Академічний IELTS (Рівень 8 і Вище) - 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

опціон, контракт на опціон

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

бухгалтерська книга, фінансовий реєстр

an act of spending less money during difficult financial times

потягування поясів, заходи економії

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

економічний цикл, бізнес-цикл

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

дойна корова

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

кінцевий результат, бюджетний підсумок

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

контролер, фінансовий 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

викуп, поглинання

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

капітал, власний капітал

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

хедж, стратегія захисту

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

виручка, валовий дохід

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

грошовий потік, потік коштів

a decline in something's price or value

девальвація, знецінення

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

картель, синдикат

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

поглинання, придбання

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

ринок капіталів, фінансовий ринок

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

дерайвінг, реалізація активів