And finally the third consideration thaiklum abbreviations and acronyms that are used in accounting and financial reporting:Capital Expenditure — CAPEX capital expenditures that will be used by the company to obtain or upgrade physical assets (real estate, housing and industry, technological equipment).COGS Cost of Goods Sold — the cost of sales. This name can be found in the financial statements, the annual report in English.EBIT Earnings Before Interest and Taxes — income from operations. It is the performance of all activities before income tax and interest on loans.EBITDA — Earnings Before Interest Taxes Depreciation and Amortization EBITEPS Earnings per Share earnings per share — in one of the most important indicators of the financial statement, which is the ratio of net income to average number of ordinary shares.FIFO First In First Out, — «first come, first the left.» A good account in the familiar term that suggests that material goods, put in the first account, the same first cut off.GAAP — Generally Accepted Accounting Principles AccountingGAAS Generally Accepted Audit Standards — has been the generally accepted auditing standards.Gross Profit gross profit GP — The difference between revenue and cost of goods sold COGS.IPO Initial Public Offering — the first time the general public. It means offering shares for sale to the general public.LC — Letter of Credit letter of credit. The easiest means of letter of credit: a contract between the buyers and sellers about purchasing anything is possible and appropriate, which guarantee an independent third party, from both parties, most often the Bank.LIFO — Last In First Out «left» finally came first. Account directors means that goods, materials, put on record the last drop came out for the first time.NOPAT Net Operating Profit After Tax — the results of operations, net after tax.Net Present Value NPV — net present value terms used in the analysis of the investment in the project, which is the difference between capital inflow and outflow of cash that has been current in point of time.— Operational Expenditure OPEX operational expendituresP&L — Profit and Loss — profit and loss, one of the main figures of the financial statements.ROA — Return on Assets — assets for this and the following two indicators for profitable manner or, in other words, the effective use of those or other sources, are expected also to other types of profitability.Return on Equity — ROE — return on shareholders ' equity.Return on Investment — ROI — return on investment an important indicator for the people who invest money in business because it represents a proportion of profits to invest in investment projects.ROS — Return on Sales — the return on sales.Weighted Average Cost of Capital WACC — — the WACC indexes are widely used in financial analysis to assess the costs and help. Companies use the funds.
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