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
Finance
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
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
+2
ROI (Kapitalrendite)
ROI (Kapitalrendite) - a financial metric that measures the profitability of an investment relative to its cost
1 Min. Lesezeit
finance
metrics
+2
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