The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

German to English Accounting Translation Glossary

German term		English translation
dehnen		to stretch / to bend (the rules)
Delkredere		del credere	Neil Crockford
Entered by: Neil Crockford
Demodierung		changes in market demand	Ted Wozniak
Entered by: Ted Wozniak
den Buchwert fortführen		to carry forward the book value	Steffen Walter
Entered by: Steffen Walter
der auf die Bestandskraft der Veranlagung .... anzugleichen		(the annual financial statement) following the date on which the assessment or the modification thereof becomes final and unappealable shall be adjusted accordingly
der gläserne Kunde		the transparent customer
der zu fortgeführten Anschaffungskosten bilanzierten Finanzinstrumente		financial instruments measured/carried at amortised cost
deren Kapitaldienst regelmäßig bedient wurde		the costs of servicing which have regularly been paid.
derivativer Firmenwert		derivative goodwill	Steffen Walter
Entered by: Steffen Walter
derselbe		idem
deutsche Grundsätze / Grundsätze ordnungsmäßiger Buchführung <GoB>		German Generally Accepted Accounting Principles <GAAP>	Steffen Walter
Entered by: Steffen Walter
dezidierte Darstellung		separate presentation	gwm
Entered by: gwm
Diäten		per diem(s)
die Ansätze der erstellten Jahresabschlüsse		the carrying amounts used in the annual financial statements	Ted Wozniak
Entered by: Ted Wozniak
die Auflage erteilen		to issue an order (or instruction)
Die Aufwendungs- und die zinsbegünstigten Darlehen		redemption loans and low-interest loans
die Bilanz ...wurde verkürzt		(auch:) Investment in working capital was reduced (context)
Dienstleistungsverrechnung		charges for services	Marc Svetov
Entered by: Marc Svetov
Diese Rechnung wird mit Zugang fällig.		This invoice is payable on [upon] receipt.	Steffen Walter
Entered by: Steffen Walter
dingliche Verpflichtungen		real obligations	Ted Wozniak
Entered by: Ted Wozniak
diskontieren		to discount future periods to their present value
dispositionsbedingt		(effects) due to disposal	Elise Hendrick
Entered by: Elise Hendrick
div.		misc.
doppelte Kassenbuchhaltung		double-entry (cash) bookkeeping
doppische Buchung		double-entry bookkeeping
doppisches Rechnungswesen		double entry book-keeping/accounting
Drei-Netto-Einkommen		three times monthly net income
Drittverwendungsfähigkeiten		for third party uses
Drohverlustrückstellung		provision for anticipated losses/provision for onerous contracts/accrued contract losses
Drohverlustrückstellungen		reserves {HGB/IFRS: provisions} for pending loss(es)
durch Verrechnung		depleted through offsetting
Durchbuchungskonto		suspense account
Durchbuchungsmethode		gross hedge presentation method
Durchgriffsprinzip		pass through principle (pass through tax - similiar to LLC check the box)
durchlaufender Posten		transitory item
durchleiten/durchgeleitet/Durchleitung		externally offset/external offset
dv. (davon)		of which	Steffen Walter
Entered by: Steffen Walter
DVFA/SG		DVFA
E MM/JJ & P MM/JJ		earnings month/year & profit month/year
EÖ (abbreviation)		Eröffnung = initiation / institution	Elizabeth Niklewska
Entered by: Elizabeth Niklewska

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