Investment and Finance Dictionary Flashcards

(61 cards)

1
Q

Liabilities

A

die Verbindlichkeiten

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2
Q

fixed Assets

A

das Anlagevermögen

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3
Q

Accounts receivable

A

die ausstehende Rechnung

die Außenstände

die Forderung

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4
Q

the inventory

A

das Inventar

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5
Q

prepaid expenses

A

die Rechnungsabgrenzungsposten

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6
Q

Advance payment /prepayment

A

die Vorkasse

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7
Q

the risk Profile

A

das Risikoprofil

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8
Q

the demand (for sth)

A

die Nachfrage

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9
Q

Financial Assets

A

das Finanzanlagevermögen

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10
Q

Bond

A

die Anleihe

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11
Q

Investment property

A

die Finanzimmobilien

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12
Q

Accounts payable

A

die Lieferantenverbindlichkeiten

die ausstehende Rechnungen

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13
Q

accruals (e.g. Put Money aside for the eventuality that a machine that will need to be repaired)

A

die Rückstellungen

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14
Q

the write-down

A

die Abschreibe

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15
Q

Financial Liabilities

A

die Finanzverbindlichkeiten

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16
Q

prepaid Accounts or Advances from customers to deliver goods or sevices

A

die Vorauszahlung

die Vorkasse

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17
Q

tax liabilities

A

Die Steuerverbindlichkeiten

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18
Q

the balance sheet

A

die Balanz

die Balancerechnung

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19
Q

equity

A

das Eigenkapital

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20
Q

retained earnings

A

Zurückbehaltene Gewinne

das Gewinn

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21
Q

issued capital (from owners to the Company)

A

hineingegebenes Kapital

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22
Q

Short Term Assets

A

das Umlaufvermögen

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23
Q

payroll

A

die Gehaltsabrechnung

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24
Q

financial management

A

die Finanzwirtschaft

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25
investment appraisal / capital expenditure budgeting
die Investitionsrechnung
26
cost comparison method
die Kostenvergleichsrechnung
27
profit comparison method / accounting rate of return
die Gewinnvergleichsrechnung
28
payback period rule
die Amortisationsrechnung
29
surplus funds / profitFinancing through surplus funds
der Überschuss Finanzierung durch Überschuss
30
self financing / internal financing
die Selbstfinanzierung / die Innenfinanzierung
31
withholding / deduction
die Einbehaltung
32
the value of the depreciation
die Abschreibungsgegenwerte
33
the net present value method
die Kapitalwertmethode
34
interest rate
der Zinsfuß
35
internal interest rate
der internen Zinsfuß (IZF)
36
the final value
der Endwert
37
static / structural / no growth
statisch
38
dynamic
dynamisch
39
debt financing /external financing
die Aussenfinanzierung
40
financing by way of credit
Kreditfinanzierung
41
mezzanine-financing
die Mezzanine-Finanzierung
42
forfeiting /non-recourse financing
die Forfaitierung
43
shifting / regrouping
die Umschichtung
44
worthwhile
lohnenswert
45
shareholder
der Aktionär
46
increase in share capital / increase in capital stock
die Kapitalerhöhung
47
the turnover
der Absatz
48
the (sales) market
der Absatzmarkt
49
Investment
die Investition
50
alternative timepoint
der Ersatzzeitpunkt
51
investment risks
die Investitionsrisiken
52
capital requirement
der Kapitalbedarf
53
computation of amortisation
die Tilgungsrechnung
54
interest
der Zins
55
interest rate
die Verzinsung / der Zinssatz
56
loan computation / loan calculation
die Darlehensberechnung
57
calculation of present or discounted value
die Barwertberechnung
58
finance
die Finanzierung
59
Investment
die Investierung
60
the creditor
der Gläubiger
61
Board of directors
der Aufsichtsrat