Englische Vokabeln aus dem Finanzbereich
| assets | anything owned by a company (cash investments, buildings, machines) that can be used to produce goods or pay liabilities |
| Bookkeeping | writing down the details of transactions (debits and credits) |
| accounting | keeping financial records, recording income and expenditure, valuing assets and liabilities, and so on |
| managerial accounting | preparing budgets and other financial reports necessary for management |
| cost accounting | working out the unit cost of products, including materials, labour and all other expenses |
| tax accounting | calculating an individual‘s or a company‘s liability for tax |
| auditing | inspection and evaluation of accounts by a second set of accountants |
| Balance sheet (UK) Statement of financial position (USA) | a tabular statement of both sides of a set of accounts in which the debit and credit balances add up as equal. |
| Profit and Loss statement (UK) | A financial statement that summarizes the revenues, costs and expenses incurred during a specific period of time - usually a fiscal quarter or year. |
| Stock (UK) / Inventory (US) | Products that are stored in warehouses, Waren- oder Lagerbestand |
| gearing (UK) / leverage (US) | Fremdkapitalaufnahme |
| shareholder / stockholder | a company‘s owner |
| revenue, earnings, incomes | all the money received by a company during a given period |
| liability | all the money that a company will have to pay to someone else in the future, including taxes, debts, and interest and mortgage payments |
| turnover | the amount of business done by a company over a year |
| deprecation | the reductions in value of a fixed asset during the years it is in use (charged against profits) |
| debtors (UK), accounts receiveable (US) | sums of money owed by customers for goods or services purchased on credit |
| creditors (UK), accounts payable (US) | sums of money owed to suppliers for purchased made on credit |
| overheads (UK), overhead (US) | the various expenses of operating a business that cannot be charged to any one product, process or department - Fixkosten |
| Fixed assets | any long-term asset, as a building, tract of land, or patent - Anlagevermögen |
| current assets | items which are much shorter term. They are more liquid than fixed assets. For example raw materials. - Umlaufvermögen |
| Long term liabilities | can be loans or mortgages for machinery or premises - Langfristige Verbindlichkeiten |
| current liabilities | these are amounts that a business OWES a business which must be repaid within the next few months. Essentially these are bills that are due very shortly, usually less than one year. - kurzfristige Verbindlichkeiten |
| Retained profit | Money earned in a former period by a firm and was kept on the side for later investments or threats. - Gewinnrücklagen |
| Income Statement | is a list of all money that coms into the company - Erfolgsrechnung |
| fiscal | taxation by the state - Besteuerung |
| premises | a tract of land including its buildings - Betriebsgelände |
| Sole trader | is a type of business entity which is owned and run by one individual and where there is no legal distinction between the owner and the business. All profits and all losses accrue to the owner (subject to taxation). |
| General Partnership | ususally for accountants, solicitors (lawyers) and doctors. The partners carry unlimited liability for all debts with their whole fortune. All partners take part in the mangement of the firm. |
| Limited Partnership | some partners are allowed to a limited liability, that means that their personal assets can't be claimed by the partnership's creditors. Such limited (or sleeping) partner can't take part in the management, which is run by the ordinary partners. |
| Joint stock companies | General: are incorporated, which means that they are artifical legal entities that can conclude contracts, sue and can be sued. They must be registered by the Registrar of Companies. Shares are sold to raise capital. The shareholder elect a board directors (Vorstand) who runs the company on their behalf. Profits are distributed to the owners in the form of dividends. In the US such companies are called corporations. |
| Parent company / holding company | is formed for the special purpose of administering more than half of the share capital of one or more other companies, called subsidiaries. Its a firm operating a business of its own while holding more than half of the shares of a subsidiary company is the latter‘s parent company. - Mutterkonzern |
| Subsidiary | is an entity that is controlled by a separate higher entity - Tochtergesellschaft |
| Mergers | occurs when two companies form a new entity. - Fusionen |
| Aquisitions | take-overs, where the stronger company takes control over the other one. - Übernahmen |
| Hostile / unsocilited take-over |
is an attempt to take another company over although the other company's board of directors or the shareholder are against the take-over. - feindliche Übernahme |
| liquidate | when assets are getting sold - Liquidierung |
| To be Bankrupt | When a company can't pay its debts anymore. - Verb = Bankrott sein |
| bankruptcy | when a company goes bankrupt, it means that it can't pay its current liabilities. Nomen = der Bankrott |
| overdraft | an arrangement to withdraw more money from an account than you have placed in it. - Überziehungskredit |
| to overdraw | to take more money from your bank account than you have paid in. Verb = Bankkonto überziehen. |
| mortgage | a long-term loan to buy somewhere to live, a house. - Hypothek |
| collateral | something that acts as a security or a guarantee for a debt or for a loan. - Sicherheit |
| wage | money earned for a weeks manual work. Lohn, den die Arbeiter erhalten. |
| salary | money paid for a months (professional) work. Gehalt der Angestellten. |
| maturity | the date when a loan becomes repayable. - Fälligkeitsdatum |
| principal | the money on which basis interest and returns are calculated conerning a loan. - Kapitalbetrag |
| deposit | money placed in banks and other savings institutions. - Einlagen |
| yield | The amount of how much money a loan pays, expressed as a percentage. - Ertrag |
| to underwrite | to guarantee to buy all the new shares that a company issues, if they can not be sold to the public. - Eine Garantie Aktien zu kaufen. |
| solvency | The ability to pay liabilities when they become due. - Zahlungsfähigkeit |
| rebate | part of payment that is officially given back (e.g. from taxes). - Rückerstattung |
| instalments | a regular part of payments of debts - Tilgungsbeträge |
| stake | a share in a business - ein Anteil |
| to subsidy | money given to producers to allow them to sell their products cheaply. - Subventionieren |
| to owe | when you have to pay your liabilities, you owe money to a company. - Geld schulden. |
| branch office | a retail location where a bank offers a wide array of services. - Bankfiliale |
| clerk / cashier | a person employed in a bank. - Bankangestellter |
| counter | the place where you can pay in money into your account, or to withdraw money from it. - Schalter |
| pay-in slip | a form that you use when you put money into your bank account. - Einzahlschein |
| withdrawal-slip | a pre-printed form which you have to fill out when you want to get money from your account. - Auszahlungsschein um Geld abzuheben. |
| bank-transfer slip | a form by which you can transfer money from your bank to another in order to pay your bills. - Überweisungsschein |
| bank statement | a document setting out what has been paid into and ouf of your bank account. - Kontoauszug |
| debit card | a plastic card issued to bank customers for use in cash despensers / ATMs. - Bankkarte, EC Card |
| key pad | a small set of buttons for operating a ATM. - Tastenfeld |
| cash dispenser / ATM | a computerized machine that allows bank customers to withdraw money. - Geldautomat |
| Savings accounts / deposit accounts | is an account that pays interest, but usually can't be used for paying checks and on which notice is often required to withdraw money. - Sparkonto |
| current account / checking account | is an account that generally pays lillte or no interest, but allows the holder to withdraw his cash without any restrictions - Girokonto |
| to withdraw money | to take out money from an account. - Geld abheben |
| standing orders | are instructions to a bank to pay fixed sums of money to certain people or organizations at stated times. - Dauerauftrag |
| direct debit | a single order to allow a commercial entity to charge directly to one's bank account for irregular payments. - Einzugsermächtigung |
| loan | is an amount of money borrowed from a bank for a certain length of time, usually for a specific purpose. - Kredit |
