Abstract
The article analyzes the discrepancies that arise when interpreting the same terms in accounting, financial analysis and audit. The author evaluates the points of view of modern scientists on the multiplicity of interpretations of basic financial and economic categories in related sciences. The author analyzes the permissibility of a pluralistic attitude to terminology in modern conditions of digitalization of economic transactions, from the point of view of a rational approach to software and from the point of view of an irrational approach to making managerial decisions. Conclusions are drawn about the need for the academic community to participate in the work on a unified accounting and financial terminology.
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