Dictionary of financial and business terms, Roberto de Paula Lico Júnior


Dictionary of financial and business terms, Roberto de Paula Lico Júnior.

  В словаре представлены англоязычные финансовые и коммерческие термины, а также даны их англоязычные дефиниции (определения). Словарь рекомендуется всем, кому приходится сталкиваться с англоязычным финансовыми материалами, в которых встречаются определённые термины, требующие пояснения или толкования.

Dictionary of financial and business terms, Roberto de Paula Lico Júnior

Примеры.
Abandonment option:: The option of terminating an investment earlier than originally planned.

Abnormal returns: Part of the return that is not due to systematic influences (market wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns.

Absolute priority :Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full before junior creditors receive any payment.

Accelerated cost recovery system (ACRS): Schedule of depreciation rates allowed for tax purposes.

Accelerated depreciation: Any depreciation method that produces larger deductions for depreciation in the early years of a project's life. Accelerated cost recovery system (ACRS). which is a depreciation schedule allowed for tax purposes, is one such example.

Accounting exposure: The change in the value of a film's foreign currency denominated accounts due to a change in exchange rates.

Accounting earnings: Earnings of a firm as reported on its income statement.

Accounting insolvency Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.



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2016-12-06 23:30:10