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1 earnings for share
Stock Exchange: EPSУниверсальный русско-английский словарь > earnings for share
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2 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 -
3 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. -
4 fully diluted earnings per (common) share
Finearnings on a share that take into account commitments to issue more shares, for example, as a result of convertibles, share options, or warrantsThe ultimate business dictionary > fully diluted earnings per (common) share
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5 прибыль на акцию
1) Finances: dividend yield2) Stock Exchange: earnings for share, earnings per share (EPS)3) Banking: basic earnings per share (сокр. EPS; BEPS), earning per share, EPS, BEPS, basic earning per share, basic earnings per common share, basic earnings per ordinary share -
6 Gewinn
Gewinn m 1. BÖRSE return; 2. FIN profit, assets, earnings, surplus; 3. FREI benefit; 4. GEN advantage, surplus, income, gain, net income; 5. RW profit, book profit, surplus; 6. STEUER emolument; 7. WIWI surplus • einen Gewinn melden RW report a profit • Gewinn bringend 1. GEN advantageous, beneficial, gainful; 2. RW profitable; 3. WIWI productive • Gewinn erwirtschaften WIWI run a surplus, generate a profit • Gewinn erzielen 1. BÖRSE move into the money; 2. RW make a profit • Gewinn machen 1. RW make a profit, make profits; 2. WIWI run a surplus • Gewinne abziehen WIWI (infrml) milk profits • Gewinne einheimsen GEN (infrml) rake in profits • Gewinne erzielen BÖRSE make gains, make a profit • Gewinne übertrafen die Vorhersagen im ersten Quartal FIN profits surpassed forecasts in the first quarter* * *m 1. < Börse> return; 2. < Finanz> assets, earnings, surplus; 3. < Frei> benefit; 4. < Geschäft> advantage, surplus, income; 5. < Rechnung> book profit, surplus; 6. < Steuer> emolument; 7. < Verwalt> earnings; 8. <Vw> surplus ■ einen Gewinn melden < Rechnung> report a profit ■ Gewinn bringend 1. < Geschäft> advantageous, beneficial, gainful; 2. < Rechnung> profitable; 3. <Vw> productive ■ Gewinn erwirtschaften <Vw> run a surplus, generate a profit ■ Gewinn erzielen 1. < Börse> move into the money; 2. < Rechnung> make a profit ■ Gewinn machen 1. < Rechnung> make a profit, make profits; 2. <Vw> run a surplus ■ Gewinne abziehen <Vw> milk profits infrml ■ Gewinne einheimsen infrml < Geschäft> rake in profits infrml ■ Gewinne erzielen < Börse> make gains, make a profit ■ Gewinne übertrafen die Vorhersagen im ersten Quartal < Finanz> profits surpassed forecasts in the first quarter* * *Gewinn
profit, gain, gainings, getting, increment, cleanup (US sl.), (Einkünfte) emolument, spoil, (Erfolg) benefit, (Ertrag) receipts, proceeds, return, yield, produce, avails (US), (Ertrag aus Grund und Boden) issue, (gute Gelegenheit) catch, bargain, market, (aus Gewerbebetrieb) profit, earnings, gain, (Gewinnspanne) [profit] margin, (Kursgewinn) increase, advance, gains, (Nutzen) advantage, account, fruit, (Spekulation) gain, (Überschuss) surplus;
• auf Gewinn gerichtet with a view to profit, for pecuniary benefit, profitmaking, commercial;
• nicht auf Gewinn gerichtet non-commercial, non-profit[-making];
• auf gemeinschaftlichen Gewinn und Verlust gerichtet on joint profit and loss;
• mit Gewinn at a profit, profitably;
• ohne Gewinn profitless, unprofitable;
• abgeführter Gewinn amount surrendered;
• an konzernfremde Gesellschaften abgeführter Gewinn (Bilanz) mandatory profit distributions under agreement;
• an Händler abgegebener Gewinn pass-over profit (US);
• abgezweigter Gewinn profit set aside;
• abrechnungspflichtiger Gewinn profit subject to accounting;
• im Rechnungsabschnitt angefallener Gewinn accounting profit;
• im Geschäft wieder angelegter Gewinn retained earnings (US), earnings ploughed (Br.) (plowed, US) back;
• angemessener Gewinn fair return (profit), reasonable return;
• angesammelte Gewinne accumulated profits;
• rapid ansteigende Gewinne soaring profits;
• auffallende Gewinne striking gains;
• auf die Abteilungen aufgeschlüsselter Gewinn departmental profit;
• ausgeschüttete Gewinne distributed profits;
• nicht ausgeschüttete Gewinne undivided (unappropriated, US) profits, retained earnings (US);
• noch nicht ausgeschüttete Gewinne accumulated profits;
• ausgewiesener Gewinn reported profit;
• ausgezahlter Gewinn (Versicherung) bonus in cash;
• ausschüttungsfähiger Gewinn distributable earnings, unappropriated earned surplus (US);
• außerordentliche Gewinne non-recurring profits;
• beachtlicher Gewinn substantial gain;
• steuerlich bereinigter (berichtigter) Gewinn adjusted profit;
• auf Neubewertung beruhender Gewinn appreciated surplus;
• besteuerungsfähiger Gewinn taxable gain;
• betriebsbedingter Gewinn operating profit;
• betrügerische Gewinne fraudulent gains;
• buchmäßiger Gewinn book profit;
• dicker Gewinn fat profit;
• echter Gewinn actual profit;
• ehrliche Gewinne honest profits;
• einbehaltene Gewinne retained earnings (US);
• einmaliger Gewinn banner profit;
• einmalige Gewinne one-time (banner) gains, banner profits;
• entgangener Gewinn ceasing (lost) profit, ceasing gain;
• nicht entnommener Gewinn retained income (earnings, profit) (US), unwithdrawn (non-drawn, undistributed, paid-in, US) profit, profit ploughed (plowed, US) back;
• im Liquidationszeitraum entstandene Gewinne profits arising during a winding-up;
• ergaunerter Gewinn plunder (sl.);
• erhebliche Gewinne (Börse) substantial gain;
• erhoffter Gewinn anticipated profit;
• erwarteter (zu erwartender) Gewinn prospective (anticipated) profit, lucrative interest;
• aus Arbeit zu erwirtschaftender Gewinn profit derivable from work;
• erzielter Gewinn realized (secured) profit, profit made;
• beim Autoverkauf erzielter Gewinn profit on sale of a motor car;
• an der Börse erzielte Gewinne profits on exchange;
• durch Fremdkapitaleinsatz erzielter Gewinn return earned with use of borrowed funds;
• leicht erzielter Gewinn (Börse) velvet (US);
• im ersten Quartal erzielter Gewinn first-quarter profit;
• tatsächlich erzielter Gewinn actual profit;
• in Übersee erzielte Gewinne overseas gains;
• eventueller Gewinn contingent profit;
• früherer Gewinn past earnings;
• gelegentliche Gewinne casual profits;
• geringer Gewinn small profit;
• gewerblicher Gewinn operating (industrial, commercial) profit;
• glänzende Gewinne booming profits;
• glatter Gewinn clear profit;
• unerwartet hoher Gewinn bonanza (US);
• imaginärer Gewinn expected profit;
• inflationsbedingter Gewinn inflation-generated profit;
• zur Ausschüttung kommender Gewinn distributable profit;
• körperschaftssteuerpflichtige Gewinne profits chargeable to corporation tax;
• laufender Gewinn current earnings;
• mäßiger Gewinn light (slight) profit;
• mitgenommener Gewinn realized profit;
• müheloser Gewinn easy profit;
• optimaler Gewinn optimum profit;
• realisierter Gewinn realized profit (revenue);
• nicht realisierter Gewinn unrealized profit;
• noch nicht realisierter Gewinn contingent (paper, US) profit;
• unrealisierter rechnerischer Gewinn paper profit;
• reiner Gewinn net profit (avails, US);
• rückständige Gewinne back profits;
• schwindende Gewinne shrivel(l)ing profits;
• sicherer Gewinn certain percentage;
• stattlicher Gewinn handsome profit;
• für die Aktionäre zur Verfügung stehender Gewinn profit attributable to shareholders (Br.) (stockholders, US);
• stehen gebliebener Gewinn jackpot, profit left;
• stehen gelassener Gewinn retained (US) (unrealized, left) profit, retained income (US), profit ploughed (Br.) (plowed, US) back;
• zur Ausschüttung zur Verfügung stehender Gewinn distributable earnings, unappropriated earned surplus (US);
• steigender Gewinn growing profit;
• steuerpflichtiger Gewinn attributable profit before taxation, taxable (chargeable, assessable) profit, chargeable gain;
• tatsächlicher Gewinn actual profit;
• thesaurierter Gewinn accumulated (unappropriated, US) profit, profit retained (US), retained earnings (profit, surplus, US, income), accumulated earnings;
• überschießender (überschüssiger) Gewinn excess profit, surplus income (profit);
• unausgeschütteter Gewinn undistributed (undivided) profits, retained earnings;
• unerlaubte Gewinne illicit profits;
• unerwarteter Gewinn windfall profit;
• unlautere Gewinne sordid gains;
• unrealisierte Gewinne paper profits;
• unrechtmäßiger Gewinn illegal profit;
• der Steuerpflicht unterliegende Gewinne profits brought within the charge of tax, chargeable gains;
• der Körperschaftssteuer unterworfene Gewinne profits chargeable to corporation tax;
• unverteilter Gewinn unappropriated [earned, US] surplus, undistributed (non-distributed) net profit (Br.), undivided profit;
