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121 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
122 quadrare
1. v/t mathematics squareconti balance2. v/i di conti balance, square colloq fig i conti non quadrano there's something fishy going on* * *quadrare v.tr.2 (fig.) ( formare) to shape: lo studio dell'aritmetica quadra la mente del bambino, the study of arithmetics shapes the mind of a child◆ v. intr.1 (amm.) to balance, to square, to agree: i conti non quadrano, the accounts don't balance (o agree); le uscite devono quadrare con le entrate, expenses must balance receipts; il bilancio deve quadrare, the balance sheet must square3 ( piacere, garbare) to like: il suo modo di comportarsi non mi quadra, I do not like the way he behaves.* * *[kwa'drare]1. vt1) Geom to square2) Contabilità to balance, tally2. vi(
fig : corrispondere) quadrare (con) — to correspond (with)qui c'è qualcosa che non quadra — there's something here that doesn't add up, there's something wrong here
quel tipo non mi quadra fam — there's something fishy o I don't like about that guy
* * *[kwa'drare] 1.verbo transitivo (verificare) to balance [conti, bilancio]2.verbo intransitivo (aus. essere, avere)1) [cifre, libri contabili, conti] to balancefare quadrare il bilancio — to balance the budget, to make the budget balance
i conti non quadrano — fig. it doesn't add up
tutto quadra! — colloq. it all adds up! it all fits into place!
c'è qualcosa che non quadra in questa storia — something doesn't quite fit, there's something fishy in this story
2) (piacere)* * *quadrare/kwa'drare/ [1](verificare) to balance [ conti, bilancio](aus. essere, avere)1 [ cifre, libri contabili, conti] to balance; fare quadrare il bilancio to balance the budget, to make the budget balance; fare quadrare i conti to get the accounts square; i conti non quadrano fig. it doesn't add up; tutto quadra! colloq. it all adds up! it all fits into place! c'è qualcosa che non quadra in questa storia something doesn't quite fit, there's something fishy in this story2 (piacere) il suo comportamento non mi quadra I don't like his behaviour. -
123 Abschluss
Abschluss m 1. BANK making up; 2. BÖRSE bargain (einzelner Abschluss an der Londoner Börse LSE); 3. FIN bargain; 4. GEN bargain; completion, deal, conclusion, transaction (Vertrag); 5. RW transaction; accounts, financial accounts, financial statement, statement; 6. RECHT conclusion (Vertrag); 7. BIL qualification; 8. V&M sale • einen Abschluss erreichen GEN reach a deal • einen Abschluss tätigen GEN reach a deal • im Abschluss ausweisen carry in the accounts, carry in the financial accounts (in der Bilanz zeigen) • im Abschluss getrennt ausweisen show separately in the accounts, show separately in the financial accounts • zum Abschluss bringen PAT carry out* * *m 1. < Bank> making up; 2. < Börse> einzelner Abschluss an Londoner Börse bargain; 3. < Finanz> bargain; 4. < Geschäft> bargain, Vertrag completion, deal, conclusion, transaction; 5. < Rechnung> transaction; financial statement, statement; 6. < Recht> Vertrag conclusion; 7. < Sozial> qualification; 8. < Verwalt> Vertrag conclusion; 9. <V&M> sale ■ einen Abschluss erreichen < Geschäft> reach a deal ■ einen Abschluss tätigen < Geschäft> reach a deal ■ zum Abschluss bringen < Patent> carry out* * *Abschluss
(Angelegenheit) conclusion, (Bank) bank return, (Bilanz) balance [sheet], (an der Börse) bargain, transaction, commitment, (Brief) ending, close, (Debatte) closure, (Effektenemission) underwriting, (Fertigstellung) completion, (Geschäft) deal[ing], business, transaction, bargain, (Liquidation) settlement (Br.), winding up, (Rechnungslegung) adjustment, settlement, (Rechnungssumme) balance, (Verkauf) sale, (Werbebranche) contract;
• bei Abschluss unserer Bücher on (when) balancing (closing) our books;
• beim Abschluss des Berichts at the time the report went to press;
• beim Abschluss der Rechnungsperiode at the close of the financial period;
• betriebswirtschaftlicher Abschluss diploma in business administration;
• endgültiger Abschluss final arrangement;
• fester Abschluss firm bargain (deal);
• gemeinschaftlicher Abschluss joint bargain;
