Nicht rückzahlbare Anleihe
nicht rückzahlbare anleihe - A bond that cannot be paid off with the proceeds of a new debt issue
2 Min. Lesezeit
accounting
Accounting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
2 Min. Lesezeit
accounting
Pensionsplan
pensionsplan - A general term to describe some form of arrangement for continuing payments to retirees
2 Min. Lesezeit
accounting
Periodisches Inventursystem
periodisches inventursystem - An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by physi....
2 Min. Lesezeit
accounting
Periodizitätsprinzip
periodizitätsprinzip - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,...
2 Min. Lesezeit
accounting
Permanentes Inventursystem
permanentes inventursystem - A "real-time" inventory system that updates inventory records with each purchase and sale
2 Min. Lesezeit
accounting
Personengesellschaft
personengesellschaft - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
2 Min. Lesezeit
accounting
Prinzipienbasiert
prinzipienbasiert - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
2 Min. Lesezeit
accounting
Produktbezogene Aktivität
produktbezogene aktivität - Activities that relate to the number of products produced; independent of the number of units produced
2 Min. Lesezeit
accounting
Rechnungsabgrenzungsposten (aktiv)
rechnungsabgrenzungsposten (aktiv) - Goods or services purchased in advance of their consumption
2 Min. Lesezeit
accounting
Rückzahlungsbetrag
rückzahlungsbetrag - The amount due at maturity of a note; includes principal and interest
2 Min. Lesezeit
accounting
Schuldscheine
schuldscheine - Formal short-term borrowings usually evidenced by a specific written promise to pay
2 Min. Lesezeit
accounting
Sonstige Forderungen
sonstige forderungen - Amounts due from transactions and events not directly related to sales of products or services
2 Min. Lesezeit
accounting
Ungedeckter Scheck
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
2 Min. Lesezeit
accounting
Verursachungsprinzip
verursachungsprinzip - To associate expenses with revenues, and record them in simultaneous accounting periods
2 Min. Lesezeit
accounting
Vorzugsaktien
vorzugsaktien - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside pa...
2 Min. Lesezeit
accounting
Wechselforderungen
wechselforderungen - A written promise from a client or customer to pay a definite amount of money on a specific future date
2 Min. Lesezeit
accounting
Wesentlichkeit
wesentlichkeit - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu o...
2 Min. Lesezeit
accounting
Zahlungsempfänger
zahlungsempfänger - The party to whom a note is made payable
2 Min. Lesezeit
accounting
Äquivalente Einheiten
äquivalente einheiten - A measure of physical units expressed in terms of finished units
2 Min. Lesezeit
accounting
Arbeitnehmer
arbeitnehmer - A person who works for a specific business and whose activities are directed by that business
2 Min. Lesezeit
accounting
Ausschüttungsquote
ausschüttungsquote - Dividend per share divided by earnings per share
2 Min. Lesezeit
accounting
Beitragsorientierter Plan
beitragsorientierter plan - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions a...
2 Min. Lesezeit
accounting
Beteiligungsunternehmen
beteiligungsunternehmen - The company in which another has an investment
2 Min. Lesezeit
accounting
Bilanzierung zum beizulegenden Zeitwert
bilanzierung zum beizulegenden zeitwert - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they oc...
2 Min. Lesezeit
accounting
Börsengang
börsengang - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds...
2 Min. Lesezeit
accounting
Bruttomethode
bruttomethode - A method of recording purchases of inventory at invoice price
2 Min. Lesezeit
accounting
Dashboard
dashboard - Customized business software that delivers key real time business data in an easily monitored layout
2 Min. Lesezeit
accounting
Datenbank
datenbank - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and mul.....
2 Min. Lesezeit
accounting
Debitkarte
debitkarte - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
2 Min. Lesezeit
accounting
Degressive Abschreibungsmethode
degressive abschreibungsmethode - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multipl...
2 Min. Lesezeit
accounting
Derivate
derivate - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options, and...
