The Comprehensive German Accounting Dictionary174

Accounting is a complex field with a unique vocabulary. When working with German-speaking clients or colleagues, it is essential to have a solid understanding of the relevant accounting terms. This dictionary provides a comprehensive list of accounting terms in German, along with their English translations. It is designed to help accountants, auditors, and other financial professionals communicate effectively with German-speaking clients and colleagues.

Accounting Principles

Bilanzierungsgrundsätze - Accounting principles

Bilanzierungsrichtlinien - Accounting policies

Going-Concern-Prinzip - Going concern principle

Imparitätsprinzip - Impairment principle

Matching-Prinzip - Matching principle

Niederstwertprinzip - Lower of cost or market principle

Realisationsprinzip - Realization principle

Financial Statements

Bilanz - Balance sheet

Gewinn- und Verlustrechnung - Income statement

Kapitalflussrechnung - Statement of cash flows

Eigenkapitalspiegel - Statement of changes in equity

Assets

Anlagevermögen - Fixed assets

Umlaufvermögen - Current assets

Vorräte - Inventory

Forderungen - Accounts receivable

Liquide Mittel - Cash and cash equivalents

Wertpapiere - Securities

Liabilities

Verbindlichkeiten - Liabilities

Verbindlichkeiten aus Lieferungen und Leistungen - Accounts payable

Verbindlichkeiten gegenüber Kreditinstituten - Bank loans

Langfristige Verbindlichkeiten - Long-term liabilities

Equity

Eigenkapital - Equity

Gezeichnetes Kapital - Share capital

Rücklagen - Reserves

Gewinnvortrag - Retained earnings

Revenue and Expenses

Umsatzerlöse - Revenue

Wareneinsatz - Cost of goods sold

Personalaufwand - Personnel expenses

Abschreibungen - Depreciation

Zinserträge - Interest income

Zinsaufwendungen - Interest expense

Other Accounting Terms

Buchführung - Bookkeeping

Betriebsprüfung - Tax audit

Bilanzerweiterung - Consolidation

Doppik - Double-entry bookkeeping

GuV-Analyse - Income statement analysis

Inventur - Inventory count

Konzernbilanz - Consolidated balance sheet

Kostenrechnung - Cost accounting

Steuererklärung - Tax return

Wirtschaftsprüfung - Audit

2025-01-20

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