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deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_01 > Flashcards

Controlling - Management Accounting - DE-EN_01 Flashcards

1
Q

abändern

A

amend

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2
Q

Abänderung

A

amendment; modification; alteration

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3
Q

Abbaurecht

A

mineral right; mining right

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4
Q

abberufen

A

to discharge; remove from office

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5
Q

abbuchen

A

to charge to (a bank account); to write off

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6
Q

Abbuchung vom Konto

A

deduction from an account

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7
Q

ABC-Analyse

A

ABC analysis (→)

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8
Q

Abfindung

A

indemnity; severance payment; termination payment

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9
Q

Abfluss aus Finanzierungstätigkeiten

A

net cash used in financing activities

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10
Q

abführen, Steuer ~

A

pay tax

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11
Q

Abgabe

A

levy

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12
Q

Abgabe, öffentliche ~

A

public levy

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13
Q

Abgabe, Sozial~

A

social security contribution

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14
Q

Abgabenordnung

A

general tax code; fiscal code

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15
Q

Abgabepreis

A

sales price

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16
Q

Abgabeschluss

A

submission deadline

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17
Q

Abgang (aus dem Anlagevermögen)

A

disposal (Veräußerung); retirement (Stilllegung)

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18
Q

Abgang langfristiger Finanzinvestitionen

A

disposal of non-current financial investments

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19
Q

abgerundet

A

rounded down; rounded off

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20
Q

abgewickelt

A

settled

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21
Q

Abgleich

A

reconciliation, comparison

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22
Q

Abgrenzbarkeit

A

separability; allocability; deferability; delineation

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23
Q

Abgrenzung (periodische Abgrenzung von Aufwand und Ertrag)

A

accrual basis of accounting

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24
Q

Abgrenzung (transitorisch)

A

deferral; (passiv) accrual

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25
Q

Abgrenzung von Zinsaufwand oder Zinsertrag

A

accrued interest expense or deferred interest income

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26
Q

Abgrenzung, aktive ~

A

prepaid expenses

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27
Q

Abgrenzung, passive ~

A

deferred income

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28
Q

Abgrenzungsmethode

A

deferral method

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29
Q

Abhebung (vom Konto)

A

withdrawal

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30
Q

Abklärungskonto

A

clearing account

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31
Q

Ablage

A

file

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32
Q

Ablauf des Patentschutzes

A

patent expiry

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33
Q

Ablauf einer Frist

A

expiry; expiration

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34
Q

Ablaufdatum

A

expiry date

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35
Q

ablaufen (einer Frist)

A

to expire

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36
Q

Ablaufplan

A

schedule

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37
Q

ablegen

A

to file

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38
Q

Ablösung (einer Schuld)

A

redemption; repayment

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39
Q

Abmachung

A

agreement; arrangement

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40
Q

Abnahme

A

decrease

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41
Q

Abnahmeverpflichtung

A

purchase commitment

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42
Q

Abnutzung

A

wear and tear

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43
Q

Abrechnung

A

settlement

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44
Q

Abrechnung von Dienstleistungen

A

service billing

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45
Q

Abrechnung, Jahres~

A

annual account

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46
Q

Abrechnung, Jahresende~

A

year-end closing

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47
Q

Abrechnung, Kostenstellen~

A

cost centre settlement

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48
Q

Abrechnungstag

A

settlement date

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49
Q

Abrechnungsverbindlichkeit

A

unsettled claim

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50
Q

Abrechnungsverfahren

A

settlement system; clearing system

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51
Q

Abrechnungszeitraum

A

accounting period

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52
Q

abrufbar

A

callable

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53
Q

Absatz (Umsatz)

