Бухгалтер отправляет отчёты директору.

Breakdown of Бухгалтер отправляет отчёты директору.

отчёт
the report
бухгалтер
the accountant
отправлять
to send
директор
the director
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Questions & Answers about Бухгалтер отправляет отчёты директору.

What does отправляет mean, and how is this verb formed?
Отправляет is the 3rd person singular, present tense form of the imperfective verb отправлять, meaning “to send” or “to dispatch.” It consists of the stem отправ- and the ending -ляет, which marks the 3rd person singular of 1st-conjugation verbs in the present tense.
Why is отчёты in the plural, and what case is it?
Отчёты is the plural form of отчёт (“report”). Here it functions as the direct object of отправляет, so it’s in the accusative case. Since отчёт is an inanimate masculine noun, its accusative plural is identical to its nominative plural, hence отчёты.
What case is директору, and why is that case used?
Директору is the dative singular of директор (“director”). The dative case marks the indirect object, i.e. the person who receives something. In English we say “to the director,” and in Russian the recipient is shown by the dative.
Why isn’t there a preposition like к or для before директору?
Some verbs in Russian (like отправлять, “to send”) take a direct object in the accusative and an indirect object in the dative without any prepositions. Adding к or для would change the nuance or require a different verb pattern.
What tense and aspect is отправляет, and could you use a perfective form here?
Отправляет is present tense, imperfective aspect, indicating a repeated or ongoing action (“sends”). The perfective equivalent is отправить; in the future tense you’d say отправит (“he will send”) or in the past отправил (“he sent”).
How is отчёты pronounced, and where is the stress?
Pronunciation: [ɐˈt͡ɕɵtɨ]. The stress falls on the second syllable, on ё, so you say “ah-CHYO-ty.”
Could you substitute отправляет with посылает? What’s the difference?
Yes, you could say бухгалтер посылает отчёты директору. Посылать (imperfective) vs. отправлять both mean “to send,” but отправлять often implies a formal dispatch (e.g. documents, parcels), whereas посылать is more general (“to send” by mail, electronically, etc.).
Why isn’t there an article like “the” before бухгалтер or директор?
Russian has no definite or indefinite articles. Context and word order clarify whether you’re talking about “an accountant,” “the accountant,” or “accountants” in general. Here бухгалтер in the singular subject position simply means “(the/a) accountant.”