Unit 4- Accounting Flashcards by isa zopf | Brainscape

Q

in Erwartung fallender Kurse

A

it makes me rather bearish

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Q

ich bin optimistisch

A

i am bullish

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Q

Sarbanes Oxley Act

A

CEOs and CFO were made personally responsible for financial statements (stop them cooking the books)

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Q

Umlaufvermögen

A

current assets

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Q

Anlagevermögen

A

fixed assets

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Q

Zahlungsfähigkeit, Liquidität

A

liquidity

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Q

Abschreibung

A

depreciation

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Q

Gewinnrücklagen (nicht ausgeschüttet)

A

retained earnings

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Q

Bruttoverkäufe

A

gross sales

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Q

Erträge, Einkünfte

A

revenue

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Q

EC Karte

A

debit card

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Q

Überweisung

A

bank transfer

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Q

Einzugsermächtigung (SEPA-Mandat)

A

direct debit

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Q

Förderung, Zuschuss

Darlehen, Kredit

A

grant

loan

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Q

Hypothek, Verpfändung

A

mortgage

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Q

Kontoüberziehung

A

overdraft

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Q

Einnahmen, GuV-Überschuss

A

net income

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Q

Bilanz

A

balance sheet

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Q

GuV, Erfolgsrechnung

A

income statement

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Q

Wirtschaftsprüfer

A

certified public accountant (CPA)

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Q

Buchprüfer, Rechnungsprüfer (innerhalb des Unternehmens)

A

auditor

Q

Buchprüfung, Rechnungsprüfung

A

audit

Q

Buchhalter

A

bookkeeper

Q

Kreditgeber

A

lender

Q

Lieferant, Dienstleister

A

supplier

Q

Betrug, Täuschung

A

fraud

Q

Bilanz aufstellen, Bücher abschließen

A

to balance the books

Q

Übereinstimmung

A

compliance

Q

Steuervermeidung

A

tax avoidance LEGAL

Q

Steuerhinterziehung

A

tax evasion ILLEGAL

Q

Schlupfloch

A

loophole

Q

Absatz

A

sales

Q

etw. ausnutzen, ausschöpfen

A

to exploit

Q

Verwaltungskosten

A

administrative expenses

Q

Entwicklungskosten

A

developement costs

Q

Bilanz frisieren, Bücher fälschen

A

to cook the books

Q

Kosten haben, hinnehmen müssen

A

to incur expenses

Q

Interessenskonflikte haben

A

to have a conflict-of-interest

Q

Verluste verzeichnen

A

to record losses

Q

unter Druck geraten

A

to come under pressure

Q

Falschleitende Veröffentlichungen machen

A

to make misleading disclosures

Q

Akten vernichten

A

to shred files

Q

Standards/ Regeln einhalten

A

to comply with standards

Q

eine Untersuchung/ Nachforschung durchführen

A

to carry out an investigation

Q

Arbeitslosigkeit

A

unemployment

Q

DAX-Index

A

blue chip index

Q

geheime Absprache

A

collusion

Q

Angesehen, renommiert

A

prestigious

Q

vermeintlich, angeblich

A

allegedly

Q

Ruf,Renommee

A

reputation

Q

kurzfristige

langfristige Verbindlichkeiten

A

current

long-term liabilities