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deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_03 > Flashcards

Controlling - Management Accounting - DE-EN_03 Flashcards

1
Q

Einkauf

A

purchasing

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2
Q

Einkaufsverpflichtung

A

purchase commitment

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3
Q

Einkommen

A

income

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4
Q

Einkommen, zu versteuerndes ~

A

taxable income

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5
Q

Einkommenssteuer

A

income tax

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6
Q

Einkommensteuererklärung

A

income tax return

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7
Q

Einkommensteuergesetz

A

income tax law

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8
Q

Einkünfte

A

income

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9
Q

Einlage

A

capital contribution

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10
Q

Einlage, ausstehende ~

A

unpaid capital contribution

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11
Q

Einlage, befristete ~

A

time deposit; fixed deposit

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12
Q

einlösbar

A

redeemable

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13
Q

Einlösung

A

redemption

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14
Q

einmalig

A

one-off; nonrecurring

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15
Q

einmalige Aufwendung

A

one-off expense

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16
Q

Einnahmen

A

income; proceeds; cash receipts

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17
Q

Einnahmen-/Überschussrechnung

A

cash method of accounting

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18
Q

Einreichungsfrist

A

filing deadline

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19
Q

Einrichtungsgegenstände (bewegliche und eingebaute)

A

furniture and fixtures

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20
Q

einschließlich

A

including

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21
Q

Einspruch

A

plea

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22
Q

Einspruch einlegen

A

to file an objection

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23
Q

Einstandspflichten

A

factoring

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24
Q

Einstandspreis

A

acquisition cost; cost price

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25
Q

einstellen in Rücklagen

A

to transfer to reserves

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26
Q

eintragen

A

to record; to enter

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27
Q

Eintragung (ins Handelsregister)

A

registration (in the trade register)

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28
Q

Einwendung

A

objection

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29
Q

einzahlen

A

to deposit; to pay in

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30
Q

Einzahlung

A

payment; inpayment

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31
Q

Einzahlung aus Abgängen von Finanzanlagen

A

proceeds from the disposal of financial investments

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32
Q

Einzahlung aus der Ausgabe von Anteilen

A

proceeds from issue of shares

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33
Q

Einzahlungen aus Abgängen von immateriellen Vermögenswerte und Sachanlagen

A

proceeds from the disposal of intangible assets and property, plant and equipment

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34
Q

Einzahlungen aus Darlehen

A

proceeds from borrowings

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35
Q

Einzahlungen aus dem Verkauf von Kapitalanlagen des Anlagestocks

A

proceeds from the sale of investments held on account and at risk of life insurance policyholders

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36
Q

Einzahlungen aus dem Verkauf von Vermögensgegenständen

A

proceeds from sale of property, plant and equipment

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37
Q

Einzahlungen aus Eigenkapitalzuführungen

A

proceeds from transfer to equity

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38
Q

Einzahlungen aus Zinserlösen

A

interest received

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39
Q

Einzahlungen von Kunden

A

receipt from customers

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40
Q

Einzahlungsbeleg

A

deposit slip

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41
Q

Einzelabschlüsse

A

separate/single-entity financial statements

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42
Q

Einzelhandel

A

retail trade

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43
Q

Einzelkosten

A

unit costs; direct costs (→)

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44
Q

Einzelunternehmen

A

sole proprietorship

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45
Q

Einzelwertberichtigung

A

specific valuation allowance

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46
Q

Einzelwertberichtigung, pauschalierte ~

A

general allowance for bad debt

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47
Q

Einziehung

A

collection (von Schulden); confiscation (von Vermögen)

