摘要: A qualified retirement plan that combines an employee's stock ownership plan (ESOP) with a 401(k). Under this type of retirement plan the company will match employee contributions with stock rather t[阅读全文:]
摘要: A tax on the value of a piece of land. Land value tax inherently makes up a portion of all real estate property tax; however, land value tax takes only the fair value of the land into account. The tax[阅读全文:]
摘要: An asset-management and valuation method that assumes that assets produced or acquired last are the ones that are used, sold or disposed of first.
|||LIFO assumes that an entity sells, u[阅读全文:]
摘要: A term used to describe financial results during the period of the last 12 months.
|||Can also be called Trailing Twelve Months (TTM).
LTM just represents the period of time. It [阅读全文:]
摘要: A macroeconomic model that graphically represents two intersecting curves, called the IS and LM curves. The investment/saving (IS) curve is a variation of the income-expenditure model incorporating ma[阅读全文:]
摘要: A type of brokerage account which is owned by at least two people with no rights of survivorship afforded to any of the account holders.
|||In this type of brokerage account, a surviving[阅读全文:]
摘要: A type of brokerage account which is owned by at least two people, where all tenants have an equal right to the account's assets and are afforded survivorship rights in the event of the death of anot[阅读全文:]
摘要: An inventory strategy in which companies keep large inventories on hand. This type of inventory management strategy aims to minimize the probability that a product will sell out of stock. A company pr[阅读全文:]
摘要: An inventory strategy companies employ to increase efficiency and decrease waste by receiving goods only as they are needed in the production process, thereby reducing inventory costs.
This met[阅读全文:]
摘要: Founded in 1940, the Investment Company Institute, based in Washington, D.C., is the national trade association of U.S. investment companies, which includes mutual funds, closed-end funds, exchange-tr[阅读全文:]