BEN2 U42-47
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accurals method
periodengerechte Bewertung
accurals principle
periodengerechte Bewertung
cashflow problems
schneller bezahlt als von Kunden Geld erhalten
credit period
Zahlungsfrist
credit terms
Zahlungsfrist
generate
generieren, erzeugen (Geld)
net cash position
Netto-Geld-Positiion, Erlös-suppliers, employees, etc.
net cashflow from financing activities
this is the money flowing in and out of the company in the form of money lent and borrowed by the company
net cashflow from investment activities
Netto Cashflow aus Investitionstätigkeit
net cashflow from operations
Netto-Cashflow aus Geschäftsttigkeit
assets
Vermögen
capacity
the maximum number of a product that a company can produce in a particular time
cashflow
the money that is coming into and going out of a company
deleverage
Verschuldungsgrad reduzieren
gearing
Verschuldungsgrad
heavily indebted
überschuldet, hoch verschuldet
heavily leveraged
hoch verschuldet, überschuldet
highly geared
hoch verschuldet, überschuldet
income leverage
Verhältnis des FK und dessen Zinsen zum AK
indebted
verschuldet
interest cover
the number of times that a company could pay the interest on a loan from its profits
investment ratio
Investitionsquote, relationship of one importatnt amount to another
leverage
Verschuldungsgrad
net income
Nettogewinn
return on assets (ROA)
Verhältnis Gewinn zu assets
acquisition
the act of buying something
divestment
the process of selling an asset (Desinvestition)
growth shares
shares that are likely to increase in value
income shares
shares in which you get all the dividend rather than have it reinvested
price-earnings (PE) ratio
Preis einer Aktie : Verdienst pro Aktie
retained earnings
profits that a company has kept ans not paid to people who own shares
return on investment (ROI)
the amount of money that people who own shares in a company get in relationship to the money they put into the company
shareholder value
Nutzen für die Aktionäre
shares outstanding
im Umlauf befindliche Aktien
yield
Ertrag; the amount of money that you get from a share in relation to how much you paid for it
accounting irregularities
Rechnungsfehler
audit
Bilanzprüfung
auditor
Prüfer
auditor rotation
the idea that companies should change their auditor regularly
body
an organization
