Rung.vn Từ điển - Cộng đồng hỏi đáp trực tuyến
  • Từ điển Anh - Anh

Earnings per share

( Xem từ này trên từ điển Anh Việt)

EARNINGS PER SHARE (EPS) is either: a. Basic EPS is earnings before extraordinary gains and losses, less preferred-share dividends, divided by all common shares outstanding at the most recent fiscal year end. Net income, or earnings, refers to the companys after-tax profits before extraordinary gains or extraordinary losses for the most recent annual period; or, b. Diluted EPS is where the number of shares used in the calculation is increased to account for outstanding dilution such as options, warrants, in-the-money convertibles, etc. EPS, within a firm that has a sustainable competitive advantage, Should show a minimum of 5-years of their EPS trending strongly upward with consistency and without being erratic.


Thuộc thể loại

Xem thêm các từ khác

  • Earnings retention

    , earnings retention is the proportion of net income that is not paid in dividends. a firm earning $80 million after taxes and paying dividends of $20...
  • Eating stock

    , eating stock is when an underwriter can't find buyers for a stock and therefore has to buy them for his own account.
  • Ebiat

    , ebiat is earnings before interest after taxes. it  is a measure of a company's ability to produce income on its operations in a given year....
  • Ebida

    , ebida is earnings before interest, depreciation and amortization.
  • Ebit

    , ebit is earnings before interest and tax. ebit is an indicator of a companys financial performance calculated as revenue less expenses excluding tax...
  • Ebitda

    , ebitda means earnings before interest, taxes, depreciation and amortization, but after all product / service, sales and overhead (sg&a) costs are...
  • Ebitdarm

    , ebitdarm is an acronym for earnings before interest, taxes, depreciation, amortization, rent and management fees.
  • Econometrics

    , econometrics literally means economic measurement. it is the branch of economics that applies statistical methods to the empirical study of economic...
  • Economic and monetary union

    , economic and monetary union (emu) is the european union's economic and monetary convergence among member countries, culminating in the introduction...
  • Economic book value

    , economic book value (ebv) allows for a book value analysis that adjusts the assets to their market value. this valuation allows valuation of goodwill,...
  • Economic depreciation

    , economic depreciation is the decline in real estate property value caused by external forces, such as neighborhood blight or adverse development.
  • Economic entity

    , economic entity accounting concept that provides context or 'point of view' for the economic events (i.e., transactions) captured by the financial statements....
  • Economic event

    , economic event is the transfer of control of an economic resource from one party to another party.
  • Economic exposure

    , economic exposure, in foreign exchange, is the extent to which the value of the firm, as measured by the present value of all expected future cash flows,...
  • Economic income

    , economic income is the maximum amount that can be distributed to owners during the accounting period and leave the business as well off at the end of...
  • Economic life

    , economic life is the time period over which an asset(s) may generate economic benefits.
  • Economic order quantity

    , economic order quantity is the order quantity that minimizes total inventory costs. a total inventory cost is the sum of ordering, carrying and stock-out...
  • Economic profits

    , economic profits is the difference between the total revenue and the total opportunity costs.
  • Economic resources

    , economic resources is the profitable extraction or production, under defined investment assumptions, of returns that are analytically demonstrable or...
  • Economic substance

    , economic substance refers to the application of income tax laws, i.e., the substance of the transaction, rather than its form, determines the tax consequences,...
Điều khoản Nhóm phát triển
Rừng Từ điển trực tuyến © 2024
DMCA.com Protection Status
có bài viết mới ↑

Bạn vui lòng đăng nhập để đăng câu hỏi

Mời bạn nhập câu hỏi ở đây (đừng quên cho thêm ngữ cảnh và nguồn bạn nhé)
Loading...
Top