Controlling - Management Accounting - DE-EN_05 Flashcards

Question

Leistungslohn

Answer 1

incentive wage

Answer 2

defined benefit obligation

Answer 3

defined benefit plan

Answer 4

Benchmarking

Answer 5

activity value analysis (→)

Answer 6

mission statement

Answer 7

head of accounting

Answer 8

steering committee

Answer 9

delivery terms

Answer 10

service level (→)

Answer 11

late delivery

Answer 12

delivery time

Answer 13

on a straight-line basis

Answer 14

straight-line method of depreciation

Answer 15

liquid; solvent

Answer 16

liquidation

Answer 17

liquidation balance sheet

Answer 18

liquidation surplus

Answer 19

liquidation loss

Answer 20

liquidator

Answer 21

liquid assets

Answer 22

liquidity (→)

Answer 23

current ratio

Answer 24

cash ratio

Answer 25

quick ratio

Answer 26

net liquidity

Answer 27

liquidity ratio

Answer 28

liquidity risk

Answer 29

liquidity control

Answer 30

licence (GB); license (US)

Answer 31

royalty; license fee

Answer 32

licence contract

Answer 33

payroll system

Answer 34

payroll accounting

Answer 35

payroll deduction

Answer 36

income tax; pay-as-you-earn (PAYE)

Answer 37

hourly rate of pay

Answer 38

wage negotiations

Answer 39

advance on wages

Answer 40

collateral loan; Lombard loan

Answer 41

lending rate

Answer 42

to cancel; to delete; to clear

Answer 43

gap analysis

Answer 44

default summons; court order to pay

Answer 45

dunning letter; reminder

Answer 46

dunning; to dun

Answer 47

dunning procedure

Answer 48

stockbroker

Answer 49

brokerage; broker's commission

Answer 50

brokerage business

Answer 51

brokering system

Answer 52

management-by concepts (→)

Answer 53

mandate; engagement

Answer 54

mandates in other statutory supervisory boards of companies

Answer 55

industry-wide collective agreement

Answer 56

manual posting

Answer 57

margin income

Answer 58

trademark; brand

Answer 59

trademark right

Answer 60

acquired trademark rights

Answer 61

official market

Answer 62

market capitalisation

Answer 63

market price

Answer 64

fair market price

Answer 65

market risk

Answer 66

fair value; market value

Answer 67

marked-to-market

Answer 68

machinery and equipment

Answer 69

machine hourly rate (→)

Answer 70

significant influence

Answer 71

cost of materials (→)

Answer 72

material costing

Answer 73

tangible assets

Answer 74

substantive law

Answer 75

additional income/profit

Answer 76

majority held enterprise

Answer 77

majority holding; majority interest

Answer 78

multiple voting right

Answer 79

additional value; added value

Answer 80

value added tax

Answer 81

obligation to report; notification requirement

Answer 82

quantity bulk discount

Answer 83

rental expense; rent

Answer 84

to rent; to lease

Answer 85

tenant; lessee

Answer 86

rental income

Answer 87

hire-purchase contract

Answer 88

ancillary rental costs

Answer 89

lease/rental contract

Answer 90

reduction in profit

Answer 91

minority interest; profit/loss attributable to minority interest

Answer 92

minority shareholder

Answer 93

share of results attributable to minority shareholders

Answer 94

minority shareholder

Answer 95

underpayment

Answer 96

minimum lease payments

Answer 97

codetermination

Answer 98

workers' participation; employee participation

Answer 99

co-ownership; joint property

Answer 100

members of executive bodies

Answer 101

membership

Answer 102

joint debtor

Answer 103

means; funds

Answer 104

liquid funds

Answer 105

borrowings

Answer 106

cash holdings; liquid assets

Answer 107

available funds; disposable funds

Answer 108

source of funds

Answer 109

application of funds

Answer 110

cash inflow; injection of funds

Answer 111

co-insurance

Answer 112

monthly salary

Answer 113

monetary items

Answer 114

sample; specimen; pattern

Answer 115

parent company

Answer 116

parent company

Answer 117

growing demand

Answer 118

controlled company

Answer 119

product costing analysis (→)

Answer 120

cash on delivery (c.o.d.)

