Wdh. AS2 Company Accounts Flashcards

1
Q

Accounts payable

A

Verbindlichkeiten

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Accounts receivable

A

Forderungen

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Accrued expenses

A

Passive Rechnungsabgrenzung

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Accuracy

A

Genauigkeit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

Administrative expenses

A

Verwaltungskosten

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

Auditors`s report

A

Prüfungsbericht

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

Bank loan

A

Bankdarlehen

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

Capital gearing

A

Fremdkapitalanteil

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

Closing stock

A

Endbestand

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

Convention

A

Grundsatz

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

Corporation Tax

A

Körperschaftssteuer

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

Cost of Sales

A

Umsatzkosten

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

Current assets

A

Umlaufvermögen

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Debenture, Bond

A

Anleihe

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Depreciation

A

Abschreibung

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Dividend payout

A

Dividendenausschüttung

17
Q

Flow of funds statement

A

Kapitalflussrechnung

18
Q

Gross profit

A

Rohertrag

19
Q

Interest expense

A

Zinsaufwand

20
Q

Mortgage

A

Hypothek

21
Q

Net income, net profit

A

Reingewinn

22
Q

Opening stock

A

Anfangsbestand

23
Q

Operating income

A

Betriebsergebnis

24
Q

Ordinary share

A

Stammaktie

25
Q

Overdraft

A

Banküberziehungskredit

26
Q

Overhead costs

A

Gemeinkosten

27
Q

Par value

A

Nennwert

28
Q

redeemable

A

Tilgbar, rückkaufbar

29
Q

To assess sth.

A

Etw. bewerten

30
Q

To opt for sth.

A

Sich für etw. entscheiden

31
Q

To overstate

A

Überbewerten

32
Q

Trade creditors

A

Zulieferer

33
Q

Tradier Profit

A

Handelsgewinn

34
Q

Unduly

A

Übertrieben

35
Q

Useful economic life

A

Nutzungsdauer

36
Q

VAT

A

Umsatzsteuer

37
Q

Wound Up

A

Auflösen, liquidieren