Controlling - Management Accounting - DE-EN_04 Flashcards

Question

Gleichstellung

Answer 1

to classify; to structure; to subdivide

Answer 2

classification

Answer 3

system of classification; format

Answer 4

requirements for the classification of accounts

Answer 5

general assignment

Answer 6

macro hedge

Answer 7

master netting arrangement

Answer 8

LMS analysis (→)

Answer 9

created goodwill

Answer 10

marginal borrowing costs

Answer 11

marginal costs

Answer 12

marginal costing

Answer 13

underlying assumptions

Answer 14

real estate

Answer 15

real estate levies

Answer 16

land charge register

Answer 17

land registry

Answer 18

abstract of title; land register extract

Answer 19

real estate transfer tax; real estate acquisition tax

Answer 20

base salary

Answer 21

constitution

Answer 22

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

Answer 23

percentage of share capital

Answer 24

paid-in share capital

Answer 25

authorised share capital

Answer 26

principles

Answer 27

basis of accounting

Answer 28

basic wage

Answer 29

arm's length principle (→)

Answer 30

financial accounting and reporting principles

Answer 31

generally accepted auditing standards

Answer 32

generally accepted accounting principles (GAAP)

Answer 33

landmark decision

Answer 34

land charge

Answer 35

land tax (US); rates (GB)

Answer 36

land; site

Answer 37

land and buildings

Answer 38

third-party land; leasehold properties

Answer 39

leasehold rights

Answer 40

statutory report

Answer 41

incorporation expenses

Answer 42

class of assets

Answer 43

composite rate method of depreciation

Answer 44

group companies

Answer 45

expert opinion

Answer 46

credit balance; deposit; assets

Answer 47

bank balances

Answer 48

credit entry

Answer 49

credit note

Answer 50

credit/debit

Answer 51

credit entry

Answer 52

credit balance

Answer 53

interest income

Answer 54

liable capital; liability capital

Answer 55

to be liable

Answer 56

inception of liability

Answer 57

limitation of liability

Answer 58

declaration of liability

Answer 59

half income method

Answer 60

semi-finished products; work in progress

Answer 61

semi-annually; half-yearly; every 6 months

Answer 62

business; trading

Answer 63

financial assets held for trading

Answer 64

balance of trade; commercial balance sheet

Answer 65

business custom

Answer 66

commercial transactions; trading; trades

Answer 67

general partnership

Answer 68

German Commercial Code

Answer 69

chamber of commerce

Answer 70

trade discount

Answer 71

commercial law

Answer 72

trade register; commercial register

Answer 73

certificate of registration; commercial register extract

Answer 74

trading range; spread; margin

Answer 75

trade date

Answer 76

commercial agent; sales agent

Answer 77

trading/transaction volume

Answer 78

average daily turn-over

Answer 79

resale price calculation (→)

Answer 80

authorised signatory

Answer 81

power of attorney

Answer 82

general ledger

Answer 83

prime supplier

Answer 84

annual general meeting; annual shareholders‘ meeting

Answer 85

leverage effect (→)

Answer 86

reduction; decrease

Answer 87

controlling company; dominant enterprise

Answer 88

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

Answer 89

consumables and supplies (HGB)

Answer 90

subsidiary ledger

Answer 91

sub-account

Answer 92

indirect labour costs

Answer 93

tax fraud; tax evasion

Answer 94

historical cost

Answer 95

maximum technical interest rate

Answer 96

force majeure; act of God

Answer 97

holding company

Answer 98

hyperinflation

Answer 99

mortgage bond

Answer 100

mortgage lien

Answer 101

mortgage debt

Answer 102

in advance; upfront; pre~

Answer 103

intangible asset

Answer 104

real estate

Answer 105

principle of prudence

Answer 106

to come into force

Answer 107

to trade in

Answer 108

dormant account

Answer 109

availment; utilisation; use; draw-down

Answer 110

indirect taxation

Answer 111

indirect labour

Answer 112

endorsement

Answer 113

to endorse

Answer 114

chamber of commerce and industry

Answer 115

owner; proprietor; bearer; holder

Answer 116

bearer stock

Answer 117

bearer certificate

Answer 118

bearer bond

Answer 119

table of contents

Answer 120

collection

Answer 121

effective date

Answer 122

domestic business

Answer 123

internal audit

Answer 124

internal auditor

Answer 125

intracompany sales

Answer 126

internal; intracompany

Answer 127

internal services (→)

Answer 128

intrinsic value

Answer 129

insolvency

Answer 130

repairs and maintenance

Answer 131

repair and maintenance costs

Answer 132

joint venture; syndicate

Answer 133

pooling of interests

Answer 134

bearer scrip

Answer 135

International Monetary Fund (IMF)

Answer 136

internal audit (→)

Answer 137

disability pension

Answer 138

disability insurance

Answer 139

stocktaking; physical inventory count/taking

Answer 140

perpetual inventory taking

Answer 141

inventory valuation method

Answer 142

inventory tag

Answer 143

capital expenditure; investment

Answer 144

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

Answer 145

investment credit

Answer 146

capital spending plan

Answer 147

investment planning analysis (→)

Answer 148

investing activities

Answer 149

investment fund

Answer 150

isolating approach

Answer 151

actual cost

Answer 152

annual account

Answer 153

annual financial statements; year-end closing

Answer 154

notes to the financial statements

Answer 155

audited financial statements

Answer 156

annual audit

Answer 157

annual premium

Answer 158

annual report

Answer 159

annual income

Answer 160

year-end closing

Answer 161

profit/loss for the period before tax

Answer 162

net loss for the period

Answer 163

net income for the year

Answer 164

annual high

Answer 165

annual low

Answer 166

net profit for the period

Answer 167

annual leave

Answer 168

year-on-year comparison

Answer 169

key figures compared to previous year

Answer 170

legal entity

Answer 171

cost estimation

Answer 172

imputed depreciation

Answer 173

imputed costs (→)

Answer 174

imputed interest (→)

Answer 175

spare capacity

Answer 176

idle capacity

Answer 177

capacity utilization; utilization of capacity

Answer 178

utilization of capacity

Answer 179

principal and interest

Answer 180

paid-in capital

Answer 181

capital authorised for issue

Answer 182

share capital; subscribed capital

Answer 183

investment

Answer 184

investment company

Answer 185

investment costs

Answer 186

income from investments

Answer 187

other investments

Answer 188

investment risk

Answer 189

capital share

Answer 190

capital requirements

Answer 191

equity compensation benefits

Answer 192

capital share paid in

Answer 193

capital conservation buffer

Answer 194

capital increase

Answer 195

capital yield

Answer 196

investment income

Answer 197

capital yields tax

Answer 198

statement of cash flows (→)

Answer 199

corporation

Answer 200

to capitalise

Answer 201

discount rate

Answer 202

endowment life insurance

Answer 203

capital market interest rate

Answer 204

capital increase

Answer 205

ROI (return on investment)

Answer 206

capital surplus

Answer 207

paid-in surplus; capital surplus; capital reserves

Answer 208

capital reserves; share premium

Answer 209

capital turnover

Answer 210

capital loss

Answer 211

return on investment

Answer 212

interest on capital

Answer 213

anti-trust law

Answer 214

cash on hand

Answer 215

cash audit

Answer 216

purchase of other financial assets

Answer 217

purchase of investment property

Answer 218

purchase of intangible assets

Answer 219

purchase order

Answer 220

purchasing power

Answer 221

call option

Answer 222

conditional sales contract

Answer 223

security; deposit (für eine Wohnung)

Answer 224

key indicator; ratio; key figure (→)

Answer 225

key data; key performance indicators

Answer 226

tier 1 capital

Answer 227

suit; action

Answer 228

to sue; to file a suit

Answer 229

cause of action

Answer 230

right of action; right to file an action

Answer 231

clause; stipulation

Answer 232

limited partnership

Answer 233

limited partner

Answer 234

consignment

Answer 235

consignee; broker

Answer 236

barter transaction

Answer 237

competence (Fähigkeit); responsibility (Zuständigkeit)

Answer 238

consultant expertise

Answer 239

general partner

Answer 240

complexity costs (→)