• jährlicher Abschluss annual balance;
• nicht konsolidierter Abschluss deconsolidated accounts;
• luftdichter Abschluss hermetic seal;
• provisorischer Abschluss provisional booking;
• zufrieden stellender Abschluss perfect rounding off;
• Abschluss einer Angelegenheit winding up of an affair;
• Abschluss seiner Ausbildung completion of one’s education;
• Abschluss der Bücher closing (making up) of the books, balancing of accounts;
• Abschluss von Deckungsgeschäften hedging;
• Abschluss der Effektentransferbücher einer Gesellschaft books close;
• Abschluss für weniger als ein Jahr (Werbung) short term;
• Abschluss einer Kaufaktion closing;
• Abschluss eines Kontos closing an account, rest (Br.);
• Abschluss einer Lebensarbeit consummation of a life’s work;
• Abschluss einer Lebensversicherung taking out a life insurance policy;
• Abschluss auf künftige Lieferung time bargain, forward deal;
• Abschluss der Rechnungsbücher fiscal closing;
• Abschluss auf kurze Sicht short deal;
• Abschluss auf lange Sicht long-term transaction;
• rascher Abschluss der Verhandlungen speedy conclusion of the negotiations;
• Abschluss einer Verkaufsaktion closing;
• Abschluss zu einem festen Verkaufspreis outright sale;
• Abschluss eines Versicherungsvertrages effecting an insurance, taking out (conclusion of) an insurance contract;
• Abschluss eines Vertrages signing (conclusion) of an agreement (a contract);
• akademischen Abschluss anstreben to study for a degree;
• Abschluss aufstellen to strike a balance;
• zum Abschluss bringen to bring to a close (conclusion), to terminate;
• Geschäft zum Abschluss bringen to make a bargain (deal);
• Vertrag zu einem Abschluss bringen to complete a contract;
• zum Abschluss gelangen to reach an understanding, to come to an agreement;
• zu einem raschen Abschluss kommen to talk a fast trade;
• besten Abschluss machen to pass out highest;
• Abschluss perfekt machen to seal a fast trade;
• mit einem guten Abschluss rechnen to calculate on a good trade;
• ohne Abschluss sein (Börse) to be a blank;
• vor dem Abschluss stehen to be drawing to a close;
• Abschluss tätigen (Börse) to close (do, negotiate) a deal, to make a commitment;
• Abschluss vermitteln to secure a business;
• Abschluss veröffentlichen to publish (disclose) a balance sheet;
• Abschlussabrechnung (Bank) closing statement, (Börse) contract note (Br.);
• Abschlussabteilung (Immobilienbüro) closing department;
• Abschlussagent factor, commission (closing, underwriting, Br.) agent, (Versicherungsgeschäft) credit agent;
• Abschlussanmeldung (Umsatzsteuer) final declaration;
• mit Abschlussarbeiten beschäftigt sein to be balancing the books for the year. -
124 сметка
1. account(изчисление) calculation(за плащане) bill, ( в кръчма) scoreтекуща/чекова сметка a current account, an account current (съкр. a/c)на стопанска сметка self-supporting; on a self-supporting basisвътрешна стопанска сметка self-accountingна/за негова сметка at his expense; on his accountспоред неговата сметка according to his reckoning/calculationsминавам по сметка place to the credit (of); credit s.o.'s account withоправям сметките си с някого settle/square accounts with s.o. (и прен.)това не влиза в сметка та that is not included (in the bill)обърквам си сметката/сметките make a mess of o.'s accounts; be in embarrassed circumstancesне ми излизат сметките the accounts don't balance, the account books won't add upчисти/добри сметки accurate/square accountsдобри/чисти сметки, добри приятели short reckonings make long friends2. (изгода) profit, interest, advantageв него няма сметка it does not payкаква ти е сметката от това? what do you get out of it? what do you stand to gain by it?на сметка (за купуване) cheaply, on the cheapпокупка на сметка a good buy. a bargainв крайна/последна сметка in the long run; in the last/final reckoning, in the final analysis, all things considered; ultimatelyимам стари сметки с някого have old scores (to settle) with s.o.имам да уреждам/разчиствам сметки с разг. have a bone to pick with s.o.това не ми влиза в сметката I didn't bargain for thatmean, intend (to с inf.)