Controlling - Management Accounting - DE-EN_07 Flashcards

Question

Transaktionskosten

Answer 1

transaction costs

Answer 2

draft; bill of exchange

Answer 3

in good faith

Answer 4

principle of fair dealing

Answer 5

discretionary; fiduciary; in trust

Answer 6

to hold in trust

Answer 7

trust fund

Answer 8

trust/trustee/fiduciary operations

Answer 9

trust company

Answer 10

liabilities (arising) from trust operations

Answer 11

trust assets

Answer 12

trust agreement

Answer 13

to convey; to transfer title

Answer 14

assignment; transfer of ownership/title

Answer 15

transitional provision

Answer 16

transitional provisions

Answer 17

date of transition to IFRS

Answer 18

reconciliation

Answer 19

acquisition; take-over

Answer 20

acquisition at book value

Answer 21

takeover bid

Answer 22

hostile takeover bid

Answer 23

friendly takeover bid

Answer 24

auditable unit

Answer 25

audit; check

Answer 26

over-indebtedness

Answer 27

surplus; profit

Answer 28

profit participation; surplus sharing

Answer 29

unearned premium reserve

Answer 30

transferred financial assets

Answer 31

to monitor; to guard

Answer 32

remittance; bank transfer

Answer 33

transfer order

Answer 34

overvalued

Answer 35

oversubscription

Answer 36

overdraft facility; overdraft loan

Answer 37

overdraft facility

Answer 38

sundry other expenses

Answer 39

revaluation

Answer 40

revaluation reserve

Answer 41

transfer; adjusting journal entry; reposting

Answer 42

reverse acquisition

Answer 43

transfer; regrouping; reclassification

Answer 44

reclassification

Answer 45

allocation; apportionment

Answer 46

allocated costs

Answer 47

pay-as-you-go system

Answer 48

in circulation; outstanding

Answer 49

current assets (→)

Answer 50

to convert; to translate

Answer 51

translation difference; exchange difference

Answer 52

exchange rate

Answer 53

conversion table

Answer 54

turnover; sales (Absatz)

Answer 55

turnover equalization tax

Answer 56

sales revenues

Answer 57

cost of sales

Answer 58

cost of sales method

Answer 59

value added tax; sales tax

Answer 60

single entity relationship for VAT purposes

Answer 61

to refinance; to restructure debts

Answer 62

debt restructuring

Answer 63

free of charge

Answer 64

transition; changeover; conversion

Answer 65

to reorganise; to restructure

Answer 66

reorganisation; restructuring

Answer 67

moving expenses

Answer 68

independent

Answer 69

net unrealised gains

Answer 70

immaterial

Answer 71

unencumbered

Answer 72

unlimited tax liability

Answer 73

indefinite

Answer 74

indefinite term

Answer 75

indefinite period

Answer 76

bad debt; uncollectible

Answer 77

uncollectibility

Answer 78

without consideration; free of charge

Answer 79

accident insurance

Answer 80

work-in-process

Answer 81

unrecorded

Answer 82

unsecured receivable

Answer 83

contingent liability

Answer 84

void; invalid; null and void

Answer 85

non-controllable costs

Answer 86

irredeemable

Answer 87

impracticable

Answer 88

irregularity

Answer 89

unprofitable

Answer 90

inconsistency

Answer 91

undervaluation

Answer 92

to underbid

Answer 93

breakdown; detail

Answer 94

maintenance; support; subsistence

Answer 95

maintenance expenses (costs)

Answer 96

subaccount

Answer 97

subcontractor

Answer 98

company; enterprise

Answer 99

public-sector company

Answer 100

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

Answer 101

affiliated company; affiliate

Answer 102

business analysis

Answer 103

management consultant

Answer 104

business valuation

Answer 105

company owner

Answer 106

acquisition; business combination (Unternehmenszusammenschluss)

Answer 107

going concern

Answer 108

management; corporate governance

Answer 109

corporate philosophy

Answer 110

corporate strategy

Answer 111

corporate strategy risk

Answer 112

divestiture

Answer 113

enterprise value

Answer 114

business combination

Answer 115

entrepreneur

Answer 116

support; benefit (finanziell); subsidy (mit öffentlichen Mitteln fördern)

