Translator Profile: Maria Varnava (palema)

Native language:

Russian

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14
Translation Units

0
Term Concepts

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Sample Translation Accounting

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Source (Russian)	Target (English)
Зачатки учёта практиковались во всех цивилизациях ирригационного типа.	Accounting in its basic form was exercised in all civilizations of irrigative type.
Первые известные примеры такого рода — глиняные таблички периода Вавилонского царства.	Clay tablets of the Babylonian kingdom are the first examples of such accounting.
К такому же типу примитивного учета относятся, например кипу — система узелковой письменности инков.	The same type of primitive accounting includes, for instance, Kipu: the Inca nodal writing system.
Вести бухгалтерский учет начинали уже в Средневековье, а именно:	Accounting practices started to appear in the Middle Ages, namely,
476 г. — начало Средневековья.	in 476, the early Middle Ages.
Традиции римской бухгалтерии продолжали сохраняться.	The Roman bookkeeping traditions kept prevailing.
Росту точности и юридической обоснованности учетных записей способствовала концепция римского права и возникновение торгового (хозяйственного) права.	The Roman law concept and the emergence of commercial (economic) law contributed to increase of reliability and eligibility of accounting records.
Во втором тысячелетии купцами стали создаваться посреднические суды.	In the second millennium, merchants began to establish mediation courts.
Они вырабатывали определенные требования к записям: хронологический порядок записей, отсутствие пропусков в бухгалтерских книгах между записями, каждая операция подтверждается документально и т. д.	They developed certain requirements for the records: the chronological order of the records, the absence of gaps in the ledgers between the records, each transaction is documented, etc.
В эпоху средневековья формируются два основных направления учета: камеральная и простая бухгалтерия.	In the Middle Ages, two main areas of accounting were formed, namely, cameral and simple.
Камеральная исходила из того, что основным объектом учета признавалась касса, ожидаемые поступления, а также выплаты из нее.	The cameral one defined the main object of accounting to be the cash desk, the expected incoming payments, as well as the outgoing payments.
Регистрации подлежали все поступления и выплаты денежных средств, а доходы и расходы устанавливались заранее.	All receipts and payments were subject to registration; income and expenses were determined preliminary.
Простая бухгалтерия предполагала учёт имущества, включая кассу, а доходы и расходы становились для бухгалтера искомыми.	Simple bookkeeping assumed property accounting, including the cash desk; income and expenses were being calculated by an accountant.
Все имущественные счета велись по принципу дебет — кредит, но в информационную учётную систему еще не включались счета собственных средств.	All property accounts were kept according to the debit-credit method; however, the accounting information system had not yet included equity accounts.

My Experience

Experience

11 yrs.

Education

2017 GED at Lead Training Malta Risk Management & AML
2014 GED at LCCI Financial Accounting
2004 MA/MS at Vladimir State University

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Recent Activity

Translated 14 translation units
in the field of accounting

Language pair: Russian to English

Jan 11, 2022

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Hi, my name is
Maria Varnava

Over 11 years of translation experience

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