Business Vocabulary in Use
Units 42 - 47
Units 42 - 47
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Cartes-fiches
accruals method
Rückstellungs-Verfahren
reporting period
Berichtszeitraum
depreciation
Abschreibung
cashflow statement
Geldflussrechnung
cash inflows
cash outflows
Mittelzuflüsse
Mittelabflüsse
credit terms
credit period
Kreditbedingungen
Kreditlaufzeit
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net cashflow from operations
net cashflow from investment activities
net cashflow from financing activities
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Netto-Cashflow aus der Geschäftstätigkeit
Netto-Cashflow aus der Investitionstätigkeit
Netto-Cashflow aus der Finanzierungstätigkeit
profit
Gewinn
earnings - profitafter tax - or net income
Einkommen - Ergebnis nach Steuern - oder Nettoeinkommen
profitability
Rentabilität
EBITDA earnings before interest, tax, depreciation and amortization
EBITDA - Ergebnis vor Zinsen, Steuern und Abschreibungen
operating performance
Betriebsleistung
generating cash or cashflow
generieren von Bargeld oder cashflow
investment ratios
Invetitionsquoten
ROA return on assets
ROA Kapitalrendite
assets
Vermögenswerte
operation at full capacity
Betrieb bei voller Leistung
spare capacity
ungenutzte Kapazität
sweating its assets
Vermögen "schwitzen"
If a company uses relatively few resources compared to sinlllar companies to generate a higher
Ievel of profits, you can say, slightly informally, that it is swearing its assets.
knowledge workers
Wissensarbeiter
physical assets
Sachanlagen
ROE return on equity
ROE Eigenkapitalrendite
shareholders equity
Eigenkapital
income leverage
Einkommen Hebel
To get a better return on equity, companies may borrow in the form of loans and/or bonds. The
amount of a company's borrowing and the interest it pays on this in relation to its share capital
is its income leverage.
interest cover
Zinsdeckung
This ratio can be expressed as a percentage; for example, a company that
makes f80,000 in operaring profit in a particular period and pays f20,000 in interest has
leverage of 25 per cent. This can also be expressed in terms of interest cover - the number of
times it could pay the interest out of its operating profit; in this case four times.
highly or heavily leveraged
stark oder stark genutzt
A company with a Iot of borrowing in relation to its share capital is highly or heavily leveraged.
You can also say that it is heavily indebted. A company that has difficulty in making payments
on its debt is over-leveraged. A company that reduces the amount of debt that it has deleverages.
heavily indebted
hochverschuldet
over leveraged
over leveraged
A company with a Iot of borrowing in relation to its share capital is highly or heavily leveraged.
You can also say that it is heavily indebted. A company that has difficulty in making payments
on its debt is over-leveraged. A company that reduces the amount of debt that it has deleverages.
deleverages
deleverages
A company with a Iot of borrowing in relation to its share capital is highly or heavily leveraged.
You can also say that it is heavily indebted. A company that has difficulty in making payments
on its debt is over-leveraged. A company that reduces the amount of debt that it has deleverages.
yield
Rendite
dividend per share
Dividende je Aktie
high dividend payout
hohe Dividendenausschüttung
income shares
Einkommensanteile
growth shares
Wachstumsaktien
earnings
Ergebnis
distributed
verteilt
retained earnings
Gewinnrücklagen
earnings per share
Gewinn je Aktie
shares outstanding
Aktien im Umlauf
price earnings ratio
Preis-Gewinn-Verhältnis
