OA7 Flashcards by Nirthi Jegarajah | Brainscape

Q

Jahresbericht

A

annual report

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Q

Erfolgsrechnung / Gewinn- und Verlustrechnung

A

income statement / profit and loss account

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Q

Bilanz

A

balance sheet

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Q

Cashflow-Rechnung

A

cashflow statement

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Q

Berichtsperiode

A

reporting period

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Q

vergangene Ergebnisse und Zukunftsaussichten

A

past performance and future prospects

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Q

Selbstkosten

A

cost of goods sold (COGS)

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Q

Vertriebs- und Gemeinkosten

A

selling and general expenses

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Q

Abschreibungen

A

depreciation

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Q

Betriebsgewinn

A

operating profit

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Q

Zinsaufwendungen

A

interest payable

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Q

Anleihen und Bankdarlehen

A

bonds and bank loans

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Q

Gewinn vor Steuern

A

profit before tax / pre-tax profit

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Q

Körperschaftssteuer

A

corporation tax

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Q

Gewinn nach Steuern

A

profit after tax

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Q

Dividenden

A

dividends

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Q

ausgelassen / genehmmigt / übersprungen

A

omitted / passed / skipped

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Q

der Rest

A

remainder

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Q

einbehaltene Gewinne / Gewinnreserven / Ersparnisse

A

retained profit / retained earnings / savings

Q

Zinsaufwendungen auf Bankdarlehen betragen £ XY.

A

Interest payable on bank loans amounts £ XY.

Q

als Gewinnreserven behalten und nicht verteilen an …

A

keep as retained earnings and not distribute to …

Q

Kasse

A

cash

Q

Sicherheiten / Wertpapiere

A

securities

Q

Vorräte / Bestände / Lager

A

inventories

Q

Debitoren

A

debtors

Q

Umlaufvermögen

A

total current assets

Q

Gebäude

A

building

Q

Grundstücke

A

land

Q

Anlagen und Maschinen

A

equipment and machinery

Q

Anlagevermögen (Bilanzwert)

A

total fixed assets (book value)

Q

Firmenwert / Geschäftswert

A

Firmenwert / Geschäftswert

Q

immaterielle Vermögenswerte

A

Total intangible assets

Q

Totale Vermögenswerte

A

Total assets

Q

Kreditoren

A

creditors

Q

Kontokorrentkredit

A

overdraft

Q

Zinsaufwendungen

A

interest payable

Q

Steuern

A

tax payable

Q

kurzfristige Verbindlichkeiten

A

total current liabilities

Q

Bankdarlehen (rückzahlbar in 3 Jahren)

A

bank loan repayable in 3 years

Q

Anleihen (Rückzahlbar in 7 Jahren)

A

bonds repayable in 7 years

Q

langfristige Verbindlichkeiten

A

total long-term liabilities

Q

Aktienkapital

A

share capital

Q

Gewinnreserven

A

retained earnings

Q

Eigenkapital

A

shareholders’ equity

Q

Gesamtverbindlichkeiten plus Eigenkapital

A

Total liabilities plus shareholders’ equity