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1 Vermögensanmeldung
Vermögensanmeldung
declaration of property;
• Vermögensansammlung capital accumulation;
• Vermögensanspruch possessory title;
• Vermögensanteil share in (slice of, proportion of) property, proprietary (ownership) interest;
• frei verfügbarer Vermögensanteil (Erblasser) disposable portion;
• j. von einem Vermögensanteil ausschließen to cut s. o. out of one’s property;
• Vermögensaufbau asset structure;
• Vermögensaufgabe relinquishment of one’s property;
• Vermögensaufnahme valuation of property, (Steuer) assessment of property;
• Vermögensaufsicht property control (custodian);
• Vermögensaufstellung statement (inventory, listing, US) of one’s property, property statement (status), statement of assets and liabilities, (Gemeinschuldner) statutory statement of affairs (Br.);
• frisierte Vermögensaufstellung write-up (US);
• Vermögensaufstellung einreichen to file a schedule of assets and liabilities;
• Vermögensaufzehrung negative savings;
• Vermögensauseinandersetzung partition (division) of an estate;
• Vermögensauskunft status enquiry;
• Vermögensausweis statement of assets and liabilities, financial condition (position);
• Vermögensbefugnis (Geschäftsführer) power of appointment;
• Vermögensbegründer creator of wealth;
• Vermögensbelastung charge on property (Br.), encumbrance;
• Vermögensberater property finance consultant, investment (estate) adviser, security (stock, US) analyst;
• Vermögensberatung security advice, investment counselling;
• Vermögensberatungsgesellschaft investment house (counselling firm);
• Vermögensberatungsvertrag investment advisory agreement (contract);
• Vermögensberechnung valuation of property, (Steuer) assessment of property;
• Vermögensbeschlagnahme distraint (attachment) of property, confiscation of (seizure of the) assets, (Arrestverfahren) seizure of property;
• Vermögensbesitz ownership of wealth;
• Vermögensbesitzer property owner;
• Vermögensbestand (Konkursfall) available assets;
• Vermögensbestandteil individual asset, property item;
• Vermögensbesteuerung taxation of property, (verschärft) conscription of wealth;
• nicht ausgeschüttete Vermögensbeträge (Treuhänder) undistributed funds;
• Vermögensbewegung capital movement;
• Vermögensbewertung valuation of property, property valuation, (Steuer) property appraisal, assessment of property;
• Vermögensbilanz statement of one’s property (assets and liabilities), property balance, net asset position (US), statement of [charges in] financial position, (Gemeinschuldner) statutory statement of affairs (Br.);
• Vermögensbildung accumulation of capital (assets), wealth creation (formation);
• betriebliche Vermögensbildung staff capital formation;
• Vermögensbindung immobilization of funds;
• Vermögensdefizit deficiency of assets;
• Vermögensdisposition disposing (disposal) of property;
• periodenübergreifender Vermögenseffekt distributed lag;
• Vermögenseinbuße loss of property;
• Vermögenseinnahmen, Vermögenseinkünfte proprietor’s (investment, unearned) income, income of property;
• Vermögenseinziehung forfeiture of one’s (confiscation of) property;
• Vermögenserfassung registration of property;
• Vermögenserklärung declaration of property, property statement;
• Vermögenserschleichung mittels vorsätzlicher Täuschung obtaining property by false representation;
• Vermögenserträgnisse rents, issues and profits, investment income, wealth flow;
• Vermögenserwerb acquisition of property;
• zukünftiger Vermögenserwerb future-acquired property;
• besonders bezeichneter Vermögensfonds particular fund;
• Vermögensfonds Treuhändern anvertrauen to commit a fund to the care of trustees;
• Vermögensfreigabe release of property;
• Vermögensfreigabe anordnen to release an attachment;
• Vermögensfreigabe nicht gestatten (gewähren) to withhold release of property;
• Vermögensgattung type of property;
• Vermögensgegenstand asset, item of property;
• rückerstatteter Vermögensgegenstand restituted property;
• Vermögensgegenstand veräußern to dispose of an asset. -
2 passivo
1. adj passive2. m grammar passivefinance liabilities pl* * *passivo agg.1 passive (anche gramm.): ha spesso un atteggiamento troppo passivo, he's often too passive; resistenza passiva, passive resistance; ubbidienza passiva, passive obedience; (gramm.) voce passiva, passive voice; (gramm.) verbo passivo, passive verb2 (comm.) passive, debit (attr.), in the red (pred.), unprofitable: bilancio (in) passivo, debit balance; società passiva, company in the red; investimento passivo, unprofitable investment // (fin.): obbligazione passiva, passive bond; operazione di credito passiva, borrowing transaction◆ s.m.1 (gramm.) passive2 (comm.) indebtedness, liabilities (pl.), deficit: passivo di una società, company's liabilities; passivo prevedibile, deficit to be expected; il passivo supera l'attivo, the liabilities exceed the assets; accertare il passivo, to ascertain liabilities; registrare una voce al passivo, to enter an item on the debit side // in passivo, passive (o in the red): essere in passivo, to be in the red // (dir.) passivo del fallimento, bankruptcy liabilities3 (sport) points (scored) against (pl.), losses (pl.): l'anno si è chiuso con un pesante passivo per la squadra, the year ended with heavy losses for the team.* * *[pas'sivo] passivo (-a)1. agg2. sm1) Gramm passive2) Econ debit, (complesso dei debiti) liabilities pl* * *[pas'sivo] 1.1) (che subisce) [persona, resistenza] passive; [compiacenza, sottomissione] supinefumo passivo — passive o slipstream smoking
2) ling. passive3) econ.2.interesse passivo — debt o red ink interest
sostantivo maschile1) ling. passiveal passivo — in the passive, passively
registrare qcs. al passivo — to enter on the debit side
* * *passivo/pas'sivo/1 (che subisce) [persona, resistenza] passive; [compiacenza, sottomissione] supine; fumo passivo passive o slipstream smoking2 ling. passive1 ling. passive; al passivo in the passive, passively -
3 Passivposten
m WIRTS. debit item* * *der Passivpostendebit item; liability item;die Passivpostenliabilities (Pl.)* * *Pạs|siv|pos|tenm (COMM)debit entry* * *Pas·siv·pos·tenm ÖKON debit item* * *der (Kaufmannsspr.) liability* * ** * *der (Kaufmannsspr.) liability* * *(Kontoführung) m.debit item n. -
4 Sichtgeschäft
Sichtgeschäft
(Warenmarkt) forward transaction;
• Sichtguthaben (Bilanz) credit balance maintained;
• Sichtkartei visible card index;
• Sichtkurs (Devisen) sight (demand) rate;
• Sichtpapier sight item, demand paper (instrument);
• Sichttage days of grace;
• Sichttratte sight bill (draft), promissory note payable on demand, cash order (Br.);
• Sichtverbindlichkeiten liabilities due on presentation, sight liabilities, liabilities payable on demand. -
5 Bilanzposten
Bilanzposten m RW balance-sheet item* * *m < Rechnung> balance-sheet item* * *Bilanzposten
heading of a balance sheet;
• schnell realisierbare (äußerst liquide) Bilanzposten quick items;
• wesentlicher Bilanzposten material item;
• konsolidierte Bilanzposten einer Konzerngesellschaft intercompany items;
• Bilanzposten unter verschiedenen Verpflichtungen verstecken to tuck away under sundry liabilities. -
6 Bilanzabschnitt
Bilanzabschnitt
balance-sheet section;
• Bilanzabschreibung depreciation;
• Bilanzabteilung auditing department;
• Bilanzanalyse analysis sheet, ratio (statement, US, analysis, breakdown, US, interpretation) of a balance sheet;
• Bilanzangaben balance-sheet data;
• Bilanzangaben über Forschungs- und Entwicklungskosten disclosure of research and development costs;
• Bilanzangaben über Forschungs- und Entwicklungsaufwand machen to disclose research and development costs;
• Bilanzaufbereitung preparation of a balance sheet;
• Bilanzaufsteller balance maker;
• Bilanzaufstellung [making up a] balance sheet;
• Bilanzausdruck balance-sheet term;
• Bilanzausgleich balancing adjustment;
• Bilanzausgleichsposten adjustment item;
• wesentliche Bilanzaussagen balance-sheet highlights;
• Bilanzausweitung expansion of the balance sheet;
• Bilanzauszug condensed (summarized) balance sheet, summary of assets and liabilities, statement of resources and liabilities (US);
• periodischer Bilanzauszug periodic summary;
• Bilanzbereinigung exorcizing the balance sheet;
• Bilanzbericht balance-sheet record;
• Bilanzberichtigungen debit and credit memoranda;
• Bilanzbewertung assessment of a balance sheet;
• Bilanzbewertung vornehmen to assess a balance sheet;
• Bilanzbogen balance sheet;
• monatlicher Bilanzbogen monthly balance sheet;
• Bilanzbuch audit book;
• Bilanzbuchhalter balance clerk, accountant;
• Bilanzbuchhaltung auditing departament;
• Bilanzduplikat einreichen to send a copy of the balance sheet;
• Bilanzeinzelheiten balance-sheet items;
• Bilanzentwicklung growth of balance sheet, balance sheet development;
• Bilanzentwurf tentative balance sheet;
• Bilanzergebnis positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanzergebnis veröffentlichen to make the balance sheet public;
• Bilanzerklärung making up a balance sheet, statement of application of funds (US);
• Bilanzerläuterungen balance-sheet notes;
• Bilanzexperte, Bilanzfachmann accounting practitioner;
• Bilanzfachsprache balance-sheet terminology;
• Bilanzfälschung window dressing, falsification (fabrication) of a balance sheet;
• Bilanzfrisur tampering with a balance sheet, window dressing;
• Bilanzgenehmigung approval of a balance sheet;
• Bilanzgestaltung balance-sheet layout;
• Bilanzgewinn [disposable] profit, profit as shown in the balance (available for dividend);
• Bilanzgleichung balance-sheet equation;
• Bilanzgliederung balance-sheet structure. -
7 saldo
1. adj steady, securefig essere saldo nelle proprie convizioni be unshakeable in one's beliefstenersi saldo hold on tight2. m paymentin svendita sale item( resto) balancesaldi pl di fine stagione end-of-season salesarticolo in saldo sale itemsaldo attivo net assetssaldo passivo net liabilities* * *saldo agg.1 firm, solid, steady: un muro saldo, a solid wall; lo sgabello mi sembra poco saldo, the stool seems a bit shaky (o rickety); una presa salda, a firm grip; tenersi saldo, to stand firm3 (fig.) firm, steadfast, staunch: una salda amicizia, a staunch (o strong) friendship; essere saldo nei propri principi, to be resolute (o firm) in (o to stick to) one's principles: portare salde argomentazioni in favore di qlcu., qlco., to put forward solid arguments in favour of s.o., sthg.saldo s.m.1 ( pareggiamento) balance; ( importo residuo) settlement, payment, balance, quittance // (comm.): saldo di un conto, settlement of an account; saldo di cassa, cash balance; a saldo di, in (full) settlement of; versare una somma a saldo, to pay in a sum in settlement // (econ.): saldo attivo, a credito, credit balance; saldo passivo, a debito, debit (o loss) balance; saldo attivo della bilancia commerciale, trade surplus; saldo attivo con l'estero, balance of payments surplus; saldo di chiusura, ending (o closing) balance; saldo negativo, balance deficit // (banca): saldo scoperto, outstanding balance; l'estratto conto presenta un saldo di..., the statement of account shows a balance of...; il saldo del conto è di Ј 10, the balance of the account stands at Ј 10 // (stat.) saldo globale, overall balance2 ( ultima parte) balance, rest: (comm.) spedire il saldo della merce per ferrovia, to forward the balance (o rest) of the goods by rail3 (estens.) sale; ( rimanenze) leftover stock: saldi di fine stagione, end-of-season sales; aspetto i saldi per fare i miei acquisti, I'm waiting for the sales before I buy anything; saldo per liquidazione, closeout (o closing out) sale; prezzi di saldo, bargain prices.* * *I ['saldo]1) (resistente) [muro, appoggio] solid, sturdymantenere i nervi -i — to keep one's nerve, to steady one's nerves
2) fig. (forte) [ legame] strong, secure; [ amicizia] permanent; (incrollabile) [ fede] steady; (irremovibile) [ principio] steadfast, unshak(e)able, unshakenII ['saldo]restare saldo nelle proprie convinzioni — to hold firm to one's beliefs, to be steadfast in one's belief
sostantivo maschile1) banc. comm. (differenza) balancesaldo attivo, passivo — credit, debit balance
2) (ammontare dovuto) settlement, payment, quittance3) (svendita) sale-i estivi, invernali — summer, January sales
l'ho comprato ai -i — I bought it at o in the sales
* * *saldo1/'saldo/1 (resistente) [muro, appoggio] solid, sturdy; non è saldo sulle gambe he's not very steady on his feet; tienti saldo! hold on tight! avere nervi -i to have steady nerves; mantenere i nervi -i to keep one's nerve, to steady one's nerves2 fig. (forte) [ legame] strong, secure; [ amicizia] permanent; (incrollabile) [ fede] steady; (irremovibile) [ principio] steadfast, unshak(e)able, unshaken; restare saldo nelle proprie convinzioni to hold firm to one's beliefs, to be steadfast in one's belief.————————saldo2/'saldo/sostantivo m.2 (ammontare dovuto) settlement, payment, quittance; versare il saldo to pay the balance; ricevuta a saldo del conto received in full and final payment3 (svendita) sale; vestiti in saldo sale clothes; questa giacca è in saldo this jacket is on sale; fare i -i to have o hold a sale; ci sono i -i the sales are on; -i estivi, invernali summer, January sales; l'ho comprato ai -i I bought it at o in the sales. -
8 Depositen
Depositen pl BANK deposits* * *pl < Bank> deposits* * *Depositen
deposits, money on deposit, deposited funds;
• sofort fällige Depositen demand deposits (US);
• nicht in Anspruch genommene Depositen unclaimed deposits;
• durch effektive Einlagen geschaffene Depositen primary deposits (US);
• für einen Lombardkredit hinterlegte Depositen derivative deposits;
• kurzfristige Depositen deposits at short notice;
• zentralbankfähige Depositen eligible liabilities;
• Depositen zur Einziehung deposits for collection;
• Depositen mit Kündigungsfrist long-term deposits;
• Depositenabteilung deposit department (division);
• Depositenbankgeschäft commercial banking;
• Depositen einlagen, Depositengelder consigned (trust, deposit, Br.) money;
• befristete Depositengelder deposits with a fixed period, term (time, US) deposits;
• Depositengeschäft acceptance of deposits, deposit banking, depositing business;
• Depositenguthaben bank deposit, deposit in a bank;
• Depositeninhaber depositor;
• Depositenkapital deposited funds;
• Depositenkasse deposit and consignment office, (Bankfiliale) branch [office], deposit society (Br.), neighbo(u)rhood bank branch (US), suboffice;
• Depositenkonto bank (deposit) account, depositors’ ledger;
• Depositenkonto mit festgesetzter Fälligkeit fixed deposit account;
• Depositenkonto mit vereinbarter Kündigungsfrist deposit account at notice;
• Depositenkunde depositor;
• Depositenposten deposit item;
• Depositenschein certificate of deposit (US), deposit receipt (certificate, US, slip, US), safe custody receipt;
• Depositenstelle branch [office];
• Depositenumlaufsmittel deposit currency;
• Depositenversicherung deposit (safe-deposit box) insurance, bank guarantee (guaranty, US);
• Depositenvolumen total deposits;
• Depositenzinssatz deposit rate;
• Depositenzunahme deposit growth. -
9 Soll
Soll n GEN debit • im Soll 1. GEN (infrml) in the red, (infrml) below the line; 2. RW on the debit side* * *n < Geschäft> debit ■ im Soll 1. < Geschäft> in the red infrml, below the line infrml ; 2. < Rechnung> on the debit side* * *Soll
debit [account], debit (debtor’s) side, (Liefersoll) delivery quota, (Produktion) target;
• Soll und Haben debit and credit, assets and liabilities, account;
• im Soll buchen to enter on (carry to) the debit side, to debit;
• sein Soll erfüllen to fulfil(l) one’s quota;
• im Soll stehen to be on the debit side;
• Soll übererfüllen to overfill planned targets;
• hinter dem Soll zurückbleiben (Produktion) to fall short of the target;
• Sollarbeitsstunden nominal manhours;
• Sollaufkommen budgeted yield;
• Sollausgaben budgeted expenditure;
• Sollbestand calculated number, target inventory, (Lager) nominal balance;
• Sollbuchung debit balance (entry), (Bank) bank debit;
• Solleinnahmen supposed (estimated) receipts;
• Solletat estimates, budgeted receipts;
• Sollfertigungszeit standard labo(u)r time;
• Soll-Ist-Kostenvergleich required and actual cost accounting;
• Soll-Ist-Vergleich budget versus actual comparison;
• Sollkosten budget (estimated, target) costs;
• Sollkostenrechnung budget accounting;
• Sollleistung standard of performance, standard output, planned target;
• Sollmarge target margin;
• Sollmaß basic (nominal) size;
• Sollmenge (Produktion) target;
• Sollmiete rent receivable;
• Sollposten debit item, entry on the debit side;
• Sollsaldo debit balance;
• Sollsaldo abdecken to cover a short account;
• Sollseite debit [side];
• Sollspalte debit column;
• Sollspanne target rate of return;
• Sollstärke (Marine) establishment;
• Sollumsätze debit transactions;
• Sollvorgaben im Verkauf sales (marketing) quota;
• Sollvorschrift directory statute;
• Sollzahlen target figures;
• Sollziffer standard;
• Sollzinsen interest on debit balance, debt (debit, red) interest, debtor interest rates;
• Soll- und Habenzinsen interest pro and contra;
• Soll zinsnummern, Sollzinszahlen red numbers, debit products (Br.);
• Sollzinssatz debit (debtor) interest rate;
• Sollzustand target situation. -
10 Kapitalstärke
Kapitalstärke
financial strength, sound financial position;
• Kapitalsteuer capital levy, tax on capital;
• vom Finanzamt zurückzuerstattender Kapitalsteueranteil net rate of tax (Br.);
• Kapitalsteuerung investment control;
• Kapitalstock capital fund;
• Kapitalstrom capital flow;
• Kapitalströme umleiten (umlenken) to redirect capital;
• Kapitalstruktur capital (financial) structure, capital position (construction);
• Kapitalstrukturschema set-up;
• Kapitalstrukturverhältnis capital structure ratio;
• Kapitalsuche search for capital;
• auf Kapitalsuche sein to scratch around for funds;
• Kapitalsumme capital [sum], principal, (Versicherung) insurance principal;
• Kapitaltilgung redemption of principal, capital redemption;
• Kapitaltransaktion capital transaction;
• Kapitaltransfer[ierung] transfer of capital [stock], capital transfer;
• Kapitalübernahmeplan für Arbeitnehmer employee stock ownership plan (US);
• Kapitalüberschuss redundant capital, capital surplus (US);
• Kapitalüberschussposten capital surplus item (US);
• Kapitalübertragung, Kapitalüberweisung transfer of capital [stock], remittance of capital, capital transfer;
• Kapitalumdisposition reinvestments, capital movement;
• Kapitalumdispositionen vornehmen to reinvest;
• Kapitalumgruppierung regrouping of capital;
• Kapitalumlauf circulation of capital;
• Kapitalumlenkung redirection of capital;
• Kapitalumschichtung regrouping of capital;
• Kapitalumschlag capital sales (turnover);
• Kapitalumschlagshäufigkeit sales volume rate, total assets turnover;
• Kapitalumschlagsplatz financial centre (Br.) (center, US);
• Kapitalumschlagsverhältnis capital turnover rate;
• Kapitalumstellung (AG) reorganization;
• Kapitalumstrukturierung capital reconstruction;
• Kapitalveränderung capital change;
• Kapitalverbindlichkeit capital liability (commitment);
• Kapitalverbindungen capital connections;
• Kapitalverbrauch capital consumption;
• Kapitalverflechtung[en] capital (financial) interrelation, capital link (connections), interlacing of capital;
• internationale Kapitalverflechtung interpenetration of capital markets;
• Kapitalverflüssigung liberation of capital;
• Kapitalverhältnis capital ratio;
• Kapitalverkehr movement of capital, capital movement (transactions);
• freier Kapitalverkehr free movement of capital;
• Kapitalverkehr beschränken to restrict the free movement of capital;
• Kapitalverkehrssteuer [etwa] transfer tax (US), transfer stamp tax (Br.);
• Kapitalverknappung tightness of money, lack of capital;
• Kapitalverlagerung capital flow, shifting of capital;
• Kapitalverlust capital loss, leakage;
• Kapitalverlustkonto capital loss account;
• Kapitalverlustreserve investment reserve fund;
• Kapitalvermehrung increase of share capital (Br.) (capital stock, US);
• Kapitalverminderung writing off, cut (impairment) of capital, capital reduction (US);
• Kapitalvermögen property of a capital nature, funded property, capital assets (sum), wealth fund, (Einkommensteuerformular) shares and securities, (Kapitalanlagegesellschaft) investment estate;
• Kapitalverpfändungen charges on capital;
• wechselseitige Kapitalverpflechtung cross ownership;
• Kapitalverpflichtungen capital liabilities (commitments), deficiency to owners;
• Kapitalverschlechterung capital impairment;
• Kapitalverschleiß capital depreciation;
• Kapitalverschuldung capital liability;
• Kapitalversicherung endowment insurance (assurance, Br.);
• Kapitalversicherung auf den Erlebensfall pure endowment insurance (assurance, Br.);
• Kapitalversicherung mit bestimmter Verfallzeit insurance for a fixed term;
• Kapitalversicherungsgesellschaft stock insurance corporation (US);
• Kapitalversorgung provision (supply) of capital, capital supply;
• Kapitalverteilung distribution of capital, (Anlagen zu Kapital) current ratio;
• Kapitalverwaltung fund administration, cash management;
• Kapitalverwaltungsgesellschaft investment trust;
• Kapitalverwässerung watering of stock, stock watering;
• Kapitalverwendung capital appropriation, employment of capital, application (employment) of funds;
• anderweitige Kapitalverwendung displacement of funds;
• Kapitalverwendungsnachweis statement of application of funds, capital reconciliation statement (Br.);
• Kapitalverwertung capital investment;
• Kapitalverzehr depreciation of capital, capital depreciation (consumption). -
11 Passivkonto
Passivkonto n RW liability account (wächst an durch Zugänge auf der Passivseite: Schulden, Rückstellungen, Positionen des Eigenkapitals)* * *Passivkonto
(Bilanz) liability account;
• Passivlegitimation passive title (Scot.), liability (capacity) to be sued (US);
• Passivmasse debts due to us, liabilities, accounts payable (US);
• Passivobligationen passive bonds;
• Passivposten debit item;
• Passivposten der Rechnungsabgrenzung deferred credits [to income] (US), deferred income. -
12 sopravvenienza
sopravvenienza s.f.1 (non com.) sudden occurrence, unexpected event2 (econ.) contingency; ( di bilancio) contingent item: sopravvenienza attiva, windfall gain (o profit); sopravvenienza passiva, windfall loss; sopravvenienze attive, contingent assets (o casual profits); sopravvenienze passive, contingent liabilities (o casual losses).* * *[sopravve'njɛntsa]sostantivo femminile (di fatto, disgrazia) sudden occurrence* * *sopravvenienza/sopravve'njεntsa/sostantivo f.(di fatto, disgrazia) sudden occurrence. -
13 Indossamentsverbindlichkeiten aus weitergegebenen Wechseln
Indossamentsverbindlichkeiten fpl aus weitergegebenen Wechseln BANK, FIN, RW endorsements (liabilities arising out of the endorsement of rediscounted bills; ein Posten ‚unter dem Strich’ in der Bankbilanz; item on the balance sheet ‘below the line’)Business german-english dictionary > Indossamentsverbindlichkeiten aus weitergegebenen Wechseln
-
14 obligaciones vencidas
• past due liabilities• past due note• past-due item -
15 pasivo sobrevencido
• past due liabilities• past due note• past-due item
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