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deutsch englische Fachbegriffe > Controlling - Management Accounting - DE-EN_08 > Flashcards

Controlling - Management Accounting - DE-EN_08 Flashcards

1
Q

Wechselverbindlichkeiten

A

notes payable

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2
Q

Weiterbelastung

A

cost transfer; to charge on

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3
Q

Werbemaßnahmen

A

advertising activities

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4
Q

Werbungskosten

A

advertising costs; income-related expenses (Steuer)

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5
Q

Werk

A

plant

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6
Q

Wert

A

value

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7
Q

Wert, Brutto~

A

gross value

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8
Q

Wert, Buch~

A

net book value; carrying value

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9
Q

Wert, Markt~

A

market value

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10
Q

Wertanalyse

A

value analysis

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11
Q

Wertansatz

A

valuation

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12
Q

Wertberichtigung

A

value adjustment; valuation allowance; write-down; impairment

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13
Q

Wertberichtigung auf das Anlagevermögen

A

depreciation of property, plant and equipment; write-downs of fixed assets (HGB)

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14
Q

Wertberichtigung auf Forderungen

A

bad debt allowance

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15
Q

Wertberichtigung auf immaterielle Vermögenswerte

A

write-downs of intangible assets (HGB); impairment of intangible assets (IAS)

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16
Q

Wertberichtigung auf zweifelhafte Forderungen

A

allowance for doubtful accounts; bad debt allowance

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17
Q

Wertbestimmung

A

valuation

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18
Q

Werthaltigkeit

A

recoverability

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19
Q

Wertkettenanalyse

A

value chain analysis (→)

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20
Q

Wertminderung

A

impairment; decline in value

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21
Q

Wertminderung von Vermögenswerten

A

impairment of assets

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22
Q

Wertminderungsaufwand

A

impairment loss

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23
Q

Wertminderungsaufwand, erfolgswirksam erfasster ~

A

impairment losses recognised through profit and loss

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24
Q

wertorientiert

A

value-oriented; value-based

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25
Q

Wertpapier, zu Handelszwecken gehaltene ~e

A

securities held for trading

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26
Q

Wertpapieraufsichtsbehörde

A

SEC (Securities and Exchange Commission)

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27
Q

Wertpapierbestand

A

portfolio

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28
Q

Wertpapierdarlehen

A

security loans

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29
Q

Wertpapiere

A

securities; stocks and bonds

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30
Q

Wertpapiere des Anlagevermögens

A

long-term securities

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31
Q

Wertpapiere des Umlaufvermögens

A

marketable securities; securities classified as current assets (HGB)

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32
Q

Wertpapiere, bis zur Endfälligkeit gehaltene ~

A

held-to-maturity securities

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33
Q

Wertpapiere, börsenabhängige ~

A

marketable securities

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34
Q

Wertpapiere, festverzinsliche ~

A

fixed income securities

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35
Q

Wertpapiere, jederzeit veräußerbare ~

A

available-for-sale securities

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36
Q

Wertpapiere, nicht börsengängige ~

A

non-marketable securities

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37
Q

Wertpapiere, unverzinsliche ~

A

non-interest bearing securities

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38
Q

Wertpapierhandelsgesetz

A

German Securities Trading Act

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39
Q

Wertpapiersteuer

A

security transaction tax

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40
Q

Wertschöpfungskette

A

value added chain (→)

