Unit 4- Accounting Flashcards by isa zopf

Q

in Erwartung fallender Kurse

A

it makes me rather bearish

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

ich bin optimistisch

A

i am bullish

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Sarbanes Oxley Act

A

CEOs and CFO were made personally responsible for financial statements (stop them cooking the books)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Umlaufvermögen

A

current assets

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Anlagevermögen

A

fixed assets

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Zahlungsfähigkeit, Liquidität

A

liquidity

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Abschreibung

A

depreciation

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Gewinnrücklagen (nicht ausgeschüttet)

A

retained earnings

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bruttoverkäufe

A

gross sales

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Erträge, Einkünfte

A

revenue

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

EC Karte

A

debit card

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Überweisung

A

bank transfer

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Einzugsermächtigung (SEPA-Mandat)

A

direct debit

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Förderung, Zuschuss

Darlehen, Kredit

A

grant

loan

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Hypothek, Verpfändung

A

mortgage

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Kontoüberziehung

A

overdraft

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Einnahmen, GuV-Überschuss

A

net income

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bilanz

A

balance sheet

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

GuV, Erfolgsrechnung

A

income statement

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Wirtschaftsprüfer

A

certified public accountant (CPA)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Buchprüfer, Rechnungsprüfer (innerhalb des Unternehmens)

A

auditor

Q

Buchprüfung, Rechnungsprüfung

A

audit

Q

Buchhalter

A

bookkeeper

Q

Kreditgeber

A

lender

Lieferant, Dienstleister

supplier

Betrug, Täuschung

fraud

Bilanz aufstellen, Bücher abschließen

to balance the books

Übereinstimmung

compliance

Steuervermeidung

tax avoidance LEGAL

Steuerhinterziehung

tax evasion ILLEGAL

Schlupfloch

loophole

Absatz

sales

etw. ausnutzen, ausschöpfen

to exploit

Verwaltungskosten

administrative expenses

Entwicklungskosten

developement costs

Bilanz frisieren, Bücher fälschen

to cook the books

Kosten haben, hinnehmen müssen

to incur expenses

Interessenskonflikte haben

to have a conflict-of-interest

Verluste verzeichnen

to record losses

unter Druck geraten

to come under pressure

Falschleitende Veröffentlichungen machen

to make misleading disclosures

Akten vernichten

to shred files

Standards/ Regeln einhalten

to comply with standards

eine Untersuchung/ Nachforschung durchführen

to carry out an investigation

Arbeitslosigkeit

unemployment

DAX-Index

blue chip index

geheime Absprache

collusion

Angesehen, renommiert

prestigious

vermeintlich, angeblich

allegedly

Ruf,Renommee

reputation

kurzfristige | langfristige Verbindlichkeiten

current | long-term liabilities