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Carsten Berkau

Basics of Accounting

2021

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38 Petty Cash Book S. 579-592

„… chapter (39). We explain the concept of the Petty Cash Book and demonstrate its Bookkeeping entries. We …” „… . (back office)PETTY CASH BOOKas at 31.12.20X7 Figure 38.1: SWARTKLIP Ltd.‘s Petty Cash Book (1) Next …” „… CASH BOOKas at 31.12.20X7 Figure 38.4: SWARTKLIP Ltd.’s petty cash book (4) Next, Mr Dana allocates …”

37 Cash Book: Reconciliation with the Bank Statement S. 564-578

„… Berkau: Basics of Accounting 6e 37-564 37 Cash Book: Reconciliation with the Bank Statement 37.1 …” „… (Petty Cash Book) is con-sidered as a subordinated account to the Cash/Bank account. The payables …” „… . They are subordinated to the Cash/Bank item on the balance sheet. Therefore, the bank and the company …”

39 Books of Original Entry S. 593-606

„… purchase ledger and a Cash Book. No sales ledger ap-plies. Observe the Bookkeeping records of the music …” „… ............... 50,000.00 EUR Note, we mention in the Bookkeeping entry the column of the cash book in brackets. Although …” „… BOOKfor the year ended on 31.12.20X2 Figure 39.1: MUIRFIELD (Pty) Ltd.’s Cash Book With a Cash Book being …”

5 The Excel Accountant S. 66-82

„… scheduling) - PCB (petty cash book) - CB (cash book) - Bank (bank statement) - BP (business plan) Berkau …” „… of Accounting 6e 5-79 Figure 5.15: Interest and pay-off tab 5.16 PCB (Petty Cash Book) The …” „… Petty Cash Book can be set up easily by the tab PCB. Make entries for the balancing-off manually. The …”

32 Introduction to Statements of Cash Flows S. 456-483

„… % = 27,200.00 EUR. The purchase of books is a cash deal. The books are added to inventories. A purchase of …” „… books at a net selling price of 14.50 EUR/u on cash. The net amount of the sales gives: 2,900 × 14.50 …” „… activitiesInvestment in book shelves (8,346.00)(8,346.00)Cash flow from financing activitiesShare issue 100,000.00 Bank …”

41 Table of Figures S. 611-620

„… tab 5-78 Figure 5.15: Interest and pay-off tab 5-79 Figure 5.16: Petty cash book tab 5-79 Figure 5.17 …” „… : Cash book tab 5-80 Figure 5.18: Bank statement tab 5-80 Figure 5.19: Consolidation tab 5-81 Figure 5.20 …” „… : SWARTKLIP Ltd.‘s Petty Cash Book (1) 38-582 Figure 38.2: SWARTKLIP Ltd.’s petty cash book (2) 38-583 Figure …”

2 Cafeteria Example and what is on the Balance Sheet S. 27-47

„… (Bookkeeping records). The cash/bank now is amounting to: 60,000 + 40,000 = 100,000.00 MYR. We can describe …” „… com-pany. We also show how a statement of cash flows and of changes in equity look like. 2.2 Learning …” „… state-ment of cash flows and the statement of changes in equity. 2.3 Statement of Financial Position A …”

Titelei/Inhaltsverzeichnis S. 1-18

„… ) .............................................. 5-78 5.16 PCB (Petty Cash Book …” „… ) ................................................................................. 5-79 5.17 CB (Cash Book …” „… ..................................................................................................... 36-563 37 Cash Book: Reconciliation with the Bank Statement ................ 37-564 37.1 What is in the …”

9 Profit and Loss Activities S. 109-118

„… a company's book value. A loss has the opposite effect: it decreases equity. Hence, the company …” „… decrease of re-tained earnings. The total of equity is now 33,000.00 AUD which is the compa-ny's book value …” „… state-ment of cash flows, see chapter (32) and chapter (10) in the textbook Bilan-zen/Financial Statements …”

40 Abbreviations S. 607-610

„… Cash Book C/B Cash/Bank CC Cost Centre CD Compact Disk CEO Chief Executive Officer c/d Balance …” „… Partners' Capital PCB Petty Cash Book POD Profit on Disposal PPE Property, Plant and Equipment PRO …” „… Australian Dollar Bal Balance BKW Burger King Worldwide BoE Books of Original Entry b/d Balance brought …”

