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81 Finanzflussrechnung
Finanzflussrechnung f FIN cash flow statement, statement of cash flows (Synonym: Kapitalflussrechnung, KFR, Cashflow-Rechnung, Fondsstromrechnung; cf KFR; IAS 7 Cash Flow Statements, IFRS)* * *Finanzflussrechnung
flow of funds statement (US), statement of changes in financial position (US) -
82 Aussage
Aus·sa·ge feine eidliche/schriftliche \Aussage a sworn/written statement;(Zeugen\Aussage) evidence no pl, testimony;die \Aussage verweigern Angeklagter to refuse to make a statement; Zeuge to refuse to testify [or give evidence];eine \Aussage machen to make a statement, to testify, to give evidence;\Aussage steht gegen \Aussage it's one person's word against another's2) ( Tenor) message -
83 Absichtserklärung
Absichtserklärung f 1. BÖRSE letter of intent, purposes statement; 2. GEN memorandum of intent; 3. RECHT declaration of intent, memorandum of understanding, MoU (Vertragsrecht)* * *f 1. < Börse> letter of intent, purposes statement; 2. < Geschäft> memorandum of intent; 3. < Recht> Vertragsrecht declaration of intent, memorandum of understanding (MoU)* * *Absichtserklärung
representation of intention, declaration of intention (policy), posture statement, letter of intent (US);
• Absichtsnachweis evidence of intention. -
84 Aktionärsinformation
Aktionärsinformation f RECHT proxy statement* * *f < Recht> proxy statement* * *Aktionärsinformation
proxy statement -
85 Ausführung
Ausführung f 1. BÖRSE execution; 2. COMP execution; 3. GEN undertaking, carrying out, accomplishment, achievement (einer Aufgabe); execution, implementation, performance (einer Anordnung); quality (Qualität); 4. PAT carrying out, design; 5. RECHT, WIWI implementation (des Gemeinschaftsrechts)* * *f 1. < Börse> execution; 2. < Comp> execution; 3. < Geschäft> einer Aufgabe undertaking, carrying out, accomplishment, achievement, einer Anordnung execution, implementation, performance, Qualität quality; 4. < Patent> carrying out, design; 5. <Recht, Vw> des Gemeinschaftsrechts implementation* * *Ausführung
execution, carrying out, handling, performance, discharge, (Bauvorhaben) design, construction, (Fertigstellung) achievement, completion, fulfilment, (Modell) type, model, make, design, style, (Qualität) workmanship, (Version) version;
• in doppelter Ausführung in duplicate;
• Ausführungen statement, speech, comments, remarks;
• serienmäßig eingebaute Ausführung regular equipment;
• ergänzende Ausführungen complementary statement;
• erstklassige Ausführung finest workmanship;
• fehlerhafte Ausführung defective execution;
• luxuriöse Ausführung more luxurious finish;
• wirtschaftlich nutzbare Ausführung commercial version;
• schlechte Ausführung faulty workmanship;
• tatsächliche und rechtliche Ausführungen statement of claim (Br.);
• Ausführung des Haushalts[plans] implementation of the budget;
• Ausführung eines Planes realization of a plan;
• längere Ausführung machen to dwell at length;
• Ausführung der Baupläne einer Firma übertragen to place the contract for a building with a firm. -
86 Bankauszug
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87 Bilanzanalyse
Bilanzanalyse f RW statement analysis* * *f < Rechnung> statement analysis* * *Bilanzanalyse
analysis sheet, ratio (statement, US, analysis, breakdown, US, interpretation) of a balance sheet -
88 Cashflow-Rechnung
Cashflow-Rechnung f FIN cash flow statement, statement of cash flows (Synonym: Kapitalflussrechnung, KFR, Finanzflussrechnung, Fondsstromrechnung; cf KFR; IFRS, IAS 7 Cash Flow Statements)* * *f <Finanz, Rechnung> cash flow statement -
89 Debitorenaufstellung
Debitorenaufstellung f RW accounts receivable statement* * *f < Rechnung> accounts receivable statement* * *Debitorenaufstellung
accounts receivable statement, (nach Fälligkeit) aging accounts receivable (US) -
90 gemeinsame Erklärung
gemeinsame Erklärung f GEN joint statement* * *f < Geschäft> joint statement* * *gemeinsame Erklärung
(pol.) joint statement -
91 Grundsatzprogramm
Grundsatzprogramm n GEN policy statement* * *n < Geschäft> policy statement* * *Grundsatzprogramm
policy statement;
• Grundsatzurteil leading decision, test case (US);
• Grundsatzurteil beantragen to sue for damages at large;
• Grundsatzvereinbarung open contract. -
92 Jahresbericht
Jahresbericht m 1. FIN financial report; 2. RW annual report, year-end closing; 3. RECHT (BE) annual return (Companies Act); (AE) annual report (SEC); (AE) 10K report (SEC); (AE) SEC form 10K* * *m 1. < Finanz> financial report; 2. < Rechnung> annual report, year-end closing; 3. < Recht> Companies Act annual return BE, SEC annual report AE, 10K report AE, SEC form 10K AE ; 4. < Verwalt> financial report* * *Jahresbericht
financial (annual, Br.) report (return), annual statement (US), statement of accounts (US);
• statistischer Jahresbericht (verarbeitende Industrie) annual survey (US);
• für die Angestellten zusammengestellter Jahresbericht employees’ annual report;
• Jahresbericht nebst Bilanz sowie Gewinn- und Verlustrechnung statement of income and surplus (US);
• Jahresbericht über die Wettbewerbspolitik Annual Competition Policy Report. -
93 Klagebegründung
Klagebegründung f RECHT statement of claim* * *f < Recht> statement of claim* * *Klagebegründung
substantiation (statement) of claim, count (US) -
94 Kontokorrent
Kontokorrent n BANK (AE) checking account, C/A, (BE) cheque account, C/A, credit account, C/A, (BE) current account, C/A, open account* * *n < Bank> checking account (AE) (C/A), cheque account (BE) (C/A), credit account (C/A), current account (BE) (C/A), open account* * *Kontokorrent
current (open US, running) account, account current;
• schriftlich anerkanntes Kontokorrent settled account;
• Posten auf dem Kontokorrent verbuchen to pass an item to the current account;
• Kontokorrentabhebungen drawings on current accounts;
• Kontokorrentausleihungen lending on current account;
• Kontokorrentauszug statement of account, accounts receivable statement (US);
• Kontokorrentbedingungen gewähren to grant open-account facilities;
• Kontokorrentbestätigung account stated (US), verification form (Br.), reconcilement (statement) blank (US);
• Kontokorrentbuch current account ledger, (Debitoren) accounts receivable ledger (register) (US), (Kreditoren) accounts payable ledger (US);
• Kontokorrenteinlagen call money (Br.), deposits on current account, demand (current account) deposits;
• Kontokorrentforderungen current account receivables (US);
• Kontokorrentgeschäft deposit banking, current account business;
• Kontokorrentgläubiger current account customer, trade creditor;
• vereinbarte Kontokorrentgrenze overdraft limit;
• Kontokorrentguthaben balance at bank on current account, bank (current account, compensating) balance. -
95 Monatsaufstellung
Monatsaufstellung f FIN monthly statement* * *f < Finanz> monthly statement* * *Monatsaufstellung, Monatsausweis
(Bank) monthly return (Br.) (statement) -
96 Monatsbericht
Monatsbericht m 1. FIN monthly statement; 2. RW monthly return, monthly report, monthly bulletin* * ** * *Monatsbericht
monthly report (review, statement) -
97 Presse
Presse f MEDIA, POL, V&M press • der Presse zuspielen MEDIA, POL leak to the press* * *f <Medien, Pol, V&M> press ■ der Presse zuspielen <Medien, Pol> leak to the press* * *Presse
press, papers, journalism, newspaperdom, fourth estate, (Kritik) press review, (Pressevertreter) newspapermen, journalists, press[men], (Schule) cramming establishment, cram shop, crammer;
• durch die [Mitwirkung der] Presse through the medium of the press;
• eben aus der Presse fresh from the press;
• in der Presse printing;
• die Presse the prints (US);
• ausgehaltene (bezahlte) Presse kept press;
• gesamte ausländische Presse all foreign newspapers;
• bestechliche Presse corrupt press;
• deutschsprachige Presse German-language press;
• konservative Presse press establishment;
• örtliche Presse local press;
• regierungsfeindliche Presse papers opposed to the government;
• schlechte Presse bad press;
• sensationslüsterne Presse yellow press;
• überregionale Presse national press;
• Presse jeglicher Art newspapers of every shade;
• j. in der Presse angreifen to attack s. o. down in the papers;
• in der Presse über eine Hauptversammlung berichten to cover a meeting of shareholders;
• Presse bestechen to subsidize the press;
• Presse auf den Plan bringen to round up the media;
• gute Aufnahme in der Presse finden to be favo(u)rably noticed by the press;
• für die Presse freigeben to release to the press;
• gute Presse haben to have (receive) a good press;
• schlechte Presse haben to knock (US sl.);
• mit der Presse ständig Verbindung halten to liaise with the press;
• Presse knebeln to muzzle the press;
• Presse mundtot machen to gag (suppress) the press;
• sich der Presse stellen to be available for the press;
• freie Presse unterdrücken to suppress the press;
• in der Presse erwähnt werden to figure in the press, (ausführlich) to get a very substantial coverage;
• etw. der Presse zuspielen to leak s. th. into the press;
• Presseabkommen press arrangement;
• Presseabteilung press department, publication division;
• Presseagent news agent, space bandit (sl.);
• Presseagentur press agency (association), news (press) service;
• Presseamt Central Office of Information (Br.), government information office;
• Presseankündigung press notice;
• umfassende Pressearbeit full press releases;
• Pressearchiv press archives;
• Presseartikel newspaper article;
• Presseattaché press secretary;
• Presseausschnitt press clipping (US) (cutting, Br.);
• Presseausweis press credentials;
• Pressebericht press (newspaper) report;
• entstellte Presseberichte press distortions;
• Presseberichterstatter newspaper (press) correspondent;
• Pressebesichtigung press view;
• Pressebesprechung press conference;
• Pressebetreuung press coverage;
• Pressebewertung von Software (Computer) software rating;
• Pressebüro syndicate, press office (bureau, agency);
• Pressechef press-relations counsel, press (publications) officer;
• Pressedienst news (press) service, news agency, press association;
• Presseeinrichtungen press facilities;
• Presseempfang reception of the press;
• Presseenthüllung press disclosure;
• Presseerklärung press statement;
• Presseerklärung abfassen to write a statement for the press;
• Presseexemplar press (review) copy;
• Pressefehde paper war[fare], press controversy;
• Pressefeldzug press campaign;
• Pressefoto press photo;
• Pressefotograf press photographer;
• Pressefreigabe press release;
• Pressefreiheit liberty (freedom) of the press, press freedom;
• Pressegalerie press gallery (Br.);
• Pressegesetz press law (bill);
• fernsehübertragenes Pressegespräch televised conversation with the press;
• vertrauliches Pressegespräch off-the-record press conference;
• Presseinformation press briefing;
• vertrauliche Presseinformation inside dope (sl.);
• Presseinterview press interview;
• Presseinterview ablehnen to refuse to give an interview to journalists;
• Pressekabine press box;
• Pressekarte press credentials;
• Presseklub press club;
• Pressekommentar press commentary;
• Pressekonferenz press (news) conference, press briefing;
• durchs Fernsehen übertragene Pressekonferenz [live] televised press conference;
• Pressekonferenz ohne besonderen Anlass on-the-record press conference;
• Pressekontingent press contingent, pool;
• Pressekontroverse press controversy;
• Pressekreise segments of the press;
• Pressekrieg paper war[fare];
• Presseliste press list;
• Presseloge press box;
• Pressemappe press kit;
• Pressematerial press material;
• freigegebenes Presse material, Pressemitteilung hand-out, press release;
• Pressemeldung press item;
• Pressemitarbeiter press assistant;
• Pressenachrichten press news (items, communications);
• letzte Pressenachrichten stop-press news;
• Pressenotiz newspaper announcement, handout, press release (item, note, notice), news release;
• Pressenotiz herausgeben to release a text for publication;
• Pressepolemik press controversy;
• Presseprogramm press program(me);
• Presserat press council;
• Pressereferent information (press) officer, press-relations counsel;
• sich durch die Mühlen des Presserummels drehen lassen to put o. s. through all the publicity hops (sl.);
• Pressesatzung press charter;
• Presseschau press review;
• Pressespekulationen auslösen to cause speculations in the press;
• Pressesprecher official spokesman;
• Pressestelle press office;
• Pressestimmen press quotations (comments);
• ausländische Pressestimmen extract of foreign newspapers;
• Pressestoff liefern to get into the papers;
• Pressesyndikat news syndicate;
• Pressetätigkeit press activities;
• Pressetelegramm press message;
• Presseüberwachung control of newspapers;
• Presseunterrichtung press orientation;
• Presseverband press association (US);
• Presseverbindungen press relations;
• Presseverlautbarung press release, handout, (für die Regionalpresse) home-town release;
• Presseverlautbarung herausgeben to release a statement to the press;
• Pressevertreter representative (member) of the press, press agent (representative);
• Pressevorschau press preview;
• Pressewerbung press publicity;
• Pressewesen journalism, press;
• Pressezar press tycoon, newspaper magnate;
• Pressezeichner cartoonist (US);
• Pressezensur censorship of the press, news censorship;
• Pressezentrum press center (US) (centre, Br.);
• Pressezitate press quotations. -
98 Rechnungsauszug
Rechnungsauszug m 1. BANK abstract of accounts; 2. RW statement of account* * ** * *Rechnungsauszug
extract (abstract, statement) of account -
99 Revisionsbericht
Revisionsbericht m RW audit report, auditor’s certificate, auditor’s report, auditor’s statement* * *m < Rechnung> audit report, auditor's certificate, auditor's report, auditor's statement* * *Revisionsbericht
accountant’s (inspector’s) report, report of the auditors, audit (auditor’s) certificate (report), auditor’s (accounting) statement, audited accounts;
• detaillierter Revisionsbericht long-form report;
• Revisionsbericht in abgekürzter Form short-form report;
• Revisionsbericht beanstanden to take exception to an auditor’s report. -
100 Sachverhalt
Sachverhalt m 1. GEN circumstances; 2. RECHT facts of the case res gestae, statement of facts (Tatumstände)* * *m 1. < Geschäft> circumstances; 2. < Recht> facts of the case Tatumstände res gestae, statement of facts* * *Sachverhalt
facts of the case, statement of facts, bearings, circumstance[s of a case];
• unter eingehender Darstellung des Sachverhalts giving a detailed account of the facts;
• glaubhaft gemachter Sachverhalt prime-facie case;
• technische Sachverhalte technical data (subjects);
• unstreitiger Sachverhalt case agreed on;
• Sachverhalt bestätigen to testify a fact.
См. также в других словарях:
statement — state·ment n 1 a: an official or formal report or declaration a statement of policy b: an oral or written assertion (as by a witness) or conduct intended as an assertion see also hearsay, prior consistent statement … Law dictionary
Statement — may refer to:*Press statement, a statement issued to the news media *statement (logic) that is either true or false *Sentence (linguistics), a type of sentence *Statement (programming), an instruction to execute something that will not return a… … Wikipedia
Statement — State ment (st[=a]t ment), n. 1. The act of stating, reciting, or presenting, orally or on paper; as, to interrupt a speaker in the statement of his case. [1913 Webster] 2. That which is stated; a formal embodiment in language of facts or… … The Collaborative International Dictionary of English
statement — [n1] declaration, assertion ABCs*, account, acknowledgment, affidavit, affirmation, allegation, announcement, articulation, aside, asseveration, assurance, averment, avowal, blow by blow*, charge, comment, communication, communiqué, description,… … New thesaurus
statement — [stāt′mənt] n. 1. a) an act of stating b) the thing stated; account, declaration, assertion, etc. 2. c) an abstract, usually itemized, of a financial account [a bank statement] d) a listing of charges for goods or services; bill … English World dictionary
statement — 1775, from STATE (Cf. state) (v.) + MENT (Cf. ment) … Etymology dictionary
statement — ► NOUN 1) a definite or clear expression of something in speech or writing. 2) a formal account of facts or events, especially one given to the police or in court. 3) a document setting out items of debit and credit between a bank or other… … English terms dictionary
statement — Also receipt Euroclear Clearing and Settlement glossary A detailed summary of an account. Euroclear Clearing and Settlement glossary See deposit receipt, withdrawal receipt. Euroclear Clearing and Settlement glossary * * * statement state‧ment… … Financial and business terms
statement — In a general sense, an allegation; a declaration of matters of fact. The term has come to be used of a variety of formal.narratives of facts, required by law in various jurisdictions as the foundation of judicial or official proceedings and in a… … Black's law dictionary
statement — noun 1 something that you say or write ADJECTIVE ▪ brief, short ▪ Saunder s lawyer made a brief statement to the press outside the court. ▪ bald, blunt, flat ▪ … Collocations dictionary
statement — n. act of stating something stated 1) to issue, make a statement 2) to confirm a statement 3) to deny; refute; retract, withdraw a statement 4) a brief, short; clear; false; oral; rash; succinct; sweeping; terse; vague; written statement 5) a… … Combinatory dictionary
