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deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_04 > Flashcards

Controlling - Management Accounting - DE-EN_04 Flashcards

1
Q

Gewinnausschüttung

A

profit distribution; distribution of earnings

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2
Q

Gewinnausschüttung, verdeckte ~

A

constructive dividend; hidden profit distribution

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3
Q

Gewinnbeteiligung

A

profit participation; profit sharing

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4
Q

Gewinne vor Zinsen, Steuern und Abschreibungen

A

EBITDA (earnings before interest, taxes, depreciation and amortisation)

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5
Q

Gewinnermittlung

A

net income determination

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6
Q

Gewinnermittlungsart

A

method of income determination

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7
Q

Gewinnmarge

A

profit margin

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8
Q

Gewinnrealisierung

A

profit recognition; profit realisation

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9
Q

Gewinnrealisierung nach Fertigstellungsgrad

A

percentage of completion method (→)

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10
Q

Gewinnrücklagen

A

retained earnings

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11
Q

Gewinnspanne

A

profit margin

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12
Q

Gewinnverlagerung

A

profit shifting

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13
Q

Gewinnverteilung

A

profit distribution; distribution of retained earnings

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14
Q

Gewinnverwendung

A

appropriation of (retained) earnings

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15
Q

Gewinnverwendungsbeschluss

A

resolution on appropriation of retained earnings

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16
Q

Gewinnverwendungsvorschlag

A

proposal on appropriation of retained earning

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17
Q

Gewinnvortrag

A

retained earnings brought forward

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18
Q

gezahlte Einkommenssteuer

A

income tax paid

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19
Q

gezeichnet

A

subscribed

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20
Q

gezillmert

A

zillmerised

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21
Q

Gläubiger

A

creditor

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22
Q

glaubwürdige Darstellung

A

faithful representation

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23
Q

Gleichbehandlung

A

neutrality of treatment

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24
Q

Gleichbehandlungsgrundsatz

A

principle of equal treatment

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25
Q

Gleichstellung

A

equality

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26
Q

gliedern

A

to classify; to structure; to subdivide

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27
Q

Gliederung

A

classification

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28
Q

Gliederungssystem

A

system of classification; format

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29
Q

Gliederungsvorschriften

A

requirements for the classification of accounts

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30
Q

Globalabtretung

A

general assignment

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31
Q

globaler interner Sicherungszusammenhang

A

macro hedge

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32
Q

Globalverrechnungsvertrag

A

master netting arrangement

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33
Q

GMK-Analyse

A

LMS analysis (→)

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34
Q

Goodwill, originärer ~

A

created goodwill

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35
Q

Gratifikation

A

bonus

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36
Q

Grenzfremdkapitalzinssatz

A

marginal borrowing costs

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37
Q

Grenzkosten

A

marginal costs

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38
Q

Grenzkostenrechnung

A

marginal costing

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39
Q

Grundannahmen

A

underlying assumptions

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40
Q

Grundbesitz

A

real estate

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41
Q

Grundbesitzabgaben

A

real estate levies

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42
Q

Grundbuch (bei Grundstücken)

A

land charge register

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43
Q

Grundbuchamt

A

land registry

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44
Q

Grundbuchauszug

A

abstract of title; land register extract

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45
Q

Grunddienstbarkeit

A

easement

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46
Q

Grundeigentümer

A

landowner

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47
Q

Grundeinstellung

A

default

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48
Q

Gründer

A

founder

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49
Q

Grunderwerbssteuer

A

real estate transfer tax; real estate acquisition tax

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50
Q

Grundgehalt

A

base salary

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51
Q

Grundgesetz

A

constitution

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52
Q

Grundkapital

A

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

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53
Q

Grundkapital, Anteil am ~

A

percentage of share capital

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54
Q

Grundkapital, eingezahltes ~

A

paid-in share capital

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55
Q

Grundkapital, genehmigtes ~

A

authorised share capital

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56
Q

Grundlagen

A

principles

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57
Q

Grundlagen der Rechnungslegung

A

basis of accounting

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58
Q

Grundlohn

A

basic wage

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59
Q

Grundsatz

A

policy

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60
Q

Grundsatz des Fremdvergleichs

A

arm’s length principle (→)

