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BWL > Abkürzungen > Flashcards

Abkürzungen Flashcards

1
Q

€

A

Euro

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2
Q

ø

A

durchschnittlich

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3
Q

∑AvA

A

kumulierte Abschreibung vom Anlagevermögen

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4
Q

#

A

Nummer

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5
Q

a.o

A

außerordentlich

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6
Q

AB

A

Anfangsbestand

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7
Q

abgeg.

A

abgegangen

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8
Q

Abs.

A

Absatz

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9
Q

abzgl.

A

abzüglich

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10
Q

AfA

A

Absetzung für Abnutzung

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11
Q

AG

A

Aktiengesellschaft

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12
Q

AHK

A

Anschaffungs- und Herstellungskosten

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13
Q

akt. EL

A

aktivierte Eigenleistung

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14
Q

AktG

A

Aktiengesetz

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15
Q

Anl.i.Bau

A

Anlagen in Bau

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16
Q

ap. AvA

A

außerplanmäßige Abschreibung vom Anlagevermögen

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17
Q

ARA

A

Aktive Rechnungsabgrenzungsposten

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18
Q

Art.

A

Artikel

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19
Q

Aufl.

A

Auflösung

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20
Q

AV

A

Anlagevermögen

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21
Q

AvA

A

Abschreibung vom Anlagevermögen

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22
Q

B

A

Bilanz

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23
Q

B2B

A

Business to Business

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24
Q

BAB

A

Betriebsabrechnungsbogen

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25
Q

BGA

A

Betriebs- und Geschäftsausstattung

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26
Q

BST

A

Bilanzstichtag

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27
Q

BÜB

A

Betriebsüberleitungsbogen

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28
Q

BW

A

Buchwert

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29
Q

bzgl.

A

bezüglich

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30
Q

bzw.

A

beziehungsweise

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31
Q

Dez

A

Dezember

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32
Q

dh.

A

das heißt

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33
Q

EB

A

Endbestand

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34
Q

EDV

A

elektronische Datenverarbeitung

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35
Q

EE

A

Einkommen und Ertrag

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36
Q

EGT

A

Ergebnis der gewöhnlichen Geschäftstätigkeit

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37
Q

EK

A

Eigenkapital

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38
Q

EStG

A

Einkommensteuergesetz

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39
Q

EU

A

Europäische Union

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40
Q

exkl.

A

exklusive

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41
Q

FA

A

Finanzamt

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42
Q

FAV

A

Finanzanlagevermögen

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43
Q

FEK

A

Fertigungseinzelkosten

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44
Q

FGK

A

Fertigungsgemeinkosten

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45
Q

FIFO

A

First-In – First-Out

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46
Q

FK

A

Fremdkapital

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47
Q

FK-i

A

Fremdkapitalzinsen

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48
Q

Fo

A

Forderung

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49
Q

fr.SozL

A

freiwillige Sozialleistungen

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50
Q

G&V

A

Gewinn- und Verlustrechnung

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51
Q

gem.

A

gemäß

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52
Q

GJ

A

Geschäftsjahr

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53
Q

GK

A

Gesamtkapital

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54
Q

GmbH

A

Gesellschaft mit beschränkter Haftung

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55
Q

GmbHG

A

Gesetz über die Gesellschaften mit beschränkter Haftung

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56
Q

GoB

A

Grundsätze ordnungsgemäßer Buchführung

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57
Q

GU

A

Gemeinschaftsunternehmen

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58
Q

GV

A

Gesamtvermögen

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59
Q

GwG

A

Geringwertige Wirtschaftsgüter

60
Q

h

61
Q

HGB

A

Handelsgesetzbuch

62
Q

HIFO

A

Highest-In-First-Out

63
Q

hist.

A

historisch

64
Q

HWE

A

Handelswareneinsatz

65
Q

i.d.R.

A

in der Regel

66
Q

i.e.S.

A

im engen Sinn

67
Q

i.w.S.

