Abrechnungszeitraum
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
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finance
accounting
Finance
Abschreibung
Abschreibung - Process similar to depreciation, usually applied to intangible fixed assets.
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finance
accounting
Aktiengesetz
Aktiengesetz - Legislation to control the activities and administration of limited liability companies.
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finance
accounting
Aktienurkunde
Aktienurkunde - A document providing evidence of share ownership.
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finance
accounting
Aktionäre
Aktionäre - Owners of a limited liability company.
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finance
accounting
Anlagevermögen
Anlagevermögen - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative pu...
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finance
accounting
Anlagevermögen
Fixed assets - Assets that you intend to keep for longer than twelve months.
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finance
accounting
Anleihe
Anleihe - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay you ...
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finance
accounting
Aufwand
Aufwand - Generally the running costs of a business.
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finance
accounting
Basiszinssatz
Base rate - Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
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finance
accounting
Belastung von Vermögenswerten
Charge over assets - Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borro...
2 Min. Lesezeit
finance
accounting
Beschränkte Haftung
Beschränkte Haftung - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes into l...
2 Min. Lesezeit
finance
accounting
Besichertes Darlehen
Besichertes Darlehen - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of ...
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finance
accounting
Betriebsausgaben (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
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finance
accounting
Betriebsergebnis
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
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finance
accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
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finance
accounting
Brutto
Brutto - The total amount of money a company has earned in a period of time before deductions such as taxes.
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finance
accounting
Bruttogewinn (oder Marge)
Bruttogewinn (oder Marge) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
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finance
accounting
Cashflow-Prognosen
Cashflow-Prognosen - Statements of cash expected to flow into and out of a business over a particular period.
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finance
accounting
Direktor
Direktor - A member of the board of direktors who bears the responsibility of managing the company on behalf of the shareholders.
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finance
accounting
Direktor(en)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
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finance
accounting
Dividende
Dividende - Money paid by a company from its profits to its shareholders.
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finance
accounting
EBIT
PBIT - Profit before interest and tax.
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finance
accounting
Effektiver Jahreszins
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
2 Min. Lesezeit
finance
accounting
Effektiver Jahreszins
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
2 Min. Lesezeit
finance
accounting
Eigenkapital
Eigenkapital - Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were liquid...
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finance
accounting
Eingefordert (Stammkapital)
Eingefordert (Stammkapital) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
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finance
accounting
Eingesetztes Kapital
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
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finance
accounting
Einheit, Einheiten
Einheit, Einheiten - Something that exists independently, such as a business which exists independently of the owner.
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finance
accounting
Einzelhändler
Einzelhändler - An individual owning and operating a business alone.
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finance
accounting
Entnahmen
Entnahmen - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
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finance
accounting
Ergebnis je Aktie
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
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finance
accounting
Ertrag
Ertrag - A phrase that is often interchangeable with profits.
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finance
accounting
Finanzmanagement
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
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finance
accounting
Fixkosten
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
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finance
accounting
Forderungen aus Lieferungen und Leistungen
Forderungen aus Lieferungen und Leistungen - Amounts due from customers, also described as a trade debtors.
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finance
accounting
Forderungen aus Lieferungen und Leistungen
Forderungen aus Lieferungen und Leistungen - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period ...
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finance
accounting
Forderungsabtretung
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
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finance
accounting
Forderungsausfall
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
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finance
accounting
Gemeinkosten
Gemeinkosten - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
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finance
accounting
Geschäftsbericht
Annual report and accounts - Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performan...
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finance
accounting
Gesellschaft mit beschränkter Haftung (GmbH)
Gesellschaft mit beschränkter Haftung (GmbH) - Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
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finance
accounting
Gewinn
Gewinn - Calculated as revenue (income) minus expenses.
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finance
accounting
Gewinn- und Verlustrechnung
Profit and loss account - A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss fo...
2 Min. Lesezeit
finance
accounting
Gläubiger
Gläubiger - A person or firm that has lent your business money or to whom you owe money.
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finance
accounting
Gläubiger
Gläubiger - Suppliers to whom we owe money.
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finance
accounting
Grundkapital
Grundkapital - Name given to the total amount of cash which the shareholders have contributed to the company.
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finance
accounting
Grundsatz der Unternehmensfortführung
Grundsatz der Unternehmensfortführung - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable ...