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61
Q

Grundsätze ordnungsmäßiger Buchführung (GOB)

A

financial accounting and reporting principles

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62
Q

Grundsätze ordnungsmäßiger Prüfung

A

generally accepted auditing standards

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63
Q

Grundsätze ordnungsmäßiger Rechnungslegung

A

generally accepted accounting principles (GAAP)

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64
Q

Grundsatzurteil

A

landmark decision

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65
Q

Grundschuld

A

land charge

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66
Q

Grundsteuer

A

land tax (US); rates (GB)

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67
Q

Grundstück

A

land; site

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68
Q

Grundstücke und Gebäude

A

land and buildings

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69
Q

Grundstücke, fremde ~

A

third-party land; leasehold properties

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70
Q

grundstücksgleiche Rechte

A

leasehold rights

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71
Q

Gründungsbericht

A

statutory report

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72
Q

Gründungskosten

A

incorporation expenses

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73
Q

Gruppe von Sachanlagen

A

class of assets

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74
Q

Gruppenabschreibung

A

composite rate method of depreciation

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75
Q

Gruppenunternehmen

A

group companies

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76
Q

gültig

A

valid

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77
Q

Gutachten

A

expert opinion

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78
Q

gutgläubig

A

bona fide

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79
Q

Guthaben

A

credit balance; deposit; assets

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80
Q

Guthaben bei Kreditinstituten

A

bank balances

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81
Q

Gutschrift (in den Büchern)

A

credit entry

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82
Q

Gutschriftanzeige

A

credit note

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83
Q

Haben/Soll

A

credit/debit

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84
Q

Habenbuchung

A

credit entry

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85
Q

Habensaldo

A

credit balance

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86
Q

Habenzinsen

A

interest income

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87
Q

Hafteinlage

A

liable capital; liability capital

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88
Q

haften

A

to be liable

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89
Q

Haftung

A

liability

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90
Q

Haftungsbeginn

A

inception of liability

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91
Q

Haftungsbeschränkung

A

limitation of liability

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92
Q

Haftungserklärung

A

declaration of liability

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93
Q

Halbeinkünfteverfahren

A

half income method

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94
Q

Halbfabrikate (unfertige Erzeugnisse)

A

semi-finished products; work in progress

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95
Q

halbjährlich

A

semi-annually; half-yearly; every 6 months

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96
Q

Handbuch

A

manual

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97
Q

Handel

A

business; trading

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98
Q

Handelsbestände

A

financial assets held for trading

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99
Q

Handelsbilanz

A

balance of trade; commercial balance sheet

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100
Q

Handelsbrauch

A

business custom

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101
Q

Handelsembargo

A

embargo

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102
Q

Handelsgeschäfte

A

commercial transactions; trading; trades

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103
Q

Handelsgesellschaft, offene ~ (OHG)

A

general partnership

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104
Q

Handelsgesetzbuch

A

German Commercial Code

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105
Q

Handelskammer

A

chamber of commerce

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106
Q

Handelsmarke

A

brand

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107
Q

Handelsrabatt

A

trade discount

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108
Q

Handelsrecht

A

commercial law

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109
Q

Handelsregister

A

trade register; commercial register

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110
Q

Handelsregisterauszug

A

certificate of registration; commercial register extract

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111
Q

Handelsspanne

A

trading range; spread; margin

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112
Q

Handelstag

A

trade date

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113
Q

Handelsvertreter

A

commercial agent; sales agent

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114
Q

Handelsvolumen

A

trading/transaction volume

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115
Q

Handelsvolumen, durchschnittliches ~ pro Tag

A

average daily turn-over

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116
Q

Handelswarenkalkulation

A

resale price calculation (→)

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117
Q

Handlungsbevollmächtigter

A

authorised signatory

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118
Q

Handlungsvollmacht

A

power of attorney

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119
Q

Hauptbuch

A

general ledger

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120
Q

Hauptlieferant

A

prime supplier

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121
Q

Hauptversammlung

A

annual general meeting; annual shareholders‘ meeting

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122
Q

Hebelwirkung

A

leverage effect (→)

