Glossary


 

- A -

Accruals

Act to Modernise Accounting Law

Affiliated company
AMAL

Annual financial statement

Annual report

Anticipatory accruals

Asset analysis
Asset history sheet
Assets
Asset side

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- B -

Back-end
Balance sheet
Balance sheet analysis
Balance sheet planning
Balance sheet profit and loss
Base of consolidation
Basel II
BI
Book value method
Borrowed capital
BPM
Break-even analysis
Budgeted balance sheet
Business Intelligence
Business Performance Management

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- C -

Capital consolidation
Capital flow statement
Capital participation
Capital requirement planning
Cash flow
Cash flow statement
Causation principle
Circulating assets
Classic BI
Company participation
Consolidation
Consolidated financial statement
Contribution margin
Corporate Performance Management
Cost and performance accounting
Cost and proceeds statement
Cost centre
Cost centre accounting
Cost of sales method
Cost-type accounting
CPM
Credit analysis
Currency surplus
Current-plan comparison

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- D -

Data warehouse
Debt consolidation
Deferrals
Deferred taxes
Direct funds-flow statement

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- E -

Earnings per share
Earnings statement
Elimination of intercompany profit and debt
Enterprise resource planning
Enterprise resource planning system
EPS
Equity
Equity analysis
Equity method
ERP
ERP system
ETL process
Expense and revenue consolidation
eXtensible Business Reporting Language
eXtensible Markup Language

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- F -

Finac
Financial accounting
Financial controlling
Financial data warehouse
Financial Intelligence
Financial planning
Financial statement analysis
Fiscal year
Fixed assets
Fixed costs
Front-end
Full consolidation

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- G -

German Commercial Code
Goodwill
Group accounting

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- I -

IAS
IFRS
Indirect capital flow statement
Interest and repayment planning
Interested-parties theory
International accounting standards
International financial reporting standards
Investment planning

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- L -

Liabilities
Liabilities side
Liquidity planning

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- M -

Management report
Marginal return
MDX
MOLAP
Multidimensional database
Multidimensional expressions

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- N -

Non-current assets
Notes to financial statement

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- O -

OLAP
One-entity theory
Online analytical processing
Operative controlling
Operative planning

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- P -

P&L
P&L planning
Palo HTTP
Participation
Plan cost accounting
Plan P&L
Pooling-of-interest method
Prepaid expenses
Price-earnings ratio
Product cost accounting
Proportional consolidation
Profit & loss statement
Profit centre
Provisions
Provisions analysis
Purchase method

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- Q -

Quarterly report

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- R -

Rating
RDBMS
Realtime Financial OLAP
Relational database
Relational Database Management System
Reporting
Reserves
Revaluation method
ROLAP
Rolling planning

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- S -

SOAP
SPE
Special purpose entity
SQL
Standard cost accounting
Standard Query Language
Standard reporting
Statement of changes in shareholders' equity
Strategic controlling
Strategic planning
Structured Query Language
Sub-group
Subsidiary

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- T -

Total cost accounting
Transitional accruals

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- U -

United States Generally Accepted Accounting Principles
US GAAP

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- V -

Variable costs

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- W -

Write-off
Write-off analysis

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- X -

XBRL
XML
XMLA
XML for Analysis

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Know how in the field of accounting

 

    

 

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