Answer 117

to examine; to check; to investigate

Answer 118

investigation

Answer 119

subletting

Answer 120

undersubscription

Answer 121

vested employee benefits

Answer 122

not saleable

Answer 123

basic earnings

Answer 124

basic earnings per share

Answer 125

non-interest bearing; interest-free

Answer 126

improbable

Answer 127

immaterial; minor

Answer 128

reason of immateriality

Answer 129

irrevocable

Answer 130

irrevocable credit commitment

Answer 131

irrevocable credit

Answer 132

vacation allowance; holiday pay

Answer 133

cause analysis; root cause analysis

Answer 134

country of origin

Answer 135

to reverse a decision

Answer 136

interlocutory decree

Answer 137

value date

Answer 138

to set a due date

Answer 139

variable rate

Answer 140

legacy system

Answer 141

accountability; responsibility

Answer 142

area of responsibility

Answer 143

saleable; marketable

Answer 144

available-for-sale

Answer 145

disposal; sale

Answer 146

divestment of shareholdings

Answer 147

capital gains

Answer 148

costs of disposal

Answer 149

capital losses

Answer 150

realisable value

Answer 151

association

Answer 152

improvement

Answer 153

leasehold improvement

Answer 154

liabilities (arising) from deposits

Answer 155

foreign currency liability

Answer 156

liabilities due on demand

Answer 157

liabilities due to income tax

Answer 158

trade accounts payable; trade payables

Answer 159

liabilities directly associated with non-current assets held for sale

Answer 160

to incur liabilities

Answer 161

liabilities to associated companies; liabilities to investees/investors (abhängig vom Beteiligungsverhältnis)

Answer 162

unrecorded liabilities

Answer 163

consumption

Answer 164

excise tax

Answer 165

securitisation

Answer 166

posting; entry; booking

Answer 167

affiliated company; affiliate

Answer 168

constructive dividend; hidden profit distribution

Answer 169

association

Answer 170

registered association

Answer 171

contractual agreement

Answer 172

method; procedure

Answer 173

forfeiture; lapse

Answer 174

expiration date

Answer 175

expiration date

Answer 176

available; disposable

Answer 177

temporary restraining order

Answer 178

restraint on encumbrance; drawing restriction; limitation of drawing powers

Answer 179

power of disposal over an asset

Answer 180

comparison

Answer 181

settlement in court

Answer 182

comparable

Answer 183

comparative information

Answer 184

comparability

Answer 185

to compare

Answer 186

administrator in receivership cases; receiver

Answer 187

comparative figure

Answer 188

entertainment tax

Answer 189

remuneration; payment

Answer 190

fixed portion of remuneration

Answer 191

variable portion of remuneration

Answer 192

gearing (GB); leverage (US)

Answer 193

to become statute-barred; to fall under the statute of limitation

Answer 194

statutory limitation period

Answer 195

sale on approval

Answer 196

sale on credit

Answer 197

auction sale

Answer 198

bargain sale

Answer 199

conditional sale

Answer 200

salesman; vendor; seller

Answer 201

terms of sale

Answer 202

sales promotion

Answer 203

sales branch

Answer 204

sales option; put option

Answer 205

sales outlet

Answer 206

sale agreement

Answer 207

to sue; to file a suit; to prosecute

Answer 208

condensed statement of cash flow

Answer 209

extension; deferral

Answer 210

infringement of rights

Answer 211

forfeiture of a right

Answer 212

loss relating to prior years; prior years' charge

Answer 213

losses attributable to minority interest

Answer 214

impending loss

Answer 215

loss absorption; loss compensation

Answer 216

showing a deficit

Answer 217

losses on the disposal of …

Answer 218

losses from currency translation

Answer 219

unrealised losses

Answer 220

assumption of losses; transfer of losses

Answer 221

loss carried forward; accumulated deficit

Answer 222

tax loss carry forward

Answer 223

loss allocation/attribution

Answer 224

to lease; to let

Answer 225

landlord; lessor

Answer 226

letting; leasing; renting

Answer 227

brokered new business

Answer 228

intermediary; broker

Answer 229

assets; wealth

Answer 230

operating assets

Answer 231

movable assets

Answer 232

intangible assets

Answer 233

tangible assets

Answer 234

personal assets

Answer 235

financial position; net assets and financial position

Answer 236

financial position and performance

Answer 237

non-current assets

Answer 238

tangible assets

Answer 239

financial position

Answer 240

wealth management; asset management

Answer 241

economic loss; property damage

Answer 242

net worth tax; property tax; wealth tax

Answer 243

asset transfer

Answer 244

custodian; trustee

Answer 245

asset accepted as collateral

Answer 246

asset pledged as collateral

Answer 247

transferred financial asset

Answer 248

intangible asset

Answer 249

depreciable asset

Answer 250

liquid asset

Answer 251

unencumbered assets

Answer 252

available-for-sale financial assets

Answer 253

capital-forming payments

Answer 254

deemed capital gains tax

Answer 255

to publish

Answer 256

publication

Answer 257

to mortgage

Answer 258

pledging and assigning of accounts receivable

Answer 259

contract of pledge

Answer 260

obligating event

Answer 261

commitment; obligation

Answer 262

offsetable

Answer 263

allocation; charging; clearing; offsetting

Answer 264

clearing account

Answer 265

transfer price; intercompany price

Answer 266

crossed cheque (GB); crossed check (US)

