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deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_02 > Flashcards

Controlling - Management Accounting - DE-EN_02 Flashcards

1
Q

Außenprüfung, steuerliche ~

A

tax field audit

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2
Q

Außenstände

A

receivables; debts receivable; accounts receivable

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3
Q

Außenwirtschaftsgesetz

A

foreign trade law

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4
Q

außerbörslicher Effektenhandel

A

over-the-counter trade; OTC trade

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5
Q

außergerichtlicher Vergleich

A

out-of-court settlement

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6
Q

außergewöhnliche Belastungen

A

exceptional burdens; extraordinary expenses

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7
Q

außerordentliche Aufwendungen

A

extraordinary expenses

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8
Q

außerordentliche Erträge

A

extraordinary income

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9
Q

außerordentliche Posten

A

extraordinary items

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10
Q

außerordentliches Ergebnis

A

extraordinary profit/loss; extraordinary result (HGB)

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11
Q

außertariflich

A

non-tariff

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12
Q

Aussetzung der Vollziehung

A

suspension of collection

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13
Q

ausstehende Einlage

A

unpaid capital contribution (→)

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14
Q

Aussteller (eines Wechsels)

A

drawer; issuer

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15
Q

Ausstellung

A

exhibit; trade fair

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16
Q

Ausstellung eines Wechsels

A

issuance/drawing of a bill

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17
Q

Ausübungshürde

A

exercise hurdle

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18
Q

Ausübungspreis

A

exercise price

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19
Q

Ausübungszeitpunkt

A

exercise date

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20
Q

Ausübungszeitraum

A

exercise period

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21
Q

ausweisen

A

to disclose

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22
Q

Ausweispflicht

A

disclosure

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23
Q

auswerten

A

to analyse; to evaluate

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24
Q

Auswertung

A

analysis; evaluation

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25
Q

Auswirkung

A

effect

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26
Q

Auswirkung der verwässernden potenziellen Stammaktien

A

effects of dilutive potential (ordinary) shares

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27
Q

Auswirkungen von Änderungen der Wechselkurse

A

effects of changes in foreign exchange rates

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28
Q

Auszahlung

A

payment

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29
Q

Auszahlungen an Lieferanten

A

payments to suppliers

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30
Q

Auszahlungen an Unternehmenseigner und Minderheitsgesellschafter

A

payments to company owners and minority shareholders

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31
Q

Auszahlungen aus Darlehen

A

repayment of borrowings

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32
Q

Auszahlungen aus Zinsen

A

borrowing costs

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33
Q

Auszahlungen für den Erwerb von Tochterunternehmen

A

payments for the purchase of subsidiaries

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34
Q

Auszahlungen für den Erwerb von Kapitalanlagen

A

payments for the purchase of investments

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35
Q

Auszahlungen für Investitionen in immaterielle Vermögenswerte und Sachanlagen

A

payments for intangible assets and property, plant and equipment

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36
Q

Auszahlungskurs

A

payout ratio

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37
Q

Auszug

A

abstract

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38
Q

Auszug aus dem Sitzungsprotokoll

A

abstract of minutes

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39
Q

Auszug, Konto~

A

statement of account

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40
Q

Aval

A

guarantee (GB); guaranty (US); aval

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41
Q

Avalkredit

A

surety acceptance; surety credit

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42
Q

Bankabstimmung

A

bank reconciliation

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43
Q

Bankakzept

A

bank acceptance

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44
Q

Bankauszug

A

bank statement

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45
Q

Bankbestätigung

A

bank confirmation

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46
Q

Bankdiskont

A

bank discount

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47
Q

Bankdiskontsatz

A

bank discount rate

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48
Q

Bankeinzahlung

A

bank deposit

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49
Q

Bankgeschäft

A

banking business

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50