A

sales

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54
Q

Absatzförderung

A

sales promotion

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55
Q

Absatzkontingent

A

market quota

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56
Q

Absatzkosten

A

distribution cost; sales cost

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57
Q

Absatzprognose

A

sales forecast

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58
Q

Absatzschwankungen

A

sales fluctuations

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59
Q

Absatzwege

A

sales channels; distribution channels

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60
Q

Absatzzahlen

A

sales figures

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61
Q

Abschlagszahlung

A

down-payment; partial payment

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62
Q

Abschluss der Konten

A

closing the accounts

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63
Q

Abschluss, Jahres~

A

year-end closing; annual financial statements

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64
Q

Abschlussbilanz

A

annual balance sheet

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65
Q

Abschlussbuchung

A

closing entry

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66
Q

Abschlussdatum

A

date of transaction

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67
Q

Abschlussprüfer

A

auditor

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68
Q

Abschlussprüfung

A

audit

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69
Q

Abschlusstermin

A

closing date

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70
Q

Abschlussvermittlung

A

acquisition brokerage

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71
Q

Abschlusszahlung

A

final payment

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72
Q

abschreiben

A

to depreciate or amortise; to write off; to write down

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73
Q

Abschreibung

A

depreciation; amortisation; write-down; write-off

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74
Q

Abschreibung auf Basis der Wiederbeschaffungskosten

A

replacement method of depreciation

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75
Q

Abschreibung auf der Basis von Produktionseinheiten

A

units-of-production method of depreciation

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76
Q

Abschreibung auf immaterielle Vermögenswerte

A

amortisation

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77
Q

Abschreibung geringwertiger Wirtschaftsgüter

A

depreciation of low-value assets

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78
Q

Abschreibung von Aufwendungen für die Instandsetzung und Erweiterung des Geschäftsbetriebs

A

amortisation of start-up and business expansion expenses

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79
Q

Abschreibung von jederzeit veräußerbaren Wertpapieren

A

write-down on available-for-sale securities

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80
Q

Abschreibung wegen Substanzverzehr

A

depletion

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81
Q

Abschreibung zweifelhafter Forderungen

A

bad debt expense

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82
Q

Abschreibung, abzugsfähige ~

A

deductible depreciation

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83
Q

Abschreibung, aufgelaufene ~ auf Sachanlagevermögen

A

accumulated depreciation

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84
Q

Abschreibung, außerordentliche ~

A

extraordinary depreciation

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85
Q

Abschreibung, außerplanmäßige ~

A

impairment losses (→)

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86
Q

Abschreibung, buchmäßige ~

A

book depreciation

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87
Q

Abschreibung, degressive ~

A

declining balance method of depreciation

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88
Q

Abschreibung, direkte ~

A

direct amortisation

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89
Q

Abschreibung, indirekte ~

A

indirect amortisation

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90
Q

Abschreibung, kalkulatorische ~

A

imputed depreciation

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91
Q

Abschreibung, Leistungs~

A

units-of-production depreciation method (→)

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92
Q

Abschreibung, lineare ~

A

straight-line method of depreciation

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93
Q

Abschreibung, planmäßige ~

A

scheduled depreciation/amortisation; normal depreciation

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94
Q

Abschreibung, Sofort~

A

immediate write off

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95
Q

Abschreibung, Sonder~

A

accelerated depreciation; special depreciation

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96
Q

Abschreibung, steuerliche ~

A

depreciation for tax purposes

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97
Q

Abschreibungen auf das Anlagevermögen

A

depreciation of fixed assets

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98
Q

Abschreibungen auf Finanzanlagen

A

write downs of financial assets

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99
Q

Abschreibungen auf Sachanlagen und immaterielle Vermögensgegenstände

A

depreciation and amortisation of tangible and intangible non-current assets

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100
Q

Abschreibungen/Zuschreibungen auf immaterielle Vermögenswerte

A

write-downs/write-ups on intangible assets, property, plant and equipment

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101
Q

Abschreibungsaufwand

A

depreciation expense

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102
Q

abschreibungsfähige Kosten

A

depreciable costs

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103
Q

Abschreibungsgrundlage

A

depreciation basis

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104
Q

Abschreibungssatz

A

depreciation rate

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105
Q

Abschreibungsverfahren

A

depreciation method

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106
Q

Abschreibungsvolumen

A

depreciable amount

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107
Q

Abschreibungszeit

A

depreciation period

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108
Q

Abschrift

A

duplicate; copy

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109
Q

absetzbar (steuerlich)

A

deductible

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110
Q

absichern

A

hedge

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111
Q

Absicherungsstrategie

A

hedging strategy

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112
Q

Absichtserklärung

A

letter of intent; declaration of intent

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113
Q

Abstandszahlung

A

indemnity payment

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114
Q

abstimmen von Konten

A

to reconcile accounts

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115
Q

Abstimmung (von Zahlen)

