The article is devoted to the disclosure of problems and improvement of depreciation of fixed assets as a source of their reproduction. The organizational and methodological aspects that clarify the essence and economic content of depreciation of fixed assets as an accumulated and used source of financing for the renewal and reproduction of fixed assets are considered. Recommendations for improving the structure of the contractual account 02 “Depreciation of fixed assets”, the financial and productive account 84 “Retained earnings (uncovered loss” in terms of the amount of information reflected on them are proposed. The proposals for rationalizing the accounting of accumulated and used depreciation amounts, retained earnings in financing the renewal and reproduction of fixed assets are identified.

The article considers the stages of formation of the value of the estimated obligation for the upcoming dismantling, disposal of fixed assets and restoration of the environment, to be included in the initial cost of fixed assets in accordance with the norms of FSB 6/2020 “Fixed Assets” and FSB 26/2020 “Capital Investments”, approved by the order of the Ministry of Finance of the Russian Federation dated 17.09.2020 No. 204n, mandatory for use starting with accounting statements for 2022. The features of adjusting its value in accordance with the new rules are considered.

The article is devoted to the disclosure of issues and problems of assessment, identification and recognition of stocks in the accounting system of organizations, as well as determining the directions for their improvement. The organizational and methodological aspects that determine the concept and composition of reserves as the most important objects of accounting are considered. The criteria for their recognition in the accounting system are considered, the problems and options for the formation of their actual cost in the conditions of the existence of various sources (channels) of their receipt are disclosed. Variants of reflection of separate operations of receipt of stocks in accounting of the organization are offered.

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The article is devoted to the identification of the linguoculturological characteristics of notions about family in the Russian, English and Chinese languages. The paper presents the analysis of the concepts СЕМЬЯ, FAMILY, 家through the study of the language units objectifying these concepts. As a result of the analysis, the authors reveal the conceptual content of the concepts СЕМЬЯ, FAMILY, 家, which are the key ones in the Russian, English and Chinese linguocultures, and highlight similarities and differences between notions about family in the linguocultures under study.