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123
Q

Hebesatz

A

levy rate

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124
Q

Herabsetzung

A

reduction; decrease

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125
Q

Herausgeber

A

publisher

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126
Q

herrschendes Unternehmen

A

controlling company; dominant enterprise

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127
Q

Herstellungskosten

A

cost of production; manufacturing cost; cost of conversion (IAS)

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128
Q

Hilfs- und Betriebsstoffe

A

consumables and supplies (HGB)

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129
Q

Hilfsbuch

A

subsidiary ledger

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130
Q

Hilfskonto

A

sub-account

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131
Q

Hilfslöhne

A

indirect labour costs

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132
Q

Hinterlegung

A

deposit

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133
Q

Hinterlegung von Urkunden bei Dritten

A

escrow

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134
Q

Hinterziehung von Steuern

A

tax fraud; tax evasion

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135
Q

historische Anschaffungs- oder Herstellungskosten

A

historical cost

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136
Q

Höchstrechnungszins

A

maximum technical interest rate

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137
Q

höhere Gewalt

A

force majeure; act of God

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138
Q

Holdinggesellschaft

A

holding company

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139
Q

Honorar

A

fee

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140
Q

Hyperinflation

A

hyperinflation

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141
Q

Hypothek

A

mortgage

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142
Q

Hypothekenpfandbrief

A

mortgage bond

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143
Q

Hypothekenpfandrecht

A

mortgage lien

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144
Q

Hypothekenschuld

A

mortgage debt

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145
Q

ideeller Firmenwert

A

goodwill

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146
Q

im Voraus

A

in advance; upfront; pre~

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147
Q

immaterieller Vermögenswert

A

intangible asset

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148
Q

Immobilien

A

real estate

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149
Q

Imparitätsprinzip

A

principle of prudence

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150
Q

in gutem Glauben

A

bona fide

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151
Q

in Kraft treten

A

to come into force

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152
Q

in Zahlung geben

A

to trade in

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153
Q

inaktives Konto

A

dormant account

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154
Q

Inanspruchnahme

A

availment; utilisation; use; draw-down

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155
Q

indirekte Besteuerung

A

indirect taxation

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156
Q

indirekte Löhne

A

indirect labour

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157
Q

Indossament

A

endorsement

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158
Q

indossieren

A

to endorse

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159
Q

Industrie- und Handelskammer

A

chamber of commerce and industry

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160
Q

Ingangsetzung

A

start-up

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161
Q

Inhaber

A

owner; proprietor; bearer; holder

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162
Q

Inhaberaktie

A

bearer stock

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163
Q

Inhaberpapier

A

bearer certificate

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164
Q

Inhaberschuldverschreibung

A

bearer bond

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165
Q

Inhaltsverzeichnis

A

table of contents

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166
Q

Inkasso

A

collection

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167
Q

Inkrafttreten

A

effective date

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168
Q

inländisch

A

domestic

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169
Q

Inlandsgeschäft

A

domestic business

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170
Q

Innenrevision

A

internal audit

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171
Q

Innenrevisor

A

internal auditor

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172
Q

Innenumsatz

A

intracompany sales

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173
Q

innerbetrieblich

A

internal; intracompany

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174
Q

innerbetriebliche Leistungen

A

internal services (→)

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175
Q

innerer Wert

A

intrinsic value

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176
Q

insgesamt

A

in total

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177
Q

Insolvenz

A

insolvency

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178
Q

Instandhaltung und Reparaturen

A

repairs and maintenance

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179
Q

Instandhaltungskosten

A

repair and maintenance costs

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180
Q

Interessengemeinschaft

A

joint venture; syndicate

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181
Q

Interessenzusammenführung

A

pooling of interests

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182
Q

Interimsaktie

A

bearer scrip

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183
Q

Interimsschein

A

scrip

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184
Q

intern

A

internal

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185
Q

Internationaler Währungsfonds (IWF)

A

International Monetary Fund (IMF)

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186
Q

interne Revision

A

internal audit (→)