A

reconciliation

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116
Q

Abstimmungsdifferenz

A

amount out of balance; difference

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117
Q

Abstimmungsposten

A

reconciling item

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118
Q

abteilungsübergreifend

A

interdepartmental

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119
Q

Abtretung

A

assignment; cession

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120
Q

Abtretungserklärung

A

declaration of assignment

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121
Q

Abtretungsurkunde

A

deed of assignment

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122
Q

abweichen

A

diverge; deviate

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123
Q

Abweichung

A

deviation; divergence; variance

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124
Q

Abweichung bei Standardkosten

A

standard cost variance

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125
Q

Abweichung, Bestands~

A

inventory variance; inventory variation

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126
Q

Abweichung, Kosten~

A

cost deviation; cost variance; cost variation

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127
Q

Abweichung, Preis~

A

price variation

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128
Q

Abweichungsanalyse

A

variance analysis (→)

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129
Q

abwerten

A

to devalue

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130
Q

Abwertung

A

devaluation

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131
Q

Abwertung der Währung

A

devaluation of currency

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132
Q

Abwesenheitsrate

A

absentee rate

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133
Q

Abwicklung

A

liquidation (Auflösung); settlement; processing; transaction

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134
Q

Abwicklungskosten

A

handling charges; liquidation costs (Auflösung)

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135
Q

Abwicklungszeitraum

A

period of liquidation; settlement period

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136
Q

Abzahlungskredit

A

instalment credit

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137
Q

Abzahlungszeit

A

repayment period

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138
Q

Abzinsung

A

discountings

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139
Q

Abzinsungsfaktoren

A

discount factors

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140
Q

Abzinsungssatz

A

discount rate

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141
Q

Abzug

A

deduction

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142
Q

abzüglich (abzügl. Ausgaben)

A

less (less expenses)

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143
Q

abzugsfähig

A

deductible

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144
Q

abzugsfähige Ausgaben

A

deductible expenses

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145
Q

abzugsfähige Betriebsausgaben

A

(tax) deductible expenses

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146
Q

abzugsfähige temporäre Differenzen

A

deductible temporary difference

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147
Q

Abzugssteuer

A

withholding taxes; taxes withheld at source

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148
Q

Adressenausfallrisiko

A

counterparty default risk

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149
Q

AfA-Grundsatz

A

depreciation rule

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150
Q

Agio

A

agio; premium

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151
Q

ähnliche Aufwendungen

A

similar expenses

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152
Q

Akkreditiv

A

letter of credit

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153
Q

Akkreditiv, bestätigtes/unwiderrufliches ~

A

confirmed/irrevocable letter of credit

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154
Q

Akkreditivbegünstigter

A

beneficiary of a letter of credit

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155
Q

Akkreditivinhaber

A

accreditee

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156
Q

Akte

A

record; file

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157
Q

Aktennotiz

A

memorandum; memo; file note

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158
Q

Aktie

A

share (GB); stock (US)

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159
Q

Aktie ohne Bezugsrecht

A

ex rights share

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160
Q

Aktie, an Belegschaft ausgegebene ~

A

shares issued to employees

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161
Q

Aktie, an der Börse notierte ~

A

listed stock; share quoted on the stock exchange

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162
Q

Aktie, ausgegebene ~

A

issued share

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163
Q

Aktie, börsenfähige ~

A

quotable share

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164
Q

Aktie, dividendenberechtigte ~

A

participating share

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165
Q

Aktie, nachschlusspflichtige ~

A

assessable share

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166
Q

Aktie, nicht notierte ~

A

unquoted share

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167
Q

Aktie, nicht sofort dividendenberechtigte ~

A

deferred share

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168
Q

Aktie, noch nicht ausgegebene ~

A

unissued share

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169
Q

Aktie, notierte ~

A

quoted share

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170
Q

Aktie, Stamm~

A

common share; ordinary share

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171
Q

Aktie, stimmberechtigte ~

A

voting share

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172
Q

Aktie, virtuelle ~

A

phantom share

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173
Q

Aktie, Vorzugs~

A

preferred share

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174
Q

Aktien, eigene ~ (zurückgekauft)

A

treasury stock

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175
Q

Aktien, junge ~

A

newly issued shares

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176
Q

Aktien, Kaduzierung von ~

A

forfeiture of shares

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177
Q

Aktien, nicht an der Börse eingeführte ~

A

unlisted share

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178
Q

Aktienagio

A

share premium

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179
Q

aktienbasierte Entlohnungssysteme

A

share-based compensation

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180
Q

Aktienbesitz

A

shareholdings

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181
Q

Aktienbörse

A

stock exchange

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182
Q

Aktiengesellschaft

A

public limited company (Abk. plc) (GB); stock corporation (US)