2 Min. Lesezeit
finance
accounting
Gutschrift
Gutschrift - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received inad...
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finance
accounting
Handelsregister
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
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finance
accounting
Hauptversammlung
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
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finance
accounting
Immaterielles Anlagevermögen
Immaterielles Anlagevermögen - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
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finance
accounting
Inflation
Inflation - A percentage figure that represents how much prices of goods and services increased over a specific period.
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finance
accounting
Investitionsausgabe
Investitionsausgabe - Spending on non-current (fixed) assets of a business.
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finance
accounting
Investitionsausgaben (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
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finance
accounting
Jahresabschluss
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
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finance
accounting
Kapital
Kapital - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
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finance
accounting
Kapitalrendite (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
2 Min. Lesezeit
finance
accounting
Kapitalrücklage
Kapitalrücklage - The price paid for shares in a company over and above their nominal value.
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finance
accounting
KMU
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
2 Min. Lesezeit
finance
accounting
Konten
Konten - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
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finance
accounting
Körperschaftsteuer
Corporation tax - Paid by UK companies on their profits.
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finance
accounting
Kostendruckinflation
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
2 Min. Lesezeit
finance
accounting
Kurzfristige Verbindlichkeit
Kurzfristige Verbindlichkeit - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance ...
2 Min. Lesezeit
finance
accounting
Latente Steuern
Latente Steuern - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing differe...
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finance
accounting
Leasing
Leasing - Acquiring the use of an asset through a rental agreement.
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finance
accounting
Leitzins
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above leitzins...
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finance
accounting
Liquides Vermögen
Liquid asset - An asset that can be easily converted into cash.
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finance
accounting
Management-Buy-out (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
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finance
accounting
Marge
Marge - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marge.
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finance
accounting
Marktkapitalisierung
Marktkapitalisierung - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per shar...
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finance
accounting
Memorandum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
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finance
accounting
Nachfragesog-Inflation
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
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finance
accounting
Negatives Eigenkapital
Negative equity - When the value of an asset is less than what you initially paid.
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finance
accounting
Nennwert (einer Aktie)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
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finance
accounting
Netto
Netto - The amount of profit left after deductions such as tax have been made.
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finance
accounting
Nettobuchwert
Nettobuchwert - Costs of non-current (fixed)( asset minus accumulated depreciation.
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finance
accounting
Nettovermögen
Nettovermögen - Assets minus liabilities (equals ownership interest).
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finance
accounting
Nominalzinssatz
Nominal interest rate - An interest rate that isn't adjusted for inflation.
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finance
accounting
Passive Rechnungsabgrenzung
Passive Rechnungsabgrenzung - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting per...
2 Min. Lesezeit
finance
accounting
Patent
Patent - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
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finance
accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
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finance
accounting
Periodisierungsgrundsatz
Periodisierungsgrundsatz - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) a...
2 Min. Lesezeit
finance
accounting
Preiselastizität der Nachfrage
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
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finance
accounting
Produktionskosten
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
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finance
accounting
Prognose
Prognose - Prognose estimate of future performance and position based on stated assumptions and usually including a quantified amount.
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finance
accounting
Prüfung
Prüfung - An official inspection of a company's accounts.
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finance
accounting
Realzinssatz
Real interest rate - The rate of interest minus the current rate of inflation.
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finance
accounting
Rechnung
Rechnung - A document from supplier to buyer summarising goods or services supplied and the price payable.
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finance
accounting
Reingewinn
Reingewinn - Sales minus cost of sales minus all administrative and selling costs.
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finance
accounting
Rendite des eingesetzten Kapitals
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
2 Min. Lesezeit
finance
accounting
Risikokapital
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
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finance
accounting
Rücklagen
Rücklagen - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most comm...
2 Min. Lesezeit
finance
accounting
Rückstellung
Rückstellung - A liability of uncertain timing or amount.
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finance
accounting
Sachanlagen
Sachanlagen - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asset.
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finance
accounting
Satzung
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
2 Min. Lesezeit
finance
accounting
Schuldner
Schuldner - A person or firm that owes money to your business.
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finance
accounting
Schuldner
Schuldner - The amount outstanding on customers' accounts.
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finance
accounting
Sicherheit
Sicherheit - Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as sicherheit and se...
2 Min. Lesezeit
finance
accounting
Soll
Soll - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
2 Min. Lesezeit
finance
accounting
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