Business English - BEW2

Vocabulary Units 29-31 & 38-41

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This flashcard set helps university-level students learn English, focusing on business vocabulary and financial terms. It covers key concepts like "reserves or retained earnings," "shareholders‘ funds," and "long-term liabilities," essential for understanding balance sheets and financial statements. The platform supports backward learning, allowing users to switch between the native and target language. Ideal for business students or professionals, this set aids in mastering financial jargon, making it valuable for intermediate to advanced learners.

Cartes-fiches

185

Utilisateurs

Langue

Allemand

Catégorie

Anglais

Niveau

Université

Créé / Mis à jour

13.10.2015 / 26.05.2016

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Amortization

Amortisation

Depreciated

herabgesetzt

Amortized

amortisiert

Charge

berechnen

Written down

niedergeschrieben

Written off

abgeschrieben

Book value

Bilanz/Buchwert

Long-term liabilities

are debts that have to be paid further in the future Langfristige Verbindlichkeiten

Market value

Markwert

Liabilities

everything it owes Verbindlichkeit

Creditors

money owed to suppliers, etc Kreditoren

Overdrafts

when the company spens more money than it hat in it s banks accounts Überziehungen

Interest payments

that have to be paid in the short trem Zinszahlungen

Tax payable

money owed to the tax authorities Steuerschuld

Current liabilities

are debts that have to be paid within a year

Kurzfristige Verbindlichkeiten

Long-term bank loans and bonds

Langzeit Kredite und Obligationen

Shareholders‘ equity

Eigenkapital

Owners‘ equity

Kapitalbesitzer

Shareholders‘ funds

Eigenkapital

Reserves or retained earnings

Reserven oder nichtausgeschüttete Gewinne

manufacturing sector

Tastatur-Befehle:

= drehen,

= vor-/rückwärts,

= scrollen

the sector that makes things, rather than other sectors of the economy

manufacturing plant

Keyboard commands:

= turn,

= for-/backward,

= scroll

a factory

manufacturing jobs

Keyboard commands:

= turn,

= for-/backward,

= scroll

work making things, rather than in other sectors

manufacturing productivity

Keyboard commands:

= turn,

= for-/backward,

= scroll

the amount produced by each worker, or group of workers - their output

manufacturing capacity

Keyboard commands:

= turn,

= for-/backward,

= scroll

the amount that can be made at a particular plant, or at plants as a whole

manufacturing operations

Keyboard commands:

= turn,

= for-/backward,

= scroll

activities realted to making things

manufacturing process

Keyboard commands:

= turn,

= for-/backward,

= scroll

all the stages involved in making something

Fab plant

Keyboard commands:

= turn,

= for-/backward,

= scroll

use to talk about one where hi-tech manufacturing of silicon chips takes place

Silicon Chips

Keyboard commands:

= turn,

= for-/backward,

= scroll

the main componets of computers

assembly plant

Keyboard commands:

= turn,

= for-/backward,

= scroll

is one where products such as cars are put together on assembly lines

ramped up

progressively increased

operate at full capacity

produce as much as it is able to

idle

a plant that is not operating at all

suplly chain

Lieferkette, Wertschöpfungskette

vertical integration

when a company produces everthing internall that it needs, ownig all the stages of the supply chain itself

buy-in

is know formally as procurement Beschaffung, Einkauf, Vermittlung

integrated into

they often deliver required parts just-in-time

clusters

groups

capitive plants

Plants such as these that provide compenents to only one nearby manufacturer

logistics

part of supply chain management

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Cartes-fiches

Lenders

"holder of loans"

Share prices

Aktienpreis

Undervalued

good results cause to rise if the market believes the company is undervalued

overvalued

poor results cause a drop in share price, as investors feel the company ist overvalued

Accruals principle

= Accruals method

Reporting period

Berichtsperiode

Loss

the money we lose

Profit

the money we make

Sales

Umsatz / Verkauf /Abgabe / Erträge

Cost of goods sold (COGS)

Umsatzkosten Verkaufskosten

Labour costs

cost of employees 's salaries Personalkosen

General expenses

the costs related to making these sales such as salespeople's salaries (All)Gemeinkosten

Depreciation

this is not an actual sum of maney paid out, but is shown in the accounts to allow for the way that equipment wears out and declines in value over time and will have to be replaced. Abschreibung

Operating profit

Betriebsgewinn

Interest payable

we subtract the interest payable on money we have borrowed in the form of bonds and bank loans Fällige Zinsen

Profit on ordianry activities before tax

= Pre-tax profit Ergebnis der gewöhnlichen Geschäftstätigkeiten vor den Steuern

Pre-tax profit

Exceptional items

Anhang in der Bilanz /Aussergewöhnliche Punkt

Corporation tax

tax we pay on our profits Gewinnsteuer

Profit after tax

Gewinn nach Steuern

Dividends per share

Dividende pro Aktie

Skip the dividend

Dividenden auslassen

Pass

Überholen, vorbeigehen

Earnings

Erträge/Einnahmen

Retained earnings

we keep some of the profit to invest in our future activities Ergebnisvortrag, thesaurierter Gewinn

Earnings per share (EPS)

Aktienrendite/ Ergebnis pro Aktie

Retained

kept by the company and not paid out in dividends

Balance sheet

gives a 'snapshot photo' ot it s assets an liabilities at the end of a particular period Bilanzmässig/saldo

Asset

is something that has value or the power to earn money for a business Kapital (Vermögen, Posten)

Current assets

Umlaufvermögen

Cash

Bargeld

Securities

investiment in other companies Wertpapiere

Debtors

money owed to the company by customers, not inclunding bad debts that will never be paid Schuldner

Fixed asstes

are Machinery, buildings and land Anlagenvermögen

tangible asstes

are Machinery, buildings and land Sachanlagen / Sachanlagenvermögen

Physical asstes

are Machinery, buildings and land „Materillesverömgen“

Machinery, buildings and land

Maschinen, Gebäude und Land

Intangible assets

immateriellesvermögen

Goodwill

the value that the company thinks it has as a functioning organization with ist existing customers

Brands

Marken

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Business English - BEW2

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