The paper summarizes the results of a research done within the framework of ethnomethodology – a new integrative brunch of modern linguo-didactics. The object of analysis is cognitive competence in a foreign language as an inseparable part of general communicative competence. The subject of analysis is constituted by the so-called “cultural scripts” or “cultural themes” which exist at the level of the national subconscious, mentality, and psychology and consist of discrete components – frames, scripts and other mental representations. Such culturally marked themes and concepts represent key notions and norms which developed historically, are of vital importance to the given linguo-culture, and are faithfully mirrored by the nation’s folklore – proverbs and sayings, popular slogans, idiomatic expressions, etc., which reflect collective experience, cultural values and wisdom of the nation. The aim of the research consists in a contrastive analysis of the concept “WORK” in the English and Russian linguo-cultures. The results obtained testify to the fact that attitude to work and work ethics differ significantly in the cultures contrasted. It appears that for the English-speaking societies, WORK is a prominent cultural concept richly represented in the lexis and phraseology of the language, its metaphoric system, in particular. Manifestation of this concept in the English language reflects a culture that places great value on industry, energy and enterprise, while the lexical content of the said concept in the Russian language, exemplified by the samples of the corresponding lexis and phraseology, drawn from contemporary Russian folklore, show that WORK does not figure among the key life priorities for people in the Russian-speaking cultures.