Answer 267

merger surplus; surplus on merger

Answer 268

asset retirement by scrapping

Answer 269

indebtedness

Answer 270

debt ratio

Answer 271

unemployment insurance

Answer 272

business interruption insurance

Answer 273

direct insurance

Answer 274

burglary insurance

Answer 275

liability insurance

Answer 276

disability insurance

Answer 277

medical insurance

Answer 278

old-age insurance

Answer 279

social security insurance

Answer 280

accident insurance

Answer 281

insurance claim

Answer 282

insurance premium

Answer 283

prepaid insurance premiums

Answer 284

insurance coverage

Answer 285

insurance business

Answer 286

actuarial assumptions

Answer 287

actuarial calculations

Answer 288

actuarial gains and losses

Answer 289

actuarial principles

Answer 290

actuarial appraisal

Answer 291

actuarial present value of promised retirement benefits

Answer 292

policyholder; insurant; insuree; insured

Answer 293

statutory insurance limit

Answer 294

insurance risk

Answer 295

insurance coverage

Answer 296

insurance tax

Answer 297

actuarial risk

Answer 298

insurance policy

Answer 299

insured value; face value of a policy

Answer 300

pension entitlement

Answer 301

public utility

Answer 302

understandability; comprehensibility

Answer 303

to pay taxes on

Answer 304

cost distribution; cost allocation

Answer 305

contract; agreement

Answer 306

onerous contract

Answer 307

parol agreement; verbal agreement

Answer 308

contractual time to maturity

Answer 309

contract portfolio; existing contracts

Answer 310

deal approval

Answer 311

contractual liability

Answer 312

contractual obligation

Answer 313

contractual rights

Answer 314

confidential

Answer 315

representative; agent

Answer 316

sales; distribution

Answer 317

sales promotion

Answer 318

cost of distribution; selling costs

Answer 319

assets under management

Answer 320

administration

Answer 321

administration costs

Answer 322

administrative board

Answer 323

administrative

Answer 324

dilutive potential ordinary shares

Answer 325

diluted earnings

Answer 326

earnings per share (diluted)

Answer 327

beyond budgeting

Answer 328

to waive a claim

Answer 329

interest bearing

Answer 330

interest-bearing loans and borrowings

Answer 331

yield; interest rate; coupon (bonds)

Answer 332

default (Nichtzahlung einer Verbindlichkeit); delay (zeitlich)

Answer 333

default interest

Answer 334

phantom share

Answer 335

full consolidation; comprehensive consolidation

Answer 336

full costing (→)

Answer 337

power of attorney

Answer 338

completeness

Answer 339

execution; enforcement

Answer 340

owner-occupied property

Answer 341

advance dividend

Answer 342

expected useful life

Answer 343

advance payment; payment on account

Answer 344

advance premium payment

Answer 345

prepayments of a minimum funding requirement

Answer 346

previous year

Answer 347

year-on-year comparison

Answer 348

preliminary costing; estimate (→)

Answer 349

pre-emptive right; right of first refusal

Answer 350

initial account assignment

Answer 351

inventories

Answer 352

early retirement

Answer 353

prudence; caution

Answer 354

vice chairman; deputy chairman

Answer 355

contingency reserve

Answer 356

executive board; management board

Answer 357

member of the board; board member

Answer 358

chairman of the board; chief executive officer

Answer 359

deduction of input tax

Answer 360

profit before tax; pre-tax profit

Answer 361

advantage; benefit

Answer 362

pecuniary advantage

Answer 363

carry forward (auf dem Konto)

Answer 364

preference share

Answer 365

venture capital

Answer 366

devaluation

Answer 367

revaluation

Answer 368

International Monetary Fund (IMF)

Answer 369

exchange gains and losses

Answer 370

currency risk

Answer 371

currency translation; currency conversion

Answer 372

currency translation expenses

Answer 373

income from currency translation

Answer 374

orphan's benefit

Answer 375

convertible debenture; convertible bond

Answer 376

subscribed convertible debenture

Answer 377

conversion of securities

Answer 378

conversion price

Answer 379

conversion right

Answer 380

merchandise

Answer 381

opening inventory

Answer 382

outgoing goods; goods issue

Answer 383

commodity exchange

Answer 384

incoming goods; goods receipt

Answer 385

cost of sales

Answer 386

registered trade mark

Answer 387

maintenance contract

Answer 388

note; bill of exchange

Answer 389

discountable bill of exchange

Answer 390

discounted note

Answer 391

to issue a note

Answer 392

matured note

Answer 393

draft note

Answer 394

after-sight bill

Answer 395

unpaid note

Answer 396

dishonoured bill

Answer 397

renewed bill; rollover note

Answer 398

bill at sight

Answer 399

acceptance credit

Answer 400

exchange rate

Answer 401

due to exchange rate movements

Answer 402

changes in cash and cash equivalents due to exchange rate movements

Answer 403

exchange rate fluctuations

Answer 404

liability on bills of exchange

Controlling - Management Accounting - DE-EN_07 Flashcards

(497 cards)