BEN2 Units 29 - 31 & 38 - 41
BFH - FS16 Betriebsökonomie 2. Semester
BFH - FS16 Betriebsökonomie 2. Semester
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Lernkarten
profit and loss (P&L) account
U38
Erfolgsrechnung
a record of the profit or loss that a company makes in a particular period
quarter
U38
Vierteljahr
one of four periods of time into which a year is divided for financial calculations, such as for profits or taxes
share
U38
Aktie, Beteiligung am Geschäft
one of the equal (gleichberechtigt) part into which ownership (Eigentumsrecht, Besitz) of a company is divided and which can be bought by members of the public
share price
U38
Aktienkurs
the cost of one of the equal parts into which the ownership of a business is divided
shareholder
U38
Aktionär
someone who owns shares in a company
stock market
U38
Aktienmarkt
a place where company shares (Aktien) are bought and sold
trade
U38
handeln
to buy and sell things
undervalued
U38
unterbewertet
if something is undervalued, it is worth (bewertet) more than the value it has been given
accruals method
U39
periodengerechte Methode
a method of accounting (Buchführung, Rechnungswesen) in which some things such as sales or purchases are recorded (eingetragen, schriftlich hinterlegt) in the period, when they happen and not when the money is reeived or paid
accruals principle
U39
Grundsatz der Periodenabgrenzung
a method of accouning in which some things such as sales or purchases ar recorded in the period when they happne and not when the money is received or paid
corporation tax
U39
Körperschaftssteuer/Gesellschaftssteuer
a tax that companies in the UK pay on their profits
cost of goods sold (COGS)
U29
Umsatzkosten/Verkaufskosten
the total cost related to selling something
depreciation
U39
Wertverlust
when something loses value
dividend
U39
Gewinnanteil
an amount of money that a compnay pays to someone in relation to the number of shares he or she owns
dividend per share
U39
Dividende pro Aktie
the amount of money that investors get from each share they own
earnings per share (EPS)
U39
Gewinn pro Aktie
the part of company's profit relating to one share, used as a way of mesuring a company
exceptional items
U39
Aussergewöhnliches Objekt
things that ar unusual and not likely to happen or exist very often
general expenses
U39
Verwaltungskosten, Allgemeinkosten
the cost related to doing something
income statement
U29
Erfolgsrechnung
a part fo report which lists any profits or losses a company has made
interest payable
U39
fällige Zinsen, Zinsaufwendungen
the amount of money you must pay for money you have borrowed
labour costs
U29
Personalkosten
the cost of employees' salaries
loss
U39
Verlust
when a business spends more money than it earns
omit the dividend / pass the dividend / skip the dividend
U39
eine Dividende ausfallen lassen
when a company does not give a share of the profit to its sharesholders
operating profit
U39
Betriebsgewinn
the profit that a company makes after taking away the costs of employees, materials, sales costs and the fall in value of equipment
pre-tax profit
U39
Gewinn vor Steuer
the profit that a company makes before tax is taken away
profit
U39
Gewinn
money that a company earns, especially after paying the costs of producing and selling products or services
profit after tax
U39
Gewinn nach Steuer
the money that a company has earned after tax has been paid
profit on ordinary activities before tax
U39
Gewinn der gewöhnlichen Geschäftstätigkeit vor Abzug der Steuern
the profit that a company makes before tax is taken away
reporting period
U39
Berichtszeitraum, Berichtsperiode
a period of time, that accounts (Buchhaltung) deal with
retain
U39
etwas behalten, sichern
to keep something
retained earnings
U39
Gewinnvortrag
profits that a company has kept and not paid to people who own shares
sales
U39
Umsatz
the number of products sold
turnover
U39
Umsatz, Absatz
the amount of business that a company does in a period of time
amortization
U40
Abschreibung
a method of accounting that shows amounts that relate to equipment that has become old-fashioned (altmodisch) or is no longer usful
amortize
U40
etwas abschreiben
to reduce a debt (Schuld) by paying small regular amounts
bad debts
U40
Forderungsausfall
money that is owed (geschuldet) and will probably never be paid
balance sheet
U40
Bilanz
a record showing how much money a company has and how much it owes (schulden)
book value
U40
Buchwert
the amount of money that something is worth (Wert) which is written in accounts
brand
U40
Marke
a name given to a prouct or groupt of products so that they an be easily recognized
