Stakeholder
Stakeholder - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business because they...
2 Min. Lesezeit
finance
accounting
Accounting
Stammaktien
Stammaktien - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
2 Min. Lesezeit
finance
accounting
Umlaufvermögen
Umlaufvermögen - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the business...
2 Min. Lesezeit
finance
accounting
Umsatz
Umsatz - The total sales of a business during a specified period.
2 Min. Lesezeit
finance
accounting
Umsatzkosten
Cost Of Sales - See 'cost of goods sold'.
2 Min. Lesezeit
finance
accounting
Unfertige Erzeugnisse
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
2 Min. Lesezeit
finance
accounting
Variable Kosten
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
2 Min. Lesezeit
finance
accounting
Verbindlichkeiten aus Lieferungen und Leistungen
Verbindlichkeiten aus Lieferungen und Leistungen - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
2 Min. Lesezeit
finance
accounting
Verbindlichkeiten aus Lieferungen und Leistungen
Verbindlichkeiten aus Lieferungen und Leistungen - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a pe...
2 Min. Lesezeit
finance
accounting
Verkauf auf Kredit
Verkauf auf Kredit - A business entity sells goods or services and allows the customer to make payment at a later date.
2 Min. Lesezeit
finance
accounting
Verschuldungsgrad
Verschuldungsgrad - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
2 Min. Lesezeit
finance
accounting
Vorauszahlung
Vorauszahlung - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset, ...
2 Min. Lesezeit
finance
accounting
Vorstand
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
2 Min. Lesezeit
finance
accounting
Wertberichtigung für zweifelhafte Forderungen
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
2 Min. Lesezeit
finance
accounting
Wertpapier
Wertpapier - Typically required by lenders against a loan, such as premises or plant equipment.
2 Min. Lesezeit
finance
accounting
Wertpapiere
Wertpapiere - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as wertpapiere.
2 Min. Lesezeit
finance
accounting
Wirtschaftsprüfer
Wirtschaftsprüfer - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verify...
2 Min. Lesezeit
finance
accounting
Zahlungsunfähigkeit
Zahlungsunfähigkeit - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
2 Min. Lesezeit
finance
accounting
Zahlungsziel
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
2 Min. Lesezeit
finance
accounting
Abweichungen
abweichungen - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
2 Min. Lesezeit
accounting
Aktie
aktie - Transferable units of ownership in a corporation
2 Min. Lesezeit
accounting
Aktiensplit
aktiensplit - A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
2 Min. Lesezeit
accounting
Annahme stabiler Währung
annahme stabiler währung - An accounting assumption that presumes the currency is not impacted over time by inflation
2 Min. Lesezeit
accounting
Arbeitsunfallversicherung
arbeitsunfallversicherung - Insurance paid by the employer to cover work related injuries sustained by employees
2 Min. Lesezeit
accounting
Aufwandsausgaben
aufwandsausgaben - Not a capital expenditure; to be expensed as incurred
2 Min. Lesezeit
accounting
Balanced Scorecard
balanced scorecard - A system for evaluating elements that are important to the organization and under the control of an employee holding that position
2 Min. Lesezeit
accounting
Belegdokument
belegdokument - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
2 Min. Lesezeit
accounting
Eigene Aktien
eigene aktien - Shares of a company's own stock that it has reacquired
2 Min. Lesezeit
accounting
Einfache Zinsen
einfache zinsen - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
2 Min. Lesezeit
accounting
Einzelunternehmen
einzelunternehmen - A non-corporation business owned by a sole individual
2 Min. Lesezeit
accounting
Engpasstheorie
engpasstheorie - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
2 Min. Lesezeit
accounting
Erfolgskonten
erfolgskonten - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nom..."
