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1 расходы, не связанные с основным видом деятельности
nonoperating expenses4000 полезных слов и выражений > расходы, не связанные с основным видом деятельности
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2 расходы, не связанные с основным видом деятельности
Economy: nonoperating expensesУниверсальный русско-английский словарь > расходы, не связанные с основным видом деятельности
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3 interest cover
FinThe amount of earnings available to make interest payments after all operating and nonoperating income and expenses—except interest and income taxes—have been accounted for.EXAMPLEInterest cover is regarded as a measure of a company’s creditworthiness because it shows how much income there is to cover interest payments on outstanding debt.It is expressed as a ratio, comparing the funds available to pay interest—earnings before interest and taxes, or EBIT—with the interest expense. The basic formula is:EBIT /interest expense = interest coverage ratioIf interest expense for a year is $9 million, and the company’s EBIT is $45 million, the interest coverage would be:45 million /9 million = 5:1The higher the number, the stronger a company is likely to be. A ratio of less than 1 indicates that a company is having problems generating enough cash flow to pay its interest expenses, and that either a modest decline in operating profits or a sudden rise in borrowing costs could eliminate profitability entirely. Ideally, interest coverage should at least exceed 1.5; in some sectors, 2.0 or higher is desirable.Variations of this basic formula also exist. For example, there is:Operating cash flow + interest + taxes/ interest = Cash-flow interest coverage ratioThis ratio indicates the firm’s ability to use its cash flow to satisfy its fixed financing obligations. Finally, there is the fixed-charge coverage ratio, which compares EBIT with fixed charges:EBIT + lease expenses/interest + lease expense = Fixed-charge coverage ratio “Fixed charges”can be interpreted in many ways, however. It could mean, for example, the funds that a company is obliged to set aside to retire debt, or dividends on preferred stock.
См. также в других словарях:
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
Earnings Before Interest, Taxes and Depreciation — ( EBITD) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. depreciation expenses … Financial and business terms
EBITD — ( Earnings Before Interest, Taxes and Depreciation) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of… … Financial and business terms
Earnings Before Interest, Taxes, Depreciation and Amortization — ( EBITDA) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. depreciation and… … Financial and business terms
EBITDA — ( Earnings Before Interest, Taxes, Depreciation and Amortization) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the… … Financial and business terms
EBIT — Acronym for earnings before income taxes. American Banker Glossary ( Earnings Before Interest and Taxes) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating… … Financial and business terms
Earnings Before Interest After Taxes — ( EBIAT) A financial measure defined as revenues less cost of goods sold and selling, general and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest plus cash income taxes. Equivalent to… … Financial and business terms
EBIAT — ( Earnings Before Interest After Taxes) A financial measure defined as revenues less cost of goods sold and selling, general and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest plus cash … Financial and business terms
Earnings Before Interest and Taxes — ( EBIT) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. Bloomberg Financial… … Financial and business terms