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41
Q

Wertsteigerung

A

increase in value

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42
Q

Wertstellung

A

value date

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43
Q

Wertveränderung

A

change in value

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44
Q

Wertverlust

A

loss of value

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45
Q

Wertzuwachs

A

appreciation

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46
Q

wesentlich

A

material

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47
Q

Wesentlichkeit

A

materiality

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48
Q

Wettbewerb

A

competition

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49
Q

Wettbewerbsanalyse

A

competition analysis

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50
Q

Wettbewerbsklausel

A

competition clause

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51
Q

Wettbewerbsverbot

A

non-competition clause

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52
Q

wichtige Mitarbeiter des Management

A

key management personnel

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53
Q

Widerruf

A

revocation; cancellation; disclaimer

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54
Q

Widerspruch einlegen

A

to appeal

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55
Q

Wiederaufnahme

A

resumption

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56
Q

Wiederbeschaffung

A

replacement

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57
Q

Wiederbeschaffungskosten

A

replacement cost

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58
Q

Wiederbeschaffungswert

A

replacement value

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59
Q

Wiederherstellungskosten

A

reproduction cost

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60
Q

Wiederverkaufspreis

A

retail price

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61
Q

wirklicher Wert

A

intrinsic value

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62
Q

Wirksamkeit

A

effectiveness; efficiency

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63
Q

Wirksamkeit eines Sicherungsgeschäftes

A

hedge effectiveness

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64
Q

Wirkungsgrad

A

effectiveness; efficiency

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65
Q

Wirtschaft

A

economy

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66
Q

wirtschaftlich

A

cost-effective; economical; profitable

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67
Q

wirtschaftlich selbstständige ausländische Einheit

A

foreign entity

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68
Q

wirtschaftliche Betrachtungsweise

A

substance over form

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69
Q

wirtschaftliche Nutzungsdauer

A

economic life; useful life

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70
Q

Wirtschaftsbericht

A

economic report

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71
Q

Wirtschaftsgut

A

asset

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72
Q

Wirtschaftsgut, kurzfristig abnutzbares ~

A

short-life asset

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73
Q

Wirtschaftsgüter, geringwertige ~

A

low-value assets

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74
Q

Wirtschaftsgüter, immaterielle ~

A

intangible assets

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75
Q

Wirtschaftslage

A

financial position

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76
Q

Wirtschaftsprüfer

A

auditor

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77
Q

Wirtschaftsprüfung

A

audit; auditing

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78
Q

Wirtschaftsprüfungsgebühr

A

audit fee

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79
Q

Wirtschaftsunternehmen

A

commercial enterprise

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80
Q

Witwenrente

A

widow’s pension

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81
Q

Wohnsitz

A

domicile

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82
Q

Wucher

A

usury

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83
Q

XYZ-Analyse

A

XYZ analysis (→)

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84
Q

Zahl

A

number; figure

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85
Q

zahlbar

A

payable; due

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86
Q

zahlbar bei Auftragserteilung

A

cash with order

87
Q

zahlbar bei Lieferung

A

cash on delivery

88
Q

zahlbar bei Sicht

A

payable at sight

89
Q

Zahlung

A

payment

90
Q

Zahlung nach Aufforderung

A

payment on demand

91
Q

Zahlung, in ~ geben

A

to trade in

92
Q

Zahlung, rückständige ~

A

payment in arrears

93
Q

Zahlung, statt ~

A

in lieu of payment

94
Q

Zahlungen aus Finanzierungsleasing

A

payment of finance lease liabilities

95
Q

Zahlungsaufforderung

A

demand for payment

96
Q

Zahlungsaufschub

A

payment extension

97
Q

Zahlungsbedingungen

A

payment terms

98
Q

Zahlungseingang

A

payments received

99
Q

Zahlungsempfänger

A

payee

100
Q

Zahlungsfähigkeit

A

solvency; ability to pay

101
Q

Zahlungsfrist

A

term of payment

102
Q

Zahlungsmittel

A

cash and cash equivalents

103
Q

Zahlungsmittel, gesetzliches ~

A

legal tender

104
Q

Zahlungsmitteläquivalente

A

cash equivalents

105
Q

zahlungsmittelgenerierende Einheit

A

cash generating unit

106
Q

zahlungsunfähig

A

insolvent

107
Q

Zahlungsunfähigkeit

A

insolvency

108
Q

zahlungsunwirksam

A

non-cash

109
Q

zahlungsunwirksame Aufwendungen

A

non-cash expenses

110
Q

Zahlungsverkehr

A

monetary transactions

111
Q

zahlungswirksam

A

cash effective

112
Q

zahlungswirksam

A

cash-relevant; cash (item)

113
Q

Zeichner von Aktien

A

subscriber of shares

114
Q

Zeichnung von Aktien

A

share subscription

115
Q

Zeichnungszeitraum

A

subscription period

116
Q

Zeit, auf absehbare ~

A

foreseeable future

117
Q

Zeitnähe

A

timeliness

118
Q

Zeitplanung

A

scheduling

119
Q

Zeitwert

A

current value; present value; time value

120
Q

Zeitwert, beizulegender ~

A

fair value (→)

121
Q

Zeitwert, zum beizulegenden ~ bewerten

A

to measure at fair value

122
Q

zentrale Datensammlung

A

data warehouse

123
Q

Ziel- und Steuerungsgrößen

A

target and control variables

124
Q

Zielkauf

A

purchase on credit

125
Q

Zielkennzahl

A

key goal indicator

126
Q

Zielkostenmanagement

A

target costing (→)

