Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_06 > Flashcards

Controlling - Management Accounting - DE-EN_06 Flashcards

1
Q

Rentenfonds

A

annuity fund; bond/fixed-income fund

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Rentenlücke

A

pension shortfall

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Rentenpapiere, öffentliche ~

A

government/public-sector/treasury bonds

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Rentenschuldverschreibung

A

annuity bond; bond; fixed-income security

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

Rentenversicherungsnachhaltigkeitsgesetz

A

pension fund sustainability law

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

Reproduktionskosten

A

reproduction costs (→)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

Reserve, eine ~ bilden

A

to set up a reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

Reserve, stille ~

A

hidden reserve; undisclosed reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

Restbetrag

A

remaining balance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

Restbuchwert

A

amortised cost; net book value; carrying amount

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

Restlaufzeit

A

time to maturity; residual term; remaining term

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

Restposten

A

remnants; residual item

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

Restrukturierung

A

restructuring (→)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Restrukturierungen, Aufwendungen aus ~

A

restructuring expenses

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Restrukturierungsmaßnahme

A

restructuring

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Restwert

A

residual value

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

retrospektive Anwendung

A

retrospective application

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

Revision

A

audit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

Revision, interne ~

A

internal audit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

Revisor

A

auditor

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

Richtlinie

A

directive; policy; regulation; guideline

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

Richttafel

A

mortality chart

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

Risiken in Verbindung mit Leasinggegenständen

A

risks associated with leased assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

Risiko, betriebliches ~

A

operative risk

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
25
Q

Risiko, leistungswirtschaftliches ~

A

performance-related risk

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
26
Q

Risiko, rechtliches ~

A

legal risk

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
27
Q

Risikoaggregation

A

risk aggregation (→)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
28
Q

Risikomanagement

A

risk management

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
29
Q

Risikomanagementpolitik

A

risk management policy

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
30
Q

Risikominderung

A

risk mitigation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
31
Q

Risikotragfähigkeit

A

risk bearing capacity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
32
Q

Risikoübernahme, volle ~ durch den Versicherer

A

full insurance coverage

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
33
Q

Risikovorsorge

A

risk provisions; loan loss provisions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
34
Q

Risikovorsorge, Aufwendungen für ~

A

expenses for risk provisions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
35
Q

Risikovorsorge, Entwicklung der ~ im Kreditgeschäft

A

changes in allowances for losses on loans and advances

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
36
Q

Risikowert

A

Value at Risk (VaR)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
37
Q

Roh-, Hilfs- und Betriebsstoffe

A

raw materials and supplies

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
38
Q

Rohbilanz

A

trial balance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
39
Q

Rohergebnis

A

gross profit/loss

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
40
Q

Roherlös

A

gross revenue

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
41
Q

Rohertrag

A

gross profit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
42
Q

Rohgewinn

A

gross profit; gross proceeds

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
43
Q

Rohstoff

A

raw material

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
44
Q

Rohverlust

A

gross loss

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
45
Q

Rohvermögen

A

gross assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
46
Q

Rückdeckungsversicherung

A

reinsurance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
47
Q

Rückerstattung

A

refund

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
48
Q

Rückerstattung, Beitrags~

A

premium refund

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
49
Q

Rückgriffsforderung

A

recourse claim

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
50
Q

Rückkauf

A

buyback

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
51
Q

rückkaufbare Vorzugsaktie

A

participating preference share

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
52
Q

Rückkaufskurs

A

redemption quote

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
53
Q

Rückkaufsvereinbarung

A

repurchase agreement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
54
Q

Rückkaufswert

A

cash surrender value; redemption value (einer Versicherungspolice)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
55
Q

Rücklage

A

reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
56
Q

Rücklage auflösen

A

to reverse a reserve; to release a reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
57
Q

Rücklage bilden

A

to establish/recognise/set up reserves

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
58
Q

Rücklage für eigene Anteile

A

reserve for treasury stock

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
59
Q

Rücklage, freie ~

A

free reserve; free surplus

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
60
Q

Rücklage, gesetzliche ~

A

statutory reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
61
Q

Rücklage, offene ~

A

general reserves; surplus

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
62
Q

Rücklage, satzungsgemäße ~

A

statutory reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
63
Q

Rücklage, steuerfreie ~

A

tax free reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
64
Q

Rücklage, stille ~

A

hidden reserve; secret reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
65
Q

