BEN2 Units 29 - 31 & 38 - 41
BFH - FS16 Betriebsökonomie 2. Semester
BFH - FS16 Betriebsökonomie 2. Semester
Set of flashcards Details
| Flashcards | 209 |
|---|---|
| Students | 39 |
| Language | English |
| Category | English |
| Level | University |
| Created / Updated | 03.03.2016 / 30.12.2024 |
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financial statement
U38
Finanzaufstellung, Bilanz, Abschluss
a piece of information about a company's financial results
financial year
U38
Geschäftsjahr
a period of twelve months that a company or organization uses to calculate how much profit it has made and how much money it owes (schulden)
financier
U38
Geldgeber, Kapitalgeber
a person or company that manages or lends (ausleihen) a large amount of money
financing
U38
Finanzierung, Kapitalbeschaffung
the way that something is paid for
full report and accounts
U38
Rechenschaftsbericht
the complete list of financial results produced shortly after the end of the financial year
interim results
U38
Zwischenergebnis, Zwischenbilanz
the financial results of a company in the first six months of the financial year
interims
U38
Zwischenzeit
a company's financial results that it publishes (veröffentlichen) before the end of the financial year
issue
U38
Herausgabe
to officially make something available for people to buy
lender
U38
Ausleiher, Kreditgeber
a person who gives money to a company in the form of loans (Darlehen, Kredit)
lending
U38
Die Ausleihe
money that has been lent to someone
loan
U38
Kredit, Darlehen
an amount of money that someone borrows (borgen)
overvalued
U38
überbewertet
if something is overvalued, it is worth less than the value it has been given
preliminary results
U38
Zwischenstand
a report showing a company's likely financial results, published just after its financial year ends
prelims
U38
voläufige Bekanntmachung
the short list of financial results produced shortly after the end of the financial year
principal
U38
Das Kapital
the amount of money that was lent to someone
profit
U38
Gewinn
money that a company earns, especially after paying the costs producing and selling products or services
profit and loss (P&L) account
U38
Erfolgsrechnung
a record of the profit or loss that a company makes in a particular period
quarter
U38
Vierteljahr
one of four periods of time into which a year is divided for financial calculations, such as for profits or taxes
share
U38
Aktie, Beteiligung am Geschäft
one of the equal (gleichberechtigt) part into which ownership (Eigentumsrecht, Besitz) of a company is divided and which can be bought by members of the public
share price
U38
Aktienkurs
the cost of one of the equal parts into which the ownership of a business is divided
shareholder
U38
Aktionär
someone who owns shares in a company
stock market
U38
Aktienmarkt
a place where company shares (Aktien) are bought and sold
trade
U38
handeln
to buy and sell things
undervalued
U38
unterbewertet
if something is undervalued, it is worth (bewertet) more than the value it has been given
accruals method
U39
periodengerechte Methode
a method of accounting (Buchführung, Rechnungswesen) in which some things such as sales or purchases are recorded (eingetragen, schriftlich hinterlegt) in the period, when they happen and not when the money is reeived or paid
accruals principle
U39
Grundsatz der Periodenabgrenzung
a method of accouning in which some things such as sales or purchases ar recorded in the period when they happne and not when the money is received or paid
corporation tax
U39
Körperschaftssteuer/Gesellschaftssteuer
a tax that companies in the UK pay on their profits
cost of goods sold (COGS)
U29
Umsatzkosten/Verkaufskosten
the total cost related to selling something
depreciation
U39
Wertverlust
when something loses value
dividend
U39
Gewinnanteil
an amount of money that a compnay pays to someone in relation to the number of shares he or she owns
dividend per share
U39
Dividende pro Aktie
the amount of money that investors get from each share they own
earnings per share (EPS)
U39
Gewinn pro Aktie
the part of company's profit relating to one share, used as a way of mesuring a company
exceptional items
U39
Aussergewöhnliches Objekt
things that ar unusual and not likely to happen or exist very often
general expenses
U39
Verwaltungskosten, Allgemeinkosten
the cost related to doing something
income statement
U29
Erfolgsrechnung
a part fo report which lists any profits or losses a company has made
interest payable
U39
fällige Zinsen, Zinsaufwendungen
the amount of money you must pay for money you have borrowed
labour costs
U29
Personalkosten
the cost of employees' salaries
loss
U39
Verlust
when a business spends more money than it earns
omit the dividend / pass the dividend / skip the dividend
U39
eine Dividende ausfallen lassen
when a company does not give a share of the profit to its sharesholders
