Certified Management Accountant (CMA)
Certified Management Accountant (CMA) - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of ...
2 Min. Lesezeit
accounting
Accounting
Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
2 Min. Lesezeit
accounting
Chartered Global Management Accountant (CGMA)
Chartered Global Management Accountant (CGMA) - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operati...
2 Min. Lesezeit
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
2 Min. Lesezeit
accounting
Kapazitätsauslastung
kapazitätsauslastung - The degree to which an organization's output capabilities are being deployed or utilized
2 Min. Lesezeit
accounting
Kassenmäßige Rechnungslegung
kassenmäßige rechnungslegung - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized whe...
2 Min. Lesezeit
accounting
Kommission
kommission - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
2 Min. Lesezeit
accounting
Komplexe Kapitalstruktur
komplexe kapitalstruktur - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
2 Min. Lesezeit
accounting
Kontenplan
kontenplan - A listing of the accounts of an entity, along with any identification coding
2 Min. Lesezeit
accounting
Kündbare Anleihe
kündbare anleihe - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
2 Min. Lesezeit
accounting
Kündbare Vorzugsaktie
kündbare vorzugsaktie - Preferred stock that can be repurchased by issuer for a preset price
2 Min. Lesezeit
accounting
Mindestkontoguthaben
mindestkontoguthaben - An amount that must be left on deposit and cannot be withdrawn
2 Min. Lesezeit
accounting
Skonto
skonto - A reduction in invoice price offered to customers to encourage prompt payment of invoices
2 Min. Lesezeit
accounting
Stammkapital
stammkapital - A non-specific reference to the ownership interests of shareholders in a corporation
2 Min. Lesezeit
accounting
Stetigkeit
stetigkeit - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf...
2 Min. Lesezeit
accounting
Vergleichbarkeit
vergleichbarkeit - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient ...
2 Min. Lesezeit
accounting
Wirtschaftlicher Gehalt
wirtschaftlicher gehalt - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
2 Min. Lesezeit
accounting
Zahlungsmittel
zahlungsmittel - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
2 Min. Lesezeit
accounting
Zentrale Entscheidungsfindung
zentrale entscheidungsfindung - A business style where top leaders make and direct most important decisions
2 Min. Lesezeit
accounting
Zinseszins
zinseszins - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes..."
2 Min. Lesezeit
accounting
Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
2 Min. Lesezeit
accounting
Accounting Standards Codification (ASC)
Accounting Standards Codification (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
2 Min. Lesezeit
accounting
Aktivität
aktivität - An event that gives rise to the consumption of resources
2 Min. Lesezeit
accounting
American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA) - (AICPA) an organization whose members are CPAs interested in advancing the accounting profession
2 Min. Lesezeit
accounting
Änderungen der Rechnungslegung
änderungen der rechnungslegung - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining b...
2 Min. Lesezeit
accounting
Anleiheverbindlichkeiten
anleiheverbindlichkeiten - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of th...
2 Min. Lesezeit
accounting
Anpassungsprozess
anpassungsprozess - To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
2 Min. Lesezeit
accounting
Bankabstimmung
bankabstimmung - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
2 Min. Lesezeit
accounting
Barausgleich
barausgleich - Term used to describe additional monetary consideration that may accompany an exchange transaction
2 Min. Lesezeit
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
2 Min. Lesezeit
accounting
Berichtigte Probebilanz
berichtigte probebilanz - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
2 Min. Lesezeit
accounting
Big Data
big data - Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity...
2 Min. Lesezeit
accounting
Business to Business (B2B)
Business to Business (B2B) - (B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory repleni...
2 Min. Lesezeit
accounting
Degressive Abschreibungsmethoden
degressive abschreibungsmethoden - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller...
2 Min. Lesezeit
accounting
Erreichbare Standards
erreichbare standards - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
2 Min. Lesezeit
accounting
Fälligkeitsanalyse der Forderungen
fälligkeitsanalyse der forderungen - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
2 Min. Lesezeit
accounting
Kontoauszug
kontoauszug - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
2 Min. Lesezeit
accounting
Kostentreiber
kostentreiber - Event that causes consumption of an activity
2 Min. Lesezeit
accounting
Noch zu verrechnende Erträge
noch zu verrechnende erträge - Revenues that have been earned and recorded, but are not as yet collected
2 Min. Lesezeit
accounting
Periodengerechte Buchführung
periodengerechte buchführung - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
2 Min. Lesezeit
accounting
Rente
rente - Level streams of payments; with each payment being the same, and occurring at a regular interval
2 Min. Lesezeit
accounting
Renten
renten - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
2 Min. Lesezeit
accounting
Rückgestellte Aufwendungen
rückgestellte aufwendungen - Unpaid expenses that have already been incurred
2 Min. Lesezeit
accounting
Rückstellung
rückstellung - Expenses and revenues that gradually accumulate throughout an accounting period
2 Min. Lesezeit
accounting
Unverwässertes Ergebnis je Aktie
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
2 Min. Lesezeit
accounting
Vermögenswerte
vermögenswerte - The economic resources owned by an entity; entailing probable future benefits to the entity
2 Min. Lesezeit
accounting
Vorschüssige Rente
vorschüssige rente - Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each time period...
2 Min. Lesezeit
accounting
Wertberichtigungsmethode
wertberichtigungsmethode - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowance...
2 Min. Lesezeit
accounting
Cashflow
Cash flow - the movement of money into and out of a business. Understanding and managing cashflow is critical for business survival and growth
5 Min. Lesezeit
finance
accounting
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