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187
Q

Invalidenrente

A

disability pension

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188
Q

Invalidenversicherung

A

disability insurance

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189
Q

Inventar

A

inventory

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190
Q

Inventarstück

A

fixture

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191
Q

Inventur durch körperliche Bestandsaufnahme

A

stocktaking; physical inventory count/taking

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192
Q

Inventur, permanente ~

A

perpetual inventory taking

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193
Q

Inventurbewertungsmethode

A

inventory valuation method

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194
Q

Inventurzettel

A

inventory tag

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195
Q

Investition

A

capital expenditure; investment

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196
Q

Investitionen in immat. Vermögenswerte und Sachanlagen

A

purchase of intangible assets and tangible fixed assets (HGB); payments to acquire intangible assets and property, plant and equipment (IAS)

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197
Q

Investitionskredit

A

investment credit

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198
Q

Investitionsplan

A

capital spending plan

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199
Q

Investitionsplanungsrechnung

A

investment planning analysis (→)

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200
Q

Investitionstätigkeiten

A

investing activities

201
Q

Investmentfonds

A

investment fund

202
Q

isolierende Betrachtungsweise

A

isolating approach

203
Q

Istkosten

A

actual cost

204
Q

Jahresabrechnung

A

annual account

205
Q

Jahresabschluss

A

annual financial statements; year-end closing

206
Q

Jahresabschluss, Anhang zum ~

A

notes to the financial statements

207
Q

Jahresabschluss, geprüfter ~

A

audited financial statements

208
Q

Jahresabschlussprüfung

A

annual audit

209
Q

Jahresbeitrag

A

annual premium

210
Q

Jahresbericht

A

annual report

211
Q

Jahreseinkommen

A

annual income

212
Q

Jahresendabrechnung

A

year-end closing

213
Q

Jahresergebnis vor Ertragsteuern

A

profit/loss for the period before tax

214
Q

Jahresfehlbetrag

A

net loss for the period

215
Q

Jahresgewinn

A

net income for the year

216
Q

Jahreshöchststand

A

annual high

217
Q

Jahrestief

A

annual low

218
Q

Jahresüberschuss

A

net profit for the period

219
Q

Jahresurlaub

A

annual leave

220
Q

Jahresvergleich

A

year-on-year comparison

221
Q

Jahresvergleich, Kennzahlen im ~

A

key figures compared to previous year

222
Q

juristische Person

A

legal entity

223
Q

Kalkulation

A

cost estimation

224
Q

kalkulatorische Abschreibung

A

imputed depreciation

225
Q

kalkulatorische Kosten

A

imputed costs (→)

226
Q

kalkulatorische Zinsen

A

imputed interest (→)

227
Q

Kapazität

A

capacity

228
Q

Kapazität, freie ~

A

spare capacity

229
Q

Kapazität, ungenutzte ~

A

idle capacity

230
Q

Kapazitätsauslastung

A

capacity utilization; utilization of capacity

231
Q

Kapazitätsausnutzung

A

utilization of capacity

232
Q

Kapital

A

capital

233
Q

Kapital und Zinsen

A

principal and interest

234
Q

Kapital, einbezahltes ~

A

paid-in capital

235
Q

Kapital, genehmigtes ~

A

capital authorised for issue

236
Q

Kapital, gezeichnetes ~

A

share capital; subscribed capital

237
Q

Kapitalanlage

A

investment

238
Q

Kapitalanlagegesellschaft

A

investment company

239
Q

Kapitalanlagen, Aufwendungen für ~

A

investment costs

240
Q

Kapitalanlagen, Finanzerträge aus ~

A

income from investments

241
Q

Kapitalanlagen, sonstige ~

A

other investments

242
Q

Kapitalanlagerisiko

A

investment risk

243
Q

Kapitalanteil

A

capital share

244
Q

Kapitalbedarf

A

capital requirements

245
Q

Kapitalbeteiligungsleistungen

A

equity compensation benefits

246
Q

Kapitaleinlage

A

capital share paid in

247
Q

Kapitalerhaltungspuffer

A

capital conservation buffer

248
Q

Kapitalerhöhung

A

capital increase

249
Q

Kapitalertrag

A

capital yield

250
Q

Kapitalerträge

A

investment income

251
Q

Kapitalertragsteuer

A

capital yields tax

252
Q

Kapitalflussrechnung

A

statement of cash flows (→)

