Here, you will find a small selection of some of the most important terms. If a word is missing, please write to: feedback@lucanet.com

Glossary

Glossary

- A -

- 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 -

- 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

Breakeven analysis

Budgeted balance sheet

Business Intelligence

Business Performance Management

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- C -

Capital consolidation

Capital flow statement

Capital participation

Capital requirements 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 center

Cost center 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

Liquity 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 center

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 -

- T -

Total cost accounting

Transitional accruals

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- U -

- U -

United States Generally Accepted Accounting Principles

US GAAP

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- V -

Variable costs

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- W -

- W -

Write-off

Write-off analysis

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- X -

XBRL
XML
XMLA

XML for Analysis

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