1 Conventions S. 21-26

„… Bookkeeping entries therein, but Deutsche Bank AG does. Only the Cash/Bank account applicable to cal-culate …” „… text-book, for our textbooks Bilanzen, Fi-nancial Statements and Management Ac-counting and for all online …” „… Account Names All account names are written in capi-tal letters, like ‘Cash/Bank account’. However, an …”

34 Liquidations S. 524-534

„… disposal for bad debts. Therefore, Bookkeeping entries 1b and 2b would be as below: DR Cash …” „… cash/bank which is why we regard them as "liquid". Therefore, the liquidation procedure includes the …” „… transfer of assets to cash: selling them. For a complete liquidation of a com-pany, we must sell all its …”

35 Disposals S. 535-548

„… dis-posal considers Bookkeeping entries for the receipt of cash or its equivalent received, as well as for …” „… cash, collecting output-VAT, removing the asset from the Bookkeeping records etc. With the Re-alisation …” „… from the books and the recording of the compensation re-ceived if there is any. There are two reasons …”

10 Introduction to T-Accounts for Items on the Balance Sheet S. 119-131

„… of property, plant, equipment on cash. What is the correct Bookkeeping entry? 1. DR A/R; CR PPE. 2 …” „… case study PELZERHAGEN (Pty) Ltd., a hairdresser salon in Australia. Its final value of cash/bank on …” „… Cash/Bank account the opening amount (here: 100,000.00 AUD) and additions thereto (here: 130,000.00 AUD) on …”

31 Multiple-Period Bookkeeping S. 435-455

„… this text-book, we add the Accounting period to the account name, like Deprecia-tion-20X5 account. At …” „… , opening values only exist for the establishment of the business, like cash/bank and issued capital. The …” „… entry in the Cash/Bank account and the credit entry is rec-orded in the Issued Capital Account. If the …”

30 Tax Calculation, Profit Appropriation and Equity Changes S. 424-434

„… LiabilitiesInventory Interest bear liabA/R 22,000.00 A/PPrepaid expenses ProvisionsCash/Bank 90,000.00 Tax liabilities …” „… Income Tax Liabilities ....... 30,000.00 EUR CR Cash/Bank .................... 30,000.00 EUR RAATS …” „… Ltd. earns a cash revenue of 260,000.00 EUR and spends 150,000.00 EUR on operations. We record both …”

14 Special Equity Accounts S. 165-172

„… . You also learn how to calculate the book value for companies - which is the sum of their equity …” „… the book value of a company. All earnings (after taxation) in the Profit and Loss account are …” „… account and credited to the Issued Capi-tal account. DR Cash/Bank .................... 50,000.00 EUR …”

12 Introduction to Bookkeeping Entries S. 142-154

„… Cash/Bank .................... 75,000.00 EUR 12.5 Common Regulations for Bookkeep-ing A recorded …” „… reduction of cash/bank. The Bookkeeping entry is as below: (1) Purchase of materials on 3.01.20X5. DR …” „… , we must record a credit entry in the Cash/Bank account. See be-low the Bookkeeping entry (2): Berkau …”

21 Trading Business – (1) Purchases and Returns plus VAT S. 244-256

„… CR Cash/Bank .................... 6,984.00 EUR In order to understand all Bookkeeping entries …” „… rate applies for groceries, flowers, books etc. In this textbook, we ignore lower VAT rates to keep our …” „… entry for input-VAT in the VAT ac-count. (3) Credit the gross amount to the Cash/Bank account and/or …”

33 Establishment of a Business and Legal Form Changes S. 484-523

„… applied for. The money is received, and the first Bookkeeping entry is made on 2.01.20X3: (1) Cash …” „… costs 6,000.00 EUR including VAT. Julia Saldanha pays for the vending trailer on cash. She further …” „… . DR Cash/Bank .................... 9,000.00 EUR CR Owner’s Capital .............. 9,000.00 EUR …”

