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deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_07 > Flashcards

Controlling - Management Accounting - DE-EN_07 Flashcards

1
Q

Teilzahlungskredit

A

instalment credit

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2
Q

temporäre Differenz

A

temporary difference

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3
Q

Tendenz

A

trend

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4
Q

Tendenz, fallende ~

A

downtrend

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5
Q

Tendenz, steigende ~

A

uptrend

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6
Q

Termin

A

deadline

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7
Q

Terminbörse

A

futures exchange

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8
Q

Termineinlage

A

time deposit; fixed deposit

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9
Q

Termingeld

A

time deposits

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10
Q

Termingeschäfte

A

futures; forward contracts

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11
Q

Terminkauf

A

forward purchase; futures

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12
Q

Terminkurs

A

forward rate

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13
Q

Terminplanung

A

scheduling

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14
Q

Terminpreis (an der Börse)

A

future price

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15
Q

testiert

A

certified

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16
Q

Thesaurierung

A

retention of earning

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17
Q

Tilgung

A

repayment; amortisation; redemption

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18
Q

Tochtergesellschaft

A

subsidiary

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19
Q

Tochtergesellschaft, 100 %

A

wholly-owned subsidiary

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20
Q

Tochtergesellschaft, über 50 %

A

subsidiary

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21
Q

Tochtergesellschaft, unter 50 %

A

affiliate

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22
Q

Tochterunternehmen

A

subsidiary

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23
Q

Tranche

A

tranche

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24
Q

Transaktion zu Marktbedingungen

A

arm’s length transaction

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25
Q

Transaktionskosten

A

transaction costs

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26
Q

Trassant

A

drawer

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27
Q

Trassat

A

drawee

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28
Q

Tratte

A

draft; bill of exchange

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29
Q

Treu und Glauben

A

in good faith

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30
Q

Treu und Glauben, nach ~

A

principle of fair dealing

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31
Q

Treuhand

A

trust

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32
Q

Treuhänder

A

trustee

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33
Q

treuhänderisch

A

discretionary; fiduciary; in trust

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34
Q

treuhänderisch verwalten

A

to hold in trust

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35
Q

Treuhandfond

A

trust fund

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36
Q

Treuhandgeschäft

A

trust/trustee/fiduciary operations

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37
Q

Treuhandgesellschaft

A

trust company

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38
Q

Treuhandverbindlichkeiten

A

liabilities (arising) from trust operations

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39
Q

Treuhandvermögen

A

trust assets

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40
Q

Treuhandvertrag

A

trust agreement

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41
Q

über pari

A

above par

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42
Q

überarbeiten

A

revise

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43
Q

übereignen

A

to convey; to transfer title

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44
Q

Übereignung

A

assignment; transfer of ownership/title

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45
Q

Übereinkommen

A

agreement

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46
Q

überfällig

A

overdue

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47
Q

Übergangsbestimmung

A

transitional provision

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48
Q

Übergangsvorschriften

A

transitional provisions

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49
Q

Übergangszeitpunkt auf IFRS

A

date of transition to IFRS

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50
Q

Überleitungsrechnung

A

reconciliation

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51
Q

Übernahme

A

acquisition; take-over

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52
Q

Übernahme zum Buchwert

A

acquisition at book value

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53
Q

Übernahmeangebot

A

takeover bid

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54
Q

Übernahmeangebot, feindliches ~

A

hostile takeover bid

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55
Q

Übernahmeangebot, freundliches ~

A

friendly takeover bid

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56
Q

überprüfbare Einheit

A

auditable unit

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57
Q

Überprüfung

A

audit; check

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58
Q

Überschuldung

A

over-indebtedness

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59
Q

Überschuss

A

surplus; profit

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60
Q

Überschussbeteiligung

A

profit participation; surplus sharing

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61
Q

übersteigen

A

to exceed

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62
Q

Überstunden

A

overtime

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63
Q

Übertrag, Beitrags~

A

unearned premium reserve

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64
Q

übertragene finanzielle Vermögenswerte

A

transferred financial assets

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65
Q

überwachen

A

to monitor; to guard

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66
Q

Überweisung

A

remittance; bank transfer

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67
Q

Überweisungsauftrag

A

transfer order

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68