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48
Q

eiserner Bestand

A

base stock

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49
Q

Eliminierung

A

elimination

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50
Q

Emission

A

issue

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51
Q

Emissionskurs

A

issue price

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52
Q

Endbestand

A

closing balance

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53
Q

Enddatum

A

end of a term

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54
Q

Endfälligkeit

A

final due date; final maturity

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55
Q

Endfälligkeit, bis zur ~ gehaltene Wertpapiere

A

held-to-maturity securities

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56
Q

Engpass

A

bottleneck

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57
Q

Enteignung

A

dispossession; confiscation

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58
Q

entfallen auf

A

attributable to; account for

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59
Q

Entgeltgleichheit

A

equal remuneration

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60
Q

Entgeltlücke

A

remuneration gap

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61
Q

Entgelttransparenz

A

remuneration transparency

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62
Q

Entlassung

A

notice; dismissal; layoff

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63
Q

Entlohnung

A

pay; remuneration

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64
Q

Entnahme

A

withdrawal

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65
Q

Entschädigung

A

indemnification; compensation

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66
Q

Entscheidung

A

decision

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67
Q

Entscheidungsbaum

A

decision tree

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68
Q

Entscheidungsnutzen

A

decision usefulness

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69
Q

Entsprechenserklärung

A

declaration of compliance

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70
Q

Entstehungszeitpunkt

A

date of incurrence

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71
Q

Entwicklung

A

development

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72
Q

Entwicklung der Aktie

A

share price performance

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73
Q

Entwicklungskosten

A

development costs

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74
Q

Entwurf

A

draft

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75
Q

Equity-Methode

A

equity method (→)

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76
Q

Erbe

A

heir; beneficiary (Person); inheritance (das Erbe)

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77
Q

Erbpacht

A

emphyteusis

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78
Q

Erbschaft

A

inheritance

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79
Q

Erbschaftssteuer

A

inheritance tax

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80
Q

Ereignisse nach dem Bilanzstichtag

A

events after the balance sheet date

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81
Q

erfahrungsbedingte Anpassungen

A

experience adjustments

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82
Q

erfassen

A

enter; record; book; post

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83
Q

Erfolgsbeteiligung

A

profit sharing

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84
Q

Erfolgshonorar

A

contingent fee

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85
Q

erfolgsneutral

A

recognise directly in equity

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86
Q

erfolgsneutral zum Zeitwert bilanzieren

A

recognise at fair value in equity

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87
Q

erfolgsorientierte Vergütung

A

performance-related remuneration

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88
Q

Erfolgsrechnung

A

income statement

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89
Q

Erfolgsrechnung, konsolidierte ~

A

consolidated income statement

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90
Q

Erfolgsrechnung, zusammengefasste ~ für mehrere Jahre

A

earnings summary

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91
Q

erfolgswirksam

A

recognise as income or expense

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92
Q

erfolgswirksame Veränderung der Rückstellung für latente Beitragsrückerstattung

A

changes to deferred provision for premium refunds included in the operating result

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93
Q

Erfüllung

A

compliance; fulfilment

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94
Q

Erfüllungsbetrag

A

settlement value

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95
Q

Erfüllungstag

A

settlement date

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96
Q

ergänzen, ändern

A

amend

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97
Q

Ergebnis

A

net profit/loss; earnings; result

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98
Q

Ergebnis der betrieblichen Geschäftstätigkeit

A

earnings before interest and tax (EBIT); profit from operations

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99
Q

Ergebnis der gewöhnlichen Geschäftstätigkeit

A

earnings before tax (EBT); result from ordinary activities (HGB); profit before tax

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100
Q

Ergebnis je Aktie

A

earnings per share

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101
Q

Ergebnisabführung

A

profit/loss transfer

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102
Q

Ergebnisabführungsvertrag

A

profit and loss transfer agreement

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103
Q

Ergebnisanteile, auf Minderheiten entfallende ~

A

minority interest

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104
Q

Ergebnisverwendung

A

disposition of earnings

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105
Q

Ergebnisvortrag

A

profit/loss carried forward; unappropriated net income

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106
Q

ergebniswirksamer finanzieller Vermögenswert oder Verbindlichkeit

A

financial asset or financial liability at fair value through profit or loss

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107
Q

erhaltene staatliche Beihilfen

A

receipt of government grants

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108
Q

Erhöhung

A

increase

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109
Q

Erklärung

A

explanation; declaration

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110
Q

Erklärung, eidesstattliche ~

A

affidavit

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111
Q

Erlass (Verordnung)