• veranlagungspflichtiger Gewinn chargeable gain, profit brought within the charge of tax;
• verfügbarer Gewinn available profit;
• für die Dividendenausschüttung verfügbarer Gewinn unappropriated profit (US), unappropriated earned surplus (US);
• nach Rückstellung auf Rücklagekonto verfügbarer Gewinn net surplus (US);
• verkürzter Gewinn shave-off profit;
• versteckter Gewinn hidden (secret) profit;
• zu versteuernder Gewinn taxable profit (earnings);
• dieses Jahr zu versteuernder Gewinn gain taxable this year;
• versteuerter Gewinn taxed profit, profit after tax;
• verteilbarer Gewinn available profit;
• zu verteilender Gewinn distributable earnings;
• verteilter Gewinn appropriated surplus;
• nicht verteilter (verwertbarer) Gewinn accumulated profit, unappropriated [earned, US] surplus, surplus earnings (US);
• nicht verwendete Gewinne unapplied profits;
• vorgetragener Gewinn profit carried forward;
• vorweggenommener Gewinn anticipated bonus, deferred profit;
• wesentliche Gewinne material gains;
• den Rücklagen zugewiesene (zugeführte) Gewinne (Bilanz) appropriated earnings (US), earned surplus (US), profit retained and added to reserve;
• gesetzlich zugerechneter Gewinn profit appendant;
• vertraglich zugerechneter Gewinn profit appurtenant;
• zurechenbarer Gewinn (Einkommensteuer) attributable profit;
• zusätzlicher Gewinn extra profit;
• nicht zweckgebundener Gewinn available (disposable) surplus;
• einbehaltene Gewinne und Abschreibungen retained cashflow;
• Gewinne nach Abzug von Steuern after-tax earnings (profit);
• Gewinn vor Abzug von Steuern pretax profit (earnings), earnings (profit) before tax;
• Gewinn je Aktie earnings per share (stock, US);
• Gewinn vor Berücksichtigung der Steuern pretax profit;
• Gewinn aus Beteiligungen investment profit, profit due from participation;
• Gewinn aus Buchwerterhöhungen appreciated surplus, surplus of appreciation;
• Gewinn aus Devisengeschäften gain from exchange operations;
• Gewinn vor Fusionierung profit prior to consolidation;
• Gewinne im Geschäftsjahr (Versicherung) underwriting (insurance) profits;
• Gewinne aus einem nicht genehmigten Gewerbe unlawful profits;
• Gewinn aus Gewerbebetrieb business profit;
• Gewinn aus der Hauptbetriebstätigkeit operating profit;
• Gewinn bei Kalkulation zu Marktpreisen nach Abzug fälliger Steuern current cost profit after deducting taxation payable;
• Gewinn aus Kapitalanlagen income from capital investment;
• Gewinn je Kapitaleinheit profitability ratio (US);
• Gewinne aus Monopolen (Bilanz) profits from patents and secret processes (Br.), monopoly profits (US);
• Gewinn aus Neubewertung reappraisal surplus;
• Gewinn aus Prägung von Scheidemünzen minor coinage profit fund (US);
• Gewinn nach Steuern profit after taxes;
• kleine Gewinne, große Umsätze small profits, quick returns;
• Gewinn aus Veräußerungen sales profit;
• Gewinne aus dem Verkauf von Anlagegütern profits on the sale of fixed assets;
• Gewinn und Verlust profit and loss account, losings and winnings;
• Gewinn vor Vornahme von Abschreibungen profit before depreciation;
• Gewinn nach Vortrag (Bilanz) profit balance;
• Gewinne aus Wertpapieranlagen income from securities, investment income;
• Gewinn abwerfend paying, remunerative;
• Gewinn bringend profitable, gainful, lucrative, profit-producing (-making), remunerative, revenue- (profit-) earning, pay[ing], payable, advantageous;
• Gewinn abführen to surrender a profit;
• seinen Gewinn vom Wettbüro abholen to collect one’s winnings from the betting shop;
• mit Gewinn abschließen to show a profit;
• Transaktion mit Gewinn abschließen to make a profit out of a transaction;
• Gewinne abschöpfen to siphon off (cream away) profits;
• Gewinn abwerfen to leave (bring in, render, yield, return) profit, to leave a margin, to be profitable, to pay;
• angemessenen Gewinn abwerfen to yield a fair profit, to bring an adequate return;
• Gewinne aktivieren to capitalize profits;
• Gewinn bringend anlegen to invest advantageously (one’s money to good account);
• mit Gewinn arbeiten to operate (run) at a profit, to operate in the black (coll.), to be on a profitable basis, to work with good result;
• wieder mit Gewinn arbeiten to be back in the black (US coll.);
• Gewinne aufschlüsseln (verhältnismäßig aufteilen, anteilmäßig aufteilen) to prorate profits (US);
• Gewinn untereinander aufteilen to split the profit;
• Gewinn aufweisen to show profit;
• keinerlei Gewinne aufweisen to show a nil balance on its profits;
• seine Gewinne aufzehren to eat up (improve away) one’s profits;
• Gewinn und Verlust durchschnittlich ausgleichen to give and take, to average;
• Gewinn ausschütten to distribute a surplus, to divide profits;
• Gewinne nachteilig beeinflussen to hurt profits;
• Gewinn beschneiden to trim profits;
• j. am Gewinn beteiligen to give s. o. a share in the profits;
• mit Gewinn betreiben to be on a profitable basis, to operate profitably, to be in the black (US coll.);
• Bergwerk mit Gewinn betreiben to work a mine at a profit;
• Gewinn [ein]bringen to be profitable, to show profit, to pay, to bring in, to [yield a handsome] profit;
• Gewinne einkalkulieren to compute profits;
• Gewinn einstreichen to reap a profit, to sweep the board;
• gewaltige Gewinne einstreichen to make huge profits;
• unberechtigten Gewinn einstreichen to pocket a profit;
• unerlaubte Gewinne einstreichen to make illicit profits;
• Gewinn entnehmen to draw the profits;
• Gewinn nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business;
• Gewinn ermitteln to determine profit;
• Gewinn erzielen to realize (operate at, make, secure, draw) a profit, to come out of the red (US coll.);
• angemessenen Gewinn erzielen to turn a healthy profit;
• anständige Gewinne erzielen to make fair profits;
• 10 Pfund Gewinn erzielen to be ten pounds to the good;
• Gewinn feststellen to ascertain (determine) the profit;
• Anteil am Gewinn haben to have a share in the profit;
• reinen Gewinn ergeben haben to have netted;
• bisher noch keinen Gewinn gemacht haben to have produced zero profit to date;
• seine Gewinne niedrig halten to hold down profits;
• mit einem Gewinn herauskommen (Lotterie) to win a prize;
• Gewinne hochschrauben to kick up earnings;
• Gewinn kassieren to lock in the profit;
• dicke Gewinne kassieren to mop profits;
• lukrative Gewinne buchungstechnisch in Steueroasen anfallen lassen to book most of one’s lucrative business through tax havens;
• Gewinne machen to make profits;
• Gewinn mitnehmen to take profits, to pick up bargains;
• Gewinne realizieren (Börse) to reap (realize, take) profits, to cash in;
• mit Gewinn rechnen to look to profit;
• Gewinne scheffeln to rake in profits;
• am Gewinn beteiligt sein to have an interest in the profits, to share in profits;
• ganzen Gewinn aufs Spiel setzen to play on the velvet (US);
• Gewinn teilen to share gains, to pool profits, to cut (US sl.);
• am Gewinn teilnehmen to partake of the profits;
• Gewinn thesaurieren to retain the profit;
• Gewinn und Verlust zu gleichen Teilen tragen to go shares;
• Gewinne transferieren to repatriate (remit) profits;
• sich von jem. ohne Gewinn und Verlust trennen to break even with s. o.;
• mit Gewinn verkaufen to sell to advantage (at a profit), (Wertpapiere) to sell at a premium;
• Gewinn verrechnen to appropriate profits;
• mit späteren Gewinnen verrechnen to carry forward long-term losses (US);
• Gewinn mit einem Verlust verrechnen to set off a gain against a loss;
• Gewinne verschleiern to conceal profits;
• Gewinn verteilen to divide (distribute) the profits (proceeds);
• Gewinn unter die Angestellten verteilen to allocate the profit among the employees;
• thesaurierte Gewinne für Investitionen verwenden to retain profits for expansion;
• Gewinne verzeichnen to post profits, to post (record) gains;
• kleine Gewinne verzeichnen to register (show) small gains;
• große Gewinne vorweisen to exhibit large profits;
• mit einem Gewinn winken to hold forth hopes of profit;
• Gewinn mit etw. erzielen wollen to do s. th. for profit;
• schnell Gewinn machen wollen to be out for quick killing (fam.);
• großen Gewinn zeitigen to result in a large profit;
• Gewinn ziehen aus to take advantage of, to benefit from;
• einen großen Gewinn aus etw. ziehen to thrive on s. th.;
• Gewinn aus einem Geschäft ziehen to make a profit on a transaction;
• keinen bedeutenden Gewinn aus etw. ziehen to extract no unusual profit from s. th.;
• Gewinne steuerlich zurechnen to allocate (attribute) profits;
• Gewinnabfall profit drop, skid in profits;
• Gewinnabführung surrender of profits, profit transfer;
• Gewinnabführungssteuer excess-profits tax (US);
• Gewinnabführungsvertrag surrender-of-profits agreement;
• Gewinnabnahme fall in profits. -
