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something that is obsolete ist not useful anymore because something newer or better has replaced it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