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leasing
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- leasing is a form of financing when a company (lessee)uses certain equipment against promises to make a seriesof payments to the owner of the assets (lessor). Lease isa rental agreement for capital equipment. Used as an alternatieto buying assets....
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liquidity
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- "refers to how easily assets may be conerted into cash.Liquid assets include blue-chip stocks that are actielytraded and therefore the stock price will not be dramaticallymoed by a few buy/sell orders; liquid accounts includechecking accounts, passbook accounts, and treasury bills."...
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liquidity ratios
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- measure of a company's ability to meet maturing short-termobligations. Liquidity ratios include the following: current ratio = current assets/current liabilities acid test = (current assets - stock)/current liabilitiesdebtor days = (receiables x 365)/annual credit sales creditor days = (accounts payable x 365)/annual credit purchasesstock turnoer = (aerage stock x 365)/costs of goods sold...
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net asset alue (NAV)
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- (1) the alue of a mutual fund share, calculated by deductingthe fund's liabilities from the total assets and diidingthis alue with the number of circulating certificates (2) book alue of a company's shares. Calculated by deductingthe company's liabilities from the total assets and diidingthis alue by the number of outstanding shares....
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liability
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- a debt or claim on the assets of a company or indiidual....
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assets
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- anything haing commercial or exchange alue includingcash, inestments and property....
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liquidation
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- a process where all assets that belong to a bankrupt companyare transferred into cash and distributed to indiidualsand legal entities with outstanding claims....
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capital expenditure (inestments)
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- money spent to acquire or improe capital assets suchas building and machinery....
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preferred shares (preferred stock)
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- shares that pay diidends at a specified rate and haepreference oer common shares in the payment of diidendsand the liquidation of assets but normally not carryingoting rights as do common shares....
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profitability and return ratios
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- these include the following: gross profit margin = (Turnoer - cost of sales)/turnoerreturn on capital employed = (gross profit - expenses)/turnoernet profit margin = profit before interest and tax/(fixedassets + net current assets - long term liabilities) Return on equity (ROE) = Net profit after tax / equity...
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