Business & Law A Flashcards

English to German

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1
Q

to German

abandonment clause

Business & Law

A

Abandonerklärung, die

Business & Law

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2
Q

to German

absolute advantage

Business & Law

A

abwesender Eigentümer, der

Business & Law

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3
Q

to German

absolute advantage

Business & Law

A

absoluter (Kosten)vorteil, der

Business & Law

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4
Q

to German

accelerated depreciation

Business & Law

A

to English

erhöhte Abscreibung, die

Business & Law

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5
Q

to German

acceleration clause

Business & Law

A

vorzeitige Fälligkeit, die [accelerated maturity]

Business & Law

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6
Q

to German

access right (physical)

Business & Law

A

zugangsrecht, das

Business & Law

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7
Q

to German

access right (computer)

Business & Law

A

Zugriffsberechtigung, die

Business & Law

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8
Q

to German

accession

Business & Law

A

Neuanschaffung, die;
Zugang, der;
Beitritt, der;
Akzession, die

Business & Law

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9
Q

to German

account number

Business & Law

A

Kontonummer, die

Business & Law

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10
Q

to German

account statement

Business & Law

A

Kontoauszug, der;
Kontenblatt, das

Business & Law

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11
Q

to German

accountancy

Business & Law

A

Rechnungswesen, das

Business & Law

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12
Q

to German

accountant

Business & Law

A

Kontenführer, der;
Wirtschaftsführer, der;
Rechnungsführer, der

Business & Law

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13
Q

to German

accounting error

Business & Law

A

Falschuchung, die;
Buchungsfehler, der

Business & Law

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14
Q

to German

accounting method

Business & Law

A

Rechnungslegungsmethode, die;
Bilanzierungsweise, die

Business & Law

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15
Q

to German

accounting period

Business & Law

A

Rechnungsperiode, die;
Bilanzierungsperiode, die

Business & Law

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16
Q

to German

accounting principles;
accounting standards

Business & Law

A

Buchführungsrichtlinien, die (fpl);
-grundsätze, die (mpl)

Business & Law

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17
Q

to German

accounts payable

Business & Law

A

Verbindlichkeiten, die (fpl);
Buchschulden, die (fpl);
Kreditoren, die (mpl);
Passiva, die (npl)

Business & Law

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18
Q

to German

accounts receivable

Business & Law

A

Forderungen, die (fpl);
Außenstände, die (pl);
Debitoren, die (npl)

Business & Law

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19
Q

to German

accredited investor

Business & Law

A

zugelassener Anleger, der

Business & Law

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20
Q

to German

to accrue

Business & Law

A

auflaufen;
zurückstellen, abgrenzen

Business & Law

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21
Q

to German

accrued interest

Business & Law

A

aufgelaufene Zinsen, die (mpl)

Business & Law

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22
Q

to German

accrued liabilities

Business & Law

A

aufgelaufene Verbindlichkeiten, die (fpl);
antizipative Passiva, die (npl)

Business & Law

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23
Q

to German

accrued taxes

Business & Law

A

Steuerrückstellungen, die (fpl);
angefallene Steurn, die (fpl)

Business & Law

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24
Q

to German

accumulated profits

Business & Law

A

die Sondersteuer auf nicht ausgeschütteten

Business & Law

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25
Q

to German

acid test ratio

Business & Law

A

Liquidität (f) ersten Grades (m)

Business & Law

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26
Q

to German

acquisition

Business & Law

A

Erwerb, der;
Übernahme, die;
Zukauf, der

Business & Law

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27
Q

to German

acquisition cost

Business & Law

A

Anschaffungs- (pl);
Erwebskosten (pl);
Akquisitionskosten (pl)

Business & Law

28
Q

to German

active market

Business & Law

A

aktives Einkommen

Business & Law

29
Q

to German

actual cost

Business & Law

A

Effektiv- (pl);
Realkosten (pl)