Q

Bankguthaben

A

cash at bank; bank balances

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51
Q

Bankkredit

A

credit; loan

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52
Q

Bankkunde

A

bank client

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53
Q

Banknote

A

bill

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54
Q

Bankrott

A

bankruptcy

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55
Q

Bankrott gehen

A

to go bankrupt

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56
Q

Bankspesen

A

bank charges

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57
Q

Banküberweisung

A

bank transfer

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58
Q

Banküberziehungskredit

A

bank overdraft facility

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59
Q

banküblich

A

customary in banking

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60
Q

Bankzinsen

A

bank interest

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61
Q

bar

A

in cash

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62
Q

bar, gegen ~

A

for cash

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63
Q

Barauslagen

A

out-of-pocket expenses

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64
Q

Barbezüge

A

remuneration in cash

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65
Q

Bardividende

A

cash dividend

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66
Q

Bargeld

A

cash

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67
Q

Bargeld und Buchgeld

A

cash and cash equivalents

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68
Q

Bargeschäft

A

cash transaction

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69
Q

Barmittel, verfügbare ~

A

cash on hand

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70
Q

Barscheck

A

open cheque

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71
Q

Barskonto

A

cash discount

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72
Q

Barvermögen

A

liquid assets

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73
Q

Barvorschuss

A

cash advance

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74
Q

Barwert

A

cash value; present value

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75
Q

Barwert dotierter Verpflichtungen

A

present value of obligations

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76
Q

Barwert einer leistungsorientierten Verpflichtung

A

present value of a defined benefit obligation

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77
Q

Barwertmethode

A

present value method

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78
Q

Barwertverfahren

A

accrued benefit valuation method

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79
Q

Barzahlung

A

cash payment; in cash

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80
Q

Basis

A

basis

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81
Q

Basis für das unverwässerte Ergebnis je Aktie

A

basis of the basic earnings per share

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82
Q

Basis für das verwässerte Ergebnis je Aktie

A

basis of the diluted earnings per share

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83
Q

Basiswert

A

underlying

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84
Q

Baufinanzierung

A

construction financing

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85
Q

Bausparkasse

A

building society (GB)

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86
Q

Bauten

A

buildings

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87
Q

Bauten auf fremden Grundstücken

A

buildings on third-party land

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88
Q

Beamter

A

civil servant

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89
Q

beantragen

A

to apply for

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90
Q

Bedarfsermittlung

A

assessment of demand (→)

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91
Q

Bedeutsamkeit

A

relevance

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92
Q

bedingte Mietzahlung

A

contingent rent

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93
Q

Bedingung

A

condition; term

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94
Q

befreit (Steuer)

A

exempt

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95
Q

befristet

A

short-term; fixed-term

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96
Q

Befugnis

A

authorisation

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97
Q

begebbar (börsenfähig)

A

negotiable

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98
Q

Beginn des Leasingverhältnisses

A

inception of a lease

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99
Q

beglaubigen

A

to certify; to attest

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100
Q

Begünstigter

A

beneficiary

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101
Q

beherrschender Einfluss

A

dominant influence

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102
Q

Beherrschungs- und Ergebnisabführungsvertrag

A

control and profit/ loss transfer agreement

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103
Q

Beherrschungsvertrag

A

dependency agreement; control agreement

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104
Q

bei Sicht

A

at sight

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105
Q

Beirat

A

advisory board; advisory council

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106
Q

Beitrag

A

contribution; dues; premium (Versicherung)

