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
aktienrechtliche Bewertung		valuation in accordance with German company law
Aktionärsbrief		Letter to Shareholders
aktive Rechnungsabgrenzungsposten (RAP)		prepaid expenses and accrued income	Steffen Walter
Entered by: Steffen Walter
aktive Steuerabgrenzung		deferred tax assets
aktive und passive Bestandskonten		asset and liability/equity accounts; asset and capital accounts
Aktive und passive latente Steuern		Deferred tax assets and deferred tax liabilities
aktive und passive Vermögensgegenstände		assets and liabilities	Olaf Reibedanz
Entered by: Olaf Reibedanz
aktive/passive latente Steuern		deferred tax assets / deferred tax liabilities *IAS*	Steffen Walter
Entered by: Steffen Walter
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)	Steffen Walter
Entered by: Steffen Walter
aktivierte Forderungen		recognized receivables
Aktivierung von		recognition of	Ted Wozniak
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	Ted Wozniak
Entered by: Ted Wozniak
aktuelle betriebswirtschaftliche Auswertung der Firma XXXX		An evaluation of XXX company’s current viability
Alleinbuchhalter		sole accountant
allg. PT		Standard treatment/complex treatment
Allgemeine Auftragsbedingungen (Prüfungsbericht)		General Terms of Engagement (auditor's report)
Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften		General Engagement Terms for Public Auditors and Public Audit Firms	Steffen Walter
Entered by: Steffen Walter
als Betriebsausgabe behandeln		treat as a business expense
als Rückstellung passivieren		to carry as a provision
Altersanalyse		aging analysis	Olaf Reibedanz
Entered by: Olaf Reibedanz
Alterungsabschlag		(inventory) obsolescence write-down, write-down for (inventory) obsolescence	Tanja Spath-Nagazi
Entered by: Tanja Spath-Nagazi
Altforderungen		receivables previously written off (as uncollectable)
Ampelkonto		compensatory time tracking record
Anbauverfahren		direct method	Timothy Wood
Entered by: Timothy Wood
andere aktivierte Eigenleistungen		other own work capitalised
andere Zuzahlungen in das Eigenkapital		other contributions to (own) capital	Yana Dovgopol
Entered by: Yana Dovgopol
Anderskosten		differently valuated implicit costs
angemahnte Rechnung		dunned invoice
Angesammelter Gewinn		accrued profits
Anhang		Notes to the Financial Statements
Anlageaktion		asset transaction
Anlagegut ausscheiden		Disposal of assets
Anlagen in Bau		assets under construction
Anlagenbuchhaltung		fixed asset accounting
Anlagendeckung		equity-to - fixed assets ratio

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