty. Kryzhit, cheat, pay, throw into the account - words and expressions that are not in Russian, but are in the accounting language. And the eternal inspectorA, accountantA, contractsA and quarters, with which the accountant's speech abounds, also do not correspond to the rules of the Russian language.

But the main thing is that the accountants themselves, speaking this abracadabra, feel like fish in water. However, it is not surprising - professional jargon is not just convenience and ease of communication. For some, it is also an opportunity to distinguish "their" from others. A virtuoso possession of an accounting phrasebook contributes to the awareness of being part of a huge professional community.

However, among accountants there is a different opinion. It is believed that all kinds of abbreviations and modifications of accounting terms indicate a low professional level of a specialist and a disrespectful attitude to accounting.

To master the profession, knowledge of the professional language of an accountant is necessary. The professional language of accountants greatly contributes to the development of economic thinking and the use of professional tools.

The main difference between a professional language and an ordinary one is a huge number of special words and expressions, a rich and widely branched terminology.

The modern professional language of economists and accountants is a product of the centuries-old development of world economic science. She draws new terminology from the scientific works of the world's most respected economists.

Today, in the professional economic language, three main groups of terms can be distinguished:

General economic terminology;

Special economic terminology;

Specialized economic terminology.

The terminology of economic science is an essential element, without which science simply cannot function as a special form of human activity. With the help of the language of science, information is generated, stored, used and transmitted. Without knowledge of the language of the academic discipline, it is impossible to master it. The language of the academic discipline includes concepts, terms, symbols, symbols, mathematical apparatus, everything that science uses in addition to ordinary language.

Assimilation, understanding of terminology is a prerequisite for acquiring special professional education. A highly qualified accountant is always distinguished by a culture professional speech. Not only competent knowledge of the literary language, but also a wide and deep knowledge of terminology, both directly in subjects of an accounting nature, and interdisciplinary. The eminent French scientist and philosopher René Descartes once said: "Clarify the meaning of words, and you will rid the world of half of its delusions."

Accounting as a science is distinguished by an interconnected system of terms. It is no coincidence that each international financial reporting standard includes a special section "Conceptual apparatus". This is due to the fact that one of the goals of developing international standards is to unify accounting terms at the international level so that accounting (financial) statements can be read in one business language.

In world practice, accounting is considered primarily as the language of business (entrepreneurship). For example, the concepts of "authorized capital", "income", "asset", "liability" cannot be interpreted in Russian, English, German, etc., since their economic meaning must be the same.

Terminology as a whole correlates with the system of scientific concepts.

Concepts: “facts of economic life”, “balance sheet”, “asset”, “liability”, “capital”, “income”, “expense”, “costs”, “cost”, “profit”, “payments”, “charges ”, “Amortization”, “calculation”, “valuation”, “profitability”, etc., in their economic essence, are countable categories of accounting as a science. These categories are not subjective, but objective in nature, which is based on the generalization of centuries-old accounting practice, the practical orientation of accounting in the field of economics.

In modern conditions, it is necessary to develop a systematic approach to their use.

Terms must be precise and unambiguous.

A huge stream of information falls upon a modern specialist in the field of economics. At the same time, economic encyclopedias and dictionaries, various scientific and technical innovations come to his aid: automation of the search and processing of information through information retrieval systems, telecommunications, the Internet, the Intelligent Communication Network, etc.

Economic encyclopedias and dictionaries- these are scientific reference publications containing a systematic set of information on economic sciences and individual sectors of the economy.

Special purely professional vocabulary is recorded in various dictionaries by specialty. For example, "Economic Encyclopedia", "Economist's Encyclopedic Dictionary", "Financial and Credit Encyclopedic Dictionary", "Big Accounting Dictionary", "Financial Management Encyclopedia", "Financial and Investment Dictionary", "Dictionary of Accounting Terms", "Dictionary of Modern Economic theory”, “Finance: Explanatory Dictionary”, “English-Russian Dictionary of Accounting Terms”, “Economics: English-Russian Explanatory Dictionary”, “Encyclopedia of General Audit”, terminological dictionaries and reference books on many economic disciplines.

Computer repositories-thesauri and hypertext technology for organizing terminological reference books allow you to work with large volumes of semantic (conceptual) information. The relevance and importance of hypertext is increasing in the era of qualitative economic transformations. Currently, a large number of various hypertext systems are already in operation, including Hyperlog, ASFOG, Knowledge Pro, etc.