2 Min. Lesezeit
accounting
Forderungen aus Lieferungen und Leistungen
forderungen aus lieferungen und leistungen - Amounts due from customers from credits sales of products or services
2 Min. Lesezeit
accounting
Gesamtes eingezahltes Kapital
gesamtes eingezahltes kapital - The sum of legal capital plus paid-in capital in excess of par
2 Min. Lesezeit
accounting
Handelsrabatt
handelsrabatt - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
2 Min. Lesezeit
accounting
Leistungsabhängige Abschreibung
leistungsabhängige abschreibung - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, hours, etc.
2 Min. Lesezeit
accounting
Lineare Abschreibung
lineare abschreibung - A simple depreciation method by which the depreciable base is spread uniformly over the service life
2 Min. Lesezeit
accounting
Lineare Methode
lineare methode - A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an a...
2 Min. Lesezeit
accounting
Maßgeblicher Einfluss
maßgeblicher einfluss - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
2 Min. Lesezeit
accounting
Nachhaltigkeit
nachhaltigkeit - Development without depletion of natural resources or negative effects on the environment
2 Min. Lesezeit
accounting
Nachprüfbarkeit
nachprüfbarkeit - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
2 Min. Lesezeit
accounting
Namensschuldverschreibung
namensschuldverschreibung - A bond for which ownership records are maintained, and interest is paid to the registered owner
2 Min. Lesezeit
accounting
Nebenbuch
nebenbuch - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri...
2 Min. Lesezeit
accounting
Probebilanz
probebilanz - A listing of account balances from the ledger, used to test the equality of debits and credits
2 Min. Lesezeit
accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
2 Min. Lesezeit
accounting
Regelbasiert
regelbasiert - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
2 Min. Lesezeit
accounting
Relevanter Bereich
relevanter bereich - The level of activity for which assumptions underlying CVP are expected to hold true
2 Min. Lesezeit
accounting
Relevanz
relevanz - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co...
2 Min. Lesezeit
accounting
Rohstoffe
rohstoffe - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
2 Min. Lesezeit
accounting
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
2 Min. Lesezeit
accounting
Serienanleihe
serienanleihe - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
2 Min. Lesezeit
accounting
Sonderauftrag
sonderauftrag - A customer order that is outside of the normal pricing and terms
2 Min. Lesezeit
accounting
Standards
standards - Benchmarks against which actual productive activity is compared
2 Min. Lesezeit
accounting
Stornobuchung
stornobuchung - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
2 Min. Lesezeit
accounting
T-Konto
T-Konto - An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
2 Min. Lesezeit
accounting
Tilgungsanleihe
tilgungsanleihe - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the debt at maturity
2 Min. Lesezeit
accounting
Total Quality Management
total quality management - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of fro...
2 Min. Lesezeit
accounting
Umsatzerlöse
umsatzerlöse - Inflows and other benefits received in exchange for the providing of goods and services
2 Min. Lesezeit
accounting
Umsatzrealisierung
umsatzrealisierung - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
2 Min. Lesezeit
accounting
Verantwortungsbereich
verantwortungsbereich - The part of an organization under the control of a manager
2 Min. Lesezeit
accounting
Verkaufsrabatte
verkaufsrabatte - A cash discount offered to customers to encourage prompt payment of invoices
2 Min. Lesezeit
accounting
Verrechnungspreise
verrechnungspreise - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
2 Min. Lesezeit
accounting
Verständlichkeit
verständlichkeit - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
2 Min. Lesezeit
accounting
Versunkene Kosten
versunkene kosten - Historical amount expended on a project or object; not relevant to current decisions or future actions
2 Min. Lesezeit
accounting
Zeitnähe
zeitnähe - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
2 Min. Lesezeit
accounting
Zeitwert des Geldes
zeitwert des geldes - Conceptual notion holding that money to be received sooner is worth more than money to be received later
2 Min. Lesezeit
accounting
Amortisationsrechnung
amortisationsrechnung - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
2 Min. Lesezeit
accounting
Anleiheagio
anleiheagio - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than th...
