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Englisch (Fach) / Terminology (Lektion)

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  • A firms’s ability to pay off its finincial obligations liquidity
  • Generally Accepted Accounting Principals GAAP
  • International Financial Reporting Standards IFSR
  • when figures do not tie up each other inconsistencies
  • initial public offering IPO
  • a careful examination of the company (check the level of risks involved in investment) due diligence
  • a period during which most stocks (and the stock index) are rising. bullmarket
  • Most stocks fall in value. bearmarket
  • Shares in highly reputable companies, usually considered to be a secure investment blue chip
  • Securities representing equity ownership in a corporation, providing voting rights, and entitling the holder to a share of the company's success through dividends and/or capital appreciation common stock
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  • An investor who believes that a particular security, a sector or the overall market is about to rise. bull
  • An investor who believes that a security, a sector or the overall market is about to fall. bear
  • A security which is not traded on an exchange, usually due to an inability to meet listing requirements. For such securities, brokers negotiate directly with one another. unquoted shares
  • Free shares given to current shareholders, based upon the number of shares that a shareholder owns. Usually issued instead of paying out a dividend. bonus shares
  • Shares that are traded on a major exchange, such as NYSE or AMEX listed/quoted shares
  • A stock certificate which is the property of whoever happens to be in possession of it at any given time. Accordingly, no record of ownership is maintained by the issuing company bearer shares
  • The amount by which an asset's selling price exceeds its initial purchase price. capital gain
  • Capital stock which provides a fixed dividend that is paid before any dividends are paid to other stockholders, and which takes precedence over common stock in the event of liquidation. No voting rights. preferred stock
  • issuing shares equity financing
  • issuing bonds or taking out a loan debt financing
  • security whose owner is not registered with the issuer bearer certificate
  • easily sold (turned into cash) liquid
  • nominal or face value (100%) par/ nominal value / face value
  • the rate of interest paid by a bond coupon
  • the rate of income an investor receives taking into account a security’s current price yield
  • The money a company receives minus the money it spends during acertain period profit
  • Part ownership of a company in the form of stocks or shares equity
  • Unable to pay debts bankrupt
  • Funds operated by investment companies that invest people’s money in various assets mutual fund
  • Funds that invest money that will be paid to people after they retire from work pension fund
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  • The amount of capital making up a bond or other loan principal
  • The length of time for which a bond is issued (until it is repaid) duration
  • People or institutions to whom money is owed creditor
  • Payments by companies to their shareholders dividends
  • The relative proportion of owners’ funds and creditors’ funds used to finance a company’s assets. debt-equity ratio
  • convertible into ordinary shares at an agreed date and price convertible bonds/debentures
  • a stock certificate which is the property of whoever happens to be in possession of it at any given time. bearer shares
  • Refers to total assets minus total liabilities of a company. equity
  • The amount of business done by a company over a year turnover
  • The amount of money done by a company over a year revenue
  • Sums of money owed to suppliers for goods or servic es purchased on credit. accounts payable
  • Shares in highly reputable companies, usually considered to be a secure investment. blue chips
  • The inspection and evaluation of accounts by a seco nd set of accountants auditing
  • a debt instrument issued for a period of more than one year with the purpose of raising capital by borrowing bond
  • the amount by which an asset's selling price exceeds its initial purchase price capital gain
  • Securities which are not traded on an exchange, usually due to an inability to meet listing requirements unlisted
  • the portion of net profit not paid out as dividends but instead reinvested in the core business or used to pay off debt. retained earnings
  • is a balance sheet item which represents finished goods in the warehouse inventory
  • Short-term claims against debtors usually on open account accounts receivable
  • indicates the relative proportion of owners’ funds and creditors’ funds used to finance a company’s assets. debt-equity ratio