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Term
Translation
Entered by
Anlageaktion
asset transaction
martina1974
Anlagegut ausscheiden
Disposal of assets
martina1974
Anlagenbuchhaltung
fixed asset accounting
Alison Riddell
Anlagendeckung
equity-to - fixed assets ratio
(Non-member)
Anlagenspiegel
investment overview / asset overview
(Non-member)
Anlagenummer
Asset number
martina1974
Anlagespiegel
statement of changes in noncurrent assets
Olaf Reibedanz
Anlagestamm
Master data of asset
martina1974
anrechenbare Eigenmittel
eligible capital
(Non-member)
Ansatz - und Bewertungsprüfung
verification of asset recognition and measurement
(Non-member)
Ansatz unterhalb der Anschaffungskosten / Herstellungskosten (AK/HK)
measurement below replacement cost
Steffen Walter
Ansatz, ansatzpflichtig
recognition, requiring recognition
(Non-member)
Ansatz-, Ausweis- und Bewertungsvorschriften
principles of recognition, presentation and measurement
Beate Lutzebaeck
Ansatzwert
carrying amount
Alison Riddell
anschaffungsnaher Herstellungsaufwand
cost of production related to the coinciding acquisition
Steffen Walter
Anschlussförderung
subsequent / second-stage / ongoing/ (housing) subsidies
(Non-member)
anschreiben
put on someone's tab / charge to someone's account
(Non-member)
Anspruchzinsen
interest receivable
Timothy Wood
Anteil der externen Dienstleister in der Position Materialaufwand am Umsatz mit Dienstleistungen
ratio of purchased services contained in the cost of materials to sales of services
Steffen Walter
Anteil der Vergütung
performance-linked
(Non-member)
anteilige Rücklagenbildung
through creation of reserves proportionate to
(Non-member)
AO Aufwand
extraordinary expense(s)
Neal Allen
Applikationsfeld
Area
lone
Arbeitsablauf (audit)
audit approach
EMatt
ARE - Arbeitsgemeinschaft Regionaler Energieversorger
Association of Regional Utilities
Steffen Walter
Art und Umfang unsere Prüfungshandlungen wurden in unseren Arbeitspapieren festg
The type and scope of our audit procedures have been stated in our working papers
Elizabeth Niklewska
Außerbilanzpositionen
off-balance sheet items
Olaf Reibedanz
außerordentliches Ergebnis
extraordinary profit/loss, non-recurring profit/loss
Steffen Walter
auf den Nennwert abgestellt
based on their face value
Steffen Walter
auf die Jahre verteilen
distributed over the years
(Non-member)
auf fremden Grundstuecken
on third-party land
(Non-member)
auf Nettobasis
on a net basis
(Non-member)
auf neue Rechnung vortragen
to carry forward
Steffen Walter
auf neue Rechnung zugunsten des jeweiligen Mitarbeiters vorgetragen
carried/brought forward to new account of the respective employee
Steffen Walter
auf vergleichbarer Basis
on a comparable basis
Bob Kerns
auf vorübergehende Differenzen abgestellt
based on temporary differences
Steffen Walter
Aufbauprüfung
structural audit
(Non-member)
Auffälligkeitsanalyse
Incidence Analysis
EMatt
Auflösung
reversal / release
(Non-member)
Auflösung latenter Steuern
reversal of activated deferred taxes
Alexander Schleber
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