Answer 121

after-sight bill

Answer 122

back taxes; extra taxes

Answer 123

subsequent(ly)

Answer 124

back taxation

Answer 125

demonstrably committed

Answer 126

past service cost

Answer 127

related party

Answer 128

approximate value

Answer 129

related parties

Answer 130

payment in kind

Answer 131

individual

Answer 132

incidental income

Answer 133

ancillary expenses (costs); additional charges; incidental costs

Answer 134

by-product

Answer 135

face amount; nominal amount; principal amount; par

Answer 136

nominal capital; registered capital

Answer 137

face value; par value

Answer 138

par value of a share

Answer 139

at par value

Answer 140

no-par value

Answer 141

no-par share

Answer 142

net settlement

Answer 143

net amount

Answer 144

net book value

Answer 145

net result; net profit/ loss

Answer 146

net profit

Answer 147

net investment in a foreign operation

Answer 148

net return

Answer 149

working capital

Answer 150

net realisable value

Answer 151

lower of cost or net realisable value

Answer 152

revaluation; reappraisal; reassessment

Answer 153

(asset) revaluation reserve

Answer 154

new business

Answer 155

non-operating expenses

Answer 156

non-operating income

Answer 157

non-operating result

Answer 158

neutrality

Answer 159

reassessment

Answer 160

non-deductible

Answer 161

non-deductible expenses

Answer 162

non-current expenditure

Answer 163

unrealised gain or loss

Answer 164

non-cash expenses

Answer 165

non-compliance

Answer 166

failure to perform

Answer 167

null and void

Answer 168

non-payment

Answer 169

lower of cost or market principle

Answer 170

impairment test

Answer 171

lower of cost or net realisable value

Answer 172

face amount; nominal amount; par value

Answer 173

nominal value; face value; par value; notional amount

Answer 174

normal costing (→)

Answer 175

basic rate; standard rate

Answer 176

central bank

Answer 177

contingency planning

Answer 178

quoted; listed

Answer 179

quoted share

Answer 180

listing; price; quote

Answer 181

zero-base budgeting

Answer 182

efficiency

Answer 183

beneficiary

Answer 184

use; utilisation

Answer 185

Application Service Providing (ASP)

Answer 186

useful life

Answer 187

average/expected useful life

Answer 188

average life

Answer 189

expected life

Answer 190

value in use; use value

Answer 191

utility analysis (→)

Answer 192

cap, ceiling

Answer 193

coupon bond

Answer 194

registered bond

Answer 195

bond issue

Answer 196

bond creditor; bond holder

Answer 197

bond issuer/ debtor

Answer 198

liability; commitment

Answer 199

open items

Answer 200

oath of disclosure

Answer 201

general partnership

Answer 202

open market

Answer 203

disclosure

Answer 204

disclosure requirements

Answer 205

public levy

Answer 206

public authorities; government

Answer 207

funding, public ~

Answer 208

public tender offer

Answer 209

public law; state law

Answer 210

free of charge

Answer 211

without obligation

Answer 212

operating activities

Answer 213

opportunity costs (→)

Answer 214

optional bond; option loan

Answer 215

warrant; option

Answer 216

file; folder

Answer 217

executive/governing body

Answer 218

tax group; scope of consolidation

Answer 219

member of the executive bodies

Answer 220

consolidated tax group (→)

Answer 221

single entity relationship for VAT purposes

Answer 222

original loans and receivables

Answer 223

primary financial instruments

Answer 224

above par; at a premium

Answer 225

below par; at a discount

Answer 226

at par value

Answer 227

liabilities and shareholders' equity; equity and liabilities

Answer 228

deferred income; accounts received in advance

Answer 229

deferred income

Answer 230

deferred income tax liabilities

Answer 231

to recognise as liabilities; to expense

Answer 232

recognition option (for liabilities/provisions)

Answer 233

prohibition on recognition

Answer 234

optionally accountable liability

Answer 235

patent application

Answer 236

patent fees

Answer 237

patent right

Answer 238

patent infringement

Answer 239

letter of comfort (→)

Answer 240

lump-sum taxation

Answer 241

all-inclusive price

Answer 242

general allowance for doubtful accounts (→)

Answer 243

general allowance for bad debts

Answer 244

pension; retirement income

Answer 245

assumed retirement age

Answer 246

pension fund

Answer 247

pension plan

Answer 248

defined benefit pension plan

Answer 249

pension provision

Answer 250

pension provisions recognised in the balance sheet

Answer 251

pension assets

Answer 252

pension liability

Answer 253

pension insurance

Answer 254

pension payment

Answer 255

accrual basis

Answer 256

net profit or loss for the period

Answer 257

not relating to the period; relating to other periods

Answer 258

accrual basis of accounting

Answer 259

legal entity

Answer 260

individual

Answer 261

personnel; staff

Answer 262

personnel department

Answer 263

personnel file

Answer 264

personnel costs; personnel expenses

Answer 265

personnel committee

Answer 266

human resources risks

Answer 267

partnership company

Answer 268

general partner; personally liable partner

Answer 269

pledge; collateral

Answer 270

mortgage bond; Pfandbrief

Answer 271

attachment; garnishment

Answer 272

order of attachment; order to foreclose

Answer 273

by way of pledge

Answer 274

long-term care insurance

Answer 275

disclosure requirements

Answer 276

breach of duty

Answer 277

compulsory insurance

Answer 278

plan; budget

Answer 279

standard costing

Answer 280

curtailment

Answer 281

as scheduled

Answer 282

normal depreciation

Answer 283

financial planning; budgeting

Answer 284

short-term planning

Answer 285

long-term planning

Answer 286

placing; placement; positioning

Answer 287

portfolio concept (→)

