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Term Translation Entered by
Abstimmung des Eigenkapitals reconciliation of the equity capital Jon Fedler
abteilungsübergreifende interdepartmental (Non-member)
Abzugsposition deductible item Ted Wozniak
AF-Maßnahmen = Aus- und Fortbildungsmaßnahmen [corporate] training programs and measures (Non-member)
AfA-Lauf [batch] processing of tax depreciation Dawn Montague
AG Die Aktiengesellschaft (Non-member)
AHK acquisition and manufacturing costs Ted Wozniak
Akonto(zahlung) payment on account Steffen Walter
akquirierbares, kumuliertes Umsatzvolumen acquirable cumulative turnover (Non-member)
aktienrechtliche Bewertung valuation in accordance with German company law (Non-member)
Aktionärsbrief Letter to Shareholders lone
aktive Rechnungsabgrenzungsposten (RAP) prepaid expenses and accrued income Steffen Walter
aktive Steuerabgrenzung deferred tax assets Alison Riddell
aktive und passive Bestandskonten asset and liability/equity accounts; asset and capital accounts (Non-member)
Aktive und passive latente Steuern Deferred tax assets and deferred tax liabilities Ariser
aktive und passive Vermögensgegenstände assets and liabilities Olaf Reibedanz
aktive/passive latente Steuern deferred tax assets / deferred tax liabilities *IAS* Steffen Walter
Aktiver Unterschiedsbetrag aus der Vermögensverrechnung Excess of plan assets over pension liabilities Camilla Seifert
aktiver/passiver Unterschiedsbetrag positive/negative goodwill (sometimes also badwill for negative goodwill) Alison Riddell
aktivierbar capitalizable (capitalisable) Steffen Walter
aktivierte Forderungen recognized receivables Jeana Clark
Aktivierung von Fremdkapitalkosten capitalisation of borrowing costs (Non-member)
aktivischer/passivischer Veränderungsbetrag fair value change classified into components attributable to recognised assets/liabilities (Non-member)
Aktivität im Consolidate activity in Consolidate / activity in the Consolidate module (Non-member)
Aktivpositionen asset accounts Ted Wozniak
aktuelle betriebswirtschaftliche Auswertung der Firma XXXX An evaluation of XXX company’s current viability (Non-member)
Alleinbuchhalter sole accountant katiebeb
Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften General Engagement Terms for Public Auditors and Public Audit Firms Steffen Walter
als Betriebsausgabe behandeln treat as a business expense (Non-member)
als Rückstellung passivieren to carry as a provision (Non-member)
Altersanalyse aging analysis Olaf Reibedanz
Alterungsabschlag (inventory) obsolescence write-down, write-down for (inventory) obsolescence (Non-member)
Altforderungen receivables previously written off (as uncollectable) Karl Foehner
Ampelkonto compensatory time tracking record (Non-member)
Anbauverfahren direct method Timothy Wood
andere aktivierte Eigenleistungen other own work capitalised Michaela Sommer
andere Zuzahlungen in das Eigenkapital other contributions to (own) capital Yana Dovgopol
angemahnte Rechnung dunned invoice (Non-member)
Angesammelter Gewinn accrued profits Poornima Iyengar
Anhang Notes to the Financial Statements Ralf Lemster

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