7 dividend cover
Finthe number of times a company’s dividends to ordinary shareholders could be paid out of its net after-tax profits. This measures the likelihood of dividend payments being sustained, and is a useful indication of sustained profitability.EXAMPLEIf the figure is 3, a firm’s profits are three times the level of the dividend paid to shareholders.Dividend cover is calculated by dividing earnings per share by the dividend per share:Earnings per share/dividend per share = dividend coverIf a company has earnings per share of $8, and it pays out a dividend of 2.1, dividend cover is:8/2.1 = 3.80An alternative formula divides a company’s net profit by the total amount allocated for dividends. So a company that earns $10 million in net profit and allocates $1 million for dividends has a dividend cover of 10, while a company that earns $25 million and pays out $10 million in dividends has a dividend cover of 2.5:10,000,000/1,000,000 = 10 and 25,000,000/ 10,000,000 = 2.5A dividend cover ratio of 2 or higher is usually adequate, and indicates that the dividend is affordable. A dividend cover ratio below 1.5 is risky, and a ratio below 1 indicates a company is paying the current year’s dividend with retained earnings from a previous year: a practice that cannot continue indefinitely. On the other hand, a high dividend cover figure may disappoint an investor looking for income, since the figure suggests directors could have declared a larger dividend. -
8 beneficio
m.1 benefit (bien).a beneficio de in aid of (gala, concierto)en beneficio de for the good ofen beneficio de todos in everyone's interesten beneficio propio for one's own goodPara su bien For his sake.2 profit (ganancia).beneficio bruto/neto gross/net profitpres.indicat.1st person singular (yo) present indicative of spanish verb: beneficiar.* * *1 (ganancia) profit2 (bien) benefit\en beneficio de for the good of, for the benefit of, in the interest ofa beneficio de in aid ofsacar beneficio de to profit frombeneficio bruto gross profitbeneficio neto clear profit* * *noun m.1) benefit2) gain, profit* * *SM1) (=ventaja) benefitlos manipulan para su beneficio — they manipulate them to their own advantage o for their own benefit
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a beneficio de algn — in aid of sb•
en beneficio de algn, aprovechó las cualidades literarias de su mujer en beneficio propio — he exploited his wife's literary talent to his own advantage o for his own benefitestaría dispuesto a retirarse en beneficio de otro aspirante — he would be prepared to withdraw in favour of another candidate
oficio 1)en o por tu propio beneficio, es mejor que no vengas — for your own good o benefit o in your own interests, it's best if you don't come
2) (Com, Econ) profitobtuvieron 1.500 millones de beneficio el año pasado — they made a profit of 1,500 million last year
beneficio de explotación — operating profit, trading profit
beneficio líquido — [en un balance] net profit; [en una transacción] net profit, clear profit
beneficio neto — = beneficio líquido
beneficio operativo — operating profit, trading profit
beneficios antes de impuestos — pre-tax profits, profits before tax
margen 1., 4)beneficios postimpositivos — after-tax profits, profits after tax
3) (=función benéfica) benefit (performance)4) (=donación) donation5) (Rel) living, benefice6) (Min) [de mina] exploitation, working; [de mineral] (=extracción) extraction; (=tratamiento) processing, treatment8) CAm [de café] coffee processing plant* * *1)a) (Com, Fin) profitproducir or reportar beneficios — to yeild o bring returns o profits
b) (ventaja, bien) benefit2)a) (AmL) ( de animal) dressingb) (AmC) (Agr) coffee processing plantc) (Chi) ( de mineral) extraction* * *= benefit, gain, profit, plus [pluses, -pl.], dividend, payback, payoff [pay-off], perk, mileage.Ex. The examples that follow will give you a glimpse of the important features and benefits of the SCI CD Edition.Ex. This is likely to lead to shorter and less complex profiles for searches, and the gains will be most obvious in a natural language system.Ex. As the quantity increased the printer's capital investment, which was always alarmingly high, rose with it, and his profit as a percentage of investment fell.Ex. Whether these differences are pluses or minuses depends very much on a library's needs and expectations.Ex. The article has the title ' Dividends: the value of public libraries in Canada'.Ex. In the 1980s the illegal reproduction and distribution of information was a tedious process that generally produced poor payback.Ex. Although setting up a security policy may demand considerable upheaval, it has significant payoff in safety and efficiency.Ex. At almost every conference I've spoken at one of the perks is free conference registration.Ex. Reports produced by government-sponsored projects may not be widely distributed until the government has had good mileage from them = Los informes obtenidos de los proyectos patrocinados por el gobierno puede que no se distribuyan de forma general hasta que el gobierno les haya sacado un buen provecho.----* análisis de costes-beneficios = cost-benefit analysis.* análisis de costos-beneficios = cost-benefit analysis.* aportar beneficios = lead to + benefits, bring + benefits.* beneficio añadido = added benefit.* beneficio de bolsa = share dividend.* beneficio directo = direct benefit.* beneficio económico = economic benefit, financial benefit, economic return.* beneficio extra = bonus [bonuses, -pl.].* beneficio fiscal = tax benefit, fiscal benefit.* beneficio indirecto = spin-off, indirect benefit, spinoff benefit, spillover benefit.* beneficio marginal = marginal benefit.* beneficio material = material benefit.* beneficio mutuo = mutual benefit.* beneficio neto = net trading profit, net profit, net gain, net benefit.* beneficio para la salud = health benefit.* beneficio personal = personal gain.* beneficio positivo = positive return.* beneficio público = public interest.* beneficio recíproco = mutual benefit.* beneficios = return.* beneficios acumulados = accruing benefits.* beneficios brutos = gross benefits.* beneficios complementarios = fringe benefits.* beneficios de la inversión = return on investment (ROI).* beneficios del cargo, los = spoils of office, the.* beneficios en metálico = cash benefit.* beneficios en relación con la inversión = return on investment (ROI).* beneficios netos = net income.* beneficio social = societal benefit, social return, social benefit.* concierto a beneficio = benefit concert.* conseguir beneficio = accrue + benefit.* costes y beneficios = costs and benefits.* costos y beneficios = costs and benefits.* dar a Alguien el beneficio de la duda = give + Nombre + the benefit of the doubt.* de mucho beneficio = high-payoff.* el beneficio de la duda = the benefit of the doubt.* en beneficio de = for the benefit of, to the benefit of.* en beneficio propio = to + Posesivo + advantage.* en + Posesivo + propio beneficio = to + Posesivo + advantage.* escaparse de los beneficios de Internet = fall through + the net.* explotar beneficios = exploit + benefits.* margen de beneficio = markup rate, markup [mark-up], profit margin.* muchos beneficios = high return.* obtener beneficios = gain + benefit, make + a profit, realise + benefits, derive + benefit, reap + rewards, reap + benefits, reap + returns, make + profit.* obtener el máximo beneficio = reap + full potential.* para beneficio de = for the good of.* para el beneficio de = for the benefit of.* precio de coste más margen de beneficios = cost-plus pricing.* producir beneficios = reap + dividends, render + returns, achieve + returns, pay + dividends, return + dividends.* que busca el beneficio propio = self-serving.* reducir los beneficios = cut + profit.* relación costes-beneficios = cost-benefit ratio.* relación costos-beneficios = cost-benefit ratio.* relativo a la relación costes-beneficios = cost-benefit.* relativo a la relación costos-beneficios = cost-benefit.* reportar beneficio = provide + benefit.* reportar beneficios = have + benefits, bring + benefits.* riesgos-beneficios = risk-return.* ser de gran beneficio para = be of great benefit to.* ser un beneficio inesperado para = be a boon to.* tener beneficios = have + benefits.* * *1)a) (Com, Fin) profitproducir or reportar beneficios — to yeild o bring returns o profits
b) (ventaja, bien) benefit2)a) (AmL) ( de animal) dressingb) (AmC) (Agr) coffee processing plantc) (Chi) ( de mineral) extraction* * *= benefit, gain, profit, plus [pluses, -pl.], dividend, payback, payoff [pay-off], perk, mileage.Ex: The examples that follow will give you a glimpse of the important features and benefits of the SCI CD Edition.
