Regnskabsordbog A-Å
- Regnskab & Økonomi
A.
A-Skat (lønskat)
A-tax (payroll tax)
A.M.B.A
Limited liability cooperative
Abonnement
Subscription
Acceptfrist
Deadline for acceptance
Aconto
On account
Acontobetaling
On account payment
Acontofaktura
On account invoice
Acontoskat
On account tax
Advokat
Attorney / lawyer
Afdrag
Instalment
Afkast
Return / yield
Afkastningsgrad
Return on assets (ROI)
Afregning
Settlement
Afrunding
Rounding
Af- og nedskrivning
Write off / write downs / depreciations /amortisation / impairment losses
Afslutning af regnskabsår
Closing of the financial year
Afspadsering
Time in lieu
Afstemning
Reconciliation
Aktie
Share
Aktiekapital
Share capital
Aktieselskab (A/S)
Public limited liability company
Aktieudbytte
Dividend
Aktionær
Shareholder
Aktionærlån
Shareholder loan
Aktiv
Asset
AM-bidrag
Labour market contribution
Amortisation
Amortization
Amortisationsplan
Amortization scheme
Anlægsaktiver / langfristede aktiver
Fixed assets / long-term investments
Anlægskartotek
Fixed asset ledger
Anlægsnote
Fixed asset movement schedule
Anpartsselskab (ApS)
Private limited liability company
Ansættelseskontrakt
Employment contract
Anvendt regnskabspraksis
Accounting policy
Arbejdskraft
Labour
Arbejdsløshedskasse
Unemployment insurance fund
Arbejdsmarkedets Tillægspension (ATP)
Danish labour market lifelong pension plan / supplementary pension
Arbejdsskadeserstatning
Industrial injury compensation / worker’s compensation
Arbitrage
Arbitrage
Auktion
Auction
Avance
Profit margin
B.
B-skat (lønskat)
B-tax (payroll tax)
Balance
Balance sheet
Bankafstemning
Bank reconciliation
Bankgaranti
Bank security / guarantee
Bankrådgiver
Bank advisor
Barsel
Maternity / paternity /parental leave
Basisår
Base year
Befordringsfradrag
Deduction for transport
Begrebsramme
Conceptual framework for financial reporting
Beskæftigelsesfradrag
Employment deduction
Bestyrelse
Board of directors
Betalingsadvisering
Payment notification
Betalingsbalance
Balance of payments
Betalingsevne
Ability to pay
Betalingsgateway
Payment gateway
Betalingsløsning
Payment solution
Betalingspåkrav
Order for payment
Betalingsservice
Payment service
Betalingsstandsning
Suspension of payments
BIC-kode
Business Identifier Code
Bikort
Secondary tax card
Bilag
Document
BNI (Bruttonationalindkomst)
GNP (Gross national product)
BNP (Bruttonationalproduct)
GDP (Gross domestic product)
Bogføring
Bookkeeping
Bogføringsloven
The Bookkeeping Act
Bogføringssystem
Bookkeeping system
Bogført værdi
Carrying value / amount
Bogholder
Bookkeeper
Bogholderi
Accounting
Børsnoteret selskab
Listed company
Branchekode
Industry code
Brutto
Gross
Bruttoavance / bruttomargin
Gross margin
Bruttofortjeneste / bruttoresultat
Gross profit
Bruttoindkomst
Gross income
Bruttoløn
Gross pay
Bruttolønsordning
Gross salary scheme
Budgetkonto
Budget account / item
Bundfradrag
Basic deduction
Bundskat
Bottom-bracket tax
C.
CVR-nummer (Centrale Virksomhedsregister)
CVR number (company / organisation number)
D.
Dagpenge
Unemployment benefits
Dagsværdi
Fair value
Databehandleraftale
Data Processing Agreement
Datterselskab
Subsidiary
Debet
Debit
Debitor
Debtor
Debitorbogholderi
Debtors ledger
Debitoromsætningshastinghed
Debtor turnover rate
Debitoroversigt
Debtor statement
Deflation
Deflation
Delfaktura
Partial invoice
Detailvirksomhed
Retail business
Direkte omkostninger
Direct costs / expenses
Direktion
Executive board
Direktørkontrakt
Management contract
Dobbelt bogføring
Double-entry bookkeeping
Dobbelt postering / dublet
Double-entry / doublet
Driftsbudget
Operating budget
Driftskonto
Operating account
Driftsrentabilitet
Operating profit
Driftsresultat
Operating income
Driftsselskab
Operating company
Dækningsbidrag
Contribution margin
Dækningsgrad
Operation margin
E.
