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EBC IV - language of accounting (Fach) / Random (Lektion)

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• Gerichtshelfer bailiff
• Rumpelstielzchen Rumpelstiltskin
• Spitznamen für Accountants clerk, bean-counter, number cruncher
• auf Ziel kaufen buying on account
• Kontokorrent open account
• Definition of accounting The system of recording and summarizing business and financial transactions and analyzing, veryfying and reporting the results
• Forensische Rechnungsprüfung Forensic Accounting  = Accounting suitable for use in law / linked to litigation
• soziale Buchführung social accounting  = reporting of social and economic effects
• gerichtliche Behauptung / Anspruch claim
• SEC Securities and Exchange Commission
• Anzeige
• Buchführung bookkeeping = actual process of recording and summarizing of financial transactions
• Finanzbuchhaltung financial accounting = production and abstraction in reports to inform persons outside of the organization
• internes Berichtswesen / Controlling managerial accounting = creation of reports for internal planning and decision-making used by managers to assist in budgeting (=Budgetierung)
• kreative Buchführung Creative Accounting / Voodoo Accounting / Cookie Jar Accounting / big bath charges / merger magic / black box accounting / financial shenanigans / accounting irregularities- cooking the books- fiddling the figures- income smoothing- massaging the numbers- juggling of the books- "earnings management"- window dressing- fluffing the pillows
• Bilanzfälschung Accounting fraud  = the intentional misrepresentation or alteration of accounting records for a profit --> tax avoidance, tax minimization, tax evasion, embezzlement, money laundering, Ponzi scheme
• Tax day in the US 15th of April (no friday, saturday, sunday)
• Steuererklärung tax return
• UK tax year 1 April - 31 March: corporate tax (calendar year also possible) 6 April to 5 April for self employed & personal tax
• IRS Internal Revenue Service
• Steuererstattung Tax refund = tax rebate
• Steuergutschrift tax credit
• Steuerbegünstigung tax break / concession / privilege
• Steuererleichterung tax reduction / relief
• temporäre Steuererleichterungen tax holiday  = temporary reduction or elimination of tax to attract investors
• Father of Accounting Fra Luca Bartolomeo de Pacioli (15th century)
• The Big Eight (1932) - Price Waterhouse & Co. (--> PwC)- Haskins & Sells (--> Deloitte)- Peat, Marwick, Mitchell & Co. (--> KPMG)- Touche, Niven & Co. (--> Deloitte)- Ernst & Ernst (--> EY)- Arthur Young & Co. (--> EY)- Lybrand, Ross Bros. & Montgomery (--> PwC)- Arthur Andersen & Co. (--> Split apart in Enron Scandal)
• Big 4 Today - PwC- Deloitte- KPMG- EY (Ernst & Young)
• UK Accountant licenses royal- Chartered Accountant = ACA / FCA- Chartered Certified Accountant = ACCA / FCCA- Chartered Management Accountant = ACMA / FCMA- Chartered Public Finance Accountant = CPFA other bodies- International Accountants (AAIA / FAIA)- Authorised Public Accountants (AAPA) Professional bodies- Incorporated Financial Accountant (FFA / AFA)- Certified Public Accountant (ACPA / FCPA)- Certified Practising Accountants (ICPA)
• Accountant licenses in the US Licensed: Certified Public Accountant (CPA) Unlicensed: Certified International Accountant (CIA), Certified Management Accountant (CMA)
• Kassenbuchführung / Einnahmen-Ausgaben-Rechnung cash accounting  --> income & expenses are recognized at the point of actual cash in- / outflow
• Anzeige
• Periodengerechte Buchführung Accrual accounting --> Recognition of income / expenses at time of earning / expense
• Steuerklasse tax bracket
• Prüfkette / Buchungskontrolle Step-by-step-record by which accounting data can be tracked back to their source --> Used by SEC and NYSE to verify accounting figures
• IFRS International Financial Reporting Standards
• IAS International Accounting Standards
• IASB International Accounting Standards Board
• zu versteuerndes Einkommen taxable income
• Strl. BmGl tax base
• Steuerbandbreite tax band
• Steuerfreibetrag tax exempt (amount)
• Bewertung mit Nullsatz zero-rated - no value added tax on sales
• Vorsteuer Input tax
• Steuerfreibetrag tax allowance
• AAT Association of Accounting Technicians
• Unterschlagung / Veruntreuung embezzlement
• Geldwäsche money laundering

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