23 Trading Business – (2) Sales and Returns plus VAT S. 276-293

„… . Hence the re-ceived cash for book selling is: 2,070 + 414 = 2,484.00 EUR. Observe the Bookkeeping entry …” „… in-come statement. Observe the Bookkeep-ing entry at BRASELTON Ltd. below: DR Cash …” „… its supplier (net value = 200.00 EUR) and receives a cash refund. What is the correct Bookkeeping …”

11 T-Accounts for Profit and Loss S. 132-141

„… exceeds the sum of ex-penses. The earnings are used to in-crease the company’s book value and/or to …” „… regarded as a Bookkeep-ing entry in accordance with the dou-ble entry system of Accounting. Below, we …” „… - Cash/Bank C/B. - Issued capital ISS. - Revenue REV - Other expenses (rent) OEP. - Salaries LAB. - Profit and …”

19 Accounting for Labour S. 221-234

„… entries for the complete labour in the Labour account and credit the amount to the Cash/Bank account. This …” „… contribution follows na-tional law and requires consideration of various characteristics. For this text-book …” „… security payments and payroll taxes are due at month ends. SUIDERLAND Ltd. makes the Bookkeep-ing entries …”

24 Privately-owned Business: Drawings S. 294-314

„… (e.g., materials or cash) or to use business assets for private pur-poses. Once the drawing is linked …” „… to assets other than cash, the company must consider VAT if registered for VAT reduction. Drawings …” „… Accounts payablesPrepaid expenses ProvisionsCash/Bank Total assets Total equity and liab. STATEMENT of …”

17 Depreciation S. 197-212

„… the above Bookkeeping entry (R). It contains the received cash to an extent of 10,000.00 EUR which is …” „… further considerations about deprecia-tion methods in chapter (7) of the text-book Bilanzen/Financial …” „… 120,000.00 EUR on 3.02.20X4. DR P, P, E – Saw Machine ........ 120,000.00 EUR CR Cash …”

3 Shareholders’ View S. 48-54

„… interest earned on 2011’s cash in bank is: 0.30 × 1.012 = 0.31 EUR. The Interest for the borrowed funds …” „… is different to the book value. 3.4 Summary Buying shares of companies allows its investors to …” „… ) When you buy a share what is the price you pay? 1. Book value. 2. Fair market value. 3. Nominal value …”

7 Activities on the Asset Side of the Balance Sheet S. 92-98

„… general less than a year. Examples are inventories, re-ceivables, cash on hand etc. For study-ing the …” „… , receivables, prepaid expenses and cash/bank. We stick to this structure. All items we discuss are allocated to …” „… . At the beginning of its fiscal year 20X5, ROHRBACH Ltd. has 250,000.00 EUR in cash/bank. Look at the …”

8 Activities on Both Sides of the Balance Sheet S. 99-108

„… receivables or loans. A purchase or sale on credit means the connected payment or receipt of cash takes place …” „… issue and leads to money in the bank. We show that as cash/bank on the asset side. We disclose the funds …” „… LiabilitiesInventory Interest bear liabA/R A/PPrepaid expenses ProvisionsCash/Bank 500,000.00 Tax liabilities500,000.00 …”

13 Special Asset Accounts S. 155-164

„… Ltd. buys from its supplier fabric for 15,000.00 EUR on cash. The Bookkeeping entry for the pur-chase …” „… Bookkeeping entry on 30.08.20X6 is as below: DR Cash/Bank .................... 90,000.00 EUR CR …” „… and keeps it in cash. Ob-serve the Bookkeeping entries made on 23.01.20X6 and 25.01.20X6 as below: DR …”

26 Inventory Systems S. 326-351

„… beds and 10 cots on cash. The Bookkeeping entries are as below: (5) Sale of 2 double beds, 5 queen size …” „… beds, 5 queen size beds and 10 cots on cash. The Bookkeeping entries are as below: (i, j) Sale of 2 …” „… scanners at their cash points. The scanners or bar code readers make the cashiers’ lives more comfortable …”

20 Trading Business – (1) Purchases and Returns S. 235-243

„… recorded in the Pur-chase account. The Bookkeeping entry for cash purchases is as: Berkau: Basics of …” „… Accountant makes the Bookkeeping entry below: (1) Establishment of the business on 2.01.20X7. DR Cash …” „… Accounting 6e 20-236 DR Purchase ..................... CR Cash …”

