BEN2 Units 42-47, 54-58, 60-62
BFH - FS16 - Betriebsökonomie 2. Semester
BFH - FS16 - Betriebsökonomie 2. Semester
Kartei Details
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| Sprache | Deutsch |
| Kategorie | Englisch |
| Stufe | Andere |
| Erstellt / Aktualisiert | 07.04.2016 / 08.05.2020 |
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accruals method/accruals principle
U42
periodengerechte Abgrenzung
a method of accounting in which some things such as sales or purchases are recorded in the period when they happen and not when the money is received or paid
cash inflow
U42
Mittelzufluss
money that is coming into a company
cash outflow
U42
Auszahlungen/Mittelaflüsse
money that is going out of a company
cashflow problem
U42
a problem because you are paying out money to suppliers more quickly than you are receiving money from customers
credit period
U42
Kreditlaufzeit
the time that a customer is allowed before he or she must pay a bill
credit terms
U42
Kreditbedingungen
the rules that a company has about how quickly a customer must pay a bill
generate
U42
etwas bilden/anlegen
to produce somethin, often money
net cash position
U42
Netto-Cash-Position
a company's financial position when money spent on supplies, employees costs, etc. has been taken away from money they mae from sales or products or services
net cashflow from investment activities
U42
the money you make minus everthing spent to make it
assets
U43
Besitz/Aktivposten in der Bilanz
the things that a company has such as buildings, equipment, expert knowledgt, etc.
capacity
U43
Kapazität/Leistungsfähigkeit
the maximum number of products that a company can produce in a particular time
cashflow
U43
the money that is coming into and going out of a company
deleverage
U43
"entschulden"
to depend (abhängig) less on money that has been borrowed
*Banks wanted to deleverage*
EBITDA
U43
Earnings before interest, tax, depreciation (Wertverlust) and amortization
generate cash
U43
Geld machen
to make money
generate cashflow
U43
Geld machen
to make money
heavily indebted / heavily leveraged /highly geared
U43
überschuldet
describes a company which has a lot of borrowes money in relation to its share capital
income leverage
U43
Einkommens-Verschuldungsgrad
the amount of money that a company borrwos, and the interest (Zins) it pays on this relation to its share capital
indebted
U43
verschuldet
owing (schulden) money
interest cover
U43
Zinsdeckung
the number of times that a company could pay the interest on a loan from its profits
investment ratio
U43
Zins-Verhältniswert
the relationship of one important amount to another
knowledge worker
U43
Arbeiter mit Wissen
someone who has special knowledge about a subject
leverage
U43
Verhältnis von Fremd- und Eigenkapital
the ratio (Verhältnis) between the amount of money that a company owes to banks and the value of the company
net income
U43
Nettogewinn
the money you make minus everything spent to make it
operate at full capacity
U43
mit voller Leistung arbeiten
to produce as many goods as is possible in a particular period
operating performance
U43
Betriebsleistung
the degree to which a company is financially successful
over-leveraged
U43
having difficulty in paying debts (Schulden)
phyiscal assets
U43
materielles Wirtschaftsgut
equipment, machinery, buildings and land that have the value or power to eran money for a company
profit
U43
Gewinn
money that a company earns, especially after paying the costs of producing and selling products or services
profitability
U43
Rentabilität/Wirtschafltichkeit
the amount of money that is made in relation to how much is spent
profits
U43
Nutzen/Gewinn
money that a company earns, especially after paying the costs of producing and selling products or services
return on assets ROA
U43
Gesamtkapitalrendite/Anlagerendite
the relationship between a company's profits and the value of its assets such as equipment, buildings etc.
return on equity ROE
U43
Eigenkapitalrendite
a measurement of how well a company's managers are using money put into the company by people who have shares in it
spare capacity
U43
ungenutzte Kapazität
the fact that a company is not producing as many goods as it could do
sweat assets
U43
to use fewer resources and make more profits than other similar companies
sweat assets
U43
to use fewer resources and make more profits than other similar companies
sweat assets
U43
to use fewer resources and make more profits than other similar companies