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107
Q

Beitrag, Brutto~

A

gross premium

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108
Q

beitragsorientierter Plan

A

defined contribution plan

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109
Q

Beitragsrückerstattung

A

premium refund

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110
Q

Beitragsübertrag

A

unearned premium reserve

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111
Q

Beitragsvorauszahlung

A

advance premium payment

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112
Q

beizulegende Zeitwerte von Finanzinstrumenten

A

fair values of financial instruments

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113
Q

beizulegender Zeitwert

A

fair value

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114
Q

belasten

A

to debit; to charge

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115
Q

belastender Vertrag

A

onerous contract

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116
Q

Belastung

A

charge; debit entry

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117
Q

Belastung von dinglichen Rechten oder Sachen

A

encumbrance; lien; pledge

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118
Q

Belastung, außergewöhnliche ~

A

extraordinary expense

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119
Q

Belastung, steuerliche ~

A

tax burden

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120
Q

Belastungsanzeige

A

debit note

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121
Q

Beleg

A

voucher; receipt

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122
Q

beleihbar

A

acceptable as collateral

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123
Q

beleihen

A

to lend against security

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124
Q

Bemessung

A

assessment

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125
Q

Bemessungsgrundlage

A

basis of assessment

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126
Q

benachrichtigen

A

to notify

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127
Q

Berater

A

consultant; adviser

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128
Q

Beraterkompetenz

A

consultant expertise

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129
Q

Beratung

A

consulting

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130
Q

Beratungsausschuss

A

advisory committee

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131
Q

Beratungskosten

A

consultancy costs

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132
Q

Beratungsqualität

A

quality consulting

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133
Q

berechtigt sein

A

to be entitled to

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134
Q

Berechtigung

A

authorisation

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135
Q

bereinigt

A

adjusted

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136
Q

Bereitstellung (von Geldmitteln)

A

appropriation; provision

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137
Q

Bericht

A

report

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138
Q

Bericht des Aufsichtsrats

A

report by the supervisory board

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139
Q

berichterstattendes Unternehmen

A

reporting entity

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140
Q

Berichterstattung

A

reporting

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141
Q

Berichtigung

A

adjustment

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142
Q

Berichtigungsbuchung

A

adjusting entry

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143
Q

Berichtsdatum

A

reporting date

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144
Q

berichtspflichtig

A

reportable

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145
Q

berichtspflichtiges Segment

A

reportable segment

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146
Q

Berichtswährung

A

reporting currency

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147
Q

Berichtswesen

A

reporting

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148
Q

Berichtzeitraum

A

reporting period

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149
Q

Berufung

A

appeal (Gericht); appointment (in ein Amt)

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150
Q

Berufung einlegen

A

to file an appeal

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151
Q

Beschaffung

A

procurement; purchasing

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152
Q

Beschäftigte, geringfügig ~

A

marginal part-time employees

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153
Q

Beschäftigung

A

employment

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154
Q

Beschäftigungsabweichung

A

volume variance (→)

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155
Q

bescheinigen

A

to certify

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156
Q

Beschlussfassung

A

resolution

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157
Q

beschränkt haftender Gesellschafter

A

limited partner

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158
Q

beschränkt steuerpflichtig

A

subject to limited taxation

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159
Q

beschränkt Steuerpflichtiger

A

taxpayer subject to limited taxation

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160
Q

beschränkte Steuerpflicht

A

limited tax liability

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161
Q

Besitz

A

holding; ownership; possession

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162
Q

Besitz, im ~

A

in possession of

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163
Q

Besitzer

A

owner

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164
Q

Besprechungsprotokoll

A

minutes of a meeting

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165
Q

Bestand

A

inventory (Waren); cash balance (Kasse); portfolio (Wertpapiere)

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166
Q

Bestand auf einem Konto

A

account balance

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167
Q

Bestand aufnehmen

A

to take inventory; to take stock

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168
Q

Bestandsabweichung

A

inventory variance; inventory variation

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169
Q

Bestandskonto

A

inventory account

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170
Q

Bestandsveränderungen

A

change in work-in-process

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171
Q

Bestandsverlust

A

inventory shrinkage

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172
Q

Bestandteil

A

constituent

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173
Q

Bestandteile des Jahresabschlusses

A

financial statements

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174
Q

Bestätigung

A

confirmation; certification

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175
Q

Bestätigungsvermerk des Abschlussprüfers

A

auditor’s opinion; auditor’s report

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176
Q

Bestellabwicklungskosten

A

order processing costs

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177
Q

Bestellobligo

A

purchase commitment

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178
Q

Bestellung (Auftrag)