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183
Q

Aktiengesetz

A

Stock Corporation Act

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184
Q

Aktienhandel

A

dealing in shares; stock brokerage

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185
Q

Aktienindex

A

share index

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186
Q

Aktienkapital

A

share capital (GB); capital stock (US)

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187
Q

Aktienkapital, ausgegebenes ~

A

issued share capital; capital stock issued

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188
Q

Aktienkapital, einbezahltes ~

A

share capital paid-in

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189
Q

Aktienkapital, genehmigtes ~

A

authorised share capital (GB); authorised capital stock (US)

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190
Q

Aktienkurs

A

share price

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191
Q

Aktiennotierung

A

share quotation

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192
Q

Aktienoptionsplan

A

share option plan (→)

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193
Q

Aktienrückkaufprogramm

A

share buyback programme

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194
Q

Aktienspitze

A

share fraction

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195
Q

Aktionär

A

shareholder (GB); stockholder (US)

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196
Q

Aktionärsstruktur

A

shareholder structure

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197
Q

Aktiva

A

assets

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198
Q

aktive Abgrenzung

A

prepaid expenses

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199
Q

aktiver Markt

A

active market

200
Q

aktivieren

A

to capitalise

201
Q

aktivierte Eigenleistungen

A

internal costs capitalised

202
Q

Aktivierung (Bilanz)

A

capitalisation

203
Q

Aktivierungsfähigkeit

A

recognition of assets

204
Q

Aktivierungskriterien

A

criteria for capitalisation

205
Q

Aktivierungspflicht

A

requirement to capitalise; must be capitalised

206
Q

Aktivierungsverbot

A

not to be recognised as an asset

207
Q

Aktivierungswahlrecht

A

option to capitalise

208
Q

Aktivposten

A

asset

209
Q

Aktualität

A

timeliness

210
Q

Akzept

A

acceptance; bill of acceptance

211
Q

Akzeptant

A

acceptor; drawee

212
Q

Akzeptkredit

A

acceptance credit

213
Q

als Finanzinvestition gehaltene Immobilie

A

investment property

214
Q

als Sicherheit übertragene Vermögenswerte

A

assets pledged as collateral

215
Q

Altersarmut

A

old age poverty

216
Q

Alterseinkünftegesetz

A

retirement income law

217
Q

Altersfreibetrag

A

old-age allowance

218
Q

Altersrente

A

old-age pension

219
Q

Altersrückstellung

A

pension accounting reserve

220
Q

Altersversorgung

A

old-age provision

221
Q

Altersversorgung und -unterstützung

A

retirement benefits

222
Q

Altersversorgung, betriebliche ~

A

occupational pension scheme

223
Q

Altersversorgungsplan

A

retirement benefit plan

224
Q

Altersvorsorgeeinrichtung

A

pension fund

225
Q

Amortisation

A

amortisation

226
Q

amtlicher Markt

A

official market

227
Q

Analyse

A

analysis

228
Q

Analyse, Unternehmens~

A

business analysis

229
Q

Analyse, Ursachen~

A

cause analysis

230
Q

Analyse, Wettbewerbs~

A

competition analysis

231
Q

Anbieter

A

offerer; bidder; vendor

232
Q

Änderung

A

change; alteration; modification; adjustment

233
Q

Änderungen in Ansatz und Bewertung

A

value adjustments

234
Q

Andienungsquote

A

tender ratio

235
Q

Andienungsrecht

A

put option

236
Q

Anerkennungsverfahren

A

endorsement mechanism

237
Q

Anfangsbestand

A

opening balance

238
Q

Anfangsbestand, Waren~

A

opening inventory

239
Q

Anfangssaldo

A

opening balance

240
Q

Angabe

A

disclosure

241
Q

Angaben über Beziehungen zu nahe stehenden Unternehmen und Personen

A

related party disclosures

242
Q

Angaben, allgemeine ~

A

general information

243
Q

Angaben, sonstige ~

A

miscellaneous information

244
Q

Angabepflicht

A

disclosure obligation

245
Q

Angabepflichten, generelle ~

A

general disclosure requirements

246
Q

angemessener Preis

A

adequate price; fair price; reasonable price

247
Q

Angemessenheit

A

adequacy

248
Q

Angestelltendarlehen

A

employee loan

249
Q

Angestellter

A

employee; salaried employee; white-collar employee

250
Q

Angestellter, außertariflicher ~

A

non-tariff employee

251
Q

Angestellter, leitender ~

A

executive; officer (US)

