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Tax > Bilanzpositionen > Flashcards

Bilanzpositionen Flashcards

1
Q

Anlagevermögen

A

fixed assets

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2
Q

immaterielle Vermögensgegenstände

A

intangible fixed asstes

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3
Q

geleistete Anzahlungen

A

prepayments

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4
Q

Geschäfts- oder Firmenwert

A

goodwill

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5
Q

Konzessionen

A

concessions

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6
Q

Lizenzen

A

licences

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7
Q

gewerbliche Schutzrechte

A

industrial rights

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8
Q

Sachanlagen

A

tangible fixed assets

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9
Q

Grundstücke

A

land

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10
Q

grundstücksgleiche Rechte

A

land rigths

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11
Q

Bauten auf fremden Grundstücken

A

buildings on third-party land

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12
Q

technische Anlagen

A

technical equipment

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13
Q

Maschinen

A

machinery

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14
Q

Anlagen im Bau

A

assets under construction

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15
Q

Anteile an verbundenen Unternehmen

A

shares in affiliated companies

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16
Q

Beteiligungen

A

other long-term equity investments

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17
Q

Wertpapiere des Anlagevermögens

A

long-term securities

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18
Q

Roh-, Hilfs- und Betriebsstoffe

A

raw materials, consumables, supplies

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19
Q

unfertige Erzeugnisse / Leistungen

A

work in progress

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20
Q

fertige Erzeugnisse

A

finished goods

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21
Q

Waren

A

merchandise

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22
Q

Ford. aus LuL

A

trade receivables

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23
Q

Ford. g. verb. Unt.

A

receivables from affiliated companies

24
Q

Ford. g. Unt. mit denen ein Beteiligungsverhältnis besteht

A

receivables from other long-term investees and investors

25
Q

eigene Anteile

A

treasury stock

26
Q

Kassenbestand

A

cash-in-hand

27
Q

Bundesbankguthaben

A

central bank balances

28
Q

Guthaben bei Kreditinstituten

A

bank balances

29
Q

Rechnungsabgrenzungsposten

A

prepaid expenses

30
Q

Eigenkapital

A

equity

31
Q

gezeichnetes Kapital

A

subscribed capital

32
Q

Kapitalrücklage

A

capital reserve

33
Q

Gewinnrücklage

A

revenue reserve

34
Q

gesetzliche Rücklage

A

legal reserve

35
Q

Rücklage für eigene Anteile

A

reserve for treasury shares

36
Q

satzungsmäßige Rücklagen

A

reserves provided for by the articles of association

37
Q

andere Gewinnrücklagen

A

other revenue reserves

38
Q

Gewinnvortrag

A

retained profit brought forward

39
Q

Verlustvortrag

A

accumulated losses brought forward

40
Q

Jahresüberschuss

A

net income for the financial year

41
Q

Jahresfehlbetrag

A

net loss for the financial year

42
Q

Rückstellungen für Pensionen

A

provisions for pensions

43
Q

Steuerrückstellungen

A

provisions for taxes

44
Q

Anleihen

A

bonds

45
Q

erhaltene Anzahlungen auf Bestellungen

A

payments received on account of orders

46
Q

Verb. aus LuL

A

trade payables

47
Q

Verb. g. verb. Unt.

A

liabilities to affiliated companies

48
Q

davon

A

of which

49
Q

Rechnungsabgrenzungsposten

A

deferred income

50
Q

größenabhängige Erleichterungen

A

size-related exemptions

51
Q

Wertaufholung

A

reversal of impairment losses

52
Q

Ansatz

A

recognition

53
Q

erstmalige Bewertung

A

initial measurement

54
Q

Folgebewertung

A

subsequent measurement

55
Q

Steuerberichtigung

A

tax adjustment

56
Q

Steuererstattungsanspruch

A

tax refund claim

57
Q

Hebesatz

A

tax factor

Tax (8 decks)

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