A significant part of scientific terminology in our country is standardized, i.e. there is a system of GOSTs for terms that is widely used. As an example of GOST, which contains a wide list of scientific concepts that every novice specialist should know firmly, the document “Editions. Main types. Terms and definitions” GOST 7.60-90.

Terminology is in constant motion: the life cycle of some terms ends, they go out of use, are eliminated along with concepts that have become obsolete. Other concepts appear or, as, for example, "economics" and "accounting", are filled with completely new scientific content.

Questions for self-control.

1. Define the concept of "profession".

2. What is a professional activity?

3. What qualities should a professional accountant have?

4. What are the levels of an accountant's business career?

5. Accounting as an information subsystem of the enterprise management mechanism.

6. The essence and role of economic analysis in improving the efficiency of organizations.

7. Purposes and role of audits in improving the reliability of financial statements.

8. Describe the content and principles of the Code of Ethics for Accountants and Auditors.

9. Rights, duties and responsibilities of the chief accountant, his role in the activities of the organization.

10. Accounting as the scope of information technology.

11. The role of multimedia electronic educational materials in teaching students.

12. What is meant by the professional judgment of an accountant? What is the necessity and circumstances of its application?

13. The essence and requirements for the professional judgment of the auditor, the scheme of its formation.

14. What are the fundamental principles of the ethics of an accountant.

15. Name the main dictionaries and encyclopedias of the professional language of an accountant.

16. The role of terms and scientific concepts in the acquisition of special professional education.

17. Name and explain the terms most frequently used in accounting.

18. Describe the types of accounting tools at the organization level.

19. Subsystem of management accounting, its role in making tactical and strategic management decisions.

Section 3. The concept of the enterprise and its structure.

Answer from Ђ С[guru]
BAL˜ANS BUKHG˜ALTERSKIY - the most important form of accounting; a system of indicators grouped in a summary table, characterizing in monetary terms the composition, placement, source and purpose of the funds of an enterprise or organization as of the reporting date. It consists of two parts: the left one is an asset (requirements and investments), the right one is a liability (liabilities and capital).
D˜EBET (from lat. debet - he must), the left side of the accounts. In active accounts, a debit means an increase in the amounts taken into account, and in passive accounts, a decrease.
CREDIT (from lat. credit - he believes), the right side of the accounts. In active accounts, a credit entry shows a decrease, in passive accounts an increase in funds.
С˜ALDO (Italian saldo - calculation, balance) - in accounting, the difference between the totals of debit and credit entries. The debit balance (the debit is greater than the credit) reflects the state of economic assets on a certain date and is shown in the asset balance. The credit balance (the credit is greater than the debit) reflects the state of the sources of economic funds and is shown in liabilities. If the account has no balance, it is called closed.
ACTIV (from Latin activus - active), in accounting - one of the sections of the balance sheet, which includes any type of property with value and liquidity. There are real (real estate, equipment) and financial assets (money, securities, loans issued to customers). Assets show what the money was invested in and what the company has to conduct its business activities. Assets - the most important indicator of the viability of the company.
LIABILITY (obligation) (from lat. passivus - inactive), in accounting - one of the sections of the balance sheet, which includes the total debt of the company (unpaid supplier invoices, tax debts, etc.). Liabilities show from what sources the company's capital is formed.
ACCOUNTING ACCOUNTS, a method of economic grouping of accounting objects, current reflection and operational control over the movement and condition of funds, their sources and business processes. There are synthetic (main) and analytical (auxiliary) accounts. Accounting accounts are divided according to purpose and structure (main, regulatory, operational, productive and off-balance sheet), as well as economic content (accounts of economic funds, sources of economic funds and economic processes).
ACCOUNTING, one of the types of accounting, as well as a system of activities aimed at measuring, processing and transmitting financial information.
ACCOUNTING REPORTING - a unified system of quantitative characteristics and indicators reflecting the property and financial position of an organization (enterprise, institution) and the results of its economic activity for the reporting period (month, quarter, year), compiled on the basis of accounting data in accordance with established forms.
ACCOUNTING (from German Buch - book and halten - keep) - an ordered system of collecting, registering and summarizing information in monetary terms about the state of property, obligations of the organization and their changes (cash flow) through continuous, continuous and documentary accounting of all economic operations (accounting).
Accounting is also called a structural unit of enterprises and organizations that carries out accounting.
GROSS INCOME, cash proceeds of industrial and agricultural enterprises received from the sale of products and services, net of material costs. It is highly dependent on price changes, ie. determined in both current and comparable prices.
PROFIT, generalizing the indicator of financial results of economic activity, one of the main economic categories; is the excess of revenue from the sale of goods over the costs of their production and sale.