Controlling - Management Accounting - DE-EN_02 Flashcards

Question

Auswirkung

Answer 1

effects of dilutive potential (ordinary) shares

Answer 2

effects of changes in foreign exchange rates

Answer 3

payments to suppliers

Answer 4

payments to company owners and minority shareholders

Answer 5

repayment of borrowings

Answer 6

borrowing costs

Answer 7

payments for the purchase of subsidiaries

Answer 8

payments for the purchase of investments

Answer 9

payments for intangible assets and property, plant and equipment

Answer 10

payout ratio

Answer 11

abstract of minutes

Answer 12

statement of account

Answer 13

guarantee (GB); guaranty (US); aval

Answer 14

surety acceptance; surety credit

Answer 15

bank reconciliation

Answer 16

bank acceptance

Answer 17

bank statement

Answer 18

bank confirmation

Answer 19

bank discount

Answer 20

bank discount rate

Answer 21

bank deposit

Answer 22

banking business

Answer 23

cash at bank; bank balances

Answer 24

credit; loan

Answer 25

bank client

Answer 26

bankruptcy

Answer 27

to go bankrupt

Answer 28

bank charges

Answer 29

bank transfer

Answer 30

bank overdraft facility

Answer 31

customary in banking

Answer 32

bank interest

Answer 33

out-of-pocket expenses

Answer 34

remuneration in cash

Answer 35

cash dividend

Answer 36

cash and cash equivalents

Answer 37

cash transaction

Answer 38

cash on hand

Answer 39

open cheque

Answer 40

cash discount

Answer 41

liquid assets

Answer 42

cash advance

Answer 43

cash value; present value

Answer 44

present value of obligations

Answer 45

present value of a defined benefit obligation

Answer 46

present value method

Answer 47

accrued benefit valuation method

Answer 48

cash payment; in cash

Answer 49

basis of the basic earnings per share

Answer 50

basis of the diluted earnings per share

Answer 51

underlying

Answer 52

construction financing

Answer 53

building society (GB)

Answer 54

buildings on third-party land

Answer 55

civil servant

Answer 56

to apply for

Answer 57

assessment of demand (→)

Answer 58

contingent rent

Answer 59

condition; term

Answer 60

short-term; fixed-term

Answer 61

authorisation

Answer 62

negotiable

Answer 63

inception of a lease

Answer 64

to certify; to attest

Answer 65

beneficiary

Answer 66

dominant influence

Answer 67

control and profit/ loss transfer agreement

Answer 68

dependency agreement; control agreement

Answer 69

advisory board; advisory council

Answer 70

contribution; dues; premium (Versicherung)

Answer 71

gross premium

Answer 72

defined contribution plan

Answer 73

premium refund

Answer 74

unearned premium reserve

Answer 75

advance premium payment

Answer 76

fair values of financial instruments

Answer 77

fair value

Answer 78

to debit; to charge

Answer 79

onerous contract

Answer 80

charge; debit entry

Answer 81

encumbrance; lien; pledge

Answer 82

extraordinary expense

Answer 83

tax burden

Answer 84

debit note

Answer 85

voucher; receipt

Answer 86

acceptable as collateral

Answer 87

to lend against security

Answer 88

assessment

Answer 89

basis of assessment

Answer 90

consultant; adviser

Answer 91

consultant expertise

Answer 92

consulting

Answer 93

advisory committee

Answer 94

consultancy costs

Answer 95

quality consulting

Answer 96

to be entitled to

Answer 97

authorisation

Answer 98

appropriation; provision

Answer 99

report by the supervisory board

Answer 100

reporting entity

Answer 101

adjustment

Answer 102

adjusting entry

Answer 103

reporting date

Answer 104

reportable

Answer 105

reportable segment

Answer 106

reporting currency

Answer 107

reporting period

Answer 108

appeal (Gericht); appointment (in ein Amt)

Answer 109

to file an appeal

Answer 110

procurement; purchasing

Answer 111

marginal part-time employees

Answer 112

employment

Answer 113

volume variance (→)

Answer 114

to certify

Answer 115

resolution

Answer 116

limited partner

Answer 117

subject to limited taxation

Answer 118

taxpayer subject to limited taxation

Answer 119

limited tax liability

Answer 120

holding; ownership; possession

Answer 121

in possession of

Answer 122

minutes of a meeting

Answer 123

inventory (Waren); cash balance (Kasse); portfolio (Wertpapiere)

Answer 124

account balance

Answer 125

to take inventory; to take stock

Answer 126

inventory variance; inventory variation

Answer 127

inventory account

Answer 128

change in work-in-process

Answer 129

inventory shrinkage

Answer 130

constituent

Answer 131

financial statements

Answer 132

confirmation; certification

Answer 133

auditor's opinion; auditor's report

Answer 134

order processing costs

Answer 135

purchase commitment

Answer 136

purchase order

Answer 137

appointment of an auditor

Answer 138

basis for taxation

Answer 139

taxable period

Answer 140

terms; provisions

Answer 141

amendments

Answer 142

supplementary provisions

Answer 143

transitional provisions

Answer 144

supplementary provisions

Answer 145

mandatory provisions

Answer 146

investment; interest; shareholding; participation; investment in an associate

Answer 147

silent partnership

Answer 148

income from investments

Answer 149

acquisition of equity interest(s)

