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Tax > Fachvokabular I > Flashcards

Fachvokabular I Flashcards

1
Q

Gewinn und Verlustrechnung

A

account, profit and loss (income statement)

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2
Q

Abwesenheit, Fehlen

A

absence

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3
Q

Verbindlichkeiten

A

accounts payable

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4
Q

zweifelhafte Forderungen

A

doubtfull accounts

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5
Q

förmliche Bestätigung

A

acknowledgement

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6
Q

Dotationskapital

A

alloted capital

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7
Q

Aufteilung

A

apportionment

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8
Q

Steuerbescheid

A

assessment notice

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9
Q

Veranlagungszeitraum

A

assessment period

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10
Q

Abtretung

A

assignment

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11
Q

Zurechnung (von Wirtschaftsgütern)

A

attribution (of property)

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12
Q

Wirtschaftsprüfungsbericht, BP-Bericht

A

audit report

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13
Q

Wertberichtigung auf uneinbringliche und zweifelhafte Forderungen

A

bad debt reserve

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14
Q

Bilanz

A

balance sheet

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15
Q

Basisgesellschaft, Zwischengesellschaft

A

base company

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16
Q

wirtschaftlicher Eigentümer, Treugeber

A

beneficial owner

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17
Q

Sachbezug

A

benfit in kind

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18
Q

juristische Person

A

corporate body

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19
Q

Buchwert

A

book value

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20
Q

pro Kopf

A

per capita

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21
Q

Einnahmeüberschußrechnung

A

cash basis accounting

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22
Q

Geschäftsaufgabe

A

cessation of a business

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23
Q

Kontenrahmen

A

charts of account

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24
Q

Familienstand

A

civil status

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25
Q

Anspruch, Antrag, Rechtsmittel

A

claim

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26
Q

Aufrechnung, Verrechnung

A

clearing

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27
Q

Abschlußzeitpunkt

A

closing date

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28
Q

Handelsbilanz

A

commercial balance sheet

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29
Q

Schachtelprivileg

A

affiliated company privilege

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30
Q

in Übereinstimmung mit

A

in compliance with

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31
Q

Zinseszinsen

A

compound interest

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32
Q

Gesellschaft mit Durchleitungsfunktion

A

conduit company

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33
Q

verdeckte Gewinnausschüttung

A

constructive dividend

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34
Q

Kapitalertragsteuer

A

yield tax

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35
Q

Abzugssteuer, Quellensteuer

A

withhold tax

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36
Q

eine Gesellschaft auflösen

A

to wind up a company

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37
Q

Verzicht (ausdrücklicher, stillschweigender)

A

waiver (express, implied)

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38
Q

rechtswirksam

A

valid

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39
Q

Risikokapital

A

venture capital

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40
Q

Übertragungsurkunde

A

vesting deed

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41
Q

nichtiger Vertrag

A

void contract

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42
Q

Sondervermögen einer Kapitalanlagegesellschaft

A

unit trust

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43
Q

nicht notierte Wertpapiere

A

unquoted securities

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44
Q

ungesicherte Forderung

A

unsecured account

45
Q

einstimmig

A

unanimous

46
Q

passives Einkommen

A

unearned income

47
Q

eigene Anteile, eigene Aktien

A

treasury stock

48
Q

Abtretungsempfänger

A

tranferee

49
Q

Abtretender

A

transferor

50
Q

Termingelder, Festgelder

A

time deposit

51
Q

Bürgschaftsvertrag

A

pledge agreement

52
Q

Lastschrifteinzugsverfahren

A

direct debiting

53
Q

Grundsteuer

A

real estate tax

54
Q

ungewiss

A

contingent

55
Q

CAPEX

A

capital expenditure [Investitionsaufwand]

56
Q

OPEX

A

operational expenditure [Aufwand]

57
Q

Einlage

A

contribution

58
Q

nachrangig

A

subordinated

59
Q

Abstimmung, Abgleich

A

reconcilation

60
Q

gesetzlich, satzungsgemäß

A

statutory

61
Q

Eröffnung, Offenlegung

A

disclosure

62
Q

Kontokorrentkredite

A

bank overdraft

63
Q

Konkurs

A

bankruptcy

64
Q

Verzerrung, verzerrende Einflüsse

A

bias

65
Q

Kaufoption

A

call option

66
Q

Obergrenze

A

cap

67
Q

Sicherheiten

A

collateral

68
Q

Treuhandkonto

A

custodial account

69
Q

latent

A

defer

70
Q

ausbuchen

A

derecognise

71
Q

Nennwert

A

face value

72
Q

Kontokorrentkredite

A

bank overdraft

73
Q

Verzerrung, verzerrende Einflüsse

A

bias

74
Q

Kaufoption

A

call option

75
Q

Obergrenze

A

cap

76
Q

Sicherheiten

A

collateral

77
Q

Treuhandkonto

A

custodial account

78
Q

latent

A

defer

79
Q

ausbuchen

A

derecognise

80
Q

Nennwert

A

face value

81
Q

Marktwert

A

fair value

82
Q

Erstattung

A

reimbursement

83
Q

Betrug

A

fraud

84
Q

Einfuhrzölle

A

import duties

85
Q

Pauschalbetrag

A

lump sum

86
Q

Wesentlichkeit

A

materiality

87
Q

Fälligkeit

A

maturity

88
Q

Bewertung

A

measurement

89
Q

gegenseitige Anerkennung

A

mutual recognition

90
Q

Skizze, Übersicht

A

outline

91
Q

außerbörslich

A

over the counter

92
Q

Gemeinkosten

A

overhead

93
Q

Erstattung

A

reimbursement

94
Q

Wertaufholung

A

reversal

95
Q

Neubewertung

A

revaluation

96
Q

Zuschüsse

A

subsidies

97
Q

wirtschaftliche Betrachtungsweise

A

substance over form

98
Q

Anlaufkosten

A

initial / formations expenses

99
Q

Anrechnungsverfahren

A

imputation system

100
Q

Hypothek

A

mortage

101
Q

Interimskonto

A

suspense account

102
Q

Klage erheben

A

to lodge a complaint

103
Q

Lohnsteuer

A

payroll tax

104
Q

Neubewertung

A

revaluation

105
Q

Nießbrauch

A

usufruct

106
Q

Notierung

A

quotation

107
Q

Satzung

A

articles of association

108
Q

Spalten

A

columns

Tax (8 decks)

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