Aktiendividende
aktiendividende - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares outst.....
2 Min. Lesezeit
accounting fundamentals
Accounting Fundamentals
Besicherte Anleihe
besicherte anleihe - A bond that provides specific assets as collateral to help assure the payment stream
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accounting fundamentals
Bestandskonten
bestandskonten - Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
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accounting fundamentals
Betriebskapital
betriebskapital - The difference between current assets and current liabilities
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accounting fundamentals
Eigenkapitalrendite
eigenkapitalrendite - A ratio comparing income (net income minus preferred dividends) to the average total equity
2 Min. Lesezeit
financial reporting
accounting fundamentals
Erhaltene Anzahlungen
erhaltene anzahlungen - Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
2 Min. Lesezeit
accounting fundamentals
Ersatz
ersatz - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 Min. Lesezeit
cost accounting
accounting fundamentals
Garantierückstellung
garantierückstellung - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 Min. Lesezeit
cost accounting
accounting fundamentals
Gesamtkapitalrendite
gesamtkapitalrendite - A ratio comparing income (net income plus interest) to the average total assets
2 Min. Lesezeit
financial reporting
accounting fundamentals
Handelswertpapiere
handelswertpapiere - Investments in debt acquired with the intent of generating profits by reselling the investment in the very near future; classified as cu...
2 Min. Lesezeit
accounting fundamentals
Kapitalrendite
kapitalrendite - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Opera...
2 Min. Lesezeit
financial reporting
accounting fundamentals
Liquiditätsgrad 2
liquiditätsgrad 2 - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by current liab...
2 Min. Lesezeit
accounting fundamentals
Neubewertung
neubewertung - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op...
2 Min. Lesezeit
financial reporting
accounting fundamentals
Nutzungsdauer
nutzungsdauer - The period of time that a depreciable asset will be in use by an entity; the time interval over which the asset will be depreciated
2 Min. Lesezeit
accounting fundamentals
Residualeinkommen
residualeinkommen - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 Min. Lesezeit
financial reporting
cost accounting
+1
Restwert
restwert - Amount expected be realized at the end of an asset's service life; "salvage value"
2 Min. Lesezeit
accounting fundamentals
Umrechnung
umrechnung - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
2 Min. Lesezeit
financial reporting
accounting fundamentals
Bodenschätze
bodenschätze - Oil and gas reserves, mineral deposits, thermal energy sources, and standing timber are just a few examples of such assets that a firm ma...
2 Min. Lesezeit
accounting fundamentals
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 Min. Lesezeit
cost accounting
accounting fundamentals
+1
Modifizierte Kassenbuchführung
modifizierte kassenbuchführung - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
2 Min. Lesezeit
accounting fundamentals
Operating-Leasing
operating-leasing - A lease where the lessee makes periodic payments for periodic use of an asset, but does not assume the ultimate risks and rewards of ownin.....
2 Min. Lesezeit
accounting fundamentals
Sachanlagen
sachanlagen - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 Min. Lesezeit
cost accounting
accounting fundamentals
Sonstige Vermögenswerte
sonstige vermögenswerte - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
2 Min. Lesezeit
financial reporting
accounting fundamentals
Equity-Methode
equity-methode - Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized by the investo.....
2 Min. Lesezeit
accounting fundamentals
Gesamtkauf
gesamtkauf - A single price paid for a package of assets; the purchase price must be allocated to each of the components
2 Min. Lesezeit
accounting fundamentals
Geschäfts- oder Firmenwert
geschäfts- oder firmenwert - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
2 Min. Lesezeit
accounting fundamentals
Immaterieller Vermögenswert
immaterieller vermögenswert - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
2 Min. Lesezeit
accounting fundamentals
Investitionstätigkeit
investitionstätigkeit - A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term assets.....
2 Min. Lesezeit
accounting fundamentals
Leasing/Leasingnehmer und Leasinggeber
leasing/leasingnehmer und leasinggeber - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
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accounting fundamentals
Leasinggeber
leasinggeber - Periodic payment from the user (lessee) of an asset to an owner (leasinggeber) of the asset
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accounting fundamentals
Leasingnehmer
leasingnehmer - Periodic payment from the user (leasingnehmer) of an asset to an owner (lessor) of the asset
2 Min. Lesezeit
accounting fundamentals
Soll
soll - The nature of an action to an account to indicate an increase (assets, expenses, and dividends) or decrease (liabilities, equity, and revenue); usual...
2 Min. Lesezeit
accounting fundamentals
Substanzverringerung
substanzverringerung - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 Min. Lesezeit
cost accounting
accounting fundamentals
Tauschgeschäft
tauschgeschäft - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
2 Min. Lesezeit
accounting fundamentals
Wertminderung
wertminderung - When the carrying amount of an asset is not recoverable from its future cash flow
2 Min. Lesezeit
accounting fundamentals
Eventualverbindlichkeiten
eventualverbindlichkeiten - Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environment...
2 Min. Lesezeit
accounting fundamentals
Haben
haben - The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usua...
2 Min. Lesezeit
accounting fundamentals
Liquidität 3. Grades
liquidität 3. grades - A measure of liquidity, calculated by dividing current assets by current liabilities
2 Min. Lesezeit
accounting fundamentals
Umlaufvermögen
umlaufvermögen - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
2 Min. Lesezeit
accounting fundamentals
Änderung von Schätzungen
änderung von schätzungen - A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); handl...
2 Min. Lesezeit
accounting fundamentals
Investitionsausgaben
investitionsausgaben - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount...
2 Min. Lesezeit
cost accounting
accounting fundamentals
Stammaktien
stammaktien - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
2 Min. Lesezeit
accounting fundamentals
Verpflichtungen
verpflichtungen - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced di...
2 Min. Lesezeit
accounting fundamentals
Vorsichtsprinzip
vorsichtsprinzip - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 Min. Lesezeit
financial reporting
accounting fundamentals
Abschreibung
abschreibung - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 Min. Lesezeit
cost accounting
accounting fundamentals
Bilanz
bilanz - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
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financial reporting
accounting fundamentals
Bilanzgleichung
bilanzgleichung - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 Min. Lesezeit
financial reporting
accounting fundamentals
Buchwert
buchwert - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 Min. Lesezeit
financial reporting
cost accounting
+1
Buchwert je Aktie
buchwert je aktie - Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
2 Min. Lesezeit
accounting fundamentals
Gesamtergebnisrechnung
gesamtergebnisrechnung - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
2 Min. Lesezeit
financial reporting
accounting fundamentals
Konto
konto - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
2 Min. Lesezeit
accounting fundamentals
Wertverbesserung
wertverbesserung - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized...
2 Min. Lesezeit
cost accounting
accounting fundamentals