BEN2 Units 29 - 31 & 38 - 41
BFH - FS16 Betriebsökonomie 2. Semester
BFH - FS16 Betriebsökonomie 2. Semester
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| Flashcards | 209 |
|---|---|
| Students | 39 |
| Language | English |
| Category | English |
| Level | University |
| Created / Updated | 03.03.2016 / 30.12.2024 |
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operating profit
U39
Betriebsgewinn
the profit that a company makes after taking away the costs of employees, materials, sales costs and the fall in value of equipment
pre-tax profit
U39
Gewinn vor Steuer
the profit that a company makes before tax is taken away
profit
U39
Gewinn
money that a company earns, especially after paying the costs of producing and selling products or services
profit after tax
U39
Gewinn nach Steuer
the money that a company has earned after tax has been paid
profit on ordinary activities before tax
U39
Gewinn der gewöhnlichen Geschäftstätigkeit vor Abzug der Steuern
the profit that a company makes before tax is taken away
reporting period
U39
Berichtszeitraum, Berichtsperiode
a period of time, that accounts (Buchhaltung) deal with
retain
U39
etwas behalten, sichern
to keep something
retained earnings
U39
Gewinnvortrag
profits that a company has kept and not paid to people who own shares
sales
U39
Umsatz
the number of products sold
turnover
U39
Umsatz, Absatz
the amount of business that a company does in a period of time
amortization
U40
Abschreibung
a method of accounting that shows amounts that relate to equipment that has become old-fashioned (altmodisch) or is no longer usful
amortize
U40
etwas abschreiben
to reduce a debt (Schuld) by paying small regular amounts
bad debts
U40
Forderungsausfall
money that is owed (geschuldet) and will probably never be paid
balance sheet
U40
Bilanz
a record showing how much money a company has and how much it owes (schulden)
book value
U40
Buchwert
the amount of money that something is worth (Wert) which is written in accounts
brand
U40
Marke
a name given to a prouct or groupt of products so that they an be easily recognized
carry
U40
vorführen
to show an item on the balance sheet (Bilanz)
cash
U40
Bargeld
money that is available for a company to use
charge
U40
Kosten
the amount of money that you have to pay for something, especially for an activity or service
current assets
U40
kurzfristiges Umlaufvermögen
money, investments, goods, etc. that have value or the power to make money for a company
debtor
U40
Schuldner, FLL
a person, company, etc. that owes money to another person, company, etc.
depreciate
U40
abwerten, an Wert verlieren
to show in accounts that something is lower in value because of being old-fashioned or no longer useful
finished goods
U40
Endprodukte, Fertigerzeugnisse
goods that have been completed and are ready to sell
fixed assets
U40
Anlagevermögen
equipment, machinery, buildings and land that have the value or power to earn money for a company
goodwill
U40
Firmenwert
the good reputation (Ruf) and relationships that a company has with its customers
market value
U40
Marktwert, Kurswert
the amount that something can be sold for at a particular time
obsolete
U40
veraltet
something that is obsolete ist not useful anymore because something newer or better has replaced it
physical assets / tangible assets
U40
materielles Wirtschaftsgut
equipment, machinery, buildings and land that have the value or power to earn money for a company
stocks
U40
Bestände, Vorräte
a supply of something for use or for sale
unfinished goods
U40
Halbfabrikate
products that have not completed the manufacturing process
wear out
U40
etwas abnutzen
to use something so much that it is damaged and cannot be used anymore, or to become damaged in this way
write down
U40
Abschreibungen vornehmen
to reduce the value of something in accounts
write off
U40
abgeschrieben, totgesagt
to decide that something has no use or value anymore
assets
U41
Aktivposten der Bilanz
the things that a company has such as buildings, equipment, expert knowledge, etc.
creditor
U41
Gläubiger, VLL
someone that a company owes (schulden) money to for supplying something
current liabilities
U41
kurzfristige Verbindlichkeiten
debts (Schulden) that must be paid within a yeaer
dividend
U41
Gewinnanteil
an amount of money that a company pays to someone in relation to the number fo shares he oder she owns
interest payment
U41
Verzinsung
an amount of money that you pay regulary for borrowing money
liabilities
U41
Verpflichtungen, Schulden
debts