A

purchase order

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179
Q

Bestellung eines Abschlussprüfers

A

appointment of an auditor

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180
Q

Besteuerung

A

taxation

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181
Q

Besteuerungsgrundlage

A

basis for taxation

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182
Q

Besteuerungszeitraum

A

taxable period

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183
Q

Bestimmungen

A

terms; provisions

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184
Q

Bestimmungen, ändernde ~

A

amendments

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185
Q

Bestimmungen, ergänzende ~

A

supplementary provisions

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186
Q

Bestimmungen, Übergangs~

A

transitional provisions

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187
Q

Bestimmungen, Zusatz~

A

supplementary provisions

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188
Q

Bestimmungen, zwingende ~

A

mandatory provisions

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189
Q

Beteiligung

A

investment; interest; shareholding; participation; investment in an associate

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190
Q

Beteiligung, stille ~

A

silent partnership

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191
Q

Beteiligungen, Erträge aus ~

A

income from investments

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192
Q

Beteiligungserwerb

A

acquisition of equity interest(s)

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193
Q

Beteiligungsgesellschaft

A

associated company; company in which an interest is held; investee

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194
Q

Beteiligungskapital

A

equity capital

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195
Q

Beteiligungsveräußerung

A

sale of an equity interest

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196
Q

Betrachtungsweise, wirtschaftliche ~

A

substance over form

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197
Q

Betrag

A

amount

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198
Q

Betrag, erzielbarer ~

A

recoverable amount

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199
Q

betreutes Vermögen

A

funds under management

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200
Q

Betrieb

A

business; company; factory; plant

201
Q

betrieblich

A

operational

202
Q

betriebliche Altersversorgung

A

occupational pension scheme

203
Q

betriebliche Aufwendungen

A

operating expenses

204
Q

betriebliche Erträge

A

operating income

205
Q

betriebliches Risiko

A

operational risk

206
Q

Betriebs- und Geschäftsausstattung

A

operating and office equipment (HGB)

207
Q

Betriebs- und Hilfsstoffe

A

consumables and supplies (HGB)

208
Q

Betriebsablauf

A

operating cycle

209
Q

Betriebsabrechnung

A

cost accounting

210
Q

Betriebsabrechnungsbogen (BAB)

A

cost distribution sheet (→)

211
Q

Betriebsanlagen

A

machinery and equipment

212
Q

Betriebsaufgaben

A

discontinuing operations

213
Q

Betriebsaufwendungen

A

operating expenses

214
Q

Betriebsaufwendungen insgesamt

A

total operating expenses

215
Q

Betriebsausgabe

A

expense; business related expense

216
Q

Betriebsausstattung

A

machinery and equipment

217
Q

Betriebsberater

A

business consultant

218
Q

Betriebsbuchhalter

A

cost accountant

219
Q

Betriebsbuchhaltung

A

cost accounting department

220
Q

Betriebseinnahme

A

income; business related income

221
Q

Betriebseinrichtung

A

plant and equipment

222
Q

Betriebsergebnis

A

earnings before interest and tax (EBIT); operating result (HGB)

223
Q

Betriebsergebnisrechnung

A

statement of operations (→)