253
Q

Kapitalgesellschaft

A

corporation

254
Q

kapitalisieren

A

to capitalise

255
Q

Kapitalisierungszinsfuß

A

discount rate

256
Q

Kapitallebensversicherung

A

endowment life insurance

257
Q

Kapitalmarktzinsen

A

capital market interest rate

258
Q

Kapitalmaßnahme

A

capital increase

259
Q

Kapitalrendite

A

ROI (return on investment)

260
Q

Kapitalreserven

A

capital surplus

261
Q

Kapitalrückführung

A

paid-in surplus; capital surplus; capital reserves

262
Q

Kapitalrücklage

A

capital reserves; share premium

263
Q

Kapitalumschlag

A

capital turnover

264
Q

Kapitalverlust

A

capital loss

265
Q

Kapitalverzinsung

A

return on investment

266
Q

Kapitalzins

A

interest on capital

267
Q

Kartell

A

trust

268
Q

Kartellgesetz

A

anti-trust law

269
Q

Kassakurs

A

spot rate

270
Q

Kassenbestand

A

cash on hand

271
Q

Kassenprüfung

A

cash audit

272
Q

Kauf

A

purchase

273
Q

Kauf anderen Finanzvermögens

A

purchase of other financial assets

274
Q

Kauf von Finanzanlagevermögen

A

purchase of investment property

275
Q

Kauf von immateriellen Vermögen

A

purchase of intangible assets

276
Q

Kaufauftrag

A

purchase order

277
Q

Kaufkraft

A

purchasing power

278
Q

Kaufoption

A

call option

279
Q

Kaufvertrag mit Eigentumsvorbehalt

A

conditional sales contract

280
Q

Kaution

A

security; deposit (für eine Wohnung)

281
Q

Kennzahl

A

key indicator; ratio; key figure (→)

282
Q

Kennziffern; Kerndaten

A

key data; key performance indicators

283
Q

Kernkapital

A

tier 1 capital

284
Q

Klage

A

suit; action

285
Q

Klage erheben

A

to sue; to file a suit

286
Q

Klageentgegnung

A

plea

287
Q

Klagegrund

A

cause of action

288
Q

Klagerecht

A

right of action; right to file an action

289
Q

Klausel

A

clause; stipulation

290
Q

Kommanditgesellschaft (KG)

A

limited partnership

291
Q

Kommanditist

A

limited partner

292
Q

Kommission

A

consignment

293
Q

Kommissionär

A

consignee; broker

294
Q

Kompensationsgeschäft

A

barter transaction

295
Q

Kompetenz

A

competence (Fähigkeit); responsibility (Zuständigkeit)

296
Q

Kompetenz, Berater~

A

consultant expertise

297
Q

Komplementär

A

general partner

298
Q

Komplexitätskosten

A

complexity costs (→)

