Direct Sales 1

Meaning of Direct Sales Part 1

For you as a company founder, it is important right from the start how you define your sales strategy and how you implement it. After all, you want your products or services to reach your potential customers. That’s why you have to actively distribute them. One way to reach your customers is through direct sales […]

Inventory 2

Meaning of Inventory

Inventory is an important factor in operational warehousing . It represents the number of units of a product that are physically in stock at a certain point in time, are on the way to the warehouse or can be recorded according to various criteria for accounting purposes. The shortage is increased by shortages, which are […]

Capital Assets

Meaning of Capital Assets

Fixed assets: what is it? The assets side of a balance sheet shows fixed assets, which are all assets that serve the company in the long term. The decision as to whether an item should be booked into fixed assets or current assets is often dependent on the plans of the company’s management. A machine […]

Assets and Liabilities

Meaning of Assets and Liabilities

The terms assets and liabilities refer to the accounting and balance sheet . Assets, i.e. the assets side, shows which assets are available to the company that can ultimately be actively worked with. The liabilities side, i.e. liabilities, on the other hand, shows how the company’s assets were financed – either with equity or with […]


Meaning of Mutual Funds

If you want to invest your money in an investment fund as a saver, you will not think much about whether it is a mutual fund or a special fund. The funds that are issued by the banks to private investors in this country are all public funds. This applies to all investment segments, be […]

Capital Increase 2

Meaning of Capital Increase Part 2

Nominal capital increase at the AG A nominal capital increase is always made from the company’s own funds . This is what is known as internal financing and no external capital flow is required. One possibility for this form is, for example, the use of reserves of the AG. However, you must note that only […]

Capital Increase 1

Meaning of Capital Increase

For you as a company, your company’s equity plays an important role. For this reason, a capital increase can be quite important and also useful. This is primarily a common practice in a stock corporation or a GmbH . But how is capital actually increased and what should be considered? What is a capital increase? […]

Investment Support

Meaning of Investment Support

Investments are very important in every company; they serve to expand, modernize or maintain the company. Start-ups need to invest to build their business. Investments are associated with high expenditures, and the available funds are not always sufficient. In order to make the investments, companies can take out a loan, if various conditions are met, […]

VAT Number

Meaning of VAT Number

If someone wants to register a business, it is first necessary to deal with the tax aspects. After all, the tax office wants to be “involved” in the income. It is therefore possible that a VAT number or an identification number must be applied for together with the business registration. Why is it necessary to […]


Meaning of Receipts

The term documents is an umbrella term and this describes: Bills, Receipts, Receipts and other evidence of business expense or income. A receipt is evidence of a specific event in the company, usually income or expenditure. But there are also inventory lists or removal documents that are also valid as documents. A withdrawal receipt must […]

Tax Number

Meaning of Tax Number

What is a tax number? Within Germany everyone, big or small, receives a tax number. In order to guarantee a clear assignment of a person or a company, it must be entered in every document, for example a tax return. This applies to income tax, sales tax, trade tax and also corporation tax. Without a […]


Meaning of Receipt

The receipt: colloquially also the receipt Colloquially, the sales slip is referred to as a sales receipt, which is a printed out proof of a business transaction at the till. In retail, the place where customers pay for the goods they buy is known as the cash register or checkout area – which is either […]


Meaning of Government Bonds

Government bonds are debt instruments of a state or state institutions with which they can obtain foreign money as a loan. They are part of safe investments, but in times of crisis the bond markets are also extremely volatile. We provide important information on government bonds and explain which alternatives investors have. Government bonds are […]

Delivery Note

Meaning of Delivery Note

A delivery note is a document accompanying a delivery of goods. Companies that manufacture and supply goods exhibit them. The basis for this is an order from a business or private customer. With the help of a delivery note, the customer has a quick overview of the incoming goods and can check the delivered goods. […]

Intra-Community Delivery

Meaning of Intra-Community Delivery

An intra-community delivery occurs when goods move between different countries within the borders of the European Union. Tax-free intra-community deliveries If you have a German company and trade in the internal market, you have to mark this intra-Community tax-free delivery accordingly in the invoice. The mandatory information on the invoice includes a reference to the […]


