The Business - U7
HWZ 2012
HWZ 2012
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Flashcards
financial statements
public information about a company’s financial situation / Jahresabschluss; Geschäftsbericht
financial controller
responsible for budget and credit control, the planning and monitoring of day to day spending / Leiter des Rechnungswesens
auditor (n)
official external person or company to assess financial statements / Buch- oder Wirtschaftsprüfer
balance sheet
record of company assets, liabilities and equity / Bilanz
liability (n)
what a company owes / Schulden
equity (n)
company money raised by selling ordinary shares / Eigenkapital, Anteilskapital
income statement
measure a company performance over a period of time (e.g.. annually) / Gewinn- und Verlustrechnung
turnover (n)
revenues, income / Umsatz
revenue (n)
as above / Einkommen
expenses (n)
costs / Spesen, Auslagen
dividend (n)
money paid per share, to shareholders at end of financial year / Dividende
depreciation (n)
loss of value of plant and machinery due to age and wear and tear / Wertminderung; (von Sachwerten) Abschreibung; (von Währung) Abwertung
litigation (n)
legal activity, law cases / Rechtsstreit, Prozess
tax evasion (n)
Illegal ways to get around paying the correct amount of tax / Steuerhinterziehung
white-collar crime
crime committed by office and employees in financial departments / Wirtschaftskriminialität
fraud (n)
cheating and crime in financial sectors / Betrug; Unterschlagung
profit and loss account
list of total profits (earnings) and losses for one year / Gewinn- und Verlustkonto
payable (adj.)
what should or must be paid / zahlbar; fällig
to discourage
try to persuade someone not to do something / jdm abraten, etw zu tun
to prevent
stop someone doing something / jdn daran hindern, etw zu tun
to enable
to give someone the means or ability to do something / jemanden die Möglichkeit geben etwas zu tun
inadequate (adj.)
not at right standard / unzulänglich
cash reserves
money saved and available / Geldreserven
to stem from
come from, like a branch from a tree / von etw herrühren, aus etw (her) stammen
to give rise to
produce or cause / veranlassen; erzeugen
payroll (n)
all the money used to pay employees / Lohn- und Gehaltsliste
to resign
leave the job of own free will / von sich aus die Stelle kündigen
personnel / human resources / HR
the employees and the department which looks after them / Personal/ Arbeitskräftepotential
performance (n)
way something is done, the overall result of business activities / Leistung
to accuse someone of something
blamed / criticised for wrong - doing / jdn beschuldigen, etw zu tun
operating profit
net profit made before adding or deducting extraordinary items / betrieblicher Gewinn
to summarize
make a brief list of main points / zusammenfassen
to take the minutes of a meeting
make notes of what was said and decided in a meeting / das Protokoll während einer Besprechung führen
agenda (n)
list of topics to be discussed at a meeting / Tagesordnung, Sitzungsthemen
to stick to the agenda
not going away from the list of discussion points / an der Tagesordnung festhalten
to tweak (informal)
to make small changes to improve something / etw optimieren, verbessern
bribery (n)
the crime of giving money or presents to someone so that they will help you by doing something dishonest or illegal / Bestechung
forefront (n)
a leading or important position / Spitze
policy-maker (n)
a person responsible for deciding on a set of plans or actions for a government, political party, business or other group / Entscheidungsträger
protection racket
an illegal system in which criminals threaten to harm you or your property if you do not give them money / Schutzgelderpressung