Q

überwertet

A

overvalued

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69
Q

Überzeichnung

A

oversubscription

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70
Q

Überziehung

A

overdraft

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71
Q

Überziehungskredit

A

overdraft facility; overdraft loan

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72
Q

Überziehungsrahmen

A

overdraft facility

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73
Q

übrige sonstige Aufwendungen

A

sundry other expenses

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74
Q

Umbewertung

A

revaluation

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75
Q

Umbewertungsrücklage

A

revaluation reserve

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76
Q

Umbuchung

A

transfer; adjusting journal entry; reposting

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77
Q

umgekehrter Unternehmenserwerb

A

reverse acquisition

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78
Q

Umgliederung

A

transfer; regrouping; reclassification

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79
Q

Umgruppierung

A

reclassification

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80
Q

Umlage

A

allocation; apportionment

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81
Q

Umlagekosten

A

allocated costs

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82
Q

Umlageverfahren

A

pay-as-you-go system

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83
Q

Umlauf, im ~ befindlich

A

in circulation; outstanding

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84
Q

Umlaufvermögen

A

current assets (→)

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85
Q

umrechnen (von Währungen)

A

to convert; to translate

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86
Q

Umrechnungsdifferenz

A

translation difference; exchange difference

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87
Q

Umrechnungskurs

A

exchange rate

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88
Q

Umrechnungstabelle

A

conversion table

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89
Q

Umsatz

A

turnover; sales (Absatz)

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90
Q

Umsatzausgleichssteuer

A

turnover equalization tax

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91
Q

Umsatzerlöse

A

sales revenues

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92
Q

Umsatzkosten

A

cost of sales

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93
Q

Umsatzkostenverfahren

A

cost of sales method

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94
Q

Umsatzsteuer

A

value added tax; sales tax

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95
Q

umsatzsteuerliches Organschaftsverhältnis

A

single entity relationship for VAT purposes

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96
Q

umschulden

A

to refinance; to restructure debts

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97
Q

Umschuldung

A

debt restructuring

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98
Q

umsonst

A

free of charge

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99
Q

Umstellung

A

transition; changeover; conversion

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100
Q

umwandeln

A

to reorganise; to restructure

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101
Q

Umwandlung

A

reorganisation; restructuring

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102
Q

Umzugskosten

A

moving expenses

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103
Q

unabhängig

A

independent

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104
Q

unausgewiesene Erträge

A

net unrealised gains

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105
Q

unbedeutend

A

immaterial

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106
Q

unbelastet

A

unencumbered

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107
Q

unbeschränkte Steuerpflicht

A

unlimited tax liability

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108
Q

unbestimmt

A

indefinite

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109
Q

unbestimmte Laufzeit

A

indefinite term

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110
Q

unbestimmte Zeit

A

indefinite period

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111
Q

uneinbringliche Forderung

A

bad debt; uncollectible

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112
Q

Uneinbringlichkeit

A

uncollectibility

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113
Q

unentgeltlich

A

without consideration; free of charge

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114
Q

Unfall

A

accident

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115
Q

Unfallversicherung

A

accident insurance

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116
Q

unfertige Erzeugnisse

A

work-in-process

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117
Q

ungebucht

A

unrecorded

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118
Q

ungesicherte Forderung

A

unsecured receivable

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119
Q

ungewisse Verbindlichkeit

A

contingent liability

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120
Q

ungültig

A

void; invalid; null and void

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121
Q

unkontrollierbare Kosten

A

non-controllable costs

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122
Q

Unkosten

A

expenses

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123
Q

unkündbar

A

irredeemable

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124
Q

unpraktikabel

A

impracticable

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125
Q

Unregelmäßigkeit

A

irregularity

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126
Q

unrentabel

A

unprofitable

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127
Q

unselbstständig

A

dependent

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128
Q

Unstetigkeit

A

inconsistency

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129
Q

unter pari

A

below par

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130
Q

Unterbewertung

A

undervaluation

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131
Q

unterbieten

A

to underbid

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132
Q

Untergliederung

A

breakdown; detail

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133
Q

Unterhalt

A

maintenance; support; subsistence

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134
Q

Unterhaltsaufwendungen

A

alimony

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135
Q

Unterhaltungskosten

A

maintenance expenses (costs)