E-boks
E-box (digital postbox)
E-mærket
Certification for safe webshops
EAN-faktura (European Article Numbering)
EAN invoice (European Article Numbering)
EAN-nummer (European Article Numbering)
EAN number (European Article Numbering)
Efterpostering
Post entry
Efterspørgsel
Demand / request
Efterspørgselselasticitet
Demand elasticity
Efterspørgselskurve
Demand curve
Egenerklæring
Self-declaration
Egenkapital
Equity
Egenkapitalforrentning
Return on equity (ROE)
EIFO (former Vækstfonden)
The export and investment fund of Denmark
eIndkomst
eIncome
Ejeraftale
Shareholders agreement
Ejerbog
Shareholders register
Ejerskifteforsikring
Change-of-ownership insurance
Eksport
Export
Eksternt årsregnskab
Annual report / financial statement
Elasticitet
Elasticity
Elektronisk faktura
Electronic invoice
Elektronisk indbetalingskort
Electronic payment card
Elektronisk regning
Electronic bill / invoice
Engrosvirksomhed
Wholesales business
Enhedsomkostninger
Unit costs / expenses
Enkeltmandsvirksomhed
Sole proprietorship / one-person company
Erhvervelsesmoms
Purchase VAT
Erhvervslejekontrakt
Business tenancy contract
Erhvervspsykologi
Occupational psychology
Erhvervsstyrelsen
The Business Authorities / Agency
Erstatning
Compensation
Etableringsbudget
Establishing budget
Eventualforpligtelser
Contingent liabilities
Eventualpost
Contingency
Exitstrategi
Exit strategy
F.
F.M.B.A.
Association with limited liability
Fagforening
Union
Faktura
Invoice
Fakturaskabelon
Invoice template
Fakturering
Invoicing
Faktureringssprogram
Invoice system
Faste omkostninger
Fixed costs / expenses
Feriepenge
Holiday allowance
Finansbilag
Financial annex / document / journal
Finansbogholderi
Financial accounting
Finansiel gearing
Financial gearning / leverage
Finansielle poster
Financial entries
Finansiering
Financing
Finansieringsomkostninger
Finance costs / expenses
Finansår
Financial year
Firmabil
Company car
Firmatelefon
Company phone
Fogedretten
Court of bailiffs
Folkepension
Public pension
Fonde og foreninger
Foundations and associations
Forbehold
Reservation
Formuefællesskab
Community of property
Forretningsmodel
Business model
Forretningsplan
Business plan
Forretningsudvikling
Business development
Forsikring
Insurance
Forskudsopgørelse
Preliminary income assessment
Forsyningskæde
Supply chain
Fortrolighedsaftale
Non-disclosure agreement (NDA)
Fremmedkapital
Borrowed capital
Frikort
Tax exemption card
Fritvalgskonto
Flexible spending account
Fritvalgsordning
Flexible spending scheme
Fuldmagt
Power of attorney
Funktionær
Functionary
Førevareleverandør
Food supplier
Følgeseddel
Accompanying document
G.
Gaveafgift
Gift tax
Gebyr
Fee
Generalforsamling
General Annual Meeting
Gennemsnitlig kostpris
Average cost price
Girokort
Giro card
Goodwillnedskrivning
Goodwill impairment
Grønt regnskab
Environmental accounting
Gældsstyrelsen
The Danish Debt Collection Agency
Gældsbrev
Promissory note
Gældssanering
Debt consolidation
H.
Halvårsregnskab
Half year financial statement / report
Handelsbalance
Trade balance
Handelsvirksomhed
Trade company
Hedgefond
Hedge fund
Helårsregnskab
Annual financial statement
Hensat forpligtelse
Provision / accrual
Hensættelse
Provision / accrual
Holdingselskab
Holding company
Homogent marked
Homogeneous market
Honorar
Earning / pay
Hovedaktionær
Principal shareholder
Hovedbog
Ledger
Hovedkort
Primary tax card
Hvidvaskningsloven
The Money Laundering Act
Hybrid kernekapital
Additional tier 1 capital
Hæftelse
Liability
I.
