Market transformations have been continuing for more than twenty years in our country, and categories of accounting disciplines are still not structured. This leads to difficulties in unified understanding of most important indicators. These issues are devoted to research in the sphere of essentially-linguistic paradigm, that reflects relationship of linguistics and accounting. Essentially-linguistic paradigm works with the titles of concepts and their essential content. In this article, some categories of financial and management accounting illustrate the basic provisions of the paradigm. Attention is paid to such concepts as depreciation and amortization (financial accounting), management accounting and controlling (accounting systems, formed for making management decisions). There is a profit margin generated in the accrual method (financial accounting system) and cash basis (management accounting system) within the framework of practical implementation of essentiallylinguistic paradigm. Accounts’ correspondences are described for reflection of these indicators in accounts. Marginal income reflects using double entry; contribution reflects using of off-balance accounts. There are conclusion about the crucial role of essentially-linguistic paradigm in the process of decisionmaking