18 Further Expenses and Accruals S. 213-220

„… CR Cash/Bank .................... 1,500.00 EUR Hopefully, the last Bookkeeping entry ir-ritates …” „… the month starts. On 2.01.20X4 SIMONI Ltd. has 75,000.00 EUR cash at bank and commences its selling …” „… , bank transfer or cash: (1) Recording January’s rent on 2.01.20X4. DR Rent-20X4 …”

6 Introduction to Balance Sheet and Income Statement S. 83-91

„… earning. The cash flow tells us about the cash generated by the company. In contrast, Bookkeeping is a …” „… Accounting and Bookkeeping. Often Accountants are pictured as accurate Bookkeepers who are keen to record …” „… position, the performance and the cash flows. The financial position tells us how much assets a company has …”

29 Trial Balance S. 404-423

„… incorporation on 2.01.20X4. DR Cash/Bank .................... 100,000.00 EUR CR Issued Capital …” „… , 30.09.20X4 and 31.12.20X4. DR Rent ......................... 5,000.00 EUR CR Cash …” „… /Bank .................... 5,000.00 EUR DR Rent ......................... 5,000.00 EUR CR Cash …”

22 Trading Business – (2) Sales and Returns S. 257-275

„… Account) and make a debit entry in the Cash/Bank ac-count and/or in the Accounts Receiv-ables account …” „… by making a debit entry in cash/bank and a credit entry in the Is-sued Capital account. (1) Deposit …” „… of the owners’ contribution on 2.01.20X9. DR Cash/Bank .................... 100,000.00 EUR CR …”

28 Income Statement Following the Cost of Sales Format S. 366-403

„… . on 2.01.20X4. DR Cash/Bank .................... 1,000,000.00 EUR CR Issued Capital …” „… due at yearends. (2) Taking 500,000.00 EUR from the bank on 3.01.20X4. DR Cash …” „… 50,000.00 EUR. DR Interest ..................... 25,000.00 EUR CR Cash …”

16 Reconciliation Accounts S. 187-196

„… , DESPATCH (Pty) Ltd.’s customers pay their open bills. The Bookkeeping entries are: (A) Cash receipt from …” „… receivables, securities, cash/bank, issued capital, reserves, in-terest bearing liabilities, accounts …” „… OS-B 4095 on 1.02.20X7. DR P, P, E – OS-B 4095 .......... 53,000.00 EUR CR Cash …”

15 Special Liability Accounts S. 173-186

„… as at 31.12.20X2. The Bookkeeping entry when taking the loan (1.04.20X2) is: DR Cash …” „… Bookkeeping entry as be-low: DR Cash/Bank .................... 1,000.00 EUR DR Accounts Receivables …” „… . The Ac-countant now makes a Bookkeeping en-try for the sale as below: DR Cash …”

36 Discounts and Rebates S. 549-563

„… and rebates, direct means instantly. The Bookkeep-ing entries for purchase or acquisition are based on …” „… CR Cash/Bank .................... 2,880.00 EUR When MELKBOS Ltd. sells the groceries, it allows …” „… litre late-night milk under consideration of a 5 % discount on 6.04.20X5. DR Cash …”

27 Cost Formulas S. 352-365

„… selling price of 990.00 EUR/u on cash. See Bookkeeping entry (3) below. The Bookkeeping entry (4) for the …” „… dresses on 4.04.20X4. For now, we skip the stock release in Bookkeeping entry (4). DR Cash …” „… 7,000.00 Interest bear liab 0.00 A/R A/P 50,000.00 Prepaid expenses ProvisionsCash/Bank 43,000.00 Tax …”

25 Production Firms S. 315-325

„… company’s bank account. (1) Establishment of the company on 2.01.20X2. DR Cash …” „… ......................... 12,000.00 EUR CR Cash/Bank .................... 12,000.00 EUR On 3.01.20X2, REGENT BIKE (Pty) Ltd. buys …” „… .......................... 504,000.00 EUR CR Cash/Bank .................... 3,024,000.00 EUR The purchases are transferred to the Raw …”

4 Legal Aspects of Accounting S. 55-65

„… must prepare a cash flow statement, too. Public companies are AGs or a Ltd. if traded. In contrast, an …” „… and loss and other comprehensive income (in-come statement), a statement of cash flows and a statement …” „… derived from Bookkeep-ing records. Bookkeeping is required to proof the figures disclosed on finan-cial …”

doi.org/10.24053/9783739881836-0

Wilhelm Schmeisser, Irene E. Rath - Internationales Management und Personalführung

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Wilhelm Schmeisser (ed.), Irene E. Rath (ed.)

Internationales Management und Personalführung

2021

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9 Grundlegende Überlegungen, Aspekte, Modelle und Elemente von Cash-Management-Systemen S. 549-616

„… cash-Management, München 2008, S. 109, https://books.google.de/books?id=ahiFkZIM0XQC&pg=PA116&lpg=PA116 …” „… (Modernes Cash-Management, München 2008, S. 109, https://books.google.de/books?id=ahiFkZIM0XQC&pg =PA116 …” „… . Quelle: Polster, B., Handbuch Cash Pooling, Wien 2016, S. 7, https://books.google.de/books?id=BBU0 …”

Titelei/Inhaltsverzeichnis S. 1-24

„… Druck und Bindung: CPI books GmbH, Leck Bibliografische Information der Deutschen Nationalbibliothek …” „… Elemente von Cash …” „… ...................................................................... 549 9 Grundlegende Überlegungen, Aspekte, Modelle und Elemente von Cash …”

2 Organisationstheoretische Perspektiven in multinationalen Unternehmen S. 97-168

7 Internationales Dienstleistungsmanagement S. 431-478

„… Question-Mark, Stars und Cash-Cows, d.h. sie realisieren die Erfahrungskurve, die bei einer Verdoppelung der …”

doi.org/10.24053/9783739880327

Norbert Berthold, Michael Lingenfelder - WiSt - Wirtschaftswissenschaftliches Studium

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WiSt - Wirtschaftswissenschaftliches Studium

Browse Volumes: WiSt - Wirtschaftswissenschaftliches Studium

WIST Volume 38 (2009) Issue 6 ISSN Online: 0340-1650

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Felix Streitferdt Die Risikoanpassung in den WACC S. 294-300

„… und die Text-Book-FormulaDas WACC-Verfahren gehört zu den so genannten Discounted Cash Flow-Verfahren …” „… WACC-Verfahren. Dabei werdendie Cash Flows einer rein eigenfinanzierten Unternehmung mit einem um …” „… zunächstgezeigt, dass die am weitesten verbreitete „Text-Book-Formula“ für die WACC eine problematische …”

doi.org/10.15358/0340-1650-2009-6

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

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Seite 729 – 733 S. 729-733

„… erfolgs-wirksamen BehandlungValuation techniques that convert future amounts (eg cash flows or income and expenses …” „… , actual ~ Istwert; book ~ Buchwerti The term carrying value refers to the value of the asset that is …” „… book value refers to the actual purchase cost of the asset that is recorded in the company’s book or …”

Seite 424 – 428 S. 424-428

„… ~ Einnahme-überschussrechnung; single-entry ~ einfache Buchführung.bookkeeping system Buchführungssystem.books and records …” „… Erwerbsunfähigkeit; non-cash ~ Sachbezüge; non-monetary ~ geldwerte Leistungen; pensionable ~ rentenfähige Bezüge …” „… ; ~ issue Anleiheemission.bonds, cash proceeds from issuance of ~ DRS/GAS (Cash flow statement GAS 2 …”

Seite 574 – 578 S. 574-578

„… included in cash funds or attributable to operating activities. These include activities that increase the …” „… payments to avoid a reduction in the carrying amount of an equity investment.I120investing activities, cash …” „… flows from (used in) ~ ~ IAS/IFRS (statement of cash flows) Cashflows aus Investitionstätigkeiten …”

Seite 286 – 290 S. 286-290

„… operating expenses.Sachbezüge non-cash benefits; remuneration in kind.sachdienliche Informationen useful …” „… information.Sachdividenden non-cash assets.Sachdividenden, ausgeschüttete ~ non-cash assets distributed.Sachdividenden …” „… Veröffent-lichung des Abschlusses beschlossen wurden description of nature of non-cash assets held for distribution …”

Seite 494 – 498 S. 494-498

„… wirtschaftliche Lage496economic position effect on cash fundsThe position of a group at a specific date, taking …” „… into account all factors that could affect the group’s future ability to generate net positive cash …” „… on financial position and cash flows Auswirkungen anteilsbasierter Vergütungen auf den Gewinn oder …”

Seite 76 – 80 S. 76-80

„… books and records.Buchführung i.e.S. bookkeeping.Buchführung i.w.S. accountingAls Buchführung bezeichnet …” „… gross settlement mechanism; ~ausweis gross presentation; ~auszahlung gross cash payment.Bruttobasis …” „… Bruttoeinzahlung gross cash receipt.Brutto|ergebnis gross profit; ~ergebnis vom Umsatz HGB (§ 275 HGB GuV (UKV …”

Seite 196 – 200 S. 196-200

„… Buchwertmethode (book value method) angewendet werden.K6Kapitalaufnahmeerleichterungsgesetz (Abk = KapAEG) German …” „… capital increase.Kapitalerhöhung, Sach~ non-cash capital increase.Kapitalerhöhung, zur Durchführung der …” „… gains.Kapitalflüsse cash flows.Kapitalflüsse aus Änderungen der Eigentums-anteile an einem Tochterunternehmen cash …”

Seite 454 – 458 S. 454-458

„… HGB is not affected. The equity-method carrying amount shall be computed using the book value method …” „… and cash flows shall be included in the consolidated financial statements on the basis of the group’s …” „… , expenses, and cash flows of the joint venture shall be combined on a line-by-line basis with similar items …”

Seite 459 – 463 S. 459-463

„… financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from …” „… Vereinbarung.contractual cash flows vertragliche Zahlungsströme; ~ ~ vertraglich festgelegte Cashflows; collect …” „… ~ formula Beitragsformel des Plans.contribution in kind Sacheinlagen; ~ ~ at book value Sacheinlagen zum …”

Seite 604 – 608 S. 604-608

„… method (sometimes also known as the accrued benefit method pro-rated on service).M32method, book value …” „… ~ direkte MethodeA method that derives the net cash provided by or used in operating activities from major …” „… components of operating cash receipts and payments.M36method, discounted cash flow ~ (business valuation …”

Seite 381 – 385 S. 381-385

„… objectives.Ziffer, Anhang~ note.Zins, kapitalisierter ~ (non-cash interest) capitalised interest (non-cash …” „… add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group …” „… (Organgesellschaft).Zufallsvariable random variable.Zufluss inflow.Zufluss, bei ~ besteuert taxed on a cash basis.Zufluss einer …”

Seite 534 – 538 S. 534-538

„… (brE)/fulfillment (amE) Erfüllung.fulfilment of an obligation Erfüllung einer Verpflichtung.fulfilment cash flows …” „… . expected value) of the present value of the future cash outflows less the present value of the future cash …” „… funding source Finanzierungsquelle.funds Mittel.funds, cash ~ Finanzmittel; foreign investment …”

Seite 659 – 663 S. 659-663

„… einer Zuwendung.receipt 2. Beleg, Quittung, Bon.receipts Einnahme.receipts, cash ~ Bareinnahmen; income …” „… tax ~ Ertragsteuereinnahmen.receipts, income/inflows/~ -expenditure (flow variable (cash flow …” „… at cost mit den Anschaffungskosten bilanzieren.records Aufzeichnungen.records, books and ~ Bücher und …”

Seite 41 – 45 S. 41-45

„… expense.Aufzeichnungen records.Aufzeichnungen, Bücher und ~ books and records.Aufzinsung unwinding of a …” „… cash; ~ von Anteilen issuance of shares; ~ von Bezugsrechten rights issue; ~ von Eigenkapital issue of …” „… equity-settled; ~ in bar settlement in cash.Ausgleichsleistung compensation.Ausgleichsleistung …”

Seite 61 – 65 S. 61-65

„… , Auszahlungen an ~ cash paid to employees.Beschäftigung employment.Beschäftigung, fortgesetzte ~ continuing …” „… Abschlusses beschlossen wurden description of nature of non-cash assets held for distribution to owners …” „… orders.besteuert taxed.besteuert, bei Zufluss ~ taxed on a cash basis.Besteuerung taxation.Besteuerung …”