299
Q

Konjunkturprognose

A

economic forecast

300
Q

Konkurrenz

A

competition

301
Q

Konkurs

A

bankruptcy

302
Q

Konkurs anmelden

A

file for bankruptcy

303
Q

Konkurseröffnung

A

adjudication in bankruptcy; opening of bankruptcy proceedings

304
Q

Konkursgläubiger

A

creditor in bankruptcy

305
Q

Konkursmasse

A

bankrupt’s estate; bankrupt’s assets

306
Q

Konkursschuldner

A

bankrupt

307
Q

Konkursverfahren

A

bankruptcy proceedings

308
Q

Konkursverwalter

A

receiver; administrator

309
Q

Konkursverwaltung

A

receivership

310
Q

Konsolidierte Abschlüsse und Bilanzierung von Anteilen an Tochterunternehmen

A

consolidated financial statements and accounting for investments in subsidiaries

311
Q

konsolidierte Bilanz

A

consolidated balance sheet

312
Q

Konsolidierung

A

consolidation

313
Q

Konsolidierungsgrundsätze

A

principles of consolidation

314
Q

Konsolidierungskreis

A

scope of consolidation

315
Q

Konsolidierungskreis, Änderung des ~es

A

changes to the scope of consolidation

316
Q

Konsolidierungsmaßnahme

A

consolidation measure

317
Q

Konsolidierungsmethode

A

method of consolidation

318
Q

Konsolidierungsvorgänge

A

consolidation processes

319
Q

Konsortialgeschäft

A

syndicate business; business on joint account

320
Q

Konsortialgeschäften, Erträge aus ~

A

income from syndicate business

321
Q

Konsortium

A

financial syndicate; consortium

322
Q

Konsumklimaindex

A

consumer sentiment index

323
Q

Kontenführung

A

accounting

324
Q

Kontenplan

A

chart of accounts

325
Q

Kontenrahmen, vorgeschriebener ~

A

standard chart of accounts

326
Q

Kontierung

A

account assignment

327
Q

Konto

A

account

328
Q

Konto belasten

A

to debit

329
Q

Konto, laufendes ~

A

current account

330
Q

Konto, Sperr~

A

restricted account; blocked account

331
Q

Kontoabstimmung

A

reconciliation of an account

332
Q

Kontoanalyse

A

account analysis

333
Q

Kontoauszug

A

statement of account

334
Q

Kontoblatt

A

ledger sheet

335
Q

Kontokorrent

A

current account; open account

336
Q

Kontokorrentkredit

A

overdraft; open credit

337
Q

Kontrollgremium

A

supervisory body

338
Q

kontrollieren

A

to check

339
Q

Kontrollverhältnis eines Unternehmens

A

control of an entity

340
Q

Konventionalstrafe

A

penalty for non-fulfilment of contract

341
Q

Konzept der allgemeinen Kaufkraft

A

general purchasing power approach

342
Q

Konzern

A

group

343
Q

Konzernabschluss

A

consolidated financial statements

344
Q

Konzernabschlussprüfung

A

audit of the consolidated financial statements

345
Q

Konzernaktiva

A

group assets

346
Q

Konzernaktiva, Angaben zu den ~

A

notes on group assets

347
Q

Konzernbilanz

A

consolidated balance sheet

348
Q

Konzerneigenkapitalspiegel

A

consolidated statement of changes in equity

349
Q

Konzernergebnis

A

group net profit or loss

350
Q

Konzernfehlbetrag

A

consolidated net loss

351
Q

Konzerngesellschaft

A

group company; affiliate

352
Q

Konzerngewinn

A

consolidated retained earnings

353
Q

Konzernjahresergebnis

A

consolidated profit/loss for the period

354
Q

Konzernjahresüberschuss

A

consolidated net profit for the period

355
Q

Konzernkapitalflussrechnung

A

consolidated cash flow statement

356
Q

Konzernlagebericht

A

group management report

357
Q

Konzernobergesellschaft

A

parent company

358
Q

Konzernpassiva

A

group equity and liabilities

359
Q

Konzernrechnungslegung

A

group accounting

360
Q

Konzernrechnungslegung, Grundlagen der ~

A

principles of group accounting

361
Q

Konzernsegmentberichterstattung

A

segment reporting

362
Q

Konzernüberschuss

A

consolidated net profit

363
Q

Konzernumlage

A

group allocation; group charge

364
Q

Konzernverlust

A

consolidated accumulated deficit

365
Q

Konzession

A

franchise; concession

366
Q

Körperschaft

A

corporation; corporate entity

367
Q

Körperschaftssteuer

A

corporate income tax; corporation tax

368
Q

Korridor

A

corridor

369
Q

Korridorverfahren

A

corridor approach

370
Q

Kosten

A

costs; expenses; fees; charges

371
Q

Kosten abzüglich aufgelaufener Abschreibung

A

depreciated cost; net book value

372
Q

Kosten decken

A

break even, to ~

373
Q

Kosten Roh-/Verbrauchsstoffe

A

cost of materials

374
Q

Kosten, abschreibbare ~

A

depreciable costs

375
Q

Kosten, aktivierte ~

A

capitalised costs

376
Q

Kosten, anteilige ~

A

share of costs

377
Q

Kosten, Beratungs~

A

consultancy costs

378
Q

Kosten, Entwicklungs~

A

development costs

379
Q

Kosten, fixe ~

A

fixed costs

380
Q

Kosten, Gemein~

A

overhead expenses

381
Q

Kosten, geschätzte ~

A

estimated cost

382
Q

Kosten, Grenz~

A

marginal cost; differential cost

383
Q

Kosten, Ist~

A

actual cost

384
Q

Kosten, kalkulatorische ~

A

imputed cost

385
Q

Kosten, kapitalisierte ~

A

capitalised costs

386
Q

Kosten, kontrollierbare ~

A

controllable costs

387
Q

Kosten, nicht kontrollierbare ~

A

non-controllable costs

388
Q

Kosten, proportionale ~

A

variable costs

389
Q

Kosten, vorausbezahlte ~

A

prepaid expenses

390
Q

Kosten, vorkalkulierte ~

A

predetermined cost

391
Q

Kostenabrechnung

A

cost sheet

392
Q

Kostenabweichung

A

cost deviation; cost variance; cost variation

393
Q

Kostenanalyse

A

cost analysis

394
Q

Kostenartenrechnung

A

cost-type accounting (→)

395
Q

Kosteneinsparung

A

cost saving; cost cutting

396
Q

Kostenermittlung

A

costing

397
Q

Kostenerstattung

A

cost recovery

398
Q

Kosten-Ertrags-Analyse

A

cost/gain analysis

399
Q

kostenfrei

A

free of charge

400
Q

Kostenkonto

A

cost account

401
Q

Kostenmanagement

A

cost management (→)

402
Q

Kosten-Nutzen-Analyse (KNA)

A

cost-benefit analysis (→)

403
Q

Kosten-Nutzen-Verhältnis

A

cost-benefit ratio

404
Q

Kostenrechnung

A

cost accounting; costing

405
Q

Kostenrechnung für einen Auftrag

A

job costing

406
Q

Kostensenkung

A

cost reduction; cost cutting

407
Q

Kostensenkungsmaßnahmen

A

cost-cutting measures

408
Q

Kostenstelle

A

cost centre

409
Q

Kostenstellenabrechnung

A

cost centre settlement

410
Q

Kostenstellenrechnung

A

cost-centre accounting (→)

411
Q

Kostenstruktur

A

cost structure (→)

412
Q

Kostenträger

A

cost unit; cost object (→)

413
Q

Kostentreiber

A

cost driver

414
Q

Kostenumlage

A

cost allocation; cost distribution

415
Q

Kostenverantwortlichkeit

A

cost responsibility

416
Q

Kostenwert

A

cost value

417
Q

Kraftfahrzeugssteuer

A

motor vehicle tax

418
Q

Krankengeld

A

sick pay

419
Q

Krankenversicherung

A

health insurance

420
Q

Kredit, Bank~

A

credit; loan

421
Q

Kredit, Blanko~

A

unsecured credit

422
Q

Kredit, eingefrorener ~

A

frozen loan

423
Q

Kredit, eingeräumter ~

A

credit line; overdraft facilities

424
Q

Kredit, in Anspruch genommener ~

A

borrowings

425
Q

Kredit, kurzfristiger ~

A

short-term credit/loan

426
Q

Kredit, Rahmen~

A

credit line; block credit

427
Q

Kredit, Raten~

A

instalment loan

428
Q

Kredit, Rediskont~

A

rediscount credit

429
Q

Kreditantrag

A

loan application

430
Q

Kreditaufnahme

A

taking out a loan; borrowing

431
Q

Kreditauskunft

A

credit report

432
Q

Kreditbürgschaft

A

credit guarantee

433
Q

Kredite und Forderungen

A

loans and receivables

434
Q

Krediteinschätzung

A

rating

435
Q

kreditfähig

A

creditworthy

436
Q

Kreditgeber

A

lender

437
Q

Kreditgebühr

A

front-end fee; arrangement fee

438
Q

Kreditinstitut

A

financial institution; bank

439
Q

Kreditinstitute, Forderungen an ~

A

receivables from financial institutions

440
Q

Kreditkonditionen

A

credit terms

441
Q

Kreditkosten

A

borrowing cost; credit cost

442
Q

Kreditlimit

A

credit limit

443
Q

Kreditlinie

A

line of credit

444
Q

Kreditnehmer

A

borrower

445
Q

Kreditoren (in der Bilanz)