2 Min. Lesezeit
accounting
Dezentrale Entscheidungsfindung
dezentrale entscheidungsfindung - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to low....
2 Min. Lesezeit
accounting
Direkte Abschreibungsmethode
direkte abschreibungsmethode - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written o...
2 Min. Lesezeit
accounting
Disagio auf Anleihen
disagio auf anleihen - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher than ...
2 Min. Lesezeit
accounting
Dividenden
dividenden - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
2 Min. Lesezeit
accounting
Dividendensatz
dividendensatz - Dividend per share divided by stock price; also called dividend yield
2 Min. Lesezeit
accounting
Doppelt-degressive Abschreibung
doppelt-degressive abschreibung - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by...
2 Min. Lesezeit
accounting
Effektivzinsmethode
effektivzinsmethode - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant percentage...
2 Min. Lesezeit
accounting
Enterprise Resource Planning-Systeme
Enterprise Resource Planning-Systeme - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
2 Min. Lesezeit
accounting
Ex-Dividende
ex-dividende - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous.....
2 Min. Lesezeit
accounting
Fertigungslohn
fertigungslohn - Gross wages paid to those who physically and directly work on the goods being produced
2 Min. Lesezeit
accounting
Fertigungslohn-Mengenabweichung
fertigungslohn-mengenabweichung - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate per hour [(s...
2 Min. Lesezeit
accounting
Fertigungslohn-Preisabweichung
fertigungslohn-preisabweichung - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [(standard r...
2 Min. Lesezeit
accounting
Finanzbuchhaltung
finanzbuchhaltung - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedures
2 Min. Lesezeit
accounting
Finanzierungsleasing
finanzierungsleasing - A lease that effectively transfers the risks and rewards of ownership to the lessee
2 Min. Lesezeit
accounting
Finanzierungstätigkeit
finanzierungstätigkeit - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions o....
2 Min. Lesezeit
accounting
Frei Bestimmungsort
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
2 Min. Lesezeit
accounting
Frei Versandstelle
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
2 Min. Lesezeit
accounting
Freiberufler
freiberufler - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t...
2 Min. Lesezeit
accounting
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
2 Min. Lesezeit
accounting
Gebundenes Kapital
gebundenes kapital - Usually the par value of the stock of a corporation
2 Min. Lesezeit
accounting
Geschäftsjahr
geschäftsjahr - A one-year accounting period that does not correspond to a calendar year
2 Min. Lesezeit
accounting
Glaubwürdige Darstellung
glaubwürdige darstellung - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
2 Min. Lesezeit
accounting
Grundsatz der Unternehmensfortführung
grundsatz der unternehmensfortführung - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the fu...
2 Min. Lesezeit
accounting
Grundsatz der wirtschaftlichen Einheit
grundsatz der wirtschaftlichen einheit - Accounting information should be presented for circumscribed distinct economic units
2 Min. Lesezeit
accounting
Idealstandards
idealstandards - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
2 Min. Lesezeit
accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
2 Min. Lesezeit
accounting
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
2 Min. Lesezeit
accounting
International Financial Reporting Standards (IFRS)
International Financial Reporting Standards (IFRS) - The specific accounting rules developed by the International Accounting Standards Board
2 Min. Lesezeit
accounting
Interner Revisor
interner revisor - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
2 Min. Lesezeit
accounting
Interner Zinsfuß
interner zinsfuß - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th...
2 Min. Lesezeit
accounting
Journal
journal - A chronological listing of the transactions and events of an organization, in debit/credit format
2 Min. Lesezeit
accounting
Journalisierung
journalisierung - The process of recording transactions and events into the journal
2 Min. Lesezeit
accounting
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
2 Min. Lesezeit
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
2 Min. Lesezeit
accounting
Langfristige Finanzanlagen
langfristige finanzanlagen - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
2 Min. Lesezeit
accounting
Langfristige Verbindlichkeiten
langfristige verbindlichkeiten - Any obligation that is not current, and include bank loans, mortgage notes, and the like
2 Min. Lesezeit
accounting
Lastschriftsanzeige
lastschriftsanzeige - A purchaser-prepared document evidencing a return of merchandise to a seller
2 Min. Lesezeit
accounting
Lean Production
lean production - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising ...