224
Q

betriebsfremder Aufwand

A

non-operating expense

225
Q

betriebsfremder Ertrag

A

non-operating income

226
Q

Betriebsgewinn

A

operating income

227
Q

betriebsgewöhnliche Nutzungsdauer

A

assumed useful life; economic life

228
Q

Betriebshaftpflichtversicherung

A

public liability insurance

229
Q

Betriebsjahr

A

business year

230
Q

Betriebskalkulator

A

cost estimator

231
Q

Betriebskapital

A

working capital

232
Q

Betriebskosten

A

operating costs

233
Q

Betriebsleiter

A

plant manager

234
Q

Betriebsprüfer

A

tax auditor; field tax auditor

235
Q

Betriebsprüfung

A

field tax audit

236
Q

Betriebsrat

A

works council

237
Q

Betriebsstilllegung

A

plant closure; plant shutdown

238
Q

Betriebsunterbrechungsversicherung

A

business-interruption insurance

239
Q

Betriebsveräußerung

A

sale of a business

240
Q

Betriebsvermögen

A

operating assets

241
Q

betriebswirtschaftliche Kennzahlen

A

business ratios

242
Q

Betrug

243
Q

Bevollmächtigung

A

authorisation; power of attorney

244
Q

Beweis

A

evidence; proof

245
Q

Bewertung

A

measurement; valuation

246
Q

Bewertung mit dem beizulegenden Zeitwert

A

fair value measurement

247
Q

Bewertung zu aktuellen Marktpreisen

A

mark to market

248
Q

Bewertung zu fortgeführten Anschaffungskosten

A

valued at amortised cost

249
Q

Bewertung zum beizulegenden Zeitwert

A

measurement at fair value

250
Q

Bewertung, vorsichtige ~

A

conservative valuation

251
Q

Bewertungsänderung

A

valuation change

252
Q

Bewertungsänderung, allgemeine ~

A

general valuation change

253
Q

Bewertungsfreiheit

A

measurement option

254
Q

Bewertungsgutachten

A

valuation report; appraisal

255
Q

Bewertungsmethode

A

valuation method

256
Q

Bewertungsvorschriften

A

valuation rules

257
Q

Bewertungszeitpunkt

A

measurement date

258
Q

Bewilligung

259
Q

Bewirtungskosten

A

entertainment expenses

260
Q

Bezogener

261
Q

Bezüge

A

emoluments; remuneration

262
Q

Bezüge von Aufsichtsrat und Vorstand

A

remuneration of the Supervisory Board and Executive Board

263
Q

Bezugsrecht

A

subscription right; share option (auf Aktien); pre-emptive right

264
Q

Bezugsverhältnis

A

subscription ratio

265
Q

Bilanz

A

balance sheet

266
Q

Bilanz, vorläufige ~

A

preliminary balance sheet

267
Q

Bilanz, zusammengefasste ~

A

condensed balance sheet

268
Q

Bilanzanalyse

A

analysis of financial statements (→)

269
Q

Bilanzänderung

A

balance sheet change

270
Q

Bilanzausschuss

A

audit committee

271
Q

Bilanzberichtigung

A

balance sheet adjustment

272
Q

Bilanzbeurteilung

A

balance sheet evaluation

273
Q

Bilanzfrisur

A

window dressing

274
Q

Bilanzgewinn

A

retained earnings; net retained profits (HGB)

275
Q

bilanzielle Abbildung von Sicherungszusammenhängen

A

hedge accounting

276
Q

bilanzieren

A

enter/recognise/carry in the balance sheet; account for

277
Q

bilanzierte Pensionsrückstellung

A

pension provisions recognised in the balance sheet

278
Q

Bilanzierung

A

accounting

279
Q

Bilanzierung von Anteilen an assoziierten Unternehmen

A

accounting for investments in associates

280
Q

Bilanzierungs- und Bewertungsmethoden

A

accounting policies

281
Q

Bilanzkonto

A

balance sheet account

282
Q

Bilanzkontrollgesetz

A

accounting enforcement act (→)

283
Q

Bilanzposition

A

balance sheet item

284
Q

Bilanzposten

A

balance sheet item

285
Q

Bilanzprüfung

A

auditing of accounts

286
Q

Bilanzrichtliniengesetz

A

accounting directives act

287
Q

Bilanzstichtag

A

balance sheet date

288
Q

Bilanzstruktur

A

balance sheet structure

289
Q

Bilanzsumme

A

balance sheet total

290
Q

Bilanzverlust

A

accumulated deficit; net accumulated losses (HGB)

291
Q

Bilanzwert

A

balance sheet value

292
Q

Bilanzwert gesamt

A

balance sheet total

293
Q

Bildung einer Reserve

A

creation of a reserve

294
Q

Bildung von Rücklagen

A

recognition of/establishment of/settting up of reserves

295
Q

Bildung von Rückstellungen

A

recognition of/establishment of/setting up of provisions

296
Q

Bildung von Wertberichtigungen

A

recognition of valuation adjustments/ allowances; recognition of write-downs/impairment losses

297
Q

blanko

298
Q

Blankokredit

A

unsecured credit

299
Q

Blueprint

300
Q

Bonität

A

credit standing

301
Q

Bonus

302
Q

Börse

A

stock exchange

303
Q

Börsenaufsichtsbehörde

A

securities and exchange commission (USA); stock exchange supervisory authorities (Germany)

