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
Aktiver Unterschiedsbetrag aus der Vermögensverrechnung Excess of plan assets over pension liabilities
aktiver/passiver Unterschiedsbetrag positive/negative goodwill (sometimes also badwill for negative goodwill)
aktivierbar capitalizable (capitalisable)
Entered by: Steffen Walter
aktivierte Forderungen recognized receivables
Aktivierung von recognition of
Entered by: Ted Wozniak
Aktivierung von Fremdkapitalkosten capitalisation of borrowing costs
aktivischer/passivischer Veränderungsbetrag fair value change classified into components attributable to recognised assets/liabilities
Aktivität im Consolidate activity in Consolidate / activity in the Consolidate module
Aktivpositionen asset accounts
Entered by: Ted Wozniak
aktuelle betriebswirtschaftliche Auswertung der Firma XXXX An evaluation of XXX company’s current viability
Alleinbuchhalter sole accountant
Entered by: katieker
allg. PT Standard treatment/complex treatment
Entered by: Susanne Schiewe
Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften General Engagement Terms for Public Auditors and Public Audit Firms
Entered by: Steffen Walter
als Betriebsausgabe behandeln treat as a business expense
Entered by: Hilary Davies Shelby
als Rückstellung passivieren to carry as a provision
Altersanalyse aging analysis
Entered by: Olaf Reibedanz
Alterungsabschlag (inventory) obsolescence write-down, write-down for (inventory) obsolescence
Entered by: Tanja Spath-Nagazi
Altforderungen receivables previously written off (as uncollectable)
Ampelkonto compensatory time tracking record
Anbauverfahren direct method
Entered by: Timothy Wood
andere aktivierte Eigenleistungen other own work capitalised
Entered by: Michaela Sommer
andere Zuzahlungen in das Eigenkapital other contributions to (own) capital
Entered by: Yana Dovgopol
Anderskosten differently valuated implicit costs
angemahnte Rechnung dunned invoice
Entered by: Andrea Teltemann
Angesammelter Gewinn accrued profits
Anhang Notes to the Financial Statements
Anlageaktion asset transaction
Anlagegut ausscheiden Disposal of assets
Anlagenbuchhaltung fixed asset accounting
Anlagendeckung equity-to - fixed assets ratio
Anlagenintensität ratio of fixed to total assets
Anlagenspiegel investment overview / asset overview
Anlagenummer Asset number
Anlagespiegel statement of changes in noncurrent assets
Entered by: Olaf Reibedanz
Anlagestamm Master data of asset
Anpassung HGB/IFRS JÜ/JF Fremdgesellschafter Adjustment German Comm. Code/IFRS surplus/shortfall for the year attributable to minority members
anrechenbare Eigenmittel eligible capital
Ansatz - und Bewertungsprüfung verification of asset recognition and measurement
Ansatz unterhalb der Anschaffungskosten / Herstellungskosten (AK/HK) measurement below replacement cost
Entered by: Steffen Walter
Ansatz, ansatzpflichtig recognition, requiring recognition
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