Seite 399 – 403 S. 399-403

„… to the acquisition and disposal of fixed assets and of current assets that are not included in cash …” „… and cash payments related to ~ ~ of items of fixed assets Ein- und Auszahlungen aus Zugängen und …” „… Angabevor-schriften.additive method additive Methode.add-on capitalisation to the book value of an investment in the subsidiary …”

Seite 644 – 648 S. 644-648

„… inherent in the cash flows Preis für die Übernahme der den Zahlungsströmen innewohnenden Unsicherheit …” „… ; schwebendes Verfahren.proceeds Einzahlung; Erlöse.proceeds from/payments for… DRS/GAS 21 (cash flow statements …” „… ) Einzahlungen/Auszahlungen aus…proceeds, cash ~ DRS/GAS (Cash flow statement GAS 2) Einzahlungen; disposal …”

Seite 394 – 398 S. 394-398

„… ; ~ ~ decisions DRS/GAS 26 Bilanzierungs- und Bewertungsentscheidungen; ~ ~ to determine components of cash and …” „… cash equivalents Rechnungslegungsmethode, um die Bestandteile der Zahlungsmittel und …” „… be computed using the book value method. The Standard stipulates that a negative equity value for an …”

Seite 714 – 718 S. 714-718

„… Embedded-Value-AnsatzAn actuarial method of determining the value of a book of insurance business.T18technique, estimation …” „… ~ Schätzverfahren; expected cash flow ~ IFRS 13 Technik der erwarteten Zahlungsströme; expected present value ~ IFRS …” „… related intangible assets decreased), based on a review of future cash flows.T28test, stress …”

Seite 231 – 235 S. 231-235

„… (kapitalwertorientiertes Bewertungsverfahren) incremental cash flow methodDie Mehrgewinnmethode vergleicht die erwarteten …” „… ; Bilanzierungs~ accounting treatment; accounting method; accounting policy; Buchwert~ DRS/GAS 8 book value method …”

Seite 366 – 370 S. 366-370

„… des Finanzmittelfonds effect on cash funds of exchange rate movements and remeasurements; ~bedingte …” „… , measure n.Wert, Abgangs~ disposal value; Bilanz~ IAS 16, 36, 38, 40, 41 carrying amount; Buch~ book value; IAS 16 …”

Seite 251 – 255 S. 251-255

„… erfüllt wird cash-settled option.optionale Leasingzahlungen IFRS 16 optional lease paymentsZahlungen, die …” „… des Beteiligungsbuchwerts an der ~ add-on capitalisation to the book value of an investment in the …”

Seite 101 – 105 S. 101-105

„… , income.Einnahme-Ausgabe (Stromgröße (Finanzrechnung)) income/inflows/receipts-expenditure.Einnahmen, Bar~ cash receipts …” „… for dealing or trading purposes.Einnahmeüberschussrechnung cash basis accounting, simple entry …” „… bookkeeping.einreichen file; present v; submit.Einrichtung 1. (i.S.v. Ausstattung, Einrichtungsgegen-stände …”

Seite 489 – 493 S. 489-493

„… ; ~ ~ adjustment technique IFRS 13 Technik zur Anpassung von Abzinsungssätzen.discounted abgezinst.discounted cash …” „… flow method (business valuation method) (Abk = DCF method) Discounted-Cash-Flow-Methode (DCF-Methode …” „… ), Discounted-Cash-Flow-Verfahren (DCF-Verfahren).discounted cash flows abgezinste Cashflows; ~ ~ (Abk = DCF) Discounted Cash Flows …”

Seite 694 – 698 S. 694-698

„… , employee ~ ~ Mitarbeiteraktienop-tionen; net cash-settled ~ ~ Aktienoptionen mit Nettobarausgleich …” „… (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for …” „… supplier.S39share-based payment transactions, cash-settled ~ ~ DRS/GAS 17 aktienbasierte …”

Seite 96 – 100 S. 96-100

„… ; redemption of shares.Eigenkapitalherabsetzungen, Auszahlungen aus ~ an andere Gesellschafter cash payments to …” „… Mutterunternehmens cash payments to shareholders of the parent entity from the redemption of shares; Auszahlungen aus …” „… awaiting disposal; zur Ausschüttung an ~ gehaltene Sachdividenden non-cash assets held for distribution to …”

Seite 91 – 95 S. 91-95

„… 91Discounted-Cash-Flow-Verfahren downstreamden Erträgen und den Aufwendungen (einschließlich …” „… . Cash flow, dh der jährlich zu erzielende finanzielle Überschuss nach Abzug von Investitionskosten und …” „… Fremdkapitalkosten.Discounted-Cash-Flow-Verfahren (Methode zur Unternehmensbewertung) (Abk = DCF-Verfahren) discounted cash flow method (DCF …”

Seite 709 – 713 S. 709-713

„… ; ~ cash flows steuerbezogene Cashflows.Tax Code, (German) ~ ~ (Abk = AO) Abgabenordnung (AO).tax …” „… regime (see Exempt-Exempt-Taxed regime (EET)) (Abk = TEE) vorgelagerte Besteuerung.taxed on a cash basis …” „… ~ vor Steuern; cash flows arising from ~ on income IAS 7 Cashflows aus Ertragsteuern; expenses for ~ on …”

Seite 311 – 315 S. 311-315

„… of the financial position, financial performance and cash flows, give a true and fair view of the net …” „… technique.Technik | der erwarteten Zahlungsströme IFRS 13 expected cash flow technique; ~ des erwarteten Barwerts …” „… grading system; Buchführungs~ bookkeeping system; dualistisches ~ two-tier system; Handels~ trading …”

Quellenangaben Englisch-Deutsch S. 787-810

„… Interpretation 4 (IFRS) I39 IFRS 16 I40 Hayn M., Schlegel O. (2021) Incremental Cash Flow Method. In: Heidecke B …” „… / starting-your-career/accounting-or-bookkeeping B29 https://corporatefinanceinstitute.com/ resources/knowledge/accounting/carrying-amount/ B30 IAS …”

doi.org/10.15358/9783800663064

Annette Bosewitz, René Bosewitz - Controlling-Fachbegriffe Deutsch-Englisch, Englisch-Deutsch - inkl. Arbeitshilfen online

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Annette Bosewitz, René Bosewitz

Controlling-Fachbegriffe Deutsch-Englisch, Englisch-Deutsch - inkl. Arbeitshilfen online

2018

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1 Wörterbuch Deutsch-Englisch S. 15-100

„… cash used in financing activities abführen, Steuer ~ pay tax Abgabe levy Abgabe, öffentliche …” „… , außerplanmäßige ~ impairment losses ( ) Abschreibung, buchmäßige ~ book depreciation Abschreibung …” „… expenses Aufwendungen, nicht zahlungswirksame ~ non-cash expenses Ausschüttungsquote A 25 …”

2 Wörterbuch Englisch-Deutsch S. 101-182

„… ; reservieren; verbuchen booked gebucht booking Buchung; Verbuchung bookkeeper Buchhalter bookkeeping …” „… financial position Vermögens- und Finanzlage net book value Nettobuchwert; Restbuchwert net cash used …” „… ; Anschaffung; Übernahme; Unternehmenserwerb acquisition at book value Übernahme zum Buchwert acquisition …”

5 Formulierungen und Textbausteine für die Kommunikation S. 233-252

„… Geben Sie Skonto bei Barzahlung? Do you offer a cash discount? Der Preis hängt von der Größe Ihres …” „… savings book. Wie hoch ist der Habenzins? What’s the credit interest? Haben Sie schon ein Konto bei uns …” „… . Our cash flow is only temporarily negative. Wir benötigen dringend eine Geldspritze. We urgently …”

4 Formulierungen und Textbausteine für den Schriftverkehr S. 215-232

„… … Bitte merken Sie folgenden Auftrag zur sofortigen Lieferung vor:… Please enter/book the following …” „… draft for £ ..., which covers your invoice after deduction of 2 % cash discount. Wir werden pünktlich …” „… festgestellt, dass auf Ihrem Konto noch immer ein Saldo von … offen steht. While looking through our books we …”

doi.org/10.34157/9783648120323

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