Thesaurus of accounting science: historical path of formation and present identification of ?calculation? concept

The issues of modern accounting terminology have been considered. As an object of research the sufficiently known and widespread concept of ?calculation? has been chosen. The process of historical formation and development of the semantic content of the mentioned definition, the diversity of views on the interpretation and the approaches to use it in practice have been considered. These approaches have been analyzed and the inherent similarity on tautology of the frequently used phrase ?calculation of cost price? has been identified. In order to resolve this problem the proposal to use the phrase ?calculation of the product of activity (goods, work and services)? (in the context of the characteristics of the process of calculation) and ?calculation of the X-th cost? (in the context of the mechanism for determining certain types of cost price where X is the corresponding type of the last) has been reasoned and it will provide a differentiation of content of the concept of ?calculation? in the process of its deep context processing. The conclusions about the importance of further development of accounting terminological sphere under the current conditions of human development have been grounded and the ideas about the need to ensure systemic cooperation of linguist scientists and accountants to achieve a synergistic effect have been proposed.