IFRS
International Financial Reporting Standards
Immateriel aktiver
Intangible assets
Immaterielle anlægsaktiver
Intangible fixed assets
Immaterielle rettigheder
Intellectual property rights
Indbetaling
Payment
Indfrielse
Repayment
Indgående moms (købsmoms)
Ínput / incoming / purchase VAT
Indkomstelasticitet
Income elasticity
Indlånsrente
Deposit rate
Indløsningsaftale
Acquiring agreement
Indsigelse
Objection
Indtægt
Income
Indtjening
Earnings
Inkasso
Debt collection
Insolvens
Insolvency
Insourcing
Insourcing
Interessentskab I/S
General partnership
Interim
Interim
Intern revision
Internal audit
Internt regnskab
Internal financial statement / Management accounting
Investering
Investment
Investeringsbudget
Investment budget
Investeringsforening
Investment fund
Investeringsselskab
Investment company
Iværksætter
Entrepreneur
Iværksætterkonto
Start-up account
J.
Jurist
Lawyer
K.
Kalenderår
Calendar year
Kapacitetsomkostninger
Capacity costs
Kapital
Capital
Kapitalafkast
Return on capital
Kapitalejer
Shareholder
Kapitalindkomst
Capital income
Kapitalselskab
Limited liability company
Kapitalværdi
Capital value
Kassebeholdning
Cash in hand
Kassekladde
Daybook
Kassekredit
Overdraft credit
Kildeskat
Withholding tax
Kommanditselskab (K/S)
Limited partnership
Kommission
Commission
Koncernregnskab
Consolidated account / consolidated financial statement
Koncernstruktur
Group structure
Konkollega
Contraction of ‘competitor’ and ‘colleague’
Konkurrenceklausul
Non-competition clause
Konkurrent
Competitor
Konkurs og rekonstruktion
Bankruptcy and reconstruction
Konsulentaftale
Consultancy agreement
Kontanter
Cash
Kontanthjælp
Cash benefits
Kontering
Allocation
Konto
Account
Kontokort
General ledger statement
Kontoplan
Chart of accounts (CoA)
Kontoudtog
Account statement
Kontrollerede transaktioner
Controlled transactions
Kortfristet gæld / forpligtelser
Short-term / current liabilities
Kostpris
Cost price
Kredit
Credit
Kreditnota
Credit note
Kreditor
Creditor / accounts payable
Kreditorbogholderi
Creditor accounting
Kreditornummer
Creditor / supplier number
Kreditorstyring
Creditor controlling
Kryptovaluta
Cryptocurrency
Kunde
Customer
Kurator
Curator
Kvalitativ værdiansættelse
Qualitative valuation
Kvantitativ værdiansættelse
Quantitative valuation
Kvitteringer
Receipts
Køb og salg af virksomhed
Purchase and sale of company
Købsaftale (salgsaftale)
Purchase agreement
Kørselsfradrag
Deduction for transport
Kørselsgodtgørelse
Mileage allowance
Kørselsregnskab
Mileage records
L.
Lager
Inventory
Lagerstyring
Inventory management
Langfristet gæld
Long-term liabilities
Ledelse
Management
Ledelsesberetning
Management report
Ledelsespåtegning
Statement by management on the annual report
Leverandør
Supplier
Leverandørservice
Supplier service
Leveringsbetingelser
Terms of delivery
Likvid
Liquid
Likvide beholdninger
Liquid assets
Likviditet
Liquidity
Likviditetsbudget
Cash flow forecast
Likviditetsgrad
Liquidity ratio
Likviditetsreserve
Liquidity reserves
Livscyklusomkostninger
Life cycle costs (LCC)
Løn
Pay
Lønindeholdelse
Withholding of pay
Lønning
Wage / salary / payroll
Lønningliste
Payroll list
Lønsum
Wage bill
Lønsumsafgift
Payroll tax
Løntilskud
Wage subsidies
Låneaftale
Loan agreement
Lånetyper
Types of loans
M.
Markedsandel
Market share
Markedspriser
Market price
Markedsrente
Market rate
Medarbejderaktier
Employee stock ownership
Mellemregningskonto
Intermediary / intercompany account
Merværdi
Value added
Mikroøkonomi
Microeconomics
Miljøregnskab
Environmental accounting
Miljøtillæg
Environmental supplement
Mindre anskaffelser
Small acquisitions
Mindsteløn
Minimum wage
Misligholdelse
Default
Moderselskab
Parent company
Modkonto
Contra account
Moms
VAT
Momsafregning
VAT return
Momsfradrag
VAT deduction
Momsfritagelse
VAT exemption
Momsindberetning
VAT return / declaration
Momsnummer
VAT number
Momsopgørelse
VAT statement
Momsregistrering
VAT registration
Momsregler
VAT rules
Monopol
Monopoly
Morarente
Default interest rate
Møntfod (Møntenhed)
Currency
Målgruppe
Target audience
N.