127
Q

Zielkostenrechnung

A

target costing

128
Q

Zielsetzung

A

objective

129
Q

Ziffer

A

digit; figure

130
Q

Zinsabgrenzung

A

accrued interest

131
Q

Zinsaufwand

A

interest charge

132
Q

Zinsen

A

interest

133
Q

Zinsen, gezahlte ~

A

interest paid

134
Q

Zinsen, kalkulatorische ~

A

imputed interest

135
Q

Zinsen, rechnungsmäßige ~

A

actuarial interest

136
Q

Zinsertrag

A

interest income; interest result

137
Q

Zinserträge, transitorische ~

A

unearned interest

138
Q

Zinseszins

A

compound interest

139
Q

Zinsfuß

A

interest rate

140
Q

Zinskonditionen

A

interest terms

141
Q

Zinskosten

A

interest expense

142
Q

Zinssaldo

A

interest balance

143
Q

Zinssatz

A

interest rate

144
Q

Zinssicherung

A

interest rate hedging

145
Q

Zinsspanne

A

interest margin

146
Q

Zinsswap

A

interest rate swap

147
Q

Zinsswap-Geschäft

A

interest-swap contract

148
Q

Zinszuführung

A

interest added

149
Q

Zivilrecht

A

civil law

150
Q

Zoll

A

duty

151
Q

zollfrei

A

duty free

152
Q

zu Handelszwecken gehaltene Wertpapiere

A

securities held for trading

153
Q

zu versteuerndes Ergebnis

A

taxable profit

154
Q

Zugang

A

addition

155
Q

Zugang zum Sachanlagevermögen

A

addition to fixed assets

156
Q

Zugänge durch Kapitalerhöhung

A

capital increases

157
Q

Zugangsbewertung

A

initial measurement

158
Q

zugelassene Aktien

A

listed shares

159
Q

zugrundegelegter Zinssatz

A

imputed rate of interest

160
Q

zum 1. Januar

A

as at 1 January

161
Q

zum Verkauf gehaltene Wertpapiere

A

available-for-sale securities

162
Q

Zunahme

A

increase

163
Q

Zunahme/Abnahme der aktiven/passiven Steuerabgrenzung

A

increase/decrease in deferred tax assets and liabilities

164
Q

Zunahme/Abnahme der Rückstellungen

A

increase/decrease of provisions

165
Q

Zunahme/Abnahme der sonstigen Aktiva

A

increase/decrease of other assets

166
Q

Zunahme/Abnahme der sonstigen Passiva

A

increase/decrease of other liabilities and shareholders’ equity

167
Q

Zuordnung von Aufwendungen und Erträgen

A

matching of costs with revenues; allocation of income and expenses

168
Q

zurückgezahlt

A

repaid

169
Q

zurückverfolgen

A

to trace back

170
Q

zurückweisen

A

to reject

171
Q

zurückzahlen

A

to refund; to pay back

172
Q

Zurückzahlung

A

repayment

173
Q

Zurückziehung

A

withdrawal

174
Q

Zusammenfassung

A

summary; abstract

175
Q

zusammengefasste Bilanz

A

condensed balance sheet

176
Q

zusammengefasste Erfolgsrechnung für mehrere Jahre

A

multi-year earnings summary

177
Q

zusammengesetzter Buchungssatz

A

compound entry

178
Q

zusammengesetztes Instrument

A

compound instrument

179
Q

Zusammensetzung

A

composition

180
Q

Zusammenstellung, statistische ~

A

compilation

181
Q

Zusatz

A

amendment; supplement; addition; addendum

182
Q

Zusatzbestimmung

A

supplementary provision

183
Q

Zusatzgewinn

A

extra profit

184
Q

zusätzliche Informationen

A

additional information

185
Q

Zuschlagskalkulation

A

overhead calculation (→)

186
Q

Zuschreibung

A

write-up; appreciation

187
Q

Zuschuss

A

subsidy; allowance; grant

188
Q

Zuschuss, staatlicher ~

A

government grant

189
Q

Zuständigkeit

A

competence; responsibility

190
Q

Zustimmung

A

consent

191
Q

Zuteilung

A

allocation

192
Q

Zuverlässigkeit

A

reliability

193
Q

Zuwachs

A

accrual; growth; increase

194
Q

Zuweisung (von Mitteln)

A

appropriation (of funds)

195
Q

Zuweisung zu Rücklagen

A

transfer to reserves

196
Q

Zuwendungen der öffentlichen Hand

A

government grants

197
Q

Zuwendungen für Vermögenswerte

A

grants related to assets

198
Q

Zwangsauflösung

A

forced liquidation

199
Q

Zwangsbeiträge

A

compulsory dues

200
Q

Zwangskonkursverfahren

A

involuntary bankruptcy proceedings

201
Q

Zwangsverwaltung

A

receivership

202
Q

Zwangsvollstreckung

A

distraint; execution; enforcement; foreclosure (US)

203
Q

Zweckgesellschaft

A

special purpose entity

204
Q

zweifelhafte Forderungen

A

doubtful debts

205
Q

Zweigbüro

A

branch office

206
Q

Zweigniederlassung

A

branch

207
Q

Zwischenabschluss

A

interim closing; interim statements

208
Q

Zwischenbericht

A

interim financial report

209
Q

Zwischenberichtsperiode

A

interim period

210
Q

zwischenbetrieblich

A

intercompany

211
Q

zwischenbetriebliche Geschäftsvorgänge

A

intercompany transactions

212
Q

Zwischenprüfung

A

preliminary audit

213
Q

Zwischensumme

A

subtotal

214
Q

zyklische Konjunkturschwankungen

A

cyclical fluctuations

deutsch englische Fachbegriffe (8 decks)

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