Answer 150

associated company; company in which an interest is held; investee

Answer 151

equity capital

Answer 152

sale of an equity interest

Answer 153

substance over form

Answer 154

recoverable amount

Answer 155

funds under management

Answer 156

business; company; factory; plant

Answer 157

operational

Answer 158

occupational pension scheme

Answer 159

operating expenses

Answer 160

operating income

Answer 161

operational risk

Answer 162

operating and office equipment (HGB)

Answer 163

consumables and supplies (HGB)

Answer 164

operating cycle

Answer 165

cost accounting

Answer 166

cost distribution sheet (→)

Answer 167

machinery and equipment

Answer 168

discontinuing operations

Answer 169

operating expenses

Answer 170

total operating expenses

Answer 171

expense; business related expense

Answer 172

machinery and equipment

Answer 173

business consultant

Answer 174

cost accountant

Answer 175

cost accounting department

Answer 176

income; business related income

Answer 177

plant and equipment

Answer 178

earnings before interest and tax (EBIT); operating result (HGB)

Answer 179

statement of operations (→)

Answer 180

non-operating expense

Answer 181

non-operating income

Answer 182

operating income

Answer 183

assumed useful life; economic life

Answer 184

public liability insurance

Answer 185

business year

Answer 186

cost estimator

Answer 187

working capital

Answer 188

operating costs

Answer 189

plant manager

Answer 190

tax auditor; field tax auditor

Answer 191

field tax audit

Answer 192

works council

Answer 193

plant closure; plant shutdown

Answer 194

business-interruption insurance

Answer 195

sale of a business

Answer 196

operating assets

Answer 197

business ratios

Answer 198

authorisation; power of attorney

Answer 199

evidence; proof

Answer 200

measurement; valuation

Answer 201

fair value measurement

Answer 202

mark to market

Answer 203

valued at amortised cost

Answer 204

measurement at fair value

Answer 205

conservative valuation

Answer 206

valuation change

Answer 207

general valuation change

Answer 208

measurement option

Answer 209

valuation report; appraisal

Answer 210

valuation method

Answer 211

valuation rules

Answer 212

measurement date

Answer 213

entertainment expenses

Answer 214

emoluments; remuneration

Answer 215

remuneration of the Supervisory Board and Executive Board

Answer 216

subscription right; share option (auf Aktien); pre-emptive right

Answer 217

subscription ratio

Answer 218

balance sheet

Answer 219

preliminary balance sheet

Answer 220

condensed balance sheet

Answer 221

analysis of financial statements (→)

Answer 222

balance sheet change

Answer 223

audit committee

Answer 224

balance sheet adjustment

Answer 225

balance sheet evaluation

Answer 226

window dressing

Answer 227

retained earnings; net retained profits (HGB)

Answer 228

hedge accounting

Answer 229

enter/recognise/carry in the balance sheet; account for

Answer 230

pension provisions recognised in the balance sheet

Answer 231

accounting

Answer 232

accounting for investments in associates

Answer 233

accounting policies

Answer 234

balance sheet account

Answer 235

accounting enforcement act (→)

Answer 236

balance sheet item

Answer 237

balance sheet item

Answer 238

auditing of accounts

Answer 239

accounting directives act

Answer 240

balance sheet date

Answer 241

balance sheet structure

Answer 242

balance sheet total

Answer 243

accumulated deficit; net accumulated losses (HGB)

Answer 244

balance sheet value

Answer 245

balance sheet total

Answer 246

creation of a reserve

Answer 247

recognition of/establishment of/settting up of reserves

Answer 248

recognition of/establishment of/setting up of provisions

Answer 249

recognition of valuation adjustments/ allowances; recognition of write-downs/impairment losses

Answer 250

unsecured credit

Answer 251

credit standing

Answer 252

stock exchange

Answer 253

securities and exchange commission (USA); stock exchange supervisory authorities (Germany)

Answer 254

stock exchange dealings

Answer 255

securities dealer; stock-broker

Answer 256

market price; stock exchange price

Answer 257

listing; quotation

Answer 258

prospectus

Answer 259

forward trading; trading in futures

Answer 260

stock market turnover

Answer 261

breakeven analysis (→)

Answer 262

letter to the shareholders

Answer 263

offer; asking price

Answer 264

gross premium

Answer 265

gross amount

Answer 266

gross income

Answer 267

gross revenues; gross proceeds

Answer 268

gross profit; gross margin

Answer 269

gross wage

Answer 270

gross national product (GNP)