A

decree

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112
Q

erlasskonform

A

in compliance with decrees

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113
Q

Erläuterungen zum Jahresabschluss

A

notes to the financial statements

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114
Q

Erlös

A

proceeds; revenue; income

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115
Q

ermäßigter Steuersatz

A

reduced tax rate

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116
Q

Ermäßigung

A

reduction

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117
Q

Eröffnung

A

opening

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118
Q

Eröffnungsbilanz

A

opening balance sheet

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119
Q

Eröffnungsbuchung

A

opening entry

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120
Q

Eröffnungssaldo

A

opening balance

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121
Q

Erreichen des betriebsbereiten Zustands

A

ready for operational use

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122
Q

erschöpft

A

depleted

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123
Q

Erstanwender

A

first-time adopter

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124
Q

Erstattungsanspruch

A

claim for refund

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125
Q

Erstbewertung

A

initial measurement

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126
Q

erstmaliger IFRS-Abschluss

A

first IFRS financial statements

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127
Q

erstmaliges IFRS-Berichtsjahr

A

first IFRS reporting period

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128
Q

Ertrag

A

income; revenue

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129
Q

Erträge aus Ausleihungen

A

income from loans

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130
Q

Erträge aus Beteiligungen

A

income from associated companies; income from investments; income from long-term equity investments; results of investments held at equity

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131
Q

Erträge aus dem Abgang von Anlagevermögen

A

income from disposal of fixed assets

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132
Q

Erträge aus dem Abgang von immateriellen Vermögenswerten und Sachanlagen

A

income from the disposal of intangible assets and property, plant and equipment

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133
Q

Erträge aus der Auflösung von Rückstellungen

A

income from the reversal of provisions

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134
Q

Erträge aus sonstigen Vermögensgegenständen des Finanzanlagevermögens

A

income from investments

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135
Q

Erträge mit anderen Segmenten

A

intersegment income

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136
Q

Erträge mit Dritten

A

income from third parties

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137
Q

Erträge, außerordentliche ~

A

extraordinary income

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138
Q

Erträge, betriebliche ~

A

operating income

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139
Q

Erträge, laufende ~

A

current income

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140
Q

Erträge, neutrale ~

A

non-operating income

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141
Q

Erträge, sonstige ~

A

other income

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142
Q

ertragsbezogene Zuwendungen

A

grants related to income

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143
Q

Ertragschwelle

A

break-even point

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144
Q

Ertragskraft

A

earning power

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145
Q

Ertragslage

A

financial position; result situation

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146
Q

Ertragsteuer

A

income tax

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147
Q

Ertragsteueraufwand

A

income tax expenditure

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148
Q

Ertragsteueraufwand, rechnerischer ~

A

calculated income tax expenditure

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149
Q

Ertragsteuerertrag

A

income tax revenue

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150
Q

Ertragsteuern, gezahlte ~

A

income taxes paid

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151
Q

Ertragsteuern, periodenfremde ~

A

income tax not relating to the period

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152
Q

Ertragsteuersatz

A

income tax rate

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153
Q

erwartet

A

anticipated

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154
Q

Erwartungsrechnung

A

forecasting

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155
Q

Erweiterung

A

expansion; extension

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156
Q

Erweiterung des Geschäftsbetriebs

A

business expansion

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157
Q

Erwerb (Kauf)

A

acquisition; purchase

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158
Q

Erwerb von Unternehmen, Unternehmensteilen oder Beteiligungen an Unternehmen

A

acquisitions of enterprises or parts thereof or interests therein

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159
Q

Erwerbsmethode

A

acquisition method; purchase accounting (→)

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160
Q

Erwerbsunfähigkeit

A

incapacity to work

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161
Q

Erwerbszeitpunkt

A

acquisition date

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162
Q

Erzeugnis, fertiges ~

A

finished product

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163
Q

Erzeugnis, unfertiges (halbfertiges) ~

A

work in progress; semi-finished goods

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164
Q

erzielbarer Betrag

A

recoverable amount

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165
Q

Erzielbarkeit

A

recoverability

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166
Q

Eventualforderung

A

contingent asset

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167
Q

Eventualschuld

A

contingent liability

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168
Q

Eventualverbindlichkeit

A

contingent liability

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169
Q

Existenzminimum

A

subsistence level

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170
Q

F+E Controlling

A

R&D controlling (→)

