Unit 1

English

English


S. C.
This flashcard set covers advanced financial concepts at the university level, focusing on key terms like assets, expenses, and corporate structures. It delves into topics such as depreciation methods, loans, and share-related transactions, providing detailed explanations of financial statements and accounting practices. Ideal for students and professionals seeking to deepen their understanding of financial management and corporate finance, this set offers precise definitions and practical applications to enhance comprehension and analytical skills.
Karten
300
Lernende
1
Sprache
Englisch
Kategorie
Finanzen
Stufe
Universität
Erstellt / Aktualisiert
24.05.2015 / 18.07.2015

Lernkarten

Aussenpr’ung, steuerliche

tax audit

aus|bar

exercisable

Ausweis

presentation

Auswirkung

effect

Abgabe

levy

abgrenzen

to accrue for

Abgrenzung

cut off

Abkommen

convention, agreement

Ablauf

expiration, expiry

Abrechnung

settlement

Abrechnungsperiode

accounting period

Abschaffung

abolition

Abschlagszahlung

installment, partial payment

Abschlusspr’er (Revisor)

auditor

Abschlusspr’ung

audit of financial statements

Abschlussstichtag

balance sheet date, closing date

Abschreibung (auf immaterielle Wirtschaftsg》er)

amortization (of intangible assets)

Abschreibung (auf materielle Wirtschaftsg》er)

depreciation (of tangible fixed assets)

Abschreibung (ausserplanm?ssig)

impairment

Abschreibung, degressive

depreciation, declining balance method

Abschreibung, lineare

depreciation, straight-line method

absehbare Zukunft

foreseeable future

Absicherung

hedge

Abweichung

deviation, variance

Abwertung

devaluation

abzinsen

to discount

abzugsf?hig

deductible

Agentur

agency

Agio (Aufgeld)

premium

Akkordlohn

piece-work wage

Akkreditiv

letter of credit, L/C

Akontozahlung

payment on account

Aktie

stock (share)

(eigene) Aktien

treasury shares

aktienbasierte Verg》ung

share based payment

Aktiengesellschaft (AG)

stock corporation, public company

Aktiengesetz (AktG)

stock corporation law, companies act

Aktion?r

shareholder

Aktiva

assets

aktive / passive latente Steuern

deferred tax asset / liability

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