Answer 271

gross sales

Answer 272

gross value

Answer 273

book; ledger

Answer 274

to book; to post; to enter

Answer 275

falsification of accounts

Answer 276

accounting; bookkeeping

Answer 277

double entry bookkeeping

Answer 278

single entry bookkeeping

Answer 279

accrual basis of accounting

Answer 280

accounting record

Answer 281

duty to keep accounting records

Answer 282

accountant; bookkeeper

Answer 283

accounting

Answer 284

accounting principles

Answer 285

ledger balance

Answer 286

entry; booking; posting

Answer 287

entry date; posting date

Answer 288

simple entry

Answer 289

compound entry

Answer 290

accounting period

Answer 291

carrying value; book value

Answer 292

carrying amount of the investment

Answer 293

transfer at net book value

Answer 294

disposal at book value

Answer 295

budget variance

Answer 296

budgeting (→)

Answer 297

Federal Treasury Department; Federal Department of Finance

Answer 298

Federal Financial Supervisory Authority

Answer 299

federal bulletin

Answer 300

deposits at Deutsche Bundesbank; central bank balances (HGB)

Answer 301

supreme tax court

Answer 302

federal gazette

Answer 303

federal tax bulletin

Answer 304

surety; guarantor

Answer 305

civil code

Answer 306

guarantee; suretyship

Answer 307

guarantee obligations

Answer 308

office supplies; stationery

Answer 309

office furniture and equipment

Answer 310

office equipment

Answer 311

office equipment

Answer 312

office supplies; stationery

Answer 313

cash flow from investing activities

Answer 314

cash flow from financing activities

Answer 315

cash flow from operating activities

Answer 316

risk-return profile

Answer 317

corporate governance report

Answer 318

brokerage; broker's commission

Answer 319

holding company

Answer 320

acknowledgements

Answer 321

short term borrowing

Answer 322

loans receivable

Answer 323

loans payable

Answer 324

presentation of financial statements

Answer 325

a true and fair presentation

Answer 326

faithful representation

Answer 327

presentation currency

Answer 328

data development analysis (→)

Answer 329

to input data; to enter data

Answer 330

data reconciliation; data synchronisation

Answer 331

data mining

Answer 332

data output

Answer 333

data input

Answer 334

data processing

Answer 335

of which; thereof

Answer 336

accounts receivable; receivables; trade receivables

Answer 337

account receivable

Answer 338

suppliers with debit balances

Answer 339

contribution margin

Answer 340

marginal costing; breakeven analysis (→)

Answer 341

covering funds

Answer 342

actuarial reserve

Answer 343

sum insured

Answer 344

collection risk

Answer 345

securities portfolio; custodian account (US); safe custody account (GB)

Answer 346

custody business

Answer 347

deposit liability

Answer 348

derivative

Answer 349

negative market values from derivatives

Answer 350

derivative financial instruments

Answer 351

foreign exchange; foreign currency

Answer 352

foreign exchange market (forex)

Answer 353

foreign exchange business

Answer 354

average spot exchange rate

Answer 355

exchange rate

Answer 356

forward currency transactions

Answer 357

years of service

Answer 358

portfolio of services

Answer 359

service costs

Answer 360

current service costs

Answer 361

past service costs

Answer 362

reconciling item

Answer 363

direct write-down

Answer 364

direct amortisation

Answer 365

direct method of reporting cash flows from operating activities

Answer 366

direct insurance

Answer 367

discount; loan discount

Answer 368

discounting rate

Answer 369

discount loan

Answer 370

discount rate

Answer 371

dividends paid to shareholders

Answer 372

dividend per share in €

Answer 373

dividend paid to parents shareholders

Answer 374

distributed dividends

Answer 375

interest and dividends received

Answer 376

dividend income

Answer 377

dividend yield

Answer 378

dividend rate

Answer 379

total dividend

Answer 380

double taxation

Answer 381

double taxation agreement

Answer 382

anticipated losses; contingent losses

Answer 383

internal transfer account

Answer 384

lead time; throughput time

Answer 385

average useful life; average productive life

Answer 386

average overhead rate

Answer 387

average rate

Answer 388

weighted average cost method (→)

Answer 389

EBIT margin

Answer 390

basic data

Answer 391

IT equipment

Answer 392

securities

Answer 393

yield; actual interest return

Answer 394

effective interest method

Answer 395

data development analysis

Answer 396

equity and liabilities

Answer 397

treasury stock

Answer 398

treasury shares

Answer 399

equity; shareholders' equity; net worth

Answer 400

available net equity

Answer 401

equity-financed

Answer 402

equity instrument

Answer 403

return on equity

Answer 404

statement of changes in shareholders' equity

Answer 405

transfer to equity

Answer 406

own costs capitalised

Answer 407

equity capital; capital resources

Answer 408

eligible own funds

Answer 409

capital base

Answer 410

equity ratio

Answer 411

to transfer title

Answer 412

personal property

Answer 413

property right; freehold (an Grundbesitz)

Answer 414

transfer of title

Answer 415

retention of title

Answer 416

change of ownership

Answer 417

leasehold improvements

Answer 418

leasehold improvements

Answer 419

customs duties

Answer 420

import duty

Answer 421

embedded derivatives

Answer 422

registered association

Answer 423

compliance

Answer 424

unit; entity

Answer 425

agreement date

Controlling - Management Accounting - DE-EN_02 Flashcards

(498 cards)