252
Q

Anhang

A

attachment; appendix; enclosure; notes to the financial statements (in Jahresberichten)

253
Q

Anlage

A

enclosure; appendix; attachment

254
Q

Anlage (Investition)

A

investment; asset (Anlagegut)

255
Q

Anlage- und Abschlussvermittlung

A

investment and acquisition brokerage

256
Q

Anlagebuch

A

asset ledger

257
Q

Anlagefonds

A

investment fund

258
Q

Anlagegut

A

asset

259
Q

Anlagegut, geringwertiges ~

A

low-value asset

260
Q

Anlagegut, immaterielles ~

A

intangible asset

261
Q

Anlagen im Bau

A

construction in progress; plants under construction

262
Q

Anlagen, Betriebs- und Geschäftsausstattung

A

fixtures, fittings and office equipment

263
Q

Anlagen, Sach~

A

property, plant and equipment (IAS); tangible fixed assets (HGB )

264
Q

Anlagenbuch

A

property ledger

265
Q

Anlagengitter

A

analysis of fixed assets

266
Q

Anlagenkartei

A

fixed asset register

267
Q

Anlagenkonto

A

fixed asset account

268
Q

Anlagepolitik

A

investment policy

269
Q

Anlagerisiko

A

investment risk

270
Q

Anlagespiegel

A

assets analysis;

271
Q

Anlagevermittlung

A

investment brokerage

272
Q

Anlagevermögen

A

non-current assets; fixed assets (→)

273
Q

Anlagevermögen, bewegliches ~

A

movable assets

274
Q

Anlagevermögen, immaterielles ~

A

intangible assets

275
Q

Anlagevermögen, Sach~

A

property, plant and equipment (IAS); tangible fixed assets (HGB)

276
Q

Anlagevolumen

A

investment volume

277
Q

Anlageziel

A

investment objective

278
Q

Anlaufkosten

A

start-up expenses

279
Q

Anleger

A

investor

280
Q

Anleger, institutioneller ~

A

institutional investor

281
Q

Anleihe

A

bond; loan

282
Q

Anleihe mit Endfälligkeit

A

bullet loan

283
Q

Anleihe, Options~

A

optional bond; option loan

284
Q

Anleihebedingungen

A

loan terms

285
Q

Anleihemarkt

A

bond market

286
Q

Anleihen

A

bonds

287
Q

Anleihenemission

A

bond issue; loan issue

288
Q

Anleihentilgung

A

loan redemption

289
Q

Anleiheschuldner

A

loan debtor

290
Q

Anleihezinsen

A

loan interest

291
Q

Anmerkung

A

note; comment; remark

292
Q

Annahme

A

assumption

293
Q

Annuität

A

annuity

294
Q

Annuitätendarlehen

A

annuity loan (→)

295
Q

Anpassung

A

adjustment

296
Q

Anpassungen aus Ertragsteuern, Zinsen und Dividenden

A

adjustments from income tax, interest and dividends

297
Q

Anpassungen der Abschreibungen auf Sachanlagevermögen

A

adjustments to depreciation/amortisation/write-downs of property, plant and equipment (IAS); ~ of fixed tangible assets (HGB)

298
Q

anrechnungsfähige Versicherungsjahre

A

eligible insured years

299
Q

Anreiz (Vergünstigung)

A

incentive

300
Q

ansammelbare Ansprüche auf vergütete Abwesenheit

A

accumulating compensated absences

301
Q

Ansatz (Erfassung)

A

recognition

302
Q

Ansatz und Bewertung

A

recognition and measurement

303
Q

Ansatz, erstmaliger ~

A

initial recognition

304
Q

Ansatzkriterium

A

recognition criterion

305
Q

Anschaffung

A

acquisition; purchase

306
Q

Anschaffungskosten

A

costs of purchase; acquisition costs (→)

