4.Accounting Flashcards
addieren
to add
subtrahieren (2 Mgktn.)
to deduct, to substract
ergeben
to equal
dividieren
to devide
multiplizieren
to multiply
die Bücher frisieren
to cook the books
Ausgaben machen
to incur expenses
verantwortlich sein für
to be responsible
einen Interessenskonflikt haben
to have a conflict-of-interest
Verluste aufzeichnen
to record losses
unter Druck geraten
to come under pressure
irreführende Mitteilungen machen
to make misleading disclosures
Akten vernichten
to shred files
Standards erfüllen
to comply with standards
Gewinne realisieren
to realise gains
Vorschriften benötigen
to need regulation
immaterielle Vermögensgegenstände
intangible assets
Umlaufvermögen
current assets
Anlagevermögen
non-current/fixed assets
Liquidität
liquidity
Wertverlust
depreciation
Verbindlichkeiten
liabilities
Eigenkapital
equity
zurückbehaltene Einkünfte
retained earnings
Darlehen
loan
Subvention
grant
Hypothek
mortgage
Kontoüberziehung
overdraft
Bilanz
balance sheet
GuV
income statement
Buchprüfer/Buchprüfung
auditor/audit
Geldverleiher
lender
Lieferant/Anbieter
supplier
Betrug
fraud
die Bilanz machen
to balance the books
Steuervermeidung
tax avoidance
Schlupfloch/Hintertürchen
loophole
Subvention
subsidy
Ressourcen nutzen, ausschöpfen
to exploit
Zahlungsmethoden
payment methods
Bargeld
cash
Kreditkarte
credit card
Lastschriftkarte
debit card
Überweisung
bank transfer
Bankeinzug, Lastschrift
direct debit
Finanzchef
chief financial officer (cfo)
Zustimmung, Erfüllung, Lernfähigkeit, Ordnungsmäßigkeit, Übereinstimmung, Befolgung, Einhaltung, Einverständnis, Einwilligung
compliance
öffentliche Einnahmen
revenue
Umsatz, Erträge, Absatz
sales
Gewinn, Überschuss
profit
ertragreich, rentabel, gewinnbringend
lucrative
Insolvenz, Konkurs
bankruptcy
Arbeitslosigkeit, Erwerbslosigkeit, Beschäftigungslosigkeit
unemployment
Spitzenwertinvestition
blue chip investment
geheime Absprache
collusion
Skandal
scandal
angesehen, repräsentativ, prestigeträchtig
prestigious
angeblich
allegedly
Unfähigkeit
incompetence
Ruf, Ansehen
reputation
Wirtschaftsprüfer
auditor
Steuerhinterziehung
tax evasion
Steuervermeidung
tax avoidance
Schlupflöcher, Hintertüren
loopholes
Chief Financial Officer (CFO)
the corporate executive responsible for financial planning and record keeping
the corporate executive responsible for financial planning and record keeping
Chief Financial Officer (CFO)
balance sheet
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 summary of the amounts of a firm’s assets, liabilities and owner’s equity accounts at the end of a specific accounting period
balance sheet
lender
someone who provides financial resource temporarily on the condition that the amount borrowed is returned, usually with an interest fee
someone who provides financial resource temporarily on the condition that the amount borrowed is returned, usually with an interest fee
lender
Certified Public Accountant (CPA)
a term for an accountant who has met the requirements of an American institute
a term for an accountant who has met the requirements of an American institute
Certified Public Accountant (CPA)
audit
a close examination of a company’s financial statements and accounting practices
a close examination of a company’s financial statements and accounting practices
audit
fraud
deliberate deceit in order to obtain money or other benefits
deliberate deceit in order to obtain money or other benefits
fraud
income statement
a summary of a firm’s revenues and expenses during a specific accounting period
a summary of a firm’s revenues and expenses during a specific accounting period
income statement
auditor
an external person employed to make a close examination of a company’s financial statements and accounting practices
an external person employed to make a close examination of a company’s financial statements and accounting practices
auditor
compliance
acting according to certain accepted standards
acting according to certain accepted standards
compliance
bookkeeper
a person responsible for recording the daily business of the company
a person responsible for recording the daily business of the company
bookkeeper