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136
Q

Unterkonto

A

subaccount

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137
Q

Unterlieferant

A

subcontractor

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138
Q

Unternehmen

A

company; enterprise

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139
Q

Unternehmen der öffentlichen Hand

A

public-sector company

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140
Q

Unternehmen, Beteiligungs~

A

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

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141
Q

Unternehmen, erwerbendes ~

A

acquirer

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142
Q

Unternehmen, erworbenes ~

A

acquiree

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143
Q

Unternehmen, verbundenes ~

A

affiliated company; affiliate

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144
Q

Unternehmensanalyse

A

business analysis

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145
Q

Unternehmensberater

A

management consultant

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146
Q

Unternehmensbereich

A

division

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147
Q

Unternehmensbewertung

A

business valuation

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148
Q

Unternehmenseigner

A

company owner

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149
Q

Unternehmenserwerb

A

acquisition; business combination (Unternehmenszusammenschluss)

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150
Q

Unternehmensfortführung

A

going concern

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151
Q

Unternehmensführung

A

management; corporate governance

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152
Q

Unternehmensphilosophie

A

corporate philosophy

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153
Q

Unternehmensstrategie

A

corporate strategy

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154
Q

unternehmensstrategisches Risiko

A

corporate strategy risk

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155
Q

Unternehmensverkauf

A

divestiture

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156
Q

Unternehmenswert

A

enterprise value

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157
Q

Unternehmenszusammenschluss

A

business combination

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158
Q

Unternehmer

A

entrepreneur

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159
Q

Unterposition

A

sub-item

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160
Q

unterschreiben

A

to sign

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161
Q

Unterschrift

A

signature

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162
Q

Unterstützung

A

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

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163
Q

untersuchen

A

to examine; to check; to investigate

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164
Q

Untersuchung

A

investigation

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165
Q

Untervermietung

A

subletting

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166
Q

Unterzeichnung

A

undersubscription

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167
Q

unverfallbare Leistungen an Arbeitnehmer

A

vested employee benefits

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168
Q

unverkäuflich

A

not saleable

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169
Q

unverwässert

A

basic

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170
Q

unverwässertes Ergebnis

A

basic earnings

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171
Q

unverwässertes Ergebnis je Aktie

A

basic earnings per share

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172
Q

unverzinslich

A

non-interest bearing; interest-free

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173
Q

unwahrscheinlich

A

improbable

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174
Q

unwesentlich

A

immaterial; minor

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175
Q

Unwesentlichkeitsgrund

A

reason of immateriality

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176
Q

unwiderruflich

A

irrevocable

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177
Q

unwiderrufliche Kreditzusage

A

irrevocable credit commitment

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178
Q

unwiderruflicher Kredit

A

irrevocable credit

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179
Q

Urheberrecht

A

copyright

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180
Q

Urlaub

A

vacation

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181