2 Min. Lesezeit
accounting
Liquidität
liquidität - The ability of a firm to meet its near-term obligations as they come due
2 Min. Lesezeit
accounting
Listenpreis
listenpreis - An established price determined by reference to a catalog or general price list; before any discounts
2 Min. Lesezeit
accounting
Nichteinlösung eines Wechsels
nichteinlösung eines wechsels - To fail to pay a note at maturity
2 Min. Lesezeit
accounting
Ramschanleihe
ramschanleihe - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high interest rate t...
2 Min. Lesezeit
accounting
Rechnungspreis
rechnungspreis - List price less any trade discounts
2 Min. Lesezeit
accounting
Rückständige Dividenden
rückständige dividenden - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockhol...
2 Min. Lesezeit
accounting
Schuldverschreibung
schuldverschreibung - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
2 Min. Lesezeit
accounting
Skaleneffekte
skaleneffekte - Efficiencies associated with increases in volume
2 Min. Lesezeit
accounting
Unternehmenserhaltende Aktivität
unternehmenserhaltende aktivität - Activities that relate to an entity's ability to operate; independent of business volume
2 Min. Lesezeit
accounting
Unterwegsbefindliche Einzahlungen
unterwegsbefindliche einzahlungen - Receipts entered on company records but not yet posted by the bank
2 Min. Lesezeit
accounting
Verbindlichkeiten
verbindlichkeiten - Amounts owed by an entity to others
2 Min. Lesezeit
accounting
Verfügbare Waren
verfügbare waren - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory available ...
2 Min. Lesezeit
accounting
Verwässernde Wertpapiere
verwässernde wertpapiere - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares ou...
2 Min. Lesezeit
accounting
Verwässertes Ergebnis je Aktie
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
2 Min. Lesezeit
accounting
Vorräte
vorräte - Goods held for resale to others
2 Min. Lesezeit
accounting
Waren unterwegs
waren unterwegs - Goods in the process of being transported to the buyer; ownership is based on freight terms
2 Min. Lesezeit
accounting
Zinsen
zinsen - The charge imposed on the borrower of funds for the use of money
2 Min. Lesezeit
accounting
Zukünftiger Wert
zukünftiger wert - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based...
2 Min. Lesezeit
accounting
Aktivität auf Kundenebene
aktivität auf kundenebene - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
2 Min. Lesezeit
accounting
Gegenkonto zum Aktivkonto
gegenkonto zum aktivkonto - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
2 Min. Lesezeit
accounting
Gutschriftsanzeige
gutschriftsanzeige - A seller-prepared document evidencing an approved return of merchandise for credit against an account
2 Min. Lesezeit
accounting
Kapitalgesellschaft
kapitalgesellschaft - A form of business organization where ownership is represented by divisible units called shares of stock
2 Min. Lesezeit
accounting
Kumulative Vorzugsaktie
kumulative vorzugsaktie - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be distri...
2 Min. Lesezeit
accounting
Kuponanleihe
kuponanleihe - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
2 Min. Lesezeit
accounting
Kurzfristige Verbindlichkeiten
kurzfristige verbindlichkeiten - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
2 Min. Lesezeit
accounting
Sammelkonto
sammelkonto - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
2 Min. Lesezeit
accounting
Wandelanleihe
wandelanleihe - A bond that may be converted by the holder into stock of the issuing company
2 Min. Lesezeit
accounting
Wandelbare Vorzugsaktie
wandelbare vorzugsaktie - Preferred stock that can be exchanged for common stock at some preagreed ratio
2 Min. Lesezeit
accounting
Abschlussprozess
abschlussprozess - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
2 Min. Lesezeit
accounting
Bezahlte Abwesenheiten
bezahlte abwesenheiten - Term to describe paid time off; vacations, sick leave, etc.
2 Min. Lesezeit
accounting