Ex: This is likely to lead to shorter and less complex profiles for searches, and the gains will be most obvious in a natural language system.Ex: As the quantity increased the printer's capital investment, which was always alarmingly high, rose with it, and his profit as a percentage of investment fell.Ex: Whether these differences are pluses or minuses depends very much on a library's needs and expectations.Ex: The article has the title ' Dividends: the value of public libraries in Canada'.Ex: In the 1980s the illegal reproduction and distribution of information was a tedious process that generally produced poor payback.Ex: Although setting up a security policy may demand considerable upheaval, it has significant payoff in safety and efficiency.Ex: At almost every conference I've spoken at one of the perks is free conference registration.Ex: Reports produced by government-sponsored projects may not be widely distributed until the government has had good mileage from them = Los informes obtenidos de los proyectos patrocinados por el gobierno puede que no se distribuyan de forma general hasta que el gobierno les haya sacado un buen provecho.* análisis de costes-beneficios = cost-benefit analysis.* análisis de costos-beneficios = cost-benefit analysis.* aportar beneficios = lead to + benefits, bring + benefits.* beneficio añadido = added benefit.* beneficio de bolsa = share dividend.* beneficio directo = direct benefit.* beneficio económico = economic benefit, financial benefit, economic return.* beneficio extra = bonus [bonuses, -pl.].* beneficio fiscal = tax benefit, fiscal benefit.* beneficio indirecto = spin-off, indirect benefit, spinoff benefit, spillover benefit.* beneficio marginal = marginal benefit.* beneficio material = material benefit.* beneficio mutuo = mutual benefit.* beneficio neto = net trading profit, net profit, net gain, net benefit.* beneficio para la salud = health benefit.* beneficio personal = personal gain.* beneficio positivo = positive return.* beneficio público = public interest.* beneficio recíproco = mutual benefit.* beneficios = return.* beneficios acumulados = accruing benefits.* beneficios brutos = gross benefits.* beneficios complementarios = fringe benefits.* beneficios de la inversión = return on investment (ROI).* beneficios del cargo, los = spoils of office, the.* beneficios en metálico = cash benefit.* beneficios en relación con la inversión = return on investment (ROI).* beneficios netos = net income.* beneficio social = societal benefit, social return, social benefit.* concierto a beneficio = benefit concert.* conseguir beneficio = accrue + benefit.* costes y beneficios = costs and benefits.* costos y beneficios = costs and benefits.* dar a Alguien el beneficio de la duda = give + Nombre + the benefit of the doubt.* de mucho beneficio = high-payoff.* el beneficio de la duda = the benefit of the doubt.* en beneficio de = for the benefit of, to the benefit of.* en beneficio propio = to + Posesivo + advantage.* en + Posesivo + propio beneficio = to + Posesivo + advantage.* escaparse de los beneficios de Internet = fall through + the net.* explotar beneficios = exploit + benefits.* margen de beneficio = markup rate, markup [mark-up], profit margin.* muchos beneficios = high return.* obtener beneficios = gain + benefit, make + a profit, realise + benefits, derive + benefit, reap + rewards, reap + benefits, reap + returns, make + profit.* obtener el máximo beneficio = reap + full potential.* para beneficio de = for the good of.* para el beneficio de = for the benefit of.* precio de coste más margen de beneficios = cost-plus pricing.* producir beneficios = reap + dividends, render + returns, achieve + returns, pay + dividends, return + dividends.* que busca el beneficio propio = self-serving.* reducir los beneficios = cut + profit.* relación costes-beneficios = cost-benefit ratio.* relación costos-beneficios = cost-benefit ratio.* relativo a la relación costes-beneficios = cost-benefit.* relativo a la relación costos-beneficios = cost-benefit.* reportar beneficio = provide + benefit.* reportar beneficios = have + benefits, bring + benefits.* riesgos-beneficios = risk-return.* ser de gran beneficio para = be of great benefit to.* ser un beneficio inesperado para = be a boon to.* tener beneficios = have + benefits.* * *Aeste negocio produce grandes beneficios this business yields large profitsuna inversión que reportó importantes beneficios an investment that brought significant returns o profitsmargen de beneficio(s) profit margin2 (ventaja, bien) benefitno va a sacar gran beneficio del asunto he's not going to benefit much from this affairuna colecta a beneficio de las víctimas a collection in aid of the victimsen beneficio de todos in the interests of everyonetodo lo hace en beneficio propio everything he does is for his own gain o advantagetales mejoras redundarán en beneficio del público these improvements will benefit the public o will be in the public interest3 (función benéfica) charity performanceCompuestos:gross profitentitlement to legal aidfringe benefitnet profitnet profitearnings per share (pl)fringe benefitB ( AmL) (de un animal) dressingC ( Chi) (de un mineral) extraction* * *
Del verbo beneficiar: ( conjugate beneficiar)
beneficio es:
1ª persona singular (yo) presente indicativo
benefició es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
beneficiar
beneficio
beneficiar ( conjugate beneficiar) verbo transitivo ( favorecer) to benefit, to be of benefit to;
salir beneficiado con algo to be better off with sth
beneficiarse verbo pronominal
to benefit;
beneficiose con/de algo to benefit from sth
beneficio sustantivo masculinoa) (Com, Fin) profit;
producir or reportar beneficios to yield o bring returns o profits
en beneficio de todos in the interests of everyone
beneficiar verbo transitivo to benefit
beneficio sustantivo masculino
1 Com Fin profit
2 (provecho, ventaja) benefit
en beneficio de todos, in everyone's benefit
3 (ayuda) a beneficio de, in aid of: un partido de fútbol a beneficio de los huérfanos, a football match in aid of orphans
Profit o profits se refieren únicamente al beneficio económico.
Benefit hace referencia a otro tipo de beneficios y también a ciertas subvenciones de la Seguridad Social.
' beneficio' also found in these entries:
Spanish:
bota
- dar
- inventario
- menoscabar
- partida
- partido
- provecho
- redundar
- revertir
- sacar
- bien
- bonificación
- disfrutar
- margen
- mayor
- mutuo
- propio
- renta
- utilidad
- ventaja
English:
aid
- benefit
- blessing
- cancel out
- clear
- gain
- good
- interest
- mark-up
- perk
- profit
- return
- tidy
* * *beneficio nm1. [bien] benefit;a beneficio de [gala, concierto] in aid of;en beneficio de for the good of;ello redundó en beneficio nuestro it was to our advantage;en beneficio de todos in everyone's interest;en beneficio propio for one's own good;sólo buscan el beneficio propio they're only interested in what's in it for them2. [ganancia] profit;la tienda ya está dando beneficios the shop is already making a profitbeneficio bruto gross profit;beneficios antes de impuestos pre-tax profits;beneficio neto net profit4. Carib, Chile [de res] slaughter* * *m1 ( ventaja) benefit;en beneficio de in aid of2 COM profit2 Rplpara ganado slaughterhouse3 C.Am.coffee-processing plant* * *beneficio nm1) ganancia, provecho: gain, profit2) : benefit* * *1. (bien) benefit2. (ganancias) profitel beneficio neto fue de más de 9.000 millones de pesetas the net profit was over 9,000 million pesetasen beneficio de in the interests of / for the good ofen su propio beneficio in his own interests / for his own good -
9 Aktienplatzierung
Aktienplatzierung
placing (sale) of shares (stocks, US), selling of stock (US), share placement;
• Aktienpolster cushion of stocks (US);
• Aktienpoolvereinbarung stock-pooling agreement;
• Aktienportefeuille portfolio [of shares], share (equity) portfolio, stock portfolio (US);
• Aktienpreis share (stock, US) price;
• Aktienpromesse share warrant to bearer (US);
• Aktienrecht [etwa] company law (Br.), joint-stock law, stock (corporation) law (US);
• Aktienrechtsdirektiven company law directives;
• Aktienregister share register (list) (Br.), stock record (ledger) (US), register of joint stock-companies;
• Aktienrendite earnings per share, yield on shares (stocks, US), redemption yield;
• Aktienrendite beim augenblicklichen Kursstand von 5 zu 1 zum Kapital ergeben to put the shares at the present price on a price-earning ratio of just over five;
• Aktienrepartierung allotment of shares (stocks, US);
• Aktienrückgabe [an die Gesellschaft], Aktienverzicht surrender of shares (Br.);
• Aktienrückkauf [durch die Gesellschaft] redemption of shares (stocks, US), stock repurchase (US), stock redemption (US);
• Aktienschein share warrant (Br.), stock certificate (US);
• auf den Inhaber lautender Aktienschein share warrant to bearer (Br.);