A

im weiten Sinn

68
Q

ia

A

im allgemeinen

69
Q

IAS

A

International Accounting Standards

70
Q

IAV

A

Immaterielles Anlagevermögen

71
Q

IFB

A

Investitionsfreibetrag

72
Q

IFRS

A

International Financial Reporting Standards

73
Q

Jän.

74
Q

JÜ

A

Jahresüberschuss

75
Q

kfr.

A

kurzfristig

76
Q

Kfz

A

Kraftfahrzeug

77
Q

KG

A

Kommanditgesellschaft

78
Q

KIFO

A

Konzern In – First Out

79
Q

km

80
Q

KRL

A

Kapitalrücklage

81
Q

Kto

82
Q

KtoKl.

A

Kontoklasse

83
Q

kum.AvA

A

kumulierte Abschreibung

84
Q

lfr

A

langfristig

85
Q

LIFO

A

Last-In-First-Out

86
Q

LKW

A

Lastkraftwagen

87
Q

LL

A

Lieferungen und Leistungen

88
Q

LOFO

A

Lowest-In-First-Out

89
Q

MAW

A

Materialaufwand

90
Q

MEK

A

Materialeinzelkosten

91
Q

MGK

A

Materialgemeinkosten

92
Q

Mh

A

Maschinenstunde

93
Q

MWR

A

Mehr-Weniger-Rechnung

94
Q

NAHK

A

nachträgliche Anschaffungs- und Herstellungskosten

95
Q

ND

A

Nutzungsdauer

96
Q

NK

A

Nennkapital

97
Q

n.n.v. USt

A

noch nicht verrechenbare Umsatzsteuer

98
Q

n.n.v. VSt

A

noch nicht verrechenbare Vorsteuer

99
Q

OeNB

A

Österreichische Nationalbank

100
Q

OG

A

Offene Gesellschaft

101
Q

ÖVFA

A

Österreichische Vereinigung für Finanzanalyse und Asset Management

102
Q

p. AvA

A

planmäßige Abschreibung vom Anlagevermögen

103
Q

p.a.

104
Q

PAW

A

Personalaufwand

105
Q

PC

A

Personal Computer

106
Q

PRA

A

Passive Rechnungsabgrenzungsposten

107
Q

RAP

A

Rechnungsabgrenzungsposten

108
Q

RBW

A

Restbuchwert

109
Q

RD

A

Rundungsdifferenz

110
Q

RHB

A

Roh-, Hilfs- und Betriebsstoffe

111
Q

RL

A

Rücklage(n)

112
Q

RND

A

Restnutzungsdauer

113
Q

Rst.

A

Rückstellung(en)

114
Q

S

115
Q

SAV

A

Sachanlagevermögen

116
Q

SBK

A

Schlussbilanzkonto

117
Q

sog.

A

so genannte

118
Q

SOKO

A

Sonderkosten

119
Q

soz

120
Q

Steuern EE

A

Steuern vom Einkommen und Ertrag

121
Q

Stk

122
Q

str.

A

steuerrechtlich

123
Q

t

A

time, Zeit

124
Q

Tsd

125
Q

tw.

126
Q

ua.

A

unter anderem

127
Q

uä.

A

und ähnliches

128
Q

UGB

A

Unternehmensgesetzbuch

129
Q

Umbuch

A

Umbuchungen

130
Q

Unverst.

A

Unversteuert

131
Q

USt

A

Umsatzsteuer

132
Q

UStG

A

Umsatzsteuergesetz

133
Q

uU.

A

unter Umständen

134
Q

UV

A

Umlaufvermögen

135
Q

va.

136
Q

Vbdl.

A

Verbindlichkeit

137
Q

Vorr.

138
Q

VR-Kto

A

Verrechnungskonto

139
Q

VSt

140
Q

VtGK

A

Vertriebsgemeinkosten

141
Q

VU

A

Verbundene Unternehmen

142
Q

VWGK

A

Verwaltungsgemeinkosten

143
Q

WB

A

Wertberichtigung(en)

144
Q

Wh

A

Wiederholung

145
Q

WP-BT

A

Wertpapierbeteiligungen

146
Q

zZ.

147
Q

zB.

A

zum Beispiel

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