Business & Law

30
Q

to German

actual damages

Business & Law

A

echter Schadensersatz, der

Business & Law

31
Q

to German

actuary

Business & Law

A

Versicherungsmathematiker, der

Business & Law

32
Q

to German

ad infinitum

Business & Law

A

unbegrenzt;
unbeschränkt

Business & Law

33
Q

to German

adhesion contract

Business & Law

A

Knebelungsvertrag, der;
diktierter Vertrag, der

Business & Law

34
Q

to German

adjustable mortgage loan

Business & Law

A

variabel verzinsliches Hypothekendarlehen, das

Business & Law

35
Q

to German

adjusted basis;
adjusted tax basis

Business & Law

A

angepasste Grundlage, die;
berichtigte Steuerbemessungsgrundlage, die

Business & Law

36
Q

to German

adjusting entry

Business & Law

A

Berichtigungsbuchung, die

Business & Law

37
Q

to German

adverse opinion

Business & Law

A

ablehnendes Gutachten, das (EU)

Business & Law

38
Q

to German

advertising

Business & Law

A

Werbung, die;
Reklame, die

Business & Law

39
Q

to German

affiliated company

Business & Law

A

angegliedertes bzw. verbundener Unternehmen, das;
Konzerngesellschaft, die

Business & Law

40
Q

to German

aggregate income

Business & Law

A

gesamtwirtschaftliche Nachfrage, die;
Gesamtnachfrage, die

Business & Law

41
Q

to German

allocation of resources

Business & Law

A

Zuweisung (f) von Ressourcen (pl);
Mittelzuteiling, die

Business & Law

42
Q

to German

allowance for depreciation

Business & Law

A

Wertberichtigung, die

Business & Law

43
Q

to German

alternative minimum tax

Business & Law

A

Alternative Mindeststeuer, die

Business & Law

44
Q

to German

amortization

Business & Law

A

Amortisation, die;
planmäßige Tilgung, die

Business & Law

45
Q

to German

amortization schedule

Business & Law

A

Tilgungs- (m);
Amortisationsplan, der

Business & Law

46
Q

to German

ANOVA

Business & Law

A

Varianzanalyse, die
Streuungszerlegung, die

Business & Law

47
Q

to German

annual basis

Business & Law

A

Jahresbasis, die;
Jahresgrundlage, die

Business & Law

48
Q

to German

annual earnings

Business & Law

A

Jahresgewinn, der

Business & Law

49
Q

to German

annual percentage rate (APR)

Business & Law

A

effektiver Jahreszins, der

Business & Law

50
Q

to German

antitrust laws

Business & Law

A

Antitrustgesetze, die (npl) (USRechtgebung gegen Monopole und Wettbewerbsbeschränkungen)

Business & Law

51
Q

to German

application software

Business & Law

A

Anwendungssoftware, die (EDV)

Business & Law

52
Q

to German

application window

Business & Law

A

Anwendungsfenster, das (EDV)

Business & Law

53
Q

to German

applied economics

Business & Law

A

angewandte Volkswirtschaftslehre, die

Business & Law

54
Q

to German

appreciation

Business & Law

A

Wertzuwachs, der;
-steigerung, die

Business & Law

55
Q

to German

asking price

Business & Law

A

Briefkurs, der;
Preisforderung, die

Business & Law

56
Q

to German

asset

Business & Law

A

Vermögenswert, der;
Rechsgut, das;
Aktivposten, der

Business & Law

57
Q

to German

assignee

Business & Law

A

Abtretungsempfänger, der;
Zessionär, der;
Rechtsnachfolger, der

Business & Law

58
Q

to German

assumption of mortgage

Business & Law

A

Hypothekenübernahme, die

Business & Law

59
Q

to German

at par

Business & Law

A

zu pari;
zum Nennwert

Business & Law

60
Q

to German

at risk

Business & Law

A

riskobehaftet

Business & Law

61
Q

to German

at the close

Business & Law

A

bei Schluss, (m) (Börsenschluss)

Business & Law

62
Q

to German

at the opening

Business & Law

A

bei Eröffnung (f)

Business & Law

63
Q

to German

auction or auction sale

Business & Law

A

Auktion, die;
Versteigerung, die;
Auktionsverkauf, der

Business & Law

64
Q

to German

auditing standards

Business & Law

A

Revisionsvorschriften, die (fpl);
Revisionsrichtlinien, die (fpl)

Business & Law

65
Q

to German

auditor

Business & Law

A

Rechnungs-;
Bilanz-;
Wirtschaftsprüfer, der;
Revisor, der

Business & Law

66
Q

to German

authorized shares

Business & Law

A

genehmigte Aktienanteile, die (fpl)

Business & Law

67
Q

to German

average cost

Business & Law

A

Durchschnittskosten, die (pl)

Business & Law