• Aktienschenkung donation of capital stock (US);
• Aktienschwindel share pushing (Br.), stock bubbling (robbery) (US);
• Aktienschwindler sharepusher (Br.), share adventurer (Br.);
• Aktienspekulant share (stock, US) adventurer;
• Aktienspekulation agiotage, speculation in stocks (US) (shares, Br.), stock-market speculation, stock adventure (US), stock-jobbery (Br.);
• Aktienspekulationen durchführen to gamble, to stag the market (Br.), to manipulate stocks (US);
• Aktienspitze share fraction;
• Aktiensplit [reverse] split-up, splitting, stock (reverse) split (US);
• Aktienstimmrecht ausüben to vote [on] the stock;
• Aktienstreuung dispersal of stock ownership;
• Aktienstückelung denomination of shares (stocks, US), subdivision of shares (Br.), share denomination;
• Aktiensturz slump in stocks (US);
• Aktientabelle roster of stocks (US);
• Aktientausch exchange of shares (Br.) (stocks, US), share exchange (Br.), stock switch (US), (zwischen Mutter- und Tochtergesellschaft) split off (US), spinoff (US);
• Aktienteilung [reserve] split-up (US), splitting;
• Aktientipp stock tip (US);
• Aktienübernahmeangebot share bid;
• Aktienübernahmeverpflichtung association clause;
• Aktienübertragung assignation (transfer) of shares (Br.), assignment (transfer) of stock (US), stock (US) (share, Br.) transfer;
• Aktienübertragungsbuch stock transfer book (US);
• Aktienumsätze turnover in shares (stocks, US);
• Aktienumsatzsteuer tax on stock sales (US) (sales of shares, Br.);
• Aktienumschreibung transfer of shares (stock, US);
• Aktienumtausch exchange of shares (Br.) (stocks, US);
• Aktienumtauschangebot share exchange offer, capital stock-exchange offer (US);
• Aktienumtauschgeschäft share exchange transaction;
• Aktienumwandlung reconversion of stock (US);
• Aktienurkunde share (Br.) (stock, US) certificate, share warrant to bearer (Br.), certificate of stock (US);
• Aktienverkauf sale of shares (Br.), selling (divestiture) of stocks (US);
• Aktienverkäufer transferor of shares, giver of shares (stock, US);
• betrügerischer Aktienverkäufer sharepusher (Br.);
• jem. einen telegrafischen Aktienverkaufsauftrag zukommen lassen to wire s. o. to sell shares;
• Aktienvermögen fortune in stocks (US);
• Aktienverpfändung mortgage of shares, legal mortgage, pledge of stocks (US);
• Aktienversicherungsgesellschaft joint-stock insurance company;
• Aktienverwahrung safe custody of shares (Br.);
• Aktienverwässerung dilution (watering) of stocks (US);
• Aktienverzeichnis share register (Br.), stock ledger (US);
• Aktienvorkaufsrecht stock option (US);
• Aktienvorrat cushion of stocks (US);
• Aktienvorzugspreis eines neu gegründeten Unternehmens ground floor (US);
• Aktienwert stock value (US), cost of a share (Br.);
• Aktienwerte shares, stocks (US);
• variabel verzinsliche Aktienwerte determinable interest securities;
• Aktienzeichner applicant (subscriber) for shares (Br.), share applicant (Br.), stock subscriber (US);
• Aktienzeichnung application (subscription) for shares (Br.), share application (Br.), subscription to capital stock (US);
• Aktienzeichnung [ab]schließen to close a subscription list;
• zur Aktienzeichnung auffordern to invite application for shares (Br.);
• Aktienzeichnungsbuch subscription ledger (US);
• Aktienzeichnungsliste allotment sheet, list of subscribers. -
10 отношение должник-кредитор
В случае задолженности, которая является правом на нематериальную вещь, закон признает отношение должник-кредитор принудительным взысканием платежей, как только будут представлены доказательства долга. — In the case of a debt, which is an intangible right, the law recognizes the debtor-creditor relation by enforcing payment, once the debt has been proven.
отношение предпочтения, выпуклое — convex preference relation
отношение предпочтения, гомотетическое — homothetic preference relation
отношение предпочтения, квазилинейное — quasilinear preference relation
отношение предпочтения, квазитранзитивное — quasitransitive preference relation
отношение предпочтения, локально ненасыщенное — local nonsatiated preference relation
отношение предпочтения, непрерывное — continuous preference relation
отношения предпочтения, непрерывные, строго выпуклые и сильно монотонные — continuous, strictly convex, and strongly monotone preference relations
отношение предпочтения, порядковое — ordinal preference relation
Предположим, что отношение предпочтения потребителя является рациональным и дает полное транзитивное упорядочение возможных альтернатив выбора потребителем. — We assume that the consumer's preference relation is rational, offering a complete and transitive ranking of the consumer's possible choices.
отношение предпочтения, рациональное — rational preference relation
В то же время можно было бы задать вопрос: возможно ли описать какое-либо отношение рационального предпочтения некоторой функцией полезности? Оказывается, что в общем случае это невозможно. — At the same time, one might wonder, can any rational preference relation be described by some utility function? It turns out that, in general, the answer is no.
отношение рыночной цены акции компании к её чистой прибыли в расчете на одну акцию [отношение Ц/П] — price-earnings ratio; [P/E ratio]
Измеряется рыночной ценой акции, деленной на доход от каждой акции. Может представлять цену, которую инвестор готов заплатить за каждый фунт стерлингов текущих доходов от определенной инвестиции в компанию. — This ratio is measured by market price per share divided by earnings per share. It may represent the price which an investor is willing to pay for each £ of current earnings from a particular investment in a company.
Обратным по отношению к Ц/П является отношение чистой прибыли к цене, которое называется нормой капитализации. — The reciprocal of the E/P ratio is the earnings-to-price ratio which is known as the capitalization rate.
Russian-English Dictionary "Microeconomics" > отношение должник-кредитор
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11 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
12 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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13 dilution
Fina reduction in the earnings and voting power per share caused by an increase or potential increase in the number of shares in issue. For the purpose of calculating diluted earnings per share, the net profit attributable to ordinary shareholders and the weighted average number of shares outstanding should be adjusted for the effects of all dilutive potential ordinary shares. -
14 zysk
m (G zysku) 1. (zarobek) profit- zysk netto/brutto net/gross profit- mieć udział w zyskach to have a share in the profits- osiągnąć zysk to make a profit- przynosić zysk to bring in a profit- czerpać z czegoś zyski to reap a profit from sth- dla zysku for profit- z zyskiem (odsprzedać) at a profit2. (korzyść) benefit, advantage; profit książk.* * *zysk brutto/netto — gross/net profit
stopa zysku — rate of profit, profit rate
przynosić zysk — to bring in lub yield a profit
* * *mi1. ( nadwyżka) profit, gain; zysk brutto/netto gross/net profit; brudny zysk filthy lucre; czysty zysk clear profit; łatwy l. szybki zysk (zwł. nielegalny) pickings; zyski kapitałowe capital gains; zysk z akcji fin. earnings per share; rachunek zysków i strat profit and loss account; stopa zysku rate of profit, profit rate; nieobliczony na zysk ( o organizacji) nonprofit; dziesięcioprocentowy zysk a yield of 10 per cent; pogoń za zyskiem greed, cupidity; udział w zyskach ekon. profit sharing; mieć udział w zyskach have one's share in the profits; osiągnąć l. wypracowywać zysk fin. make (a) profit; przynosić zysk bring l. yield profit; ( o firmie) make money; sprzedać coś z zyskiem sell sth at a profit.2. (= korzyść) gain.The New English-Polish, Polish-English Kościuszko foundation dictionary > zysk
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15 чистый доход на обыкновенную акцию
1) General subject: net earnings per share2) Finances: net for common stock, net income per share of common stock (Синоним термина «доход на акцию» (EPS).)Универсальный русско-английский словарь > чистый доход на обыкновенную акцию
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16 bottom line
1. Finthe net profit or loss that a company makes at the end of a given period of time, used in the calculation of the earnings-per-share business ratio2. Gen Mgtwork that produces net gain for an organization -
17 weighted average number of ordinary shares
Finthe number of shares of common stock at the beginning of a period, adjusted for shares canceled, bought back, or issued during the period, multiplied by a timeweighting factor. This number is used in the calculation of earnings per share.The ultimate business dictionary > weighted average number of ordinary shares
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18 Kapital
