Bilanzpositionen

Question 1

Anlagevermögen

Answer 1

fixed assets

Question 2

immaterielle Vermögensgegenstände

Answer 2

intangible fixed asstes

Question 3

geleistete Anzahlungen

Answer 3

prepayments

Question 4

Geschäfts- oder Firmenwert

Answer 4

goodwill

Question 5

Konzessionen

Answer 5

concessions

Question 6

Lizenzen

Answer 6

licences

Question 7

gewerbliche Schutzrechte

Answer 7

industrial rights

Question 8

Sachanlagen

Answer 8

tangible fixed assets

Question 9

Grundstücke

Answer 9

land

Question 10

grundstücksgleiche Rechte

Answer 10

land rigths

Question 11

Bauten auf fremden Grundstücken

Answer 11

buildings on third-party land

Question 12

technische Anlagen

Answer 12

technical equipment

Question 13

Maschinen

Answer 13

machinery

Question 14

Anlagen im Bau

Answer 14

assets under construction

Question 15

Anteile an verbundenen Unternehmen

Answer 15

shares in affiliated companies

Question 16

Beteiligungen

Answer 16

other long-term equity investments

Question 17

Wertpapiere des Anlagevermögens

Answer 17

long-term securities

Question 18

Roh-, Hilfs- und Betriebsstoffe

Answer 18

raw materials, consumables, supplies

Question 19

unfertige Erzeugnisse / Leistungen

Answer 19

work in progress

Question 20

fertige Erzeugnisse

Answer 20

finished goods

Question 21

Waren

Answer 21

merchandise

Question 22

Ford. aus LuL

Answer 22

trade receivables

Question 23

Ford. g. verb. Unt.

Answer 23

receivables from affiliated companies

Question 24

Ford. g. Unt. mit denen ein Beteiligungsverhältnis besteht

Answer 24

receivables from other long-term investees and investors

Question 25

eigene Anteile

Answer 25

treasury stock

Question 26

Kassenbestand

Answer 26

cash-in-hand

Question 27

Bundesbankguthaben

Answer 27

central bank balances

Question 28

Guthaben bei Kreditinstituten

Answer 28

bank balances

Question 29

Rechnungsabgrenzungsposten

Answer 29

prepaid expenses

Question 30

Eigenkapital

Answer 30

equity

Question 31

gezeichnetes Kapital

Answer 31

subscribed capital

Question 32

Kapitalrücklage

Answer 32

capital reserve

Question 33

Gewinnrücklage

Answer 33

revenue reserve

Question 34

gesetzliche Rücklage

Answer 34

legal reserve

Question 35

Rücklage für eigene Anteile

Answer 35

reserve for treasury shares

Question 36

satzungsmäßige Rücklagen

Answer 36

reserves provided for by the articles of association

Question 37

andere Gewinnrücklagen

Answer 37

other revenue reserves

Question 38

Gewinnvortrag

Answer 38

retained profit brought forward

Question 39

Verlustvortrag

Answer 39

accumulated losses brought forward

Question 40

Jahresüberschuss

Answer 40

net income for the financial year

Question 41

Jahresfehlbetrag

Answer 41

net loss for the financial year

Question 42

Rückstellungen für Pensionen

Answer 42

provisions for pensions

Question 43

Steuerrückstellungen

Answer 43

provisions for taxes

Question 44

Anleihen

Answer 44

bonds

Question 45

erhaltene Anzahlungen auf Bestellungen

Answer 45

payments received on account of orders

Question 46

Verb. aus LuL

Answer 46

trade payables

Question 47

Verb. g. verb. Unt.

Answer 47

liabilities to affiliated companies

Question 48

davon

Answer 48

of which

Question 49

Rechnungsabgrenzungsposten

Answer 49

deferred income

Question 50

größenabhängige Erleichterungen

Answer 50

size-related exemptions

Question 51

Wertaufholung

Answer 51

reversal of impairment losses

Question 52

Ansatz

Answer 52

recognition

Question 53

erstmalige Bewertung

Answer 53

initial measurement

Question 54

Folgebewertung

Answer 54

subsequent measurement

Question 55

Steuerberichtigung

Answer 55

tax adjustment

Question 56

Steuererstattungsanspruch

Answer 56

tax refund claim

Question 57

Hebesatz

Answer 57

tax factor