304
Q

börsenfähig

305
Q

Börsengeschäfte

A

stock exchange dealings

306
Q

Börsenhändler

A

securities dealer; stock-broker

307
Q

Börsenkurs

A

market price; stock exchange price

308
Q

Börsennotierung

A

listing; quotation

309
Q

Börsenprospekt

A

prospectus

310
Q

Börsentermingeschäft

A

forward trading; trading in futures

311
Q

Börsenumsatz

A

stock market turnover

312
Q

Break-Even-Analyse

A

breakeven analysis (→)

313
Q

Brief

314
Q

Brief an die Aktionäre

A

letter to the shareholders

315
Q

Briefkurs

A

offer; asking price

316
Q

Bruchteil

317
Q

brutto

318
Q

Bruttobeitrag

A

gross premium

319
Q

Bruttobetrag

A

gross amount

320
Q

Bruttoeinkommen

A

gross income

321
Q

Bruttoertrag

A

gross revenues; gross proceeds

322
Q

Bruttogewinn (als Rohertrag)

A

gross profit; gross margin

323
Q

Bruttolohn

A

gross wage

324
Q

Bruttosozialprodukt

A

gross national product (GNP)

325
Q

Bruttoumsatz

A

gross sales

326
Q

Bruttowert

A

gross value

327
Q

Buch

A

book; ledger

328
Q

buchen

A

to book; to post; to enter

329
Q

Buchfälschung

A

falsification of accounts

330
Q

Buchführung

A

accounting; bookkeeping

331
Q

Buchführung, doppelte ~

A

double entry bookkeeping

332
Q

Buchführung, einfache ~

A

single entry bookkeeping

333
Q

Buchführung, periodengerechte ~

A

accrual basis of accounting

334
Q

Buchführungsnachweis

A

accounting record

335
Q

Buchführungspflicht

A

duty to keep accounting records

336
Q

Buchhalter

A

accountant; bookkeeper

337
Q

Buchhaltung

A

accounting

338
Q

Buchhaltungsgrundsätze

A

accounting principles

339
Q

Buchprüfer

340
Q

Buchsaldo

A

ledger balance

341
Q

Buchung

A

entry; booking; posting

342
Q

Buchungsdatum

A

entry date; posting date

343
Q

Buchungssatz, einfacher ~

A

simple entry

344
Q

Buchungssatz, zusammengesetzter ~

A

compound entry

345
Q

Buchungszeitraum

A

accounting period

346
Q

Buchwert

A

carrying value; book value

347
Q

Buchwert des Anteils

A

carrying amount of the investment

348
Q

Buchwert, Übernahme zum Netto~

A

transfer at net book value

349
Q

Buchwertabgang

A

disposal at book value

350
Q

Budget

351
Q

Budgetabweichung

A

budget variance

352
Q

Budgetierung

A

budgeting (→)

353
Q

Bundesamt für Finanzen

A

Federal Treasury Department; Federal Department of Finance

354
Q

Bundesanstalt für Finanzdienstleistungsaufsicht

A

Federal Financial Supervisory Authority

355
Q

Bundesanzeiger

A

federal bulletin

356
Q

Bundesbankguthaben

A

deposits at Deutsche Bundesbank; central bank balances (HGB)

357
Q

Bundesfinanzhof (BFH)

A

supreme tax court

358
Q

Bundesgesetzblatt

A

federal gazette

359
Q

Bundessteuerblatt

A

federal tax bulletin

360
Q

Bürge

A

surety; guarantor

361
Q

Bürgerliches Gesetzbuch (BGB)

