Glossary
Financial terms are often special. Find here important definitions.
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- Depreciation, scheduled
- Progressive depreciation
- Depreciation
- Depreciation ratio
- Deviation analysis
- Ad hoc publicity
- Stock companies act
- Shareholder
- Payback period
- Cost allocation sheet
- Net assets
- Cashflow from financing activities
- Operating cashflow
- Constribution margin
- EBIT margin
- EBITA
- EBITA margin
- EBITDA margin
- Equity
- Direct costs
- Final cost center
- Income
- Earning
- Direct production costs
- Indirect production costs
- Production costs
- Fixed costs
- Accounts receivables
- Debt capital
- Indirect costs
- Period accounting
- Income statement
- Profit
- Profit margin
- Indirect cost center
- Manufacturing costs
- Manufacturing expenses
- Service cost center
- Asset, intangible
- Internal cost allocation
- Internal reat of return
- Income of the year
- Calculation
- Cost-accounting depreciation
- Imputed costs
- Cost of capital
- Return on capital
- Partnership limited by shares
- Limited partnership
- Limited partner
- Correction method
- Variable costs
- Cost types
- Cost-type accounting
- Cost center
- Cost center accounting
- Cost unit
- P/E ratio
- Management report
- Leverage effect
- Liquidation value
- Third-degree liquidity
- First-degree liquidity
- Second-degree liquidity
- Liquidity
- Liquidity ratios
- Liquidity management
- Management, value-based
- Direct material costs
- Indirect material costs
- Material costs
- Asset, tangible
- Cash and cash equivalents
- Parent company
- Face value of a share
- Face value of bond
- Used capacity costs
- Production-method of depreciation
- Average useful life
- Controlling Company
- Debenture
- Operating margin
- Operational controlling
- Liability account
- Liability item
- Liabilities side (of the balance sheet)
- Accounting exchange on the liability side
- Standard costs
- Managerial Accounting
- Accounting
- Legal status
- Net worth
- Return
- Return figure
- Average return method
- Terminal value
- Risk analysis
- Reserve, hidden
- Reserve
- Property, plant and equipment
- Bond
- Segment reporting
- Self-financing
- Total costs
- Sensitivity analysis
- Debit column
- Special direct costs of production
- Special direct selling costs
- Capital stock
- Tax balance sheet
- Strategic controlling
- Unit costs
- T-account
- Current value (of an asset)
- Direct costing
- Subsidiary company
- Refinancing
- Sales revenues
- Company
- Shareholding
- Corporate income
- Business cooperation
- Corporate planning
- Employer´s remuneration, imputed
- Subordinated group
- Accounts payable
- Liabilities, short-term
- Liabilities
- Loss
- Long-term assets
- Assets
- Tangible asset
- Asset
- Assets side of the balance sheet
- Transfer price
- Financial gearing
- Contractual group
- Sales overhead costs
- Sales cost margin
- Selling costs
- Principle of causation
- Overhead costs
- Administration cost margin
- Absorption costing
- Convertible Bond
- Payment
- Financing a company
- Full costs
- Return on capital employed
- Sale and lease-back
- Scheduled depreciation
- WACC
- Weighted average cost of capital
- Cashflow
- EBIT
- EBITDA
- KG
- KGaA
- Leerkosten
- Option
- RoCE
- Share Deal
- UG
- Unternehmergesellschaft