摘要:

英文名称：JIT（Just in Time） 中文名称：即时生产
"实质是协调生产过程中物料与调度管理的关系，实现在适当的时候以必要的物料生[阅读全文]

摘要:

英文名称：NOPLAT（Net Operating Profit Less Adjusted Taxes） 中文名称：税务调整净营运利润
指经[阅读全文]

摘要:

英文名称：Risk Adjusted Discount Rate 中文名称：风险调整贴现率
风险调整贴现率也称为期望投资报酬率，通常由两个部分[阅读全文]

摘要:

英文名称：Risk Adjusted Rate of Return 中文名称：风险调整收益率
根据基金或投资组合赚取回报所承担的风险，对投资买[阅读全文]

摘要:英文名称：Adjusted Net Present Value 中文名称：调整后净现值跨国投资项目经济评价的重要指标。在国际投资会计中，对于跨国投资项目进行评价时，应将净现值指标进行调整。调整后的净现值[阅读全文]

摘要:1. An option's strike price after adjustments have been made for stock splits to its underlying security.



2. A term used to describe the strike prices for options written on Ginn[阅读全文]

摘要:A concept that refines an investment's return by measuring how much risk is involved in producing that return, which is generally expressed as a number or rating. Risk-adjusted returns are applied to[阅读全文]

摘要:

A load-adjusted return is how much of a return an investor actually sees, after investment fees [阅读全文]

摘要:A basis used for depreciation purposes. Unadjusted basis uses the original cost of property or equipment without regard to salvage value.

This method of calculating depreciation is used [阅读全文]

摘要:

A numerical calculation in certain Canadian pension plans that reverses a previously assumed pension value. This can occur when an employee leaves a company after a short period of time and before [阅读全文]

摘要:The amount of contributions that can be made to a Registered Retirement Savings Plan (RRSP) on top of any contributions to a Registered Pension Plan (RPP) in a given year.

An individual [阅读全文]

摘要:The amount of income that determines how much of an individual's IRA contribution is deductible. The modified adjusted gross income is found by taking the individual's adjusted gross income and addi[阅读全文]

摘要:A provision in a life insurance policy that allows the policy to be changed in one or more ways. This may involve increases or decreases to either the policy's premium or face amount, changes to the [阅读全文]

摘要:A rate adjustment used for economic or business data that attempts to remove the seasonal variations in the data. Most data will be affected by the time of the year. Adjusting for the seasonality in d[阅读全文]

摘要:An adjustment to the return on an investment that accounts for the element of risk. Risk-adjusted return on capital (RAROC) gives decision makers the ability to compare the returns on several differen[阅读全文]

摘要:A rate of return used in financial analysis, whereby riskier projects and investments are evaluated based on the capital at risk. RORAC makes it easier to compare and contrast projects with different [阅读全文]

摘要:A method used by the Federal Reserve Board for calculating the costs of Federal Reserve banks providing services to depository institutions. The services provided include checks, Automated Clearing Ho[阅读全文]

摘要:A special type of graduated-payment mortgage that adjusts for inflation. The interest rate of a price level adjusted mortgage (PLAM) does not change, but the outstanding principal is changed periodica[阅读全文]

摘要:Total operating profits for a firm with adjustments made for taxes.

|||NOPLAT measures the total cash available for distribution to financial capital contributors.


[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]