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Term Translation Entered by
Äquivalenzziffernrechnung equivalent unit calculation/costing/accounting Steffen Walter
Banfen PREQ (Non-member)
Banfen = Bestellanforderungen purchase requisitions Steffen Walter
Bankbeihilfen bank subsidies (Non-member)
Bankbrief annual bank statement (Non-member)
Bankbuch non-trading portfolio Ralf Lemster
Bankeninkasso bank collection procedure (Non-member)
Barabfindung cash compensation Beate Lutzebaeck
Bauerfolgsrechnung Construction profit and loss account (Non-member)
Bauleistung revenue from construction services (Non-member)
Bauten auf fremdem Grund buildings on third-party land Steffen Walter
begünstigte Wirtschaftsgüter assets subject to preferential tax treatment conny
begleichen offset against (Non-member)
Behindertenausgleichstaxe exemption levy for non-employment of disabled persons ...
bei der erstmaligen Erfassung upon initial recognition Ted Wozniak
bei wirtschaftlicher Betrachtung applying the substance-over-form principle Beate Lutzebaeck
Beistellbedarf material to be provided (Non-member)
beizulegender Zeitwert fair value Kathi Stock
Belastung eigner Aktiven charged to own assets (Non-member)
Belastungen oder Gutschriften debits or credits Olaf Reibedanz
Belastungsanzeige debit note / debit advice (Non-member)
belegführend submission of vouchers (documentation) (Non-member)
Belegordnung (internal) record (Non-member)
Belegorganisation document organization Daniela Penn
Belegsplittkonto document split account (Non-member)
bereinigtes Betriebsergebnis adjusted operating profit/loss (Non-member)
bereinigtes EBITDA adjusted EBITDA Eszter Bokor
berichtsfähig sein to meet [comply with] reporting requirements Steffen Walter
Berufsbeiträge statutory occupational assessments (Non-member)
Besch. grad/TerGr. employment level/wage group (Non-member)
beschaffungsmarktorientiert supplier (Non-member)
Bescheide notices of liability (Non-member)
Bestand portfolio Ted Wozniak
Bestand an unfertigen Bauten (contract) work in progress (Non-member)
bestandsgefaehrdend threatening the existence EMatt
bestandsgefährdend risks to the company as a going concern Alison Riddell
Bestandskraft der Veranlagung final tax assessment (Non-member)
bestandssicher aber betragsunsicher present obligation but uncertain amount (Non-member)
Bestandsveränderung fertige Erzeugnisse/unfertige Erzeugnisse Change in inventories of finished goods and work in progress Ted Wozniak
Bestandsvolumen zu Anschaffungswerten portfolio value at cost (Non-member)

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