-
1 Nebenkonto
Nebenkonto n RW subsidiary account* * *n < Rechnung> subsidiary account* * *Nebenkonto
companion (subsidiary) account -
2 Unterkonto
Unterkonto n RW auxiliary account, detail account, subaccount, subsidiary account* * *n < Rechnung> auxiliary account, detail account, subaccount, subsidiary account* * *Unterkonto
subaccount. -
3 Nebenerzeugnis
Nebenerzeugnis
by-product;
• Nebenforderung accessory claim;
• Nebenfrage collateral (side) issue, secondary question;
• landwirtschaftliche Nebengebäude outlying farm buildings;
• Nebengebühren extras, additional charges;
• Nebengeschäft sideline [business], collateral transaction, (Filiale) branch establishment;
• Nebengesellschaft subsidiary company;
• Nebengewerbe ancillary trade;
• Nebengleis sidetrack;
• auf einem Nebengleis abstellen to sidetrack;
• Nebeninformation (Statistik) ancillary information;
• Nebeninteresse private interest;
• Nebenintervenient intervener, third party, interpleader;
• Nebenintervention intervention, notice to third party, interpleader;
• Nebenkasse petty cash;
• Nebenklage ancillary suit;
• Nebenkläger co-plaintiff;
• Nebenkonto companion (subsidiary) account;
• Nebenkosten additional (incidental, attendant) expenses, incidentals, extras, extra (additional) charges, subsidiary costs, contingencies;
• zuzüglich Nebenkosten plus extras;
• Nebenleistung secondary obligation;
• Nebenleistungen additional services, (für Angestellte) fringe benefits, perquisites (Br.), (Spediteur) accessorial services;
• Nebenlieferant associate contractor;
• Nebenlinie (Bahn) connecting (secondary, side, branch) line, loop [line], branch;
• Nebenmarkt secondary market;
• Nebenpatent subordinate patent;
• Nebenplatz (Bankwesen) branch, out-of-town point;
• Nebenpostamt post office substation;
• Nebenprodukt residuent, by-product, residual (joint) product, sideline;
• anfallende Nebenprodukte spinoff products;
• Nebenproduktgewinnung by-product recovery;
• Nebenrechnung ancillary bill;
• Nebenrechte additional rights;
• Nebenredakteur assistant editor;
• Nebenregister (Warenzeichen) supplemental register (US);
• Nebenrisiken (Versicherung) allied perils;
• Nebensache matter of secondary importance, minor point, subordinate matter, (Anzeige) no object;
• Nebensächlichkeiten nonessentials, little things, externals;
• Nebenschaden collateral damage;
• Nebensender regional station (Br.), affiliate;
• Nebensicherheit subsecurity;
• Nebenspeicher branch warehouse;
• Nebenstadtteil neighbo(u)rhood center (US) (centre, Br.). -
4 Unterkonto
-
5 Hilfskonto
Hilfs·kon·tont FIN subsidiary account -
6 Hilfsbedürftiger
Hilfsbedürftiger
needy person;
• Hilfsbedürftigkeit indigence, distress, need;
• Hilfsbereitschaft cooperation, accommodation;
• Hilfsbetrieb ancillary undertaking, service department;
• industrielle Hilfsbetriebe subsidiary industries (undertakings);
• Hilfsbetriebskonto service department account (US);
• Hilfsbogen (Bilanz) work sheet;
• Hilfsbuch handbook, auxiliary book, (Buchführung) subsidiary ledger, (für Erstellung der Konzernbilanz) elimination ledger;
• Hilfsbücher sub-ledgers;
• Hilfsbuchhalter assistant bookkeeper;
• Hilfsdatei (Computer) work file;
• Hilfsdienst help, aid, assistance, (Notdienst) help (aid) scheme, emergency department, (Produktion) ancillary service, (Rotes Kreuz) first-aid service;
• Hilfseinkäufer assistant buyer;
• Hilfseinrichtungen support facilities;
• Hilfsersuchen invocation of aid;
• Hilfsfahrzeug emergency (light-duty) vehicle;
• Hilfsflugplatz auxiliary airfield, feeder airport;
• Hilfsfonds relief (aid, emergency) fund;
• Hilfsfunktion auxiliary function;
• Hilfsgelder aid money (fund[s]), subsidies;
• durch Hilfsgelder finanzieren to subsidize;
• Hilfsgüter ancillary products;
• Hilfsindustrie ancillary industry;
• Hilfskasse relief (provident) fund, (Verein) friendly (benefit) society (Br.), slate club (Br.);
• Hilfskassierer assistant cashier, assistant paying teller (US);
• Hilfskomitee emergency (distress, relief) committee;
• Hilfskonsortium aid consortium;
• Hilfskonto subsidiary (auxiliary, adjunct) account;
• Hilfskonto für Kostenberichtigungen cost ledger;
• Hilfskontobuch subsidiary journal;
• Hilfskostenstelle productive department;
• Hilfskraft help, helper, subsidiary worker, aid, assistant, auxiliary;
• wissenschaftliche Hilfskraft research assistant. -
7 Auslandsinvestitionen
Auslandsinvestitionen
capital invested abroad, foreign investments, investment abroad;
• Auslandsinvestition vornehmen to plough (plow, US) in foreign investments;
• Auslandsinvestitionengesetz Foreign Investment Law;
• Auslandskapital foreign (outside) capital;
• Auslandskapital anziehen to bring foreign capital to a country;
• Auslandskapitalanlagen investments abroad;
• Auslandskartell foreign cartel;
• Auslandskäufe foreign purchasing, (Kriegsmaterial) offshore purchases;
• Auslandskonkurrenz foreign competition, competition from abroad;
• Auslandskonkurrenz eindämmen to curb foreign competition;
• Auslandskontenbereich external accounts area;
• Auslandskonto foreign deposit, (Ausländer) non-resident account (US);
• nicht angegebenes Auslandskonto undeclared foreign bank-account;
• Auslandskontrolle foreign control;
• Auslandskorrespondent (Bank) foreign correspondent (clerk);
• Auslandskorrespondenz foreign correspondence;
• Auslandskredit external (foreign) credit, foreign loan;
• Auslandskredite lending to non-residents (foreigners), foreign borrowing;
• Auslandskunde foreign customer;
• Auslandskundschaft foreign clients;
• Auslandslieferungen export shipments, deliveries overseas;
• Auslandsluftverkehr extra-territorial air traffic;
• Auslandsmarkt export (foreign) market, outlet for export trade;
• vom Auslandsmarkt ausschließen to shut out of the foreign market;
• Auslandsmärkte mit allen Mitteln erschließen to grab markets abroad;
• Auslandsnachfrage external (foreign) demand;
• Auslandsnachrichten foreign news, news from abroad, external communications;
• Auslandsniederlassung overseas branch;
• Auslandsnotierung quotation on a foreign market;
• Auslandsobligation foreign bonds, foreigners (Br.), securities of a foreign government;
• Auslandsofferte foreign offer;
• Auslandspaket foreign parcel;
• Auslandspass passport;
• Auslandspatent foreign patent;
• Auslandspatent anmelden to file an application for a patent abroad;
• Auslandspension foreign pension;
• Auslandsporto, Auslandsposttarif foreign rate (postage), foreign postage rates, overseas postage rates (Br.);
• Auslandspost overseas postage (post) (Br.), overseas mail (Br.), outward (foreign) mail (US);
• Auslandspostanweisung international (foreign) money order, overseas ordinary money order;
• Auslandsposten (dipl.) oversea[s] post (assignment), posting;
• Auslandsposttarif foreign (overseas, Br.) postage, overseas postage rates (Br.);
• Auslandspostverkehr external mail service (US);
• Auslandspräsenz presence abroad;
• Auslandspreis foreign price;
• Auslandspresse foreign press;
• Auslandsprodukt foreign product;
• Auslandsprojekt foreign-aid project (US);
• Auslandsredakteur foreign news editor;
• Auslandsreise foreign voyage (journey, excursion, travel, trip), journey abroad;
• auf eine Auslandsreise geschickt werden to be ordered abroad;
• Auslandsreiseverkehr foreign travel;
• offizielle Auslandsreserven official foreign reserves;
• Auslandsrücklagen offshore reserves;
• Auslandsscheck foreign check (US) (cheque, Br.);
• Auslandsschulden debts abroad, foreign (external) debts;
• Auslandsschuldendienst foreign-debts service;
• Auslandsschuldverschreibungen external bonds;
• Auslandssender foreign station;
• Auslandssendung foreign shipment, (Rundfunk) foreign broadcast;
• Auslandssendungen oversea[s] goods;
• Auslandsspediteur foreign shipper;
• bezahlte Auslandssteuer foreign tax suffered;
• Auslandsstimmen (Zeitung) extract of foreign newspapers;
• Auslandsstipendiat British Council scholar (Br.);
• Auslandsstipendium travelling fellowship;
• Auslandstätigkeit overseas assignment;
• Auslandstelefongespräch external (foreign, long-distance) call, overseas (continental, Br.) call;
• Auslandstelegramm international telegram;
• Auslandstestamentsvollstrecker foreign administrator;
• Auslandstochter[gesellschaft] foreign subsidiary (affiliate), non-resident subsidiary;
• Auslandstournee machen to tour foreign countries;
• Auslandsüberweisung remittance abroad;
• besteuerte Auslandsüberweisung remittance assessed;
• steuerlich den Tatbestand einer Auslandsüberweisung erfüllen to constitute a remittance;
• Auslandsumsatz export (foreign) sales;
• umfangreiche Auslandsumsätze extensive sales overseas;
• Auslandsurlaub foreign vacation;
• Auslandsurteil foreign judgment;
• Auslandsverbindlichkeiten external (foreign) liabilities;
• mindestreservepflichtige Auslandsverbindlichkeiten reserve-carrying foreign liabilities;
• Auslandsverbindungen foreign relations;
• Auslandsverhandlungen overseas negotiations;
• Auslandsverkäufe export (foreign) sales, (Börse) foreign liquidations;
• Auslandsverkehr export (external, foreign) traffic;
• Auslandsvermögen external assets (property), assets held abroad, foreign property (possessions);
• Auslandsverpflichtungen foreign liabilities;
• Auslandsverschuldung foreign debts (indebtedness);
• Auslandsvertreter foreign representative (agent);
• Auslandsvertretung diplomatic representation, (Firma) representation abroad, representative office abroad;
• Auslandsverwendung (dipl.) overseas assignment, posting;
• Auslandsvorhaben foreign-aid project (US);
• Auslandswährung foreign currency;
• Auslandsware foreign goods;
• Auslandswechsel foreign bill [of exchange], bill in foreign currency;
• Auslandswerbung foreign advertising;
• Auslandswert foreign value, (beim Zoll) foreign valuation;
• Auslandswerte (Börse) external assets, foreign stocks, foreign [currency] securities, foreigners;
• Auslandswohnsitz foreign domicile;
• Auslandswohnsitz haben to be resident abroad;
• Auslandszahlung foreign payment;
• Auslandszahlungsverkehr (AZV) foreign payments (transfer), (Bank) cross-border payments [procedure];
• Auslandszufuhr imports;
• Auslandszulage [foreign service] expatriation allowance (US). -
8 Buchführung
Buchführung f RW, ADMIN accountancy, acc., accy, accounting, book-keeping* * *f <Rechnung, Verwalt> accountancy (acc., accy), accounting, book-keeping* * *Buchführung
accounting, the accounts, bookkeeping;
• allgemeine Buchführung general accounting;
• amerikanische Buchführung columnar (tabular, US) [method of, system of] bookkeeping;
• betriebliche Buchführung industrial accounting;
• doppelte Buchführung double-entry (duplicate) bookkeeping, bookkeeping by double entry, double account system;
• einfache Buchführung single-entry [bookkeeping], bookkeeping by single entry;
• elektronische Buchführung electronic bookkeeping;
• kameralistische Buchführung government[al] accounting;
• kaufmännische Buchführung merchant’s accounts;
• standardisierte Buchführung uniform accounting;
• Buchführung einer Aktiengesellschaft corporation accounting;
• Buchführung über die Einnahmen aus dem Linienverkehr on-line revenue accounting;
• Buchführung über in bar durchgeführte Geschäfte cash basis;
• Buchführung nach angefallenen Istkosten historical accounting;
• Buchführung einer Konzerngesellschaft entity accounting;
• Buchführung mittels Lochkarten punched-card accounting;
• Buchführung in Loseblattform loose-leaf ledger;
• Buchführung einer Tochtergesellschaft subsidiary company accounting;
• Buchführung durcheinander bringen to muddle account books;
• ordnungsgemäße Buchführung haben to keep books of account, to keep books by double entry;
• zur vollständigen Buchführung verpflichtet sein to be required to keep full records, to be accountable;
• ordentliche Buchführung unterhalten to keep accounts, to keep books by double entry. -
9 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. -
10 Konzern
Konzern m GEN affiliated group, group of companies, concern, group (rechtlich selbstständige und wirtschaftlich unselbstständige Unternehmen unter einheitlicher Leitung) • in einem Konzern zusammenfassen GEN affiliate* * *m < Geschäft> affiliated group, group of companies, concern, group ■ in einem Konzern zusammenfassen < Geschäft> affiliate* * *Konzern
combination, combine, conglomerate, group of companies, affiliated group of corporations (US), business trust (US);
• kurzfristig gebildeter Konzern limited trust (US);
• horizontaler Konzern horizontal combine (combination);
• international operierender Konzern global player;
• vertikaler Konzern lateral combination, integrated (vertical) trust (US);
• Konzern mit den besten Ergebnissen best-performing group;
• Konzern der Holz verarbeitenden Industrie timber group;
• Konzern mit breit gestreutem Produktionsprogramm multiproduct group, widely diversified conglomerate;
• wohl ausgewogener Konzern mit einem breiten Sortiment integrierter Gesellschaften well-balanced integrated group of complementary companies;
• im Wege des Zukaufs zu einem Konzern heranwachsen to take the conglomerate route to growth;
• in einem Konzern zusammenfassen to bracket together in a group;
• Konzernabsatz intercompany sale, group’s sales;
• Konzernabschluss group accounts;
• konsolidierter Konzernabschluss consolidated [annual statement of] accounts;
• Konzernaktien conglomerate shares (stocks, US);
• Konzernangebot conglomerate bid, group-wide offer;
• Konzernangestellter big-company executive;
• leitender Konzernangestellter group executive;
• Konzernanreiz impetus to combination;
• Konzernausgleich (Bilanz) intercompany elimination (squaring);
• Konzernausstoß group output;
• Konzernausweis group statement;
• Konzernbedarf group demand;
• Konzernbeteiligungen shares (stocks, US) in subsidiary companies;
• Konzernbetrieb affiliated company (organization), division of a conglomerate;
• Konzernbewegung combination movement;
• Konzernbeziehungen group relationship, intercompany (intercorporate) relations;
• Konzernbilanz consolidated (group) balance sheet, group financial statement (US), consolidated [financial] statement[s] (US);
• Konzernbilanzsumme group’s balance-sheet total;
• Konzernbildung consolidation, merger;
• ungesetzliche Konzernbildung (Kartellgesetz) unlawful combination;
• Konzern buchführung, Konzernbuchhaltung group accounts, entity accounting;
• Konzernbuchgewinn intercompany profit;
• Konzernbuchhalter group accountant;
• Konzernchef group chairman;
• Konzerndarlehn lending to a group, (Darlehn innerhalb des Konzerns) intercompany loan;
• Konzerneigenmittel group’s own funds;
• Konzerneinkauf syndicate buying;
• Konzerneinnahmen consolidated returns (income);
• Konzernentflechtung deconcentration (US), decartelization;
• Konzernentwicklung combination (trust, US) movement;
• Konzernerfolgsrechnung group profit-and-loss account;
• Konzernergebnis consolidated result;
• Konzernergebnis [weiter] verbessern to [further] improve the corporate results (income);
• Konzernerträge vor Steuern group revenue before taxation;
• Konzernetat overall-company budgets;
• Konzernfahrzeug group vehicle;
• Konzernfinanzchef group financial director, group treasurer;
• Konzernfirma affiliated (associated) company;
• Konzernforderungen intercompany claims (equities);
• Konzernfusion conglomerate merger;
• Konzerngeschäfte group activities, intercompany operations;
• Konzerngeschäftsbericht consolidated report;
• Konzerngesellschaft affiliated (associated, allied, related, constituent, consolidated, Br.) company, subsidiary [company], affiliated (consolidated) corporation (US), group member. -
11 Nebenbeschäftigung
Nebenbeschäftigung f PERS second job, sideline job, (infrml) moonlighting* * ** * *Nebenbeschäftigung
avocation, bywork, sideline [employment], spare-time work (employment), minor occupation, extracurricular activities, side-bar job (sl.);
• Nebenbeschäftigung ausüben to moonlight;
• keiner Nebenbeschäftigung nachgehen to have no occupation outside of one’s office work;
• Nebenbestimmung collateral (subordinate) clause;
• Nebenbestimmungen incidental provisions;
• Nebenbetrieb subsidiary company, ancillary undertaking, (Filiale) branch office;
• landwirtschaftlicher Nebenbetrieb part-time farm;
• Nebenbezüge fringe benefits, perquisites (Br.);
• Nebenbörse curb exchange;
• Nebenbuchkonto secondary account;
• Nebenbürge cosurety, coguarantor;
• Nebeneigenschaft secondary quality;
• Nebeneinkommen casual revenue (income), incidental income;
• Nebeneinkünfte incidental receipts, perquisites (Br.), casual revenue, [casual] emoluments, additional (subsidiary, extra, outside) income;
• nicht koschere Nebeneinkünfte pickings and stealings;
• Nebeneinnahmen additional (outside) income, perquisities (Br.), perks (Br. sl.);
• Nebenerwerb sideline;
• Nebenerwerb aufziehen to start a little business on the side. -
12 Hilfskonto
Hilfskonto
subsidiary (auxiliary, adjunct) account
См. также в других словарях:
Subsidiary account number two — (SAN 2) An ISO term. The assigned number that identifies the second optional subsidiary account identification held in addition to the primary account number (PAN) and the subsidiary account number one (SAN 1) … International financial encyclopaedia
Subsidiary account number one — (SAN 1) An ISO term. The assigned number that identifies the first optional subsidiary account identification held in addition to the primary account number (PAN) … International financial encyclopaedia
subsidiary account — See zero balance account ( ZBA) … Financial and business terms
First subsidiary account number — An ISO term. See preferred term Subsidiary account number one … International financial encyclopaedia
account book — noun a record in which commercial accounts are recorded they got a subpoena to examine our books • Syn: ↑ledger, ↑leger, ↑book of account, ↑book • Hypernyms: ↑record • Hyponyms … Useful english dictionary
subsidiary ledger — noun details of an account supporting the amount stated in the general ledger • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : a ledger which is supplementary to a controlling account in a general ledger and in… … Useful english dictionary
subsidiary ledger — A group of *accounts used to support a main *general ledger account. Typically, *transaction intensive accounts like *accounts receivable, *accounts payable, and *petty cash expenses are recorded in subsidiary ledgers, the totals of which are… … Auditor's dictionary
subsidiary ledger — (in accounting) a ledger containing a group of detailed and related accounts the total of which is summarized in the control account. * * * … Universalium
zero-balance account — ( ZBA) A cash management service offered by banks. A bank checking account that can accept deposits and/or make disbursements but that is always maintained at a zero balance. The zero balance is maintained by transferring just enough funds from… … Financial and business terms
Controlling account — In accounting, the controlling account (UK: control account; also known as adjustment account[1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking… … Wikipedia
control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… … Financial and business terms