OA7 Flashcards by Nirthi Jegarajah

Q

Jahresbericht

A

annual report

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Q

Erfolgsrechnung / Gewinn- und Verlustrechnung

A

income statement / profit and loss account

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Q

Bilanz

A

balance sheet

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Q

Cashflow-Rechnung

A

cashflow statement

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Q

Berichtsperiode

A

reporting period

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Q

vergangene Ergebnisse und Zukunftsaussichten

A

past performance and future prospects

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Q

Selbstkosten

A

cost of goods sold (COGS)

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Q

Vertriebs- und Gemeinkosten

A

selling and general expenses

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Q

Abschreibungen

A

depreciation

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Q

Betriebsgewinn

A

operating profit

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Q

Zinsaufwendungen

A

interest payable

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Q

Anleihen und Bankdarlehen

A

bonds and bank loans

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Q

Gewinn vor Steuern

A

profit before tax / pre-tax profit

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Q

Körperschaftssteuer

A

corporation tax

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Q

Gewinn nach Steuern

A

profit after tax

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Q

Dividenden

A

dividends

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Q

ausgelassen / genehmmigt / übersprungen

A

omitted / passed / skipped

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Q

der Rest

A

remainder

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Q

einbehaltene Gewinne / Gewinnreserven / Ersparnisse

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A

retained profit / retained earnings / savings

Q

Zinsaufwendungen auf Bankdarlehen betragen £ XY.

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A

Interest payable on bank loans amounts £ XY.

Q

als Gewinnreserven behalten und nicht verteilen an …

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A

keep as retained earnings and not distribute to …

Q

Kasse

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A

cash

Q

Sicherheiten / Wertpapiere

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A

securities

Q

Vorräte / Bestände / Lager

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A

inventories

Debitoren

debtors

Umlaufvermögen

total current assets

Gebäude

building

Grundstücke

land

Anlagen und Maschinen

equipment and machinery

Anlagevermögen (Bilanzwert)

total fixed assets (book value)

Firmenwert / Geschäftswert

Firmenwert / Geschäftswert

immaterielle Vermögenswerte

Total intangible assets

Totale Vermögenswerte

Total assets

Kreditoren

creditors

Kontokorrentkredit

overdraft

Zinsaufwendungen

interest payable

Steuern

tax payable

kurzfristige Verbindlichkeiten

total current liabilities

Bankdarlehen (rückzahlbar in 3 Jahren)

bank loan repayable in 3 years

Anleihen (Rückzahlbar in 7 Jahren)

bonds repayable in 7 years

langfristige Verbindlichkeiten

total long-term liabilities

Aktienkapital

share capital

Gewinnreserven

retained earnings

Eigenkapital

shareholders' equity

Gesamtverbindlichkeiten plus Eigenkapital

Total liabilities plus shareholders' equity