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The the sum of declared dividends for every ordinary share issued. Dividend per share (DPS) is the total dividends paid out over an entire year (including interim dividends but[阅读全文]

摘要:英文名称：Diluted Earnings Per Share 中文名称：摊薄后每股盈利假设所有可转换证券被行权后的每股盈利。A performance metric used to gauge the[阅读全文]

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A buzzword that refers to a retail firm's comparable same-store sales. Comps compare the degree of revenue growth/decline that a firm's stores achieve relative to their sales in prev[阅读全文]

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A slang phrase regarding the practice of purchasing stocks following a decline in prices. After a significant dip in the price of a security or stock index, investors should increase p[阅读全文]

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A type of preferred stock where the dividends issued will vary with a benchmark, most often a T-bill rate. The value of the dividend from the preferred share is set by a predetermined [阅读全文]

摘要:Interest Rate Cap An interest rate cap is actually a series of European interest call options (called caplets), with a particular interest rate, each of which expire on the date the floating loan ra[阅读全文]

摘要:什么是EBIT—EPS分析法 　　将企业的盈利能力与负债对股东财富的影响结合起来，去分析资金结构与每股利润之间的关系，进而确定合理的资金结构的方法，叫息税前利润—每股利润分析法，简写为EBIT-EPS分析法，也被称为每股利润无差别点法。它是利用息税前利润和每股利润之间的关系来确定最优资金结构的方法。根据这一分析方法，可以分析判断在什么样的息税前利润水平下适于采用何种资金结构。这种方法确定的最佳资金结构亦即每股利润最大的资金结构。 EBIT—EPS分析法原理 　　负债的偿还能力是建立在未来[阅读全文]

摘要:What are GIPS 　　全球投资表现标准是指通过制定表现报告确保投资表现结果获得充分的声明与披露的道德标准，被投资经理广泛采用。全球投资标准是CFA必备。全球投资表现标准已经逐渐成为各国接受的绩效呈现标准。 　　GIPS is a set of ethical principles based on a standardized, industry-wide apporach. 　　In 1995, the CFA Institute (formerlyknown as The Ass[阅读全文]

摘要:Public sector borrowing requirement (PSBR) is the old name for the budget deficit in the United Kingdom. The budget deficit has been renamed to the public sector net cash requirement (PSNCR) to avoid confusion with net borrowing. PSBR occurs when ex[阅读全文]