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171
Q

Fabrikat

A

make

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172
Q

Fachanwalt für Steuerrecht

A

tax attorney

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173
Q

Factoringgeschäft

A

factoring

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174
Q

fahrlässig

A

negligent

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175
Q

Fahrtkosten

A

travel expenses; transportation costs

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176
Q

Fahrtkosten zur Arbeitsstelle

A

commuting expenses

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177
Q

faktische Verpflichtung

A

constructive obligation

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178
Q

Fakturierung

A

billing; invoicing

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179
Q

fällig

A

due; payable

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180
Q

fällige Ertragsteuern

A

income tax payable

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181
Q

fällige Steuerschuld

A

tax liability

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182
Q

Fälligkeit

A

maturity; due date

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183
Q

Fälligkeitstermin

A

due date; maturity date; deadline

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184
Q

Falschgeld

A

counterfeit money

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185
Q

Fälschung

A

forgery

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186
Q

Fehlbetrag

A

deficit; shortage

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187
Q

Fehler aus vorherigen Perioden

A

prior period errors

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188
Q

Fehlinvestition

A

bad investment

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189
Q

fertige Erzeugnisse

A

finished goods

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190
Q

Fertigstellungskosten

A

costs of completion

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191
Q

Fertigung

A

production; manufacturing

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192
Q

Fertigungsauftrag

A

production order; construction contract

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193
Q

Fertigungsgemeinkosten

A

indirect costs; manufacturing overheads

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194
Q

Fertigungsgemeinkosten, umgelegte ~

A

absorbed manufacturing overheads

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195
Q

Fertigungskosten

A

production costs; manufacturing costs

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196
Q

Fertigungskostenstelle

A

production cost centre

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197
Q

Fertigungslohn

A

direct labour

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198
Q

Fertigungsplanung

A

production scheduling

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199
Q

Fertigware

A

finished goods

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200
Q

feste Kaufverpflichtung

A

firm purchase commitment

201
Q

feste Verpflichtung

A

firm commitment

202
Q

Festgeld

A

time deposit

203
Q

festlegen (im Vertrag)

A

to stipulate

204
Q

Festpreis

A

controlled price; fixed price

205
Q

Festpreisvertrag

A

fixed price contract

206
Q

Festsatzzahler

A

fixed rate payer

207
Q

feststellen, Jahresabschluss ~

A

adopt the financial statements

208
Q

Feststellung

A

determination; establishment; conclusion

209
Q

festverzinslich

A

fixed interest-bearing

210
Q

Festwert

A

fixed value; base value

211
Q

Festzins

A

fixed interest

212
Q

Festzinsverbindlichkeiten

A

fixed interest payment obligations

213
Q

Festzinszahler

A

fixed rate payer

214
Q

FIFO

A

FIFO (first-in, first-out)

215
Q

fiktive Buchung

A

fictitious entry

216
Q

Filiale

A

branch; branch office

217
Q

Finanzamt

A

tax office; finance office

218
Q

Finanzanlagen

A

financial investments; financial assets

219
Q

Finanzbehörde

A

tax authorities

220
Q

Finanzdienstleister

A

financial services provider

221
Q

Finanzdirektor

A

treasurer

222
Q

Finanzergebnis

A

finance cost; financial items (net)

223
Q

Finanzgericht

A

fiscal court; lower tax court

224
Q

finanzielle Verbindlichkeit

A

financial liability

225
Q

finanzieller Vermögenswert

A

financial asset

226
Q

Finanzierbarkeit

A

financial viability

227
Q

Finanzierung

A

financing

228
Q

Finanzierungsart

A

financing type

229
Q

Finanzierungskosten

A

cost of financing

230
Q

Finanzierungsleasing

A

finance lease

231
Q

Finanzierungsmittel

A

means of financing

232
Q

Finanzierungstätigkeit

A

financing activity

233
Q

Finanzinstrument

A

financial instrument

234
Q

Finanzinstrumente; zu fortgeführten Anschaffungskosten bilanzierte ~

A

financial instruments measured at amortized cost

235
Q

Finanzinvestition

A

financial investment; investment property

236
Q

Finanzinvestition, langfristige ~

A

non-current financial investment

237
Q

Finanzinvestition; als ~ gehaltene Immobilie

A

investment property

238
Q

Finanzkalender

A

financial calendar

239
Q

Finanzkonzept

A

financial plan

240
Q

Finanzkredit

A

loan

241
Q

Finanzlage

A

financial position

242
Q

Finanzmanagement

A

financial management

243
Q

finanzmathematisch

A

actuarial

244
Q

Finanzmittel

A

cash and cash equivalents; funds

245
Q

Finanzmittelbestand

A

cash and cash equivalents

246
Q

Finanzmittelbestand am Anfang der Periode

A

cash and cash equivalents at beginning of period

247
Q

Finanzmittelbestand am Ende der Periode

A

cash and cash equivalents at end of period

248
Q

Finanzplanung

A

financial planning; budgeting

249
Q

Finanzvermögen

A

financial assets

250
Q

Finanzvorstand

A

Chief Financial Officer (CFO)

