Eigenkapitalrendite
eigenkapitalrendite - A ratio comparing income (net income minus preferred dividends) to the average total equity
2 Min. Lesezeit
financial reporting
accounting fundamentals
Financial Reporting
Einstufige Gewinn- und Verlustrechnung
einstufige gewinn- und verlustrechnung - A simple income statement with a section for all revenues and another for all expenses; there is no direct association ...
2 Min. Lesezeit
financial reporting
Gesamtkapitalrendite
gesamtkapitalrendite - A ratio comparing income (net income plus interest) to the average total assets
2 Min. Lesezeit
financial reporting
accounting fundamentals
Gewinnrücklagen
gewinnrücklagen - The excess of a corporation's income over its dividends
2 Min. Lesezeit
financial reporting
Gewinnrücklagenrechnung
gewinnrücklagenrechnung - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually ...
2 Min. Lesezeit
financial reporting
Kapitalflussrechnung
kapitalflussrechnung - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financing a...
2 Min. Lesezeit
financial reporting
Kapitalrendite
kapitalrendite - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Opera...
2 Min. Lesezeit
financial reporting
accounting fundamentals
Neubewertung
neubewertung - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op...
2 Min. Lesezeit
financial reporting
accounting fundamentals
Neudarstellung
neudarstellung - The financial statements of prior periods are redone to reflect the correct amounts
2 Min. Lesezeit
financial reporting
Residualeinkommen
residualeinkommen - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 Min. Lesezeit
financial reporting
cost accounting
+1
Retrospektive Anpassung
retrospektive anpassung - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
2 Min. Lesezeit
financial reporting
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
2 Min. Lesezeit
financial reporting
Teilkostenrechnung
teilkostenrechnung - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribution margi...
2 Min. Lesezeit
financial reporting
cost accounting
Umrechnung
umrechnung - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
2 Min. Lesezeit
financial reporting
accounting fundamentals
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
2 Min. Lesezeit
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
2 Min. Lesezeit
financial reporting
taxation
Zieleinkommen
zieleinkommen - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
2 Min. Lesezeit
financial reporting
Betriebliche Tätigkeit
betriebliche tätigkeit - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing or....
2 Min. Lesezeit
financial reporting
Jahresüberschuss
jahresüberschuss - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
2 Min. Lesezeit
financial reporting
Mehrstufige Gewinn- und Verlustrechnung
mehrstufige gewinn- und verlustrechnung - A complex income statement with sections that segregate cost of goods sold calculations and other components of income...
2 Min. Lesezeit
financial reporting
cost accounting
Nachträgliche Probebilanz
nachträgliche probebilanz - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
2 Min. Lesezeit
financial reporting
Pro-forma-Finanzberichte
pro-forma-finanzberichte - "As if" budgeted financial statements
2 Min. Lesezeit
financial reporting
financial planning
Prospekt
prospekt - The documentation describing financial and business aspects of an initial public offering
2 Min. Lesezeit
financial reporting
Sonstige Vermögenswerte
sonstige vermögenswerte - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
2 Min. Lesezeit
financial reporting
accounting fundamentals
Sonstiges Ergebnis
sonstiges ergebnis - An account for changes in value of available for sale securities; not part of net income but is included in the broader concept ...
2 Min. Lesezeit
financial reporting
Vorjahresanpassung
vorjahresanpassung - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
2 Min. Lesezeit
financial reporting
Aufgegebene Geschäftsbereiche
aufgegebene geschäftsbereiche - The special income statement reporting of the impact of disposing or abandoning of a component of a business
2 Min. Lesezeit
financial reporting
Ausgabepreis
ausgabepreis - The amount a company receives in exchange for the initial issue of debt or other financial instrument
2 Min. Lesezeit
financial reporting
Direkte Methode
direkte methode - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., ...
2 Min. Lesezeit
financial reporting
Ergebnis je Aktie
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
2 Min. Lesezeit
financial reporting
Erträge
erträge - A concept that relates to income from continuing operations plus/minus discontinued operations
2 Min. Lesezeit
financial reporting
Ertragsteuern
ertragsteuern - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
2 Min. Lesezeit
financial reporting
taxation
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
2 Min. Lesezeit
financial reporting
Gewinn- und Verlustrechnung
gewinn- und verlustrechnung - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
2 Min. Lesezeit
financial reporting
Gewinnvortragskonto
gewinnvortragskonto - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue and expense accou...
2 Min. Lesezeit
financial reporting
Hauptbuch
hauptbuch - A record of the accounts comprising financial statements, and their respective balances
2 Min. Lesezeit
financial reporting
Indirekte Methode
indirekte methode - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash...
2 Min. Lesezeit
financial reporting
Jahresabschluss
jahresabschluss - Core financial reports that are prepared to represent the financial position and results of operations of a company
2 Min. Lesezeit
financial reporting
Periodengerechte Steuerabgrenzung
periodengerechte steuerabgrenzung - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to rep...
2 Min. Lesezeit
financial reporting
taxation
Vollständigkeitsgrundsatz
vollständigkeitsgrundsatz - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial stat......
2 Min. Lesezeit
financial reporting
Aktueller Betriebsansatz
aktueller betriebsansatz - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach fo...
2 Min. Lesezeit
financial reporting
Konsolidierung
konsolidierung - To prepare financial reports for a parent and subsidiary company as a single economic unit
2 Min. Lesezeit
financial reporting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
2 Min. Lesezeit
financial reporting
Gesamtergebnis
gesamtergebnis - Net income plus items of other gesamtergebnis (e.g., market value adjustments of available for sale securities)
2 Min. Lesezeit
financial reporting
Vorsichtsprinzip
vorsichtsprinzip - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 Min. Lesezeit
financial reporting
accounting fundamentals
Zahlungsmitteläquivalente
zahlungsmitteläquivalente - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days...
2 Min. Lesezeit
financial reporting
Accounting Standards Update (ASU)
Accounting Standards Update (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
2 Min. Lesezeit
financial reporting
Balanced Scorecard
balanced scorecard - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
2 Min. Lesezeit
financial reporting
Bilanz
bilanz - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
2 Min. Lesezeit
financial reporting
accounting fundamentals
Bilanzgleichung
bilanzgleichung - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 Min. Lesezeit
financial reporting
accounting fundamentals
Buchführungszyklus
buchführungszyklus - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi....
2 Min. Lesezeit
financial reporting
Buchhalterische Rentabilität
buchhalterische rentabilität - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou...
2 Min. Lesezeit
financial reporting
Buchwert
buchwert - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 Min. Lesezeit
financial reporting
cost accounting
+1
Budget
budget - A planning tool that outlines the financial plans for an organization; there are various types of budgets -- operating, capital, and financial
2 Min. Lesezeit
financial reporting
financial planning
Gesamtergebnisrechnung
gesamtergebnisrechnung - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
2 Min. Lesezeit
financial reporting
accounting fundamentals
Gewinnschwelle
gewinnschwelle - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa...
2 Min. Lesezeit
financial reporting
cost accounting
Rechnungswesen
rechnungswesen - A set of concepts and techniques that are used to measure and report financial information about an economic unit
2 Min. Lesezeit
financial reporting
Wirtschaftsprüfung
wirtschaftsprüfung - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
2 Min. Lesezeit
financial reporting
Zur Veräußerung verfügbare finanzielle Vermögenswerte
zur veräußerung verfügbare finanzielle vermögenswerte - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is account...
2 Min. Lesezeit
financial reporting