ACCOUNTING AND FINANCIAL TERMS IN THE MODERN UKRAINIAN ECONOMIC TERMINOLOGY SYSTEM

Abstract

The article presents a comprehensive linguistic analysis of modern Ukrainian accounting and financial terms integrated into the economic terminological system, taking into account their structural, semantic, and functional characteristics. The influence of extralinguistic factors on the formation and development of this subsystem isrevealed, with the leading ones being market globalization, business process digitalization, harmonization of legislation with international standards, as well as socio-economic transformations caused by the full-scale Russian invasion and Ukraine’s European integration course. The accounting and financial terms are systematized into six thematic groups: financial indicators, properties, and phenomena; accounting operations; reporting and document flow; institutions, organizations, and associations; professionals in the field; securities, funds, and electronic money.The study identifies terms formed through borrowing, calquing, compound and analytical word formation, and reveals the growing trend of multi-component terminological units. The linguistic features of adapting internationalisms and English borrowings denoting modern financial instruments, documents, and professions are analyzed, along with the process of gender adaptation of professional titles. It is demonstrated that accounting and financial terminology functions as an open and dynamic subsystem of the economic terminological sphere, within which processes of specification, concretization, and standardization of meanings take place. The scientific novelty of the research lies in its comprehensive approach to analyzing terms through thematic grouping and cross-linguistic interaction, which makes it possible to outline the vectors for the development of the Ukrainian economic terminological system in the context of European integration. The practical significance lies in the possibility of using the results for compiling bilingual and explanatory dictionaries, developing electronic terminographic resources, and improving the language training of economists.