251
Q

finanzwirtschaftliche Risiken

A

financial risks

252
Q

Firmenkunde

A

corporate client

253
Q

Firmenkundengeschäft

A

corporate client business

254
Q

Firmensitz

A

registered office

255
Q

Firmensitz, mit ~ in

A

based in

256
Q

Firmenwert

A

goodwill

257
Q

fiskalisch

A

fiscal

258
Q

Fiskus

A

tax authorities; treasury

259
Q

fixe Produktionsgemeinkosten

A

fixed production overheads

260
Q

Fixkosten

A

fixed costs (→)

261
Q

Fluktuation

A

employee turnover

262
Q

Fluktuation, rechnerische ~

A

calculated employee turnover

263
Q

flüssige Mittel

A

liquid assets

264
Q

Flutopfersolidaritätsgesetz

A

flood victim solidarity act

265
Q

Folgezahlungen

A

subsequent payments

266
Q

Fonds

A

fund

267
Q

Förderung

A

promoting; support; funding

268
Q

Förderung, öffentliche ~

A

public funding

269
Q

Forderungen

A

accounts receivable; receivables

270
Q

Forderungen an Kreditinstitute

A

receivables from financial institutions

271
Q

Forderungen an Kunden

A

receivables from customers

272
Q

Forderungen aus Lieferungen und Leistungen

A

trade receivables

273
Q

Forderungen aus noch nicht abgerechneten Leistungen

A

accrued receivables; unbilled receivables

274
Q

Forderungen aus Warenlieferungen und Leistungen

A

trade accounts receivable

275
Q

Forderungen gegen

A

receivables from

276
Q

Forderungen gegenüber verbundenen Unternehmen

A

accounts receivable due from affiliated companies

277
Q

Forderungen mit einer Restlaufzeit von mehr als einem Jahr

A

accounts receivable with a remaining term of more than one year

278
Q

Forderungen, Fremdwährungs~

A

foreign currency receivables

279
Q

Forderungen, kurzfristige ~

A

current receivables

280
Q

Forderungen, langfristige ~

A

non-current receivables

281
Q

Forderungen, überfällige ~

A

overdue receivables

282
Q

Forderungen, uneinbringliche ~

A

uncollectible accounts; bad debts

283
Q

Forderungen, Verkauf von ~

A

factoring

284
Q

Forderungsabtretung

A

assignment of accounts receivable

285
Q

Forderungsausfälle

A

bad debt losses

286
Q

Förderungsprojekt

A

sponsoring project

287
Q

Forderungsverzicht

A

waiver of receivable

288
Q

Forfaitierung

A

forfeiting; non-recourse financing

289
Q

Forschung

A

research

290
Q

Forschung und Entwicklung

A

research and development

291
Q

Forschungs- und Entwicklungskosten

A

research and development costs

292
Q

fortgeführte Geschäftsbereiche

A

continued operations

293
Q

Frachtbrief

A

bill of lading (B/L)

294
Q

frei an Bord (fob)

A

free on board (fob)

295
Q

frei auf Waggon (fot)

A

free on track (fot)

296
Q

frei längsseits des Schiffes (fas)

A

free alongside ship (fas)

297
Q

frei Schiff (fos)

A

free on ship (fos)

298
Q

frei Versandbahnhof (for)

A

free on rail (for)

299
Q

Freiberufler

A

freelancer

300
Q

Freigabe (von Mitteln)

A

release (of funds)