Meaning of Tax Identification Number

The tax identification number, or tax ID for short, was introduced in 2007 and communicated to every citizen registered in Germany with a place of residence by the end of 2008. It is an eleven-digit number. Since every citizen is theoretically liable to pay taxes at birth, newborns also receive this number. Every citizen registered […]


Meaning of Penalty Interest Rate

With interest, financial institutions offer their customers an attractive incentive to invest money. But when banks and savings banks give negative interest instead of credit interest, investors make losses. They do not generate interest income, but have to pay negative interest on their investments themselves. In this case one speaks of negative nominal interest, also […]


Meaning of Accrued Interest

The term accrued interest appears in connection with the purchase or sale of a fixed-income security between two interest payment dates. Anyone who buys a fixed-income security is entitled to the interest rate set in connection with the paper, as long as the investment is in the possession of the buyer. Accrued interest is the […]

Accumulation Funds

Meaning of Accumulation Funds

Reinvestment refers to the direct reinvestment of the income of an investment fund. This applies to classic funds as well as to ETFs. Accumulating funds are worthwhile with long-term savings plans. ETFs are also available in a reinvestment variant. The bank’s income statement provides information on the amount of taxable reinvested income for foreign funds. […]


Meaning of Cache

The concept of cache, which comes from the French word cachet, can be used in different ways. The first meaning mentioned in the dictionary of the DigoPaul refers to the money paid to an artist or to certain professionals for making a presentation or work. For example: “We were thinking of hiring an American band […]


Meaning of Junk

The DigoPaul recognizes three meanings of the term gadget. In a pejorative way, it can refer to an object that does not work or is broken, or an instrument or utensil that is not very useful or of strange appearance. For example: “What are these trinkets for?” , “I’m going to give you a new […]


Meaning of PUPPY

The etymology of puppy leads us to the Latin word catŭlus. A cub is the offspring of various mammalian animals, such as the dog, the cat, the wolf, and the lion. It is, therefore, the offspring of these species. For example: “My dog ​​had eight cubs”, “In the square there is a cub that seems […]


Meaning of Cacique

It called cacique to the highest authority of Aboriginal community. The concept arose in the Taino groups that inhabited the Antilles. With the Spanish colonization of the American continent, the notion began to be used with reference to all indigenous leaders. For example: “When the Europeans arrived, they were received by the chief”, “Tomorrow there […]


Meaning of Cacophony

The cacophony is a sound nice little generated when the combination of various components of a word or phrase lack harmony, ie that are unpleasant to the ear. As the dictionary of the DigoPaul explains, it is a term of Greek origin that means “foul-mouthed”. The cacophony is produced by a repetition of phonemes or […]


Meaning of Cactus

The term cactus comes from the Latin language, although its etymological root is found in the Greek káktos. The concept refers to a plant that belongs to the cactus family. Cacti, also called cacti, are part of the set of succulents or succulents: plants that have a modified organ or sector to store a higher […]


Meaning of Scaffold

The scaffold is the structure that is built for the development of a solemn event. The term is often used in reference to the platform used to execute a person sentenced to the death penalty. The scaffolds could be installed in a square to receive a monarch or to carry out a religious act. In […]

Meaning of Corpse

Corpse is the name given to a body that has been alive before but is now dead. It is the physical remains that a living being leaves after dying. For example: “The police found a body under the bridge: investigators believe it is a homicide “, “The body of the former president will be embalmed […]


Meaning of Chain

The term chain comes from the Latin catēna and refers to a succession of links that are linked in some way. These links can be made of different materials, such as gold, silver or others. There are, thus, chains of diverse types and functions of the most diverse. There are chains that are used as […]

Food Chain

Meaning of Food Chain

The food chain or trophic chain indicates the nutritional relationships between producers, consumers and decomposers. In other words, the chain reflects who eats whom (a living being feeds on the one that precedes it in the chain and, at the same time, is eaten by the one who follows it). It is, in short, a […]


Meaning of Cable

Cable is a term with various meanings and uses. It may be the cord that has different conductors isolated from each other and protected by some type of sheath. According to DigoPaul, the electric cable is one whose purpose is to conduct electricity. It is usually made of copper (due to its level of conductivity) […]