An element recorded on the balance sheet, it reports the value of cash and its equivalents. These are assets that are cash or can be converted into cash immediately. 资产负债表上的一项,指出公司...
Legal tender or coins that can be used in exchange goods, debt, or services. Sometimes also including the value of assets that can be converted into cash immediately, as reported b...
Sometimes known as a partial spinoff, a carve out occurs when a parent company sells a minority (usually 20% or less) stake in a subsidiary for an IPO or rights offering. Where an ...
Also know as "book value," it is a company's total assets minus intangible assets and liabilities, such as debt. 相等于总资产 - 无形资产及负债(例如债务)
The cost of maintaining inventory in a company's warehouse. 公司在仓库维持库存的成本
A fund that provides investment services solely to the one firm holding ownership. 只向持股机构提供投资服务的基金
An option with a pre-established profit cap. A capped option is automatically exercised when the underlying security closes at or above (for a call) or at or below (for a put) the ...
An accounting method used to delay the recognition of expenses by recording the expense as a long term asset. 通过将开支纪入长期资产项下延迟开支入账的会计方法
The sum of a corporation's stock, long-term debt, and retained earnings. A company's outstanding shares multiplied by its share price, better known as market capitalization. 一家企业的股...
An economic system that encourages private investment and business, rather than a government controlled economy. 鼓励私人投资及业务,而不是由政府控制经济的经济体系