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1 средний дневной остаток на операционном счёте клиента брокерской фирмы
Banking: average equityУниверсальный русско-английский словарь > средний дневной остаток на операционном счёте клиента брокерской фирмы
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2 средний собственный капитал
Finances: average equityУниверсальный русско-английский словарь > средний собственный капитал
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3 средняя рентабельность собственного капитала
Audit: return on average equityУниверсальный русско-английский словарь > средняя рентабельность собственного капитала
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4 коэффициент отдачи собственного капитала
один из коэффициентов рентабельности (profitability ratios). Показывает, какую прибыль приносит каждая стоимостная единица, вложенная в собственный капитал. Рассчитывается как отношение чистой прибыли (net profit) к среднему за период размеру собственного капитала (average (owners' equity). Иногда называется отдача акционерного капитала (return on shareholders' capital) - ROSC)
Специализированный русско-английский словарь бухгалтерских терминов > коэффициент отдачи собственного капитала
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5 курс ценных бумаг
1) Economy: equity price, rate of securities, security price, stock market rate2) Finances: stock market values rate3) Banking: price4) Business: average -
6 стоимость капитала
Существуют два подхода к определению стоимости капитала. Один подход рассматривает стоимость капитала как взвешенное среднее различных видов собственного и привлеченного капитала фирмы в предположении, что для фирмы не существует оптимальной структуры капитала. Другой подход предполагает, что стоимость капитала равна ожидаемой норме прибыли от инвестиций для фирм с одинаковой степенью риска. Здесь предполагается отсутствие оптимальной структуры для фирмы. Однако с точки зрения бухгалтера стоимость каптала обычно рассматривается как затраты на выплату процентов (или на вложенный капитал) наличными, зафиксированные в счете прибылей и убытков. — There are two approaches to defining the cost of capital. One approach views the cost of capital as the weighted average of the various kinds of equity and debt capital of the firm with an implication that there is an optimal capital structure for a firm. The other approach suggests that the cost of capital is equal to the expected rate of return on investment for firms subject to the same degree of risk. Here an implication is that there is no optimal capital structure for a firm. From an account's perspective, however, the cost of capital is conventionally viewed as the out-of-pocket interest expense recorded in the profit and loss account.
Russian-English Dictionary "Microeconomics" > стоимость капитала
См. также в других словарях:
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