Kapital n 1. FIN assets, capital, funds; principal (Kapitalsumme, z. B. Kapital + Zinsen = principal + interest); 2. RECHT corpus • aus etw. Kapital schlagen FIN cash in on sth • das Kapital herabsetzen RW write down the capital (Sanierung; Synonym: einen Kapitalschnitt vornehmen) • in etw. Kapital stecken FIN inject funds into sth, pump funds into sth • in Kapital umwandeln FIN, WIWI to capitalize • Kapital auflösen FIN unlock funds • Kapital aufnehmen BANK, RW, WIWI raise capital • Kapital erhöhen WIWI increase capital, reinforce capital • Kapital in etw. stecken FIN inject funds into sth, pump funds into sth • Kapital verbrennen BÖRSE, FIN, MGT (infrml) burn capital (Kapital vernichten) • Kapital vernichten 1. BÖRSE, FIN, MGT (infrml) burn capital; 2. WIWI destroy capital • Kapital verwässern BANK, FIN, RW dilute capital* * *n 1. < Finanz> assets, capital, funds; 2. < Recht> corpus ■ aus etw. Kapital schlagen < Finanz> cash in on sth ■ in etw. Kapital stecken < Finanz> inject funds into sth, pump funds into sth ■ in Kapital umwandeln <Finanz, Vw> to capitalize ■ Kapital auflösen < Finanz> unlock funds ■ Kapital erhöhen <Vw> increase capital, reinforce capital ■ Kapital verbrennen infrml <Börse, Finanz, Mgmnt> Kapital vernichten burn capital infrml ■ Kapital vernichten 1. <Börse, Finanz, Mgmnt> burn capital infrml ; 2. <Vw> destroy capital ■ Kapital verwässern <Bank, Finanz, Rechnung> dilute capital* * *Kapital
capital, (Eigenkapital von Kapital- und Personengesellschaft) equity [capital], proprietary capital, proprietorship (US), net worth (US), capital ownership (US), (Geldmittel) funds, means, resources, (Grundkapital einer AG) authorizied capital stock (US) (share capital, Br.), [joint] stock (Br.), stock (corporate) capital (US), (Kapitalmacht) moneyed interest, capitalists, (zum Unterschied von Zinsen) principal;
• aus dem Kapital gezahlt paid out of capital;
• mit herabgesetztem Kapital (Aktiengesellschaft) and reduced;
• Ertrag abwerfendes Kapital income-producing property;
• amortisiertes Kapital sunk (redeemed) capital;
• angegebenes Kapital declared capital;
• angelegtes Kapital funded (invested, investment) capital;
• im Ausland angelegtes Kapital capital invested abroad;
• in Grundstücken (Grundbesitz, Immobilien) angelegtes Kapital capital invested in real property, property (real, US) capital;
• langfristig angelegtes Kapital long-term funded capital, investment spending;
• nicht angelegtes Kapital idle money;
• verzinslich angelegtes Kapital interest-bearing capital;
• anlagesuchendes Kapital capital-seeking investment;
• arbeitendes Kapital productive (employed, active, net working, invested) capital;
• aufgebrachtes Kapital capital produced;
• zur Einzahlung aufgefordertes Kapital called-up capital;
• aufgenommenes Kapital borrowed money (capital);
• tatsächlich aufgenommenes Kapital physical stocktaking (Br.);
• zur Einzahlung aufgerufenes Kapital called-up capital;
• noch nicht aufgerufenes Kapital uncalled capital;
• aufgezehrtes Kapital consumed capital;
• effektiv ausgegebenes Kapital issued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital unissued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital granted capital;
• ausgewiesenes Kapital declared capital;
• buchmäßig ausgewiesenes Kapital book equity;
• ausländisches Kapital foreign capital (equity);
• autorisiertes Kapital authorized capital (Br.) (capital stock, US);
• bares Kapital cash capital;
• begebenes Kapital issued capital;
• zu niedrig bemessenes Kapital low-geared capital;
• aus Vorzugsaktien bestehendes Kapital preferred capital stock (US);
• aus kumulativen Vorzugsaktien bestehendes Kapital cumulative preferred stock (US)
• aus verkäuflichen Waren bestehendes Kapital bona-fide capital;
• betriebsnotwendiges Kapital fixed (permanent) working capital;
• bewilligtes Kapital authorized capital (Br.) (capital stock, US);
• brachliegendes Kapital capital lying idle, dead (idle, unproductive, loose) capital, idle money;
• deklariertes Kapital declared capital;
• dividendenberechtigtes Kapital capital entitled to a dividend;
• eingebrachtes Kapital brought-in (contribution to) capital, capital invested, assets (capital) brought in;
• eingefordertes Kapital called-up capital;
• eingeschossenes Kapital deposit[ed] capital, contribution to capital;
• eingesetztes Kapital invested capital;
• eingetragenes Kapital registered (authorized) capital;
• eingezahltes Kapital paid-in (US) (paid-up) capital;
• noch nicht eingezahltes Kapital uncalled (unpaid) capital;
• teilweise eingezahltes Kapital partly paid-up capital;
• voll eingezahltes Kapital capital fully paid, paid-up capital;
• nicht voll eingezahltes Kapital partly paid-up capital;
• eisernes Kapital money sunk (US);
• engagiertes Kapital tied- (locked-, Br.) up capital;
• fälliges Kapital matured capital;
• fehlgeleitetes Kapital misappropriated capital;
• festgelegtes Kapital tied- (locked-, Br.) up capital, lockup (Br.);
• festgesetztes Kapital declared capital;
• festliegendes Kapital frozen (fixed) capital, lockup (Br.);
• fiktives Kapital fictitious capital;
• flüssiges Kapital liquid (circulating) capital, funds in hand, liquid resources;
• freies (freigesetztes) Kapital disengaged (unemployed, unused, uninvested) capital;
• fremdes Kapital borrowed (outside) capital;
• gebundenes Kapital tied capital;
• geistiges Kapital immaterial capital, intangible assets;
• gemeinsames Kapital pooled fund;
• genehmigtes [und noch nicht ausgegebenes] Kapital granted (registered, authorized, Br.) capital, authorized capital stock (US), unissued capital stock (US);
• geringes Kapital small capital;
• geringfügiges Kapital nominal capital (US);
• Gewinn bringendes Kapital production (productive) capital;
• gezeichnetes Kapital capital subscribed;
• haftendes Kapital authorized capital;
• herabgesetztes Kapital reduced capital;
• hinlängliches Kapital ample means, sufficient funds;
• investiertes Kapital invested capital, capital invested;
• konstantes Kapital constant capital;
• kündbares Kapital withdrawable (redeemable) capital;
• menschliches Kapital human capital;
• neues Kapital fresh (additional) capital;
• nominelles Kapital nominal capital (US);
• nutzloses Kapital dead (unproductive) capital;
• persönliches Kapital immaterial capital;
• privates Kapital private capital (means);
• produktives Kapital employed (engaged) capital;
• reales Kapital tangible property;
• nicht realisierbares Kapital fixed (locked-up, Br.) capital;
• registriertes Kapital registered (authorized, Br.) capital, authorized capital stock (US);
• satzungsmäßiges Kapital statutory capital;
• schrumpfendes Kapital shrinking capital, dwindling assets;
• stehendes Kapital fixed capital;
• zur Verfügung stehendes Kapital disposable capital;
• stimmberechtigtes Kapital voting stock;
• totes Kapital unemployed (unused, unapplied, idle) funds, dead (barren, dormant, idle) money, dead assets (stock), capital lying idle, unproductive (unapplied, unemployed) capital;
• umlaufendes Kapital floating (circulating) capital;
• unangelegtes Kapital capital lying idle;
• unaufgerufenes Kapital uncalled capital;
• unbeschäftigtes Kapital idle capital, capital lying idle;
• ungenutztes Kapital unemployed capital;
• unkündbares Kapital irredeemable capital;
• unproduktives Kapital dead capital;
• völlig unzureichendes Kapital capital inadequate to the needs of a transaction, shoestring (sl.);
• ursprüngliches Kapital natural capital;
• verantwortliches Kapital registered (authorized) capital;
• verfügbares Kapital capital that can be made available, available capital, expendable (available) funds;
• [um Zinsen] vermehrtes Kapital compound discount;
• [durch Verluste] vermindertes Kapital impaired capital;
• vom Staat verwaltetes Kapital state-operated funds (US);
• verwässertes Kapital watered stock;
• verzinsliches Kapital interest-bearing capital;
• vorgeschossenes Kapital advanced capital;
• gesetzlich vorgeschriebenes Kapital legal capital;
• vorhandenes Kapital effective (available) capital;
• werbendes Kapital interest-bearing (working, quick) capital;
• zinsfreies Kapital free capital;
• zinstragendes Kapital interest-bearing capital;
• zurückgezahltes Kapital redeemed capital;
• Kapital einer Aktiengesellschaft share capital (Br.), [joint] stock (Br.), corporate (stock) capital (US);
• Kapital einer Bank bank’s capital, bank assets, capital resources;
• Kapital einer Firma funds of a firm;
• anderes Kapital als Grund und Boden artificial capital;
• Kapital eines Investmentfonds certificate capital;
• Kapital, Rücklagen und Gewinnvortrag capital and retained earnings;
• Kapital und Spesen principal and charges;
• Kapital einer Vermögensverwaltung settlement capital;
• Kapital einer Versicherungsgesellschaft insurance stock;
• Kapital nebst Zinsen principal and interest, amount;
• Kapital abschöpfen to absorb capital;
• Kapital abschreiben to write off capital;
• Kapitalabziehen to alienate capital;
