BEN2 Units 29 - 31 & 38 - 41
BFH - FS16 Betriebsökonomie 2. Semester
BFH - FS16 Betriebsökonomie 2. Semester
-
- 1 / 209
-
Flashcards
carry
U40
vorführen
to show an item on the balance sheet (Bilanz)
cash
U40
Bargeld
money that is available for a company to use
charge
U40
Kosten
the amount of money that you have to pay for something, especially for an activity or service
current assets
U40
kurzfristiges Umlaufvermögen
money, investments, goods, etc. that have value or the power to make money for a company
debtor
U40
Schuldner, FLL
a person, company, etc. that owes money to another person, company, etc.
depreciate
U40
abwerten, an Wert verlieren
to show in accounts that something is lower in value because of being old-fashioned or no longer useful
finished goods
U40
Endprodukte, Fertigerzeugnisse
goods that have been completed and are ready to sell
fixed assets
U40
Anlagevermögen
equipment, machinery, buildings and land that have the value or power to earn money for a company
goodwill
U40
Firmenwert
the good reputation (Ruf) and relationships that a company has with its customers
market value
U40
Marktwert, Kurswert
the amount that something can be sold for at a particular time
obsolete
U40
veraltet
something that is obsolete ist not useful anymore because something newer or better has replaced it
physical assets / tangible assets
U40
materielles Wirtschaftsgut
equipment, machinery, buildings and land that have the value or power to earn money for a company
stocks
U40
Bestände, Vorräte
a supply of something for use or for sale
unfinished goods
U40
Halbfabrikate
products that have not completed the manufacturing process
wear out
U40
etwas abnutzen
to use something so much that it is damaged and cannot be used anymore, or to become damaged in this way
write down
U40
Abschreibungen vornehmen
to reduce the value of something in accounts
write off
U40
abgeschrieben, totgesagt
to decide that something has no use or value anymore
assets
U41
Aktivposten der Bilanz
the things that a company has such as buildings, equipment, expert knowledge, etc.
creditor
U41
Gläubiger, VLL
someone that a company owes (schulden) money to for supplying something
current liabilities
U41
kurzfristige Verbindlichkeiten
debts (Schulden) that must be paid within a yeaer
dividend
U41
Gewinnanteil
an amount of money that a company pays to someone in relation to the number fo shares he oder she owns
interest payment
U41
Verzinsung
an amount of money that you pay regulary for borrowing money
liabilities
U41
Verpflichtungen, Schulden
debts
long-term bank bonds
U41
langfristige Bankschuldverschreibung
money borrowed from the bank that won't have to repaid until a long time later with an interest rate (Zinsatz) that doesn't change
long-term bank loans
U41
langfristiges Bankdarlehen
money borrowed from the bank that won't have to be repaid until a long time later
long-term liabilities
U41
langfristige Verbindlichkeiten
debts (Schulden) that do not have to be paid back within twelve months
overdraft
U41
Kontoüberziehung
a bank service in which you can spend more money that you have in your bank account
owner's equity
U41
Eigenkapital, Reinvermögen
the amount is left when you take away the amount that a company owes (schulden) from everything that it owns
reserves
U41
Reserven
profits that a company has kept and not paid to people who owns shares
shareholder's equity
U41
Eigenkapital der Aktionäre
the amount that is left when you take away the amount that a company owes from everything that it ownes
shareholders's funds
U41
Eigenmittel
a phrase (Ausdruck) in UK company accounts for the amount that ist left when you take away the amount that a comapny owes from everything that it owns (schulden)
tax payable
U41
Zahllast, zu entrichtende Steuern
money that must be paid to the government as a tax
