3 Business Advanced English Voci SW7
Aus Unterricht und Online Activity
Aus Unterricht und Online Activity
Set of flashcards Details
| Flashcards | 10 |
|---|---|
| Language | Deutsch |
| Category | English |
| Level | Other |
| Created / Updated | 13.05.2018 / 10.06.2018 |
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icome statement (AmE) / profit and loss Account (P&L) (BrE)
Erfolgsrechnung
balance sheet
Bilanz
cashflow statement
Cashflow
Sales
- labour and materials costs
= cost of goods sold (COGS)
- general expenses
- depreciation
= operating profit
- interst payable (from bonds and bank loans)
=profit before tax / pre-tax profit
- corpoation tax
= profit after tax
- dividends
= retained profit / retained earnings / reserves
Umsatz
- Lohnkosten / Materialkosten
= Bruttogewinn
- Gemeinkosten
= Betriebsgewinn / EBITDA
- Abschreibungen
= EBIT
- zahlbare Zinsen (von Anleihen und Bankkrediten)
= EBT
- Unternehmenssteuern
= Bilanzgewinn / Reingewinn
assets vs. liabilites
Aktive vs. Passive
current assets
Umlaufvermögen
current assets contain:
- cash ==> at the bank, post
- Securities ==> investments in other companies
- Stocks (BrE) / inventories (AmE) ==> stocks of raw materials, unfinished and finished goods
- debtors (BrE) / accounts ceceivable / ceceivables (AmE) ==> money owed to the company by customers
Das Umlaufvermögen beinhaltet:
- Flüssige Mittel (Bank, Post, Kasse)
- Wertschriften
- Vorrate (Halb- und Fertigfabrikate)
- Debitoren
fixed, non-current, tangible assets
equipment, machinery, buildings, land
Sachanlagen
Ausrüstung, Maschinen, Gebäudie, Land
intangible assets
goodwill, patents, copyrights, trade marks
Immaterielle Anlagewerte
- Goodwill, Patente, Urheberrecht,
Kurzfristiges Fremdkapital
- Kreditoren
- kursfristige Verschuldung (Kontokorrent)
- Zinstahlungen
Langfristiges Fremdkapital (länger als 1 Jahr)
- Anleihen
- Bankkredite
Eigenkapital
- Akienkapital
- Reserven
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