направи си добра сметка think twiceдавам си ясна сметка за be fully aware ofдържа/диря/търся/искам някому сметка hold s.o. responsible (за for); call s.o. to accountbring s.o. to book, разг. keep tabs on s.o.за това трябва да се държи сметка this is/has to be reckoned with3. be pedantic/overparticular in o.'s accounts4. (кроя планове в своя полза) разг. have an eye on the main chanceобърквам някому сметките upset s.o.'s plans/applecartправя си погрешно/криво сметките разг, bring o.'s eggs/pigs/goods to the wrong marketто си е за твоя сметка so much the worse for you, разг. it's your funeral, за сметка на това пък in return for it; to compensate; on the other hand; butизключвам от сметката exclude, count (s.o., s.th.) outнего вземай за своя сметка this is not aimed at you* * *смѐтка,ж., -и 1. account; ( изчисление) calculation; (за плащане) bill, (в заведение) score; разг. tab; влогова \сметкаа deposit account; водя \сметкаа keep accounts (за of); временна \сметкаа suspense account; вътрешна стопанска \сметкаа self-accounting; давам \сметкаа give/render an account (на to, за for) (и прен.); задължение по \сметкаа account payable; каква е \сметкаата? шег. what’s the damage? минавам по \сметкаа place to the credit (of); credit s.o.’s account with; на/за негова \сметкаа at his expense; on his account; на стопанска \сметкаа self-supporting; on a self-supporting basis; не ми излизат \сметкаите the accounts don’t balance, the account books won’t add up; оправям \сметкаите си с някого settle/square accounts with s.o. (и прен.); откривам \сметкаа open an account; открита \сметкаа фин. cash credit; плащам \сметкаа pay a bill, разг. foot a bill; по \сметкаа on account; as a payment (against); разпределителна \сметкаа appropriation account; \сметкаа за печалбите и загубите profit and loss account; \сметкаа за постъпленията и плащанията receipts and payments account; според неговата \сметкаа according to his reckoning/calculations; текуща/чекова \сметкаа current account, account current, съкр. a/c; това не влиза в \сметкаата that is not included (in the bill); чисти/добри \сметкаи accurate/square accounts; ще си оправя с него \сметкаите някой ден I shall be quits with him some day;2. ( изгода) profit, interest, advantage; в него няма \сметкаа it does not pay; зная си \сметкаата know o.’s interest(s), разг. know on which side o.’s bread is buttered; има \сметкаа да it pays to; много на \сметкаа very cheaply, разг. cheap; for a song; на \сметкаа (за купуване) cheaply, on the cheap; покупка на \сметкаа a good buy, a bargain; • брак по \сметкаа marriage of convenience; в крайна/последна \сметкаа in the long run; in the last/final reckoning, in the final analysis, all things considered; ultimately; виждам \сметкаата на make short work of; виждам \сметкаата на някого разг. fix s.o., settle s.o.’s hash; добри/чисти \сметкаи, добри приятели short reckonings make long friends; държа/диря/търся/искам някому \сметкаа hold s.o. responsible (за for); call s.o. to account; bring s.o. to book, разг. keep tabs on s.o.; държа \сметкаа за bear in mind, consider, take account of, take into account; за \сметкаа на at the expense of; зная си \сметкаата be thrifty/frugal; имам да уреждам/разчиствам \сметкаи с разг. have a bone to pick with s.o.; на нова \сметкаа again, anew, once again, all over again, разг. back to the drawing board; не държа \сметкаа за disregard, not care about; обърквам някому \сметкаите upset s.o.’s plans/applecart; правя си погрешно/криво \сметкаите разг. bring o.’s eggs/pigs/goods to the wrong market; правя си \сметкаата без кръчмаря reckon without o.’s host; правя тънки \сметкаи:1. be pedantic/overparticular in o.’s accounts;2. ( кроя планове в своя полза) разг. have an eye on the main chance; то си е за твоя \сметкаа so much the worse for you, разг. it’s your funeral.* * *account: open a bank сметка - откривам си банкова сметка, budget сметка - разплащателна сметка, square сметкаs - чисти сметки, call s.o. to сметка - искам сметка на някого; bill (за плащане); calculation (изчисление); computation: You will travel at the company's сметка. - Ще пътувате за сметка на фирмата.; score (в кръчма); profit (изгода); interest (интерес)* * *1. (за плащане) bill, (в кръчма) score 2. (изгода) profit, interest, advantage 3. (изчисление) calculation 4. 