307
Q

Anschaffungskosten des Unternehmenserwerbs

A

cost of an acquisition

308
Q

Anschaffungskosten, fortgeführte ~

A

amortised costs

309
Q

Anschaffungskosten, ursprüngliche ~

A

original cost; historical cost

310
Q

Anschaffungskosten; zu fortgeführten ~ bilanzierte Finanzinstrumente

A

financial instruments measured at amortized cost

311
Q

Anschaffungskostenmethode

A

cost method

312
Q

Anschaffungskostenprinzip

A

purchase cost method

313
Q

Anschaffungsnebenkosten

A

incidental acquisition expenses

314
Q

Anschaffungswert

A

acquisition value

315
Q

Anspruch

A

claim; entitlement

316
Q

Anspruch, Erstattungs~

A

claim for refund

317
Q

Anspruch, Schadensersatz~

A

claim for damages

318
Q

anspruchsberechtigt

A

eligible

319
Q

anspruchsvoll

A

demanding; discerning (Kunden)

320
Q

Anteil

A

share; interest (Beteiligung); proportion (Prozentsatz)

321
Q

Anteil am Grundkapital

A

percentage of share capital

322
Q

Anteil an einer Kapitalgesellschaft

A

shareholding in a corporation

323
Q

Anteil eines Gesellschafters an einer Personengesellschaft

A

interest of a partner in a partnership

324
Q

Anteile an assoziierten Unternehmen

A

shares in associated companies

325
Q

Anteile an verbundenen Unternehmen

A

shares in affiliated companies

326
Q

Anteile anderer Gesellschafter

A

minority interest

327
Q

Anteile in Fremdbesitz

A

shares held by third parties

328
Q

Anteile, eigene ~

A

treasury stock

329
Q

anteilig

A

proportionate; pro rata; pro rata basis

330
Q

Anteilsbesitz

A

shareholding

331
Q

Anteilsbesitz, mittelbarer ~

A

indirect holding

332
Q

Anteilsbesitz, unmittelbarer ~

A

direct holding

333
Q

Anteilseigner

A

shareholder

334
Q

Anteilsliste

A

list of holdings

335
Q

antizipatives Aktivum

A

accrued income

336
Q

antizipatives Passivum

A

accrued expenses

337
Q

Antrag

A

application; motion (bei einer Sitzung)

338
Q

Antrag auf Fristverlängerung

A

request for extension of time

339
Q

anwachsen

A

to accrue to

340
Q

Anwalt

A

attorney; lawyer; solicitor

341
Q

Anwartschaftsbarwertverfahren

A

projected unit credit method; accrued benefit method prorated on service

342
Q

anwendbar

A

applicable

343
Q

Anwendung, erstmalige ~

A

first-time adoption

344
Q

Anwendungsbereich

A

application scope

345
Q

Anwendungsbereich

A

scope

346
Q

Anzahl der Aktien

A

number of shares

347
Q

Anzahlung

A

advance payment; prepayment; deposit; down-payment (bei Ratenkäufen) (→)

348
Q

Anzahlung

A

advance; advance payment

349
Q

Anzahlung auf Anlagen

A

advance payment on fixed assets

350
Q

Anzahlung, erhaltene ~

A

advance payment received

351
Q

Anzahlung, geleistete ~

A

advance payment made; payment on account; prepayment

352
Q

Anzahlung, geleistete ~ auf immaterielle Vermögenswerte und Sachanlagen

A

payment on account for intangible assets and property plant and equipment (IAS); ~ for intangible assets and tangible fixed assets (HGB)

353
Q

Anzahlung, geleistete ~ auf Sachanlagen und Anlagen im Bau

A

payment on account for property, plant and equipment and assets under construction

