Englisch 3

Test 3

102

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Über diese Lernkartei

Diese Vokabelkartei mit 102 Karteikarten hilft beim Erlernen von Englisch und ist für Fortgeschrittene geeignet. Der Fokus liegt auf Finanzbegriffen wie "Reserven oder Ergebnisvortrag", "Aktiva und Passiva" sowie "Abschreibung". Die Karteikarten decken auch Themen wie Bilanzierung, Unternehmensfinanzierung und Produktionsprozesse ab. Mit der Plattform kann man auch rückwärts lernen, von der Zielsprache zur Ausgangssprache. Diese Karteikarten eignen sich besonders für Studenten der Wirtschaftswissenschaften, Finanzanalysten und Berufstätige, die ihr Englisch im beruflichen Kontext verbessern möchten.

Karten

102

Lernende

Sprache

Englisch

Kategorie

Englisch

Stufe

Andere

Erstellt / Aktualisiert

22.02.2016 / 05.04.2016

Ähnliche Karteien

liabilities

everything it owes (schulden) this are debts to suppliers, lenders, bondholders, the xax authorities etc.

asset

An asset is something that has value or the power to earn money for a business. (Aktiven) :

Current assets

physical assets

intangible assets

current assets

cash

securities

stocks

debtors

securities (assets)

investments in other companies

bad debts

customers, money that will probably never be paid

fixed, tangible or physical assets

machinery, buildings and land

intangible assets

for example the value that the company things it has as a functioning organization with its existing custoemrs, and sometime brands

goodwill (intangible asset)

the value that the company things it has as a functioning organization with its existing custoemrs (Firmenwert)

to wear out and become osolete

some assets such as machinery lose their value over time. abnutzen und veralten

depreciation or amortized

Abschreibung, Wertverlust, Herabsetzung

a charge is shown in the accounts

Kosten / Aufwendung sieht man in der Buchhaltung

written down or written off completely

the value of the equipment is reducaes each year and completely at the end

book value and marked value

the value may or may not be the amount that it could be sold for at that time. land may be more than shown.

Current liabilities

are debts that have to be paid within a year

creditors

overdrafts

interes payments

tax payable

overdrafts (current liabilities)

when the company spend more money that it has in its bank accounts

interes payment (current liabilities)

Zins, that have to be paid in the short term

tax payable (current liabilities)

money owed to the tax authorities

Long-term liabilities

are debts that have to be paid further into the future, for example long-term bank loans and bonds

deduct a company's liabilities fromt its assets

you are left with

shareholders' equity : Kapital der Aktionäre

owners' equitiy : Kapital der Eigentümer

shareholders' funds : flüssige Mittel, Vermögen

kept by the company as reserve or retained earnings

Reserven oder Ergebnisvortrag, Gewinnrückstellung

...that implements the efficient...

Tastatur-Befehle:

= drehen,

= vor-/rückwärts,

= scrollen

realisieren, verwirklichen

storage

Tastatur-Befehle:

= drehen,

= vor-/rückwärts,

= scrollen

Lager, Aufbewahrung

inventory

Tastatur-Befehle:

= drehen,

= vor-/rückwärts,

= scrollen

stocks

logistician

Tastatur-Befehle:

= drehen,

= vor-/rückwärts,

= scrollen

manage in logistics

logistical obstacle / hurdle

Tastatur-Befehle:

= drehen,

= vor-/rückwärts,

= scrollen

Hindernis, Hürde

Reverse logistics

Tastatur-Befehle:

= drehen,

= vor-/rückwärts,

= scrollen

the flow of materials back to the distibution, production etc.

from cradle to grave

Commandes clavier:

= tourner,

= avant/arrière,

= faire défiler

from heir production to their disposal or recycling.

disposal or recycling

Commandes clavier:

= tourner,

= avant/arrière,

= faire défiler

Beseitigung, Entledigung

directive

Commandes clavier:

= tourner,

= avant/arrière,

= faire défiler

set of rules

Refurbishment

Commandes clavier:

= tourner,

= avant/arrière,

= faire défiler

involves restoring the product back to the original specifications (Renovierung / Aufarbeitung)

Remanufacturing

aims to upgrade the product - improve its quality and performance, for example with additional functions and features.

to salvage

save for the future use (verwerten)

have been dismantled

taken apart

outsourcing

organization pays outside suppliers to do work for them

subcontractors

outside suppliers

fams out

subcontracts (give it outside the organization)

transaction cost analysis of each activity

to identifying what is core and non-core

supplier's expertise

skills and knowledge

corporate culture

the way it does things, how its employees think etc.

business process outsourcing

(administrative tasks) involves business functions

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Cartes-fiches

is not operating at all is idle

Kapazität

vertical integration

Ford raised sheep for the wool for the seat covers

procurement

the buying-in process is known as procurement (Beschaffungswesen)

this leads to clusters

groups

captive plants

plants such as these that provide components to only one nearby manufacturer

Sevice such as retail

Einzelhandel

Finance

ist the way money is made, lent, used etc.

a financier

is someone who works in finance at a high level

Financial reporting

is the information that a company gives about its finances

financial performance

is how well, or badly, a company is doing from a financial point of view.

prelims

preliminary results (Zwischenstand)

the full report and accounts

vollständiger Bericht und Darlegung

interims

interim results (Zwischenergebnis)

interim results

interims (Zwischenergebnis)

Aktien

that we issue to operate..

ausgeben (Aktien)

Our shares are traded

bought and sold (Handel)

stock market

Börse

in form of bonds

Obligationen

percentage interest

Zinsen

later repay the principal..

the amount of money (Kapital)

we borrow money in form of loans

Darlehen, Kredit

can affect share prices

Aktien- oder Börsenkurs

undervalued

unterbewertet

overvalued

überbewertet

accruals principle

or accruals method: that events are recorde in that period, rather than when money is actually received or paid. (Grundsatz der Periodenabgrenzung)

profit and loss (P&L) account

Erfolgsrechnung

cost of goods sold

Umsatzkosten: for example cost of employee's salaries and cost of materials

labour costs

employee's salaries

general expenses

the costs related to making these sales such as salespeople's salaries, rent for buildings etc. (allgemeine Kosten)

cost of depreciation

this is not an actual sum of money 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 (Abschreibungen)

operating profit

Betriebsgewinn

interest payable

fällige Zinsen

profit on ordinary activities before tax - pre-tax profit

Ergebnis der gewöhnlichen Geschäftstätigkeit

exceptional items

aussergewönliche Posten (the cost of closing a particular operation)

corporation tax

Körper- oder Gesellschaftssteuer

we may pass, omit or skip the dividend.

erlassen, weglassen, überspringen

earnings

Einkommen

we keep retained earnings

some of the profit to invest in our future activities

earnings per share

Ertrag pro Aktie

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