Rücklage, zweckgebundene ~

A

appropriated reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
66
Q

Rücklageanteil, Sonderposten mit ~

A

special tax-allowable reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
67
Q

rückläufiger Trend

A

downward trend

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
68
Q

Rückstellung

A

accrual; provision; reserve (→)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
69
Q

Rückstellung auflösen

A

to reverse an accrual/provision

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
70
Q

Rückstellung bilden

A

to establish/recognise/set up provisions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
71
Q

Rückstellung für Ausgleichsansprüche

A

equalization reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
72
Q

Rückstellung für Beitragsrückerstattung

A

provisions for premium refunds

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
73
Q

Rückstellung für Entlassungsentschädigungen

A

reserve for severance pay

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
74
Q

Rückstellung für Ertragsteuern

A

accrual for income taxes; provisions for income taxes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
75
Q

Rückstellung für noch nicht abgewickelte Versicherungsfälle

A

provisions for insurance claims not yet settled

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
76
Q

Rückstellung für Pensionen und ähnliche Verpflichtungen

A

provisions for pensions and similar obligations

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
77
Q

Rückstellung für Pensionsverpflichtungen

A

pension reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
78
Q

Rückstellung für schwebende Geschäfte

A

reserve for pending transactions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
79
Q

Rückstellung, Deckungs~

A

actuarial reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
80
Q

Rückstellungen, Auflösung von ~

A

reversal of accruals

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
81
Q

Rückstellungen, Erträge aus der Auflösung von ~

A

income from the reversal of provisions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
82
Q

Rückstellungen, sonstige ~

A

other accruals

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
83
Q

Rückstellungen, Zuführung zu ~

A

provision for accruals

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
84
Q

Rücktritt vom Vertrag

A

rescission

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
85
Q

Rücktritt von einer Stellung

A

resignation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
86
Q

Rückvaluta

A

back value

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
87
Q

Rückvergütung

A

refund; reimbursement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
88
Q

Rückversicherer

A

reinsurer

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
89
Q

rückversicherter Vermögenswert

A

reinsurance assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
90
Q

Rückversicherung

A

reinsurance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
91
Q

Rückversicherungsanteil

A

reinsurance share

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
92
Q

Rückversicherungsbeitrag

A

reinsurance premium

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
93
Q

Rückversicherungsgeschäft, aktives ~

A

inward reinsurance business

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
94
Q

Rückversicherungsgeschäft, passives ~

A

outward reinsurance business

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
95
Q

Rückversicherungsprovision

A

reinsurance commission

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
96
Q

Rückversicherungsvertrag

A

reinsurance contract

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
97
Q

rückwirkend

A

retrospective

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
98
Q

rückwirkende Anpassung

A

retrospective restatement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
99
Q

Rückzahlung

A

repayment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
100
Q

Rückzahlungsbedingungen

A

repayment terms

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
101
Q

Rückzahlungsbetrag

A

settlement value; repayable amount

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
102
Q

Ruhegeld

A

retirement annuity; pension; old-age pension

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
103
Q

ruhende Gesellschaft

A

dormant company

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
104
Q

Ruhestand

A

retirement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
105
Q

Rumpfgeschäftsjahr

A

short financial year; abbreviated financial year

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
106
Q

Rüstkosten

A

set-up costs; make-ready costs

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
107
Q

Sachanlagen

A

property, plant and equipment (IAS); tangible (fixed) assets (HGB)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
108
Q

Sachanlagevermögen

A

tangible fixed assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
109
Q

Sachbezüge

A

remuneration in kind

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
110
Q

Sachbuchhaltung

A

general ledger accounting

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
111
Q

Sacheinlage

A

non-cash contribution; contribution in kind

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
112
Q

Sachkapitalerhöhung

A

capital increase through contributions in kind

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
113
Q

Sachkonten

A

general ledger accounts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
114
Q

