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FHNW

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M. W.

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M. W.

About these flashcards

This flashcard set is designed for university-level finance students, covering key accounting terms and concepts. It delves into various financial aspects such as expenses, receivables, liabilities, and provisions, along with their German translations. The set also explores topics like trade, scarcity, and accounting principles, providing a comprehensive overview of financial terminology. Ideal for students and professionals seeking to enhance their understanding of financial accounting and its practical applications.

Flashcards

47

Students

4

Language

English

Category

Finance

Level

University

Created / Updated

07.03.2018 / 28.07.2024

Net Sales

Nettoumsatz (Reinumsatz)

Personnel expenses

Personalkosten

profound and extraordinary

tiefgründig und außergewöhnlich

Provision for Warranties

Garantiebestimmungen

Receivables

Forderungen

Recognition

Anerkennung

reliable

zuverlässig

scarcity

Knappheit

scarcity of resources

Knappheit von Ressourcen

Share

Aktie

shortages

Engpässe

SME

small & mediums sized enterprise

Start-up costs (acc. to new accounting law)

Anlaufkosten (nach neuem Rechnungslegungsgesetz)

Subsidiary

Tochtergesellschaft

Trade payables (Creditor)

Verbindlichkeiten aus Lieferungen und Leistungen (Creditor)

Trade Receivables (Debtor)

Forderungen aus Lieferungen und Leistungen (Debitor)

Unpaid capital stock

Unbezahlter Kapitalbestand

verifiability

(Über-) Prüfbarkeit

viable

brauchbar / realisierbar / machbar

wicked problem

böses Problem

Accrued Expenses

Keyboard commands:

= turn,

= for-/backward,

= scroll

Aufgelaufene Kosten

accurate

Keyboard commands:

= turn,

= for-/backward,

= scroll

genau

Amendments

Keyboard commands:

= turn,

= for-/backward,

= scroll

Änderungen

Annual Accounts

Keyboard commands:

= turn,

= for-/backward,

= scroll

Jahresabschluss

assess

Keyboard commands:

= turn,

= for-/backward,

= scroll

beurteilen

burden

Keyboard commands:

= turn,

= for-/backward,

= scroll

Belastung

cautious

Keyboard commands:

= turn,

= for-/backward,

= scroll

vorsichtig

cheeky

Keyboard commands:

= turn,

= for-/backward,

= scroll

frech

clarity

Keyboard commands:

= turn,

= for-/backward,

= scroll

Klarheit

crucial

Keyboard commands:

= turn,

= for-/backward,

= scroll

entscheidend

deduct

abziehen

deem

zu schätzen wissen

derivation

ableitung

derivation

ableitung

disruption

störend

divergent

auseinandergehend / abweichend

Expenditure and income

Ausgaben und Einnahmen

Expenses

Kosten

financial burden

finanzielle Belastung

Financial Expenses

Auslagen

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Flashcards

Subsidiary

Tochtergesellschaft

Trade payables (Creditor)

Verbindlichkeiten aus Lieferungen und Leistungen (Creditor)

Trade Receivables (Debtor)

Forderungen aus Lieferungen und Leistungen (Debitor)

Unpaid capital stock

Unbezahlter Kapitalbestand

verifiability

(Über-) Prüfbarkeit

viable

brauchbar / realisierbar / machbar

wicked problem

böses Problem

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