• sein Kapital anbrechen (angreifen) to make holes in one’s capital, to make inroads [up]on one’s capital, to touch the (break into) one’s capital, to invade (US) (make incursions into) one’s principals;
• Kapital anlegen to embark money (capital), to invest capital;
• Kapital fest anlegen to tie (lock, Br.) up capital;
• sein Kapital in verschiedenen Gewerbesparten anlegen to diversify one’s capital;
• Kapital anlocken (anziehen) to attract capital;
• mit fremdem Kapital arbeiten to trade with borrowed money (on the equity);
• mit großem Kapital arbeiten to dispose of a large capital;
• gesamtes Kapital aufbrauchen to draw out all the principal;
• Kapital aufbringen to start a fund, to raise money;
• neues Kapital zur Finanzierung von Entwicklungsaufträgen aufbringen to raise growth capital;
• Kapital aufnehmen to raise capital (funds);
• neues Kapital aufnehmen to take up new capital;
• neues Kapital zur Durchführung von Betriebserweiterungen aufnehmen to raise additional capital for new plant facilities;
• Kapital zur Einzahlung aufrufen to make a call for (call up) capital;
• Kapital aufstocken to reequip capital, (AG) to increase the capital stock (US) (share capital, Br.);
• sein Kapital aufzehren to eat up one’s capital;
• Kapital wieder ausführen to repatriate capital;
• Kapital zinsfrei ausleihen to lend out money free of interest;
• mit Kapital ausstatten to furnish (endow, provide) with capital;
• Industriezweig mit Kapital ausstatten to raise money for an industry;
• Kapital berichtigen to adjust the capital;
• Kapital beschaffen to finance, to procure (furnish) capital, to raise the money;
• Kapital durch Aktienausgabe beschaffen to raise equity finance;
• neues Kapital auf dem bewährten Weg der Aktienausgabe beschaffen to get new capital through the equity security route;
• Geschäft mit geliehenem Kapital betreiben to trade on the equity;
• Kapital bilden to accumulate capital;
• im Ausland aus unversteuertem Einkommen Kapital bilden to build up capital abroad from untaxed income;
• Kapital einbringen (einschießen) to contribute capital;
• sein Kapital schwerpunktartig einsetzen to make the most of one’s resources;
• Kapital einzahlen to pay capital;
• Kapital einziehen to call in capital;
• Kapital erhöhen to increase the capital, (AG) to raise the capital stock (US) (share capital, Br.);
• Kapital festlegen to immobilize (tie up, US, lock up, Br.) capital;
• kein eigenes Kapital haben to have no resources of one’s own, to trade on the equity;
• sein Kapital nicht angegriffen haben to have kept one’s capital intact;
• Kapital herabsetzen to write down capital, to reduce the share capital (Br.) (capital stock, US);
• Kapital heranziehen to attract capital;
• Kapital hineinstecken (investieren) to invest capital;
• Kapital nicht zurückzahlen können to default in the repayment of principal;
• Kapital kündigen to call in capital (money), to recall capital;
• vom Kapital leben to live on (Br.) (off) the capital;
• Kapital flüssig machen (freisetzen) to liberate (mobilize) capital, to realize assets;
• Kapital aus etw. schlagen to make propaganda capital out of s. th., to capitalize on s. th. politically;
• Kapital aus der schlechten Konjunkturlage der Industrie schlagen to capitalize on the industry’s tough time;
• Zinsen zum Kapital schlagen to capitalize interest;
• Kapital zur Verfügung stellen to provide with (furnish) capital;
• Kapital umgruppieren to regroup capital;
• in Kapital umwandeln to convert into capital;
• Kapital der staatlichen Zwangswirtschaft unterwerfen to conscript capital;
• über das erforderliche Kapital verfügen to have the money required;
• Kapital verringern to reduce the share capital (Br.) (capital stock, US);
• Kapital verstärken to extend the financial basis, (erhöhen) to increase the capital;
• Kapital verwalten to administer funds;
• Kapital verwässern to water stocks;
• von ausländischem Kapital kontrolliert (überfremdet) werden to be controlled by foreign interests;
• Dividende vom Kapital zahlen to pay a dividend out of capital;
• Kapital zeichnen to subscribe capital, (Übernahmekonsortium) to underwrite capital;
• Kapital zuführen to introduce capital;
• neues Kapital zuführen to infuse fresh capital;
• Kapital aus dem Ausland zurückführen to repatriate capital;
• Kapital zurückziehen to recall capital, to withdraw funds;
• Kapital zusammenlegen to write off capital, to reduce the capital stock (US) (the capital share, Br.);
• dem Kapital zuschlagen to add to the capital;
• dem Kapital zuzurechnen sein to be of a capital nature;
• Kapitalabfindung capital indemnification, lump-sum settlement, settlement in cash;
• Kapitalabfluss outflow (efflux) of capital, capital drain;
• Kapitalabfluss drosseln to limit capital outflow;
• Kapitalabflussrechnung cashflow statement;
• Kapitalabgabe capital levy;
• Kapitalabschöpfung depletion of capital;
• Kapitalabschreibung writing down of capital, capital depreciation;
• einkommensteuerlich nicht anerkannte Kapitalabschreibung capital items disallowed for income-tax purposes;
• Kapitalabschreibung vornehmen to write down capital;
• Kapitalabwanderung exodus ([e]migration) of capital, [capital] drain, drain of specie;
• Kapitalabzug alienation of capital, withdrawal of funds, capital drain;
• Kapitaladäquanz capital adequacy;
• Kapitalakkumulation capital accumulation;
• Kapitaländerung alteration of capital;
• Kapitalangabe statement of capital;
• Kapitalangebot capital supply;
• Kapitalanhäufung accumulation, accumulated surplus.
Kapital, Rücklagen und Gewinnvortrag
capital and retained earnings -
19 живея
1. live (и прен.); be aliveживял едно време once upon a time there livedне му се живее he is tired of lifeживея втори живот it was a narrow escape/a close squeakда живее... long live..., разг. three cheers for...да живееш сто години! may you live to be a hundred2. (пребивавам) live (в in), reside (in, at)(временно) be living, be stayingживея на улица Х номер 25 I live at 25, X Streetживея на петия етаж I live on the fifth floorживея на тази улица I live in that streetживея на село/в град I live in the country/in a townживея при родителите си I live with my parentsживея в две стаи I occupy/inhabit two roomsживеем на тясно we live in crowded conditionsживея в една стая с него we share a room with him; we room togetherживея под наем be a tenant, rent o.'s homeкъща, в която живеят работници под наем a house tenanted by workers5. (съществувам по даден начин) liveживея със спомени live in the past, live on o.'s memoriesживея с илюзии live with o.'s illusions; live in a fool's paradiseживея с надежда hope, be hopefulживея редовен живот lead a regular life; keep regular hoursживея хубаво/щастливо live a happy lifeживея безгрижно/весело lead a carefree/gay lifeживея самотно lead a solitary existence/lifeживея като куче lead a dog's lifeживея както намеря за добре live as I think fitживея с някого (спогаждам се) get along with s.o.(имам полови връзки с) live with s.o.живеят като куче и котка they lead a cat and dog lifeживея с чужди жени разг. womanize, be a womanizerс него не може да се живее he makes life intolerable; he is hard to get on withживея скромно live in a small wayживея в нищета live in poverty/destitutionживея на широко/на широка нога live at a high rate, live in a grand styleживея богато be/live/lie in clover, live off the fat of the landимам от какво да живея have enough to live on/uponживея от труда си live by o.'s work/by working, live on o.'s own earnings, keep o.s.живея от заплатата си live on o.'s salaryедва живее с тази заплата he can hardly exsist on this salaryживея от перото си live by o.'s pen, earn o.'s living by writingживея чрез мошеничество live by o.'s witsживея на гърба/за сметка на някого live on s.o.живея от подаяния live on charity* * *живѐя,гл., мин. св. деят. прич. живя̀л 1. live (и прен.); be alive; да живее … long live …, разг. three cheers for …; да живееш сто години! may you live to be a hundred; \живея втори живот it was a narrow escape/a close squeak; живял едно време once upon a time there lived; не му се живее he is tired of life; няма да \живея с орлите life is short, I won’t live for ever;2. ( пребивавам) live (в in), reside (in, at); ( временно) be living, be staying; живеем на тясно we live in crowded conditions; \живея в две стаи I occupy/inhabit two rooms; \живея в една стая с него we share a room with him; we room together; \живея под наем be a tenant, rent o.’s home; \живея при родителите си I live with my parents;3. ( съществувам по даден начин) live; добре си \живея I have nothing to complain of; \живея богато be/live/lie in clover, live off the fat of the land; \живея както намеря за добре live as I think fit; \живея като куче lead a dog’s life; \живея на гърба/за сметка на някого live/sponge on s.o.; \живея на широко/на широка нога live at a high rate, live in a grand style; \живея оскъдно, \живея тежък живот lead a hard life, live rough, rough it; have a rough time; \живея от ден за ден live precariously; \живея от перото си live by o.’s pen, earn o.’s living by writing; \живея от подаяния live on charity/alms; \живея от труда си live by o.’s work/by working. live on o.’s own earning, keep o.s.; \живея редовен живот lead a regular life; keep regular hours; \живея с надежда hope, be hopeful; \живея с някого ( спогаждам се) get along with s.o.; ( имам полови връзки с) live with s.o.; \живея с чужди жени разг. womanize, be a womanizer; \живея самотно lead a solitary existence/life; \живея скромно live in a small way; \живея със спомени live in the past, live with o.’s illusions; live in a fool’s paradise; \живея чрез мошеничество live by o.’s wits; живеят като куче и котка they lead a cat and dog life; имам от какво да \живея have enough to live on/upon; с него не може да се живее he makes life intolerable; he is hard to get on with.