Sachkundenachweis

A

certificate of proficiency

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
115
Q

Saldenbestätigung

A

balance confirmation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
116
Q

Saldenbilanz

A

trial balance sheet

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
117
Q

Saldenliste der Forderungen

A

list of current receivables totals

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
118
Q

saldieren

A

to net; to offset

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
119
Q

saldiert ausgewiesen

A

netted against

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
120
Q

Saldierung

A

balancing; closing; netting

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
121
Q

Saldierung von Posten

A

offsetting

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
122
Q

Saldo

A

balance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
123
Q

Saldovortrag

A

balance carried forward; carry forward

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
124
Q

Saldovortrag am Jahresanfang

A

balance at beginning of year; opening balance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
125
Q

Sammelbuchung

A

compound entry; collective posting

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
126
Q

Sammeldepot

A

custody account

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
127
Q

Sammelposten

A

compound item

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
128
Q

Sammelrechnung

A

collective invoice

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
129
Q

Satzung

A

statute; articles of association; byelaws

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
130
Q

Satzungsänderung

A

change/amendment to the articles of association/ byelaws

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
131
Q

satzungsgemäß

A

statutory

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
132
Q

Säumniszuschlag

A

late-payment penalty

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
133
Q

Schaden

A

damage; loss; claim

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
134
Q

Schaden- und Unfallversicherung

A

property and casualty insurance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
135
Q

Schadenaufwendung

A

claims expenditure

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
136
Q

Schadendeckung

A

coverage

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
137
Q

Schadenersatz

A

compensation for damages

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
138
Q

Schadenersatzanspruch

A

claim for damages

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
139
Q

Schadenersatzklage

A

action for damages

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
140
Q

Schadenersatzleistung

A

indemnification

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
141
Q

Schadenersatzpflicht

A

liability for damages

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
142
Q

Schadenersatzversicherung

A

indemnity insurance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
143
Q

Schadenregulierung

A

claim settlement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
144
Q

Schadenregulierungskosten

A

loss adjustment expenses

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
145
Q

Schadenrückstellung

A

claims reserve

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
146
Q

Schadenzahlung

A

claims payment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
147
Q

Schaltergeschäft

A

over-the-counter business; OTC business

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
148
Q

Schätzung

A

appraisal; estimate; valuation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
149
Q

Schatzwechsel

A

treasury bill

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
150
Q

Scheck

A

check

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
151
Q

Scheck, einen ~ ausstellen

A

to issue a check

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
152
Q

Scheck, Verrechnungs~

A

crossed check

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
153
Q

Schenkungsteuer

A

gift tax; capital transfer tax

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
154
Q

Schiedsgericht

A

court of arbitration

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
155
Q

Schlichter

A

arbitrator

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
156
Q

Schlichtung im Lohnstreit

A

wage arbitration

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
157
Q

Schlussbilanz

A

closing balance sheet

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
158
Q

schlüsselfertiger Auftrag

A

turnkey contract

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
159
Q

Schlusskurs

A

close; closing price

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
160
Q

Schlussnotierung

A

closing price

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
161
Q

Schonfrist

A

grace period

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
162
Q

Schrottwert

A

scrap value; salvage value

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
163
Q

Schuld

A

liability

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
164
Q

Schuld aus einem leistungsorientierten Plan

A

defined benefit liability

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
165
Q

Schuld, fällige ~

A

matured liability; amount due

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
166
Q

Schuld, kurzfristige ~

A

current liability

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
167
Q

Schuld, langfristige ~

A

non-current liability

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
168
Q

Schuld, schwebende~

A

contingent liability

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
169
Q

Schuldanerkenntnis

A

acknowledgement of debt

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
170
Q

Schuldbrief

A

borrower’s note; mortgage note

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
171
Q

Schulden

A

outstanding debts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
172
Q

Schuldenerlass

A

debt remission/cancellation/waiver

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
173
Q

Schuldenerlass; teilweiser ~

A

abatement of a debt

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
174
Q

Schuldenkonsolidierung

A

consolidation of debts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
175
Q

Schuldner

A

debtor

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
176
Q

Schuldsaldo

A

debit balance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
177
Q

Schuldschein

A

certificate of indebtedness

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
178
Q

Schuldverschreibung

A

debenture

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
179
Q

Schuldwechsel

A

promissory note

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
180
Q

Schuldzinsen

A

interest on debts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
181
Q

Schutzklausel

A

hedge clause; protective clause

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
182
Q

Schutzrecht

A

industrial property right; proprietary right; copyright

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
183
Q

Schutzrecht, gewerbliches ~

A

industrial property right

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
184
Q

Schwankungsrückstellung

A

equalisation fund

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
185
Q

schwebendes Geschäft

A

pending contract/transaction

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
186
Q

SE-Ausführungsgesetz

A

SE Implementation Act

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
187
Q

SEC

A

Securities and Exchange Commission (→)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
188
Q

Segmentaufwendungen

A

segment expenses

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
189
Q

Segmentberichterstattung

A

segment reporting

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
190
Q

Segmenterträge

A

segment revenue

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
191
Q

Segmentvermögen

A

segment assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
192
Q

sehr wahrscheinlich

A

highly probable

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
193
Q

Selbst- und Zuzahlungen

A

out-of-pocket and co-payments

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
194
Q

Selbstbehalt

A

excess (GB); deductible (US)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
195
Q

selbstgenutzte Immobilie

A

owner-occupied property

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
196
Q

Selbstkosten

A

prime costs

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
197
Q

Sicherheit

A

security; collateral (dinglich)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
198
Q

Sicherheit, als ~ angenommener Vermögenswert

A

asset accepted as collateral

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
199
Q

Sicherheit, als ~ übertragener Vermögenswert

A

asset pledged as collateral

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
200
Q

Sicherheiten für ein Darlehen

A

collateral for a loan

201
Q

Sicherheitsgeber

A

guarantor

202
Q

sichern, eine Forderung durch Pfand ~

A

to collateralise

203
Q

Sicherungsabtretung

A

assignment of security

204
Q

Sicherungsgeber

A

collateral provider

205
Q

Sicherungsgeschäft

A

hedge; hedging transaction

206
Q

Sicherungsgeschäft auf niedrigster Aggregationsstufe

A

micro hedge

207
Q

Sicherungsinstrument

A

hedging instrument

208
Q

Sicherungsnehmer

A

collateral taker; insured party; secured party

209
Q

Sicherungszusammenhang (bilanzielle Abbildung)

A

hedge accounting

210
Q

Sicherungszusammenhang; globaler interner ~

A

macro hedge

211
Q

Sicht, bei ~

A

at sight

212
Q

Sichteinlage

A

demand deposit

213
Q

Sichtwechsel

A

bill at sight

214
Q

Sitz (einer Firma)

A

registered office; domicile

215
Q

Sitzung

A

meeting

216
Q

Sitzungsprotokoll

A

minutes of a meeting

217
Q

Skonti und Rabatte

A

cash and trade discounts

218
Q

Skonto

A

discount

219
Q

Sofortabschreibung

A

immediate write-off

220
Q

Solidaritätszuschlag

A

solidarity surcharge

221
Q

Soll

A

debit (als Buchung); target (als Ziel)

222
Q

Soll/Haben

A

debit/credit

223
Q

Soll/Ist-Vergleich

A

comparison of projected and actual figures

224
Q

Sollbuchung

A

debit entry

225
Q

Sollkosten

A

target costs (→)