301
Q

Freigabe des Konzernabschlusses

A

release of the consolidated financial statements

302
Q

Freigrenze

A

exemption limit

303
Q

Freiverkehr

A

over the counter trading

304
Q

freiwillige soziale Aufwendungen

A

voluntary social security contributions; voluntary social benefits

305
Q

fremdgenutzte Immobilie

A

investment property

306
Q

Fremdkapitalkosten

A

borrowing costs

307
Q

Fremdkonto

A

third party account

308
Q

Fremdlager

A

consigned inventory

309
Q

Fremdleistung

A

third party work/service

310
Q

Fremdvergleich

A

arm’s length principle

311
Q

Fremdwährung

A

foreign currency

312
Q

Fremdwährungsforderungen

A

foreign currency receivables

313
Q

Fremdwährungsgeschäft

A

foreign currency transaction

314
Q

Fremdwährungsumrechnung

A

foreign currency translation

315
Q

Fremdwährungsverbindlichkeit

A

foreign currency liability

316
Q

Frist

A

period; term

317
Q

Frist; Zahlungs~

A

term of payment

318
Q

Fristablauf

A

expiration

319
Q

fristlos

A

without notice

320
Q

Fristverlängerung

A

extension of time/ term/maturity

321
Q

Fristverlängerungsantrag

A

application for extension of time to file

322
Q

Frühpensionierung

A

early retirement

323
Q

Führungskräfte, mittlere ~

A

middle management

324
Q

Führungskräfte, obere ~

A

top management; executives

325
Q

Funktionalwährung

A

functional currency

326
Q

Fusion

A

merger

327
Q

GAP-Analyse

A

gap analysis (→)

328
Q

Garantie

A

guarantee; warranty

329
Q

garantieren

A

to guarantee; to assure; to underwrite (eine Wertpapieremission)

330
Q

garantierter Restwert

A

guaranteed residual value

331
Q

Garantieverpflichtung

A

guarantee; warranty obligation

332
Q

Gebäude

A

building

333
Q

Gebäudekosten

A

costs of premises

334
Q

gebucht

A

posted; booked

335
Q

Gebühr

A

fee; charge

336
Q

Gegenakkreditiv

A

back-to-back credit; countervailing credit (US)

337
Q

Gegenangebot

A

counteroffer

338
Q

Gegenbuchung

A

contra entry

339
Q

Gegenkonto

A

contra account

340
Q

Gegenstandswert

A

present value

341
Q

Gegenswap

A

reverse swap

342
Q

Gehalt

A

salary

343
Q

Gehaltsabrechnung

A

payroll; salary account; salary statement

344
Q

Gehaltsabzüge

A

payroll deductions

345
Q

Gehaltsempfänger

A

salaried employee

346
Q

Gehaltsentwicklung

A

salary development

347
Q

geistiges Eigentum

A

intellectual property

348
Q

Geld

A

money

349
Q

Geld, Bar~

A

cash

350
Q

Geldabwertung

A

devaluation

351
Q

Geldanlage

A

investment

352
Q

Geldausgang

A

cash disbursement

353
Q

Geldeingang

A

cash receipt

354
Q

Geldeinzug

A

collection

355
Q

Geldkurs

A

bid; bid price

356
Q

Geldmarkt

A

money market

357
Q

Geldpolitik

A

monetary policy

358
Q

Geldstrafe

A

fine; penalty

359
Q

Geldumlauf

A

currency in circulation

360
Q

geldwerter Vorteil

A

pecuniary advantage

361
Q

geleistete Anzahlungen

A

prepayments

362
Q

Gemeinkosten

A

indirect costs; overheads; overhead expenses

363
Q

Gemeinkosten, verrechnete ~

A

overhead expenses absorbed

364
Q

Gemeinkostenabweichung

A

overhead variance

365
Q

Gemeinkostenlöhne

A

indirect labour

366
Q

Gemeinkostenmaterial

A

indirect material

367
Q

Gemeinkostensatz

A

overhead rate

368
Q

Gemeinkostenwertanalyse (GWA)

A

overhead cost analysis (→)

369
Q

gemeinnützig

A

non-profit

370
Q

gemeinnützige Organisation

A

non-profit institution

371
Q

gemeinschaftlich beherrschtes Unternehmen

A

jointly controlled entity

372
Q

gemeinschaftlich geführte Einheit

A

jointly controlled entity

373
Q

gemeinschaftliche Vermögenswerte

A

corporate assets

374
Q

gemeinschaftliches Kontrollverhältnis

A

joint control

375
Q

Genehmigung

A

approval; permission

376
Q

Genussschein

A

participation certificate

377
Q

Gericht

A

court

378
Q

Gerichtsprozess

A

lawsuit; litigation

379
Q

Gerichtsstand

A

court of jurisdiction

380
Q

Gerichtsverhandlung

A

trial; session; hearing

381
Q

geringfügig

A

minor; immaterial

382
Q

geringfügig Beschäftigte

A

marginal part-time employees

383
Q

geringwertige Wirtschaftsgüter

A

low value items

384
Q

gesamt

A

total

385
Q

Gesamtbetriebskosten

A

total cost of ownership (TCO)

