Академический IELTS (Уровень 8 и Выше) - Finance

a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame

опцион, контракт на опцион

the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents

бухгалтерская книга, учетная запись

an act of spending less money during difficult financial times

экономия, сжатие поясов

the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough

экономический цикл, циклы бизнеса

a service or product that provides a business or company with a stable income

дойная корова

the amount that was profited or lost in an organization or company after everything was calculated

итоговая сумма по счету

a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization

контролер, финансовый контролер

the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control

выкуп, поглощение

the money one owns in a property after paying back any money one borrowed to buy it

собственный капитал

a thing or method that protects one against potential problems, particularly financial ones

хеджирование

a company's gross sales or revenues, before any costs or expenses are deducted

выручка, валовая прибыль

the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being

денежный поток, поток наличности

a decline in something's price or value

обесценивание

an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power

картель, союз

the acquisition of a company, leading to a change in ownership and often involving the purchase of a substantial portion of its shares

поглощение, приобретение

a financial market where long-term debt or equity-backed securities are bought and sold

капиталовложение, финансовый рынок

the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability

дерибан, распродажа активов