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Abgetretene Forderung

Assigned claim, debt

Assigned claim, debt

ABL (Asset Based Lending = vermögensbasiertes Kreditgeschäft)

Asset Based Lending (ABL)

Asset Based Lending (ABL)

ABL-Kreditgeber

Asset Based Lender

Asset Based Lender

Abschreibung (Buchhaltung)

Depreciation (accountancy term)

Depreciation (accountancy term)

Abschreibungen auf Anlagen

Depreciation

Depreciation

Abschreibungen auf das Umlaufvermögen

Depreciation on current assets, allowance for doubtful accounts

Depreciation on current assets, allowance for doubtful accounts

Abschreibungen auf Finanzanlagen

Depreciation on investments

Depreciation on investments

Abschreibungen auf Sachanlagen

Depreciation on fixed assets

Depreciation on fixed assets

Absicherung des Delkredererisikos

Creditprotection

Creditprotection

Abtretender

Assignor

Assignor

Abtretung

Assignment

Assignment

Abtretungsempfänger

Assignee

Assignee

Abtretungsverbot

Ban on Assignment

Ban on Assignment

Administrative Probleme

Administrative inefficieny

Administrative inefficieny

Adresse

Address

Address

Agio

Share premium account

Share premium account

Aktiva

Assets

Assets

Aktive Rechnungsabgrenzung

Accuerd income

Accuerd income

Aktivierte Eigenleistungen

Own work capitalised

Own work capitalised

Anerkannte Forderung

Allowed claim

Allowed claim

Anlagen im Bau

Plant under construction

Plant under construction

Anwalt

Lawyer

Lawyer

Anzahl Mitarbeiter

Number of employees

Number of employees

Anzahlungen auf Anlagen

Prepayments on fixed assets

Prepayments on fixed assets

Anzahlungen auf Waren

Prepayments, advanced payments to suppliers

Prepayments, advanced payments to suppliers

Außenstände

Due invoices

Due invoices

Außenstände

Unpaid invoices

Unpaid invoices

Außerordentliche Aufwendungen

Extraordinary expenses

Extraordinary expenses

Außerordentliche Erträge

Extraordinary income

Extraordinary income

Außerordentliches Ergebnis

Extraordinary gains and losses

Extraordinary gains and losses

Ausstehende Einlagen

Capital subscribed in arrears / not yet called

Capital subscribed in arrears / not yet called

Bankverbindlichkeiten

Bank overdraft and loans, bank indeptedness

Bank overdraft and loans, bank indeptedness

Barzahlung

Cash payment

Cash payment

Beitreibung

Prosecution (to prosecute)

Prosecution (to prosecute)

Bestandsveränderungen

Change in stocks of finished goods and work in progress

Change in stocks of finished goods and work in progress

Beteiligungen

Investments

Investments

Betriebliche Aufwendungen

Operating expenses

Operating expenses

Betriebliche Erträge

Operating income

Operating income

Betriebsergebnis

operating results

operating results

Betriebssteuern

Taxes, other than income taxes

Taxes, other than income taxes

Betrug

Fraud

Fraud

Bilanz

Balance-sheet

Balance-sheet

Bilanzergebnis

Profit / loss after taxation

Profit / loss after taxation

Bilanzgewinn/-verlust

Profit / loss for the year

Profit / loss for the year

Bonität

Credit

Credit

Bonität

Solvency

Solvency

Bonitätsprüfung

Credit scoring

Credit scoring

Branche

Industry / branch of trade

Industry / branch of trade

Cash drain

Cash drain

Cash drain

Cash flow (Buchhaltung)

Cash flow

Cash flow

Cash loss

Cash loss

Cash loss

Debitoren

Receivables

Receivables

Debitorenbestand

Sales ledger

Sales ledger

Debitorenbuchhaltung

Accounts receivable departement

Accounts receivable departement

Debitorenmanagement

Receivables management

Receivables management

Delkredere

Del credere

Del credere

Dienstleistung

Services

Services

Diskontsatz

Discount Charge

Discount Charge

E-Banking

Electronic Banking

Electronic Banking

Eigenkapital

Capital and reserves, shareholder´s equity

Capital and reserves, shareholder´s equity

Einschätzung der Kreditfähigkeit

Rating assessment / credit rating

Rating assessment / credit rating

Einzelhandel

Retail

Retail

Energiebranche

Utilities

Utilities

Erfolgsrechnung

Profit and loss statement

Profit and loss statement

Erträge aus Anlageabgängen

Gain / profit on disposal of tangible fixed assets

Gain / profit on disposal of tangible fixed assets

Erträge aus Beteiligungen

Investment income

Investment income

Erträge aus der Auflösung von Rückstellungen

Release of provisions

Release of provisions

Ertrags- u. Besitzsteuern

Income tax

Income tax

Ertragseinbussen

Loss of income

Loss of income

Existenzbedrohung

Threat to survival

Threat to survival

Export-Factoring

Export Factoring

Export Factoring

Factoring

Factoring

Factoring

Factoring ohne Benachrichtigung

Not Notification Factoring

Not Notification Factoring

Factoring ohne Rückgriff / Echtes Factoring

Not Recourse Factoring

Not Recourse Factoring

Fälligkeitsfactoring

Maturity Factoring

Maturity Factoring

Fälligkeitstag

Date of payment

Date of payment

Fälligkeitstag

Due date

Due date

Fälligkeitstermin

Maturity date

Maturity date

Fertigerzeugnisse, Waren

Finished goods

Finished goods

Finanzanlagen

Long term assets, other assets

Long term assets, other assets

Finanzdienstleister

Finance Industry

Finance Industry

Firma

Company

Company

Firmenkunden

Corporate (B2B)

Corporate (B2B)

Forderung

Receivable

Receivable

Forderungen an Gesellschafter

Due from shareholders

Due from shareholders

Forderungseinzug

Debt collection

Debt collection

Forderungsmanagement

Receivable Management

Receivable Management

Fruchtlose Pfändung

Unsatisfied execution

Unsatisfied execution

Full Servbice Factoring

Full Service Factoring

Full Service Factoring

Funktion

Title

Title

Geldmittel, Bankguthaben

Cash at bank and in hand

Cash at bank and in hand

Gericht

Court

Court

Gerichtsvollzieher

Bailiff

Bailiff

Geschäftsausstattung

Equipment

Equipment

Gesellschafterdarlehen

Shareholder´s loan account

Shareholder´s loan account

Gesetz

Law

Law

Gesetzliche Rücklagen

Legal reserves

Legal reserves

Gesundheitswesen

Healthcare

Healthcare

Gewinn- u. Verlustrechnung

Profit and loss account

Profit and loss account

Gewinn-/Verlustvortrag

Profit and loss account, retained earnings

Profit and loss account, retained earnings

Gezeichnetes Kapital

Issued share capital, paid in capital

Issued share capital, paid in capital

Gläubiger

Creditor

Creditor

Gläubiger

Debtee

Debtee

Goodwil

Goodwill

Goodwill

Großhandel

Wholesale

Wholesale

Grundstücke und Gebäude

Land and buildings

Land and buildings

Grundstückskosten

Establishment costs, starting up costs

Establishment costs, starting up costs

Gutschrift

Credit Note

Credit Note

Handelsfinanzierung

Commercial Finance

Commercial Finance

Import-Factoring

Import Factoring

Import Factoring

Industrie

Manufacturing

Manufacturing

Inkasso

Debt collection

Debt collection

Inkassounternehmen

Debt collection agency

Debt collection agency

Inlandsfactoring

Domestic Factoring

Domestic Factoring

Insolvenz

Insolvency

Insolvency

Insolvenzerklärung

Debtor's declaration

Debtor's declaration

Insolvenzerklärung

Declaration of insolvency

Declaration of insolvency

Insolvenzverfahren

Procedure of declaring bankruptcy

Procedure of declaring bankruptcy

Interfactor Vereinbarung

Intefactor Agreement

Intefactor Agreement

Internationale Factoring Organisationen

International Organizations of Factoring

International Organizations of Factoring

Internationales Factoring

International Factoring

International Factoring

Jahresabschluss (Buchhaltung)

Annual report

Annual report

Jahresabschluss (Buchhaltung)

Year-end-report

Year-end-report

Jahresabschluss (Buchhaltung)

Yearly report

Yearly report

Juristische Person

Corporate body

Corporate body

Juristische Person

Legal entity

Legal entity

Käufer

Buyer/ Debtor

Buyer/ Debtor

Kaufpreis

Purchase price

Purchase price

Kommissionsgebühr

Commission charge

Commission charge

Konkurs

Bankruptcy

Bankruptcy

Konsequenzen

Consequences

Consequences

Korrespondenz-Factor

Correspondent Factor

Correspondent Factor

Kreditfähigkeit/-würdigkeit

Credit-worthiness

Credit-worthiness

Kreditgeber

Lender

Lender

Kreditkarte

Credit card

Credit card

Kreditlimiten

Credit limits

Credit limits

Kreditmanagement

Credit management

Credit management

Kreditnehmer

Borrower

Borrower

Kreditpolitik

Credit policy

Credit policy

Kreditwürdigkeit

Credit-worthiness

Credit-worthiness

Kunden

Customers

Customers

Kundenanzahlungen

Payments received on account, advanced payments

Payments received on account, advanced payments

Kundenskonti / Erlösschmälerungen

Discounts

Discounts

Kurzfristige Konzernforderung

Due from affiliates, amounts owed by group companies

Due from affiliates, amounts owed by group companies

Kurzfristige Konzernverbindlichkeiten

Due to affiliates, amounts owed to group companies

Due to affiliates, amounts owed to group companies

Kurzfristige Rückstellungen

Provisions

Provisions

Kurzfristige Verbindlichkeiten

Current liabilities

Current liabilities

Langfristige Ausleihungen

Debtors due after more than 1 year, long term loans

Debtors due after more than 1 year, long term loans

Langfristige Konzernforderungen

Amounts owed by group

Amounts owed by group

Langfristige Konzernverbindlichkeiten

Due to affiliates, amounts owed to group companies

Due to affiliates, amounts owed to group companies

Langfristige Verbindlichkeiten

Amounts falling due after 1 year, long term liabilities

Amounts falling due after 1 year, long term liabilities

Lieferantenskonti

Discounts

Discounts

Lieferstopp

Suspension of deliveries

Suspension of deliveries

Lieferung

Consignment

Consignment

Lieferung

Delivery

Delivery

Liquidität

Financial solvency

Financial solvency

Liquidität

Liquid resources

Liquid resources

Liquidität

Liquidity

Liquidity

Liquiditätsengpass

Liquidity squeeze

Liquidity squeeze

Liquiditätslinie

Availability

Availability

Lohn, Gehalt

Salary, wages

Salary, wages

Lohnpfändung

Execution of wages

Execution of wages

Lohnpfändung

Wage garnishment

Wage garnishment

Mahnbescheid

Default summons

Default summons

Mahnbescheid

Payment summons

Payment summons

Mahnbescheid

Writ of execution

Writ of execution

Mahnfristen

Pre-collection period

Pre-collection period

Mahngebühren

Reminder Charges

Reminder Charges

Mahnung

Pre-collection

Pre-collection

Mängelrügen

Disputes regarding goods and services delivered

Disputes regarding goods and services delivered

Maschinen

Plant, machinery

Plant, machinery

Mitarbeiter

Employees

Employees

Mittel- u. langfristige Verbindlichkeiten

Loans, long term debt

Loans, long term debt

Mittelflussrechnung

Statement of Changes in Financial Position (SCFP)

Statement of Changes in Financial Position (SCFP)

Nachrangige Darlehen

Subordinated loan

Subordinated loan

Neubewertungsrücklage

Revaluation reserve

Revaluation reserve

Obligationen (Wandel-)

(convertible) loan stock / debentures

(convertible) loan stock / debentures

Offene Rechnung

Outstanding

Outstanding

Öffentliche Verwaltung

Public administration

Public administration

Ort

City/ place

City/ place

Passiva

Liabilities

Liabilities

Passive Rechnungsabgrenzung

Accruals, deferred income

Accruals, deferred income

Pensionsrückstellungen

Provisions for pension fund

Provisions for pension fund

Personalkosten

Wages and salaries, staff costs, administrative costs

Wages and salaries, staff costs, administrative costs

Pfändung

Distraint

Distraint

Pfändung einer Forderung

Arrest of a dept

Arrest of a dept

Postleitzahl

Postal Code / Z.I.P. code (US)

Postal Code / Z.I.P. code (US)

Privatkunden

Private (B2C)

Private (B2C)

Privatpersonen

Private individual

Private individual

Privatpersonen

Private person

Private person

Pünktlicher Zahler

Prompt payer

Prompt payer

Ratenzahlung

Instalment

Instalment

Rechnung

Invoice

Invoice

Rechnung

Invoice

Invoice

Rechnungsdiskonteur

Invoice Discounter

Invoice Discounter

Rechnungsprüfer

Auditor (internal, external)

Auditor (internal, external)

Rechnungsprüfung

Audit (internal, external)

Audit (internal, external)

Rechnungswesen

Accountancy

Accountancy

Rechnungswesen

Bookkeeping

Bookkeeping

Rechte, Lizenzen, Patente

Intangible assets

Intangible assets

Reverse Factoring

Reverse Factoring

Reverse Factoring

Roh-, Hilfs- und Betriebsstoffe

Raw materials

Raw materials

Rückabtretung / -übertragung

Reassignment

Reassignment

Rundfunk

Broadcast

Broadcast

Sachanlagen

Fixed assets

Fixed assets

Sanierung

Capital reconstruction

Capital reconstruction

Säumiger Zahler

Dilatory payer

Dilatory payer

Scheck

Check

Check

Schuldner

Debtor

Debtor

Sonderabschreibungen

Extraordinary depreciation

Extraordinary depreciation

Sonderposten mit Rücklageanteil Provisions réglementées

Sonstige aktivierte Kosten

Other costs (i. e. development costs)

Other costs (i. e. development costs)

Sonstige außerordentliche Aufwendungen

Exceptional expenses, extraordinary items

Exceptional expenses, extraordinary items

Sonstige außerordentliche Erträge

Extraordinary profit

Extraordinary profit

Sonstige betriebliche Erträge

Other operating income

Other operating income

Sonstige Forderungen

Other debtors, other receivables

Other debtors, other receivables

Sonstige Kosten

Other costs

Other costs

Sonstige kurzfristige Verbindlichkeiten

Other creditors, other liabilities

Other creditors, other liabilities

Sonstige langfristige Rückstellungen

Provisions for liabilities and charges

Provisions for liabilities and charges

Sonstige Rücklagen

Other reserves

Other reserves

Sperrkonto

Retention

Retention

Stilles Factoring

Confidential Factoring

Confidential Factoring

Teilzahlung

Instalment

Instalment

Teilzahlung

Part payment

Part payment

Teilzahlung

Payment by instalment

Payment by instalment

Teilzahlungsbetrag

Amount of instalment

Amount of instalment

Telefonische Mahnung

Pre-collection call

Pre-collection call

Telekommunikation

Telecommunication

Telecommunication

Transportbranche

Transport Industry

Transport Industry

Überweisung

Money order / money transfer

Money order / money transfer

Überweisung

Postal order

Postal order

Umlaufvermögen

Current assets

Current assets

Umsatz

Revenue(s)

Revenue(s)

Umsatz

Turnover

Turnover

Umsatzerlöse

Turnover, net sales

Turnover, net sales

unechtes Factoring / Factoring mit Rückgriff

Recourse Factoring

Recourse Factoring

Uneinbringliche Forderung

Bad dept / bad claim

Bad dept / bad claim

Unfertige Erzeugnisse

Work in progress

Work in progress

Unternehmenstätigkeit

Business sector

Business sector

Verbindlichkeiten

Creditors

Creditors

Vereinbarung

Agreement

Agreement

Verhandlung (gerichtlich)

Trial (judicial)

Trial (judicial)

Verhandlung (kommerziel)

Negotiation (commercial)

Negotiation (commercial)

Verjährte Forderung

Barred debt

Barred debt

Verjährung

Limitation

Limitation

Verkäufer

Seller

Seller

Verkürzung Mahnfristen

Shortening pre-collection period

Shortening pre-collection period

Verluste aus Anlageabgängen

Loss on sale of tangible fixed assets

Loss on sale of tangible fixed assets

Versandhandel

Mail-order business

Mail-order business

Verschuldung

Indebtedness

Indebtedness

Verspätete Zahlung

Late payment

Late payment

Vertrag

Contract

Contract

vertrauliches / stilles Factoring

Confidential Factoring

Confidential Factoring

Verwässerung

Dilution

Dilution

Verzugszins

Interest of delay

Interest of delay

Verzugszins

Interest on arrears

Interest on arrears

Verzugszins

Interest on late payment

Interest on late payment

Vorfinanzierung

Advance

Advance

Vorfinanzierung auf Außenstände der Debitoren

Advances on debtors outstanding

Advances on debtors outstanding

Vorkasse

Prepayment

Prepayment

Vorsätzlich verspätete Zahlungen

Intentional late payment

Intentional late payment

Wareneinsatz / Fremdleistungen

Raw materials and consumables, cost of sales

Raw materials and consumables, cost of sales

Warenforderungen

Trade debtors

Trade debtors

Warenverbindlichkeiten

Trade creditors, accounts payable

Trade creditors, accounts payable

Wechselforderungen

Bills of exchange receivable, notes receivable

Bills of exchange receivable, notes receivable

Wechselverbindlichkeiten

Bills of exchange payable, notes payble

Bills of exchange payable, notes payble

Wertberechtigung (auf Forderungen)

Allowance (for doubtful accounts)

Allowance (for doubtful accounts)

Wertberichtigung auf das Umlaufvermögen

Depreciation on current assets, allowance for doubtful accounts

Depreciation on current assets, allowance for doubtful accounts

Wertpapiere des Anlagevermögens

Investments

Investments

Wertpapiere des Umlaufvermögens

Investments, marketable securities

Investments, marketable securities

Zahler

Payer

Payer

Zahlung

Payment

Payment

Zahlungsauftrag

Payment order

Payment order

Zahlungsbedingungen

Terms of payment

Terms of payment

Zahlungseingang

In-payment

In-payment

Zahlungseingang

Payments received

Payments received

Zahlungsempfänger

Payee

Payee

Zahlungsfähigkeit

Ability to pay

Ability to pay

Zahlungsfähigkeit

Solvency

Solvency

Zahlungsfrist

Payment term

Payment term

Zahlungsmittel

Means of payment

Means of payment

Zahlungsplan

Instalment plan

Instalment plan

Zahlungsplan

Partial payment plan

Partial payment plan

Zahlungsschwierigkeit

Financial difficulties

Financial difficulties

Zahlungstermin

Date of payment

Date of payment

Zahlungsunfähigkeit

Inability to pay

Inability to pay

Zahlungsunfähigkeit

Insolvency

Insolvency

Zahlungsverhalten

Payment habit

Payment habit

Zahlungsverpflichtung

Liability (to pay)

Liability (to pay)

Zahlungsversprechen

Promise to pay

Promise to pay

Zahlungsverweigerung

Non-Payment

Non-Payment

Zahlungsverweigerung

Refusal to pay

Refusal to pay

Zahlungsverzug

Default of payment,

Default of payment,

Zahlungsverzug

Delay of payment

Delay of payment

Zinsaufwendungen

Interest payable

Interest payable

Zinserträge

Interest receivable

Interest receivable

Zinskosten (Zusätzliche)

Additional interest charges

Additional interest charges

Zuweisung zu Rückstellungen

Provisions

Provisions

Zwei-Factor-System

Two-Factor-System

Two-Factor-System

Zweifelhafte Forderung

Bad claim / bad dept / doubtful debt

Bad claim / bad dept / doubtful debt