Bilanzierung

التعريفات والمعاني

== German == === Etymology === bilanzieren (“balance/balance sheet”) +‎ -ung (“suffix for nouns of action”) === Pronunciation === IPA(key): [biˌlant͡siːʁʊŋ] Hyphenation: Bi‧lan‧zie‧rung === Noun === Bilanzierung f (genitive Bilanzierung, plural Bilanzierungen) (accounting) accounting, balancing, financial reporting (the process of recording, valuing, and presenting the financial position of an entity in a balance sheet) ==== Declension ==== ==== Synonyms ==== Rechnungslegung (financial reporting) Abschlusserstellung (preparation of financial statements) ==== Hypernyms ==== Rechnungswesen (accounting/finance) Unternehmensführung (corporate management) ==== Coordinate terms ==== Einnahmen-Überschuss-Rechnung (cash basis accounting) Bewertung (the act of assigning value within the accounting process) Sorgfaltspflicht (the duty to ensure accurate and honest financial reporting) Werthaltigkeit (the quality of assets that must be verified during balancing) Wertaufholung (a specific accounting measure within the balancing process) Bestandshaltung (the recording of inventories in the balance sheet) ==== Related terms ==== bilanzieren (to balance/account for) bilanzwirksam (affecting the balance sheet) === References === “Bilanzierung” in Digitales Wörterbuch der deutschen Sprache “Bilanzierung” in Duden online