Answer 288

transitory item

Answer 289

postal cheque account

Answer 290

postal savings account

Answer 291

analysis of potentials (→)

Answer 292

internship; placement

Answer 293

insurance premium

Answer 294

arrears in premium payments

Answer 295

price variance (→)

Answer 296

quote; quotation; bid

Answer 297

price maintenance; price fixing

Answer 298

price increase

Answer 299

price deduction

Answer 300

price reduction; discount; rebate

Answer 301

price level

Answer 302

price quotation

Answer 303

price risk

Answer 304

price cut-back; drop in price

Answer 305

slump; price drop

Answer 306

for personal use

Answer 307

private law

Answer 308

personal assets

Answer 309

per capita

Answer 310

non-performing loan

Answer 311

portfolio of products and services

Answer 312

manufacturer's liability

Answer 313

production facility; production plant

Answer 314

productivity

Answer 315

to produce; to manufacture

Answer 316

pro forma invoice

Answer 317

prospective application

Answer 318

commission

Answer 319

commission claim

Answer 320

commissions paid

Answer 321

net commission income

Answer 322

commission income

Answer 323

percentage

Answer 324

to sue; to litigate; to prosecute

Answer 325

court and legal costs

Answer 326

activity-based costing

Answer 327

litigation risk

Answer 328

inspection report

Answer 329

to audit (Bücher); to examine; to check

Answer 330

examiner; auditor; inspector

Answer 331

auditability

Answer 332

audit (Bücher); inspection; examination

Answer 333

arithmetical verification

Answer 334

audit engagement

Answer 335

audit committee

Answer 336

auditors' report

Answer 337

audit fees

Answer 338

auditing standards

Answer 339

audit costs

Answer 340

audit requirement

Answer 341

statutory/legal audit requirement

Answer 342

audit date

Answer 343

audit scope

Answer 344

audit period

Answer 345

company disclosure law

Answer 346

TQM (total quality management)

Answer 347

list of references

Answer 348

withholding taxes; taxes withheld at source

Answer 349

cross-checking

Answer 350

quota; rate; proportion

Answer 351

proportionate consolidation

Answer 352

no par value sheet

Answer 353

allowance; discount; rebate

Answer 354

credit line; block credit

Answer 355

credit line agreement

Answer 356

instalment

Answer 357

instalment loan

Answer 358

realisable

Answer 359

to realise; to implement

Answer 360

realised profit

Answer 361

accountability

Answer 362

calculated income tax expenditure

Answer 363

invoice; bill; (Berechnung) calculation

Answer 364

to carry forward to new account

Answer 365

accruals and deferrals; accrual/deferral method of recognition

Answer 366

deferred charges and prepaid expenses

Answer 367

prepaid expenses

Answer 368

accrued income (→)

Answer 369

accrued expense (→)

Answer 370

deferred income

Answer 371

prepaid expenses; (bei langfristigen Posten) deferred charges (→)

Answer 372

deferred income (→)

Answer 373

accrual accounting

Answer 374

reporting; accounting; rendering of accounts

Answer 375

accounting policies

Answer 376

accounting principles

Answer 377

actuarial interest

Answer 378

assumed interest rate; interest rate for accounting purposes

Answer 379

law; right (Rechtsanspruch)

Answer 380

similar rights

Answer 381

leasehold rights

Answer 382

legal obligation

Answer 383

legal risk

Answer 384

legal claim

Answer 385

attorney; lawyer; barrister; solicitor (GB)

Answer 386

legally binding

Answer 387

closed case

Answer 388

abuse of law

Answer 389

jurisdiction

Answer 390

lawsuit; litigation

Answer 391

rediscount

Answer 392

rediscount credit

Answer 393

rediscount rate

Answer 394

refinancing

Answer 395

recourse claims

Answer 396

net earnings; net proceeds; net yield;

Answer 397

net income; net profit

Answer 398

retained earnings; earned surplus

Answer 399

accumulated deficit

Answer 400

net worth; net assets; net equity

Answer 401

pro rata net assets

Answer 402

reinvestment

Answer 403

travel expenses

Answer 404

travel allowance

Answer 405

traveller's cheque

Answer 406

return on investment

Answer 407

profitability

Answer 408

break even analysis

Answer 409

annuity; pension

Answer 410

present value of a future annuity

Answer 411

present value of a current annuity

Answer 412

pension adjustment

Answer 413

anticipated annual pension adjustment

Answer 414

present value of an annuity; annuity value

Controlling - Management Accounting - DE-EN_05 Flashcards

(499 cards)