BEN2 Units 42-47, 54-58, 60-62

Aktionärsvermögen maximieren 

to make sure shareholders get as much money as possible from their shares

Kurs-Gewinn-Verhälltnis/Gewinnmultiplikator

the price of a share divided by the money earned from each share

Gewinnvortrag

profits that a company has kept and not paid to people who own shares

Kapitalerträge/Kapitalrendite

the amount of money that people who own shares in a company get in relationship to the money they put into the company

Aktionärsvermögen

the sum of all strategic decisions that affect a firm's ability to efficiently increase the amount of free cashflow over a period of time

ausgegebene/umlaufende Aktien

the number of shares issued(veröffentlicht/ausgestellt) and in existence

strategischer Entscheid

a decision that a company makes that is very important for its future

Rendite/Ertrag im Bezug auf Aktien

the amount of money that you get from a share in relation to how much you paid for it 

Rechnungsfehler

incorrect or dishonest figures given in an company's accounts

Rechnungsprüfung/Buchführung

to examine (prüfen) the financial records of a company to make sure they are correct

Rechnungsprüfer

an accountant who examines (prüfen) a company's financial records to make sure they are correct

Wechsel des Rechnungsprüfers

the idea that companies should change their auditor regulary

Gesellschaft

an organization 

Interessenkonflikt

a situation in which you cannot do something fairly because you will be affected by the results

Geschäftsbücher fälschen

to change money numbers dishonestly in the accounts of an organization, especially to steal money from it 

gemeinsames Scheitern 

a business failure (Misserfolg)

Aussichtslücke

a differnce between what a company must do because of the law and what a customer or investor expects it to do 

falsche Buchhaltung

the crime (Straftat) of giving incorrect information in a company's accounts

Amt für externes Rechnungswesen 

an organization in the UK that gives rules on the way companies should present their acounts

Betrug / Betrüger

someone or something that deceives people by saying that they are someone or something that they are noet

Grundsätze ordnungsgemässer Buchführung

in the US, rules on the ways business accounts should be presented

Informationen

facts about a person, situation, event, etc. 

internationale Grundsätze der Rechnungsführung

rules and stardards in accounting which are used all over the world

Internationale Organisation der Wertpapier-Aufsichtsbehörden

an organization that represents all the stock markets around the world

irreführende Information 

information that makes someone believe something that is not true

Aufsichtsführung

the job of making sure that a process or system ist working well 

übertreiben 

to describe or explain something in a way that makes it seem more important or serious than it really is

Vorbehalt 

something that you add to show that something may not be true 

etwas steuern

to control something by using rules

Behörde

a government organization that makes sure companies are following rules

behördliche Macht

power to control what companies in an industry do

Börsenaufsichtsbehörde

a US organization that represents stock markets 

Niveau

a level of quality or achievement (Erfolg/Leistung) that is used for judging (beurteilen) something 

beaufsichtigen/überwachen

to watch what someone is doing to make sure they are doing it correctly