386
Q

Gesamtergebnis

A

total comprehensive income

387
Q

Gesamtergebnisrechnung

A

statement of comprehensive income

388
Q

Gesamtertrag

A

total revenues

389
Q

Gesamthaftung

A

joint liability

390
Q

Gesamtkostenverfahren

A

total cost method; nature of expense method

391
Q

Gesamtrisiko

A

overall risk

392
Q

Gesamtschuldner

A

joint debtor

393
Q

gesamtschuldnerisch

A

joint and several

394
Q

gesamtschuldnerisch haften

A

jointly and severally liable

395
Q

Gesamtsegmentschulden

A

total segment liabilities

396
Q

Gesamtsegmentvermögen

A

total segment assets

397
Q

Geschäft

A

business; transaction

398
Q

Geschäfte, schwebende ~

A

pending transactions

399
Q

Geschäftsausstattung

A

office equipment

400
Q

Geschäftsauswirkungsanalyse

A

business impact analysis

401
Q

Geschäftsbedingungen, allgemeine ~

A

general terms of business

402
Q

Geschäftsbereich

A

business unit; business segment; division

403
Q

Geschäftsbereiche, aufgegebene ~

A

discontinued operations

404
Q

Geschäftsbereiche, fortgeführte ~

A

continued operations

405
Q

Geschäftsbericht

A

annual report

406
Q

Geschäftsfeld

A

business segment

407
Q

Geschäftsfortführungsplan

A

business continuity plan

408
Q

Geschäftsführer

A

general manager; managing director

409
Q

Geschäftsführungsorgan

A

management body

410
Q

Geschäftsjahr

A

financial year; fiscal year

411
Q

Geschäftsjahr, laufendes ~

A

current fiscal year

412
Q

Geschäftsleitung

A

management

413
Q

Geschäftsmodell

A

business model

414
Q

Geschäftsreise

A

business trip

415
Q

Geschäftssegment

A

business segment

416
Q

Geschäftssitz

A

place of business

417
Q

Geschäftsstelle

A

branch office

418
Q

Geschäftsstellenleiter

A

office manager; branch manager

419
Q

Geschäftstätigkeit

A

business operations; business transaction

420
Q

Geschäftstätigkeit, Cashflow aus der laufenden ~

A

cash flow from operating activities

421
Q

Geschäftstätigkeit, gewöhnliche ~

A

ordinary activity

422
Q

Geschäftsteilhaber

A

partner

423
Q

Geschäftsübertragung

A

transfer of business

424
Q

Geschäftsvorfälle mit nahe stehenden Unternehmen und Personen

A

related party transaction

425
Q

Geschäftswert

A

goodwill

426
Q

Geschäftswert, negativer ~

A

badwill

427
Q

Geschäftsziel

A

business goal; business objective

428
Q

Geschäftszweig

A

business segment ; line of business

429
Q

geschlechtergerechte Vergütung

A

gender-equal remuneration

430
Q

geschlossener Fond

A

closed-end fund

431
Q

Gesellschaft

A

company

432
Q

Gesellschaft mit beschränkter Haftung (GmbH)

A

limited liability company

433
Q

Gesellschaft, beherrschte ~

A

controlled company

434
Q

Gesellschaft, herrschende ~

A

controlling company

435
Q

Gesellschaft, Kommandit~

A

limited partnership

436
Q

Gesellschaft, nahe stehende ~

A

affiliate; affiliated company

437
Q

Gesellschaft, offene Handelsgesellschaft (OHG)

A

general partnership

438
Q

Gesellschaft, Personen~

A

partnership

439
Q

Gesellschaft, Tochter~

A

subsidiary

440
Q

Gesellschafter einer Kapitalgesellschaft

A

shareholder

441
Q

Gesellschafter einer Personengesellschaft

A

partner

442
Q

Gesellschafter; beschränkt haftender ~

A

limited partner

443
Q

Gesellschafter; persönlich haftender ~

A

general partner; personally liable partner

444
Q

Gesellschafterausschuss

A

shareholders’ committee

445
Q

Gesellschafterdarlehen

A

shareholders’ loan

446
Q

Gesellschafterversammlung

A

annual general meeting; shareholders’ meeting (Kapitalgesellschaft) or partners’ meeting (Personengesellschaft)

