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Book value per share
Глоссарий экономических терминов |
The ratio of stockholder equity to the average number of common shares. book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation).
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Stockholder, английский
See: shareholder.
Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
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Theta, английский
The ratio of the change in an option price to the decrease in time to expiration. also called time decay.
Operating profit margin, английский
The ratio of operating profit to net sales.
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