A

civil code

362
Q

Bürgschaft

A

guarantee; suretyship

363
Q

Bürgschaftsverpflichtungen

A

guarantee obligations

364
Q

Büro

365
Q

Bürobedarf

A

office supplies; stationery

366
Q

Büroeinrichtung

A

office furniture and equipment

367
Q

Büroeinrichtungen

A

office equipment

368
Q

Büroinventar

A

office equipment

369
Q

Büromaterial

A

office supplies; stationery

370
Q

Cashflow aus der Investitionstätigkeit

A

cash flow from investing activities

371
Q

Cashflow aus Finanzierungstätigkeit

A

cash flow from financing activities

372
Q

Cashflow aus laufender Geschäftstätigkeit

A

cash flow from operating activities

373
Q

Chancen-Risiko-Profil

A

risk-return profile

374
Q

Corporate Governance Bericht

A

corporate governance report

375
Q

Courtage

A

brokerage; broker’s commission

376
Q

Dachgesellschaft

A

holding company

377
Q

Danksagung

A

acknowledgements

378
Q

Darlehen

379
Q

Darlehen, kurzfristiges ~

A

short term borrowing

380
Q

Darlehensforderungen

A

loans receivable

381
Q

Darlehensverbindlichkeiten

A

loans payable

382
Q

Darstellung des Abschlusses

A

presentation of financial statements

383
Q

Darstellung, eine zuverlässige und wirklichkeitstreue ~

A

a true and fair presentation

384
Q

Darstellung, glaubwürdige ~

A

faithful representation

385
Q

Darstellungswährung

A

presentation currency

386
Q

Data-Development-Analyse

A

data development analysis (→)

387
Q

Daten

388
Q

Daten eingeben

A

to input data; to enter data

389
Q

Datenabgleich

A

data reconciliation; data synchronisation

390
Q

Datenanalyse

A

data mining

391
Q

Datenausgabe

A

data output

392
Q

Dateneingabe

A

data input

393
Q

Datenverarbeitung

A

data processing

394
Q

davon

395
Q

davon (Darunter-Vermerk)

A

of which; thereof

396
Q

Debitoren

A

accounts receivable; receivables; trade receivables

397
Q

Debitorenkonto

A

account receivable

398
Q

debitorische Kreditoren

A

suppliers with debit balances

399
Q

Deckungsbeitrag

A

contribution margin

400
Q

Deckungsbeitragsrechnung

A

marginal costing; breakeven analysis (→)

401
Q

deckungsgleich

402
Q

Deckungsmittel

A

covering funds

403
Q

Deckungsrückstellung

A

actuarial reserve

404
Q

Deckungssumme

A

sum insured

405
Q

Delkredere

A

collection risk

406
Q

Depot

A

securities portfolio; custodian account (US); safe custody account (GB)

407
Q

Depotgeschäft

A

custody business

408
Q

Depotverbindlichkeit

A

deposit liability

409
Q

Derivat

A

derivative

410
Q

Derivaten, negative Marktwerte aus ~

A

negative market values from derivatives

411
Q

derivative Finanzinstrumente

A

derivative financial instruments

412
Q

Devisen

A

foreign exchange; foreign currency

413
Q

Devisenbörse

A

foreign exchange market (forex)

414
Q

Devisenhandel

A

foreign exchange business

415
Q

Devisenkassamittelkurs

A

average spot exchange rate

416
Q

Devisenkurs

A

exchange rate

417
Q

Devisentermingeschäfte

A

forward currency transactions

418
Q

Dienstalter

A

years of service

419
Q

Dienstleistung

420
Q

Dienstleistungsangebot

A

portfolio of services

421
Q

Dienstzeitaufwand

A

service costs

422
Q

Dienstzeitaufwand, laufender ~

A

current service costs

423
Q

Dienstzeitaufwand, nachzuverrechnender ~

A

past service costs

424
Q

Differenzposten (bei einer Abstimmung)