447
Q

Gesellschaftsanteil

A

share/stake in a company

448
Q

Gesellschaftskapital

A

partnership capital (Personengesellschaft); share capital (Kapitalgesellschaft)

449
Q

Gesellschaftsrecht

A

company law

450
Q

Gesellschaftssitz

A

registered office

451
Q

Gesetz

A

act; law

452
Q

Gesetzeslücke

A

loophole

453
Q

Gesetzesrecht

A

statute law

454
Q

gesetzliche Bestimmung

A

legal provision

455
Q

gesetzliche Vorschriften

A

legal requirements

456
Q

gesetzwidrig

A

unlawful; illegal

457
Q

gesichert

A

secured

458
Q

gesichertes Grundgeschäft

A

hedged item

459
Q

gewähren

A

to allow; to grant

460
Q

Gewährleistung

A

warranty; guarantee

461
Q

Gewährleistungsansprüche

A

warranty claims

462
Q

Gewährleistungsvertrag

A

warranty agreement

463
Q

gewährte Skonti

A

discounts granted

464
Q

Gewährungszeitpunkt

A

grant date

465
Q

Gewerbe

A

trade

466
Q

Gewerbesteuer

A

trade tax

467
Q

Gewerbesteuerbelastung

A

trade tax charge

468
Q

Gewerbesteuerbelastung, abweichende ~

A

divergent trade tax charge

469
Q

Gewerbesteuerhebesatz

A

municipal trade tax levy rate

470
Q

Gewerbesteuersatz

A

municipal trade tax rate

471
Q

gewerblich

A

industrial; commercial

472
Q

gewerbliches Schutzrecht

A

industrial property right

473
Q

Gewerkschaft

A

trade union

474
Q

gewichtet

A

weighted

475
Q

gewichteter Durchschnitt

A

weighted average number of shares for the basic earnings per share

476
Q

Gewichtung

A

weighting

477
Q

Gewinn

A

profit; net income; gain

478
Q

Gewinn bei Veräußerung von Vermögensteilen

A

capital gain

479
Q

Gewinn je Aktie

A

basic earnings per share

480
Q

Gewinn nach Steuerabzug

A

net income after taxes; after-tax profit

481
Q

Gewinn- und Verlustrechnung

A

income statement; profit & loss account

482
Q

Gewinn- und Verlustrechnung Konzern

A

consolidated income statement

483
Q

Gewinn vor Ertragsteuern

A

profit before tax; pre-tax profit

484
Q

Gewinn, ausgeschütteter ~

A

distributed income; dividend

485
Q

Gewinn, Bilanz~

A

retained earnings; net retained profits (HGB)

486
Q

Gewinn, entgangener ~

A

lost profit

487
Q

Gewinn, in Rücklagen eingestellter ~

A

earnings appropriated to reserves; transfers to reserves

488
Q

Gewinn, nicht ausgeschütteter ~

A

undistributed income

489
Q

Gewinn, nicht realisierter ~

A

unrealised gain

490
Q

Gewinn, Rein~

A

net income; net profit

491
Q

Gewinn, steuerpflichtiger ~

A

taxable income

492
Q

Gewinn/Verlust aus dem Abgang von Finanzanlagen

A

gain/loss on disposal of financial assets; realised capital gains/losses

493
Q

Gewinn/Verlust aus dem Abgang von Gegenständen des Anlagevermögens

A

gain/loss on disposal of fixed assets (HGB); gain/loss on disposal of non-current assets (IAS)

494
Q

Gewinn/Verlust aus dem Abgang von immateriellen Vermögenswerte und Sachanlagen

A

gain/loss on disposal of intangible assets and tangible fixed assets (HGB); gain/ loss on disposal of intangible assets and property, plant and equipment (IAS)

495
Q

Gewinnabführungsvertrag

A

profit and loss transfer agreement

496
Q

Gewinnabführungsverträgen, Erträge aus ~

A

income from profit and loss transfer agreements

497
Q

gewinnabhängig

A

profit-related

498
Q

Gewinnanteil

A

profit share

499
Q

Gewinnaufschlag

A

profit make-up; profit margin

deutsch englische Fachbegriffe (8 decks)

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