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Unit 1

English

English

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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.
Cartes-fiches
300
Utilisateurs
1
Langue
Anglais
Catégorie
Finances
Niveau
Université
Créé / Mis à jour
24.05.2015 / 18.07.2015
  • 1  / 300

Cartes-fiches

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

aktivieren

to capitalize

Allgemeine Verwaltungskosten

general administrative expenses

Allgemeine Gesch?ftsbedingungen (AGB)

General terms and conditions

Altersversorgung- und unterst》zung

retirements benefits

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