4.Accounting Flashcards
(84 cards)
1
Q
addieren
A
to add
2
Q
subtrahieren (2 Mgktn.)
A
to deduct, to substract
3
Q
ergeben
A
to equal
4
Q
dividieren
A
to devide
5
Q
multiplizieren
A
to multiply
6
Q
die Bücher frisieren
A
to cook the books
7
Q
Ausgaben machen
A
to incur expenses
8
Q
verantwortlich sein für
A
to be responsible
9
Q
einen Interessenskonflikt haben
A
to have a conflict-of-interest
10
Q
Verluste aufzeichnen
A
to record losses
11
Q
unter Druck geraten
A
to come under pressure
12
Q
irreführende Mitteilungen machen
A
to make misleading disclosures
13
Q
Akten vernichten
A
to shred files
14
Q
Standards erfüllen
A
to comply with standards
15
Q
Gewinne realisieren
A
to realise gains
16
Q
Vorschriften benötigen
A
to need regulation
17
Q
immaterielle Vermögensgegenstände
A
intangible assets
18
Q
Umlaufvermögen
A
current assets
19
Q
Anlagevermögen
A
non-current/fixed assets
20
Q
Liquidität
A
liquidity
21
Q
Wertverlust
A
depreciation
22
Q
Verbindlichkeiten
A
liabilities
23
Q
Eigenkapital
A
equity
24
Q
zurückbehaltene Einkünfte
A
retained earnings
25
Darlehen
loan
26
Subvention
grant
27
Hypothek
mortgage
28
Kontoüberziehung
overdraft
29
Bilanz
balance sheet
30
GuV
income statement
31
Buchprüfer/Buchprüfung
auditor/audit
32
Geldverleiher
lender
33
Lieferant/Anbieter
supplier
34
Betrug
fraud
35
die Bilanz machen
to balance the books
36
Steuervermeidung
tax avoidance
37
Schlupfloch/Hintertürchen
loophole
38
Subvention
subsidy
39
Ressourcen nutzen, ausschöpfen
to exploit
40
Zahlungsmethoden
payment methods
41
Bargeld
cash
42
Kreditkarte
credit card
43
Lastschriftkarte
debit card
44
Überweisung
bank transfer
45
Bankeinzug, Lastschrift
direct debit
46
Finanzchef
chief financial officer (cfo)
47
Zustimmung, Erfüllung, Lernfähigkeit, Ordnungsmäßigkeit, Übereinstimmung, Befolgung, Einhaltung, Einverständnis, Einwilligung
compliance
48
öffentliche Einnahmen
revenue
49
Umsatz, Erträge, Absatz
sales
50
Gewinn, Überschuss
profit
51
ertragreich, rentabel, gewinnbringend
lucrative
52
Insolvenz, Konkurs
bankruptcy
53
Arbeitslosigkeit, Erwerbslosigkeit, Beschäftigungslosigkeit
unemployment
54
Spitzenwertinvestition
blue chip investment
55
geheime Absprache
collusion
56
Skandal
scandal
57
angesehen, repräsentativ, prestigeträchtig
prestigious
58
angeblich
allegedly
59
Unfähigkeit
incompetence
60
Ruf, Ansehen
reputation
61
Wirtschaftsprüfer
auditor
62
Steuerhinterziehung
tax evasion
63
Steuervermeidung
tax avoidance
64
Schlupflöcher, Hintertüren
loopholes
65
Chief Financial Officer (CFO)
the corporate executive responsible for financial planning and record keeping
66
the corporate executive responsible for financial planning and record keeping
Chief Financial Officer (CFO)
67
balance sheet
a summary of the amounts of a firm's assets, liabilities and owner's equity accounts at the end of a specific accounting period
68
a summary of the amounts of a firm's assets, liabilities and owner's equity accounts at the end of a specific accounting period
balance sheet
69
lender
someone who provides financial resource temporarily on the condition that the amount borrowed is returned, usually with an interest fee
70
someone who provides financial resource temporarily on the condition that the amount borrowed is returned, usually with an interest fee
lender
71
Certified Public Accountant (CPA)
a term for an accountant who has met the requirements of an American institute
72
a term for an accountant who has met the requirements of an American institute
Certified Public Accountant (CPA)
73
audit
a close examination of a company's financial statements and accounting practices
74
a close examination of a company's financial statements and accounting practices
audit
75
fraud
deliberate deceit in order to obtain money or other benefits
76
deliberate deceit in order to obtain money or other benefits
fraud
77
income statement
a summary of a firm's revenues and expenses during a specific accounting period
78
a summary of a firm's revenues and expenses during a specific accounting period
income statement
79
auditor
an external person employed to make a close examination of a company's financial statements and accounting practices
80
an external person employed to make a close examination of a company's financial statements and accounting practices
auditor
81
compliance
acting according to certain accepted standards
82
acting according to certain accepted standards
compliance
83
bookkeeper
a person responsible for recording the daily business of the company
84
a person responsible for recording the daily business of the company
bookkeeper