* * *dwell ; live: I живея on the fifth floor. - Живея на петия етаж.; reside* * *1. (временно) be living, be staying 2. (имам полови връзки с) live with s.o. 3. (пребивавам) live (в in), reside (in, at) 4. (съществувам по даден начин) live 5. 3 I live at 6. X Street 7. live (и прен.);be alive 8. ЖИВЕЯ безгрижно/весело lead a carefree/gay life 9. ЖИВЕЯ богато be/live/lie in clover, live off the fat of the land 10. ЖИВЕЯ в две стаи I occupy/ inhabit two rooms 11. ЖИВЕЯ в една стая с него we share a room with him;we room together 12. ЖИВЕЯ в нищета live in poverty/destitution 13. ЖИВЕЯ втори живот it was a narrow escape/a close squeak 14. ЖИВЕЯ както намеря за добре live as I think fit 15. ЖИВЕЯ като куче lead a dog's life 16. ЖИВЕЯ на гърба/за сметка на някого live on s.o. 17. ЖИВЕЯ на петия етаж I live on the fifth floor 18. ЖИВЕЯ на село/в град I live in the country/in a town 19. ЖИВЕЯ на тази улица I live in that street 20. ЖИВЕЯ на улица Х № 21. ЖИВЕЯ на широко/на широка нога live at a high rate, live in a grand style 22. ЖИВЕЯ оскъдно, ЖИВЕЯ тежък живот lead a hard life, live rough 23. ЖИВЕЯ от заплатата си live on o.'s salary 24. ЖИВЕЯ от перото си live by o.'s pen, earn o.'s living by writing 25. ЖИВЕЯ от подаяния live on charity 26. ЖИВЕЯ от труда си live by o.'s work/by working, live on o.'s own earnings, keep o. s. 27. ЖИВЕЯ под наем be a tenant, rent o.'s home 28. ЖИВЕЯ при родителите си I live with my parents 29. ЖИВЕЯ редовен живот lead a regular life;keep regular hours 30. ЖИВЕЯ с илюзии live with o.'s illusions;live in a fool's paradise 31. ЖИВЕЯ с надежда hope, be hopeful 32. ЖИВЕЯ с някого (спогаждам се) get along with s.o. 33. ЖИВЕЯ с чужди жени разг. womanize, be a womanizer 34. ЖИВЕЯ самотно lead a solitary existence/life 35. ЖИВЕЯ скромно live in a small way 36. ЖИВЕЯ със спомени live in the past, live on o.'s memories 37. ЖИВЕЯ хубаво/щастливо live a happy life 38. ЖИВЕЯ чрез мошеничество live by o.'s wits 39. ЖИВЕЯт като куче и котка they lead a cat and dog life 40. да живее... long live..., разг. three cheers for... 41. да живееш сто години! may you live to be a hundred 42. добре си ЖИВЕЯ I have nothing to complain of 43. едва живее с тази заплата he can hardly еxsist on this salary 44. живеем на тясно we live in crowded conditions 45. живял едно време once upon a time there lived 46. имам от какво да ЖИВЕЯ have enough to live on/upon 47. къща, в която ЖИВЕЯт работници под наем a house tenanted by workers 48. не му се живее he is tired of life 49. няма да ЖИВЕЯ с орлите life is short, I won't live for ever 50. с него не може да се живее he makes life intolerable;he is hard to get on with -
20 utile
1. adj usefulin tempo utile within the time limit2. m finance profitunire l'utile al dilettevole combine business with pleasureutile netto net profitutile d'esercizio operating profit* * *utile agg.1 useful; helpful; (fam.) handy: avvertimenti utili, useful warnings; consiglio utile, helpful advice; credo utile farlo al più presto, I think it advisable to do it as soon as possible; il suo aiuto si è rivelato molto utile, his help has proved to be very useful; questo arnese è molto utile, this gadget is very useful (o handy); rendersi utile, to make oneself useful: cerca di renderti utile in questo lavoro, try and make yourself useful in this job // tornar utile, to come in handy: l'esperienza in quell'azienda mi è tornata utile, my experience with that firm has come in very useful // posso esserle utile in qlco.?, ( in un negozio) can I help you? // in tempo utile, in time (o duly) // (amm.): il tempo utile per la presentazione delle domande è scaduto, the term for sending in applications has elapsed; termine utile, term (o due date) // (fin.) investimento utile, profitable investmentutile s.m.1 (econ.) profit, benefit; ( interesse) interest; ( guadagni) gains (pl.), earnings (pl.); ( reddito) income; ( eccedenza) surplus: utile al lordo delle imposte, before tax profit; utile consolidato, consolidated surplus; utili correnti, current profits; utile d'esercizio, di gestione, operating income (o profit); utili di impresa, societari, company (o corporate) profits; utile lordo, gross profit (o earnings); utile lordo sulle vendite, gross profit on sales; utile netto, net profit; utili non distribuiti, earned surplus (o retained profits o undistributed profits); utili distribuibili, distributable profits; utile imponibile, tassabile, assessable profit (o taxable income); margine di utile lordo, mark-on (o spread); pianificazione degli utili, profit planning; produrre, dare un utile del 5%, to yield a five per cent profit // (fin.): utili di capitale ( plusvalenze), capital gains; utili finanziari, non-trading (o non-operating) profits; utili reinvestiti, ploughback profits; utile sul capitale investito, return on investment // (Borsa) utili da intermediazione, jobbing profits2 (fig.) profit: non ne traggo alcun utile, I don't get any profit out of it // unire l'utile al dilettevole, to join pleasure and profit.* * *['utile]1. agg(gen) useful, (consiglio, persona) helpfulmi è stato molto utile — (oggetto) it came in very handy, it was very useful
grazie per la guida, mi è stata molto utile — thanks for the guide book, it was very useful
posso esserle utile? — can I help you?, can I be of help?
rendersi utile — to make o.s. useful
2. sm1)2) (vantaggio) advantage, benefit, Econ profit* * *['utile] 1.aggettivo useful, helpful, handyessere utile a qcn. — to be of use to sb., to be useful to sb.
2.tornare o venire utile per qcn., qcs. to come in handy for sb., sth.; in tempo utile — duly, in time
sostantivo maschile1) (vantaggio) profit, advantage2) econ. profit, earnings pl.dare utile — to bring in o yield a profit
utile lordo, netto — gross, net profit
mancati -i — loss of income o earnings
* * *utile/'utile/useful, helpful, handy; essere utile a qcn. to be of use to sb., to be useful to sb.; le informazioni non ci furono molto -i the information was of little help to us; rendersi utile to make oneself useful; posso esserle utile? can I help you? tornare o venire utile per qcn., qcs. to come in handy for sb., sth.; in tempo utile duly, in time1 (vantaggio) profit, advantage; unire l'utile al dilettevole to mix business with pleasure2 econ. profit, earnings pl.; dare utile to bring in o yield a profit; utile lordo, netto gross, net profit; mancati -i loss of income o earnings; compartecipazione agli -i profit sharing.
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См. также в других словарях:
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earnings per share — ( EPS) A company s profit divided by its number of common outstanding shares. If a company earning $2 million in one year had 2 million common shares of stock outstanding, its EPS would be $1 per share. In calculating EPS, the company often uses… … Financial and business terms
earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… … Accounting dictionary
earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… … Big dictionary of business and management
earnings per share — EPS *Net income accruing to a corporation’s stockholders, expressed in terms of individual shares of ownership. The earnings per share (EPS) is calculated by dividing net income by *common stock. In practice, this basic calculation can require… … Auditor's dictionary
Earnings Per Share - EPS — The portion of a company s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company s profitability. Calculated as: When calculating, it is more accurate to use a weighted average number… … Investment dictionary
earnings per share — (EPS) Total profit for a period divided by the number of shares of stock outstanding … American business jargon
Diluted Earnings Per Share — (diluted EPS) is a company s earnings per share (EPS) calculated using fully diluted shares outstanding (i.e. including the impact of stock option grants and convertible bonds). Diluted EPS indicates a worst case scenario, one in which everyone… … Wikipedia
Diluted earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia