ENGLISH - RUSSIAN VOCABULARY
UNIT 1
handle(v) [ˈhændl] ,
accounting-related [əˈkaʊntɪŋ rɪˈleɪtɪd]
additional courses [əˈdɪʃənlˈkɔːsɪz]
bookkeeper (n) [ˈbʊkˌkiːpə]
bookkeeping (n) [ˈbʊkˌkiːpɪŋ] ,
competitive (adj) [kəmˈpɛtɪtɪv]
critical mind [ˈkrɪtɪkəl maɪnd]
draw up (v)
entity (n) [ˈɛntɪti]
financial report [faɪˈnænʃəlrɪˈpɔːt]
fraud (n) [frɔːd]
government agency [ˈgʌvnməntˈeɪʤənsi]
graduate (n) [ˈgrædjʊət]
incentive payments [ɪnˈsɛntɪvˈpeɪmənts]
incentivepayment [ɪnˈsentɪvˈpeɪmənt]
independent thinking [ˌɪndɪˈpɛndəntˈθɪŋkɪŋ]
investigation (n) [ɪnˌvɛstɪˈgeɪʃən]
mutual (adj) [ˈmjuːtjʊəl]
nonprofit (adj) [nɒnˈprɒfɪt]
offer (n) [ˈɒfə]
personnel management [ˌpɜːsəˈnɛlˈmænɪʤmənt]
primary figure [ˈpraɪməriˈfɪgə]
rising up qualification [ˈraɪzɪŋʌpˌkwɒlɪfɪˈkeɪʃən]
risks and loses [rɪsksændˈluːzɪz]
sharing of experience [ɪksˈʧeɪnʤɒvɪksˈpɪərɪəns]
tax (n) [ˈtæks]
UNIT 2
according to(pr) [əˈkɔːdɪŋtuː]
accounting (n) [əˈkaʊntɪŋ]
accrual method [əˈkruːəl ˈmɛθəd] \
cash receipt [kæʃrɪˈsiːt] ,
complicated(adj) [ˈkɒmplɪkeɪtɪd]
comprehensive(adj) [ˌkɒmprɪˈhɛnsɪv]
concept(n) [ˈkɒnsɛpt]
core(n) [kɔː]
cost principle [kɒst ˈprɪnsəpl]
decision(n) [dɪˈsɪʒən]
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definition(n) [ˌdɛfɪˈnɪʃən]
economic entity assumption [ˌiːkəˈnɒmɪk ˈɛntɪtiəˈsʌmpʃ(ə)n]
entrepreneur(n) [ˌɒntrəprəˈnɜː]
expenses(n) [ɪksˈpɛnsɪz]
full disclosure principle [fʊldɪsˈkləʊʒə ˈprɪnsəpl]
going concern principle [ˈgəʊɪŋkənˈsɜːn ˈprɪnsəpl]
groundwork(n) [ˈgraʊndwɜːk]
guideline(n) [ˈgaɪdlaɪn] , ,
in accordance with (prep) [ɪnəˈkɔːdənswɪð]
income(n) [ˈɪnkʌm]
insignificant(adj) [ˌɪnsɪgˈnɪfɪkənt]
lender(n) [ˈlɛndə]
matching principle [ðə ˈmæʧɪŋ ˈprɪnsəpl]
monetary unit assumption [ˈmʌnɪtəri ˈjuːnɪtəˈsʌmpʃ(ə)n]
net profit [nɛt ˈprɒfɪt]
purchasing power [pɜːʧəsɪŋ ˈpaʊə]
purpose (n) [ˈpɜːpəs]
reasonable period [ˈriːznəbl ˈpɪərɪəd]
statement(n) [ˈsteɪtmənt]
the principle of revenue recognition [ðə ˈprɪnsəplɒv ˈrɛvɪnjuː ˌrɛkəgˈnɪʃən]
time period assumption [taɪm ˈpɪərɪəd əˈsʌmpʃ(ə)n]
to conduct (v) [kənˈdʌkt]
to express (v) [ɪksˈprɛs]
to issue (v) [ˈɪʃuː]
to treat(v) [triːt]
to violate (v) [ˈvaɪəleɪt]
to correlate(v) [ˈkɒrɪleɪt] /
to defer charge [dɪˈfɜː ʧɑːʤ] ;
to imply(v) [ɪmˈplaɪ] ,
to round up(v) [raʊndʌp]
trade(n) [treɪd]
transaction (n) [trænˈzækʃən] ()
valid(adj) [ˈvælɪd]
UNIT 3
auditor (n) [ˈɔːdɪtə]
balance sheet [ˈbælənsʃiːt]
circular [ˈsɜː.kjə.lər] ;
complication (n) [ ˌkɒmplɪˈkeɪʃən]
establish (v) [ɪˈstæblɪʃ] , , ,
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financial statement [ faɪˈnænʃəlˈsteɪtmənt]
in monetary terms[ˈmʌnɪtərɪtəːmz]
incur losses [ɪnˈkɜːrlɑːsɪz]
interpret (v) [ɪnˈtɜːprɪt] ,
investor (n) [ɪnˈvestər]
involve (v) [ɪnˈvɒlv]
lender (n) [ˈlendər]
mandate (v) [ˈmændeɪt] ,
partial owner [ˈpɑː.ʃəl ˈəʊ.nər]
punishment (n) [ˈpʌnɪʃmənt]
regulate (v) [ˈreɡjəleɪt]
require (v) [rɪˈkwaɪər]
shareholder (n) [ˈʃeəˌhəʊldər]
strike a deal [straɪk ə diːl]
tax authorities [tæks ɔːˈθɒrətiz]
value (n) [ˈvæljuː] , ,
UNIT 4
comply - [kəmˈplaɪ] -
constraint analysis - [kənˈstreɪnt əˈnælɪsɪs] -
acquire - [əˈkwaɪə] -
backlog - [ˈbæklɒɡ] - ,
bottleneck - [ˈbɒtlnɛk] - ,
breakeven analysis - [ˈbreɪkˈiːv(ə)n əˈnælɪsɪs] -
external - [ɪkˈstɜːn(ə)l] -
focus - [ˈfəʊkəs] - ,
framework - [ˈfreɪmwɜːk] -
impend - [ɪmˈpɛnd] - ,
lender - [ˈlɛndə] -
loan covenant compliance - [ləʊn ˈkʌv(ə)nənt kəmˈplaɪəns] -
management accounting - [ˈmænɪdʒmənt əˈkaʊntɪŋ ] -
margin analysis - [ˈmɑːdʒɪn əˈnælɪsɪs] -
overdue - [ˌəʊvəˈdjuː] -
shareholders - [ˈʃɛəˌhəʊldə] -
spikes and declines - [spaiks & dɪˈklaɪns] -
target costing - [ˈtɑːɡɪt costɪŋ] -
variance - [ˈvɛ(ə)rɪəns] - , ,
UNIT 5
balance sheet - [ˈbæləns ʃiːt] -
bargain - [ˈbɑːɡɪn] - ,
capability - [ˌkeɪpəˈbɪlɪtɪ] - , ,
cash flows - [ˈkæʃfləʊ] -
debentures - [dɪˈbɛntʃə] - ,
derive - [dɪˈraɪv] - ,
determine - [dɪˈtɜːmɪn] -
diligently - [ˈdɪlɪdʒ(ə)ntlɪ] - ,
financial statements - [f(a)ɪˈnænʃ(ə)l ˈsteɪtmənt] -
framework - [ˈfreɪmwɜːk] - , ,
guidelines - [ˈɡaɪdlaɪnz] - ,
income statement -
leeway - [ˈliːweɪ] - ,
looming profitability -
relevant - [ˈrɛlɪv(ə)nt] -
reliable - [rɪˈlaɪəb(ə)l] -
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revenues - [ˈrɛvɪnjuː] -
statement of cash flows -
supplementary notes -
viability - [ˌvaɪəˈbɪlɪtɪ] - ,
UNIT 6
accounts receivable - [əˌkaʊntsrɪˈsiːvəb(ə)l] -
aggregate - [ˈæɡrɪɡɪt] -
commitment - [kəˈmɪtmənt] -
company's performance - [ˈkʌmpənɪ pəˈfɔːməns] -
comparability - [ˈkʌmp(ə)rə'biliti] -
cost of goods -
discern - [dɪˈsɜːn] - ,
gross margin -
gross sales -
income statement -
liabilities - [ˌlaɪəˈbɪlɪtɪz] -
multiple - [ˈmʌltɪp(ə)l] - ,
order backlog -
quick ratio - [ˈkwɪkˈreɪʃɪəʊ] -
regulatory authorities -
revenue - [ˈrɛvɪnjuː] -
scrutiny - [ˈskruːtɪnɪ] -
trade-off - [ˈtreɪdɒf] -
warranty claims - ,
UNIT 7
accountability - [əˌkaʊntəˈbɪlɪtɪ] - ,
external audit -
adverse consequences -
affairs [əˈfɛəz] -
appraisal activity -
documented risk assessment process -
footprints - [ˈfʊtˌprɪnts] - , , ( )
forensic audit - -
group engagement team -
independent practitioner -
jurisdiction - [ˌdʒʊ(ə)rɪsˈdɪkʃ(ə)n] - ,
misstatement - [ˌmɪsˈsteɪtmənt] -
risk of material misstatement -
shareholder - [ˈʃɛəˌhəʊldə] -
statutory audit - [ˈstætʃʊt(ə)rɪ] - ( )
stem from - [stɛm] -
sustainability report -
tax authorities -
tax returns - ,
verification - [ˌvɛrɪfɪˈkeɪʃ(ə)n] - , ()
UNIT 8
taxable - (deductible) [ˈtæksəb(ə)l] -
deferral - [dɪˈfɜːr(ə)l] -
constituent concern -
deferred income tax consequences -
income tax assets -
align - [əˈlaɪn] - ,
adopt the guidance -
endorsed - [ɪnˈdɔːst] - ,
intraentity transfer -
deferred taxes - ,
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income tax -
simplification - [ˌsɪmplɪfɪˈkeɪʃ(ə)n] -
tax bracket - [tæks ˈbrækɪt] -
tax exemption - [tæks ɪɡˈzɛmpʃ(ə)n] -
tax avoidance - [tæks əˈvɔɪd(ə)ns] -
tax evasion - [tæks ɪˈveɪʒ(ə)n] -
progressive taxation - [prəˈɡrɛsɪv tækˈseɪʃ(ə)n] -