Ned- / afskrivninger
Write off / write downs / depreciations /amortisation / impairment losses
NemKonto
Easy Account / NemAccount
Netbank
Online banking
Netto
Net
Nettoaktiver
Net assets
Nettoløn
Net salary
Nettoomsætning
Net revenue
Nettoresultat
Net income
Noter
Notes
Nulbaseret budgettering
Zero-based budgeting
Nutidsværdi
Current value
Nøgletal
Key figures / ratios
O.
Obligationer
Bonds
Omkostninger
Costs / expenses
Omkostningsbudget
Accrual-based budget
Omsætning
Revenue
Omsætningsaktiver / kortfristede aktiver
Current assets
Omsætningshastighed
Turnover rate
Operativ gearing
Operational gearing
Opfindelse
Invention
Oplysningsskemaet
Tax return
Opsigelse
Termination
Opskrivninger
Increases / write-ups
Option
Options
Organisationsdiagram
Organizational chart
Organisationsstruktur
Organizational structure
Overarbejde
Overtime work
Overenskomster i Danmark
Collective agreements in Denmark
Overførsel
Transfer
Overskud
Profit
P.
Pantebrev
Mortgage note
Pantsætning
Pledging
Partnerselskab
Partnership limited by shares
Passiv indkomst
Passive income
Passiver
Liabilities
Pengebinding
Capital tie-up
Pengestrøm
Cashflow
Pengestrømsfrembringende enhed
Cash-generating unit /CGU)
Pengestrømsopgørelse
Cash flow statement
Periodeafgrænsningsposter
Accruals
Periodeopgørelse
Trial balance
Periodisering
Accrual accounting
Personalegoder
Employee benefits
Personalehåndbog
Employee handbook
Personaleomkostninger
Costs of labour
Personfradrag
Personal allowance
Personlig hæftelse
Personal liability
Personlig Konkurs
Personal bankruptcy
Personligt Ejet Mindre Virksomhed (PMV)
Personally owned small business (PMV)
Personskat
Personal income tax
Portefølje
Portfolio
Post
Item
Postering
Entry
Praktikaftale
Internship agreement
Primo og Ultimo
Opening and closing of period
Primopostering
Opening entry
Pris
Price
Priselasticitet
Price elasticity
Prisfastsættelse
Pricing
Priskalkulation
Price calculation
Priskrig
Price war
Prispolitik
Price policy
Produktansvar
Product liability
Produktionsvirksomhed
Manufacturing business
Produktivitet
Productivity
Profit
Profit
Profitmargin
Profit margin
Projektstyring
Project management
Q.
R.
Realkredit
Mortgage credit
Refusion
Refund
Registreret revisor
Registered auditor
Regning
Bill
Regnskab
Account
Regnskabsaflæggelse
Financial reporting
Regnskabsklasse A-B-C-D
Accounting class A-B-C-D
Regnskabspligt
Accountability / requirements for accounting
Regnskabsprogram
Acounting program
Regnskabssystem
Accounting system
Regnskabsår
Financial year
Rejsegodtgørelse
Travel allowance
Rentabilitet
Profitability
Rente
Interest
Renters rente
Compound interest
Repræsentationsmoms
Representation VAT
Reserver
Reserves
Resultat
Result
Resultat af primær drift
EBIT / Operation profit
Resultat før afskrivninger
EBITDA
Resultatopgørelse
Profit and loss statement
Retshjælp
Legal aid
Retssag
Lawsuit
Revideret regnskab
Audited accounts / financial statement
Revision
Audit
Revisionsfirma
Audit firm
Revisionspligt
Audit requirement
Revisionsprotokollat
Auditor’s report
Revisionspåtegning
Auditor’s report / statement
Revisor
Auditor
Revisorerklæring
Auditor’s statement of assurance
Risikoanalyse
Risk analysis
Risikostyring
Risk management
RKI
Danish register of bad payers
Rykker
Dunning letter
Rykkerprocedure
Dunning procedure
Rådgivende organ
Advisory board
Rådighedsbeløb
Amount available
S.
S.M.B.A.
