Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss 4 Mar 10 '20 deu>eng Verrechnungsverbindlichkeit intercompany liability pro closed ok 4 Mar 2 '20 deu>eng Einlage der Dividendenansprüche contributing their dividend rights pro closed no 4 Jul 20 '19 deu>eng Devisengeldkurs bid rate pro closed no - Mar 30 '19 deu>eng abrechnen charge/bill pro closed ok 4 May 29 '18 deu>eng Pr.-ZR. audit period pro closed ok 4 Feb 22 '18 deu>eng Forderungen an Bank Dr. Receivables Cr. Bank pro closed no 4 Sep 2 '17 deu>eng Cashflow aus der laufenden Geschäftstätigkeit cashflows from operating activities pro closed ok 3 May 14 '17 deu>eng Auflösung wg. AZ Reversal due to advance payment pro closed no 4 Mar 25 '17 deu>eng Verzichtsgewinn gain on waiver of the shareholder loan pro closed ok - Feb 17 '17 deu>eng Grundaufzeichnungen original documents/documentation pro closed ok 4 Dec 12 '16 deu>eng negativ verfehlt falls short of pro closed ok 4 Dec 3 '16 deu>eng ig. intra-EU pro closed ok 4 Sep 2 '16 deu>eng Sonderffekte one-off items pro closed ok 4 Aug 4 '16 deu>eng Summenvortragskonto Aggregate carryforwards account pro closed ok 4 Jul 19 '16 deu>eng EM equity reporting form pro closed ok 4 May 6 '16 deu>eng Überleitung reconciliation pro closed ok - May 4 '16 deu>eng Akontorechnung account statement (of payments) pro closed no 4 Apr 2 '16 deu>eng zugeschrieben written up (but see below) pro closed ok 4 Mar 21 '16 deu>eng Abwertung des Bilanzansatzes writedown of the carrying amount pro closed ok 4 Jan 24 '16 deu>eng ADS IAS 12 Adler, Düring, Schmalzt pro closed ok 4 Oct 7 '15 deu>eng Ergebnisneutrale latente Steuern deferred taxes recognized directly to equity or other comprehensive income pro closed ok NP Aug 18 '15 deu>eng - Aufbereitung der bereinigten historischen Erfolgs- und Cash-Flow-Kennzahlen Preparation of the adjusted historical cash flow figures and performance indicators pro closed ok - Jul 23 '15 deu>eng RAP prepaid expenses pro just_closed no 4 Jun 28 '15 deu>eng Pacht lease pro closed ok 4 Jun 26 '15 deu>eng Bestandsnachweis substantiation of balances pro closed ok 4 Jun 26 '15 deu>eng Sachverhalte die zu Wahlrechten führten items/transactions that result in options pro closed no 4 Jun 26 '15 deu>eng unter Vornahme der Abschlussbuchungen making the (year-end) closing entries pro closed ok - Jun 18 '15 deu>eng Vorratsvermögen bestandsmäßig erfassen recognized inventories based on count/physical inventory pro closed no 4 May 6 '15 eng>deu book net income handelsrechtlicher Jahresüberschuss/ -es Jahresergebniss pro closed no 4 Apr 11 '15 deu>eng Umsatzerlöse aus anderen Lieferungen und Leistungen Sales of other goods and services pro closed no 4 Apr 6 '15 deu>eng Aktivierung von recognition of pro closed ok 4 Mar 17 '15 deu>eng die Ansätze der erstellten Jahresabschlüsse accounting principles used and items and amounts recognized in the annual financial statements pro closed ok 4 Dec 3 '14 deu>eng Rechnungsgegenwerte creditable invoices pro closed ok 4 Oct 6 '14 deu>eng Ansatz-, Bewertungs- und Ausweiswahlrechte recognition, measurement and presentation (or reporting) options pro closed ok 4 Aug 27 '14 deu>eng belastenden Unternehmen provider pro closed ok 4 Aug 7 '14 deu>eng Wertberichtigung write-downs pro closed ok 4 Apr 9 '14 deu>eng Kontennullstellung closing out the income statement accounts pro closed ok - Nov 26 '13 deu>eng Konzernerfolg consolidated retained earnings pro just_closed no - Nov 26 '13 deu>eng Bilanzerfolg retained earnings brought forward pro just_closed no 4 Nov 26 '13 deu>eng Entgegen des Ausweises contrary to the disclosure pro closed ok 3 Oct 15 '13 deu>eng Von-Summe/Bis-Summe From account / to account pro closed no 4 Aug 23 '13 deu>eng Wertberichtigungsbedarf required write-downs pro closed ok 4 Aug 22 '13 deu>eng Immaterielle Vermögensgegenstände des Anlagevermögens intangible fixed assets pro closed ok 4 Aug 22 '13 deu>eng Einstellungsbetrag amount appropriated pro closed ok 4 Aug 21 '13 deu>eng Überleitung zur Handelsbilanz II reconcile with single-entity financial statements adjust (restated) to comply with (see below) pro closed ok 4 Jul 20 '13 deu>eng Gesamtbilanzwert des Vermögens total carrying amount of assets/total book value of assets pro closed ok 4 Jul 10 '13 deu>eng Datenabgrenzung (monthly) cut-off date pro closed ok - May 20 '13 deu>eng Anderskosten costs that are different from expenses as calculated in financial accounting pro closed ok - Apr 22 '13 deu>eng Übernahmeerfolg takeover indome pro closed ok - Apr 22 '13 deu>eng [Forderungen und Verbindlichkeiten] erfolgsneutral gegeneinander ausbuchen (mutual) receivables and liabilities must be derecognized/written off directly to equity pro closed no Asked | Open questions | Answered