354
Q

aperiodisch

A

non-periodic

355
Q

Arbeit, Kurz~

A

short time work

356
Q

Arbeiter

A

blue-collar worker; hourly-paid employee

357
Q

Arbeitgeber

A

employer

358
Q

Arbeitgeberanteil

A

employer’s share

359
Q

Arbeitnehmer

A

employee

360
Q

Arbeitnehmervertreter

A

employees’ representative

361
Q

Arbeitsablauf

A

workflow; procedure

362
Q

Arbeitsablaufplan

A

workflow chart

363
Q

Arbeitsbelastung

A

work load

364
Q

Arbeitsgang

A

operation

365
Q

Arbeitskostenverteilung

A

labour cost distribution

366
Q

arbeitslos

A

unemployed

367
Q

Arbeitslosengeld

A

unemployment benefits

368
Q

Arbeitslosenversicherung

A

unemployment insurance

369
Q

Arbeitslosigkeit

A

unemployment

370
Q

Arbeitsplatzbeschreibung

A

job description

371
Q

Arbeitsvertrag

A

employment contract

372
Q

assoziiertes Unternehmen

A

associated company; associate

373
Q

Auditzuständigkeit

A

audit responsibility

374
Q

auf absehbare Zeit

A

foreseeable future

375
Q

auf Minderheiten entfallende Ergebnisanteile

A

minority interest; profit or loss attributable to minority interest

376
Q

Aufbauprüfung

A

structural audit

377
Q

Aufbereitung

A

preparation

378
Q

Aufbewahrungsfristen

A

retention periods

379
Q

Aufbewahrungspflicht

A

record retention requirements

380
Q

Aufdeckung stiller Reserven

A

disclosure of hidden reserves

381
Q

aufeinander folgend

A

successive

382
Q

Aufgabe von Geschäftsbereichen

A

discontination of operations

383
Q

aufgebraucht

A

depleted

384
Q

aufgegebene Geschäftsbereiche

A

discontinuation of operations

385
Q

aufgegebener Bereich

A

discontinued operation

386
Q

aufgelaufene Zinsen

A

accrued interest

387
Q

Aufgeld

A

premium; agio

388
Q

aufgerundet

A

rounded up

389
Q

Aufgliederung

A

breakdown

390
Q

Aufgliederung des Ergebnisses aus Finanzanlagen

A

breakdown of income from financial investments

391
Q

aufgrund

A

due to

392
Q

aufheben, ein Urteil ~

A

to reverse a decision

393
Q

aufkündigen

A

foreclose

394
Q

auflösen, eine Gesellschaft ~

A

to dissolve a company

395
Q

auflösen, eine Rückstellung ~

A

to reverse a provision

396
Q

Auflösung

A

reversal; release

397
Q

Auflösung von Reserven

A

reversal of reserves; release of reserves

398
Q

Auflösung von Wertberichtigungen und Rückstellungen

A

reversal of allowances and accruals

399
Q

Aufrechnung

A

offset; netting

400
Q

aufschieben

A

postpone; defer; delay

401
Q

Aufschlag

A

surcharge; extra charge

402
Q

Aufschlag, Gewinn~

A

profit make-up; profit margin

403
Q

Aufschlüsselung

A

itemisation

404
Q

Aufschub (Verzögerung)

A

delay

405
Q

Aufsichtsrat

A

supervisory board

406
Q

Aufsichtsratvergütungen

A

remuneration of the supervisory board

407
Q

aufsichtsrechtliche Risiken

A

supervisory risks

408
Q

Aufstellung

A

statement; itemisation; preparation (of financial statements)

409
Q

Auftrag

A

order; job

410
Q

Auftrag, jederzeit widerruflicher ~

A

revocable contract

411
Q

Auftrag, Kauf~

A

purchase order

412
Q

Auftragsbestand

A

order backlog

413
Q

Auftragsbestätigung

A

order confirmation; order acknowledgement

414
Q

Auftragseingang

A

orders received

415
Q

Auftragsfertigung

A

make-to-order manufacturing (→)

416
Q

Auftragsvorräte

A

orders on hand

417
Q

Aufwand

A

expenses; costs

418
Q

Aufwand, aktivierungspflichtiger ~

A

capital expenditure

419
Q

Aufwand, außerordentlicher ~

A

extraordinary expense; special charge

420
Q

Aufwand, neutraler ~

A

non-operating expense

421
Q

Aufwand, sonstiger ~

A

other expense

422
Q

Aufwandsentschädigung

A

allowance; expense reimbursement

423
Q

Aufwandsentschädigung (pauschal für Reisekosten)

A

travel allowance; per diem allowance

424
Q

Aufwandsrückstellungen

A

accruals for future expenses; provisions for internal expenses (HGB)

