Investment and Finance Dictionary Flashcards

1
Q

Liabilities

A

die Verbindlichkeiten

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2
Q

fixed Assets

A

das Anlagevermögen

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3
Q

Accounts receivable

A

die ausstehende Rechnung

die Außenstände

die Forderung

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4
Q

the inventory

A

das Inventar

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5
Q

prepaid expenses

A

die Rechnungsabgrenzungsposten

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6
Q

Advance payment /prepayment

A

die Vorkasse

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7
Q

the risk Profile

A

das Risikoprofil

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8
Q

the demand (for sth)

A

die Nachfrage

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9
Q

Financial Assets

A

das Finanzanlagevermögen

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10
Q

Bond

A

die Anleihe

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11
Q

Investment property

A

die Finanzimmobilien

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12
Q

Accounts payable

A

die Lieferantenverbindlichkeiten

die ausstehende Rechnungen

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13
Q

accruals (e.g. Put Money aside for the eventuality that a machine that will need to be repaired)

A

die Rückstellungen

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14
Q

the write-down

A

die Abschreibe

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15
Q

Financial Liabilities

A

die Finanzverbindlichkeiten

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16
Q

prepaid Accounts or Advances from customers to deliver goods or sevices

A

die Vorauszahlung

die Vorkasse

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17
Q

tax liabilities

A

Die Steuerverbindlichkeiten

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18
Q

the balance sheet

A

die Balanz

die Balancerechnung

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19
Q

equity

A

das Eigenkapital

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20
Q

retained earnings

A

Zurückbehaltene Gewinne

das Gewinn

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21
Q

issued capital (from owners to the Company)

A

hineingegebenes Kapital

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22
Q

Short Term Assets

A

das Umlaufvermögen

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23
Q

payroll

A

die Gehaltsabrechnung

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24
Q

financial management

A

die Finanzwirtschaft

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25
Q

investment appraisal / capital expenditure budgeting

A

die Investitionsrechnung

26
Q

cost comparison method

A

die Kostenvergleichsrechnung

27
Q

profit comparison method / accounting rate of return

A

die Gewinnvergleichsrechnung

28
Q

payback period rule

A

die Amortisationsrechnung

29
Q

surplus funds / profitFinancing through surplus funds

A

der Überschuss

Finanzierung durch Überschuss

30
Q

self financing / internal financing

A

die Selbstfinanzierung /

die Innenfinanzierung

31
Q

withholding / deduction

A

die Einbehaltung

32
Q

the value of the depreciation

A

die Abschreibungsgegenwerte

33
Q

the net present value method

A

die Kapitalwertmethode

34
Q

interest rate

A

der Zinsfuß

35
Q

internal interest rate

A

der internen Zinsfuß (IZF)

36
Q

the final value

A

der Endwert

37
Q

static / structural / no growth

A

statisch

38
Q

dynamic

A

dynamisch

39
Q

debt financing /external financing

A

die Aussenfinanzierung

40
Q

financing by way of credit

A

Kreditfinanzierung

41
Q

mezzanine-financing

A

die Mezzanine-Finanzierung

42
Q

forfeiting /non-recourse financing

A

die Forfaitierung

43
Q

shifting / regrouping

A

die Umschichtung

44
Q

worthwhile

A

lohnenswert

45
Q

shareholder

A

der Aktionär

46
Q

increase in share capital / increase in capital stock

A

die Kapitalerhöhung

47
Q

the turnover

A

der Absatz

48
Q

the (sales) market

A

der Absatzmarkt

49
Q

Investment

A

die Investition

50
Q

alternative timepoint

A

der Ersatzzeitpunkt

51
Q

investment risks

A

die Investitionsrisiken

52
Q

capital requirement

A

der Kapitalbedarf

53
Q

computation of amortisation

A

die Tilgungsrechnung

54
Q

interest

A

der Zins

55
Q

interest rate

A

die Verzinsung /

der Zinssatz

56
Q

loan computation / loan calculation

A

die Darlehensberechnung

57
Q

calculation of present or discounted value

A

die Barwertberechnung

58
Q

finance

A

die Finanzierung

59
Q

Investment

A

die Investierung

60
Q

the creditor

A

der Gläubiger

61
Q

Board of directors

A

der Aufsichtsrat