A

accounts payable

446
Q

Kreditorenkonto

A

account payable

447
Q

Kreditrisiko

A

credit risk

448
Q

Kreditverwalter

A

credit manager

449
Q

Kreditwesengesetz

A

German Banking Act

450
Q

Kreditwürdigkeit

A

creditworthiness; credit standing

451
Q

Kreditwürdigkeitsprüfung

A

credit scoring; credit rating

452
Q

Kreditzusage

A

credit commitment

453
Q

Kulanz

A

goodwill; fair dealing

454
Q

kumuliert

A

accumulated

455
Q

kumulierte nicht realisierte Verluste

A

accumulated unrealised losses

456
Q

kündbar

A

terminable; cancellable

457
Q

Kunde

A

customer; client

458
Q

Kunden, zweifelhafte ~

A

doubtful trade receivables; doubtful accounts

459
Q

Kundendienst

A

customer service

460
Q

kündigen

A

to give notice; to terminate

461
Q

kündigen, fristlos ~

A

to dismiss without notice

462
Q

Kündigung

A

notice; termination

463
Q

Kündigung, schriftliche ~

A

written notice; notice of termination

464
Q

Kündigungsfrist

A

notice period; term of notice

465
Q

künftiger wirtschaftlicher Nutzen

A

probable future benefit; future economic benefit

466
Q

Kupon

A

coupon

467
Q

Kupons, noch nicht eingelöste ~

A

unredeemed coupons

468
Q

Kurs

A

quote; rate

469
Q

Kursgewinn

A

exchange profit

470
Q

Kursnotierung, amtliche ~

A

official quotation

471
Q

Kursrisiko

A

foreign exchange risk (Devisen); price risk (Wertpapiere)

472
Q

Kurssicherung

A

hedging

473
Q

Kursverlust

A

exchange loss

474
Q

Kurzarbeit

A

short time work

475
Q

kurzfristig

A

short-term; current

476
Q

kurzfristige Schulden

A

current liabilities

477
Q

kurzfristige Verbindlichkeiten

A

current liabilities

478
Q

kurzfristiger Vermögenswert

A

current asset

479
Q

Kurzporträt

A

profile

480
Q

Lagebericht

A

management report

481
Q

Lager

A

warehouse

482
Q

Lagerbestand

A

inventory on hand

483
Q

Lagergebühren

A

warehouse fees; stock holding cost; storage charges

484
Q

Lagerumschlag

A

inventory turnover; stock turnover

485
Q

Lagerumschlagshäufigkeit

A

inventory turnover ratio

486
Q

Land, Grundstück und Gebäude

A

real estate; land and buildings

487
Q

langfristig

A

long-term; non-current

488
Q

langfristige Verbindlichkeiten

A

non-current liabilities; long-term debts

489
Q

langfristige Vermögensgegenstände zum Verkauf gehalten

A

non-current assets as held for sale

490
Q

langfristiger Vermögenswert

A

non-current asset

491
Q

Lastenausgleichsabgabe

A

equalisation levy

492
Q

Lastenausgleichsgesetz (LAG)

A

equalization-of-burden law

493
Q

Lastschrift

A

debit; debit entry

494
Q

latente Steueransprüche

A

deferred tax assets

495
Q

latente Steuern

A

deferred taxes

496
Q

latente Steuerschulden

A

deferred tax liabilities

497
Q

laufend

A

current; ongoing; running

498
Q

laufend, nicht ~e Aufwendungen

A

non-current expenditure

deutsch englische Fachbegriffe (8 decks)

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