Q

Urlaubsgeld

A

vacation allowance; holiday pay

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182
Q

Ursachenanalyse

A

cause analysis; root cause analysis

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183
Q

Ursprungsland

A

country of origin

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184
Q

Urteil aufheben

A

to reverse a decision

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185
Q

Urteil, vorläufiges ~

A

interlocutory decree

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186
Q

Valuta

A

value date

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187
Q

valutieren

A

to set a due date

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188
Q

variabel

A

variable

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189
Q

variabler Satz

A

variable rate

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190
Q

Verabschiedung

A

enactment

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191
Q

veraltetes System

A

legacy system

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192
Q

Veränderung

A

change

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193
Q

Verantwortlichkeit

A

accountability; responsibility

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194
Q

Verantwortungsbereich

A

area of responsibility

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195
Q

veräußerbar

A

saleable; marketable

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196
Q

veräußerbar, jederzeit ~

A

available-for-sale

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197
Q

Veräußerung

A

disposal; sale

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198
Q

Veräußerung von Beteiligungen

A

divestment of shareholdings

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199
Q

Veräußerungsgewinne

A

capital gains

200
Q

Veräußerungskosten

A

costs of disposal

201
Q

Veräußerungsverluste

A

capital losses

202
Q

Veräußerungswert

A

realisable value

203
Q

Verband

A

association

204
Q

Verbesserung

A

improvement

205
Q

Verbesserung an Miet- oder Pachtgegenständen

A

leasehold improvement

206
Q

Verbindlichkeit

A

liability

207
Q

Verbindlichkeit, Depot~

A

liabilities (arising) from deposits

208
Q

Verbindlichkeit, Fremdwährungs~

A

foreign currency liability

209
Q

Verbindlichkeit, täglich fällige ~en

A

liabilities due on demand

210
Q

Verbindlichkeiten aus Ertragsteuern

A

liabilities due to income tax

211
Q

Verbindlichkeiten aus Lieferungen und Leistungen

A

trade accounts payable; trade payables

212
Q

Verbindlichkeiten direkt aus zur Veräußerung gehaltenen langfristigen Vermögensgegenständen

A

liabilities directly associated with non-current assets held for sale

213
Q

Verbindlichkeiten eingehen

A

to incur liabilities

214
Q

Verbindlichkeiten gegenüber Beteiligungsunternehmen

A

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

215
Q

Verbindlichkeiten, unverbuchte ~

A

unrecorded liabilities

216
Q

Verbrauch

A

consumption

217
Q

Verbraucher

A

consumer

218
Q

Verbrauchssteuer

A

excise tax

219
Q

Verbriefung

A

securitisation

220
Q

Verbuchung

A

posting; entry; booking

221
Q

verbundenes Unternehmen

A

affiliated company; affiliate

222
Q

verdeckte Gewinnausschüttung

A

constructive dividend; hidden profit distribution

223
Q

Verein

A

association

224
Q

Verein, eingetragener ~

A

registered association

225
Q

Vereinbarung

A

agreement

226
Q

Vereinbarung, vertragliche ~

A

contractual agreement

227
Q

Verfahren

A

method; procedure

228
Q

Verfall (von Rechten)

A

forfeiture; lapse

229
Q

Verfalldatum

A

expiration date

230
Q

verfallen (auslaufen)

A

to expire

231
Q

Verfallstermin

A

expiration date

232
Q

verfügbar

A

available; disposable

233
Q

Verfügung, einstweilige ~

A

temporary restraining order

234
Q

Verfügungsbeschränkung

A

restraint on encumbrance; drawing restriction; limitation of drawing powers

235
Q

Verfügungsgewalt über einen Vermögenswert

A

power of disposal over an asset

236
Q

Vergleich

A

comparison

237
Q

Vergleich, gerichtlicher ~

A

settlement in court

238
Q

vergleichbar

A

comparable

239
Q

vergleichbare Information

A

comparative information

240
Q

Vergleichbarkeit

A

comparability

241
Q

vergleichen

A

to compare

242
Q

Vergleichsverwalter

A

administrator in receivership cases; receiver

243
Q

Vergleichszahl

A

comparative figure

244
Q

Vergnügungssteuer

A

entertainment tax

245
Q

Vergütung

A

remuneration; payment

246
Q

Vergütungsbestandteil, fester ~

A

fixed portion of remuneration

247
Q

Vergütungsbestandteil, variabler ~

A

variable portion of remuneration

248
Q

Verhältnis von Fremd- zu Eigenkapital

A

gearing (GB); leverage (US)

249
Q

Verhältniszahl

A

ratio

250
Q

verjähren

A

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

251
Q

Verjährungsfrist

A

statutory limitation period

252
Q

Verkauf

A

sale

253
Q

Verkauf auf Probe

A

sale on approval

254
Q

Verkauf auf Ziel

A

sale on credit

255
Q

Verkauf durch Versteigerung

A

auction sale

256
Q

Verkauf mit Preisnachlass

A

bargain sale

257
Q

Verkauf unter Eigentumsvorbehalt

A

conditional sale

258
Q

Verkäufer

A

salesman; vendor; seller

259
Q

verkäuflich

A

saleable

260
Q

Verkaufsbedingungen

A

terms of sale

261
Q

Verkaufsförderung

A

sales promotion

262
Q

Verkaufsniederlassung

A

sales branch

263
Q

Verkaufsoption

A

sales option; put option

264
Q

Verkaufsstelle

A

sales outlet

265
Q

Verkaufsvertrag

A

sale agreement

266
Q

verklagen

A

to sue; to file a suit; to prosecute

267
Q

verkürzte Kapitalflussrechnung

A

condensed statement of cash flow

268
Q

Verlängerung

A

extension; deferral

269
Q

Verletzung von Rechten

A

infringement of rights

270
Q

Verlust

A

loss

271
Q

Verlust eines Rechtes

A

forfeiture of a right

272
Q

Verlust, auf die Vorjahre bezogen

A

loss relating to prior years; prior years’ charge

273
Q

Verlust, auf konzernfremde Gesellschafter entfallend

A

losses attributable to minority interest

274
Q

Verlust, drohender ~

A

impending loss

275
Q

Verlustausgleich

A

loss absorption; loss compensation

276
Q

Verlustausweis

A

showing a deficit

277
Q

Verluste aus dem Abgang von …

A

losses on the disposal of …

278
Q

Verluste aus Währungsumrechnung

A

losses from currency translation

279
Q

Verluste, nicht realisierte ~

A

unrealised losses

280
Q

Verlustübernahme

A

assumption of losses; transfer of losses

281
Q

Verlustvortrag

A

loss carried forward; accumulated deficit

282
Q

Verlustvortrag, steuerlicher ~

A

tax loss carry forward

283
Q

Verlustzuweisung

A

loss allocation/attribution

284
Q

vermieten

A

to lease; to let

285
Q

Vermieter

A

landlord; lessor

286
Q

Vermietung

A

letting; leasing; renting

287
Q

Verminderung

A

decrease

288
Q

vermitteltes Neugeschäft

A

brokered new business

289
Q

Vermittler

A

intermediary; broker

290
Q

Vermittlungsgeschäft

A

brokerage

291
Q

Vermögen

A

assets; wealth

292
Q

Vermögen, Betriebs~

A

operating assets

293
Q

Vermögen, bewegliches ~

A

movable assets

294
Q

Vermögen, immaterielles ~

A

intangible assets

295
Q

Vermögen, materielles ~

A

tangible assets

296
Q

Vermögen, Privat~

A

personal assets

297
Q

Vermögens- und Finanzlage

A

financial position; net assets and financial position

298
Q

Vermögens-, Finanz- und Ertragslage

A

financial position and performance

299
Q

Vermögensgegenstand

A

asset

300
Q

Vermögensgegenstände, langfristige ~

A

non-current assets

301
Q

Vermögensgegenstände, materielle ~

A

tangible assets

302
Q

Vermögenslage

A

financial position

303
Q

Vermögensmanagement

A

wealth management; asset management

304
Q

Vermögensschaden

A

economic loss; property damage

305
Q

Vermögenssteuer

A

net worth tax; property tax; wealth tax

306
Q

Vermögenstransfer

A

asset transfer

307
Q

Vermögensverwalter

A

custodian; trustee

308
Q

Vermögenswert

A

asset

309
Q

Vermögenswert, als Sicherheit angenommener ~

A

asset accepted as collateral

310
Q

Vermögenswert, als Sicherheit übertragener ~

A

asset pledged as collateral

311
Q

Vermögenswert, übertragener finanzieller ~

A

transferred financial asset

312
Q

Vermögenswert, immaterieller ~

A

intangible asset

313
Q

Vermögenswert, abschreibungsfähiger ~

A

depreciable asset

314
Q

Vermögenswert, liquider ~

A

liquid asset

315
Q

Vermögenswerte, unbelastete ~

A

unencumbered assets

316
Q

Vermögenswerte, zur Veräußerung verfügbare finanzielle ~

A

available-for-sale financial assets

317
Q

vermögenswirksame Leistungen

A

capital-forming payments

318
Q

Vermögenszuwachssteuer

A

deemed capital gains tax

319
Q

veröffentlichen

A

to publish

320
Q

Veröffentlichung

A

publication

321
Q

Verordnung (Erlass)

A

decree

322
Q

verpachten

A

to lease

323
Q

verpfänden

A

to pledge

324
Q

verpfänden, dinglich ~

A

to mortgage

325
Q

Verpfändung

A

pledge

326
Q

Verpfändung und Abtretung von Forderungen

A

pledging and assigning of accounts receivable

327
Q

Verpfändungsvertrag

A

contract of pledge

328
Q

verpflichtendes Ereignis

A

obligating event

329
Q

Verpflichtung

A

commitment; obligation

330
Q

verrechenbar

A

offsetable

331
Q

verrechnen

A

to net

332
Q

Verrechnung

A

allocation; charging; clearing; offsetting

333
Q

Verrechnung, nach der ~ von Steuern

A

after tax

334
Q

Verrechnungskonto

A

clearing account

335
Q

Verrechnungspreis

A

transfer price; intercompany price

336
Q

Verrechnungsscheck

A

crossed cheque (GB); crossed check (US)

337
Q

Versammlung

A

meeting

338
Q

Verschmelzung (von Gesellschaften)

A

merger

339
Q

Verschmelzungsmehrwert

A

merger surplus; surplus on merger

340
Q

Verschrottung

A

scrapping

341
Q

Verschrottung eines Anlagegutes

A

asset retirement by scrapping

342
Q

Verschuldung

A

indebtedness

343
Q

Verschuldungsgrad

A

debt ratio

344
Q

Versicherer

A

insurer

345
Q

Versicherung

A

insurance

346
Q

Versicherung, Arbeitslosen~

A

unemployment insurance

347
Q

Versicherung, Betriebsunterbrechungs~

A

business interruption insurance

348
Q

Versicherung, Direkt~

A

direct insurance

349
Q

Versicherung, Einbruchs~

A

burglary insurance

350
Q

Versicherung, Haftpflicht~

A

liability insurance

351
Q

Versicherung, Invaliditäts~

A

disability insurance

352
Q

Versicherung, Kranken~

A

medical insurance

353
Q

Versicherung, Pensions~

A

old-age insurance

354
Q

Versicherung, Sozial~

A

social security insurance

355
Q

Versicherung, Unfall~

A

accident insurance

356
Q

Versicherungsanspruch

A

insurance claim

357
Q

Versicherungsbeitrag

A

insurance premium

358
Q

Versicherungsbeiträge, vorausbezahlte ~

A

prepaid insurance premiums

359
Q

Versicherungsdeckung

A

insurance coverage

360
Q

Versicherungsgeschäft

A

insurance business

361
Q

versicherungsmathematisch

A

actuarial

362
Q

versicherungsmathematische Annahmen

A

actuarial assumptions

363
Q

versicherungsmathematische Berechnungen

A

actuarial calculations

364
Q

versicherungsmathematische Gewinne und Verluste

A

actuarial gains and losses

365
Q

versicherungsmathematische Grundsätze

A

actuarial principles

366
Q

versicherungsmathematische Gutachten

A

actuarial appraisal

367
Q

versicherungsmathematischer Barwert der zugesagten Versorgungsleistungen

A

actuarial present value of promised retirement benefits

368
Q

Versicherungsnehmer

A

policyholder; insurant; insuree; insured

369
Q

Versicherungspflichtgrenze

A

statutory insurance limit

370
Q

Versicherungsrisiko

A

insurance risk

371
Q

Versicherungsschutz

A

insurance coverage

372
Q

Versicherungssteuer

A

insurance tax

373
Q

versicherungstechnisch

A

actuarial

374
Q

versicherungstechnisches Risiko

A

actuarial risk

375
Q

Versicherungsvertrag

A

insurance policy

376
Q

Versicherungswert

A

insured value; face value of a policy

377
Q

Versorgungsanwartschaft

A

pension entitlement

378
Q

Versorgungsbetrieb

A

public utility

379
Q

Verständlichkeit

A

understandability; comprehensibility

380
Q

versteuern

A

to pay taxes on

381
Q

Verteilung von Kosten

A

cost distribution; cost allocation

382
Q

Vertrag

A

contract; agreement

383
Q

Vertrag, belastender ~

A

onerous contract

384
Q

Vertrag, mündlicher ~

A

parol agreement; verbal agreement

385
Q

vertragliche Restlaufzeit

A

contractual time to maturity

386
Q

Vertragsbestand

A

contract portfolio; existing contracts

387
Q

Vertragsbestätigung

A

deal approval

388
Q

Vertragshaftung

A

contractual liability

389
Q

Vertragspflicht

A

contractual obligation

390
Q

Vertragsrechte

A

contractual rights

391
Q

Vertragstrafe

A

penalty

392
Q

vertraulich

A

confidential

393
Q

Vertreter

A

representative; agent

394
Q

Vertrieb

A

sales; distribution

395
Q

Vertriebsförderung

A

sales promotion

396
Q

Vertriebskosten

A

cost of distribution; selling costs

397
Q

verwaltetes Vermögen

A

assets under management

398
Q

Verwaltung

A

administration

399
Q

Verwaltungskosten

A

administration costs

400
Q

Verwaltungsrat

A

administrative board

401
Q

verwaltungstechnisch

A

administrative

402
Q

verwässernde potenzielle Stammaktien

A

dilutive potential ordinary shares

403
Q

verwässert

A

diluted

404
Q

verwässertes Ergebnis

A

diluted earnings

405
Q

verwässertes Ergebnis je Aktie

A

earnings per share (diluted)

406
Q

Verwässerung

A

dilution

407
Q

Verzicht auf Budgetierung

A

beyond budgeting

408
Q

verzichten, auf einen Anspruch ~

A

to waive a claim

409
Q

Verzichtserklärung

A

waiver

410
Q

verzinslich

A

interest bearing

411
Q

verzinsliche Ausleihungen

A

interest-bearing loans and borrowings

412
Q

Verzinsung

A

yield; interest rate; coupon (bonds)

413
Q

Verzögerung

A

delay

414
Q

Verzug

A

default (Nichtzahlung einer Verbindlichkeit); delay (zeitlich)

415
Q

Verzugsstrafe

A

penalty

416
Q

Verzugszinsen

A

default interest

417
Q

virtuelle Aktie

A

phantom share

418
Q

Vollkonsolidierung

A

full consolidation; comprehensive consolidation

419
Q

Vollkostenkalkulation

A

full costing (→)

420
Q

Vollmacht

A

power of attorney

421
Q

Vollständigkeit

A

completeness

422
Q

Vollstreckung

A

execution; enforcement

423
Q

vom Eigentümer selbstgenutzte Immobilien

A

owner-occupied property

424
Q

Vorabdividende

A

advance dividend

425
Q

Voranschlag

A

estimate

426
Q

voraussichtliche Nutzungsdauer

A

expected useful life

427
Q

Vorauszahlung

A

advance payment; payment on account

428
Q

Vorauszahlung, Beitrags~

A

advance premium payment

429
Q

Vorauszahlungen im Rahmen von Mindestdotierungsvorschriften

A

prepayments of a minimum funding requirement

430
Q

Vorjahr

A

previous year

431
Q

Vorjahresvergleich

A

year-on-year comparison

432
Q

Vorkalkulation

A

preliminary costing; estimate (→)

433
Q

Vorkaufsrecht

A

pre-emptive right; right of first refusal

434
Q

Vorkontierung

A

initial account assignment

435
Q

Vorräte

A

inventories

436
Q

Vorruhestand

A

early retirement

437
Q

Vorschau

A

forecast

438
Q

Vorschuss

A

advance

439
Q

Vorsicht

A

prudence; caution

440
Q

Vorsichtsprinzip

A

prudence

441
Q

Vorsitzender

A

chairman

442
Q

Vorsitzender, stellvertretender ~

A

vice chairman; deputy chairman

443
Q

Vorsorge

A

provision

444
Q

Vorsorgerücklage

A

contingency reserve

445
Q

Vorstand

A

executive board; management board

446
Q

Vorstandsmitglied

A

member of the board; board member

447
Q

Vorstandsvorsitzender

A

chairman of the board; chief executive officer

448
Q

Vorsteuer

A

input tax

449
Q

Vorsteuerabzug

A

deduction of input tax

450
Q

Vorsteuergewinn

A

profit before tax; pre-tax profit

451
Q

Vorteil

A

advantage; benefit

452
Q

Vorteil, geldwerter ~

A

pecuniary advantage

453
Q

Vortrag

A

carry forward (auf dem Konto)

454
Q

Vorzugsaktie

A

preference share

455
Q

Wagniskapital

A

venture capital

456
Q

wahrscheinlich

A

probable

457
Q

Währung

A

currency

458
Q

Währungsabwertung

A

devaluation

459
Q

Währungsaufwertung

A

revaluation

460
Q

Währungsfonds, Internationaler ~ (IWF)

A

International Monetary Fund (IMF)

461
Q

Währungsgewinne und -verluste

A

exchange gains and losses

462
Q

Währungsrisiko

A

currency risk

463
Q

Währungsumrechnung

A

currency translation; currency conversion

464
Q

Währungsumrechnung, Aufwendungen aus der ~

A

currency translation expenses

465
Q

Währungsumrechnung, Erträge aus der ~

A

income from currency translation

466
Q

Waisenrente

A

orphan’s benefit

467
Q

Wandelschuldverschreibung

A

convertible debenture; convertible bond

468
Q

Wandelschuldverschreibung, gezeichnete ~

A

subscribed convertible debenture

469
Q

Wandlung von Wertpapieren

A

conversion of securities

470
Q

Wandlungspreis

A

conversion price

471
Q

Wandlungsrecht

A

conversion right

472
Q

Waren

A

merchandise

473
Q

Warenanfangsbestand

A

opening inventory

474
Q

Warenausgang

A

outgoing goods; goods issue

475
Q

Warenbörse

A

commodity exchange

476
Q

Wareneingang

A

incoming goods; goods receipt

477
Q

Wareneinsatz

A

cost of sales

478
Q

Warenzeichen, eingetragenes ~

A

registered trade mark

479
Q

Wartungsvertrag

A

maintenance contract

480
Q

Wasser, Strom, Gas usw.

A

utilities

481
Q

Wechsel

A

note; bill of exchange

482
Q

Wechsel, diskontfähiger ~

A

discountable bill of exchange

483
Q

Wechsel, diskontierter ~

A

discounted note

484
Q

Wechsel, einen ~ ausstellen

A

to issue a note

485
Q

Wechsel, fälliger ~

A

matured note

486
Q

Wechsel, gezogener ~

A

draft note

487
Q

Wechsel, Nachsicht~

A

after-sight bill

488
Q

Wechsel, nicht eingelöster ~

A

unpaid note

489
Q

Wechsel, notleidender ~

A

dishonoured bill

490
Q

Wechsel, prolongierter ~

A

renewed bill; rollover note

491
Q

Wechsel, Sicht~

A

bill at sight

492
Q

Wechselkredit

A

acceptance credit

493
Q

Wechselkurs

A

exchange rate

494
Q

Wechselkursbedingt

A

due to exchange rate movements

495
Q

Wechselkursbedingte Wertänderungen des Finanzmittelbestands

A

changes in cash and cash equivalents due to exchange rate movements

496
Q

Wechselkursschwankungen

A

exchange rate fluctuations

497
Q

Wechselobligo

A

liability on bills of exchange

deutsch englische Fachbegriffe (8 decks)

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