A

reconciling item

425
Q

Direktabschreibung

A

direct write-down

426
Q

direkte Abschreibung

A

direct amortisation

427
Q

direkte Darstellung der Cashflows aus der betrieblichen Tätigkeit

A

direct method of reporting cash flows from operating activities

428
Q

Direktversicherung

A

direct insurance

429
Q

Disagio

A

discount; loan discount

430
Q

Diskont

431
Q

diskontieren

432
Q

Diskontierungssatz

A

discounting rate

433
Q

Diskontkredit

A

discount loan

434
Q

Diskontsatz

A

discount rate

435
Q

Disponent

436
Q

Dividende

437
Q

Dividende an Aktionäre

A

dividends paid to shareholders

438
Q

Dividende je Aktie in EUR

A

dividend per share in €

439
Q

Dividenden an Anteilseigner der Konzernmutter

A

dividend paid to parents shareholders

440
Q

Dividenden, ausgeschüttete ~

A

distributed dividends

441
Q

Dividenden, erhaltene Zinsen und ~

A

interest and dividends received

442
Q

Dividendenerträge

A

dividend income

443
Q

Dividendenrendite

A

dividend yield

444
Q

Dividendensatz

A

dividend rate

445
Q

Dividendensumme

A

total dividend

446
Q

Doppelbesteuerung

A

double taxation

447
Q

Doppelbesteuerungsabkommen

A

double taxation agreement

448
Q

drohende Verluste

A

anticipated losses; contingent losses

449
Q

Durchgangskonto

A

internal transfer account

450
Q

Durchlaufzeit

A

lead time; throughput time

451
Q

Durchschnitt

452
Q

durchschnittlich

453
Q

durchschnittliche Nutzungsdauer

A

average useful life; average productive life

454
Q

Durchschnittsgemeinkostensatz

A

average overhead rate

455
Q

Durchschnittskurs

A

average rate

456
Q

Durchschnittsmethode

A

weighted average cost method (→)

457
Q

EBIT-Marge

A

EBIT margin

458
Q

Eckdaten

A

basic data

459
Q

EDV-Geräte

A

IT equipment

460
Q

EDV-Kosten

461
Q

Effekten

A

securities

462
Q

Effektivverzinsung

A

yield; actual interest return

463
Q

Effektivzinsmethode

A

effective interest method

464
Q

Effizienzmessverfahren (nicht parametrisch)

A

data development analysis

465
Q

eidesstattliche Erklärung

466
Q

Eigen- und Fremdkapital

A

equity and liabilities

467
Q

eigene Aktien, zurückgekaufte ~

A

treasury stock

468
Q

eigene Anteile

A

treasury shares

469
Q

Eigenkapital

A

equity; shareholders’ equity; net worth

470
Q

Eigenkapital, verwendbares ~

A

available net equity

471
Q

eigenkapitalfinanziert

A

equity-financed

472
Q

Eigenkapitalinstrument

A

equity instrument

473
Q

Eigenkapitalrendite

A

return on equity

474
Q

Eigenkapitalspiegel

A

statement of changes in shareholders’ equity

475
Q

Eigenkapitalzuführung

A

transfer to equity

476
Q

Eigenleistungen

477
Q

Eigenleistungen, aktivierte ~

A

own costs capitalised

478
Q

Eigenmittel

A

equity capital; capital resources

479
Q

Eigenmittel, anrechenbare ~

A

eligible own funds

480
Q

Eigenmittelausstattung

A

capital base

481
Q

Eigenmittelquote

A

equity ratio

482
Q

Eigentum

483
Q

Eigentum übertragen

A

to transfer title

484
Q

Eigentum, persönliches ~

A

personal property

485
Q

Eigentumsrecht

A

property right; freehold (an Grundbesitz)

486
Q

Eigentumsübertragung

A

transfer of title

487
Q

Eigentumsvorbehalt

A

retention of title

488
Q

Eigentumswechsel

A

change of ownership

489
Q

Einbauten auf fremden Grundstücken

A

leasehold improvements

490
Q

Einbauten in gemieteten Geschäftsräumen

A

leasehold improvements

491
Q

Einbehalt

492
Q

Einfuhrabgaben

A

customs duties

493
Q

Einfuhrzoll

A

import duty

494
Q

eingebettete derivative Finanzinstrumente

A

embedded derivatives

495
Q

eingetragener Verein (e.V.)

A

registered association

496
Q

Einhaltung

A

compliance

497
Q

Einheit

A

unit; entity

498
Q

Einigungsdatum

A

agreement date

deutsch englische Fachbegriffe (8 decks)

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