2 Min. Lesezeit
accounting
Ausstehende Schecks
ausstehende schecks - Checks entered on company records but not yet cleared by the bank
2 Min. Lesezeit
accounting
Aussteller
aussteller - The party creating the note and agreeing to make payment
2 Min. Lesezeit
accounting
Barwert
barwert - Also known as discounting; determines the current worth of cash to be received in the future
2 Min. Lesezeit
accounting
Betriebszyklus
betriebszyklus - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the receiv...
2 Min. Lesezeit
accounting
Bezugsrecht
bezugsrecht - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional shares offered b...
2 Min. Lesezeit
accounting
Buchung
buchung - The process of transferring journal entry effects into the respective general ledger accounts
2 Min. Lesezeit
accounting
Controlling
controlling - An area of accounting concerned with reporting results to managers and others who are internal to an organization
2 Min. Lesezeit
accounting
Eigentümereinlagen
eigentümereinlagen - Resources provided to an organization by a person in exchange for a position of ownership in the organization
2 Min. Lesezeit
accounting
Einkaufsrabatte
einkaufsrabatte - A cash discount available on purchases of merchandise on account; encourages prompt payment
2 Min. Lesezeit
accounting
Erfolgskonten
erfolgskonten - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo..."
2 Min. Lesezeit
accounting
Fälligkeitsdatum
fälligkeitsdatum - The date on which a note and related interest are due to be paid
2 Min. Lesezeit
accounting
Geldeinheitsprinzip
geldeinheitsprinzip - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)
2 Min. Lesezeit
accounting
Handkasse
handkasse - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
2 Min. Lesezeit
accounting
Jahresfehlbetrag
jahresfehlbetrag - The excess of expenses over revenues for a designated period of time
2 Min. Lesezeit
accounting
Kapitalbetrag
kapitalbetrag - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
2 Min. Lesezeit
accounting
Kapitalrücklage
kapitalrücklage - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
2 Min. Lesezeit
accounting
Kapitalwert
kapitalwert - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment's...
2 Min. Lesezeit
accounting
Kassenabstimmung
kassenabstimmung - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the mont...
2 Min. Lesezeit
accounting
Körperliche Inventur
körperliche inventur - The process of counting inventory actually on hand
2 Min. Lesezeit
accounting
Kurs-Gewinn-Verhältnis
kurs-gewinn-verhältnis - The per share market value of a stock divided by its earnings per share
2 Min. Lesezeit
accounting
Machine-to-Machine (M2M)
Machine-to-Machine (M2M) - (M2M) enables connected devices to communicate with each other
2 Min. Lesezeit
accounting
Management by Exception
management by exception - A management focus of attention on areas where corrective measures appear necessary
2 Min. Lesezeit
accounting
Marktbezogene Aktivität
marktbezogene aktivität - Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, etc.
2 Min. Lesezeit
accounting
Materialmengenabweichung
materialmengenabweichung - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(...
2 Min. Lesezeit
accounting
Materialpreisabweichung
materialpreisabweichung - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those material...
2 Min. Lesezeit
accounting
Nachschüssige Rente
nachschüssige rente - Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
2 Min. Lesezeit
accounting
Natürliches Geschäftsjahr
natürliches geschäftsjahr - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal yea...
2 Min. Lesezeit
accounting
Nennwert
nennwert - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock to s......
2 Min. Lesezeit
accounting
Nennwert der Anleihe
nennwert der anleihe - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
2 Min. Lesezeit
accounting
Nettomethode
nettomethode - A method of recording purchases of inventory at invoice price less available cash discounts
2 Min. Lesezeit
accounting
Nettoveräußerungswert (Forderungen)
nettoveräußerungswert (forderungen) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allowance .....
2 Min. Lesezeit
accounting
Nicht rückzahlbare Anleihe
nicht rückzahlbare anleihe - A bond that cannot be paid off before scheduled maturity
2 Min. Lesezeit
accounting