Dictionary of financial and business terms

Dictionary of financial and business terms - B A N KIN G AN...

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BANKING AND FIN A N CIAL TER M S /LFR 5HLV ² &RQVXOWRULD /tQJXDV 5REHUWR GH 3DXOD /LFR -~QLRU OLFRUHLV#WHUUD FRP EU
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*XDUDWLQJXHWi 6WDWH RI 6mR 3DXOR %UD]LO LQ DQG UHVSHFWLYHO\ 1RZDGD\V KH OLYHV DQG ZRUNV LQ ,QWHUQDWLRQDO DQG ,PPLJUDWLRQ /DZ &LW\ 8QLYHUVLW\ (QJODQG DQG 'LVWULEXWLYH 7UDGH (QJODQG LQ DQG WKH &RXUVHV LQ $GYDQFHG 2YHUVHDV 7UDGH &RXUVH /RQGRQ &ROOHJH RI 3ULQWLQJ 6DOHVLDQD GH 'LUHLWR GH /RUHQD $QG KH DOVR FRQFOXGHG WKH 8QLYHUVLW\ ² (QJODQG ² DQG D %$ LQ /DZ 8QLYHUVLGDGH GHJUHH LQ (XURSHDQ %XVLQHVV DQG /DQJXDJHV 6RXWK %DQN Roberto de Paula Lico J? nior is a lecturer in English as a Foreign Language and he has considerable expertise in the field of Overseas Trade, having designed and taught a number of classes related to International Law and Overseas Trade. He has a SRVWJUDGXDWH The Author 2 Dictionary of Finantial and Business Terms Lico Reis - Consultoria & L?nguas licoreis@terra.com.br
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Acquisition of stock :A merger or consolidation in which an acquirer purchases the acquiree's stock. Acquisition of assets :A merger or consolidation in which an acquirer purchases the selling firm's assets. Acquirer :A firm or individual that is acquiring something. Acquiree :A firm that is being acquired. Acid-test ratio : Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities. Accumulated Benefit Obligation (ABO) : An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. Related: projected benefit obligation. Accrued interest :The accumulated coupon interest earned but not yet paid to the seller of a bond by the buyer (unless the bond is in default). Accrual bond :A bond on which interest accrues, but is not paid to the investor during the time of accrual. The amount of accrued interest is added to the remaining principal of the bond and is paid at maturity. Accretion (of a discount) :In portfolio accounting, a straight-line accumulation of capital gains on discount bond in anticipation of receipt of par at maturity. Accounts receivable turnover: The ratio of net credit sales to average accounts receivable, a measure of how quickly customers pay their bills. Accounts receivable: Money owed by customers. Accounts payable :Money owed to suppliers. Accounting liquidity :The ease and quickness with which assets can be converted to cash. Accounting insolvency :Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books. Accounting earnings: Earnings of a firm as reported on its income statement. Accounting exposure :The change in the value of a firm's foreign currency denominated accounts due to a change in exchange rates. Accelerated
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Dictionary of financial and business terms - B A N KIN G AN...

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