Fachvokabular II Flashcards by Bastian Bünsow

Scheingeschäft

bogus transaction

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Sicherungsgeschäft

covering transaction, hedge

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Insichgeschäft

self-dealing

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aktivierte Kosten

capitalized costs

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Konzernlagebericht

group management report

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Steuermeldung

information return

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Aufteilungsmaßstab

apportionment rule

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Bewertungsmaßstab

standard of valuation

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Zerlegungsmaßstab

allocation formula

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Stimmenthaltung

abstention

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unanfechtbarer Steuerbescheid

uncontestable tax assessment notice

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unbegründet

unfounded

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unbelastetes Eigentum

good title, unencumbered title

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unbeschränkt haftender Gesellschafter

general partner

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gleitender gewogener Durchschnitt

moving weighted average

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gesonderte Gewinnfeststellung

separate determination of profits

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getrennte Veranlagung

separate assessment

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Gewerbesteuer-Richtlinien

Trade Tax Regulations

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Gewerbesteuerzerlegungsbescheid

notice of apportionment of trade tax base

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Zuständigkeit des Finanzamtes

competence of the local tax office

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Belegenheitsfinanzamt

local tax office the district of which includes the situs of qualified taxpayer property

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Aussetzung der Steuerfestsetzung

suspension of tax assessment

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finanzielle, organisatorische, wirtschaftliche Eingliederung

financial, organizational, economic integration

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bößwillig

in bad faith

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bößgläubig

malicious

aufgliedern

break down

Bruchteilseigentum

ownership in common

Bücher

accounts

Buchführungspflicht

duty/obligation to keep books of account

fortgeführter Buchwert

net book value, depreciated book value

Buchwertverknüpfung

basis rollover [rollover of basis of assets and liabilities]

Bundesfinanzministerium

Federal Ministry of Finance

Bundesgerichtshof

Federal Civil Court

Bundesgesetzblatt

Federal Law Gazette

Bundesverfassungsgericht

Federal Constitution Court

Bürge

guarantor, surety

Bürgschaft

BE guarantee, AE guaranty [suretyship]

selbstschuldnerische Bürgschaft

absolute guaranty/guarantee

tilgunsgfreies Darlehen

balloon loan

doppelte Ansässigkeit

double residency

Doppelwohnsitz

dual residence

fremder Dritter

thrid/unrelated party

Drittvergleich

dealing-at-arm#s-length comparison

drohende Verluste

contingent losses

Drohverlustrückstellung

accrual for contingent losses

durch Steuerabzug erhobene Einkommensteuer

income tax withheld at source

gutgläubiger Erwerber

bona fida purchaser

Erwiderung

counterplea

EStDV

Income Tax Implementing Ordinance

EStG

Income Tax Act

EStR

Income Tax Regulations

Europäischer Gerichtshof

European Court of Justice

Auslage

disbursement

Ausnahmevorschrift

derogation rule

Erbausschlagung

repudiation of an inheritance

Ausschlußfrist

preclusive period, preclusive time limit

Freistellung

exemption, indemnity

Freistellungsbescheid

notice of non-liability for tax

Nachfrist

grace period

fristlos

without notice

Verspätungszuschlag

late filing penalty, penalty for late filing

Verständigungsverfahren

mutual agreement procedure

Nachversteuerung

clawback / recapture taxation

vertagen

adjourn

Vertrag für ungültig erklären

to set aside an agreement

testierter Abschluss

audited accounts / financial statements

Tilgungsanteil

amortization / redemption component

Tilgungszahlung

principal / redemption payment

Tochtergesellschaft

first-tier subsidiary

Grundsätze ordnungsgemäßer Buchführung

generally accepted accounting principles

Grundschuld

land charge / charge on land without personal liability

Grundsatz der Bilanzklarheit

principle of fair presentation

Grundsatz der Periodenabgrenzung

accruals concept / matching principle

Zielkauf

credit purchase

kaufmännische Sorgfalt

care / diligence of a prudent businessman

nach unserem Kenntnisstand

as to our knowledge

Kaufmannseigenschaft

status of a merchant

Kasseneingänge

cash receipts

Kollisionsnormen

conflict rules

limited partnership

KGaA

company limited by shares

Kommanditist

limited partner

Habenzins

borrowing rate

Freistellung von der Haftung

indemnity against liability

Haftunsgbescheid

notice of liability

treuhänderisch halten

to hold in escrow

Handelsbilanz

commercial balance sheet

Handelsgesetzbuch

Commercial Code

handelsrechtlicher Jahresabschluss

financial statements

handelsrechtliches Ergebnis vor Steuern

pretax accounting/financial income

Handeslregister

commercial register

Inventurprüfung

inventory audit

Stichprobeninventur

sampling inventory

Stichtagsinventur

end-of-period inventory

irreführende Darstellung

misrepresentation

Wirtschaftsjahr

business year

von jetzt an

henceforth

kalkulatorische Abschreibung

imputed depreciation

Bundessteuerberaterkammer

German Federal Chamber of Certified Tax Advisors

Handelskammer

Chamber of Commerce

konstantes / variables Kapitalkonto

fixed / variable capital account

Fachvokabular II Flashcards

(101 cards)