3) be pedantic/overparticular in o.'s accounts 5. 4) (кроя планове в своя полза) разг. have an eye on the main chance 6. account 7. bring s.o. to bоok, разг. keep tabs on s.o. 8. mean, intend (to с inf.) 9. брак пo СМЕТКА marriage of convenience 10. в крайна/ последна СМЕТКА in the long run;in the last/final reckoning, in the final analysis, all things considered;ultimately 11. в него няма СМЕТКА it does not pay 12. виждам СМЕТКАта на make short work of 13. виждам СМЕТКАта на някого разг. fix s.o., settle s.o.'s hash 14. водя СМЕТКА keep accounts (за of) 15. вътрешна стопанска СМЕТКА self-accounting 16. давам СМЕТКА give/render an account (на to, за of) (u прен.), пo моя СМЕТКА by my reckoning 17. давам си СМЕТКА за realize, be aware of 18. давам си ясна СМЕТКА за be fully aware of 19. добри/чисти сметки, добри приятели short reckonings make long friends 20. държа СМЕТКА за bear in mind, consider, take account of, take into account 21. държа/диря/търся/искам някому СМЕТКА hold s.o. responsible (за for);call s.o. to account 22. живея без СМЕТКА live lavishly, throw o.'s money about 23. за СМЕТКА на at the expense of 24. за това трябва да се държи СМЕТКА this is/has to be reckoned with 25. зная си СМЕТКА та be thrifty/frugal 26. зная си СМЕТКАта know o.'s in-terest(s), разг. know on which side o.'s bread is buttered 27. изключвам от СМЕТКАта exclude, count (s.o., s.th.) out 28. има СМЕТКА да it pays to 29. имам да уреждам/разчиствам сметки с разг. have a bone to pick with s.o. 30. имам стари сметки с някого have old scores (to settle) with s.o. 31. каква ти е СМЕТКАта от това? what do you get out of it?what do you stand to gain by it? 32. минавам no СМЕТКА place to the credit (of);credit s.o.'s account with 33. много на СМЕТКА very cheaply, разг. cheap;for a song 34. на СМЕТКА (за купуване) cheaply, on the cheap 35. на нова СМЕТКА again, anew, once again, all over again 36. на стопанска СМЕТКА self-supporting;on a self-supporting basis 37. на/за негова СМЕТКА at his expense;on his account 38. направи си добра СМЕТКА think twice 39. не държа СМЕТКА за disregard, not care about 40. не държа СМЕТКА за думите not mind what one is saying 41. не ми излизат сметките the accounts don't balance, the account books won't add up 42. него вземай за своя СМЕТКА this is not aimed at you 43. обърквам някому сметките upset s.o.'s plans/applecart 44. обърквам си СМЕТКАта/сметките make a mess of o.'s accounts;be in embarrassed circumstances 45. оправям сметките си с някого settle/square accounts with s.o. (и прен.) 46. откривам СМЕТКА open an account 47. открита СМЕТКАфин. cash credit 48. пo СМЕТКА on account;as a payment (against) 49. плащам СМЕТКА pay a bill, разг. foot a bill 50. покупка на СМЕТКА a good buy. a bargain 51. прави му СМЕТКА! watch out, look out for yourself 52. правя (си) СМЕТКА да be thinking of (с ger.) 53. правя си СМЕТКАта без кръчмаря reckon without o.'s host 54. правя си погрешно/криво сметките разг, bring o.'s eggs/pigs/goods to the wrong market 55. правя тънки сметки 56. според неговата СМЕТКА according to his reckoning/calculations 57. със СМЕТКА sparingly, economically 58. текуща/чекова СМЕТКА а current account, an account current (ськр. а/с) 59. то си е за твоя СМЕТКА so much the worse for you, разг. it's your funeral, за СМЕТКА на това пък in return for it;to compensate;on the other hand;but 60. това не влиза в СМЕТКА та that is not included (in the bill) 61. това не ми влиза в СМЕТКАта I didn't bargain for that 62. той няма СМЕТКА в/от това he has nothing to gain by this;it is not to/in his interest 63. чисти/добри сметки accurate/ square accounts -
125 Konten
Konten npl BANK, FIN, RW accounts • Konten abstimmen RW agree accounts, reconcile accounts • Konten frisieren RW (infrml; BE) fiddle the balance, cook the books* * *npl <Bank, Finanz, Rechnung> accounts ■ Konten abstimmen < Rechnung> agree accounts, reconcile accounts* * *Konten
überprüfen to control (audit, check) accounts
ablesen, Konten
to call over accounts.
Konten, nicht abgerechnete
open accounts;
• debitorische Konten account having a debit balance, accounts receivable (US);
• ungenügend gedeckte Konten overextended accounts (US);
• sorgfältig geführte Konten straight accounts;
• interne Konten intercompany accounts;
• kreditorische Konten accounts having a credit balance, accounts payable (US);
• laufende Konten current accounts, demand deposits (US);
• tote (unbewegte) Konten dead accounts;
• zedierte Konten assigned accounts;
• zweifelhafte Konten doubtful accounts;
• Konten zwecks späterer Gutschrift deferred accounts;
• Konten von Kapitalsammelstellen institutional accounts;
• Konten von Organgesellschaften intercompany accounts;
• Konten ablesen to call over accounts;
• Konten abrechnen to square accounts;
• Konten nach ihrer Fälligkeit aufgliedern to age accounts;
• Konten ausgleichen to equalize (square) accounts;
• Konten in Ordnung bringen to adjust (pipe-clay) accounts;
• seine Konten in Ordnung bringen to get one’s accounts square;
• Konten wieder in Ordnung (Übereinstimmung) bringen to readjust accounts;
• Konten auf den neuesten Stand bringen to bring accounts up to date, to post accounts;
• gesperrte Konten freigeben to release blocked accounts;
• Konten frisieren to juggle the accounts;
• Konten glattstellen to settle (adjust) accounts;
• Konten prüfen to audit accounts;
• Konten sperren to block accounts;
• Konten überprüfen (überwachen) to audit (control) accounts;
• alle Konten auf den Euro umstellen to switch over all accounts to euro;
• Konten kostenfrei in Euro-Konten umwandeln to convert accounts into euros at no charge;
• Konten verschleiern to cook accounts;
• Konten zusammenlegen to merge (pool) accounts;
• Kontenabgleichung balancing of accounts;
• Kontenabrechnung settlement of accounts;
• Kontenabstimmung squaring (adjustment, agreement, reconciliation) of accounts, accounting equation;
• monatliche Kontenabstimmung monthly reconciliation;
• Kontenabweichung discrepancy between two accounts;
• Kontenanalyse account analysis;
• Kontenaufgliederung account classification (dissection, analysis), breakdown (US) (dissection, Br.) of accounts;
• Kontenausgleich squaring of accounts, fan-out;
• Kontenbearbeiter accounts supervisor;
• Kontenberechnung computation of accounts;
• Kontenbewegung changes in accounts;
• Kontenbewertung appreciation of accounts;
• Kontenblatt accounting form;
• Kontendotierung allocation of accounts;
• Konteneinlagen account deposits;
• Konteneinteilung classification of accounts;
• automatische Kontenerhöhungen bank accruals;
• Kontenfälschung manipulation (falsification) of accounts;
• Kontenfreigabe release of blocked accounts;
• Kontenführung accounting, accountancy, bookkeeping;
• bei der Kontenführung Unregelmäßigkeiten begehen to tamper with (cook) the accounts;
• Kontenglattstellung adjustment (squaring) of accounts;
• Kontengliederung classification of accounts;
• Kontengruppe group of accounts;
• Konteninhaber holder of a [banking] account, account holder, depositor, customer [of a bank];
• Kontenplan chart (schedule) of accounts;
• Kontenrahmen standard chart (frame) of accounts, accounting plan;
• funktionale Kontenrechnung functional accounting;
• Kontenregulierung adjustment (squaring) of accounts. -
126 Bücher
Bücher npl RW books, ledgers • Bücher prüfen RW audit • Bücher revidieren RW audit • die Bücher abschließen RW balance the books, rule off • die Bücher frisieren RW (infrml) fiddle accounts, manipulate accounts, (infrml) cook the books • in den Büchern RW in the books* * *npl < Rechnung> books, ledgers ■ Bücher prüfen < Rechnung> audit ■ Bücher revidieren < Rechnung> audit ■ die Bücher abschließen < Rechnung> balance the books, rule off ■ die Bücher frisieren infrml < Rechnung> fiddle accounts infrml, manipulate accounts, cook the books infrml ■ in den Büchern < Rechnung> in the books* * *Bücher
books, accounts, business records;
• bei Abschluss unserer Bücher in closing our books;
• mit Ihren Büchern übereinstimmend conformably to your books;
• neu erschienene Bücher new publications;
• frisierte Bücher cooked accounts;
• nachlässig (unordentlich) geführte Bücher slovenly kept books, books in disorder;
• öffentliche Bücher public registers;
• ungeprüfte Bücher unaudited accounts;
• gesetzlich vorgeschriebene Bücher statutory books;
• Bücher und Geschäftspapiere books and records;
• Bücher abschließen to balance (close) the books;
• in den Büchern ausweisen to carry in the books;
• Bücher in Ordnung befinden to find accounts straight;
• nicht vorrätige Bücher auf Wunsch bestellen to obtain books to special order;
• Bücher auf den neuesten Stand bringen to keep the books up to date;
• Bücher einsehen to inspect the books;
• Bücher fälschen (frisieren) to doctor (cook, manipulate) accounts;
• Bücher führen to keep separate accounts, to maintain records;
• getrennte Bücher führen to keep separate accounts;
• Bücher in Euro führen to keep accounts in euros;
• Bücher in Bausch und Bogen kaufen to buy a job lot of books;
• Bücher prüfen to audit the accounts (books), to examine the books;
• Bücher schließen to close the books;
• Bücher verramschen to knock down books;
• Bücher zur Revision vorlegen to produce accounts for inspection;
• Umbuchung in den Büchern vornehmen to effect a transfer in the books;
• Bücherabschluss balancing (closing) the books, rest, (vor dem Jahresende) interim closing;
• Bücherauktion trade sale;
• Bücherauslage (Geschäft) bookstand;
• Bücherbestand book stock;
• Bücherbestellzettel (Bibliothek) request slip, book order form;
• Bücherbus mobile library, bookmobile (US). -
127 account
noun1) (Finance) Rechnung, diekeep accounts/the accounts — Buch/die Bücher führen
on account — auf Rechnung; a conto
on one's [own] account — auf eigene Rechnung; (fig.) von sich aus
2) (at bank, shop) Konto, das3) (statement of facts) Rechenschaft, diegive or render an account for something — über etwas (Akk.) Rechenschaft ablegen
4) (consideration)take account of something, take something into account — etwas berücksichtigen
take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen
on no account, not on any account — auf [gar] keinen Fall
5) (importance)of little/no account — von geringer/ohne Bedeutung
6) (report)an account [of something] — ein Bericht [über etwas (Akk.)]
give a full account of something — ausführlich über etwas (Akk.) berichten
Phrasal Verbs:- academic.ru/83952/account_for">account for* * *1) (an arrangement by which a person keeps his money in a bank: I have( opened) an account with the local bank.) die Rechnung2) (a statement of money owing: Send me an account.) Geschaftsbücher3) (a description or explanation (of something that has happened): a full account of his holiday.) das Konto4) (an arrangement by which a person makes a regular (eg monthly) payment instead of paying at the time of buying: I have an account at Smiths.) Kundenkonto5) ((usually in plural) a record of money received and spent: You must keep your accounts in order; ( also adjective) an account book.) der Bericht•- accountancy- accountant
- account for
- on account of
- on my/his etc account
- on my/his account
- on no account
- take something into account
- take into account
- take account of something
- take account of* * *ac·count[əˈkaʊnt]I. nby [or from] all \accounts nach allem, was man so hörtby his own \account eigenen Aussagen zufolgeto have an \account with a bank ein Konto bei einer Bank habento draw money out of [or withdraw money from] an \account Geld von einem Konto abhebencurrent BRIT [or AM checking] \account (personal) Girokonto nt; (business) Kontokorrentkonto nt fachsprjoint \account Gemeinschaftskonto ntsecurities \account Depot ntNOW \account AM zinstragendes Kontostatement of \account Kontoauszug mto be on one's \account money auf dem Konto seinto open/close an \account [with sb] ein Konto [bei jdm] eröffnen/auflösento pay sth into [or AM, AUS deposit sth in] an \account etw auf ein Konto überweisen; (in person) etw auf ein Konto einzahlenwill that be cash or \account? zahlen Sie bar oder geht das auf Rechnung?to buy sth on \account BRIT etw auf Kredit kaufento have an \account with sb bei jdm auf Rechnung kaufento put sth on [or charge sth to] sb's \account etw auf jds Rechnung setzen, jdm etw in Rechnung stellen▪ \accounts pl [Geschäfts]bücher pl\accounts payable Kreditoren pl, Verbindlichkeiten pl\accounts receivable Forderungen pl, Außenstände plcapital \account Darstellung f des Kapitalverkehrs mit dem Auslandcurrent \account balance of payments Saldo m der Leistungsbilanzperiod of \account FIN, ECON Geschäftsjahr ntto keep an \account of sth über etw akk Buch führen6. STOCKEXtrading [or dealing] for the \account [or \account trading] Wertpapiergeschäfte, bei denen Auslieferung und Abrechnung der Papiere am nächsten Abrechnungstermin erfolgtrolling \account Erfüllung von Börsengeschäften zu einem späteren, entweder feststehenden oder vereinbarten Terminto take sth into \account [or to take \account of sth] etw berücksichtigen [o in Betracht ziehen]to take into \account that... berücksichtigen [o in Betracht ziehen], dass...to take no \account of sth [or to leave sth out of [the] \account] etw nicht berücksichtigen, etw außer Acht lassen9. (reason)on that \account I think... aus diesem Grund schlage ich vor,...on my/her/his \account meinet-/ihret-/seinetwegenon no [or not on any] \account auf keinen Fall, unter keinen Umständento be of little \account von geringer Bedeutung seinto be of no \account keinerlei Bedeutung habenon one's own \account auf eigenes Risikoaction for an \account Rechnungslegungklage f13.▶ to be called [or brought] to \account [for sth] [für etw akk] zur Verantwortung [o Rechenschaft] gezogen werden▶ to give a good \account of oneself eine gute Figur abgeben; (in a fight, competition) sich akk wacker schlagento \account oneself fortunate sich akk glücklich schätzenI would \account it an honour if... es wäre mir eine Ehre,...III. vi1. (explain)there's no \accounting for taste[s] über Geschmack lässt sich streiten2. (locate)▪ to \account for sb jds Verbleib klären3. (make up)▪ to \account for sth:students \account for the majority of our customers Studenten machen den größten Teil unserer Kundschaft aus4. (bill)▪ to \account for sth etw mit einberechnen* * *[ə'kaʊnt]1. n1) Darstellung f; (= report) Bericht mto keep an account of one's expenses/experiences — über seine Ausgaben Buch führen/seine Erlebnisse schriftlich festhalten
by or from all accounts —
by your own account — nach Ihrer eigenen Darstellung, nach Ihren eigenen Angaben
to give an account of sth — über etw (acc) Bericht erstatten
to give a good account of oneself — sich gut schlagen
to be called or held to account for sth — über etw (acc) Rechenschaft ablegen müssen
2)(= consideration)
to take account of sb/sth, to take sb/sth into account — jdn/etw in Betracht ziehento take no account of sb/sth, to leave sb/sth out of account — jdn/etw außer Betracht lassen
on no account, not on any account — auf (gar) keinen Fall
on this/that account — deshalb, deswegen
on my/his/their account — meinet-/seinet-/ihretwegen
3) (= benefit) Nutzen mto turn sth to (good) account — (guten) Gebrauch von etw machen, etw (gut) nützen
4)(= importance)
of little account — von geringer Bedeutung5) (FIN, COMM) (at bank, shop) Konto nt (with bei); (= client) Kunde m, Kundin f; (= bill) Rechnung fto win sb's account — jdn als Kunden gewinnen
£50 on account — £ 50 als Anzahlung
account payee only (Brit) — nur zur Verrechnung
to keep the accounts — die Bücher führen, die Buchführung machen
2. vt(form: consider) erachten als* * *account [əˈkaʊnt]account o.s. lucky sich glücklich schätzen;be accounted a genius als Genie geltenB v/i1. account (to sb) for (jemandem) Rechenschaft ablegen über (akk), sich (jemandem gegenüber) verantworten für2. die Verantwortung tragen, verantwortlich sein ( beide:for für)3. erklären, begründen ( beide:for akk):how do you account for that? wie erklären Sie sich das?;that accounts for it das erklärt die Sache;there is no accounting for tastes über (den) Geschmack lässt sich nicht streiten, die Geschmäcker sind verschiedenthis region alone accounts for some 20% of the whole populationC s1. WIRTSCHa) Berechnung f, Rechnung fb) pl Geschäftsbücher plc) pl (Rechnungs-, Jahres)Abschluss md) Konto n:have no money in one’s account kein Geld auf dem Konto haben;hold an account with ein Konto haben bei;pay sth into one’s account etwas auf sein Konto einzahlen;2. Rechenschaft f, Rechenschaftsbericht m:a) jemanden zur Rechenschaft ziehen ( for wegen),b) mit jemandem abrechnen ( for wegen);give (an) account of Rechenschaft ablegen über (akk)( → C 3);give a good (bad) account of o.s.a) sich von seiner guten (schlechten) Seite zeigen,b) gut (schlecht) abschneiden;3. Bericht m, Darstellung f, Beschreibung f, auch (künstlerische) Interpretation:give an account of Bericht erstatten über (akk)( → C 2)4. Liste f, Verzeichnis n:keep an account of Buch führen über (akk)5. Erwägung f, Berücksichtigung f:leave out of account außer Betracht lassen;take account of, take into account Rechnung tragen (dat), in Betracht oder Erwägung ziehen, einkalkulieren, berücksichtigen;on account of wegen, aufgrund von (od gen);on his account seinetwegen;on my mother’s account wegen meiner Mutter, mit Rücksicht auf meine Mutter;on one’s own account von sich aus (→ Bes Redew);on no account, not on any account auf keinen Fall, unter keinen Umständen;on all accounts auf jeden Fall, unbedingt6. Wert m, Wichtigkeit f, Bedeutung f, Ansehen n, Geltung f:of no account unbedeutend, ohne Bedeutung, wertlos7. Gewinn m, Vorteil m:find one’s account in sth bei etwas profitieren oder auf seine Kosten kommen;put ( oder turn) sth to (good) account sich etwas zunutze machen, Kapital schlagen aus etwas, Nutzen ziehen aus etwasBesondere Redewendungen: account carried forward Vortrag m auf neue Rechnung;accounts payable Verbindlichkeiten, (Bilanz) US Kreditoren;accounts receivable Außenstände, (Bilanz) US Debitoren;buy for the account (Börse) auf Termin kaufen;carry to account in Rechnung stellen;carry to a new account auf neue Rechnung vortragen;for account only nur zur Verrechnung;for the account of another auf fremde Rechnung;for one’s own account auf eigene Rechnung;for the account and risk of für Rechnung und Gefahr von (od gen);a) auf Rechnung,b) auf Abschlag, als Anzahlung;on one’s own accounta) auf eigene Rechnung,b) auf eigene Gefahr;payment per account Saldozahlung f;place ( oder put) sth to sb’s account jemandem etwas berechnen oder in Rechnung stellen; → render A 10acc. abk3. accordingacct. abk2. accountant* * *noun1) (Finance) Rechnung, diekeep accounts/the accounts — Buch/die Bücher führen
settle or square accounts with somebody — (lit. or fig.) mit jemandem abrechnen
on account — auf Rechnung; a conto
on one's [own] account — auf eigene Rechnung; (fig.) von sich aus
2) (at bank, shop) Konto, das3) (statement of facts) Rechenschaft, diegive or render an account for something — über etwas (Akk.) Rechenschaft ablegen
take account of something, take something into account — etwas berücksichtigen
take no account of something/somebody, leave something/somebody out of account — etwas/jemanden unberücksichtigt lassen od. nicht berücksichtigen
on no account, not on any account — auf [gar] keinen Fall
5) (importance)of little/no account — von geringer/ohne Bedeutung
6) (report)an account [of something] — ein Bericht [über etwas (Akk.)]
give a full account of something — ausführlich über etwas (Akk.) berichten
by or from all accounts — nach allem, was man hört
Phrasal Verbs:* * *n.Berechnung f.Bericht -e m.Konto -s n.Rechnung -en f.Wert -e m. -
128 regnskab
account, balance sheet, tally* * *(et -er) account(s);( selskabs balance) balance sheet;( mellemværende i spil) score;(fig: for ens synder etc) reckoning;[ regnskabets dag (el. time)] the day of reckoning;[ afgøre sit regnskab med] settle one's account with,(fig) settle accounts with;[ aflægge regnskab] give (, F: render) an account,( ved generalforsamling) present the accounts;[ aflægge regnskab for] give (, F: render) an account of, account for;[ fremlægge regnskab] present the accounts;[ føre regnskab] keep (the) accounts,( i kortspil) keep the score;[ føre regnskab med] keep an account of;[ gennemgå regnskabet] go over (el. examine) the accounts;( revidere regnskabet) audit the accounts;[ gøre regnskab for] give an account of, account for;[ gøre et regnskab op] make up (el. balance) an account,(fig) settle an old score;[ opstille et regnskab] draw up a statement of accounts;[ kræve én til regnskab] call somebody to account; bring somebody to book;[ stå til regnskab for] account for, answer for.
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