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deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_05 > Flashcards

Controlling - Management Accounting - DE-EN_05 Flashcards

1
Q

laufend, nicht ~e Erträge

A

non-current revenue

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2
Q

laufende Erträge

A

current income

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3
Q

laufendes Konto

A

current account

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4
Q

Laufzeit

A

term

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5
Q

Laufzeit des Leasingverhältnis

A

lease term

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6
Q

Laufzeitbeginn

A

start of term

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7
Q

Leasingdauer

A

term of lease

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8
Q

Leasinggeber

A

lessor

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9
Q

Leasinggegenstand

A

object of lease

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10
Q

Leasingnehmer

A

lessee

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11
Q

Leasingverhältnis

A

lease

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12
Q

Leasingvertrag

A

lease contract

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13
Q

Lebensdauer (eines Gutes)

A

useful life

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14
Q

Lebensversicherung

A

life insurance

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15
Q

Lebenszykluskosten

A

life cycle cost

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16
Q

Leerverkäufer

A

short seller

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17
Q

Leistung

A

performance; benefit (Sozialleistung)

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18
Q

Leistungen an Arbeitnehmer

A

employee benefits

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19
Q

Leistungen nach Beendigung des Arbeitsverhältnisses

A

post-employment benefits

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20
Q

leistungsabhängige Kosten

A

activity-related costs; output-related costs

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21
Q

Leistungsabschreibung

A

units-of-production depreciation method

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22
Q

Leistungsbeurteilung

A

performance rating

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23
Q

leistungsbezogen

A

performance-linked

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24
Q

Leistungskennzahl

A

key performance indicator

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25
Q

Leistungslohn

A

incentive wage

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26
Q

leistungsorientierte Verpflichtung

A

defined benefit obligation

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27
Q

leistungsorientierter Plan

A

defined benefit plan

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28
Q

Leistungsvergleich

A

Benchmarking

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29
Q

Leistungswertanalyse

A

activity value analysis (→)

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30
Q

Leitbild

A

mission statement

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31
Q

Leiter des Rechnungswesens

A

head of accounting

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32
Q

Lenkungsausschuss

A

steering committee

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33
Q

Lieferant

A

supplier

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34
Q

Lieferbedingungen

A

delivery terms

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35
Q

Lieferbereitschaftsgrad

A

service level (→)

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36
Q

Lieferung

A

delivery

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37
Q

Lieferungsverzug

A

late delivery

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38
Q

Lieferzeit

A

delivery time

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39
Q

linear

A

on a straight-line basis

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40
Q

lineare Abschreibung

A

straight-line method of depreciation

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41
Q

liquid

A

liquid; solvent

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42
Q

Liquidation

A

liquidation

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43
Q

Liquidationsbilanz

A

liquidation balance sheet

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44
Q

Liquidationsgewinn

A

liquidation surplus

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45
Q

Liquidationsverlust

A

liquidation loss

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46
Q

Liquidator

A

liquidator

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47
Q

liquide Mittel

A

liquid assets

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48
Q

Liquidität

A

liquidity (→)

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49
Q

Liquidität dritten Grades

A

current ratio

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50
Q

Liquidität ersten Grades

A

cash ratio

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51
Q

Liquidität zweiten Grades

A

quick ratio

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52
Q

Liquidität, effektive ~

A

net liquidity

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53
Q

Liquiditätskennzahl

A

liquidity ratio

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54
Q

Liquiditätsrisiko

A

liquidity risk

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55
Q

Liquiditätssteuerung

A

liquidity control

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56
Q

Lizenz

A

licence (GB); license (US)

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57
Q

Lizenzgebühr

A

royalty; license fee

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58
Q

Lizenzvertrag

A

licence contract

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59
Q

Lohn

A

wage

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60
Q

Lohn- und Gehaltsabrechnungssystem

A

payroll system

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61
Q

Lohnabrechnung

A

payroll accounting

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62
Q

Lohnabzug (für Steuer, Versicherung usw.)

A

payroll deduction

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63
Q

Lohnsteuer

A

income tax; pay-as-you-earn (PAYE)

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64
Q

Lohnstundensatz

A

hourly rate of pay

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65
Q

Lohnverhandlungen

A

wage negotiations

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66
Q

Lohnvorschuss

A

advance on wages

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67
Q

Lombardkredit

A

collateral loan; Lombard loan

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68
Q

Lombardsatz

A

lending rate

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69
Q

löschen

A

to cancel; to delete; to clear

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70
Q

Lückenanalyse

A

gap analysis

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71
Q

Mahnbescheid

A

default summons; court order to pay

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72
Q

Mahnbrief

A

dunning letter; reminder

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73
Q

mahnen

A

dunning; to dun

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74
Q

Mahnverfahren

A

dunning procedure

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75
Q

Makler

A

broker

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76
Q

Makler von Wertpapieren

A

stockbroker

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77
Q

Maklergebühr

A

brokerage; broker’s commission

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78
Q

Maklergeschäft

A

brokerage business

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79
Q

Maklerprovision

A

brokerage

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80
Q

Maklersystem

A

brokering system

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81
Q

Management-by-Konzepte

A

management-by concepts (→)

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82
Q

Mandant

A

client

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83
Q

Mandat

A

mandate; engagement

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84
Q

Mandate in anderen gesetzlich zu bildenden Aufsichtsräten

A

mandates in other statutory supervisory boards of companies

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85
Q

Mangel

A

fault

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86
Q

mangelhaft

A

faulty

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87
Q

Mängelrüge

A

complaint

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88
Q

Manteltarifvertrag

A

industry-wide collective agreement

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89
Q

manuelle Buchung

A

manual posting

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90
Q

Margeneinkommen

A

margin income

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91
Q

Marke

A

trademark; brand

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92
Q

Markenrecht

A

trademark right

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93
Q

Markenrecht, erworbenes ~

A

acquired trademark rights

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94
Q

Markt

A

market

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95
Q

Markt, amtlicher ~

A

official market

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96
Q

Marktkapitalisierung

A

market capitalisation

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97
Q

Marktpreis

A

market price

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98
Q

Marktpreis, angemessener ~

A

fair market price

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99
Q

Marktrisiko

A

market risk

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100
Q

Marktwert

A

fair value; market value

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101
Q

Marktwertprinzip

A

marked-to-market

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102
Q

Maschinen und maschinelle Anlagen

A

machinery and equipment

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103
Q

Maschinenstundensatz

A

machine hourly rate (→)

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104
Q

maßgeblicher Einfluss

A

significant influence

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105
Q

Materialkosten

A

cost of materials (→)

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106
Q

Materialkostenermittlung

A

material costing

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107
Q

materielle Vermögensgegenstände

A

tangible assets

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108
Q

materielles Recht

A

substantive law

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109
Q

Mehrgewinn

A

additional income/profit

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110
Q

Mehrheit

A

majority

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111
Q

Mehrheit, mit ~ beteiligtes Unternehmen

A

majority held enterprise

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112
Q

Mehrheitsbeteiligung

A

majority holding; majority interest

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113
Q

Mehrstimmrecht

A

multiple voting right

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114
Q

Mehrwert

A

additional value; added value

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115
Q

Mehrwertsteuer

A

value added tax

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116
Q

Meldepflicht

A

obligation to report; notification requirement

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117
Q

Menge

A

quantity

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118
Q

Mengeneinheit

A

unit

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119
Q

Mengenrabatt

A

quantity bulk discount

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120
Q

Mietaufwand

A

rental expense; rent

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121
Q

Miete

A

rent

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122
Q

mieten

A

to rent; to lease

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123
Q

Mieter

A

tenant; lessee

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124
Q

Mietertrag

A

rental income

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125
Q

Mietkaufvertrag

A

hire-purchase contract

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126
Q

Mietnebenkosten

A

ancillary rental costs

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127
Q

Mietvertrag

A

lease/rental contract

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128
Q

Mindergewinn

A

reduction in profit

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129
Q

Minderheit, auf ~en entfallende Ergebnisanteile

A

minority interest; profit/loss attributable to minority interest

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130
Q

Minderheitsaktionär

A

minority shareholder

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131
Q

Minderheitsbeteiligungen

A

share of results attributable to minority shareholders

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132
Q

Minderheitsgesellschafter

A

minority shareholder

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133
Q

Minderung

A

reduction

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134
Q

Minderzahlung

A

underpayment

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135
Q

Mindestleasingzahlungen

A

minimum lease payments

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136
Q

Mitarbeiter

A

employee

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137
Q

Mitbestimmung

A

codetermination

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138
Q

Mitbeteiligung der Arbeitnehmer

A

workers’ participation; employee participation

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139
Q

Miteigentum

A

co-ownership; joint property

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140
Q

Mitglied

A

member

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141
Q

Mitglieder der Organe

A

members of executive bodies

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142
Q

Mitgliedschaft

A

membership

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143
Q

Mitinhaber

A

co-owner

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144
Q

Mitschuldner

A

joint debtor

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145
Q

Mittel

A

means; funds

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146
Q

Mittel, eigene ~

A

own funds

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147
Q

Mittel, flüssige ~

A

liquid funds

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148
Q

Mittel, fremde ~

A

borrowings

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149
Q

Mittel, liquide ~

A

cash holdings; liquid assets

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150
Q

Mittel, verfügbare ~

A

available funds; disposable funds

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151
Q

Mittelherkunft

A

source of funds

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152
Q

Mittelverwendung

A

application of funds

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153
Q

Mittelzuflüsse

A

cash inflow; injection of funds

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154
Q

Mitversicherung

A

co-insurance

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155
Q

Monatsgehalt

A

monthly salary

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156
Q

monetäre Posten

A

monetary items

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157
Q

Münze

A

coin

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158
Q

Muster

A

sample; specimen; pattern

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159
Q

Muttergesellschaft

A

parent company

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160
Q

Mutterunternehmen

A

parent company

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161
Q

Nachfrage

A

demand

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162
Q

Nachfrage, steigende ~

A

growing demand

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163
Q

nachgeordnetes Unternehmen

A

controlled company

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164
Q

Nachkalkulation

A

product costing analysis (→)

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165
Q

Nachnahme

A

cash on delivery (c.o.d.)

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166
Q

Nachsichtwechsel

A

after-sight bill

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167
Q

Nachsteuern

A

back taxes; extra taxes

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168
Q

Nachtrag

A

amendment

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169
Q

nachträglich

A

subsequent(ly)

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170
Q

Nachversteuerung

A

back taxation

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171
Q

nachweisliche Verpflichtung

A

demonstrably committed

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172
Q

nachzuverrechnender Dienstzeitaufwand

A

past service cost

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173
Q

nahe stehende Unternehmen und Personen

A

related party

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174
Q

Näherungswert

A

approximate value

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175
Q

nahestehende Personen

A

related parties

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176
Q

Naturalleistung

A

payment in kind

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177
Q

natürliche Person

A

individual

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178
Q

Nebenerlös

A

incidental income

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179
Q

Nebenkosten

A

ancillary expenses (costs); additional charges; incidental costs

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180
Q

Nebenprodukt

A

by-product

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181
Q

Nennbetrag

A

face amount; nominal amount; principal amount; par

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182
Q

Nennkapital

A

nominal capital; registered capital

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183
Q

Nennwert

A

face value; par value

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184
Q

Nennwert einer Aktie

A

par value of a share

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185
Q

Nennwert, über dem ~

A

above par

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186
Q

Nennwert, zum ~

A

at par value

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187
Q

nennwertlos

A

no-par value

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188
Q

nennwertlose Aktie

A

no-par share

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189
Q

netto

A

net

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190
Q

Nettoausgleich

A

net settlement

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191
Q

Nettobetrag

A

net amount

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192
Q

Nettobuchwert

A

net book value

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193
Q

Nettoergebnis

A

net result; net profit/ loss

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194
Q

Nettogewinn

A

net profit

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195
Q

Nettoinvestition in einen ausländischen Bereich

A

net investment in a foreign operation

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196
Q

Nettorendite

A

net return

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197
Q

Nettoumlaufvermögen

A

working capital

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198
Q

Nettoumsatz

A

net sales

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199
Q

Nettoveräußerungswert

A

net realisable value

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200
Q

Nettoveräußerungswert, niedrigerer ~

A

lower of cost or net realisable value

201
Q

Nettoverlust

202
Q

Neubewertung

A

revaluation; reappraisal; reassessment

203
Q

Neubewertungsrücklage

A

(asset) revaluation reserve

204
Q

Neugeschäft

A

new business

205
Q

neutraler Aufwand

A

non-operating expenses

206
Q

neutraler Ertrag

A

non-operating income

207
Q

neutrales Ergebnis

A

non-operating result

208
Q

Neutralität

A

neutrality

209
Q

Neuveranlagung

A

reassessment

210
Q

nicht abzugsfähig

A

non-deductible

211
Q

nicht abzugsfähige Ausgaben

A

non-deductible expenses

212
Q

nicht laufende Aufwendungen

A

non-current expenditure

213
Q

nicht realisierter Gewinn oder Verlust

A

unrealised gain or loss

214
Q

nicht zahlungswirksam

215
Q

nicht zahlungswirksame Aufwendungen

A

non-cash expenses

216
Q

Nichtbeachtung

A

non-compliance

217
Q

Nichterfüllung

A

failure to perform

218
Q

nichtig

A

null and void

219
Q

Nichtigkeitserklärung

220
Q

Nichtzahlung

A

non-payment

221
Q

Niederlassung

222
Q

Niederstwertprinzip

A

lower of cost or market principle

223
Q

Niederstwerttest

A

impairment test

224
Q

niedrigerer Nettoveräußerungswert

A

lower of cost or net realisable value

225
Q

Nominalbetrag

A

face amount; nominal amount; par value

226
Q

Nominalwert

A

nominal value; face value; par value; notional amount

227
Q

Norm

228
Q

Normalkostenrechnung

A

normal costing (→)

229
Q

Normalsatz

A

basic rate; standard rate

230
Q

Notenbank

A

central bank

231
Q

Notfallplanung

A

contingency planning

232
Q

notiert

A

quoted; listed

233
Q

notierte Aktie

A

quoted share

234
Q

Notierung

A

listing; price; quote

235
Q

Notierung

236
Q

Null-Basis-Budgetierung

A

zero-base budgeting

237
Q

Nutzeffekt

A

efficiency

238
Q

Nutznießer

A

beneficiary

239
Q

Nutzung

A

use; utilisation

240
Q

Nutzung von Software-Diensten per Datennetz

A

Application Service Providing (ASP)

241
Q

Nutzungsdauer

A

useful life

242
Q

Nutzungsdauer, betriebsgewöhnliche ~

A

average/expected useful life

243
Q

Nutzungsdauer, durchschnittliche ~

A

average life

244
Q

Nutzungsdauer, voraussichtliche ~

A

expected life

245
Q

Nutzungswert

A

value in use; use value

246
Q

Nutzwertanalyse

A

utility analysis (→)

247
Q

Obergrenze

A

cap, ceiling

248
Q

Obligation

249
Q

Obligation mit Zinsabschnitt

A

coupon bond

250
Q

Obligation, eingetragene ~

A

registered bond

251
Q

Obligationsausgabe

A

bond issue

252
Q

Obligationsgläubiger

A

bond creditor; bond holder

253
Q

Obligationsschuldner

A

bond issuer/ debtor

254
Q

Obligo

A

liability; commitment

255
Q

offen stehende Beträge

A

open items

256
Q

Offenbarungseid

A

oath of disclosure

257
Q

offene Handelsgesellschaft (OHG)

A

general partnership

258
Q

offener Markt

A

open market

259
Q

offenlegen

260
Q

Offenlegung

A

disclosure

261
Q

Offenlegungspflichten

A

disclosure requirements

262
Q

öffentliche Abgabe

A

public levy

263
Q

öffentliche Hand

A

public authorities; government

264
Q

öffentliche Mittel

A

funding, public ~

265
Q

öffentliches Kaufangebot

A

public tender offer

266
Q

öffentliches Recht

A

public law; state law

267
Q

ohne Berechnung

A

free of charge

268
Q

ohne Verpflichtung

A

without obligation

269
Q

operative Geschäftstätigkeit

A

operating activities

270
Q

Opportunitätskosten

A

opportunity costs (→)

271
Q

Optionsanleihe

A

optional bond; option loan

272
Q

Optionsrecht

A

warrant; option

273
Q

Optionsschein

274
Q

Ordner

A

file; folder

275
Q

Organ

A

executive/governing body

276
Q

Organkreis

A

tax group; scope of consolidation

277
Q

Organmitglied

A

member of the executive bodies

278
Q

Organschaft

A

consolidated tax group (→)

279
Q

Organschaftsverhältnis, umsatzsteuerliches ~

A

single entity relationship for VAT purposes

280
Q

originär

281
Q

originäre Darlehen und Forderungen

A

original loans and receivables

282
Q

originäre Finanzinstrumente

A

primary financial instruments

283
Q

pachten

284
Q

Pachtvertrag

285
Q

pari, über ~

A

above par; at a premium

286
Q

pari, unter ~

A

below par; at a discount

287
Q

pari, zu ~

A

at par value

288
Q

Parität

289
Q

Passiva

A

liabilities and shareholders’ equity; equity and liabilities

290
Q

Passiva, transitorische ~

A

deferred income; accounts received in advance

291
Q

passive Abgrenzung

A

deferred income

292
Q

passive Steuerabgrenzung

A

deferred income tax liabilities

293
Q

passivieren

A

to recognise as liabilities; to expense

294
Q

Passivierungsmöglichkeit

A

recognition option (for liabilities/provisions)

295
Q

Passivierungsverbot

A

prohibition on recognition

296
Q

Passivierungswahlrecht

A

optionally accountable liability

297
Q

Patenteinreichung

A

patent application

298
Q

Patentgebühr (amtlich)

A

patent fees

299
Q

Patentgebühr (Nutzung)

300
Q

Patentrecht

A

patent right

301
Q

Patentverletzung

A

patent infringement

302
Q

Patronatserklärung

A

letter of comfort (→)

303
Q

Pauschalbesteuerung

A

lump-sum taxation

304
Q

Pauschalbetrag

305
Q

Pauschalpreis

A

all-inclusive price

306
Q

Pauschalsatz

307
Q

Pauschalwertberichtigung

A

general allowance for doubtful accounts (→)

308
Q

Pauschalwertberichtigung zu Forderungen

A

general allowance for bad debts

309
Q

Pension

A

pension; retirement income

310
Q

Pensionierungsalter, rechnerisches ~

A

assumed retirement age

311
Q

Pensionskasse

A

pension fund

312
Q

Pensionsplan

A

pension plan

313
Q

Pensionsplan, leistungsorientierter ~

A

defined benefit pension plan

314
Q

Pensionsrückstellung

A

pension provision

315
Q

Pensionsrückstellung, bilanzierte ~

A

pension provisions recognised in the balance sheet

316
Q

Pensionsvermögen

A

pension assets

317
Q

Pensionsverpflichtung

A

pension liability

318
Q

Pensionsversicherung

A

pension insurance

319
Q

Pensionszahlung

A

pension payment

320
Q

Periodenabgrenzung

A

accrual basis

321
Q

Periodenergebnis

A

net profit or loss for the period

322
Q

periodenfremd

A

not relating to the period; relating to other periods

323
Q

periodengerechte Abgrenzung

A

accrual basis of accounting

324
Q

Person, juristische ~

A

legal entity

325
Q

Person, natürliche ~

A

individual

326
Q

Personal

A

personnel; staff

327
Q

Personalabteilung

A

personnel department

328
Q

Personalakte

A

personnel file

329
Q

Personalaufwand

A

personnel costs; personnel expenses

330
Q

Personalausschuss

A

personnel committee

331
Q

Personalrisiken

A

human resources risks

332
Q

Personengesellschaft

A

partnership company

333
Q

persönlich haftender Gesellschafter

A

general partner; personally liable partner

334
Q

Pfand

A

pledge; collateral

335
Q

Pfandbrief

A

mortgage bond; Pfandbrief

336
Q

Pfandrecht

337
Q

Pfändung

A

attachment; garnishment

338
Q

Pfändungsbeschluss

A

order of attachment; order to foreclose

339
Q

pfandweise

A

by way of pledge

340
Q

Pflegeversicherung

A

long-term care insurance

341
Q

Pflichtangaben (beim Jahresabschluss)

A

disclosure requirements

342
Q

pflichtgemäß

343
Q

Pflichtverletzung

A

breach of duty

344
Q

Pflichtversicherung

A

compulsory insurance

345
Q

Plan

A

plan; budget

346
Q

Plankostenrechnung

A

standard costing

347
Q

Plankürzung

A

curtailment

348
Q

planmäßig

A

as scheduled

349
Q

planmäßige Abschreibung

A

normal depreciation

350
Q

Planung, Finanz~

A

financial planning; budgeting

351
Q

Planung, kurzfristige ~

A

short-term planning

352
Q

Planung, langfristige ~

A

long-term planning

353
Q

Platzierung

A

placing; placement; positioning

354
Q

Portfoliokonzept

A

portfolio concept (→)

355
Q

Posten

356
Q

Posten, durchlaufender ~

A

transitory item

357
Q

Postscheckkonto

A

postal cheque account

358
Q

Postsparkonto

A

postal savings account

359
Q

Potenzialanalyse

A

analysis of potentials (→)

360
Q

Praktikum

A

internship; placement

361
Q

Prämie

362
Q

Prämie, Versicherungs~

A

insurance premium

363
Q

Prämienrückstand

A

arrears in premium payments

364
Q

Preisabweichung

A

price variance (→)

365
Q

Preisangebot

A

quote; quotation; bid

366
Q

Preisangebot machen

367
Q

Preisbindung

A

price maintenance; price fixing

368
Q

Preiserhöhung

A

price increase

369
Q

Preisermäßigung

A

price deduction

370
Q

Preisnachlass

A

price reduction; discount; rebate

371
Q

Preisniveau

A

price level

372
Q

Preisnotierung

A

price quotation

373
Q

Preisrisiko

A

price risk

374
Q

Preisrückgang

A

price cut-back; drop in price

375
Q

Preissturz

A

slump; price drop

376
Q

private Zwecke

A

for personal use

377
Q

Privatrecht

A

private law

378
Q

Privatvermögen

A

personal assets

379
Q

pro Kopf

A

per capita

380
Q

Problemkredit

A

non-performing loan

381
Q

Produkt- und Dienstleistungsangebot

A

portfolio of products and services

382
Q

Produkthaftung

A

manufacturer’s liability

383
Q

Produktionsanlage

A

production facility; production plant

384
Q

Produktivität

A

productivity

385
Q

produzieren

A

to produce; to manufacture

386
Q

Pro-Forma-Rechnung

A

pro forma invoice

387
Q

Prognosebericht

388
Q

prospektive Anwendung

A

prospective application

389
Q

Protokoll

390
Q

Provision

A

commission

391
Q

Provisionsanspruch

A

commission claim

392
Q

Provisionsaufwendungen

A

commissions paid

393
Q

Provisionsergebnis

A

net commission income

394
Q

Provisionsertrag

A

commission income

395
Q

Prozentsatz

A

percentage

396
Q

prozessieren

A

to sue; to litigate; to prosecute

397
Q

Prozesskosten

A

court and legal costs

398
Q

Prozesskostenrechnung

A

activity-based costing

399
Q

Prozessrisiko

A

litigation risk

400
Q

Prüfbericht technischer Art

A

inspection report

401
Q

prüfen

A

to audit (Bücher); to examine; to check

402
Q

Prüfer

A

examiner; auditor; inspector

403
Q

Prüffähigkeit

A

auditability

404
Q

Prüfsumme

405
Q

Prüfung

A

audit (Bücher); inspection; examination

406
Q

Prüfung der zahlenmäßigen Richtigkeit

A

arithmetical verification

407
Q

Prüfungsauftrag

A

audit engagement

408
Q

Prüfungsausschuss

A

audit committee

409
Q

Prüfungsbericht

A

auditors’ report

410
Q

Prüfungsgebühren

A

audit fees

411
Q

Prüfungsgrundsätze

A

auditing standards

412
Q

Prüfungskosten

A

audit costs

413
Q

Prüfungspflicht

A

audit requirement

414
Q

Prüfungspflicht, gesetzliche ~

A

statutory/legal audit requirement

415
Q

Prüfungsstichtag

A

audit date

416
Q

Prüfungsumfang

A

audit scope

417
Q

Prüfungswesen

418
Q

Prüfungszeitraum

A

audit period

419
Q

Publizitätsgesetz

A

company disclosure law

420
Q

Qualität

421
Q

Qualitätsgewähr

422
Q

Qualitätsmanagement, umfassendes ~

A

TQM (total quality management)

