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Acid-test (quick) ratio: Current assets less inventories divided by current liabilities.It shows a firm's ability to meet current liabilities with its most liquid (quick) assets.asset allocation) or between individual securities (i.e. Ad valorem tariff: A tariff assessed as a percentage of the value of an import.Additional paid-in capital: Funds received by a company in a sale of common stock that are in excess of the par or stated value of the stock.Absolute advantage: The ability to produce a good at lower cost, in terms of labor, than another country.

A current asset, the accounts receivable account is also called receivables.Acquisition of stock: In an acquisition of stock, one firm buys an equity interest in another.Acquisition premium: In a merger or acquisition, the difference between the purchase price and the pre-acquisition value of the target firm.Adjusted beta: An estimate of a security's future beta that involves modifying the security's historical (measured) beta owing to the assumption that the security's beta has a tendency to move over time toward the average beta for the market or the company's industry.Adjusted for inflation: Corrected for price changes to yield an equivalent in terms of goods and services.

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