425
Q

Aufwandsverrechnung

A

expense allocation

426
Q

Aufwendung

A

expense; expenditure

427
Q

Aufwendung, einmalige ~

A

one-off expense

428
Q

Aufwendungen aus Verlustübernahme von Beteiligten

A

losses absorbed from affiliates

429
Q

Aufwendungen für Altersversorgung und für Unterstützung

A

expenses for old-age pension and benefits

430
Q

Aufwendungen für bezogene Leistungen

A

cost of purchased services

431
Q

Aufwendungen für Ingangsetzung und Erweiterung des Geschäftsbetriebs

A

start-up and business expansion expenses

432
Q

Aufwendungen für Roh-, Hilfs- und Betriebsstoffe sowie für bezogene Waren

A

expenses for raw materials, supplies and purchased merchandise

433
Q

Aufwendungen, ähnliche ~

A

similar expenses

434
Q

Aufwendungen, betriebliche ~

A

operating expenses

435
Q

Aufwendungen, Betriebs~

A

operating expenses

436
Q

Aufwendungen, betriebsfremde ~

A

non-operating expenses

437
Q

Aufwendungen, liquiditätswirksame ~

A

liquidity-related expenses

438
Q

Aufwendungen, nicht zahlungswirksame ~

A

non-cash expenses

439
Q

Aufwendungen, sonstige

A

other expenses

440
Q

Aufwendungen, sonstige betriebliche ~

A

other operating expenses

441
Q

Aufwendungen, soziale ~

A

social security benefits

442
Q

Aufwendungen, steuerliche abzugsfähige ~

A

tax-deductible expenses

443
Q

Aufwertung

A

appreciation; revaluation (Währung)

444
Q

aufzinsen

A

to accumulate interest

445
Q

Aufzinsung

A

accrued interest

446
Q

Ausbeute

A

yield

447
Q

Ausbildung

A

training

448
Q

Ausbildung am Arbeitsplatz

A

on-the-job training

449
Q

Ausblick

A

outlook

450
Q

ausbuchen

A

to write off; to charge off; to derecognise

451
Q

Ausbuchung

A

derecognition; write-off; charge-off

452
Q

Ausdehnung (Ausbreitung)

A

expansion; extension

453
Q

ausdrückliche Zustimmung

A

explicit consent

454
Q

Ausfallbürgschaft

A

letter of indemnity

455
Q

Ausfälle, Forderungs~

A

bad debts

456
Q

Ausfallquote

A

loss rate

457
Q

Ausfallrisiko

A

credit risk; default risk; risk of non-payment

458
Q

ausfüllen (Formular)

A

to fill in; to complete

459
Q

Ausgabe (von Wertpapieren)

A

issue; issuance

460
Q

Ausgabekurs

A

issue price

461
Q

Ausgaben

A

expenditures, expenses

462
Q

Ausgaben, abzugsfähige ~

A

deductible expenses

463
Q

Ausgaben, aktivierungspflichtige ~

A

capital expenditures

464
Q

Ausgabenbeleg

A

voucher

465
Q

ausgabenneutral

A

expenditure neutral

466
Q

ausgeschieden

A

retired

467
Q

ausgeschiedener Mitarbeiter

A

retired employee

468
Q

ausgewogene Wertungsliste

A

balanced scorecard

469
Q

Ausgleich von Verlusten

A

loss absorption

470
Q

Ausgleichsabgabe

A

equalization levy

471
Q

aushandeln

A

to negotiate; to bargain

472
Q

Auslagerung

A

outsourcing

473
Q

ausländischer Geschäftsbetrieb

A

foreign operation

474
Q

Auslandsgeschäft

A

foreign business or operations; international sales

475
Q

Auslastung

A

utilisation

476
Q

Auslastung, Kapazitäts~

A

capacity utilization; utilization of capacity

477
Q

Auslastungsgrad

A

degree of utilization

478
Q

auslegen (vorschießen)

A

to advance

479
Q

Ausleihung

A

loan (→)

480
Q

Ausleihungen an verbundene Unternehmen

A

loans to affiliated companies

481
Q

Ausleihungen, Erträge aus ~

A

income from loans

482
Q

Ausleihungen, sonstige ~

A

other loans

483
Q

Ausleihungssatz

A

loan rate; borrowing rate

484
Q

Ausrüstung

A

equipment

485
Q

Ausschreibung

A

invitation to tender

486
Q

Ausschuss

A

committee

487
Q

Ausschuss, Bilanz~

A

audit committee

488
Q

Ausschuss, Lenkungs~

A

steering committee

489
Q

ausschütten

A

to distribute

490
Q

Ausschüttung

A

dividend payout; distribution

491
Q

Ausschüttungseffekte

A

effects of dividend payouts

492
Q

Ausschüttungsquote

A

distribution rate

493
Q

Außenanlagen

A

external building facilities

494
Q

Außendienst, Verkaufs~

A

sales force

495
Q

Außendienstmitarbeiter

A

sales representative

496
Q

Außenhandel

A

foreign trade

497
Q

Außenhandelsbank

A

foreign trade bank

deutsch englische Fachbegriffe (8 decks)

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