423
Q

Quellenangaben

A

list of references

424
Q

Quellensteuer

A

withholding taxes; taxes withheld at source

425
Q

Querkontrolle

A

cross-checking

426
Q

Quittung

427
Q

Quote

A

quota; rate; proportion

428
Q

Quotenkonsolidierung

A

proportionate consolidation

429
Q

Quotenpapier

A

no par value sheet

430
Q

Quotierung

431
Q

Rabatt

A

allowance; discount; rebate

432
Q

Rahmenkonzept

433
Q

Rahmenkredit

A

credit line; block credit

434
Q

Rahmenkreditvereinbarung

A

credit line agreement

435
Q

Rangfolge

436
Q

Rate

A

instalment

437
Q

Ratenkredit

A

instalment loan

438
Q

realisierbar

A

realisable

439
Q

realisieren

A

to realise; to implement

440
Q

realisierter Gewinn

A

realised profit

441
Q

Rechenschaftspflicht

A

accountability

442
Q

rechnerischer Ertragsaufwand

A

calculated income tax expenditure

443
Q

Rechnung

A

invoice; bill; (Berechnung) calculation

444
Q

Rechnung, auf neue ~ vortragen

A

to carry forward to new account

445
Q

Rechnungsabgrenzung

A

accruals and deferrals; accrual/deferral method of recognition

446
Q

Rechnungsabgrenzungsposten

A

deferred charges and prepaid expenses

447
Q

Rechnungsabgrenzungsposten, aktive ~

A

prepaid expenses

448
Q

Rechnungsabgrenzungsposten, antizipatives Aktivum

A

accrued income (→)

449
Q

Rechnungsabgrenzungsposten, antizipatives Passivum

A

accrued expense (→)

450
Q

Rechnungsabgrenzungsposten, passive ~

A

deferred income

451
Q

Rechnungsabgrenzungsposten, transitorisches Aktivum

A

prepaid expenses; (bei langfristigen Posten) deferred charges (→)

452
Q

Rechnungsabgrenzungsposten, transitorisches Passivum

A

deferred income (→)

453
Q

Rechnungsführung, periodengerechte ~

A

accrual accounting

454
Q

Rechnungslegung

A

reporting; accounting; rendering of accounts

455
Q

Rechnungslegungsmethoden

A

accounting policies

456
Q

Rechnungslegungsvorschriften

A

accounting principles

457
Q

rechnungsmäßige Zinsen

A

actuarial interest

458
Q

Rechnungszins

A

assumed interest rate; interest rate for accounting purposes

459
Q

Recht

A

law; right (Rechtsanspruch)

460
Q

Rechte, ähnliche ~

A

similar rights

461
Q

Rechte, grundstücksgleiche ~

A

leasehold rights

462
Q

rechtliche Verpflichtung

A

legal obligation

463
Q

rechtliches Risiko

A

legal risk

464
Q

Rechtsanspruch

A

legal claim

465
Q

Rechtsanwalt

A

attorney; lawyer; barrister; solicitor (GB)

466
Q

rechtskräftig

A

legally binding

467
Q

rechtskräftig abgeschlossener Fall

A

closed case

468
Q

Rechtsmissbrauch

A

abuse of law

469
Q

Rechtsprechung

A

jurisdiction

470
Q

Rechtsstreit

A

lawsuit; litigation

471
Q

Rediskont

A

rediscount

472
Q

Rediskontkredit

A

rediscount credit

473
Q

Rediskontsatz

A

rediscount rate

474
Q

Refinanzierung

A

refinancing

475
Q

Regress

476
Q

Regressansprüche

A

recourse claims

477
Q

Regulierungsbehörde

478
Q

Reinertrag

A

net earnings; net proceeds; net yield;

479
Q

Reingewinn

A

net income; net profit

480
Q

Reingewinn, unverteilter ~

A

retained earnings; earned surplus

481
Q

Reinverlust

482
Q

Reinverlust, aufgelaufener ~

A

accumulated deficit

483
Q

Reinvermögen

A

net worth; net assets; net equity

484
Q

Reinvermögen, anteiliges ~ netto

A

pro rata net assets

485
Q

Reinvestition

A

reinvestment

486
Q

Reisekosten

A

travel expenses

487
Q

Reisekostenaufwandsentschädigung

A

travel allowance

488
Q

Reisescheck

A

traveller’s cheque

489
Q

Reklamation

490
Q

Relevanz

491
Q

Rendite (Reinertrag des angelegten Kapitals)

A

return on investment

492
Q

Rentabilität

A

profitability

493
Q

Rentabilitätsanalyse

A

break even analysis

494
Q

Rente

A

annuity; pension

495
Q

Rente, Barwert einer zukünftigen ~

A

present value of a future annuity

496
Q

Rente, Gegenwartswert einer laufenden ~

A

present value of a current annuity

497
Q

Rentenanpassung

A

pension adjustment

498
Q

Rentenanpassung, erwartete jährliche ~

A

anticipated annual pension adjustment

499
Q

Rentenbarwert

A

present value of an annuity; annuity value

deutsch englische Fachbegriffe (8 decks)

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