Basic Economic Terms im Fach Wirtschaftslehre (Englisch)

Sep 28, 2026

Bilingual glossary focused on core economic terminology used in German “Wirtschaftslehre”. Each entry pairs an English term with a German counterpart, covering accounting, cash and liquidity concepts, balance sheet items, capital and assets, interest and credit terms, demand and economic policy, and business-cycle vocabulary. The list supports quick reference for study and improves terminology consistency when reading or preparing economics lessons and exam materials.

LanguageEnglish

CategoryExam

FormatPDF

Pages8

Reading Time20 min

AccessFree to download

Key accounting and balance sheet terms

Accounting rates, provisions, and financial statements

Assets, liabilities, equity, and capital

Liquidity, credit, and interest concepts

Cash, ratios, and discounting

Creditor/debtor and credit period

Economic policy and market dynamics

Demand-oriented economic policy

Economic cycle and indicators

Basic Economic Terms im Fach Wirtschaftslehre bilingual (Englisch) | A | | | --- | --- | | account | Konto | | account management charge | Kontoführungsgebühr | | accounting rate of return method, average return method | Rentabilitätsvergleichsrechnung | | accounts receivables from sales and services | Forderungen aus Lieferung und Leistung (Warenforderungen) | | accruals, provisions | Rückstellungen | | accruals and deferrals | Rechnungsabgrenzung | | accumulated losses brought forward | Verlustvortrag | | accumulation factor | Aufzinsungsfaktor | | acquisition cost | Anschaffungskosten | | adaptation | Anpassung | | administration and distribution overhead/cost | Verwaltungs-und Vertriebsgemeinkosten | | affecting payments | ausgabenwirksam | | allocation to reserves | Einstellung in Rücklagen | | annual deficit | Jahresfehlbetrag | | annual financial statements | Jahresabschluss | | annual net profit | Jahresüberschuss | | annual report | Geschäftsbericht | | annuity | Annuität | | anticyclical | antizyklisch | | appreciation of a currency | Aufwertung einer Währung | | assembly line production | Fließbandfertigung | | assets | Aktiva | | assignment of receivables | Forderungsabtretung | | average fixed cost | durchschnittliche fixe Kosten | | average goods in stock or in hand, inventory level | durchschnittlicher Lagerbestand | | average locked-up capital | durchschnittlich gebundenes Kapital | | average price | Durchschnittspreis/ Durchschnittskurs | | average propensity to consume | durchschnittliche Konsumquote/ -neigung | | average propensity to invest | durchschnittliche Investitionsquote/-neigung | | average propensity to save | durchschnittliche Sparquote /-neigung | | average stock value | durchschnittlicher Lagerwert | | average storage period | durchschnittliche Lagerdauer | | average variable cost | durchschnittliche variable Kosten | | B | | | balance on current account | Leistungsbilanz | | balance sheet | Bilanz | | bank deposit | Bankeinlage | | basic income, breakeven level of income | Basiseinkommen des Haushalts | | basic wage rate | Grundlohn, Ecklohn | | bearer share | Inhaberaktie | | bond | Schuldverschreibung, Obligation, Anleihe | | book value | Buchwert, Bilanzkurs | | borrowed capital, debt capital | Fremdkapital | | breakeven point | Gewinnschwelle | | business climate | Geschäftsklima | | business climate index | Geschäftsklimaindex | | business cycle | Konjunkturzyklus, -verlauf | | C | | | --- | --- | | capacity bottleneck | Kapazitätsengpass | | capacity increasing effect | Kapazitätserweiterungseffekt,
Lohmann-Ruchti-Effekt | | capacity utilization | Kapazitätsauslastung | | capital contribution | Kapitaleinlage | | capital cover | Kapitaldeckung | | capital employed | eingesetztes investiertes Kapital | | capital freeing effect | Kapitalfreisetzungseffekt (Lohmann-Ruchti-Effekt) | | capital increase | Kapitalerhöhung | | capital recovery | Kapitalrückfluss | | capital recovery factor | Wiedergewinnungsfaktor, Annuitätenfaktor | | capital requirements | Kapitalbedarf | | capital stock | Grundkapital | | capital tie up, capital lock up | Kapitalbindung | | capitalized value of potential earnings | Ertragswert | | cash discount | Skonto | | cash position | Geldmittelbestand, Barliquidität | | cash ratio, absolute liquid ratio
(= 1st degree liquidity) | Liquidität ersten Grades | | causal chain | Kausalkette, Wirkungskette | | cession | Abtretung, Zession | | chain of effects | Wirkungskette | | circular-flow model | Kreislaufmodell | | clause | Klausel | | collateral for secured loan | Kreditsicherheit | | Commercial Register | Handelsregister | | commission | Provision | | company liquidation | Unternehmensauflösung | | consumption function | Konsumfunktion, Verbrauchsfunktion | | contribution | Deckungsbeitrag | | convertible bond | Wandelschuldverschreibung | | core (working) time | Kernarbeitszeit | | corporation | Kapitalgesellschaft | | corporation (income) tax | Körperscha

FAQs

What does the document provide for study?

A bilingual English-German glossary of basic economics terms used in “Wirtschaftslehre”, listing the English term alongside the German equivalent.

Which topics are covered in the accounting section?

Terms related to accounts, provisions and accruals/deferrals, financial statements, balance sheet items, and profit or deficit concepts.

Does the glossary also include economics policy and cycle vocabulary?

Yes. It includes terms for demand-oriented economic policy and business-cycle concepts such as economic indicator and economic cycle.

Sep 28, 2026

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