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1 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. -
2 Nebenstelle
Nebenstelle f 1. GEN suboffice; 2. KOMM telephone extension, telephone X, extension (telephone)* * ** * *Nebenstelle
(Bank) branch, suboffice, (Filiale) branch office, (Post) substation, (telecom.) [telephone] extension, (Vertretung) agency;
• Nebenstellennummer extension number;
• Nebenstraße bypass, by-lane, byroad, bystreet, secondary (ancillary) road, sideline, crossroad, branch road (US), sideline;
• Nebenstrecke byroute, (Bahn) loop [line], branch line, branch railroad (US);
• Nebentätigkeit subsidiary activity, sideline;
• Nebenurkunden supporting documents;
• Nebenverbraucher secondary consumer;
• Nebenverdienst incidental (subsidiary) source of income, incidental (subsidiary) earnings, additional income, perquisites (Br.), perks (Br. sl.), extra profit;
• Nebenvereinbarung subagreement, [collateral] covenant;
• Nebenverfahren ancillary (collateral) proceedings;
• Nebenvergünstigungen fringe (ancillary) benefits, perquisites (Br.);
• Nebenverpflichtung deed of covenant;
• schuldrechtliche Nebenverpflichtung covenant in gross;
• Nebenversicherung collateral insurance;
• Nebenvertrag collateral (accessory, subsidiary) contract;
• vom Hauptvertrag unabhängiger Nebenvertrag separable contract;
• Nebenvormund joint guardian, coguardian;
• Nebenwerte (Kurszettel) sundry securities;
• Nebenwerte kaufen (Kapitalanleger) to move to the sidelines;
• Nebenwohnsitz additional dwelling;
• Nebenzweck by-end, secondary (ancillary) object. -
3 Einkaufsprogramm
Einkaufsprogramm
buying plan;
• Einkaufsprovision buying commission, commission on purchase;
• Einkaufspsychologie buying psychology;
• Einkaufsquelle source;
• Einkaufsrabatt purchase discount;
• Einkaufsrechnung purchase invoice, (Einkaufskommissionär) account purchases;
• Einkaufsrechnungspreis invoice cost;
• Einkaufsretouren purchase returns;
• Einkaufsretourenjournal purchase-returns journal;
• Einkaufsstadt business town;
• staatliche Einkaufsstelle state-buying agency;
• Einkaufsstraße shopping promenade;
• Einkaufstag shopping day;
• Einkaufstasche shopping basket (bag);
• Einkaufstätigkeit purchasing business, buying activity;
• Einkaufstour buying trip (spree);
• billige Einkaufstour cheap excursion;
• Einkaufsverband buying group (combine), purchasing association (combine);
• Einkaufsvereinigung buying association (combine);
• Einkaufsverfahren purchasing pattern;
• zurückhaltendes Einkaufsverhalten go-slow buying pattern;
• Einkaufsverhalten bei Haushaltsanschaffungen household purchasing behavio(u)r;
• Einkaufsverhältnisse buying conditions;
• Einkaufsvertrag buying contract;
• Einkaufsvertreter buying (purchasing) agent, buying representative;
• Einkaufsvertretung buying agency, market representation;
• Einkaufswägelchen basket cart, trolley;
• Einkaufswagen shopping trolley;
• Einkaufswert value at cost, cost (purchasing) value, acquisition cost;
• zum Einkaufswert einsetzen to value at cost;
• Einkaufszeit shopping hours;
• Einkaufszentrum discount department store (US), discount house (Br.) (store, US), shopping center (US) (centre, Br., mall, precinct), (außerhalb der Stadt) exurban shopping center (US) (centre, Br.), array of shops, shop array, supermarket;
• Einkaufszentrum mit begrenztem Warenangebot limited-range discounter;
• elektronischer Einkaufszettel electronic shopping list;
• Einkaufszwischenlandung shopping stopover. -
4 Erwerbsloser
Erwerbsloser
unemployed, non-employed person;
• Erwerbslosigkeit unemployment;
• Erwerbsminderung reduced working capacity;
• Erwerbspension working pension;
• Erwerbsperson gainfully employed person;
• unselbstständige Erwerbsperson salary (wage) earner;
• Erwerbspersonen nach Wirtschaftsbetrieben und Stellung im Beruf distribution of labo(u)r according to occupation;
• Erwerbspreis purchase price, actual cost;
• zum Erwerbspreis at cost;
• Erwerbsquelle source of income, means of living (livelihood);
• reine Erwerbsquelle potboiler;
• unsichere Erwerbsquelle precarious living;
• Erwerbsquote activity rate;
• Erwerbssinn business sense;
• Erwerbssteuer profit tax. -
5 Hauptgesellschafter
Hauptgesellschafter m RECHT principal shareholder, main shareholder, major shareholder, principal partner, main partner, major partner* * *Hauptgesellschafter
chief partner;
• Hauptgesetzgeber (EU) principal legislator;
• Hauptgewerbezweck (Unternehmen) main object;
• Hauptgläubiger principal (chief) creditor;
• Haupthandelsartikel staple goods, staples;
• Haupthandelsplatz staple town;
• Haupthandelsströme arteries of commerce;
• Hauptherausgeber editor-in-chief;
• Hauptindustriezweige staple industries;
• Hauptinhaber principal owner;
• Hauptinhalt substance, essence;
• Hauptinhalt eines Vertrages essence of a contract;
• Hauptinstrument für das Wirtschaftswachstum key tool for economic growth;
• Hauptinteressensgebiet field of major professional interest;
• Hauptkartei master file;
• Hauptkasse chief cashier, teller's department;
• Hauptkassierer chief (head) cashier, cashier in charge of operations, paying teller (US);
• Hauptkatalog main catalog(ue);
• Hauptknotenpunkt main junction;
• Hauptkonkurrent chief rival;
• Hauptkonto ledger account;
• Hauptkontor headquarters;
• Hauptkontrollkonto master control account;
• Hauptkosten key costs;
• Hauptkostenstelle cost center (US) (centre, Br.);
• Hauptkredit primary credit;
• Hauptkunde main (primary, major, dominant) customer;
• Hauptlagerstätte major deposit;
• Hauptlieferant major supplier, original (prime, general, main) contractor;
• Hauptlinie (Bahn) main line (track), principal railroad (US), main trunk, trunk route (US), (Flugverkehr) trunk airline (US);
• Hauptmangel principal defect;
• Hauptmarkt principal (main) market;
• Hauptmasse seines Vermögens bulk of one’s property;
• Hauptmerkmal (Werbung) feature;
• Hauptmiete chief rent;
• Hauptmieter master tenant (lessee), head lessee;
• Hauptmietvertrag proprietary lease;
• Hauptmitarbeiter chief assistant;
• Hauptmotiv (Werbung) keynote idea;
• Hauptnachfrage chief demand;
• Hauptniederlage staple (US);
• Hauptniederlassung main establishment (office, US), principal establishment (place of business), main seat of activity, major subsidiary, registered office, (Bank) head office, headquarters;
• Hauptniederlassung in... haben to have its headquarters at...;
• Hauptnutznießer primary beneficiary;
• Hauptpacht chief rent;
• Hauptpachtvertrag proprietary lease;
• Hauptpatent original (basic, pioneer, main) patent;
• Hauptperson key man, feature, principal, headliner (US);
• Hauptplan (Etat) master budget;
• Hauptplatine (Computer) Basis-, Hauptplatine;
• Hauptplatz (Bankwesen) banking center (US) (centre, Br.);
• Hauptpolice original policy;
• Hauptpostamt head (general, Br.) post office;
• Hauptprodukte chief products, staple articles (commodities, goods),leading articles, staples;
• Hauptproduktion principal product line;
• Hauptprüfer senior accountant;
• Hauptpunkte (Klage) merits, gist;
• Hauptpunkte einer Vereinbarung heads of an agreement;
• Hauptquelle key resource, main source;
• Hauptquittung general receipt;
• Hauptrechenschaftsbericht audit;
• Hauptrechnung general account (bill);
• Hauptreeder principal owner;
• Hauptregister general table of contents, (Warenzeichen) principal register;
• Hauptreisezeit tourist season;
• Hauptrepräsentant einer Firma leading agent of a firm;
• Hauptrevisor senior accountant;
• Hauptrücklage (Bankwesen) primary reserve. -
6 Informationsmittel
Informationsmittel
information media;
• [neue] Informationsmöglichkeiten [new] information tools (facilities for the supply of information);
• Informationspolitik information policy;
• elektronischer Informationspool data warehouse;
• Informationsprogramm information program(me);
• Informationsprospekt information kit;
• Informationsquelle source (repository, well) of information, pipeline for information (US);
• Informationsrecht right to demand information;
• Informationsreise field trip, fact-finding tour;
• Informationsschreiben information letter;
• Informationssitzung briefing meeting;
• Informationssoftware (Computer) infotainment software;
• Informationsspeicherung (Computer) information storage;
• Informationsspeicherverfahren data-storage process;
• Informationsstand information desk;
• Informationsstelle information bureau (office), inquiry office, communication agency (US);
• Informationssystem information system;
• gemeinschaftliches Informationssystem zur sozialen Sicherheit (EU) mutual information system on social protection (MISSOC);
• Informationstätigkeit information[al] activity;
• Informationstechnologie information technology (IT);
• Informationsträger (Computer) data set;
• Informationsverarbeitung data processing;
• Informationsweg lines of communication;
• Informationswerbung informative advertising;
• regierungsamtliches Informationswesen government information service;
• Informationswiedergewinnung (Computer) information retrieval;
• Informationswirtschaft information industry (sector), controlling (US);
• Informationszentrale information center (US) (centre, Br.), central office of information;
• Informations-, Reflexions- und Austauschzentrum für Asylfragen Centre for Information, Reflection and Exchange on Asylum (CIREA).
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