226
Q

Sollsaldo

A

debit balance

227
Q

Sollzinsen

A

interest expense

228
Q

Solvabilitätsanforderungen

A

solvency requirements

229
Q

Solvabilitätsgrenze

A

solvency limit

230
Q

Solvenz

A

solvency

231
Q

Sonderabschreibung

A

accelerated depreciation; special depreciation

232
Q

Sonderausgaben

A

special expenses

233
Q

Sonderbilanz

A

special purpose balance sheet

234
Q

Sonderdividende

A

special dividend; extra dividend

235
Q

Sondereffekt

A

one-off effect

236
Q

Sondereinzelkosten

A

special direct costs

237
Q

Sonderposten mit Rücklagenanteil

A

special tax-allowable reserve

238
Q

Sonderprüfung

A

special audit

239
Q

Sonderrücklage, zweckgebundene ~

A

special purpose reserve

240
Q

Sondersteuer

A

special tax

241
Q

Sondervergütung

A

bonus; extra pay

242
Q

Sonn- und Feiertagsvergütung

A

holiday pay

243
Q

sonstige Abzüge

A

other deductions

244
Q

sonstige Aufwendungen

A

other expenses

245
Q

sonstige Ausleihungen

A

other loans

246
Q

sonstige betriebliche Aufwendungen

A

other operating expenses

247
Q

sonstige betriebliche Erträge

A

other operating income

248
Q

sonstige Erträge

A

other income

249
Q

sonstige Forderungen

A

other accounts receivable

250
Q

sonstige Steuern

A

other taxes

251
Q

sonstige übrige Verbindlichkeiten

A

remaining other liabilities

252
Q

sonstige Verbindlichkeiten

A

other accounts payable

253
Q

sonstige Zinsen und ähnliche Erträge

A

other interest and similar income

254
Q

sonstiges Ergebnis

A

other comprehensive income

255
Q

Sorgfaltspflicht

A

due diligence

256
Q

Sorten

A

foreign notes and coins

257
Q

Sozialabgabe

A

social security contribution

258
Q

Sozialbezüge, sonstige ~

A

fringe benefits

259
Q

soziale Abgaben

A

social security contributions

260
Q

soziale Aufwendungen, freiwillige ~

A

expenses for voluntary social benefits

261
Q

soziale Aufwendungen, gesetzliche ~

A

compulsory social security contributions

262
Q

Sozialplan

A

redundancy plan; social plan

263
Q

Sozialprodukt, Brutto~

A

gross national product (GNP)

264
Q

Sozialversicherung

A

social security insurance

265
Q

Sozialversicherungsbeiträge

A

social security contributions

266
Q

Sozialversicherungsleistungen

A

social security benefits

267
Q

Spalte

A

column

268
Q

Spanne

A

margin

269
Q

Spareinlage

A

savings deposit

270
Q

Sparkasse

A

savings bank

271
Q

Spekulationsgeschäft

A

speculative transaction

272
Q

Spekulationsgewinn/-verlust

A

speculative gain/loss

273
Q

Spekulationspapier

A

speculative security

274
Q

Spekulationssteuer

A

short-term capital gains tax

275
Q

Spende

A

donation; contribution

276
Q

Sperrkonto

A

blocked account

277
Q

Spesen

A

expenses

278
Q

Spesen, Reise~

A

travel expenses

279
Q

Spesenerstattung

A

expense reimbursement

280
Q

Spesenkonto

A

expense account

281
Q

staatliche Beihilfen

A

government grants

282
Q

Staffelpreis

A

sliding-scale price

283
Q

Staffelsumme

A

progressive total

284
Q

Stammaktie

A

common share; equity share; ordinary share

285
Q

Stammaktien erstklassiger Firmen

A

blue chips

286
Q

Stammdatei

A

master file

287
Q

Stammeinlage

A

capital contribution; paid-in capital stock; capital invested

288
Q

Stammkapital

A

capital stock

289
Q

Stammkapital, verdecktes ~

A

hidden capital

290
Q

Stammstückaktien, auf den Inhaber lautende ~

A

ordinary no-par-value bearer shares

291
Q

Stand 1. Januar

A

as of 1 January

292
Q

Standardeinstellung

A

default

293
Q

Standardkosten

A

standard costs

294
Q

Standardkostenabweichung

A

standard cost variance

295
Q

Statistik

A

statistics

296
Q

statistisch

A

statistical

297
Q

Statuten

A

articles of association (GB); articles of incorporation; bye-laws (US)

298
Q

steigen

A

increase; rise; go up

299
Q

steigende Nachfrage

A

growing demand

300
Q

steigende Tendenz

A

upward trend

301
Q

stellvertretender Vorsitzender

A

vice chairman; deputy chairman

302
Q

Stellvertreter

A

deputy; representative

303
Q

stetig

A

consistent

304
Q

Stetigkeit

A

consistency

305
Q

Steuer

A

tax

306
Q

Steuer, Einkommens~

A

income tax

307
Q

Steuer, Erbschafts~

A

inheritance tax

308
Q

Steuer, Ertrags~

A

income tax

309
Q

Steuer, Gewerbe~

A

municipal trade tax

310
Q

Steuer, Grund~

A

land tax (US); rates (GB)

311
Q

Steuer, Grunderwerbs~

A

real estate transfer tax; real estate acquisition tax

312
Q

Steuer, indirekte ~

A

indirect tax

313
Q

Steuer, Kapitalertrags~

A

capital yields tax

314
Q

Steuer, Körperschafts~

A

corporate income tax

315
Q

Steuer, Kraftfahrzeugs~

A

motor vehicle tax

316
Q

Steuer, Lohn~

A

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

317
Q

Steuer, Mehrwert~

A

value added tax

318
Q

Steuer, progressive ~

A

progressive tax

319
Q

Steuer, proportionale ~

A

proportional tax

320
Q

Steuer, Quellen~

A

tax withheld at source; withholding tax

321
Q

Steuer, rückständige ~

A

delinquent tax

322
Q

Steuer, Schenkung~

A

gift tax; capital transfer tax

323
Q

Steuer, Umsatz~

A

sales tax; value added tax

324
Q

Steuer, Umsatzausgleichs~

A

turn-over equalization tax

325
Q

Steuer, Verbrauchs~

A

excise tax

326
Q

Steuer, Vergnügungs~

A

entertainment tax

327
Q

Steuer, Vermögen~

A

net worth tax; property tax; wealth tax

328
Q

Steuer, Vermögenszuwachs~

A

deemed capital gains tax

329
Q

Steuer, Versicherungs~

A

insurance tax

330
Q

Steuer, Wertpapier~

A

security transaction tax

331
Q

Steuerabgrenzung

A

tax deferral

332
Q

Steuerabgrenzung, aktive latente ~

A

deferred tax assets

333
Q

Steuerabgrenzung, passive latente ~

A

deferred tax liabilities

334
Q

Steuerabkommen

A

tax treaty

335
Q

Steuerabteilung

A

tax department

336
Q

Steueranrechnung

A

tax credit

337
Q

Steueranspruch

A

tax asset; tax claim

338
Q

Steueraufschub

A

tax deferral

339
Q

Steueraufwand

A

tax expense

340
Q

Steuerausländer

A

non-resident taxpayer

341
Q

Steuerausschuss

A

tax committee

342
Q

steuerbar

A

taxable; subject to taxation

343
Q

steuerbarer Umsatz

A

sales subject to taxation

344
Q

steuerbefreit

A

tax exempt

345
Q

Steuerbefreiung

A

tax exemption

346
Q

steuerbegünstigt

A

tax privileged

347
Q

Steuerbehörde

A

tax authority

348
Q

Steuerbelastung

A

tax charge; tax burden

349
Q

Steuerbemessungsgrundlage

A

tax base; assessment basis

350
Q

Steuerberater

A

tax consultant/adviser

351
Q

Steuerberatungsgesellschaft

A

tax consultancy

352
Q

Steuerberatungsgesetz

A

tax advisory law

353
Q

Steuerbescheid

A

tax assessment notice

354
Q

Steuereinbehalt

A

tax withholding

355
Q

Steuereinnahmen

A

tax revenues

356
Q

Steuererklärung

A

tax return

357
Q

Steuererklärung abgeben

A

to file a tax return

358
Q

Steuererlass

A

abatement of tax

359
Q

Steuerersparnis

A

tax saving

360
Q

Steuererstattung

A

tax refund

361
Q

Steuererstattungsanspruch

A

tax refund claim

362
Q

Steuerertrag

A

tax revenue

363
Q

Steuerfahnder

A

tax ferret

364
Q

Steuerfahndung

A

tax investigation

365
Q

Steuerflucht

A

tax evasion

366
Q

Steuerforderungen

A

tax receivables; tax claim

367
Q

Steuerforderungen, abzüglich ~

A

less tax receivables

368
Q

steuerfrei

A

tax exempt

369
Q

steuerfreie Einnahmen

A

tax-exempt earnings

370
Q

Steuerfreigrenze

A

tax exemption limit

371
Q

Steuergeheimnis

A

tax secrecy

372
Q

Steuergesetz

A

tax law; revenue code (US)

373
Q

Steuergesetzgebung

A

tax legislation

374
Q

Steuerhinterziehung

A

tax fraud

375
Q

Steuerjahr

A

fiscal year

376
Q

Steuerklasse

A

tax class

377
Q

Steuerlast

A

tax burden

378
Q

steuerlich absetzbar

A

tax-deductible

379
Q

steuerlich absetzen

A

to deduct from taxes

380
Q

steuerlich nicht abzugsfähige Aufwendungen

A

non-deductible expenses

381
Q

steuerliche Außenprüfung

A

tax field audit

382
Q

steuerlicher Verlust

A

tax loss

383
Q

steuerlicher Verlustvortrag

A

tax loss carry forward

384
Q

Steuermessbetrag

A

base value for tax purposes

385
Q

Steuern vom Einkommen und vom Ertrag

A

income tax expense; taxes on income

386
Q

Steuernachforderung

A

back tax

387
Q

Steuernachlass

A

tax rebate; tax allowance

388
Q

Steueroase

A

tax haven

389
Q

Steuerpfändung

A

tax foreclosure

390
Q

Steuerpflicht

A

liability for taxation; subject to taxation

391
Q

Steuerpflicht, beschränkte ~

A

subject to limited taxation; limited tax liability

392
Q

Steuerpflicht, unbeschränkte ~

A

subject to unlimited taxation; unlimited tax liability

393
Q

steuerpflichtiges Einkommen

A

taxable income

394
Q

Steuerprüfung

A

tax audit

395
Q

Steuerquote

A

tax rate

396
Q

Steuerrecht

A

tax law

397
Q

steuerrechtliche Vorschrift

A

tax regulation

398
Q

Steuerrückstellungen

A

provisions for taxes

399
Q

Steuerrückvergütung

A

tax refund

400
Q

Steuersatz

A

tax rate

401
Q

Steuersatz, gespaltener ~

A

split tax rate

402
Q

Steuerschuld

A

tax liability

403
Q

Steuerstrafe

A

tax penalty

404
Q

Steuerstufe

A

tax bracket

405
Q

Steuerumgehung

A

tax avoidance

406
Q

Steuerungsinstrument

A

control instrument; management tool

407
Q

Steuerungskennzahl

A

key controlling figure

408
Q

Steuerveranlagung

A

tax assessment

409
Q

Steuervordruck

A

tax form

410
Q

Steuervorteil

A

tax advantage

411
Q

Steuerwert eines Vermögenswertes oder einer Schuld

A

tax base of an asset or liability

412
Q

Steuerwirkung

A

tax effect

413
Q

Steuerzahler

A

taxpayer

414
Q

Stichprobe

A

sample; spot check

415
Q

Stichproben machen

A

to sample

416
Q

Stichprobenverfahren

A

sampling

417
Q

Stichprobenverfahren, heuristisches ~

A

non-statistical sampling

418
Q

Stichprobenverfahren, wertbezogenes ~

A

monetary unit sampling

419
Q

Stichtag

A

deadline; cut-off date; due date; balance sheet date; reporting date

420
Q

Stichtagskurs

A

closing rate

421
Q

Stifter

A

donor; founder

422
Q

Stiftung

A

foundation

423
Q

stille Gesellschaft

A

silent partner-ship

424
Q

stiller Gesellschafter

A

silent partner

425
Q

stilllegen

A

to shut down

426
Q

stimmberechtigte Aktie

A

voting share (GB); voting stock (US)

