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
Ausweiswahlrecht		disclosure option

AV		Anlagevermögen	Paula Price
Entered by: Paula Price
á cto		Prepayment / deposit / downpayment

über Budgets abbilden		to reflect/capture in (the) budgets

über die Laufzeit		spread out over the term of the lease

über Plan		higher than expected/targeted

überjährig		longer than one year

übrige betriebliche Erträge		Other operating income

Üb. Da/Ausgl. Zusch		other service compensation payments/ compensatory allowance

Überleitung		reconciliation

Überleitung		reconciliation	Marc Svetov
Entered by: Marc Svetov
Überleitung der Teilkonzerneigenmittel		reconciliation of subgroup equity

Überleitung nach HGB		HGB reconciliation

Überleitung zur Handelsbilanz II		reconcile with single-entity financial statements adjust (restated) to comply with (see below)	Ted Wozniak
Entered by: Ted Wozniak
Übernahmeerfolg		takeover surplus

Überstundenpauschale (UEB.-Pauschale)		(fixed-rate) overtime allowance	Steffen Walter
Entered by: Steffen Walter
Überwachung der Verrechnungen		invoice control

Ökosteuer		Environmental tax, green tax

Äquivalenzziffernrechnung		equivalent unit calculation/costing/accounting	Steffen Walter
Entered by: Steffen Walter
Banfen		PREQ

Banfen = Bestellanforderungen		purchase requisitions	Steffen Walter
Entered by: Steffen Walter
Bankbeihilfen		bank subsidies

Bankbrief		annual bank statement

Bankbuch		non-trading portfolio

Bankeninkasso		bank collection procedure

Barabfindung		cash compensation	Beate Lutzebaeck
Entered by: Beate Lutzebaeck
Bauerfolgsrechnung		Construction profit and loss account

Bauleistung		revenue from construction services

Bauten auf fremdem Grund		buildings on third-party land	Steffen Walter
Entered by: Steffen Walter
befreiend in Anspruch		The companies included in the consolidation invoke their legal option of choice, which serves as..	Carmen Lawrence
Entered by: Carmen Lawrence
befreiender Konzernabschluss		exempting consolidated financial statement	Ted Wozniak
Entered by: Ted Wozniak
begünstigte Wirtschaftsgüter		assets subject to preferential tax treatment

begleichen		offset against

Behindertenausgleichstaxe		exemption levy for non-employment of disabled persons

bei der erstmaligen Erfassung		upon initial recognition	Ted Wozniak
Entered by: Ted Wozniak
bei der Muttergesellschaft		charged ... at the parent (AmE) corporation\'s > (BrE) company\'s end

bei wirtschaftlicher Betrachtung		applying the substance-over-form principle	Beate Lutzebaeck
Entered by: Beate Lutzebaeck
Beistellbedarf		material to be provided

beizulegender Zeitwert		fair value	Kathi Stock
Entered by: Kathi Stock
belastenden Unternehmen		provider	Ted Wozniak
Entered by: Ted Wozniak

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