Companies with limited liability
Saldobalance
Trial balance
Salgsfremmende omkostninger
Sales promotion costs
Samarbejdsaftale
Cooperation agreement
Sambeskatning
Joint taxation
Scrapværdi
Scrap value
SE-nummer (Stamregister over Erhvervsdrivende)
SE number (master register for economic operators)
Segmentering
Segmentation
Selskabsbeskatning
Corporate taxation
Selskabsform
Type of company
Selskabskapital
Share capital
Selskabsloven
Danish Companies Act
Selskabsskat
Corporate income tax (CIT)
Selskabsstiftelse
Company establishment
Selvangivelse
Tax return
Servicefradrag (Håndværkerfradrag)
Deduction for home improvement services
Servicevirksomhed
Service provider
Sikkerhedsmargin
Safety margin
Skattefradrag
Tax deduction
Skattekonto
Tax account
Skattekort
Tax card
Skattestyrelsen
The Danish Tax Authorities
Småanskaffelser
Low value assets / consumables
Socialt regnskab
Social auditing / statement
Solidarisk hæftelse
Joint liability
Soliditet
Solvency
Soliditetsgrad
Equity ratio
Solvens
Solvency
Solvensgrad
Solvency ratio
Sort arbejde
Undeclared work
Sparringspartner
Sparring partner
Splitmoms
Split VAT
Sponsorat
Sponsorship
Startkapital
Initial capital
Statsautoriseret revisor
State authorized public accountant
Status
Status
Stiftelsesdokument
Memorandum of association / Deed of establishment
Stiltiende accept
Tacit / implied consent
Straksafskrivning
Accelerated depreciation
Supplerende oplysninger
Additional information
Synergieffekt
Synergy effect
T.
Tab på debitorer
Loss on receivables
TastSelv
E-tax for businesses
Tilgodehavende
Receivable
Timeregistrering
Time tracking
Told
Duties
Top-topskat
Top-top-bracket tax
Topskat
Top-bracket tax
Totalindkomst
Comprehensive income
Transaktion
Transaction
Transfer pricing (TP)
Transfer pricing (TP)
Trekantshandel
Triangular transaction
U.
Uanmeldt kasseeftersyn
Unannounced cash register control
Udbud
Supply
Udbytte
Dividend
Udbyttepolitik
Dividend policy
Udbytteskat
Dividend tax
Udestående
Outstanding amount
Udgående moms (salgsmoms)
Output / outgoing / sales VAT
Udgift
Cost / expense
Udlejningskontrakt
Lease contract
Udlicitering
Outsourcing
Udlånsrente
Lending interest rate
Udskudt skat
Deferred tax
Udviklingsomkostninger
Development costs
Ultimo
Closing of period
Underskud
Deficit
V.
V.M.B.A.
Collective name for S.M.B.A., F.M.B.A., and A.M.B.A.s
Valutareserve
Exchange reserves
Valutaveksling
Currency exchange
Varebeholdning
Inventories
Varedebitor
Trade accounts receivable
Vareforbrug
Cost of goods
Varekreditor
Trade accounts payable
Varekøb
Purchase
Varelagerets omsætningshastighed
Inventory turnover rate
Variable omkostninger
Variable costs
Vederlag
Remuneration
Vedtægter
Articles of Association (AoA)
Videnregnskab
Intellectual capital statement
Virksomhedsfusion
Company merger
Virksomhedsomdannelse
Corporate inversion
Virksomhedspant
Company pledge
Virksomhedssammenslutning
Business combination
Virksomhedsskat
Tax on business
Virksomhedsskatteordning (VSO)
The Danish Business Taxation Act
Vurderingsberetning
Valuation statement
Vægtafgift
Vehicle weight tax
Vækst
Growth
Vækstfonden (now EIFO)
The Danish Growth Fund
Værdiansættelsesmetode
Business valuation methods
Værdikæde
Value chain
Værditab
Loss of value
W.
X.
Y.
Ydelse
Service
Z.
Æ.
Ændringsevne
Ability to change
Ø.
Økonomi
Economics
Økonomisk bæredygtighed
Economic sustainability
Økonomistyring
Financial management
Økonomisystem
Enterprise Resource Planning (ERP)
Å.
Åbningsbalance
Opening balance
Årlige omkostninger i procent (ÅOP)
Annual percentage rate (APR)
Årsafslutning
Year-end
Årsopgørelse
Annual tax statement
Årsrapport
Annual report
Årsregnskab
Annual financial statement
Årsregnskabsloven
Danish Financial Statement Act
Årsresultat
Annual financial results