Answer 241

economic forecast

Answer 242

competition

Answer 243

bankruptcy

Answer 244

file for bankruptcy

Answer 245

adjudication in bankruptcy; opening of bankruptcy proceedings

Answer 246

creditor in bankruptcy

Answer 247

bankrupt's estate; bankrupt's assets

Answer 248

bankruptcy proceedings

Answer 249

receiver; administrator

Answer 250

receivership

Answer 251

consolidated financial statements and accounting for investments in subsidiaries

Answer 252

consolidated balance sheet

Answer 253

consolidation

Answer 254

principles of consolidation

Answer 255

scope of consolidation

Answer 256

changes to the scope of consolidation

Answer 257

consolidation measure

Answer 258

method of consolidation

Answer 259

consolidation processes

Answer 260

syndicate business; business on joint account

Answer 261

income from syndicate business

Answer 262

financial syndicate; consortium

Answer 263

consumer sentiment index

Answer 264

accounting

Answer 265

chart of accounts

Answer 266

standard chart of accounts

Answer 267

account assignment

Answer 268

current account

Answer 269

restricted account; blocked account

Answer 270

reconciliation of an account

Answer 271

account analysis

Answer 272

statement of account

Answer 273

ledger sheet

Answer 274

current account; open account

Answer 275

overdraft; open credit

Answer 276

supervisory body

Answer 277

control of an entity

Answer 278

penalty for non-fulfilment of contract

Answer 279

general purchasing power approach

Answer 280

consolidated financial statements

Answer 281

audit of the consolidated financial statements

Answer 282

group assets

Answer 283

notes on group assets

Answer 284

consolidated balance sheet

Answer 285

consolidated statement of changes in equity

Answer 286

group net profit or loss

Answer 287

consolidated net loss

Answer 288

group company; affiliate

Answer 289

consolidated retained earnings

Answer 290

consolidated profit/loss for the period

Answer 291

consolidated net profit for the period

Answer 292

consolidated cash flow statement

Answer 293

group management report

Answer 294

parent company

Answer 295

group equity and liabilities

Answer 296

group accounting

Answer 297

principles of group accounting

Answer 298

segment reporting

Answer 299

consolidated net profit

Answer 300

group allocation; group charge

Answer 301

consolidated accumulated deficit

Answer 302

franchise; concession

Answer 303

corporation; corporate entity

Answer 304

corporate income tax; corporation tax

Answer 305

corridor approach

Answer 306

costs; expenses; fees; charges

Answer 307

depreciated cost; net book value

Answer 308

break even, to ~

Answer 309

cost of materials

Answer 310

depreciable costs

Answer 311

capitalised costs

Answer 312

share of costs

Answer 313

consultancy costs

Answer 314

development costs

Answer 315

fixed costs

Answer 316

overhead expenses

Answer 317

estimated cost

Answer 318

marginal cost; differential cost

Answer 319

actual cost

Answer 320

imputed cost

Answer 321

capitalised costs

Answer 322

controllable costs

Answer 323

non-controllable costs

Answer 324

variable costs

Answer 325

prepaid expenses

Answer 326

predetermined cost

Answer 327

cost sheet

Answer 328

cost deviation; cost variance; cost variation

Answer 329

cost analysis

Answer 330

cost-type accounting (→)

Answer 331

cost saving; cost cutting

Answer 332

cost recovery

Answer 333

cost/gain analysis

Answer 334

free of charge

Answer 335

cost account

Answer 336

cost management (→)

Answer 337

cost-benefit analysis (→)

Answer 338

cost-benefit ratio

Answer 339

cost accounting; costing

Answer 340

job costing

Answer 341

cost reduction; cost cutting

Answer 342

cost-cutting measures

Answer 343

cost centre

Answer 344

cost centre settlement

Answer 345

cost-centre accounting (→)

Answer 346

cost structure (→)

Answer 347

cost unit; cost object (→)

Answer 348

cost driver

Answer 349

cost allocation; cost distribution

Answer 350

cost responsibility

Answer 351

cost value

Answer 352

motor vehicle tax

Answer 353

health insurance

Answer 354

credit; loan

Answer 355

unsecured credit

Answer 356

frozen loan

Answer 357

credit line; overdraft facilities

Answer 358

borrowings

Answer 359

short-term credit/loan

Answer 360

credit line; block credit

Answer 361

instalment loan

Answer 362

rediscount credit

Answer 363

loan application

Answer 364

taking out a loan; borrowing

Answer 365

credit report

Answer 366

credit guarantee

Answer 367

loans and receivables

Answer 368

creditworthy

Answer 369

front-end fee; arrangement fee

Answer 370

financial institution; bank

Answer 371

receivables from financial institutions

Answer 372

credit terms

Answer 373

borrowing cost; credit cost

Answer 374

credit limit

Answer 375

line of credit

Answer 376

accounts payable

Answer 377

account payable

Answer 378

credit risk

Answer 379

credit manager

Answer 380

German Banking Act

Answer 381

creditworthiness; credit standing

Answer 382

credit scoring; credit rating

Answer 383

credit commitment

Answer 384

goodwill; fair dealing

Answer 385

accumulated

Answer 386

accumulated unrealised losses

Answer 387

terminable; cancellable

Answer 388

customer; client

Answer 389

doubtful trade receivables; doubtful accounts

Answer 390

customer service

Answer 391

to give notice; to terminate

Answer 392

to dismiss without notice

Answer 393

notice; termination

Answer 394

written notice; notice of termination

Answer 395

notice period; term of notice

Answer 396

probable future benefit; future economic benefit

Answer 397

unredeemed coupons

Answer 398

quote; rate

Answer 399

exchange profit

Answer 400

official quotation

Answer 401

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

Answer 402

exchange loss

Answer 403

short time work

Answer 404

short-term; current

Answer 405

current liabilities

Answer 406

current liabilities

Answer 407

current asset

Answer 408

management report

Answer 409

inventory on hand

Answer 410

warehouse fees; stock holding cost; storage charges

Answer 411

inventory turnover; stock turnover

Answer 412

inventory turnover ratio

Answer 413

real estate; land and buildings

Answer 414

long-term; non-current

Answer 415

non-current liabilities; long-term debts

Answer 416

non-current assets as held for sale

Answer 417

non-current asset

Answer 418

equalisation levy

Answer 419

equalization-of-burden law

Answer 420

debit; debit entry

Answer 421

deferred tax assets

Answer 422

deferred taxes

Answer 423

deferred tax liabilities

Answer 424

current; ongoing; running

Answer 425

non-current expenditure

Controlling - Management Accounting - DE-EN_04 Flashcards

(498 cards)