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Business English 1 > 4.Accounting > Flashcards

4.Accounting Flashcards

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Proverbs and Idioms flashcards
1
Q

addieren

A

to add

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2
Q

subtrahieren (2 Mgktn.)

A

to deduct, to substract

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3
Q

ergeben

A

to equal

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4
Q

dividieren

A

to devide

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5
Q

multiplizieren

A

to multiply

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6
Q

die Bücher frisieren

A

to cook the books

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7
Q

Ausgaben machen

A

to incur expenses

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8
Q

verantwortlich sein für

A

to be responsible

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9
Q

einen Interessenskonflikt haben

A

to have a conflict-of-interest

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10
Q

Verluste aufzeichnen

A

to record losses

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11
Q

unter Druck geraten

A

to come under pressure

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12
Q

irreführende Mitteilungen machen

A

to make misleading disclosures

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13
Q

Akten vernichten

A

to shred files

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14
Q

Standards erfüllen

A

to comply with standards

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15
Q

Gewinne realisieren

A

to realise gains

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16
Q

Vorschriften benötigen

A

to need regulation

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17
Q

immaterielle Vermögensgegenstände

A

intangible assets

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18
Q

Umlaufvermögen

A

current assets

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19
Q

Anlagevermögen

A

non-current/fixed assets

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20
Q

Liquidität

A

liquidity

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21
Q

Wertverlust

A

depreciation

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22
Q

Verbindlichkeiten

A

liabilities

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23
Q

Eigenkapital

A

equity

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24
Q

zurückbehaltene Einkünfte

A

retained earnings

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25
Q

Darlehen

A

loan

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26
Q

Subvention

A

grant

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27
Q

Hypothek

A

mortgage

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28
Q

Kontoüberziehung

A

overdraft

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29
Q

Bilanz

A

balance sheet

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30
Q

GuV

A

income statement

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31
Q

Buchprüfer/Buchprüfung

A

auditor/audit

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32
Q

Geldverleiher

A

lender

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33
Q

Lieferant/Anbieter

A

supplier

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34
Q

Betrug

A

fraud

35
Q

die Bilanz machen

A

to balance the books

36
Q

Steuervermeidung

A

tax avoidance

37
Q

Schlupfloch/Hintertürchen

A

loophole

38
Q

Subvention

A

subsidy

39
Q

Ressourcen nutzen, ausschöpfen

A

to exploit

40
Q

Zahlungsmethoden

A

payment methods

41
Q

Bargeld

A

cash

42
Q

Kreditkarte

A

credit card

43
Q

Lastschriftkarte

A

debit card

44
Q

Überweisung

A

bank transfer

45
Q

Bankeinzug, Lastschrift

A

direct debit

46
Q

Finanzchef

A

chief financial officer (cfo)

47
Q

Zustimmung, Erfüllung, Lernfähigkeit, Ordnungsmäßigkeit, Übereinstimmung, Befolgung, Einhaltung, Einverständnis, Einwilligung

A

compliance

48
Q

öffentliche Einnahmen

A

revenue

49
Q

Umsatz, Erträge, Absatz

A

sales

50
Q

Gewinn, Überschuss

A

profit

51
Q

ertragreich, rentabel, gewinnbringend

A

lucrative

52
Q

Insolvenz, Konkurs

A

bankruptcy

53
Q

Arbeitslosigkeit, Erwerbslosigkeit, Beschäftigungslosigkeit

A

unemployment

54
Q

Spitzenwertinvestition

A

blue chip investment

55
Q

geheime Absprache

A

collusion

56
Q

Skandal

A

scandal

57
Q

angesehen, repräsentativ, prestigeträchtig

A

prestigious

58
Q

angeblich

A

allegedly

59
Q

Unfähigkeit

A

incompetence

60
Q

Ruf, Ansehen

A

reputation

61
Q

Wirtschaftsprüfer

A

auditor

62
Q

Steuerhinterziehung

A

tax evasion

63
Q

Steuervermeidung

A

tax avoidance

64
Q

Schlupflöcher, Hintertüren

A

loopholes

65
Q

Chief Financial Officer (CFO)

A

the corporate executive responsible for financial planning and record keeping

66
Q

the corporate executive responsible for financial planning and record keeping

A

Chief Financial Officer (CFO)

67
Q

balance sheet

A

a summary of the amounts of a firm’s assets, liabilities and owner’s equity accounts at the end of a specific accounting period

68
Q

a summary of the amounts of a firm’s assets, liabilities and owner’s equity accounts at the end of a specific accounting period

A

balance sheet

69
Q

lender

A

someone who provides financial resource temporarily on the condition that the amount borrowed is returned, usually with an interest fee

70
Q

someone who provides financial resource temporarily on the condition that the amount borrowed is returned, usually with an interest fee

A

lender

71
Q

Certified Public Accountant (CPA)

A

a term for an accountant who has met the requirements of an American institute

72
Q

a term for an accountant who has met the requirements of an American institute

A

Certified Public Accountant (CPA)

73
Q

audit

A

a close examination of a company’s financial statements and accounting practices

74
Q

a close examination of a company’s financial statements and accounting practices

A

audit

75
Q

fraud

A

deliberate deceit in order to obtain money or other benefits

76
Q

deliberate deceit in order to obtain money or other benefits

A

fraud

77
Q

income statement

A

a summary of a firm’s revenues and expenses during a specific accounting period

78
Q

a summary of a firm’s revenues and expenses during a specific accounting period

A

income statement

79
Q

auditor

A

an external person employed to make a close examination of a company’s financial statements and accounting practices

80
Q

an external person employed to make a close examination of a company’s financial statements and accounting practices

A

auditor

81
Q

compliance

A

acting according to certain accepted standards

82
Q

acting according to certain accepted standards

A

compliance

83
Q

bookkeeper

A

a person responsible for recording the daily business of the company

84
Q

a person responsible for recording the daily business of the company

A

bookkeeper

Business English 1 (7 decks)

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