Russian Translation(s) & Details for 'ledger'

English Word: ledger

Key Russian Translations:

• журнал [ʐʊrˈnal] - [Formal, used in accounting and record-keeping contexts]
• бухгалтерская книга [bʊxˈgalʲtʲerskəjə ˈknʲigə] - [Formal, more specific to financial ledgers]

Frequency: Medium (commonly used in business, finance, and administrative contexts, but not everyday conversation)

Difficulty: B1 (Intermediate, as it involves basic vocabulary related to business; for "журнал", it's straightforward, but "бухгалтерская книга" may require understanding of compound nouns)

Pronunciation (Russian):

журнал: [ʐʊrˈnal]

бухгалтерская книга: [bʊxˈgalʲtʲerskəjə ˈknʲigə]

Note on журнал: The initial 'ж' is a voiced retroflex fricative, similar to the 's' in "measure" but more guttural; stress falls on the second syllable.

Note on бухгалтерская книга: This is a compound phrase; pronounce each word clearly, with emphasis on the stressed syllables in "бухгалтерская" and "книга".

Audio: []

Meanings and Usage:

1. A book or record used for keeping financial accounts and transactions.

Translation(s) & Context:

• журнал - Typically used in formal or professional settings, such as accounting software or business ledgers, to refer to a systematic record.
• бухгалтерская книга - Employed in more precise financial contexts, like bookkeeping, to denote a comprehensive ledger system.

Usage Examples:

• Я веду журнал доходов и расходов для бизнеса.

  I keep a ledger of income and expenses for the business. (This example shows the noun in a simple declarative sentence, emphasizing financial tracking.)

• В бухгалтерской книге отражены все транзакции за квартал.

  All transactions for the quarter are reflected in the ledger. (Demonstrates use in a formal report or audit context, highlighting compound noun structure.)

• Он обновляет журнал ежедневно, чтобы избежать ошибок.

  He updates the ledger daily to avoid errors. (Illustrates the noun with a verb, showing routine usage in daily business operations.)

• Бухгалтерская книга компании хранится в цифровом формате.

  The company's ledger is stored in digital format. (This highlights modern adaptations, such as digital tools, in a professional setting.)

• Без правильного журнала аудиторы не смогут проверить финансы.

  Without a proper ledger, auditors won't be able to verify the finances. (Shows the word in a conditional sentence, emphasizing its importance in compliance.)

2. Extended meaning: A record or log in non-financial contexts (e.g., a ship's log or personal journal, though less common for 'ledger').

Translation(s) & Context:

• журнал - Can extend to general logs, but less formal; used in everyday or metaphorical senses.

Usage Examples:

• Капитан ведет журнал плавания, как старый морской леджер.

  The captain keeps a voyage journal, like an old ledger. (This example adapts the term metaphorically to non-financial records.)

• Ее личный журнал похож на финансовый леджер мыслей.

  Her personal journal is like a financial ledger of thoughts. (Demonstrates figurative use in creative writing.)

Russian Forms/Inflections:

"журнал" is a masculine noun (second declension), which undergoes regular inflection based on case and number. "бухгалтерская книга" is a phrase where "книга" is a feminine noun (first declension), and "бухгалтерская" is an adjective that agrees with it.

For "журнал" (singular):

For "бухгалтерская книга", the adjective "бухгалтерская" changes to agree: e.g., Genitive: бухгалтерской книги; Plural: бухгалтерские книги. It follows standard adjectival and nominal inflections without irregularities.

Russian Synonyms/Antonyms:

• Synonyms: дневник (more general log), регистр (register in accounting), учетная книга (accounting book) - "дневник" is less formal and can imply a personal record.
• Antonyms: хаос (chaos, implying disorganization), as there's no direct antonym, but this conveys the opposite of structured record-keeping.

Related Phrases:

• Вести журнал - To keep a ledger (used for maintaining records in business).
• Бухгалтерский учет - Accounting ledger system (a broader phrase for financial tracking).
• Журнал транзакций - Transaction ledger (specific to logging exchanges in finance).

Usage Notes:

"Журнал" directly corresponds to "ledger" in accounting but can be broader in Russian, sometimes meaning a general journal or diary. Use "бухгалтерская книга" for more precise financial contexts to match the English term accurately. In formal Russian business language, these words are preferred in written reports or official documents. Be mindful of gender agreement in sentences, as "журнал" is masculine. When choosing between translations, opt for "журнал" in everyday professional talk and "бухгалтерская книга" for technical accuracy.

Common Errors:

• Error: Confusing "журнал" with a magazine or periodical (as it can also mean "journal" in that sense). Correct: In financial contexts, specify as "бухгалтерский журнал" to avoid ambiguity. Example of error: "Я читаю журнал" (meaning a magazine), vs. correct: "Я веду бухгалтерский журнал" (I keep a ledger).

• Error: Forgetting to inflect properly, e.g., using nominative in all cases. Correct: Use genitive like "журнала" in phrases such as "проверка журнала" (checking of the ledger). This is common for English learners unfamiliar with Russian cases.

Cultural Notes:

In Russian culture, meticulous record-keeping like a "журнал" reflects the historical emphasis on bureaucracy in the Soviet era, where detailed ledgers were essential for state-controlled economies. Today, it symbolizes reliability in business, often tied to anti-corruption practices in modern Russia.

Related Concepts:

• баланс (balance sheet)
• отчет (report)
• учет (accounting)