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1 earnings per share
Fina financial ratio that measures the portion of a company’s profit allocated to each outstanding share of common stock. It is the most basic measure of the value of a share, and also is the basis for calculating several other important investment ratios.EXAMPLEEPS is calculated by subtracting the total value of any preferred stock from net income (earnings) for the period in question, then dividing the resulting figure by the number of shares outstanding during that period.Net income – Dividends on any preferred stock/Average number of shares outstandingCompanies usually use a weighted average number of shares outstanding over the reporting period, but shares outstanding can either be “primary” or “fully diluted.” Primary EPS is calculated using the number of shares that are currently held by investors in the market and able to be traded. Diluted EPS is the result of a complex calculation that determines how many shares would be outstanding if all exercisable warrants and options were converted into shares at the end of a quarter.Suppose, for example, that a company has granted a large number of share options to employees. If these options are capable of being exercised in the near future, that could significantly alter the number of shares in issue and thus the EPS–even though the net income is the same. Often in such cases, the company might quote the EPS on the existing shares and the fully diluted version.Abbr. EPS -
2 earnings surprise
Fina report by a company that its earnings vary considerably from expectations -
3 earnings report
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4 earnings yield
Finmoney earned by a company during a year, expressed as a percentage of the price of one of its shares -
5 price-earnings ratio
Fina company’s share price divided by earnings per share (EPS).EXAMPLEWhile EPS is an actual amount of money, usually expressed in cents per share, the P/E ratio has no units, it is just a number. Thus if a quoted company has a share price of $100 and EPS of $12 for the last published year, then it has a historical P/E of 8.3. If analysts are forecasting for the next year EPS of, say, $14 then the forecast P/E is 7.1.The P/E ratio is predominantly useful in comparisons with other shares rather than in isolation. For example, if the average P/E in the market is 20, there will be many shares with P/Es well above and well below this, for a variety of reasons. Similarly, in a particular sector, the P/Es will frequently vary from the sector average, even though the constituent companies may all be engaged in similar businesses. The reason is that even two businesses doing the same thing will not always be doing it as profitably as each other. One may be far more efficient, as demonstrated by a history of rising EPS compared with the flat EPS picture of the other over a series of years, and the market might recognize this by awarding the more profitable share a higher P/E. -
6 accumulated earnings tax
Finthe tax that a company must pay because it chose not to pay dividends that would subject its owners to higher taxes -
7 current earnings
Finthe annual earnings most recently reported by a company -
8 показатели размера доходов
Русско-английский большой базовый словарь > показатели размера доходов
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9 доход
1. boot2. earning earningsдоход; прибыль; заработок; поступления — earning earnings
3. earning powerчистый заработок, чистый доход — aftertax earnings
4. earnings5. emolument emoluments6. finance7. gain8. gainings9. interestактив, приносящий процентный доход — interest bearing assets
10. margin11. receipts12. profitлицо, получающее доходы с недвижимости — pernor of profits
доход от монополий; монопольная прибыль — monopoly profit
13. incomings14. profitability15. profits16. yielding17. income; revenue; proceedsполитика "замораживания доходов" — incomes standstill policy
18. proceedsваловая выручка, валовой доход — gross proceeds
19. return20. revenue21. yieldАнтонимический ряд:1. расход2. расходы -
10 приносящие доход
1. earning assets2. gainfulРусско-английский большой базовый словарь > приносящие доход
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11 факторные доходы
1. factor earnings2. factor incomesРусско-английский большой базовый словарь > факторные доходы
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12 Betriebsergebnis
Betriebsergebnis n 1. GEN trading results; 2. RW operating results, operating profit (Synonym: operatives Ergebnis)* * *n 1. <Finanz, Geschäft> trading results; 2. < Rechnung> operating results* * *Betriebsergebnis
operating (working, company, trading) result, company earnings, net operating of an enterprise;
• Betriebsergebnisrechnung operating (US) (performance income) statement, statement of operating results (US);
• Betriebsergebnisspanne operating margin;
• Betriebsergebniszahlen operating earnings figures. -
13 Betriebseigentümer
Betriebseigentümer
factory owner;
• Betriebseinheit business entity, operating (business) unit;
• dirigierbare Betriebseinheit manageable unit;
• nicht selbstständige Betriebseinheit dependent establishment;
• Betriebseinmischung factory interference;
• Betriebseinnahmen manufacturing income (earnings), company earnings, operating revenues, trading receipts, (Bahn) traffic receipts, railway (railroad, US) earnings;
• konsolidierte Betriebseinnahmen consolidated income. -
14 Betriebseinnahmen
Betriebseinnahmen
manufacturing income (earnings), company earnings, operating revenues, trading receipts, (Bahn) traffic receipts, railway (railroad, US) earnings -
15 выделяющаяся фирма
Русско-английский большой базовый словарь > выделяющаяся фирма
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16 частная фирма
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17 внешнеторговая фирма
Бизнес, юриспруденция. Русско-английский словарь > внешнеторговая фирма
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18 действующая фирма
Бизнес, юриспруденция. Русско-английский словарь > действующая фирма
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19 агентская фирма
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20 комиссионная фирма
1. commission company; conforming house2. commission houseБизнес, юриспруденция. Русско-английский словарь > комиссионная фирма
См. также в других словарях:
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