427
Q

Stimmengleichheit

A

tied vote; equal number of votes

428
Q

Stimmenmehrheit

A

majority of votes

429
Q

Stimmenminderheit

A

minority of votes

430
Q

Stimmrecht

A

voting right

431
Q

Stimmrechtsvertreter der Gesellschaft

A

company-appointed proxy

432
Q

Stimmrechtzurechnung

A

attribution of voting rights

433
Q

Stimmzettel

A

ballot

434
Q

stornieren

A

cancel; reverse an entry

435
Q

stornieren, eine Buchung ~

A

to reverse an entry

436
Q

Storno

A

cancellation; reversal

437
Q

Stornobuchung

A

reversing entry

438
Q

Stornohaftung

A

reversal liability

439
Q

Strafe

A

fine; penalty

440
Q

Strafgesetzbuch

A

penal code

441
Q

Streit

A

dispute

442
Q

Streitfrage, anhängige ~

A

issue in dispute

443
Q

Streitwert

A

value of matter in dispute

444
Q

Streubesitz

A

free float

445
Q

Strom, Gas, Wasser usw.

A

utilities

446
Q

Stück

A

piece; unit

447
Q

Stückelung (bei Aktien)

A

denomination

448
Q

Stückkosten

A

cost per unit; unit cost (→)

449
Q

Stückliste

A

bill of material

450
Q

Stückpreis

A

unit price

451
Q

Stückzahl

A

quantity; number of pieces; units

452
Q

Stundenlohnsatz

A

pay rate per hour

453
Q

Stundung

A

extension; deferral

454
Q

Substanzerhaltung

A

preservation of assets/capital

455
Q

Substanzverzehr

A

loss of asset value/ capital

456
Q

Substanzwert

A

net asset value (eines Unternehmens)

457
Q

Subvention

A

subsidy

458
Q

Summe

A

total

459
Q

Summe Eigen- und Fremdkapital

A

total equity and liabilities

460
Q

Summe Eigenkapital

A

total equity

461
Q

Summe Verbindlichkeiten

A

total liabilities

462
Q

Summe Vermögen

A

total assets

463
Q

Swapgeschäft

A

swap

464
Q

SWOT-Analyse

A

SWOT analysis (strength, weakness, opportunity, threat) (→)

465
Q

Tabelle

A

table; chart

466
Q

Tagegeld

A

daily allowance; per diem allowance

467
Q

Tagesgeld

A

call money; day-to-day money

468
Q

Tagesgeldkonto

A

instant access savings account

469
Q

Tagesgeldzinssatz

A

call rate

470
Q

Tagessatz

A

per diem rate

471
Q

Tagesspesensatz

A

per diem allowance

472
Q

Tagesumsatz

A

daily turnover

473
Q

Tageswert

A

current value; current cost; market value

474
Q

täglich fällig

A

due on demand

475
Q

Tantieme

A

profit-sharing payment; bonus

476
Q

Tarif

A

tariff

477
Q

Tarifgruppe

A

pay scale group; wage group

478
Q

Tarifverhandlungen

A

collective bargaining

479
Q

Tarifvertrag

A

collective bargaining agreement

480
Q

tatsächliche Steuern

A

current tax

481
Q

Tausch

A

exchange; swap

482
Q

Täuschung

A

deception; fraud

483
Q

Täuschung, arglistige ~

A

wilful deceit

484
Q

Täuschung, verabredete ~

A

collusion

485
Q

taxieren

A

to appraise; to assess; to value

486
Q

Teilbetrag

A

partial amount

487
Q

Teilbetrieb

A

branch of activity

488
Q

Teilhaber

A

partner

489
Q

Teilhabervertrag

A

partnership agreement

490
Q

Teilkonzern

A

sub-group

491
Q

Teilkostenkalkulation

A

direct costing

492
Q

Teilnahmeberechtigter

A

eligible participant

493
Q

Teilschuldverschreibung

A

bond/debenture carrying proportionate rights

494
Q

Teilwert

A

going-concern value (gem. § 6a EStG ) (→)

495
Q

Teilwert, beizulegender ~

A

fair value

496
Q

Teilwert, steuerlicher ~

A

going concern value

497
Q

Teilwertberichtigung

A

depreciation; write-down (to going-concern value)

498
Q

Teilwertberichtigung von Anlagegütern

A

partial write-down of assets

499
Q

Teilzahlung

A

part payment; instalment

deutsch englische Fachbegriffe (8 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions