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Michael Bitz, Dieter Schneeloch, Wilfried Wittstock, Guido Patek - Der Jahresabschluss

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Michael Bitz, Dieter Schneeloch, Wilfried Wittstock, Guido Patek

Der Jahresabschluss

Series: Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften

Volume 2014

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3.4 Struktur und Inhalt S. 825-834

„… langfristigen Vermögenswerten (non-current assets) sowie kurz- (current) und langfristigen Schulden (non-current …” „… Bilanzgliederungsschema32 AKTIVA (ASSETS) Langfristige Vermögenswerte (Non-current assets) Immaterielle Vermögenswerte …” „… receivables) Wertpapiere (Securities) Sonstige Vermögenswerte (Other non-current assets) Latente …”

3.3 Allgemeine Merkmale S. 821-825

„… Gliederung nach kurzfristigen (current) und langfristigen Vermögenswerten (non-current assets) sowie kurz …” „… - (current) und langfristigen Schulden (non-current liabilities) aufzustellen oder …”

doi.org/10.15358/9783800648511

Svend Hollensen, Marc Oliver Opresnik - Marketing

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Svend Hollensen, Marc Oliver Opresnik

Marketing

2010

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5.4 Developing and Managing Customer Relationships S. 420-445

„… , and even movement of assets.Technology plays a major role in any CRM system. It is used not only to …” „… most valuable assets, which will pay dividends well into the future. By knowing how much equity really …” „… Process412a judgment call and the customer will weigh anticipated benefits against current and anticipated …”

5.2 Budgeting and Control S. 388-401

„… DemandMarketing productivity = Output / inputMarketing assets:ß Brand equityß Customer equityFinancial impact:ß …” „… important variables and marketing metrics.Marketing AssetsMarketing assets are customer focused measures of …” „… , service improvements, or new product launches, can help build long-term assets (e.g., brand equity …”

2.1 Assessing the Internal Marketing Situation S. 57-75

„… tangible or intangible. Tangible assets refer to the fixed or current assets of an organisation, which have …” „… act independently and with little coordination that is often the principal cause of ‘non …” „… marketers’ (PTM), in his book of the same name, to describe these non-marketing employees who are …”

3.1 Strategic Marketing Planning S. 123-149

„… small non-profit agency, its mission statement visibly articulates its strategic scope. The mission …” „… constituencies. Past successes should be extended, past failures avoided, and the organisation's current image …” „… five years for business units because a new technology will make current operations obsolete, or it …”

1.6 Fundamentals of Marketing Planning S. 36-48

„… the organisation and its current situation. There is not one system of planning but many systems, and …” „… marketing planYesStep 2: Assessing the current internal and external situation. The foundation for …” „… : Assessing the Current Internal and External SituationThe situation analysis attempts to provide answers to …”

4.1 Product and Service Decisions S. 185-226

„… it enters a new product category for which none of the company’s current brand names is appropriate …” „… beyond its current range. The firm can stretch its line downward, upward, or both ways. Mercedes-Benz …” „… products, the elimination of obsolete or non-profit making ones and the development and introduction of new …”

Case 4: Heinrich Deichmann GmbH S. 344-358

„… company is headquartered at Essen, Germany. The current subsidiaries operate in 19 countries: United …” „… year). Deichmann announced it would aggressively tackle the current economic crisis. This includes …” „… Review, Winter, pp. 63-73Davis, S. (2000) Brand asset management: Driving profitable growth through your …”

4.4 Communication Decisions S. 286-344

„… promotional mix and comprises seven key elements: Advertising• : any paid form of non-personal communication …” „… paid form of non-personal communication of products in the prime media i.e. television, newspapers …” „… advertising: non-buyers are converted to become buyers. Advertising is assumed to have a powerful influence on …”

5.3 Ethical, Social and Environmental Aspects of Marketing Planning S. 401-420

„… non-pecuniary benefits, such as favourable publicity. In the international context, bribery involves a business …” „… customized to suit Indian requirements.While there are many appliance companies in the country, there is none …” „… for India is to go step by step. The current focus will be the market in and around Delhi. It has …”

2.2 Assessing the External Marketing Situation S. 75-88

„… significant implications for many organisations, both commercial and non-commercial, as Europe expands. The …” „… asset – company reputation (Hollensen, 2006).Cultural Factors Culture is the combination of traditions …” „… investment in • physical or human assets) that are more or less worthless outside the partnership.As with any …”

4.3 Distribution Decisions S. 248-286

„… channels where none had existed before, or making significant modifications to existing channels. The …” „… on the non-alcoholic-beverages market in the Czech Republic, Slovakia, Poland and Hungary and have at …” „… more than any one company could alone. Firms might work together with competitors and non …”

doi.org/10.15358/9783800648702

Annette Bosewitz, René Bosewitz - Business English für Controlling & Finance inkl. Zugang Sprachportal

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Annette Bosewitz, René Bosewitz

Business English für Controlling & Finance inkl. Zugang Sprachportal

2019

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6 Betriebswirtschaftliche Kennzahlen S. 79-92

„… Sheet for the financial year ended 31 December 20XX 20XX Previous year  EUR  EUR ASSETS Non Current …” „… 125,000 Investments in associates 70,000 60,000 Total Non Current Assets 980,000 837,000 Current Assets …” „… input 91 English German non current assets langfristige Vermögenswerte, Anlagevermögen obligation There …”

5 Grundsätze der internationalen Rechnungslegung nach IFRS und US-GAAP S. 67-78

„… assets and current and non-current liabilities separately. Write-downs GAAP does not allow to reverse …” „… method of accounting for inventory costs can be used. Companies should present current and non-current …” „… Verschmelzung; Fusion monitor; to ~ überwachen non-current langfristig nutshell; to put it in a ~ kurz gesagt …”

4 Bilanzpräsentation und Zahlen erfragen S. 53-66

„… Verbindlichkeiten so stark gestiegen sind? What do non-current assets include? Was ist in den langfristigen …” „… assets) or short-term (current assets). The balance sheet or the annual financial statements must give …” „… Previous year Assets Current Assets: Cash and cash equivalents 2,514 2,150 Accounts receivable 1,023 950 …”

15 Unternehmensbewertung und Unternehmensverkauf S. 205-218

„… are probably worth much more at current value. In addition the management will make their assets …” „… Unternehmen festlegen. Balance sheet valuation Bewertung der Bilanz A company has £ [Amount] of assets … Eine …” „… Firma verfügt über ein Anlagevermögen von £ [Betrag]. A company owns £ [Amount] of assets … Eine Firma …”

Anhang S. 219-274

„… amortization of tangible and intangible non-current assets Abschreibungen auf Sachanlagen und immaterielle …” „… Marktnische; Marktlücke non-current langfristig non-current assets Anlagevermögen; langfristige …” „… ; kurzfristig current account laufendes Konto; Girokonto current assets Umlaufvermögen; kurzfristige …”

7 Cashflow-Rechnung und Betriebskapital S. 93-106

„… the current assets of a company including cash, debtors, etc. and its current liabilities. Current …” „… = Current assets minus current liabilities. Betriebskapital = Umlaufvermögen minus kurzfristige …” „… business. And as you see we are short. Our current liabilities have risen too much against current assets …”

3 Gewinn- und Verlustrechnung S. 39-52

„… tangible and intangible non-current assets Abschreibungen auf Sachanlagen und immaterielle …” „… discloses monies coming from non-operating activities – one-off income from selling real estate, for …” „… security costs, auditor’s fees, depreciation on fixed assets, interest payable on loans and overdraft. 3 …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Gesprächsleitfaden: Customer non-payment and the consequences . 29 2.1.3 Beispieldialog: Customer’s non-payment and …” „… . . . . . . . . . . . . . . . . . . . . . . . . 81 6.2.3 Erfolgskennzahl 3: The return on net assets employed. . . . . . . . . . . . . . 81 6.3 …” „… Liquiditätskennzahl 3. Grades: The current ratio . . . . . . . . . . . . . . . . . . . 82 6.4 Kennzahl zur …”

doi.org/10.34157/9783648122990

Wolfgang Eisele, Alois Paul Knobloch - Technik des betrieblichen Rechnungswesens

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Wolfgang Eisele, Alois Paul Knobloch

Technik des betrieblichen Rechnungswesens

Series: Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften

Volume 2011

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3.8 Bilanz und Gesamterfolgsrechnung im IFRS-Abschluss S. 131-139

„… gemäß IFRS 5 („Non current Assets Held for Sale and Discontinu ed Operations“, „Zur Veräußerung …” „… financial position as at 31 December 20X7 31 Dec 20X7 31 Dec 20X6 ASSETS Non current assets Property, plant …” „… instruments Current assets Inventories Trade receivables Other current assets Cash and cash equivalents Total …”

Stichwortverzeichnis S. 1437-1456

„… . – mehrstufige 877 Arbeitnehmer-Sparzulage 325 Arbeitslohn 317 Assets 423 – current 423 – intangible 451 …” „… 244, 253 ff. COM-Verfahren 677, 696 Conjoint-Analyse 957 f. Contingent Assets 544 Contingent …” „… Neubewertungsrücklage 455 ff., 1260 Niederstwertprinzip 35, 217, 238 Non-Pay-Out-Vertrag 368 Normalkostenrechnung 795 f …”

doi.org/10.15358/9783800643509

Ulrike Baumöl, Andreas Hoffjan, Péter Horváth, Klaus Möller, Burkhard Pedell, Thomas Reichmann - Controlling

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Controlling

Browse Volumes: Controlling

CON Volume 16 (2004) Issue 7 ISSN Online: 0935-0381

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Heike Langguth, Yasmine Chahed Wertorientierte Konzepte am Beispiel eines Brauereikonzerns S. 399-412

„… entsprechenden Current assets abzüglich Inventories und Non-interest bearing liabilities.Unter Verwendung der …” „… period) und(3) dem nichtbetriebsnotwendigen Vermögen (Non operating assets) (vgl.Rappaport, 1999, S. 40 …” „… Passiva, die nichtzur Schaffung zukünftiger Cash Flowsbeitragen (non-debt, non-current liabilities) (vgl …”

doi.org/10.15358/0935-0381-2004-7

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